Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694430970351.pdf (Tanzania, United Republic of)
THE FINANCE ACT, 1985 ARRANGEMENT OF CONTENTS PART 1.

-PRELIMINARY PROVISIONS PART II.

-AMENDMENT OF THE AIRPORT SERVICE CHARGE ACT.

1962 PART Ill. -AMENDMENT OF THE STAMP DUTY ACT, 1972 PART IV.

AMENDMENT OF THE EXPORT TAX ACT, 1974 PART V. AMENDMENT OF THE MOTOR VEHICLES (TAX ON REGIS- PART VI -AMENDMENT OF THE INCOME TAX ACT, 1973 TRATION AND TRANSFER) ACT 1972 PART VII.

-AMENDMENT OF THE TANZANIA HOUSING BANK ACT, 1972 PART VIII -AMENDMENT OF THE CUSTOMS TARIFF ACT, 1976 PART IX.
-AMENDMENT OF THE EAST AFRICA DEVELOPMENT BANK ACT, 1984 PART X.

-AMENDMENT OF THE SALES TAX ACT, 1976 page 3 3 3 4 4 4 5-6 7-23 23 23-30 NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) 4 No.

15 Finance ... 1985 Amend- ment of Section 9 6.
Section 9 of the Stamp Duty Act, 1972 is amended by deleting the whole of sub-section 7 and substituting for it the following new sub-sec.- tion- ''(7) For the purposes of this section "specified percentage" rneans-- (a) in relation to sales of cigarettes, oil fuel, bear, spirits and soft drinks and sales by the National Milling, Corporation means two shillings or any part thereof; (b-) in respect of receipts in all other businesses, five shillings for every one thousand shillings or an,; part thereof PART IV AMENDMENT OF THE EXPORT TAX ACT, 1974 7.
This Part shall be read as one with the Export Tax Act, 1974.

8.

The schedule to the Export Tax Act, 197-1 is hereby deleted.

PART V AMENDMENT OF THE MOTOR VEHICLES (TAX ON REGISTRATION AND (TRANSFER) 1972 1).

This Pail shall be read as one with the Motor Vehicle (Tax on Registration and Transfer ) Act - 1972.

10.
10.

Paragraph (2) of the Second Schedule to the Motor Vehicles (Talc on Registration and Transfer Act, 1972 is hereby amended by deleting the passage ''fifteen percentum of the purchase price of the motor vehicle o r Shs.

10,000/- whichever is the greater amount'' and substituting for it the passage ''the tax payable in accordance with paragraph (3) and, in addition, five thousand shillings.'

PART VI AMENDMENT OF THE INCOME TAX ACT, 1973 I 1.

This Part shall be read-, one with the Income Tax Act, 1973.
12.

The third Schedule to the Income Tax, Act, 1973 is hereby ame- aded-- (a) by Meting paragraph 2 and renumbering the rest of the phs 3 to 7 as paragraphs 2 to 6 respectively.

paragra- Construc, tion Act, 1974 No.

11 Schedule replaced Construc, tion Acts 1972 No.

21 Amend- ment of Second Schedule Construc- tion and commence ment Acts, I973 No.

33 Amend nient of Third Schedule NAKALA MTANDAO (ONLINE DOCUMENT) No.
15 Finance 1985 (b) in paragraph 3 as amended by deleting the word ''ten'' and substituting for it the word ''five" I (c) the total income of a co-operative society not exempted under the First Schedule to this Act, when the rate shall be five shillings in each twenty shillings.

Construction Act 1972 No.

3 Commence- ment Amendments of section 6 Amendment of section 6 PART VII AMENDMENT OF THE TANZANIA HOUSING BANK ACT, 1972 13.
This Part shall be read as one with the Tanzania Housing Bank Act, 1972, in this Part referred to as ''the Principal Act''.

14.

This Part shall be deemed to have come into operation on the first day of July, 1985.

15.
15.

Section 5 of the Principal Act is hereby amended by deleting sub-sec- tion (1) and substituting for it the following:-- ''(1) The authorized capital stock of the Bank shall be eight hundred million shillings divided into eight hundred shares each having a par value of one million shillings, half of which shall be paid in and the other half callable- 16.
See tion 6 of the principal Act is hereby amended-- .- (a) by deleting sub-section (1) and substituting for it the following:-- ''(1) The shares of the Bank, when issued shall be subscribed for by and allocated to the United Republic, the National Insurance Corporation and the National Provident Fund in the following amounts: (i) the Government of the United Republic: 52% (ii) The National Insurance Corporation: 24 % (iii) The National Provident Fund: 24% (b) by deleting subsection (2) and substituting for.
it the following: ''(2) payment shall be made by the Government, the National -Insurance Corporation and the, National Provident Fund at their par value as soon as they have been allocated by the Bank, either in cash, by way of convention of loans and or grants or other valuable consideration."
(c) by deleting sub-section (3) and substituting for it the following; ''(3) In the event that the authorized capital stock of the Bank is increased, the shareholders shall subscribe for the additional shares thereby created when they have subscribed to and been allocated shares pursuant to sub-section (1), unless before a resolution of the Board pursuant to Section 5 (3) takes effect, the President directs that such additional shares or any part of them may be subscribed for and allocated to a parastatal organization named in the direction.''
(d) by deleting in sub-section (4) the passage ''the Government in its capacity as'' NAKALA MTANDAO (ONLINE DOCUMENT) 6 No.

15 Finance 1985 Replace- Ment of Sections 15 and replaced by the following sections: and 16 17.

Sections 15 and 16 of the principal Act are hereby each deleted ''15.-(I) The Bank shall establish and maintain a General Reserve Fund.
(2) The General Reserve Fund shall be so maintained that, within a period not exceeding ten years from the enactment of this section, it shall be of an amount equal to not less than twenty-five percenturn of the paid up capital stock of the Bank.

(3) The General Reserve Fund shall be applied by the Bank to making good any loss or deficiency which may arise on the ordinary operations of the Bank.''
16.-(I) Subject to subsection (2), the Board shall each year, after making provision for the General Reserve Fund, determine what part of the net income of the Bank shall be allocated to surplus and what part shall be distributed as divided on its shares.
(2) No part of the net income of the Bank shall at any time be distributed as a dividend while the reserve level we specified in section 15 (2) has not been reached, unless an amount equal to not less than ten percenturn of the net income of the Bank in that year is first transferred to the General Reserve Fund.

(3) For the purposes of this section, the Bank shall make such arrangements as will enable it to declare, in each year, a dividend reflecting an earning per share of not less than ten percentum.''
18.

Section 19 of the principal Act is hereby amended by deleting Subsection (1) (2) and (3) and substituting for them, the following new subsections- ''(1) The Board of Directors shall consist of a Chairman by the President and twelve other directors appoin- ted by the Shareholders in the following proportion:- (i) Six directors representing the Government to be appoin- ted by the Minister for Finance.
(ii) three directors representing the National Insurance Corporation to be appointed by the National Insurance Corporation with the approval of the National insurance Corporation Board.

(iii) three directors representing the National Provident Fund to be appointed by the National Provident Fund with the approval of the the National Provident Fund Board''.
''(2) The Directors appointed by each shareholder shall be chosen from amongst persons with knowledge and experience m economic and financial matters, town planning estate management, building industry, social security, insurance business or such other fields as each shareholder may consider relevant.''

NAKALA MTANDAO (ONLINE DOCUMENT) No.


15 Finance 1985 7 ''(3) Each Director appointed by the shareholder shall hold office for a term of three years unless he sooner resigns from the Board or otherwise vacates his office, if his appoint- ment to the Board was on the basis of his continued holding of his appointment is sooner revoked by the appointing authority.

PART VIII AMENDMENT T OF THE CUSTOMS TARIFF ACT 1976 19.
This Part shall be read as one with the Custom Tariff Act, 1976 in this Part referred to as ''the principal Act''.

Construction Act, 1976 No.

12 20.

Section 3 of the principal Act is hereby amended by adding imme- diately after the definition ''the Management Act'' the following new definition:- Amend- ment of section 3 ''The P.T.A.''

means the Preferential Trade Area for Eastern and Sou- thern Africa''.

21.
21.

Section 4 of the principal Act is hereby amended in sub-section (1) by deleting paragraph (a) and by substituting for it the following new paragraphs- Amend- ment of section 4 ''(4) in respect of the goods specified hi Part A of the First Schedule to this Act which originate in a country other than a Member State of the P.T.A.
and which are imported into Tanzania import duties specified in the Third column of that Schedule; and (b) in respect of the goods specified in Part B of the First Schedule to this Act which originate in a Member State of the P.T.A.

and which are imported into Tanzania, import duties at the respective rates specified in the third column of that Schedule;'' and by renumbering paragraph (b) as paragraph (c).

22.
The First Schedule to the Principal Act is hereby amended.- (a) by providing for the present contents of that Schedule the subhead the ''Part A"; (b) in Part A of the Schedule as sub-headed, by deleting therefrom the Tariff Headings and their respective entries in respect of the following Tariff Numbers; that is- 15.02 17.02 25.01, 28.01/58, 29.01/45 33.01 33.02, 33.03, 33.04 33.05, 34.02, 38.11, 50.09/10, 51.04, 52.02, 53.11/13, 54.05 55.07/09, 56.07, 57.09/ and 92.13 and substituting for them the Mowing Tariff Heading and respective entries:- Amend- member of the first Schedule NAKALA MTANDAO (ONLINE DOCUMENT) 8 No.
15 Finance 1985 Tariff No.

Tariff Heading Import Duty 15.02 Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats including ''premier jus'' obtained from those unrendered fats: A. Tallow (including premier jus) B.

Other ... ... ... ... ... ... ... ... 20% ... 60% 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixes with natural honey); caramel: A For use in the manufacture of Pharmaceutical Free ... ... 60% B.
Other products ... ... ... ... ... ... ... ... ... 25.01 Common Salt (including rock salt, sea salt and table salt); pure sodirn chloride; salt liquors: sea water: A.

For use in the manufacture of pharmaceutical Free ... ... 60 % B. other products ... ... ... ... ... ... ... ... ... 25.01/ Free 60% 20%.

Free 58 Chemical elements, inorganic chemical compounds and other products specified in Notes I and 2 to this Chapter: A.
For use as or in the manufacture of agricultural inputs and pharmaceutical products ... B.

For use in the manufacture of perfumery, ... ... cosmetics and toilet preparations ... C. Other ... ... ... ... ... 29 01/ 45 Organic compounds and other products mentioned in Note I to this Chapter: A.

For use in the manufacture of agricultural Inputs and pharmaceutical products ... B.
For use in the manufacture of perfumery, ... 60% ... 20% 33.01 Essential oils (terpeneless or not) concretes and cosmetics and toilet preparations ... C. Other ... ... ... ... ... cosmetics or toilet preparations absolutes; resinoids: A.

For use in the manufacture of perfumery, ... 100% B For use in the manufacture of pharmaceutical Free ... ... 60% C. Other products ... ... ... ... ... ... ... ... ... ... 33.02 Terpenic by-products of the deterpenation of essential oils: A.
For use in the manufacture of perfumery, ... B.

For use in the manufacture of pharmaceutical ... ... cosmetics or toilet preparations products ... ... ... ... ... ... ... ... ... ... of essential oils in fats in fixed oils or in 33.03 Concentrates __ C. Other 100% Free 60% waxes or the like, obtained by cola absorption or by maceration: A.

For use in the manufacture of perfurnery, ... 100% B.
For use in the manufacture of pharmaceutical Free ... ... 60% cosmetics or toilet preparations C. Other products ... ... ... ... ... ... ... ... ... ... NAKALA MTANDAO (ONLINE DOCUMENT) - No 15 Finance 1995 9 Tariff No Tariff Heading Import Duty ... ... ... ... ... ... ... C. Other cosmetics or toilet preparations.
or agricultural inputs ... ... 33.04 Mixtures of two or more odoriferous substances natural or artificial and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind use as raw materials in the perfumery, food, drink or other industries: A.

For use in the manufacture of perfumery, ... B.

For use in the manufacture of pharmaceutical ... ... 33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal use: A.
Suitable for medicinal B.

Other ... ... 34.02 Organic surface-active agents; surface-active prepara- tions and washing preparations, whether or not containing soap: A.

Specially prepared for use in industry agricul- ... ... 38.11 Disinfectants, insecticides, fungicides, weed killers, anti-sprouding products, rat poisons and similar products, put up in forms or packings for sale by retailer or as preparations or as article (for exam- ple, sulphurtreated (hands, wicks and candles, fly-papers): A.
Room deodorisers not failing under Heading ... ... ture, dairying, hospital and laboratory ... No.

33.06 ... B.

Other B.

Other ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 5009/ 10 Woven fabrics of silk or of noil silk or of other waste ... ... silk ... ... ... ... ... 100% Free 60% Free 100% 20 % 60% 20% Free 40/- per square meter or 120% whichever is higher.

51.04 Woven fabrics of man-made fibres (continuous) including woven fabrics of monofil or strip of Heading No.
51.01/03: A. Grey and unbleached: (i) Weftless fabric for tyre 0) Other ... ... ... ... B. Drills and twills ... C. Other ... ... ... ... ... ... ... ... ... ... ... ... ... ... 20 % 15/- per square metre or 60 % whichever is higher.

15/- per square metre or 60 % whichever is higher.

25/- per square metre or 60% whichever is higher.


52.02 Woven fabrics of metal thread or of metallised yarn, of a kind used in articles of apparel, as furnishing fabrics of the like ... ... ... ... ... 25/- per square metre or 60% whichever is higher.

NAKALA MTANDAO (ONLINE DOCUMENT) 10 .

No 15 Finance 1985 Tariff NO.


Tariff Heading Import Duty 53.11/ 13 Woven fabrics of sheep's or lambs' wool, of horsehair ... ... or other animal hair ... ... ... 54.05 Woven fabrics of flax or of remie: ... A. Canvas ... ... B.

Other ... ... ... ... ... ... ... ... ... 30/- per square metre or 60%.

whichever is higher.

20/.

per square metre or 60%.

whichever is higher.

20%.

per square metre or 60%.

whichever is higher.

55.07/ 09.


Woven fabrics of cotton: A. Grey and unbleached :- (i) Weftless, fabric for tyre manufacture ... (ii) Other ... ... ...
I ... 20% ... B. Gause for the manufacture of bandages ... ... C. Canvas ... ... ... D. Drills and twills E. Other ... ... ... ... ... ... ... ... ... ... ... ... ... 56.07 Woven fabrics of man-made fibres (discontinuous or ... waste): A. Grey and unbleached ... ... ... B. Drills and Twills C. Other ... ... ... ... ... ... ... ... ... ... 15/- per square metre or 60 % whichever is higher.

Free 20/.

per square metre or 60%.

whichever is higher.

15/- per square metre or 60%.

whichever higher.


25/- per square metre or 60%.

whichever is higher.

15%- per square metre or 60 whichever is higher.

15%- per square metre or 60% whichever is higher.

30%- per square metre or 60%., whichever is higher.

57.09/ 12 Woven fabrics of hemp, of jute or of other vegetable textile fibres; woven fabrics Of Paper Yam: Hessian and sicking (not including matting) A.

... B.
... B.

Other ... ... ... ... ... 20% ... 60.01 Knitted or crocheted fabric, not elastic nor rubberised 20/- per square metre or 6o % whichever is higher.

30/- per square metre or 60%.

whichever is higher.

60.03 Stocking, under stockings, socks, ankle, sockettes and the like knitted crocheted, not elastic nor rubberised ... ... ... ... ... 20/.

Per pair or 60 % whichever is higher.


NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) No.

15 Finance 1985 17 Tariff No.
Tariff Heading PTA Tariff to be applied ... C. Kerosene, lamp oil and white spirit D. Distillate fuels (gas oil or diesel oils suitable for use in internal combustion engines): (1), Heavy, black for low speed marine and ... Stationary engines (2) Light number, for high speed engines E. Residual fuel oils marine, furnace and similar fuel oils, black) for burning in oil fired boilers and furnaces ... ... ... ... ... ... ... F. Transformer oil G. Lubricants Free Free Free Free (1) Lubricating oil ... ... ...
Per Cubic metre Shs.

60/- Per k.g cents 71/2 ... ... (2) Lubricating grease ... H. Batching oil, imported or purchased before clearance through the Customs solvely for use in the manufacture of rope, cordage, twine, sacking and similar material or in tanning or in the spicing of wool or other fibres ... ... 6 %.

Other ... 6% ... ... ... ... ... ... ... ... ... 1.

Ex.

28.42 Carbonates and percarbonates Commercial Ammo- niurn Carbonate containing Ammonium Carbamate (Sodas Asha) A.
For use as or in tnesmanufacture of agricultural inputs and phaemac utical products ... B.
For use in the Manufacture of perfumery cosmetics and toilet preparations ... ... ... 30.01 Organo-therapeutic glands or other organs, dried, whether or not powdered, organotherapeutic extracts of glands or other organs or of their secretions; other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included ... C. Other ... ... ... ... ... ... ... ... ... 30.02 Antisera; microbial vaccines, toxins, microbial cultures (including ferments but excluding yeasts and similar products ... ... ... ... ... 30-03 Medicaments (including veterinary medicaments A.
Prepared according to the British Pharma- copoeia the National Phrarmacopies of a Member State of E.E.

C the British Pharma- ceutical Codex, the United States Pharma- copoeia, the Soviet Pharmacopoeia, the United States National Formula or the British Veterinary Codex, but not including any Proprietary drugs or medicinal prepara- tions ... ... B.
Such other non-proprietary medicinal w-d veterinary preparations which the Com- missioner General may, on the advice of the Chief Medical Officer, admit under this sub-heading as equivalent to or comparable with the standard drugs, medicinal and veterinary preparations referred to in sub- heading 30.03A ... ... ... ... ... ... ... ... Free 21% 20%.

Free Free Free Free NAKALA MTANDAO (ONLINE DOCUMENT) 18 No.

15 Finance 1985 Tariff No.
Tariff Heading PTA Tariff to be applied C. Proprietary drugs, medicinal and veterinary preparations intended solely for ethical sale or for the prophylaxis or disease which the Commissioner General may, on the advice of the Chief Medical Officer or the Veterinary Officer, admit under this sub- heading ... ... Free ... ... 6% D. Other ... ... ... ... ... ... ... 30.04 Wadding gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical sub- stances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter A.
White absorbed cotton wadding B.

Other ... ... ... ... ... ... ... ... 30.05 Other pharmaceutical goods: A. First-aid boxes and kits B.

Other ... .

6% ... Free 31.01 Guano and other natural animal or vegetable fertilisers, whether or not mixed together, but not chemically treated ... ... (N.B.
this is not Manufactured fertiliser) Free ... ... ... ... ... ... ... ... ... ... ... ... ... 6 % Free ... ... ... ... ... ... 31.02 Mineral or Chernical fertilisers nitrogenous 31.03 Mineral or chemical fertilisers, phosphatic 31.04 Mineral or chemical fertilisers potassic 31.05 Other fertilisers, goods of the present chapter in tablets, lozenges and similar prepared forms or in packings of agoss weight not exceeding 10 Kgs.

... Ex.

32 01 Tanning extract of vegetable origin ... Ex.


32.02 Tannins (tannic acids), includings water-extracted ... ... ... gallnut tannin and their salts, ethers, esters and other ... ... derivatives Ex.

32.03 Sythetic organic tanning substances, and inorganic tanning substances; tanning preparations,whether or not containing natural tanning materials; enzy- matic preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial origin) Ex.
34.01 Soap; organic surface-active products and prepara- tions for use as soap, in the form of bars, cakes or moulded pieces or shapes whether not ... combined with soap Ex.

34.02 Organic surface-active agents; surface-active pre- parations, and washing preparations, whether or not Containing soap ... ... ... ... ... ... ... Free Free Free Free 7% 7 % ... 7% 39 % A.

Specially prepared for cleansing milking apparatus Free ... and equipment used in dairying ... B.
Special prepared for use in industry 39% ... 39% C. organic Surface-active agents ... ... D. Other 39 %.

38.11 Disinfectants, insecticides, fungicides, weed killers, anti-sprouting products, rat poisons and similar products put up in forms or packing for sale by retail or as preparations or as articles (for example, sulhur-treated bands, wicks and candles, fly-papers): A.

ROOM deodorisers not falling under Heading ... ... ... ... ... ... ... ... No.

33.06 B.
33.06 B.

Other ... ... ... ... ... ... .. ... 36 % free ... NAKALA MTANDAO (ONLINE DOCUMENT) NAKALA MTANDAO (ONLINE DOCUMENT) 20 No.

15 Finance 1985 Tariff No.

Footwear.

Tariff 'Heading P T A Tariff to be applied it ... ... ... ... ... Ex 64.0l/04 A.

Athletic shoes, football boots and other simi- ... B.
Footwear not having uppers, and shoes having rubber or rope sole and uppers of cotton fabric ... ... ... ... lar specialized sports footwear C. Other Ex 68.11 Articles of 'cement (including slages cement), of cone- ret.

; or sof artificial stone (including granulated marble agglomerated with cement), reinforced or not A.

Railway sleepers ... B. Baths, sinks lavatory bowls and similar sani- ... tary wear C. Other ... Ex.
68.12 Articles of asbestos cement, of cellulose fibre-cement ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... or the likes A.
Pipes, rubes and fittings thereof ... ... ... ... B. Packing,washers and joints C. Lavatory basins, sinks -and similar sanitary ... ... ware D. Other ... ... ... ... ... ... ... ... ... ... ... ... Ex 68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric; asbestos clothing, asbestos jointing), reinforced or not other than goods falling within heading No.

68.14; mixtures with a basis of asbestos and magnesium carbonate, and articles of such mixtures: A.
Pipes, tubes and fittings thereof B. Gaskets and asbestos packing ... C. Filter blocks ... D. Fabric in the piece or cut to shape E. Other ... ... ... ... ... ... ... ... ... ... ... Ex 6 9.

08 Glazed setts, flags and paving hearth and wall tiles Ex 69.10 Sinks, wash-basins, bidets, water closed parts, ... ... ... ... ... 14% 14 % 14 % 13 % 13 %, 13 % 13 % 13 % 13% 13% 13% 13% 13% 13% 13% ... 7% urinals, baths and like sanitary fixtures: A. Lavatory Cisterns B.

Other ... ... ... ... ... ... ... 12 % 12% .


... Ex.

73.26 Barbed iron or steel wires; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing, of iron or steel ... Ex 73.27 Gauze, cloth, grill, nattings, fencing, reinforcing fabric and similar materials, of iron or steel wire: A.
Wire grills ... ... B. other ... ... ... ... ... ... ... ... -1 ... ... Ex 73.31 Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and drawing pins.

of iron or steel, whether or not with heads of other materials, but not including such articles with heads of copper ... ... ... ... ... .

13 %.
13 %.

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