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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.
Student’s Book Form Three 50

