A blunder by Tanzanian keeper Ivo Mapunda let in Miheso's shot from 25 yards after just five minutes on a soggy Nyayo National stadium pitch.
Tanzania fought back and dangerman Mbwana Samata came close to levelling in the 50th minute but the TP Mazembe star failed to control the ball and shot wide.
Sudan kept their 100 per cent record in the tournament when they came from behind to beat former African champions, Zambia 2-1 in Mombasa.
The game ended 0-0 after 90 minutes, forcing it to go into extra time.
Zambia's Ronald Kampamba was the first to score after 113 minutes, but Sudan hit back with two goals in the dying minutes to reach their first final in seven years.
Tanzania and Zambia, who are competing as guests, will fight for third and fourth place positions.