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SADC Member States
CHAPTER 2 - INDIRECT TAXES
A. Value Added Tax/Sales Tax (National Goverment)
1. Name of Tax, Levied in Terms of Which Act (Name, Number and Year)
Excise Tax (Decree 41/99 of 10th December 99)2. Department Responsible for Administration
National Tax Directorate3. Taxpayer
Article 2 (passive subject) : the following individual or collective persons or other entities are deemed to be passive subjects :(a) which are engaged in the production, manufacture or transformation of goods, regardless of the
processes or means employed.
(b) which are engaged in the importation of goods;
(c) which consume water and electricity;
(d) which make of use of telecommunications services;
(e) which are engaged in the public sale or auctioning of merchandise;
(f) which make use of hotel or related services
4. Time When Tax is Levied
5. Included in Tax Base
6. Positive Rates
There are goods subject to reduced rates and nationall produced goods subject to increased rates.Table of excise tax on services
7. List of Goods/Services at Zero Rate
The following commodities are subject to the reduced rate of 2%- Wheat
- Maize
- Rice
- Edible oil
- Milk
- Currently valid coins excepting gold coins
- Common beans
- Penicillin and its derivatives
- Soaps in other forms
- Exposed photographic films for instant development and copying
- Machines for cleaning, sorting or sieving of dry horticultural seeds
- Microscopes (excepting optical and diffraction microscopes)
- Electrocardiograph machines
- Ultraviolet or infrared machines
8. List of Goods/Services at Positive Rates Other Than Standard
9. List of Exemptions
Exemptions (Article 4)The following are exempted from Consumer Tax:
(a) exported articles, where such exportation is by the producer or authorised entity, as provided by
law;
(b) articles imported by diplomatic and consular missions, if reciprocal arrangements are in force;
(c) manufactured articles resulting from handicrafts, duly certified and attested as original by the
competent Ministries;
(d) animals intended for breeding, via notification of the veterinary services inasmuch as these animals
are deemed to have the potential of improving and advancing national production.
10. Tax Period
Article 5 (declarative obligation)1. The passive subjects in reference in Article 2 present, in the Tax Office of their area, on or before the last working day of each month, a declaration in duplicate conforming to Model D, liquidating the consumer tax relating to all the taxable operations of the preceding month.
11. Deferement Schemes/Special Schemes
12. Beneficiary of Revenue
National GovernmentB. Excise Taxes Alcohol (National Government)
1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)
Excise Tax Industrial AlcoholLegislative Diplomas Nos. 678 and 3264 respectively of 3rd November1934, 1st December 1934 and 27th June 1962.
2. Department Responsible for Administration
National Tax Directorate3. Taxpayer
Local importers/manufacturers4. Included in Tax Base
This tax applies to alcohol used for laboratory and medicinal purposes, domestic purposes and to dehydrated and denatured alcohol for addition to gasoline for internal combustion engines.5. Tax Rate (Tariff Heading, Description, Rate Per Litre or Per Litre of Absolute Alcohol)
Ethyl alcohol of whatever concentration 30%6. Rebates
7. Beneficiary of Revenue
National GovernmentC. Excise Taxes Tobacco Products (National Government)
1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)
Excise Tax on Sundry Products (Decree 41/99 of 10th December 99)2. Department Responsible for Administration
National Tax Directorate3. Taxpayer
Local importers/manufacturer4. Included in Tax Base
5. Tax Rate (Tariff Heading, Description, Rate Per Kilogramme, or Per 10 cigarettes/Cigars)
Cigars and stogies containing tobacco 30%Cigarettes containing tobacco 30%
Other 30%
Tobacco for smoking even if containing tobacco substitutes in any
proportion‘Homogenized’ or ‘reconstituted’ tobacco 30%
Other 30%
6. Rebates
7. Beneficiary of Revenue
National GovernmentD. Excise Taxes Fuel/Hydrocarbon Oils (National Government)
1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)
Excise tax on Petroleum Products (Legislative Diploma 3196/61 of 27th December. Law 59/76 of 5th October 76.2. Department Responsible for Administration
National Tax Directorate3. Taxpayer
Local manufacturers4. Included in Tax Base
5. Tax Rate (Rate of Duty Per Litre, Total Tax Burden as a Percentage of Retail Price)
6. Rebates/Concessions/Special Schemes
7. Beneficiary of Revenue
National GovernmentE. Excise Taxes - Non Alcoholic Bevarages/Other (National Government)
1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)
Excise Tax on Sundry Products2. Department Responsible for Administration
National Tax Directorate3. Taxpayer
Local importers/manufacturers4. Included in Tax Base
5. Tax Rate (Tariff Heading, Rate Per Litre, or Per Kilogramme, or Per Unit)
Waters, including mineral waters and carbonated waters,with added sugar or other sweeteners or flavouring 20%
Other 20%
6. Rebates
7. Beneficiary of Revenue
National GovernmentF. Excise Duty on Luxury Goods - Ad Valorem (National Government)
1. Name of Tax Levied in Terms of Which Act (Name, Number and Year)
Excise Tax (Decree 41/99 of 10th December 992. Department Responsible for Administration
National Tax Directorate3. Taxpayer
Local importers/manufacturers4. Included in Tax Base
5. Tax Rate
Video, fixed-image or other cameras 20%Passenger cars and other motor vehicles (1500-3000cc) 20%
Engine capacity exceeding 3000cc 30%
Perfumes and eaux-de cologne 30%
Wrist watches and fob watches 30%
Television receivers, video projectors 30%