Zanzibar: Finance Act 2023 amendments
As per the Finance Act 2023, passed by the House of Representatives of Zanzibar on 21 June 2023, the Vocational Training Levy has been amended in section 27 of the Vocational Training Act, No. 8 of 2006, effective as from 01 July 2023.
These amendments are as follow:
- The levy shall be paid to the Deputy Commissioner at the end of every month, from every employer who has in his employment five or more employees
- The levy shall be the sum of money equal to 4% of the total gross monthly emoluments payable by employer to all his employees in respect of that month
- The employer with three or not more than five employees shall file a nil return every after six months through electronic filing system or in a mode indicated by the Deputy Commissioner. Where an employer fails to file every after six months returns, commits an offence and shall, upon conviction, be liable to a fine of not less than Five Hundred Thousand Tanzania Shillings
Related Articles
Zanzibar | Finance Bill 2026
Zanzibar's Finance (Public Revenue Management) Bill, 2026 would introduce amendments to several tax and revenue laws, effective 1 July 2026, if assented to by the President. Published in the Official Gazette of the Revolutionary Government of ...
Zanzibar | Finance Act 2026
Zanzibar enacted the Finance (Public Revenue Management) Act, 2026, Act No. 2 of 2026, which amends several tax and revenue laws, effective 1 July 2026. What is changing Skills Development Levy rate The Skills Development Levy rate applicable in ...
Kenya Finance Act, 2025 Amendments Effective 1 July 2025
On 26 June 2025, President William Ruto assented into law the Finance Act, 2025 (the Act). The Act was gazetted on 27 June 2025 in Kenya Gazette Supplement No. 104 (Acts No. 9). Below is a summary of the amendments affecting payroll, effective 1 July ...
Tanzania | Finance Act 2026
Tanzania's Finance Act, 2026 (Act No. 2 of 2026), published in the Special Gazette No. 8, Vol. 107 on 30 June 2026, applies from 1 July 2026 and introduces amendments to several revenue laws, including the Income Tax Act and the Tax Administration ...
Sierra Leone | Finance Act 2025
Sierra Leone has released the Finance Act 2025, introducing amendments to various Acts with no changes to the Income Tax Act. Therefore, the current payroll regulations will continue to apply for the 2025 tax year.