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Business Studies for Secondary Schools
Issued by TRA Issued by ZRA
FOR ONLINE READING ONLY
Figure 3.3: Samples of TIN certificates
Tax clearance certificate
Tax clearance is a confirmation that the respective individual or business entity has
complied with all tax obligations in a given period. A certificate is issued by the TRA
for the Tanzania Mainland and the ZRA for Zanzibar. Figure 3.4 shows samples of a
tax clearance certificate offered by TRA and ZRA.
Issued by TRA Issued by ZRA
Figure 3.4: Samples of tax clearance certificates
51 Student’s Book Form Three
