THE VALUE ADDED TAX (EXEMPTION) (UPGRADING OF MASEBE – BUGOBA- LUTETE ROAD (7.2 KM) TO BITUMEN STANDARD)

1. This Order may be cited as the Value Added Tax (Exemption) (Upgrading of Masebe – Bugoba- Lutete Road (7.2 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (TARURA) (M/S Summer Communication Ltd) Order, 2020 and shall be deemed to have come into operation on the 17th day of March 2020.

2. (1) Subject to 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 or services specified in the schedule to this Order, imported or locally purchased prior to clearance through customs by or on behalf of M/S Summer the project of Communication Ltd)be used solely upgrading of Masebe – Bugoba- Lutete Road (7.2 Km) to Bitumen Standard)is here by exempt. in (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. Conditions

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 made where the 1 Value Added Tax (Exemption) (Upgrading of Masebe – Bugoba- Lutete Road (7.2 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (Tarura) (M/S Summer Communication Ltd) GN NO. 590 (Contd) said goods or services are used for other purposes, sold or disposed of in any way to another person not entitled to enjoy similar privileges as conferred under this Order. Expiry

4. This Order shall expireon the 16th day of November, 2020. ________ SCHEDULE _______ (Made uder paragraph 2(1)) ________ GOODS AND SERVICES PLACE OF PURCHASE OF ITEMS (LOCAL OR IMPORTED) UNIT OF MEASURE S/N ITEM QUANTITY A. GOODS 1 Concrete Pipe Culvert 6000mm 2 Concrete Pipe Culvert 6000mm 3 Cement 4 300mm Pvc Survey Duct 5 Steal Bars 6 Agregates (20mm) 7 Bitumen Mc 30 8 Bitumen Pen 80/100 9 Agregates (20mm - 14mm) 10 Agregates 10mm - 6mm) 11 Supervision Vehicle 150 250 M M 45000 Bags 70 14 2600 M Tones M3 42,120 Litre 150,000 Litre 1610 980 1 M3 M3 Item 2 LOCAL Local Local Imported Imported Imported Imported Imported Imported Local Local Imported Value Added Tax (Exemption) (Upgrading of Masebe – Bugoba- Lutete Road (7.2 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (Tarura) (M/S Summer Communication Ltd) GN NO. 590 (Contd) 12 Gabion Boxes 13 Geo - Textile Material B SERVICES 1 Hiring Motor Grader 2 Hiring Roller 3 Excavator Providing House For Engineers (Temp Offices 4 5 Servicing The Laboratory 6 Car Service And Operation 160 160 250 250 8 8 8 M3 M2 Days Days Month Month Month Imported Local Local Local Local Local Dodoma, 11 July, 2020 PHILIP .I. MPANGO, Minister of Finance and Planning 3