This is the first ever simplified document analyzing Laws, Policies and procedures governing taxation of Civil Society Organizations (CSOs) in Tanzania. The idea of preparing and publishing this Tool Kit was brought up during Civil Society Organizations’ Directors Reflection Meeting in Mwanza in 2019. The idea was well received by the Tanzania Revenue Authority (TRA) and CSOs across the country. Validation of the Tool Kit was done by representatives from CSOs on 01st July 2021 at Mlimani City Conference Centre, Dar es Salaam.

In writing this technical work, TRA benefitted a lot from the intellectual and technical contributions, experiences and observations from a number of CSOs who have been approached for consultation in different ways. The list of CSOs that had been consulted is long but we must take this special opportunity to thank them for their efforts and encouragement in developing this work which was time-consuming and needed patience.

Specifically, we would like to thank all organizations that participated to coordinate the process of developing this document: Tanzania Human Rights Defenders Coalition (THRDC), Wajibu Institute of Public Accountability (WIPA) and financial contribution by the UKaid funded Accountability in Tanzania Programme (AcT2).

We would also like to take this opportunity to thank TRA Technical Team which participated in writing, and all individuals who had, in one way or another devoted their time to give out their ideas and suggestions in shaping this important document for the present and future times. It is our belief that this document will be updated frequently in order to meet all procedural and legal standards that keep on changing from time to time.