On December 9, 1961, Tanganyika became fully independent. her independence Constitution and other laws were prepared according to the ideas and perceptions left by the British ruler .This means Independence was not strong enough to abandon all the colonial instructions and laws. It continued following the same colonial tax laws since it continued to be part of the East African Community (EAC) until 1977 where it collapsed.
How revenue was collected after independence. After independence the governance of Tanzania was structured in such a way that it makes and implements decisions that would bring fast development. Luoga F.D.A.M (2002) Said that the government …show more content…
The law said that Payment was the must and it is compulsory. So any one who evades it commits crime. Penalties in tax legislation were implemented because they provided free procedures for settlement. No one is given the right to appeal and since it is the breach of law a person undergoes a direct prosecution through fine and penalties.
The penalties in tax statutes in Tanzania includes the Income Tax Act 2004, the Custom Tariffs Act 1976, this means that lack of taxpayers’ compliance is the hindrance to fasten our development. Hence criminalisation of all conducts on tax defaulters is the must. Introduction of the use of the Powers of Judiciary. The government introduced the use of judicial powers in facilitating smooth decision making process which were considered to be for merit goods. This was again used in enforcement of tax outstanding. This involved the use of judicial powers which were embedded in tax legislation. The powers include the recovery of tax by distress, even by offenders through compounding of offences, orders, arrests and