The legal framework for the Petroleum Levy in Zanzibar is primarily established by the The Road Transportation Act, No. 7 of 2003 and subsequent amendments.
The Tax Administration and Procedures (Procedures of Simplified Registration for NonĀresident Supplier of Electronic Services and Foreign Tour Operators) Regulations, 2022
Withholding VAT on Construction Regulations Made under Section 50(3)
The Tax Administration and Procedures (Virtual Fiscal Management System) Regulations, 2021 (Made under section 69)
Marekebisho ya Sheria za Kodi za Zanzibar kwa mwaka wa Fedha 2023/2024

