On this page you will find links to guide on the basic issues you need to do when you start up a business as an individual, a partnership, trust or a limited company.
What you need to do when you want to start a business?
Individual
An individual whether resident or nonresident is required to visit nearby TRA offices (regional, district or tax centers) and fill TIN application form to apply for Taxpayer Identification Number. If the individual has National Identity Number (NIN) the application can be made online by visiting TRA Website www.tra.go.tz, select Online TIN Registration and follow steps as the system directs . However, if the individual is requesting Business TIN, the Online TIN applicant must visit physically nearby TRA office (having lease agreement/title deed, introduction letter from local Authority) to collect TIN Certificate and provisional tax assessment and Tax Clearance).
After obtaining TIN certificate the applicant will be required to apply for business license from the Trade office in District, Municipal, City and the Ministry of Trade and Industry depending on the type of business.
Who is a resident individual?
A person qualifies to be a resident in the United Republic of Tanzania when: -
Has a permanent home in the United Republic and present in any part of the year of income.
Is present in the United Republic during the year of income for a period or periods amounting in aggregate to 183 days or more.
Is present in the United Republic during the year of income and in each of the two preceding years of income for periods averaging more than 122 days in each of such year of income.
Is an employee or an official of the Government of the United Republic posted abroad during the year of income?
Certificate of Registration:
An individual may opt to register the business name to the agency commissioned by Ministry of Trade and Industry known as Business Registration and Licensing Authority (BRELA). The registered name can be obtained before or after application for TIN. The registered business name shall be indicated on the TIN certificate together with an individuals’ name showing the owners name trading as (T/A).
A Corporation (limited Company)
Starting a corporation requires a person to apply for the Certificate of incorporation from Business Registration and Licensing Authority (BRELA). The Directors of the company are required to draw Memorandum and articles of association and submit the certificate of incorporation, lease agreement/title deed and introduction letter from local authority.
After completed the registration from BRELA the Company Director is required to submit the all necessary documents to the nearest TRA office in order to be registered for tax purposes and get a Company TIN from the system.
The limited company shall apply for registration of e- filing system and make an assessment of tax and submit the returns of Income, PAYE and SDL’
The limited company will be given a Tax clearance certificate after fulfilling tax obligations and proceed to other authorities in order to obtain business licence.
Partnership
The partners have to register for the firm at BRELA and acquire the certificate of registration. After being issued with the certificate the partners visit TRA along with partnership deed which shows the number and names of partners with their respective distribution ratio.
• In applying for TIN the partnership firm shall apply for its certificate by submitting the copy of certificate of registration obtained from BRELA, partnership deed, lease agreement/title deed and introduction letter from local authority.
• Each individual partner shall apply for TIN, in case any partner has already issued with TIN certificate for other purpose he/she cannot make another application. The same TIN will be used.
Trust
Trust is an arrangement under which the trustees hold assets but excludes partnership and a company.
A trust has to register for the firm at RITA and acquire the certificate of registration and draw a trust deed which shows the names and addresses of trustees. Each trustee shall apply for a TIN, in case any trustee has already been issued with TIN certificate for other purpose he/she cannot make another application. The same TIN will be used.