Taxes and Levies

Infrastructure tax

This Act may be cited as the Finance (Public Revenue Management) Act, 2015 and shall come into operation immediately after being assented to by the President.

(1) There shall be a tax to be known as the “infrastructure tax” imposed in Zanzibar at the rates respectively specified in this Act.

(2) In this section “infrastructure tax” means a tax which shall be collected and allocated to be infrastructure services in Zanzibar.

(3) For the purpose of this Act, the source s of Infrastructure tax shall be:-

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