The Income Tax (Exemption of Expatriate Employees from Income Tax) (Rehabilitation of Tanzam Highway from Iyovi to Kitonga Gorge and Ikokoto to Iringa)

1. This Order may be cited as the Income Tax (Exemption of Expatriate Employees from Income Tax) (Rehabilitation of Tanzam Highway from Iyovi to Kitonga Gorge and Ikokoto to Iringa) (M/S Aarsleff – Interbeton J.V I/S) Order, 2024 and shall be deemed to have come in operation on 3rd day of November, 2023. Interpretation 2. In this Order unless the context otherwise requires- “expatriate employee” means people who are not citizens of United Republic employed by M/S Aarsleff – Interbeton J.V I/S solely for the rehabilitation of Tanzam Highway from Iyovi to Kitonga Gorge and Ikokoto to Iringa. 1 Income Tax (Exemption of Expatriate Employees From Income Tax) (Rehabilitation of Tanzam Highway From Iyovi To Kitonga Gorge and Ikokoto To Iringa) (M/S Aarsleff – Interbeton J.V I/S) GN. No. 41 (Contd) Exemption 3. The income derived by expatriate employees in the execution of a contract in respect of the rehabilitation of Tanzam Highway from Iyovi to Kitonga Gorge and Ikokoto to Iringa is hereby exempted from income tax. Expiry 4. This Order shall expire after expatriate employee have been cleared from income tax liability amounting to Tanzania Shilings 2,922,749,960.18 accrued from the implementation of the contract for the rehabilitation of Tanzam Highway from Iyovi to Kitonga Gorge and Ikokoto to Iringa. Revocation GN. No 100 of 2015

5. The Income Tax (Remission) (Rehabilitation of Tanzam Highway Phase II: Section 4: Iringa to Mafinga) (M/S Aarsleff Interbeton J.V) Order, 2015 is hereby revoked. Dodoma, MWIGULU LAMECK NCHEMBA MADELU 11 January, 2024 Minister of Finance 2