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Student's Book Form Five

This step is crucial for ensuring compliance and formalising the company’s tax
registration status.

In contrast to Tanzania Mainland, the process in Zanzibar requires submission of a distinct
application for a Tax Identification Number (TIN) to the Zanzibar Revenue Authority
(ZRA) after acquisition of an incorporation certificate. This application undergoes a
FOR ONLINE READING ONLY
thorough review by the ZRA before a TIN Certificate is granted. Notably, the TIN issued
in Zanzibar will have a different number from the incorporation number, emphasizing
the separate procedural requirements in this region. Figure 5.7 presents samples of TIN
certificates.

Issued by TRA Issued by ZRA

Figure 5.7: Samples of Taxpayer Identification Number (TIN) certificates

VAT Registration Number (VRN) certificate
Registration for Value Added Tax (VAT) is done by the Tanzania Revenue Authority
(TRA) in Tanzania Mainland and Zanzibar Revenue Authority (ZRA) in Zanzibar. A VAT
certificate is required by companies providing professional services, such as lawyers,

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