What is a VAT refund?
A taxable person will be entitled to a refund of VAT when in a particular accounting period the input taxes (VAT paid on purchase to his suppliers and imports) exceed the output taxes (VAT collected from his customers) for six consecutive accounting period
The application for refund should be made to the Commissioner General through VAT form accompanied with:
1. Certificate of genuineness
The certificate of genuineness shall be issued by an auditor who has been registered by National Board of Accountants and Auditors and who is registered as a tax consultant with Tanzania Revenue Authority
2. Computation of the refund amount;
3. Checklist for the applicant’s value added tax repayment
4. Airway bill/Bill of Lading
5. Road consignment note,
6. Landing certificate
7. EFDs receipts/invoices
8. Any other information as Commissioner General may require.
Upon receipt of the refund claim the Commissioner General is required to make decision on the claims within ninety days and inform the applicant on the amount of refund to be refunded.
VAT REFUND DIPLOMATS AND INTERNATIONAL BODIES
Application for refund to Embassy, diplomats and international bodies shall be made to the Commissioner General in form ITX 262.02.E
For the purpose of justifying diplomatic status or status of an international body; the refund claims should be endorsed by the Ministry responsible for foreign affairs and international cooperation.
It should also be accompanied by tax invoices which shows his/her Name/TIN related to the taxable supplies on which refunds claim is made.