THE VALUE ADDED TAX (EXEMPTION)

This provision names a VAT exemption order for emergency works on the Berega 1 Diversion Bridge project and says it is deemed to have started on 18 August 2020.

Jurisdiction: Tanzania
Instrument: Act or statute
Citation: THE VALUE ADDED TAX (EXEMPTION)
Version: Undated source snapshot
Language: en
Official source: View official record ↗

VAT exemption exemption public works procurement value added tax

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This provision names a VAT exemption order for emergency works on the Berega 1 Diversion Bridge project and says it is deemed to have started on 18 August 2020. VAT on the listed goods or services is exempt for the specified TANROADS bridge project, subject to paragraph 3 and any other conditions set by the Commissioner. The exemption ends if the goods or services are used for another purpose or transferred to someone without similar privileges, and VAT becomes payable as if the exemption had never been granted. This Order expires on 18 October 2020. This text appears to be a product-and-quantity listing for “Prime Coat,” not a legal rule.

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Provisions of THE VALUE ADDED TAX (EXEMPTION)

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1
The Value Added Tax
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This provision names a VAT exemption order for emergency works on the Berega 1 Diversion Bridge project and says it is deemed to have started on 18 August 2020.

1. The Value Added Tax (Exemption) (Emergency Works for Construction of Berega 1 Diversion Bridge including its approach Roads (CH 97+767)) (Tanzania National Roads Agency (TANROADS)) (M/S C.G.I Contractors Ltd) Order, 2020 and shall be deemed to have come into operation on the 18th day of August, 2020.
2
(1) Subject to the conditions specified in
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VAT on the listed goods or services is exempt for the specified TANROADS bridge project, subject to paragraph 3 and any other conditions set by the Commissioner.

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 purchased prior to clearance through customs or locally purchased by or on behalf of Tanzania National Roads Agency (TANROADS) by M/S C.G.I Contractors Ltd) in the project of Emergency Works for Construction of Berega 1 Diversion Bridge including its approach Roads (CH 97+767)) 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. 1 Value Added Tax (Exemption) (Emergency Works for Construction of Berega1 Diversion Bridge Including its Approach Roads (Ch 97+ 767) (Tanzania National Roads Agency (Tanroads)) (M/S C.G.I Contractors Ltd) GN. NO. 792 (Contd.) Conditions
3
The exemption granted under this Order shall
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The exemption ends if the goods or services are used for another purpose or transferred to someone without similar privileges, and VAT becomes payable as if the exemption had never been granted.

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
4
This Order shall expire on the 18th day of
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This Order expires on 18 October 2020.

4. This Order shall expire on the 18th day of October, 2020. 2 Value Added Tax (Exemption) (Emergency Works for Construction of Berega1 Diversion Bridge Including its Approach Roads (Ch 97+ 767) (Tanzania National Roads Agency (Tanroads)) (M/S C.G.I Contractors Ltd) GN. NO. 792 (Contd.) ________ SCHEDULE ________ (Made under paragraph 2(1)) GOODS AND SERVICES S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE A. GOODS AND BULDING MATERIALS.

Part

SCHEDULE

8
Prime Coat
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This text appears to be a product-and-quantity listing for “Prime Coat,” not a legal rule.

8. Prime Coat 360 5,580 7 175 35 40 210 30 m3 Bags Tonnes Pcs Pcs m m Drums
9
Tipper Trucks
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This section lists tipper trucks, excavators, bulldozers, wheel loaders, and lowbeds, with hiring services and local purchase shown in the table.

9. Tipper Trucks 10 Excavators 11 Buldozer 12 Wheeloader 13 Lowbed B. HIRING SERVICES 7 2 1 1 1 No No No No No PLACE OF PURCHASE OF ITEMS (Local or Imported) Local Local Local Local Local Local Local Local Local Local Local Local Local Dodoma, 11th September, 2020 PHILIP I. MPANGO Minister of Finance and Planning 3

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THE VALUE ADDED TAX (EXEMPTION)

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