This Act may be cited as the Finance (Public Revenue Management) Act, 2015 and shall come into operation immediately after being assented to by the President.

(1) There shall be a tax to be known as the “infrastructure tax” imposed in Zanzibar at the rates respectively specified in this Act.

(2) In this section “infrastructure tax” means a tax which shall be collected and allocated to be infrastructure services in Zanzibar.

(3) For the purpose of this Act, the source s of Infrastructure tax shall be:-