JF Exclusive: The Buzwagi Contract

mwafrika wa kike said:

Yaani hii management fee itakuwa badala ya kodi!



yaani technical services or management services ndizo zipi?

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Technical services au management fees au group fees kama inavyiitwa na makampuni kadhaa ni ile hela unayolipa group company (kampuni inayokumiliki), mara nyingi ni asilimia kadhaa ya mauzo au uzalishaji wenu. Kuna tatizo la kodi la hiki kifungu kwani wengi wana gross up (kama tech fees calculated ni 100 basi wenyewe wanataka 100, withholding tax ya 15% mnailipa wenyewe) kwahiyo badala ya kulipa 85% (100-15% withholding tax) mnalipa 100, kwahiyo grossup ya 115 inaonekana ni expense kwa kampuni badala ya 100, kodi ya Corporate tax inakuwa imekwepwa kwa asilimia 30% ya asilimia 15% iliyoongezwa!

TRA walishagundua hili, wana fight sasa hawa jamaa wemeshtuka wameliweka kwenye mkataba wazi.

Jamani hizi tax evasion zinazogeuzwa tax avoidance sio nzuri.

Kwa asiyeelewa aulize.

Ok,

back in action guys.....

Nimeona mkuu Dua ameweka parts za article 5 za huu mkataba hapo juu ..... nitaweka parts zingine za mkataba hapa randomly nikianzia na article 10 ambayo inachekesha zaidi!

Kilitime, mtu wa kwanza kulalamikiwa ni Waziri. Sababu kubwa ni kuwa ni yeye aliyepewa mamlaka makubwa katika masuala ya Mikataba according to Mining Act 1998. Kwa mujibu wa sheria hiyo Waziri ana discretion kubwa kama ile aliyonayo Waziri wa Habari! Waziri hatakiwi kukubali mawazo ya wataalamu au kuchukua uamuzi wa wengi! Ina maana kama wataalam 10 wakisema tusisaini, Waziri halazimiki kukubali kwani ni yeye ndiye mwenye uamuzi wa mwisho!

So, hatuwezi kuwalalamikia Makatibu au wataalam, kwani at the end of the day, ni Waziri mwenye kuamua!

ARTICLE 10 - NO COMPULSORY ACQUISITION

10.1 The Government shall not nationalize or compulsorily acquire the whole or any part of the Company's interest in the Special Mining Licence nor compursorily acquire or nationalize any right, title or interest of the Company or its contractors or sub-contractors in any property used for the purpose of mining operations on or in relation to the Special Mining Licence, provided that, if it does take any action to acquire those assets, it will pay compensation in US dollars to an account outside Tanzania specified by the company in an amount and manner that is prompt, adequate and effective

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Hapa mimi chichemi .... nimekosa cha kuandika.....

Wanajua Tanzania anaweza akazuka a Che Chavez!!

4.2 Any tax, duty, fee or other fiscal impost imposed on the Company or its shareholders, affiliates or lenders in respect of income, including dividend income, derived from mining operation conducted under the Special Mining Licence, or in respect of any property held or thing done for any purpose authorized or contemplated by the Special Mining Licence or this Agreement shall be in accordance with the Income Tax Act No. 11 of 2004 as in effect on the Fiscal Stabilization Date and the Customs Tariff Act No. 12 of 1976. (and East Africa
Custom Management Act 2004)

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jamani hebu tuwekeni clear inbrief hiyo income tax Act number 11 of 2004 inasemaje?

Hiyo sheria ya income tax inataka tax iwe ni percent ngapi? au shilingi ngapi?
naombeni mniweke clear tafadhali!

4.3 Local Government rates and taxes shall not be:

4.3.1 in excess of those generally applicable on Tanzania, or

4.3.2 based on profit, turnover, sales or output from mining operations, or

4.3.3 based on the value of land used for the mine, mining infrastructure or installations, provided that the aggregate of such local Government rates and taxes charged shall not exceed United States Dollars Two Hundred
Thousand (US$ 200,000) in any one calendar year.

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hicho kipengele kinazungumzia mipaka ya kodi itakayotozwa na local goverment siyo CENTRAL GOVERNMENT au nakosea jamani?

lakini pamoja na hayo bado nina swali, je baada ya kuwa vimeondolewa kutoka kwa local government, CENTRAL GOVERNMENT itaweza kuvitoza? au ndo imetoka hiyo?

Ndo maana ninauliza sheria ya income Tax inasemaje?

gamba la nyoka said:

jamani hebu tuwekeni clear inbrief hiyo income tax Act number 11 of 2004 inasemaje?

Hiyo sheria ya income tax inataka tax iwe ni percent ngapi? au shilingi ngapi?
naombeni mniweke clear tafadhali!

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Kuna file mkjj aliliweka hapa nadhani lina hii info.. ngoja nisome posts za nyuma kuhakikisha

gamba la nyoka said:

hicho kipengele kinazungumzia mipaka ya kodi itakayotozwa na local goverment siyo CENTRAL GOVERNMENT au nakosea jamani?

lakini pamoja na hayo bado nina swali, je baada ya kuwa vimeondolewa kutoka kwa local government, CENTRAL GOVERNMENT itaweza kuvitoza? au ndo imetoka hiyo?

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Hili ndilo swali linalosumbua akili ya wengi hapa... likely ni kwamba hakuna cha kodi ya local or central govt italipwa hapa!

huu mkataba una-stink na kwa kweli kazi ipo mbele!

kwani at the end of the day, ni Waziri mwenye kuamua

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Aliendaje mpaka UK, na mkataba ambao anajua kuwa hauko sawa? Waziri wa bongo anapewa kila aina ya luxuries, mpaka wataalamu lukuki kila kona ya nchi, angeweza hata akaomba ushauri toka nje ya wizara yake angeupata bure au wa kununua, hivi mnataka kuniambia kule kwenye kampuni yake ya makontena huwa anasaini mikataba ya aina hii, au kwa vile huu ni wa taifa?

Hili tatizo linasimamia kwa waziri Karamagi, FULL STOP.

my dear... kwa heshima kubwa..

Asante Mzee!

Hii imerahisisha sana ktk uchangiaji wa mada.

shall be in accordance with the Income Tax Act No. 11 of 2004 as in effect on the Fiscal Stabilization Date and the Customs Tariff Act No. 12 of 1976. (and East Africa
Custom Management Act 2004)

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Haya waungwana sheria ya kodi ya mapato namba 11 ya 2004 hii hapa

ohaaaaa,

article ya 9 inakuja hapa chini... hii inahusu ardhi nk... kwa wale mnaoishi nje ya nchi na kujua jamaa sheria zao za ardhi na kadhalika mtacheka kuhusu hili

ARTICLE 9 ANCILLARY LAND, FORESTRY AND WATER RIGHTS

9.1 The Government shall facilitate the development of the project and thereafter its mining operations and ensure that it is able to acquire on reasonable terms and within a reasonable time such ancillary rights to, or in respect of, land and water as are reasonably necessary for the purpose of carrying out the program of mining operations or for the purpose of carrying out any other works or infrastructure which are necessary or desirable for any mining carried out in the Contract Area

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Kinachofuata hapa ni kituko...

9.2 If the company finds it necessary, for the purpose of building the Project and relevant infrastructure, to make use of land which is lawfully owned, occupied or under care and charge of other persons, the Government shall, upon the request of the Company, assist the Company in its effort to agree with such persons in obtaining their permission or renting or purchasing such land, and if the Company is unable to come to an agreement with such persons, the Government shall assist the Company subject to the provisions of the Act or any ammendments or re-enactment thereof in order to enable the Company to make use of such land

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uuwiiiiiiii ..... uwiiiiiiii... uuuuuuwiiiiiiiiiiii, nchi inauzwa jamani mbele ya macho ya watanzania.........

Chonde Chonde Kikwete, muogope MUNGU...

duh... hiyo ya mwisho kwa kifupi serikali itatakiwa iwaondoe waliokaa kwenye ardhi hiyo kwa nguvu ili kampuni iweze kutumia ardhi hiyo!!

Kuna tatizo la kodi la hiki kifungu kwani wengi wana gross up (kama tech fees calculated ni 100 basi wenyewe wanataka 100, withholding tax ya 15% mnailipa wenyewe) kwahiyo badala ya kulipa 85% (100-15% withholding tax) mnalipa 100, kwahiyo grossup ya 115 inaonekana ni expense kwa kampuni badala ya 100, kodi ya Corporate tax inakuwa imekwepwa kwa asilimia 30% ya asilimia 15% iliyoongezwa!

Mkuu Mtngka kuna tatizo kubwa kwenye corp. tax..tufafanulie hii 30% corp.tax

4.2 Any tax, duty, fee or other fiscal impost imposed on the Company or its shareholders, affiliates or lenders in respect of income, including dividend income, derived from mining operation conducted under the Special Mining Licence, or in respect of any property held or thing done for any purpose authorized or contemplated by the Special Mining Licence or this Agreement shall be in accordance with the Income Tax Act No. 11 of 2004 as in effect on the Fiscal Stabilization Date and the Customs Tariff Act No. 12 of 1976. (and East Africa Custom Management Act 2004

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kwa mujibu wa kipengele hicho ni kwamba hiyo kampuni (Barrick) wamekubali kwamba watatoa kodi yao serikalini kwa kufuata sheria ya Income tax Act No:11 of 2004 (nadhani hilo liko wazi)

sasa tuangalie hiyo sheria ya Income tax inasemaje?:

kwanza twende kwenye Legal key definitions

"PERSON"-means an individual or entity (ukurasa wa 21)

"entity"-means a partnership,trust or corporation (ukurasa wa 16)

ukiangalia ukurasa wa 130 wa (pdf) ya hiyo act No 11 ya 2004 kuna kifungu cha 3-
kinazungumzia" Rates of income tax for entities"

kinasema hivi "

The total income of a corporation,trust,unapproved retirement fund or domestic permanent establishment of non-resident person for a year shall be taxed at the rate of 30 percent

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Kwa hiyo ni dhahiri kwamba kama Barrick wamekubali kwamba watalipa kodi based on the ACT NO. 11 ya INCOME TAX YA
2004 basi kipengele hicho kinawafunga Barrick kutoa 30 percent ya income per year.

kwa hiyo nadhani hiyo 30 percent ambayo watu wanaitaka iko pale pale (niko tayari kukosolewa)

Nimebubujikwa na machozi mengi kuona mtu anayejiita mwanasiasa, baba wa watu, rafiki wa watu, Mtanzania, msomi, mzalendo na sifa lukuki za kumfanya mtu aonekane wa maana katika jamii na nchi yake akitia sahihi kuhalalisha mkataba kama huo...

Nilikuwa kimya toka nifanikishe kupata nakala ya mkataba huo kwenye mtandao, na NAAMINI hiyo nakala ndiyo yenyewe. Sasa maombolezo yangu kutokana na kuona nchi yangu imeuzwa nimesitisha, na sasa ni mapambano hadi ushindi maana kububujikwa na machozi hakutasaidia ila huwa kunatokea kwangu mimi naturally kama reaction ya kuona kitu kisichosadikika kimetendeka.

I'm now full on and livid! It's a battle against these lunatics right in their face, it's a battle to be won and nothing else. It comes a point they might think it's all over, NO WAY... it's just began!

They have initiated this battle and in doing so they are condemning their families and friends. This battle according to me will be media centric and it is to rage on for yonks. I'm gonna make sure that their grandchilds know what their grand parents did to our generation through my own grandsons and granddaughters.

AND I PRAY...
FOR YOU SIGNED A CONTRACT TO SELL OUR WELLBEINGS, INDISCRIMINATELY, YOU BE CONDEMNED TO YOUR GRAVE!!

SteveD.

SteveD said:

Nimebubujikwa na machozi mengi kuona mtu anayejiita mwanasiasa, baba wa watu, rafiki wa watu, Mtanzania, msomi, mzalendo na sifa lukuki za kumfanya mtu aonekane wa maana katika jamii na nchi yake akitia sahihi kuhalalisha mkataba kama huo...

Nilikuwa kimya toka nifanikishe kupata nakala ya mkataba huo kwenye mtandao, na NAAMINI hiyo nakala ndiyo yenyewe. Sasa maombolezo yangu kutokana na kuona nchi yangu imeuzwa nimesitisha, na sasa ni mapambano hadi ushindi maana kububujikwa na machozi hakutasaidia ila huwa kunatokea kwangu mimi naturally kama reaction ya kuona kitu kisichosadikika kimetendeka.

I'm now full on and livid! It's a battle against these lunatics right in their face, it's a battle to be won and nothing else. It comes a point they might think it's all over, NO WAY... it's just began!

They have initiated this battle and in doing so they are condemning their families and friends. This battle according to me will be media centric and it is to rage on for yonks. I'm gonna make sure that their grandchilds know what their grand parents did to our generation through my own grandsons and granddaughters.

AND I PRAY...
FOR YOU SIGNED A CONTRACT TO SELL OUR WELLBEINGS, INDISCRIMINATELY, YOU BE CONDEMNED TO YOUR GRAVE!!

SteveD.

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Ameeeeen,

Wamefanya wanachotaka for a long time na sasa wana-take things for granted! imefikia point wananchi wamechoka. Hali za maisha ni ngumu na wao wanatumbua tu na kuuza nchi!..........