Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

VAT exemptionexemptionexemptionsgovernment procurementinfrastructure projectspublic procurementroads and bridges projectsTax 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’s short title and says it is deemed to have started on 6 August 2020.”

This section gives the Order’s short title and says it is deemed to have started on 6 August 2020. VAT on qualifying goods or services for the listed roads and bridges project is exempt, subject to stated conditions. The exemption stops if the goods or services are used for other purposes or transferred to someone without similar privileges, and VAT then becomes due. This Order expires when the contract for the projects listed in the Second Schedule expires.

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This Order may be cited as the Value Added Tax

This section gives the Order’s short title and says it is deemed to have started on 6 August 2020.

Section 1

(1) Subject

VAT on qualifying goods or services for the listed roads and bridges project is exempt, subject to stated conditions.

Section 2

The exemption granted under this Order shall

The exemption stops if the goods or services are used for other purposes or transferred to someone without similar privileges, and VAT then becomes due.

Section 3

This Order shall expire upon expiry of a contract

This Order expires when the contract for the projects listed in the Second Schedule expires.

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 section gives the Order’s short title and says it is deemed to have started on 6 August 2020.

1. This Order may be cited as the Value Added Tax (Exemption) (Roads and Bridges Projects Funded by the Government of United Republic of Tanzania) (Construction, Repair and Maintenance of Roads and Bridges) ( Tanzania Roads Agency (TANROADS) Order, 2020 and shall be deemed to have come into operation on the 6th August, 2020. to

Section 1Verify source

§ 2(1) SubjectProvision

VAT on qualifying goods or services for the listed roads and bridges project is exempt, subject to stated conditions.

2. (1) Subject the conditions specified in paragraph 3 and any other conditions as may be specified by the Commissioner General of the Tanzania Revenue Authority, the whole of the Value Added Tax payable on the goods or services specified in the First Schedule to be used solely in the project specified in the Second Schedule is here by exempted: Provided that; (a) the quantity and value of relevant goods or services are verified and approved by Tanzania Roads Agency (TANROADS); and (b) the contractor is a registered for value added tax purposes by the time of signing the contract. (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 the United Republic. 1 Value Added Tax (Exemption) (Roads And Bridges Projects Funded By The Government Of United Republic Of Tanzania) (Construction, Repair And Maintenance Of Roads And Bridges) (Tanzania Roads Agency (Tanroads) GN. NO. 795 (Contd.) Conditions

Section 2Verify source

§ 3The exemption granted under this Order shallProvision

The exemption stops if the goods or services are used for other purposes or transferred to someone without similar privileges, and VAT then becomes due.

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 granted where 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 conferred under this Order. Expiry

Section 3Verify source

§ 4This Order shall expire upon expiry of a contractProvision

This Order expires when the contract for the projects listed in the Second Schedule expires.

4. This Order shall expire upon expiry of a contract for projects specified in the Second Schedule. 2 Value Added Tax (Exemption) (Roads And Bridges Projects Funded By The Government Of United Republic Of Tanzania) (Construction, Repair And Maintenance Of Roads And Bridges) (Tanzania Roads Agency (Tanroads) GN. NO. 795 (Contd.) ________ FIRST SCHEDULE _________ ( Made under paragraph 2) GOODS S/N ITEM DESCRIPTION PLACE OF PURCHASE UNIT OF MEASURE 1 2 3 4 5 6 7 8 Cement Lime Steel Reinforcement BRC Mesh (A142, A252 ) Gabion and Matress Course Aggregate Fine Aggregate (River Sand) Formwork (steel, timber, marine board) 9 Props 10 Crushed Rock (CRR) / Crushed Stones (CRS) 11 Rock fill 12 Geotextile Materials 14 PVC Pipe 15 Galvanised steel pipe 16 Galvanised Currugated Metal Pipes Culvert Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania 3 Bag Bag Ton m2 m3 m3 m3 m2 Nos. m3 m2 M M M Value Added Tax (Exemption) (Roads And Bridges Projects Funded By The Government Of United Republic Of Tanzania) (Construction, Repair And Maintenance Of Roads And Bridges) (Tanzania Roads Agency (Tanroads) GN. NO. 795 (Contd.) 17 Concrete pipe Culvert 18 Manhole Cover 19 20 21 22 23 Road Marking paints Mabey Bridge parts Bitumen Asphalt Concrete Fuel and lubricant 24 Nails 25 Timber 26 Guard Rails 27 Bridge Bearings 28 Expansion joints 29 30 Street lights Traffic signals 31 Iron sheets 32 Bolts and nuts 33 Paving blocks 34 Paving slabs 35 Kerb stones 36 Spike cut nails ( for timber bridges) 37 Metal sheets 38 Steel M Nos. M Units Ton m3 Litre Kg M M Nos. M Nos. Nos. Nos. Nos. Nos. Nos. Nos. Kg M Ton Tanzania Tanzania Tanzania Imported Imported Tanzania Tanzania Tanzania Tanzania Tanzania Imported Imported Imported Imported Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania Tanzania 4 Value Added Tax (Exemption) (Roads And Bridges Projects Funded By The Government Of United Republic Of Tanzania) (Construction, Repair And Maintenance Of Roads And Bridges) (Tanzania Roads Agency (Tanroads) GN. NO. 795 (Contd.) ___________ SECOND SCHEDULE ____________ (Made under paragraph 2) PROJECTS AND CONTRACTORS MWANZA - 10 PROJECTS 1 Emergency works at Sengerema Town along Ibanda – Ditiwa Road’ - M/s Teki Contracts Limited 2 Emergency works along Magu – Kabila - Mahaha & Salama – Ng’ haya Roads’ - M/s Lukambo Contractors Limited 3 Emergency works along Kamanga – Katunguru & Katunguru – Nyamazugo Roads - M/s Lugwesa Construction Limited 4 Emergency works along Sengerema – Ngoma & Nyangwale JCT – Ngoma Roads’- M/s Lugwesa Construction Limited 5 Emergency works along Sengerema – Nyamazugo & Bukokwa – Nyehunge Roads’ - M/s Meli Construction Company Limited 6 Emergency works along Magu – Kabila Mahaha Road’- M/s Lugwesa Construction Limited 7 Urgent repair of Simiyu Truss Bridge along Mwanza – Simiyu border Road - M/s Asegelile Investment Limited 8 Road safety improvement along truck Roads - M/s Lindason Investment Company Limited 9 Emergency works along Isandula – Magu – Bukwimba – Ngudu – Jojiro Road’ - M/s Lindason Investment Company Limited 10 Emergency works along Mwanangwa – Misasi – Salawe Road - M/s Lukambo Contractors Limited RUKWA - 4 PROJECTS 1 ‘Urgent Rehabilitation Works Along Laele – Mwimbi – Kizombwe Regional Road' - M/S Ese Ilembo Construction Co. Ltd 2 Emergency Works on Mwalazi Box Culvert Along Kaengesa – Mwimbi Regional Road - M/S Ezra Investment Co. Ltd 3 Emergency Works on Damaged Structures, Washout of Road Approaches and scoured Structures along Kasansa –Kilyamatundu Regional Road - M/S Ugalla (04) Investment Co. Ltd 4 Rehabilitation on Nkundi – Kate – Namanyere (C.F), Katongolo – Kipili (C.F) and Kitosi – Wampembe Regional Roads (C.F) - M/S Modern Agrico Limited 5 Value Added Tax (Exemption) (Roads And Bridges Projects Funded By The Government Of United Republic Of Tanzania) (Construction, Repair And Maintenance Of Roads And Bridges) (Tanzania Roads Agency (Tanroads) GN. NO. 795 (Contd.) COASTAL REGION – 1 PROJECT 1 Routine, Periodic, Bridge Preventive Maintenance and Rehabilitation works along Bungu – Nyamisati Road - M/s The Globalink General Contractors Ltd TANGA REGION – 1 PROJECT 1 Rehabilitation Works on Mlalo – Mng’aro Road - M/S Norplan Tanzania Limited DODOMA REGION – 2 PROJECTS 1 Consultancy Services for Feasibility Study, Detailed Engineering Design and Preparation of Tender Documents for Upgrading to Bitumen Standard of Tyuka JCT – Mvumi – Kikombo JCT (76.0KM) and Chololo – Mapinduzi (TPDF HQ) 5KM - M/S Norplan Tanzania Limited 2 Consultancy Services for Feasibility Study, Detailed Engineering Design and Preparation of Tender Documents for Construction of Mpwapwa – Gulwe – Chipogoro Road (Kibakwe – Chipogoro Section) 75.84KM - M/s Crown Tech – Consult Ltd DAR ES SALAAM REGION - 1 PROJECT 1 Routine and Bridge preventive maintenance of Mandela (including Bandari and Sam Nujoma Roads) - M/s Blue Mark Real Estate Co. Ltd Dodoma, 11th September, 2020 PHILIP I. MPANGO Minister of Finance and Planning 6

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