Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

exemptionexemptionsinstrument expiryTax lawtax liabilityvalue added taxvalue added tax exemption

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

More statute details

Dates: Undated source snapshot

Publicly available, excluded from search-engine indexing

This page remains available for direct research for the following reasons:

The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
The record does not meet this release's canonical indexing criteria. (emergency-noindex)

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“This Order may be cited as the Value Added Tax (Exemption) (Skills for Employment Tanzania (SET) Program) (Ministry of Education, Science and Technology) Order, 2020, and it is deemed to have come into operation on 6 August 2020.”

This Order may be cited as the Value Added Tax (Exemption) (Skills for Employment Tanzania (SET) Program) (Ministry of Education, Science and Technology) Order, 2020, and it is deemed to have come into operation on 6 August 2020. The Ministry of Education, Science and Technology is exempt from VAT on the listed goods or services when they are imported or locally purchased for the SET Program, subject to specified conditions. The tax exemption ends if the goods or services are used for other purposes or are sold or otherwise disposed of to someone who does not have similar privileges. This Order expires on 30 June 2022.

How the instrument operates

01
Start with the recorded version

Undated source snapshot. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

This Order may be cited as the Value Added Tax

Section 1

(1) Subject to the conditions specified in paragraph

The Ministry of Education, Science and Technology is exempt from VAT on the listed goods or services when they are imported or locally purchased for the SET Program, subject to specified conditions.

Section 2

The exemption granted under this Order shall cease

The tax exemption ends if the goods or services are used for other purposes or are sold or otherwise disposed of to someone who does not have similar privileges.

Section 3

This Order shall expire on the 30th June, 2022

This Order expires on 30 June 2022.

Section 4

Source and current-law status

Source record view

Source record from oagmis.oag.go.tz · Undated source snapshot

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 4 of 4 provisions

Provision 3Commencement

§ 1This Order may be cited as the Value Added TaxCommencement

1. This Order may be cited as the Value Added Tax (Exemption) (Skills for Employment Tanzania (SET) Program) (Ministry of Education, Science and Technology) Order, 2020 and shall be deemed to have come into operation on the 6th August, 2020. Exemption Conditions

Section 1Verify source

§ 2(1) Subject to the conditions specified in paragraphProvision

The Ministry of Education, Science and Technology is exempt from VAT on the listed goods or services when they are imported or locally purchased for the SET Program, subject to specified conditions.

2.(1) Subject to the conditions specified in paragraph 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 Schedule to this Order, imported or locally purchased by or on behalf of Ministry of Education, Science and Technology to be used solely by Ministry of Education, Science and Technology in the program of Skills for Employment Tanzania (SET) Program is hereby exempted. (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.

Section 2Verify source

§ 3The exemption granted under this Order shall ceaseProvision

The tax exemption ends if the goods or services are used for other purposes or are sold or otherwise disposed of to someone who does not have similar privileges.

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 as are conferred under this Order. 1 Value Added Tax (Exemption) (Skills for Employment Tanzania (Set) Program) (Ministry of Education, Science And Technology) GN. NO. 815 (Contd.) Expiry

Section 3Verify source

§ 4This Order shall expire on the 30th June, 2022Provision

This Order expires on 30 June 2022.

4. This Order shall expire on the 30th June, 2022. _________ SCHEDULE _________ (Made under paragraph 2) GOODS S/N ITEM DESCRIPTION QUANTITY (QTY) UNIT OF MEASURE PLACE OF PURCHASEOF ITEMS (Local or Imported) A. Eletronics 1 2 3 Laptops hp probbok 440-G5 Ci5/4/500/Dos ‘ 14’ for 7 External drives Digital Camera Canon EOS M 50 Mirrorless camera kit w/EF- M15mm and 4k video black 4 Wireless Internet Router 5 6 Overhead projector Overhead printer B. Furniture 1 2 3 4 Office Tables Office Chairs High back Office Chairs Conference Table 5 Meeting Table 6 Wooden Cupboard 7 8 9 Flip Chart Stand Plastic Tables Hardwood cupboard each Local/Imported each each each each each each each each each each each each each each Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported 8 2 1 2 1 2 8 25 8 2 1 3 2 3 1 2 Value Added Tax (Exemption) (Skills for Employment Tanzania (Set) Program) (Ministry of Education, Science And Technology) GN. NO. 815 (Contd.) C. Vehicles 1 Toyota Sation wagon with cc 2400- 41624 D. Stationaries 1 2 3 4 Big stapler Calcullator Punching Machine Small stapler 2 2 3 5 5 each each each each each Local/ Imported Local/ Imported Local/ Imported Local/ Imported Local/ Imported PHILIP I. MPANGO Dodoma, 11th september, 2020 Minister of Finance and Planning 3

Section 4Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

Explore more