Value Added Tax (Registration) Regulations, 1998

Jurisdiction
Tanzania
Citation
Government Notice 176 of 1998
Primary work
Value Added Tax Act
Date
31 July 2002
Language
English
Type
Legislation
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Tanzania
Value Added Tax Act

Value Added Tax (Registration) Regulations, 1998

Government Notice 176 of 1998

  • Published in Tanzania Government Gazette
  • Commenced on 17 April 1998
  • [This is the version of this document at 31 July 2002.]
  • [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
[Section 19; G.N. No. 176 of 1998]

1. Citation

These regulations may be cited as the Value Added Tax (Registration) Regulations.

2. Interpretation

In these Regulations, unless the context requires otherwise—"Act" means the Value Added Tax Act 1;1Cap. 148"Commissioner" means the Commissioner for Value Added Tax;"taxable person" means person registered or required to be registered under the provisions of this Act;"taxable turnover" means that part of the turnover of a business applicable to taxable suppliers;"VAT" means Value Added Tax.

3. Taxable turnover requiring registration

(1)Where the taxable turnover of any taxable person exceeds or is likely to exceed—
(a)twenty million shillings in a period of twelve consecutive months commencing on or after the 1st day of January, 1997; or
(b)five million shillings in any period of three consecutive months commencing on or after the 1st day of October, 1997,
that taxable person shall make an application for registration for the purposes of the Act to the Commissioner.
(2)In calculating the taxable turnover of a taxable person, any supplies made in the course of business prior to the commencement of VAT shall be regarded as taxable if those supplies would be taxable if made after the commencement of VAT.

4. Manner and form of application

(1)An application for registration under subregulation (1) of regulation 3 shall be made in the form prescribed in the Schedule to these regulations and lodged in any manner with the Commissioner within thirty days of the taxable person becoming liable to make the application.
(2)The application shall be deemed to have been made when it is received by the Commissioner.

5. Notification of changes

A taxable person shall notify the Commissioner in writing within thirty days after the occurrence of any of the following events—
(a)his cessation of making taxable supplies;
(b)the taxable turnover falls below the turnover prescribed under subregulation (1) of regulation 3 of these regulations;
(c)a change in ownership of the business including change in the constitution of, or the terms governing the business;
(d)a change in the name or trading name of business, or in the name or address of the owner or any of the owners of the business;
(e)a change of the business address;
(f)a change of or addition to, business premises;
(g)any other major change in the nature, control or conduct of the business.

6. Representative of a taxable person

Where a taxable person is an unincorporated body other than a company incorporated under the Companies Act 2 and anything is required by or under the Act or Regulations made under the Act to be done by the taxable persons, the person responsible for performing the duties imposed under the Act or Regulations made under it shall be in case of—2Cap. 212
(a)a partnership, each and every partner jointly and severally;
(b)a club, association or organization the affairs of which are managed by its members or any committee of its members, any person who is the treasurer or any person whose functions are similar to those of a treasurer of the club, association or, organisation as the case may be;
(c)a person under a legal disability, a bankrupt or incapacitated person, his guardian, curator, administrator or any other person having the management and control of his affairs;
(d)a deceased person or his estate, the executor or administrator of estate; and
(e)a company which is placed under receivership or liquidation, the receiver or liquidator, as the case may be.

Schedule (Regulation 4)

Application for registration for VAT

[Editorial note: The form has not been reproduced.]
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History of this document

31 July 2002 this version
Consolidation
17 April 1998
Commenced