a) Limited Companies
d) Non-Governmental Associations
e) Co-operative Societies
f) Charitable Organizations
g) Domestic Permanent Establishment (Branches of non-resident companies)
h) Political Parties
i) Government Agencies
j) A newly established entity dealing in manufacture of Pharmaceutical or leather products and having a performance agreement with Government of the united Republic of Tanzania shall be taxed at the rate of 20% for five consecutive years from the year of commencement of production.