Written Laws (Miscellaneous Amendments) Act, 1999 (No. 10 of 1999)

2 No. 10 Written Laws (Miscellaneous Amendments) 1999 COLUMN SECOND COLUMN THIRD COLUMN Act No. 5 of 1998 The Mining Act, 1998 The Mining Act, 1998 is amended- (a) in section 9, by deleting subsection (2) and substituting for it the following- ''(2) Subject to subsection (3), no special mining licence and no mining licence, or gemstone mining licence, or any undivided proportionate part thereof may be assigned to another person without the consent, given in writing, of the licensing authority.'' (b) in section I 0, by deleting paragraph (a) of subsection (2) and substituting for it the following- ''(a) which guarantee the fiscal stability of a long term mining project, by reference to the law in No. 10 Written Laws (Miscellaneous Amendments) 1999 3 force at the effective date of the agreement, with respect to the range and applicable rates of royalties, taxes, duties, fees and other fiscal imposts and the manner in which liability in respect thereof is calculated and for that purpose but not otherwise may contain special provisions relating to the payment of any such fiscal impost to take effect in the event of change in the applicable law;''-

4 No. 10 Written Laws (Miscellaneous Amendments) 1999 (c) in section 7 1, by deleting paragraph (b) of subsection (1) and by repealing subsection (2) and substituting for them respectively the following- "(b) if the holder has tendered the prescribed fee, is not in default and has provided particulars which would be required in an application under sections 47 and 51 as the case may be, apply to the No. 10 Written Laws (Miscellaneous Amendments) 1999 5 Commissioner to convert the licence or licences to a mining licence or a gemstone mining licence. (2) An application made in accordance with subsection (1) shall be granted by the Commissioner and the mining licence or gemstone mining licence, as the case may be. shall be issued forthwith.'': (d) by deleting the phrase ''three years" which appears in the third line of subparagraph (2) of paragraph 11 of

6 No. 10 Written Laws (Miscellaneous Amendments) 1999 SCHEDULE 4 and substituting for it the phrase ''five years" , (e) by deleting paragraphs 13 and 14(l) of

SCHEDULE 4 and substituting for them the following- "Continuance I-3. Where at of agree- any time before ments the under commencement the 1979 date the holder Act of a mineral right under Mining Act, 1979 entered into an Agreement with the Minister, the Agreement shall No. 10 Written Laws (Miscellaneous Amendments) 1999 7 continue in full force and effect after the commence- ment date, notwith- standing the repeal of the Mining Act, 1979, and for that purpose, shall be read and construed with 8 No. 10 Written Laws (Miscellaneous Amendments) 1999 such modifications and adaptations as may be required in order to enable the substance of the agreement to take effect. Provisions 14-(1) At for new any time after agreements the commencement date, the Minister may, by Order in the Gazette, publish for the - No. 10 Written Laws (Miscellaneous Amendments) 1999 9 purpose of this Schedule, model fiscal terms for an agreement to be made under section 10 of this Act, and where any such Agreement has been published, a holder of a provisional licence who is a party to another Agreement with the Minister may 10 No. 10 Written Laws (Miscellaneous Amendments) 1999 elect to become a party to another Agreement with the Minister substantially on the terms and conditions of his existing relating to- (i) royalties, taxes, duties, fees or other fiscal imports; (ii) the acquisition by the United Republic without cash payment of fully paid up shares in the issued No. 10 Written Laws (Miscellaneous Amendments) 1999 11 share capital in- any mining ... company set up by the licensee pursuant to the agreement but Only to the extent that such acquisition does not exceed ten per centum, of the issued capital, there shall be substituted the model fiscal terms set out in the Minister's order.'' Act No. 24 of 1997 The Value Added Tax The Value Added Tax Act 1997 is amended- Act, 1997 (a) in section 2, by deleting references relating to the definition of ''Government Agency'' and substituting for them the following references- ''''Government Agency'' means any Ministry or any Department of the Union Goverment, 12 No. 10 Written Laws (Miscellaneous Amendments) 1999 Tribunal, specially appointed Commission, extra-Ministerial organ, any Local Government Authority, any Organisation designated by an establishing statute to be an agency of the Government or any orgamsatIon whose running costs is funded by the Govern_ ment".1 (b) in section 17- (i) by deleting the words "regularly results" and substituting for it the words which 'would regularly result'' which appear in subsection (3); (ii) by repealing subsection (7) and substituting for it the following new subsection- ''(7) For the Purpose of subsection (3), the Phrase ''would regularly result in excess credits'' means that over a six No. 10 Written Laws (Miscellaneous Amendments) 1999 13 months period the total input tax credit for the prescribed accounting periods would exceed the total tax charged and paid on supplies.''- (c) in section 29(j), by inserting the phrase ''at the time of supply'' immediately before the phrase "containing such information'' (d) in section 43, by deleting the phrase ''reason to believe'' which appears in subsection (4) and substituting for it the phrase evidence sufficient to demonstrate that''. 14 No. 10 Written Laws (Miscellaneous Amendments) 1999 Act No. 15 of 1979 The Appellate The Appellate Jurisdiction Act, 1979 is amended in section Jurisdiction Act, 1979 5(2)- (a) by deleting a full-stop which appears at the end of paragraph (c) and substituting for it a semi- colon; (b) by adding the following new paragraph immediately after paragraph (c)- "(d) no appeal shall lie against any preliminary or interlocutory decision or order of the Commercial Division of the High Court unless such decision or order has the effect of finally determining the suit" No. 10 Written Laws (Miscellaneous Amendments) 1999 15 Act No. 20 The Tanzania The Tanzania Telecommunications Company Incorporation of 1993 Telecommunications Act, 1993 is amended by adding the following new provision Company Incorporation immediately after section I- Act, 1993 ''Application 1A. Upon attainment of privatisation of the Company and the Government shareholder, whichever is the earliest event the provisions of this Act, other than the provi- sions of sections 1, I A, 2, 3 and 4 shall cease to apply.'' Act No. 4 The Serengeti Wildlife The Serengeti Wildlife Research Institute Act, 1980 is of 1980 Research Institute Act, amended generally by deleting the phrase ''Serengeti Wildlife 1980 Research Institute'' wherever it appears in the Act, and substituting for it the phrase ''Tanzania Wildlife Research Institute.'' Cap. 375 The Trustees' The Trustees' Incorporation Ordinance is amended generally- Incorporation Ordinance 16 No. 10 Written Laws (Miscellaneous Amendments) 1999 (a) by adding immediately after section 2 the following new provisons: "com- 2A_ Notwithstanding section 2, a trustee or trustees holding prop- pulsory incorpo- erty in trust for any religious, edu- rastion cational, literary, scientific, social or charitable purposes who has - not or have not been incorporated under any law- or whose incor- poration is not provided by any law, shall apply for incorporation under this Ordinance., Persons 2 B. -(I) Any person who is not a member of a body corporate legible to or organisation take part concerned with the in mana- management or -is otherwise gement concerned with the or admini- administration of such body No. 10 Written Laws (Miscellaneous Amendments) 1999 17 station corporate or Organisation shall of not be qualified to apply for trustee incorporation as a trustee or trustees- (a) if he is convicted of a criminal offence or any offence involving fraud or dishonesty; (b) if he is adjudged bankrupt under any written law or enters into any agreement or scheme of composition with his creditors, or takes advantage of any law for the benefit of his debtors. (2) No person who has been directly or indirectly concerned with the management or has otherwise been directly or indirectly 18 No. 10 Written Laws (Miscellaneous Amendments) 1999 suspended, shall without the approval of the Registrar General act or continue to act in any capacity in the rnanagement or administration of any body corporate or organisation. (3) Any person who contravenes this section commits an offence and shall be liable on conviction to imprisonment for a term of not less than two years or to a fine of not less than two hundred thousand shillings or to both.'' (b) By adding the following new provisions immediately after section 11- No. 10 Written Laws (Miscellaneous Amendments) 1999 19 11 A-(I) Where the Registrar General is of the opinion that a trustee incorporated under this Ordinance uses or misuses any property vested in the trustee, he may investigate or authorize any fit and proper person to invest- gate on his behalf into the trustee. (2) If as the result of investiga- tion carried out in pursuance of subsection (1), the Registrar Gen- eral is of the opinion that the trust property has been used, or mis- used m circumstances -which are prejudicial to the interests of mem- bers of the body corporate or organisation m respect of which the trustee has been incorporated, he may-I (a) suspend or remove the trustee and an y person found m use or misuse of such property; 20 No 10 Written Laws (Miscellaneous Amendments) 1999 (b) appoint a receiver and manager or the public Trustee to take care of such property and run the day to day affairs of the body corporate or organisation for a pe- riod pending appoint- ment of the new trustee or trustees; (c) freeze the bank account of that body corporate or organisation; (d) stop further action by the trustee or trustees. in dealing - with the Property of the body corporate or organisation; No. 10 Written Laws (Miscellaneous Amendments) 1999 21 (e) refer the matter to the police officer of the rank of Inspector or above for further inves- tigations with a view to take further legal action in the court of law; (f) pursue trustee or trustees who have committed breach of trust and to recover trust property or seek damages. (c) in section 13(3), by deleting the words ''five' years '' which appears in the third, line and substituting for them the words twelve months'' 22 No. 10 Written Laws (Miscellaneous Amendments) 1999 (d) by adding the following new provisions immediately after section 13 "Monitoring 13 A-(1) No changes - - meetings of the names of a person of body who is or who were corporates, trustee or trustees of a and body corporate or organisations organisation incorporated under this Ordinance shall be authorized by the Registrar General unless he is satisfied that- (a) there were held a lawful meeting of the body corpo- rate or organisation for, No. 10 Written Laws (Miscellaneous Amendments) 1999 23 the purposes of electing a person or persons as trustee of such a body corporate or oganisation; (b) the meeting elect- ing new leaders as trustees or any person to fill any vacancy was monitored by any of Government authorities. (2) In the case of religious bodies corporates or organisations, they shall each be monitored by their respective re1- evant supreme authority in Tanzania in ac- cordance with their statutes, charter or instrument of that body corporate or orgar,isation. (e) by adding the following new provisions immediately after section 15- 24 No. 10 Written Laws (Miscellaneous Amendments) 1999 ''Registrar 15A-(I) The Registrar - General General may by notice under his may hand order any trustee or trustees call for incorporated under this Ordinance audited to furnish to him, within a period accounts prescribed in the order, duly audited accounts of any trustee or trustees incorporated under this Ordinance. (2) For the purposes of this sec- tion ''duly audited accounts'' means accounts audited by an approved or authorized auditor; (3) Without prejudice to the pro- visions of subsections (1) and (2) of this section, the Registrar Gen- eral may at any time by notice un- der his hand order any trustee, within a time to be stated in such order, to permit its accounts to be No. 10 Written Laws (Miscellaneous Amendments) 1999 25 inspected by himself or by a-per_ son authorized by him in writing. (4) Every office-bearer, and ev- ery Person managing or assisting in the management of a trust in re- spect of which a notice under sub- section (3) of this section has been served shall supply to the Registrar General or the per- son authorized by him such infor- mation relating to the accounts of the trust or other matters inciden- tal thereto as the Registrar Gen- eral or such authorized person may require and, when the inspection is undertaken by a person autho- rized by the Registrar Gene'idl, such person shall make a report, 2 of his inspection and shall at the earliest practicable opportunity submit such report to the Regis- trar General with such recommen- dations as he may deem fit to in- clude. 26 No. 10 Written Laws (Miscellaneous Amendments) 1999 (5) Where the accounts of a trustee or trustees are inspected by a person authorized by the Registrar General, there shall be paid to such person (if he is not in the employment of the Government) out of funds allocated for that purpose from the general revenue of Tanzania in respect of the inspection such reasonable fee as the Registrar General may determine. (6) The trustee or trustees who, on the grounds of failure to comply with an order under this section, shall- (a) have its incorporation re- voked under section 16; No. 10 Written Laws (Miscellaneous Amendments) 1999 27 (b) not be entitled to apply for incorporation under this Ordinance until such an order has been com- plied with.; Persons 15 B-(I) Any order made by the Registrar General in relation to any responsible trust incorporated under this for Ordinance shall be binding upon every office-bearer and upon ev- supplying ery person managing or assisting information in the management of any such trust in Tanzania who has been served with the order. (2) If any trustee fails to comply with the whole or part of any order given under section 15A, each of the persons mentioned in subsection (1) who had been served with the order, shall be 28 No. 10 Written Laws (Miscellaneous Amendments) 1999 liable on conviction to a fine of not less than five hundred thousand shillings unless he establishes to the satisfaction of the court that he has exercised due diligence and has failed to comply with the order for reasons beyond his control. (3) If any information supplied to the Registrar General in compliance with an order given under section 15A or any information- supplied to the Registrar General or the person authorized by him in compliance with an order given under section 15A, is incorrect No. 10 Written Laws (Miscellaneous Amendments) 1999 29 or incomplete in any material particular, the person who has supplied such information shall be liable on conviction, to a fine of not less than two hundred thousand shillings unless he establishes to the satisfaction of the court that he believed and had good reason to believe that the information was correct and complete. Discretion 15 C. The Registrar General, to publish where it appears to him to information be in the interest of the for the a body corporate or benefit of organisation so to do, may, members with the approval of the 30 No. 10 Written Laws (Miscellaneous Amendments) 1999 Minister take such steps as may be necessary to publish to such member or the members by ad- . vertisement. in the Gazette, and in any local news paper or in such other -manner as he may think fit, any information furnished by, or on behalf of such trustee or trust- ees as was, reported to the Regis- trar General in pursuance tion 15A or section 15B. '' (f) by adding the following . ' new provisions immediately after sectin 16. ''Registrar 16A.-(I) Without prejudice. to section 16, the Registrar General General may revoke or suspend at any time may the incorporation, of any trust if it is expendient so to 'do on the revoke grounds that, the body corporate suspend or organisation- incorpo- ration No. 10 Written Laws (Miscellaneous Amendments) 1999 31 (a) is being used for unlawful purposes or for any pur- Pose Prejudicial to or in- compatible with the main- tenance of peace, order and good governance; or (b) has altered its objects or pursues objects other than its declared objects, or (c) has failed to comply with an order issued by the regis- trar General in pursuance of sections 15A or 15B within the time stated in the order: or (d) has breached in any way the trust. (2) No revocation or suspension shall be ef- fected under this section unless the Registrar General has notified his intention to do so and the trustee or trustees concerned had an oppor- . tunity, within one month to submit to the Regis- trar General reasons why the revocation or sus- pension should not be effected.'' 32 No. 10 Written Laws (Miscellaneous Amendments) 1999 (g) in section 20, by- (i) by deleting the words ''not exceeding one hundred shillings for every day'' in sub- section (1) and substituting for them the words ''of one thousand shillings for every month''; (ii) in subsection (2) by substituting for ''ten thousand shillings'' the words ''two hun- dred thousand shillings'' and for six months'' the words ''two years'', respec- tively; (iii) by adding after subsection (2) the fol- lowing: (3) Where the offence concerned relates the late filing of returns contrary to section 4(3) and (4), 13(2) and (3) and 14, the defaulter shall in addition to any other penalty provided pay to the Registrar-General late filing fees of one thousand shillings for every month during which the de- fault continues. (h) by adding immediately after section 20 the following section: No. 10 Written Laws (Miscellaneous Amendments) 1999 33 Power to compound 20A. Where in relation to any offence com- offences mitted by any trust, organisation or other, body under this Ordinance the offender admits the of- fence and the penalty impossable for it would be a fine of any amount not exceeding five hun- dred thousand shillings the Registrar-General may, with the consent, of the offender com- pound the offence by requiring the offender to pay the fine determined by the Registrar General who shall then provide the offender with a valid receipt for the amount. 20 B. Notwithstanding the preceeding provi- sions of this Ordinance, the Registrar-General shall not exercise in relation to a religious body corporate or Organisation zany of the powers con- ferred upon him by section 2B, 11A, 15A, 15B, ' 15C or 16A except after he has -carried out, con- sultations with the relevant supreme authority in Tanzania of the body or organisation concerned and in accordance with the statute charter or in- strument of that body corporate or organisation. 34 No. 10 Written Laws (Miscellaneous Amendments) 1999 Act No. 11 The Law Reform The Law Reform Commission Act, 1980 is amended- of 1980 Commission Act, 1980 (a) by - repealing section 7; (b) in section 8(l) by deleting the Phrase ''Subject to any direction given by the Minister;''- 5 (c) in section I 1, by repealing subsection (4); -(d) in. section D(2) by deleting the Phrase ''the Constitution of Chama cha Mapinduzi and''; in (e) section 15, by adding the following new subsection- "(3) The Commission may, after the Minister has tabled the report before the National Assembly, release the report to the general public." (f) in section 18. by repealing subsection (3) and substituting for it the following- No. 10 Written Laws (Miscellaneous Amendments) 1999 35 "(3) The Secretary of the Commission shall, subject to the provisions of this Act, be the executive officer of the Commission and shall in that capacity, subject to the direction of the Chairman, be resposible to the Commission for the day to day operations and the management of the records of the Commission.'' (g) in section 19, by repealing subsections (2). and (4) and substituting for them the following new subsections- (2) Notwithstanding the provisions of subsection (1), and subject to the relevant Civil Service employment regulations and procedures, the Commission may engage on permanent terms such persons who are 36 No. 10 Written Laws (Miscellaneous Amendments) 1999 qualified and suitable to work for the Commission. (3) With prior consultation with the Minister, the Commission may engage on temporary terms such pesons who are experts in fields of learning for the time being relevant to the matter which is being examined by the Commission. (4) Payment of salaries, allowances or other payments and the conditions and terms of service of persons who may be engaged on permanent or termporary terms by the Commission shall be as may be determined by the Permanent Secretary in consultation with the permanent Secretary Central Establishment and as specified in the instrument of appointment of each of such persons.'' No. 10 Written Laws (Miscellaneous Amendments) 1999 37 Act No. 33 The Income Tax Act, The Act is amended- of 1973 1973 (a) by deleting section 13C and substituting for it the following provisions: ''Windfall 13C.-(I) For the tax purpose of this section- ''dealer'' means any person or body of persons whose business consists of purchasing petroleum products on the world market and sources other than the world market and selling the same in Tanzania after or without processing; cc windfall profit'' in relation to petroleum and petroleum products means profit fixed on a unit litre of petroleum and 38 No. 10 Written Laws (Miscellaneous Amendments) 1999 petroleum products accordance with subsection (2) of this section; (2) There shall be charged, levied and collected in respect of petroleum and petroleum products imported and sold by a dealer, a windfall tax at the rate specified in Head C of the Third Schedule to this Act or such other rates which the Minister may, by notice published in the Gazette, determine. (3) The Commissioner May, by notice to the dealers determine the mariner and time for the assessment and - No. 10 Written Laws (Miscellaneous Amendments) 1999 39 collection of the windfall tax Payable under this section. 11 (b) by adding immediately after Head B of the Third Schedule the following new Head C: 40 No. 10 Written Laws (Miscellaneous Amendments) 1999 ''HEAD C SPECIFIED WINDFALL TAX RATES Petroleum product Windfall Tax rate per litre in TShs. (a) L.P.G 124.18 (b) MSP 86.13 (c) MSR 62.93 (d) JET-Al 102.52 (e) IK 92.76 (f) GO 107.81 (g) IDO 109.69 (h) FO 47.96 Passed m the National Assembly on the 20th April, 1999. ~~ Clerk of the National AssMthd, Printed by the Government Printer, Dar es Salaarn-Tanzania