The Parliament of the United Republic of Tanzania has tabled the Written Laws (Miscellaneous Amendments) Bill, 2026, published on 15 January 2026 to amend various laws. If passed, it will introduce significant changes to Tanzania’s legal framework. The Bill proposes amendments to twenty-one (21) laws. The major proposed changes are highlighted below.

I. Amendment of the Anti-Money Laundering Act

• The Bill proposes to amend section 3 by introducing definitions for “foreign politically exposed person” and “domestic politically exposed person,” broadening scope to cover money laundering, terrorism financing and proliferation financing linked to both domestic and foreign politically exposed persons.
• Amends section 15 to extend the period for updating risk assessment from once a year to once every three years, aligning with international standards.
• Proposes amendment of section 16 to distinguish due diligence on foreign vs domestic exposed persons, enabling effective customer due diligence.
• Adds section 18A to provide circumstances under which Designated Non-Financial Business Professionals (advocates, notaries, accountants, etc.) shall report suspicious transactions of clients when engaging in listed activities.

II. Amendment of the Bank of Tanzania Act, Cap. 197

• Section 69 is repealed and replaced to outline conditions under which BOT may advance short-term loans to the Government in case of unforeseen/unavoidable events (disasters, states of emergency, public health emergencies, economic events) causing temporary deficiency of revenues.

III. Amendment of the Business Names Act, Cap. 213

• Introduces definition of “Designated Non-Financial Business Professional” covering casino dealers, real estate agents, precious metals/stones dealers, advocates, notaries, accountants, company service providers.
• Amends section 6 obligating Designated Non-Financial Business Professionals to submit beneficial ownership information.
• Amends section 21 to include reporting persons eligible to access beneficial ownership information.

IV. Amendment of the Companies Act, Cap. 212

• Adds new definitions: “Nominee”, “Nominator”, “Nominee Director”, “Nominee Shareholder”.
• Section 8 replaced requiring a company to specify specific objects in its memorandum.
• Section 15(c) introduces disclosure of nominee director/shareholder with accurate records.
• New section 33(5) empowers Registrar to strike off companies failing to change name similar to existing company.
• Requirement to maintain register of nominee shareholders (section 118).
• Annual return must state paid/unpaid shares per member (section 133).
• Section 213 introduces disclosure of nominee director and register maintenance.
• New section 220A empowers Registrar to conduct inspections of company records with/without prior notice.
• Section 438 imposes requirement on foreign companies to submit shareholders’ and beneficial owners’ information; existing foreign companies have 6 months to comply.
• Registrar to establish and maintain a register of nominee directors/shareholders (section 456A).
• Reporting persons may access beneficial ownership info upon application (section 457).

V. Amendment of the Tanzania Tourist Board Act, Cap. 364

• General replacement of “Managing Director” with “Director General”.
• Adds definitions: Director General, Director of Tourism, Tourism Facility.
• New functions for the Board including registering, classifying, grading tourism facilities, maintaining registers.
• Refines composition of Tanzania Tourist Board to include additional individuals.

VI. Amendment of the Tourism Act, Cap. 65

• “Director” replaced with “Director General”.
• Establishes Technical Advisory Committee to advise Minister on tourism management.
• Operational functions shifted from Director of Tourism to Tanzania Tourist Board.
• Removes requirement for gazette publication of registered facilities; publication in widely circulated newspaper or manner deemed necessary.
• Grading fees for tourism facility operators removed.
• Minister’s role in cancellation of registration removed; power given to Board.
• Licence validity clarified as twelve months from issuance date.
• Tour guides registration now handled by Director General, with details prescribed in regulations.

VII. Amendment of the Value Added Tax (VAT) Act, Cap. 148

• Section 88(3)(c) reduces the number of days for Commissioner General to decide on VAT refund applications to thirty days, streamlining the refund process.

Other amendments proposed by the Bill extend to several statutes, including the Atomic Energy Act, Civil Aviation Act, Criminal Procedure Act, Drugs Control and Enforcement Act, Institute of Rural Development Planning Act, Institute of Accountancy Arusha Act, Interpretation of Laws Act, National Youth Council Act, Patents (Registration) Act, Prisons Act, Private Health Laboratories (Regulation) Act, Tanzania Library Services Act, and Trade and Service Marks Act.

It is our considered view that, once enacted, the Bill will bring about substantial reforms across multiple sectors, as it proposes amendments to 21 distinct laws. Consequently, it is important for our clients, stakeholders, and the general public to be aware of these changes, given their potential to have wide-ranging impacts throughout the country’s various economic, social and regulatory spheres.