Bajeti imewasilishwa; Anayetaka namba maalum kwenye usajili wa Gari 5mil

[Kigogo]

anapotea muda tu...watu tunaingiza ma discovery yana miaka 14 toka yatengenezwe na kama kawa mwanangu kinabo anafanya mambo nalipa ushuru 2.9m goma liko barabarani yeye anahangaika na vingerea sijui ammend sijui nini...ptuuuuh

 

[mmbangifingi]

Daaa! chungu sana hii lkn ndo vile Kenya,Rwanda walishaanza zamani sana. Hivi inakuwaje kwa mtu ambaye gari yake ndo iko melini inaingia dar July,sheria hii itaanza kutumika ln hasa?

 

[mito]

Daaa! chungu sana hii lkn ndo vile Kenya,Rwanda walishaanza zamani sana. Hivi inakuwaje kwa mtu ambaye gari yake ndo iko melini inaingia dar July,sheria hii itaanza kutumika ln hasa?

Yaani mkuu ikiingia tu pale bandarini kuanzia 1 July tayari wanakubana kwa kodi mpya, ilinitokea mwaka juzi

 

[Original]

Gari litakuwa na plate number inayosomeka ; MWAKIFULEFULE ANYISILE.

 

[Mkwawa]

TAX COMPUTATION ON IMPORTED NON-UTILITY MOTOR VEHICLES

A. For non-utility vehicles of less than eight years old from the year of manufacture.

Illustration 1

Imported non-utility vehicles with engine capacity between 0-1000 cc. The computation of duties and taxes will be based on the applicable rates as follows:

-Import duty ……………..25%
-Excise duty ………………0%
-VAT………………………18%

Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type	Computation	Duty/Tax payable
a) Import duty	In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD USD 625 x TZS 1300 = TZS 812,500	TZS 812,500
b) Excise duty	In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (0%). USD 2500 + USD 625 =USD 3125 USD 3125 X 0% = USD 0 USD 0 X TZS 1300 = TZS 0	TZS 0
c) Value Added Tax (VAT)	In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%) USD 2500 + USD 625 +USD 0 =USD 3125 USD 3125 X 18% = USD 562.5 USD 562.5 X TZS 1300 = TZS 731,250	TZS 731,250
Total Duty & Tax Payable	Import Duty + Excise Duty + VAT	TZS 1,543,750

Illustration 2

Imported non-utility vehicles with engine capacity between1000-1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:

-Import duty ……………..25%
-Excise duty ………………5%
-VAT………………………18%


Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type	Computation	Duty/Tax payable
a) Import duty	In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD USD 625 x TZS 1300 = TZS 812,500	TZS 812,500
b) Excise duty	In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (5%). USD 2500 + USD 625 =USD 3125 USD 3125 X 5% = USD 156.25 USD 156.25 X TZS 1300 = TZS 203,125	TZS 203,125
c) Value Added Tax (VAT)	In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%) USD 2500 + USD 625 +USD 156.25 =USD 3281.25 USD 3281.25 X 18% = USD 590.63 USD 590.63 X TZS 1300 = TZS 767,819	TZS 767,819
Total Duty & Tax Payable	Import Duty + Excise Duty + VAT	TZS 1,783,444

Illustration 3

Imported non-utility vehicles with engine capacity over 1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:

-Import duty ……………..25%
-Excise duty …………….10%
-VAT…………………… 18%

Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type	Computation	Duty/Tax payable
a) Import duty	In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD USD 625 x TZS 1300 = TZS 812,500	TZS 812,500
b) Excise duty	In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (10%). USD 2500 + USD 625 =USD 3125 USD 3125 X 10% = USD 312.5 USD 312.5 X TZS 1300 = TZS 406,250	TZS 406,250
c) Value Added Tax (VAT)	In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%) USD 2500 + USD 625 +USD 312.5 =USD 3437.5 USD 3437.5 X 18% = USD 618.75 USD 618.75 X TZS 1300 = TZS 804,375	TZS 804,375
Total Duty & Tax Payable	Import Duty + Excise Duty + VAT	TZS 2,023,125

B. For vehicles of more than eight years from the year of manufacture.
Illustration 1
Imported non-utility vehicles with engine capacity between 0-1000 cc. The computation of duties and taxes will be based on the applicable rates as follows:

-Import duty …………………………………………25%
-Excise duty on cubic capacity…………………… 0%
-Excise duty on age ……………….. …………… 20%
-VAT………………………………….………………18%

Example
Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type	Computation	Duty/Tax payable
a) Import duty	In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD USD 625 x TZS 1300 = TZS 812,500	TZS 812,500
b) Excise duty	In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (0% on cubic capacity and 20% on age). Excise duty on cubic capacity: USD 2500 + USD 625 =USD 3125 USD 3125 X 0% = USD 0 USD 0 X TZS 1300 = TZS 0 Excise duty on age: USD 2500 + USD 625 =USD 3125 USD 3125 X 20% = USD 625 USD 625 X TZS 1300 = TZS 812,500	TZS 812,500
c) Value Added Tax (VAT)	In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%) USD 2500 + USD 625 +USD 0 + USD 625 =USD 3750 USD 3750 X 18% = USD 675 USD 675 X TZS 1300 = TZS 877,500	TZS 877,500
Total Duty & Tax Payable	Import Duty + Excise Duty + VAT	TZS 2,502,500

Illustration 2
Imported non-utility vehicles with engine capacity between 1000-1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:

-Import duty …………………………………………25%
-Excise duty on cubic capacity…………………… 5%
-Excise duty on age ……………….. …………… 20%
-VAT………………………………….………………18%

Example

Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type	Computation	Duty/Tax payable
a) Import duty	In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD USD 625 x TZS 1300 = TZS 812,500	TZS 812,500
b) Excise duty	In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (5% on cubic capacity and 20% on age). Excise duty on cubic capacity: USD 2500 + USD 625 =USD 3125 USD 3125 X 5% = USD 156.25 USD 156.25 X TZS 1300 = TZS 203,125 Excise duty on age: USD 2500 + USD 625 =USD 3125 USD 3125 X 20% = USD 625 USD 625 X TZS 1300 = TZS 812,500	TZS 1,015,625
c) Value Added Tax (VAT)	In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%) USD 2500 + USD 625 +USD 156.25 + USD 625 =USD 3906.25 USD 3906.25 X 18% = USD 703.13 USD 703.13 X TZS 1300 = TZS 914,069	TZS 914,069
Total Duty & Tax Payable	Import Duty + Excise Duty + VAT	TZS 2,742,194

Illustration 3

Imported non-utility vehicles with engine capacity over 1500 cc . The computation of duties and taxes will be based on the applicable rates as follows:

-Import duty …………………………………………25%
-Excise duty on cubic capacity…………………… 10%
-Excise duty on age ……………….. …………… 20%
-VAT………………………………….………………18%

Example
Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

Duty/Tax Type	Computation	Duty/Tax payable
a) Import duty	In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD USD 625 x TZS 1300 = TZS 812,500	TZS 812,500
b) Excise duty	In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (10% on cubic capacity and 20% on age). Excise duty on cubic capacity: USD 2500 + USD 625 =USD 3125 USD 3125 X 10% = USD 312.5 USD 312.5 X TZS 1300 = TZS 406,250 Excise duty on age: USD 2500 + USD 625 =USD 3125 USD 3125 X 20% = USD 625 USD 625 X TZS 1300 = TZS 812,500	TZS 1,218,750
c) Value Added Tax (VAT)	In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%) USD 2500 + USD 625 +USD 312.5 + USD 625 =USD 4062.5 USD 4062.5 X 18% = USD 731.25 USD 731.25 X TZS 1300 = TZS 950,625	TZS 950,625
Total Duty & Tax Payable	Import Duty + Excise Duty + VAT	TZS 2,981,875

Note: 1) Non - Utility vehicles means luxurious vehicles imported solely for private use that is not for public or commercial use.

2) Customs value is the value approved by Customs as taxable value of the imported goods.

 

[Kassim Awadh]

Poa mkuu shukrani hivi kabla ya hii 20% excise duty ya uchakavu awali walikuwa wanapiga ngapi? maana walishaanza kupiga japo ilikuwa 10yrs from year of manufacture sasa wamebana hadi 8yrs

 

[2015ready]

Thank you for the infor. What about if a person has been outside of the country for more than a year and now he/she is returning back home with her cars. What are the taxes and duty freebes?

 

[OSOKONI]

Poa mkuu shukrani hivi kabla ya hii 20% excise duty ya uchakavu awali walikuwa wanapiga ngapi? maana walishaanza kupiga japo ilikuwa 10yrs from year of manufacture sasa wamebana hadi 8yrs

Walikuwa wanachaji 25% sasa wameshusha kwenda 20% ila wamepunguza miaka ya uchakavu kutoka 10 hadi 8

 

[OSOKONI]

Tunapokosea ni pale tunapodhani gari lenye miaka mingi ni chakavu! unaweza kukuta gari iiliyotengenezwa mwaka 1999 ina mileage lets say 86,000km na gari iliyotengezwa 2004 ina mileage 250,000km kati ya magari haya mawili lipi chakavu??hii sera ya gari chakavu ni ya kuangalia upya! halafu wenzetu mfano japan hawana haja ya ku damp magari mabovu kwetu maana huwa wana recycle na kuunda mengine au kutumia chuma chakavu kutengeneza vitu vingine!!

 

[OSOKONI]

Yaani mkuu ikiingia tu pale bandarini kuanzia 1 July tayari wanakubana kwa kodi mpya, ilinitokea mwaka juzi

hii kodi jamani mbona ndio imepunguzwa? awali ilikuwepo na ilikuwa ni 25% sawa na import tax, sasa kilichobadilika imeshushwa kuwa 20% na uchakavu umeshuka toka miaka 10 kuja 8!!

 

[Njoka Ereguu]

1. Tax Laws and Government Notices (GNs) granting Exemptions on Motor-Vehicles

1. Madam Speaker, I propose to make amendments in the law that grants motor vehicle exemptions to various beneficiaries through Government Notices so that importation motor vehicles aged more than 8 years from the year of manufacture will now be subjected to the excise duty of 20 percent. The measure is intended to discourage importation of obsolete vehicles and preserve/protect environment.

Kwa kuwa bado mifumo yetu ya usimamizi bado siyo makini, ili kuepuka matatizo yote haya, sheria hiyo iseme moja kwa moja kuwa hakuna kuingiza gari ambayo ni zaidi ya miaka 8. Unajua kusema kuwa itatozwa tu kodi ya bidhaa haisadii, soko litajiadjust na magari ya yenye umri wa miaka 8 kuja chini bei zake zitakuwa juu zaidi, na zile za zamani kuwa more cheaper, kwa maana hiyo mtu akifanya uwiano anaona hata pamoja na hiyo 20% bado ni gharama nafuu kununua gari ya zamani kuliko ya chini ya miaka 8.

Huundio ukweli, hiyo sheria iseme moja kwa moja ie no more magari ya aina fulani ya chini ya miaka 8 kuingia nchini basi.

 

[Mkwawa]

Thank you for the infor. What about if a person has been outside of the country for more than a year and now he/she is returning back home with her cars. What are the taxes and duty freebes?

Kutokana na TRA kama niko sawa msamaha wa kodi wa returning residents and governments officila returning home wanakubaliwa kuingiza yaliyozidi umri

"AGED MOTOR VEHICLESRestrict exemption on motor vehicles aged ten years or more from the
year of manufacture to Civil Servant, Returning Residents, Non
Governmental Organizations and Investors Registered under Tanzania
Investment Centre" By TRA

"

 

[Gang Chomba]

kuanzia next week ukikutana na pikipiki imeandikwa kwenye plate # ''Gang Chomba'' ujue ndio mimi.

 

[Mkwawa]

hii kodi jamani mbona ndio imepunguzwa? awali ilikuwepo na ilikuwa ni 25% sawa na import tax, sasa kilichobadilika imeshushwa kuwa 20% na uchakavu umeshuka toka miaka 10 kuja 8!!

Kodi haijashushwa iko pale pale 20% kilichobadilika ni miaka kutoka 10 kuwa 8.

 

[Jestina]

embu nyumbulisheni,kwa hio mie nikitaka kuleta ka mkoko ka 2000,nalipia nini,nalipia kusafirisha mpaka dar,na nini tena kingine?:A S embarassed:

 

[Precise Pangolin]

Ungekuwa unajuwa economics japo kiduchu ungeafikiana na mimi, nakuonea huruma kuwa una mawazo duni sana.

"bagger" ndiyo nini?

Economics kutoka shule zetu za Al- ? Kwi! Kwi! Kwi! Ha!

 

[zomba]

Economics kutoka shule zetu za Al- ? Kwi! Kwi! Kwi! Ha!

Ndio hizo hizo alizosoma Lipumba.

 

[Sungurampole]

But five mill, is too much, hiyo gari umeinunua kwa gharama gani? corola ya 7 mill na plate number ya 5mill?

i find it fair, you "cut your coat according to your cloth". wewe wa corolla umetoka wapi huku kwa mashauzi?.

 

[Precise Pangolin]

Ndio hizo hizo alizosoma Lipumba.

Kati ya 5000 waliozisoma akatoka lipumba tuu huoni hizo ni juhudi binafsi?

 

[zomba]

Kati ya 5000 waliozisoma akatoka lipumba tuu huoni hizo ni juhudi binafsi?

Kweli kabisa ni juhudi binafsi. Bila juhudi binafsi asingefika alipo.

Inanidhihirishia kuwa wenzetu mnaburuzwa bila kuwa na uwezo binafsi. Ahsante sana.

Na ni hivyo hivyo kwa Kikwete, au umesahau kuwa na yeye ni mchumi?