Tanzania
Vocational Education and Training Levy Regulations, 1994
Government Notice 619 of 1994
- Published in Tanzania Government Gazette
- Commenced on 23 December 1994
- [This is the version of this document at 31 July 2002.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
Part I – Preliminary provisions (regs. 1-2)
1. Short title
These Regulations may be cited as the Vocational Education and Training Levy Regulations.2. Interpretation
In these Regulations unless the context requires otherwise:"the Act" means the Vocational Education and Training Act1;"the agent" means the agency appointed under regulation 3 to collect levy;"Board" means the Vocational Education and Training Board established under the Act;"Director" means the Director-General of Vocational Education and Training Authority appointed under the Act;"employer" means any person or body of persons resident in the United Republic employing four or more employees whether on permanent or temporary basis;"gross monthly emoluments" means the monthly salary, allowances and other payments payable regularly on monthly basis to any employee before deductions of any tax or charges.Part II – The Levy collection agent (regs. 3-4)
3. Appointment and powers of the agent
4. Responsibility of the agent
Part III – Registration of employers (regs. 5-6)
5. Director to maintain register of employers
6. Obligations of the employer to register
Part IV – Payment of levy (regs. 7-10)
7. Payment of levy
8. Employers to submit return of levy
Every employer shall submit to the Authority through the agent for every month returns of payment of levy in the manner prescribed in form VTLF 2 of the Schedule to these Regulations.9. Inspection of records and returns
The Director or any employee of the Authority authorised by the Director in writing or the agent may during normal working hours enter the premises or any other place of employment maintained by any employer for the purpose of collecting levy and may inspect any records maintained by the employer for the purpose of verifying the levy payable or the accuracy of any particulars or returns required to be submitted by the employer under these Regulations.10. Levy paid in error
Where the Director is satisfied that the levy paid by any employer exceeds, or is less than, the levy payable, he shall–Part V – Miscellaneous provisions (regs. 11-13)
11. Dispute on ascertainment of emoluments
12. Exemption from levy
13. Offences
Any person who–History of this document
31 July 2002 this version
Consolidation
23 December 1994
Commenced