Bodi ya Mapato Zanzaibar (ZRB) inawakumbusha wafanyabiashara wote wanaowasilisha Ritani za VAT ambazo zina madai ya kodi kwenye manunuzi kwa bidhaa zilizonunuliwa Tanzania Bara, kwamba madai hayo ya kodi (INPUT TAX) hayatakubaliwa kama kodi kwenye manunuzi wakati wa kuwasilisha Ritani mpaka yaambatane na “Tax invoice” iliyotolewa Tanzania Bara.
Pia kwa mujibu wa Sheria ya VAT nambari 4 ya mwaka 1998 “Tax invoice” inatakiwa iambatane na Fomu ya kusafirishia mzigo (Transfer form) ambayo itajazwa kwa ukamilifu na mfanyabiashara na kuwekewa muhuri na TRA bandarini Dar Es Salaam wakati wa kutoa bidhaa na TRA bandarini Zanzibar wakati wa kuingiza bidhaa hizo.
Aidha “Tax invoice ni lazima iambatane na Risiti iliyotolewa kupitia mashine “Electronic Fiscal Devices” (EFD) au “Electronic Signature Devices” (ESD)
NOTICE TO ALL VAT REGISTERED TAXPAYERS
Any claim of Input Tax by a taxable person in Zanzibar for supplies purchased from a taxable person in Main land Tanzania shall in addition to the tax invoices issued by the suppliers be supported by the transfer forms dully completed by the claimant and authenticated by the Tanzania Revenue authority that the goods have actually been transferred to Zanzibar (Reg. no 16 of VAT Act No 4 of 1998.)
Note: The tax invoices should also accompanied with electronic receipts issued through Electronic Fiscal Devices (EFD) or Electronic Signature Devices (ESD)
ZRB will not accept any claim of input tax which did not fulfill the above mentioned conditions.
For more information contact our office by using ZRB email email@example.com