{"id":402,"date":"1970-01-01T01:01:00","date_gmt":"2017-05-23T08:05:02","guid":{"rendered":"https:\/\/tanz.indiafin.com\/index.php\/2017\/05\/23\/tax-reserve-certificates-act\/"},"modified":"2026-03-16T07:35:50","modified_gmt":"2026-03-16T07:35:50","slug":"tax-reserve-certificates-act","status":"publish","type":"post","link":"https:\/\/tanz.indiafin.com\/index.php\/1970\/01\/01\/tax-reserve-certificates-act\/","title":{"rendered":"TAX RESERVE CERTIFICATES ACT"},"content":{"rendered":"

\n

<\/a>CHAPTER 374
TAX RESERVE CERTIFICATES ACT\n<\/p>\n

[SUBSIDIARY LEGISLATION]\n<\/p>\n

INDEX TO SUBSIDIARY LEGISLATION\n<\/p>\n

    REGULATIONS\n<\/p>\n

        The Tax Reserve Certificates (Series A) Regulations<\/a>\n<\/p>\n<\/p>\n

REGULATIONS\n<\/p>\n

<\/a>THE TAX RESERVE CERTIFICATES (SERIES A) REGULATIONS<\/a>\n<\/p>\n

(Section 17)\n<\/p>\n

G.N. No. 307 of 1956\n<\/p>\n

    1.<\/b> These Regulations may be cited as the Tax Reserve Certificates (Series A) Regulations.\n<\/p>\n

    2.<\/b> In these regulations “Act”<\/b> means the Tax Reserve Certificates Act function a1(msg) { myWindow=window.open(”,”,’width=154,height=78,left=400 ,scrollbars=1,top=400,screenX=400,screenY=100′);myWindow.document.write(msg);}*<\/a>, and “certificate”<\/b> means a Tax Reserve Certificate issued under these Regulations.\n<\/p>\n

    3.<\/b> Every certificate issued under these Regulations shall be known as a Tanzania Tax Reserve Certificate (Series A).\n<\/p>\n

    4.<\/b> The prescribed rate of interest on any certificate shall be three per centum<\/i> per annum.\n<\/p>\n

    5.<\/b> Every application for a certificate shall be made in the form set out in the First Schedule.\n<\/p>\n

    6.<\/b> Every certificate shall be issued in the form set out in the Second Schedule and shall be to the face value of \u00a35 or a multiple of it.\n<\/p>\n

    7.<\/b> (1) Upon the issue of a certificate the Accountant-General shall cause to be entered in a register specially maintained for the purpose the full name and address of the person in whose name the certificate is issued and the number and face value of such certificate.\n<\/p>\n

    (2) Upon receipt of notification of the transfer or transmission of a certificate the Accountant-General shall cause to be entered in such register the particulars of the transfer or transmission.\n<\/p>\n

    8.<\/b> The transfer of any certificate to the Commissioner under the provisions of section 6 of the Act shall be made in the form set out in the Third Schedule.\n<\/p>\n

    9.<\/b> The Commissioner shall notify the Accountant-General in the form set out in the Fourth Schedule hereto of the transfer of every certificate transferred to him under the provisions of section 6 of the Act and surrendered to the Accountant-General under the provisions of section 11 of the Act.\n<\/p>\n

    10.<\/b> (1) Notification under the provisions of subsection (2) of section 8 of the Act of the transfer or transmission of a certificate, other than a transfer to the Commissioner, shall be made to the Accountant-General in the form set out in the Fifth Schedule.\n<\/p>\n

    (2) The fee which shall be paid to the Accountant-General on the transfer or transmission of every certificate in accordance with the provisions of section 8(3) of the Act shall be Shs. 5\/-.\n<\/p>\n

    11.<\/b> Every certificate surrendered under the provisions of section 10 of the Act shall be remitted to the Accountant-General by registered post.\n<\/p>\n

    12.<\/b> (1) An application for the duplicate of any certificate under the provisions of section 12 of the Act shall be made to the Accountant-General in writing.\n<\/p>\n

    (2) The fee for each duplicate shall be Shs. 10\/-.\n<\/p>\n

    13.<\/b> Every application for an exchange of certificates under the provisions of section 14 of the Act shall be made to the Accountant-General in the form set out in the Sixth Schedule.\n<\/p>\n

FIRST SCHEDULE
TAX RESERVE CERTIFICATES (SERIES A)
APPLICATION FORM\n<\/p>\n

THE TAX RESERVE CERTIFICATE ACT\n<\/p>\n

The Tax Reserves Certificates (Series A) Regulations\n<\/p>\n

(Regulation 5)\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

The Accountant-General,
The Treasury,
Dar es Salaam.<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

\n<\/td>\n<\/tr>\n

\n

    1. I\/We hereby apply for \u00a3………………………. (say ………………………. pounds) of Tax Reserve Certificates (Series A), issued in terms of the Tax Reserve Certificates (Series A) Regulations.<\/p>\n<\/td>\n<\/tr>\n

\n

    2. The certificates should be for the following face values:<\/p>\n<\/td>\n<\/tr>\n

\n

……………………………………………Certificate(s) at Shs. ……………………………………………<\/p>\n<\/td>\n<\/tr>\n

\n

……………………………………………Certificate(s) at Shs. ……………………………………………<\/p>\n<\/td>\n<\/tr>\n

\n

……………………………………………Certificate(s) at Shs. ……………………………………………<\/p>\n<\/td>\n<\/tr>\n

\n

    3. A remittance for this amount is enclosed.<\/p>\n

{mprestriction ids=”1,2,3″}<\/p>\n<\/td>\n<\/tr>\n

\n

    4. The certificate(s) is\/are to be registered in the name(s) of:<\/p>\n<\/td>\n<\/tr>\n

\n

    Full name (use BLOCK LETTERS) function a2(msg) { myWindow=window.open(”,”,’width=233,height=156,left=400 ,scrollbars=1,top=400,screenX=400,screenY=100′);myWindow.document.write(msg);}1<\/a> …………………………………………………………………
……………………………………………………………………………………………………………….
Permanent address ………………………………………………………………………………………
………………………………………………………………………………………………………………..
(If this space is insufficient details may be given on a separate sheet of paper.)<\/p>\n<\/td>\n<\/tr>\n

\n

    5. Signature of Applicant<\/i> ………………………………………………………………………………..<\/p>\n<\/td>\n<\/tr>\n

\n

Date ………………………………… 20……..<\/p>\n<\/td>\n<\/tr>\n

\n

    Every certificate applied for must be to a face value of \u00a35 or a multiple thereof.<\/p>\n<\/td>\n<\/tr>\n

\n

For Official Use only<\/p>\n<\/td>\n<\/tr>\n

\n

For the issue of Tanzania
Tax Reserve Certificates<\/p>\n<\/td>\n

\n

Number
………………………………….<\/p>\n<\/td>\n

\n

Face Value
………………………………….<\/p>\n<\/td>\n<\/tr>\n

\n

    Issuing Officer ………………………………………………. Date ……………………………………….<\/p>\n<\/td>\n<\/tr>\n<\/table>\n

\n

SECOND SCHEDULE
TAX RESERVE CERTIFICATES (SERIES A)
CERTIFICATE\n<\/p>\n

THE TAX RESERVE CERTIFICATE ACT\n<\/p>\n

The Tax Reserves Certificates (Series A) Regulations\n<\/p>\n

(Regulation 6)\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\n

No. ………………………..<\/p>\n<\/td>\n<\/tr>\n

\n

(Front)<\/p>\n<\/td>\n<\/tr>\n

\n

    1. This is to certify that …………………………………………………………………………… is\/are
registered as the holder(s) of Tanzania Tax Reserve Certificates (Series A) No. …………………
to the face value of Shs. ……………………….. (say …………………….. shillings).<\/p>\n<\/td>\n<\/tr>\n

\n

    2. Interest on the above holding will be calculated at three per centum<\/i> per annum and subject to the provisions of section 7 of the Act will begin to accrue on the first day of ……………………., 20……..
Dar es Salaam, ……………………. 20……..<\/p>\n<\/td>\n<\/tr>\n

\n

\n

……………………………………..
Accountant-General<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(Obverse)
TRANSFER OF CERTIFICATE
(Section 8)<\/p>\n<\/td>\n<\/tr>\n

\n

This certificate is transferred to ………………………………………………………………………………
……………………………………………………………………………………………………………………….
who has been registered as the holder.
Dar es Salaam,
…………………………………….. 20……..<\/p>\n<\/td>\n<\/tr>\n

\n

\n

………………………………………
Accountant-General<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

\n<\/td>\n<\/tr>\n

\n

This Certificate is transferred to ……………………………………………………………………………..
………………………………………………………………………………………………………………………
who has been registered as the holder.
Dar es Salaam,
…………………………………….. 20……..<\/p>\n<\/td>\n<\/tr>\n

\n

\n

…………………………………………..
Accountant-General<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

\n<\/td>\n<\/tr>\n

\n

This Certificate is transferred to ……………………………………………………………………………..
………………………………………………………………………………………………………………………
who has been registered as the holder.
Dar es Salaam,
…………………………………….. 20……..<\/p>\n<\/td>\n<\/tr>\n

\n

\n

……………………………………..
Accountant-General<\/i><\/p>\n<\/td>\n<\/tr>\n<\/table>\n

\n

THIRD SCHEDULE
TRANSFER TO COMMISSIONER OF INCOME TAX\n<\/p>\n

THE TAX RESERVE CERTIFICATE ACT\n<\/p>\n

The Tax Reserves Certificates (Series A) Regulations\n<\/p>\n

(Regulation 8)\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n
\n

To:<\/p>\n<\/td>\n<\/tr>\n

\n

The Regional Commissioner of Income Tax, Dar es Salaam.<\/p>\n<\/td>\n<\/tr>\n

\n

Dear Sir,<\/p>\n<\/td>\n<\/tr>\n

\n

    1. I\/We…………………………………………………………………………………………………………
of ……………………………………………………………………………………………………………………
being the registered holder(s) of the attached Tanzania Tax Reserve Certificate(s) (Series A) No.(s) …………………………… hereby transfer this\/these Certificate(s) in or towards payment of the tax noted on the attached Income Tax remittance slip.<\/p>\n<\/td>\n<\/tr>\n

\n

     function a3(msg) { myWindow=window.open(”,”,’width=233,height=85,left=400 ,scrollbars=1,top=400,screenX=400,screenY=100′);myWindow.document.write(msg);}1<\/a> 2. The sum of Shs. ……………………. being the excess of the assessment over the face value of the Tax Reserve Certificate(s) now transferred is also attached in the form of cheque\/money order\/postal order\/cash.<\/p>\n<\/td>\n<\/tr>\n

\n

    3. The interest due on the certificate(s) should be sent to the above address or to
………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………<\/p>\n<\/td>\n<\/tr>\n

\n

\n

Yours faithfully,<\/p>\n

\n

…………………………………………..<\/p>\n<\/td>\n<\/tr>\n<\/table>\n

\n

FOURTH SCHEDULE
NOTICE OF TRANSFER TO THE COMMISSIONER\n<\/p>\n

THE TAX RESERVE CERTIFICATE ACT\n<\/p>\n

The Tax Reserves Certificates (Series A) Regulations\n<\/p>\n

(Regulation 9)\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n
\n

Transfers during the month of ………………………….<\/p>\n<\/td>\n<\/tr>\n

\n

To:<\/p>\n<\/td>\n<\/tr>\n

\n

The Accountant-General,
Dar es Salaam,<\/p>\n<\/td>\n<\/tr>\n

\n

    I hereby inform you that the enclosed Tanzania Tax Reserve Certificate(s) (Series A) registered in the name(s) of the person(s) shown against the certificate(s) has\/have been transferred to me in accordance with section 6 of the Act, during the month of ………………….
and are hereby surrendered to you in accordance with section 11 of the Act.<\/p>\n<\/td>\n<\/tr>\n

\n

No.<\/p>\n<\/td>\n

\n

\n<\/td>\n

\n

\n<\/td>\n

\n

Holder<\/p>\n<\/td>\n

\n

Address<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

………………….
………………….<\/p>\n<\/td>\n

\n

…………………
…………………<\/p>\n<\/td>\n

\n

………………….
………………….<\/p>\n<\/td>\n

\n

………………….
………………….<\/p>\n<\/td>\n

\n

………………….
………………….<\/p>\n<\/td>\n<\/tr>\n

\n

\n

……………………………………………..
Commissioner of Income Tax<\/i><\/p>\n<\/td>\n<\/tr>\n<\/table>\n

\n

FIFTH SCHEDULE
NOTICE OF TRANSFER OR TRANSMISSION OF CERTIFICATE(S)\n<\/p>\n

THE TAX RESERVE CERTIFICATE ACT\n<\/p>\n

The Tax Reserves Certificates (Series A) Regulations\n<\/p>\n

(Regulation 10)\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n\n\n\n
\n

\n

Date ……………………………..<\/p>\n<\/td>\n<\/tr>\n

\n

To:<\/p>\n<\/td>\n<\/tr>\n

\n

The Accountant-General,
Dar es Salaam.<\/p>\n<\/td>\n<\/tr>\n

\n

    1. I\/We being the transferee(s) of the undermentioned Tanzania Tax Reserve Certificate(s) (Series A), which is\/are enclosed with this letter, hereby notify you that the said certificate(s) should be registered in the name of:<\/p>\n<\/td>\n<\/tr>\n

\n

    Full name (use BLOCK LETTERS) function a4(msg) { myWindow=window.open(”,”,’width=233,height=156,left=400 ,scrollbars=1,top=400,screenX=400,screenY=100′);myWindow.document.write(msg);}1<\/a> ……………………………………………………………………
…………………………………………………………………………………………………………………..
Permanent address …………………………………………………………………………………………
…………………………………………………………………………………………………………………..<\/p>\n<\/td>\n<\/tr>\n

\n

Certificate No.<\/p>\n<\/td>\n

\n

Date of Issue<\/p>\n<\/td>\n

\n

Face Value<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

…………………………………..
…………………………………..<\/p>\n<\/td>\n

\n

…………………………………..
…………………………………..<\/p>\n<\/td>\n

\n

…………………………………..
…………………………………..<\/p>\n<\/td>\n<\/tr>\n

\n

    2. Date of Transfer ………………………………………………………………………………………….<\/p>\n<\/td>\n<\/tr>\n

\n

\n

Signature of Transferee<\/i> ……………………………………….<\/p>\n<\/td>\n<\/tr>\n

\n

    Note<\/i>: In cases where the written consent of the Accountant-General to the transfer has been obtained in accordance with section 8(1) of the Act, a reference to the Accountant-General’s letter giving such consent should be quoted below. Where the transfer or transmission is by operation of law, details should be given below and the original of the relevant document(s) enclosed with this notice.<\/p>\n<\/td>\n<\/tr>\n<\/table>\n

\n

SIXTH SCHEDULE
APPLICATION FOR EXCHANGE OF CERTIFICATE\n<\/p>\n

THE TAX RESERVE CERTIFICATE ACT\n<\/p>\n

The Tax Reserves Certificates (Series A) Regulations\n<\/p>\n

(Regulation 13)\n<\/p>\n

\n<\/tr>\n\n\n\n\n\n\n\n\n
\n

To:<\/p>\n<\/td>\n<\/tr>\n

\n

The Accountant-General,
Dar es Salaam,<\/p>\n<\/td>\n<\/tr>\n

\n

    I\/We, being the registered holder(s) of Tax Reserve Certificate (Series A) No. ……………….
to the value of Shs. …………………… (say …………………… shillings) which is attached to this application, hereby apply for the following Tax Reserve Certificate(s) (Series A) to be issued in lieu thereof:<\/p>\n<\/td>\n<\/tr>\n

\n

    ……………………………………….. Certificates @ Shs. ……………………………….
……………………………………….. Certificates @ Shs. ……………………………….<\/p>\n<\/td>\n<\/tr>\n

\n

    Full name (use BLOCK LETTERS)……………………………………………………………………….
……………………………………………………………………………………………………………………
Permanent address…………………………………………………………………………………………..
……………………………………………………………………………………………………………………<\/p>\n<\/td>\n<\/tr>\n

\n

Date ……………………………….. 20……..<\/p>\n<\/td>\n<\/tr>\n

\n

\n

Signature of Applicant<\/i> …………………………………………<\/p>\n<\/td>\n<\/tr>\n

\n

    Note<\/i>: A certificate may only be surrendered in exchange for two or more certificates of a face value less than, but in the aggregate equivalent to, the face value of the certificate so surrendered. Every certificate applied for must be to a face value of Shs. 5 or a multiple thereof.<\/p>\n<\/td>\n<\/tr>\n<\/table>\n

\n{\/mprestriction}<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

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