Tanzania Act or statute

Parliament of Tanzania

VALUE ADDED TAX (EXEMPTION)

exemptionsregulatory expirytax exemptionvalue added tax

Jurisdiction: Tanzania
Structure: 4 provisions
Citation: 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 Order may be cited by its title and is deemed to have come into operation on 13 May 2020.”

This Order may be cited by its title and is deemed to have come into operation on 13 May 2020. TPDC is exempt from the whole VAT payable on the amount it pays to M/S Canales Aunty S.C., subject to listed conditions and any further conditions set by the Commissioner General of the Tanzania Revenue Authority. The VAT exemption stops applying if the services are used for another purpose or transferred to someone who is not similarly entitled, and VAT then becomes payable as if no exemption had been granted. This Order expires on 17th July, 2020.

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This Order May Be Cited As The Value

This Order may be cited by its title and is deemed to have come into operation on 13 May 2020.

Section 1

Subject

TPDC is exempt from the whole VAT payable on the amount it pays to M/S Canales Aunty S.C., subject to listed conditions and any further conditions set by the Commissioner General of the Tanzania Revenue Authority.

Section 2

The exemption granted under this Order shall

The VAT exemption stops applying if the services are used for another purpose or transferred to someone who is not similarly entitled, and VAT then becomes payable as if no exemption had been granted.

Section 3

This Order shall expire on 17th July, 2020

This Order expires on 17th 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 3Commencement

§ 1This Order May Be Cited As The ValueCommencement

This Order may be cited by its title and is deemed to have come into operation on 13 May 2020.

1. This Order May Be Cited As The Value Added Tax (Exemption)(Consultancy Services On Preparation Of Gas Pricing Models) (Tanzania Petroleum Development Corporation) (TPDC) Order, 2020 and shall be deemed to have come into operation on 13th May, 2020. to

Section 1Verify source

§ 2SubjectProvision

2. Subject 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 amount to be paid by Tanzania Petroleum Development Corporation (TPDC) to M/S Canales Aunty S.C is hereby exempted. Conditions

Section 2Verify source

§ 3The exemption granted under this Order shallProvision

3. The exemption granted under this Order shall cease to have effect and the Value Added Tax shall become due and payable as if this exemption had not been granted if the said 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. 1 Value Added Tax (Exemption)(Consultancy Services on Preparation of Gas Pricing Models) (Tanzania Petroleum Development Corporation) (TPDC) GN. NO. 521 (Contd) Expiry

Section 3Verify source

§ 4This Order shall expire on 17th July, 2020Provision

This Order expires on 17th July, 2020.

4. This Order shall expire on 17th July, 2020. Dodoma, PHILIP.I. MPANGO 19th June, 2020 Minister of Finance and Planning 2

Section 4Verify source

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