Tanzania Revenue Authority - What documents to be maintained by the employer?

 Documents  includes an account, assessment, book, certificate, claim, note, notice, order, record, return or ruling and may take an electronic form

The employer is required to keep the following documents:-

  • wage sheets and salary vouchers; and
  • any other books, documents and records whatsoever relating to the calculation or payment of amounts to employees or tax withheld from such payments.

The employer must maintain these documents for a period of five years from the end of the year of income or years of income to which it relates unless the Commissioner otherwise specifies by notice in writing.