The Excise (Management and Tariff) Act, (cap. 147) has been amended on the following:
The deadline for filing excise duty return has been changed to 25th day of the following month from the last working day of the following month to which the return relates.
Excise duty has been introduced for commercial advertisement on betting, gaming, lotteries in print media, television or radio broadcasting. Service providers undertaking no-commercial advertisement of promotions, national lottery and licensed trial games have been excluded.
Excise duty has been introduced on undenatured ethyl alcohol having an alcohol strength in terms of volume of 80% or higher. Offsetting of the excise duty is allowed to licensed manufacturers acquiring undenatured ethyl alcohol who paid the excise duty and utilize the alcohol as a raw material for production of finished alcoholic products for instance spirits, liqueurs and other beverages under HS code 2208.
Excise duty on bottled water has been reduced to TZS 56 per litre from TZS 63.8 to promote clean and safe water consumption, support the growth of local small scale factories producing water and provide relief to consumers. Duty remission has also been introduced on undenatured ethyl alcohol with HS Code 2207 which should have been charged, levied or collected. The remission is applicable when alcohol is used as a raw material for the production of industrial energy by the producer of the undenatured ethyl alcohol; and for medical or laboratory use. This remission is subject to Commissioner’s approval.
For details on Tanzania tax matters, visit our Tanzania tax partner’s website at www.auditaxinternational.co.tz
