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-
(a) is a citizen of the United Republic of Tanzania;
(b) 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;
(c) has working experience in the fields mentioned under paragraph (b) for a period of at least three years;
(d) has not been found guilty of gross professional misconduct by any professional body or court of law;
(e) has not been convicted of a criminal offence involving a penalty of more than five years imprisonment; and
(f) 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
(f) 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."
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