Explain in general the Tanzanian tax regime?
The central government taxes are administered by Tanzania Revenue Authority (TRA). TRA is a semi-autonomous agency of the Government, responsible for the administration of central government taxes as well as several non-tax revenues. Direct taxes administered by TRA include income tax, skills and development levy, income from gaming activities, etc. Indirect taxes include value added tax (VAT) stamp duty, customs duty, excise duty, fuel levy, airport service charges, port charges, motor vehicle related taxes, etc. Income tax, custom and excise duties are union taxes which are collected by TRA for both Tanzania mainland and Zanzibar. Value Added Tax is not a union tax. The Zanzibar Revenue Board (ZRB), which is a semi autonomous tax collection agency of the Government of Zanzibar, administers value added tax in Zanzibar and other internal taxes and levies. Other local taxes under the administration of ZRB are stamp duty, hotel levy, entertainment tax, excise duty on locally manufactured
