MANUAL ON COMPLIANCE WITH LEGAL AND

REGULATORY FRAMEWORKS GOVERNING CIVIL

SOCIETY ORGANIZATIONS IN TANZANIA

IN PARTNERSHIP WITH CSOS’ COMPLIANCE

SUPPORT SERVICES UNDER:
FOUNDATION FOR CIVIL SOCIETY (FCS)
 First Edition, Vol. 1 of 2021

MANUAL ON COMPLIANCE WITH LEGAL AND

REGULATORY FRAMEWORKS GOVERNING CIVIL
SOCIETY ORGANIZATIONS IN TANZANIA

IN PARTNERSHIP WITH CSOs’ COMPLIANCE

SUPPORT SERVICES UNDER:

DECEMBER 2021

i
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

TABLE OF CONTENTS

LIST OF ABBREVIATIONS AND ACRONYMS ....................................................................................... vii

EXECUTIVE SUMMARY........................................................................................................................ ix

PART ONE: GENERAL INTRODUCTION .................................................................................................1

1.1 BACKGROUND INFORMATION ......................................................................................................... 1

1.2 GOAL AND SPECIFIC OBJECTIVES OF THE MANUAL............................................................................2
1.3 SCOPE OF THE MANUAL AND COMPLIENCE CHECKLIST ......................................................................2
1.4 USE OF THE MANUAL .....................................................................................................................3
1.5 LAYOUT OF THE MANUAL ................................................................................................................ 4

PART TWO: REQUIREMENTS UNDER THE NGOs LAW AND REGULATIONS ............................................5

2.1 INTRODUCTION ............................................................................................................................5

2.2 REGISTRATION REQUIREMENTS AND PROCEDURES ...........................................................................6
2.3 REPORTING REQUIREMENTS AND STANDARDS ................................................................................. 7
  &ODUL¿FDWLRQV .....................................................................................................................7
2.3.2 6XEPLVVLRQRI4XDUWHUO\5HSRUWV .......................................................................................... 7
  6XEPLVVLRQRI$QQXDO5HSRUWV .............................................................................................. 8
 68%0,66,212)1*2V)81',1*&2175$&7625$*5((0(176 .........................................................8
2.5 CHANGES OF PARTICULARS AND OTHER COMPLIANCE REQUIREMENTS ...............................................9
  &ODUL¿FDWLRQV .....................................................................................................................9
  &KDQJHVRI2SHUDWLQJ$UHDVDQG1*2¶V1DPH ........................................................................9
  &KDQJHVRI2I¿FH%HDUHUVRU0HPEHUV .................................................................................. 9
  $PHQGPHQWV &KDQJHV RI1*2V&RQVWLWXWLRQ........................................................................9
2.6 OTHER STATUTORY AND ADMINISTRATIVE COMPLIANCE OBLIGATIONS ............................................. 10

ii
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

PART THREE: REQUIREMENTS UNDER THE SOCIETIES’ LAW AND REGULATIONS..............................11

3.1 INTRODUCTION .......................................................................................................................... 11

3.2 REGISTRATION REQUIREMENTS AND PROCEDURES ......................................................................... 12
  &ODUL¿FDWLRQV ................................................................................................................... 12
  5HTXLUHPHQWVDQG3URFHGXUHVIRU1RUPDO 0DQXDO $SSOLFDWLRQV ............................................. 12
3.3 REPORTING REQUIREMENTS AND STANDARDS ............................................................................... 13
  &ODUL¿FDWLRQV ................................................................................................................... 13
  6XEPLVVLRQRI$QQXDO$FWLYLW\DQG)LQDQFLDO6WDWHPHQW5HSRUWV .............................................. 14
  6XEPLVVLRQRI$QQXDO$FWLYLW\DQG)LQDQFLDO$XGLWHG5HSRUWV .................................................. 14
3.4 CHANGES OF PARTICULARS AND OTHER COMPLIANCEREQUIREMENTS............................................... 14
  &ODUL¿FDWLRQV ................................................................................................................... 14
  &KDQJHVRI6RFLHW\¶V)%2¶V1DPH...................................................................................... 14
  &KDQJHVRI2I¿FH%HDUHUVRU0HPEHUV ................................................................................ 15
  $PHQGPHQWV &KDQJHV RI&RQVWLWXWLRQ .............................................................................. 15
3.5 OTHER STATUTORY AND ADMINISTRATIVE COMPLIANCE OBLIGATIONS ............................................. 15

PART FOUR: REQUIREMENTS UNDER THE TRUSTEES’ LAW AND REGULATIONS ................................16

4.1 INTRODUCTION .......................................................................................................................... 16

4.2 ELIGIBILITY CRITERIA ................................................................................................................. 17
4.3 REGISTRATION REQUIREMENTS AND PROCEDURES ......................................................................... 17
 ',5(&7,9(683215(*,675$7,21 ,1&25325$7,21 2)7+(75867(( ............................................ 19
4.5 STATUS AFTER REGISTRATION...................................................................................................... 19
4.6 PROCEDURES AND REQUIREMENTS OF MAKING CHANGES OF THE ORGANIZATION ............................. 19
4.6.1 &KDQJLQJWKH1DPHRIWKH2UJDQL]DWLRQ .............................................................................. 19
  &KDQJLQJWKH1DPHRIWKH,QGLYLGXDO7UXVWHHV 0HPEHUV ..................................................... 19
  0DNLQJ$QQXDO5HWXUQVRIWKH,QGLYLGXDO7UXVWHHV 0HPEHUV ................................................. 20
  &KDQJLQJWKH3RVWDO$GGUHVVRIWKH5HJLVWHUHG7UXVWHH .......................................................... 20

iii
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

  $PHQGPHQWRIWKH&RQVWLWXWLRQ.......................................................................................... 20
4.6.6 3HUPLVVLRQWR2ZQ/DQG .................................................................................................... 20
 ,163(&7,212)7+(75867((6¶5(&25'6 ..................................................................................... 20
4.8 OTHER COMPLIANCE ISSUES – GENERALLY .................................................................................... 20

PART FIVE: REQUIREMENTS UNDER THE TAXATION’ LAWS AND REGULATIONS ...............................21

5.1 INTRODUCTION .......................................................................................................................... 21

 $%28775$¶V722/.,7)251*2V75867((6$1'62&,(7,(6 ......................................................... 22
 2%/,*$7,2162)132V81'(57$;/$:6 ...................................................................................... 22
  5HTXLUHPHQWWR2EWDLQ7,1 ................................................................................................ 22
  9$75HJLVWUDWLRQ .............................................................................................................. 23
  FTXLULQJDQG8VDJHRI(OHFWURQLF)LVFDO'HYLFHV ()'V  ....................................................... 23
 $
  7LPHO\3D\PHQWRI7D[HV ................................................................................................... 23
  )LOLQJRI7D[5HWXUQV(OHFWURQLF7D[5HWXUQV)LOLQJ6\VWHP..................................................... 23
  5HFRUG.HHSLQJ................................................................................................................ 24
  1RWL¿FDWLRQRI&KDQJHRI3DUWLFXODUV ................................................................................... 24
  )XOO'LVFORVXUHRI$OO%XVLQHVV$FWLYLWLHV ............................................................................... 24
 5,*+762)132681'(57$;/$:6 .............................................................................................. 24
  3ULYDF\DQG&RQ¿GHQWLDOLW\ ................................................................................................ 24
  5LJKWWR7D[,QFHQWLYHVDQG([HPSWLRQV$OORZDEOHXQGHUWKH7D[/DZV .................................... 25
  2EMHFWLRQVDQG$SSHDOV ..................................................................................................... 25
  &RUUHFWLRQRI(UURUV RQ,VVXDQFHRI()'5HFHLSW ................................................................. 25
 $33/,&$%/(7$;(6$1'1215(9(18(65(/(9$17721326 .......................................................... 25
  &RUSRUDWH7D[ .................................................................................................................. 25
  3D\$V<RX(DUQ 3$<( .................................................................................................... 26
  6NLOOVDQG'HYHORSPHQW/HY\ 6'/ .................................................................................... 26
5.5.4 :LWKKROGLQJ7D[IURP6HUYLFH)HHVDQG&RQWUDFW3D\PHQWV .................................................... 27
  :LWKKROGLQJ7D[RQ5HQW ................................................................................................... 28

LY
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

  7D[RQ5HWXUQRQ,QYHVWPHQW ............................................................................................. 28

  6WDPS'XW\ .................................................................................................................... 29
  ,PSRUW'XW\([FLVH'XW\DQG9$7([HPSWLRQV ..................................................................... 29
5.6 )857+(5&/$5,),&$7,216217$;(6 ............................................................................................ 30

PART SIX: REQUIREMENTS UNDER THE LAWS GOVERNING RESEARCHES, STATISTICS AND INFORMATION ....32

6.1 INTRODUCTION .......................................................................................................................... 32

 )5$0(:25.6215(6($5&+(6$1',1)250$7,21 ....................................................................... 32
6.3 *(1(5$/2%/,*$7,216,0326('%<7+(/$:6 ............................................................................. 33
  6HHNLQJ5HVHDUFK&OHDUDQFH±1%6&267(&+DQG1,05 ....................................................... 33
  &DWHJRULHVRI3HUVRQV2UJDQL]DWLRQV1HHG&267(&+¶V5HVHDUFK&OHDUDQFH ............................. 33
  5HVHDUFK&OHDUDQFH3URFHGXUHV±&267(&+1,05DQG7$:,5, .............................................. 33
  &267(&+¶V5HVHDUFK3HUPLWV ............................................................................................. 34
  2EOLJDWLRQVRQ3URFHVVLQJDQG3XEOLFDWLRQRI6WDWLVWLFV .......................................................... 34
6.3.6 2EOLJDWLRQVXQGHU0HGLD6HUYLFHV/DZ ................................................................................. 35
 &62V¶/,$%,/,7,(62127+(56(&725,$//$:6 ............................................................................. 36
 &62V¶/,$%,/,7,(621&5,0,1$/5(/$7('/$:6 ............................................................................ 37

PART SEVEN: CSOs’ COMPLIANCE SUPPORT SERVICE ......................................................................39

7.1 INTRODUCTION .......................................................................................................................... 39

7.2 OVERALL AND SPECIFIC OBJECTIVES OF CCSS ............................................................................... 39
7.3 SIGNIFICANCE OF CCSS APPROACH .............................................................................................. 40
7.4 SCOPE OF CCSS .......................................................................................................................... 40
 620(2)7+(&&66¶:25.,1*58/(6 ........................................................................................... 41
7.6 DIRECTIVES ON CCSS ................................................................................................................. 41

Y
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

APPENDICES ..................................................................................................................................... 42

REFERENCES ..................................................................................................................................... 42

/DZV3ROLFHVDQG5HJXODWLRQV ............................................................................................................... 42
2WKHU3XEOLFDWLRQV ............................................................................................................................... 44

)250681'(51*26/$: ................................................................................................................... 44
)250681'(562&,(7,(6¶/$: ........................................................................................................... 44
)250681'(575867((6¶/$: ............................................................................................................ 44
&203/,$1&(&+(&./,67 ................................................................................................................... 44

YL
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

LIST OF ABBREVIATIONS AND ACRONYMS

BAKWATA 0XVOLP&RXQFLORI7DQ]DQLD
Cap. &KDSWHUVRIWKH/DZVRI7DQ]DQLD
CBOs &RPPXQLW\%DVHG2UJDQL]DWLRQV
CCSS &62V&RPSOLDQFH6XSSRUW6HUYLFH
COSTECH &RPPLVVLRQIRU6FLHQFHDQG7HFKQRORJ\
CSOs &LYLO6RFLHW\2UJDQL]DWLRQV
EFD (OHFWURQLF)LVFDO'HYLFHV
ELCT (YDQJHOLFDO/XWKHUDQ&KXUFKLQ7DQ]DQLD
FCS )RXQGDWLRQIRU&LYLO6RFLHW\
G. N *RYHUQPHQW1RWLFH
M/VEO 0WDDRU9LOODJH([HFXWLYH2I¿FHU
NACONGO 1DWLRQDO&RXQFLOIRU1*2V
NBS 1DWLRQDO%XUHDXRI6WDWLVWLFV
NGOs 1RQ*RYHUQPHQWDO2UJDQL]DWLRQV
NIMR 1DWLRQDO,QVWLWXWHRI0HGLFDO5HVHDUFK
No. 1XPEHU
NPOs 1RWIRU3UR¿W2UJDQL]DWLRQV
NSSF 1DWLRQDO6RFLDO6HFXULW\)XQG
OHSA 2FFXSDWLRQDO+HDOWKDQG6DIHW\$FWRI
OSHA 2FFXSDWLRQDO6DIHW\DQG+HDOWK$JHQF\
PAYE 3D\DV<RXU(DUQ 7D[

YLL
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

PF 3ROLF\)RUXP
PWDs 3HUVRQVZLWK'LVDELOLWLHV
RITA 5HJLVWUDWLRQ,QVROYHQF\DQG7UXVWHHVKLS$JHQF\
SDL 6NLOOV'HYHORSPHQW/HY\
TEC 7DQ]DQLD(SLVFRSDO&RQIHUHQFH
THRDC 7DQ]DQLD+XPDQ5LJKWV'HIHQGHUV&RDOLWLRQ
TIN 7D[SD\HU,GHQWL¿FDWLRQ1XPEHU
TRA 7DQ]DQLD5HYHQXH$XWKRULW\
TZS 7DQ]DQLDQ6KLOOLQJV
VAT 9DOXH$GGHG7D[
VICOBA 9LOODJH&RPPXQLW\%DQN
WCF :RUNHUV&RPSHQVDWLRQ)XQG
WEO :DUG([HFXWLYH2I¿FHU
WHT :LWKKROGLQJ7D[

YLLL
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
EXECUTIVE SUMMARY
7KH0DQXDORQ&RPSOLDQFHZLWKWKH/HJDODQG5HJXODWRU\
)UDPHZRUNV *RYHUQLQJ &LYLO 6RFLHW\ 2UJDQL]DWLRQV
&62V  LV DOO DERXW JXLGLQJ WKH HVWDEOLVKPHQW DQG
RSHUDWLRQDOL]DWLRQ RI &62V RSHUDWLQJ LQ 7DQ]DQLD
0DLQODQG ,W KDV EHHQ SUHSDUHG E\ WKH 3ROLF\ )RUXP
3) IRULWVPHPEHUVSDUWQHUVDQGWKH&62VIUDWHUQLW\
LQ JHQHUDO 7KH RYHUDOO REMHFWLYH RI WKLV 0DQXDO LV
WR ¿OO WKH H[LVWLQJ NQRZOHGJH JDS RQ WKH VWDWXWRU\
FRPSOLDQFHRIWKHODZVDQGUHJXODWLRQVJRYHUQLQJWKH
&62V LQ 7DQ]DQLD 0DLQODQG ,Q GRLQJ VR WKH &62V
ZLOO HYHQWXDOO\ RSHUDWH FRQYHQLHQWO\ DQG WKHUHIRUH
SUR¿FLHQWO\PHHWWKHLURSHUDWLRQDOREMHFWLYHV
7KHVFRSHRIWKLV0DQXDOLVEURDGDQGKROLVWLFLQWHUPV
RIFRQVLGHULQJNH\DUHDVUHOHYDQWWR&62V¶RSHUDWLRQV
+RZHYHULQRUGHUWRPDNHLWPRUHIRFXVHGDQGEDVHG
RQ  &62¶V FDSDFLW\ JDSV DVFHUWDLQHG WKURXJK D OHJDO
FRPSOLDQFH QHHGV DVVHVVPHQW RI 6HSWHPEHU 
ZKLFKZDVFRQGXFWHGWKURXJKWKH)RXQGDWLRQIRU&LYLO
6RFLHW\ )&6 WKH0DQXDOFRQFLVHO\DQGSUHGRPLQDQWO\
IRFXVHV RQ WKUHH FDWHJRULHV RI &62V QDPHO\  1RQ
*RYHUQPHQWDO 2UJDQL]DWLRQV 1*2V  6RFLHWLHV DQG
5HJLVWHUHG 7UXVWHHV EHFDXVH RI WKHLU QDWXUH RI ZRUN
DQG DOVR WKH UHIRUPV PHQWLRQHG LQ WKH PDLQ WH[W RI
WKLV0DQXDOZKLFKPRVWO\DIIHFWWKHVHWKUHHFDWHJRULHV
RI&62V
L[
7KH 0DQXDO DOVR DGGUHVVHV VHFWRULDO ODZV UXOHV DQG
UHJXODWLRQV RQ UHVHDUFK VWDWLVWLFV LQIRUPDWLRQ
RQOLQHFRQWHQWVWD[DWLRQVRFLDOVHFXULW\HPSOR\PHQW
DQG FULPLQDO ODZ EHFDXVH WKHVH GLUHFWO\ DIIHFW WKH
LQWHUYHQWLRQDSSURDFKHVRUVWUDWHJLHVRIWKHFDWHJRUL]HG
&62V
%DVHGRQOHJDOSROLF\DQGDGPLQLVWUDWLYHIUDPHZRUNV
WKH &62V DUH REOLJHG WR RSHUDWH ZLWKLQ WKH DPELWV RI
WKHIUDPHZRUNVIDLOXUHRIZKLFKDPRXQWVWRRIIHQFHV
PRVWO\ EHLQJ SHQDO VDQFWLRQV 7KH UHTXLUHPHQWV
XQGHU VXFK IUDPHZRUNV JRYHUQLQJ &62V DUH EURDGO\
VXPPDUL]HGKHUH 
L  5
 HJLVWUDWLRQ RI &62V SULRU WR RSHUDWLRQ LQ
7DQ]DQLD 7KH UHJLVWUDWLRQ RI WKH &62V KDV WR
FRPSO\ ZLWK DOO UHTXLUHPHQWV LQFOXGLQJ ¿OOLQJ LQ
UHOHYDQWIRUPVDQGSD\PHQWVRISUHVFULEHGIHHV
LL  5  HJLVWUDWLRQ RI VHUYLFH VFKHPHV XQGHU GLIIHUHQW
ODZVHJRQOHJDODLGVHUYLFHVVDYLQJDQGFUHGLW
JURXSVHWF
LLL  , QVWLWXWLRQDOL]DWLRQ LVVXHV HVSHFLDOO\ RQ WKH
DVSHFWRI¿QDQFLDOPDQDJHPHQW*HQHUDOO\OHJDO
UHTXLUHPHQWV WR FRPSO\ ZLWK VRXQG ¿QDQFLDO
PDQDJHPHQWVWDQGDUGVLQFOXGLQJWUDQVSDUHQF\WR
WKHJRYHUQPHQWDQGSXEOLF$OVRUHTXLUHPHQWRI
GLVFORVLQJIXQGLQJFRQWUDFWVHVSHFLDOO\IRU1*2V
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
LY  1RWL¿FDWLRQ RI DQ\ FKDQJHV RI WKH SDUWLFXODUV
RI WKH RUJDQL]DWLRQ HJ QDPH RI WKH &62V
FRQVWLWXWLRQDQGQDPHVRIWKHRI¿FHEHDUHUV
Y  )LOLQJUHWXUQVDQGSD\PHQWRISUHVFULEHGDQQXDO
IHHV
YL  6HFXULQJ VSHFL¿HG SHUPLWV IRU VRPH RI WKH
LQWHUYHQWLRQV WKH &62V SODQ WR KDYH HJ
LPSOHPHQWDWLRQ RI WKH SURMHFW RUJDQL]LQJ
SURFHVVLRQV RU SXEOLF PHHWLQJV FRQGXFWLQJ
UHVHDUFKHVSXEOLVKLQJRI¿FLDOVWDWLVWLFVHPSOR\LQJ
IRUHLJQHUVFRQGXFWLQJFLYLFDZDUHQHVVHWF
[
YLL  3 D\PHQW RI YDULRXV WD[HV LQFOXGLQJ WKH LQFRPH
WD[HV
YLLL  2
 EVHUYLQJ OHJDO UHTXLUHPHQWV XQGHU  QDWLRQDO
VHFXULW\ DQWLPRQH\ ODXQGHULQJ HFRQRPLF
FULPHVFRUUXSWLRQWHUURULVPDQGRWKHUODZVVXFK
DVSXEOLFDWLRQRILQIRUPDWLRQVRXUFHVRIIXQGVRU
RWKHUVXSSRUWV
7KLV0DQXDOLVSUHSDUHGIRUDFWRUVLQWKH&LYLO6RFLHW\
6HFWRU &66  SDUWLFXODUO\ &62V DQG PRUH VSHFL¿FDOO\
WKH1*2V6RFLHWLHVDQG5HJLVWHUHG7UXVWHHV,WLVIRU
UHIHUHQFHV DQG JXLGDQFH RQ UHTXLUHG VWDQGDUGV RU
SURFHGXUHVDQGQRWDQDXWKRULWDWLYHOHJDOJXLGDQFH
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

PART ONE:
GENERAL INTRODUCTION
1.1 BACKGROUND INFORMATION

7KH0DQXDORQ&RPSOLDQFHZLWKWKH/HJDODQG5HJXODWRU\
)UDPHZRUNV*RYHUQLQJ&LYLO6RFLHW\2UJDQL]DWLRQV &62V 
LVDERXWJXLGLQJWKHHVWDEOLVKPHQWDQGRSHUDWLRQDOL]DWLRQ
RI&62VRSHUDWLQJLQ7DQ]DQLD0DLQODQG,WLVSUHSDUHGE\
WKH3ROLF\)RUXP 3) 1IRULWVPHPEHUVRWKHUVWDNHKROGHUV
DQGWKH&62VIUDWHUQLW\LQJHQHUDO

$ QHHG IRU WKLV PDQDJHULDO WRRO DURVH LQ -XO\ 

IROORZLQJDVHULHVRI&62VGLUHFWRUV¶PHHWLQJVZKLFKZHUH
SURPSWHG E\ WKH ZLGHVSUHDGUHSRUWHG FDVHV LQYROYLQJ
SXQLWLYH PHDVXUHV E\ WKH &62 UHJXODWRU\ DXWKRULW\
LQGLFDWHGEHORZ VRPHRIWKH&62VSDUWLFXODUO\WKH1RQ
*RYHUQPHQWDO 2UJDQL]DWLRQV 1*2V  ZLWK WKH YLRODWLRQ
RI WKH SURYLVLRQV RI WKH ODZV DQG UHJXODWLRQV JRYHUQLQJ
1*2V2
1
7KH3)LVDQHWZRUNRIPRUHWKDQ7DQ]DQLDQFLYLOVRFLHW\RUJDQL]DWLRQV
HVWDEOLVKHG LQ  DQG GUDZQ WRJHWKHU E\ WKHLU VSHFL¿F LQWHUHVW LQ
DXJPHQWLQJWKHYRLFHRIRUGLQDU\FLWL]HQVWRLQÀXHQFHSROLF\SURFHVVHV
WKDWKHOSLQSRYHUW\UHGXFWLRQHTXLW\DQGGHPRFUDWL]DWLRQZLWKDVSHFL¿F
IRFXVRQSXEOLFPRQH\DFFRXQWDELOLW\DWERWKFHQWUDODQGORFDOOHYHOV,W
GHVLUHVWRLPSURYHSXEOLFVHUYLFHGHOLYHU\WKURXJKHQKDQFHGJRYHUQDQFH
DQG DFFRXQWDEOH XVH RI SXEOLF UHVRXUFHV /RQJWHUP RUJDQL]DWLRQDO
LPSDFWLVWRFRQWULEXWHWRHQKDQFHGJRYHUQDQFHDQGDFFRXQWDEOHXVHRI
SXEOLFUHVRXUFHVE\LPSURYLQJFLYLOVRFLHW\FDSDELOLWLHVDQGRSSRUWXQLWLHV
WRLQÀXHQFHDQGPRQLWRUSROLFLHV
2
3DUWLFXODUO\ WKH 1*2V $PHQGPHQWV  5HJXODWLRQV RI  *1 
 
Information Box # 1.1: Major legal reforms on CSOs
of 2018 and 2019 – rationale of Manual
7KHUHZHUHWZRPDMRUUHIRUPVRIWKHODZVDQGUHJXODWLRQV
JRYHUQLQJ&62VLQWURGXFHGE\WKHJRYHUQPHQWRI7DQ]DQLD
0DLQODQG LQDQG7KH¿UVWRQHZDVRQ¿QDQFLDO
WUDQVSDUHQF\ DQG DFFRXQWDELOLW\ UHTXLUHPHQWV XQGHU WKH
1*2V $PHQGPHQWV 5HJXODWLRQVRI *1 
±WDUJHWLQJ1*2VRQO\DQGWKHVHFRQGRQHZDVLQ
WKURXJK WKH :ULWWHQ /DZV 0LVFHOODQHRXV $PHQGPHQWV 
$FW1RZKLFKWDUJHWHG1*2VVRFLHWLHVUHJLVWHUHG
WUXVWHHV FRPPXQLW\ EDVHG RUJDQL]DWLRQV &%2V 
FRPSDQLHV DQG VHYHUDO RWKHU RUJDQL]DWLRQV IDOOLQJ XQGHU
WKHFLYLOVRFLHW\VHFWRU &&6 ¶IDPLO\
7KH OHJDO UHIRUPV KDYH LQWURGXFHG VHYHUDO FRPSOLDQFH
UHTXLUHPHQWV ZKLFK VRPH SHUFHLYH DV FRPSOH[ DQG
WKHUHIRUHFRQIXVLQJWRDFHUWDLQH[WHQW

1
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
7KHUHIRUH WKLV 0DQXDO DQG WKH &&66 ZLOO ¿OO FULWLFDO JDSV
HVSHFLDOO\ RQ WKH SURFHGXUDO UHTXLUHPHQWV RI FRPSOLDQFH
WR SURWHFW &62V IURP EHLQJ LQFULPLQDWHG EDVHG RQ
WKHLU YLRODWLRQ RI WKH ODZ 7KXV 3) EHLQJ D PHPEHU OHG
RUJDQL]DWLRQKDYLQJ VRPHRILWLV PHPEHUVIDFLQJVLPLODU
FRPSOLDQFH FKDOOHQJHV KDV VXSSRUWHG SUHSDUDWLRQ DQG
GLVVHPLQDWLRQRIWKLV0DQXDOZKLFKDOVRGLUHFWO\FRQWULEXWHV
WRWKHRSHUDWLRQDOL]DWLRQRIWKH&&66LQLWLDWLYH
&RQVLGHULQJ WKDW DV DQ DODUPLQJ VLWXDWLRQ WKH &62V
GLUHFWRUV¶IRUXPODXQFKHGWKH&62V&RPSOLDQFH6XSSRUW
6HUYLFH &&66 XQGHUWKHFRRUGLQDWLRQRIWKH)RXQGDWLRQ
IRU &LYLO 6RFLHW\ 2UJDQL]DWLRQ )&6 3 7KHUHIRUH WKLV
0DQXDO DQG WKH &&66 DUH VRPH RI WKH DJUHHG WRROV
DQG PHFKDQLVPV WR DLG &62V¶ FRPSOLDQFH ZLWK UHOHYDQW
ODZV UHJXODWLRQV DQG RWKHU GLUHFWLYHV RI WKH UHJXODWRU\
DXWKRULWLHV
6XEVHTXHQWVHFWLRQVLQWKLVVHFWLRQGHVFULEHWKHVSHFL¿F
REMHFWLYHV VFRSH XVHUV DQG RWKHU LQWURGXFWRU\ LVVXHV
FRQFHUQLQJWKH0DQXDO
3
7KHODVWSDUWRIWKLVPDQXDOWDONVPRUHDERXW&&66
2
1.2 GOAL AND SPECIFIC OBJECTIVES OF THE
MANUAL
7KHRYHUDOOREMHFWLYHRIWKLV0DQXDOLVWR¿OOLQNQRZOHGJH
JDSV RQ WKH VWDWXWRU\ FRPSOLDQFH4 RI WKH ODZV DQG
UHJXODWLRQVJRYHUQLQJWKH&62VLQ7DQ]DQLD0DLQODQG%\
FRPSO\LQJ WR ODZV DQG UHJXODWLRQV &62V ZLOO HYHQWXDOO\
RSHUDWH HIIHFWLYHO\ DQG WKHUHIRUH SUR¿FLHQWO\ WR PHHW
WKHLURSHUDWLRQDOREMHFWLYHV
7KHVSHFL¿FREMHFWLYHVRIWKLV0DQXDODUH
L  7R EULGJH NQRZOHGJH JDSV DPRQJVW  &62V RQ OHJDO
IUDPHZRUNV JRYHUQLQJ FLYLO VRFLHW\ RUJDQL]DWLRQV LQ
7DQ]DQLD
LL  7 RVXSSRUW&62VLQIXO¿OOLQJFRPSOLDQFHUHTXLUHPHQWV
WKURXJKWKH&&66 
LLL  7
 RPDSRXWDQGSXUVXHDUHDVQHHGLQJIXUWKHUUHIRUPV
RQ VWDWXWRU\ UHTXLUHPHQWV EDVHG  RQ WKH OHVVRQV
OHDUQWIURPOHJDOFRPSOLDQFH 
1.3 SCOPE OF THE MANUAL AND COMPLIANCE
CHECKLIST
7KH VFRSH RI WKLV 0DQXDO LV EURDG DQG KROLVWLF LQ WHUPV
RI FRQVLGHULQJ NH\ DUHDV UHOHYDQW WR &62V¶ RSHUDWLRQV
+RZHYHUWRPDNHLWPRUHIRFXVHGDQGEDVHGRQWKH&62¶V
FDSDFLW\JDSVDVDVFHUWDLQHGWKURXJKWKHOHJDOFRPSOLDQFH
4
,QWKHOHJDOV\VWHPµFRPSOLDQFH¶XVXDOO\UHIHUVWREHKDYLQJ SUDFWLFLQJ 
LQ DFFRUGDQFH ZLWK OHJLVODWLRQ 0RUH VLPSO\ H[SUHVVHG FRPSOLDQFH
LV D ZLOOLQJQHVV WR IROORZ D SUHVFULEHG FRXUVH RI DFWLRQ VXFK DV
DFWLQJ DFFRUGLQJ WR FHUWDLQ DFFHSWHG VWDQGDUGV RU REVHUYLQJ RI¿FLDO
UHTXLUHPHQWV±LQFOXGLQJOHJLVODWLRQ5HIHUHQFH8QLYHUVLW\RI$GHODLGH
/HJDO&RPSOLDQFH/HJDODQG5LVN+DQGERRN8SGDWHG$SULO
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

QHHGV¶DVVHVVPHQWFRQGXFWHGWKURXJK&&66LQ6HSWHPEHU ,W LV XVHG WR JXLGH UHJLVWUDWLRQ RI WKH VDLG FDWHJRULHV
WKH0DQXDOFRQFLVHO\DQGIRFXVHVRQ RI &62V DQG RSHUDWLRQDOL]DWLRQ RI WKH VDPH LQFOXGLQJ
L  7KUHH FDWHJRULHV RI &62V QDPHO\ 1*2V VRFLHWLHV FKDQJLQJ RI SDUWLFXODUV RI UHJLVWUDWLRQ FKDQJH RI RI¿FH
DQG UHJLVWHUHG WUXVWHHV EHFDXVH RI WKHLU QDWXUH EHDUHUV ¿OLQJ DQQXDO UHWXUQV SD\PHQWV RI VXEVFULSWLRQ
RI ZRUN DQG DOVR EHFDXVH WKH UHIRUPV PHQWLRQHG IHHVVXEPLVVLRQRIUHSRUWVLPSOHPHQWDWLRQRIDFWLYLWLHV
HDUOLHUZKLFKPRVWO\DIIHFWWKHWKUHHFDWHJRULHV5 HWF,WLVIRUDOO&62VRSHUDWLQJLQ7DQ]DQLD0DLQODQG
LL  7  DQ]DQLD0DLQODQGLQWKHFRQWH[WRI&62V¶RSHUDWLRQ
LV QRW D XQLRQ PDWWHU XQGHU WKH &RQVWLWXWLRQ RI 7KH 0DQXDO FDQ EH XVHG DV UHIHUHQFH PDWHULDO IRU DQ\
WKH 8QLWHG 5HSXEOLF RI 7DQ]DQLD RI  857 &62V¶ WUDLQLQJV RQ OHJDO FRPSOLDQFH WRRO IRU VWDWXWRU\
&RQVWLWXWLRQ  FRPSOLDQFHDVDJXLGLQJGRFXPHQWIRUHVWDEOLVKPHQWRI
LLL  6HFWRU ODZV UXOHV DQG UHJXODWLRQV RQ UHVHDUFK FDWHJRUL]HG&62VDQGIRUDQ\RWKHUXVH
VWDWLVWLFV LQIRUPDWLRQ RQOLQH FRQWHQWV WD[DWLRQ
HPSOR\PHQW RFFXSDWLRQDO KHDOWK DQG FULPLQDO
ODZ EHFDXVH WKHVH GLUHFWO\ DIIHFW WKH LQWHUYHQWLRQ
DSSURDFKHVRUVWUDWHJLHVRIWKHFDWHJRUL]HG&62V 7KLV0DQXDOLVQRWDQDXWKRULWDWLYH
LY  /HJDO RU DGPLQLVWUDWLYH GLUHFWLYHV DV DSSHDUV LQ OHJDO GRFXPHQW UDWKHU LW LV D
WKH FXUUHQW ODZV UXOHV DQG UHJXODWLRQV 7KHUHIRUH SUDFWLFDO JXLGH IRU &62V DQG RWKHU
OHJDO DQDO\VLV LQ WKH DUHDV QHHGLQJ IXUWKHU UHIRUPV XVHUV 7KHUHIRUH WKH XVHUV RI WKLV
LV RXWVLGH WKH FRQWH[W RI WKLV 0DQXDO 7KH &&66 0DQXDO DUH DGYLVHG WR L  VHHN
PDQDJHV OHJDO UHIRUPV LVVXHV WKURXJK GLIIHUHQW IXUWKHU FODUL¿FDWLRQV IURP UHOHYDQW
DSSURDFKHV DISCLAIMER UHJXODWRU\ DXWKRULWLHV RQ LVVXHV
NOTE SHUWDLQLQJ WR OHJDO FRPSOLDQFH
1.4 USE OF THE MANUAL DQG LL  SHULRGLFDOO\ UHIUHVK WKHLU
NQRZOHGJH RQ OHJDO GHYHORSPHQWV
7KLV0DQXDOLVSUHSDUHGIRUDFWRUVLQWKH&66SDUWLFXODUO\ DV WKHUH FRXOG EH QHZ OHJDO RU
&62VDQGPRUHVSHFL¿FDOO\1*2V6RFLHWLHVDQG5HJLVWHUHG DGPLQLVWUDWLYH FKDQJHV LQWURGXFHG
7UXVWHHV ,W LV IRU UHIHUHQFHV DQG JXLGDQFH RQ UHTXLUHG DIWHU SXEOLFDWLRQ RI WKLV 0DQXDO LQ
VWDQGDUGVRUSURFHGXUHV 2FWRED
5
1RWHWKDWRWKHUFDWHJRULHVXQGHU&62V&66DUHWKHPHGLDDFDGHPLF
LQVWLWXWLRQV WUDGH XQLRQV IDLWKEDVHG RUJDQL]DWLRQV ZKLFK LQ WKLV
FRQWH[WDUHSDUWRIµ6RFLHWLHV¶ &%2V ZKLFKLVLQWKLVFRQWH[WDUHSDUW
RIµ1*2V¶ HFRQRPLFJURXSVDQGFRRSHUDWLYHXQLRQVRUVRFLHWLHV

3
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
1.5 LAYOUT OF THE MANUAL
7KH 0DQXDO LV GLYLGHG LQWR VHYHQ SDUWV 3DUW RQH LV D
JHQHUDO LQWURGXFWLRQ ZKLOH SDUWV WZR WKUHH DQG IRXU
DUH RQ UHTXLUHPHQWV XQGHU WKH ODZV JRYHUQLQJ 1*2V
6RFLHWLHVDQG5HJLVWHUHG7UXVWHHVUHVSHFWLYHO\3DUW¿YHLV
RQWD[DWLRQODZ3DUWVL[FRYHUVODZVJRYHUQLQJRSHUDWLRQV
RI FDWHJRUL]HG &62V LQFOXGLQJ RQ PDWWHUV SHUWDLQLQJ WR
UHVHDUFKVWDWLVWLFVLQIRUPDWLRQVKDULQJRQOLQHFRQWHQWV
HWF 3DUW VHYHQ FRYHUV WKH &62V &RPSOLDQFH 6XSSRUW
6HUYLFHV &&66 
4
0RUHRYHU WKHUH LV D OHJDO FRPSOLDQFH FKHFNOLVW DWWDFKHG
DW WKH HQG RI WKLV 0DQXDO 7KH SXUSRVH RI WKLV FKHFNOLVW
LV WR IXUWKHU JXLGH &62V RQ PRQLWRULQJ DQG HYDOXDWLRQ
0 (  RI FRPSOLDQFH UHTXLUHPHQWV XQGHU SURYLVLRQV RI
YDULRXVODZVPHQWLRQHGLQWKLV0DQXDO
2WKHU DWWDFKPHQWV WR WKLV 0DQXDO DUH YDULRXV IRUPV
XQGHU 1*2V 6RFLHWLHV DQG 5HJLVWHUHG 7UXVWHHV¶ ODZV RU
UHJXODWLRQV 7KH FRQWHQWV RI WKLV PDQXDO DUH VXEMHFW WR
SHULRGLFDOUHYLHZ7KHUHIRUHWKHFXUUHQWYHUVLRQLVWHUPHG
WKHµ)LUVW(GLWLRQ¶
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

PART TWO:
REQUIREMENTS UNDER THE NGOs LAW AND REGULATIONS
2.1 INTRODUCTION
7KH WHUP 1*2 LV GH¿QHG XQGHU WKH 1*2V $FW RI 
DVDPHQGHGLQ6 WRLQFOXGHWKH&RPPXQLW\%DVHG
2UJDQL]DWLRQV &%2V $FFRUGLQJWRWKLVODZ1*2PHDQV
DYROXQWDU\JURXSLQJRILQGLYLGXDOVRURUJDQL]DWLRQVZKLFK
LV QRQSDUWLVDQ RU QRQSUR¿W VKDULQJ HVWDEOLVKHG DQG
RSHUDWHV IRU WKH EHQH¿W RU ZHOIDUH RI WKH FRPPXQLW\ RU
SXEOLF RUJDQL]HG DW WKH ORFDO QDWLRQDO RU LQWHUQDWLRQDO
OHYHOV IRU WKH SXUSRVH RI HQKDQFLQJ RU SURPRWLQJ
HFRQRPLFHQYLURQPHQWDOVRFLDORUFXOWXUDOGHYHORSPHQW
RU SURWHFWLQJ HQYLURQPHQW JRRG JRYHUQDQFH ODZ DQG
RUGHUKXPDQULJKWVDQGOREE\LQJRUDGYRFDWLQJRQVXFK
LVVXHV
D FRRSHUDWLYH VRFLHW\ IRUPHG DQG UHJLVWHUHG XQGHU WKH
&RRSHUDWLYH 6RFLHWLHV $FW &DS  DQ DJULFXOWXUDO
DVVRFLDWLRQ IRUPHG DQG UHJLVWHUHG XQGHU DQ\ ZULWWHQ ODZ
RWKHUWKDQWKH1*2VODZDVRFLHW\IRUPHGDQGUHJLVWHUHG
XQGHUWKH6RFLHWLHV$FW&DSDSROLWLFDOSDUW\IRUPHG
DQG UHJLVWHUHG XQGHU WKH 3ROLWLFDO 3DUWLHV $FW &DS 
D FRPPXQLW\ PLFUR¿QDQFH JURXS 9,&2%$  UHJLVWHUHG
XQGHUWKH0LFUR¿QDQFH$FW&DSDVSRUWVDVVRFLDWLRQ
IRUPHG DQG UHJLVWHUHG XQGHU WKH 1DWLRQDO 6SRUWV &RXQFLO
RI7DQ]DQLD$FW&DSDQGDQ\RUJDQL]DWLRQZKLFKWKH
0LQLVWHU PD\ E\ RUGHU SXEOLVKHG LQ WKH *D]HWWH GHFODUH
QRWWREHDQ1*2IRUWKHSXUSRVHRIWKH1*2VODZ

Information Box # 2.1: Groups which are excluded

from being NGOs

8QGHU WKH FXUUHQW OHJDO IUDPHZRUN WKH IROORZLQJ JURXSV

DUH H[FOXGHG IURP EHLQJ 1*2V D FRPSDQ\ IRUPHG DQG
UHJLVWHUHG XQGHU WKH &RPSDQLHV $FW &DS  D WUXVW
IRUPHG DQG UHJLVWHUHG XQGHU WKH 7UXVWHHV¶ ,QFRUSRUDWLRQ
$FW &DS  D WUDGH XQLRQ IRUPHG DQG UHJLVWHUHG
XQGHU WKH (PSOR\PHQW DQG /DERXU 5HODWLRQV $FW RI
 D UHOLJLRXV RU IDLWK SURSDJDWLQJ RUJDQL]DWLRQ
6
$PHQGHGE\WKH:ULWWHQ/DZV 0LVFHOODQHRXV$PHQGPHQWV $FWRI
7KLVODZDPHQGVYDULRXVSURYLVLRQVRIWKH1*2V$FWRI DOVRWHUPHG
DV1*2V$FW&DSRIWKH/DZVRI7DQ]DQLD 

5
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

$VVDLGHDUOLHURQWKHOHJDOIUDPHZRUNRQ1*2VLQ7DQ]DQLD LL  )
 RU DQ LQWHUQDWLRQDO 1*2 VFDQQHG FHUWL¿FDWH RI
0DLQODQGLVJRYHUQHGE\WKH1*2V$FWRIDVLWZDV UHJLVWUDWLRQ IURP FRXQWU\ RI RULJLQ WKH FRQVWLWXWLRQ
DPHQGHGLQDQGSOXVUHJXODWLRQVLQFOXGLQJ RUDUWLFOHVRILQFRUSRUDWLRQIURPWKHFRXQWU\RIRULJLQ
WKH1*2V $PHQGPHQWV 5HJXODWLRQVRI *1
 DQGWKH1*2V $PHQGPHQWV 5HJXODWLRQVRI PHPEHUV UHVROXWLRQ IURP WKH FRXQWU\ RI RULJLQ
*1    7KH FRPSOLDQFH UHTXLUHPHQWV DUH RQ UHFRPPHQGDWLRQ  OHWWHU IURP $VVLVWDQW 5HJLVWUDU RI
UHJLVWUDWLRQRIWKH1*2VDQGUHSRUWLQJWKHLQWHUYHQWLRQV DGLVWULFWRUUHJLRQZKHUHWKHRI¿FHLVORFDWHGKHUHLQ
FRQGXFWHGE\1*2V 7DQ]DQLDDQGPLQXWHVRIDOOPHPEHUV LQ7DQ]DQLD 
F  3URFHHG WR RQOLQH DSSOLFDWLRQ XVLQJ \RXU FRPSXWHU
2.2 REGISTRATION REQUIREMENTS AND
PROCEDURES FRQQHFWHGWRLQWHUQHW JRVWHSE\VWHSDVIROORZV 
 L  2SHQZZZQLVJRW]
$SSOLFDWLRQVWRWKH5HJLVWHURI1*2VXQGHUWKH1*2V$FW  LL  &OLFNµ&UHDWH$FFRXQW¶
&DSFDQEHGRQHWKURXJKRQOLQHUHJLVWUDWLRQV\VWHP  LLL  &OLFNµ1DWLRQDO,GHQWLW\¶
DVIROORZV
 LY  ( QWHUDQGYHULI\µ1DWLRQDO,GHQWLW\¶
D  $OO DSSOLFDQWVIRXQGHUV VKRXOG KDYH WKH QDWLRQDO
 Y  (  QWHU2UJDQL]DWLRQ¶VHPDLO QRWSHUVRQDOHPDLO 
LGHQWL¿FDWLRQFDUGQXPEHUFRPPRQO\NQRZQDVµ1,'$
ZKLFK ZLOO EH XVHG DV \RXU ORJLQ XVHUQDPH
QXPEHU¶ IRU7DQ]DQLDQV DQGWUDYHOOLQJ3DVVSRUW IRU
SKRQH QXPEHU SDVVZRUG PXVW EH DW OHDVW 
QRQ7DQ]DQLDFLWL]HQV 
FKDUDFWHUV ZLWK FRPELQDWLRQ RI XSSHU ORZHU
E  6FDQQHGKDUGFRSLHVRIWKHIROORZLQJGRFXPHQWV
FDVH QXPEHU DQG VSHFLDO FKDUDFWHUV HJ
 L  )RU  ORFDO 1*2V D VFDQQHG UHFRPPHQGDWLRQ
3I# DQGFRQ¿UP\RXUSDVVZRUG
OHWWHUIURPWKH$VVLVWDQW5HJLVWUDURIDGLVWULFWRU
 YL  & OLFNµ5HJLVWHU¶
UHJLRQ ZKHUH WKH RI¿FH LV ORFDWHG DQG PLQXWHV
 YLL  /
 RJLQWR\RXUHPDLOWRYHULI\\RXUDFFRXQW
RIWKHPHPEHUV¶UHVROXWLRQ
G  )LOOLQDOOUHTXLUHGLQIRUPDWLRQIRU\RXWRVXEPLW\RXU
DSSOLFDWLRQ
7
7KURXJK 7KH :ULWWHQ /DZV 0LVFHOODQHRXV $PHQGPHQWV  $FW RI 
$FW1RRI 
8
7KURXJK 7KH :ULWWHQ /DZV 0LVFHOODQHRXV $PHQGPHQWV  $FW RI 
$FW1RRI 

6
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
H  &DOO &&66 +HOS 'HVN WKURXJK )&6¶ RU 3)¶ SKRQH
QXPEHUV LI WKHUH LV D QHHG IRU IXUWKHU DVVLVWDQFH
$OWHUQDWLYHO\ VHHN  DGYLFH GLUHFWO\ IURP WKH 2I¿FH
RIWKH5HJLVWUDURI1*2VWKURXJKSKRQHQXPEHUVDV
DSSHDURQWKHJRYHUQPHQWZHEVLWHV
I  0DNHIROORZXSIRUWKH&HUWL¿FDWHRI5HJLVWUDWLRQDIWHU
H[SLU\RIWKHSHULRGWKDWZDVSUHYLRXVO\LQGLFDWHGWR
ZDLWIRULW
J  $IWHU UHJLVWUDWLRQ XQGHU WKH 1*2V $FW KDV EHHQ
FRPSOHWHGWKHQVWDUWIXUWKHUFRPSOLDQFHSURFHGXUHV
XQGHU75$:&)26+$DQGRWKHUDXWKRULWLHV
Information Box # 2.2: Procedures for Requesting
Control Number
7KH IROORZLQJ DUH SURFHGXUHV IRU UHTXHVWLQJ FRQWURO
QXPEHU V LI\RXQHHGWRGRVRZLWKRXWSK\VLFDORUWHOHSKRQH
FRQWDFWVZLWKWKHRI¿FHRIWKH5HJLVWUDURI1*2V
• 9LVLWZZZMDPLLJRW]RUQLVMDPLLJRW]
• &
 OLFN µ1*2 0,6¶ 2U HQWHU \RXU XVHUQDPH DQG
SDVVZRUG
• 5HTXHVWFRQWUROQXPEHU
• :DLWIRUHPDLOUHVSRQVH
• 3URFHHGZLWKRWKHUVWHSVDVGLUHFWHGDERYH
7
2.3 REPORTING REQUIREMENTS AND STANDARDS
&ODUL¿FDWLRQV
7KHUHDUHWZRVHWVRIUHSRUWVQHHGHGWREHVXEPLWWHGE\
HYHU\1*2WRWKH5HJLVWUDUWKURXJKWKH1*2V0DQDJHPHQW
,QIRUPDWLRQ 6\VWHP 7KRVH DUH TXDUWHUO\ DQG DQQXDO
UHSRUWV7KHTXDUWHUO\UHSRUWVVKRXOGEHVXEPLWWHGDIWHU
HYHU\ WKUHH PRQWKV LQ D \HDU 0DUFK -XQH 6HSWHPEHU
DQG 'HFHPEHU  ZKLOH WKH DQQXDO DQG ¿QDQFLDO DXGLWHG
UHSRUWVDUHVXSSRVHGWREHVXEPLWWHGRQFHSHUDQQXPDV
H[SODLQHGEHORZ,WLVDOVRLPSRUWDQWWRREVHUYHUHSRUWLQJ
VWDQGDUGV RU SUHVFULEHG IRUPDWV DV LW LV LQGLFDWHG KHUH
LQXQGHU
2.3.2 Submission of Quarterly Reports
7KHVH DUH DFWLYLW\ RU SURJUHVV UHSRUWV VXEPLWWHG RQ
TXDUWHUO\ EDVLV WR WKH 5HJLVWUDU WKURXJK 1*2V 0,6
%DVLFDOO\
D  7KH1*2VDUHVXSSRVHGWRUHSRUWWKHLURSHUDWLRQVLQ
DSDUWLFXODUTXDUWHU
E  5 HSRUWLQJVKRXOGEHLQSUHVFULEHGIRUPDWDVSHFL¿HG
1*2$)RUP 1R  RU  RI *1  RU DVN
&&66+HOS'HVNWRVHQGWR\RX
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

2.3.3 Submission of Annual Reports 2.4 SUBMISSION OF NGOs FUNDING CONTRACTS

7KHVHDUHDFWLYLW\DQG¿QDQFLDODXGLWHGUHSRUWVZKLFKDUH
VXSSRVHG WR EH VXEPLWWHG DW WKH HQG RI HDFK ¿QDQFLDO
\HDU IURP VW 'HFHPEHU ZLWK WKH GHDGOLQH EHLQJ LQ WKH
VHFRQG ZHHN RI $SULO RI WKH IROORZLQJ \HDU 7KH µVHFRQG
ZHHNRI$SULO¶PHDQVQRWODWHUWKDQWK$SULO
7KHUHTXLUHPHQWVIRUFRPSOLDQFHDUH
D  5HTXHVW D &RQWURO 1XPEHU¶ IRU SD\PHQW RI $QQXDO
IHHV YDOXHV  IRU ORFDO 1*2V DQG 86' 
IRU ,QWHUQDWLRQDO 1*2V LQ FDVH WKH 1*2 KDYH QR
XVHUQDPHDQGSDVVZRUG
E  6XEPLVVLRQRI$QQXDOUHSRUWVKRXOGEHGRQHYLDQLV
MDPLLJRW] DQG DWWDFKHG $XGLWHG ¿QDQFLDO UHSRUW
DQG 0HPEHUV 5HVROXWLRQ DSSURYLQJ WKH UHSRUW RI D
SDUWLFXODU\HDU
Information Box # 2.3: Penalties associated with
non-submission of the report.
1RQHRUGHOD\HGVXEPLVVLRQRIWKHUHSRUWVLVUHJDUGHGDV
DQRIIHQFH7KHUHIRUH1*2VVKRXOGDOZD\VHQVXUHWKDWDOO
UHSRUWVDUHVXEPLWWHGRQWLPH
7KH FKHFNOLVW DWWDFKHG KHUHZLWK FRXOG EH RI KHOS 0 (
WRRO )DLOXUHWRVXEPLWDQQXDODFWLYLW\DQG¿QDQFLDOUHSRUWV
RQWLPHO\PDQQHULVSHQDOL]HGDVIROORZV
• /RFDO1*2V7=6
• ,QWHUQDWLRQDO1*2V±86'
,IWKH1*2GLGQRWLPSOHPHQWDQDFWLYLW\RUGLGQRWUHFHLYH
DQ\IXQGWREHDXGLWHGLWFDQQRWLI\WKH5HJLVWUDURI1*2V
WKURXJKDOHWWHUH[SODLQLQJWKHVLWXDWLRQ
OR AGREEMENTS
)XQGLQJ FRQWUDFWV RU DJUHHPHQWV DUH WKRVH RQHV VLJQHG
EHWZHHQ 1*2V DQG WKHLU IXQGLQJ SDUWQHUV 7KRVH  DUH
VXSSRVHGWREHVXEPLWWHGWRWKH5HJLVWUDURI1*2VRQFH
VXFKFRQWUDFWVRUDJUHHPHQWVDUHHQWHUHG7KHVXEPLVVLRQ
LV VXSSRVHG WR EH GRQH  GD\V DIWHU VLJQLQJ WKH VDLG
DJUHHPHQW
7KHIXQGLQJFRQWUDFWVRUDJUHHPHQWVWKDWDUHUHTXLUHGWR
EHVXEPLWWHGWRWKH5HJLVWUDUDUHWKRVHZLWKDFRQWUDFWXDO
YDOXH H[FHHGLQJ 7DQ]DQLDQ 6KLOOLQJV 7ZHQW\ 0LOOLRQ 7=6
 
7KH5HTXLUHPHQWVDQG3URFHGXUHVIRUVXEPLWWLQJIXQGLQJ
FRQWUDFWVRUDJUHHPHQWVDUH
D  /RJLQWR\RXUDFFRXQWYLDQLVMDPLLJRW]DWWDFKWKH
FRQWUDFWVWKHUHWRDQG¿OOLQEXLOW1*2$)RUP1R
16.
E  6 XFK FRQWUDFWV RU DJUHHPHQW GRFXPHQWV KDYH
WR EH VXEPLWWHG WR WKH WZR DXWKRULWLHV ZKLFK WKH
0LQLVWU\RI)LQDQFHDQG3ODQQLQJDQG1*2V5HJLVWUDU
2I¿FH QRW ODWHU WKDQ WHQ   GD\V IURP WKH GDWH
RI HQWHULQJ WKH VDLG FRQWUDFW RU DJUHHPHQW IRU
DSSURYDO7KHVXEPLVVLRQFDQEHGRQHSK\VLFDOO\RU
WKURXJK UHJLVWHUHG PDLO 7KH &&66 GHVN RI¿FH FDQ
RIIHUVXSSRUWRQWKLV

8
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
Information Box # 2.4: NGO must notify the Registrar
in case of absence of some documents
1RWH 1*2 FDQ XVH D FRYHU OHWWHU LQ VXEPLVVLRQ RI WKH
GRFXPHQWV OLVWHG DERYH ,Q FDVH RI DEVHQFH RI DQ\ RI
WKRVHGRFXPHQWVZKLOHWKHSURMHFWLVEHLQJLPSOHPHQWHG
WKH 5HJLVWUDU RI 1*2V PXVW EH QRWL¿HG HJ WKH RULJLQDO
FRQWUDFWLVUHWDLQHGDWWKH1*2¶VKRPHRI¿FHLQDQRYHUVHDV
FRXQWU\7KHQLWZLOOEHIRUWKH5HJLVWUDUWRGHFLGHRQWKH
PDWWHULQOLHXRIWKHGRFXPHQWVPLVVLQJ
2.5 CHANGES OF PARTICULARS AND OTHER
COMPLIANCE REQUIREMENTS
&ODUL¿FDWLRQV
%DVLFDOO\ DOO 1*2V¶ RSHUDWLRQV DQG GHHGV OHJDO RU
RSHUDWLRQDO GRFXPHQWV  DUH VXEMHFW WR FRPSOLDQFH
UHTXLUHPHQWV7KRVHLQFOXGHFKDQJHRIVRPHSDUWLFXODUV
RI WKHLU UHJLVWUDWLRQV RU RSHUDWLRQV 7KH NH\  FKDQJHV
WR SDUWLFXODUV LQFOXGH FKDQJHV RI QDPHV VFRSH DUHD RI
RSHUDWLRQQDPHVRIRI¿FHEHDUHUVDQGDPHQGPHQWRIWKH
1*2V¶FRQVWLWXWLRQV$OOFKDQJHVRISDUWLFXODUVPXVWEH
PDGHYLDQLVMDPLLJRW]
2.5.2 Changes of Operating Areas and NGO’s
Name
$VIRUFKDQJHRIRSHUDWLQJDUHDVDQGWKHQDPHRI1*2
WKHUHTXLUHPHQWVDQGSURFHGXUHVDUH
9
D   UHSDUH DQG DWWDFK PLQXWHV RI 1*2¶ PHPEHUV
3
DSSURYLQJFKDQJHVWRRSHUDWLQJDUHDVRUWKHQDPH
RI WKH 1*2V 7KH PLQXWHV KDYH WR EH GDWHG DQG
VLJQHG
E  )
 LOOLQLQEXLOW1*2$)RUP1RLQWKH1*2DFFRXQW
F  5
 HTXHVWFRQWUROQXPEHUIRUQHZFHUWL¿FDWHSD\PHQWV
DVSHUSURFHGXUHVLQGLFDWHGLQWKHDFFRXQW
G  6
 XEPLW RULJLQDO UHJLVWUDWLRQ FHUWL¿FDWH DQG WKH
FRQVWLWXWLRQWRWKH5HJLVWUDURI1*2VXSRQFROOHFWLRQ
RIQHZFHUWL¿FDWH
&KDQJHVRI2I¿FH%HDUHUVRU0HPEHUV
&KDQJHVRI2I¿FH%HDUHUVRU0HPEHUVRIWKH1*2VDOVR
KDV WR EH FRPPXQLFDWHG WR WKH 5HJLVWUDU RI 1*2V 7KH
UHTXLUHPHQWVDQGSURFHGXUHVDUH
D  3UHSDUH DQG DWWDFK PLQXWHV RI 1*2¶ PHPEHUV
DSSURYLQJFKDQJHVRI2I¿FH%HDUHUVRU0HPEHUVRI
WKH1*2V7KHPLQXWHVKDYHWREHGDWHGDQGVLJQHG
E  )  LOOLQ1*2$)RUP1RLQWKH1*2DFFRXQW
F  )  LOO LQ &9V LQ 1*2V 0,6 RI WKH QHZ 2I¿FH %HDUHUV
7KLVLVQRWDUHTXLUHPHQWZKHQLWFRPHVWRFKDQJHV
RI1*2¶V0HPEHUV
2.5.4 Amendment (Changes) of NGOs Constitution
$ FKDQJH RI DQ\ SDUW RI WKH &RQVWLWXWLRQ RI DQ 1*2V LV
DOORZHGDQGLWFDQEHPDGHDWDQ\WLPHDIWHUUHJLVWUDWLRQ
RUHYHQDIWHULQLWLDODPHQGPHQWV7KHUHTXLUHPHQWVDQG
SURFHGXUHVDUH
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

D   HFXUH DQG VXEPLW PLQXWHV RI 1*2¶V PHPEHUV

6 F  3
 XEOLVK ELDQQXDOO\ WZR WLPHV D \HDU  WKH IXQGV
DSSURYLQJFKDQJHVRISURYLVLRQVRIWKHFRQVWLWXWLRQ UHFHLYHGDQGWKHLUH[SHQGLWXUHLQZLGHO\FLUFXODWHG
7KHPLQXWHVKDYHWREHGDWHGDQGVLJQHG QHZVSDSHUVDQGRWKHUPHGLDFKDQQHOV
E  6XEPLWWKHRULJLQDOVWDPSHGFRQVWLWXWLRQ G  6
 HFXULQJ SHUPLWV IURP WKH 0LQLVWU\ UHVSRQVLEOH
IRU  UHJLRQDO DGPLQLVWUDWLRQ DQG ORFDO JRYHUQPHQW
2.6 OTHER STATUTORY AND ADMINISTRATIVE µ7$0,6(0,¶ DQ\WLPHWKH1*2VSODQVWRLPSOHPHQW
COMPLIANCE OBLIGATIONS DQDFWLYLW\RUSURMHFWLQDSDUWLFXODUGLVWULFW

7KHUH DUH RWKHU REOLJDWLRQV GLUHFWHG XQGHU WKH

JRYHUQPHQW¶V 0ZRQJR]R ZD 8UDWLEX ZD 0DVKLULND
<DVL\R \D .LVHULNDOL 7DQ]DQLD %DUD RI $SULO  DQG
DGPLQLVWUDWLYHFLUFXODUVRURUGHUV7KRVHDUH
D  6KDUHDQQXDOUHSRUWVZLWKWKH2I¿FHRIWKH&RPPXQLW\
'HYHORSPHQW 2I¿FHU RI WKH GLVWULFW RU PXQLFLSDO
FRXQFLOVZKHUHWKH1*2LVORFDWHG DGPLQLVWUDWLYH
UHTXLUHPHQW 
E  'LVFORVH  IXQG UDLVLQJ DFWLYLWLHV ZLWKLQ  GD\V $
GLVFORVXUHVKRXOGEHWRWKHJHQHUDOSXEOLF5HJLVWUDU
RI1*2VWKH&RXQFLORI1*2V 1$&21*2 DQGWKH
%RDUGRI1*2V7KHGLVFORVXUHVKRXOGEHLQWKHIRUP
RIDQRWLFHLQGLFDWLQJ
 L  6RXUFHVRIIXQGVRUUHVRXUFHVREWDLQHG
 LL  ([SHQGLWXUHRIIXQGVRUUHVRXUFHVREWDLQHG
 LLL  3XUSRVHRIIXQGVRUUHVRXUFHVREWDLQHG
 LY  $FWLYLWLHV WR EH FDUULHG RXW IURP IXQGV RU
UHVRXUFHVREWDLQHG

9
/LWHUDOO\WUDQVODWHGWKHµ*XLGHOLQHIRU&RRUGLQDWLRQRI1*2VRSHUDWLQJLQ
0DLQODQG7DQ]DQLDRI$SULO¶

10
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
PART THREE:
REQUIREMENTS UNDER THE SOCIETIES’ LAW AND REGULATIONS
3.1 INTRODUCTION
7KHµ6RFLHW\¶LVGH¿QHGXQGHUWKH6RFLHWLHV$FW&DS
DVDPHQGHGLQ10 WRPHDQDQRQSDUWLVDQDQGQRQ
SROLWLFDODVVRFLDWLRQRIWHQ  RUPRUHSHUVRQVHVWDEOLVKHG
IRU SURIHVVLRQDO VRFLDO FXOWXUDO UHOLJLRQ RU HFRQRPLF
EHQH¿WVRUZHOIDUHRILWVPHPEHUVIRUPHGDQGUHJLVWHUHG
DV VXFK XQGHU WKLV ODZ 1RWH WKDW XQOLNH 1*2V WKH
µVRFLHWLHV¶DUHQRWVXSSRVHGWRGRDGYRFDF\LQWHUYHQWLRQV
7KHµVRFLHWLHV¶DUHJHQHUDOO\IRUVDIHJXDUGLQJWKHLQWHUHVWV
RI PHPEHUV RQ D SDUWLFXODU LVVXH RU SURIHVVLRQ ZKLFK
FRXOGEHVSRUWVDFFRXQWDQF\UHOLJLRXVDIIDLUVHWF
10
$PHQGHGE\WKH:ULWWHQ/DZV 0LVFHOODQHRXV$PHQGPHQWV $FWRI
11
Information Box # 3.1: Groups which are excluded
from being ‘Societies’ under the Societies Act, Cap.
337
8QGHU WKH FXUUHQW OHJDO IUDPHZRUN WKH IROORZLQJ JURXSV
DUH H[FOXGHG IURP EHLQJ µVRFLHWLHV¶ LQ WKH FRQWH[W RI WKH
6RFLHWLHV$FW&DS QDPHO\DFRPSDQ\IRUPHGDQG
UHJLVWHUHG XQGHU WKH &RPSDQLHV $FW &DS  D WUXVW
IRUPHG DQG UHJLVWHUHG XQGHU WKH 7UXVWHHV¶ ,QFRUSRUDWLRQ
$FW&DSDWUDGHXQLRQIRUPHGDQGUHJLVWHUHGXQGHU
WKH (PSOR\PHQW DQG /DERXU 5HODWLRQV $FW RI  D
FRRSHUDWLYH VRFLHW\ IRUPHG DQG UHJLVWHUHG XQGHU WKH
&RRSHUDWLYH 6RFLHWLHV $FW &DS  DQ DJULFXOWXUDO
DVVRFLDWLRQ IRUPHG DQG UHJLVWHUHG XQGHU DQ\ ZULWWHQ ODZ
RWKHU WKDQ WKH 1*2V ODZ D 1*2 IRUPHG DQG UHJLVWHUHG
XQGHU WKH 1*2V $FW RI  DV DPHQGHG LQ   D
SROLWLFDO SDUW\ IRUPHG DQG UHJLVWHUHG XQGHU WKH 3ROLWLFDO
3DUWLHV $FW &DS  D FRPPXQLW\ PLFUR¿QDQFH JURXS
9,&2%$  UHJLVWHUHG XQGHU WKH 0LFUR¿QDQFH $FW &DS
DVSRUWVDVVRFLDWLRQIRUPHGDQGUHJLVWHUHGXQGHUWKH
1DWLRQDO6SRUWV&RXQFLORI7DQ]DQLD$FW&DSDQGDQ\
RUJDQL]DWLRQZKLFKWKH0LQLVWHUPD\E\RUGHUSXEOLVKHGLQ
WKH*D]HWWHGHFODUHQRWWREHDQ1*2IRUWKHSXUSRVHRI
WKH1*2VODZ
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
7KH OHJDO IUDPHZRUN RQ VRFLHWLHV DQG IDLWKEDVHG E 
RUJDQL]DWLRQV )%2V  LQ 7DQ]DQLD LV JRYHUQHG E\ WKH
6RFLHWLHV$FW&DSDVLWZDVDPHQGHGLQSOXV
UHJXODWLRQVLQFOXGLQJWKH6RFLHWLHV$FW $SSOLFDWLRQ 2UGHU
RIDQGWKH6RFLHWLHV5XOHVRI *1 
7KH FRPSOLDQFH UHTXLUHPHQWV DUH RQ UHJLVWUDWLRQ RI WKH F 
6RFLHWLHVDQG)%2VDVZHOODVUHSRUWLQJWKHLQWHUYHQWLRQV
FRQGXFWHGE\WKHWZRFDWHJRULHVRIRUJDQL]DWLRQV  8VHSUHVFULEHGIRUPDW
 'RZQORDG YLDKWWSVZZZPRKDJRW]VLWHVGHIDXOW
3.2 REGISTRATION REQUIREMENTS AND
PROCEDURES
G 
&ODUL¿FDWLRQV
H 
7KHUHJLVWUDWLRQSURFHVVRIWKH6RFLHWLHVDQG)%2VXQGHU
WKH6RFLHWLHV$FW&DSDVDPHQGHGLQDQGLWV
I 
UHJXODWLRQV LV DW WKH PRPHQW PDLQO\ WKURXJK PDQXDO
VXEPLVVLRQRIDSSOLFDWLRQIRUPVDQGUHTXLUHGGRFXPHQWV
+RZHYHUWKHRI¿FHRIWKH5HJLVWUDURI6RFLHWLHVLVLQWKH J 
SURFHVV RI GLJLWDOL]LQJ WKH SURFHGXUH DV LW LV D FDVH IRU
1*2V 7KH XVHUV RI WKLV 0DQXDO DUH XUJHG WR IROORZ XS K 
ZLWK WKH RI¿FH RI 5HJLVWUDU RI 6RFLHWLHV RQ DQ\ XSGDWH
UHJDUGLQJUHJLVWUDWLRQSURFHGXUHV
L 
3.2.2 Requirements and Procedures for Normal
(Manual) Applications
D   HFLGH RQ WKH QDPH DQG REMHFWLYHV RI WKH 6RFLHW\
'
RU )%2 WR EH UHJLVWHUHG LQ OLQH ZLWK WKH FXUUHQW
GH¿QLWLRQDQGPHDQLQJRIµ6RFLHWLHV¶ VHHVXEVHFWLRQ
DERYH 
12
 H FDUHIXO LQ WKH VHOHFWLRQ RI WKH 6RFLHW\ RU )%2¶V
%
QDPHV)RULQVWDQFHWKHQDPHVVKRXOGQRW L PLVOHDG
HJ UHVHPEOLQJ ZLWK DOUHDG\ UHJLVWHUHG 6RFLHW\ RU
)%2 DQG LL  LQFOXGH WKH ZRUGV µWUXVW¶ µOLPLWHG¶ DQG
µFRRSHUDWLYH¶
3UHSDUHWKUHH  FRSLHVRI&RQVWLWXWLRQDQG5HJXODWLRQV
RIWKH6RFLHW\WREHUHJLVWHUHG
¿OHV0821*2=2:$.$7,%$SGIRUDVN&&66
+HOS'HVNWRVHQGLWWR\RX
2EWDLQ FXUULFXOXP YLWDH &9V  RI WKUHH   RI¿FH
EHDUHUV
2EWDLQ WZR   SDVVSRUW VL]HV IRU HDFK RI WKH  RI¿FH
EHDUHUV
0
 LQXWHV RI WKH PHHWLQJ DSSURYLQJ &RQVWLWXWLRQ RI
6RFLHW\7KHPLQXWHVKDYHWREHGDWHGDQGGXOO\VLJQHG
/LVWRIIRXQGHUPHPEHUVDQGWKHLUVLJQDWXUHV QRWOHVV
WKDQPHPEHUV 
$ SSOLFDWLRQ OHWWHU IURP WKH $SSOLFDQWV QR VSHFL¿F
IRUPDWRQWKLV 
)LOO)RUP6$DQG6$ ERWKLQGXSOLFDWH 'RZQORDG
YLDZZZPRKDJRW]RUVHHDWWDFKPHQWVRUDVN&&66
+HOS'HVNWRVHQGWR\RX
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
M   EWDLQUHFRPPHQGDWLRQOHWWHUVDVIROORZV
2 Q 
 L  )RU 6RFLHWLHV 5HFRPPHQGDWLRQ OHWWHU IURP
5HJLRQDO&RPPLVVLRQHU'LVWULFW&RPPLVVLRQHUDQG
WKH SDUHQW 0LQLVWU\ ,QVWLWXWLRQ IRU 3URIHVVLRQDO
$VVRFLDWLRQV
 LL  ) RU )%2V 5HFRPPHQGDWLRQ OHWWHU IURP WKH
5HJLRQDO&RPPLVVLRQHURU'LVWULFW&RPPLVVLRQHU
DQGDOVRUHFRPPHQGDWLRQOHWWHUIURPWKHUHOHYDQW
JRYHUQLQJVXSUHPHRUJDQVRIWKH)%2VVXFKWKH
7DQ]DQLD(SLVFRSDO&RQIHUHQFH 7(& WKH0XVOLP
&RXQFLO RI 7DQ]DQLD %$.:$7$  WKH (YDQJHOLFDO
/XWKHUDQ&KXUFKLQ7DQ]DQLD (/&7 HWF
N  3 D\PHQWRIDSSOLFDWLRQIHHVSHUVWDWXVDVIROORZV
 L  $SSOLFDWLRQ IHH RI 7=6  ERWK ORFDO DQG
IRUHLJQVRFLHWLHV 
 LL  5HJLVWUDWLRQ IHHV RI 7=6  IRU ORFDO
VRFLHWLHVDQGRI86'IRUIRUHLJQVRFLHWLHV
 LLL  $QQXDO IHHV RI 7=6  IRU QRQUHOLJLRXV
VRFLHWLHV 7=6  IRU UHOLJLRXV VRFLHWLHV
DQG86'IRUIRUHLJQVRFLHWLHV
O  3D\PHQWRIUHJLVWUDWLRQIHHVSHUVWDWXVDVIROORZV
 L  /RFDO 6RFLHW\ RU )%2 7=6  DSSOLFDQW
KDVWRFRQ¿UPWKLVEHIRUHSD\LQJ 
 LL  )RUHLJQ6RFLHW\RU)%286' DSSOLFDQWKDV
WRFRQ¿UPWKLVEHIRUHSD\LQJ 
 LLL  $VN IRU WKH DFFRXQW QXPEHU RU RWKHU EDQN
GHWDLOVIURPWKH2I¿FHRI5HJLVWUDURI6RFLHWLHV
P  & URVVFKHFNLIDOOUHTXLUHPHQWVKDYHEHHQIXO¿OOHG
13
6
 XEPLW ¿OOHG LQ DSSOLFDWLRQ IRUP DQG DOO RWKHU
UHTXLUHPHQWV OLVWHG DERYH LQFOXGLQJ FRSLHV RI
SD\PHQWVPDGHWRWKH2I¿FHRI5HJLVWUDURI6RFLHWLHV
LQ'RGRPD
R  &
 DOO&&66+HOS'HVNWKURXJK)&6RU3)LIWKHUHLVD
QHHG IRU IXUWKHU DVVLVWDQFH $OWHUQDWLYHO\ VHHN DQ
DGYLFH GLUHFWO\ IURP WKH 2I¿FH RI WKH 5HJLVWUDU RI
6RFLHWLHVWKURXJKDSKRQHQXPEHU V DSSHDULQJRQ
JRYHUQPHQW¶VZHEVLWHV
S  0
 DNH IROORZXS IRU WKH &HUWL¿FDWH RI 5HJLVWUDWLRQ
DIWHUH[SLU\RIDSHULRGWKDWZDVSUHYLRXVO\LQGLFDWHG
WRZDLWIRULWW
T  $
 IWHUUHJLVWUDWLRQXQGHU6RFLHWLHV$FW&DSKDV
EHHQ FRPSOHWHG WKHQ VWDUW IXUWKHU  FRPSOLDQFH
SURFHGXUHVXQGHU75$DQGRWKHUDXWKRULWLHVLQFOXGLQJ
5,7$ LQ RUGHU WR UHJLVWHU WKH %RDUG RI 7UXVWHHV DV
SHUSURFHGXUHVLQGLFDWHGLQ3DUW,9RIWKLV0DQXDO 
3.3 REPORTING REQUIREMENTS AND STANDARDS
&ODUL¿FDWLRQV
7KHUH DUH WKUHH VHWV RI UHSRUWV QHHGHG WR EH VXEPLWWHG
E\HYHU\6RFLHW\RU)%2WRWKH 2I¿FHRIWKH 5HJLVWUDURI
6RFLHWLHV LQ 'RGRPD 7KRVH DUH DQQXDO DFWLYLW\ UHSRUWV
¿QDQFLDOVWDWHPHQWVDQG¿QDQFLDODXGLWHGUHSRUWV
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
7KH UHSRUWLQJ VWDQGDUGV KDYH QRW EHHQ LQGLFDWHG LQ WKH
UHOHYDQW ODZ DQG UHJXODWLRQV %XW LW LV JHQHUDOO\ WR UHSRUW
RQ ZKDW WKH RUJDQL]DWLRQ KDV GRQH WKURXJKRXW WKH \HDU
7KH DXGLWHG UHSRUWV VKRXOG EH WKH RQHV SUHSDUHG E\ WKH
TXDOL¿HGDXGLWRUV
3.3.2 Submission of Annual Activity and Financial
Statement Reports
7KHVH DUH DFWLYLW\ DQG ¿QDQFLDO VWDWHPHQW UHSRUWV WR EH
VXEPLWWHGDQQXDOO\WRWKH5HJLVWUDURIVRFLHWLHVLQ'RGRPD
7KHUHTXLUHPHQWVDUH
D  $FWLYLW\ UHSRUW ± GHWDLOLQJ ZKDW WKH RUJDQL]DWLRQ KDV
GRQHGXULQJWKH\HDUDVSHULWVDFWLYLW\RUDFWLRQSODQ
QRSUHVFULEHGIRUPDW 
E  )LQDQFLDOVWDWHPHQWV QRSUHVFULEHGIRUPDW 
7KHWZRUHSRUWVDUHWREHVXEPLWWHGWRJHWKHUDWWKHHQGRI
HDFK¿QDQFLDO\HDUDVVWDWHGLQRUJDQL]DWLRQ¶V&RQVWLWXWLRQ
3.3.3 Submission of Annual Activity and Financial
Audited Reports
7KHVHDUHUHSRUWVRIZKLFKWKHDFWLYLWLHVLPSOHPHQWHGKDYH
H[FHHGHG WKH YDOXH RI 7DQ]DQLD 6KLOOLQJV 7ZHQW\ 0LOOLRQ
7=6   LQ D SDUWLFXODU UHSRUWLQJ SHULRG \HDU
7KHUHTXLUHPHQWVDUH
D  $FWLYLW\ UHSRUW ± GHWDLOLQJ ZKDW WKH RUJDQL]DWLRQ KDV
GRQHGXULQJWKH\HDUDVSHULWVDFWLYLW\RUDFWLRQSODQ
QRSUHVFULEHGIRUPDW 
E  )LQDQFLDODXGLWHGUHSRUWV IRUPDWJXLGLQJSURIHVVLRQDO
DXGLWLQJ 
14
$OVR WKH WZR UHSRUWV DUH WR EH VXEPLWWHG WRJHWKHU DW
WKH HQG RI HDFK ¿QDQFLDO \HDU DV VWDWHG LQ RUJDQL]DWLRQ¶V
&RQVWLWXWLRQ
Information Box # 3.2: Consequences of failing to
submit reports to the Registrar of Societies
$ VRFLHW\ IDLOLQJ WR VXEPLW UHSRUWV FRPPLWV DQ RIIHQFH
XQGHU WKH SURYLVLRQV RI WKH 6RFLHWLHV $FW &DS  ,W LV
VWLSXODWHGXQGHUWKHODZUHJXODWLRQVWKDWIDLOXUHWRVXEPLW
DQ\RIVXFKUHSRUWV PHQWLRQHGDERYH DIWHURQH\HDULVDQ
RIIHQFHZKLFKDWWUDFWWKHIROORZLQJSHQDOWLHV
• 7=6IRUGHIDXOWHGORFDO6RFLHWLHV
• 86'IRUGHIDXOWHGLQWHUQDWLRQDO6RFLHWLHV
• 7=6IRUGHIDXOWHGORFDO)%2V
• 86'IRUGHIDXOWHGLQWHUQDWLRQDO)%2V
3.4 CHANGES OF PARTICULARS AND OTHER
COMPLIANCE REQUIREMENTS
&ODUL¿FDWLRQV
%DVLFDOO\ DOO 6RFLHWLHV DQG )%2V¶ RSHUDWLRQV DQG GHHGV
DUH VXEMHFW WR FRPSOLDQFH UHTXLUHPHQWV 7KRVH LQFOXGH
FKDQJH RI VRPH SDUWLFXODUV RI WKHLU UHJLVWUDWLRQV RU
RSHUDWLRQV .H\ DVSHFWV RQ FKDQJHV RI WKH SDUWLFXODUV
LQFOXGH FKDQJHV RI QDPHV QDPHV RI RI¿FH EHDUHUV DQG
DPHQGPHQWRIWKH&RQVWLWXWLRQV
3.4.2 Changes of Society’s/ FBO’s Name
$V IRU FKDQJH RI WKH QDPH DOO RU SDUW RI LW  WKH
UHTXLUHPHQWVDQGSURFHGXUHVDUH
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
D   HOLEHUDWHRQDWWKHRUJDQL]DWLRQDOOHYHODQGSUHSDUH
' D 
PLQXWHV RI WKH PHHWLQJ RI RUJDQL]DWLRQ¶V PHPEHUV
DSSURYLQJ WKH FKDQJHV RI WKH QDPH 1R SUHVFULEHG
IRUPDW RI WKH PLQXWHV EXW KDV WR EH VLJQHG DQG
GDWHGDVGHVFULEHGHDUOLHURQ
E  )LOOLQ)RUP6$DQG)RUP6$7KH)RUPVKDYH
WREHVLJQHGE\WZRRI¿FHEHDUHUV'RZQORDGWKHVH
)RUPV YLD ZZZPRKDJRW]  RU VHH DWWDFKPHQWV RU
DVN&&66+HOS'HVNWRVHQGWKHPWR\RX
F  6XEPLW VXUUHQGHU RULJLQDO&HUWL¿FDWHRI5HJLVWUDWLRQ
RI\RXURUJDQL]DWLRQ
G  0DNHSD\PHQWVRI7=6$VNIRUWKHDFFRXQW
QXPEHU RU RWKHU EDQN GHWDLOV IURP WKH 2I¿FH RI
5HJLVWUDURI6RFLHWLHV
H  6XEPLWWKHVHUHTXLUHPHQWVSOXVUHFHLSWVRISD\PHQWV
WRWKH5HJLVWUDURI6RFLHWLHVLQ'RGRPD
&KDQJHVRI2I¿FH%HDUHUVRU0HPEHUV
&KDQJHV RI 2I¿FH %HDUHUV RU 0HPEHUV RI WKH 6RFLHWLHV
DQG)%2VKDYHDOVRWREHFRPPXQLFDWHGWRWKH5HJLVWUDU
RI 6RFLHWLHV 7KH DSSOLFDQWV KDYH WR ¿OO )RUP 6$  DQG
VXEPLWPLQXWHVRIWKHPHHWLQJRQWKHHOHFWLRQRIWKHQHZ
2I¿FH%HDUHUV
3.4.4 Amendment (Changes) of Constitution
$FKDQJHRIDQ\SDUWRIWKH&RQVWLWXWLRQRI6RFLHW\RU)%2
LVDOORZHGDQGLWFDQEHPDGHDWDQ\WLPHDIWHUUHJLVWUDWLRQ
RU HYHQ DIWHU WKH LQLWLDO DPHQGPHQWV 7KH UHTXLUHPHQWV
DQGSURFHGXUHVDUH
15
 HFXUHDQGVXEPLWPLQXWHVRIDPHHWLQJLQGLFDWLQJ
6
WKH RUJDQL]DWLRQ¶V PHPEHUV DSSURYLQJ FKDQJHV RI
SURYLVLRQVRIWKH&RQVWLWXWLRQ7KHPLQXWHVKDYHWR
EHGDWHGDQGVLJQHG
E  3
 UHSDUHDQGVXEPLWWZR  FRSLHVRIWKHDPHQGHG
&RQVWLWXWLRQ <RX PD\ DOVR HQFORVH D FRS\ RI
SUHFHGLQJ IRUPHU &RQVWLWXWLRQ
F  )
 LOOLQ)RUP6$DQG)RUP6$'RZQORDGWKHVH
)RUPV YLD ZZZPRKDJRW]  RU VHH DWWDFKPHQWV RU
DVN&&66+HOS'HVNWRVHQGWR\RX
G  0
 DNHSD\PHQWVRI7=6$VNIRUWKHDFFRXQW
QXPEHU RU RWKHU EDQN GHWDLOV IURP WKH 2I¿FH RI
5HJLVWUDURI6RFLHWLHV
H  6
 XEPLWWKHVHUHTXLUHPHQWVSOXVUHFHLSWVRISD\PHQWV
WRWKH5HJLVWUDURI6RFLHWLHVLQ'RGRPD
3.5 OTHER STATUTORY AND ADMINISTRATIVE
COMPLIANCE OBLIGATIONS
7KHUH DUH RWKHU REOLJDWLRQV GLUHFWHG E\ WKH 5HJLVWUDU
RI 6RFLHWLHV DQG RWKHU JRYHUQPHQW RI¿FLDOV LQFOXGLQJ
WR FRPSO\ ZLWK VXEPLVVLRQ RI RWKHU SDUWLFXODUV RI WKH
RUJDQL]DWLRQV DQG SDUWLFLSDWLQJ LQ WKH PRQLWRULQJ RU
VFUHHQLQJ RI WKH RUJDQL]DWLRQV $OO WKHVH KDYH WR EH
FRPSOLHGDFFRUGLQJO\
0RUHRYHU6RFLHWLHVDQG)%2VDUHUHTXLUHGWRFRPSO\ZLWK
UHTXLUHPHQWVRIRWKHUODZVVXFKDVRQWD[DWLRQPLJUDWLRQ
FLWL]HQVKLSSURSHUW\RZQHUVKLSKHDOWKDQGVDIHW\
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
PART FOUR:
REQUIREMENTS UNDER THE TRUSTEES’ LAW AND REGULATIONS
4.1 INTRODUCTION
7KH WUXVWHH JURXS LV DOVR VXSSRVHG WR EH UHJLVWHUHG
µLQFRUSRUDWHG¶  8SRQ LQFRUSRUDWLRQ WKH VDLG JURXS LV
WHUPHGDVµ5HJLVWHUHG7UXVWHH¶7KHWHUPµWUXVW¶LVGH¿QHG
XQGHU WKH 7UXVWHHV ,QFRUSRUDWLRQ $FW &DS  DV
DPHQGHGLQ WRPHDQDOHJDOUHODWLRQVKLSFUHDWHG
E\ SHUVRQDO DFWV E\ DQ RUGHU RI WKH FRXUW RU RSHUDWLRQ
RI WKH ODZ ZKHQ VSHFL¿HG SURSHUW\ RU LQWHUHVWV DUH
SODFHGXQGHUWKHFRQWURODQGPDQDJHPHQWRIDWUXVWHHRU
WUXVWHHVIRUWKHEHQH¿WRIDQRWKHUSDUW\RUSDUWLHVFDOOHG
D EHQH¿FLDU\ RU EHQH¿FLDULHV RU IRU SXUSRVHV VSHFL¿HG
XQGHUWKHVDLGODZ
6HFWLRQ    RI WKH 7UXVWHHV ,QFRUSRUDWLRQ $FW &DS
 VSHFL¿HV WKH SXUSRVHV ,W VWDWHV LQWHU DOLD WKDW D
WUXVWHHRUWUXVWHHVDSSRLQWHGE\DERG\RUDVVRFLDWLRQRI
SHUVRQV ERXQG WRJHWKHU E\ FXVWRP UHOLJLRQ NLQVKLS RU
QDWLRQDOLW\RUHVWDEOLVKHGIRUDQ\UHOLJLRXVHGXFDWLRQDO
OLWHUDU\ VFLHQWL¿F VRFLDO RU FKDULWDEOH SXUSRVH DQG DQ\
SHUVRQ RU SHUVRQV KROGLQJ DQ\ SURSHUW\ RQ WUXVW IRU
DQ\ UHOLJLRXV HGXFDWLRQDO OLWHUDU\ VFLHQWL¿F VRFLDO RU
FKDULWDEOHSXUSRVHPD\DSSO\WRWKH5HJLVWUDU*HQHUDOIRU
LQFRUSRUDWLRQDVDERG\FRUSRUDWH1RWH7KHEHQH¿FLDULHV
RIWKHWUXVWHHPXVWEHNQRZQ
11
$PHQGHG E\ WKH :ULWWHQ /DZV 0LVFHOODQHRXV $PHQGPHQWV  $FW RI
2019.
16
Information Box # 4.1: Individual persons or groups
which are excluded from being trustee or trustees
6HFWLRQ$ D ± M RIWKHDPHQGHG7UXVWHHV,QFRUSRUDWLRQ
$FW &DS  PHQWLRQV JURXSV RU DVVRFLDWLRQV ZKLFK
DUH H[FOXGHG IURP EHLQJ µWUXVW¶ RU µWUXVWHHV¶ 7KRVH DUH
D FRPSDQ\ IRUPHG DQG UHJLVWHUHG XQGHU WKH &RPSDQLHV
$FW&DSDVRFLHW\IRUPHGDQGUHJLVWHUHGXQGHUWKH
6RFLHWLHV $FW &DS  DV DPHQGHG LQ   D WUDGH
XQLRQ IRUPHG DQG UHJLVWHUHG XQGHU WKH (PSOR\PHQW
DQG /DERXU 5HODWLRQV $FW RI  D UHOLJLRXV RU IDLWK
SURSDJDWLQJRUJDQL]DWLRQDFRRSHUDWLYHVRFLHW\IRUPHGDQG
UHJLVWHUHGXQGHUWKH&RRSHUDWLYH6RFLHWLHV$FW&DS
DQ DJULFXOWXUDO DVVRFLDWLRQ IRUPHG DQG UHJLVWHUHG XQGHU
DQ\ ZULWWHQ ODZ RWKHU WKDQ WKH 1*2V ODZ D 1*2 IRUPHG
DQGUHJLVWHUHGXQGHUWKH1*2V$FWRI DVDPHQGHG
LQ DSROLWLFDOSDUW\IRUPHGDQGUHJLVWHUHGXQGHUWKH
3ROLWLFDO 3DUWLHV $FW &DS  D FRPPXQLW\ PLFUR¿QDQFH
JURXS 9,&2%$  UHJLVWHUHG XQGHU WKH 0LFUR¿QDQFH $FW
&DSDVSRUWVDVVRFLDWLRQIRUPHGDQGUHJLVWHUHGXQGHU
WKH1DWLRQDO6SRUWV&RXQFLORI7DQ]DQLD$FW&DSDQG
DQ\WUXVWZKLFKWKH0LQLVWHUPD\E\RUGHUSXEOLVKHGLQWKH
*D]HWWH GHFODUH QRW WR EH D WUXVW IRU WKH SXUSRVH RI WKH
7UXVWHHV,QFRUSRUDWLRQ$FW&DS
1RWH WKDW WKH 5HJLVWUDU*HQHUDO ZLWKLQ WKH 5HJLVWUDWLRQ
,QVROYHQF\DQG7UXVWHHVKLS$JHQF\ 5,7$ LVWKHJRYHUQLQJ
ERG\RIUHJLVWHUHGWUXVWVRUWUXVWHHV
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

4.2 ELIGIBILITY CRITERIA

7KH 7UXVWHHV ,QFRUSRUDWLRQ $FW &DS  VWLSXODWHV

HOLJLELOLW\FULWHULDIRUDQLQGLYLGXDOSHUVRQRUDVVRFLDWLRQWR
EHUHJLVWHUHGDVDWUXVWHHRUWKHVDPHWRWDNHSDUWLQWKH
PDQDJHPHQW RU DGPLQLVWUDWLRQ RI D WUXVWHH $FFRUGLQJ
WR 6HFWLRQ    RI WKLV ODZ WKH IROORZLQJ SHUVRQV DUH
QRW TXDOL¿HG WR DSSO\ IRU LQFRUSRUDWLRQ DV D WUXVWHH RU
WUXVWHHV
D  ,IKHRUVKHLVFRQYLFWHGRIDFULPLQDORIIHQFHRUDQ\
RIIHQFHLQYROYLQJIUDXGRUGLVKRQHVW\
Information Box # 3.2: Contravening trustees’
E  ,I KH RU VKH LV DGMXGJHG EDQNUXSW XQGHU DQ\
eligibility criteria is an offence under the trustees’
ZULWWHQ ODZ HQWHUV LQWR DQ\ DJUHHPHQW RU VFKHPH law
RI FRPSRVLWLRQ ZLWK KLV RU KHU FUHGLWRUV RU WDNHV
DGYDQWDJH RI DQ\ ODZ IRU WKH EHQH¿W RI KLV RU KHU ,W LV DQ RIIHQFH WR FRQWUDYHQH WKH VDLG HOLJLELOLW\ FULWHULD
GHEWRUV $FFRUGLQJ WR 6HFWLRQ    RI WKH 7UXVWHHV ,QFRUSRUDWLRQ
$FW &DS  DQ\ SHUVRQ ZKR FRQWUDYHQHV VXFK FULWHULD
7KH OHJDO GLUHFWLYHV RQ HOLJLELOLW\ H[WHQG WR WKH FRPPLWV DQ RIIHQFH DQG VKDOO EH OLDEOH RQ FRQYLFWLRQ WR
RSHUDWLRQDOL]DWLRQ RI WKH WUXVWHH $FFRUGLQJ WR WKH LPSULVRQPHQWIRUDWHUPRIQRWOHVVWKDQWZR  \HDUVRU
WR D ¿QH RI QRW OHVV WKDQ VKLOOLQJV WZR KXQGUHG WKRXVDQG
VDPH SURYLVLRQ RI WKH ODZ D SHUVRQ ZKR KDV EHHQ
7=6 RUWRERWK
GLUHFWO\ RU LQGLUHFWO\ FRQFHUQHG ZLWK WKH PDQDJHPHQW
RU KDV RWKHUZLVH EHHQ GLUHFWO\ RU LQGLUHFWO\ VXVSHQGHG
4.3 REGISTRATION REQUIREMENTS AND
LV QRW DOORZHG WR FRQWLQXH DFWLQJ LQ DQ\ FDSDFLW\ LQ WKH
PROCEDURES
PDQDJHPHQWRUDGPLQLVWUDWLRQRIUHJLVWHUHGWUXVWHHERG\
±XQOHVVWKH5HJLVWUDU*HQHUDODSSURYHVRWKHUZLVH
,WLVDOHJDODQGDGPLQLVWUDWLYHUHTXLUHPHQWDQGSURFHGXUH
WKDW LI D SHUVRQ RU SHUVRQV ZLVKHV WR UHJLVWHU D WUXVW
RU UHJLVWHUHG WKHPVHOYHV DV WUXVWHHV WKH IROORZLQJ
SUHVFULEHGQHHGVVKRXOGEHDFFRPSOLVKHG
D  )LOOLQDSSOLFDWLRQ)RUP1R7,

17
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
E   WWDFK WKH FRSLHV RI WKH FRQVWLWXWLRQ WUXVW GHHG 
$ L 
RI WKH LQWHQGHG WUXVW RU WUXVWHH ERGLHV VHHNLQJ
UHJLVWUDWLRQ  7KH FRQVWLWXWLRQ PXVW EH LQ (QJOLVK
ODQJXDJH7KHUHLVQRSUHVFULEHGIRUPDQGFRQWHQWV
RIWKHFRQVWLWXWLRQ6HHNDQDGYLFHRIWKHODZ\HURQ
KRZEHVWWKHFRQVWLWXWLRQFDQEHSUHSDUHG
F  (QFORVH SDUWLFXODUV RI WKH WUXVWHHV QDPHO\ WKUHH M 
SDVVSRUW VL]H SKRWRV DQG WKUHH FRSLHV RI WKH
FXUULFXOXPYLWDH &9 RIWKUHHSURSRVHGWUXVWHHV
G  (QFORVHD UHFRPPHQGDWLRQ OHWWHUIURPWKH'LVWULFW
&RPPLVVLRQHU '&  RI WKH GLVWULFW LQ ZKLFK WKH N 
LQWHQGHGERG\FRUSRUDWHKDVLWVKHDGTXDUWHUV
H  ,WLVEHWWHUDOVRWRKDYHUHFRPPHQGDWLRQOHWWHUVIURP O 
WKH:DUG([HFXWLYH2I¿FHU :(2 DQG0WDD9LOODJH
([HFXWLYH2I¿FHU 09(2 RIWKHMXULVGLFWLRQZKHUH
WKH WUXVW¶V LV ORFDWHG ,Q SUDFWLFH :(2 DQG 09(2
OHWWHUVKDYHDOVREHHQUHTXLUHGVRPHWLPHV
I  5HFRPPHQGDWLRQ/HWWHUIURPWKHUHOHYDQW6HFWRULDO
*RYHUQPHQW,QVWLWXWLRQVLIDSSOLFDEOH
J  (QFORVH UHFRPPHQGDWLRQ OHWWHU RI WKH UHOHYDQW
VHFWRULDO JRYHUQPHQW LQVWLWXWLRQV LI DSSOLFDEOH LI
WKH LQWHQGHG WUXVW LV QRW DI¿OLDWHG WR IDLWKEDVHG
RUJDQL]DWLRQ )%2 ,WLVDGYLVHGWKDWWKHDSSOLFDQWV
VKRXOG VHHN FODUL¿FDWLRQV RQ WKLV UHTXLUHPHQW IURP
5,7$¶VEUDQFKFORVHWRWKHDSSOLFDQW
K  (QFORVH UHFRPPHQGDWLRQ OHWWHU IURP UHOHYDQW
VXSUHPH UHOLJLRXV LQVWLWXWLRQV LI WKH DSSOLFDQW LV D
UHOLJLRXVRUJDQL]DWLRQ
18
 QFORVHPLQXWHVRIWKHPHHWLQJ RUZULWWHQUHVROXWLRQ 
(
ZKLFK HQGRUVHG WKH FRQVWLWXWLRQ DQG QDPHV RI WKH
WUXVWHHV RI WKH LQWHQGHG RUJDQL]DWLRQ 7KHUH LV QR
SUHVFULEHG IRUPDW RI WKH PLQXWHV DQG UHVROXWLRQ
$SSOLFDQWV DUH DGYLVHG WR FRQVXOW ODZ\HUV WR KDYH
SURSHUO\ZULWWHQPLQXWHVRUUHVROXWLRQV
(
 QFORVH FHUWL¿HG FRSLHVRIRQHRIWKHVHGRFXPHQWV
QDPHO\ ELUWK FHUWL¿FDWH RU YRWHU¶V UHJLVWUDWLRQ FDUG
RUQDWLRQDOLGHQWL¿FDWLRQFDUGRUWUDYHOOLQJSDVVSRUW
RUKHDOWKLQVXUDQFHFDUG
3D\ DSSURSULDWH DSSOLFDWLRQ  IHHV ZKLFK LV 7=6

(QVXUHWKDWDQXPEHURIWUXVWHHVLQQRWEHORZWZR
 DQGGRHVQRWH[FHHGWHQ  
Information Box # 4.3: Registration of trust or
WUXVWHHLVVXEMHFWWRIXO¿OOPHQWRIDOOUHTXLUHPHQWV
7KH5HJLVWUDU*HQHUDORIWUXVWHHVZLOOQRWDFFHSWDSSOLFDWLRQ
DQG WKHUHIRUH QRW UHJLVWHU WKH VDPH LI WKH UHTXLUHPHQWV
LQGLFDWHGDERYHDUHQRWPHW7KHDSSOLFDQWVVKRXOGHQVXUH
WKDWDOOGRFXPHQWVLQGLFDWHGDERYHDUHVXEPLWWHGLQWULSOHW
WKUHH HDFK RQH RI WKHP  H[FHSW WKH UHFRPPHQGDWLRQ
OHWWHU V $/62127(WKDWXSRQDSSOLFDWLRQWKH5HJLVWUDU
*HQHUDO PD\ UHTXLUH WKH DSSOLFDQW WR IXUQLVK SURYLGH 
RDWK RU RWKHUZLVH RU RWKHU HYLGHQFH LQ YHUL¿FDWLRQ RI WKH
VWDWHPHQWV DQG SDUWLFXODUV LQ DSSOLFDWLRQ DQG DQ\ RWKHU
HYLGHQFHDVWKH5HJLVWUDU*HQHUDOPD\WKLQN¿W7KHRI¿FHUV
DW5,7$ZLOOJXLGHWKHDSSOLFDQWRQWKLVLILWZLOOEHUHTXLUHG
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

4.4 DIRECTIVES UPON REGISTRATION  KROG RU DFTXLUH WUDQVIHU FRQYH\ WKHUHLQ DVVLJQ RU
(INCORPORATION) OF THE TRUSTEE GHPLVHDQ\ODQGRUDQ\LQWHUHVW
G  $OOFRQGLWLRQVDQGGLUHFWLRQVLQVHUWHGLQDQ\FHUWL¿FDWH
,W LV GLUHFWHG XQGHU WKH ODZ DQG UHJXODWLRQV UHODWLQJ WR RI LQFRUSRUDWLRQ VKDOO EH ELQGLQJ XSRQ DQG SHUIRUPHG
WUXVWHHV WKDW XSRQ UHJLVWUDWLRQ WKH WUXVWHHV VKDOO KDYH RU REVHUYHG E\ WKH WUXVWHH RU WUXVWHHV DV WUXVWV RI
WKHIROORZLQJUHVSRQVLELOLWLHV WKH ERG\ RU DVVRFLDWLRQ RI SHUVRQV RU XQGHU WKH WUXVW
D  1RWWRRZQODQGRUDQLQWHUHVWLQODQGZLWKRXWZULWWHQ LQVWUXPHQWRUGHFODUDWLRQRIWUXVWDVWKHFDVHPD\EH
SHUPLVVLRQIURPWKH5HJLVWUDU*HQHUDO
E  1RWLI\LQJ WKH 5HJLVWUDU*HQHUDO RQ DQ\ FKDQJH 4.6 PROCEDURES AND REQUIREMENTS OF MAKING
UHJDUGLQJ QDPH RI RI¿FH EHDUHUV QDPH RI WKH CHANGES OF THE ORGANIZATION
RUJDQL]DWLRQ SRVWDO DGGUHVV DQG FRQWHQWV RI WKH
FRQVWLWXWLRQ7KHQRWL¿FDWLRQQHHGVWREHGRQHZLWKLQ 4.6.1 Changing the Name of the Organization
RQHPRQWKSHULRG
F  6XEPLWWLQJUHWXUQVRIWKHWUXVWHHVDQQXDOO\ D  )LOOLQDQGVXEPLW)RUPV1RV7,DQG7,
E  6
 XEPLW FHUWL¿HG FRS\ RI WKH PLQXWHV RU UHVROXWLRQ RQ
4.5 STATUS AFTER REGISTRATION WKH HQGRUVHPHQW RI WKH FKDQJH RI WKH RUJDQL]DWLRQ¶V
QDPH
8SRQ LQFRUSRUDWLRQ DQG EHLQJ LVVXHG ZLWK D FHUWL¿FDWH F  5HWXUQ WKH RULJLQDO FRS\ RI WKH IRUPHU &HUWL¿FDWH RI
WR WKDW HIIHFW XQGHU VXEVHFWLRQ   RI VHFWLRQ  RI WKH ,QFRUSRUDWLRQZKLFKLWVQDPHLVFKDQJHG
7UXVWHHV¶ ,QFRUSRUDWLRQ $FW &DS  WKH WUXVWHH RU G  3D\WKHDFWXDOIHHVRI7=6IRUHDFK)RUP 7,
WUXVWHHVEHFRPHDERG\FRUSRUDWHE\WKHQDPHGHVFULEHG DQG7, 
LQWKHFHUWL¿FDWHDQGVKDOOKDYH
4.6.2 Changing the Name of the Individual Trustees
D  3HUSHWXDOVXFFHVVLRQDQGDFRPPRQVHDO
(Members)
E  3RZHUVWRVXHDQGEHVXHGLQVXFKFRUSRUDWHQDPH
F  6XEMHFW WR WKH FRQGLWLRQV DQG GLUHFWLRQV FRQWDLQHG D   LOOLQDQGVXEPLW)RUP1R7,
)
LQ WKH VDLG FHUWL¿FDWH WR KROG DQG DFTXLUH DQG E\ E  6
 XEPLWFHUWL¿HGFRS\RIWKHPLQXWHVRUUHVROXWLRQRQ
LQVWUXPHQW XQGHU VXFK FRPPRQ VHDO WR WUDQVIHU WKHHQGRUVHPHQWRIWKHFKDQJHRIWKHWUXVWHHV
FRQYH\DVVLJQDQGGHPLVHDQ\ODQGRUDQ\LQWHUHVW F  3
 D\WKHDFWXDOIHHVRI7=6
WKHUHLQ LQ VXFK DQG WKH OLNH PDQQHU DQG VXEMHFW WR
WKH OLNH UHVWULFWLRQV DQG SURYLVLRQV DV VXFK WUXVWHH
RU WUXVWHHV PLJKW ZLWKRXW VXFK LQFRUSRUDWLRQ

19
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

4.6.3 Making Annual Returns of the Individual 4.7 INSPECTION OF THE TRUSTEES’ RECORDS
Trustees (Members)
D   XEPLWDSSOLFDWLRQIRULQVSHFWLRQRIUHFRUGV EHWWHU
6
D  )LOOLQDQGVXEPLW)RUP1R7, FODULI\QDWXUHRIUHFRUGVQHHGHG 
E  3D\WKHDFWXDOIHHVRI7=6 E  3D\WKHDFWXDOIHHVRI7=6

4.6.4 Changing the Postal Address of the Registered Note:,WLVWKHVDPHSURFHGXUHZKHQRQHZDQWVDFRS\RI

Trustee FHUWL¿HG GRFXPHQW IURP WKH RI¿FH RI 5HJLVWUDU*HQHUDO
+RZHYHULQWKLVLVVXHWKHSUHVFULEHGIHHLV7=6
D  )LOOLQDQGVXEPLW)RUP1R7,
E  3D\WKHDFWXDOIHHVRI7=6 4.8 OTHER COMPLIENCE ISSUES – GENERALLY

4.6.5 Amendment of the Constitution D   VH RI FRPPRQ VHDO (YHU\ GHHG WR ZKLFK D ERG\
8
LQFRUSRUDWHGXQGHUWKHWUXVWHHODZVKDOOEHH[HFXWHG
D  )LOOLQDQGVXEPLW)RUP1R7, E\VXFKERG\XQGHULWVFRPPRQVHDORUE\DQDWWRUQH\
E  6XEPLWFHUWL¿HGFRS\RIWKHPLQXWHVRUUHVROXWLRQRQ DSSRLQWHGLQWKDWEHKDOIXQGHUVXFKFRPPRQVHDO
WKHHQGRUVHPHQWRIWKHFKDQJHRIWKHFRQVWLWXWLRQ E  (
 [HUFLVH GXH GLOLJHQFH $OO WUXVWHHV LQFRUSRUDWHG
F  3D\WKHDFWXDOIHHVRI7=6 XQGHU WKH VDLG VKDOO QRWZLWKVWDQGLQJ WKHLU
LQFRUSRUDWLRQ EH FKDUJHDEOH IRU VXFK SURSHUW\ DV
4.6.6 Permission to Own Land
VKDOO FRPH LQWR WKHLU KDQGV RU ZKLFK PLJKW E\ WKH
H[HUFLVHRIGXHGLOLJHQFHKDYHFRPHLQWRWKHLUKDQGV
D   XEPLW DSSOLFDWLRQ OHWWHU FODULI\LQJ LQWHQGHG XVH RI
6
DQG VKDOO EH DQVZHUDEOH DQG DFFRXQWDEOH IRU WKHLU
WKHODQG
RZQ DFWV UHFHLSWV QHJOHFWV DQG GHIDXOWV LQ WKH
E  6XEPLW FHUWL¿HG FRS\ RI WKH OHWWHU RI RIIHU RUDQG
VDPHPDQQHUDQGWRWKHVDPHH[WHQWDVLIQRVXFK
VDOHDJUHHPHQWRUDQGGHHGRIWUDQVIHURIRZQHUVKLS
LQFRUSRUDWLRQKDGEHHQHIIHFWHG
RIWKHODQGWLWOH
F  5
 HVLGHLQ7DQ]DQLD:KHUHDERG\LQFRUSRUDWHGXQGHU
F  3D\WKHDFWXDOIHHVRI7=6
WKLVODZFRQVLVWVRIDVROHWUXVWHHWKDWWUXVWHHVKDOO
EH D SHUVRQ RUGLQDULO\ UHVLGHQW LQ 7DQ]DQLD :KHUH
D ERG\ LQFRUSRUDWHG XQGHU WKLV ODZ FRQVLVWV RI WZR
RUPRUHWUXVWHHVQRWOHVVWKDQWZRRIVXFKWUXVWHHV
VKDOOEHSHUVRQVRUGLQDULO\UHVLGHQWLQ7DQ]DQLD

20
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

PART FIVE:
REQUIREMENTS UNDER THE TAXATION’ LAWS AND REGULATIONS
5.1 INTRODUCTION
DQG 7UDQVIHU  $FW &DS WKH 3RUW VHUYLFHV &KDUJHV
7KH ZKROH RI WKLV SDUW LV UHSURGXFHG ZLWK VRPH $FW &DS  DQG WKH 6WDPS 'XW\ $FW &DS 13
PRGL¿FDWLRQV  IURP WKH 7DQ]DQLD 5HYHQXH $XWKRULW\
75$ ¶VSXEOLFDWLRQRQWD[DWLRQIRUQRQSUR¿WRUJDQL]DWLRQV
132V  LQ 7DQ]DQLD ZKLFK ZDV ODXQFKHG LQ 6HSWHPEHU
2021.127KHSXEOLFDWLRQFDQEHDFFHVVLEOHWKURXJKKWWSV
ZZZSROLF\IRUXPW]RUJQRGH

Information Box # 5.1: TRA’s establishment and

mandates under main tax laws

7KH 75$ LV HVWDEOLVKHG XQGHU WKH 75$ $FW RI  $FW
1R  RI  DOVR WHUPHG DV &DS   ,W VWDUWHG LWV
RSHUDWLRQV RQ VW -XO\  ,Q FRQGXFWLQJ LWV VWDWXWRU\
IXQFWLRQV 75$ LV UHJXODWHG E\ ODZ DQG LV UHVSRQVLEOH
IRU DGPLQLVWHULQJ LPSDUWLDOO\ YDULRXV WD[HV RI WKH &HQWUDO
*RYHUQPHQW7KHUHDUHQXPHURXVODZVDQGUHJXODWLRQVRQ
WD[DWLRQ ZKLFK JXLGH 75$¶V UHYHQXH FROOHFWLRQ PDQGDWHV
7KH PDLQ WD[ ODZV LQFOXGH )LQDQFH $FWV HQDFWHG HYHU\
¿QDQFLDO \HDU )<  WKH 7D[ $GPLQLVWUDWLRQ $FW &DS
 WKH ,QFRPH 7D[ $FW &DS  WKH 9DOXH $GGHG
7D[ &DS  9$7  WKH 0RWRU 9HKLFOH 7D[ 5HJLVWUDWLRQ
12
7KHVDLGSXEOLFDWLRQ WRRONLW LVSUHSDUHGE\WKH75$ 7HFKQLFDO7HDP 
ZLWK VXSSRUW IURP WKH 7DQ]DQLD +XPDQ 5LJKWV 'HIHQGHUV &RDOLWLRQ
7+5'&  DQG WKH :DMLEX ,QVWLWXWH RI 3XEOLF $FFRXQWDELOLW\ :,3$ 
WKURXJK ¿QDQFLDO FRQWULEXWLRQ E\ WKH 8.DLG IXQGHG $FFRXQWDELOLW\ LQ
7DQ]DQLD3URJUDPPH $F7 7KHVHWZRDUH132VZKLOHWKH75$LVWKH
VWDWXWRU\UHYHQXHDXWKRULW\RI7DQ]DQLD
13
2WKHUUHOHYDQWWD[ODZVLQFOXGHWKH5RDGDQG)XHO7ROO$FW&DSWKH
(DVW$IULFDQ&RPPXQLW\2QH6WRS%RUGHU3RVW$FWRIWKH$LUSRUW
6HUYLFH&KDUJHV$FW&DSWKH([FLVH 0DQDJHPHQWDQG7DULII $FW
&DS  WKH /RFDO *RYHUQPHQW $XWKRULWLHV 5DWLQJ  $FW &DS 
WKH /RFDO *RYHUQPHQW )LQDQFHV $FW &DS  DQG WKH 7D[ 5HYHQXH
$SSHDOV$FW&DS7KHUHDUHDOVRVHYHUDOUHJXODWLRQVPDGHXQGHU
PRVW RI WKHVH ODZV 6XFK UHJXODWLRQV LQFOXGH WKH (OHFWURQLF 5HYHQXH
&ROOHFWLRQ6\VWHPRIWKH7D[$GPLQLVWUDWLRQ *HQHUDO 5HJXODWLRQV
RIDQGLWVDPHQGPHQWRIWKH9$7 ([HPSWLRQ0DQDJHPHQW
3URFHGXUHV 5HJXODWLRQVRIWKH9$7 *HQHUDO 5HJXODWLRQVRI
DQGLWVDPHQGPHQWRIWKH($&&XVWRPV0DQDJHPHQW5HJXODWLRQV
RI  WKH ($& 2QH 6WRS %RUGHU 3RVW 5HJXODWLRQV RI  WKH 7D[
$GPLQLVWUDWLRQ 5HJLVWUDWLRQ RI 6PDOO 9HQGRUV DQG 6HUYLFH SURYLGHUV 
5HJXODWLRQV RI  WKH 5RDG 7UDI¿F 0RWRU 9HKLFOH 5HJLVWUDWLRQ 
5HJXODWLRQV RI  DQG LWV DPHQGPHQWV RI  DQG  WKH )LUH
DQG 5HVFXH )RUFH 6DIHW\ ,QVSHFWLRQ DQG &HUWL¿FDWHV $PHQGPHQW 
5HJXODWLRQVRIHWF

21
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
,Q WKH FRQWH[W RI WKLV 75$¶V WRRO NLW WKH WHUP 132
FRYHUV GLIIHUHQW W\SHV RI &62V LQFOXGLQJ )%2V 7UXVWV
DVVRFLDWLRQV &%2V FRRSHUDWLYH VRFLHWLHV OHJDO DLG
SURYLGHUVSKLODQWKURSLFRUJDQL]DWLRQVDQGWKHOLNH
7KH75$FODUL¿HVIXUWKHUWKDWDQRUJDQL]DWLRQTXDOL¿HVDV
132 LI D  LW RSHUDWHV IRU SXUSRVHV RWKHU WKDQ GHULYLQJ
SUR¿W RU JDLQ DQG LW GRHV QRW DOORZ DQ\ GLVWULEXWLRQ RU
GHHPHGGLVWULEXWLRQRISUR¿WJHQHUDWHGRXWRILWVEXVLQHVV
RUXQGHUWDNLQJV E LWVSUR¿WPXVWEHSORXJKHGEDFNDQG
XVHG VROHO\ IRU LPSURYLQJ RU H[SDQVLRQ RI WKH RULJLQDO
RUJDQL]DWLRQSXUSRVHRUIXQFWLRQDQG F LWVFRQVWLWXWLYH
GRFXPHQWV SURKLELW SUR¿WV RU DVVHWV GLVWULEXWLRQ IRU WKH
EHQH¿WRISDUWLFXODUSHUVRQV
5.2 ABOUT TRA’s TOOLKIT FOR NGOs, TRUSTEES
AND SOCIETIES
7KH 75$¶V WRRO NLWV JXLGH  LV LQWHQGHG IRU WKH 1*2V
UHJLVWHUHG WUXVWHHV DQG VRFLHWLHV DOUHDG\ FRYHUHG LQ
SUHYLRXVSDUWVRIWKLV0DQXDO)XUWKHUPRUHWKH75$¶VWRRO
NLWIRU132VH[SODLQVEDVLFUHTXLUHPHQWVIRUUHJLVWHULQJZLWK
75$DVDWD[SD\HUH[SODLQVWKHEDVLFOHJDODQGSUDFWLFDO
GHWDLOV RI UHOHYDQW WD[HV OHYLHV GXWLHV DQG FRQFHVVLRQV
DSSOLFDEOH KLJKOLJKWV FRPPRQ PLVFRQFHSWLRQV E\ 132V
XQGHU WKH GLIIHUHQW W\SHV RI WD[HV GXWLHV DQG OHYLHV
DQGFRQWDLQVLQIRUPDWLRQRQKRZWREHFRPHDµFKDULWDEOH
RUJDQL]DWLRQ¶DQGWD[DWLRQRIFKDULWDEOHRUJDQL]DWLRQV
14
$VVDLGHDUOLHURQLWFDQEHDFFHVVLEOHHOHFWURQLFDOO\WKURXJKKWWSV
ZZZSROLF\IRUXPW]RUJQRGH
22
%HORZDUHKLJKOLJKWVRIDOOWKRVHFULWLFDOLVVXHV5HDGHUVRI
WKLV0DQXDODWKDQGDUHXUJHGWRUHDGPRUHDERXWWD[DWLRQ
IURP WKH 75$¶V JXLGH DQG IURP WKH ODZV PHQWLRQHG
DERYH SOXV VHYHUDO RWKHUV GHSHQGLQJ RQ D QHHG RI DQ
RUJDQL]DWLRQ
5.3 OBLIGATIONS OF NPOs UNDER TAX LAWS
5.3.1 Requirement to Obtain TIN
7KH 132V OLNH DQ\ RWKHU WD[SD\HUV DUH UHTXLUHG WR
IDPLOLDUL]H ZLWK WD[ ODZV PHQWLRQHG DERYH DQG RWKHUV
HVSHFLDOO\ZKLFKDUHWKHPRVWUHOHYDQWWRWKHLURSHUDWLRQV
$FFRUGLQJ WR 6HFWLRQ    RI WKH 7D[ $GPLQLVWUDWLRQ
$FWRIWKH132VDUHUHTXLUHGWRDFTXLUH7D[SD\HU
,GHQWL¿FDWLRQ 1XPEHU 7,1  LPPHGLDWHO\ DIWHU WKHLU
IRUPDWLRQXQGHUWKHLUUHVSHFWLYHODZVDQGFRPPHQFHPHQW
RIRSHUDWLRQV$QRUJDQL]DWLRQFDQREWDLQ7,1E\YLVLWLQJ
WKHQHDUHVW75$2I¿FH7KH7,1LVLVVXHGIUHHRIFKDUJH
Information Box # 5.2: Requirements for TIN
8SRQ7,1UHJLVWUDWLRQWKHIROORZLQJLQIRUPDWLRQLVUHTXLUHG
&HUWL¿FDWHRI5HJLVWUDWLRQ&RQVWLWXWLRQ$FRS\RIDYDOLG
,GHQWL¿FDWLRQIRUµ2I¿FH%HDUHUV¶RUNH\SHUVRQQHO HLWKHU
RI QDWLRQDO LGHQWLW\ FDUG WUDYHOOLQJ SDVVSRUW GULYHU¶V
OLFHQVH YRWHU¶V LGHQWL¿FDWLRQ FDUG  DQ LQWURGXFWLRQ OHWWHU
IURP:DUG([HFXWLYH2I¿FHU :(2 DQGDOHDVHDJUHHPHQW
DQGRUWLWOHGHHGUHVLGHQFHOLFHQVHRIRI¿FHSUHPLVH
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

5.3.2 VAT Registration 5.3.4 Timely Payment of Taxes

$ QRQSUR¿W RUJDQL]DWLRQ LV UHTXLUHG WR EH UHJLVWHUHG IRU
9$7IURPWKH¿UVWGD\RIWKHPRQWKLI
D  7KHWXUQRYHU IURPµYDWDEOH¶ WD[DEOH VXSSOLHVQRW
JUDQWV DQG GRQDWLRQV  LV HTXDO WR RU JUHDWHU WKDQ
WKHUHJLVWUDWLRQWKUHVKROGRI0LOOLRQLQWKHSHULRG
RIVL[PRQWKVRU0LOOLRQLQWKHSHULRGRIWZHOYH
PRQWKV15
E  7KH RUJDQL]DWLRQ RIIHUV SURIHVVLRQDOFRQVXOWDQF\
VHUYLFHV16HJFRQVXOWDQF\WUDLQLQJHWF
F  $ Q RUJDQL]DWLRQ UHJLVWHUHG IRU 9$7 SXUSRVHV LV
REOLJHGWR¿OHDUHWXUQXQGHU6HFWLRQRIWKH9$7
$FW&DSRQWKHWKGD\RIDPRQWKDIWHUWKH
HQGRIWKHWD[SHULRGWRZKLFKLWUHODWHVZKHWKHURU
QRW WKDW SHUVRQ KDV D QHW DPRXQW RI 9$7 SD\DEOH
IRUWKDWSHULRG)DLOXUHWRFRPSO\ZLWK¿OOLQJRIWKH
UHWXUQ UHVXOWV LQWR SHQDOW\ XQGHU 6HFWLRQ  RI WKH
7D[$GPLQLVWUDWLRQ$FWRI
(YHU\ 7D[SD\HU KDV WKH GXW\ WR SD\ WD[ SURPSWO\ DV
DQGZKHQWKH\IDOOGXHDQGIDLOXUHWRFRPSO\ZLWKVXFK
DQ REOLJDWLRQ UHVXOW WR LQWHUHVW SHQDOW\ DQG ¿QH18 7KH
SD\PHQWUHTXLUHPHQWLVSUHVFULEHGXQGHUUHVSHFWLYHWD[
ODZV WKLVLVH[SODLQHGIXUWKHUEHORZ 
5.3.5 Filing of Tax Returns: Electronic Tax Returns
Filing System
$Q\ RUJDQL]DWLRQ UHJLVWHUHG DV WD[SD\HU PXVW ¿OH WD[
UHWXUQVZLWKLQWKHSUHVFULEHGWLPHXQGHUWKHUHVSHFWLYHWD[
ODZV IXUWKHUH[SODLQHGEHORZ µ7D[5HWXUQ¶LVDGRFXPHQW
¿OHGZLWKDWD[DXWKRULW\WKDWUHSRUWVLQFRPHH[SHQVHV
DQG RWKHU UHOHYDQW LQIRUPDWLRQ IRU GLIIHUHQW WD[HV DV
UHTXLUHGE\ODZ&XUUHQWO\WD[UHWXUQVDUHUHTXLUHGWREH
¿OHGHOHFWURQLFDOO\IRUFRQYHQLHQFHSXUSRVHV19

5.3.3 Acquiring and Usage of Electronic Fiscal

Devices (EFDs)

1RQSUR¿W RUJDQL]DWLRQ WKDW FRQGXFWV DQ\ HFRQRPLF

DFWLYLW\DQGKDVDWXUQRYHURI7=6PLOOLRQDQGDERYHLV
UHTXLUHGWRDFTXLUHDQGXVHDQ()'PDFKLQH1RQSUR¿W
RUJDQL]DWLRQV DUH DOVR UHTXLUHG WR LVVXH DQG GHPDQG D
¿VFDOL]HGUHFHLSWIRUHYHU\WUDQVDFWLRQPDGH17
15
5HIHUHQFH6HFWLRQV RI9$7$FW&DSDQG6HFWLRQRI7D[
18
$GPLQLVWUDWLRQ$FWRI $V SURYLGHG LQ 6HFWLRQV  DQG  UHVSHFWLYHO\ RI WKH 7D[
16
5HIHUHQFH6HFWLRQRI9$7$FW&DS $GPLQLVWUDWLRQ$FWRI
17 19
5HIHUHQFH6HFWLRQVDQGRIWKH7D[$GPLQLVWUDWLRQ$FWRI 5HIHUHQFH6HFWLRQVWRRIWKH7D[$GPLQLVWUDWLRQ$FWRI

23
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

,QIRUPDWLRQ%R[5HTXLUHPHQWWR¿OHWD[UHWXUQ
electronically
7D[SD\HUVDUHUHTXLUHGWR¿OHWD[UHWXUQVWKURXJKHOHFWURQLF
WD[ UHWXUQ ¿OLQJ V\VWHP 7KH V\VWHP ZDV GHYHORSHG WR
VLPSOLI\ WD[ UHWXUQV ¿OLQJ SURFHVV E\ WD[SD\HUV 7D[SD\HU
VKDOOUHJLVWHULQWRWKHV\VWHPE\XVLQJWKHLUUHVSHFWLYH7,1
(PDLODQG$GGUHVVGHWDLOVLQWKH75$ZHEVLWHKWWSZZZ
WUDJRW]DQG&OLFNRQWKH(¿OLQJK\SHUOLQN
5HDG D GHWDLOHG (OHFWURQLF )LOLQJ 8VHU *XLGH DFFHVVLEOH
YLD 75$ ZHEVLWH KWWSVH¿OLQJWUDJRW]+HOS
'RZQORDG8VHU0DQXDO
1RWH6HFWLRQ  DQG  RIWKH7D[$GPLQLVWUDWLRQ$FW
RI  SUHVFULEHV PRQWKO\ SHQDOW\ IRU IDLOXUH WR ¿OH WD[
UHWXUQ
1RWL¿FDWLRQRI&KDQJHRI3DUWLFXODUV
2UJDQL]DWLRQVDUHUHTXLUHGWRQRWLI\WKH&RPPLVVLRQHURI
DQ\FKDQJHRISDUWLFXODUVRIWKHLURUJDQL]DWLRQ HJRI¿FH
ORFDWLRQ FRQWDFW QXPEHUV DPHQGPHQWV WR FRQVWLWXWLYH
GRFXPHQWV HWF  ,Q FDVH RI DQ\ XQFHUWDLQW\ RI ZKLFK
LQIRUPDWLRQQHHGWREHXSGDWHGLWLVDGYLVDEOHWRFRQWDFW
WKHQHDUHVW75$RI¿FH
5.3.8 Full Disclosure of All Business Activities
2UJDQL]DWLRQV KDYH DQ REOLJDWLRQ WR GLVFORVH WR WKH
&RPPLVVLRQHU DOO PDWWHUV UHODWLQJ WR EXVLQHVV DFWLYLWLHV
FRQFHUQLQJWKHLURUJDQL]DWLRQV
5.4 RIGHTS OF NPOS UNDER TAX LAWS

•  32V RSHUDWH LQ D YHU\ G\QDPLF DQG XQSUHGLFWDEOH

1 7KH &62V 132V KDYH WKH IROORZLQJ ULJKWV ZKLFK DUH
IXQGLQJ HQYLURQPHQW )LOOLQJ RI UHWXUQV HQDEOHV VXSSRVHG WR EH UHVSHFWHG E\ 75$ DQG LWV JRYHUQLQJ
WKHPWRFRPPXQLFDWHYDULRXVFKDQJHVDQGNHHSWKH PDFKLQHULHVWRIDFLOLWDWH132VIXO¿OOLQJWKHLUREOLJDWLRQV
&RPPLVVLRQHUXSGDWHGDWDOOWLPHV
3ULYDF\DQG&RQ¿GHQWLDOLW\
5.3.6 Record Keeping
$QRUJDQL]DWLRQKDVWKHULJKWWRSULYDF\DQGFRQ¿GHQWLDOLW\
$QRUJDQL]DWLRQLVUHTXLUHGWRNHHSDOOUHFRUGVUHODWLQJWR IRU SULYDWH DQG EXVLQHVV LQIRUPDWLRQ VXSSOLHG WR 75$
WD[ PDWWHUV IRU D SHULRG RI ¿YH \HDUV IURP WKH UHOHYDQW XQOHVVWKHODZSURYLGHVRWKHUZLVH
GDWHRUIRUDIXUWKHUSHULRGDVSUHVFULEHGLQWKHWD[ODZ
RUXQWLOD¿QDOGHFLVLRQLVPDGHRQWKHGRFXPHQWV20

20
5HIHUHQFH6HFWLRQ  RIWKH9$7$FW&DS UHDGWRJHWKHUZLWK
6HFWLRQ  RIWKH7D[$GPLQLVWUDWLRQ$FWRI 

24
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
5.4.2 Right to Tax Incentives and Exemptions
Allowable under the Tax Laws
/LNH DQ\ RWKHU WD[SD\HU 132V KDYH WKH ULJKW WR WD[
LQFHQWLYHV DQG H[HPSWLRQV DOORZHG XQGHU WKH WD[ ODZV
7KHW\SHRIWD[UHOLHIGHSHQGVRQWKHQDWXUHRIDFWLYLWLHV
WKDW D 132 XQGHUWDNHV DV ZHOO DV DGKHUHQFH WR SURSHU
DSSOLFDEOHSURFHGXUHVDWDQ\JLYHQWLPH
7KH132VFDQDOVRPDNHDQDSSOLFDWLRQIRU&RPPLVVLRQHUV
UXOLQJ XQGHU6HFWLRQRIWKH7D[$GPLQLVWUDWLRQ$FWRI
ZKLFKLVUHDGWRJHWKHUZLWK6HFWLRQRIWKH,QFRPH
7D[$FW&DS WREHFRPHD&KDULWDEOH2UJDQL]DWLRQ
IRUWD[SXUSRVHV
5.4.3 Objections and Appeals
$Q RUJDQL]DWLRQ KDV WKH ULJKW WR REMHFW DQ DVVHVVPHQW
RU WD[ GHFLVLRQ PDGH E\ 75$ WR WKH H[WHQW WKDW ULJKW LV
SURYLGHGE\WKHODZ21
5.4.4 Correction of Errors (on Issuance of EFD
Receipt)
:KHUH DQ RUJDQL]DWLRQ PDNHV D PLVWDNH RQ LVVXDQFH RI
()' UHFHLSW VKRXOG LQIRUP LQ ZULWLQJ WR WKH QHDUHVW 75$
RI¿FH IRU QRWL¿FDWLRQ DQG PDLQWDLQ D FRS\ IRU IXWXUH
UHIHUHQFH
21
5HIHUHQFH6HFWLRQRIWKH7D[$GPLQLVWUDWLRQ$FWRI
25
5.5 APPLICABLE TAXES AND NON-REVENUES
RELEVANT TO NPOS
$V VDLG HDUOLHU RQ HYHU\ 132 KDV D GXW\ WR SD\ WD[HV
WLPHO\ DV WKH\ IDOO GXH WR DYRLG WKH SHQDOWLHV DQGRU
LQWHUHVWSUHVFULEHGXQGHUWKHUHOHYDQWWD[ODZV7KH132V
LQ7DQ]DQLDDUHHOLJLEOHWRSD\WKHIROORZLQJWD[HV
5.5.1 Corporate Tax
7KH132VOLNHDQ\RWKHUWD[SD\HUVDUHHOLJLEOHIRUSD\LQJ
FRUSRUDWH WD[ DULVLQJ IURP XQGHUWDNLQJV FDUULHG E\ WKH
RUJDQL]DWLRQV $Q RUJDQL]DWLRQ¶V LQFRPH IRU FRUSRUDWH
WD[SXUSRVHVFRQVWLWXWHVRIDOOFROOHFWLRQVIURPHFRQRPLF
DFWLYLWLHV PHPEHUV¶ VXEVFULSWLRQ IHHV GRQDWLRQV DQG
JUDQWV7KH132VPXVWREVHUYHWKHIROORZLQJREOLJDWLRQV
D  $SSOLFDEOH UDWH ZKLFK LV  RQ $QQXDO 7D[DEOH
,QFRPH
,QIRUPDWLRQ %R[   &ODUL¿FDWLRQV RQ  5DWH RQ
Annual Taxable Income
3D\PHQW RI WKLV UDWH GHSHQGV RQ ZKHWKHU 132V KDV
FKDULWDEOH VWDWXV RU QRW LI LW KDV FKDULWDEOH VWDWXV WKHQ
SURFHGXUH RQ FDOFXODWLQJ 7D[DEOH LQFRPH LV DV IROORZV
D  :KHQ UHFHLYHG JUDQWV LV XVHG DOO RU WR VRPH DPRXQW
WKHQ IXUWKHU  RI WKH WRWDO JUDQWV UHFHLYHG VKRXOG EH
H[SHQVHV LQ 3UR¿W  /RVV WKHQ FDOFXODWH WKH UHPDLQLQJ
VXUSOXVWRRQFRUSRUDWHWD[DQG E :KHQUHFHLYHG
JUDQWV LV QRW XVHG DW DOO E\ WKH HQG RI WKH ¿QDQFLDO \HDU
RQO\RIWKHWRWDOJUDQWVVKRXOGEHVXEMHFWHGWR
RIFRUSRUDWHWD[
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
E   D\PHQWVDUHPDGHLQTXDUWHUO\LQVWDOOPHQWVE\WKH
3 D 
HQGRIHDFKFDOHQGDUTXDUWHUIRUWKH\HDURILQFRPH
DVVWLSXODWHGLQ6HFWLRQRI,QFRPH7D[$FW
1RWH WKDW RUJDQL]DWLRQV DUH UHTXLUHG WR ¿OH DQ
HVWLPDWH RI WD[ SD\DEOH IRU WKH \HDU RI LQFRPH E\
WKHHQGRIWKH¿UVWTXDUWHUZKLFKLVDOVRDGDWHIRU
SD\PHQW RI WKH ¿UVW WD[ LQVWDOOPHQW22 1RWH IXUWKHU
WKDWWKH¿OHGHVWLPDWHVKDOOUHPDLQLQIRUFHIRUWKH
ZKROHRIWKH\HDURILQFRPHXQOHVVDUHYLVHGHVWLPDWH
LV¿OHGJLYLQJUHDVRQVIRUWKHUHYLVLRQ5HYLVLRQVDUH
DOORZHGXSWRWKHODVWGD\RIDFFRXQWLQJSHULRG
F  $WD[SD\HULVUHTXLUHGWR¿OHDUHWXUQRILQFRPHQRW
ODWHUWKDQVL[PRQWKVDIWHUWKHHQGRIHDFK\HDURI
LQFRPHWRZKLFKLWUHODWHVDFFRPSDQLHGZLWKFHUWL¿HG
¿QDQFLDOVWDWHPHQWV23
G  )DLOXUH WR VXEPLW WD[ UHWXUQ E\ WKH GXH GDWH DQG
SD\ WD[ LI DQ\  ZLOO DWWUDFW SHQDOW\ DQG LQWHUHVW
DFFRUGLQJO\
5.5.2 Pay As You Earn (PAYE)
(PSOR\HHV ZKHWKHUIXOOWLPHSDUWWLPHVWDIIWHPSRUDU\
FDVXDO LQWHUQV DQG YROXQWHHUV  XQGHU QRQSUR¿W
RUJDQL]DWLRQVDUHVXEMHFWHGWR3$<(DVORQJDVWKHLUJDLQV
SUR¿WIURPHPSOR\PHQWH[FHHGVWKHSUHVFULEHGPLQLPXP
WKUHVKROG1RWHWKDW
22
5HIHUHQFH6HFWLRQRI,QFRPH7D[$FW
23
5HIHUHQFH6HFWLRQ  RI,QFRPH7D[$FW
24
8QGHU6HFWLRQVDQGRIWKH7D[$GPLQLVWUDWLRQ$FWRI
26
 Q 132 DV DQ HPSOR\HU ZKR PDNHV D SD\PHQW WR
$
HPSOR\HHV VKDOO ZLWKKROG 3$<( WD[ IURP SD\PHQWV
PDGH WR HPSOR\HUV DW WKH UDWH SUHVFULEHG E\
&RPPLVVLRQHU IRU GLIIHUHQW LQFRPH WKUHVKROGV DV
XSGDWHGIURPWLPHWRWLPH3OHDVHYLVLW9LVLWKWWSV
ZZZWUDJRW]LQGH[SKSSD\H
E  1 32V QHHG WR DFFXUDWHO\ GHWHUPLQH ZKLFK
FRPSRQHQWV RI WKHLU HPSOR\HHV¶ LQFRPH VKRXOG EH
LQFOXGHGLQFDOFXODWLQJWKHWRWDOWD[DEOHLQFRPHIURP
HPSOR\PHQW 3OHDVH YLVLW 9LVLW KWWSVZZZWUD
JRW],0$*(6XSORDGV(03/2<(5*8,'(
 %22./(7SGI
F  1 32V DUH UHVSRQVLEOH WR ZLWKKROG DQG UHPLW WR WKH
&RPPLVVLRQHURQPRQWKO\EDVLV
G  7 KHDPRXQWZLWKKHOGE\WKHHPSOR\HULVUHTXLUHGWR
EHUHPLWWHGWRWKH&RPPLVVLRQHUZLWKLQVHYHQGD\V
DIWHUWKHHQGRIHDFKPRQWK
H  0RQWKO\UHWXUQVDUHVXEPLWWHGHOHFWURQLFDOO\WKURXJK
H¿OOLQJ RQ RU EHIRUH WKH WK GD\ RI WKH PRQWK
IROORZLQJWKHPRQWKRISD\UROO
5.5.3 Skills and Development Levy (SDL)
6'/LVFKDUJHGXQGHUVHFWLRQRI9(7$$FW&DSDQG
FROOHFWHG E\ &RPPLVVLRQHU IURP HPSOR\HUV KDYLQJ WHQ
 RUPRUHHPSOR\HHV7KHOHY\LVFKDUJHGRQPRQWKO\
WRWDO JURVV HPROXPHQWV SD\DEOH E\ HPSOR\HUV WR DOO KLV
HPSOR\HHVLQUHVSHFWWRWKDWPRQWK
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
*URVVPRQWKO\HPROXPHQWV´LQUHODWLRQWRDQ\HPSOR\HH
LQFOXGHV ZDJHV VDODU\ OHDYH SD\ VLFN SD\ SD\PHQW LQ
OLHX RI OHDYH IHH FRPPLVVLRQ ERQXV JUDWXLW\ DQG DQ\
VXEVLVWHQFHWUDYHOOLQJHQWHUWDLQPHQWRURWKHUDOORZDQFH
SDLGWRKLPE\WKHHPSOR\HULQUHVSHFWRIKLVHPSOR\PHQW
RU VHUYLFH DQG DQ\ DPRXQW VR SDLG LQ UHVSHFW RI
HPSOR\PHQW RU VHUYLFHV UHQGHUHG E\ WKH HPSOR\HH LQ
DQ\PRQWKRWKHUWKDQWKHPRQWKLQZKLFKLWLVSDLGVKDOO
EHGHHPHGWREHHPROXPHQWVLQUHVSHFWRIWKHFDOHQGDU
PRQWKLQZKLFKLWLVSDLG
,QIRUPDWLRQ %R[   &ODUL¿FDWLRQV RQ 6NLOOV DQG
Development Levy (SDL)
7KH RUJDQL]DWLRQV¶ HOLJLELOLW\ LV GHWHUPLQHG RQ D PRQWK
WRPRQWK EDVLV 'XH WR QDWXUH RI IXQGLQJ DQG DFWLYLWLHV
QRQSUR¿W RUJDQL]DWLRQV PD\ KDYH OHVV WKDQ WHQ  
HPSOR\HHV ZLWK IRUPDO FRQWUDFWV EXW IURP WLPH WR WLPH
HQJDJHVHYHUDORWKHUVRQFDVXDORUYROXQWHHUEDVLVDQGSD\
WKHPDOORZDQFHV:KHQWKDWKDSSHQVDQGWKHWRWDOQXPEHU
RI SHUVRQV UHFHLYLQJ SD\PHQW H[FHHGV WHQ   WKHQ WKH
RUJDQL]DWLRQ EHFRPHV OLDEOH WR SD\ 6'/ RQ WKDW PRQWK
1RWHIXUWKHUWKDW RI VWUDWHJLF SODQV UHVHDUFK FRPPXQLW\ VXUYH\V
• $SSOLFDEOH UDWH 7KH OHY\ LV HTXDO WR  RI WKH WRWDO
• DXGLW SULQWLQJ FRPPXQLFDWLRQ DQG DGYHUWLVLQJ
JURVV PRQWKO\ HPROXPHQWV SD\DEOH E\ D QRQSUR¿W
RUJDQL]DWLRQ WR DOO HPSOR\HHV LQ UHVSHFW RI WKDW PRQWK
IRU7DQ]DQLD0DLQODQGDQGIRU=DQ]LEDU
27
• 3 D\PHQW SURFHGXUHV DQG GXH GDWHV 6'/ LV FKDUJHG
EDVHG RQ WKH JURVV SD\ RI DOO SD\PHQWV PDGH E\ WKH
HPSOR\HU WR WKH HPSOR\HHV LQ WKH SDUWLFXODU PRQWK
(PSOR\HU VKDOO SD\ WR WKH &RPPLVVLRQHU ZLWKLQ VHYHQ
GD\VDIWHUWKHHQGRIFDOHQGDUPRQWK7KH6'/SD\PHQWV
VKDOO EH PDGH XVLQJ IRUP ,7; (  (PSOR\PHQW
7D[HV3D\PHQW&UHGLW6OLS
• )LOOLQJ UHWXUQ 0RQWKO\ UHWXUQV DUH VXEPLWWHG
HOHFWURQLFDOO\ WKURXJK H¿OOLQJ V\VWHP RQ RU EHIRUH WKH
7WKGD\RIWKHPRQWKIROORZLQJWKHPRQWKRISD\UROO25
5.5.4 Withholding Tax from Service Fees and
Contract Payments
$ 132 KDV DQ REOLJDWLRQ WR ZLWKKROG WD[ DW WKH UDWH
SURYLGHGXSRQPDNLQJSD\PHQWIRUSURIHVVLRQDOVHUYLFHV
UHQGHUHG7KHUDWHLVIRUUHVLGHQWDQGIRUQRQ
UHVLGHQW1RWHWKDW
D  3URIHVVLRQDO VHUYLFH LQFOXGH WUDLQLQJ FDWHULQJ
IDFLOLWDWLRQSURMHFWVUHYLHZVDQGHYDOXDWLRQVZULWLQJ
VHFXULW\ VHUYLFHV HWF 7KH 132V DUH DGYLVHG WR
HQJDJH ZLWK FRQVXOWDQW RU VHUYLFH SURYLGHU ZKR LV
UHJLVWHUHGZLWK75$
25
1RWH)RU132VZLWKFKDULWDEOHVWDWXVVKRXOGRQO\¿OH1,/UHWXUQIRU6'/
HYHU\PRQWKRQRUEHIRUHWKRIWKHPRQWKIROORZLQJPRQWKRISD\UROO
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
E   UHDWPHQWRIUHLPEXUVDEOHFRVWVLQWKHGHWHUPLQDWLRQ
7 5.5.5 Withholding Tax on Rent
RI ZLWKKROGLQJ WD[ EDVH LV VXEMHFW WR QDWXUH RI
VHUYLFHFRQWUDFWV2UJDQL]DWLRQVDUHDGYLVHGWRUHDG
3UDFWLFH 1RWH 1R  RI  IRU IXUWKHU JXLGDQFH
WKURXJK KWWSVZZZWUDJRW],PDJHVKHDGHUV
:LWKKROGLQJ7D[RQSD\PHQWIRU*RRGVSGI
F  2UJDQL]DWLRQV DUH UHTXLUHG WR GHPDQG SURSHU
UHFHLSWVIURPFRQWUDFWRU¶VVHUYLFHSURYLGHUVIRUDQ\
SD\PHQWV PDGH IRU JRRGV RU VHUYLFHV :KHUH WKH
VHUYLFH SURYLGHUV HVSHFLDOO\ LQ UXUDO DUHDV GR QRW
SRVVHVV 7,1 DQGRU ()' PDFKLQH HJ VRPHRQH
SURYLGLQJ FDWHULQJ VHUYLFHV IRU D FRPPXQLW\
WUDLQLQJ  RUJDQL]DWLRQV DUH VXSSRVHG WR DVN IRU
PDQXDOUHFHLSWV
G  (YHU\ ZLWKKROGLQJ DJHQW VKDOO SD\ WR WKH
&RPPLVVLRQHU ZLWKLQ VHYHQ GD\V DIWHU WKH HQG RI
HDFKFDOHQGDUPRQWKDQ\LQFRPHWD[WKDWKDVEHHQ
ZLWKKHOGGXULQJWKHPRQWK
H  $ ZLWKKROGLQJ DJHQW VKDOO SUHSDUH DQG VHUYH WKH
ZLWKKROGHH D ZLWKKROGLQJ FHUWL¿FDWH VHWWLQJ RXW WKH
DPRXQW RI SD\PHQWV PDGH WR WKH ZLWKKROGHH DQG
LQFRPHWD[ZLWKKHOGIURPWKRVHSD\PHQWV
I  0RQWKO\UHWXUQVDUHVXEPLWWHGHOHFWURQLFDOO\WKURXJK
H¿OOLQJ RQ RU EHIRUH WKH WK GD\ RI WKH PRQWK
IROORZLQJWKHPRQWKRIZLWKKROGLQJ
28
7KH 132V UHQWLQJ RI¿FH SUHPLVHV RU RWKHU VSDFHV DUH
UHTXLUHG WR ZLWKKROG WD[ EHIRUH PDNLQJ SD\PHQWV WR
SURSHUW\ RZQHUVPDQDJLQJ DJHQWV 0RVW RI SULYDWH
ODQGORUGV WHQG WR UHVLVW WKLV GHGXFWLRQ KRZHYHU
RUJDQL]DWLRQV PXVW DGKHUH WR WKH SUHYDLOLQJ WD[ ODZV DV
IDLOXUH WR GR WKDW DWWUDFWV ¿QHV DQG SHQDOWLHV 7KH ODZ
UHTXLUHVWKHWD[SD\PHQWWREHGRQHE\WKHWHQDQWQRW
WKHODQGORUG
7KH DSSOLFDEOH UDWH LQ WKLV UHJDUG LV  RI WKH WRWDO
UHQW DPRXQW 8SRQ SD\PHQW D WHQDQW ZLOO ZLWKKROG WKH
DPRXQW DQG UHPLW WR 75$ DV VWLSXODWHG LQ 6HFWLRQ  RI
WKH,QFRPH7D[$FW
5.5.6 Tax on Return on Investment
7KH132VWKDWRZQSURSHUW\EXLOGLQJDQGXVHLWWRGHULYH
LQFRPHRUKROGLQYHVWPHQWVLQ¿QDQFLDOPDUNHWVDUHOLDEOH
WRSD\WD[HVRQWKHLQYHVWPHQWUHWXUQ7KLVLVDZLWKKROGLQJ
W\SH RI WD[ SDLG WR WKH &RPPLVVLRQHU E\ D ZLWKKROGLQJ
DJHQW LHWHQDQWRUEDQNRUOLVWHGFRPSDQLHVRUIXQGV
HWF  2UJDQL]DWLRQV ZLWK VXFK LQYHVWPHQWV VKRXOG NHHS
UHFRUGV SURRI RIWD[SD\PHQWVE\ZLWKKROGHUV
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
5.5.7 Stamp Duty
3D\PHQW RI 6WDPS 'XW\ LV JXLGHG E\ WKH 6WDPS 'XW\
$FW&DS6HFWLRQRIWKHVDLGODZSURYLGHVWKDWDOO
GRFXPHQWV ,QVWUXPHQWV OLVWHGLQWKHVFKHGXOHRIWKLVODZ
DQGZKLFKDUHH[HFXWHGLQ7DQ]DQLDPDLQODQGRUH[HFXWHG
RXWVLGH7DQ]DQLDPDLQODQGEXWUHODWHWRDQ\SURSHUW\RU
DQ\ PDWWHU WR EH SHUIRUPHG LQ 7DQ]DQLD PDLQODQG VKDOO
EHFKDUJHDEOHZLWKVWDPSGXW\
7KH 132V DUH UHPLQGHG WKDW LQ FDVH RI OHJDO DFWLRQ DQG
DQRUJDQL]DWLRQZLVKHVWRXVHDQLQVWUXPHQWDVHYLGHQFH
6HFWLRQ  RIWKH6WDPS'XW\$FW&DSUHVWULFWV
FKDUJHDEOH LQVWUXPHQWV WR EH DGPLWWHG LQ HYLGHQFH IRU
DQ\ SXUSRVH E\ DQ\ SHUVRQ XQOHVV VXFK LQVWUXPHQW LV
GXO\VWDPSHG&RXUW¶VSURFHHGLQJVKDYHEHHQIUXVWUDWHG
DWWLPHVEHFDXVHRIQRQFRPSOLDQFH
Information Box # 5.5: Information on applicable
transactions and rates of stamp duty
0RVWFRPPRQLQVWUXPHQWVIRU132VLQFOXGHFRQYH\DQFLQJ
GRFXPHQWV WUDQVIHURIRZQHUVKLS FRPPHUFLDOFRQWUDFWV
YDOXDWLRQUHSRUWV0HPRUDQGDDQG$UWLFOHVRI$VVRFLDWLRQ
DQG3RZHUVRI$WWRUQH\7KH6WDPSGXW\LVFKDUJHGXQGHU
6HFWLRQRIWKH6WDPS'XW\$FW&DS'LIIHUHQWUDWHV
DUHVSHFL¿HGLQWKH6FKHGXOHWRWKHVDLGODZ DVDPHQGHG
E\)LQDQFH$FW 3OHDVHUHDGIXUWKHUKWWSVWDQ]OLL
RUJW]OHJLVODWLRQDFW  IRU VSHFL¿F UDWHV XQGHU
HDFKLQVWUXPHQW
29
7KH SD\PHQWV RI VWDPS GXW\ VKRXOG EH PDGH ZLWKLQ 
GD\V IURP VLJQLQJ DQ LQVWUXPHQW WKH LQVWUXPHQW KROGHU
LVUHTXLUHGWRWDNHWKHLQVWUXPHQWWR75$IRUVWDPSGXW\
DVVHVVPHQWDQGSD\PHQW'XHGDWHLVZLWKLQGD\VIURP
WKHGDWHRIVLJQLQJ RUH[HFXWLRQ RIDQLQVWUXPHQW1RWH
WKDW6HFWLRQRIWKHVWDPSGXW\ODZRIIHUVDURRPIRU
SDUWLHVWRDJUHHRQZKRVKDOOEHOLDEOHWRSD\WKHVWDPS
GXW\,QWKHDEVHQFHRIDQDJUHHPHQWODZVSHFL¿HVZKLFK
SDUW\LVOLDEOHWRPDNHWKHSD\PHQW
5.5.8 Import Duty, Excise Duty and VAT Exemptions
([HPSWLRQV RI LPSRUW GXW\ ,'  DQG H[FLVH GXW\ (' 
H[FHSW([FLVH'XW\RQDJHGPRWRUYHKLFOHV \HDUVDQG
DERYHIURPWKHGDWHRIPDQXIDFWXUH RQLPSRUWHGJRRGV
E\132VLVJUDQWHGLQDFFRUGDQFHZLWK*RYHUQPHQW1RWLFHV
*1 QXPEHUDQGRI\HDUUHVSHFWLYHO\
7KH UHOLJLRXV DQG FKDULWDEOH RUJDQL]DWLRQV LPSOHPHQWLQJ
SURMHFWV UHODWLQJ WR KHDOWK ZDWHU HGXFDWLRQ DQG
LQIUDVWUXFWXUH DUH WKH RQO\ 1*2V HOLJLEOH IRU H[HPSWLRQ
XQGHUWKHVHSURYLVLRQV5HOLJLRXV2UJDQL]DWLRQVZRXOGEH
H[HPSWHGRQJRRGVLPSRUWHGIRUUHOLJLRQDGYDQFHPHQW
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
7KHH[HPSWLRQVRI9$7JUDQWHGWR132VDUHFLUFXPVWDQWLDO
LQ DFFRUGDQFH ZLWK LWHP   DQG  RI 3DUW ,, RI WKH
VFKHGXOHRIWKH9$7$FW&DS7KHH[HPSWLRQVZRXOG
EH JUDQWHG HLWKHU RQ LPSRUWHG IRRG FORWKLQJ RU RWKHU
JRRGV HJ VKRHV IRU IUHH GLVWULEXWLRQ WR RUSKDQDJHV RU
WRVFKRROVIRUFKLOGUHQZLWKVSHFLDOQHHGVRURQLPSRUWHG
HPHUJHQF\JRRGVIRUGLVDVWHUUHOLHIRULQFDVHRIUHOLJLRXV
RUJDQL]DWLRQ RQ JRRGV LPSRUWHG IRU IUHH SURYLVLRQ RI
KHDOWKZDWHUHGXFDWLRQRUUHOLJLRXVVHUYLFHVDQGLQFDVH
ZKHUH WKHUH LV DQ\ FRQVLGHUDWLRQ LW VKRXOG QRW EH PRUH
WKDQ¿IW\SHUFHQWRIIDLUPDUNHWYDOXH
$QRUJDQL]DWLRQWKDWLVHOLJLEOHIRUH[HPSWLRQZRXOGPDNH
DQDSSOLFDWLRQIRUH[HPSWLRQE\ZULWLQJWR&RPPLVVLRQHU
IRU&XVWRPVDQG([FLVHEHIRUHLPSRUWHGJRRGVDUHFOHDUHG
WKURXJKFXVWRPV
,QIRUPDWLRQ %R[  7D[ H[HPSWLRQ UHTXLUHPHQWV IRU
132V 9$7ODZ 
7KH 132V XQGHU 9$7 $FW &DS  PHDQ UHOLJLRXV RU
FKDULWDEOHRUJDQL]DWLRQV7KHDSSOLFDWLRQZLOOEHVXSSRUWHG
ZLWKWKHIROORZLQJGRFXPHQWV
• $QDSSOLFDWLRQOHWWHUE\WKHKHDGRIWKHRUJDQL]DWLRQ
RUWKHRQHDFWLQJRQEHKDOI
• $Q LQWURGXFWLRQ OHWWHU IURP 'LVWULFW &RPPLVVLRQHU
'& ZKHUHWKHSURMHFWLVLPSOHPHQWHG
• $QLQWURGXFWLRQOHWWHUIURPD:(2ZKHUHWKHSURMHFW
LVLPSOHPHQWHG
30
• 5HJLVWUDWLRQ FHUWL¿FDWH RI WKH UHVSHFWLYH 1*2
UHOLJLRXV FKDULWDEOH RUJDQL]DWLRQ  IURP 0LQLVWU\ RI
+RPH$IIDLUV0LQLVWU\UHVSRQVLEOHZLWK&RPPXQLW\
'HYHORSPHQW RU IURP 5HJLVWUDWLRQ ,QVROYHQF\ DQG
7UXVWHHVKLS$JHQF\ 5,7$ 
• 7,1&HUWL¿FDWH
• &RPPHUFLDO GRFXPHQWV IRU LPSRUWHG JRRGV LH
LQYRLFH ELOO RI ODGLQJ SDFNLQJ OLVW  ā 2UJDQL]DWLRQ¶V
DQQXDOSURFXUHPHQWSODQ
• 2UJDQL]DWLRQV XWLOL]DWLRQ UHSRUW DFFRXQWLQJ IRU WKH
UHPLVVLRQJUDQWHGGXULQJWKHSUHYLRXV\HDU LIDQ\ ā
'RQDWLRQFHUWL¿FDWHLQFDVHRIGRQDWHGJRRGV
• 'LVWULEXWLRQSODQRQWKHLPSRUWHGJRRGV HVSHFLDOO\
ZKHQ LPSRUWHG JRRGV DUH LQ D IRUP RI JHQHUDO
PHUFKDQGLVH
• $Q\ RWKHU UHOHYDQW LQIRUPDWLRQ WR VXSSRUW WKH
DSSOLFDWLRQ
)XUWKHULQIRUPDWLRQRQH[HPSWLRQVFDQEHREWDLQHGIURP
WKH75$¶VWRRONLWPHQWLRQHGHDUOLHURQ
5.6 FURTHER CLARIFICATIONS ON TAXES
7KH&62VDUHDGYLVHGWKDWWREHLQVDIHVLGHZKHUHDQ
RUJDQL]DWLRQKDVREOLJDWLRQWRFRPSO\ZKLOHWKHFRQGLWLRQV
DUHQRWDVFOHDULWFDQ¿OHµQLO¶PRQWKO\RUDQQXDOUHWXUQV
IRU WKH :&) 6'/ 3$<( RU :+7 )RU H[DPSOH LQ WKH
PRQWK;GHVSLWHWKDWZRUNZDVGRQHRUQRWEXWWKHUHZDV
QRVDODU\SDLG7KXVZKHUHWKHUHLVVDODU\¿HOGQLO]HUR
VKRXOGEHFRQVLGHUHGDQGUHWXUQSURFHVVHGZLWKQDPHVRI
WKRVHHPSOR\HHVRUYHQGRUVLQFDVHRIZLWKKROGLQJ
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

0RUHRYHU WKH XVHUV RI WKLV 0DQXDO DUH XUJHG WR VHHN
IXUWKHUFODUL¿FDWLRQVRQWD[PDWWHUVIURP75$RUFHUWL¿HG
WD[H[SHUWV8VHUVDUHDOVRXUJHGWR¿QGDQGUHDGUHOHYDQW
DQGFXUUHQWODZVRUUHJXODWLRQVRQWD[H[HPSWLRQV

)LQDOO\ LW VKRXOG EH QRWHG WKDW WKH 75$¶V WRRO NLW RQ
WD[DWLRQ IRU &62V KDV PRUH LQIRUPDWLRQ HVSHFLDOO\ RQ
FKDULWDEOH VWDWXV H[HPSWLRQV DQG DSSHDOV 7KHUHIRUH
&62V DUH XUJHG WR UHDG WKDW WRRO NLW DV ZHOO IRU PRUH
FODUL¿FDWLRQV

31
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
PART SIX:
REQUIREMENTS UNDER THE LAWS GOVERNING RESEARCH,
STATISTICS AND INFORMATION
6.1 INTRODUCTION
7KH FRQWHQWV RI WKLV SDUW RI WKH 0DQXDO DUH WR D ODUJH
H[WHQW GHGXFHG IURP WKH FRPSHQGLXP RI WKH ODZV
JRYHUQLQJ &62V ZKLFK ZDV SUHSDUHG E\ WKH 7+5'& LQ
+RZHYHUVXFKFRQWHQWVKDYHEHHQFRQVLGHUHGDORQJ
ZLWKUHFHQWDPHQGPHQWVRIWKHODZVDQGUHJXODWLRQVRQ
VWDWLVWLFV DQGLQIRUPDWLRQ 
,W VKRXOG EH QRWHG WKDW GRLQJ UHVHDUFK FROOHFWLQJ
VWDWLVWLFVVHHNLQJDQGGLVVHPLQDWLQJLQIRUPDWLRQWKURXJK
YDULRXV DYHQXHV LQFOXGLQJ RQOLQH SODWIRUPV DUH LQKHUHQW
UHVSRQVLELOLWLHV RI &62V $OO VXFK LQWHUYHQWLRQV DUH
UHJXODWHGE\GLIIHUHQWODZVPHQWLRQHGEHORZ7KHUHIRUH
&62V DUH XUJHG WKDW EHIRUH FRQGXFWLQJ UHVHDUFK DQG
SXEOLVKLQJUHSRUWVWKH\PXVWXQGHUVWDQGODZVWKDWJXLGH
UHVHDUFKDFWLYLWLHVDQGSXEOLFDWLRQ
32
Information Box # 6.1: CSOs’ constitutional rights to
information
7KHOHJDOIRXQGDWLRQRIUHVHDUFKLVLQIHUUHGIURPWKHULJKW
WR LQIRUPDWLRQ DV SURYLGHG XQGHU WKH &RQVWLWXWLRQ RI WKH
8QLWHG 5HSXEOLF RI 7DQ]DQLD $UWLFOH    SURYLGHV IRU
WKH ULJKW WR VHHN DQG LPSDUW LQIRUPDWLRQ $UWLFOH   
SURYLGHV WKDW HYHU\ SHUVRQ KDV D ULJKW WR LQIRUPDWLRQ RQ
HYHQWVDQGGHYHORSPHQWVLQVLGHDQGRXWVLGH7DQ]DQLDWKDW
LVUHOHYDQWWRKLVRUKHUEHLQJDQGWREHLQIRUPHGRQWKH
JHQHUDOPDWWHUVUHOHYDQWWRWKHVRFLHW\
6.2 FRAMEWORKS ON RESEARCH AND
INFORMATION
7KHOHJDODQG3ROLF\IUDPHZRUNIRUUHVHDUFKLQIRUPDWLRQ
DQGSXEOLFDWLRQLQ7DQ]DQLDLVFRPSULVHGLQWKHIROORZLQJ
OHJDODQGSROLF\LQVWUXPHQWVWKH&RQVWLWXWLRQRIWKH8QLWHG
5HSXEOLFRI7DQ]DQLDWKH7DQ]DQLD&RPPLVVLRQIRU
6FLHQFHDQG7HFKQRORJ\$FWRI &267(&+ODZ WKH
1DWLRQDO,QVWLWXWHIRU0HGLFDO5HVHDUFK$FWRI 1,05
ODZ  DQG WKH &RS\ULJKW DQG 1HLJKERULQJ 5LJKWV $FW RI
1999.
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
2WKHUV DUH WKH 5HFRUGV DQG $UFKLYHV 0DQDJHPHQW $FW RI
WKH$FFHVVWR,QIRUPDWLRQ$FWRIWKH6WDWLVWLFV
$FWRIWKH1DWLRQDO5HVHDUFKDQG'HYHORSPHQW3ROLF\
RIWKH&\EHUFULPHV$FWRIWKH0HGLD6HUYLFHV
$FW RI  WKH 1DWLRQDO 5HVHDUFK 5HJLVWUDWLRQ DQG
&OHDUDQFH*XLGHOLQHVRIDQGWKH(OHFWURQLFDQG3RVWDO
&RPPXQLFDWLRQV 2QOLQH&RQWHQW 5HJXODWLRQVRI
6.3 GENERAL OBLIGATIONS IMPOSED BY THE LAWS
6.3.1 Seeking Research Clearance – NBS, COSTECH
and NIMR
,QGLYLGXDOVDQGRUJDQL]DWLRQVZLVKLQJWRFRQGXFWUHVHDUFK
LQWKH7DQ]DQLD0DLQODQGKDYHWRVHHNUHVHDUFKFOHDUDQFH
IURP &267(&+ RU 1,05 DQG WKH 1DWLRQDO %XUHDX RI
6WDWLVWLFV 1%6  ,W LV D ELW FRPSOLFDWHG ZKHUH WR VWDUW
FOHDUDQFH SURFHVVHV ,Q SUDFWLFH HVSHFLDOO\ IRU VRFLDO
VFLHQWL¿FVWXGLHVDQLQGLYLGXDORURUJDQL]DWLRQLVDGYLVHGWR
VWDUWZLWK1%6ZKHUHVXFKLQGLYLGXDORURUJDQL]DWLRQZLOOEH
GLUHFWHGIXUWKHURQRWKHUSURFHGXUHVWRIROORZ
6.3.2 Categories of Persons/Organizations Need
COSTECH’s Research Clearance
&267(&+ GHYHORSHG JXLGHOLQHV LQ  DV WKH EHVW ZD\
WR SURYLGH JXLGDQFH RQ WKH SURFHVVHV IRU UHJLVWUDWLRQ DQG
FOHDUDQFHRIDOOUHVHDUFKDFWLYLWLHVFRQGXFWHGZLWKLQ7DQ]DQLD
0DLQODQG$FFRUGLQJWR*XLGHOLQHVWKHIROORZLQJFDWHJRULHV
RI SHUVRQV RUJDQL]DWLRQV QHHG UHVHDUFK FOHDUDQFH EHIRUH
WKH\HPEDUNRQDQ\UHVHDUFKLQ7DQ]DQLD
33
D  $OOIRUHLJQUHVHDUFKHUV
E   OO 7DQ]DQLDQV VWXG\LQJ DEURDG ZKR DUH LQ QHHG RI
$
GRLQJUHVHDUFKLQWKHFRXQWU\
F  $OO 7DQ]DQLDQV H[FHSW VWDII DQG VWXGHQWV IURP
LQVWLWXWLRQV RI KLJKHU OHDUQLQJ DV ZHOO DV VWDII IURP
DI¿OLDWHG UHVHDUFK LQVWLWXWLRQV RU JRYHUQPHQW
PLQLVWULHVZKRDUHUHTXLUHGWRGRUHVHDUFKDVSDUWRI
WKHLUGXWLHV
6.3.3 Research Clearance Procedures – COSTECH,
NIMR and TAWIRI
$SSOLFDWLRQV IRU UHVHDUFK FOHDUDQFH PXVW EH VXEPLWWHG WR
WKH'LUHFWRU*HQHUDO&267(&+DWOHDVWWKUHHPRQWKVEHIRUH
FRPPHQFHPHQWRIUHVHDUFK
$SSOLFDWLRQIRUPVDQGWHPSODWHVRIWKHUHTXLUHGVXSSRUWLQJ
GRFXPHQWV DUH DYDLODEOH RQ WKH &267(&+ ZHEVLWH KWWS
ZZZFRVWHFKRUW]
$SSURYDORI5HVHDUFK(WKLFDO&OHDUDQFHIURPWKHIROORZLQJ
DSSURSULDWH VXEMHFW PDWWHU DXWKRULWLHV LV UHTXLUHG SULRU WR
JUDQWRISHUPLWE\&267(&+
D  1DWLRQDO ,QVWLWXWH RI 0HGLFDO 5HVHDUFK 1,05  IRU
UHVHDUFKVWXGLHVLQYROYLQJPHGLFDOSXEOLFKHDOWKDQG
RUKXPDQVXEMHFWV KHDOWK 
E  7 DQ]DQLD)RRGDQG'UXJV$XWKRULW\IRU&OLQLFDO7ULDOV
F  7 DQ]DQLD :LOGOLIH 5HVHDUFK ,QVWLWXWH 7$:,5,  IRU
UHVHDUFK VWXGLHV LQYROYLQJ ZLOGOLIH DQG QDWXUDO
UHVRXUFHVFRQVHUYDWLRQ
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
$ QRQUHIXQGDEOH UHVHDUFK FOHDUDQFH DSSOLFDWLRQ IHH RI
86'LVSD\DEOHWR&267(&+DQGDQHWKLFDOFOHDUDQFH
IHH RI YDULHG DPRXQW LV DOVR SD\DEOH WR VXEMHFW PDWWHU
DXWKRULWLHV)RU1,05WKHIHHUDQJHVEHWZHHQ86'
IRU LQWHUQDWLRQDO UHVHDUFK WR 7=6  IRU 7DQ]DQLDQ
UHVHDUFK7KHVHUDWHVFKDQJHIURPWLPHWRWLPH
6.3.4 COSTECH’s Research Permits
3HUPLWV DUH JLYHQ IRU D SHULRG RI RQH \HDU RU IRU DQ
DSSURSULDWH GXUDWLRQ DQG FDQ EH UHQHZHG IRU VLPLODU
SHULRG SURYLGHG VDWLVIDFWRU\ SURJUHVV UHSRUWV IRU WKH
SUHYLRXV SHULRGV DUH UHFHLYHG E\ &267(&+ :KHQ WKHVH
IRUPDOLWLHVKDYHEHHQVDWLVIDFWRULO\FRPSOHWHG ZKLFKPD\
WDNH VHYHUDO PRQWKV  DQ DSSOLFDQW ZLOO UHFHLYH D IRUPDO
ZULWWHQ RIIHU RI D UHVHDUFK FOHDUDQFH )RUHLJQ UHVHDUFK
DSSOLFDQWVVKRXOGQRWPDNHDQ\LUUHYHUVLEOHSUHSDUDWLRQV
WROHDYHIRU7DQ]DQLDXQOHVVDQGXQWLOKHVKHUHFHLYHVWKLV
RIIHU OHWWHU 6RRQ DIWHU REWDLQLQJ D UHVHDUFK SHUPLW WKH
UHVHDUFKHUZLOOEHUHTXLUHGWRSURFHHGWRWKH,PPLJUDWLRQ
'HSDUWPHQWDQGDSSO\IRUFODVV&UHVLGHQFHSHUPLW
$OO UHVHDUFKHUV JUDQWHG UHVHDUFK SHUPLWV WKDW LQYROYH
FROOHFWLQJ KXPDQ SODQW RU DQLPDO PDWHULDOV GDWD WKDW
ZLOO EH H[SRUWHG RXWVLGH 7DQ]DQLD PXVW VXEPLW D VLJQHG
0DWHULDO 7UDQVIHU $JUHHPHQW 07$  'DWD 7UDQVIHU
$JUHHPHQW '7$  EHWZHHQ 7DQ]DQLD KRVW LQVWLWXWLRQ DQG
WKHIRUHLJQFRXQWHUSDUW7KH07$'7$ZLOOLQGLFDWHWHUPV
IRU FROOHFWLQJ VWRULQJ PDQDJLQJ WUDQVSRUWLQJ GLVSRVDO
RU UHWXUQLQJ RI WKH PDWHULDOV'DWD WR 7DQ]DQLD DIWHU WKH
FORVXUHRIWKHUHVHDUFKSURMHFW
34
$Q DSSOLFDQW ZKR KDV EHHQ SHUPLWWHG WR FRQGXFW
UHVHDUFKLQ7DQ]DQLDLVREOLJHGWRVXEPLWDVRIWFRS\DQG
WZR   SULQWHG FRSLHV RI WKH UHVHDUFK UHSRUWWKHVLV WR
&267(&+RQFRPSOHWLRQRIWKHUHVHDUFK7KHUHDUH/HJDO
FRQVHTXHQFHV RI FRQGXFWLQJ UHVHDUFK ZLWKRXW UHVHDUFK
SHUPLWLQ7DQ]DQLD
6.3.5 Obligations on Processing and Publication of
Statistics
7KHJRYHUQLQJODZLQWKLVUHJDUGLVWKH6WDWLVWLFV$FWRI
DVDPHQGHGLQ7KLVODZGH¿QHVµVWDWLVWLFV¶WRPHDQ
GDWD UHTXLUHG IRU WKH SURGXFWLRQ RI RUJDQL]HG VWDWLVWLFDO
LQIRUPDWLRQREWDLQHGIURPFHQVXVDQGVWDWLVWLFDOVXUYH\V
RUDGPLQLVWUDWLYHUHFRUGV7KHPDLQUHJXODWRURIVWDWLVWLFV
XQGHU WKLV ODZ LV 1%626 6RPH RI WKH NH\ REOLJDWLRQV WR
LQGLYLGXDOVDQGRUJDQL]DWLRQVRQVWDWLVWLFVDUH
D  'XW\ WR REWDLQ DQ DSSURYDO RI WKH 1%6 SULRU WR
XQGHUWDNLQJ RI WKH UHVHDUFK $Q DSSOLFDWLRQ IRU
DSSURYDOLVPDGHLQZULWLQJDWWDFKLQJGDWDFROOHFWLRQ
WRROV TXHVWLRQQDLUHV DQGEXGJHWHVWLPDWHV7KHUH
LVDOVRSUHVFULEHGIHHVWREHSDLG
E  1 HHG IRU DQ DSSURYDO RI WKH 1%6 SULRU WR WKH
GLVVHPLQDWLRQRIRI¿FLDOVWDWLVWLFV
26
(VWDEOLVKHGXQGHU6HFWLRQRIWKH6WDWLVWLFV$FWRI6HFWLRQ  
RIWKLVODZPDQGDWHV1%6DVDQDWLRQDOVWDWLVWLFVRI¿FHUHVSRQVLEOHIRU
SURGXFWLRQ FRRUGLQDWLRQ VXSHUYLVLRQ DQG GLVVHPLQDWLRQ RI   RI¿FLDO
VWDWLVWLFVDQGWRUWKHFXVWRGLDQVKLSRIRI¿FLDOVWDWLVWLFVLQWKHFRXQWU\
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
F   XW\WRDELGHZLWKLQWHUQDWLRQDOVWDQGDUGVQDWLRQDO
' F 
VWDQGDUGV DQG WKH SURYLVLRQV RI WKLV $FW JRYHUQLQJ
VWDWLVWLFDOLQIRUPDWLRQZKHQDSHUVRQRURUJDQL]DWLRQ
LQWHQGV WR GLVVHPLQDWH FROOHFWHG VWDWLVWLFDO
LQIRUPDWLRQ
G  7DNLQJ LQWR FRQVLGHUDWLRQ WKH IROORZLQJ HWKLFDO
VWDQGDUGVZKHQDSHUVRQRURUJDQL]DWLRQLQWHQGVWR
GLVVHPLQDWHVWDWLVWLFDOLQIRUPDWLRQ J  1  RW WR LPSHGH GXH SURFHVV RI WKH ODZ RU HQGDQJHU
• 3URIHVVLRQDOFRQVLGHUDWLRQVVFLHQWL¿FSULQFLSOHV
DQG SURIHVVLRQDO HWKLFV RQ WKH PHWKRGV DQG
SURFHGXUHV IRU WKH FROOHFWLRQ SURFHVVLQJ
VWRUDJHDQGSUHVHQWDWLRQRIVWDWLVWLFDOGDWD
• 7KHGXW\WRSUHVHQWLQIRUPDWLRQLQDFFRUGDQFH
ZLWK VFLHQWL¿F VWDQGDUGV RQ WKH VRXUFHV
PHWKRGVDQGSURFHGXUHVRIVWDWLVWLFV
• 7KHGXW\RIHQVXULQJREMHFWLYLW\DQGLPSDUWLDOLW\
LQUHSRUWLQJWKHUHVXOWVRIVWDWLVWLFDOLQIRUPDWLRQ
H  'XW\QRWWRSXEOLVKIDOVHRI¿FLDOVWDWLVWLFDOLQIRUPDWLRQ
6.3.6 Obligations under Media Services Law
7KH 0HGLD 6HUYLFHV $FW RI  OD\V GRZQ D QXPEHU
RI REOLJDWLRQV WR PHGLD SUDFWLWLRQHUV ZLWK DQ DLP RI
SURPRWLQJ SURIHVVLRQDOLVP LQ PHGLD LQGXVWU\ 7KH ODZ
DOVR HVWDEOLVKHV MRXUQDOLVWV¶ DFFUHGLWDWLRQ ERDUG DQG DQ
LQGHSHQGHQW PHGLD FRXQFLO 0DLQ REOLJDWLRQV XQGHU WKLV
ODZDVVWDWHGXQGHU6HFWLRQVHWFDUHIRUDOOPHGLD
KRXVHV
D  2EVHUYLQJXQLYHUVDOVHUYLFHREOLJDWLRQ
E  3URYLGLQJ PHGLD VHUYLFHV WR WKH SXEOLF DQG
JRYHUQPHQW
35
8SKROGSURIHVVLRQDOFRGHRIHWKLFV
G  3
 URYLGLQJSXEOLFDZDUHQHVVRQGHYHORSPHQWPDWWHUV
H  3URYLGLQJ PHGLD VHUYLFHV WR SXEOLF LQ DFFRUGDQFH
ZLWKOLFHQVHGVHUYLFHDUHD
I  1RW WR LVVXH LQIRUPDWLRQ RQ WKH QDWLRQDO VHFXULW\
RI 7DQ]DQLD DQG ODZIXO LQYHVWLJDWLRQ E\ WKH ODZ
HQIRUFHPHQWDJHQW
VDIHW\RIOLIHRIDQ\SHUVRQ
K  1RWWRIDFLOLWDWHRUHQFRXUDJHWKHFRPPLVVLRQRIDQ
RIIHQFH
L  1RWWRLQYROYHLQXQZDUUDQWHGLQYDVLRQRISULYDF\RI
DQLQGLYLGXDO
M  1RWWRLQIULQJHODZIXOFRPPHUFLDOLQWHUHVWLQFOXGLQJ
LQWHOOHFWXDOSURSHUW\ULJKWVRIWKHLQIRUPDWLRQKROGHU
HWF
N  1RW WR KLQGHU RU FDXVH VXEVWDQWLDO KDUP WR WKH
JRYHUQPHQWWRPDQDJHWKHHFRQRP\
O  2WKHUUHODWHGREOLJDWLRQV
P  1RWWRSUDFWLFHMRXUQDOLVPZLWKRXWEHLQJDFFUHGLWHG
LQDFFRUGDQFHWRWKH0HGLD6HUYLFHV$FWRI
1RWHWKDWDOPRVWVLPLODUREOLJDWLRQVDSSHDURQWKH$FFHVV
WR ,QIRUPDWLRQ $FW RI  DQG WKH UHJXODWLRQV RQ WKH
RQOLQHFRQWHQWVFLWHGHDUOLHURQ7KHXVHUVRIWKLV0DQXDO
DUH DGYLVHG WR JR WKURXJK WKRVH RWKHU ODZV LI D VSHFL¿F
QHHGDULVHV
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania
6.4 CSOs’ LIABILITIES ON OTHER SECTORIAL
LAWS
7KHUH DUH RWKHU QXPHURXV VHFWRULDO ODZV ZKLFK FDQ
EH UHOHYDQW WR WKH &62V¶ LQWHUYHQWLRQV LQFOXGLQJ RQ
RFFXSDWLRQDO KHDOWK VRFLDO SURWHFWLRQ VFKHPHV VRFLDO
VHFXULW\ LQVXUDQFH ZRUNHUV¶ FRPSHQVDWLRQ IXQG :&) 
HWF  GLVDELOLW\ VDYLQJ DQG FUHGLW VFKHPHV DQG OHJDO
DLG VHUYLFHV 7KH &62V DUH XUJHG WR HQVXUH WKDW WKH\
VHHNOHJDOVXSSRUWIURP3)&&66RUIURPDQ\RWKHUOHJDO
H[SHUWVEHIRUHHQJDJLQJ,QDQXWVKHOO&62VDUHUHTXLUHG
WRREVHUYHWKHIROORZLQJ
D  2FFXSDWLRQDO KHDOWK27 DQG VDIHW\ 2+6  7KH
2FFXSDWLRQDO+HDOWKDQG6DIHW\$FWRI 2+6$ 
ZKLFK LV EHLQJ HQIRUFHG E\ WKH 2FFXSDWLRQDO
+HDOWK DQG 6DIHW\ $JHQF\ 26+$  UHTXLUHV XQGHU
6HFWLRQ  WKDW HYHU\ ZRUNSODFH28 RU IDFWRU\ PXVW
EH UHJLVWHUHG XQGHU WKLV ODZ EHIRUH RSHUDWLQJ
5HJLVWUDWLRQ LV WKURXJK 26+$29 7KHUH DUH DOVR
UHTXLUHPHQWV RI KDYLQJ ¿UVW DLGHUV DW ZRUNSODFH
XQGHUWKH2FFXSDWLRQDO+HDOWKDQG6DIHW\ )LUVW$LG
DQG:HOIDUH)DFLOLWLHV 5XOHVRI
27
6HFWLRQRIWKH2+6$RIGH¿QHV‘occupational health’WRLQFOXGH
RFFXSDWLRQDOK\JLHQHRFFXSDWLRQDOPHGLFLQHDQGELRORJLFDOPRQLWRULQJ
28
$FFRUGLQJ WR 6HFWLRQ  RI 2+6$ RI  WKH ‘workplace’ PHDQV DQ\
SUHPLVHV RU SODFH ZKHUH D SHUVRQ SHUIRUPV ZRUN LQ WKH FRXUVH RI KLV
HPSOR\PHQW
29
5HDG6HFWLRQRI2+6$RIDQGYLVLW26+$¶VZHEVLWHIRUIXUWKHU
JXLGDQFH RQ UHJLVWUDWLRQ SURFHGXUHV 7KH 26+$ ZHEVLWH LV ZZZRVKD
JRW]
36
  KH&62VDUHXUJHGWRUHDG2+6$RILWVSROLF\
7
DQGUXOHV30
E  6RFLDO SURWHFWLRQ VFKHPHV 7KH 6RFLDO 6HFXULW\
5HJXODWRU\$XWKRULW\ $FWRIWKH1DWLRQDO6RFLDO
6HFXULW\ $FW RI  166) ODZ  DQG WKH :RUNHUV¶
&RPSHQVDWLRQ $FW RI  SOXV WKHLU UHJXODWLRQV
UHTXLUH PDQGDWRU\ UHJLVWUDWLRQ RI HPSOR\HUV DQG
HPSOR\HHV LQFOXGLQJ UHJLVWHUHG &62V WR WKH VRFLDO
SURWHFWLRQ VFKHPHV SDUWLFXODUO\ XQGHU WKH VRFLDO
VHFXULW\IXQGVHJ166)DQGZRUNHUV¶FRPSHQVDWLRQ
IXQG :&)  7KH &62V DUH DGYLVHG WR VHHN IXUWKHU
FODUL¿FDWLRQV RQ WKH UHJLVWUDWLRQ SURFHGXUHV WR 166)
DQG:&)$OOLQIRUPDWLRQLVDYDLODEOHLQWKHLUUHVSHFWLYH
ZHEVLWHV31
F  '
 LVDELOLW\ 6HFWLRQ    RI WKH 3HUVRQV ZLWK
'LVDELOLWLHV $FW RI  3:'V ODZ  UHTXLUHV HYHU\
HPSOR\HUV LQFOXGLQJ &62V  ZLWK WKH ZRUN IRUFH RI
WZHQW\DQGDERYHWRHPSOR\SHUVRQVZLWKGLVDELOLWLHV
EDVHG RQ D TXRWD V\VWHP DQG WR HQVXUH WKDW WKUHH
SHUFHQWXP  RILWFRQVWLWXWHV3:'V
30
1RWH$SDUWIURPWKH2FFXSDWLRQDO+HDOWKDQG6DIHW\ )LUVW$LGDQG:HOIDUH
)DFLOLWLHV 5XOHVRIWKHUHDUHVHYHUDORWKHUUXOHVLQFOXGLQJ PRVW
UHOHYDQW RQHV IRU &62V  WKH 2FFXSDWLRQDO +HDOWK DQG 6DIHW\ %XLOGLQJ
DQG&RQVWUXFWLRQ,QGXVWU\ 5XOHVRIWKH2FFXSDWLRQDO+HDOWKDQG
6DIHW\ *HQHUDO$GPLQLVWUDWLRQ 5XOHVRIWKH2FFXSDWLRQDO+HDOWK
DQG6DIHW\ *HQHUDO$GPLQLVWUDWLRQ  $PHQGPHQWV 5XOHVRIWKH
2FFXSDWLRQDO+HDOWKDQG6DIHW\ *HQHUDO$GPLQLVWUDWLRQ  $PHQGPHQWV 
5XOHV RI  WKH 2FFXSDWLRQDO +HDOWK DQG 6DIHW\ 1RWL¿FDWLRQ RI
2FFXSDWLRQDO 'LVHDVHV ,QMXULHV DQG 'DQJHURXV 2FFXUUHQFH  5XOHV RI
 DQG WKH SROLF\ NQRZQ DV WKH 1DWLRQDO 2FFXSDWLRQDO 6DIHW\ DQG
+HDOWK3ROLF\RI
31
6HHZZZQVVIJRW]DQGZZZZFIJRW]
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
  KH VDLG ODZ RQ 3:'V DOVR SXWV LW PDQGDWRU\ WR
7 
HQVXUHSUHVHQFHRIGLVDELOLW\VHQVLWLYHHQYLURQPHQWV
µMRE DFFRPPRGDWLRQ¶32  IRU 3:'V ± ZKLFK UHÀHFW
WKHLU VSHFL¿F QHHGV LQFOXGLQJ DFFHVVLELOLW\ RI RI¿FH
EXLOGLQJVDQGZRUNLQJIDFLOLWLHV
G  2
 WKHU UHTXLUHPHQWV RQ UXQQLQJ VDYLQJ DQG FUHGLW
VFKHPHV33 OHJDO DLG VHUYLFHV HJ SDUDOHJDOV34 HWF
KDYHWREHUHJLVWHUHGDQGREVHUYHUHOHYDQWODZV
6.5 CSOs’ LIABILITIES ON CRIMINAL RELATED
LAWS
7KHFULPLQDOOLDELOLW\RQSDUWRI&62V¶DFWRUVPD\DULVHLQ
VRPHRIIHQFHVFRPPLWWHGXQGHUWKH3HQDO&RGH&DS
WKH(FRQRPLFDQG2UJDQL]HG&ULPHV&RQWURO$FWRI
WKH3UHYHQWLRQDQG&RPEDWLQJRI&RUUXSWLRQ$FWRI
WKH $QWL0RQH\ /DXQGHULQJ $FW RI  WKH 3URFHHGV
RI&ULPH$FWRIWKH'UXJVDQG3UHYHQWLRQRI,OOLFLW
7UDI¿FLQ'UXJV$FWRIWKH3UHYHQWLRQRI7HUURULVP
$FWRIWKH$QWL7UDI¿FNLQJLQ3HUVRQV$FWRI
WKH1DWLRQDO'HIHQFH$FWRIDQGPDQ\RWKHUSHQDO
ODZV %HORZ DUH JHQHUDO FULPLQDO ODZUHODWHG REOLJDWLRQV
ZKLFKZRXOGEHUHOHYDQWWR&62V
D  $VVHPEOLQJ6HFWLRQVDQGRIWKH3ROLFH)RUFH
DQG $X[LOLDU\ 6HUYLFHV $FW &DS  SURYLGH IRU
FRQGLWLRQVIRUDVVHPEOLQJDQGSUHVFULEHSHQDOWLHVLQ
FDVHRIYLRODWLRQV
32
6HFWLRQ  RI WKH 3:'V ODZ GH¿QHV ‘job accommodation’ WR PHDQ
DSSURSULDWHPHDVXUHVWRGHVLJQDQGDGDSWZRUNSODFHVDQGZRUNSUHPLVHV
LQVXFKDZD\WKH\EHFRPHDFFHVVLEOHWRSHUVRQVZLWKGLVDELOLWLHV
33
8QGHUWKH0LFUR¿QDQFH$FWRI
34
8QGHUWKH/HJDO$LG$FWRI
37
6HFWLRQ  SURYLGHV IRU WKH UHTXLUHPHQW WR VXEPLW
D ZULWWHQ QRWL¿FDWLRQ RI LPSHQGLQJ DVVHPEO\ RU
SURFHVVLRQWRWKHSROLFHRI¿FHULQFKDUJHRIWKHDUHD
E  0RUDOLW\HJJHQGHUUHODWHGVH[XDORIIHQFHV7KH3HQDO
&RGH &DS  SURKLELWV VH[XDO RIIHQFHV VXFK DV
UDSH XQQDWXUDO VH[XDO RIIHQFHV SURFXULQJ SHUVRQV
IRUVH[XDOLQWHUFRXUVHRURWKHUNLQGVRISURVWLWXWLRQ
WUDI¿FNLQJ RI SHUVRQV IRU WKH SXUSRVH RI WUDGLQJ LQ
VH[ FKLOG VH[XDO DEXVH DQG VH[XDO H[SORLWDWLRQ
RI FKLOGUHQ IHPDOH JHQLWDO PXWLODWLRQ )*0  DQG
VH[XDOKDUDVVPHQW$OOWKHVHFRXOGLPSOLFDWH&62VRU
PHPEHUVRI&62V
F  )UDXGV 7KH 3HQDO &RGH &DS  SURKLELWV IDOVH
DFFRXQWLQJIRUJHU\DQGVLPLODURIIHQFHV,WGRHVQRW
WDUJHW D FRUSRUDWH ERG\ EXW LWV GLUHFWRUV DQG RWKHU
RI¿FHUVRIWKHFRUSRUDWLRQLQFOXGLQJWUXVWHHV
G  &RUUXSWLRQV DQG HFRQRPLF FULPHV 7KHVH RIIHQFHV
DUH SURKLELWHG XQGHU WKH 3UHYHQWLRQ DQG &RPEDWLQJ
RI&RUUXSWLRQ$FWRIDQGRWKHUODZVPHQWLRQHG
HDUOLHU RQ 6XFK RIIHQFHV FRXOG LQFOXGH VH[RUWDWLRQ
KRDUGLQJ RI PRQH\ RFFDVLRQLQJ ORVV WR VSHFL¿HG
DXWKRULWLHV WKHIW RI SXEOLF SURSHUW\ VWRFN WKHIW
RIIHQFHV DJDLQVW FRQVHUYDWLRQ RI ZLOGOLIH LOOHJDO
SURVSHFWLQJ IRU PLQHUDOV JHPVWRQHV DQG OHDGLQJ
RUJDQL]HGFULPH
35
5HIHUHQFH6HFWLRQVRIWKH3HQDO&RGH&DS)RULQVWDQFH
XQGHU VHFWLRQ  RI WKH 3HQDO &RGH DQ\ SHUVRQ EHLQJ D GLUHFWRU RU
RI¿FHURIDFRUSRUDWLRQRUFRPSDQ\ZKRPLVDSSURSULDWHVWKHFRUSRUDWLRQ
SURSHUW\RUGHIUDXGWKH¿QDQFHVRIWKHFRUSRUDWLRQRUFRPSDQ\FRPPLWV
DQRIIHQFHDQGLVOLDEOHWRLPSULVRQPHQWIRUIRXUWHHQ\HDUV
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

H   RQH\ ODXQGHULQJ DQG WHUURULVP 3RVVLELOLW\ WKDW

0
&62VFRXOGUHFHLYHIXQGVIURPµGLUW\¶VRXUFHVLIWKH\
DUHQRWNHHQWRHVWDEOLVKWKHVRXUFHEHIRUHUHFHLYLQJ
VXFKIXQGV6HFWLRQRIWKH$QWL0RQH\/DXQGHULQJ
$FW RI  SURYLGHV IRU RIIHQFHV DJDLQVW FRUSRUDWH
ERGLHVHJ&62V7KLVODZ DOPRVWVDPHDVWKHODZRQ
WHUURULVP VWDWHVXQGHUWKHVDLGSURYLVLRQWKDWZKHUH
WKH RIIHQFH LV FRPPLWWHG E\ D FRUSRUDWH ERG\ RU DQ
DVVRFLDWLRQRISHUVRQVHYHU\SHUVRQZKRDWWKHWLPH
RIWKHFRPPLVVLRQRIWKHRIIHQFHZDV D DGLUHFWRU
PDQDJHU FRQWUROOHU RU SDUWQHU RU E  FRQFHUQHG LQ
WKH PDQDJHPHQW RI LWV DIIDLUV PD\ EH FRQYLFWHG RI
WKHRIIHQFHRIPRQH\ODXQGHULQJ36

36
1RWH$SHUVRQIRXQGJXLOW\RIWKLVRIIHQFHVKDOOEHOLDEOHWRD¿QHRU
LPSULVRQPHQWRUERWK3HQDOWLHVIRUWKHRIIHQFHRIPRQH\ODXQGHULQJDUH
VLJQL¿FDQW DQG VKRZ WKH JRYHUQPHQW¶V LQWHQWLRQ WR SXQLVK RIIHQGHUV
3HQDOWLHV LQFOXGH ¿QHV RI XS WR ¿YH KXQGUHG PLOOLRQ VKLOOLQJV DQG QRW
OHVVWKDQRQHKXQGUHGPLOOLRQVKLOOLQJVRUWRDWHUPRILPSULVRQPHQWQRW
H[FHHGLQJWHQ\HDUVDQGQRWOHVVWKDQ¿YH\HDUVRUERWK

38
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
PART SEVEN:
CSOs’ COMPLIANCE SUPPORT SERVICE
7.1 INTRODUCTION
7KH &62V¶ &RPSOLDQFH 6XSSRUW 6HUYLFH &&66 IRUPHUO\
WHUPHG DV 55&&  ZDV SURSRVHG RQ  E\ FLYLO
VRFLHW\WKLQNWDQNPHPEHUVDVRQHRIIHDVLEOHVWUDWHJLHV
RI DGGUHVVLQJ FKDOOHQJHV UHODWLQJ WR OHJDO FRPSOLDQFH
WKDW &62V ZHUH IDFLQJ HVSHFLDOO\ DIWHU WKH LQWURGXFWLRQ
RIQHZFKDQJHVLQWKHODZVJRYHUQLQJVRPHRIWKH&62V
RSHUDWLRQV
7KH &&66 FRYHUV ERWK D  &62V¶ LQWHUQDO LQVWLWXWLRQDO 
FDSDFLW\ JDSV DQG E  SURFHGXUDO LVVXHV RQ FRPSOLDQF\
WRWKHUHJXODWRU\DXWKRULWLHV
39
7.2 OVERALL AND SPECIFIC OBJECTIVES OF CCSS
$Q RYHUDOO REMHFWLYH RI WKLV LQWHUYHQWLRQ LV WR ¿OO FULWLFDO
JDSV LQ WKH SURFHGXUDO UHTXLUHPHQWV RI FRPSOLDQFH WR
VHUYH &62V IURP HPLQHQW GDQJHU RI EHLQJ LQFULPLQDWHG
RQYLRODWLRQRIWKHUHOHYDQWODZV
7KHVSHFL¿FREMHFWLYHVDUHJURXSHGLQWRWKUHHFDWHJRULHV

L  6KRUW7HUP7RDGGUHVVVSHFL¿FQHHGVRILQGLYLGXDO
&62V DV PDQLIHVWLQJ PDQDJHPHQW IRU FULVLV
DSSURDFK ±VXUYLYDOVWUDWHJ\
LL  , QWHUPHGLDWH 7HUP 7R EULGJH NQRZOHGJH JDSV RQ
OHJDO IUDPHZRUNV JRYHUQLQJ FLYLO VRFLHW\ VHFWRU
LQ 7DQ]DQLD  OHJDO HPSRZHUPHQW VHOIDVVHUWLYH
VXVWDLQDELOLW\DQGSUHYHQWLYHDSSURDFK
LLL  /
 RQJ 7HUP 7R JHQHUDWH DGYRFDF\ LVVXHV HVSHFLDOO\
RQWKHDSSOLFDELOLW\RIODZVWR&62V
7KHWKLUGVSHFL¿FREMHFWLYHLVLQWHQGHGWRIHHGLQWRRWKHU
WKHPDWLF LQWHUYHQWLRQV RQ WKLV ZKLFK DUH JHDUHG WRZDUG
LPSURYLQJWKHFLYLOVRFLHW\VHFWRU
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

7.3 SIGNIFICANCE OF CCSS APPROACH D   HFKQLFDOOHJDOVXSSRUW 7/6S WRQHHG\&62V7KH

7
PRGDOLW\RI7/6SWREHRIIHUHGLQFOXGH
%DVLQJRQWKHREMHFWLYHV DQGVFRSHRI&&66 LQVXPPDU\ • 6WDWLRQHG 7/6S VWDWLRQHG µFOLQLF¶  ± FXUUHQWO\
WKLVHQJDJHPHQWLVDFLYLOVRFLHW\VHOIKHOSLQLWLDWLYHZKLFK WKURXJK )&6¶ VXERI¿FH ORFDWHG LQ 'RGRPD
ZLOOQRWRQO\IDFLOLWDWHWKHVXUYLYDORIWKHVHFWRUEXWDOVR ZKHUHWKHFLYLOVRFLHW\¶VUHJXODWRUVDUHFXUUHQWO\
FRQWULEXWHFRPSUHKHQVLYHO\WRIXUWKHUOHYHOUHIRUPV • 0RELOH7/6S URDPLQJµFOLQLF¶ ±WKURXJKSK\VLFDO
YLVLWDWLRQVRUHVHUYLFHV YLUWXDOVXSSRUW 
7KH H[SHULHQFH IURP LW ZLOO VHUYH DV FDVHEDVHG DQG   1RWH/HJDOVXSSRUWWREHUHQGHUHGLQFOXGH
HYLGHQFHEDVHG PDWHULDOV IRU VWUDWHJLF HQJDJHPHQW    )LOOLQJRISUHVFULEHGIRUPV
OREE\LQJ DQG DGYRFDF\  WKURXJK DQRWKHU WKHPDWLF    5HVSRQGLQJWRDFFXVDWLRQOHWWHUVFKDUJHV
LQWHUYHQWLRQ    &RDFKLQJ RI OHJDO WH[WV SURYLVLRQV DQG
PHQWRULQJ
   5HIHUULQJ FDVHV WR WKH UHOHYDQW VHUYLFH
SURYLGHUV
• $ZDUHQHVV UDLVLQJ RI FRPSOLDQF\ SURFHGXUDO
LVVXHVHJWKLV3)¶V0DQXDODWKDQG75$¶VWRRO
NLW )&6¶ µVHOIKHOS NLWV¶ DQG µFKHFNOLVWV¶ RQ D
QXPEHURIFRPSOLDQFHUHTXLUHPHQWVLQFOXGLQJ
   7HFKQLFDOUHSRUWV
   )LQDQFLDOUHSRUWV
Source:$GY.LSRERWD¶V2ZQ&RQVWUXFWLRQWK-XQHDQGQG-XO\    7D[DWLRQ
   2
 FFXSDWLRQDOKHDOWK 26+$ 
7KHIROORZLQJ ¿JXUHVXPPDUL]HVDORJLF ÀRZRIVHUYLFHV    5
 HVHDUFKHV WR1%6&267(&+HWFDVSHU
UHQGHUHG E\ WKH &&66 DQG UHVXOWV HDUQHG IURP WKH 6WDWLVWLFV$FWRIDVDPHQGHG 
LQWHUYHQWLRQV    1
 HZJXLGHOLQHVLVVXHGE\WKHJRYHUQPHQW
   3D\PHQWRIIHHV
7.4 SCOPE OF CCSS • 5HIHUUDO UHVSRQVHV ± HJ UHIHUULQJ WKH PDWWHU
WR RWKHU WHFKQLFDO VHUYLFH SURYLGHUV RU KLJKHU
%DVLQJRQWKHVSHFL¿FREMHFWLYHVRIWKH&&66WKHLQWHQGHG DXWKRULWLHV
FOLQLFDODSSURDFKLVH[SHFWHGWRRIIHUWKHIROORZLQJUDQJH
RIWHFKQLFDOOHJDOVHUYLFHV

40
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)
E  , QIRUPDWLRQDOHUWVXSGDWHVDQGVKDULQJVHDUFKLQJ
LQWHUSUHWLQJ DQG SURPSWO\ VKDULQJ RXW DOO XSGDWHV
DQGGLUHFWLYHVIURPWKHUHJXODWRUVDOOWKHWLPHVXFK
RUGHUV DUH UHOHDVHG 7KLV FDQ EH GRQH E\ DPRQJ
RWKHU GLVVHPLQDWLRQ PHWKRGV HVWDEOLVKLQJ JURXS
PDLOLQJOLVW
F  0RQLWRULQJ RI WUHQGV DQDO\]LQJ GRFXPHQWLQJ DQG
UHSRUWLQJ IHHGEDFN  RQ WKH VDPH 6SHFL¿FDOO\
KLJKOLJKWLQJ VRPH JUD\ DUHDV QHHGLQJ LQVWLWXWLRQDO
SROLF\RUOHJDOUHIRUPV
G   IIHULQJ LQVWLWXWLRQDO JRYHUQDQFH VXSSRUWV HJ
2 DVXQGHVLUDEOHDSSURDFK
WHFKQLFDO VXSSRUWV RQ FRUSRUDWH JRRG JRYHUQDQFH
SULQFLSOHV±&62V
7.5 SOME OF THE CCSS’ WORKING RULES
2WKHU LPSRUWDQW LVVXHV WR FRQVLGHU DORQJ ZLWK &&66 ±
ZKLFK FDQ EH DGGUHVVHG RU KDQGOHG E\ RWKHU WKHPDWLF
JURXSVRIWKLVHQJDJHPHQWDUH
D  0XWXDO HQJDJHPHQW ZLWK UHJXODWRUV WKLV LV D
SUHYHQWLYHDQGPLWLJDWLRQPHDVXUH6KRXOGEHJLYHQ
¿UVW SULRULW\ ± DIWHU DVFHUWDLQLQJ &62V QHHGV JDS
WKURXJKDPDSSLQJH[HUFLVH$QHHGIRUWKH6WUDWHJLF
(QJDJHPHQW7HDPWRVPRRWKO\HQJDJHDQGQHJRWLDWH
ZLWKWKHUHJXODWRUV7KHDLPLVWRFUHDWHµFRQVHQVXV
DGLGHP¶ FRPPRQXQGHUVWDQGLQJRIVRPHSHUWLQHQW
LVVXHV RQ FRPSOLDQF\  ,Q WKLV ZD\ WKH ZRUNLQJ
UHODWLRQVKLSEHWZHHQWKHWZRVLGHVZLOOEHLPSURYHG
41
E  7
 KH &&66 DSSURDFK WR FRQVLGHU DOO DFWRUV LQ FLYLO
VRFLHW\
F  1
 HHGLQJ WR GLJ GHHS WR XQGHUVWDQG VRXUFHV RI
WKH SUREOHP DWWULEXWHG WR WKH FXUUHQW WUHQGV RI
DFFXVDWLRQV
G  &
 RQWLQXH OHDUQLQJ RQ KRZ WR HQJDJH ZLWK WKH
JRYHUQPHQWHVSHFLDOO\ZKHQWKHUHLVDFULWLFDOPDWWHU
EHWZHHQ &62V DQG WKH JRYHUQPHQW µ'LSORPDWLF¶
DSSURDFKVKRXOGEHWKHPRVWSUHIHUUHGZD\5HDFWLQJ
RQJRYHUQPHQW¶VDFFXVDWLRQV RQFRPSOLDQFHLVVXHV 
WKURXJKVRFLDOPHGLDSODWIRUPVVKRXOGEHFRQVLGHUHG
7.6 DIRECTIVES ON CCSS
7KH &62V LQ QHHG RI VXFK VHUYLFHV DUH DGYLVHG WR VHHN
VXSSRUW IURP &&66¶ FRRUGLQDWLQJ XQLW FXUUHQWO\ EDVHG
LQ 'RGRPD XQGHU WKH )&6¶ VXERI¿FH 7KH VHUYLFHV DUH
UHQGHUHGIUHHRIFKDUJH7KHUHLVDQDFWLRQSODQIRU&&66
RSHUDWLRQDOL]DWLRQ ZKLFK FRYHUV DPRQJ RWKHU LVVXHV
DZDUHQHVV WUDLQLQJV RQ FRPSOLDQFH UHTXLUHPHQWV 7KLV
0DQXDO DW KDQG ZLOO EH XVHG DV RQH RI WKH DZDUHQHVV
ULVLQJWRROV
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

APPENDICES
REFERENCES
Laws, Polices and Regulations • ) LUH DQG 5HVFXH )RUFH 6DIHW\ ,QVSHFWLRQ DQG
&HUWL¿FDWHV $PHQGPHQW 5HJXODWLRQVRI
• $FFHVVWR,QIRUPDWLRQ$FWRI • , QFRPH7D[$FW&DS
• $
 LUSRUW6HUYLFH&KDUJHV$FW&DS • / HJDO$LG$FWRI
• $
 QWL0RQH\/DXQGHULQJ$FWRI • / RFDO *RYHUQPHQW $XWKRULWLHV 5DWLQJ  $FW &DS
• $
 QWL7UDI¿FNLQJLQ3HUVRQV$FWRI 289.
• &
 RPSDQLHV$FW&DS • / RFDO*RYHUQPHQW)LQDQFHV$FW&DS
• &
 RQVWLWXWLRQ RI WKH 8QLWHG 5HSXEOLF RI 7DQ]DQLD RI • 0 HGLD6HUYLFHV$FWRI
1977. • 0 LFUR¿QDQFH$FWRI &DS 
• &
 RRSHUDWLYH6RFLHWLHV$FW&DS • 0 RWRU 9HKLFOH 7D[ 5HJLVWUDWLRQ DQG 7UDQVIHU  $FW
• &
 RS\ULJKWDQG1HLJKERULQJ5LJKWV$FWRI &DS
• &
 \EHUFULPHV$FWRI • 0 ZRQJR]R ZD 8UDWLEX ZD 0DVKLULND <DVL\R \D
• '
 UXJVDQG3UHYHQWLRQRI,OOLFLW7UDI¿FLQ'UXJV$FWRI .LVHULNDOL7DQ]DQLD%DUDRI$SULO37
1995. • 1
 DWLRQDO'HIHQFH$FWRI
• (
 DVW $IULFDQ &RPPXQLW\ &XVWRPV 0DQDJHPHQW • 1
 DWLRQDO,QVWLWXWHIRU0HGLFDO5HVHDUFK$FWRI
5HJXODWLRQVRI
• (
 DVW $IULFDQ &RPPXQLW\ 2QH 6WRS %RUGHU 3RVW $FW • 1
 DWLRQDO 2FFXSDWLRQDO 6DIHW\ DQG +HDOWK 3ROLF\ RI
RI 2010.
• (
 DVW $IULFDQ &RPPXQLW\ 2QH 6WRS %RUGHU 3RVW • 1
 DWLRQDO5HVHDUFKDQG'HYHORSPHQW3ROLF\RI
5HJXODWLRQVRI • 1
 DWLRQDO 5HVHDUFK 5HJLVWUDWLRQ DQG &OHDUDQFH
• (
 FRQRPLF DQG 2UJDQL]HG &ULPHV &RQWURO $FW RI *XLGHOLQHVRI
1984. • 1
 DWLRQDO6RFLDO6HFXULW\$FWRI
• (
 OHFWURQLF DQG 3RVWDO &RPPXQLFDWLRQV 2QOLQH • 1
 DWLRQDO6SRUWV&RXQFLORI7DQ]DQLD$FW&DS
&RQWHQW 5HJXODWLRQVRI • 1
 RQ*RYHUQPHQWDO 2UJDQL]DWLRQV $PHQGPHQWV 
• (
 OHFWURQLF5HYHQXH&ROOHFWLRQ6\VWHPRI 5HJXODWLRQVRI *1 
• (
 PSOR\PHQWDQG/DERXU5HODWLRQV$FWRI 37
/LWHUDOO\WUDQVODWHGWKHµ*XLGHOLQHIRU&RRUGLQDWLRQRI1*2VRSHUDWLQJ
• (
 [FLVH 0DQDJHPHQWDQG7DULII $FW&DS LQ0DLQODQG7DQ]DQLDRI$SULO¶

42
 In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

• 1
 RQ*RYHUQPHQWDO 2UJDQL]DWLRQV $PHQGPHQWV  • 6
 RFLHWLHV$FW&DS
5HJXODWLRQVRI *1  • 6
 RFLHWLHV5XOHVRI *1 
• 1
 RQ*RYHUQPHQWDO2UJDQL]DWLRQV$FWRI • 6
 WDPS'XW\$FW&DS
• 2
 FFXSDWLRQDO +HDOWK DQG 6DIHW\ %XLOGLQJ DQG • 6
 WDWLVWLFV$FWRI
&RQVWUXFWLRQ,QGXVWU\ 5XOHVRI • 7
 DQ]DQLD &RPPLVVLRQ IRU 6FLHQFH DQG 7HFKQRORJ\
• 2
 FFXSDWLRQDO +HDOWK DQG 6DIHW\ )LUVW $LG DQG $FWRI
:HOIDUH)DFLOLWLHV 5XOHVRI • 7
 DQ]DQLD5HYHQXH$XWKRULW\$FW&DS
• 2
 FFXSDWLRQDO +HDOWK DQG 6DIHW\ *HQHUDO • 7
 D[ $GPLQLVWUDWLRQ *HQHUDO  5HJXODWLRQV RI 
$GPLQLVWUDWLRQ  $PHQGPHQWV 5XOHVRI DQGLWVDPHQGPHQWV
• 2
 FFXSDWLRQDO +HDOWK DQG 6DIHW\ *HQHUDO • 7
 D[ $GPLQLVWUDWLRQ 5HJLVWUDWLRQ RI 6PDOO 9HQGRUV
$GPLQLVWUDWLRQ  $PHQGPHQWV 5XOHVRI DQG6HUYLFHSURYLGHUV 5HJXODWLRQVRI
• 2
 FFXSDWLRQDO +HDOWK DQG 6DIHW\ *HQHUDO • 7
 D[$GPLQLVWUDWLRQ$FW&DS
$GPLQLVWUDWLRQ 5XOHVRI • 7
 D[5HYHQXH$SSHDOV$FW&DS
• 7
 UXVWHHV¶,QFRUSRUDWLRQ$FW&DS
• 2
 FFXSDWLRQDO +HDOWK DQG 6DIHW\ 1RWL¿FDWLRQ RI • 9
 DOXH $GGHG 7D[ ([HPSWLRQ 0DQDJHPHQW
2FFXSDWLRQDO 'LVHDVHV ,QMXULHV DQG 'DQJHURXV 3URFHGXUHV 5HJXODWLRQVRI
2FFXUUHQFH 5XOHVRI • 9
 DOXH$GGHG7D[ *HQHUDO 5HJXODWLRQVRIDQG
• 2
 FFXSDWLRQDO+HDOWKDQG6DIHW\$FWRI LWVDPHQGPHQWRI
• 3
 HQDO&RGH&DS • 9
 DOXH$GGHG7D[&DS
• 3
 ROLWLFDO3DUWLHV$FW&DS • :
 RUNHUV¶&RPSHQVDWLRQ$FWRI
• 3
 RUW6HUYLFHV&KDUJHV$FW&DS • :
 ULWWHQ /DZV 0LVFHOODQHRXV $PHQGPHQWV  $FW RI
• 3
 UHYHQWLRQ DQG &RPEDWLQJ RI &RUUXSWLRQ $FW RI  $FW1RRI 
2007. • :
 ULWWHQ /DZV 0LVFHOODQHRXV $PHQGPHQWV  $FW RI
• 3
 UHYHQWLRQRI7HUURULVP$FWRI  $FW1RRI 
• 3
 URFHHGVRI&ULPH$FWRI
• 5
 HFRUGVDQG$UFKLYHV0DQDJHPHQW$FWRI
• 5
 RDGDQG)XHO7ROO$FW&DS
• 5
 RDG7UDI¿F 0RWRU9HKLFOH5HJLVWUDWLRQ 5HJXODWLRQV
RIDQGLWVDPHQGPHQWV
• 6
 RFLDO6HFXULW\ 5HJXODWRU\$XWKRULW\ $FWRI
• 6
 RFLHWLHV$FW $SSOLFDWLRQ 2UGHURI

43
 Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

Other Publications

• 7
 +5'&¶V &RPSHQGLXP RI /DZV *RYHUQLQJ &62V LQ
7DQ]DQLDRI
• 7
 5$¶V 7D[DWLRQ IRU 1RW IRU 3UR¿W 2UJDQL]DWLRQV LQ
7DQ]DQLD$JXLGHWR&LYLO6RFLHW\2UJDQL]DWLRQVRI
2021.

FORMS UNDER NGOS LAW

>6HH9ROXPH,,RIWKLV0DQXDO@

FORMS UNDER SOCIETIES’ LAW

>6HH9ROXPH,,RIWKLV0DQXDO@

FORMS UNDER TRUSTEES’ LAW

>6HH9ROXPH,,RIWKLV0DQXDO@

COMPLIANCE CHECK-LIST
>6HH9ROXPH,,RIWKLV0DQXDO@

44
In Partnership with CSOs’ Compliance Support Services Under: Foundation for Civil Society (FCS)

NOTES

45
Manual on Compliance with Legal and Regulatory Frameworks Governing Civil Society Organizations in Tanzania

NOTES

46
 76)V_
+HYLZ:HSHHT;HUaHUPH
;LS!
*LSS!
,THPS!PUMV'WVSPJ`MVY\TVY[a
>LI!^^^WVSPJ`MVY\TVY[a