Displaying tax certificates on social media

I have been selling clothes through Instagram and TikTok for the past two years. Recently, I heard that the Government has introduced a new requirement for people conducting business through social media to display their TIN certificate or Tax Clearance Certificate on their social media accounts. I am concerned because this means that my tax information will be visible to anyone who visits my page. Is this really a legal requirement? What happens if I fail to comply?

AB, Dar es Salaam

The Tax Administration (General) (Amendment) Regulations, 2026, which came into operation on 1 July 2026, require persons conducting business through social media to display their TIN certificate, TIN number or Tax Clearance Certificate on their social media profile or account in a manner that is easily visible. The requirement applies to persons using social media platforms such as Instagram to conduct business. It was introduced to facilitate tax inspection and enforcement and ensure compliance with tax obligations.

Interestingly, the Regulations do not prescribe a specific penalty for failing to display the required tax information. However, section 93 of the Tax Administration Act provides a general offence for failure to comply with a provision of a tax law. Depending on the circumstances, a person may be liable, upon conviction, to a fine of between 10 and 20 currency points. Where the failure results, or if undetected may have resulted, in an underpayment of tax exceeding 50 currency points, the penalty may be between 20 and 50 currency points, imprisonment for up to six months, or both. A currency point is currently equivalent to TZS 20,000. Therefore, if you use social media to conduct business, you should review your account and ensure that the required tax information is clearly displayed.