Mikopo Chefuchefu
JF-Expert Member
- May 15, 2017
- 3,373
- 6,756
Ninapenda kuitikia wito uliotolewa na Doto James pamoja na waziri wake Mh Mpango kwa kutoa mapendekezo juu ya maboresho ya sheria za kodi ili kuongeza wigo wa kodi na makusanyo ya maduhuri ya serikali kwenye bajeti ya mwaka wa fedha wa 2019/2020.
Ingawa ningependa kuhudhuria mkutano wa wadau ila nimeona mapendekezo mengine ukiyatoa in public hutokaa upate kazi popote nchini 'walah' na ndio utakuwa umeji black list kwenye soko la ajira. So bora kuandika.
Pendekezo la kwanza.
Kampuni zote zenye umri wa kuanzia miaka minne (zaidi ya miaka mitstu) zinazodeclare loss, au abnormally low profit zianze kulipa corporate tax based on percentage of revenue earned (not accrued). That is revenue minus bad debts recorded.
Makampuni mengi nimegundua yana under declare revenue na kuover state expenses hivyo kuripoti faida kiduchu au hasara.
Just imagine kampuni kila mwaka inatengeneza hasara lakini senior managers wanalipwa mishahara minono, wanapandishwa mishahara, hawafukuzwi kazi na wapo tu. Je kweli kuna mmiliki anayeweza ku retain watu wanao zalisha hasara na kuwalipwa vinono? Tunaibiwaa (in Rayvan's voice)!
Pendekezo langu ni kwamba except for banks and all non bank financial institutions, all corporate companies over three years old declaring abnormally low profit or loss should still pay corporate tax on the following manner!
25% of the 10% of earned revenue kwa makampuni yenye turn over zaid ya Bilioni ishirini.
15% kwa makampuni yenye turn over chini ya bil 20 lakini zaidi ya 1 Bil na
10% kwa makampuni ambayo turn over ni chini ya 1 Bil
NB:
Provision for bad debt for tax purpose shuld be 25% for all loss making companies falling under this bracket.
Mfano.
Kampuni A inamiliki kiwanda cha kuzalisha cement mkoani Tanga. Mwaka wa fedha ulioishia 31 Dec 2018 walipata mauzo ya Tsh bilioni ishirini. Kutokana na wao kudai kuwa gharama za uzalishaji na uendeshaji ziko juu, competition kwenye soko kupunguza profit margins nk 'walipata' (walideclare) Net loss ya bilioni moja. Normally hawa wasingelipa corporate tax kwa mfumo wa sasa.
Ila kwa mfumo huu unaopendekezwa, watatakiwa kulipa kiasi kifuatacho.
Accrued revenue - bad debt .= Earned revenue.
Earned rev = 20Bil - (.25.X20Bil)
Earned rev = 15Bil.
Hypothetical Net profit = 10% of 15Bil.
Hypothethetical Net profit = 1.5 Bil.
Corporate tax on hypothetical Net profit = 25% X 1.5 Bil .= 375,000,000.
So a govt should collect Tsh 375 Milion from this company as a corporate tax even though it has declsred loss.
Angalizo: these companies still will have a right to appeal to the commisioner of Tax and he will advice the minister to waiver corporate tax on loss baada ya kujiridhisha kuwa hali ya ukwasi ya kampuni hiyo ni mbaya sana na kampuni iko karibu na kufilisika.
Kampuni hizi for tax purpose zitapewa status ya sick companies. Yani zile kampuni ambazo Liabilities are higher than owners equity.
Sick Industrial Companies Act (SICA)
Pendekezo la Pili
All NGOs shuld pay 25% tax on the surplus and 0% on Defficity.
Ndiyo! Haya ma NGO huwa yanapokea fedha toka kwa wafadhili.
Katika vitabu vyao huwa wanareport either Surplus or Defficity.
Ikitokea NGO ikatengeneza surplus basi ilipe 25% on surplus as 'NGO tax' na fedha hizi zitatumika kwenye miradi ya kijamii kama vile kujenga matundu ya vyoo kwenye shule za msingi.
I think this is easy na sihitaji kutoa mfano.
Ingawa ningependa kuhudhuria mkutano wa wadau ila nimeona mapendekezo mengine ukiyatoa in public hutokaa upate kazi popote nchini 'walah' na ndio utakuwa umeji black list kwenye soko la ajira. So bora kuandika.
Pendekezo la kwanza.
Kampuni zote zenye umri wa kuanzia miaka minne (zaidi ya miaka mitstu) zinazodeclare loss, au abnormally low profit zianze kulipa corporate tax based on percentage of revenue earned (not accrued). That is revenue minus bad debts recorded.
Makampuni mengi nimegundua yana under declare revenue na kuover state expenses hivyo kuripoti faida kiduchu au hasara.
Just imagine kampuni kila mwaka inatengeneza hasara lakini senior managers wanalipwa mishahara minono, wanapandishwa mishahara, hawafukuzwi kazi na wapo tu. Je kweli kuna mmiliki anayeweza ku retain watu wanao zalisha hasara na kuwalipwa vinono? Tunaibiwaa (in Rayvan's voice)!
Pendekezo langu ni kwamba except for banks and all non bank financial institutions, all corporate companies over three years old declaring abnormally low profit or loss should still pay corporate tax on the following manner!
25% of the 10% of earned revenue kwa makampuni yenye turn over zaid ya Bilioni ishirini.
15% kwa makampuni yenye turn over chini ya bil 20 lakini zaidi ya 1 Bil na
10% kwa makampuni ambayo turn over ni chini ya 1 Bil
NB:
Provision for bad debt for tax purpose shuld be 25% for all loss making companies falling under this bracket.
Mfano.
Kampuni A inamiliki kiwanda cha kuzalisha cement mkoani Tanga. Mwaka wa fedha ulioishia 31 Dec 2018 walipata mauzo ya Tsh bilioni ishirini. Kutokana na wao kudai kuwa gharama za uzalishaji na uendeshaji ziko juu, competition kwenye soko kupunguza profit margins nk 'walipata' (walideclare) Net loss ya bilioni moja. Normally hawa wasingelipa corporate tax kwa mfumo wa sasa.
Ila kwa mfumo huu unaopendekezwa, watatakiwa kulipa kiasi kifuatacho.
Accrued revenue - bad debt .= Earned revenue.
Earned rev = 20Bil - (.25.X20Bil)
Earned rev = 15Bil.
Hypothetical Net profit = 10% of 15Bil.
Hypothethetical Net profit = 1.5 Bil.
Corporate tax on hypothetical Net profit = 25% X 1.5 Bil .= 375,000,000.
So a govt should collect Tsh 375 Milion from this company as a corporate tax even though it has declsred loss.
Angalizo: these companies still will have a right to appeal to the commisioner of Tax and he will advice the minister to waiver corporate tax on loss baada ya kujiridhisha kuwa hali ya ukwasi ya kampuni hiyo ni mbaya sana na kampuni iko karibu na kufilisika.
Kampuni hizi for tax purpose zitapewa status ya sick companies. Yani zile kampuni ambazo Liabilities are higher than owners equity.
Sick Industrial Companies Act (SICA)
Pendekezo la Pili
All NGOs shuld pay 25% tax on the surplus and 0% on Defficity.
Ndiyo! Haya ma NGO huwa yanapokea fedha toka kwa wafadhili.
Katika vitabu vyao huwa wanareport either Surplus or Defficity.
Ikitokea NGO ikatengeneza surplus basi ilipe 25% on surplus as 'NGO tax' na fedha hizi zitatumika kwenye miradi ya kijamii kama vile kujenga matundu ya vyoo kwenye shule za msingi.
I think this is easy na sihitaji kutoa mfano.
