By Dr. Temu

The Government has tabled the Written Laws (Miscellaneous Amendments) Bill, 2026 before the National Assembly, proposing extensive reforms across a wide range of regulatory statutes. Although still at the Bill stage, the proposed changes signal a continued shift toward stronger governance, enhanced transparency, and modernised compliance expectations for businesses operating in Tanzania.

  1. The Bill introduces significant updates to the Anti‑Money Laundering Act, including a new classification of politically exposed persons (PEPs) into domestic and foreign categories, alongside expanded reporting obligations for both financial and non‑financial sectors. These proposals reflect a move toward more rigorous due‑diligence standards and closer alignment with international AML practices.
  2. Substantial reforms are also proposed under the Companies Act and Business Names Act, with a strong emphasis on beneficial‑ownership transparency. Companies would be required to state specific objects in their constitutive documents, maintain detailed registers of nominee relationships, and comply with enhanced disclosure obligations. These measures aim to strengthen corporate governance and improve regulatory oversight.
  3. On the operational front, the Bill proposes amendments to the VAT Act that would reduce the statutory timeframe for processing VAT refunds from 90 to 30 days—an important liquidity improvement for businesses with significant input VAT exposure. Sector‑specific reforms, including updates to the Tourism Act, seek to streamline licensing processes and reduce administrative burdens, while amendments to the Trade and Service Marks Act aim to reinforce intellectual‑property protection.

Overall, the Bill represents a comprehensive effort to modernise Tanzania’s regulatory landscape. Stakeholders across all sectors are encouraged to review the proposed amendments closely and assess their potential implications ahead of parliamentary deliberations.

Disclaimer:    The information contained in this legal update is for information purposes only and does not constitute legal advice, nor does it create an attorney-client relationship. For more information and professional legal counsel,

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