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Business Studies for Secondary Schools




              Issued by BRELA in Tanzania                Issued by BPRA in Zanzibar
                        Mainland




        FOR ONLINE READING ONLY






























                        Figure 3.2: Samples of business name registration certificates

          Taxpayer identification number

          Taxpayer  Identification  Number  (TIN)  is  a  unique  tax  identification  number  for
          individuals  or businesses. In  Tanzania  Mainland,  upon a  business registration  and
          acquisition  of its  licences,  the  business is also  required  to  have  a  TIN, which  the
          Tanzania Revenue Authority (TRA) grants. Nonetheless, for the process to be fully
          completed  and  to  obtain  the  original TIN  certificate,  the  business  must  submit  the
          requisite forms and documentation to the relevant tax authorities. This step is crucial
          for ensuring compliance and formalising the business tax registration status.

          In contrast to the Tanzania Mainland, the process in Zanzibar is as follows: Following
          the acquisition of registration licences, businesses in Zanzibar are required to submit
          a distinct application for a TIN to the Zanzibar Revenue Authority (ZRA). The ZRA
          thoroughly reviews this application before granting a TIN certificate. Figure 3.3 shows
          samples of TIN certificates.






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