THE VALUE ADDED TAX ACT - TRA

Acts Nos:
8 of 1998
s.69;
12 of
1999
s.35;
10 of
2002
s.7;
18 of
2002
s.53
G.N. No.
24 of
1999
Acts Nos:
15 of
2003
15 of
2004
13 of
2005
6 of 2006
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FIRST SCHEDULE
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(Section 9)
ZERO-RATED SUPPLIES
1. Exportation of goods and services from the United Republic of
Tanzania provided evidence of exportation is produced to the satisfaction of the
Commissioner.
2. The supply of goods, including food and beverages, for consumptions
or duty free sale on aircraft or ships on journeys to destinations outside the
United Republic of Tanzania.
NOTES:
For the purpose of this Schedule:
(a) goods are treated as exported from the United Republic of
Tanzania if they are delivered or made available to an address
outside the United Republic of Tanzania as evidenced by
documentary proof acceptable to the Commissioner;
(b) all supplies of services are treated as being supplied in the place
where the supplier belongs as defined in subsection (4), of section 7
except supplies of services which may be treated as exported,
subject to documentary proof acceptable to the Commissioner as
follows –
(aa) services relating to land, shall be treated as being exported, only
when the land, in respect of the services supplied, is situated
outside the United Republic of Tanzania;
(bb) any supply of service consisting of:
(i) cultural, sporting, scientific, education or
entertainment services;
(ii) services relating to exhibitions, conferences or
meetings;
(iii) services ancillary to, including organizing, any
supply of a description within the meaning of
paragraphs (aa) and (bb) herein; and
(iv) the valuation of, or any work carried out on any
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