United Republic of Tanzania

The Income Tax Act 2004

Year of Version:2004
Date of Entry into Force:June 4, 2004
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Enforcement of IP and Related Laws
Notes:The Act makes provisions for the charge, assessment and collection of Income Tax, for the ascertainment of the income to be charged and for matters incidental thereto.

For provisions concerning the protection of intellectual property rights, see references to copyright, patent, design, model, plan, secret formula or process or trademark in the definition of 'royalty' (Part 1 - Interpretation).
Available Texts: 

The Income Tax Act 2004 The Income Tax Act 2004, Complete document (pdf) [320 KB]

WIPO Lex No.:TZ017