The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2024

This section gives the Regulations their citation, says they are read together with the 2022 principal Regulations, and states they start on 1 July 2024.

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Jurisdiction: Tanzania
Instrument: Regulation
Citation: The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2024
Version: Undated source snapshot
Language: en
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VAT registration amendment data monetisation non-resident electronic service suppliers online data services online platforms user data

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This section gives the Regulations their citation, says they are read together with the 2022 principal Regulations, and states they start on 1 July 2024. This provision adds definitions for “monetisation of user data,” “user,” and “user data” in regulation 2. The regulations are amended to add “online data services” after paragraph (i) in regulation 3.

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Provisions of The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2024

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1
These Regulations may be cited as the Value
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AI-assisted research summary: This section gives the Regulations their citation, says they are read together with the 2022 principal Regulations, and states they start on 1 July 2024.

1. These Regulations may be cited as the Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2024 and shall be read as one with the Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) Regulations, 2022, hereinafter referred to as the “principal Regulations” and shall come into operation on the 1st day of July, 2024. Amendment of regulation 2
2
The principal Regulations are amended in
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AI-assisted research summary: This provision adds definitions for “monetisation of user data,” “user,” and “user data” in regulation 2.

2. The principal Regulations are amended in regulation 2 by adding in the appropriate alphabetical order the following new definitions: ““monetisation of user data” means direct or indirect- (a) sale of, user data or access to user data; (b) licensing of, user data or access to user data for business; (c) provision of access to user data; or (d) any other form of monetisation of user data generated by resident user; “user” means any person that uses, views, or otherwise interacts through an online platform; “user data” means any data generated or 1 Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) GN. NO.539O (Contd.) information collected through user engagement in an online platform in whether Tanzania Mainland disaggregated, or aggregated anonymised or in any other form;”. Amendment of regulation 3
3
The principal Regulations are amended in
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AI-assisted research summary: The regulations are amended to add “online data services” after paragraph (i) in regulation 3.

3. The principal Regulations are amended in regulation 3 by adding immediately after paragraph (i) the following: “(j) online data services.”. Dodoma, 30th June, 2024 MWIGULU LAMECK NCHEMBA MADELU, Minister for Finance 2

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The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2024

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Provisions of The Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) (Amendment) Regulations, 2024

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