The Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) Order, 2023

This section gives the Order’s citation name and says it is deemed to have come into operation on 22 September 2023.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction: Tanzania
Instrument: Order
Citation: The Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) Order, 2023
Version: Undated source snapshot
Language: en
Official source: View official record ↗

asset use/disposal customs clearance exemption exemptions goods and services importation transport equipment value added tax vehicle parts

Publicly available, excluded from search-engine indexing

This page remains available for direct access and API use, but this release emits noindex,follow for the following reason:

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

Statute overview

About this statute

This section gives the Order’s citation name and says it is deemed to have come into operation on 22 September 2023. The VAT payable on specified goods or services imported or purchased for M/S Lake Cement Limited’s project is exempt, subject to stated conditions. The VAT exemption stops applying if the goods or services are used for another purpose, or if they are sold or disposed of to someone who is not entitled to the same privilege. This Order expires on 22nd September, 2024, and any extension is subject to the terms and conditions of a June 23, 2023 agreement. This provision refers to a surface miner with attachment accessories in dismantled condition.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of The Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) Order, 2023

Showing 9 of 9

1
This Order may be cited as the Value Added
Verify source ↗

AI-assisted research summary: This section gives the Order’s citation name and says it is deemed to have come into operation on 22 September 2023.

1.This Order may be cited as the Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) Order, 2023 and shall be deemed to have come into operation on the 22nd day of September, 2023. Exemption
2
Subject to the conditions specified in paragraph
Verify source ↗

AI-assisted research summary: The VAT payable on specified goods or services imported or purchased for M/S Lake Cement Limited’s project is exempt, subject to stated conditions.

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 or services 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 establishment of sugar cane plantation, sugar milling and packaging project is hereby exempt. Conditions

Part

Schedule to this Order imported or purchased prior to

3
The exemption granted under this Order shall
Verify source ↗

AI-assisted research summary: The VAT exemption stops applying if the goods or services are used for another purpose, or if they are sold or disposed of to someone who is not entitled to the same privilege.

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 or services are used for 1 Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) GN. NO. 867 (Contd) Expiry other purposes or sold or disposed of in any way to another person not entitled to enjoy similar privileges a conferred under this Order.
4
This Order shall expire on 22nd September,
Verify source ↗

4. This Order shall expire on 22nd September, 2024 and the extension shall be made subject to terms and 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 UNITY OF MEASURE NO. DESCRIPTION

Part

SCHEDULE

1
Section 1
Verify source ↗

AI-assisted research summary: This provision refers to a surface miner with attachment accessories in dismantled condition.

1. Surface Miner with attachment accessories in dismantled condition
2
Section 2
Verify source ↗

AI-assisted research summary: Lists road tractors/prime movers with accessories in dismantled condition, rated 370/390 HP.

2. Road tractors for semi- trailer/tractors/prime mover 370/390 HP with accessories in dismantled condition
3
Section 3
Verify source ↗

AI-assisted research summary: This section lists equipment items, including a mobile crane, wheel loader, backhoe, tractor, bulkers, and tippers.

3. 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 Tippers
10
Road Cleaner
Verify source ↗

AI-assisted research summary: 10. Road Cleaner Set Nos Nos Nos Nos Nos Nos Nos Nos Nos 2 QUANTITY 1 20 1 1 3 4 1 8 15 1 Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) GN. NO. 867 (Contd)

10. Road Cleaner Set Nos Nos Nos Nos Nos Nos Nos Nos Nos 2 QUANTITY 1 20 1 1 3 4 1 8 15 1 Value Added Tax (Exemption) (Expansion of Cement Production Plant Project) (M/S Lake Cement Limited) GN. NO. 867 (Contd)
16
Pickup S/cabid or D/Cabin
Verify source ↗

AI-assisted research summary: 16. Pickup S/cabid or D/Cabin Nos Nos Nos Nos Nos Nos 1 4 4 8 2 6 Dodoma, 20th November, 2023 MWIGULU LAMECK NCHEMBA MADELU Minister of Finance 3

16. Pickup S/cabid or D/Cabin Nos Nos Nos Nos Nos Nos 1 4 4 8 2 6 Dodoma, 20th November, 2023 MWIGULU LAMECK NCHEMBA MADELU Minister of Finance 3

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

About this LexChat collection

Publisher and coverage

LexChat is published by Esheria. Coverage reflects the legislation currently mapped from identified source collections; it may be incomplete, delayed, or later corrected. The official source controls where it differs from this research page.

AI and research method

AI-generated material is explicitly labelled and published only through LexChat's quality controls. It is a research aid, not the source document.

Corrections and reporting

Report a source mismatch, factual issue, personal-data concern, or licensing question to support@esheria.co.ke. Include this page's URL and the supporting official source so the record can be reviewed, corrected, restricted, or withdrawn.

Legal-information disclaimer

LexChat provides legal information and research tools, not legal advice. Verify currency, status, citations, and jurisdiction with authoritative sources and a qualified professional where appropriate.