{"id":5321,"date":"2023-04-25T09:53:42","date_gmt":"2023-04-25T09:53:42","guid":{"rendered":"https:\/\/website.zanrevenue.org\/?page_id=5321"},"modified":"2025-04-02T15:51:33","modified_gmt":"2025-04-02T15:51:33","slug":"infrastructure","status":"publish","type":"page","link":"https:\/\/website.zanrevenue.org\/sw\/infrastructure\/","title":{"rendered":"Infrastructure tax"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"5321\" class=\"elementor elementor-5321\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f198488 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f198488\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75ce5b8\" data-id=\"75ce5b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-deee3bb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"deee3bb\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c49d63b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c49d63b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1fc793\" data-id=\"e1fc793\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb63184 elementor-widget elementor-widget-text-editor\" data-id=\"fb63184\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"title-post\"><h2>Infrastructure tax<\/h2><\/div><div class=\"post-content\"><div class=\"body-content\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">This Act may be cited as the Finance (Public Revenue Management) Act, 2015 and shall come into operation immediately after being assented to by the President.<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">(1) There shall be a tax to be known as the \u201cinfrastructure tax\u201d imposed in Zanzibar at the rates respectively specified in this Act.<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">(2) In this section \u201cinfrastructure tax\u201d means a tax which shall be collected and allocated to be infrastructure services in Zanzibar.<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">(3)\u00a0For the purpose of this Act, the source s of Infrastructure tax shall be:-<\/span><\/span><\/p><\/div><table style=\"height: 1148px;\" width=\"639\" cellspacing=\"0\" cellpadding=\"2\"><tbody><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\"><b>ITEMS<\/b><\/span><\/span><\/p><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\"><b>RATE<\/b><\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Guest stayed in any hotel resides in Zanzibar<\/span><\/span><\/p><\/td><td width=\"304\">\u00a0<\/td><\/tr><tr valign=\"top\"><td width=\"304\"><ol type=\"a\"><li><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">5 or 4 stars\u2019 Hotel<\/span><\/span><\/p><\/li><\/ol><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">5 USD or its equivalent in Tanzania Shillings per person per day<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><ol start=\"2\" type=\"a\"><li><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">3 and 2 Stars\u2019 Hotel<\/span><\/span><\/p><\/li><\/ol><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">4 USD or its equivalent in Tanzania Shillings per person per day<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><ol start=\"3\" type=\"a\"><li><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">1 Star Hotel and Others<\/span><\/span><\/p><\/li><\/ol><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">2 USD or its equivalent in Tanzania Shillings per person per day<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><ol start=\"4\" type=\"a\"><li><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Located in small Island within Zanzibar<\/span><\/span><\/p><\/li><\/ol><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">10 USD or its equivalent in Tanzania Shillings per person per day<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><ol start=\"5\" type=\"a\"><li><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Room located under water<\/span><\/span><\/p><\/li><\/ol><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">10 USD or its equivalent in Tanzania Shillings per person per day<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Passenger embarking from sea port in Zanzibar to another seaport in<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Zanzibar <\/span><\/span><\/p><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">TZS 1000 per person (Local)<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">1 USD (Foreigner)<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Passenger embarking from the sea port in Zanzibar to another sea port in Tanzania<\/span><\/span><\/p><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">TZS 2000 per person<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">2 USD (Foreigner)<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Every passenger embarking from the airports to destination in United Republic of Tanzania <\/span><\/span><\/p><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">TZS 2000 per person (Local)<\/span><\/span><\/p><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">2 USD (Foreigner)<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Petroleum products: (a) Diesel (b).Petrol <\/span><\/span><\/p><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">TZS. 100 per litre<\/span><\/span><\/p><\/td><\/tr><tr valign=\"top\"><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">Any person purchases electricity supply <\/span><\/span><\/p><\/td><td width=\"304\"><p class=\"western\" align=\"justify\"><span style=\"font-family: Century Gothic, sans-serif;\"><span style=\"font-size: medium;\">2% of the supply net value<\/span><\/span><\/p><\/td><\/tr><\/tbody><\/table><p class=\"western\" align=\"justify\">\u00a0<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Infrastructure tax This Act may be cited as the Finance (Public Revenue Management) Act, 2015 and shall come into operation immediately after being assented to by the President. (1) There shall be a tax to be known as the \u201cinfrastructure tax\u201d imposed in Zanzibar at the rates respectively specified in this Act. (2) In this [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-5321","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/comments?post=5321"}],"version-history":[{"count":28,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5321\/revisions"}],"predecessor-version":[{"id":8067,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5321\/revisions\/8067"}],"wp:attachment":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/media?parent=5321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}