[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-323474-105":59,"doc-detail-323474-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","the-finance-act-1985-part-i-preliminary-provisions","THE FINANCE ACT, 1985 - Part I - Preliminary Provisions","","THE FINANCE ACT, 1985 sets out a structured series of amendments to multiple existing Tanzanian tax and related laws. It defines preliminary provisions and then amends the Airport Service Charge Act, the Stamp Duty Act, the Export Tax Act, and the Motor Vehicles (Tax on Registration and Transfer) Act. Further sections amend the Income Tax Act and the Tanzania Housing Bank Act, including changes to schedules and specific rates, definitions, and prescribed percentages, while establishing related read-as-one provisions with principal Acts.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/the-finance-act-1985-part-i-preliminary-provisions/323474/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/the-finance-act-1985-part-i-preliminary-provisions/323474.png","ImageObject",300,407,{"name":92,"@type":93},"Paura","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-09-21",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the scope of the Finance Act, 1985?","Question",{"text":112,"@type":113},"It provides preliminary provisions and amends several Acts, including the Airport Service Charge Act, the Stamp Duty Act, the Export Tax Act, the Motor Vehicles tax Act, the Income Tax Act, and the Tanzania Housing Bank Act.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the Act address changes to stamp duty?",{"text":117,"@type":113},"It amends provisions such as Section 9 of the Stamp Duty Act by deleting specified subsections and substituting new text that defines “specified percentage” for particular transactions and businesses.",{"name":119,"@type":110,"acceptedAnswer":120},"What key changes are made regarding motor vehicles tax?",{"text":121,"@type":113},"It amends the Second Schedule of the Motor Vehicles (Tax on Registration and Transfer) Act by replacing the prior percentage/amount text with a revised tax calculation tied to paragraph references.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},323474,1790197960,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","THE FINANCE ACT, 1985  \nARRANGEMENT OF CONTENTS  \nPART 1. -PRELIMINARY PROVISIONS  \nPART II. -AMENDMENT OF THE AIRPORT SERVICE CHARGE ACT. 1962 PART Ill. -AMENDMENT OF THE STAMP DUTY ACT, 1972 PART IV. AMENDMENT OF THE EXPORT TAX ACT, 1974  \nPART V. AMENDMENT OF THE MOTOR VEHICLES (TAX ON REGISPART VI-AMENDMENT OF THE INCOME TAX ACT, 1973  \nTRATION AND TRANSFER) ACT 1972  \nPART VII. -AMENDMENT OF THE TANZANIA HOUSING BANK ACT, 1972 PART VIII-AMENDMENT OF THE CUSTOMS TARIFF ACT, 1976  \nPART IX. -AMENDMENT OF THE EAST AFRICA DEVELOPMENT BANK ACT, 1984  \nPART X. -AMENDMENT OF THE SALES TAX ACT, 1976  \npage  \n3  \n3  \n3  \n4  \n4  \n4  \n5-6  \n7-23  \n23  \n23-30  \nAmendment of Section 9  \nContionstruc, Act, 1974 No. 11  \nSchedule  \nreplaced  \nConstruc, tion Acts 1972 No. 21  \nAmendment of Second Schedule  \nConstruction and commencement Acts, I973 No. 33 imeentnodf  \nThird Schedule  \n6. Section 9 of the Stamp Duty Act, 1972 is amended by deleting the whole of sub-section 7 and substituting for it the following new sub-sec.-tion-  \n''(7) For the purposes of this section \"specified percentage\"rneans--  \n(a) in relation to sales of cigarettes, oil fuel, bear, spirits and soft drinks and sales by the National Milling, Corporation means two shillings or any part thereof;(b-) in respect of receipts in all other businesses, five thesrilings for every one thousand shillings or an,; part  \nPART IV  \nAMENDMENT OF THE EXPORT TAX ACT, 1974  \n7. This Part shall be read as one with the Export Tax Act, 1974.  \n8. The schedule to the Export Tax Act, 197-1 is hereby deleted.  \nPART V  \nAMENDMENT OF THE MOTOR VEHICLES (TAXON REGISTRATION AND (TRANSFER) 1972  \n1). This Pail shall be read as one with the Motor Vehicle (Tax on Registration and Transfer ) Act-1972.  \n10. Paragraph (2) of the Second Schedule to the Motor Vehicles (Talcon Registration and Transfer Act, 1972 is hereby amended by deleting the passage ''fifteen percentum of the purchase price of the motor vehicle o r Shs. 10,000/-whichever is the greater amount'' and substituting for it tieaistoang,efi''tve taxthousnadyableshillingsa'ccordance with paragraph (3) and,  \nPART VI  \nAMENDMENT OF THE INCOME TAX ACT, 1973 I 1. This Part shall be read-, one with the Income Tax Act, 1973.  \n12. The third Schedule to the Income Tax, Act, 1973 is hereby ameaded--  \n(a) by Meting paragraph 2 and renumbering the rest ofthephs 3 to 7 as paragraphs 2 to 6 respectively.  \nparagra-  \n(b) in paragraph 3 as amended by deleting the word ''ten'' and substituting for it the word ''five\" I  \n(c) the total income of a co-operative society not exempted under the First Schedule to this Act, when the rate shall be five shillings in each twenty shillings.  \nPART VII  \nAMENDMENT OF THE TANZANIA HOUSING BANK ACT, 1972  \n13. This Part shall be read as one with the Tanzania Housing Bank Act, 1972, in this Part referred to as ''the Principal Act''.  \nda1y4oThJulisy, Part1985shall be deemed to have come into operation on the first 15. Section 5 of the Principal Act is hereby amended by deleting sub-sec  \ntion (1) and substituting for it the following:--  \n''hn)Tdre authord milliozesdhicapllinitagsldstocividdofitnBeianghallndre ed sgates each having a par value of one million shillings, half of which shall be paid in and the other half callable-  \n16. See tion 6 of the principal Act is hereby amended-- .-  \n(a) by deleting sub-section (1) and substituting for it the following:--  \n''(1) The shares ofthe Bank, when issued shall be subscribed for by and allocated to the United Republic, the National Insurance Corporation and the National Provident Fund in the following amounts:  \n(i) the Government of the United Republic: 52%  \n(ii) The National Insurance Corporation: 24 %  \n(iii) The National Provident Fund: 24%  \n(b) by deleting subsection (2) and substituting for. it the following:''(2) payment shall be made by the Government, the  \nNational -Insurance Corporation and the, National Provident  \nFund at their par value as soon as t","cbCaihOORqn559at","https://ap.wps.com/l/cbCaihOORqn559at","pdf",1097817,29,"English","# PART 1. - PRELIMINARY PROVISIONS\n# PART II. - AMENDMENT OF THE AIRPORT SERVICE CHARGE ACT, 1962\n# PART III. - AMENDMENT OF THE STAMP DUTY ACT, 1972\n## Amendment of Section 9\n## Schedule replacement\n# PART IV. AMENDMENT OF THE EXPORT TAX ACT, 1974\n## Read as one with the principal Act\n## Schedule deletion\n# PART V. AMENDMENT OF THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT, 1972\n## Second Schedule amendment\n# PART VI. AMENDMENT OF THE INCOME TAX ACT, 1973\n## Third Schedule amendment\n# PART VII. AMENDMENT OF THE TANZANIA HOUSING BANK ACT, 1972\n## Authorized shares and allocation\n## General Reserve Fund provisions","[{\"question\":\"What is the scope of the Finance Act, 1985?\",\"answer\":\"It provides preliminary provisions and amends several Acts, including the Airport Service Charge Act, the Stamp Duty Act, the Export Tax Act, the Motor Vehicles tax Act, the Income Tax Act, and the Tanzania Housing Bank Act.\"},{\"question\":\"How does the Act address changes to stamp duty?\",\"answer\":\"It amends provisions such as Section 9 of the Stamp Duty Act by deleting specified subsections and substituting new text that defines “specified percentage” for particular transactions and businesses.\"},{\"question\":\"What key changes are made regarding motor vehicles tax?\",\"answer\":\"It amends the Second Schedule of the Motor Vehicles (Tax on Registration and Transfer) Act by replacing the prior percentage/amount text with a revised tax calculation tied to paragraph references.\"}]","THE FINANCE ACT, 1985 - Part I - Preliminary Provisions | PDF",1789965307,73]