VAT ni nini? | What is VAT?

VAT ni nini? | What is VAT?

A value-added tax (VAT), known in some countries as a goods and services tax, is a type of tax that is gradually evaluated. It is charged on the price of a product or service at every stage of production, distribution, or sale to the final consumer.

VAT ni ushuru wa matumizi unaotozwa kwa bidhaa na huduma zinazoweza kulipwa wakati wowote thamani inaongezwa katika kila hatua ya uzalishaji na katika hatua ya mwisho ya uuzaji. VAT inatozwa na biashara iliyosajiliwa kwa VAT tu. VAT itatozwa kwa usambazaji wowote wa bidhaa au huduma Tanzania Bara ambapo ni usambazaji wa ushuru unaofanywa na mtu anayepaswa kulipia ushuru wakati wa biashara yoyote inayofanywa na yeye. VAT kuhusu uingizaji wa bidhaa zinazotozwa ushuru au huduma kutoka sehemu yoyote nje ya Tanzania Bara itatozwa VAT na taratibu zinazotumika chini ya Sheria za Forodha kwa bidhaa zinazoingizwa zitahusu VAT kwa uagizaji.

VAT is a consumption tax levied on goods and services that can be paid whenever a value is added at each stage of production and at the final stage of the sale. VAT is levied on a VAT registered business only. VAT will be levied on any supply of goods or services in mainland Tanzania where it is the distribution of taxes made by a person who has to pay taxes during any business done by him. VAT on import duty on goods or services from anywhere outside mainland Tanzania will be subject to VAT and the procedures applicable under the Customs Act for imported goods shall apply to VAT on imports.

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