Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

exemptionexpirygoods schedulegovernment procurementTax lawvalue added taxvalue added tax exemption

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

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Dates: Undated source snapshot

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“This provision says the Order may be cited by its full title.”

This provision says the Order may be cited by its full title. VAT on specified locally purchased goods for NACP is exempt, subject to stated conditions and any additional conditions set by the Commissioner. The VAT exemption stops if the goods or services are used for another purpose or transferred to someone without similar privileges. This Order expires seven days after it comes into operation.

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This Order may be cited as the Value Added Tax

This provision says the Order may be cited by its full title.

Section 1

(1) Subject

VAT on specified locally purchased goods for NACP is exempt, subject to stated conditions and any additional conditions set by the Commissioner.

Section 2

The exemption granted under this Order shall

The VAT exemption stops if the goods or services are used for another purpose or transferred to someone without similar privileges.

Section 3

This Order shall expire seven days after this Order

This Order expires seven days after it comes into operation.

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 3Commencement

§ 1This Order may be cited as the Value Added TaxProvision

This provision says the Order may be cited by its full title.

1. This Order may be cited as the Value Added Tax (Exemption) (Supply of Two Containers) (National AIDS Control Program (NACP)) (M/S Towercrane Construction Limited) Order, 2020. to

Section 1Verify source

§ 2(1) SubjectProvision

VAT on specified locally purchased goods for NACP is exempt, subject to stated conditions and any additional conditions set by the Commissioner.

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 set out in the Schedule to this Order locally purchased by or on behalf of National AIDS Control Program (NACP) to be used solely in the project for Supply of Two Containers is hereby exempted. (2) For avoidance of doubt, the goods locally purchased, whether directly by the Government entity or through a contractor shall remain the property of the Government of Tanzania. Conditions

Section 2Verify source

§ 3The exemption granted under this Order shallProvision

The VAT exemption stops if the goods or services are used for another purpose or transferred to someone without similar privileges.

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

Section 3Verify source

§ 4This Order shall expire seven days after this OrderCommencement

This Order expires seven days after it comes into operation.

4. This Order shall expire seven days after this Order comes into operation. 1 Value Added Tax (Exemption) (Supply of Two Containers) (National Aids Control Program (Nacp)) (M/S Towercrane Construction Limited GN. No. 290 (contd.) ________ SCHEDULE ________ (Made under paragraph 2) GOODS S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) 1 Containers 2 EA Local Dodoma, 16th April, 2020 PHILIP I. MPANGO, Minister of Finance and Planning 2

Section 4Verify source

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