Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

building materialscustomsequipmentexemptiongoodsgoods classificationgoods supplyimportspipingprocurementpublic procurementsupply of goodsTax lawvalue added taxwater supplywater supply fittings

Jurisdiction: Tanzania
Structure: 13 provisions
Citation: THE VALUE ADDED TAX (EXEMPTION)
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“This section names the order and says it is deemed to have come into operation on 13 May 2020.”

This section names the order and says it is deemed to have come into operation on 13 May 2020. VAT on the specified goods or services is exempt for Tanga Water Supply and Sanitation Authority if the conditions are met. The exemption stops if the goods or services are used for other purposes or transferred to someone without similar privileges; VAT then becomes payable. This Order is set to expire on 13th November, 2020. This section lists HDPE pipe and GS pipe.

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The Value Added Tax (Exemption) (Supply

This section names the order and says it is deemed to have come into operation on 13 May 2020.

Section 1

This Order shall expire on 13th November,

This Order is set to expire on 13th November, 2020.

Section 4

Saddle clamp

This text appears to label a saddle clamp item with size and pressure/range specifications.

Section 18

PE adaptor 1" PE100,PN10

This excerpt lists a PE adaptor item in a VAT exemption schedule connected to a water supply project.

Section 33

Bib Cock 1" Heavy duty

This text lists “Bib Cock 1" Heavy duty” with quantities and shows the place of purchase of the items as imported.

Section 45

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

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Showing 13 of 13 provisions

Provision 12Commencement

§ 1The Value Added Tax (Exemption) (SupplyCommencement

This section names the order and says it is deemed to have come into operation on 13 May 2020.

1. The Value Added Tax (Exemption) (Supply of Pipes and Pipes Fittings for Extension of Water Supply) (Mbulizaga Village-Pangani) (Tanga Water Supply and Sanitation Authority (Tanga-UWASA)) (M/S Plasco Ltd) Order, 2020 and shall be deemed to have come into operation on the 13th day of May, 2020.

Section 1Verify source

§ 2(1) Subject to the conditions specified inProvision

VAT on the specified goods or services is exempt for Tanga Water Supply and Sanitation Authority if the 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 or services specified in the Schedule to this Order, imported or purchased prior locally purchased by or on behalf of Tanga Water Supply and Sanitation Authority to be used solely in the supply of pipes and pipes fittings for extension of water supply at Mbulizaga Village-Pangani Project is hereby exempted. through customs or to clearance (2) For avoidance of doubt, the goods imported or the locally purchased, whether directly by Government entity or through a contractor shall remain the United the property of the Government of 1 Value Added Tax (Exemption) (Supply of Pipes and Pipes Fittings for Extension of Water Supply) (Mbulizaga Village-Pangani) (Tanga Water Supply and Sanitation Authority (M/S Plasco Ltd) GN. NO. 510 (Contd.) Republic. Conditions

Section 2Verify source

§ 3The exemption granted under this OrderProvision

The exemption stops if the goods or services are used for other purposes or transferred to someone without similar privileges; VAT then becomes payable.

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 granted 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 conferred under this Order. Expiry

Section 3Verify source

§ 4This Order shall expire on 13th November,Provision

This Order is set to expire on 13th November, 2020.

4. This Order shall expire on 13th November, 2020. 2 Value Added Tax (Exemption) (Supply of Pipes and Pipes Fittings for Extension of Water Supply) (Mbulizaga Village-Pangani) (Tanga Water Supply and Sanitation Authority (M/S Plasco Ltd) GN. NO. 510 (Contd.) ______ SCHEDULE ______ (Made under paragraph 2) ______ GOODS S/N ITEM DESCRIPTION QUANTI TY (QTY) UNIT OF MEASUR E PLACE OF PURCHASE OF ITEMS (Local or Imported) GOODS AND BULDING MATERIALS

Section 4Verify source

Part

SCHEDULE

§ 7Section 7Provision

This section lists HDPE pipe and GS pipe.

7. HDPE pipe HDPE pipe HDPE pipe HDPE pipe GS pipe GS pipe

Section 7Verify source

§ 14Saddle clampProvision

This section lists saddle clamp items, sizes, quantities, units, and whether they are local or imported.

14. Saddle clamp 3"x 1" PN 10,90 OD,PE100 PN 10, 75 OD,PE100 PN 10, 40 OD,PE100 PN 10, 32OD, PE 100 DN110, Heavy Duty DN75, Heavy Duty DN60,Heavy duty 2400 1200 450 1800 24 36 84 PN 16, 110 OD 5550 PN 10, DN25, Body material Ductile Iron PN 10,DN 110X25 PN 10,DN 100X32 PN 10,DN 90X32 PN 10,DN 90X25 4 2 4 2 2 3 m m m m m m m m pcs Pcs Pcs Pcs Pcs Local Local Local Local Imported Imported Imported Local Imported Imported Imported Imported Imported Value Added Tax (Exemption) (Supply of Pipes and Pipes Fittings for Extension of Water Supply) (Mbulizaga Village-Pangani) (Tanga Water Supply and Sanitation Authority (M/S Plasco Ltd) GN. NO. 510 (Contd.) S/N ITEM DESCRIPTION QUANTI TY (QTY) UNIT OF MEASUR E

Section 14Verify source

§ 18Saddle clampProvision

This text appears to label a saddle clamp item with size and pressure/range specifications.

18. Saddle clamp 3"x 1.5" PN 10,DN 75X25 PN 10,DN 75X32 PN 10,DN 75X50 PN 10,DN 75X40

Section 18Verify source

§ 21Plain socketProvision

A plain socket with 1" diameter, PN 10, DN 25 is identified as goods and building materials.

21. Plain socket 1" dia PN 10,DN 25 GOODS AND BULDING MATERIALS

Section 21Verify source

§ 15"Provision

This text appears to list a 1.5" item with PN 10 and DN sizes 50, 25, 50, 32, and 40.

1.5" PN 10,DN 50 DN 25 DN 50 DN 32 DN 40

Section 1Verify source

§ 33PE adaptor 1" PE100,PN10Provision

This excerpt lists a PE adaptor item in a VAT exemption schedule connected to a water supply project.

33. PE adaptor 1" PE100,PN10 1 5 1 1 5 5 5 1 1 11 1 11 1 2 3 1 11 1 3 4 Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs Pcs PLACE OF PURCHASE OF ITEMS (Local or Imported) Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Value Added Tax (Exemption) (Supply of Pipes and Pipes Fittings for Extension of Water Supply) (Mbulizaga Village-Pangani) (Tanga Water Supply and Sanitation Authority (M/S Plasco Ltd) GN. NO. 510 (Contd.) S/N ITEM DESCRIPTION QUANTI TY (QTY) UNIT OF MEASUR E

Section 33Verify source

§ 37Thread sealProvision

This provision only identifies “Thread seal tape Heavy duty Heavy duty.”

37. Thread seal tape Heavy duty Heavy duty

Section 37Verify source

§ 40Saddle clampProvision

Lists saddle clamp size/specification entries.

40. Saddle clamp 3"x 1" PN 10,DN 90X25 PN 10,DN 75X25

Section 40Verify source

§ 45Bib Cock 1" Heavy dutyProvision

This text lists “Bib Cock 1" Heavy duty” with quantities and shows the place of purchase of the items as imported.

45. Bib Cock 1" Heavy duty 3 3 1 200 1 1 1 12 12 12 12 24 Pcs pcs pcs pcs Pcs Pcs Pcs pcs pcs pcs pcs pcs PLACE OF PURCHASE OF ITEMS (Local or Imported) Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported Imported PHILIP. I. MPANGO Dodoma, 19th June, 2020 Minister of Finance and Planning 5

Section 45Verify source

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