TAX Registration

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At Tan Biz Link we can assist you in all TAX Registration matters for your business to get TIN Certificate, TAX Clearance & Tax E-Filling.

The prominent thing you do when starting a business you should consider TRA.

TAX Registration in Tanzania

TAX Registration in Tanzania

What you need to do when you want to start a business?

Individual Tax Registration

To apply for a Taxpayer Identification Number, a person, whether a resident or a nonresident, must go to a nearby TRA office (regional, district, or tax center) and fill out a TIN application form. If the applicant has a National Identity Number (NIN), the application can be completed online by going to www.tra.go.tz, selecting Online TIN Registration, and following the processes as directed by the system. If the individual is requesting a Business TIN, the Online TIN applicant must visit a TRA office in person (with a lease agreement/title deed, and an introduction letter from the local authority) to obtain the TIN Certificate, as well as a provisional tax assessment and Tax Clearance.

Following receipt of the TIN certificate, the applicant must apply for a business license from the Trade Office in the District, Municipality, or City, as well as the Ministry of Trade and Industry which is based on the type of business.

What does it mean to be a resident?

A person is considered a resident of the United Republic of Tanzania if they: -
  • Have a permanent residence in the United Republic and are present in the country for at least part of the income year.
  • Is present in the United Republic for a period or periods totaling 183 days or more during the year of income.
  • Is present in the United Republic throughout the income year and each of the two prior income years for durations totaling more than 122 days in each of such income years.
  • Is an employee or an official of the Government of the United Republic posted abroad during the year of income?

On the TIN certificate, the registered business name must be listed alongside an individual's name that shows the owner's name trading as (T/A).

A LIMITED COMPANY (CORPORATION);

A person who wishes to form a corporation must first apply for a Certificate of Incorporation from the Business Registration and Licensing Authority (BRELA). The company's directors must draft a Memorandum and Articles of Association and submit the certificate of incorporation, lease agreement/title deed, and local authority introduction letter.

When a person applies to TRA for a TIN, the Certificate of Incorporation must be submitted to the TIN application together with the Memorandum and Articles of Associations.

  • The limited firm must apply for a TIN certificate by completing the following TIN application forms:
  • An application for employment with the organization.
  • Each shareholder/director must submit an application; if a director has already been awarded a TIN certificate for another purpose, he or she cannot submit a new application.The same TIN number will be used.
  • Non-citizen directors must complete all immigration procedures and obtain a business permit from the Immigration Department, which is part of the Ministry of Home Affairs.

Partnership Tax Registration

The partners must register the firm with BRELA and obtain a certificate of registration. After receiving the certificate, the partners visit TRA with the partnership deed, which shows the number and names of the partners as well as their respective distribution ratio.

When applying for TIN, the partnership firm must submit a copy of the certificate of registration obtained from BRELA, the partnership deed, the lease agreement/title deed, and an introduction letter from the local authority.

Each individual partner must apply for TIN; if a partner has already been issued with a TIN certificate for another purpose, he or she cannot apply again. The same TIN number will be used.

 

Trust Tax Registration

A trust is an arrangement in which the trustees hold assets but do not include a partnership or a corporation.

A trust must register with RITA, obtain a certificate of registration, and draft a trust deed that includes the names and addresses of the trustees. Each trustee must apply for a TIN; if a trustee has already been issued a TIN certificate for another purpose, he or she cannot apply again. The same TIN number will be used.