THE VALUE ADDED TAX (EXEMPTION) (PROPOSED (CONSTRUCTION OF KASAPO DISPENSARY) (SAME DISTRICT COUNCIL) ORDER, 2020

1. This Order may be cited as the Value Added Tax (Exemption) (Construction of Kasapo Dispensary) (Same District Council) Order, 2020 and shall be deemed to have come into operation on the 1st day of December, 2019. to

2.-(1) Subject the conditions specified in paragraph 3 of this Order, and any other conditions as may be specified by the Commissioner, the whole of the Value Added Tax payable on the goods or services specified in the Schedule to this Order imported or purchased prior to clearance through customs or locally purchased by or on behalf of Same District Council to be used solely in the Construction of Kasapo Dispensary is hereby exempted. (2) For avoidance of doubt, the goods imported or locally purchased, whether directly by the Government entity or through a contractor shall remain the property of the Government of Tanzania.

3. The exemption granted under this Order shall cease to have effect and the Value Added Tax shall become due and be payable as if this exemption had not been made if the said goods or services are used for other purposes or sold or disposed of in any way to another person not entitled to enjoy similar privileges as are conferred under this Order. Expiry

4. This Order shall expire on 30th day of March, 2020 1 Value Added Tax (Exemption) (Proposed (Construction of Kasapo Dispensary) (Same District Council) GN NO. 122 (contd.) SCHEDULE GOODS S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE GOODS AND BULDING MATERIALS Aggregate (3/4'') Aggregate (½'') Sand (for blocks and construction) Cement-50kgs (for block making and construction) Moram-(4.5m3 lorry) Hardcore-(4.5m3 lorry) Aldrin solution or equal and approved DPM Reinforcement - Y12mm diameter high tensile Reinforcement - Y8mm diameter Timber 1'' X 8 '' (5.2m long) treated timber Timber 2'' X 2'' (5.2m long) treated timber Nails-5'' Nails-4'' Nails-3'' Supporting props (Mirunda) DPC (20m long) Binding Wire - 1kg Timber 1'' X 5'' (Plates) 5.2m long treated timber Timber 2 '' X 3'' purlins (5,2 m long) =75pcs Timber 2'' X 4'' King Post, wall plate and struss (5.2m long= 103pcs) Timber 2'' X 6'' Rafter and Tie beam

5.2m long = 94pcs Fascia board 1'' X 10'' (5.2m long) 28G IT resin coated sheet (3.5m =65pcs and 3.1m= 18pcs) & 4m = 14 pcs & 5m =20 pcs Hips/ridge - 28 G Roofing Nails Upvc 125mm half round (6m long)- 5'' 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 2 26 CU.M 48 CU.M 103 CU.M 1,089 BAGS

45.5 CU. M 13 LITRES 241 M2 119 PC'S 145 PC'S 155 PC'S 558 PC'S 90 KGS 96 KGS 69 KGS 132 PC'S 11 ROLL 19 BUNDLE 23 PC'S 1,279 FT 1,722 FT 1,600 FT 26 PC'S 414 M2 28 PC'S 28 Box 15 PC'S PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Proposed (Construction of Kasapo Dispensary) (Same District Council) GN NO. 122 (contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 Upvc 100mm diameter down pipe; Class B PVC outlet tee PVC bend 90' PVC bend 45' Gutter support bracket Gutter Clamp 3'' Connector/reducer 90' PVC internal corner (hips) 90' PVC internal corner (valley) Gypsum board -12mm thick Plain Cornice Gypsum Screw 1'' 800pcs/box Screw 1.25'' 800pcs/box Gypsum powder Fiber tape PVC ceiling with its fittings - Door 1400 x 2100mm high (45mm thick hard wood paneled shutter) Door 900 x 2100mm high (45mm thick hard wood paneled shutter) Door 800 x 2100mm high (45mm thick hard wood paneled shutter) Frame 1400 x 2100mm high ( Steel frame painted with red oxide) Frame 900 x 2500mm high ( Steel frame painted with red oxide) Frame 800 x 2100mm high ( Steel frame painted with red oxide) 4mm thick clear glass to Vents 16 mm burglar bars Brush 3'' Sand paper (msasa) No.80 Clear Varnish - 4Litres Thinner for Varnish -4Litres Mortise lock Three lever - ref: union Brass hinges - 100mm Barrel bolt - 150mm Aluminum Window 1200 X 1500mm high Aluminum Window 900 X 600mm high Aluminum Window 700 X 600mm high Aluminum Window 700 X 1500mm high Flat bar grill 1200 X 1500mm high 3 7 PC'S 7 PC'S 7 PC'S 9 PC'S 28 PC'S 66 PC'S 17 PC'S 7 PC'S 3 PC'S 78 PC'S 117 PC'S 9 BOX 4 BOX 26 BAGS 7 Pcs 106 Pc's 2 PC'S 14 PC'S 1 PC'S 2 PC'S 14 PC'S 1 PC'S 10 M2 4 PC'S 12 Pcs 25 LM 3 TIN 6 LITRES 23 NO 39 PAIRS 3 NO 18 PC'S 5 PC'S 5 PC'S 2 PC'S 18 PC'S PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Proposed (Construction of Kasapo Dispensary) (Same District Council) GN NO. 122 (contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE 64 65 66 67 68 Flat bar grill 900 X 600mm high Flat bar grill 700 X 600mm high Flat bar grill 700 X 1500mm high 81 82 600 x 600Non slippery Porcelain floor tiles (1.46 Sqm/Box) Skirting tiles (600 mm long; 25No/Box) Grout Spacer Emulsion Paint - 20 LTRS 69 70 71 White cement - 50kg 72 73 Weather guard Paint - 20 LTRS 74 Washable paint -20 LTRS 75 76 77 78 79 80 Primer paint -20 LTRS Solvent - 5LTRS Roller brush Gloss paint-4LTR Bitumen paint - 4Litres Single fluorescent fitting, approved Philips or equal Double switch socket Main switch 12way,3PH with integral RCD as MEM or equal Single core wire 1.5sqmm -Red Single core wire 1.5sqmm -Black Single core wire 1.5sqmm -green Single core wire 2.5sqmm -Red Single core wire 2.5sqmm -Black Single core wire 2.5sqmm Green Ceiling fan, approved National or equal 16mmsq 4 core cable 1gang one way switch 2gang two way switch TV socket Gypsum light complete with energy saver 18w Earth rod approved copper not less than 1200mm Earth wire 4sqmm 96 Plastic clips 97 Conduit pipe 98 99 Metal box double 100 Metal box single 101 83 84 85 86 87 88 89 90 91 92 93 94 Round cover 95 5 PC'S 5 PC'S 2 PC'S 160 BOX 18 BOX 10 PACKET 6 PACKET 9 BAGS 14 BUCKETS 7 BUCKETS 5 BUCKETS 5 buckets 3 TIN 6 PCS 3 TIN 3 TIN 43 NO. 21 NO. 2 NO. 8 ROLLER 7 ROLLER 5 ROLLER 4 ROLLER 4 ROLLER 4 ROLLER 15 PC'S 40 M 3 NO. 22 NO. 2 NO. 4 NO. 2 NO. 40 M 6 BOX 260 PC 21 PC 26 PC 60 PC 4 PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Proposed (Construction of Kasapo Dispensary) (Same District Council) GN NO. 122 (contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE Round box Junction box Elbow Conduit coupling ¾’’ Fine screw 102 103 104 105 106 107 Angle brackets complete PVC pipe 11/4'' 108 Polypipe 3/4'' class B 109 Polypipe 1'' 110 Tee compiling 1'' 111 Tee connector 1'' 112 Tee connector 3/4'' 113 IPS pipe 3/4'' 114 IPS pipe 1/2'' 115 IPS Elbow 1/2'' 116 IPS Elbow 3/4'' 117 IPS tee 1/2'' 118 IPS nipple 1/2'' 119 IPS nipple 3/4'' 120 IPS plug 3/4'' 121 IPS socket 1/2'' 122 IPS socket 3/4'' 123 IPS union 3/4'' 124 IPS reducing bush 3/4'' - 1/2'' 125 Reducing socket 3/4''-1/2'' 126 Flexible pipe; 127 128 Bib tap pex 1/2'' 129 Angle valve 130 131 132 133 134 135 136 137 138 139 140 Kitchen sink single ball complete PVC tee 11/2'' PVC tee 11/4'' PVC bend 11/4'' PVC bend 11/2'' PVC plug 11/4'' PVC plug 11/2'' PVC socket 11/4'' PVC socket 11/2'' Tangit Thread seal tap with all necessary fittings and accessories 141 Hands wash basin complete with 6'' Levers operating and its accessories 142 Mirror (2 ft x 1 ft) 143 144 145 28G IT resin coated sheet 4m length 28G IT resin coated sheet 5m length End cap 5'' 5 35 PC 70 PC 55 PC 60 PC 10 Packets 1 NO. 12 M 165 M 35 M 1 pc 5 pc 5 pc 6 M 6 M 18 PC'S 5 PC'S 14 PC'S 20 PC'S 6 PC'S 1 PC'S 15 PC'S 1 PC'S 6 PC'S 7 PC'S 7 PC'S 7 PC'S 9 PC'S 8 PC'S 9 PC'S 5 PC'S 5 PC'S 5 PC'S 5 PC'S 7 PC'S 6 PC'S 7 PC'S 2 TIN 30 PC'S 7 PC'S 6 PC'S 6 PC'S 14 PCS 20 PCS 2 PC'S PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Proposed (Construction of Kasapo Dispensary) (Same District Council) GN NO. 122 (contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE Treated softwood Timber 2'' X 2'' 146 147 Door 1200 x 2100mm high (45mm thick hard wood paneled shutter) 148 Door 1000 x 2100mm high (45mm 149 thick hard wood paneled shutter) Frame 1200 x 2500mm high ( Steel frame painted with red oxide) Frame 1000 x 2500mm high ( Steel frame painted with red oxide) 151 Window 1800 X 1500mm high -W1 150 1,017 FT 1 PC'S 5 PC'S 1 PC'S 5 PC'S 4 PC'S PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL (Al window 2mm thick with fibre glass, mosquito gauze and iron monger) 152 Window 900 X 1500mm high - W3 3 PC'S LOCAL (Al window 2mm thick with fibre glass, mosquito gauze and iron monger) 153 Window 900 X 1000mm high - W4 1 PC'S LOCAL (Al window 2mm thick with fibre glass, mosquito gauze and iron monger) 154 Window 600 X 1000mm high - W5 1 PC'S LOCAL (Al window 2mm thick with fibre glass, mosquito gauze and iron monger) Flat bar grill 1800 X 1500mm high - W1 (4mm thick painted with red oxide) Flat bar grill 1200 X 1500mm high –W2 (4mm thick painted with red oxide) Flat bar grill 600 X 1000mm high - W5 (4mm thick painted with red oxide) Flat bar grill 1000 x 2500 mm high - D2 (4mm thick painted with red oxide) Sand paper (msasa) No.120 200 X 300 Wall tiles to toilets full height (0.96Sqm/Box) PVC pipe 4'' class B PVC pipe 11/2'' Connector 3/4'' HDPE Toilet shower shataf stop cock pex 3/4'' stop cock pex 1/2'' PVC bend with inspection eye 4'' 155 156 157 158 159 160 161 162 163 164 165 166 167 6 4 PC'S LOCAL 1 PC’S LOCAL 1 PC'S LOCAL 2 PC'S LOCAL

0.5 ROLL 30 BOX LOCAL LOCAL 6 PCS 6 PCS 2 PC 1 PC'S 5 PC'S 1 PC'S 1 PC'S LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Proposed (Construction of Kasapo Dispensary) (Same District Council) GN NO. 122 (contd.) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PVC bend 4'' P-trap 4'' Non-trap 11/2'' Shower rose 168 169 170 171 172 WC high level complete with all necessary fittings and accessories Toilet paper holder Scrub sink complete with pillar tape 173 174 1 PC'S 1 PC'S 1 PC 1 PC'S 1 PC'S 1 PC 1 PC'S PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Dodoma, 12th February, 2020 PHILIP I. MPANGO Minister of Finance and Planning 7