When you file for tax as a sole trader, trust, partnership, or corporation, The Tanzania Revenue Authority (TRA) issues you a Tax Identification Number (TIN).
As a lone trader, trust, partnership, or corporation, you must use your TIN while trading and filing your tax returns.
Individual Tax Registration
To apply for a Taxpayer Identification Number, a person, whether a resident or a nonresident, must go to a nearby TRA office (regional, district, or tax center) and fill out a TIN application form. If the applicant possesses a National Identity Number (NIN), the application can be completed online by going to www.tra.go.tz, selecting Online TIN Registration, and following the processes as directed by the system. If the individual is requesting a Business TIN, the Online TIN applicant must visit a TRA office in person (with a lease agreement/title deed, and an introduction letter from the local authority) to get the TIN Certificate, as well as a provisional tax assessment and Tax Clearance.
Depending on the type of business, the applicant will need to apply for a business license from the Trade office in the District, Municipal, City, or the Ministry of Trade and Industry after receiving the TIN certificate.
Who is a resident individual?
A person qualifies to be a resident in the United Republic of Tanzania when: –
- Has a permanent home in the United Republic and present in any part of the year of income.
- Is present in the United Republic during the year of income for a period or periods amounting in aggregate to 183 days or more.
- Is present in the United Republic during the year of income and in each of the two preceding years of income for periods averaging more than 122 days in each of such year of income..
- Is an employee or an official of the Government of the United Republic posted abroad during the year of income?
Certificate of Registration: An individual may choose to register their business name with the Business Registration and Licensing Authority, an organization commissioned by the Ministry of Trade and Industry (BRELA). Before or after applying for a TIN, you can get your registered name. On the TIN certificate, the registered business name must be listed alongside an individual’s name that shows the owner’s name trading as (T/A).
Corporation (Limited Company) Tax Registration
A person who wishes to form a company must first apply for a Certificate of Incorporation from the Business Registration and Licensing Authority (BRELA). The company’s directors must draft a Memorandum and Articles of Association and submit the certificate of incorporation, leasing agreement/title deed, and local government introduction letter.
When a person applies to TRA for a TIN, the Certificate of Incorporation must be submitted to the TIN application together with the Memorandum and Articles of Associations.
- The limited company shall apply for TIN certificate by filling TIN application forms as follows:
- Application for the company.
- Application for each shareholder/directors, in case any director has already issued with TIN certificates for other purpose he/she cannot make another application. The same TIN number will be used.
- For noncitizen directors are required to fulfill all immigration procedure and obtaining business permit from the Immigration Department working under Ministry of Home Affairs.
Partnership Tax Registration
The partners must register the company with BRELA and get a certificate of registration. The partners visit TRA with their certificate and partnership document, which shows the number and names of partners as well as their individual distribution ratios.
The partnership firm must apply for its certificate by sending a copy of its BRELA certificate of registration, partnership deed, leasing agreement/title deed, and introduction letter from the local authorities when applying for TIN.
Each individual partner must apply for a TIN; if a partner has already been awarded a TIN certificate for another purpose, he or she cannot apply again. The TIN will remain the same.
Trust Tax Registration
A trust is a legal organization in which the trustees own assets, but it does not include a partnership or a corporation.
A trust must register with RITA and get a certificate of registration, as well as draft a trust deed that includes the names and addresses of the trustees. Each trustee must apply for a TIN; however, if a trustee has already received a TIN certificate for another purpose, he or she cannot apply again. The TIN will remain the same.