Tanzania Extractive Industries (Transparency and Accountability) Act. 2015 (No. 23 of 2015)

2. Application.

3. Interpretation. PART II ADMINISTRATIVE PROVISIONS

4. Establishment of Committee. S. Composition of the Committee.

6. Nomination Committee.

7. Functions of the Nomination Committee.

8. Tenure of office.

9. Proceedings of the Committee.

10. Functions and powers of the Committee.

11. Delegation of powers.

12. Appointment of Executive Secretary.

13. Secretariat. PART IJJ OBLIGATION OF EXTRACTIVE COMPAN IES AND STATUTORY RECIPfENTS 14. lbreshold and obli gation of extractive companies and statutory recipients.

15. Information on local content, corporate social responsibility and capital expenditures.

16. Obligation to publish information. ., 2 No.n The Tanzania Extractive Industries (Transparech Qnd Accountability) Act 20105 PARTlY APPOINTMENT AND THE ROLE OF ADMINISTRATOR

17. Appointment of independent administrator. PART V DISCREPANCY AND THE ROLE OF THE CONTROLLER AND AUDITOR GENERAL

18. Treatment of discrepancy . PART VI GENERAL PROVISIONS

19. Minister to submit report.

20. Funds and resources of the Committee.

21. Accounts and Audit.

22. Annual report .

23. Offences and penalty.

24. False information.

25. Powers to make Regulations.

26. Power of the Minister to specify natural resource.

27. Savings provisions. PART VlI CONSEQUENTIAL AMENDMENTS (aJ Amendment of the Mining Act, (Cap. 123)

28. Construction.

29. Amendment of section 4.

30. Amendment of section 6.

31. Amendment of section 7.

32. Amendment of section 11 .

33. Amendment of section 21.

34. Amendment of section 22.

35. Addition of new section 22A. No.2] The Tanzania Extractive Industries (l'ransparech and Accountability) Act 2015 3

36. Amendment of section 25.

37. Amendment of section 26.

38. Amendment of section 28.

39. Amendment of section 32.

40. Amendment of section 39.

41. Repeal of section 40.

42. Amendment of section 41 .

43 . Amendment of section 47.

44. Amendment of section 52.

45. Amendment of section 54.

46. Amendment of section 55.

47. Amendment of section 58.

48. Amendment of section 65.

49. Amendment of section 73.

50. Amendment of section 77.

51. Amendment of section 79.

52. Amendment of section 86.

53. Amendment of section 90.

54. Amendment of section 95. (b) Amendment of the Electricity Act (Cap. 131)

55. Construction.

56. Amendment of section 41. (c) Amendment of the Income Tax Act, (Cap. 332)

57. Construction.

58. Amendment of section 140. SCHEDULE No.23 The Tanzania Ettractive Industries (I'ransparech and Accountability) Act 1015 5 THE UNITED REPUBLIC OF TANZANIA NO. 23 OF 20 15 I ASSENT, President ...I?~. ~... ~![..... An Act to provide for es tablishment of tbe Extractive Industries (Transparency and Accountability) Com mittce for purposes of ensuring transparcncy and accountability in extractive industries and to provide for other rela ted matters. ENACTED by Parliament of the United Republic of Tanzani a. PART I PRELIMINARY PROVISIONS Short ti tle end 1. This Act may be cited as the Tanzania Extractive commencement Industries (Transparency and Accountability) Act. 201 5 and shall come into operation on such date as the Minister may, by notice published in the Gazetle, appoint. Application 2.-(1 ) This Act shaII apply to- (a) Mainland Tanzania ; and (b) Mainland Tanzania as well as Tanzania Zanzibar in relation to extractive industry companies undertaking joint petroleum operations or 6 No.23 The Tanzania Extractive Industries (fransparech and Accountability) Act 2015 petroleum activIties in specific areas or overlapping blocks in accordance with the Petro leum Act, 2015. (2) The extractive industry activities undertaken within Tanzania Zanzibar shall be governed and administered in accordance with the laws of Tanzania Zanzibar. Interpretation 3. In this Act, unless the context otherwise requires- "Committee" means the Tanzania Extractive Industries (Transparency and Accountability) Committee established under section 4; Cap. 418 "Controller and Auditor General" has the same meaning ascribed to it under the Public Audit Act; "Chairman" means the Chairman of the Committee appoi,nted unde section 5; "Executive Secretary" means the Executive Secretary of the Committee appointed under section 12; "extractive industry company" means a private or state owned company engaged in exploitation of minerals, oil , natural gas and includes any other company engaged in nanrrai resources extraction; "Extractive Industries Transparency Initiative" also described as «EITI" means a global initiative that provides standards for governmg extractive industries; "Extractive Industries Transparency Initiative Standard" means an international framework that provides guidance to implementing countries in governing extractive industries; "extractive industry" means an industry dealing '.vith natural resources; "independent administrator" means a qualified firm appointed under section 14; "local content" means an added value brought and or developed in Tanzani a through participation of the national labour, technology, goods, services, capital and research capabilities in the Extractive industry activities; J No.23 The Tanzania f.:tlraclive InduS/fie! (Trrmsparech and Accaunlabifity) Act 2015 7 "Minister" means the Minister responsible for mining, oil and natural gas; "reconciliation" means a process of verifying payments made by extractive companies and revenues received by the Government pursuant to section 14; "statutory recipient" means an entity of the Government responsible for colleclion of revenues from extractive industry companies; "sub-committee" means a committee established by the committee under paragraph 14 of the Schedule to this Act. PART II ADMIN[STRATIVE PROVISIONS Establishment of 4.-(1) There shall be a Committee to be known as Committee the Tanzania Extractive Industries (Transparency and Accountability) Committee. (2) The Committee shall be an independent Government entity which shall be an oversight body for promoting and enhancing transparency and accountabitity in the extractive industry. Composition of 5.-(1) Subject to the proV1S10ns of this Act, the the Committee Cornminee shall be composed of a Chairman to be appointed by the President and not more than fifteen other members who possess knowledge and experience on governance of industries. (2) Fifteen members reffered in subsec60n (l ) shall be- (a) five persons from Govemmem entities appointed by the M.inister one of whom shall be the Anomey General or hi s representative; (b) five persons from extractive industry companies; and (c) five persons from civil society organizations; (3) The Executive Secretary shall be the Secretary of the Committee. (4) Members appointed in terms of subsection (2)(b) and (c) shall be appointed by the respective umbrella 8 No.1) The Tanzania Extractive Industries (fransporech and Accountability) Act 1015 organizations in accordance with procedures set out by such organizations and submitted to the Minister for announcement. (5) Appointment referred to under thi s section shall have regard to gender balance. Nomination 6.-(1 ) There is established a Committee to be known committee as the Nomination Committee. (2) The Nomination Committee shall be composed of the following members: (a) the Permanent Secretary of the Ministry responsible for mineral matters who shall be the Chairman of the Nomination Committee; (b) the Permanent Secretary of the Ministry responsible for finance; (c) the Permanent Secretarary of the Ministry responsible for public service; (d) the Permanent Secretary of the Ministry responsible for labour; and (e) t\vo experts in extractive industries nominated in accordance with subsection (3). (3) One of the two persons referred to in subsection (2)(e) shall be appointed by the mini ster from three names submitted by extractive industry companies and the other person from three names submitted by the civiJ soci ety umbrella organizations. (4) The Nomination Committee shall work on ad- hoc basis depending on the need for nomination. (5) The Committee shall pay fTom its funds expenses incurred by the Nomination Committee in the cause of the discharge of its duties as may be approved by the Minister. Functions of the 7.-(1) The functions of the Nomination Committee Nomination Committee shall be to nominate persons for appointment as- (a) Chairman of the Tanzania Extractive Industri es (Transparency and Accountability) Corc.i·nittee; or (b) the Executive Secretary of the Committee. No.Z3 The TOllzan{o £ytractil'e Illdustries (Transparech and Accountability) A ct 2015 9 (2) The Nomination Committee may take such actions as are reasonably necessary to identify and attract the best candidates such as by advertising in the newspapers widely circulating within the country. (3) The Nomination Committee shall submit to the Minister- (a) in case of the Chairman, three names of persons to be forwarded to the President by the Minister to be considered for appointment as Chairman; and (b) in case of the Executive Secretary, three names to be considered by the Minister for appointment as an Executive Secretary, (4) The Nomination Committee shall regulate its own proceedings and other matters in relation thereto, Tcnureofoffi ce 8. The Chairman and members of the Committee shall hold office for a period of three years and shal l be eligible for re-appointment for one further term of three years. Proceeding of 9. The provisions of the Schedule to this Act, shall the Comminee have effect to the proceedings of the Committee. FUlIctions and 10.-( 1) The Committee shaH be responsible for powers of the Committee ensuring that benefits of extractive industry are verified , duly accounted for and prudently utilized for the benefit of the the citizens of Tanzania, (2) Pursuant to subsection (1), functions of the Committee shall be to- (a) develop a fram ework for transparency and accountabi li ty in the reporting and disclosure by all extractive industry company on revenues due to or paid to the Government; (b) require from any extractive industry company or from the statutory recipients an accurate account of money paid by and received from the company at any period, as revenue accruing to the Government from such company for that period; 10 No.23 17,e Tanzania Extractiw Industries (l'ra11iparech and Accountability) Act 2015 (c) require extractive industry companies to disclose to the Committee accurate records of the cost of production, capital expenditures at every stage of investment, volumes of production and export data from extractive industry company in respect of each licence; (d) promote the effective citizen participation and awareness of extractive industry companies and its contribution to socio-economic development; (e) conduct investigations on material discrepancy from revenue payments and receipts in the extractive industry companies in accordance with the provisions of this Act; (f) make reconciliations on payments fro~n extractive industry companies and Government receipts; (g) identify discrepancies and undertake measures to enhance capacity of any relevant organ of the Government or local government authority having statutory responsibility to monitor revenues and payments by all extractive industry companies to the Government; (h) disseminate by way of publication of reconciliation and investigation reports or otherwise any information concerning revenues received by the Government from extractive industry companies as it may consider necessary; (i) promote the effective citizen participation and awareness of resources governance in extractive industry and its contribution to socio-economic development; G) make consultation amongst Government, civil society and companies for effective management of natural resources; (k) supervise affairs of the Secretariat; (I) carry out research or studies for furtherance of the functions of the Committee; and No.23 The Tan::ania Extractive Industries (l'ramparech ond Accountability) Act 20 15 II (m)undertake any other activities related to its functions. (3) The Committee shaH report to the Minister the implementation of functions referred to under sub section (2) for appropriate actions and better governance of the extractive industry companies. Delegation of 11. The Committee may delegate any of its powers functions to a subcommittee or the Secretariat. Appointment of 12.-(1) There shall be an Executive Secretary of the Executive Secretary Commjttee who shall be appointed by the Minister. (2) The Executive Secretary shall be the head and accounting officer of the Secretariat, and shall be responsible for implementation of the day to day activities of the Committee. (3) A person shall be qualified for appointment as Executive Secretary if the person- (a) posseses at least a degree in the field of engineering, economics. laws, management, development studies, geology or finance; (b) has relevant knowledge and experience of at least five years on matters relating to extractive industry; and (c) has a proven leadership ability. (5) The Executive Secretary shall ho ld office for a period of five years and may be eligible for a re- appointment for one further term of five years. Secretariat 13.-(1) There shall be a Secretariat of the Committee which shall be responsible for implementation of activities of the Committee. (2) The officers and staff of the Secretariat shal l be public servants. 12 No.2} The Tanzania Extraclive Industries (fransparech alld Accountability) Act 2015 PART ill OBLIGATIONS OF EXTRACTNE COMPANIES AND STATUTORY RECIPIENTS Threshold and 14 .~(1) The Committee shall in every financial year obligation of eXl11!oetive set out a threshold for the purpose of identify ing extractive companies and industry companies that qual ify for reconciliation on statutory payments made and revenues received by the Government. recipients (2) The extractive industry company that qualifies under subsection (1) shall submit to the Committee information and data containing all forms of taxes and charges made to the Government in a manner prescribed in the regulations. (3) A statutory recipient that receives payments from extractive industry companies shall submit to the Committee information and data on revenue receipts. Iuformation on L 5 . ~ ( 1) An extractive industry company shall submit local content, corporate social to the Committee annual reports containing information on responsibility local content and corporate social responsibility. and capital (2) Notwithstanding sub section (l ), the extractive expenditures industry company shall submit to the Committee capital expenditures at every stage of investment. (3) A person who is required to furni sh information under this section and refuses or fail s to comply with such requirement commits an offence. Obligation to 1 6 . ~(1 ). in order to ensure transparency and publish inromlalion accountability in extractive industries, the Committee shaU cause the Minister to publish- (a) in the website or through a media whi ch is widely accessible all concessions, contracts and li censes relating to extractive industry companies; (b) names of individual shareho lders who own interests in the extractive industry compani es; (c) implementation of Environmental Management Plans of the extractive industry companies; No.n Tire Tanzallia Extractive Indus/ries (lran.rporl!ch and Accountability) Act 20 15 13 (d) implementation reports referred to under section 17(5). (2) For the purpose of subsection (I), al l information on activities undertaken by an extractive industry company required to be reported or submitted to its local or foreign stock markets shall equally be reported or submitted to the Committee. PART IV A PPOINTMENT AND THE ROLE OF ADMINISTRATOR Appoinuncnlof 17.-(1) The Committee may engage an Independent Administralor independent administrator to reconcile and verify payments made by extractive industry companies and revenues received by the Government. (2) Reconciliation report shall include data on investment expenditure. production. export and any other matters related to the activities of the extractive industry in a particular reporting period. (3) Independent administrator appointed by the Committee shall be a qualified finn to carry out activities required und er sub sec!ions (1) and (2). (4) Independent administrator shall carry out the assignment on such terms and conditions as set out by the Committee, (5) The independent administrator shaH, upon completion of assignment imposed under this section. submit the reconciliation report to the Committee for consideration and publication. PART V DISCREPANCIES AND ROLE OF CONTROLLER AND AUDITOR-GENERAL Treatment of 18.-(1) Where the reconciliation report identifies discrepanc)' any material discrepancy between payments and receipts, the Committee shall. within fourteen working days upon receipt. submit such report to the Controller and Auditor General for investigation. 14 No.2) The TOn;!anio Extractn-e Industries (l'ronsparecll and AccauntabililY) Act 20lS (2) The Controller and Auditor General shall prepare the audit report and submit it to the Committee and the Minister for consideration. (3) The Committee shall after receiving the investigation report referred to under sub section (2) forward the same to the relevant authorities for further action. (4) The relevant authorities shaH, after receiving the investigation report from the Committee, take actions on the recommendations made by the Controller and Auditor General within thirty working days and shall prepare and forward the implementation report to the Committee. (5) The Committee shaH . 'Within fourteen working days after receiving the implementation report referred to under sub section (4), submit such report to the Minister for consideration and publication. PARTY] GENERAL PROVISIONS Minister to 19. The Minister shall, as soon as may be submit report practicable and not later than twelve months after the close of the financial year, lay before the National Assembly a report on the implementation of activities under this Act. Funds and 20. The funds and resources of the Committee shall resources or me Committee consists of- (a) such sums of money as may be appropriated by Parliament; (b) money rai sed by way of loans, donations or grants from, within and outside Tanzania; (c) such swns of money or property which may become payable to or vested in 1he Committee under this Act or any other written law or in respect of any matter incidental 10 the carrying out of its functions. Accounts and 21.-( 1) The Committee shall cause to be kept and Audit maintained proper books of accounts with respect to- No.23 The Tanzania Exlmclive Industries (Jransparl!ch and Accountability) Act 1015 15 (a) sums of money received and expended by the Committee and matters in respect of which the receipt and expenditure take place; (b) assets and liabilities of the Committee; and (c) the income and expenditure statement of the Committee. (2) The auditing of the financial reports and books of accounts of the Committee shall be done by the Controller and Auditor General or a person authorized by him. Annual repon 22.-( I) The Committee shall, not later than SIX months after the end of financial year, submit to the Minister a copy of the audited accounts and annual report on the activities of the Committee in respect of that year. (2) The Minister shall within a period of six months after the accounts have been audited lay the audited accounts and audit report before the National Assembly. Offences W1d 23. Any person, who without reasonable causes, or penalty fails to produce a document or an information required under thi s Act, within the specified time, commits an offence and upon conviction, shall be liable- (a) in case of an indi vidual, to a fine of not less than ten million shillings; and (b) in case of a body corporate, to a fine of not less than one hundred and fifty million shillings. Fnlse information 24. Any persons who- (a) gives false information or reports to the Committee regarding data on investment expcnditure, production, export and any other information related to the activities of the extractive industry; (b) renders false statement of account or fails to produce a statement of account required under thi s Act; or (c) refuses or fails to give information; (d) without reasonable excuse, obstructs or hinders the Committee or any person authorized as such 16 No,23 The Tanzania Exlraclive Jnduslries (fransparech and Accountability) Act 2015 from doing any of its functions, commits an offence and shall be liable upon conviction to a fine of not less than one hundred million shillings, Powers to ma ke 25. The Minister may in consultation with other Regulations relevant Ministries, make regulations prescribing matters which are necessary or convenient to be prescribed for better carrying out or giving effect to the provisions of thi s Act Power afme 26. The Minister may in consultation with other Minister to specify natural relevant Ministries by Order published in the Gazelle resource specify any other natural resource to be subject to this Act. Savings 27,-(1) All Mineral Development Agreements and p ro\'i ~ i on Production Sharing Agreements or any other agreements signed prior to coming into operations of this Act, shall, upon coming into force of this Act, be subjected to disclosure requirements under this Act, (2) Except for information that is confidentia1 as the Committee may determine, all other information contained in agreements referred to under subsection (I ). shall be subject to di sclosure requirements under this Act. PART VII CONSEQUENTIAL AMENDMENTS (a) Amendment of the Mining Act, (Cap.I23) Const.ruelio n 28. This Part shall be read as one with the Mining Cap, 123 Act, hereinafter referred to as the "principal Act." Amendment 29. The principal Act is amended in section 4, by- of section 4 (a) deleting the definition of the term "Agency"; (b) deleting the definition of the tenn "primary mining licence" and substituting for it the following: No.23 The Tan=ania Extroclive Industries (T'rarlSparech and AccoulllabUity) Act 201 5 17 "primary mining Iicence" means a licence for small scale rrurung characterised by minimal machinery or technology of an irutial capital for investment which does not • exceed US dollars 5 million or its equi valent in Tanzania Shi lling; (c) inserting in their appropriate alphabetical order the following new definitions: "Geological Survey of Tanzania" "Cap. 245 means the Geological Survey of Tanzania as established under the Executive Agencies Act; "online transactional numng flexicadastre portal" means a web based service to facilitate submission of mineral right applications, online payments, administration of mineral rights and exchange of mineral rights information including communi cation of decisions electronically; "prescribed fonn" means al l form s applicable under this Act including an electronic form s avai lable within the online transactional mining cadastre portal; "resident mines office" means the office establ ished under section 26; 18 No.23 The Tanzania Extractive Industries (Transparech and Accauntability) Act 2015 "'resident mines officer" means an officer appointed as such under section 19(3); and "Tanzania Mineral's Audit Agency" Cap. 245 means the Tanzania Mineral's Audit Agency • established under the Executive Agencies Act;":" • Amendment of 30. Section 6 of the principal Act is amended, by- section 6 (a) adding the phrase "or processing operations" after the words "mining operations" appearing in the second line of subsection (1); (b) deleting paragraph (a) of subsection (3) and substituting for it the following: "(a) in the case of an individual, to a fine of not exceeding ten million shillings but not less than five million shillings or to imprisonment for a term not exceeding three years or both;" (c) deleting subsection (4) and substituting for it the following: "(4) Any mineral s obtained in the course of unauthorised prospecting or mining or processing operations including equipment involved in such operations and any minerals possessed without a proper permit shall be forfei ted to the Government by the Commissioner for Minerals and auctioned through relevant Government Asset Auctioning Procedures."; Amendment of 31. The principal Act is amended in section 7(b), by- section 7 (a) deleting subparagraph (ii); and No.n The Tanzania ulraclive Jnduslrits rr,.ansparech and Accountability) Act lOl5 19 (b) re-naming subparagraph (iii) as paragraph (ii). Amendment of 32. The principal Act is amended by repealing section II section 11 and replacing it with the following: "Validity of 11. "Ine development fu, developmeot agreement entere mto un der till s d . agreement Act, shall be valid for a maximum period of ten years and may be renewed on mutual agreement by parties. " Amendment of 33. The principal Act is amended in section 21 , by section 21 deleting the word "Agency" and substituting for it the phrase " Geol ogical Survey of Tanzania". Amendment of 34. The principal Act is amended in section 22, by seetion 22 deleting the word "Agency" and substituting for it the phrase "Geological Survey of Tanzania". ; Addition of new 35. The principal Act is amended by adding a new section 22A. section 22A immediately after section 22 as follows: " Rcsponsibi. 22, The Tanzania Minerals Iities of the Audit Agency shall be responsible for Tanzania matters related to auditing and Minem! Audit Agenc)' monitoring of mineral production and shall, in particular, audit- (a) quali ty and quantity of minerals produced and exported by mining entities; (b) financial reco rds of mining entities for the purpose of tax assessments; and (c) environmental management expenditures of the mining entities for the purpose of assessment of compliance to the mine closure plan." 20 No.23 The Tanzania Extractive Industries (fra~parech and Accountability) Act 20lS Amendment of 36. The principal Act is amended in section 25 (2), section 25 by adding immediately after paragraph (e) the following new paragraph: "(f) to enable the Tanzania Extractive Industries Transparency and Accountabi lity Committee to acquire and publish information from mining companies." Amendmcnlof 37. The principal Act is amended in section 26(2), section 26 by inserting the words "resident mine offices" immediately after the words "offices and." Amendment of 38. The principal Act is amended In section section 28 28(3)(a), by· (a) inserting the phrase "and a copy of ::Us national identity card, passport, driving licence or vOlers registration card" at the end of paragraph (i); and (b) inserting the phrase "including copies of their identity cards" at the end of that paragraph (ii). Amendment of 39. The principal Act is amended in section 32, by- section 32 (a) deleting subsection (2) and substituting for it the following : "(2) A holder of a licence who intends to renew the licence shall, within one month before the expiry date of the licence, submit an applicaLiun for renewal of the prospecting licence." (b) adding immediately after paragraph (b) of subsection (4) the fo llowing new paragraph: "(c) notwithstanding paragraph (b), the holder of a prospecting licence whose licence has less than 40 square kilometres shall No.n The Tanzania Exlrac/ive Indus/ries (fransparech and AccQunJability) Ac/ 20lS 21 relinqui sh part of the licence such that the remaining licence area is not less than 20 square kilometres." Amendment of 40. The principal Act is amended in section 39(1), section 39 by deleting the figure "5 1" and substituting for it the figure "50". Repeal of 41. lbe principal Act IS amended by repealing section 40 section 40. Amendment of 42. The principal Act is amended in section 41 , by- sel-1ion 41 (a) deleting the phrase " by the entitled applicant" appearing in the second line of subsection (2), and substituting for it the phrase " for a special mining licence"; (b) deleting subsection (3); and (c) re-numbering subsection (4) as subsection (3). Amendment of 43. The principal Act is amended in section 47, by section 47 deleting paragraph (a) and substituting for it the following: "(a) commence mining activities within eighteen months or such other further period as the licensing authority may allow from the date of grant of a licence and carryon mining operations in substantial compliance with the programme of mining operations and an environmental management plan;" Amendment of 44. The principal Act is amended in section 52, by section 52 deleting paragraph (a) and substituting for it the following: "(a) commence nurung operations within eighteen months and develop the mining area ill substantial compliance with the programme of mining operations with due diligence;" 22 No.2) The Tanzania Extraclive lnduslries (fralrsparech and Accountability) ACI 2015 Amendment of 45. The principal Act is amended in section 54, by- section 54 Ca) deleting subparagraph Cb) of subsection (2) and substituting for it the following: "(b) describe the area not exceeding the prescribed maximum area over which a primary mining licence is sought, and shall be accompanied by a sketch plan with sufficient details to enable the zonal mines officer to identify the area."; (b) adding immediately after subsection (2) the following new subsection: "(3) An application for a primary mining licence shall contain: (a) in the case of an individual, his fu ll name and nationality, physical and postal addresses and attach an identification card such as his national identity card, passport, driving licence or voter's registration card; (b) ill the case of a body corporate, its corporate name, place of incorporation, names and the nationality of its directors ; (c) in the case of more than one person, the particulars referred in paragraphs Ci) and (ii); (d) environmental investigations and social study and an environmental protection plan as described in the relevant regulations."; and No.2) The TOlUollio Extractive Industries (frollsparech lind Accountability) Act 20 IS 23 (c) re-numbering subsection (3) as subsection (4). Amendment of 46. The principal Act is amended in section 55, by section 55 adding immediately after subsection (3) the following subsection- "(4) Notwithstanding subsection (2), a primary mining licence issued for mining sand and other fast depleting building materials shall be valid for a period of one year and may be renewed in accordance with secti on 56."; Ame ndment of 47. The principal Act is amended in section 58, by section 58 deleting, subsection (2) and substituting for it the fo llowing- "(2) An application made in accordance with subsection (1) shall be processed by the Commissioner and the mining licence shall be granted by the Mini ster. " Amendment of 48. The principal Act is amended in section 65, by - section 6S (a) deleting subsections (1 ) and (2) and substituting for them the following : "( 1) A person who is aggrieved by a decision of the Minister for suspension or cancell ati on of mineral rights may, within sixty days from the date of the deci sion, fil e an appli cation for judicial review to the I-ligh Court _"; and (b) re-numbering subsections (3) and (4) as subsections (2) and (3), respectively. Amendment of 49. The principal Act is amended in section 73, by- section 73 (a) deleting subsecti on (3 ) substin1tin g for it the foll owing: "(3) An application for dealer licence in respect of gemstones shall be 24 No.23 The TaNZania Extractive Industries (T'ranspurech and AccouJJ1abifity) Act lOl5 accompanied by commitment to acquire and utilize, in case of Tanzanian five lapidary machines and in the case of foreigner thirty (30) lapidary machines within three months from the date of grant of the licence."; and (b) in subsection (5), adding a new paragraph (g) immediately after paragraph (b) as follows: "(g) building materials." Amendment of 50. The principal Act is amended in section 77. by section 77 deleting paragraph (b) and substituting for it the following: "(b) be submitted to a zonal mines offi r.er on a monthly basis;". Amendment of 51. The principal Act is amended in section 79, by section 79 deleting the word "Minister" whenever it appear in that section and substi tuting for it the word "Commissioner". Amendment of 52. The principal Act is amended by repealing section 86 section 86 and replacing for it with the follm.ving: " Prohibition 86. No person shall be eligible against dealing in . for grant of a licence as a broker or a certain dealer in uranium minerals." minerals Amendment of 53. The principal Act is amended in section 90, by section 90 deleting subsection (1) and substituting for it the fo llowing: "(I) There shall he a sorting and valuation fee prescribed in the regulations. which shall be payable to the Government by a mineral right holder who sell s gemstones produced or acquired by such mineral right holder." No.n The Tanzania Extract/V.( ltu/ustries (franspan:cl: and Accountability) ..tct 2015 25 Amendment of 54. The principal Act is amended in section 95 , by section 95 deleting figure " 100" appearing in paragraph (a) o f subsection (I) and substituting for it figure "200". (b) Amendment of the Electricity Act (Cap. 131) Construction 55. This Part shall be read as one with the Electricity Cap. 131 Act, hereinafter referred to as the " principal Act". Amendment of 56. The principal Act is amendment in section 41 , by section 41 deleting subsections (6) and (7) and substituting for them with the following provision: ""(6) The Minister may make regul ations prescribing for- (a) re-organisation of electricity market ; (b) promoti on of competition to the generation, transmission and distribution of electricity; and (c) competition In consumer services, investment and private sector participation m the electricity subsector." . (a) Amendment a/the Income Tax Act, (Cap. 332) Construction 57. This Part shall be read as one with the Income Cap. 332 Tax Act hereinafter referred to as the "'principal Act" . Amendment of 58. The principal Act is amended in section 140 (1 ) section 140 by adding immediately after paragraph (g) the following new paragra.ph: "(h) to enable the Tanzania Extractive industries Transparency and Accountability Committee to publish tax infonnation from extractive industry companies,". 26 No.23 The Tanzania Extractive Industries (fransparech and Accountability) Act 201 5 SCHEDULE (Made under section 7(/)) PROCEDURE OF THE COMMITTEE Chainnan 1.~(1) The Chainnan shall preside at aU meeting of the Committee. (2) Where at any meeting of the Committee the Chairman is absent, the members present shall elect one of its members to be a temporary Chairman who sball preside at that meeting. (3) The Chairman or temporary Chairman presid ing at any meeting of the Committee shall have a vote and in the event of an equality of votes, shall have a casting vote in addition to his deliberation vote. Meeting and 2.-(1) The Committee shall meet once in every quarter oflhe proe..:dure of the year and at any additional times which may be ftxed by the Chairman Committee or in his absent or unable for any reason to act, the Executive Secretary. (2) The Chairman or in his absence, the Executive Secretary may, upon application in writing by at least fi ve members convene a special meeting of the Committee at any time. (3) The Executive Secretary of the Committee shall give to each member adequate notice oflhe time and place of each meeting, Quorum 3. At any meeting of the Committee not less than one half of all the members of the Committee shall constitute a quorum and provided that each group is represented. Absence ofa 4. Where any member absents himself from three consecutive member meetings of the Committee without reasonable cause the Committee shall advise the appointing authority of the fact and the appo inting authority may tenninate the appointment of such member and appoint another member in his place. Appointment of 5. Where any member by reason of illness, infinnity or temporary absence from United Republic for a long time, the appointing authority member may appoint a temporary member who shall cease to hold office on the resumption of office of the substantive member. Minutes of the 6. Minutes of each meeting of the Committee shall be kep t and meetings confirmed by the Committee at the next meeting and signed by the Chairman of the meeting. '0.23 r~ Tanzania &trocti\'e Industries (l'nUlsparech and Accountability) Act 201 5 27 Decisions of 7. Subject to the provisions relating to a casting vOle, Committee decisions at meetings of the Committee shall be determined by consensus of the all members presen!. Seal nfthe 8.·(1) The Seal of the Committee shall be ofa shape size and Committee fonn as the Comminee may delennine. (2) The seal shaU not be used except in pursuance of a resolution of the Committee and shall be authenticated by the signature of the Chainnan, Executive Secretary or any member of the Committee authorized to act in that behalfby the Committee. (3) All documents, other than those required by law to be under seal, made by and all decision of the Committee, may be signified under the hand of the Chairperson or the Executive Secretary or any mem':ler or officer of the Committee authorized in that behalfby the Comm ittee. Regulations of 9. Subject to the provision of this Schedule, the Committee may proceedings regulate its own proceedings. Vacancies nOllo 10.-(1) Subject to the provISIon of paragraph 3 relating \0 invalidate quorum, the Committee may act notwithstanding any vacancy in its pT()C'eedings members hip. (2) No act or proceeding of the Committee shall be invalid by reason only of some defect in the appointment of person who purports to be ils member. Cessation of I ).·(1) A member of the Committee may resign by gi ving membership notice in writing addressed to the Chainnan and the appointing authority aDd as from the date specified in the nOlice or if no date is specified from the date of receipt of the notice by the Chairman the member shall c~ase to be a member of the Conunittee. (2) A member appointed to fill such vacancy shall hold office for the remainder of the term of his predecessor. ExeCUlive 12. The Executive Secretary shall, in consultation with the Secretary to Chainl1an, convene meetings of the Committee also keep minutes of convene meetings and perform other func.tions as the Committee may require. meetings Meeting of 13.-{ I) The Committee shall ordinarily meet once in every Committee quarter of the year and at such additional times as may be fixed by the Chairman. (2) The Committee shall hold an extf:l.ordin::try meeting as may be considered necessary at time as may be fixed by chairperson. Sub-commitlee 14. The Committee may appoint, amongst the members of the ofllle Committee, three or more members, at least ooe from each cluster, to Committee fonn a Sub·comrnittee to carry out on its behalf any of the functions of the Committee as it may determine. 28 No.2) The Tanzania Extractive Industries (fransparech and Accountability) Act 2015 Co-opt of non- t 5. The Comm ittee may co opt other person who is not member members of the Committee to provide expertise and other assistance as may be required and such persons so invited shall n have no right to vote during the deliberations of the Committee or take part in the final decision of the Committee. Emolument of 16. The Corrunittee shall, after consultation with the Minister committee prescribe fees and allowances which may be payable to the Chainnan members and members. Passed by the National Assembly on 6th July, 2015. Clerk of the National Assembly