INTERNATIONAL TAX CONSULTANTS LIMITED

Associated with PKF Accountants and business advisers

TAX GUIDE 2012 / 2013

Whilst all reasonable care has been taken in the preparation of this version of the Tax Guide International Tax Consultants Limited (associated with PKF Accountants and business advisers) accept no responsibility for any error it may contain whether caused by negligence or otherwise or for any loss, however caused, sustained by any person that relies on it. You should always seek proper advice besides this guide. ______________________________________________________________________________________

DIRECT TAXES
Corporation tax DESCRIPTION RESIDENT RATE 30% 0% 0.3%* NON RESIDENT RATE 30% 10% 0.3%*

Corporate Tax Repatriated Income of a Branch Alternative Minimum Tax (Turnover Tax) Company with perpetual tax loss for three (3) consecutive years as a result of tax incentive on investment Newly listed companies to the Dar es Salaam Stock Exchange with at least 30% of its shares issued to the public for three consecutive years from date of listing Dar es Salaam Stock Exchange (DSE)* Holders of Gaming Licenses** Total income of a domestic permanent establishment

25%

25%

NIL NIL N/A

N/A N/A 30%

* **

Amount to be charged on annual turnover Holders of Gaming Licenses are exempted from paying Income Tax provided that Income Tax has been paid under the Gaming Act CAP. 41

Capital Deductions (Allowable Tax Depreciation) CLASS i. I ii. iii. i. ii. ITEM Computers and data handling equipment together with peripheral devices, Automobiles, buses and minibuses with a seating capacity of less than 30 passengers, Goods vehicles with a load capacity of less than 7 tones; construction and earth-moving equipment. Buses with a seating capacity of 30 or more passengers, Heavy general purpose or specialized trucks, trailers and trailer-mounted containers; railroad cars, locomotives and equipment; vessels, barges, tugs and similar water transportation equipment; Aircraft; other self-propelling vehicles; Plant and machinery including windmills, electric generators and distribution equipment used in manufacturing or mining operations; Specialized public utility plant and equipment; and Machinery or other irrigation installations and equipment. Office furniture, Fixtures and equipment; Any asset not included in another Class. Natural resource exploration and production rights and assets in respect of natural resource prospecting, exploration and development expenditure. Buildings, structures, dams, water reservoirs, fences and similar works of a permanent nature METHOD RATE (%)

Reducing balance

37.5

II

iii. iv.

Reducing balance

25

III IV

v. vi. i. ii. iii. i. ii. i. ii. iii. iv. v.

Reducing balance Straight line

12.5

20

Straight line

20

VI

(for agriculture, livestock farming or fishing farming) i. Buildings, ii. structures and similar works of permanent nature (NOT for agriculture, livestock farming or fishing farming)

Straight line

VII i. Intangible assets other than those in Class 4. Straight line

Over useful life of asset 100

VIII

i.

Plant and machinery (including windmills, electric generators and distribution equipment)

Straight line

(for in agriculture.)

Initial allowance for plant & machinery

i.

Manufacturing and tourism

50% 100%

ii. Agriculture

Individual Employment Income Tax Rates TAX BAND I III III IV V MONTHLY INCOME Tshs. 0 to Tshs. 170,000 Tshs. 170,001 to Tshs. 360,000 Tshs. 360,001 to Tshs. 540,000 Tshs. 540,001 to Tshs. 720,000 Tshs. 720,001 and above NIL 14% of the amount in excess of Tshs. 170,000 Tshs. 26,600 plus 20% of the amount in excess of Tshs. 360,000 Tshs. 62,600 plus 25% of the amount in excess of Tshs. 540,000 Tshs. 107,600 plus 30% of the amount in excess of Tshs. 720,000 INCOME TAX PAYABLE

Net income increase: Tshs. 4,900/= Employment Benefits in kind 1. Housing - consisting of the provision of premises (including any furniture or other contents)

LOWER OF
(a) vs (b) (b) Higher of

(a) Market value 15% of employee's annual total income

Deducted expenditure as claimed by the employer in respect of such premises

2. Motor Vehicle charged on the hands of the employee only when the employer claims deduction in relation to ownership, maintenance and operation of the motor vehicle.

ENGINE SIZE OF VEHICLE

QUANTITY OF PAYMENT PER YEAR Vehicle less than 5 years old Tshs. 250,000 Tshs. 500,000 Tshs.1,000,000 Tshs.1,500,000 Vehicle more than 5 years old Tshs. 125,000 Tshs. 250,000 Tshs. 500,000 Tshs. 750,000

Not exceeding 1000cc Above 1000cc but not exceeding 2000cc Above 2000cc but not exceeding 3000cc Above 3000cc

3. Loans Charged on the excess of interest imposed on the loan over the prevailing discount rate determined by the Bank of Tanzania (12% pa for 2012)

Presumptive Individual Income Tax

TAX BAND I. II. TURNOVER TAX PAYABLE (Incomplete accounting records) TAX PAYABLE WHERE (Complete accounting records)

Where turnover does not exceed Tshs. 3,000,000/= Where turnover is above Tshs. 3,000,000/= but does not exceed Tshs. 7,500,000/= Where turnover is above Tshs. 7,500,000 but does not exceed Tshs. 11,500,000/= Where turnover is above Tshs. 11,500,000 but does not exceed Tshs. 16,000,000/= Where turnover is above Tshs. 16,000,000 but does not exceed Tshs. 20,000,000/=

Zero Percent ( 0% ) Tshs. 100,000/=

Zero Percent ( 0% ) 2% of the annual turnover in excess of Tshs. 3,000,000/= Tshs. 90,000 plus 2.5% of the turnover in excess of Tshs. Tshs. 7,500,000/= Tshs. 190,000 plus 3.0% of the turnover in excess of Tshs. 11,500,000 /= Tshs. 325,000 plus 3.5% of the turnover in excess of Tshs. 16,000,000/=

III.

Tshs. 212,000/=

IV.

Tshs. 364,000/=

V.

Tshs. 575,000 /=

Note: Where the turnover exceeds Tshs 20,000,000 the taxpayer is obliged to prepare audited financial statements in respect of his/her business. Withholding tax Rates RESIDENT RATE Dividends to companies controlling 25% of shares or 5% more* Dividends from DSE listed company Dividends from other Companies Other withholding payments Interest** Interest on Foreign Loans*** Royalties Technical services fees Transport (Non Resident operator/chatterer without PE) Rental income (residential house if exceeds Tshs 500,000/= p.a. any other amount Insurance premium Natural Resource Payments Service fees Payments for goods or services made by a corporation to persons other than holders of TIN 5% 10% 15% 10% N/A 15% 5% N/A 10% 0% 15% N/A 2% of gross payments TYPE OF PAYMENT NON RESIDENT 10% 5% 10% 15% 10% NIL 15% 15% 5% 15% 5% 15% 15% 15% of gross payments

(i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv)

* Abolished the exemption on dividend for resident Corporations that hold 25% shares or more. ** Introduced Withholding tax to Non Resident on interest income earned from Banks. ***Exemption of Interest charged on loans obtained from Foreign Banks to Strategic Investors.

Disposals and Single Installment Tax DISPOSAL OF INVESTMENT ASSETS (CAPITAL GAINS) Individual asset Company Sale of shares of a local Company by Parent/Offshore Company Single Installment Tax on: i. Sale of land and property ii. Transport across boarder Exemption on disposal of investment: (a) Private residence gains of Tshs 15 million or less (b) Agricultural Land Market Value of less than 10 million (c) Shares (i) Units in an approved collective investment scheme (ii) less than 25%of DSE shares held by a person with (iii)25% or more of shares of a resident company held by another resident company RESIDENT RATE 10% 30% 0% NON RESIDENT RATE 20% 30% 10%

10% Nil

20% 5%

Other provisions in the Income Tax Act

1. Failure to acquire or use electronic fiscal device or issue fiscal receipt or fiscal invoice, is liable to a fine of Tshs. 3,000,000/= or to imprisonment for a term not exceeding 3 years.
2. Single installment at time of realization or receipt Deriving a gain on realization of an interest in land, building, share or securities held in a resident entity shall be subject to Capital Gains Tax at:i. 10% of the gain for a resident person; or ii. 20% of the gain for a non-resident NB: The Registrar of Titles shall only register such transfer or change of name after the production of a certificate of the Commissioner certifying the payment of the installment that the installment has been paid or that no installment is payable.

TAX CALENDAR i. Corporate tax a. b. c. d. e. Statement of Tax Estimate three months after commencement of accounting period Return of Income six months after end of accounting period Payment of Tax Estimate every quarter of accounting period Final amendment of Tax Estimate end of accounting period Final tax payment six months after end of accounting period

ii. Employment Taxes a. b. c. d. PAYE 7 days after the month of deduction SDL 7 days after month of deduction NSSF 30 days after month of deduction PPF 30 days after month of deduction

iii. Value Added Tax a. Payment of VAT (normal) Last working day of following month Payment of Vat (imports) at the time of paying customs duties b. VAT Return Last working day of following month iv. Withholding and Payroll Taxes a. Payment of WHT - 7 days after month of deduction b. Statement of WHT 30 days after each six calendar month period c. Payroll Returns 30 days after each six calendar month period v. Excise Duty 30 days of the following month vi. Stamp Duty a. Stamping within 30 days after execution or entry of instrument b. Payment within 30 days after execution or entry of instrument d. Issuance of receipts: Any person who receives any payment of Tshs 5,000 or more in respect of goods or service must issue a receipt and retain it for not less than 5 years.

INDIRECT TAXES
VALUE ADDED TAX Value Added Tax at 10% has been introduced for some selected VAT relieved beneficiaries SUPPLY Standard Rated Special Relief Zero Rated Exempt Sales DESCRIPTION Standard supplies Special relieved beneficiaries designated at 45% special relief VAT traders with export sales Supplies not subject to VAT RATE 18% 10% 0% NIL

* Private Company, Individuals, TIC Members, Non Governmental Organizations Exception: 1. TIC certificate holders under existing agreements 2. NGOs providing donations such as food supplies, medicaments to children, orphanage care and school. 2ND SCHEDULE EXEMPTED SUPPLIES The following VAT exemptions are introduced -No VAT charge on the following supplies:(i) The supply of computers, printers, parts and accessories connected thereto and

specified electronic fiscal device. (ii) Equipments used for storage, transportation and distribution natural gas (Compressed Natural
Gas and Piped Natural Gas) for motor vehicles, domestic and industrial use. These equipment include:1. Compressed Natural Gas (CNG). 2. Compressed Natural Gas Cylinders. 3. Compressed Natural Gas Vehicles conversion kits. 4. Compressed Natural Gas Plants Equipments. 5. Natural Gas pipes (Transportation and Distribution pipes). 6. Compressed Natural Gas Storage cascades. 7. Compressed Natural Gas Special transportation Vehicles. 8. Natural gas metering equipments. 9. Pipe-line fittings and valves. 10. Compressed Natural Gas Refueling or filling equipments. 11. Gas receiving Units. 12. Flare gas system. 13. Condensate tanks and leading facility. 14. System piping and pipe rack.

3RD SCHEDULE SPECIAL RELIEVED PERSONS

Relieved Persons /Organisations

Rate of Relief (%)

100

1. Supplies to or importation of goods or services by diplomats or a diplomatic mission that is accredited by the United Republic of Tanzania for the official purposes of that mission, where the foreign country provides reciprocal treatment to diplomats and the diplomatic mission of Tanzania in that country. 2. (1) Supplies or importation of goods or services under a technical aid or donor-funded agreement as far as that agreement provides for relief from taxation in the United Republic of Tanzania. (2) The relief granted under sub-item (1) shall limit the number of non-utility vehicles to the satisfaction of the Commissioner in relation to project plan submitted. 3. Importation or supply of goods or services to project funded by the Government relating to infrastructure and utilities development. 4. Travellers or deceased's personal effects Imported goods in respect of which relief of duty is available under Customs Laws. 5. Supply of specified goods to the Armed Forces. 6. The supply to a registered medical practitioner, optician, dentist, hospital or clinic, or to a patient, of equipment designed solely for medical or prosthetic use including ambulance and mobile health clinics. 7. The supply to a registered veterinary practitioner of equipment designed solely for veterinary use. 8.-(1) The importation by or supply to a registered and licensed explorer or prospector of goods or services to be used exclusively for exploration or prospecting activities. (2) The importation by or supply of goods or services to a registered and licensed mining company which has a mining development agreement with the Government executed before 1st July, 2009. 9. The importation by or supply to a registered licensed exploration or prospecting company, of goods which if imported or supplied would be eligible for relief from duty under the customs Jaws and services for exclusive use in exploration or prospecting of petroleum or gas. 10.-(1) Supply of specified goods for sale in the Armed Forces duty free shops. (2) The Armed Forces duty free shops shall:(a) be required to submit to the Authority their annual plans detailing quantities of goods to be procured before commencement of Government fiscal year; and (a) Account for utilized relief on goods procured. 1l.-(1) .-(1) The importation or local purchase of goods or services, by or on behalf of registered religious organizations or institutions, which are intended to be used solely by

100

100

100

100 45

45

100

45

45

100

the organisation or institution for:(a) the advancement of religion; (b) relieving persons from the effects of natural calamities, hazards or disaster; arid (c) the development, maintenance or renovation of projects relating to health, education, training, water supply, infrastructure or any other projects relating to advancement of the community. (2) The importation or local purchase by charitable community based or other non-profit driven organisations of household consumables for subsequent supply to orphanage, day care centers and schools. (3) The organization or institution shall, before obtaining the relief granted under subparagraphs (1) and (2), submit to the Authority a letter confirming the existence of the project or projects in question from the District Commissioner in its area and from the umbrella organization, if any. (4) The relief under this paragraph shall be granted upon submission of proof that the goods or services relieved are to be used exclusively for the purpose of the project. (5) The registered religious, charitable community based or other non-profit driven organizations or institutions shall be required to submit to the Authority their annual plans detailing each of the projects intended for implementation before the commencement of the Government fiscal year. (6) The registered religious, charitable community based or other non-profit driven organizations or institutions shall be obliged to account for the utilized relief on goods or services. (7) For purposes of this Part, household consumable means food, clothing and toiletries. 12. The importation by or supply to the Red Cross Society of Tanganyika of goods or services which are solely to be used in the performance of its statutory functions. 13. The importation by or supply of goods or services to any institution or organization established under an agreement to which the Government of the United Republic of Tanzania is a party so long as that Agreement provides for relief from taxation. 14. The importation by or supply of goods and services for water and sewerage infrastructure development to water and sewerage authorities and institutions or scheme or agent or concessionaire thereof contracted for purpose of providing water and sewerage services to public in the urban and rural areas. 15. The supply of raw and packaging materials to a registered manufacturer of spectacles lenses. 16. The supply to the investor licensed under the Export Processing Zones Act, 2002 of goods and services for use as raw materials, equipment and machinery including all goods and services directly related to manufacturing in the Export Processing Zones, but shall not include non utility motor vehicles, spare parts and consumables. 17. The supply of building materials and construction services by the developer licensed under the Export Processing. 100

100

45

45

45

45

18. The importation or supply' to an investor licensed under the Special Economic Zones Act, of raw materials and goods of capital nature directly related to manufacturing in the Special Economic Zones including ambulances, fire fighting vehicles and fire-fighting equipment. 19. The importation by or supply to a registered water drilling company of goods to be used solely for water drilling. 20. The importation by or supply to a registered pharmaceutical manufacturing company, of goods to be used solely in the manufacturing of human medicines. 21. The supply of goods by domestic manufacturers for sale in a duly licensed duty free shop. 22. The supply of destination inspection services to the Tanzania Revenue Authority. 23. The importation or local purchase of a generator or water pump for use by a farmer in irrigation, a charcoal malambo or fishpond on condition that such farmer submits to the Tanzania Revenue Authority a confirmation from a Director of a Local Government Authority that such generator or water pump shall be used for the purpose of irrigation, fishing or keeping livestock. 24. The importation by or supply of capital goods to any person. 25. The importation by or supply of railway locomotives, rolling stocks, parts and accessories to a registered railways, company, corporation or authority. 26. The importation by or supply of fire fighting vehicles to the Government or Government Agencies. 27. The importation by or supply to the Bank of Tanzania of goods or services which are solely to be used in the performance of its statutory functions. 28. The importation of ethanol, dye-stuff and thickening agent by a local manufacturer of burning jelly. 29. The importation or supply of greenhouse to horticulture grower. 30.-(1) Supply of goods and services to the organized farming for the purposes of building irrigation canals, construction of road networks, godowns and similar storages in the farms. (2) The supply of spare parts for combined harvesters, threshers, rice dryers, mills, planters, trailers, power tillers, tractors, grain conveyors, sprayers and harrows to a farmer. (3) The relief provided in sub-item (1) shall only apply to goods and services approved by the Minister responsible for agriculture after inspection of the area has been done by the agriculture officer.

45

45

45

45

100 45

45 45

45

45

45

45 45

THE EXCISE (MANAGEMENT & TARIFF) ACT, CAP 147 Abolishment of Excise Duty on Heavy Furnace Oil (HFO) with intention to reduce the cost of production, promote industrial growth and bring fairness in business. Abolishment of exemption of Excise Duty on imported non-utility motor vehicles for all beneficiaries. Note: This measure will not affect those who are currently enjoying VAT Tax exemptions, which include; i. Mining Companies holding agreements with Government that provide tax exemption. ii. Diplomats and Diplomatic Missions. iii. Religious Organization, and iv. Donor Funded Projects. Imposition of excise duty on Music and Film Products such as DVD, VCD, CD, Video Tape and Audio Tape etc. This will be operational from 1st January 2013. Imposition of excise duty on imported fruit juices at the rate of Tshs. 83 per litre against the locally produced fruit juices of Tshs. 8 per litre. Imposition of excise duty on Natural Gas for industrial use at the rate of Tshs. 0.35 per cubic. Increase of excise duty on Airtime from 10 percent to 12 percent. Amend the fuel levy exemption to be used by the oil and gas explorers to include Excise Duty. Adjustment to soft drinks, beers, spirits, cigarettes and wines has been introduced as follows: NEW RATES (TSHS) 83 per litre 310 per litre 525 per litre 420 per litre GOODS DESCRIPTION Carbonated soft drinks Clear beer, from un malted cereals Other beers Wine with domestic exceeding 75% grapes content

OLD RATE (TSHS) 69 per litre 248 per litre 420 per litre 145 per litre

1,345 per litre 1,993 per litre 16,114 per thousand

1,614 per litre 2,392 per litre 19,410 per thousand

Wine with more than 25% imported grapes Spirits Cigarettes with filter tip and domestic content exceeding 75% Cigarettes without filter tip and domestic tobacco exceeding 75% Other cigarettes Cut filler Cigar

6,830 per thousand

8,210 per thousand

29,264 per thousand 14,780 per kg 30%

35,117 per thousand 17,736 per kg 30%

THE EXPORT LEVY ACT, CAP 196; Increase export duty on raw hides from 40 percent or Tshs. 400 per kilogram to 90 percent or Tshs. 900 per each kilogram whichever is greater. THE GAMING ACT, CHAPTER 41 There have been amendments in the Gaming Act as follows; i. Increase Gaming Tax for Casino from Tshs. 13 percent of gross gaming revenue to 15 percent of gross gaming revenue ii. Impose gaming tax on sports betting at rate of 6% of the total stakes. iii. Impose gaming tax on SMS Lotteries at the rate of 43 percent. iv. Impose gaming tax of 15 percent on internet Casino. v. Establish clause in the Game of chance Act which will explicitly state that Gaming Tax shall be a final tax.

THE MOTOR VEHICLE REGISTRATION AND TRANSFER TAX ACT, CAP 124 Impose Tshs. 5,000,000 for personalized number plates for three years. THE AIRPORT DEPARTURE SERVICE CHARGES ACT, CAP 365 Increase the Airport Departure Service Charges from current USD 30 to USD 40 for passengers travelling outside the country, and from Tshs. 5,000 to Tshs. 10,000/= for local travelling passengers. TAX LAWS AND GOVERNMENT NOTICES (GNs) GRANTING EXEMPTIONS ON MOTOR VEHICLES Imposition of excise duty of 20% to motor vehicles aged more than 8 years from year of manufacture.

AMENDMENT OF THE FEES AND LEVIES CHARGED BY MINISTRIES, REGIONS AND INDEPENDENT DEPARTMENTS; Recommended changes /amendments of fees and penalties charged by ministries, regions and independent department to level the current economic growth. EAST AFRICAN CUSTOMS AND COMMON EXTERNAL TARRIF Changes on Common External Tariff (CET) i. Extend the stay of application of CET rate of 35 percent on Wheat grain under HS Code 1001.90.20 and HS Code 1001.90.90 and apply the CET rate of 0 percent for the period of one year.

ii. Increase the CET rate on galvanized wire of HS Code 7217.20.00 from 0 percent to 10 percent in order to rationalize with the tariff structure which is based on the degree of processing, because galvanized wire is a product of the hot rolled steel wire rods under HS Code 7213.20.00 which attracts the CET rate of 0 percent. 15. Split the tariff line under HS Code 2106.90.91 in order to grant exemption of import duty to food supplements and mineral premix used in fortification of food supplements for feeding infants. 16. Reduce the CET rate on Set Top Boxes from 25 percent to 0 percent under the HS Code 8528.71.0. 17. Reduce the CET rate on electricity under HS Code 2716.00.00 from 10 percent to 0 percent.

18. Reduce the CET rate on inner glass flask used in thermos under HS Code 7020.00.90 from 25 percent to 0 percent. 19. Split the tariff line under HS Code 8523.80.00 in order to apply the CET rate of 0 percent on software instead of 25 percent. 20. Grant duty remission to soap manufacturers using Palm Stearin, RBD under HS Code 1511.90.40 by charging a duty rate of 0 percent instead of 10 percent. This measure is intended to promote growth stand-alone soap manufacturing industries by reducing cost relating to the importation of Palm Stearin, RBD which is the main raw material in manufacturing of soap. 21. Grant duty remission to soap manufacturers using LABSA as raw materials from 10 percent to 0 percent under HS Code 3402.11.00; HS Code 3402.12.00; and HS Code 3402.19.00 for the period of one year. 22. Reduce the CET rate from 10 percent to 0 percent on cathodes and selections of cathodes under HS Code 7403.11.00. 23. Continue applying the CET rate of 25 percent instead of 35 percent on cement under HS Code 2523.90.00 for the period of one year. 24. Grant duty remission to lubricants producers using castor oil and its fractions under HS Code 1515.30.00 as raw material from the CET rate of 10 percent to 0 percent. 25. Split HS Code 7308.90.90 to provide for road guards rails and to apply the CET rate of 10 percent instead of 25 percent. The measure is intended to supplement local demand as local production capacity is still insufficient to meet the demand the growing demand of the products. Changes in the EAC Customs Management Act, 2004 i. Provide exemption of import duty to machinery and spare parts used in mining activities. The exemption should not include spare parts for motor vehicles that will be imported by the mining companies. Paragraph 30 (b) of the Fifth Schedule Part B Include refrigerated trailer. Refrigerated Trailers should be accorded the same treatment as refrigerated trucks which are exempt from import duty to encourage distribution of fresh products like meat and milks. Paragraph 22 (a) of the Fifth Schedule Part B of the EAC CMA Grant duty remission to producers/manufacturers of medical diagnostic kits. The inputs for use in the manufacture of medical diagnostic Kits attracts import duty while the finished Kits are exempted from import duty under the 5th Schedule of EAC CMA 2004. Grant exemption of import duty to honey refiners, honey strainers, Honey pumps, Hive tools, Queen rearing equipments and Protective gears. The measure is intended to encourage growth of beekeeping industry in the country. Part B of the 5th Schedule to add beekeeping equipments.

ii.

iii.

iv.

v.

Continue granting exemption of import duty to Armed Forces Canteen Organization for the period of one year. Provide duty remission to producers of nutritious food/products for feeding infants facing malnutrition and persons suffering from HIV/AIDS in the country. The measure is intended to ensure availability of these products through encouraging local production. AMENDMENT IN OTHER VARIOUS TAX LAWS

vi.

i.

Abolishment of Import duty exemption on all non-utility motor vehicles with 3000cc and above for all beneficiaries. However, this measure will not affect Donor Funded Projects currently enjoying exemptions under the existing Agreements with the Government, Diplomats and Diplomatic Missions. Reduction of tax exemptions originally granted to goods known as Deemed capital goods from 100 percent to 90 percent. This means an investor shall be obliged to pay 10 percent of the due tax.

ii.

LAWS THAT HAVE BEEN AMENDED FOR 2012 / 2013 1. 2. 3. 4. 5. 6. 7. 8. The Value Added Tax Act, CAP 148; The Income Tax Act, CAP 332; The Excise (Management & Tariff) Act, CAP 147; The Export Levy Act, Cap 196; The Gaming Act, CAP 40; The Motor Vehicle Registration and Transfer Tax Act, CAP 124; The Airport Departure Service Charges Act, CAP 365; Motor-vehicle Exemptions through Tax Laws and Government Notices (GNs) 9. Minor Amendments in various Tax Laws and Financial Management Laws; 10. Amendments of the Fees and Levies charged by Ministries, Regions and Independent departments 11. The East African Community Customs Management Act, 2004

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