Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

exemptionsgoods disposalinstrument expiryTax lawvalue added tax

Jurisdiction: Tanzania
Structure: 4 provisions
Citation: THE VALUE ADDED TAX (EXEMPTION)
Dates: Undated source snapshot

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Purpose and legislative effect

“This section gives the Order’s short title and says it is deemed to have come into operation on 1 February 2020.”

This section gives the Order’s short title and says it is deemed to have come into operation on 1 February 2020. Some goods for the Msipazi Dispensary project are exempt from VAT if the listed conditions are met. The exemption ends if the goods are used for other purposes or transferred to someone who is not entitled to similar privileges, and VAT becomes due. This Order expires on 1 July 2020.

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This Order may be cited as the Value Added Tax

This section gives the Order’s short title and says it is deemed to have come into operation on 1 February 2020.

Section 1

(1) Subject to the conditions specified in

Some goods for the Msipazi Dispensary project are exempt from VAT if the listed conditions are met.

Section 2

The exemption granted under this Order shall

The exemption ends if the goods are used for other purposes or transferred to someone who is not entitled to similar privileges, and VAT becomes due.

Section 3

This Order shall expire on the 1stday of July, 2020

This Order expires on 1 July 2020.

Section 4

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Source record from oagmis.oag.go.tz · Undated source snapshot

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Showing 4 of 4 provisions

Provision 3Short title

§ 1This Order may be cited as the Value Added TaxShort title

This section gives the Order’s short title and says it is deemed to have come into operation on 1 February 2020.

1. This Order may be cited as the Value Added Tax (Exemption) for (Supply of Construction Materials Construction of Msipazi Dispensary) (Kalambo District Council) Order, 2020 and shall be deemed to have come into operation on the 1stday of February 2020.

Section 1Verify source

§ 2(1) Subject to the conditions specified inProvision

Some goods for the Msipazi Dispensary project are exempt from VAT if the listed conditions are met.

2. -(1) Subject to the conditions specified in paragraph 3 of this Order, and any other conditions as may be specified by the Commissioner General of Tanzania Revenue Authority the whole of the Value Added Tax payable on the goods specified in the Schedule to this Order imported or purchased prior to clearance through customs or locally purchased by or on behalf of Kalambo District Council to be used solely in the project for Construction of Msipazi Dispensary in Kalambo District 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 1 Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) Conditions Government of Tanzania.

Section 2Verify source

§ 3The exemption granted under this Order shallProvision

The exemption ends if the goods are used for other purposes or transferred to someone who is not entitled to similar privileges, and VAT becomes due.

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 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

Section 3Verify source

§ 4This Order shall expire on the 1stday of July, 2020Provision

This Order expires on 1 July 2020.

4. This Order shall expire on the 1stday of July, 2020. _______ SCHEDULE _______ (Made under paragraph 2) _______ GOODS S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) PLACE OF PURCHASE OF ITEMS (Local or Imported) GOODS AND BUILDING MATERIALS Cement - 50kgs Aldrin solution or equal and other approved DPM Reinforcement - 16mm diameter high tensile Reinforcement - 12mm diameter high tensile Reinforcement - 8mm diameter Timber 1' x 10" ( 3.6m long ) Bags 1,206 LOCAL Litres M2 5 326 PC'S 20 145 122 22 PC'S PC'S PC'S 2 LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) Timber 2" x 2" Nails - 4" DPC (20m long) PC'S Kgs Roll Binding wire - 1kg Bundle Timber 1" x 8" to sides (5.2m long) Timber 1" x 5" (Plates) Timber 2" x 6" Timber 2" x 4" struts Fascia board 1" x 10" (5.2m long) Nails - 5" Nails - 3" PC'S PC'S M M M Kgs Kgs PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL 33 55 4 1 18 12 1,302 LOCAL 170 LOCAL 82 50 35 LOCAL LOCAL LOCAL 28G IT 5 resin coated sheet SQM 378 LOCAL Ridge cap - 28 G Upvc 150mm half round Upvc 100mm down pipe PVC outlet PVC bend 90'' PVC bend 45'' Gutters Support bracket Gutter Clamp 3'' Connector/ reducer 25 60 6 6 12 6 20 30 6 LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL M M M PC'S PC'S PC'S PC'S PC'S PC'S 3 Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL 5 4 120 116 15 27 9 520 150 200 72 4 19 19 LOCAL 2 4 1 LOCAL LOCAL LOCAL Screw and fisher Gutter corner 90'' Gypsum board - 9mm thick Plain Cornice (8ft) Gypsum Screw 1" 100pcs/box Gypsum powder Fibre tape (50m) BOX PC'S PCS PCS Box Bags Rol Treated soft wood timber 2" x 2" PC'S Nails 4" Nails 3" PVC ceiling with its fittings 40mm thick solid core flush door shutter 1500 x 2100 mm high double door 900 x 2100 mm high Frames (hardwood), Varnish, Glass & Burglar bar 1000 x 2500 mm high frame 1000 x 2500 mm high frame 1500 x 2500mm high double door frame 900 x 2100 mm high frame Kgs Kgs PCS PCS PCS PC'S PC'S PC'S PC'S 4 Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) Iron Mongeries - Union Mortice lock - Three lever - ref; union Mortice lock - Two lever - ref; union Brass hinges - 100 mm Union bath lock WINDOWS Supply and fix Aluminium Windows 2mm thick frem with 5mm thick glass, Mosquitor gauze, ironmongeries and all necessary accessories 1500 x 1500 mm high 1000 x 750 mm high 400 x 400 x 8mm - Non-slippery porcelain floor tiles- (1.92 sqm/Box) Spacer Skirting (600mm long;16No/Box) White Cement - 50 kgs Gypsum powder Sand paper No. 120 (Msasa) 200 x 300mm thick ceramic wall tiles 0.97sqm/Box) Emulsion Paint - 20 lts Nr Nr Pairs Nr PC'S PC'S Box Packet Box Bags Bags M Box buckets 5 23 4 73 1 16 1 160 36 37 80 93 50 20 30 PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) Weather guard paint - 20 lts buckets Washable paint - 20 lts (Light blue green) Undercoat paint - 20 lts Solvent - 5 lts Brush 3" Roller Gloss paint - 4 lts Bitumen paint - 4 lts Single flourescent fitting, approved philips or equal Double fluorescent fitting, approved philips or equal Double switch socket Main switch 8way, 3PH with intergral 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 approved uro or equal red Single core wire 2.5sqmm approved uro or equal Black buckets buckets TIN PC"S PC"S TIN TIN No No No No M M M M M 6 7 7 5 4 9 9 4 4 29 2 31 1 600 600 600 200 200 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 Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) Single core wire 2.5sqmm approved uro or equal Green M 200 PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL 6 90 29 2 4 7 4 2 30 14 29 60 100 LOCAL 50 50 50 10 6 LOCAL LOCAL LOCAL LOCAL LOCAL Ceiling fan, approved National or equal PC'S 16mmsq 4 core cable 1gang one-way switch 3gang one-way switch Wall mounted light 20A DP switch Lan socket Earth rod approved copper not less than 1200mm Earth wire 4sqmm Metal box double Metal box single Junction box Conduit pipe Elbow Round cover Round box Fine screw Plastic clips 22mm M No No No No No No M No No No PC'S PC'S PC'S PC'S Packet Box 7 Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) Supply and fix LG or equal and approved A.C with all necessary accessories -BTU 1800 No 2 PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL Polypipe 3/4 IPS pipe 1/2 IPS pipe 3/4' Tee coupling 3/4' IPS Elbow 1/2" IPS Elbow 3/4' IPS Tee 1 /2' Flexible pipe 1/2" IPS nipple 1/2" IPS nipple 3/4" Angle valve 1/2'' IPS union 3/4'' Tee connector 3/4" Connector 3/4'' IPS socket 1/2'' IPS socket 3/4'' IPS reducing bush 3/4" - 1/2" Bib tap pex 1/2'' M PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PC'S PCS PC'S 8 100 LOCAL 8 8 20 4 2 4 4 6 1 6 1 7 1 6 9 9 2 LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) Stop cock pex 1/2'' Stop cock pex 3/4'' Thread Seal tape Toilet shower (shataf) Armitage shank hand wash basin sink large catalogue no 1179334 Armitage shank hand wash basin sink large catalogue no 37010JP Ceramic shower tray 900 x 900mm complete with all necessary fittings Shower rose complete with mixer (crome) and stand WC Eastern complete as per Armitage or other approved Non trap 11/2'' PVC pipe 11/2'' PVC pipe 11/4'' PVC pipe 4'' CLASS C'' PVC Elbow 11/4'' PVC Elbow 11/2'' PVC bend 11/2'' PC'S PC'S PC'S PC'S Nr. Nr. Nr. Nr. Nr. Nr. PC'S PC'S PC'S PC'S PC'S PC'S 9 1 1 20 1 10 2 1 1 1 1 2 2 5 3 3 3 PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Value Added Tax (Exemption) (Supply of Construction Materials for Construction of Msipazi Dispensary) (Kalambo District Council) GN NO. 250 (contd.) S/N ITEM DESCRIPTION UNIT OF MEASURE QUANTITY (QTY) PVC bend 11/4'' PVC bend 4" PVC plug 11/4'' PVC bend with female thread 1 1/4 PVC plug 11/2'' P- trap 4'' Tangit PVC Socket reducing 4" - 3" PVC Socket reducing 11/2" x11/4 PVC Socket with Female thread 11/4 PVC Socket with Female thread 11/2" Mirror Toilet paper holder PC'S PCS PC'S PC'S PC'S PC'S TIN PC'S PC'S PC'S PC'S PC'S PCS 1 2 3 2 1 1 1 2 2 2 1 1 1 PLACE OF PURCHASE OF ITEMS (Local or Imported) LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL LOCAL Dodoma, 31st March,2020 PHILIP .I. MPANGO Minister of Finance and Planning 10

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