QUESTION ONE

a) Briefly explain the following as per ITA, R.E. 2019

i) Imposition of income tax
ii) Scope of chargeability of income tax
iii) Total income
b) Briefly explain the determination of residential status of the person as per ITA, R.E. 2019
c) Dr Majimarefu has been a professor of marketing and head of Executive Development
Programme of University of Mbeya, Tanzania. The University has a housing scheme, under
which it provides accommodation to its staff who then suffer a 5% deduction on their salaries
as rent. The market value for the rent was 200,000/=
• Dr. Majimarefu was however employed under unspecified term in which provided among
other things a salary of 2,000,000/= per month.
• The total bill for 2021 for electricity, telephone and facilities was 680,000/=. This was fully
paid by the employer.
• He was appointed by the Centre for the promotion of Exports from Developing countries
to carry out a market survey in Tanzania on the market for developed countries and
products for exports to Europe. He was paid the full cost of study and an additional fee of
2,500,000/=. This study was carried out during the months of March and April, 2021.
• On a part time basis, he was offering consultancy services to Ughonile Business
Consultants. For this, he was paid 20,000/= per hour. During 2021 he spent 25 hours with
the Ughonile firm.
• His birthday coincided with Easter, 2021. During the 2021 Easter celebrations, the
University awarded him a birthday present worth 460,000/=. However, this present had a
market value of 500,000/= . In additional to that, another present was valued at 300,000/=
was awarded to him by his fellow workers.
• He was required to appear in the quarterly meeting of the university senate. The University
paid him 300,000/= for such attendance. During 2021, he attended all such meeting held,
while was still in the employment.
• A distribution of surplus made from short courses and consultancy carried out at the
University during 2020 was made in May 2021. For this purpose, he was paid a sum of
680,000/=
3
• He was provided with a brand-new car which was whole used for domestic purpose by his
wife. This car was purchased by the university for 6,000,000/=. Moreover, the running
expenses of the car totaling to 800,000/= were fully met by the University. The engine
capacity if 2500cc
• As part of the contract of employment, the employer was required to contribute an amount
equivalent to 150,000/= per month to a private pension scheme established in the
Netherlands. The scheme was not approved by the Commissioner.
• The total contribution to the approved retirement fund is 20% of the basic salary in which
the employer contributes 10% and the balance is contributed by the employee.
• The University also provides medical services to its employees, who are treated at Mission
Mbalizi Hospital. The total bill due to services rendered to Dr. Majimarefu and family
amount to 3,000,000/=. In addition, the company reimbursed him 600,000/= being medical
expenses personally incurred by him in another hospital which is not known by the
employer.
• He received interest from NBC of 800,000/= and a dividend from a local company of
600,000/= during 2021. No withholding tax was deducted at the source.
• The employer met the expenses of 2,000,000/= for transporting him and his belongings
back home to the Netherlands.
• Dr. Majimarefu is one of the trustees in KASHESHE TRUST, a non resident trust. On 15th

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October 2021 he received 500,000/= as distribution for the trust.
• During the year Dr. Majimarefu sold 10 hectors of land, which was at Forest Mpya and
received 25,000,000/=. He purchased this land for 15,000,000/= in 2015. Mzee Abdallah
had used this land for agricultural purposes for two years before had decided to sell it to
Dr. Majimarefu
• Dr. Majimarefu was given an interest free loan of 8,000,000/= payable in two calendar
years on monthly installment (assume the statutory interest rate if 15% p.a)
• On 31st October 2021, Dr. Majimarefu terminated his contract of service and University of
Mbeya decided to pay him 20,000,000/= as terminal benefit to him. The contract was for
unspecified term and provide for compensation.
Required:
4
By applying relevant provisions of ITA revised 2019, compute Dr. Majimarefu for financial year
2021
a) Income for investment
b) Income from business
c) Income from employment
d) Total Income Taxable income for financial year 2021
e) Justify the tax treatment made on each of the items appeared on computation of (a),(b)
and (c) above by quoting the relevant provisions of ITA.

SUGGESTED SOLUTION
a) Explanation of Key Concepts as per ITA, R.E. 2022
i) Imposition of Income Tax:
Imposition of income tax involves the process by which the government assesses and collects taxes
on individuals' and entities' earnings, gains, and other taxable income. The charge to tax is
explained under Section 4 of ITA, R.E. 2022 where 'charging' means imposition of income tax; or
levy or subjection of particular source of income or person to income tax Charge to tax under
section 4 is limited to:
a) Total income for a year of income
b) Repatriated income of a domestic permanent establishment (defined under section 3) for a year
of income
c) Final withholding tax/payments during the year (those which satisfies the needs of the
Commissioner and thus needs no further assessment, i.e. are regarded as final, e.g. interest from
savings bank account)
ii) Scope of Chargeability of Income Tax:
The scope of chargeability of income tax refers to the range and extent to which income is subject
to tax under the ITA. This includes all income derived from Tanzania and, in certain cases, income
from abroad. The Act defines taxable income as per section 6 as “income of a person for a year of
income from any employment, business or investment”. It also sets out specific provisions for

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different types of taxpayers, including individuals, partnerships, companies, and trusts, ensuring
that all relevant income sources are captured within the tax net.

iii) Total Income:

Total income, as defined by the ITA, as per section 5(1) “The total income of a person shall be the
sum of the person's chargeable income for the year of income from each employment, business
and investment less any reduction allowed for the year of income under section 61 relating to
retirement contributions to approved retirement funds.”
This means is the aggregate of all taxable income sources an individual or entity receives
in a tax year, after allowing for permissible deductions and exemptions. This includes employment
income, business income, investment income, and any other income deemed taxable by the Act.
Calculating total income is crucial for determining the amount of tax payable.

b) Determination of Residential Status of a Person as per ITA, R.E. 2022

The determination of a person's residential status under the ITA is essential for establishing their
tax liability. A resident taxpayer is generally subject to tax on worldwide income, while a non-
resident taxpayer is taxed only on income sourced within Tanzania. The ITA outlines several
criteria for determining residency:
i. Individual Residency: is explain under section 66 (1) “An individual is considered a
resident if they have a permanent home in Tanzania, spend 183 days or more in Tanzania
during the tax year, or are present in Tanzania during the tax year and in each of the two
preceding years for periods averaging more than 122 days a year.”
ii. Company Residency: A company is resident in Tanzania if it is incorporated in Tanzania
or if its management and control are exercised in Tanzania this is accordance to section
66(4).
iii. Other Entities: For entities such as trusts under section 66(3) and partnerships under
section 66(2), residency is typically determined by the location of management and control
or where the trust or partnership is established or operates from.
These criteria ensure that the tax system fairly assesses individuals and entities based on their
connection to Tanzania, thereby capturing the appropriate income for taxation.

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(b) MBEYA UNIVERSITY IS TREATEAD AS PUBLIC ORGANIZATION
Name of tax payer: Majengo LTD
Source of Income: Investment, Business and Employment income
Residential status: Residential
YOI: 2022
Statement of computation of chargeable income from Investment, Business and Employment
income for YOI 2012
Category Description Amount (TZS)
(a) Investment Income
Interest from NBC 800,000
Dividend from a local company 600,000
Trust distribution (KASHESHE TRUST) 500,000
Capital gain from land sale 10,000,000
Total Investment Income 11,900,000
(b) Business Income Description Amount (TZS)
Consultancy with Ughonile Business Consultants 500,000
Total Business Income 500,000
(c) Employment
Income Description Amount (TZS)
Basic Salary (2,000,000 TZS/month * 10 months) 20,000,000
Rent deduction (5% of salary) NILL
Electricity, telephone, facilities (employer paid) NILL
Market survey fee NILL
Birthday present from university NILL
Birthday present from colleagues NILL
Senate meeting attendance fee 1200,000
Short courses surplus distribution 680,000
Private pension scheme contribution by employer 1,800,000
Medical services (employer paid) NILL
Medical expenses reimbursement 600,000
Transport expenses for relocation NILL
Interest-free loan benefit (8,000,000 TZS at 15%) 1,200,000
Terminal benefit 20,000,000
Total Employment Income 44,580,000
(d) Total Taxable
Income Description Amount (TZS)
Total Investment Income 11,900,000
Total Business Income 500,000
Total Employment Income 44,580,000
Total Taxable Income 56,980,000

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 (e) Justification of Tax Treatment
TYPE OF ITA quotation
TRANSACTION PROVISION
1. Interest from 9(2)(a) any dividend, distribution of a trust, gains of an insured from
NBC: life insurance, gains from an interest in an unapproved
retirement fund, interest, natural resource payment, rent or
royalty;
2. Dividend from a 9(2)(a) any dividend, distribution of a trust, gains of an insured from
local company: life insurance, gains from an interest in an unapproved
retirement fund, interest, natural resource payment, rent or
royalty;
3. Trust 9(2)(a) any dividend, distribution of a trust, gains of an insured from
distribution: life insurance, gains from an interest in an unapproved
retirement fund, interest, natural resource payment, rent or
royalty;
4. Capital gain from 9(2)(b) net gains from the realisation of investment assets of the
land sale: investment as calculated under Division III of this Part;
5. Consultancy 8(1)(a) service fees;
income:
6. Salary and 7(2)(a) "Payments of wages, salary, payment in lieu of leave, fees,
benefits: commissions, bonuses, gratuity or any subsistence travelling
entertainment or other allowance received in respect of
employment or service rendered"
7. Rent deduction: 7(3)(f) benefit derived from the use of residential premises by an
employee of the Government or any institution whose budget
is fully or substantially out of Government budget subvention;
8. Electricity, 7(3)(l) housing allowance, transport allowance, responsibility
telephone, allowance, extra duty allowance, overtime allowance,
facilities: hardship allowance and honoraria payable to an employee of
the Government or its institution whose budget is fully or
substantially paid out of Government budget subvention.

9. Market survey 7(2)(a) "Payments of wages, salary, payment in lieu of leave, fees,
fee: commissions, bonuses, gratuity or any subsistence travelling
entertainment or other allowance received in respect of
employment or service rendered"
10. Birthday 7(3)(j) payment that it is unreasonable or administratively
presents: impracticable for the employer to account for or to allocate to
their recipients;
11. Meeting fees 7(2)(a) "Payments of wages, salary, payment in lieu of leave, fees,
and surplus commissions, bonuses, gratuity or any subsistence travelling
distribution: entertainment or other allowance received in respect of
employment or service rendered"
12. Medical 7(2)(b) "Payments providing any discharge or reimbursement of
services and expenditure incurred by the individual or an associate of the
reimbursements: individual"

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13. Transport 7(3)(g) payment providing passage of the individual, spouse of the
expenses for individual and up to four of their children to or from a place
relocation: of employment which correspond to the actual travelling cost
where the
14. Interest-free 7(2)(f) other payment made in respect of employment including
loan benefit: benefits in kind quantified in accordance with section 27;
15. Terminal 7(5)(b) if the contract is for an unspecified term and provides for
benefit: compensation on the termination thereof, such compensation
shall be deemed to have accrued in the period immediately
following such termination at a rate equal to the rate per
annum of the gains or profits from such contract received
immediately prior to such termination

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 QUESTION TWO
a) Briefly explain types of returns of income and states their contents
b) By giving three examples each, differentiate between final withholding payment and non-
final withholding payment
c) Explain the person not required to file the returns of income (ROI)
d) Differentiate between the statement of estimated tax payable (SOETP) and the final return
(FR)
e) KANYABUHURA CO. LTD (KCL) is a manufacturer of juice. KCL also has a fixed
deposit Account with the NBC (T) Limited, which earns the company interest income of
TShs. 1,600,000 during the year. The company’s estimate of its income for the YOI 20
12 is 9,500,000. The accounting period of LEL is the calendar year, the company received its
first payment of instalments of interest on the 20th of May 2012 of Tshs. 500,000 and withhold
ing tax payment was Tshs. 50,000.
Required: Determine
i) Tax instalment payable on the 31th March 2012
ii) Tax payable on the second instalments
iii) Due date for submitting the final returns

SUGGESTED SOLUTION
(a) Types of Returns of Income and Their Contents
Tax return is a statement filled to TRA which declares the estimated income and tax payable or the
final income and tax payable for each year of income.
Under the income tax law, a company is required to submit tax returns even if it has no taxable
income, the following are the types of return as provide by TRA websites
I. Estimated Return of Tax
Purpose: The estimated return of tax allows taxpayers to declare their anticipated income and tax
liability for the upcoming tax year. It helps the Tanzania Revenue Authority (TRA) ensure timely
tax payments throughout the year.
Contents:
Taxpayer Information: Name, TIN (Taxpayer Identification Number), address, and other
relevant identification details.
Estimated Income: Projected income for the tax year from all sources, including
employment, business, investment, and other income.

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 Estimated Deductions and Allowances: Expected deductions such as retirement
contributions, allowable business expenses, and other eligible deductions.
Estimated Taxable Income: The difference between estimated income and estimated
deductions.
Estimated Tax Liability: The tax amount calculated based on the estimated taxable
income using the applicable tax rates.
Payment Schedule: Details of the quarterly instalment payments to be made based on the
estimated tax liability.
II. Final Return of Tax
Purpose: The final return of tax is a comprehensive declaration of actual income, deductions, and
tax liabilities at the end of the tax year. It reconciles estimated tax payments with the actual tax
due.
Contents:
• Taxpayer Information: Name, TIN, address, and other relevant identification details.
• Actual Income: Detailed report of all income received during the tax year from
employment, business activities, investments, and other sources.
• Actual Deductions and Allowances: List of actual deductions claimed, including
documented expenses, contributions, and other allowable deductions.
• Taxable Income: Actual taxable income calculated by subtracting actual deductions from
actual income.
• Tax Computation: Calculation of the total tax liability based on the actual taxable income
and applicable tax rates.
• Estimated Payments Made: Summary of estimated tax payments made during the year.
• Tax Due or Refundable: Calculation of the balance, showing either additional tax due or
a refund owed to the taxpayer based on the difference between the actual tax liability and
the estimated payments made.
• Supporting Documentation: Attachments and schedules that provide detailed
breakdowns of income, expenses, deductions, and other relevant financial information.

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(b) Differences Between Final Withholding Payment and Non-Final Withholding Payment
Final Withholding Payment
A final withholding payment is a tax deducted at source that constitutes the final tax liability on
that income. No further tax is payable on the amount received. Examples include:
i. Dividends from domestic companies
ii. Interest from financial institutions
iii. Rental income from immovable property for individual.
Non-Final Withholding Payment
A non-final withholding payment is an advance payment of tax deducted at source. The taxpayer
must report this income in their tax return and may be subject to further tax or eligible for a refund.
Examples include:
i. Rental income for companies
ii. Payments to contractors
iii. Professional fees

(c) Persons Not Required to File Returns of Income (ROI)

Certain individuals and entities are not required to file returns of income under specific conditions:
Individuals whose total income does not exceed the minimum taxable threshold
Individuals whose income consists solely of salary and wages where taxes have been fully
withheld at source (final withholding).
Pensioners whose only income is from pensions that are exempt from tax.
Non-resident individuals and entities not earning income within the country.

(d) Differences Between Statement of Estimated Tax Payable (SOETP) and Final Return
(FR)
No Statement of Estimated Tax Payable Final Return (FR)
(SOETP)
1 Filed periodically (e.g., quarterly) Filed annually at the end of the financial year.
2 Provides an estimate of income and tax Reports actual income and tax liability for the
liability for the period entire year.
3 Includes estimated payments to be Includes detailed breakdown of all income
made sources and deductions.
4 Used for advance tax planning and Reconciles estimated tax payments with actual
payments tax liability.

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(e) Tax Computation for KANYABUHURA CO. LTD (KCL)
Data given
Estimate of Income for YOI 2012: 9,500,000 TZS
Interest Income: 1,600,000 TZS (is part of total income mentioned for the year)
Total income of YOI 2012: 9,500,000
Therefore,
Estimated Annual Tax Liability = Estimated Annual profit x tax
Annual Tax Liability = 9,500,000 /=×0.30
= 2,850,000/=
i) Tax Instalment Payable on 31st March 2012
according to income tax act chap 334 RE 2022, section 88(3) The estimated tax liability for the
first quarter is calculated as A – C/B
Were
A is the estimated tax payable by the instalment payer for the year of income at the time of the
instalment
B is the number of instalments remaining for the year of income including the current instalment;
C is the sum of any- (a) income tax paid during the year of income, but prior to the due date for
payment of the instalment, (b) income tax withheld under Subdivision A of Division II during the
year of income, but prior to the due date for payment of the instalment, (c) income tax paid in
accordance with section 83(3).
Tax Instalment Payable on 31st March 2012 = 2,850,000 /4
= 712,500/=
Tax Instalment Payable on 31st March 2012 is 712,500/=

ii) Tax Payable on the Second Instalment

Considering the interest income earned and the withholding tax already paid:
Second Instalment Payment = 2,850,000 – (712,500 + 50,000(FWP))/3
= 712,500/=
Tax Instalment Payable on 31st June 2012 is 695,833.33/=

iii) Due Date for Submitting the Final Returns

The final returns for the calendar year should be submitted after the end of the financial year,
typically by 31st June 2013.

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 QUESTION THREE
a) Briefly explain the following as per ITA,2004 (R.E. 2019)
i) Depreciable assets
ii) Commercial vehicle
iii) Initial allowance
iv) General principle of deduction
v) Trading stock allowance
vi) Exempt controlled resident Entity
b) Majengo Company Limited, a resident enterprise was engaged in diverse commercial
activities in the City centre of Mbeya. Below is the Income Statement of the aforementioned
company for the financial year ended on 31st December, 2022:
INCOME STATEMENT ( IN TZS)

Sales 9,025,780,000
Other income 650,000,000
Total income 9,675,780,000
Less: Cost of goods sold 7,182,000,000
Gross profit 2,493,780,000
Less: Expenses
Administrative expenses
Salaries and wages 403,000,000
Contribution to Wanangwa Pension Fund 224,000,000
(non-approved)
Traveling expenses 34,220,000
Repair and maintenance 91,990,000
Rent 34,800,000
Stationery and office consumables 44,300,000
Training expenses 211,500,000
Depreciation 150,100,000
Motor car expenses 61,000,000
Utility 21,000,000
Fines and penalty 15,002,000
General expenses 335,000,000
Office expenses 150,000,000
Selling expenses 701,042,000
Interest on loan 745,460,000
Audit fees 210,780,000
General expenses 250,000,000
Legal fees 170,000,000

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 Total expenses 3,853,194,000
Net profit before tax 1,359,414,000
Additional information:
i) It is estimated that ½ of the general expenses represents motor car expenses for the car
used by a director in another business owned by the wife of the Director of Finance.
ii) Legal fees include TZS.40,250,000 being legal fees incurred on signing the business
deal of supplies of commodities to a new client.
iii) The purchase cost included TZS.2,340,000 which was in respect of returnable
containers.
iv) The company also incurred TZS.1,500,000 for research in the effort of improving sales
of toilet soap manufactured by the company and TZS.3,000,000 for changing the doors for
the procurement office. All these costs included the cost of repair and maintenance.
v) General expenses figure includes TZS.1,490,000 being interest paid as a penalty for not
paying city levy on time.
vi) Business promotion includes TZS.25,000,000 used to buy a public speaker to be fixed
on a car for making product awareness to the customers.
vii) The depreciation allowance was calculated in respect of the following assets:
Two computers and their accessories which were used by the company secretary and
The accountants, were purchased at TZS.5,900,000 for each set.
viii). Five 13 seaters minibuses which were used as delivery van were purchased,
each at TZS.25,500,000.
ix). Two 50 seaters busses were added during the year at a value of TZS.180,000,000 in
total.
x). One pickup van for TZS.65,000,000 and one brand new Toyota car for
TZS.48,000,000 were put in use on 22nd March 2022.
xi). Furniture and fittings costing in total TZS.27,500,000.
xii). Purchased two heavy-duty Fuso trucks costing TZS.80,000,000 each during the year
and used them from 1st September 2022.
REQUIRED:
Calculate taxable income as well as the tax liabilities of the company for the year 2022.

SUGGESTED SOLUTION
(a) Definitions as per ITA, 2004 (R.E. 2019)
i) Depreciable Assets
"Depreciable asset" means an asset employed wholly and exclusively in the production of income
from a business, and which is likely to lose value because of wear and tear, obsolescence or the
passage of time but excludes goodwill, mineral or petroleum rights and other interest in land, a
membership interest in an entity and trading stock;
ii) Commercial Vehicle
under third schedule paragraph 10 “commercial vehicle” means - (a) a road vehicle designed to
carry loads of more than half a tonne or more than thirteen passengers; or (b) a vehicle used in a
transportation or vehicle rental business.

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iii) Initial Allowance
According to income tax third schedule paragraph 2, Initial allowance is a one-time deduction
available in the first year an asset is put into use.
It is an additional depreciation deduction allowed under the Income Tax Act to incentivize
investment in capital assets.
iv) General Principle of Deduction
Subject to Income Tax Act CAP 332(R.E 2022) section 11(2), General Principle of Deduction
states that “for purposes of calculating a person's income for a year of income from any business
or investment, there shall be deducted all expenditure incurred during the year of income, by the
person wholly and exclusively in the production of income from the business or investment.”
v) Trading Stock Allowance
The trading stock allowance under the Income Tax Act (ITA) section 13(1) is explain as a
deduction used to calculate a business's income for a year.
The allowance is determined as follows ITA SECTION 13(2):
1. Components:
• Opening Value: The trading stock's value at the beginning of the year (equal to the
previous year's closing value).
• Expenditure: Costs incurred during the year included in the trading stock.
• Closing Value: The lower of the trading stock's cost or market value at year-end.
2. Calculation:
Allowance = Opening Value + Expenditure − Closing Value
3. Adjustments:
• If the closing value is based on market value (and it's lower than the cost), the
trading stock's cost is reset to this market value for accounting purposes.
This allowance ensures accurate income reporting by considering changes in the value of trading
stock throughout the year.

vi) Exempt Controlled Resident Entity

“Exempt-controlled resident entity” is an entity which is resident during the year of income and at
any time during the year of income 25 per cent or more of the underlying ownership of the entity
is held by entities exempt under the Second Schedule, approved retirement funds, charitable
organisations, non-resident persons or associates of such entities or persons.

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(b) Calculation of Taxable Income and Tax Liabilities for Majengo Company Limited for 2022
Name of tax payer: Majengo LTD
Source of Income: Business
Resdential status: Residential
YOI: 2022
Statement of Adjustment
Description Amount (TZS) Amount (TZS)
Net Loss Before Tax (1,359,414,000)

Add Back Non-Allowable Expenses

Fines and penalties 15,002,000

Interest paid as penalty 1,490,000
returnable containers. 2,340,000
Business promotion 25,000,000
general expenses (585,000,000 X 1/2) 292,500,000
Contribution to Wanangwa Pension Fund
224,000,000
(non-approved)
Door change cost 3,000,000
Depreciation (As per IFRS) 150,100,000

Total Additions 713,432,000

Less Allowable Deductions

Depreciation (as per tax rules) (W1) 76,300,000 (176,300,000 )
ADJUSTED LOSS ( 822,282,000)

W1: DEPRECIATION ALLOWANCE FOR THE YEAR

DESCRIPTIONS CLASS I CLASS II CLASS III
TWDVs - - -
Additions:
Two Computer 11,800,000
five min buses @25,500,000 127,500,000
two 50 seater buses - 180,000,000
Pick UP 65,000,000
Toyota 30,000,000
funiture and fittings 27,500,000
Two FUSO @80,000,000 160,000,000
DB 234,300,000 340,000,000 27,500,000
Depreciation rate 37.5% 25% 12.5%
Depreciation 87,862,500 85,000,000 3,437,500
TWDVe 146,437,500 255,000,000 24,062,500
TOTAL DEPRECIATION 176,300,000

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