Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

VATVAT exemptionexemptionsimportsprocurementpublic procurementpublic projectTax lawwater sector support

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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Purpose and legislative effect

“This section gives the Order’s short title and says it is deemed to have come into operation on 13 May 2020.”

This section gives the Order’s short title and says it is deemed to have come into operation on 13 May 2020. The specified goods and services are exempt from the whole of Value Added Tax, if the stated conditions are met. The exemption stops if the goods or services are used for other purposes or transferred to someone without similar privileges, and VAT then becomes payable. This Order expires on 30th August, 2020, and its schedule lists specified goods that are exempt from VAT on the contract sum.

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This Order may be cited as the Value Added

This section gives the Order’s short title and says it is deemed to have come into operation on 13 May 2020.

Section 1

(1) Subject to the conditions specified in

The specified goods and services are exempt from the whole of Value Added Tax, if the stated conditions are met.

Section 2

The exemption granted under this Order

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

Section 3

This Order shall expire on 30th August,

This Order expires on 30th August, 2020, and its schedule lists specified goods that are exempt from VAT on the contract sum.

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 AddedShort title

This section gives the Order’s short title and says it is deemed to have come into operation on 13 May 2020.

1. This Order may be cited as the Value Added Tax (Exemption) (Water Sector Support Programme; (WSSP II)) (Supply of Dam Safety Working Tools, Equipment and Software Lot I) (Ministry of Water)) Order, 2020 and shall be deemed to have come into operation on 13th May, 2020

Section 1Verify source

§ 2(1) Subject to the conditions specified inProvision

The specified goods and services are exempt from the whole of Value Added Tax, if 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 and services specified in the Schedule to this Order imported or purchased prior to clearance through customs or locally purchased by or on behalf of M/S Technotrade Investment Ltd to be used by Ministry of Water in the project for Supply of Dam Safety Working Tools, Equipment and Software Lot I is hereby exempted. (2) For avoidance of doubt, the goods imported or the locally purchased, whether directly by Government entity or through a contractor shall remain the property of the Government of Tanzania. 1 Value Added Tax (Exemption) (Water Sector Support Programme; (Wssp Ii)) (Supply of Dam Safety Working Tools, Equipment And Software Lot I) (Ministry of Water) GN. NO. 517 (Contd.) 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, and 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 30th August,Provision

This Order expires on 30th August, 2020, and its schedule lists specified goods that are exempt from VAT on the contract sum.

4. This Order shall expire on 30th August, 2020. 2 Value Added Tax (Exemption) (Water Sector Support Programme; (Wssp Ii)) (Supply of Dam Safety Working Tools, Equipment And Software Lot I) (Ministry of Water) GN. NO. 517 (Contd.) ______ SCHEDULE _______ (Made under paragraph 2) _______ S/N ITEM DESCRIPTION GOODS QUANTIT Y (QTY) 1 2 3 4 5 6 7 VAT Exemption on Contract Sum for Supply of Crack with Ruler VAT Exemption on Contract Sum for Supply of Slope Indicator VAT Exemption on Contract Sum for Supply of Water Level Indicator (Approx. 30m) VAT Exemption on Contract Sum for Supply of Compass VAT Exemption on Contract Sum for Supply of Magnifying Lens VAT Exemption on Contract Sum for Supply of Digital Professional Camera VAT Exemption on Contract Sum for Supply of Laptop Tough Version with Modem for Modeling 7 6 2 5 5 3 6 UNIT OF MEASUR E PLACE OF PURCHASE OF ITEMS (Local or Imported) Lumpsum Imported Lumpsum Imported Lumpsum Imported Lumpsum Imported Lumpsum Imported Lumpsum Imported Lumpsum Imported Dodoma, PHILIP. I. MPANGO 19th June, 2020 Minister of Finance and Planning 3

Section 4Verify source

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