THE VALUE ADDED TAX (EXEMPTION) (UPGRADING OF LUPETA – WIMBA – IZUMBWE ROAD (10.1 KM) TO BITUMEN STANDARD)

1. This Order may be cited as the Value Added Tax (Exemption) (Upgrading of Lupeta – Wimba – Izumbwe Road (10.1 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (M/S Canopies International (T) Ltd) Order, 2020 and shall be deemed to have come into operation on the 17th day of March 2020. (TARURA)

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 Canopies International (T) Ltd be used solely in the project of Upgrading of Lupeta – Wimba – Izumbwe Road (10.1 Km) to Bitumen Standard) is here by exempt. (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 Lupeta – Wimba – Izumbwe Road (10.1 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (Tarura) (M/S Canopies International (T) Ltd) GN NO. 591 (Contd) 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 conferred under this Order. Expiry

4. This Order shall expireon the 16th day of November, 2020. SCHEDULE _________ (Made under paragraph 2(1)) _________ GOODS OR SERVICES S/N ITEM DESCRIPTION QUANTITY UNIT OF MEASURE PLACE OF PURCHASE (Local or Imported) 1 2 3 4 5 6 CEMENT TONNES 2000 Local AGGREGATES SURFACE DRESSING FOR AGGREGATES CONCRETE FOR M3 1500 Local M3 3400 BRC MESH TONNES 76 REINFORCEMENTS TONNES 28 SAND M3 3300 Local Local Local Local DAMP PROOF MEMBRANE (Polithene 2 Value Added Tax (Exemption) (Upgrading of Lupeta – Wimba – Izumbwe Road (10.1 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (Tarura) (M/S Canopies International (T) Ltd) GN NO. 591 (Contd) 7 8 9 sheet gauge 500) M2 16730 MARINE BOARDS PCS 150 Local Local 80/100 PENETRATION GRADE BITUMEN DRUM 640 Local 10 MC-30 CUT-BACK DRUM 320 Local BITUMEN 11 FOUR WHEEL DRIVE DOUBLE CABIN PICK UP EACH No. HIRING OF EQIPMENT Bull Dozer Excavator Dump Trucks Motor Grader Roller Compactor Water Bowser Compressor HRS HRS HRS HRS HRS HRS HRS Bitumen Distributor HRS 1 2 3 4 5 6 7 8 9 Pneumatic Roller 10 Chipping Spreader HRS HRS 3 1 1 1 1 1 1 1 1 1 1 1 Local/Imported Local Local Local Local Local Local Local Local Local Local Local Value Added Tax (Exemption) (Upgrading of Lupeta – Wimba – Izumbwe Road (10.1 Km) to Bitumen Standard) (Tanzania Rural and Urban Roads Agency (Tarura) (M/S Canopies International (T) Ltd) GN NO. 591 (Contd) 11 Wheel Loader 12 13 Back Hoe Loader Transit Mixer HRS HRS HRS 1 1 1 Local Local Local Dodoma, PHILIP .I. MPANGO, 11 July, 2020 Minister of Finance and Planning 4