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Latest Version in WIPO Lex
Year of Version
2004
Dates
Entry into force:
July 1, 2004
Assented:
June 4, 2004
Type of Text
IP-related Laws
Subject Matter
Industrial Property
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
Main text(s)
Main text(s)
English
The Income Tax Act 2004
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WIPO Lex No.
TZ017