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- Jun 19, 2025
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Mnamo 30 Juni 2025, Serikali ya Jamhuri ya Muungano wa Tanzania ilipitisha Sheria ya Fedha Na. 11 ya 2025 (Sheria ya Fedha), ikileta mabadiliko muhimu katika sheria kadhaa, ikiwemo Sheria ya Madini, Cap. 123 R.E. 2023 (Sheria ya Madini). Mabadiliko haya ni sehemu ya mageuzi ya kifedha na ya udhibiti yanayoathiri sekta ya uchimbaji madini.
Mabadiliko makuu yaliyoletwa chini ya Sheria ya Fedha ni kuanzishwa kwa Kodi ya Kukabiliana na VVU kwenye uzalishaji wa madini. Sasisho hili la kisheria linaangazia asili ya kodi hii mpya, athari zake za kiutendaji, na nini kampuni za uchimbaji madini zinapaswa kutarajia mbeleni.
Kodi ya Kukabiliana na VVU kwenye Madini: Sehemu ya 113A
Sheria ya Fedha inaanzisha sehemu mpya ya 113A katika Sheria ya Madini, ikianzisha Kodi ya Kukabiliana na VVU ili kusaidia mipango ya kitaifa ya afya.
Sifa za msingi ni pamoja na:
Mabadiliko haya yanaangazia lengo la serikali la kupanua mifumo ya ufadhili wa kijamii kupitia kodi za rasilimali. Hata hivyo, yanaanzisha masuala ya ziada ya uzingatiaji wa kisheria na gharama kwa wadau katika sekta ya madini. Wamiliki wa haki za madini na waliopokea leseni lazima:
Kuanzishwa kwa Kodi ya Kukabiliana na VVU kunaashiria mabadiliko ya mara kwa mara katika mbinu za sera za Tanzania za kuunganisha vipaumbele vya maendeleo ya kijamii na utawala wa sekta ya uchimbaji. Ingawa kiwango cha kodi kinaonekana kuwa cha kiasi, kinajumuisha sehemu ya mzigo wa jumla wa kodi na kinapaswa kuzingatiwa katika upangaji wa uendeshaji.
Tunatarajia mwongozo zaidi kutoka Wizara ya Madini au Tume ya Madini kuhusu taratibu za utekelezaji na tutatoa sasisho ipasavyo.
Source: www.clydeco.com
==
On 30 June 2025, the Government of the United Republic of Tanzania enacted the Finance Act No. 11 of 2025 (the Finance Act), introducing key amendments to several statutes, including the Mining Act, Cap. 123 R.E. 2023 (the Mining Act). These amendments are part of broader fiscal and regulatory reforms impacting the extractive sector.
A significant change introduced under the Finance Act is the creation of the HIV Response Levy on mineral production. This legal update highlights the nature of this new levy, its operational implications, and what mining companies should expect going forward.
Key features include:
We anticipate further guidance from the Ministry of Minerals or the Mining Commission on implementation procedures and will provide updates accordingly.
Mabadiliko makuu yaliyoletwa chini ya Sheria ya Fedha ni kuanzishwa kwa Kodi ya Kukabiliana na VVU kwenye uzalishaji wa madini. Sasisho hili la kisheria linaangazia asili ya kodi hii mpya, athari zake za kiutendaji, na nini kampuni za uchimbaji madini zinapaswa kutarajia mbeleni.
Kodi ya Kukabiliana na VVU kwenye Madini: Sehemu ya 113A
Sheria ya Fedha inaanzisha sehemu mpya ya 113A katika Sheria ya Madini, ikianzisha Kodi ya Kukabiliana na VVU ili kusaidia mipango ya kitaifa ya afya.
Sifa za msingi ni pamoja na:
- Kiwango cha Kodi: Kodi ya Kukabiliana na VVU itatozwa kwa kiwango cha 0.1% ya thamani ya jumla ya madini. Neno "thamani ya jumla" limefafanuliwa chini ya Sheria ya Madini kama thamani ya soko ya madini au madini katika hatua ya kusafisha au kuuza, au katika hali ya matumizi ndani ya Tanzania, katika hatua ya kuwasilisha ndani ya Tanzania. Kwa mazoezi, gharama za usafirishaji huzingatiwa wakati wa kutathmini thamani ya jumla ya madini.
- Tume ya Madini:Tume ya Madini inawajibika kukusanya Kodi ya Kukabiliana na VVU na itagawanya fedha zilizokusanywa kwa njia ifuatayo:
- 70% zitatengwa kwa Mfuko wa Kudhamini UKIMWI, ulioanzishwa chini ya Sheria ya Tume ya Tanzania ya UKIMWI, Cap. 379 ya 2002; na
- 30% zitatengwa kwa Mfuko wa Bima ya Afya kwa Wote, ulioanzishwa chini ya Sheria ya Bima ya Afya kwa Wote, Na. 12 ya 2023.
- Malipo: Kodi ya Kukabiliana na VVU inalipwa wakati huo huo na mrabaha wa madini, na watu wanaowajibika chini ya Sheria ya Madini, ikiwa ni pamoja na wamiliki wa haki za madini na waliopokea leseni.
Mabadiliko haya yanaangazia lengo la serikali la kupanua mifumo ya ufadhili wa kijamii kupitia kodi za rasilimali. Hata hivyo, yanaanzisha masuala ya ziada ya uzingatiaji wa kisheria na gharama kwa wadau katika sekta ya madini. Wamiliki wa haki za madini na waliopokea leseni lazima:
- Kupitia na kurekebisha miundo yao ya kifedha ili kujumuisha kodi mpya;
- Kuhakikisha kuripoti na kulipa kwa wakati kwa mujibu wa ratiba za mrabaha; na
- Kutathmini athari za kifedha za jumla pamoja na majukumu mengine ya kisheria.
Kuanzishwa kwa Kodi ya Kukabiliana na VVU kunaashiria mabadiliko ya mara kwa mara katika mbinu za sera za Tanzania za kuunganisha vipaumbele vya maendeleo ya kijamii na utawala wa sekta ya uchimbaji. Ingawa kiwango cha kodi kinaonekana kuwa cha kiasi, kinajumuisha sehemu ya mzigo wa jumla wa kodi na kinapaswa kuzingatiwa katika upangaji wa uendeshaji.
Tunatarajia mwongozo zaidi kutoka Wizara ya Madini au Tume ya Madini kuhusu taratibu za utekelezaji na tutatoa sasisho ipasavyo.
Source: www.clydeco.com
==
On 30 June 2025, the Government of the United Republic of Tanzania enacted the Finance Act No. 11 of 2025 (the Finance Act), introducing key amendments to several statutes, including the Mining Act, Cap. 123 R.E. 2023 (the Mining Act). These amendments are part of broader fiscal and regulatory reforms impacting the extractive sector.
A significant change introduced under the Finance Act is the creation of the HIV Response Levy on mineral production. This legal update highlights the nature of this new levy, its operational implications, and what mining companies should expect going forward.
HIV Response Levy on Minerals: Section 113A
The Finance Act introduces a new section 113A to the Mining Act, establishing a HIV Response Levy to support national health initiatives.Key features include:
- Rate of the HIV Response Levy will be charged at a rate of 0.1% of the gross value of minerals. The term gross value has been defined under the Mining Act as the market value of mineral or minerals at the point of refining or sale or in the case of consumption within Tanzania, at the point of delivery within Tanzania. In practice, when calculating royalties, the cost of transport is taken into account when assessing the gross value of mineral(s).
- The Mining Commission is responsible for collecting the HIV Response Levy and shall distribute the collected funds in the following manner:
- 70% is allocated to the AIDS Trust Fund, established under the Tanzania Commission for AIDS Act, Cap.379 of 2002; and
- 30% is allocated to the Universal Health Insurance Fund, established under the Universal Health Insurance Act, No. 12 of 2023.
- The HIV Response Levy is payable at the same time as mineral royalty, by persons liable under the Mining Act, including mineral right holders and licensees.
Implications for Mining Operators
This amendment underscores the government’s objective to expand social funding mechanisms through resource-based levies. However, it introduces additional compliance and cost considerations for stakeholders in the mining industry. The mineral right holders and licensees must:- Review and adjust their financial models to account for the new levy;
- Ensure timely reporting and remittance in accordance with royalty schedules; and
- Evaluate the cumulative fiscal impact alongside other statutory obligations.
Conclusion
The introduction of the HIV Response Levy marks a continued shift in Tanzania’s policy approach to integrating social development priorities with extractive industry governance. While the levy amount appears modest, it forms part of a broader cumulative tax burden and should be factored into operational planning.We anticipate further guidance from the Ministry of Minerals or the Mining Commission on implementation procedures and will provide updates accordingly.
