TANZANIA: PRESIDENT Samia Suluhu Hassan’s formation of the Presidential Commission on Tax Reforms is a bold and strategic step towards addressing Tanzania’s fiscal challenges and drive economic transformation. Comprising a blend of experienced professionals from governance, academia, finance, law and the private sector, the commission is designed to provide a comprehensive approach to the much-awaited tax system reforms.
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Who are they?
As Tanzanians get ready to give their opinions on how best to reform the country’s tax system, it is very important to know the experts tasked with manning this significant process.
Ambassador Ombeni Yohana Sefue
A retired Chief Secretary and distinguished diplomat with extensive expertise in Public Administration and Policy, Amb Sefue has been entrusted with chairing the commission.
Boasting over 47 years of experience in public service, Amb Sefue has held various ambassadorial positions, including serving as Ambassador and Permanent Representative to the United Nations, Ambassador to the United States and Representative to Mexico, and Ambassador to Canada and Representative to Cuba.
Additionally, he has worked as a speechwriter and Assistant to Presidents during both the Second and Third Phases. For five years, he served a Member of the Panel of Eminent Persons for the African Peer Review Mechanism (APRM) and has also chaired various Boards and Commissions.
Prof Florens Luoga
The former Governor of the Bank of Tanzania and a retired Associate Professor from the University of Dar es Salaam, Prof Luoga, is an expert in tax law, economic law and international trade.
He has served as Deputy Vice-Chancellor (Academics) at the University of Dar es Salaam, Chairman of the Board of Directors of the Tanzania Revenue Authority (TRA), Chairman of the Board of Directors of the Gaming Board of Tanzania (GBT), a Senior Counsel at the High Court and Court of Appeal of Tanzania and a legal advisor on various public service matters. He has 37 years of experience in the public sector.
Prof CPA Mussa Assad
An Associate Professor of Accounting and Auditing and an Assistant Vice Chancellor at the Muslim University of Morogoro, Prof Assad’s name rose to prominence during his tenure as the Controller and Auditor General (CAG). He also served as Chairman of the Governing Board – National Board of Accountants. He has over 36 years of experience in both public and private sectors.
Ambassador Maimuna Tarishi
She is a retired Permanent Secretary with expertise in Public Administration and Project Management. She is the Coordinator of Local Government Authority Reforms and Decentralisation (D by D).
She has served as Permanent Secretary in various ministries, Ambassador and Permanent Representative of the United Republic of Tanzania to the United Nations (Vienna). She is also the Chairperson of the Board of the Nelson Mandela Institute of Science and Technology in Africa. She has over 38 years of experience in public service.
Ambassador Mwanaidi Maajar
An expert in business and investment laws and regulations, Amb Maajar, served as the Ambassador of the United Republic of Tanzania to the United Kingdom and the United States.
She is the Chairperson of the University of Dar es Salaam Council and one of the founders of the Tanzania Women Lawyers Association (TAWLA). Amb Maajar is also one of the founders of the law firm, REX Attorneys. She has over 40 years of experience in both the private and public sectors.
CPA Leonard Mususa
He serves as the Chairman of the Board for Tanzania Breweries Limited and holds similar leadership roles at various private companies. He has over 45 years of experience in tax advisory, business and auditing. He previously served as the Managing Director of PricewaterhouseCoopers (PWC) Tanzania, one of the big four accounting and professional services firms in the world.
CPA David Tarimo
An expert in tax matters with over 45 years of experience, CPA Tarimo has served as the Managing Director of PricewaterhouseCoopers (PWC) Tanzania, one of the big four accounting and professional services firms in the world. He has been significantly involved in advising on the improvement of the business and investment environment in the country. Additionally, he is a mentor for talent and innovation.
CPA Rished Bade
Former Commissioner of External Finance at the Ministry of Finance and Commissioner General of the Tanzania Revenue Authority (TRA), CEO at Barclays Commercial Bank, CPA Bade is a tax expert who has served in the public sector for over 30 years in various senior positions.
CPA Abubakar Abubakar
He is a Board Member and Chairman of the Audit Committee at the Zanzibar Revenue Authority (ZRA) and has also served as a Board Member of the Zanzibar Chamber of Commerce (ZNCC). He is an expert in tax matters, accounting audits and financial management and currently serves as a Senior Lecturer at Zanzibar University. With over 15 years of experience in tax systems, accounting audits and financial management, he has also worked at the Bank of Tanzania as an internal auditor.
Unarguably, the presidential commission on tax reforms represents a well-rounded team of experts, uniquely equipped to address Tanzania’s multifaceted tax challenges. With diverse expertise spanning governance, legal frameworks, economic policy and corporate taxation, it is well-positioned to deliver a comprehensive and balanced approach to reform.
While these nine members come from different areas of specialisation, their collective strengths, enhanced through collaboration and shared insights, are expected to yield impactful and actionable recommendations.
Terms Of Reference
The Terms of Reference (ToR) for the Commission were designed to address critical gaps and inefficiencies within Tanzania’s tax system, ensuring it supports the country’s broader socio-economic goals. The primary objective was to conduct a thorough analysis of existing tax policies and laws to identify areas for improvement, with a focus on creating a more equitable, efficient and growth-oriented tax framework.
Recognising the significant influence of tax rates on various economic sectors, the Commission was tasked with evaluating their impact to foster a conducive environment for investment and productivity.
A review of both tax and nontax revenue collection systems and methods was included to modernise and streamline revenue generation, addressing issues such as inefficiencies, evasion and administrative bottlenecks.
Further, the ToR emphasised examining the management and enforcement of tax laws to enhance compliance and governance while also exploring the effects of non-tax revenue on key productive sectors.
The Commission was also directed to identify and address challenges hindering the performance of tax collection authorities, including regulatory bodies and local governments, thereby improving institutional effectiveness. To ensure the recommendations were inclusive and practical, the ToR mandated the collection and analysis of feedback from citizens and stakeholders, bridging the gap between public needs and policy formulation.
Additionally, learning from international best practices was prioritised to incorporate proven strategies from other countries. Ultimately, the Commission’s work aimed to culminate in a comprehensive report with actionable recommendations, laying the foundation for a tax system aligned with Tanzania’s developmental aspirations. This approach was chosen over others to address systemic issues holistically, leveraging both domestic insights and global expertise for maximum impact.
Conclusion
This Commission symbolises Tanzania’s dedication to modernising its tax system to meet the needs of a growing economy and population.
Under President Samia’s strategic leadership, combined with the commission’s diverse expertise, it is poised to create a more efficient, equitable and growth-oriented tax framework.
The well-defined ToR and the team’s balanced composition reflect a comprehensive approach to tackling critical issues such as broadening the tax base, enhancing compliance, and fostering a business-friendly environment.
While challenges may arise, the collective strengths of the commission and the integration of technical expertise with governance and diplomacy ensure practical and impactful outcomes.
This initiative not only aims to strengthen Tanzania’s fiscal health but also sets a precedent for inclusive and innovative governance, paving the way for a more sustainable and and equitable economic future.
