What is VAT?
Is a consumption tax charged on taxable goods and services whenever value is added at each stage of production and at the final stage of sale. VAT is charged by business registered for VAT only.
What is the scope of VAT?
The VAT shall be charged on any supply of goods or services in Mainland Tanzania where it is a taxable supply made by a taxable person in the course of any business carried on by him. The VAT on the importation of taxable goods or services from any place outside Mainland Tanzania shall be charged VAT and the procedures applicable under the Customs Laws for imported goods shall apply in respect of VAT on imports.