The 2026 Finance Act in fourteen minutes.
What changed for transfer pricing, VAT, withholding tax and corporate income tax, explained in plain English with a decision tree for what to do next. Angelica Tarimo, Partner, Tax.
Long-form pieces from partners signing the audit opinions, written for the audit committees who read them. Click a card to read the full article.
New documentation thresholds, what TRA is asking for in audits, and where local files most often fall short.
Measurement-model choice, transition disclosure pitfalls, what the regulator now expects.
Most charters describe meetings; the good ones describe authority. Includes a one-page template.
New eligibility-testing rules, the documentation packet auditors expect, and where pass-through grants most often fall short.
Stage 2 migration thresholds, lifetime ECL pitfalls, and the seven IFRS 9 issues most commercial banks still haven’t fixed.
Short partner-led explainers on Tanzanian audit, tax, IFRS and governance. New videos posted monthly. Embed placeholders below, swap with your published Claritas channel content.
What changed for transfer pricing, VAT, withholding tax and corporate income tax, explained in plain English with a decision tree for what to do next. Angelica Tarimo, Partner, Tax.
Expected credit loss in plain English. The model, the inputs, the regulator’s lens.
A walk-through of the one-page charter test, and the 5 questions every chair should ask.
Statement of expenditure, eligibility testing, the documentation packet that makes audit easy.
The five sections every Tanzanian local file needs, and the three places they go wrong.
A first-time guide for founders heading into a statutory audit, what we ask for, why, and how long it takes.
What going-concern testing looks like, what management assertions matter, and what the committee should challenge.
Longer formal reports from the firm, transparency reports, sector outlooks, and CPD-eligible technical guides. PDF, free to download.
Full write-up of the documentation thresholds, master-file alignment and TRA-defence implications, with a one-page risk-review template.
Download PDFMeasurement-model audit, transition disclosure pitfalls, TIRA expectations, and what to escalate to the board, by audit-committee chair.
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A drafting template you can adapt directly, plus annotated examples from charters that work and charters that don’t.
Annual transparency report, governance, independence framework, quality-assurance review, partners and signing-policy disclosures.
A live calendar of Tanzanian tax filing and payment deadlines. Maintained by the Claritas tax practice; refreshed after each TRA notice and Finance Act change.
Filtered by tax type, entity type and frequency. Click any row for the source citation.
| Obligation | Tax type | Entity | Frequency | Due |
|---|---|---|---|---|
PAYE, Pay As You Earn return & remittanceIncome Tax Act · TRA | TRA | All employers | Monthly | 07th of following month |
SDL, Skills & Development LevyVocational Education Training Act | TRA | Employers (10+ staff) | Monthly | 07th of following month |
VAT return & paymentVAT Act 2014 | TRA | VAT-registered | Monthly | 20th of following month |
WHT, Withholding Tax remittanceIncome Tax Act s.83 | TRA | All payers | Monthly | 07th of following month |
Provisional tax, quarterly instalmentIncome Tax Act s.88 | TRA | Companies | Quarterly | 30 May, 30 Aug, 30 Nov, 28 Feb |
Corporate income tax returnIncome Tax Act | TRA | Companies | Annual | 6 mths after FY-end |
NSSF / WCF contributionsNSSF Act · WCF Act | Statutory | All employers | Monthly | Last day of following month |
BRELA annual returnCompanies Act 2002 | Statutory | All companies | Annual | Within 28 days of AGM |
Transfer pricing documentation2026 Finance Act | TRA | Eligible MNE entities | Annual | By return filing date |
Quarterly milestones for any Tanzanian-resident company on a calendar fiscal year. Adjust dates if your year-end differs from 31 December.
First provisional-tax instalment for current FY. Audit kick-off planning sessions.
Second provisional-tax instalment. Half-year management accounts review.
Third provisional-tax instalment. Year-end audit fieldwork begins for 31-Dec FY-ends.
Final provisional-tax instalment. Statutory audit submissions for 31-Dec FY-ends.
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Tell us what you need audited, advised on, or assured. We’ll respond within one business day with the partner who’d lead your engagement and a clear scope.
“We named the firm for the thing we intended to deliver. Audits give you opinions. Good audits give you clarity.” Avelyne Msaki · Founding Partner