Tanzania — TRA Form ITX201.01.E, Return of Income Made by or on Behalf of an Individual (Individual Income Tax Return)

Fields

• yearOfIncome string required

  The tax year (year of income) this return covers, printed at the top of the form above the taxpayer's TIN.

• tin string required

  The taxpayer's Tax Identification Number (TIN), issued by TRA. Printed both on the cover block and repeated as numbered item 1 of the General Information section; modeled once as a single field.

• title enum required

  The individual taxpayer's title, from the form's own three-option checkbox row.

  enum: MR | MRS | MS
• firstName string required

  First Name

• middleName string optional

  Modeled optional: not every taxpayer has a middle name.

• surname string required

  Surname

• personalIdentificationNumber string optional

  A separate national personal-identification number, distinct from the TIN. Modeled optional: unlike the TIN (mandatory for anyone filing a tax return), the form gives no indication every individual taxpayer holds a PIN.

• postalBoxNumber string required

  P.O. Box

• postalCity string required

  Postal City

• physicalAddressStreetLocation string required

  Physical Address — Street/Location

• physicalAddressPlotNumber string optional

  Modeled optional: not every physical address is on a numbered plot.

• physicalAddressBlockNumber string optional

  Modeled optional, per the same reasoning as Plot No.

• residentialAddressStreetLocation string required

  Residential Address — Street/Location

• residentialAddressPlotNumber string optional

  Modeled optional, per the same reasoning as the physical address's Plot No.

• residentialAddressBlockNumber string optional

  Modeled optional, per the same reasoning as the physical address's Block No.

• phoneNumber string required

  Phone Number

• secondPhoneNumber string optional

  Modeled optional: a second phone number is a convenience, not every filer will have one to give.

• thirdPhoneNumber string optional

  Modeled optional, per the same reasoning as Second Phone.

• faxNumber string optional

  Modeled optional: not every individual taxpayer has a fax line.

• emailAddress string optional

  Modeled optional, consistent with the other contact-method fields in this item.

  pattern
• returnPeriodFrom date required

  Start of the basis period this return covers.

• returnPeriodTo date required

  End of the basis period this return covers.

• taxationCategory enum required

  The taxpayer's residency status or the taxation regime applying to this return, from a single flat row of five checkboxes ("Please tick the appropriate boxes"). The two presumptive-tax options correspond directly to the record-keeping-dependent flat/percentage rates published in this form's own Appendix 2 ("THE INDIVIDUAL PRESUMPTIVE TAX ASSESSMENT" table), and Resident/Non-Resident to the standard progressive rate table there. Modeled as a single-select enum: the form's plural "boxes" wording is not by itself confirmed evidence of a multi-select intent, and Resident/Non-Resident are definitionally mutually exclusive; this is a disclosed judgment call, not a printed instruction.

  enum: RESIDENT | NON_RESIDENT | PRESUMPTIVE_TAX_INCOMPLETE_RECORDS | PRESUMPTIVE_TAX_COMPLETE_RECORDS | OTHER
• turnover number optional

  Business turnover / gross receipts for the year of income.

  range: 0–∞
• beginningInventory number optional

  11. Beginning Inventory

  range: 0–∞
• purchases number optional

  12. Purchases

  range: 0–∞
• goodsWithdrawnNotSold number optional

  13. Goods Withdrawn Not Sold

  range: 0–∞
• closingInventory number optional

  14. Closing Inventory

  range: 0–∞
• costOfGoodsSold number optional

  The form's own printed formula: Beginning Inventory + Purchases − Goods Withdrawn Not Sold − Closing Inventory (11+12-13-14). The taxpayer computes and enters this figure by hand; this is a paper/manually-completed form, not a spreadsheet with live formulas.

• grossProfit number optional

  The form's own printed formula: Turnover − Costs of Goods Sold (10-15); may be negative if costs exceed turnover.

• wagesAndSalaries number optional

  18. Wages and Salaries

  range: 0–∞
• stampDuty number optional

  19. Stamp Duty

  range: 0–∞
• transport number optional

  20. Transport

  range: 0–∞
• bankChargesInterest number optional

  21. Bank Charges/Interests

  range: 0–∞
• utilities number optional

  Utilities (electricity, water, phone, fax, etc.).

  range: 0–∞
• businessRent number optional

  23. Business Rent

  range: 0–∞
• otherExpenses number optional

  Other business expenses, itemized by the taxpayer in a separate schedule (out of scope for this document).

  range: 0–∞
• totalExpenses number optional

  The form's own printed formula: sum of items 18 through 24.

  range: 0–∞
• netProfitIncome number optional

  The form's own printed formula: Gross Profit − Total Expenses (16-25); may be negative (a loss). Restates the business computation above in this item's own two-column Taxable Income/Tax Payable format.

• netProfitTax number optional

  Tax payable/paid on the net profit reported in this same item, computed by the taxpayer applying the individual income tax or presumptive-tax rate tables in this form's own Appendix 2, per the taxationCategory selected in item 9.

  range: 0–∞
• miningBusinessIncome number optional

  Mining business income, itemized by the taxpayer in a separate schedule (out of scope for this document).

  range: 0–∞
• miningBusinessTax number optional

  27. Mining Business Income — Tax Payable/Paid (TZS)

  range: 0–∞
• agriculturalBusinessIncome number optional

  Agricultural business income, itemized by the taxpayer in a separate schedule (out of scope for this document).

  range: 0–∞
• agriculturalBusinessTax number optional

  28. Agricultural Business Income — Tax Payable/Paid (TZS)

  range: 0–∞
• otherBusinessIncome number optional

  Other business income, itemized by the taxpayer in a separate schedule (out of scope for this document).

  range: 0–∞
• otherBusinessTax number optional

  29. Other Business Income — Tax Payable/Paid (TZS)

  range: 0–∞
• finalWithholdingIncome number optional

  Income subject to final withholding tax, itemized by the taxpayer in a separate schedule (out of scope for this document).

  range: 0–∞
• finalWithholdingTax number optional

  The final withholding tax already paid at source on the income reported alongside it in this same item.

  range: 0–∞
• totalBusinessIncome number optional

  The form's own printed formula: sum of items 26+27+28+29 — notably excluding item 30 (Final withholding payments) from this subtotal, exactly as printed on the form; a genuine source artifact, not corrected here.

• totalBusinessTax number optional

  Tax companion to totalBusinessIncome, same 26+27+28+29 formula and same disclosed exclusion of item 30.

  range: 0–∞
• employmentIncome number optional

  32. Employment — Taxable Income

  range: 0–∞
• employmentTax number optional

  32. Employment — Tax Payable/Paid (TZS)

  range: 0–∞
• commutedPensionIncome number optional

  33. Commuted Pension — Taxable Income

  range: 0–∞
• commutedPensionTax number optional

  33. Commuted Pension — Tax Payable/Paid (TZS)

  range: 0–∞
• pensionAnnuityIncome number optional

  34. Pension Annuity — Taxable Income

  range: 0–∞
• pensionAnnuityTax number optional

  34. Pension Annuity — Tax Payable/Paid (TZS)

  range: 0–∞
• dividendsIncome number optional

  35. Dividends — Taxable Income

  range: 0–∞
• dividendsTax number optional

  35. Dividends — Tax Payable/Paid (TZS)

  range: 0–∞
• dividendsDseIncome number optional

  Dividends from a company registered on the Dar es Salaam Stock Exchange (DSE), which the Appendix 2 withholding-rate table taxes at a lower rate (5%) than dividends from other companies (10%).

  range: 0–∞
• dividendsDseTax number optional

  36. Dividends (DSE Registered) — Tax Payable/Paid (TZS)

  range: 0–∞
• interestDiscountIncome number optional

  37. Interest/Discount — Taxable Income

  range: 0–∞
• interestDiscountTax number optional

  37. Interest/Discount — Tax Payable/Paid (TZS)

  range: 0–∞
• investmentRentIncome number optional

  Rental income reported under the Investment category, distinct from the Business Rent expense claimed under item 23.

  range: 0–∞
• investmentRentTax number optional

  38. Rent — Tax Payable/Paid (TZS)

  range: 0–∞
• royaltiesIncome number optional

  39. Royalties — Taxable Income

  range: 0–∞
• royaltiesTax number optional

  39. Royalties — Tax Payable/Paid (TZS)

  range: 0–∞
• naturalResourcePaymentIncome number optional

  40. Natural Resource Payment — Taxable Income

  range: 0–∞
• naturalResourcePaymentTax number optional

  40. Natural Resource Payment — Tax Payable/Paid (TZS)

  range: 0–∞
• capitalGainIncome number optional

  41. Capital Gain — Taxable Income

  range: 0–∞
• capitalGainTax number optional

  41. Capital Gain — Tax Payable/Paid (TZS)

  range: 0–∞
• otherInvestmentIncome number optional

  Other investment income, itemized by the taxpayer in a separate schedule (out of scope for this document).

  range: 0–∞
• otherInvestmentTax number optional

  42. Other Investment — Tax Payable/Paid (TZS)

  range: 0–∞
• totalInvestmentIncome number optional

  The form's own printed formula: sum of items 35 through 42.

  range: 0–∞
• totalInvestmentTax number optional

  Tax companion to totalInvestmentIncome, same 35-through-42 formula.

  range: 0–∞
• repatriatedDomesticPeIncome number optional

  44. Repatriated Income of a Domestic Permanent Establishment — Taxable Income

  range: 0–∞
• repatriatedDomesticPeTax number optional

  44. Repatriated Income of a Domestic Permanent Establishment — Tax Payable/Paid (TZS)

  range: 0–∞
• totalIncomeAmount number optional

  The form's own printed formula: sum of items 26+27+28+29+32+33+34+43 — notably excluding items 30 (Final withholding payments) and 44 (Repatriated income of a domestic permanent establishment) from this subtotal, exactly as printed on the form; a genuine source artifact, not corrected here.

• totalTaxAmount number optional

  Tax companion to totalIncomeAmount, same formula and same disclosed exclusion of items 30 and 44.

  range: 0–∞
• lessTaxPaidIncome number optional

  This item's label ("Less tax paid, excluding final withholding payments") is itself a tax-amount deduction with no independent taxable-income concept of its own. The form's printed table nonetheless carries the same two-column Taxable Income/Tax Payable(TZS) layout through this row (confirmed from the raw document's own tab structure); this field is modeled for structural completeness, but its applicability is disclosed as unconfirmed rather than assumed meaningful — a rendering of this legacy .doc was not available in this environment to visually confirm whether this column is actually blank/unused on the printed form.

• lessTaxPaid number optional

  Tax already paid during the year (excluding final withholding payments already captured in item 30), deducted from the total tax liability.

  range: 0–∞
• netTaxPayableIncome number optional

  Same disclosed-applicability caveat as item 46's Taxable Income column: item 47's own label ("Net tax payable") is a settlement-stage tax figure with no independent taxable-income concept, but the form's printed two-column layout carries through this row per the raw document's tab structure.

• netTaxPayable number optional

  The form's own printed formula: Total Tax − Less Tax Paid (45-46); may be negative (a refund position).

• dueDate date optional

  Statutory due date for payment of the tax still owing, computed per Appendix 2's own notes as within six months of the accounting date (Section 79 of the Income Tax Act, 2004), distinct from item 46/47's two-column format — this item prints only a single blank.

• declarantPosition string optional

  The declarant's position/capacity, relevant when the return is made "on behalf of" the individual by someone other than the taxpayer themself (per this form's own title).

• preparerTitle enum optional

  The tax return preparer's title, from this second declaration block's own checkbox row. Present only when a preparer assisted in completing the return (Section 135(1) of the Income Tax Act, 2004). The source form's own fourth option is abbreviated "Ms/Bi" (reproduced verbatim in the enum as MS_BI; likely a Swahili honorific, "Bibi").

  enum: MR | MRS | MS_BI
• preparerFirstName string optional

  Preparer's First Name

• preparerMiddleName string optional

  Preparer's Middle Name

• preparerSurname string optional

  Preparer's Surname

• preparerPosition string optional

  The preparer's professional position, printed with the parenthetical example "(Certified Public Accountant)".