CHAPTER 239
DODOMA SPECIAL INVESTMENT AREA ACT

[SUBSIDIARY LEGISLATION]

INDEX TO SUBSIDIARY LEGISLATION

    REGULATIONS

        The Dodoma Special Investment Area (Control Mechanism and Operation Procedures) Regulations

REGULATIONS

THE DODOMA SPECIAL INVESTMENT AREA (CONTROL MECHANISM AND OPERATION PROCEDURES) REGULATIONS

(Section 19)

G.N. No. 5 of 1990

1.    Citation

    These Regulations may be cited as the Dodoma Special Investment Area (Control Mechanism and Operation Procedures) Regulations.

2.    Interpretation

    In these Regulations, unless the context otherwise requires–

    "the Act" means the Dodoma Special Investment Area Act *;

    "Committee" means the Dodoma Investment Control Committee established under regulation 21 of these Regulations;

    "proper officer" means any officer whose right or duty is, in accordance with any relevant written law relating to customs, to require the performance of, or to perform, the act referred to.

3.    Entry of specified products

    The specified products imported under the Act shall be duly entered in the prescribed forms at the port or place of importation by the Capital Supplies Company or their duly appointed licensed customs agents within twenty-one days of the commencement of discharge of the importing vessel, aircraft or vehicle, in accordance with the provisions of the Excise (Management and Tariff) Act *, the Value Added Tax Act * and the Customs (Management and Tariff) Act *.

4.    Conveyance of specified products

    (1) The specified imported goods having been duly entered and delivered from the port or place of importation, shall be conveyed by the Capital Supplies Company to Dodoma within a period of one month from the date of release or within such further period as the proper officer may allow.

    (2) Upon arrival in Dodoma of specified products the Capital Supplies Company shall store such products in a bonded warehouse duly licensed and operated in accordance with the Excise (Management and Tafirr) Act * and the Customs (Management Tariff) Act *.

    (3) The specified local products procured by the Capital Supplies Company from a supplier or manufacturer shall be–

    (a)    delivered to the Capital Supplies Company accompanied by a Treasury Delivery Note in Form No. ST. 05A and a copy of such form shall be submitted to the Regional Customs and Value Added Tax officer of the area in which the supplier or manufacturer is situated, for onward transmission to the Regional Customs and Value Added Tax officer of Dodoma as an advance copy;

    (b)    conveyed to a bonded warehouse in Dodoma within thirty days of delivery from the supplier or manufacturer or such further period as may be allowed by the proper officer.

5.    Maintenance of records

    (1) The Capital Supplies Company shall maintain Registers prescribed by the Commissioner of Customs and Value Added Tax where the receipts and sales of the bonded goods shall be recorded.

    (2) The Registers mentioned under paragraph (1) of this regulation shall be inspected by the proper officer.

6.    Provision of facilities

    The Capital Supplies Company shall provide the necessary facilities for the smooth carrying out of the required inspection and examination of the specified goods.

7.    Keeping of Records

    The Registers in respect of the specified goods stored in, and sold from the bonded warehouse shall be kept for a period of five years or such further period as the Commissioner of Customs and Value Added Tax may specify and shall not be destroyed without his consent.

8.    Return of sale of specified products

    (1) The sale of specified products, by the Capital Supplies Company, to persons having specified businesses or industries in Dodoma in respect of–

    (a)    imported specified products, shall be reported to the regional Customs and Value Added Tax Officer in Dodoma in the prescribed form on a monthly basis; or

    (b)    local specified products, shall be reported to the Regional Customs and Value Added Tax officer in Dodoma in the prescribed form ST.02A on a weekly basis, and such forms shall indicate, as the case may be, the numbers and dates of the relevant customs documents, number and date of the respective Treasury Delivery Note (ST. 05A), sale receipts, full description, quantity and value of specified products and the full name and address of the buyers.

    (2)     Where no sales are made a Nil Return shall be submitted.

9.    Application of section 134 of the Income Tax Act

    The provisions of section 134 of the Income Tax Act *, shall apply with respect to any document which is authorised or required to be given, served or issued by the Commissioner of Income Tax under these Regulations.

10.    Notification of business activities

    Any person who wishes to register–

    (a)    a specified business; or

    (b)    a specified industry, shall within thirty days of the beginning of his accounting date notify the Dodoma Regional Principal Assessor of Income Tax of his business activities and any other information as may be required.

11.    Notification of shares

    Any company or body corporate whose part of its share capital is held by the Capital Development Authority shall notify the Dodoma Regional Principal Assessor of Income Tax of the number of shares so held within thirty days of issue of such shares.

12.    Requirement for submission of income tax returns and accounts

    (1) Every person, company or body corporate entitled to income tax remission under the Act shall be required to furnish a return of his income and accounts of his business for every year of income tax as required by the Income Tax Act *.

    (2) Every person submitting a return of his income and accounts of his business as required under this regulation, shall include in such a return a full statement of his income including that accruing to him from any business or industry specified under the Act, but the income from such specified business or industry shall be identified as against the total income.

13.    Registration

    (1) Every application for registration by any person, company or a body corporate in pursuance of section 17 of the Act, shall be made in writing to the Director-General of Capital Development Authority to be processed in the appropriate manner.

    (2) Every person, company or body corporate shall upon registration be furnished with a certificate in the form set out in the Schedule to these Regulations.

14.    Notification of Registration

    The Capital Development Authority shall submit to the commissioner of Income Tax and Commissioner of Customs and Value Added Tax the list of persons, companies or body corporates whose business or industries it shall register; and such list shall include the full name, address and type of business or industry so registered.

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15.    Procurement of local specified products

    The Capital Supplies Company shall issue a local Purchase Order for its requirements of specified local products to the local manufacturer giving therein full description and quantity of such specified products and quoting the Act exempting payment of value added tax.

16.    Mode of payment

    The Capital Supplies Company shall effect payment for the procured specified local products to the supplier or manufacturer by means of the company's cheque, banker's draft, or cheque of telegraphic transfer.

17.    Report of arrival of specified products

    Upon arrival of specified local products in Dodoma, the Capital Supplies Company shall report such arrival to the Regional Customs and Value Added Tax Officer of Dodoma by producing the relative Treasury Delivery Note and other related documents issued by the supplier or manufacturer.

18.    Receipts

    The Capital Supplies Company shall ensure a receipt is duly issued for any sale of specified products made to any person having a specified business or industry in Dodoma.

19.    Importation on behalf of Capital Supplies Company

    The Capital Supplies Company shall notify the Commissioner of Income Tax on any importation done on their behalf before clearance through customs, giving the full name and address of the importer, full description, cost, freight and insurance value and the purchase-price paid by Capital Supplies Company.

20.    Sales and loss of specified products

    Where any specified products are pilfered or otherwise negligently lost while in transit to Dodoma or during storage in the bonded warehouse, the duty and value added tax due thereon shall be immediately payable by the Capital Supplies Company.

21.    Establishment

    There is established a Committee to be known as the Dodoma Investment Control Committee which shall be answerable to the Minister responsible for capital development.

22.    Composition

    The Committee shall be composed of–

    (a)    the Director of Estate Development of the Capital Development Authority who shall be the Chairman;

    (b)    the General Manager of Capital Supplies Company;

    (c)    the head of Development Promotions of the Capital Development Authority;

    (d)    the Director of Designs and Construction of the Capital Development Authority;

    (e)    the Regional Principal Income Tax Officer in-charge of Dodoma Region;

    (f)    the Regional Customs and Value Added Tax Officer in-charge of Dodoma Region;

    (g)    a representative from the Office of the Minister responsible for capital development;

    (h)    the Sales and Stock Control Manager of Capital Supplies Company who shall be the Secretary; and

    (i)    the Dodoma Municipal Trade officer.

23.    Functions of the Committee

    The functions of the Committee shall be:

    (a)    to receive, consider and approve applications for the purchase of specified products; and

    (b)    to receive and consider operational reports from Capital Supplies Company relating to the purchase and sale of specified products.

24.    Meetings of the Committee

    (1) The Committee shall meet not less than once every month.

    (2) All meetings of the Committee shall be convened by the Chairman or his delegate from amongst the members.

    (3) The Chairman shall preside at all meetings.

    (4) In the absence of the Chairman the members present at the meeting shall elect one of their number to be a chairman for the meeting.

25.    Quorum and voting at meetings

    (1) Five members shall constitute a quorum at any meeting of the committee.

    (2) All acts, matters and things authorised to be done by the Committee shall be decided by a resolution of the members present.

    (3) A decision of the majority of members present and voting at a meeting of members shall be deemed to be a decision of the Committee.

26.    Minutes of meetings of committee

    Minutes in proper form of each meeting of the Committee shall be confirmed by the Committee at the next meeting and shall be signed by the Chairman of the meeting.

27.    Procedure

    Subject to the provisions of these Regulations, the Committee shall have power to regulate its own procedure in regard to:

    (a)    mode and form of application;

    (b)    basis of evaluation and categorisation of the applications;

    (c)    monitoring and controlling the proper usage of specified products, water and electricity consumption.

28.    Remission on electricity and water charges

    Every specified industry shall be required to produce the Certificate of Registration from the Capital Development Authority for the purpose of benefiting from remissions provided under sections 13 and 15 of the Act.

29.    Penalty

    Any person who contravenes any of the provisions of these Regulations commits an offence and shall be punishable under the Act.

SCHEDULE
FORMS

FORM ST 05A
REGISTER OF SPECIFIED LOCAL PRODUCTS IN BONDED WAREHOUSE

REGISTER NO. RCSTO .01

(Regulation 5(1))

REGISTER NO. 125

(Regulation 5(2))

FORM 143
TANZANIA CUSTOMS AND VALUE ADDED TAX DEPARTMENT MONTHLY SALES RETURN OF SPECIFIED IMPORTED GOODS

THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF FINANCE

(Regulation 8(1)(a))

FORM ST. 02A
WEEKLY SALES RETURN

THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF FINANCE

(Regulation 8(1)(b))

CERTIFICATE OF REGISTRATION

(Regulation 13(2))

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