Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1694430028358.pdf (Tanzania, United Republic of)
No.

3 The Laws Revision (Miscellaneous Amendments) Act, 2023 ISSN 0856 - 034X THE UNITED REPUBLIC OF TANZANIA No.

5 14th July, 2023 ACT SUPPLEMENT To the Gazette of the United Republic of Tanzania No.28 Vol.

104 dated 14th July, 2023 Printed by the Government Printer, Dodoma by Order of Government THE LAWS REVISION (MISCELLANEOUS AMENDMENTS) ACT, 2023 ARRANGEMENT OF SECTIONS Section Title PART I PRELIMINARY PROVISIONS Short Title.

1.

2.

Amendment of certain written laws.


PART II AMENDMENT OF THE CORPORATIONS SOLE (ESTABLISHMENT) ACT, (CAP.

119) Construction.

3.

4.

Amendment of section 5.

PART III AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP.

147) 5.

Construction.

6.

General amendment.

7.

Amendment of section 2.

1 No.

3 The Laws Revision (Miscellaneous Amendments) Act, 2023 8.

Amendment of section 100.

9.

Repeal of section 107.

PART IV AMENDMENT OF THE INCOME TAX ACT, (CAP.

332) 10.

Construction.


11.

Amendment of section 65E.

PART V AMENDMENT OF THE INTERPRETATION OF LAWS ACT, (CAP.

1) 12.

Construction.

13.

Addition of section 49A.

14.

Amendment of section 84.

PART VI AMENDMENT OF THE LAWS REVISION ACT, (CAP.

4) 15.

Construction.

16.

Amendment of section 7.

17.

Amendment of section 8.

PART VII AMENDMENT OF THE SOCIAL SECURITY ACT, (CAP.

135) 18.

Construction.

19.

Amendment of section 34.

AMENDMENT OF THE TANZANIA REVENUE AUTHORITY PART VIII 20.
Construction.

21.

Amendment of section 5.

ACT, (CAP.

399) 2 No.

3 The Laws Revision (Miscellaneous Amendments) Act, 2023 PART IX AMENDMENT OF THE WORKERS’ COMPENSATION ACT, (CAP.

263) 22.

Construction.

23.

Amendment of section 19.

3 No.

3 The Laws Revision (Miscellaneous Amendments) Act, 2023 THE UNITED REPUBLIC OF TANZANIA NO.
3 OF 2023 I ASSENT SAMIA SULUHU HASSAN President [5th July, 2023] An Act to amend certain laws with a view to address various shortcomings realised in those laws in the course of laws revision exercise.

ENACTED by the Parliament of the United Republic of Tanzania.

PART I PRELIMINARY PROVISIONS Short Title 1.

This Act may be cited as the Laws Revision (Miscellaneous Amendments) Act, 2023.

Amendment of certain written laws 2.


The written laws specified in various Parts of this Act are amended in the manner specified in their respective Parts.

PART II AMENDMENT OF THE CORPORATIONS SOLE (ESTABLISHMENT) ACT, (CAP.

119) Construction Cap.

119 3.

This Part shall be read as one with the Corporations Sole (Establishment) Act, hereinafter referred to as the “principal Act”.

4 No.

3 The Laws Revision (Miscellaneous Amendments) Act, 2023 Amendment of section 5 Cap.

134 4.
134 4.

The principal Act is amended in section 5(2) by deleting the words “the National Bank of Commerce, the Investment Bank, Cooperative and Rural Tanzania Development Bank, save in accordance with the regulations made under this Act” and substituting for them the words “or any financial institution subject to the provisions of the Government Loans, Guarantees and Grants Act,”.

PART III AMENDMENT OF THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP.

147) Construction Cap.

147 5.


This Part shall be read as one with the Excise (Management and Tariff) Act, hereinafter referred to as the “principal Act”.

General amendment 6.

The principal Act is amended generally, save for section 1, by deleting the word “Excise” wherever it appears in the Act and substituting for it the word “Authority”.

Amendment of section 2 7.


The principal Act is amended in section 2, by- (a) deleting the definition of the term ““Excise” or “the Excise””; and (b) adding in the appropriate alphabetical order the following new definition- ““Authority” Cap.

399 means the Revenue established the Tanzania Authority Tanzania Authority under Revenue Act;”.

Amendment of section 100 8.


The principal Act is amended in section 100 by deleting the words “Excise revenue” appearing in paragraph (a) and substituting for them the words “Consolidated Fund”.

Repeal of section 107 107.

9.

The principal Act is amended by repealing section 5 No.

3 The Laws Revision (Miscellaneous Amendments) Act, 2023 PART IV AMENDMENT OF THE INCOME TAX ACT, (CAP.

332) Construction Cap.

332 10.


This Part shall be read as one with the Income Tax Act, hereinafter referred to as the “principal Act”.

Amendment of section 65E by- 11.

The principal Act is amended in section 65E(2), (a) adding immediately after paragraph (a) the following: Cap.

123 “(b) for royalty incurred by a person under the Mining Act;”; and (b) renaming paragraphs (c) and paragraphs (c), (d) and (e), respectively.

(b), (d) as PART V AMENDMENT OF THE INTERPRETATION OF LAWS ACT, (CAP.
1) Construction Cap.

1 12.

This Part shall be read as one with the Interpretation of Laws Act, hereinafter referred as the “principal Act”.

Addition of section 49A 13.

The principal Act is amended by adding immediately after section 49 the following: “Power to amend and alter Schedules 49A.
Where a written law confers powers to the Minister to amend, vary or replace provisions of the Schedule concerning the conduct of a governing body, such powers shall, unless the provisions are substantively provided in the Act, not include powers to amend, vary or replace provisions relating to- (a) appointment termination member governing body; or of of and a the 6 No.
3 The Laws Revision (Miscellaneous Amendments) Act, 2023 Amendment of section 84 (b) determination of composition and tenure of office of members of the governing body.”.

14.
The principal Act is amended in section 84- (a) in subsection (1), by adding the words “of enactment” immediately after the word “language”; (b) in subsection (2), by deleting the words “are currently” and substituting for them the words “were enacted”; (c) by deleting subsection (3) and substituting for it the following: to “(3) Without prejudice subsection in law enacted (1), a Kiswahili shall, within ninety days after the date of commencement of such law, be translated into English language.”; and (d) by deleting subsection (6).
PART VI AMENDMENT OF THE LAWS REVISION ACT, (CAP.

4) Construction Cap.

4 15.

This Part shall be read as one with the Laws Revision Act, hereinafter referred to as the “principal Act”.

Amendment of section 7 16.


The principal Act is amended in section 7, by- (a) designating the content of section 7 as subsection (1); and (b) adding immediately after subsection (1) as designated the following: “(2) The Chief Parliamentary Draftsman may omit any schedule of an Act, if in his opinion its inclusion is inconvenient in the preparation and publication of the Revised Edition: Provided that, the omitted schedule shall continue to form part of the Act.”; 7 No.
3 The Laws Revision (Miscellaneous Amendments) Act, 2023 Amendment of section 8 17.
The principal Act is amended in section 8- (a) by adding imediately after subsection (3) the following: “(4) The exercise of powers under this section shall not affect anything, act, legal proceeding or subsidiary legislation, done, instituted, or as the case may be, made before the coming into operation of the Revised Edition.”; (b) by renumbering subsections (4) and (5) as subsections (5) and (6), respectively; and (c) in subsection (6) as renumbered by deleting reference to “subsection (4)” and substituting for it reference to “subsection (5)”.
PART VII AMENDMENT OF THE SOCIAL SECURITY ACT, (CAP.

135) Construction Cap.

135 18.

This Part shall be read as one with the Social Security Act, hereinafter referred to as the “principal Act”.

Amendment of section 34 19.

The principal Act is amended in section 34 by deleting the word “Division” appearing in subsection (2) and substituting for it the word “Minister”.

PART VIII AMENDMENT OF THE TANZANIA REVENUE AUTHORITY ACT, (CAP.

399) Construction Cap.

399 20.


This Part shall be read as one with the Tanzania Revenue Authority Act, hereinafter referred to as the “principal Act”.

Amendment of section 5 21.

The principal Act is amended in section 5, by- (a) deleting subsections (7) and (8) and substituting for them the following: “(7) The Minister may, by order in the 8 No.
3 The Laws Revision (Miscellaneous Amendments) Act, 2023 Gazzette, appoint a date from which assessment, collection and accounting for the revenues imposed and charged under any non-tax law specified in Part B of the First Schedule shall commence.”; (b) renumbering subsection (9) as subsection (8); and (c) deleting the reference to subsection (8) appearing in subsection (8) as renumbered and substituting for it the reference to subsection (7).”; PART IX AMENDMENT OF THE WORKERS’ COMPENSATION ACT, (CAP.
263) Construction Cap.

263 22.

This Part shall be read as one with the Workers’ Compensation Act, hereinafter referred to as the “principal Act”.

Amendment of section 19 23.

The principal Act is amended in section 19(5) the words “serious disablement” and by deleting substituting for it the words “permanent total disablement”.

Passed by the National Assembly on the 8th June, 2023 NENELWA J. MWIHAMBI Clerk of the National Assembly 9