Value Added Tax (Transitional) Regulations, 1998

Jurisdiction
Tanzania
Citation
Government Notice 178 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 (Transitional) Regulations, 1998

Government Notice 178 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.]
[Sections 68 and 70; G.N. No. 178 of 1998]

1.

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

2.

In these Regulations, unless the context requires otherwise—"Commissioner" means the Commissioner for Value Added Tax;"sales tax" means the tax charged under the Sales Tax Act, 19761.1Act No. 13 of 1976

3.

(1)A taxable person shall recover the sales tax paid by him on goods which are taxable supplies under section 5 of the Value Added Tax Act2 and are in his stock for sale at the start of business on the 1st day of July, 1998:2Cap. 148Provided that—
(a)the taxable person is registered for Value Added Tax purposes;
(b)the goods are purchased on or after the 1st day of January, 1998;
(c)records of stock purchases and suppliers and records of sales and customers are maintained from the 1st day of January, 1998;
(d)stock is taken on the 30th day of June, 1998;
(e)such goods are in the ownership and possession of the taxable person at the start of business on the 1st day of July, 1998; and
(f)the taxable person produces documentary evidence to satisfy the Commissioner that sales tax was paid in respect of the goods for which he seeks to recover sales tax.

4.

(1)To qualify for recovery of sales tax the claim shall be:
(a)made in the form prescribed in the Schedule to these Regulations;
(b)lodged not later than the 30th day of September, 1998 at the tax office for the address at which the taxable person is registered; and
(c)approved by the Commissioner.
(2)Any sales tax approved for recovery under these Regulations shall be deemed as deductible input tax if the deduction is made on a VAT return for a prescribed accounting period ending not later than the 30th day of November, 1998.

5.

Any net tax repayable pursuant to subregulation (2) of regulation (4) shall be subject to the provisions of section 17.

Schedule (Regulation 4)

Forms

[Editorial note: The forms have not been reproduced.]
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History of this document

31 July 2002 this version
Consolidation
17 April 1998
Commenced