Tanzania Minerals Audit Agency (TMAA)

History of the Agency

Tanzania is known to have a conducive and prospective geological environment with abundant potential of economic mineral deposits. From 1979 to 1997, the sector was administered under the Mining Act of 1979. The Act provided insufficient incentives to attract foreign and local investment. In 1997, the Government opened doors to foreign investment in the mineral sector to attract investors to bring into the country capital, technology and expertise.

Measures taken include: formulation of the Mineral Policy of 1997; enactment of the Mining Act of 1998 which repealed and replaced the Mining Act of 1979; and establishment of fiscal incentives aimed at attracting both local and foreign investors. These measures resulted into increased large scale exploration and mining activities, including the opening of 6 large scale gold mines (1998 – 2005). However, the public was not satisfied with the contribution of the sector to the economy. They were of the opinion that the sector was inadequately monitored by the Government.

In an effort to address the public outcry, the Government initiated a number of measures, including strengthening monitoring and auditing of minerals produced and exported by major gold mines. M/S Alex Stewart (Assayers) Government Business Corporation (ASAGBC) was engaged under Section 16 (5) of the Mining Act, Cap. 123 to undertake gold auditing of the major gold mines in the country from June, 2003 to August, 2007. ASAGBC was also engaged to build capacity of nationals to enable them to take over the minerals auditing activities in the future.

Despite the work done by ASAGBC, the operation cost was 1.9% of the market value of the audited gold exports, which is equivalent to 64% of royalty paid to the Government by the major gold mines. This was high compared to the services rendered. Therefore, the whole exercise defeated the Government’s good intention of increasing revenue from the mineral sector.
In this regard, on 15th August 2007 the Government approved the formation of Gold Audit Program (GAP) under the Ministry of Energy and Minerals to take over the activities previously undertaken by ASAGBC. As a result of GAP’s operations, the Government:

1. collected corporate tax from one major gold mine;
   2. recovered uncollected royalty from major gold mines;
   3. acquired accurate information and statistics of minerals produced and exported by major gold mines; and
   4. cut monthly operations cost by 75% of the costs previously paid to ASAGBC.

These achievements prompted the Government to strengthen monitoring and auditing of the mining operations by mainstreaming GAP operations into the Ministry’s organization structure as Minerals Auditing Section under the Minerals Department.

In July 2009, the Government approved the Mineral Policy of 2009 which stipulates, among other things, the establishment of the minerals auditing institution. The proposed institution would take over the functions previously undertaken by the Minerals Auditing Section with increased scope to cover large, medium and small scale mines for all minerals so as to maximize the benefits from the mining industry, thereby enhancing socio-economic development.

On 6th November, 2009 the Government established the Tanzania Minerals Audit Agency (TMAA), which is a semi-autonomous Institution established through Government Notice No. 362 under the Executive Agencies Act, Cap. 245. TMAA took over the functions previously undertaken by the Minerals Auditing Section (commonly called GAP) in the Minerals Department under the Ministry of Energy and Minerals.

Aim, Mission and Vision

Aim of TMAA
To facilitate maximization of Government revenue from the mining industry through effective monitoring and auditing of mining operations and ensuring sound environmental management in the mining areas.

Our Mission
To conduct financial and environmental audit as well as auditing of quality and quantity of minerals produced and exported by miners in order to maximize benefits to the Government from the mining industry for sustainable development of the Country.

Our Vision
To be a centre of excellence in monitoring and auditing of mining operations.

Roles and Functions

1. To monitor and audit quality and quantity of minerals produced and exported by large, medium and small scale miners; to determine revenue generated to facilitate collection of payable royalty;
2. To audit capital investment and operating expenditure of the large and medium scale mines for the purpose of gathering taxable information and providing the same to the Tanzania Revenue Authority (TRA) and other relevant authorities;
3. To monitor and audit environmental management, environmental budget and expenditure for progressive rehabilitation and mine closure;
4. To collect, analyze, interpret and disseminate minerals production and exports data for projecting Government revenue, planning purposes and decision making in the administration of the mining industry;
5. To counteract minerals smuggling and minerals royalty evasion in collaboration with relevant Government authorities;
6. To assess values of minerals produced by large, medium and small scale miners to facilitate collection of payable royalty;
7. To advise the Government on all matters relating to the administration of the mineral sector with main focus on monitoring and auditing of mining operations to maximize Government revenue;
8. To promote and conduct research and development in the mineral sector that will lead to increased Government revenue; and
9. To examine and monitor implementation of feasibility reports; mining programs and plans; annual mining performance reports; and environmental management plans and reports of mining companies.

Core Values

Integrity
We believe in integrity and determined to treat customers and each other with confidentiality, trust and honesty.

Excellence
We undertake our activities objectively; maintain the highest degree of professionalism and ethical standards, building value-added relationships with customers and stakeholders to deliver quality services.

Customer Focused
We always treat our customers and colleagues with courtesy. We are dedicated to the Vision and Mission and we pride ourselves on our extraordinary responsiveness to the needs of our customers.

Teamwork
We value teamwork, putting together diverse expertise to achieve our goals. We believe in effective delegation, enabling employees to make decisions and take challenges commensurate with their own levels of responsibility.

LABORATORY SERVICES:
Hotline:  +255 (0)  687   003   003
+255 (0)  753   750   750
Email: lab@tmaa.go.tz
OUR ADDRESSES:

TANZANIA MINERALS AUDIT AGENCY (TMAA)

Head Office:
Plot No. 1129, Chole Road – Masaki
P.O. Box 23400, Dar es Salaam, Tanzania.
Tel: +255 22 260 1819 | Fax: +255 22 260 1326

Mwanza Office:
Kenyatta Drive, Plot No. 17/2 & 18, 5th Floor, PPF Plaza
P.O. Box 362, Mwanza, Tanzania.
Tel: +255 28 250 6052 | Fax: +255 28 250 6051

Arusha Office:
Plot No. 11, Njiro/Themi Area
P.O. Box 774, Arusha, Tanzania
Tel:  +255 27 2543348 | Fax: +255 27 2543348

Mbeya Office:
Mwanjelwa Avenue,
P.O. Box 760, Mbeya, Tanzania
Tel:  +255 25 2502921 | Fax: +255 25 2502921

Email: info@tmaa.go.tz