Tanzania - Apply for A Value added Tax VAT

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Procedure

• Registration for VAT is mandatory to every person upon attaining the registration threshold of 100 million in the period of twelve months and above or 50 million in period of six months ending at the end of the previous months.
  
• A person who is required to be registered shall make an application to Commissioner General within thirty days (30) but an intending trader may make such application at any time.
  
  

Apply In-Person :

1. Visit the nearest TRA office to make your application, at the office request for the VAT application from for VAT registration or Download it online https://www.tra.go.tz/index.php/forms/151-domestic-revenue-forms Under VAT look for ITX245.02.E - Application for Registration.
   
2. Fill in the application from with the correct information and submit it to the attending officer.
   
3. The officer will review your application and forward it to the Commissioner General for approval.
   
4. The office of the TRA will make physical visit to the area of the business to conduct an assessment to validate if you are eligible for VAT registration and forward their results to the Commissioner General.
   
5. If the Commissioner General is satisfied that you required to be registered with VAT and there is a good reason including protection of Government revenue register and notify you not later than 14 days after the day on which registration is done regardless of the turnover.
   
6. Upon registration, you will be issued with a Certificate of Registration stating the name and principal place of business of the taxable person, the date on which the registration takes effect, your Taxpayer Identification Number and VAT registration number.
   

Note: A person shall show his Taxpayer Identification Number and his VAT registration number in any return, notice of appeal or other documents used for official VAT purposes and display his certificate of registration in a noticeable position at his principal place of business.

Application by a Non-Resident :

1. Where a non-resident person is liable for VAT, he/she must appoint a value added tax representative in Mainland Tanzania. The representative however must be a taxpayer with a Tax Identification Number (“TIN”), possess a statement of declaration of representative and have capacity to deal with the VAT affairs of a non-resident. The person standing as representatives can either be a company or an individual. The non-resident also may lodge a security which the Commissioner General deems right.
   
   

Apply Online :

1. For online application, visit Online
   
2. Click on “File Returns” in the middle section to open a new page and follow these instruction to fill your returns : [E-Filing%20VAT.pdf Returns]

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Required Documents

• AT application and registration form (original)
• Identification (Simple copy) Voter's ID or passport
• Certificate of incorporation (Simple copy)
• Business license (BRELA) (Simple copy) or Certificate of compliance (BRELA) (Simple copy)
• Memorandum and articles of association (Simple copy)
• Passport size Photos (2 original)
• Lease agreement (Simple copy) Must show business location and fee paid
• Taxpayer Identification Number (TIN) Certificate (Simple copy)
• Bank account number
• Revenue projections (Simple copy) For those wishing to register with VAT immediately after registering business

Office Locations & Contacts

TRA Contacts
Headquarters
Postcode: 28 Edward Sokoine Drive, 11105 Mchafukoge, Ilala CBD,
P.O.Box 11491, Dar es salaam, Tanzania

Contact details and Branches: Details

Eligibility

• The law requires a person whose threshold is equal to 100 Million in the period of 12 months and above or the threshold is equal to 50 Million in the period of six months ending at the end of the previous month to be registered for VAT.

Fees

Application is Free

Validity

• Until you are not able meet the VAT threshold or you request for De- registration of the VAT.

Documents to Use

• Application form ITX245.02.E - Application for Registration

Sample Documents

Details

Processing Time

• Within a Week

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Instructions

1. Registration for VAT is mandatory to every person upon attaining the registration threshold of 100 million in the period of twelve months and above or 50 million in period of six months ending at the end of the previous months. This condition applies to all types of registration except for professional service providers, Government entity or institution which carries on economic activity and an intending traders after fulfillment of sufficient evidence such as contracts, tenders, building plans, business plans and bank financing.
   
2. A person who is required to be registered shall make an application to Commissioner General within thirty days (30) but an intending trader may make such application at any time.
   
3. If the Commissioner General is satisfied that a person is required to be registered with VAT and there is a good reason including protection of Government revenue but has not applied for it, shall register and notify such person not later than 14 days after the day on which registration is done regardless of the turnover.
   

Required Information

• Applicant
• Type of Business
• Address of Business
• Declaration made by applicant
• Signature
• Date of application
• Date of Approval

Need for the Document

• This document is required to prove that you are a registered VAT tax payer and you will need the VAT number to file your returns with the TRA.

Information which might help

• Value Added Tax is charged on persons registered for VAT only and is charged on both locally produced goods and services on imports. In case of taxable Import, the importer is the one responsible for payment of VAT whether registered or not registered for VAT. In case of taxable supply made in Mainland Tanzania, the supplier is required to pay for VAT. Further for the case of taxable supply of imported services, VAT should be paid by the purchaser.

Other uses of the Document/Certificate

1.Registration simplifies tax collection in the country;

2.Registration is proof that a taxpayer is legal recognized;

3.Registration supports legality of operation of a person / business / company;

4.The registration certificate can be used as identity document and proof of ownership of business;

External Links

• Tanzania Revenue Authority: Revenue
• Tanzania Investment Centre: Investment

Others

More information which might help people.