Majibu ni haya mkuu:
i. Persons who are not VAT registered with a turnover ranging from TSHS 14 million and above per year.
ii. Traders trading in the Region’s prime areas, identified on the basis of rent payable.
iii. Traders dealing with selected business sectors such as Spare Parts, Hardware, Mini Supermarkets, Petrol stations, Mobile phone shops, Sub wholesale shops, Bar and Restaurants, Pharmaceutical Stores; Electronic Shops etc.