Tax consultant is registered under the Tax Administration (General) Regulations, 2016 and its amendment of 2022.

 

A person shall not practice as a Tax Consultant unless that person has been licensed and registered under these Regulations.

 

"As soon as practicable after a person has been accepted for licensing and registration, the Commissioner General shall, in respect of that person, enter the following particulars in the tax consultants register- name and address, Taxpayer Identification Number, qualifications and such other particulars as the Commissioner General may direct.”; and"

 

"An individual may, upon making application to the Commissioner General in form ITX375.01.E set out in the First Schedule and upon payment of the prescribed fees, be licensed and registered as a tax consultant if he satisfies the Commissioner General that he: -

 

1. is a citizen of the United Republic of Tanzania; 
2. holds a first degree in taxation, customs, finance accountancy, financial management, business management, commerce, economics, or law awarded by any recognized university or other recognized higher learning institution;
3. has working experience in the fields mentioned under paragraph (b) for a period of at least three years;
4. has not been found guilty of gross professional misconduct by any professional body or court of law;
5. has not been convicted of a criminal offence involving a penalty of more than five years imprisonment; and
6. has successfully attained the required grades after performing an entrance certified tax consultancy examination authorized by the Commissioner General as stated under sub regulation (2) Provided that, the provision of paragraph
7. shall not apply to a person who, for more than ten years, has held a senior position in the areas of tax administration, tax practice, tax management or tax resolution."

 

Any person, not being a tax consultant or whose licence has expired, who deliberately acts like a tax consultant, or takes the title or name in the like manner of a practicing tax consultant commits an offence and shall, upon conviction, be liable to a fine not less than five million shillings or imprisonment for a term of not less than six months.”.

 

Every tax consultant may practice as a tax consultant in any offices of the Tanzania Revenue Authority, Tax Revenue Appeals Board or Tax Revenue Appeals Tribunal or any other place where the services of the tax consultant shall be required.

 

The Commissioner General shall deregister any tax consultant for purposes of the Act and these Regulations upon-

(a)   occurrence of the death of the tax consultant;

(b)  A tax consultant tendering a resignation to cease to practice as a tax consultant;

(c)   Leaving the country without an intention to return to the United Republic;

(d)  conviction of a criminal offences carrying a maximum penalty of a fine of not less than thirty five currency points or imprisonment;

(e)   Becoming bankrupt;

(f)   Expiry of approval of the tax consultant license without being renewed;

(g)  Occurrence of gross professional misconduct by the tax consultant;

(h)  The Commissioner General receiving recommendation of the Committee of the Inquiry under regulation 12(6) (c); or 

(i)    Bleaching any of the conduct and behavior of tax consultants laid under regulation 11 of these regulations.

 

LIST OF TAX CONSULTANTS