The Government through The Finance Act, 2022 amended the Income Tax Act, Cap 332 and the Value Added Tax (VAT) Act, Cap 148 to accommodate taxation of Non-Resident Electronic Service Providers/Supplies in Tanzania.
In case of Digital Service (DST), return filing shall be for every month from month of July, 2022 onward while in the case of Value Added Tax (VAT), return filing shall commence with the returns for the month of February, 2023 whose due date is on or before 7th March, 2023. Penalty and interest rising from belated return above shall be waived.
Source: www.tra.go.tz
