Finance Act 2010 - TRA
Finance Act 2010 - TRA Finance Act 2010 - TRA
Amendmentofsection1248. The principal Act is amended in section 124(3), bydeleting the phrase "mobile phone services" and substitutingfor it the word "airtime".Amendmentofthe FourthSchedule9. The Fourth Schedule to the principal Act is amendedby deleting the rates of excise duty specified in the FifthColumn which are currently imposed on items specified in theThird Column and substituting for them the rates specified inthe Sixth Column:"FOURTH SCHEDULEH.s.Code Description Unit Old Excise NewHeading No. Rates ExciseRates22.02 Waters, including mineralwaters and aerated waters,containing added sugar orother sweetening matter or0Oavoured, and other nonalcoholicbeverages, notincluding fruit or vegetable2202.10.00juices of headin2 20.09- Waters, including L Tshs. 58 Tshs.63mineral waters and aerated per litre perUtrewaters, containing addedsugar or other sweeteningmatter or flavoured2202.90.00 -Other L Tsh 58.00 Tshs. 63per litre per litre22.03 Beer made from malt L2203.00.10 ••- Stout and porter Tshs. 354 Tshs.per litre 382 perlitre2203.00.90 ••• Other L Tshs. Tshs.354.00 per 382 perlitre litre22.04 Wine of fresh grapes, Lincluding fortified wines;grape must other than thatof headinJl20.09 .• Sparkling wine2204.10.90 --other Tshs. Tshs.1,132.00 1,223per litre per litre
- Other wine; grape must L Tsbs. Tshs.with fermentation prevented 1,132.00 1,223or arrested by the addition perDtre perUtreof alcohol:-0 In containers holding 2 Ior less2204.21.90 _•• Other L Tshs. Tshs.1,132.00 1,223perDtre perUtre2204.29.90 --- Other Tsbs. Tshs.1,132.00 1,223per Utre per litre• Other grape must2204.30.90 --other Tshs. Tshs.1,132.00 1,223per litre per litre22.05 Vermouth and other wine of Lfresh grapes flavoured withoJanb; or lI1"ODJ8tic substances.- In containers holding 2 I2205.10.90or less--- Other Tsbs. Tshs.. 1,2231,132.002205.90.90 _0. Other LDerlitre per litreTsbs. Tshs.1,132.00 1,223perUtre per litre22.06 Other fermented beverages(for example, cider, perry,mead); mixtures offermented beverages andmixtures of fermentedbeverages and non-aicohoUcbeverages, not elsewherespecified or included.2206.00.30 ···-Beer made from 100% L Tshs. Tsbs.local unmalted cereals 209.00 per 226 perlitre litre22.08 Undenatured ethyl alcohol Iof an alcoholic strength byvolume of less than 80% vol;spirits, liqueurs and other2208.20.00spirituous beveraees.- Spirits obtained by L Tshs. 1,678 Tshs.distilling grape wine or per litre 1,812grape marcper litre2208.30.00 • Whiskies I Tshs. 1,678 Tshs.per litre 1,812per litre
- Page 1 and 2: THE FINANCE ACT, 2010ARRANGEMENTOF
- Page 3: Additionof section17A4. The princip
- Page 7 and 8: 27.10 Petroleum oils and oilsobtain
- Page 9 and 10: (2) A person issuing the receipt sh
- Page 11 and 12: "I.Produce Cess on buyers(a) Crop c
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- Page 17 and 18: (5) Where the investigation is comp
- Page 19 and 20: Amendmentof section 1138. The princ
- Page 21 and 22: (ii) adding immediately after a "co
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Amendmentofsection1248. The principal <strong>Act</strong> is amended in section 124(3), bydeleting the phrase "mobile phone services" and substitutingfor it the word "airtime".Amendmentofthe FourthSchedule9. The Fourth Schedule to the principal <strong>Act</strong> is amendedby deleting the rates of excise duty specified in the FifthColumn which are currently imposed on items specified in theThird Column and substituting for them the rates specified inthe Sixth Column:"FOURTH SCHEDULEH.s.Code Description Unit Old Excise NewHeading No. Rates ExciseRates22.02 Waters, including mineralwaters and aerated waters,containing added sugar orother sweetening matter or0Oavoured, and other nonalcoholicbeverages, notincluding fruit or vegetable2202.10.00juices of headin2 20.09- Waters, including L Tshs. 58 Tshs.63mineral waters and aerated per litre perUtrewaters, containing addedsugar or other sweeteningmatter or flavoured2202.90.00 -Other L Tsh 58.00 Tshs. 63per litre per litre22.03 Beer made from malt L2203.00.10 ••- Stout and porter Tshs. 354 Tshs.per litre 382 perlitre2203.00.90 ••• Other L Tshs. Tshs.354.00 per 382 perlitre litre22.04 Wine of fresh grapes, Lincluding fortified wines;grape must other than thatof headinJl20.09 .• Sparkling wine2204.10.90 --other Tshs. Tshs.1,132.00 1,223per litre per litre
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