OBJECTIVE
This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, and Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Taxation, Exchange Control, Social Security and HR providing dates specified by various Regulatory Authority.
Our endeavour will be to continue adding more la in our Compliance Calendar & update it a at regular frequency. You must check our website frequently to look for the updated versions of the calendar.
TANZANIA REVENUE AUTHORITY
| S. NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| INCOME TAX ACT, 2019 (https://t.ly/KYq8) | ||||
| 1 | Form - Statements and Payments of Taxes withheld for other Payments | Payment of Withheld Tax | Monthly | Within 7 days after the end of each Calendar Month |
| 2 | Form - Withholding Tax Statement | Monthly Filing of Statement of Tax withheld | Monthly | Within Seven Days of the Month Following the Month to Which the Tax Relates |
| 3 | Form - Withholding Tax Certificate | Monthly Preparation and Serving of Withholding Certificate | Monthly | Within Thirty Days after the End of every Month |
| 4 | Form/Formats | Payment of Quarterly Income Tax Instalment in Case of Calendar Year | Quarterly | On or Before the Last Day of the Third, Sixth, Ninth and Twelfth months of the year of income |
| 5 | Form - Return of Income for Entity | Filing of Annual Return of Income in Case of Calendar Year | Annually | Not later than six months after the end of each year of income |
| 6 | Form - Withholding Tax Certificate | Annual Preparation and Serving of Withholding Certificate | Annually | By 30th January after the end of the year |
| 7 | Form - Statement of Estimate or Revised Estimate by Entity | Filing of Annual Statement of Estimated Tax Payable for Resident Installment Payer | Annually | By the end of September of every year of income |
| 8 | Form No 3 (Income Tax Electronic Services Return) | Filing Return and Payment of Tax by Non-Resident Provider of Electronic Service | Monthly | On or Before the Seventh Day of the Month Following the Month to which such payment relates |
| 9 | Form - Extension for Filing of Return of Income | Application for the Extension of Time to file Income Tax Return for Calendar Year | Annually | Fifteen Days Before the Due Date for Filing the Return |
| 10 | Form – Extension of Filing of Return of Income | Application for the Extension of Time to file Income Tax Return for a Year other than Calendar Year | Annually | Not Less than 15 days before the due date for filing the return for a year |
| VALUE ADDED TAX ACT, 2019 (https://t.ly/KYq8) | ||||
| 11 | Form - VAT Monthly Return Declaration of Details | Filing of Value Added Tax Return by Registered Person | Monthly | 20th day of a month after the end of the Previous Tax Period Month |
| 12 | Form - VAT Electronic Service Return | Filing and Payment of Value Added Tax of Non Resident Person | Monthly | On or before the seventh day of the month following the month to which the return relates |
| TAX ADMINISTRATION ACT, 2019 (https://t.ly/KYq8) | ||||
| 13 | Form/Formats | Monthly Submission of Stock Movement Ledger | Monthly | Not later than seventh day of the following month |
| 14 | Form ITX284.01.E (Monthly Return For Storage Facility) | Monthly Reporting of Stored Goods | Monthly | Within Fifteen days after the end of each calendar month period |
HUMAN RESOURCE
| S. NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| WORKER’S COMPENSATION ACT, 2015 (https://www.wcf.go.tz/) | ||||
| 15 | Form - WCR-3 | Employers to Furnish Annual Returns of Earnings | Annually | 31st March every year |
| 16 | Form - WCP-1 | Payment of Contribution Towards Fund by the Employer | Monthly | On or before last day of the month for the preceding month |
| EMPLOYMENT AND LABOR RELATIONS ACT (https://www.kazi.go.tz/) | ||||
| 17 | Form/Formats | Submission of Annual Statement by Registered Organisations and Federations | Annually | On or before March 31st every year |
| 18 | Form/Formats | Submission of Financial Statements and Auditor's Report | Annually | By 31 March of the following year |
SOCIAL SECURITY
| S. NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| THE NATIONAL SOCIAL SECURITY FUND ACT, 2018 (https://employer-portal.nssf.go.tz/index.php/auth/login) | ||||
| 19 | Form - Statutory Contribution | Statutory Contribution by Contributing Employer | Monthly | Within one month after the end of every month |
BANK OF TANZANIA
| S. NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| FOREIGN EXCHANGE ACT, 1992 (https://www.bot.go.tz/) | ||||
| 20 | Form/Formats | Payment of Annual Fee for Operating Branch | Annually | On or Before 31st December |
| 21 | Form/Formats | Submission of Audited Financial Statements | Annually | On or Before 31st March |
CORPORATE
| S. NO | PARTICULAR | COMPLIANCE DESCRIPTION | FREQUENCY | FILING DATES |
|---|---|---|---|---|
| COMPANIES ACT, 2002 (https://ors.brela.go.tz/um/login) | ||||
| 22 | Form No 128 (Annual Return of a Company | Filing of Annual Return where Return Date is different from Anniversary Date | Annually | Within 28 days of the return date, which is the anniversary of that date when the last return was filed |
| 23 | Form No 128 (Annual Return of a Company | Filing of Annual Return where Return Date is Anniversary Date | Annually | Within 28 days of the return date, which is the anniversary of the company’s incorporation |
| 24 | Form for Annual Account by Foreign Company | Submission of Annual Accounts by Foreign Company | Annually | Within 3 months from the date when such accounts are made out |
BEYOND COMPLIANCE CALENDAR
Our Compliance calendars helps you track filing dates, but it’s not the most effective way to know and remember your obligations across spectrum of laws.
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Disclaimer
The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.
