The Value Added Tax (General) (Amendment) Regulations, 2025

1. These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2025 and shall be read as one with the Value Added Tax (General) Regulations, 2015, hereinafter referred to as the “principal Regulations” and shall come into operation on the 1st day of July, 2025.

2. The principal Regulations are amended by adding immediately after regulation 31 the following: “Certificate of advance value added tax paid

31A. Subject to section 116 of the Act, a certificate of advance value added tax paid shall be in the form prescribed in the Schedule. Value added tax withholding certificate

31B. Subject to section 116 of the Act, tax a value withholding certificate shall be in the form prescribed in the Schedule.”. added Amendment of Schedule

3. The principal Regulations are amended in the Schedule, by- (a) deleting the Value Added Tax Return Form No.

240.02.B and substituting for it the following: 1 The Value Added Tax (General) (Amendment) GN. NO.352K (Contd.) ITX 240.02.B VALUE ADDED TAX (VAT) MONTHLY RETURN Document Reference Number : Part 1- General Information Name of Taxpayer 4) Trading Name, if required 9999999 6) Nature of Business 8) Postal Address 9) Business Physical Address 10) Contact Numbers 11) Email Address 12) Due Date for Submission of the Return a)Street/Location (Street/Ward/District) a) Land Line Number 3) Year of Income Tax Office 2) Taxpayer Identification Number 999-999-999 5) Period Covered by the return (Month) MAY 7) Residential Address b) Postal Town RESIDENT 2025 DAR ES SALAAAM b) Plot No c) Block No b) Mobile Number c) Fax Number Part 2 - Supplies of Goods and Services S n 1 2 Nature of Supplies a) Amount (Exclusive of VAT) b) VAT Charged Standard Rated Sales recorded by EFDMS<from EFDMS records> Standard Rated Sales not recorded by EFDMS <Manual keying in> - - - - 2 The Value Added Tax (General) (Amendment) GN. NO.352K (Contd.) 3 4 5 Special Relief Sales <from EFDMS records> Zero Rated Sales <from TANCIS records> Exempt Sales <from EFDMS records> 6 Total (Sum of row 1 to 5) Adjustments for Output Tax 7 Imported Services (Transfer from Schedule 1D) - - - - - - - - - 8 Deferred VAT on Imported Goods (from - Purchase Schedule E) Minor Error Insurance Receipts Cancellation of Registration 9 Deferred VAT on Locally Manufactured Goods (from Purchase Schedule F) Bad Debts Recovered 1 0 1 1 1 2 1 3 1 4 1 5 1 6 1 7 Part 3 - Purchases of Goods and Services Output Tax Withheld by Designated Agencies Total (Sum of row 7 to 15) Total Output Tax for the period (Sum row 6 and 16) Application for private use Standard Rated Purchases Local Standard Rated Purchases Import Exempt Purchases - Local Exempt Purchases - Import Non-creditable purchases Local Non-creditable purchases Import Total (Sum of row 18 to 19) 1 8 1 9 2 0 2 1 2 2 2 3 2 4 - - - - - - - 3 - - - - - - - - - - - - The Value Added Tax (General) (Amendment) GN. NO.352K (Contd.) Adjustments for Input Tax Deferred VAT on Locally Manufactured Goods Adjustment on becoming registered for VAT Insurance Payment Non creditable purchases included in Standard Rated Purchases (Negative) Imported Services (Transfer from Schedule 1D) Deferred VAT on Imported Goods 2 5 2 6 2 7 2 8 2 9 3 0 3 1 3 2 3 3 3 4 3 5 Part 4 - Computation of Tax Bad Debt Written Off Other adjustments Minor Error Total (Sum of row 25 to 33) Total Input Tax for the period (Sum of row 24 and 34) 3 6 3 7 3 8 3 9 4 0 Output Tax for the Period (Transfer from row 16 of Part 2) Input Tax for the period (Transfer from row 35 of Part 3) Total VAT Payable/(Repayable) - (Row 37 minus 37) VAT Credit Brought Forward from previous period Total VAT Due/(Carried Forward) - (Sum of row 38 and 39) - - - - - - - - - - - (b) adding the following forms immediately after Form No. ITX 266.02.E on notification for input tax credit at commencement the VAT Act 2014: 4 The Value Added Tax (General) (Amendment) GN. NO.352K (Contd.) CERTIFICATE OF ADVANCE VALUE ADDED TAX PAID (Under regulation 31A) I hereby certify that, I have, on this date of ………………. received the sum of Tanzania shillings …………………………………………………………… the Commissioner for Domestic Revenue Department/Large Taxpayer Department being by Advance VRN M/s……………………………………TIN………………. …………………………. in respect of taxable supplies amounting to TZS. ……………….. made for the month of ………….... in favour of Added Value Paid Tax The amount has been deposited into the Consolidated Fund in accordance with section 24 of Tanzania Revenue Authority Act, Cap. 399. As a taxable person, you are duly obliged to account for the Value Added Tax paid in the value added tax return of the respective period in accordance with section 71 of the Value Added Tax, Cap. 148. ……………………. Commissioner General 5 The Value Added Tax (General) (Amendment) GN. NO.352K (Contd.) VALUE ADDED TAX WITHHOLDING CERTIFICATE In respect of Supply of Taxable Goods and Services (Under regulation 31B) Name of Withholding Agent: ……………………………………………………… TIN: ………………………… VRN: ………………………… Name of the Supplier (Withholdee): ……………………………………… TIN: ………………………… VRN: ………………………… I hereby certify that, we have, on this date of ………………. deducted (withheld) in favour of the Commissioner for Domestic Revenue Department/Large Taxpayer Department withholding Value Added Tax from the above-named person as follows: Gross Amount of Consideration exclusive of Value Added Tax TZS…………… Amount of Value Added Tax TZS. …………………………. Value Added Tax Withheld in respect of Supply of Goods - 3% = TZS ……………… Value Added Tax Withheld in respect of Supply of Services - 6% = TZS …………… I further certify that the above VAT has been REMITTED in TRA’s Commissioner for Domestic Revenue/Commissioner for Large Taxpayers Bank Account. VAT was withheld from the following invoice (s): Invoice Number VAT Exclusive Amount VAT Amount ……………………. Commissioner General Dodoma, 29th June, 2025 MWIGULU LAMECK NCHEMBA MADELU, Minister for Finance 6