The Commissioner General may, upon application by an applicant in the prescribed form, exempt value added tax on
(a) importation of raw materials to be used solely in the manufacture of long-lasting mosquito nets by local manufacturer having a performance agreement with the Government of the United Republic
(b) importation by a government entity or supply to a government entity of goods or services to be used solely for implementation of a project funded by-
(i) the Government;
(ii) concessional loan, non-concessional loan or grant through an agreement between the Government of the United Republic of Tanzania and another government, donor or lender of concessional loan or non-concessional loan; or
(iii) a grant agreement duly approved by the Minister in accordance with the provisions of the Government Loans, Grants and Guarantees Act entered between local government authority and a donor: Provided that, such agreement provides for value added tax exemption on such goods or service;
(c) importation or supply of goods or services for the relief of natural calamity or disaster.
(d) importation by or supply of goods or services to an entity having an agreement with the Government of the United Republic for purpose of operating or executing a strategic project: Provided that, such agreement provides for value added tax exemption on goods or services;
(e) an importation by or supply of goods or services to a non-governmental organization having an agreement with the Government of the United Republic solely for project implemented by the respective non-governmental organization: Provided that, such agreement provides for value added tax exemption on goods or services.
Note: The exemption granted under this part shall cease to have effect and the value added tax shall become due and payable as if the exemption has not been granted if the said goods or services are transferred, sold or otherwise disposed of in any way to another person not entitled to enjoy similar privileges as conferred under this Act.
Exemption to Investments Approved by NISC
The Minister shall, upon approval by the Cabinet and by order published in the Gazette, grant value added tax exemption on goods or services for implementation of special strategic investments approved by the National Investment Steering Committee under the Tanzania Investment Act