TEST YOUR UNDERSTANDING

Attempt these questions as you prepare for next week’ lecture.

1. Mr. Ababuu has a permanent home in Morogoro but was abroad for several years and is still living
abroad. Determine the residential status of Mr. Ababuu.
2. In 2010, Mr. Sadiki, who has no permanent home in Tanzania came to Tanzania for holiday and stayed
for 200 days. Determine the residential status of Mr. Sadiki for the year of income 2010.
3. Mr. Kapufi has no permanent home in Tanzania. He has been frequently visiting the country for business
purposes. In 2013 he stayed for 120 days, and in 2012 and 2011 he stayed in Tanzania for 140 and 100
days respectively. Determine the residential status of Mr. Kapufi.
4. Salma is employed by a Tanzania private entity and has been seconded in Rwanda since 2007. Salma did
not come to Tanzania during the year of income 2010. Determine the residential status of Salma for the
year of income 2010.
5. Mr. Kamar is an Indian who came to Tanzania for the first time in 3rd June 2011 to work in an NGO
known as HEKI (T) Ltd. On 28th February 2012, HEKI (T) Ltd sent him to Angola and stayed there until
2nd December 2012. On 26th January 2013, he travelled to Canada to see his family and stayed there till
7th September 2013. On 1st May, 2014, he moved into his house in Dar es Salaam which he had bought
on 28th September 2013. Before moving into his house, he had been renting a two- bedroom house since
1st January, 2014. On 21st December, 2014, the government of Uganda hired him to work in the embassy
of Uganda in South Africa where he has been staying to date. The Ugandan appointment forced him to
sell his residential house in Dar es Salaam on 26th December 2014.

Required: Use section 66 of the Income Tax Act, Cap 332 to determine the residential status of Mr.
Kamar for the years of income 2011, 2012, 2013, 2014 and 2015.

6. Study the following three given scenarios;

a. Mr. Mkushi maintains a permanent home in the United Republic of Tanzania (URT). He was
outside Tanzania (abroad) between 01.01.2012 and 08.12.2013 and came back to Tanzania
between 08.12.2013 and 25.12.2013.
b. Ms Cathie was outside the United Republic of Tanzania but returned to Tanzania on 11th June
2013 and again left Tanzania on 21st January 2014.
c. Mrs. Pakutokea is employed by the Tanzania Government and was posted at the Tanzania
Embassy in Tokyo Japan since 1st August 2012. She did not come to Tanzania during the year
of income 2013.
Required:

For each of the scenarios above, state and explain whether the person mentioned was a resident
of United Republic of Tanzania for the year of income 2013.