EY Tanzania, part of the assurance, tax, transactions, and advisory services global group, has recently issued a tax alert about the new Transfer Pricing Regulations, which were issued in November 2018 and that revoke and replace the Income Tax (Transfer Pricing) Regulations of 2014.
The new Regulations introduce additional transfer pricing rules and requirements that were not included in the previous regulations, such as the introduction of transfer pricing documentation filing obligation for taxpayers with related party transactions exceeding TZS 10 billion (approximately USD 4.3 million) in a taxable year.
In addition, the new Regulations provide requirements regarding the acceptability of allocation keys used when non-directly allocable services are performed for various related parties.
For details of all the changes brought by the new Regulation visit EY Tanzania at https://www.ey.com/gl/en/services/tax/international-tax/alert–tanzania-issues-new-transfer-pricing-regulations.
Want to know more about the Economy in Tanzania? Our free Tanzania Business and Investment Guide 2026 covers the Economy, plus regulations, key sectors, and investment opportunities — all in one place.
Download Free Guide
