1

Stimulating the Economy for Sustainability

2020/2021 Budget Review

claritasInternational

claritasInternational

Table of Contents

Section One: Economy Review.........................1

Review of 2019/20 Budget Implementation.......4

Development Expenditure..................................5

2020/2021 Budget..............................................7

Section Two: Tax Changes..............................11

Disclaimer

This publication contains general nformation only. This publication is not a substitute for professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that affect your finances or your business, you should consult a qualified professional adviser.

Claritas International, it’s partners and directors and their affiliates are by means of this publication shall not be responsible for any loss whatsover by any person who relies on this publication.

The Economy ReviewReal GDP - Tanzania

In 2019, the economy of Tanzania continued to register high growth levels with real GDP growth rate of 7% same as in 2018 (At constant 2015 prices). The growth was driven by increased investment in infrastructure including construction of railways, roads and airports; a stable supply of electricity; increased extraction of minerals especially gold and coal; improvement in transport services and favourable weather conditions that resulted in an increased harvest of food and other crops. Economic activities with the highest contribution to GDP included mining and quarrying (17.7 %), construction (14.8 %), arts and entertainment (11.2 %), and transport and storage (8.7 %).

Inflation – Tanzania

In 2019, the rate of inflation continued to remain at a single digit level averaging 3.4% compared to 3.5% in 2018. The decrease is largely attributed to improved food supply, increased food production as well as low oil prices in the World market.

The inflation rate in May 2020 was recorded at 3.2% compared to 3.5% recorded during the same period last year.

Source: BoT Monthly Economic Review April 2020

1

Chart 1.1: Annual Inflation Developments

0

2

4

6

8

10

12

Mar-17

Jul-17

Nov-17

Mar-18

Jul-18

Nov-18

Mar-19

Jul-19

Nov-19

Mar-20

tnecreP

Headline Food Non-food Core

Interest Rates –Tanzania

In 2019, interest rates in financial markets especially lending and deposits rates portrayed a declining trend attributable to Bank of Tanzania’s continued effort to implement accommodative monetary policies.

Overall lending rates decreased to 16.85% during the period between July 2019 to April 2020, compared to an average of 17.16 percent in the same period in 2018/19, and one–year lending rates decreased to an average of 16.24 percent from 17.79 percent.

The overall deposit rate was 7.02% during the period between July 2019 to April 2020, compared to an average of 7.62 % in the same period in 2018/19. Further, one–year deposit rates increased to an average of 8.77 percent during the period between July 2019 to April 2020, compared to 8.21 percent in the same period in 2018/19.

Covid-19 Response

COVID-19 is not only a health crisis, but also an economic crisis accompanied with disruption on demand and supply chain. Many nations have faced the following challenges: high rate of infections to its citizens; high death rates; heavy burdens on their health care systems; and shortage of medical equipment, medication and health workers. Covid-19 has affected both solid and fragile economies of which Tanzania is not insulated. The Government has unleashed some economic measures which are: -

a) The release of TZS 19.5 billion as of May 2020 for procurement of preventive and curative equipment and other COVID-19 interventions; and

b) Institution of Monetary policy measures to cushion the economy including;

i) Lowering the Statutory Minimum Reserve requirement from 7% to 6% effective from 8 June 2020;

ii) Lowering the discount rate charged by Bank of Tanzania to the Commercial Banks from 7% to 5%, with effect from 12 May 2020;

iii) Reduction of haircuts on Governments securities, from 10% to 5% for Treasury bills, and from 40% to 20% for Treasury bonds, with effect from 12 May 2020;

iv) Instructing Mobile Money Operators to reduce transactions cost to customers by increasing daily transaction limit from TZS 3 million to TZS 5 million and daily balance from TZS 5 million to TZS 10 million;

v) Instructing Banks and financial institutions to assess financial difficulties by borrowers due to COVID 19 and provide restructuring of loans;

vi) Strengthening TASAF and widening low cost loans accessibility to SMEs; and

vii) Expediting payments of claims and verified arrears to contractors.

2

Regional Economic Performance

Real GDP – EAC

Nations within the East African Community (EAC) recorded an increase in economic growth with Rwanda recording the highest growth of 9.4%, followed by Tanzania, which recorded growth of 7.0%. Kenya and Uganda recorded economic growth of 5.4% and 4.9% respectively.

Inflation – EAC

Inflation rates in EAC member countries have generally remained at single digit levels of 2.9% during 2019 from 7.9% in 2018. The average inflation rate for Uganda was 2.6%, Burundi was 2.3%, Tanzania was 3.5%, Rwanda was 1.4%, and Kenya was 5.2%. This outcome was attributed to strong food supply within the EAC.

External Trade

In the financial year 2019/2020 to April 2020, the balance of payments recorded a surplus of USD 897.1 million compared to a deficit of USD 1.1 billion during the same period in 2019/2020. This was driven by decrease in deficit in the goods, services, primary and secondary income account due to increase in exports of goods.

Export

The value of goods and services exported between July 2019 and April 2020 increased to USD 8.6 billion compared to USD 7.3 billion in April 2019. This was due to an establishment of minerals’ markets in the country that triggered the increase in exports of gold in line with increase in price in the world market and increase in the value of traditional goods exported, except Coffee, Tea and Tobacco.

Import

The value of goods and services imported between July 2019 and April 2020 reached USD USD 8.6 billion compared to USD 8.7 billion in March 2019. The largest share was covered by importation of petroleum products and capital goods, including machines and equipment for implementation of infrastructural projects including railways, roads, bridges and electricity generation.

3

Review of 2019/20Budget Implementation

Revenue

The Hon. Minister announced that in the ten-month period from July 2019 to April 2020, the Government collections totaled TZS 26.13 trillion representing 92.4% of the annual target of TZS 33.1 trillion [2018/2019: Actual collection of TZS 28.96 trillion representing 89.16% of budgeted amount of TZS 32.48 trillion].

Revenue collected was realized form the following sources:

a) Tax revenue totaling TZS 14.63 trillion (93.4% of the target). Taxes contributed to 56% of the total revenue collected. There was an improved monthly average collection of TZS 1.5 trillion shillings for the period of July, 2019 to April, 2020 compared to average of TZS 1.3 trillion shillings in 2018/19;

b) Non-tax revenue of TZS 2.25 trillion (80 % of the target);

c) Local government authority sources amounting to TZS 571.12 billion (89.7% the target);

d) Grants and concessional loans from Development Partners amounting to TZS 2.41 trillion (94.5 % of the target);

e) Loans from domestic sources, including rollover of matured Treasury bills and bonds, amounting to TZS 4.45 trillion (103.8% of the target); and

e) External non-concessional loans amounted to TZS 1.82 trillion (78.7% of budget).

Expenditure

During July 2019 to April 2020, the Government had released TZS 24.85 trillion to Ministries, Departments, Regional Secretariats and Local Government Authorities (equivalent to 92.4 percent of the period estimate and 75.1% of the annual budget of TZS 33.1 trillion.

Recurrent Expenditure

Out of the released amount, TZS 17.22 trillion (69.3%) was for recurrent expenditure, which included 5.83 trillion shillings for wages and salaries for public servants, TZS 2.91 trillion for Other Charges and TZS 8.48 trillion shillings for Government debt service and other expenditures related to the Consolidated Fund Services.

4

Development Expenditure

For the 10-month period ended April 2020, the government released TZS 7.63 trillion for implementation of development projects (65.9% of the target). Out of which, TZS 6.65 trillion (87.2%) was domestic funds and TZS 976.90 billion (12.8%) was external financing. Further, TZS 1.28 trillion were directly disbursed to projects by Development Partners.

The amount released for development projects includes TZS 4.89 trillion local funds and TZS 547.38 billion foreign funds. However, the amount of foreign funds do not include some funds from Development Partners which were directly disbursed to projects.

Some of the areas accorded priority in the release of development funds during the period under review include:

Sector / Area Achievement TZS billionInfrastructure Construction of roads, railways and airports infrastructure projects 2,440

Financing of implementation of urban and rural water projects 346.01Education Fee free basic education (primary to form four secondary education) 211.28

Provision of loans to higher learning students, strengthening vocational training colleges and skills development for the youth

467.89

Construction of 364 primary school teachers’ houses in hard to reach areas

9.1

Energy Rural electrification project-phase III under the Rural Electrification Agency (REA)

280.95

Construction of Julius Nyerere Hydropower Project at Rufiji River 356.72Transportation Procurement of new aircrafts 315.20

Ongoing construction and rehabilitation of ships at major lakes 53.49Health Construction and rehabilitation of regional hospitals and health

centres at district level35.73

Source: Speech by the Minister of Finance and Planning, Hon Dr. Philip I. Mpango (MP), presented to the National Assembly the estimates of Government Revenue and Expenditure for 2020/21

5

2020/2021 Budget

The financial year 2020/2021 will mark the final year of the implementation of the National Five-Year Development Plan 2016/17–2020/21 with the theme: “nurturing industrialization for economic transformation and human development”. The budget theme for 2020/21 is stimulating the economy to safeguard livelihoods, jobs, businesses and industrial recovery.

The budget has been prepared in consideration of the priorities stipulated in the 5-year National plan; which compels the Government to ensure enabled environment for investment and business. This includes (i) improvement in economic infrastructure (ii) friendly tax and financial policies, (iii) better regulatory framework (iv) availability of land, (v) work permits and skilled labour force and (vi) continued emphasis on the importance of agriculture in an industrial led economy. The budget has taken into account the prevailing situation including effects of COVID-19 on various sectors of our economy and the 2020 General elections.

Macroeconomic policy targets

Based on macroeconomic objectives and targets, the priority for 2020/21 will be: (i) industries to foster economic growth and industrialisation with emphasis on establishment of industries that will utilise local raw materials; (ii) economic growth and human development; (iii) improvement of an enabling environment for business and investment; (iv) strengthening implementation effectiveness of the National Five-Year Development Plan 2016/17 –2020/21.

To achieve the objectives, the following projects will be implemented:

a. Rehabilitation of Infrastructure Damaged by Floods and Fight against COVID-19

The Government will allocate more resources to rehabilitate roads, bridges, railways and other infrastructure damaged by floods. Likewise, the Government will allocate more resources to the health sector in order to fight against the COVID-19 and support other most affected sectors.

7

b. Flagship Projects

The Government will continue to finance the implementation of various strategic projects including:

i. Central railway line to standard gauge;

ii. Construction of Julius Nyerere Hydropower Project (2,115 MW);

iii. Strengthening Air Tanzania Company Ltd;

iv. Construction of Crude Oil Pipeline Project from Hoima (Uganda) to Tanga (Tanzania);

v. Construction and rehabilitation of railways, roads, bridges, airports, ports, ships in major lakes and ferries; and

vi. Strengthening of electricity and gas production, transmission and distribution infrastructure including expediting rural electrification.

c. Social Services

Education - continue with implementation of fee free basic education, improvement of teaching facilities and learning environment in primary and secondary schools, teachers and vocational colleges and universities which comprises of ICT systems, strengthening the vocational education and training, provision of loans to students of higher learning institutions and improving water services, health and sanitation education in schools.

Health services - procurement and distribution of medicine, equipment, medical equipment and reagents; construction of regional and zonal referral hospitals, district hospitals, health centres and dispensaries; improving access to health services through universal health coverage; and employing various health professionals.

Clean and safe water – Continue to strengthen the Rural Water Fund; construction and rehabilitation of water distribution infrastructure; developing water resources in the country; improving quality of water laboratory services; and strengthening sanitation services and environmental management so as to minimize the effects of climate change.

d. Agriculture and Industry

The focus will be on projects that utilize significant amount of local raw materials including agriculture, mining and natural gas in order to promote value chains. These includes building of a Natural Gas Processing Factory, establishment and development of Special Economic Zones and industrial clusters, processing industries in agriculture, livestock and fisheries, minerals beneficiation, strengthening mining markets and sustainable management of forest resources.

The Government will continue to implement the Agricultural Sector Development Program Phase II (ASDP II) including improving irrigation and market infrastructures and access to agricultural inputs and extension services; strengthening market competition in line with Fair Competition Laws and Regulations; and enforce the Natural Wealth and Resources Contracts (Review and Renegotiation of Unconscionable Terms) Act, 2017

8

Revenue policies for 2020/21

The Government is committed to increasing and strengthening domestic revenue collections by pursuing the following policies:

a) Continue improving business and investment environment including rationalizing and reducing tax rates, fees and levies;

b) Tanzania Revenue Authority (TRA) to widen tax base and create friendly environment with taxpayers;

c) Strengthening the Office of Treasury Registrar to collect more dividends and contributions from public institutions to the Consolidated Fund Services;

d) Strengthening and capacitate Tax Revenue Appeals Tribunal (TRAT) and Tax Revenue Appeals Board (TRAB), to fast-track tax objections and appeals;

e) Strengthening enforcement of tax laws in order to address tax evasion challenges and minimize revenue leakages; and

f) Emphasizing the use of ICT systems so as to strengthen domestic revenue collection including Local Government Authorities’ own source.

Expenditure policies for 2020/21

To realize its 2020/21 objectives, the Government has put in place the following policies on its expenditure activities;

i. Maintenance of discipline and increase efficiency in the use of public funds;

ii. Ensuring fiscal deficit does not exceed 3% of the GDP in line with East African Community macroeconomic convergence criteria;

iii. Allocation of funds to priority areas which stimulate economic growth;

iv. Ensuring ongoing projects are given priority prior to committing to new ones;

v. Controlling accumulation of arrears; and

vi. Enhancing the use of ICT in transactions and in the Government operations.

9

Tax ChangesAll eyes were in Dodoma on 11 June 2020 where the honorable Minister of Finance and Planning, Dr. Mpango read the national budget. The following is a summary of significant proposed changes to tax laws:

General – across board

Tax Administration Act 2015 is to be amended to limit taxpayers to submit information to support objections within 30 days and for the TRA to resolve/ determine objections within 6 months.

Quick resolutions of disputes between TRA and tax payers is a welcomed proposal especially if administered efficiently rather than rushed through at last minute. Efficient and effective procedure in the determination of objections will give certainty on tax payers’ tax positions as well as save cost in the long run.

Resident individual tax bands (PAYE) are proposed to be amended to increase the bands thresholds but maintain the rates.

11

Annual Salary Monthly Salary

Cummulative PAYE on the

band

Rate

TZS 0 to TZS 3,240,000 270,000 - -

TZS 3,240,001 to TZS 6,240,000 520,000 22,500 9%

TZS 6,240,001 to TZS 9,120,000 760,000 70,500 20%

TZS 9,120,001 to TZS 12,000,000 1,000,000 130,500 25%

Above 12,000,000 Above 1,000,0000

130,500 plus 30% of salary above

1,000,000

30%

Monthly Salary Current PAYE Proposed PAYE SavingsTZS TZS TZS TZS

270,000 9,000 - 9,000

520,000 49,100 22,500 26,600

760,000 119,100 70,500 48,600

1,000,000 182,100 130,500 51,600

2,000,000 482,100 430,500 51,600

These band changes result into the following maximum savings per band (i.e. maximum additional salary an employee would receive as a result of the change in the bands).

The new PAYE bands are provided below:

12

The actual saving will depend on the salary of the employee.

• There is a proposal to reduce skills development levy (SDL) to 4% from the current 4.5%. The reduction is long overdue and a higher reduction would have been greatly celebrated. In the current situation where most employers are struggling to reduce costs whilst maintaining staffing levels, a reduction in employment costs would have been appropriate measure to reduce unemployment levels.

• Deductibility of social contributions and donations is currently limited to those made to approved charitable organization, Tanzania Education Fund or social development projects and are capped at 2% of income. The proposal is to amend/add the criteria such that contributions to the government for fighting COVID 19 and to AIDS Trust Fund are deductible in full.

• In effort to combat tax evasion and tax avoidance, there is a proposal to amend the Income Tax Act 2004 to enable exchange of tax information with other jurisdictions. The specific details of the proposal weren’t in the Minister’s speech, however it was mentioned that the measures aim to address transfer pricing. More details on this will be in the specific legislation amendments in the Finance Bill.

• There is a proposal to empower the Minister to exempt strategic projects (with total income tax not exceeding TZS 1,000,000 during the implementation period) in consultation with the TRA, without seeking approval from the cabinet.

• Limit penalty on noncompliance to fair competition rules to apply on gross revenue obtained in Tanzania. This is amending the current provision which applies on global gross revenue. The amendment is implementing the suggestions in the Blueprint for Regulatory Reforms prepared in 2018/19.

Agricultural sector

• Exemption of insurance premiums on agricultural crop from VAT. This aims to encourage farmers to insure their crops against calamities. On the other hand, this may have little impact to small scale farmers unless special efforts are made to bring awareness of the insurance products to them. Moreover, VAT exemption may result into the insurance service providers not being able to claim part of their input VAT and thus factor in that additional cost into the premium rates. In contrast, zero rating the premiums would result into no additional cost to the insurance service providers which would result into lower premium rates and hence increase insurance affordability to the farmers.

• Customs duty exemption of imported implements by a person engaged in Horticulture, aquaculture, agriculture or floriculture in order to reduce cost and hence promote these sectors.

• Customs duty exemption on fertilized eggs for incubation imported by persons engaged in poultry farming

13

Manufacturing sector

• Abolishment of income tax exemption to SEZ operators who produce for 100% local supply. Currently, the exemption applies during the initial period of 10 years.

For most manufacturing projects, it is expected that initial investment cost is recouped after a number of years. Hence no much tax, if any is payable in the initial 10 years. Considering this and the need to have stable fiscal environment, the Government could consider implementing the proposal for new projects rather than amend the law for the existing projects.

• Introduction of excise duty of TZS 844 per kg and TZS 232 on imported powdered beer (HS code 2106.90.90) and imported powdered juice (HS code 2106.90.90) respectively.

• Customs duty remission on raw materials used specifically for diagnosis, prevention, treatment and management of COVID 19 pandemic including masks, sanitizers, ventilators, personal protective equipment. This is in line with the President’s call for local manufacturing of such equipment.

• Customs duty remission on - packaging materials (HS code

4819.50.00) used by domestic manufacturers of UHT milk; wine corks (HS code 4503.10.00) used by local manufacturers of wines.

• Customs duty remission on raw materials used to manufacture baby diapers, paper used as raw materials for manufacturing of packaging materials for export of horticulture products and seeds packaging materials for - local producers of agricultural seeds, -local processors of cotton link and - local processors of coffee,

bags of polymers of ethylene used by domestic cashew nuts processors, equipment used for polishing and heat treatment of gemstones and aluminum barrier laminates for toothpaste, RBD palm stearing for stand-alone soap industries etc.

• Duty remission on selected list of raw materials and industrial inputs for the manufacturers of textiles and footwear in order to promote and protect local industry

• Higher import duties on certain flat rolled products of iron or non-alloy and alloy steel and papers produced by Mufindi Paper Mills, specified horticultural products, mono filaments of PVC, ceramic tiles, safety matches, sausages and similar products, chewing gums, sugar confectionary/ sweets, chocolates, biscuits, tomato sauce, mineral water, meat and edible offal, in order to protect the local industries or increase government revenue.

• Maintain higher import duty rates on importation of roasted coffee, tea, cocoa powder, sacks and bags of jute or other textile bast fibers, gypsum powder, second-hand clothing (change seems to encourage importation of second- hand clothing rather than discourage), on crude, semi refined, refined, double refined edible oils to protect local textile and processing of these products by in-country industries;

• Lower import duty of 35% instead of 100% on sugar for domestic consumption to encourage importation of sugar at low cost to cover the sugar gap locally.

14

Cooperative societies and financial sector

• The turnover threshold for exemption from income tax has been increased from TZS 50m to TZS 100m. This applies to cooperative societies such as SACCOS. This will enable such societies to recycle the funds for operations purposes. This will facilitate qualifying SACCOS to lend money to their members at lower costs.

• Introduction of withholding tax of 10% on commission paid to banks and digital payment agents. This is to harmonize treatment of such persons to mobile money agents (doing similar business) whose commission was already subject to the withholding tax.

• Introduction of fire and rescue inspection fees of between TZS 40,000 to TZS 50,000 on micro lending institutions. The fee will be charged with respect to area of coverage of the institution.

Mining Sector

• Removal of the restriction on claiming of input VAT “on export of raw minerals” that was introduced in 2017. A similar provision that applied on export of raw agricultural products was appealed last year.

• Introduction of a requirement to have tax payer’s identification number (TIN) and tax clearance when making application for a mining licence. This requirement is already in place for other businesses when making application for business licenses. The purpose of the proposal is to promote tax compliance.

15

Telecommunication

• Telecommunication companies to start paying service levy to the Minister responsible for Local Governments. The Minister will then allocate the levy amongst the local authorities. This is opposed to the current status where each local authority has been demanding payment from the companies. Without having a standard/ agreed methodology of allocation of the levy to the different authorities, such demands result into higher amounts than statutorily required.

The proposal to pay the levy at a single point is recommendable as it will eliminate disputes between the companies and the local authorities where telecom towers are located.

• There is a proposal to exempt telecom tower leasing companies, telecom companies owned by the government by 25% or more, from compulsory listing requirement which was introduced in 2016.

• No changes to excise duty rates

Tourism and Forest sector

• Although the sector has been significantly impacted by the global tourism status and COVID 19 pandemic, no tax changes have been proposed to promote/ revive the sector. Nevertheless, there is a very recommendable proposal of one payment center for the following fees – TANAPA, NCAA and TAWA, Now all to be paid to the TRA. In our view this will easy compliance cost and having to deal with multiple authorities.

16

Government institutions, parastatals etc.

• More agencies to be included in the requirement to contribute dividends or 15% of their gross turnover to the Government consolidated funds. The added agencies/ authorities include Tanzania Investment Centre (TIC), Tanzania Fertilizer Regulatory Authority (TFRA), Government Procurement Services Authority (GPSA) and National Identification Authority (NIDA).

• There is a proposal to enable Treasury to collect 70% of the excess revenue from agencies, authorities, parastatals and government institutions which have surplus revenue.

• Stay import duty of 0% on importation of EFD machines and point of sale machines for use of government revenue collection. The purpose of these proposals is to control public fund management.

Others sectors

• Introduction of capital gains tax on gains from realization of licenses or concessional right on reserved land. This aims to widen tax base. At the moment it is unclear what land is targeted as the Income Tax Act 2004 which governs application of capital gains tax doesn’t have a definition of reserved land. It is possible that this relate to tourism sector, but we expect the Finance Bill to provide more details and hence clarification.

• Introduction of motor vehicle registration fee of TZS 500,000 to be able to choose own registration number. This is different from the existing option of registration fee of TZS 5,000,000 and be able to choose alpha numeric registration numbers.

• Application for certificate of occupancy for surveyed land should be made within 90days of approval of the plan by the Ministry responsible for land.

• To create friendly business and investment environment in line with the Blue Print for Regulatory Reforms the following multiple fees/ charges were

(i) abolished - 2 OSHA fees, 1 permit fee under livestock sector, 1 fee under fisheries sector

(ii) reduced – import levy on industrial sugar to US$ 7.5per metric ton, 1 OSHA fees, 8 fees under Fire and Rescue Act, 9 export and import permit fees on livestock and products, 26 export licence fee on fish and fishery products etc.

(iii) increased and introduction of other fees on livestock and their associated products, animal quarantine fees, livestock movement permit fees, fish and fishery products, fees charged by National Museums.

Offices and Contacts

Dar es Salaam395 Ursino Building, 1st and 4th Floor,

Morocco Junction, Mwai Kibaki Road, P. O. Box 76062. Tel: 255 (0) 757 555 000

ZanzibarZanzibar State Trading Corporation (ZSTC) Building,

1st Floor Gulioni, Malawi RoadTel: +255 (0) 767 888 910

MoshiNSSF Commercial Complex,

1st Floor Aghakan RoadTel: 255 (0) 757 555 000

ArushaPPF Plaza Plot No 15, 5th Floor

Corridor Street (Off Old Moshi Road) P. O. Box 2143Tel: +255 (0) 765 345 835

info@claritas.co.tz +255 (22) 2666670 | www.claritas.co.tz

claritasInternational

17

Offices and Contacts

Dar es Salaam395 Ursino Building, 1st and 4th Floor,

Morocco Junction, Mwai Kibaki Road, P. O. Box 76062. Tel: 255 (0) 757 555 000

ZanzibarZanzibar State Trading Corporation (ZSTC) Building,

1st Floor Gulioni, Malawi RoadTel: +255 (0) 767 888 910

MoshiNSSF Commercial Complex,

1st Floor Aghakan RoadTel: 255 (0) 757 555 000

ArushaPPF Plaza Plot No 15, 5th Floor

Corridor Street (Off Old Moshi Road) P. O. Box 2143Tel: +255 (0) 765 345 835

info@claritas.co.tz +255 (22) 2666670 | www.claritas.co.tz

claritasInternational