Withholding Tax Alert

We inform you that as of July 2021, a new monthly

withholding tax (WHT) statement has been introduced
which will replace the existing semi-annual WHT returns.
The monthly statement is to be submitted seven (7) days
from the end of the month.
Therefore, your July 2021 WHT statement will have to be
submitted on or before Friday, 6 August 2021.
Key points to note:
Currently the WHT statement is to be submitted
manually at your TRA tax region
For each type of withholding tax, a separate
statement should be submitted
Submit a NIL WHT statement if no tax has been
withheld in the month
Kindly find enclosed to this alert the WHT statement
which is to be submitted
Click the youtube icon below for more PKF Advisory Limited
highlights and video briefs on the recent tax 1st Floor, Girl Guides Building
changes as per the Finance Act 2021 Tower B, Kibasila Street, Upanga
P.O. Box 7323, Dar es Salaam
T: (+255 22) 2152501/3/4
Global Expertise, Local Knowledge www.pkfea.com Email: pkftz@pkfea.co.tz

This update is prepared for guidance only and in no way is a substitute to professional advice. Whilst every care has
been exercised in ensuring the accuracy of the information contained herein we will not accept any responsibility for
errors and/or omissions of any actions taken without professional advice. This alert is for exclusive use by clients of
PKF Advisory Limited and its associates and no part of it may be reproduced without our prior written consent.
 TANZANIA REVENUE AUTHORITY
ISO 9001:2015 Certified

Statements and Payments of

Taxes Withheld for Other Form ITX230.03.E
Payments
Note: This return is submitted under the provisions of Section 84 of the Income Tax Act, Cap
332. You are hereby required to submit the statement within 7 days after the end of each
calendar month period. Please read the instructions carefully before filing.

There are penalties for late filing, not filing or for filing a false return of income

Part 1 – General Information Tax Office………………

1) Name of Taxpayer 2) Tax Identification Number 3) Year of
Income
- - 2 0
4) Trading Name, If different 5) Period Covered by the return (Calendar Year Only)
Day Mon Year Day Mon Year
2 0 - 2 0
6) Nature of 7) Residential
a) Resident b) Non-Resident
Business Status
8) Postal
a) P.O Box b) Postal Town
Address
9) Business a) Street/Location (Street/Ward/District) b) Plot No.
Physical c) Block No.
Address d) House No.
10) Contact a) Land Line Number b) Mobile Number c) Fax Number
Numbers
11) Email Address
a) License/Contract Number
12) For Mining or
Petroleum Operations b) Licensed/Contract Area c) Type of Mineral

Day Month Year

13) Due Date for Submission of the Return
2 0

Part 2 - Withholding Tax - Details of Payment of Tax Withheld (provide additional sheet, if required)
S/NO. TIN OF NAME OF NATURE OF GROSS WHT WHT TAX WHT PAID
WITHHOLDEE WITHHOLDEE PAYMENTS PAYMENT RATE DUE

1.
2.
TOTAL

Part 3 – Declaration
I hereby declare that the information given on this return and any accompanying documents is complete and
accurate to the best of my knowledge and belief. I understand that giving false information in the return or
concealing any part of the profits or tax payable can lead myself and/or the entity be prosecuted.
TIN of declarant Name of declarant Position

Date Day Mon Year

Signature
Submitted 2 0

ITX230.03.E - Statements and Payments of Taxes Withheld for Other Payments

1 of 2
 NOTES:

1. Submission of the return is due within seven (7) days of the month following the month to which
the tax relates (Section 84(2) of the Income Tax Act, 2004).

2. For each type of Withholding tax a separate form shall be filled and submitted.

3. You should submit a NIL-statement in case no payment was made or credited or payment was
made but no tax withheld for some reasons.

4. Withholding tax is deductible from Pension, Interest, Natural Resources Payment, Annuities,
Royalties, Service Fees and Rent.

5. Service Fee means payment to the extent to which, based on market values, it is reasonably
attributable to services rendered by a person through a business of that person or a business of
any other person and includes a payment for any theatrical or musical performance, sports or
acrobatic exhibition or any other entertainment performed, conducted, held or given paid to non-
resident person.

6. You are advised to consult the TRA office in the case of Withholding Tax in connection with
payments other than mentioned above before the amounts are released.

7. You are required to furnish a certificate to the person to whom the payment was made stating the
amount of the payment and the amount of tax deducted (Section 85 of Income Tax Act, 2004).

8. If you fail to deduct and pay the tax you will become liable to pay the amount and interest thereon
as if it was tax due and payable by you and the provisions relating to recovery of tax will be
applied against you.

9. In addition heavy pecuniary or imprisonment penalties are prescribed under the Act for failure to
deduct and pay the tax or submit a statement or provide certificate.

ITX230.03.E - Statements and Payments of Taxes Withheld for Other Payments

2 of 2