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Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

This Order may be cited by its full title and is deemed to have come into operation on 17 February 2020. VAT on the scheduled goods is exempt for Lushoto Municipal Council, if the goods are used only for constructing…

VAT exemptionconstruction materialsexemptionshospital constructionpublic construction procurementpublic procurementTax lawvalue added tax exemption
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Tanzania
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5 provisions
Citation
THE VALUE ADDED TAX (EXEMPTION)
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01

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“This Order may be cited by its full title and is deemed to have come into operation on 17 February 2020.”

This Order may be cited by its full title and is deemed to have come into operation on 17 February 2020. VAT on the scheduled goods is exempt for Lushoto Municipal Council, if the goods are used only for constructing Lushoto Hospital Building and the stated conditions are met. This text lists materials and quantities for a proposed construction project covered by a VAT exemption heading. This text is a materials list for a proposed construction project linked to a VAT exemption notice. This text appears to list 1.5'' steel pipe, intermediate rails, vertical members fixed to concrete, necessary accessories, and a place of purchase marked local/imported.

02

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0 Pairs

This text lists materials and quantities for a proposed construction project covered by a VAT exemption heading.

Section 54

5'' Steel pipe Intermediate rails and

This text appears to list 1.5'' steel pipe, intermediate rails, vertical members fixed to concrete, necessary accessories, and a place of purchase marked local/imported.

Section 1

04

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

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Showing 5 of 5 provisions

Provision 4Commencement
§ 1This Order may be cited as the Value Added TaxCommencement

This Order may be cited by its full title and is deemed to have come into operation on 17 February 2020.

1. This Order may be cited as the Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) Order, 2020 and shall be deemed to have come into operation on the 17th day of February 2020.
Section 1Verify source
§ 2(1) Subject to the conditions specified in paragraphProvision

VAT on the scheduled goods is exempt for Lushoto Municipal Council, if the goods are used only for constructing Lushoto Hospital Building and the stated 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 set out in the Schedule to this Order imported or purchased prior to clearance through customs or locally purchased by or on behalf of Lushoto Municipal Council to be used solely in the project for Construction of Lushoto Hospital Building is hereby exempted. 1 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) (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. 2 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ______ SCHEDULE _______ (Made under paragraph 2) GOODS ITEM DESCRIPTION QTY UNIT PLACE OF PURCHASE MATERIALS SUBSTRUCTURE - PROVISIONAL Strip Foundation - Grade 15 Plain (73M3) A 1 Aggregate (3/4'') Sand Cement-50kgs 2 Foundation Walls 73 M3 37 M3 329 Bags 6'' Cement & Sand Block 11,144 No Sand Cement -50kgs 35 M3 186 Bags Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported 3 Moram, Hardcore & Site sterilization Moram (Lorry 4.5M3 ) Hardcore (Lorry 4.5M3 ) 4 Sand Aldrin solution or equal and other approved -Provisional. Oversite Concrete: grade 15 (4'') - 689M2 DPM Cement -50kgs 46 Trips 23 Trips 23 M3 25 Bottle Local/Imported Local/Imported Local/Imported Local/Imported 689 M2 Local/Imported 310 Bags Local/Imported 3 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) Aggregates (1/2'') Sand Mesh 69 M3 35 M3 689 M2 Local/Imported Local/Imported Local/Imported 5 Starter Column, Plinth Beam & Column base - 20 grade Cement -50kgs 653 Bags Local/Imported Aggregates (1/2'') Sand Reinforcement - 16mm diameter high tensile Reinforcement - 12mm diameter high tensile Reinforcement - 8mm diameter Timber 1'' X 8'' (5.2m long) Timber 2'' X 2'' Nails-4'' Nails-3'' Supporting props 20 mm styropol compressive expansion joint material or other equal approved MATERIALS - GROUND FLOOR SUPERSTRUCTURE A. 1 Walls 6'' Cement & Sand Block DPC (20m long) Sand Cement-50kgs 2 Columns & Ring beam Sand Cement-50kgs 145 M3 73 M3 581 PC'S 150 PC'S 188 PC'S 84 PC'S 30 PC'S 45 Kgs 25 Kgs 65 PC'S 5 PC'S 6,921 No 19 Roll 34 M3 180 Bags 22 M3 194 Bags 4 Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) Aggregates (1/2'') Reinforcement - 16mm diameter high tensile Reinforcement - 8mm diameter Binding Wire - 1kg Timber 1'' X 10'' to Sides (5.2m long) Nails-4'' Nails-3'' Supporting props 3 Suspended Slab Sand Cement-50kgs Aggregates (1/2'') Reinforcement - 12mm diameter high tensile Binding Wire - 1kg Timber 1'' X 10'' (5.2m long) Timber 2'' X 2'' Nails-4'' Nails-3'' Supporting Props DOOR 40mm thick solid core flush door shutter 1000 x 2200 mm high 800 x 2100 mm high 1500 x 2200mm high 1500 x 2100mm high -Theatre room B. 1 5 43 M3 272 PC'S 286 PC'S 55 Bundle 50 PC'S 35 Kgs 20 Kgs 25 PC'S 43 M3 822 Bags 87 M3 1,248 PC'S 65 Bundle 530 PC'S 115 PC'S 55 Kgs 45 Kgs 370 PC'S 30 PC'S 11 PC'S 1 PC'S 4 PC'S Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) 2700 x 2200mm high 2 Frames (hardwood),Varnish & Glass 1000 x 2700 mm high 800 x 2100 mm high 1500 x 2700mm high 1500 x 2100mm high -Theatre room 2700 x 2700mm high Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported 1 PC'S 30 PC'S 11 PC'S 1 PC'S 4 PC'S 1 PC'S 4mm thick clear glass to Vents Local/Imported Brush 3'' Sand paper (msasa) No.80 Clear Varnish - 4Litres TINA for Varnish 3 Ironmongeries - Union 18 SQ.M 35 Pcs 40 LM 10 TIN 20 Litres Local/Imported Local/Imported Local/Imported Local/Imported Mortice lock - Three lever Local/Imported Brass hinges - 100mm Indicator Mortice lock set - Two lever Wood Screw 36 No 68 Pairs 11 No 8 Box Local/Imported Local/Imported Local/Imported 6 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) Kick- plate; 800 x 200mm Local/Imported Kick- plate; 1500 x 200mm Kick- plate; 1350 x 200mm Kick- plate; 1000 x 200mm 22 No 10 No 2 No 60 No Local/Imported Local/Imported Local/Imported Hinges double swing -150mm Local/Imported Pushing plate 12 Pairs 8 No Local/Imported C. WINDOWS 1 Aluminium Windows 1.2 mm thick frame with 5mm thick glass, Mosquitor gauze ,iron mongeries and all necessary accessories 1700 X 1800mm high Local/Imported Local/Imported 1000 X 1800mm high Local/Imported 23 PC'S 1700 X 2770mm high 1700 X 3000mm high 975 X 20000mm high 1600 X 1700mm high 2 PC'S 1 PC'S 1 PC'S 2 PC'S 2 PC'S Local/Imported Local/Imported Local/Imported Local/Imported 7 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) 1500 X 1700mm high Local/Imported 1000 X 800mm high 1700 X 2700mm high 1000 X 2200mm high 1250 X 1200mm high 1500 X 1700mm high 1700 X 1800mm high 1000 X 2000mm high D. FINISHING 1 PC'S 5 PC'S 2 PC'S 1 PC'S 2 PC'S 1 PC'S 1 PC'S 1 PC'S Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported 1 Floor finishing - (ratio 1:4) Local/Imported Sand Cement-50kgs 600 X 600 X 8mm thick - Non- slippery porcelain floor tiles - (1.44sqm/Box) Grout (1kg/packet) Spacer Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported 27 M3 174 Bags 424 Box 35 Bucket 25 Packet 8 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) Skirting (600mm long; 25/Box) Local/Imported Supply and fix Non slippery EPOXY floor finish sheet with its fittings and skirting as per theater requirements Wall Finishing 2 Sand Cement-50kgs White cement - 50kg Gypsum powder Sand pepar No.120 (msasa) 200 X 300 x 9mm thick Wall tiles to toilets Approximate height 2.1 from floor level (0.96 sqm/Box) Grout (1kg/packet) Spacer E. PAINTING & DECORATION Emulsion Paint - 20 LTRS Weather guard Paint - 20 LTRS Washable paint -20 LTRS Primer paint -20 LTRS Solvent - 5LTRS Brush 3'' Roller Gloss paint-4LTR Bitumen paint - 4Litres 43 Box 52 M2 46 M3 288 Bags 11 Bags 23 Bags 2 Roll 160 Box 6 Packet 10 Packet 18 buckets 7 buckets 10 buckets 6 buckets 4 TIN 9 Pcs 8 Pcs 3 TIN 5 TIN Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported ITEM DESCRIPTION QTY UNIT PLACE OF PURCHASE MATERIALS 9 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ITEM DESCRIPTION QTY UNIT PLACE OF PURCHASE Local/Imported 4,932 No Local/Imported A. 1 SUPERSTRUCTURE Walls 6'' Cement & Sand Block DPC (20m long) Sand Cement-50kgs 2 Columns & Ring beam Sand Cement-50kgs Aggregates (1/2'') Reinforcement - 16mm diameter high tensile 15 Roll 24 M3 128 Bags 19 M3 167 Bags 37 M3 245 PC'S Reinforcement - 8mm diameter 258 PC'S Binding Wire - 1kg Timber 1'' X 10'' to Sides (5.2m long) Nails-4'' Nails-3'' Supporting props 42 Bundle 35 PC'S 25 Kgs 20 Kgs 22 PC'S Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported B. 1 ROOF STRUCTURE & COVERING Roof Structure - Provisional Timber 2'' X 3'' purlins Timber 2'' X 4'' kingpost,struss & Wall plate Timber 2''X 6''rafters and tie beam Fascia board 1''X 10'' (5.2m long) Nails -5'' Nails -4'' 10 Local/Imported 2,586 FT Local/Imported 2,670 FT Local/Imported 3,364 FT Local/Imported 26 PC'S 65 Kgs 70 Kgs Local/Imported Local/Imported Local/Imported Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ITEM DESCRIPTION QTY UNIT Nails -3'' NOTE: The above soft wood timber structure should be pressure impregnated treated 45 Kgs 2 Roof Covering -as per ALAF or other equal approved 28G IT resin coated sheet Hips/Ridge - 28 G valley - 28 G Roofing Nails 924 M2 42 PC'S 4 PC'S 33 Packet C. CEILING Gypsum board -12mm thick -Thailand 233 PC'S Plain Cornice (8ft) Screw 1.25'' 500pcs/box Gypsum powder Fibre tape 238 PC'S 32 Box 48 Bags 5 Roller Treatedd soft wood timber 2'' X 2'' 7,698 FT 35 Kgs 20 Kgs Nails-4'' Nails-3'' DOOR 40mm thick solid core flush door shutter 1500 x 2100 mm high 2700 x 2100 mm high D. 1 PLACE OF PURCHASE Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported 2 PC'S 1 PC'S Local/Imported Local/Imported 1000 x 2100mm high 19 PC'S Local/Imported 800 x 2100mm high 11 PC'S Local/Imported 2 Frames (hardwood),Varnish & Glass 11 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ITEM DESCRIPTION QTY UNIT 1500 x 2550 mm high 2700 x 2550mm high 1000 x 2550mm high 800 x 2100mm high 2 PC'S 1 PC'S 19 PC'S PLACE OF PURCHASE Local/Imported Local/Imported Local/Imported 11 PC'S Local/Imported 4mm thick clear glass to Vents 12 SQ.M 15 Pcs 20 LM 10 TIN 15 Litres 22 No 11 No
Section 2Verify source

Part

SCHEDULE

§ 540 PairsProvision

This text lists materials and quantities for a proposed construction project covered by a VAT exemption heading.

54.0 Pairs 5 Box 4 No 2 No 38 No 22 No Brush 3'' Sand paper (msasa) No.80 Clear Varnish - 4Litres TINA for Varnish -4Litres 3 Ironmongeries - Union Mortice lock - Three lever Indicsator Mortice lock - Two lever Brass hinges - 100mm Wood Screw Kick- plate; 1500 x 200mm Kick- plate; 1350 x 200mm Kick- plate; 1000 x 200mm Kick- plate; 800 x 200mm E. WINDOWS 1 Aluminium Windows 1.2 mm thick frame with 5mm thick glass, Mosquitor gauze ,ironmongeries and all necessary accessories Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported 1650 X 1800mm high 800 X 3125mm high 1650 X 2750mm high 1650 X 1000mm high 1650 X 2050mm high 22 PC'S Local/Imported 1 PC'S 6 PC'S 1 PC'S 1 PC'S Local/Imported Local/Imported Local/Imported Local/Imported 12 Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ITEM DESCRIPTION QTY UNIT 2 PC'S 2 PC'S 1 PC'S 2 PC'S 3 PC'S 1 PC'S 30 M3 193 Bags 466 Box 68 Bucket 35 Packet 36 Box 40 M3 252 Bags 11 Bags 25 Bags 2 Roll 206 Box 40 Packet 20 Packet 975 X 2000mm high 1650 X 3000mm high 1250 X 2210mm high 1200 X 1250mm high 800 X 800mm high 1650 X 1500mm high F. 1 FINISHING Floor finishing - (ratio 1:4) Sand Cement-50kgs 600 X 600 X 8mm thick - Non-slippery porcelain floor tiles -(1.44sqm/Box) Grout (1kg/packet) Spacer Skirting (600mm long; 25/Box) 2 Wall Finishing Sand Cement-50kgs White cement - 50kg Gypsum powder Sand pepar No.120 (msasa) 200 X 300 x 9mm thick Wall tiles to toilets full height -0.96 sqm/Box) Grout (1kg/packet) Spacer G. PAINTING & DECORATION 13 PLACE OF PURCHASE Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ITEM DESCRIPTION QTY UNIT Emulsion Paint - 20 LTRS Weather guard Paint - 20 LTRS Washable paint -20 LTRS Primer paint -20 LTRS Solvent - 5LTRS Brush 3'' Roller Gloss paint-4LTR MATERIALS 1 Stairs for ground and First Floor Sand Cement-50kgs Aggregates (1/2'') Reinforcement - 12mm diameter high tensile Binding Wire - 1kg Nails-4'' Nails-3'' 2 Balusters 14 buckets 6 buckets 8 buckets 6 buckets 4 TIN 6 Pcs 7 Pcs 3 TIN 3 M3 47 Bags 5 M3 48 PC'S 6 Bundle 15 Kgs 10 Kgs
Section 54Verify source
§ 15'' Steel pipe Intermediate railsProvision

This text is a materials list for a proposed construction project linked to a VAT exemption notice.

1.5'' Steel pipe Intermediate rails 2'' x 2'' square pipe balusters fixed to concrete with all steel accessories 28 M 26 M 128 M MATERIALS 1 Stairs for ground and First Floor 14 PLACE OF PURCHASE Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Value Added Tax (Exemption) (Proposed Construction of Lushoto District Hospital Building) (Lushoto Municipal Council) GN. No. 251 (contd.) ITEM DESCRIPTION QTY UNIT Sand Cement-50kgs Aggregates (1/2'') Reinforcement - 16mm diameter high tensile Binding Wire - 1kg Nails-4'' Nails-3'' 2 Balusters 12 M3 229 Bags 24 M3 110 PC'S 11 Bundle 55 Kgs 35 Kgs
Section 1Verify source
§ 15'' Steel pipe Intermediate rails andProvision

This text appears to list 1.5'' steel pipe, intermediate rails, vertical members fixed to concrete, necessary accessories, and a place of purchase marked local/imported.

1.5'' Steel pipe Intermediate rails and Vertical members fixed to concrete with all necessary accessories 52 M 260 M PLACE OF PURCHASE Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Local/Imported Dodoma, 1st April, 2020 Minister of Finance and Planning PHILIP .I. MPANGO, 15
Section 1Verify source

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