Msaada: 5% Withholding Tax on Service and VAT Charges

Msaada: 5% Withholding Tax on Service and VAT Charges

Akili Unazo! said:
Wasalamu..

Kabla ya Kuning'ing'izwa na TRA needs your help.

How do w charge Withholding Tax 5% plus VAT Tax on Services rendered Invoices?

Mfano a Total Invoices in charge ya 100, 000 then do we charge 5 % Withholding Tax before VAT or We Charge VAT first?

Hisabati inahitajika hama na Utalaamu wa Kodi
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Withholding tax siyo tozo kwa maana ya kuongezwa kwenye ankara bali ni zuio ya malipo unayomlipa mtoa huduma ili umlipie TRA kama sehemu ya kodi yake ya mapato.

Vile vile si huduma zote zinatakiwa zuio lifanyike mfano Ulinzi, hotel hazipo kwenye zuio.

Kwa mfano uliotoa wa invoice ya TZS 100,000, in maana kwenye hii laki moja pesa ya mtoa huduma ni TZS 84,746 (TZS 100,000/1.18) na kiasi kilichbaki ni cha TRA kwa maana ya Kodi ya ongezeko la thamani. Wakati wa kulipa hiyo invoice utazuia TZS 4,237.30 (TZS 84,746 X 5%) na mtoa huduma wako atapokea TZS 95,762.20

Kuhusu VAT mtoa huduma atalipa TRA TZS 15,254 kupitia ritani yake ya VAT na wewe mpokea huduma kama umesajili na VAT utapunguza TZS 15,254 kwenye ritani yako ya VAT.

Kwa msaada zaidi pata mawasiliano yetu kwa kutembelea www.vabusiness.co.tz
 
Ndachuwa said:
Withholding tax siyo tozo kwa maana ya kuongezwa kwenye ankara bali ni zuio ya malipo unayomlipa mtoa huduma ili umlipie TRA kama sehemu ya kodi yake ya mapato.

Vile vile si huduma zote zinatakiwa zuio lifanyike mfano Ulinzi, hotel hazipo kwenye zuio.

Kwa mfano uliotoa wa invoice ya TZS 100,000, in maana kwenye hii laki moja pesa ya mtoa huduma ni TZS 84,746 (TZS 100,000/1.18) na kiasi kilichbaki ni cha TRA kwa maana ya Kodi ya ongezeko la thamani. Wakati wa kulipa hiyo invoice utazuia TZS 4,237.30 (TZS 84,746 X 5%) na mtoa huduma wako atapokea TZS 95,762.20

Kuhusu VAT mtoa huduma atalipa TRA TZS 15,254 kupitia ritani yake ya VAT na wewe mpokea huduma kama umesajili na VAT utapunguza TZS 15,254 kwenye ritani yako ya VAT.

Kwa msaada zaidi pata mawasiliano yetu kwa kutembelea www.vabusiness.co.tz
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Private security services attract WHT; refer Finance Act No. 2 of 2016 section 28
 
Wakuu kwa "experience" yangu, 100000 shall be subjected to 5%WHT, kwenye invoice huwa hatuoneshi hiyo WHT Ila anayelipa (client) not anatakiwa akate hiyo WHT wakati analipa na akupe WHT certificate.

Manake invoice ni 100000 + 18% =....
 
TaxExpert said:
CALCULATION OF THE WITHHOLDING PAYMENTS
6.1 Withholding Tax Base
Tax shall be computed on the gross amount paid without deduction of expenses or allowances.
6.2 Exclusion of Value Added Tax (VAT) or Any Other Indirect Tax
The withholding tax base amount shall be exclusive of any value added tax or any other indirect tax included in the payment amount.
Example:
Where a service fee liable for the withholding tax amounting to Shs. 118 million inclusive of VAT was paid the taxable amount shall be Sh. 118 million less Shs. 18 million VAT i.e. Sh. 100 million.

Hayo ni maelezo yaliyo kwenye practice note no 01 WHT on service fees ya TRA. Nime-attach pia hyo Practice Note!
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This is correct.

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Ndachuwa said:
Withholding tax siyo tozo kwa maana ya kuongezwa kwenye ankara bali ni zuio ya malipo unayomlipa mtoa huduma ili umlipie TRA kama sehemu ya kodi yake ya mapato.

Vile vile si huduma zote zinatakiwa zuio lifanyike mfano Ulinzi, hotel hazipo kwenye zuio.

Kwa mfano uliotoa wa invoice ya TZS 100,000, in maana kwenye hii laki moja pesa ya mtoa huduma ni TZS 84,746 (TZS 100,000/1.18) na kiasi kilichbaki ni cha TRA kwa maana ya Kodi ya ongezeko la thamani. Wakati wa kulipa hiyo invoice utazuia TZS 4,237.30 (TZS 84,746 X 5%) na mtoa huduma wako atapokea TZS 95,762.20

Kuhusu VAT mtoa huduma atalipa TRA TZS 15,254 kupitia ritani yake ya VAT na wewe mpokea huduma kama umesajili na VAT utapunguza TZS 15,254 kwenye ritani yako ya VAT.

Kwa msaada zaidi pata mawasiliano yetu kwa kutembelea www.vabusiness.co.tz
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nakubakiana na wewe
 
TaxExpert said:
Private security services attract WHT; refer Finance Act No. 2 of 2016 section 28
Click to expand...
May be I have wrong version of Finance Act 2016 but what I have Part VII Subsection 28 is talking about minerals
 
wakuu Naomba msaada kidogo, hv Withholding tax imekuwa introduced Tanzania mwaka gani? kama kuna reference ya act mnaweza niambia ili nipitie. Thanx in Advance
 
trplmike said:
nilichoelew

nilichoelewa hapa ni kwamba mfano invoice charge yako ni 100000 inabidi ucharge plus 18% ya VAT
kwa hiyo jumla itakuwa 118000
lkn withholding tax unai calculate kwenye 10000 na sio kwenye 118000
5% ya 100000
Click to expand...
Kama hizo zote mbili zikiwa Calculated based on origin invoice hiyo itakuwa double taxation.

First, deduct 5% WHT on original invoice then kiasi kinachobaki ndio upigie 18%VAT

Lexus Mayai
 
withholding tax inakatwa kwenye amount excluding vat,
eg : total 10000
vat 18%of(10000) ............
wht 5%of(10000) .negative
Total inclusive ............. jibu
najaribu kukuwekea demonstration ya pale chinj kwenye calculation za kodi


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trplmike said:
nilichoelew

nilichoelewa hapa ni kwamba mfano invoice charge yako ni 100000 inabidi ucharge plus 18% ya VAT
kwa hiyo jumla itakuwa 118000
lkn withholding tax unai calculate kwenye 10000 na sio kwenye 118000
5% ya 100000
Click to expand...
Safi sana ...ambaye hataelewa maelezo haya machache basi kuna tatizo.
 
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