The Administration of Income Tax in Tanzania

This book aims to clarity the concept of direct taxation, particularly income tax, in Tanzania, highlighting its significance as a key source of national revenue. It is divided into two main sections:

Part 1 (Chapters 1-14):

Provides an introduction to income tax, tracing its evolution from colonial times (first German, then British administration). It explains the importance of taxation in Tanzania’s economy and explores the dual objectives of revenue collection and promoting economic activities, particularly through domestic and foreign direct investments (FDIs). The section discusses measures to enhance tax collection, incentive models to encourage investment, and examines the structure of the Income Tax Act, identifying gaps and its role in supporting a voluntary income tax system. It also covers reforms aimed at modernizing Tanzania’s income tax system.

Part 2 (Chapters 15-23):

Focuses on tax administration, specifically governance in Tanzania. It covers the formation and role of the Tanzania Revenue Authority, tax assessment processes, self-assessment, handling objections, and tax disputes. The roles of key figures such as the commissioner, tax ombudsman, tribunal registrar, and board chair are discussed. The section also addresses tax offences and, through case studies, explores the enforcement of tax obligations for non-compliant individuals.

ABOUT THE AUTHOR

Dr. Njoroge Obadiah Kimani holds a Ph.D. in Finance from Washington International University and an Honorary Ph.D. in Public Administration from Commonwealth University. He has a Master of Business Administration (MBA) from Moi University and a Master of Laws (LL.M) from the University of Salford. His academic background includes a Bachelor of Laws (LL.B Hons.) from the University of Nairobi and a Postgraduate Diploma in Law from the Kenya School of Law. Professionally, Dr. Kimani is an advocate of the High Court of Kenya, a tax agent certified by the Kenya Revenue Authority (KRA), a Certified Public Accountant (CPA (K)), a Certified Public Secretary (CPS (K)), a Chartered Arbitrator, and a Certified Professional Mediator. He is a member of the Law Society of Kenya (LSK), the Chartered Institute of Arbitrators, and the Institute of Certified Public Accountants of Kenya (ICPAK).

His career began with two years of training at the Income Tax Training School, followed by two years at the Income Tax Department. He later moved to the private sector, founding and managing both an audit firm, Kimani & Associates, and a law firm, Njoroge O. Kimani & Co. Advocates. Dr. Kimani has over 34 years of experience in accounting and related fields and over 10 years of legal practice. He has also lectured at the Kenya School of Law, training advocates in the Advocates Training Programme