Tanzania Revenue Authority - EFD OFFENCES

Dear Taxpayers,

We would like to remind you that, due date for filling and paying PAYE and other withholding taxes for the month of April 2017 is on or before 05/05/2017.

We appreciate for your prompt payment.

“File and pay your tax liability timely”

In case of any problem, please call 0800780078, 0800750075 or send us email on services@tra.go.tz

Offences for failing to use electronic fiscal device

A person who;

  • Fails to acquire and use an electronic fiscal device upon commencement of business operations or expiry of the period specified by the Commissioner.
  • Fails to issue fiscal receipt or fiscal invoice upon receiving payment for sale of goods or service.
  • Issues a fiscal receipt or fiscal invoice that is false or incorrect in any material particulars.
  • Uses electronic fiscal device in any manner that misleads the system or the Commissioner.
  • Tempers with or causes electronic fiscal device to work improperly or in manner that does not give a correct or true document.

Commits an offence and shall be liable on conviction to a fine not less than 200 currency points and not more than 300 currency points or to imprisonment for a term not exceeding three years or to both.

These offences shall not apply to a person who is exempted by any tax law to acquire or use an electronic fiscal device.

Where any amount of tax has been evaded in any of the offence, a person involved shall be liable upon conviction in addition to   a fine twice the amount of tax evaded or imprisonment for a term not exceeding three years.

A person who fails to demand or report a denial of issuance of a fiscal receipt or fiscal invoice upon payment for goods or service commits an offence and shall be liable on conviction to a   less than 2 currency points and not more than 100 currency points.