Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

This provision gives the short title of the Order and says it is deemed to have come into operation on 9 July 2020. VAT on specified goods and services is exempt if the stated conditions are met.…

VAT exemptionconstructionconstruction procurementexemptionexemptionsgoods and servicesimported goodslocally purchased goodsTax lawvalue added taxwater and sanitation

Jurisdiction: Tanzania
Structure: 4 provisions
Citation: THE VALUE ADDED TAX (EXEMPTION)
Dates: Undated source snapshot

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“This provision gives the short title of the Order and says it is deemed to have come into operation on 9 July 2020.”

This provision gives the short title of the Order and says it is deemed to have come into operation on 9 July 2020. VAT on specified goods and services is exempt if the stated conditions are met. The exemption ends if the goods or services are used for another purpose or transferred to someone without similar privileges, and VAT then becomes payable. This Order expires on 08 January 2021.

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This Order may be cited as the Value Added Tax

This provision gives the short title of the Order and says it is deemed to have come into operation on 9 July 2020.

Section 1

(1) Subject to the conditions specified in paragraph 3 of this

VAT on specified goods and services is exempt if the stated conditions are met.

Section 2

The exemption granted under this Order shall cease to have

The exemption ends if the goods or services are used for another purpose or transferred to someone without similar privileges, and VAT then becomes payable.

Section 3

This Order shall expire on 08th day of January, 2021

This Order expires on 08 January 2021.

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 Added TaxShort title

This provision gives the short title of the Order and says it is deemed to have come into operation on 9 July 2020.

1. This Order may be cited as the Value Added Tax (Exemption) (Construction of On-Site Sanitation Infrastructure in Arusha City) (Arusha Urban Water Supply and Sanitation Authority) (M/s BQ Contractors Ltd) (M/s Shreeji Construction) Order, 2020 and shall be deemed to have come into operation on the 09th day of July, 2020. (M/s Caberisa Company Ltd)

Section 1Verify source

§ 2(1) Subject to the conditions specified in paragraph 3 of thisProvision

VAT on specified goods and services is exempt 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, 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 Arusha Urban Water Supply and Sanitation Authority to be used solely in the project for Construction of on-site sanitation infrastructure in Arusha City is hereby 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

Section 2Verify source

§ 3The exemption granted under this Order shall cease to haveProvision

The exemption ends if the goods or services are used for another purpose 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 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 08th day of January, 2021Provision

This Order expires on 08 January 2021.

4. This Order shall expire on 08th day of January, 2021. 1 Value Added Tax (Exemption) (Construction of On-Site Sanitation Infrastructure in Arusha City) (Arusha Urban Water Supply and Sanitation Authority) (M/S Bq Contractors Ltd) (M/S Caberisa Company Ltd) (M/S Shreeji Construction) ________________________________________________________________ GN. NO. 717 (Contd.) _________ SCHEDULE _________ GOODS AND SERVICES ITERM No. ITEM DESCRIPTION QUANTIT Y (QTY) UNIT OF MEASUR E 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Aggregate (3/4") Sand Cement 50kgs Cement Blocks Backfill material Hardcore Aldrin anti-termite solution or equal and approved DPM Reinforcement bars -12mm diameter high tensile Reinforcement -8mm diameter high tensile Reinforcement -6mm diameter high tensile Timber 1"x 8" Timber 2"x 2" Nails-4" Nails-3" DPC (20m long) Binding Wire – 1kg Timber 2"x4" Timber 2"x 3" Fascial board 1"x 10" Nails-5" Roof iron sheet Hips/Ridge and Valley Roofing Nails Upvc 100mm half round (4m long) - 4" Upvc 100mm diameter down pipe; class B PVC outlet PVC bend 90' 2 320 420 4716 87653 124 196 82 1263 15 7 5 2080 4139 532 256 22 264 2270 1144 1598 308 875 236 82 82 82 82 82 m3 m3 Bags No m3 m3 Bottle m2 tons tons tons m m Kgs Kgs rolls kgs m m m Kgs PCS PCS Packet PCS PCS PCS PCS PLACE OF PURCHAS E OF ITEMS (Local or Imported) Local Local Local Local Local Local Local Local Local/ Importation Local/ Importation Local/ Importation Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Value Added Tax (Exemption) (Construction of On-Site Sanitation Infrastructure in Arusha City) (Arusha Urban Water Supply and Sanitation Authority) (M/S Bq Contractors Ltd) (M/S Caberisa Company Ltd) (M/S Shreeji Construction) ________________________________________________________________ GN. NO. 717 (Contd.) ITERM No. ITEM DESCRIPTION QUANTIT Y (QTY) UNIT OF MEASUR E 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 PVC bend 45' Gutter support brackets Gutter clamp 3" Connector / reducer Doors Steel gate Door frames Brush 3" Sand paper (msasa) N.80 Clear Varnish – 4 ltrs Thinner for Varnish 4 ltrs Mortice lock two lever Brass but hingers – 100mm Wood screw Aluminum Windows Non slippery Porcelain floor tiles Skirting Grout Spacer White cement - 50kg Gypsum powder Ceramic wall tiles Sand paper (msasa) Nr.120 Emulsion Paint 20 LTRS Weather guard paint – 20LTRS Primer paint 20 LTRS Solvent – 5 LTRS Brush 3" Roller Gross Paint -4 LTRS Bitumen paint – 4 LTRS IPS/PPR pipe 1/2 IPS/PPR pipe 3/4 IPS/PPR elbow 1/2 IPS/PPR elbow 3/4 Angle valve IPS/PPR niple 1/2 IPS/PPR niple 3/4 IPS/PPR reducing socket 1- 3/4" IPS/PPR reducing socket 3/4 -1/2" 3 82 380 308 82 298 82 288 82 190 56 46 298 442 82 298 786 2390 82 226 82 164 2980 118 155 150 90 105 154 82 154 82 236 443 298 586 442 236 884 164 298 PCS PCS PCS PCS PCS PCS PCS PCS Rolls Tin Tin No Pcs Box Pcs Box Box Kgs Packet Bags Bags Box Roll buckets buckets buckets Tin Pcs Pcs Tin Tin PCS PCS PCS PCS PCS PCS PCS PCS PCS PLACE OF PURCHAS E OF ITEMS (Local or Imported) Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Value Added Tax (Exemption) (Construction of On-Site Sanitation Infrastructure in Arusha City) (Arusha Urban Water Supply and Sanitation Authority) (M/S Bq Contractors Ltd) (M/S Caberisa Company Ltd) (M/S Shreeji Construction) ________________________________________________________________ GN. NO. 717 (Contd.) ITERM No. ITEM DESCRIPTION QUANTIT Y (QTY) UNIT OF MEASUR E PLACE OF PURCHAS E OF ITEMS (Local or Imported) 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 IPS/PPR union 3/4" Tee connector 3/4 Connector 3/4" Connector 1" Angle valve 1/2" IPS/PPR socket 1/2 Bib tap pex 1/2 Stop cock pex 1" Thread seal tape PVC pipe 2" PVC pipe 4" PVC tee 2" PVC bend 2" PVC bend 4" PVC plug 4" PVC plug 2" P-trap 4" Cast iron inspection chamber cover Squating WC Flushing tank 9 litre for squating WC Disabled WC Water Tank 2000/3000/5000 litres Tangit PVC socket with Female threads 1¼ PVC socket with Female threads 1½ 75mm black pipe 50mm black pipe 740 586 298 164 154 740 1018 164 740 298 298 164 164 442 442 298 46 250 82 82 51 84 82 2 159 146 9 PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS PCS Tin No PC’S PC’S PC’S Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Local Dodoma, 16th August, 2020 PHILIP I. MPANGO Minister of Finance and Planning 4

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