Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

exemptionexemptionsexpirygoods and services usegovernment procurementimportationsale or disposalTax lawvalue added tax

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 its citation name and says it is deemed to have come into operation on 19 June 2020.”

This section gives the Order its citation name and says it is deemed to have come into operation on 19 June 2020. The specified services are exempt from the full Value Added Tax, if the stated conditions are met. The exemption ends if the goods or services are used for other purposes or are sold or otherwise disposed of to someone without similar privileges; VAT then becomes due and payable. This Order expires on 18 September 2020.

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This Order may be cited as the Value Added

This section gives the Order its citation name and says it is deemed to have come into operation on 19 June 2020.

Section 1

(1) Subject to the conditions specified in

The specified services are exempt from the full Value Added Tax, if the stated conditions are met.

Section 2

The exemption granted under this Order shall

The exemption ends if the goods or services are used for other purposes or are sold or otherwise disposed of to someone without similar privileges; VAT then becomes due and payable.

Section 3

This Order shall expire on 18th day of

This Order expires on 18 September 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 Value AddedCommencement

This section gives the Order its citation name and says it is deemed to have come into operation on 19 June 2020.

1. This Order may be cited as the Value Added Tax and (Exemption) (Provision Maintenance of 3934 Toyota Land Cruiser) (Tanzania Electrical, Mechanical and Electronics Services Agency (Ministry of Healthy, Community (TEMESA)) Development, Gender, Elderly and Children (NACP)) Order, 2020 and shall be deemed to have come into operation on the 19th day of June 2020.

Section 1Verify source

§ 2(1) Subject to the conditions specified inProvision

The specified services are exempt from the full 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 (TRA), the whole of the Value Added Tax payable on the services specified in the Schedule to this Order imported or purchased prior to clearance through customs or locally purchased by or on behalf of Ministry of Healthy, Community Development, Gender, Elderly and Children (NACP), to be used solely in the Project of Provision of Service and Maintenance of DFPA 3934 Toyota Land Cruiser is hereby exempt. (2) For avoidance of doubt, the goods imported the locally purchased, whether directly by or 1 Value Added Tax (Exemption) (Provision of Service and Maintenance of Dfpa 3934 Toyota Land Cruiser) (M/S Tanzania Electrical, Mechanical and Electeronics Services Agency (Temesa)) (Ministry of Healthy, Community Development, Gender, Elderly and Children (Nacp)) GN. NO.650(Contd) Conditions Government entity or through a contractor shall remain the property of the Government of Tanzania.

Section 2Verify source

§ 3The exemption granted under this Order shallProvision

The exemption ends if the goods or services are used for other purposes or are sold or otherwise disposed of to someone without similar privileges; VAT then becomes due and 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 made 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 as are conferred under this Order. Expiry

Section 3Verify source

§ 4This Order shall expire on 18th day ofProvision

This Order expires on 18 September 2020.

4. This Order shall expire on 18th day of September, 2020. 2 Value Added Tax (Exemption) (Provision of Service and Maintenance of Dfpa 3934 Toyota Land Cruiser) (M/S Tanzania Electrical, Mechanical and Electeronics Services Agency (Temesa)) (Ministry of Healthy, Community Development, Gender, Elderly and Children (Nacp)) GN. NO.650(Contd) _____ SCHEDULE _____ SERVICES S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASE OF ITEMS (Local or Imported) 1 Service and maintenance of DFPA 3934 Toyota Land Cruiser 1 Various LOCAL Dodoma, 30th July,2020 PHILIP I. MPANGO Minister of Finance and Planning 3

Section 4Verify source

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