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Tanzania Revenue Authority - Withholding Tax
Tanzania Revenue Authority - Withholding Tax
Tanzania Revenue Authority - Withholding Tax
Introduction:
Withholding tax is the amount of tax retained by one person when making payments to
another person in respect of goods supplied or services rendered by the payee. A person
receiving or entitled to receive a payment from which income tax is required to be withheld is
a withholdee while a person required to withhold income tax from a payment made to a
withholdee is referred to as the Withholding Agent.
Final withholding taxes are taxes in which the withholdee cannot claim any tax credit when
calculating the income tax payable for a year of income.
Non final withholding taxes: are taxes which the withholdee is entitled for a tax credit an
amount equal to the tax treated as paid for the year of income in which the amount is derived.
http://www.tra.go.tz/index.php/withholding-tax?tmpl=component&print=1&page= 1/2
2015/3/4 Tanzania Revenue Authority - Withholding tax
Resident
Forms
ITX 302.01.E Certificate remittance slip Withholding tax from bank interest.
http://www.tra.go.tz/index.php/withholding-tax?tmpl=component&print=1&page= 2/2