VALUE ADDED TAX (VAT)
VAT stands for Value Added Tax. It is a consumption tax charged on taxable goods, services immovable property of any economic activity whenever value is added at each stage of production and at the final stage of sale. VAT is charged on both locally produced goods and services and on imports. Value Added Tax is charged by persons registered for VAT only. A VAT return is a form used to submit tax payments to TRA. Currently VAT registered traders are supposed to submit returns to TRA online or in paper form. VAT return is to be submitted on or before the 20th day of the following month.
For more Details follow this link: https://www.tra.go.tz/index.php/value-added-tax-vat