Tanzania
Corporate Guide

Are there any post-incorporation requirements that need to be satisfied in Tanzania? For example, registrations for tax purposes or business licences.

After a company is incorporated, it is required to, inter alia:

• Obtain a TIN certificate by filing the TIN application forms with the TRA, attaching the certificate of incorporation and enclosing the memorandum and articles of association.
• Obtain a business licence from BRELA for companies with national and international business activities. For companies with local activities, obtain business licences from local government authorities. Additionally, depending on the nature of the business, a company may need a sector-specific licence to operate, such as for banks, microfinance companies, mining companies, gaming companies, and those in the tourism and hospitality sector.
• A company should also register for VRN or a value-added tax certificate where its annual turnover is above TZS 200 million (USD 74,193.60) in a 12-month period or with sales of TZS 100 million (USD 37,096.80) in a period of six months. There is also mandatory registration for professional service providers (e.g. lawyers and accountants) and government entities / institutions carrying out economic activities.
• The company and the employees need to be registered with the NSSF and WCF.
• A company is required to register and obtain a certificate from OSHA, a government agency established to protect workers against potential hazards at workplaces. 
• A company involved in land transportation for goods or passengers must register with LATRA. A shipping company, shipping agent, or shipping service provider must obtain the relevant licence from TASAC.

A company owning a building or leasing part of a building is also required to obtain a fire safety certificate issued by the Commissioner General of Fire and Rescue Force as required by the Fire and Rescue Act 2008.

• When a company is establishing a manufacturing plant, its products, as well as any imported items such as vehicles, must comply with the Standards Act of 2009. Consequently, obtaining approval from the TBS is mandatory.
• Manufacturing / importing companies in Tanzania should also register for ETS before they commence operations. This allows the TRA to tax excisable goods, such as cigarettes, wines, spirits, beer and other alcoholic beverages, sweetened or flavoured water and other non-alcoholic beverages.
• Any person who collects or processes data in Tanzania must register with the Personal Data Protection Commission.
• Companies in industries such as mining, tourism, hospitality, banking, and oil and gas should obtain other industry / sector-specific regulatory approvals.