Dar es Salaam, 1st March, 2023:
The provision of Section 28 and Section 29 of the Value Added Tax Act, Cap. 148 (R.E 2019) require persons who meet the set Value Added Tax (VAT) registration criteria, to apply to the Commissioner General to register for VAT. Among the criteria for VAT registration is the attainment of set turnover threshold. Moreover, Regulation 14 of the Value Added Tax (General) Regulations 2015 clarifies the set registration threshold to be One Hundred Million Shillings.
The review of our database for VAT registered traders has revealed that, some of VAT registered traders have turnover below the required threshold hence have lost criteria for registration. In order to increase efficiency in administering VAT, the Commissioner General intends to exercise powers conferred under Section 41 of the VAT Act to cancel VAT registration of all traders whose turnover have fallen below the required threshold and those who lost qualities provided under Section 29 of the same Act. However, this notice does not remove the obligation to pay tax liabilities or submit previous tax returns by taxpayers who are intended to be deregistered.
In view of the above, the general public is notified that, the list of taxpayers whose VAT registration will be cancelled is available in the TRA Website (www.tra.go.tz). Taxpayers who will be aggrieved with this decision, are required to file to the Commissioner General statement of reasons stating why they should not be deregistered from VAT. The statement should be channelled through respective Regional Manager’s Offices, and be made within thirty (30) days from the date of this notice. The Authority will continue with the deregistration process without further notice upon expiration of the provided period.
For further information, please visit your nearest TRA office or use the following contacts to reach us: –
Website: www.tra.go.tz
Toll Free: 0800 750 075 or 0800 780 078
WhatsApp: 0744 23 33 33
E-mail: [email protected] or [email protected]
