Return of Income Filing Guide

S.117 ITA Cap 332 R.E.2023 — step-by-step guide for filing your annual income tax return.

Deadline

30 June

of the following year

Late Filing Penalty

TZS 225,000/month

Individual

How to File

TRA e-Tax Portal

or TRA offices

• Filing the return is treated as a self-assessment of your tax liability.

• If you fail to file, the Commissioner will make an assessment based on available information.

• Interest and penalties apply automatically on any underpaid amounts from the due date.

Filing Checklist — Individual

TIN registration

Ensure your TIN is active and up to date with TRA

Income summary for the year

Employment, business, investment, rental, and any other income

WHT certificates

P9 form from employer, WHT certificates from payers (banks, companies)

Allowable deductions documentation

Retirement fund contributions, donations, business expenses if any

Bank statements (if applicable)

Supporting evidence for income not covered by certificates

Signed by the individual taxpayer

Return must be personally signed — cannot be delegated

Visit TRA e-Tax and log in with your TIN and password. New users must register first.

Select "Income Tax Return"

Choose the correct return type for your entity (IT1 for individuals) and the year of income.

Complete all income schedules

Enter income from all sources, claim all allowable deductions, attach supporting documents.

Reconcile installments and WHT

Enter quarterly installments paid and WHT certificates to calculate final tax payable or refund due.

Sign and submit

Sign and submit electronically or at TRA offices.

Pay any balance due

Pay any remaining tax liability by the return deadline to avoid late payment interest.

Income Tax Records

7 years

Under the Tax Administration Act (TAA) — keep all income tax records for 7 years from the end of the relevant year of income.

VAT Records

5 years

Under S.93 VAT Act — VAT records (invoices, adjustment notes, customs docs, VAT account) kept for 5 years. Different from income tax!