Recent content by akwilau

As of now, there are CEOs of the companies who have not yet filed their income tax returns for the year ended 31st December 2025 instead, they have been left asking themselves numerous questions without clear answers… VERY INTERESTING… The company is going through the financial crisis still...

Section 7 (1) of Tax Administration (Transfer Pricing) Regulation Cap. 439 requires every person participating in a controlled transactions shall prepare contemporaneous Transfer Pricing documentation The penalty for not having the transfer pricing documentation in place is imprisonment for a...

A person who fails to file a provision tax on or before the due date is liable for a penalty for each month or part of a month during which the failure continues. The penalty is; In case of an individual: 2.5% of the amount of tax assessable or TZS 100,000 whichever is higher. In the case of...

HALA Consultants is offering Internship Opportunities for ambitious graduates and final year students who want real exposure in: ·Audit & Assurance · Tax Compliance & Advisory · Business Advisory Services Education: Bachelor’s degree in Accounting or Finance (complemented by CPA)...

On 28 July 2025, the Government of Tanzania published Government Notice No. 487A, introducing the Business Licensing (Prohibition of Business Activities for Non-Citizens) Order, 2025 (the Business Licensing Order). Specifically aimed at reserving certain economic sectors for Tanzanian citizens...

Managing payroll isn’t just about paying salaries and wages to your staff, it's about staying compliant with applicable laws in Tanzania such as PAYE, Skills Development Levy (SDL), Workers Compensation Fund (WCF), and National Social Security Fund (NSSF). Most of the businesses either lack...

The Finance Act, 2025 made a slight changes to the VAT Act, Cap 148. The principal Act was amended in section 5 by introducing withholding VAT obligation on supplied good and service. It’s implementation. Withholding agents is required to withhold VAT from the payment targeted to be made to the...

It’s time to pay tax PAYE and SDL payment for the month of July-Deadline is on 7th August 2025 Withholding tax filing and payment for the month of July-Deadline is 7th August 2025 VAT payment and online return filing for the month of July-Deadline is on 20th August 2025 Exercise duty...

Location: Dar es Salaam, Tanzania Job Type: Full-Time Experience Level: Senior Application Deadline: 8th August, 2025 About Us At HALA Consultants, we are a dynamic, client-focused audit and advisory firm known for delivering high-quality assurance services across a wide range of industries...

As of now, there are CEOs of the companies who have not yet filed their income tax returns for the year 2024. VERY INTERESTING… The company is going through the financial crisis still you’re paying unnecessary penalties for non-compliance with tax laws. The company is overwhelmed with debts...

Section 74 (1) of VAT Act, Cap 148 (R.E 2023) fall within the scope of partial exemption when the taxpayer has supplies of both a taxable and exempt. Output VAT cannot be charged on exempt supply and input VAT incurred directly in making the exempt supply cannot be recovered. Registered VAT...

Section 74 (1) of VAT Act, Cap 148 (R.E 2023) fall within the scope of partial exemption when the taxpayer has supplies of both a taxable and exempt. Output VAT cannot be charged on exempt supply and input VAT incurred directly in making the exempt supply cannot be recovered. Registered VAT...

Registration Section 11 (1) of NSSF Act. (Cap. 50) requires every registered company under Companies Act, 2002 is required to be registered by NSSF and issued a certificate of registration. Payment of Contributions All employers registered by NSSF are required to pay monthly contribution...

Asante sana kwa ujumbe wako. Hiyo interest uliyoipokea imetokana na nature ya biashara unayoifanya, as longer hiyo biashara yako ni taxable supply kwa mjibu wa kifungu namba 3 (1) Sheria ya Kodi ya ongezeko la thamani inatakiwa kuchajiwa VAT.

Today, you may be asking yourself numerous questions that are giving you headaches without clear answers. Questions like: Why is TRA sending me tax assessments with interest and penalties when my company hasn’t even started operations? Why does TRA keep reminding me every year to file an annual...