Tanzania - Apply for Fund Refund of Negative net amount

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Procedure

Apply In-Person:

1. To apply for fund refund of negative net amount, the applicant has to visit the Tanzania Revenue Authority contact link
2. At the office request for the Fund Refund of Negative net amount application from or the applicant can download it online Revenue Forms under VAT forms look for ITX260.02. E - Application for Fund Refund of Negative net amount.
3. Fill in the application form, attach the documents that are mentioned under “Required Documents” section of this page, and submit it to the assisting TRA officer.
4. The office will validate the application and forward it to the Commission General.
5. Upon receipt of the refund claim the Commissioner General will make decision on the application on the basis of the information provided without under taking an audit or investigation, and shall within ninety days of it receipt makes decision on the application and informs the applicant on the amount to be refunded, and the period upon which such a refund shall be made.
6. There is no fee for this procedure.
7. The refund once processed is paid to the taxpayer through Interbank Settlement System (TISS) or through the bank account.

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Required Documents

• Certificate of geniuses issued by the auditor registered by NBAA and who is registered as a tax consultant with TRA
• A checklist of details of issues regarding the refund application must be properly filled and completed by the applicant.
• For a case of Regularly Repayment traders the following documents are vital to be submitted
  • Single Bill of Entry
  • Bill of Lading
  • Airway bill
  • Road consignment note
  • Landing certificate
  • EFDs receipts/invoices
• Brief working from the auditor as to how the claimed amount has been arrived at including the summary of purchases and sales
• Filled application form ITX260.02.E
• Identification documents

Office Locations & Contacts

TRA Contacts
Headquarters
Postcode:28 Edward Sokoine Drive,11105 Mchafukoge, Ilala CBD
P.O Box 11491, Dar es salaam, Tanzania
Regional Office Addresses are available in the following link

Eligibility

• A taxable person may apply for a refund where a person has over paid a net amount payable for a tax period

Fees

• There is no fee for this procedure.

Validity

• The validity for this procedure is three months

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The processing time for this procedure will be mentioned by the concerned authorities.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, the applicantku, the applicanttube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.the [applicanttube.com/watch?v=Y0US7oR_t3M' Link] Video ID is 'Y0US7oR_t3M'.

Instructions

• A taxable person will be entitled to a refund of VAT when in a particular prescribed accounting period when his tax liabilities are not exhausted by allowable deductions or where its returns for prescribed accounting periods regularly result in excess credits. The refund once is processed is paid to the taxpayer through Interbank Settlement System (TISS) or through his or her bank account.
• A taxable person may apply for a refund where a person has over paid a net amount payable for a tax period, the application may be logged through form VAT ITX260.02E accompany with:
• Certificate of geniuses
• The certificate of geniuses referred to under sub regulation 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
• Computation of the refund amount;
• Checklist for the applicant’s value added tax repayment.
• And any other information as Commissioner General may require.
• Upon receipt of the refund claim the Commissioner General makes decision on the application on the basis of the information provided without under taking an audit or investigation, and shall within ninety days of it receipt makes decision on the application and informs the applicant on the amount to be refunded, and the period upon which such a refund shall be made

Required Information

• Full names
• VAT number
• TIN number
• Address
• Date

Need for the Document

• The applicant will be required to fill the application form for VAT refund if the applicant are making a claim for tax the applicant over paid during a tax period

Information which might help

• Any refund may be offset against other taxes, penalties and interest owing to Tanzania Revenue Authority by the taxable person, but the Commissioner General shall inform the taxable person in writing.
• Applications for refunds to diplomats and international organizations must be submitted to the Commissioner General in the form ITX 262.02.E, be approved by the Ministry in charge of foreign affairs and international cooperation, and be accompanied by tax invoices for the taxable supplies on which the refund request is made.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• For more information please check the following VAT

Others

More information which might help people.