Generally, businesses with or expecting to generate an annual taxable turnover of more than TZS 100 million in Mainland Tanzania and TZS 50 million in Tanzania Zanzibar must register for VAT. The Commissioner has the discretion to register (as intending traders) investors whose projects have not commenced production of taxable supplies but wish to be VAT-registered in order to reclaim the tax they incur on start-up costs. A business that only makes exempt supplies is unable to register for VAT and, consequently, unable to recover the VAT incurred on inputs. ![]() The standard rate of VAT is 18% in Mainland Tanzania and 15% in Tanzania Zanzibar, but the export of goods and certain services is eligible for zero rating. ![]() ![]() VAT is chargeable on all taxable goods and services supplied in, or imported into, the United Republic of Tanzania.
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