Legal Update – 19 August 2020

TIN mandatory for all employees

In a bid to modernise and systemise tax collection systems, bring it closer to the people and ensure compliance and efficiency, the Tanzania Revenue Authority (TRA) has introduced an electronic filing system of Tax Annual Returns for companies in Tanzania in addition to being able to remit Pay As You Earn (PAYE) online.

This new system allows entities to do the below activities in the system:

  • Register as an electronic filler of tax returns
  • Appoint declarants who will submit tax returns on behalf of an entity
  • Appoint audit firm and auditors for certification of income tax returns prior to submission to TRA
  • File tax returns
  • Certification of income tax returns
  • Application for extension of time to file returns
  • Access and view filed returns, assessments and other relevant information

In order for an entity to have access to the e-filing system, one will need to visit the TRA website (, required to enter a valid Taxpayer Identification Number (TIN) and register. It should be noted that for entities, the TIN required will be that of the Director/Representative who is registered in the TRA TIN database as a Director/Representative of such entity.

Furthermore, it is important to note that, in order to file returns, an entity must appoint a declarant who will be responsible for submitting tax returns on behalf of an entity. The said declarant can be a manager, an accountant, tax consultant, director, account clerk, or member of an entity. The appointed declarant must be registered as an e-filler in order to execute his duties of filing returns and can be removed from such an appointment at any time.

Following the introduction of the e-filling system, employers are now also required to remit PAYE of each employee online and each employee must now have a TIN number.

Employees who do not have a TIN are directed to apply online using their National ID number (NIN) or NIDA card number. For those with neither a NIN or NIDA can still register for TIN by physically visiting TRA offices for taking of their fingerprints and photo.

It is worth noting that TRA has provided a grace period of up to 31 December 2020 for employees and employers to comply with the above requirement as it is mandatory under section 22 of the Tax Administration Act.

Meanwhile, in remitting PAYE for employees not having a TIN, employers can temporarily use TIN no 999 999 999 for remittance purposes.

To view the TRA user guide for e-filing of tax returns click here.

To view the TRA guidelines (Swahili version) on the requirement of all employees to have TIN click here.