VAT Refund To Non-Citizens : Tanzania Revenue Authority

Name of the Organization : Tanzania Revenue Authority
Type of Facility : VAT Refund To Non-Citizens
Country : Tanzania

Official Website : https://www.tra.go.tz/

VAT Refund To Non-Citizens :

This is Value Added Tax (VAT) refund payable to to eligible outgoing non-citizen passengers who are departing to a foreign destination. The scheme started from 1 January 2012.

Related : Tanzania Revenue Authority Corporation Tax Payment Procedure : www.statusin.org/4787.html

The refund requirements include :
** The claim for refund is to be submitted before expiry of six months after the date of issuance of the fiscalized receipt and the value of goods shall be not less than TSHS 400,000/=
** A person should be an outgoing non-citizen.
** The respective purchased goods should have not been used, and in case of sealed goods the package seal has to be intact, and not otherwise
** The claimant must submit the “fiscalized receipts” showing clearly the descriptions of the goods purchased to justify his/her claim.
** Passport
** Air ticket
** Boarding pass

Are all airports involved in effecting refund?
The refund claim can be lodged either at Julius Nyerere or Kilimanjaro International Airports only. Non-citizen passengers departing to a foreign destination through Zanzibar airport, taxes paid from Tanzania Mainland is not refunded because the tax laws which administer VAT are different. A refund to non-citizen is administered by VAT Act 1997 whereby the VAT in Zanzibar is administered by the VAT Act 1998.

Modalities for refund payment :
** Application for refund is lodged through application refund form while you are at the designated airport
** TRA shall process the refund after examining the submitted application form, original fiscalized receipts together with actual goods declared by the passenger.
** The passenger is charged the processing fee of 5% of the total amount of tax to be refunded.
** Refunds may be made in any currency as chosen by the passenger