Tanzania Act or statute

Parliament of Tanzania

THE VALUE ADDED TAX (EXEMPTION)

data centerexemptiongovernment procurementimportssoftwareTax lawvalue added tax

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

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“This section names the 2020 VAT exemption order and says it is deemed to have come into operation on 18 August 2020.”

This section names the 2020 VAT exemption order and says it is deemed to have come into operation on 18 August 2020. VAT on the listed goods is exempt if the goods are imported or bought before customs clearance for the TPDC data center project, subject to paragraph 3 and any extra conditions the TRA Commissioner General may set. The exemption stops if the services are used for other purposes or are sold or disposed of to someone who does not have similar privileges; VAT then becomes due and payable. This Order expires on 18 October 2020.

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The Value Added Tax (Exemption) (Supply and

This section names the 2020 VAT exemption order and says it is deemed to have come into operation on 18 August 2020.

Section 1

(1) Subject to the conditions specified in paragraph

VAT on the listed goods is exempt if the goods are imported or bought before customs clearance for the TPDC data center project, subject to paragraph 3 and any extra conditions the TRA Commissioner General may set.

Section 2

The exemption granted under this Order shall

The exemption stops if the services are used for other purposes or are sold or disposed of to someone who does not have similar privileges; VAT then becomes due and payable.

Section 3

This Order shall expire on 18th day of October

This Order expires on 18 October 2020.

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

§ 1The Value Added Tax (Exemption) (Supply andCommencement

This section names the 2020 VAT exemption order and says it is deemed to have come into operation on 18 August 2020.

1. The Value Added Tax (Exemption) (Supply and Installation of System Software Data Center Lot 1) (Tanzania Petroleum Development Corporation (TPDC)) Order, 2020 and shall be deemed to have come into operation on the 18th day of August, 2020.

Section 1Verify source

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

2.-(1) Subject to the conditions specified in paragraph 3 of this Order, and any other conditions as may be specified the Commissioner General of Tanzania Revenue by Authority (TRA), the whole of the Value Added Tax payable on the goods specified in the Schedule to this Order imported or locally purchased prior to clearance through customs by or on behalf of M/S Tanzania Petroleum Development Corporation (TPDC) by MFI Document Solutions Ltd to be used solely in the project for Supply and Installation of System Software Data Center Lot 1 is hereby exempt. (2) For avoidance of doubt, the goods imported or locally purchased, directly by the Government entity or through a contractor shall remain the property of the Government of Tanzania. 1 Value Added Tax (Exemption) (Supply And Installation Of System Software Data Center Lot 1) (Tanzania Petroleum Development Corporation (Tpdc)) GN.NO.870(contd.) Conditions

Section 2Verify source

§ 3The exemption granted under this Order shallProvision

The exemption stops if the services are used for other purposes or are sold or disposed of to someone who does not have similar privileges; 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 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 18th day of OctoberProvision

This Order expires on 18 October 2020.

4. This Order shall expire on 18th day of October 2020. 2 Value Added Tax (Exemption) (Supply And Installation Of System Software Data Center Lot 1) (Tanzania Petroleum Development Corporation (Tpdc)) GN.NO.870(contd.) __________ SCHEDULE _________ (Made under paragraph 2(1)) _________ GOODS S/N ITEM DESCRIPTION QUANTIT Y (QTY) UNIT OF MEASUR E 1 2 Geospatial Analysis Tool GIS System 2 2 No No PLACE OF PURCHASE OF ITEMS (Local or Imported) Imported/Loc al Imported/Loc al Dodoma, PHILIP I. MPANGO 29th September, 2020 Minister of Finance and Planning 3

Section 4Verify source

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