zanrevenue.org Taxpayer Registration : Zanzibar Revenue Board

Organization : Zanzibar Revenue Board
Type of Facility : Taxpayer Registration
Country: Zanzibar/ Tanzania

Website : https://www.zanrevenue.org/

Taxpayer Registration :

Who is required to be registered?:
Any person shall not commence any business in Zanzibar unless he is registered as a taxable person. A person is obliged to register each business if intends to engage in more than one business or one business in different locations.

Related : Zanzibar Revenue Board Tax Payment : www.statusin.org/8980.html

To be registered in any type of tax whether Stamp Duty, Value Added Tax or otherwise depends upon the business turnover and type of business.

Why it is necessary to register as a taxpayer?:
In order to be efficient in government revenue collection, the authority should register all Taxpayers for accountability.

Failure to register as a taxpayer, commits an offence and upon conviction liable to a fine not less than one hundred thousands shillings or as specified by the Commissioner.

Application for registration:
An application for registration shall be made to the Commissioner of Zanzibar Revenue Board. Among the registration requirements are:-
** Limited Company;
** A copy of memorandum association
** A copy of Article of Association
** Title deed for the premises or lease agreement of which stamp duty has been paid
** A copy of Taxpayer Identification Number
** A copy of valid business license
** Certificate of incorporation/compliance
** If the business governed by recognized body, an approval from competent or regulatory authority
** Two passport size picture
** Identification card
** A Copy of passport

In case of Nonresident (provided that non residents cannot operate as partnership or sole proprietor), the requirements are:-
** A Copy of passport
** Work permit
** Resident permit
** Investment license

In case of Individual; the requirements are:-
To submit all documents mentioned limited Company except:
** Memorandum of association
** Article of association
** Certificate of incorporation

The Commissioner may register applicants who are eligible or may refuse or suspend the application of any person by giving reasons for such decision.

Temporary Registration:
Temporary registration is done to any person who may otherwise be required to be registered for a fixed term or period not exceeding one year with a maximum extension of six months.

Application for Deregistration:
Any taxable person may apply for deregistration and shall specify the reasons for such application within thirty days from the day such reasons became known to him.

Return Submission:
A taxable person shall record each supply made and account for tax on it at the time of supply and on or before the fifteenth day (if it will fall in public holiday) of each month following the end of the accounting period, make and file a tax returns, whether or not tax is payable in respect of that period.

The return shall be as follows:-
** Be accurately and truthfully completed.
** Be signed by the taxable person or his authorized representative.
** Bear the proof of the date delivered.
** Be attached with and provide any other information as required by the Commissioner that will be necessary for the proper tax administration.

Failure to submit a tax return by the due date, taxable person shall pay a penalty of One Hundred Thousand Shillings or ten percent of the tax shown as payable in respect of the prescribed accounting period covered by the return, whichever is the greater, for every month or part thereof during which the default continues.