How to Apply for an Extension of Time to File Return of Income in Tanzania Using the TRA Taxportal

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How to Apply for an Extension of Time to File Return of Income in Tanzania Using the TRA Taxportal (2024)

Filing a tax return on time is crucial to avoid penalties and ensure compliance with tax laws. However, circumstances might arise where you need additional time to file your return. In Tanzania, the Tanzania Revenue Authority (TRA) provides a way for taxpayers to apply for an extension of time to file their returns using the TRA Taxportal. Here’s a step-by-step guide to help you through the process.

Why You Might Need an Extension

Before diving into the process, it’s essential to understand why you might need an extension. Common reasons include:

  • Incomplete financial records.
  • Personal or family health issues.
  • Delays in receiving necessary documents.
  • Unforeseen business disruptions.

If any of these situations apply to you, an extension can provide the necessary time to gather all required information and file an accurate return.

Legal Framework

Tax Administration Act, 2019

The ability to request an extension of time to file a return is governed by the Tax Administration Act, 2019 . Specifically, Section 39 (2) states:

“The application under subsection (1) shall be in writing and be made within fifteen days before the due date for filing the return”

This means you must submit your application for an extension at least 15 days prior to the original due date of your tax return.

Section 39 (4) states the following:

“The extension of time to file a return shall not exceed thirty days from the due date of filing the return.”

This means that the maximum extension that you can apply for is for thirty days.

Step-by-Step Guide to Applying for an Extension

1. Access the TRA Taxportal

First, you need to access the TRA Taxportal. Visit the official TRA website at tra.go.tz and navigate to the Taxportal login page. Ensure you have your Tax Identification Number (TIN) and password ready.

2. Log In to Your Account

Enter your TIN and password to log in. If you haven’t registered yet, you’ll need to create an account by following the registration process provided on the portal.

3. Navigate to the Extension Application Section

Once logged in, click on “Services” and then click on “File Tax Returns” button. Choose the taxpayer account from the drop-down list for whose return(s) you wish to apply for extension. On the left hand navigation panel select “Unfiled Returns”. Look for the return for which you wish to apply for extension from the list of unfiled returns. Click on the “Action” button next to this return and choose “Apply Extension”

4. Fill in the Application Form

On the Apply Due Date Extension page, you’ll find the name of the return, year of the return and due date. You will also find a form that requires the following information:

  • Proposed due date: The extension date by which you propose to file the return
  • Reasons: Provide a detailed explanation for why you need the extension. Be honest and precise, as this information will be reviewed by the TRA.

6. Review and Send request

Carefully review all the information you’ve entered to ensure accuracy. Once confirmed, click the “Send request” button to send your application to the TRA for review.

7. Confirmation and Follow-Up

After submitting your application, you will receive an acknowledgment receipt. The TRA will review your request and notify you of their decision via email or through the Taxportal. Ensure you check your email and portal notifications regularly.

Important Tips

  • Apply Early: Don’t wait until the last minute to apply for an extension. Submitting your request early increases the likelihood of approval.
  • Keep Records: Maintain copies of your application and any correspondence with the TRA.
  • Understand the Implications: An extension to file does not mean an extension to pay. Ensure any taxes owed are paid by the original due date to avoid penalties and interest.

Conclusion

Applying for an extension of time to file your return of income in Tanzania is a straightforward process through the TRA Taxportal. By following the steps outlined above and referencing the relevant legal provisions, you can ensure that you meet all requirements and submit a comprehensive application. Remember, timely and accurate filing is essential to maintaining compliance and avoiding unnecessary penalties. If in doubt, consult with a tax professional to guide you through the process.

 

DISCLAIMER

As always, anything on this site should not be relied upon in place of appropriate professional advice. Laws may change from time to time.

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