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Student's Book Form Five

accountants, and engineers. As at the year 2024, it is also required by businesses with
an annual turnover which meets a registration threshold of at least TShs. 200 million and
TShs. 100 million in Tanzania Mainland and Zanzibar respectively. Figure 5.8 presents
a sample of VAT certificate issued by TRA.

FOR ONLINE READING ONLY

Figure 5.8: A sample of a VAT certificate

77 Business Studies for Advanced Secondary Schools

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