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 "
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)
Naomba Mkataba Wa Buzwagi
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.
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!..........
Gamba la Nyoka, biashara gani nyingine Tanzania ambayo ipo katika eneo la Tanzania ambayo hailipi kodi nyingine zote isipokuwa kodi ya mapato peke yake? Na kodi ya mapato kwa mkataba wa Buzwagi inaanza kulipwa lini na mapato (income) inaanza kuhesabiwa lini?
lakini hata ukichunguza kipengele chenye utata cah 4.3 utagundua kwamba bado kuna kodi Barrick watalipa4.1 The Company shall pay to the Government:
4.1.1 a royalty at the rate of 3% on the Net Back Value of all minerals produced from the Contract Area, other than diamonds, in respect of which the royalty shall equal 5% of the Net Back Value; and
4.1.2 stamp duty under the Stamp Duty Act No. 20 of 1972, as in effect on the Fiscal Stabilization Date.
4.1.3 for each year of production the amount of US$ 125,000 by 31st December of each calendar year a contribution to the Empowerement Fund
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.
Haoni uchungu na nchi hii na haswa rasilimali zake kwani watoto wake pamoja na wajukuu wake wataweza kuwa nje ya nchi,hivyo haoni haja ya kutokusaini,na kusema bungeni kuwa alikuwa na haraka ya kuusaini kwani taifa lingepoteza dili hilo.
NAKULILIA NCHI YANGU, TANZANIA.
Lakini ukiachilia mbali hiyo income tax ya asilimia 30....
lakini hata ukichunguza kipengele chenye utata cah 4.3 utagundua kwamba bado kuna kodi Barrick watalipa
4.3 Local Government rates and taxes shall not be:
4.3.1 in excess of those generally applicable on Tanzania, or
Sasa wanatumia kipimo gani kutoza hiyo kodi?4.3.2 based on profit, turnover, sales or output from mining operations, or
Kama huwezi kupima kodi kwa kuzingatia thamani ya vitu hivyo (kama biashara nyingine wafanyavyo) unatumia kigezo gani?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.
tell me why not? Kwanini walinganishe kodi ya hapo na kodi ya kijiji cha Buzuruga, au kule Pangani, au Undali, Unyanyembe n.k alimradi haitazidi kodi za sehemu hizo? Sehemu nyingine wameweka kodi zao kwa kuangalia raslimali zao, iweje mahali ambapo pana thamani kubwa isitozwe kodi kubwa kidogo, kwanini ilingane na kodi ya miji ambayo haina raslimali kubwa na zenye thamani?Kwa hiyo ukichunguza utaona kwamba watalipa local government taxes lakini "HAITA EXCEED THOSE GENERALLY APPLICABLE IN TANZANIA"
back to square one!Watalipa hiyo tax ya value ya ardhi(mine),miundombinu(infrastructure or installations) lakini (AGGREGATE OF SUCH LOCAL GOVERNMENT RATES AND CHARGES HAITA EXCEED DOLA 200,000)
Hivi local tax inatokana na vigezo gani?Kwa mujibu wa kipengele hicho cha 4.3 kodi ambayo barrick hawatalipa kwa
"LOCAL GOVERNMENT" SIYO (CENTRAL GOVERNMENT) Ni ile kipengele cha 4.3.2 kinachosema "based on profit,turnover,sales or or output from mining operations"
Wazee wa JF,
Naomba kuwekwa sawa hapa kidogo, leo nimeongea na nyumbani na kuna mtu kanambia kwamba huko darisalama kuna mikataba kama hii zaidi ya mitatu!!!..........jamaa anasema kule ule aloona gazeti, kwenye vijiwe vya CUF na mwingine kwenye nyumba flani flani za ibada na yote hii inatofautiana!!! N.B hayo no mawazo yake.........sasa swali langu je kutokana na source zenu hasa waliopo nyumbani, jee hii ni kweli,udaku au janja ya CCM kuchanganya watu vichwa!!???.
Kwa ujumla natoa hongera kwa wanaJF kwani naona mambo ni mpwitompwito na yanakwenda yakiongezeka!!.Mafisadi wana i-feel hii heat ya wadanganyika.