​ Tanzania Revenue Authority - When is an individual required to file the return of income?

An individual is required to file a return of income with the Commissioner no later than six months after the end of each year of income

The Commissioner may extend the due date for filing a return of income upon an application by the person in writing and on such terms and conditions as the Commissioner considers appropriate.

Under the presumptive system an individual is not obliged to file any return of income but instead can pay by installments if the assessed amount exceeds TSHS 50,000 per year