Penalty Calculator

Calculate late filing penalties, late payment interest, and VAT registration penalties under the Tax Administration Act.

Taxpayer Type

IndividualCorporate / Entity

Failure to register for VAT (special penalty)

Tax Type

Assessable Tax Amount (TZS)

Principal Tax for Interest Calculation (TZS) — optional, defaults to assessable tax

Months of Filing Delay

Months Payment Overdue (for interest)

Legal Basis

Penalties computed under the Tax Administration Act (TAA) Cap 438 R.E. 2019: S.76 (late filing), S.78 (VAT), S.79 (late payment compound interest). WHT penalties under ITA S.81. Currency point = TZS 15,000. Always verify current rates with TRA — penalties may be negotiated in settlement.