The Tanzania Revenue Authority (“TRA”) has issued a public notice on various dates (the “Notice”) reminding taxpayers who were granted a tax amnesty but had not liquidated their principal tax liabilities up to 30 June 2019 to liquidate the same on or before 31 December 2019 in line with the extension of the payment period.

Please note that the tax amnesty was given to taxpayers who had applied to and been granted the amnesty by the TRA Commissioner General (the “Commissioner”) for the remission of interest and penalties on the principal tax assessed as being due and had executed a settlement agreement agreeing to pay the principal tax assessed, either in lump sum or installments.

The Notice stipulates that where there has been a failure by the taxpayer who had been granted such amnesty to have liquidated their liabilities as per the settlement agreement entered into with the TRA on or before 31 December 2019, the Commissioner shall rescind the settlement agreement and proceed to demand the outstanding principal tax assessed as being due, as well as the interest and penalties as if no amnesty had been granted. With effect from 1 January 2020, the Commissioner shall institute recovery measures against all defaulters without any further notice.

If you have any questions regarding this legal update, please contact Amish Shah on or Toba Kessi  on