TANZANIA REVENUE AUTHORITY

WITHHOLDING TAXES

STATEMENT AND PAYMENT OF TAX WITHHELD

(Please, read the notes carefully before filling the form.)

YEAR:

TIN:

Period: (Please tick the appropriate box)

From 1 Januaryto 30 June

From 1 July to 31 December

WITHHOLDING TAX ON

Name of Withholder:

Postal Address:

P. O. Box Postal City

Contact Numbers:

Phone number Second Phone

Third Phone Fax number

E-mail address:

Physical Address:

Plot Number Block Number

Street/Location

Name of Branch

WITHHOLDING TAX - DETAILSOF PAYMENT OF TAX WITHHELD

Name of Withholder: ……………………………….. TIN:

S/NO. / TIN / NAME OF WITHHOLDEE / POSTAL ADDRESS / POSTAL CITY / GROSS PAYMENT
TZS / TAX
WITHHELD
TZS
Total

NOTES:

  1. Submission of the return is due within thirty (30) days after the end of each six month calendar period (Section 84(2) of the Income Tax Act, 2004).
  1. For each type of Withholding tax a separate form shall be filled and submitted.
  1. You should submit a NIL-statement in case no payment was made or credited or payment was made but no tax withheld for some reasons.
  1. Withholding tax is deductible from Pension, Interest, Natural Resources Payment, Annuities, Royalties, Service Fees and Rent.
  1. Service Fee means payment to the extent to which, based on market values, it is reasonably attributable to services rendered by a person through a business of that person or a business of any other person and includes a payment for any theatrical or musical performance, sports or acrobatic exhibition or any other entertainment performed, conducted, held or given paid to non-resident person.
  1. You are advised to consult the TRA office in the case of Withholding Tax in connection with payments other than mentioned above before the amounts are released.
  1. You are required to furnish a certificate to the person to whom the payment was made stating the amount of the payment and the amount of tax deducted (Section 85 of Income TaxAct, 2004).
  1. If you fail to deduct and pay the tax you will become liable to pay the amount and interest thereon as if it was tax due and payable by you and the provisions relating to recovery of tax will be applied against you.
  1. In addition heavy pecuniary or imprisonment penalties are prescribed under the Act for failure to deduct and pay the tax or submit a statement or provide certificate.

Form distribution:

Original: To TRA Office

Copy: To be retained by the Withholder

ITX 230.01.E – Withholding Tax Statement

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