Dr Slaa na njama ya kukwepa kodi

[Lizaboni]

hatimaye Ritz ameumbuka baada ya Dr.Slaa kutoa maelezo makini.

Nadhani ndo unaamka. Sr slaa kajikanyaga ile mbaya

 

[Simiyu Yetu]

Dr.W.Slaa, tatizo lake kubwa ni ubinafsi na ni mtu anayependa kujipigania mwenyewe.

Bahati nzuri amepata wafuasi ambao hawajitambui hata siku moja hawawezi kuhoji chochote.

Yeyote atakayejaribu kuhoji mkono wa chuma unamshukia.

Tatizo la slaa ndiyo hilo na kingine yeye hujiona yupo sahihi mda wote na kuwaona wengine kama taka,
lakini kizuri zaidi ni kwamba watu sasa wanamjua vema hata uongo wake upo bayana sas.

 

[Manyi]

Na hapo pa hospital equipment panahitaji tafsiri pana. Sidhani kama TRA walilenga mifuko ya sementi na mabati ya kujengea hospitali kama walivyotafsiri dr slaa na gwajima

Hii tafisiri ipo clear kabisa. Cement, matofali, gypsum na vifaa vya ujenzi vyote siyo Hospital Equipments! Sasa tunamuuliza Swali Ritz, kwami huo msamaha wataupata kwenye nini??? Manake hajafafanua na inaonekana kadandia tu story!

 

[nguvumali]

Mara nyingi Dr.Slaa amekuwa anikuu maneno ya Mwalimu Nyerere, juu ya nani ni mzalendo na zaidi kwamba kiongozi wa Watanzania anapaswa kuwa awe mtu muadilifu.

mkuu kumbe hata hujui kuwa huna haja yakupitishia vifaa kanisani ili kodi ya TRA IWE EXEMPTED ? DARASA LAKO DOGO KWELI

 

[MASIORA]

RIZ,,,,VIPI BAADA YAKUKATALIWA OMBI LENU LAKUTIBIWA BURE NDIO MMEANZA KULETA CHUKI?? HOSPITALI ITAKAMILIKA NA WANANCHI WATANZANIA WATAPATA HUDUMa KAMA KAWAIDA.

 

[Highlife]

Nijuavyo ni kwamba cocaine damage brain wakati Hosp rehabilitate the brain....... sasa hapo cjui mjasilia mali yupi alaumiwe na jamii!

 

[paradiso]

Nadhani ndo unaamka. Sr slaa kajikanyaga ile mbaya

naona unajitia kidole nakukikatikia.

 

[Mwana Mtoka Pabaya]

Mkuu, nadhani wewe hujaelewa. Ritz kasema kuwa wajapan walitembelea mwezi Juni 2013 nyumbani kwa Dr Slaa. Picha zilizowekwa ni wakati Josephine akiwa ziarani Japan mwaka 2012 kuthibitisha kuwa kumekuwa na watu hawa kutembeleana katika kufanikisha mipango yao

NIliposema nyie wawili ni mataahira naamini wapo watu waliodhani natania.

Picha ya Josephine haiwezi kuthibitisha mahusiano unayoyazungumzia. Hakuna intelijensia ya hovyo namna hiyo, hata hii ya Policcm sidhani kama imefilisika hivyo. Hiyo picha inaweza tu kuthibitisha kuwa Josephine aliwahi kufika Japan.

Halafu niwakumbushe kuwa, hoja yenu ilikuwa UKWEPAJI WA KODI, ambayo imepanguka kuwa VIFAA VYA HOSPITALI NI HAVITOZWI KODI, mbona sioni muendelezo wa mada badala yake mnapachikapachika tu mambo mengine?

Somebody from your party aliwahi kusema "Acheni wivu wa kike'' na mimi leo nakwambia wewe na huyo mgonjwa mwenzio "Acheni mambo ya kike"

 

[Ritz]

Wataalamu wa kodi watusaidie, hivi vifaa vya hospitali vinalipiwa kodi?

Ritz mkuu tuelimishe, hili ni jedwali la ngapi kwenye Sheria ya kodi?? (Income Tax Act??), manake tusje ongea bila ya kuwa na facts.

Wewe unaongelea vitanda na vyombo vya mahabara, kuna vifaa nya vya ujenzi wa hospitali unaitaji vifaa vingine kama saruji, mabati, magari, nk.

 

[Mwana Mtoka Pabaya]

mkuu kumbe hata hujui kuwa huna haja yakupitishia vifaa kanisani ili kodi ya TRA IWE EXEMPTED ? DARASA LAKO DOGO KWELI

Kwa katiba hii tuliyonayo, kesho unasikia mtu mwenye akili za Ritz ni mkuu wa wilaya.

Mwenyewe kwa akili yake anaona kaja na boooonge la hoja. Sasa hoja imepanguliwa kwa maneno mafuuuupi sana 'NO NEED COZ EXEMPTED' sasa wanahamahama mara hili mara lile kama wauza pombe za kienyeji

 

[Manyi]

Wewe unaongelea vitanda na vyombo vya mahabara, kuna vifanya vya ujenzi wa hospitali unaitaji vifaa vingine kama saruji, mabati, magari, nk.

Mkuu, mimi naona una lazimisha sana tukubaliane na wewe, lakini swali la msingi ni kuwa, Una ushahidi kuwa wakati wa Kujenga hiyo Hospitali wataomba exemption kwenye Cement, mabati na magari kutoka nje???

Ningeona kama una point, ungeunganisha hii issue na Money Laundering! Kama hujanielewa nitakupiga shule hapo!

 

[Ritz]

Pengine hujakosea...Yawezekana kabisa nipo Kibaigwa naelekea huko Mirembe.

:focus:

Tunahitaji uthibitisho wa ushuzi mliopost humu leo.

Unatupa wasiwasi mtoto wa kiume kutaja haya maneno ya ushuzi.

 

[nguvumali]

You are here: Library > VAT, Customs & Excise
[h=1]Charity funded equipment for medical, veterinary etc uses[/h]
[TABLE="class: ref_history"]
[TR]
[TD] HMRC Reference:Notice 701/6 (September 2003) [/TD]
[TD] View Change History [/TD]
[/TR]
[/TABLE]

(Download options for this document)

[h=2]Contents[/h]Foreword
Other notices on this or related subjects
1. Introduction
1.1 What is this notice about?
1.2 What's changed?
1.3 Who should read this notice?
1.4 What law covers this notice?
1.5 Terminology
2. Zero-rating goods and services bought with charitable or donated funds
2.1 The basic conditions for zero-rating
2.2 Other VAT reliefs available to charities
3. Eligible bodies
3.1 What bodies are eligible to purchase qualifying goods and services at the zero rate?
3.2 Which health bodies are eligible to receive qualifying goods and services at the zero rate?
3.3 When are the activities of a hospital or research institution carried out on a not-for-profit basis?
3.4 Charitable institutions eligible to receive qualifying goods and services at the zero rate
3.5 Are animal charities eligible bodies?
3.6 Does zero-rating apply to any qualifying goods or services purchased by any eligible body?
4. Qualifying goods and services
4.1 What goods and services qualify for zero-rating when supplied to an eligible body?
4.2 Equipment that can be zero-rated when purchased by an eligible body
4.3 Medical or veterinary research, training, diagnosis or treatment
4.4 What is an ambulance?
4.5 Parts and accessories
4.6 Which goods for use by disabled people may be zero-rated?
4.7 Which motor vehicles (other than ambulances) qualify for zero-rating?
4.8 Which rescue equipment qualifies for zero-rating?
4.9 What resuscitation training models can be zero-rated?
4.10 Repair, maintenance or installation of eligible goods
4.11 Examples of qualifying goods or services
5. Funding and Purchasing
5.1 How should the purchase be funded
6. Purchasing goods and services for donation to an eligible body
6.1 General
7. Imports, exports and intra-EC supplies
7.1 Goods purchased from outside the European Community
7.2 Goods acquired from another European Community Member State
7.3 Goods sold to eligible bodies based outside the United Kingdom
8. Evidence of eligibility for relief
8.1 How do I know if my supply is zero-rated?
8.2 Demonstrating eligibility for relief
8.3 Who is responsible for applying the correct rate of VAT?
8.4 What if suppliers get it wrong?
9. Checklist for suppliers
Do you have any comments?
Update 1 issued July 2005

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[h=2]Foreword[/h] This notice cancels and replaces Notice 701/6 (March 1997). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
[h=3]Further help and advice[/h] If you need general advice or more copies of Customs and Excise notices, please ring the National Advice Service on 0845 010 9000. You can call between 8.00 am and 8.00 pm, Monday to Friday.
If you have hearing difficulties, please ring the Textphone service on 0845 000 0200.
If you would like to speak to someone in Welsh, please ring 0845 010 0300, between 8.00 am and 6.00 pm, Monday to Friday.
All calls are charged at the local rate within the UK. Charges may differ for mobile phones.
top ^
[h=2]Other notices on this or related subjects[/h] 701/1 - Charities
701/6 (Supplement) – Charity funded equipment etc – Certificates
top ^
[h=2]1. Introduction[/h]top ^
[h=2]1.1 What is this notice about?[/h] This notice explains:

• when goods and services purchased with charitable or donated funds by eligible bodies can be zero-rated;
• when goods and services purchased by a third party for donation to an eligible body can be zero-rated;
• what is an eligible body for the purposes of this relief; and
• the conditions that must be met before goods and services can be zero-rated.

A separate supplement to this notice is available, and contains sample declarations for completion when qualifying goods and services are purchased by, or for donation to, eligible bodies.
For details of other VAT reliefs on goods and services purchased by a charity, see Notice 701/1 Charities and Notice 701/58 Charity advertising and goods connected with collecting donations.
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[h=2]1.2 What's changed?[/h] This notice has been restructured and rewritten to improve readability. Section 3 also includes details of changes to the bodies that are eligible to purchase qualifying goods or services at the zero rate of VAT. These changes were previously announced in VAT Information Sheet 08/98 Charities: Supply, repair and maintenance of relevant goods (including adapted motor vehicles).
You can access details of any changes to this notice since September 2003 on our Internet site at HM Revenue & Customs: Home Page or by telephoning the National Advice Service on 0845 010 9000.
This notice and others mentioned are available both on paper and on our website.
top ^
[h=2]1.3 Who should read this notice?[/h] You should read this notice if you are, or if you represent a:

• hospital, health authority, research institution or one of the charitable bodies eligible for this relief;
• person, organisation or group purchasing goods or services for donation to any of the above; or
• business supplying qualifying goods or services to any of the above.

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[h=2]1.4 What law covers this notice?[/h] This notice is covered in part by the VAT Act 1994:

• Section 30 provides that a supply is zero-rated if it is specified in Schedule 8 to the Act; and
• Schedule 8, Group 15 provides that certain supplies of qualifying goods and services to an eligible body, or to a person for donation to an eligible body, are zero-rated.

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[h=2]1.5 Terminology[/h] The VAT law refers to people who are ‘handicapped' and defines this as "chronically sick or disabled". Some of these terms are no longer in general use and can sometimes cause offence. These terms are used in this notice only where it is essential to accurately reflect the wording of the law.
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[h=2]2. Zero-rating goods and services bought with charitable or donated funds[/h]top ^
[h=2]2.1 The basic conditions for zero-rating[/h] Goods and services are zero-rated when all of the following conditions are met:

Condition...	Description...
1	The goods and services are purchased: by an eligible body - see section 3; or for donation to an eligible body - see section 6.
2	The supply is of: qualifying goods or services - see paragraph 4.1; or the repair and maintenance of qualifying goods.
3	None of the restrictions detailed in paragraph 3.6 apply.
4	If the supply is of medical, scientific, computer, video, sterilising, laboratory, or refrigeration equipment, this equipment is being purchased to be used by an eligible body mainly for medical or veterinary research, training, diagnosis or treatment – see paragraph 4.3.
5	Where the goods or services are being purchased by an eligible body, they are paid for using charitable or donated funds - see section 5.
6	The purchaser provides the supplier with a valid declaration of eligibility and/or sufficient evidence to demonstrate eligibility for the relief - see paragraph 8.2.

Before zero-rating any supplies of goods or services, you may wish to consult the checklist at section 9 of this notice.
top ^
[h=2]2.2 Other VAT reliefs available to charities[/h] As well as those mentioned in this notice, other goods and services purchased by a charity may qualify for zero-rating. Further details can be found in Notice 701/1 Charities and Notice 701/58 Charity advertising and goods connected with collecting donations.
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[h=2]3. Eligible bodies[/h]top ^
[h=2]3.1 What bodies are eligible to purchase qualifying goods and services at the zero rate?[/h] Subject to all of the other conditions in paragraph 2.1 being met, the following bodies can purchase qualifying goods at the zero rate:

• certain health bodies - see paragraph 3.2;
• research institutions whose activities are not carried on for profit - see paragraph 3.3;
• certain charitable institutions - see paragraph 3.4; and
• any person, group or organisation that is purchasing qualifying goods for donation to one of the eligible bodies specified in paragraph 6.1.

top ^
[h=2]3.2 Which health bodies are eligible to receive qualifying goods and services at the zero rate?[/h] The health bodies that can purchase qualifying goods at the zero-rate are:

• NHS trusts;
• other hospitals whose activities are not carried on for profit (see paragraph 3.3);
• Strategic Health Authorities and Special Health Authorities in England;
• Health Authorities, Special Health Authorities and Local Health Boards in Wales;
• Health Boards in Scotland;
• Health and Social Services Boards in Northern Ireland;
• Primary Care Trusts;
• the Common Services Agency for the Scottish Health Service;
• the Northern Ireland Central Services Agency for Health and Social Services; and
• the Isle of Man Health Services Board.

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[h=2]3.3 When are the activities of a hospital or research institution carried out on a not-for-profit basis?[/h] A hospital or research institution carries out its activities on a not-for-profit basis when it meets both of the following conditions:

Condition	Description
1	it cannot, and does not, distribute any profit achieved; and
2	it applies any surplus that arises from supplies of hospital or research services to the furtherance of its objectives.

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[h=2]3.4 Charitable institutions eligible to receive qualifying goods and services at the zero rate[/h] 3.4.1 Charities that are eligible bodies

A charitable institution is an eligible body when it is…	and it…
A charitable day centre	does not exist primarily as a place for social and/or recreational activities; and provides care or medical or surgical treatment, where over an extended period of time the majority of the recipients are chronically sick or disabled people - see paragraphs 3.4.2 and 3.4.3. NOTE: A charitable day centre or care establishment may still be an eligible body if, for a temporary period, chronically sick or disabled people form less than 50% of the recipients of care or treatment services, provided that over the extended period, the majority of recipients are chronically sick or disabled. Examples include charitable physiotherapy centres for disabled children, and charitable centres that run rehabilitation or training classes for disabled adults. Only qualifying goods used for an eligible purpose can be zero-rated to charitable day centres – see paragraph 3.6.
Any other charitable establishment	provides institutional care, or medical or surgical treatment, where the majority of the recipients are chronically sick or disabled people - see paragraphs 3.4.2 and 3.4.3; and is approved, licensed or registered under the relevant social legislation with the appropriate regulatory body for care standards; or is exempted from obtaining such registration by the relevant legislation. Examples include charitable hospices and residential care homes. Only qualifying goods used for an eligible purpose can be zero-rated to these charitable establishments – see paragraph 3.6 for restrictions.
A charitable domiciliary care provider	provides medical, personal or nursing care services to disabled people in their own homes - see paragraphs 3.4.3 and 3.4.4. Only certain qualifying goods can be zero-rated to charitable domiciliary care providers - see paragraph 3.6 for restrictions.
Any charity that	provides rescue or first aid services for humans or animals;· provides transport services mainly to disabled people; or· has as its sole purpose and function the provision of a range of services for, or on behalf of, chronically sick or disabled people. Examples include charities established to: provide care or welfare services to disabled people; lobby on behalf of disabled people; or fund medical research into the causes, prevention or cure of disablement.

Bodies that are not eligible to purchase qualifying goods and services zero-rated under this relief include:

• day centres, residential care homes or providers of home care services that are not charities; and
• day centres, residential care homes or providers of home care services, where over an extended period the majority of the recipients of care provided are not chronically sick or disabled people.

Any charity that is not an eligible body may still purchase certain goods and services zero-rated under separate VAT reliefs. For further details see Notice 701/1 Charities and Notice 701/58 Charity advertising and goods connected with collecting donations.
3.4.2 Care or medical or surgical treatment. This includes protection, treatment, supervision, control or guidance that is provided to meet medical, physical, personal or domestic needs of an individual. Care or treatment will usually involve some personal contact between the provider and recipient. Examples include:

• helping a person with daily personal needs such as bathing, dressing, feeding or toileting;
• medical or surgical treatment;
• nursing sick or injured patients in a hospital, hospice or nursing home; and
• looking after or supervising vulnerable people.

For the purposes of this relief, catering, laundry and other services that do not require direct contact with the recipient are not care or medical or surgical treatment.
3.4.3 Chronically sick or disabled
Chronic sickness is a condition regarded as such by the medical profession.
Disability is a physical or mental impairment that has a substantial and long-term adverse effect on a person's ability to carry out day-to-day activities.
Frail elderly people who are not disabled, or people whose mobility is temporarily impaired by short-term illness or injury are not chronically sick or disabled for the purposes of this VAT relief.
3.4.4 Medical, personal or nursing care
This includes medical treatment and the sort of care that a nurse might carry out or supervise – such as washing or feeding a patient, helping a patient out of bed, and administering drugs.
It does not include assistance with general domestic tasks such as cooking, cleaning or shopping.
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[h=2]3.5 Are animal charities eligible bodies?[/h] Yes, if they either:

• provide rescue or first aid services to animals; or
• are animal hospitals providing "in-patient" facilities.

Animal clinics or surgeries are not eligible bodies for the relief unless they are part of an animal hospital, or are run by a charity that also provides rescue or first aid services.
top ^
[h=2]3.6 Does zero-rating apply to any qualifying goods or services purchased by any eligible body? [/h] No. There are restrictions on the qualifying goods that some eligible bodies can purchase zero-rated. These restrictions are detailed below:

Eligible body	Restrictions on use
Charitable day centres or Charitable establishments providing care or medical or surgical treatment	Zero-rating applies only when qualifying goods or services are for use within the day centre or care establishment. Goods or services purchased for a more general use are not zero-rated under this relief.
Charitable domiciliary care providers	Zero-rating applies only to: medical equipment that is used in the course of domiciliary care; parts/accessories of such medical equipment; or repair/ maintenance of such medical equipment. is not available to domiciliary care providers for any other qualifying goods or services.

These restrictions also apply when the goods are purchased for donation to one of these eligible bodies.
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[h=2]4. Qualifying goods and services[/h]top ^
[h=2]4.1 What goods and services qualify for zero-rating when supplied to an eligible body?[/h] Subject to the restrictions on use detailed in paragraph 3.6, the following goods and services are zero-rated when purchased or hired by an eligible body using charitable or donated funds:

Qualifying goods or services	Further information
The following equipment when purchased mainly for medical or veterinary research, training, diagnosis or treatment:
medical equipment; scientific equipment; computer equipment and certain software; video equipment; sterilising equipment; laboratory equipment; refrigeration equipment.	paragraph 4.2.2 paragraph 4.2.3 paragraphs 4.2.4 and 4.2.5 paragraph 4.2.6 paragraph 4.2.7 paragraph 4.2.8 paragraph 4.2.9
Parts and accessories for use in or with any of the above equipment.	section 4.5
Ambulances and parts/accessories for use in or with ambulances.	section 4.4 and 4.5
Certain goods for use by a disabled person.	section 4.6
Certain motor vehicles.	section 4.7
Certain rescue equipment when purchased by, or for donation to, a charity providing rescue or first aid services.	section 4.8
Certain resuscitation models for use in first aid training	section 4.9
Repair, maintenance or installation of qualifying goods, and any goods supplied in connection with this repair, maintenance or installation.	section 4.10

When a charity purchases goods and services not detailed above, zero-rating under a separate VAT relief may still apply. For further details see Notice 701/1 Charities and Notice 701/58 Charity advertising and goods connected with collecting donations.

 

[Mkirua]

Unatupa wasiwasi mtoto wa kiume kutaja haya maneno ya ushuzi.

Kuyaandika wewe huoni tabu mie kuyataja nongwa?

:focus: :focus:

 

[Mu-Israeli]

Na hapo pa hospital equipment panahitaji tafsiri pana. Sidhani kama TRA walilenga mifuko ya sementi na mabati ya kujengea hospitali kama walivyotafsiri dr slaa na gwajima

Cement na mabati yanapatikana hapa hapa nchini Tanzania. Ila vifaa vya hospitali (hospital equipment) havipatikani hapa Tanzania.
Hivyo lazima viagizwe nchi za nje.
Hapo ndio swala la kodi linapokuja kuonekana.

Angalia mfano wa hospital equipment..

 

[Rubi]

Hahaha hivi Josephine ni mama slaa maana nimeona kwenye majibu ya dk. Slaa kuwa mama slaa akiwa japani.

Kingine mzee wa onyo alichoshindwa kukanusha kuwa atakayekuwa mmiliki wa hospitali ni Rais wa Jmhuri wa 2015 dk. Slaa. Kha imebidi nicheke hivi watu wanalala wanauota urais tutegemee presha nyingi inapogeuka ndoto.

 

[nemasisi]

Hivi kwenye mafundisho yako ya upadri, mkeo kumbe anaweza kuwa mama yako ? Nashkuru kwa kunifumbua ujinga huu.

upumbavu kama huu bora tupo mbali mbali na hatufahamiani maana mimi wewe nisingekuvumilia ningekupa bonge la ndoo! Ukapeleke udini wako kwa waliokutuma, mjinga wewe

 

[Ciril]

Wanaukumbi.

Katibu Mkuu wa Chama cha Demokrasia na maendeleo Chadema, Dr. Slaa anapenda sana kujinasibisha kwamba yeye ni mzalendo wa kupindukia, anayechukia vitendo vya ufisadi na anayeionea huruma nchi yetu.

Taarifa za uhakika kabisa zinathibitisha kwamba mwishoni wa mwezi Juni, mwaka 2013 Dr.Slaa na Mchumba wake walitembelewa na kundi la Wapani wapatao 20 nyumbani kwao Mbweni, Kinondoni ambapo wote kwa pamoja walikula cha jioni.

Dhumuni la ugeni huo wa Wajapani, ilikuwa ni kuthibitisha kama kweli Chadema kina mpango wa kujenga hospitali kubwa ya kisasa katika eneo la Mlalakuwa Dar es Salaam, Wajapani hao ndiyo walipangwa au kuteuliwa kujenga hospitali hiyo, wameakikishiwa pamoja na mambo mengine ya kimaslahi yao makampuni yao mengine, kwamba msimamizi wa hospitali hiyo ndiyo atakayekuwa Rais wa Jamhuri ya Muungano wa Tanzania mwaka 2015, kwa maana ya Dr. Slaa.

Mipango yote ya kujenga hospitali hiyo, inaratibiwa na Askofu mmoja anayemiliki Kanisa lake maeneo ya Kawe, Dar es Salaam, Askofu huyo amekuwa akifanya safari za Japani akiwa ameandamana na mchumba wa Dr. Slaa, Josephine, mpango unafanyanyika vifaa vyote vitakavyoingizwa kutoka Japani vipitie mikononi mwa Kanisa ili tu visitozwe kodi na serikali.

Ni Dr.Slaa huyu huyu, ambaye miaka michache iliyopita alitangaza orodha ya aibu ya mafisadi pale Mwembe yanga, leo hii anawakimbia Mamlaka ya Mapato nchini TRA.





Majibu kutoka kwa Dr. Slaa

Katika watu wanaozidi kuishushia hadhi Jamiiforums na wadau wote huku,wewe Ritz unaongoza.Umesema unaleta ushahidi wa picha kuonyesha Slaa anavyokwepa kodi matokeo yake umeweka picha ya mama Josefine na Mjapan aaahhhh!!!.Mbona unaweweseka sana?

 

[masopakyindi]

You are just being nasty because Dr. Slaa is threatening the success of your Chama cha Mafisadi in 2015.

For your information charitable Voluntary Agencies like Churches which offer to build schools or hospitals are exempt from taxes. The equipment they import for such projects is also exempt from customs duty and sales tax. I know this because I personally introduced the exemptions when I was Minister of Finance in 1978.

The best way to speed up social development for our people is to ensure such projects are built cost-effectively.

We knew his compatriots like Mzee Ngwilulupi and Bob Makani.
Should I say this wine is getting nastier with age?!

 

[Ciril]

Unatupa wasiwasi mtoto wa kiume kutaja haya maneno ya ushuzi.

Jibu hoja uliyoianzisha mwenyewe,ni wapi Dkt Slaa amekwepa kulipa kodi na ututhibitishie pasi na shaka yeyote tofauti na hapo wewe ndio utakuwa umeandika ushuzi tu humu jukwaani.