Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

This Order may be cited by the long title stated in the section, and it is treated as having come into operation on 23 July 2020. The VAT payable on specified goods or services for the TANROADS ro…

VATexemptionsexpirygoods and servicesorder durationpublic infrastructureroadsTax lawtax exemptionvalue 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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“This Order may be cited by the long title stated in the section, and it is treated as having come into operation on 23 July 2020.”

This Order may be cited by the long title stated in the section, and it is treated as having come into operation on 23 July 2020. The VAT payable on specified goods or services for the TANROADS road project is exempt, if the stated conditions are met. The VAT exemption stops applying if the goods or services are used for other purposes or transferred to someone who is not entitled to similar privileges, and VAT then becomes due and payable. This Order expires on 13 April 2021.

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This Order may be cited as the Value Added

This Order may be cited by the long title stated in the section, and it is treated as having come into operation on 23 July 2020.

Section 1

(1) Subject to the conditions specified in

The VAT payable on specified goods or services for the TANROADS road project is exempt, if the stated conditions are met.

Section 2

The exemption granted under this Order shall

The VAT exemption stops applying if the goods or services are used for other purposes or transferred to someone who is not entitled to similar privileges, and VAT then becomes due and payable.

Section 3

This Order shall expire on the 13th day of

This Order expires on 13 April 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 3Commencement

§ 1This Order may be cited as the Value AddedCommencement

This Order may be cited by the long title stated in the section, and it is treated as having come into operation on 23 July 2020.

1. This Order may be cited as the Value Added Tax (Exemption) (Widening of Morogoro Road (Kimara- Kibaha) to Six Lanes Dual Carriageway Phase I: Kimara - Dar Es Salaam /Coast Region Bourder) (16.2 Km) including Construnction of Kibamba, Kiluvya and Mpiji Bridges) (Tanzania National Roads (TANROADS) (M/S Estim Construction Co. Ltd) Order, 2020 and shall be deemed to have come into operation on the 23rd day of July, 2020.

Section 1Verify source

§ 2(1) Subject to the conditions specified inProvision

The VAT payable on specified goods or services for the TANROADS road project 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 or services specified in the Schedule to this Order, imported or locally purchased prior to clearance through customs by or on behalf of Tanzania National Roads (TANROADS) by M/S Estim Construction Co. Ltd to be used solely in the project of Widening of Morogoro Road (Kimara- 1 Value Added Tax (Exemption) (Widening of Morogoro Road (Kimara-Kibaha) To Six Lanes Dual Carriageway Phase I: Kimara -Dar Es Salaam /Coast Region Bourder (16.2 Km) Including Construnction Of Kibamba, Kiluvya And Mpiji Bridges) (Tanzania National Roads (Tanroads)) (M/S Estim Construction Co. Ltd) GN. NO. 790 (Contd.) Kibaha) to Six Lanes Dual Carriageway Phase I: Kimara- Dar Es Salaam/Coast Region Bourder) (16.2 Km) including Construnction of Kibamba, Kiluvya and Mpiji Bridges is hereby exempt. (2) For avoidance of doubt, the goods imported or locally purchased, whether directly by a 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 VAT exemption stops applying if the goods or services are used for other purposes or transferred to someone who is not entitled to similar privileges, and 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. Conditions Expiry

Section 3Verify source

§ 4This Order shall expire on the 13th day ofProvision

This Order expires on 13 April 2021.

4. This Order shall expire on the 13th day of April, 2021. 2 Value Added Tax (Exemption) (Widening of Morogoro Road (Kimara-Kibaha) To Six Lanes Dual Carriageway Phase I: Kimara -Dar Es Salaam /Coast Region Bourder (16.2 Km) Including Construnction Of Kibamba, Kiluvya And Mpiji Bridges) (Tanzania National Roads (Tanroads)) (M/S Estim Construction Co. Ltd) GN. NO. 790 (Contd.) ______ SCHEDULE _______ (Made under paragraph 2(1)) S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE 1 2 4 5 6 7 8 Cement Lime Aggregate Aggregate for Base Course Solar Street light with accessories Traffic signal set with accessories Geogrid 42,434 10,000 320,561 250,000 1,267 14 228,000 Tonne Tonne M 3 M 3 No. No. M2 PLACE OF PURCHASE (Local or Imported) Local Local Local Local Imported Imported Imported Dodoma, PHILIP I. MPANGO 11th Sept, 2020 Minister of Finance and Planning 3

Section 4Verify source

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