The Value Added Tax (General)(Amendment) Regulation, 2021

1.-(1) These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2021 and shall be read together with the Value Added Tax (General) Regulations, 2015 hereinafter referred to as “principal Regulations”. (2) These Regulations shall be deemed to have come into operation on the 1st day of July, 2021. Amendment of regulations 36A

2. The principal Regulations are amended by deleting regulations 36A and substituting for it the following new Regulations- “Procedures for goods transferred to Mainland Tanzania 36A-(1). Subject to section 3(4) of the Act, the goods transferred from Tanzania Zanzibar to Mainland Tanzania shall be cleared through ports of entry in Mainland Tanzania and charged value added tax equal to the difference between the value added tax rate applicable in Mainland that of Tanzania Tanzania and Zanzibar. this (2) For purposes of regulation “transfer” means transfer of goods from Tanzania Zanzibar to Mainland Tanzania.”. 1 GN. NO. 714 (Contd.) Value Added Tax (General) (Amendment) Amendment of regulation 36B

3. The principal Regulations are amended by deleting regulation 36B and substituting for it the following: “Application for refund of goods purchased by registered tax payers in Zanzibar

36B.-(1) An application for Zanzibar refund to be made to Revenue Board under section 3(4) of the Acton goods supplied to a person registered under the value added tax Tanzania law administered to Zanzibar shall be made the in a form Commissioner General the ITX653.01.E Schedule to these Regulations. prescribed in in (2) The application shall be in arrear and following the made one month accompanied with documents: (a) tax invoice generated by Electronic Fiscal Device the showing name, Taxpayer’s Identification Number and Value Added Tax Registration Number of the customer registered in Tanzania Zanzibar; (b) landing certificate; (c) Single Administrative Document/Customs Declaration Form (IM 9); and (d) transire discharge result report. Amendment of Schedule

4. The Schedule to the principal Regulations is amended by adding Form ITX 653.01.E at the end of the Schedule. 2 GN. NO. 714 (Contd.) Value Added Tax (General) (Amendment) ______ SCHEDULE ______ (Made under regulation 36B(1)) Form No. ITX 653.01.E APPLICATION FOR REFUND OF VAT ON GOODS SOLD TO REGISTERED PERSONS IN ZANZIBAR TO: Commissinioner General P.O. BOX 11491, DAR ES SALAAM APPLICATION FOR REFUND OF VAT ON GOODS SOLD TO VAT REGISTERED PERSONS IN ZANZIBAR I…………………………..........................(the Commissioner of Zanzibar Revenue Board) apply for refund of Tanzania Shillings ...................................... being amount of VAT collected by Tanzania Revenue Authority on behalf of Zanzibar Revenue Board on account of goods sold to VAT Registered Persons in Tanzania Zanzibar for the month of……………………………..(state month(s)and year) as provided for under Section 3(4) of the Value Added Tax Act, Cap.148. Declaration I DO CERTIFY that the above information/data are correct and I undertake to confirm that the said goods were purchased in Mainland Tanzania by Registered Persons in Zanzibar and transfered from Mainland Tanzania for sale in Zanzibar as per attached Schedule and supporting documents. ....................................... ................... ...................................... Name of Authorised Officer Signature Date and 3 Value Added Tax (General) (Amendment) GN. NO. 714 (Contd.) Official Stamp NOTE: To be submitted in triplicate 4 GN. NO. 714 (Contd.) Value Added Tax (General) (Amendment) ITX653.01.E. Application for Refund of VAT on Goods sold to Registered Persons in Zanzibar ATTACHMENT TO THE VAT REFUND CLAIM FORM VAT REGIS TRAT ION NUM BER S / N . NAME OF REGIS TERE D PERS ON IN ZANZI BAR TAX PAY ER IDE NTIF ICAT ION NUM BER TAXP AYER IDEN TIFIC ATIO N NUM BER DESC RIPTI ON OF GOOD S PURC HASE D NAM E OF SUPP LIER IN MAI NLA ND TAN ZANI A VAT REGIS TRATI ON NUMB ER VAT EXCL USIV E AMO UNT DA TE OF RE CE IP T EF D RE CEI PT NU MB ER V A T A M O U N T 5 GN. NO. 714 (Contd.) Value Added Tax (General) (Amendment) NB: To be attached with the following particulars as stipulated under Regulation 36B(2). (a) a tax invoice generated by Electronic Fiscal Device (EFD) showing the name, Taxpayer’s Identification Number and Value Added Tax Registration Number of the customer registered in Tanzania Zanzibar; (b) landing certificate; (c) Single Administrative Document/Customs Declaration Form (IM 9); and (d) Transire discharge result report. Dodoma, 23rd September, 2021 MWIGULU LAMECK NCHEMBA MADELU Minister for Finance and Planning 6