THE VALUE ADDED TAX (EXEMPTION) (EXPANSION OF CEMENT PRODUCTION PLANT PROJECT) (M/S LAKE CEMENT LIMITED) ORDER, 2025

This section says the Order may be cited by its full title.

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Jurisdiction: Tanzania
Instrument: Order
Citation: THE VALUE ADDED TAX (EXEMPTION) (EXPANSION OF CEMENT PRODUCTION PLANT PROJECT) (M/S LAKE CEMENT LIMITED) ORDER, 2025
Version: Undated source snapshot
Language: en
Official source: View official record ↗

customs exemption expiry extension goods classification imported goods imports plant expansion Tax lawvalue added tax

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This section says the Order may be cited by its full title. M/S Lake Cement Limited gets a VAT exemption for specified goods, if the stated conditions are met. The exemption ends if the goods are used for other purposes or are sold or otherwise disposed of to someone who is not entitled to similar privileges under the Order. This Order expires on 31st May, 2026, and any extension may be subject to terms and conditions in an agreement. This text lists goods and quantities, including vehicles and equipment, with a date and the Minister for Finance’s name.

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Provisions of THE VALUE ADDED TAX (EXEMPTION) (EXPANSION OF CEMENT PRODUCTION PLANT PROJECT) (M/S LAKE CEMENT LIMITED) ORDER, 2025

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1
This Order may be cited as the Value Added
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AI-assisted research summary: This section says the Order may be cited by its full title.

1. This Order may be cited as the Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) Order, 2025 and shall be deemed to have come into operation on the 23 day of September, 2024.
2
Subject to the conditions specified in paragraph
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AI-assisted research summary: M/S Lake Cement Limited gets a VAT exemption for specified goods, if the stated conditions are met.

2. Subject to the conditions specified in paragraph 3 of this Order, and any other conditions as may be specified by the Commissioner General of Tanzania Revenue Authority, the whole of the value added tax payable on the goods specified in the Schedule to this Order imported or purchased prior to clearance through customs by or on behalf of M/S Lake Cement Limited to be used for the expansion of cement production plant project is hereby exempt.
3
The exemption granted under this Order shall
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AI-assisted research summary: The exemption ends if the goods are used for other purposes or are sold or otherwise disposed of to someone who is not entitled to similar privileges under the Order.

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 where the said goods 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
4
This Order shall expire on 31st May, 2026 and
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4. This Order shall expire on 31st May, 2026 and the extension may be made subject to terms and 1 Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) GN. NO.163 (Contd.) conditions of an agreement between M/S Lake Cement Limited and Tanzania Investment Centre on behalf of the Government of the United Republic of Tanzania dated 23rd day of June, 2023. ________ SCHEDULE _______ (Made under paragraph 2) GOODS NO. DESCRIPTION UNITY OF MEASURE QUANTITY

Part

SCHEDULE

13
Section 13
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AI-assisted research summary: This text lists goods and quantities, including vehicles and equipment, with a date and the Minister for Finance’s name.

13. Surface Miner with accessories in dismantled condition attachment tractors Road semi- trailer/tractors/prime mover 370/390 HP with accessories in dismantled condition for Mobile crane QAY180V633, make: Zoom Lion, Capacity 180 Ton Escort Hydra 1342AB (Simpson) in CKD Condition with tools and Manuals Wheel Loader-Backhoe Material Handling Equipment Tractor Bulkers Road Cleaner Dozer Excavator Loader Graders or levelers Set Nos Nos Nos Nos Nos Nos Nos Nos Nos Nos Nos Nos 1 20 1 1 3 4 1 8 1 1 4 4 2 Dodoma, 11th March, 2025 MWIGULU LAMECK NCHEMBA MADELU, Minister for Finance 2

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THE VALUE ADDED TAX (EXEMPTION) (EXPANSION OF CEMENT PRODUCTION PLANT PROJECT) (M/S LAKE CEMENT LIMITED) ORDER, 2025

About this statute

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Provisions of THE VALUE ADDED TAX (EXEMPTION) (EXPANSION OF CEMENT PRODUCTION PLANT PROJECT) (M/S LAKE CEMENT LIMITED) ORDER, 2025

SCHEDULE

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