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CAR BENEFIT TAX ACT, 1991 Title Section 1 Short title and - Polis

CAR BENEFIT TAX ACT, 1991 Title Section 1 Short title and - Polis-2025

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The Car Benefit Tax Act, 1991 establishes a tax on commercial companies in Tanzania for vehicles owned by them, effective from July 1, 1991. It outlines the imposition, payment, recovery, and penalties related to the car benefit tax, which is set at eighty thousand shillings per vehicle. The Act also includes provisions for exemptions and regulations to facilitate its implementation.

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