Question

Introduction
The purpose of this paper is to show the overview of the tax revenue implication from the introduction of tax stamps usage on music and film products in process of protecting their property and copy rights of their works.

The government via Tanzania Revenue Authority intends formalize tax stamp usage to fight against rampant piracy on the music and film products. Minister of Finance has already proposed amendments in Excise (Management and Tariff) Act CAP 147 via his budget speech in the parliament on 14th June 2012.
“I propose to make amendments in the Excise (Management & Tariff) Act CAP 147, in which we will introduce excise duty on music and film products among others. "This measure is aimed at assisting operators in this subsector to formalize their businesses, prevent piracy of the artist works and enable them to benefit from their works” said Minister for Finance, William Mgimwa he told the National Assembly session on 14th June, 2012 Thursday. He said the Tanzania Revenue Authority (TRA), will issue stamps for the products in order to control production and earn revenue to both the government and operators. This measure, he said, will become operational from 1st January, 2013 to allow time for the review of the relevant laws and regulations. The tax stamps are designed to be placed on CDs/DVDs, Tapes and any other form which is used to sale their work showing that the excise duty is already paid only to those quantities of tax stamps issued by Tanzania Revenue Authority.

Copyright in Tanzania is governed by the Copyright and Neighboring Rights Act, 1999 and contains specific rules to works of authors who are nationals of, or their habitual residence in Tanzania. Copyrights are a property right which vests in the authors of original literary, dramatic, Films, broadcasts, sound recordings, cable programmes,