Petroleum Levy
File for Petroleum LevyIt is charged, levied and imposed in respect of petroleum products including petrol, diesel, kerosine and Jet imported in Zanzibar and refined petroleum. The amount of petroleum levy payable is calculated based on the total amount of petroleum products imported and the rates specified under the Petroleum levy Act. This levy is administered under Petroleum Levy Act No. 7 of 2001.
The chargeable Rates
The charging rates of petroleum levy are as per below schedule:
| S.N | LEVY | PETROLEUM PRODUCTS AND RATES | |||
| PETROL | DIESEL | KEROSINE | JET | ||
| 1. | Petroleum levy | TZS 350 per liter | TZS 350 per liter | TZS 12.8 per liter | TZS 0.02 per liter |
| 2. | Road Development Fund | TZS 200 per liter | TZS 200 per liter | 0.00 | 0.00 |
| 3. | Road Licence Fees | TZS 100 per liter | TZS 100 per liter | 0.00 | 0.00 |
The filling of Return
The submission of return for the importer of petroleum product shall be made on or before the date on which the petroleum product was imported into Zanzibar. The return shall be submitted in a specified Form PL3 and attached with the following documents:
- Certificate of quantity on shore
- Certificate of quantity on arrival
- Form PL2 and
- Any other document as may be prescribed by the Commissioner.
The payment of Tax
The Petroleum levy shall be paid by the importer within Seven (7) days after the date on which the petroleum products were imported into Zanzibar.
