Tanzania Revenue Authority - How lump sum payments are treated?

Lumpsum payments to employees may take the form of gratuities, leave pay, compensations, bonus, commissions etc. which may cover several months of the year or the whole of a year. Lump-sum payments other than terminal payments should be included in the year of payment and be taxed on the basis of the adjusted monthly pay for the year. 

Terminal Lumpsum payments which include redundancy and other payments for loss or termination of office shall be spread over a period of six years or actual years of employment and shall be taxed as income for these years.