Makato ya kodi kwa mujibu wa Sheria

Congo

JF-Expert Member
Mar 13, 2008
1,686
2,000
Kifungu cha sheria ya kodi kuhusu mapato ambayo mtu anatakiwa kukatwa kodi hiki hapa.

.-(1) An individual's income from an employment for
a year of income shall be the individual's gains or profits
from the employment of the individual for the year of
income.
(2) Subject to the provisions of subsections (3), (4)
and (5) in calculating an individual's gains or profits from an
employment for a year of income the following payments
made to or on behalf of the individual by the employer or an
associate of the employer during that year of income shall be
included:

(a) payments of wages, salary, payment in lieu of
leave, fees, commissions, bonuses, gratuity or any
subsistence travelling entertainment or other
allowance received in respect of employment or
service rendered;

(b) payments providing any discharge or
reimbursement of expenditure incurred by the
individual or an associate of the individual;

(c) payments for the individual's agreement to any
conditions of the employment;

(d) retirement contributions and retirement payments;

(e) payment for redundancy or loss or termination of
employment;

(f) other payment made in respect of employment
including benefits in kind quantified in accordance
with section 27;

(g) other amounts as may be required to be included
under Division II of this Part; and

(h) annual director’s fees payable to a director other
than a full time service director.
 

King Kong III

JF-Expert Member
Oct 15, 2010
43,029
2,000
Sasa mbona wabunge allowance zao wanaupoga mwingi wakati sheria inasema inabdidi zikatwe? Kuna mbunge amesema analipwa hela ya mafuta kwamfano lita 10 je wakikata kodi ataweza kuweka lita 10? Hiyo ndio sababu iliyofanya wasikatwe posho ,sasa mbona malampuni mengine yanakata kodi House allowances,Airtime na Transport allowances?
 

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