All Tanzanian companies (not just mining companies) are entitled to a refund on their input VAT.
However, given the profits GOLD companies make, the Tanzania's precarious financial situation, it is highly quastionable whether the government should be offering any tax concessions at all.
Alleged tax evasion
It is alleged that four gold mining companies, including Barrick and AGA, overstated their losses by US$502m between 1999-2003, indicating that the government lost revenues of US$132.5m. The audit also noted that thousands of documents were missing that would have shown whether royalties valued at US$25m were, in fact, paid.