{"id":5341,"date":"2023-04-25T11:55:14","date_gmt":"2023-04-25T11:55:14","guid":{"rendered":"https:\/\/website.zanrevenue.org\/?page_id=5341"},"modified":"2025-04-02T15:45:36","modified_gmt":"2025-04-02T15:45:36","slug":"vat","status":"publish","type":"page","link":"https:\/\/website.zanrevenue.org\/sw\/vat\/","title":{"rendered":"Value Added Tax"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"5341\" class=\"elementor elementor-5341\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57a3070 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57a3070\" 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-308ef5d\" data-id=\"308ef5d\" 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-c80cff4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c80cff4\" 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-ac1b636 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac1b636\" 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-6725c87\" data-id=\"6725c87\" 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-0dfb3f1 elementor-widget elementor-widget-heading\" data-id=\"0dfb3f1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Value Added Tax ( VAT )<\/h2>\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-1a392e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a392e7\" 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-9cea776\" data-id=\"9cea776\" 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-2cc62a9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2cc62a9\" 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-74de470 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74de470\" 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-2f88094\" data-id=\"2f88094\" 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-f85260b elementor-widget__width-initial elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f85260b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">VAT registration threshold: Taxable  turnover TZS 100. Millions and above.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Hotels: To be registered for VAT, it should have the charging rate of atleast USD 100 and above for accommodation (BB) per person per night.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zero Rated Supplies:  Provided under the First Schedule of the VAT Act No. 4 of 1998<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Exempt Supplies and Imports: Provided under the Second Schedule of the VAT Act No. 4 of 1998<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Special Relief: Provided under the Third Schedule of the VAT Act No. 4 of 1998<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c40b43a elementor-widget elementor-widget-heading\" data-id=\"c40b43a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Value Added Tax (VAT), under The Value Added Tax Act No. 4 of 1998<\/h4>\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-60ca4d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60ca4d3\" 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-66 elementor-top-column elementor-element elementor-element-4cf8978\" data-id=\"4cf8978\" 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-2ab97d8 elementor-widget elementor-widget-html\" data-id=\"2ab97d8\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<table>\n        <tr>\n            <!-- Table Head -->\n            <th>DESCRIPTION OF GOODS\/ SUPPLIES<\/th>\n            <th>VAT RATES<\/th>\n        <\/tr>\n        <tr>\n            <!-- First Row  -->\n            <td>Supply of taxable goods and services in Zanzibar<\/td>\n            <td> 15%<\/td>\n        <\/tr>\n        <tr>\n             <!-- Second Row  -->\n            <td>Importation of taxable goods and services to Zanzibar<\/td>\n            <td>15%<\/td>\n        <\/tr>\n         <tr>\n             <!-- third Row  -->\n            <td>Exports of goods and services from Zanzibar<\/td>\n            <td>0%<\/td>\n        <\/tr>\n        <tr>\n             <!-- third Row  -->\n            <td>EFinancial services, insurance and Telecommunication Services and postal services.<\/td>\n            <td>18%<\/td>\n        <\/tr>\n    <\/table>\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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-861c492\" data-id=\"861c492\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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>Value Added Tax ( VAT ) VAT registration threshold: Taxable turnover TZS 100. Millions and above. Hotels: To be registered for VAT, it should have the charging rate of atleast USD 100 and above for accommodation (BB) per person per night. Zero Rated Supplies: Provided under the First Schedule of the VAT Act No. 4 [&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-5341","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5341","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=5341"}],"version-history":[{"count":55,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5341\/revisions"}],"predecessor-version":[{"id":8061,"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/pages\/5341\/revisions\/8061"}],"wp:attachment":[{"href":"https:\/\/website.zanrevenue.org\/sw\/wp-json\/wp\/v2\/media?parent=5341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}