The Income Tax Act requires every individual who is liable for tax in the United Republic of Tanzania, to maintain all documents necessary to enable an accurate determination of the tax payable.

These documents shall be retained for a period of at least five years from the end of the year of income or years of income to which they are relevant, unless the Commissioner specifies otherwise by notice in writing.

Where any document is not written in an official language of the United Republic of Tanzania, the Commissioner may, by notice in writing, require the individual to provide, at the individuals expense, a translation into an official language by a translator approved by the Commissioner in the notice.