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Value Added Tax (Imported Services) Regulations, 2001

Government Notice 249 of 2001

Revoked
This Government Notice was revoked on 2015-06-19 by Value Added Tax (General) Regulations, 2015.
Value Added Tax (Imported Services) Regulations, 2001
Citation
Government Notice 249 of 2001
Primary work
Value Added Tax Act
Date
31 July 2002
Language
English
Type
Government Notice
Collections
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Tanzania
Value Added Tax Act

Value Added Tax (Imported Services) Regulations, 2001

Government Notice 249 of 2001

  • Published in Tanzania Government Gazette
  • Commenced on 12 October 2001
  • [This is the version of this document at 31 July 2002.]
  • [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by 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. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
  1. [Revoked on 19 June 2015 by Value Added Tax (General) Regulations, 2015 (Government Notice 225 of 2015)]
[Section 14; G.N. No. 249 of 2001]

1. Citation

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

2. Interpretation

In these Regulations unless the context requires otherwise—"Act" means the Value Added Tax Act1;1Cap. 148"services" has the meaning assigned to it under section 5(4) of the Act;"imported services" means a supply of services on business outside mainland Tanzania to a recipient who is a resident of mainland Tanzania for the purpose of any business carried by that person.

3. Reverse charge on services

(1)Subject to subregulation (2) of this regulation, where services are imported than the same consequences under the Act shall follow as if the recipient had himself supplied the services in mainland Tanzania in the course of or in furtherance of his business, and such supply were a taxable supply.
(2)Supplies which are treated as made by the recipient under subregulation (1) above are not to be taken into account as supplies made by him when determining any allowance if input tax for partial exemption purposes.

4. Value of imported services

The value of imported services shall be the total amount paid for the supply or the value of any form of consideration, and shall be included in the taxable turnover of any business in determining liability for registration.

5. Time of supply

The recipient of the service must account for the tax on imported services when—
(a)the service is performed or completed;
(b)the invoice for the service is issued;
(c)any payment for the service is made, whichever is the earlier.

6. Recording

The recipient of the service shall record in the VAT Account:
(a)The tax due on imported services as output tax in the period in which the services are imported; and
(b)A claim for the accounted tax as input tax in accordance with normal rules.
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History of this document

19 June 2015
31 July 2002 this version
Consolidation
12 October 2001
Commenced

Cited documents 1

Act 1
1. Value Added Tax Act 67 citations

Documents citing this one 1

Gazette 1
1. Tanzania Government Gazette dated 2001-10-12 number 41