COMPULSORY REQUIREMENT TO SUBMIT ANNUAL ACTIVITIES AND FINANCIAL REPORTS BY NGOS REGISTERED UNDER THE NON-GOVERNMENTAL ORGANIZATION ACT, 2002 IN TANZANIA.
- All Non-Governmental Organizations are required to prepare and submit their Annual activities and financial reports to the office of the Registrar of Non-Governmental Organizations.
- The process to submit annual activities and financial reports.
- Consequences of failure to submit reports on time.
1. 0 Introduction
All Non-Governmental Organizations (NGOs) in Tanzania are required by the law to submit their activities and financial report to the office of the Registrar of NGOs for each year. Upon registration and issuance of the certificate of registration, an NGO is expected to submit its annual activities and financial report without failure.
Usually, the Ministry of Health, Community Development, Gender, Elderly and Children through the Registrar of NGOs issues notices to remind all NGOs to submit their annual activities and reports.
Our department of NGOs and regulatory issues relating to NGOs has prepared this note to brief stakeholders on the requirement to prepare and submit their annual activities and financial reports and consequences of failure to submit on time.
2.0 The requirement to submit annual activities and financial reports
Section 29(1)(a)(b) of the Non-Governmental Act, 2002 (“NGOs Act”) as amended by Section 35 of the Written Laws (Miscellaneous Amendments) Act, 2019 (“Miscellaneous Amendments Act, 2019”) provide that: –
“Each Non-Governmental Organization shall for every Activities calendar year:
- Prepare a report of its activities which shall be made available to the Public, the Council, the Board and other stake holders;
- Prepare an annual audited report and submit copies thereof to the Council and the Board and shall be made available to the public.”
“The Board” refers to the NGOs Coordination Board and “the Council” refers to the National Council for NGOs.
The deadline to submit the said Annual Reports is usually released by the office of the Registrar of NGOs. All NGOs are expected to submit their reports not later than the deadline as set by the office of the Registrar of NGOs for each year.
3.0 The process of submitting the Non-Governmental Organizations’ Annual Reports.
All Annual Reports must be submitted at the Office of the Registrar of NGOs in Dodoma from 0800 hours to 1530 hours.
These Reports shall be submitted through NGO A Form No. 10, which is the Annual Report Form and shall attach the following documents:
- A copy of Audited Financial Statement of NGO.
- A copy of detailed Activity Report.
- A copy of resolution by Annual General Assembly Approving the Report and Financial Statement.
- A copy of Registration or Compliance Certificate.
4.0 Consequences of failure to submit the Annual Reports and pay the Annual Subscription fees.
Any NGO which fails to submit the required annual reports before the deadline shall face legal consequences which may include payment of penalty and a possible revocation of its registration.
Failure to submit annual reports on time as shall be directed by the office of the Registrar of NGOs can make office bearers liable to offences under the NGOs Act, 2002 as amended from time to time.
For the year ended 2019/2020, the Registrar’s office had issued a notice that all NGOs should file their annual reports through NGOs Annual Report Form No. 10, annual report activities and annual audited reports for the year ended 2018/2019. Furthermore, NGOs were reminded to pay their annual subscription (TZS 50,000/= for local NGOs and US$100 for international NGOs).
The deadline set by the Registrar’s office for filing of annual reports and payment of subscription fee by all NGOs was 15th April, 2020 at 03:30 P.M. All NGOs which have failed to meet the deadline may face possible penalties as discussed above.
5.0 Conclusion
Preparation and Submission of the Annual Reports concerns all NGOs either those locally at the grassroots level, at the national level or the International level as long as they are registered under the NGOs Act, 2002 as amended from time to time.
The essence of this exercise is to make sure that NGOs are in line with the law that regulates them and in compliance with other related laws.
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