Msaada wa Practices ya 5% charges kwenye Amendments to the Value Added Tax Act

[Nashukuru]

Following the budget speech of 2013/14 the government has reviewed tax laws administered by TRA that grant exemptions with a view to controlling and instituting measures to improve supervision. The proposed measures cover the following tax laws:
1. The Value Added Tax Act, CAP148
2. The Income Tax, CAP 332
3. The Excise (Management & Tariff) Act, CAP 147;
4. The Road and Fuel Tolls Act Cap 220;
5. The Vocational Education and Training Act, CAP 82;
6. Road Traffic Act, CAP 168;
7. The East African Community Customs Management Act, 2004;
8. The Tanzania Investment Act, CAP 38

1: Amendments to the Value Added Tax Act Cap 148
VAT Exemptions
(i) Incorporating under Third Schedule of the VAT Act;
Special relief OF 100% has been granted to domestic textile manufacturers using locally produced cotton. This replaces the current practice of zero rating under the 1[SUP]st[/SUP] Schedule of the VAT Act.
2: The Income Tax Act 2004 Cap 332
(i) Reduce individual income tax rate from 14% to 13% for employees

RESIDENT INDIVIDUAL INCOME TAX RATES WITH EFFECT FROM 1/7/2013

SN	MONTHLY TAXABLE INCOME	TAX RATE
1	Where income does not exceed Tshs. 170,000/=	NIL
2	Where total income exceeds Tshs. 170,000/= but does not exceed Tshs. 360,000/=	13% of the amount in excess of Tshs. 170,000/=
3	Where total income exceeds Tshs. 360,000/= but does not exceed Tshs. 540,000/=	Tshs. 24,700/= plus 20% of the amount in excess of Tshs 360,000/=
4	Where total income exceeds Tshs. 540,000/= but does not exceed Tshs. 720,000/=	Tshs. 60,700/= plus 25% of the amount in excess of Tshs 540,000/=
5	Where total income exceeds Tshs. 720,000/=	Tshs. 105,700/=plus 30% of the amount in excess of Tshs 720 ,000/=

(ii) Extend the application of withholding taxes at a rate of:-

· 10% Charged on money transfer commission paid or payable to Money transfer agent (Money transfer agent means any person rendering money transfer service on behalf of the money transfer service provider). This is final withholding payment
· 5% on provision of services (Regardless of whether the supplier has a Taxpayer Identification Number (TIN) or not.
· 2% on the supply of goods to Government and its Institutions (Regardless of whether the supplier has a Taxpayer Identification Number (TIN) or not.

_______________________________________________________________________________________
Naomba msaada wa appplication wa hiyo niliyowekea rangi nyekundu huku inatuchanganya

 

[Sangarara]

Swali lako liko very wide,lakini practically kama income yako imekuwa withheLd inamaana wakati unalipia profitability tax utalazimika kupunguza tax liability kwa amount ambayo imekuwa withheld.hii ni dawa kwa makampuni yote ambayo yamekuwa yakishirikiana na maauditor wasiotimiza wajibu wao na kusubmit mahesabu ya uongo yanayoonyesha kwamba yanatengeneza hasara.

Lakini,practically pia kuna expsure ya double taxatin inajitokeza,kumbuka kwamba kwa mujibu ya mabadiriko ya kodi ya mwaka jana kama sio mwaka juzi,sasa makampuni yanayotengeneza hasara kwa miaka mitatu mfululizo yatapaswa kulipa kodi ya mapato itakayokuwa computed kutoka kwenye sales turnover.hivyo kuna hatari ya kitu kifuatacho kutokea.

Kwanza,wakati unapokea income yako sema shs 100,5% inakuwa withheld unabaki na 95.

Alafu unalipia tena corporate tax on turnover 3%,shs 3 hivyo unakuwa umelipa shs8,hasa usipokuwa na wataalamu wa kodi makini,ama sivyo serikali ijiande kufikishwa mahakani kurefund watu pesa zao sababu kama wamewithhold 4hs 5 alafu actual tax ni shs 3 inamaana umelipa zaidi shs 2,ukiamua kufunga biashara yako inabidi wakurudishie shs 2 au sio?

 

[Nashukuru]

Swali lako liko very wide,lakini practically kama income yako imekuwa withheLd inamaana wakati unalipia profitability tax utalazimika kupunguza tax liability kwa amount ambayo imekuwa withheld.hii ni dawa kwa makampuni yote ambayo yamekuwa yakishirikiana na maauditor wasiotimiza wajibu wao na kusubmit mahesabu ya uongo yanayoonyesha kwamba yanatengeneza hasara.

Lakini,practically pia kuna expsure ya double taxatin inajitokeza,kumbuka kwamba kwa mujibu ya mabadiriko ya kodi ya mwaka jana kama sio mwaka juzi,sasa makampuni yanayotengeneza hasara kwa miaka mitatu mfululizo yatapaswa kulipa kodi ya mapato itakayokuwa computed kutoka kwenye sales turnover.hivyo kuna hatari ya kitu kifuatacho kutokea.

Kwanza,wakati unapokea income yako sema shs 100,5% inakuwa withheld unabaki na 95.

Alafu unalipia tena corporate tax on turnover 3%,shs 3 hivyo unakuwa umelipa shs8,hasa usipokuwa na wataalamu wa kodi makini,ama sivyo serikali ijiande kufikishwa mahakani kurefund watu pesa zao sababu kama wamewithhold 4hs 5 alafu actual tax ni shs 3 inamaana umelipa zaidi shs 2,ukiamua kufunga biashara yako inabidi wakurudishie shs 2 au sio?

Mkubwa lengo la swali langu linakuja hapa..Mimi naoperate kampuni ambayo imekuwa outsourced kazi ya kuhandle human resources staffs wa kampuni X.
Hivyo sisi kampuni Y kazi yetu nikuajiri wafanyakazi kwa matakwa ya kampuni X na kuhandle all statutory requirement kama ambavyo kampuni x ingefanya.
Tukishamaliza kuadminister yote hayo huwa to recharge all cost incured kwa kampuni x ( Gross Salaries ,SDL,PPF/NSSF) kwenye invoice moja plus % commisions kwa kufanya kazi hiyo.
Hukonyumuma Gross,SDL,PPF/NSSF zilikuwa zikilipwa as it per cost incured sasa mwezi huu client wetu ambaye ni kampuni x alipokuwa anatulipa invoice yetu ya mwezi juni kwa ( Gross Salaries ,SDL,PPF/NSSF) kama recoverable cost ametukata 5%.
Tumewambia kuwa kwa kufanya hivyo wamepunguza mishahra ya kila mfanyakazi by 5% wao wanasema kuwa wanatekeleza agizo la serikali la kuwithhold 5% for any amount wanayolipa.
Je huyu client amelewa mantinki ya applicability ya sheria hiii?
Ndio maana nikaona niwasiliane na wakubwa humu ndani ili watusaidie kwa kuwa hata ukisona haisemi kiuwazi how or which service should be subjected kwa hii kodi.
Ni kweli kuwa uniagiza nikutafutie na kukununulia kitu K kwa shilingi 50 ukija kunilipa utanilipa Shilingi 50 -5%?

 

[Sangarara]

Nashukuru
mnapaswa kuchagua moja kati ya njia zifuatazo.
1. Mzungumze na TRA juu ta business arrangement yenu ili waweze kuelewa nini hasa kinapaswa kuwa withheld, kwa ajiri ya kuepusha mivutano huko mbeleni.

2. Nyie wenyewe mnapaswa kuelewa nini kipaswa kuwa withheld, huyo client wako kakosea kuwithheld the whole invoice amount, alipaswa kuwitheld kutoka kwenye service fee yako ambayo tu.

3. Kama niwagumu kuelewa basi wewe unapaswa kubadirisha namna ya kuwainvoice, such that wakiwithheld wasiaffect cashflow yako, hili unaweza ukalifanya kwa kupandisha invoice amount accordingly au kwa kuwainvoice sehemu ya income pekee na zile expenses zako uwapatie evidences za malipo tu ili waweze kukurefund.

welcome suppose i am not very clear.

 

[Nashukuru]

Nashukuru
mnapaswa kuchagua moja kati ya njia zifuatazo.
1. Mzungumze na TRA juu ta business arrangement yenu ili waweze kuelewa nini hasa kinapaswa kuwa withheld, kwa ajiri ya kuepusha mivutano huko mbeleni.

2. Nyie wenyewe mnapaswa kuelewa nini kipaswa kuwa withheld, huyo client wako kakosea kuwithheld the whole invoice amount, alipaswa kuwitheld kutoka kwenye service fee yako ambayo tu.

3. Kama niwagumu kuelewa basi wewe unapaswa kubadirisha namna ya kuwainvoice, such that wakiwithheld wasiaffect cashflow yako, hili unaweza ukalifanya kwa kupandisha invoice amount accordingly au kwa kuwainvoice sehemu ya income pekee na zile expenses zako uwapatie evidences za malipo tu ili waweze kukurefund.

welcome suppose i am not very clear.

Mkuu nashukuru kwa kulielewa suala langu..
Mkuu hatukuwa tukifanya hivyo kabla na ndio maana hatukuwa tumebuni njia mbadala wa kuhold that kind of tax.
Kwa jinsi makubaliano yalivyo ni vigumu kutop-up hiyo 5% kwenye recoverable cost kwa kuwa hiyo recoverable cost ni fixed amount as per monthly gross payable to an employees. Ndio maana nimekuja hapa kupata retionaly yo client ya kukataa 5% kwenye recoverable cost ambayo ni Gross monthly employees package.

Nilijaribu kuwauliza TRA juu ya hili suala jibu nililolipata ni kuwa nisubiri meneja wao ambaye ameenda kwenye semina yao Arusha atakuja na majibu. Pia alinidokeza kuwa wamepata pia malalamishi toka wauza mafuta na wakala wa barabara Tanroad.
Alieleza kuwa hawa wakala wa barabara yeye amekuwa akienda kwenye visima vya mafuta naq kujaza mafuta halafu baadae Tanroad wanawalipa hao wamiliki wa mafuta (OILCOM,ORXy) mgogoro ni pale tanroad walivyowakata 5% on the total cost consumed by Tanroad.Je hapo kuna uhalali kweli?

Kama unavyosema kama wangecharge kwenye hiyo comision yetu it could be ok na siyo on the fixed cost..Please from you tax understanding which will be good way to approach this kutokana na imposition ya hii kodi.
Nafahamu wengi hawajui madhara yake ndio maana kelele hazijawasilishwa au kufiliwa.

 

[Sangarara]

Shukuru
The best way ni kwamba, wewe waandikie memo na uwaambatanishie evidences za malipo uliyoyafanya on their behalf, yakihusisha.
1. Payroll,
2. evidence ya account yako kuwa debited na net payroll amount.
3. evidences za payroll taxes ulizolipa

na ndani ya memo hiyo uwaombe wakurefund, i hope kwenye vitabu vyako transactions hizi unazibook kama receivables. kisha wape na invoice inayoonyesha fee amount pekee.

this is the sure way to handle it, na hao clients wako waandikie kuwataka wakurefund pesa yote waliyowithhold kimakosa. you can take my advice.

 

[Nyamtala Kyono]

Mkubwa lengo la swali langu linakuja hapa..Mimi naoperate kampuni ambayo imekuwa outsourced kazi ya kuhandle human resources staffs wa kampuni X.
Hivyo sisi kampuni Y kazi yetu nikuajiri wafanyakazi kwa matakwa ya kampuni X na kuhandle all statutory requirement kama ambavyo kampuni x ingefanya.
Tukishamaliza kuadminister yote hayo huwa to recharge all cost incured kwa kampuni x ( Gross Salaries ,SDL,PPF/NSSF) kwenye invoice moja plus % commisions kwa kufanya kazi hiyo.
Hukonyumuma Gross,SDL,PPF/NSSF zilikuwa zikilipwa as it per cost incured sasa mwezi huu client wetu ambaye ni kampuni x alipokuwa anatulipa invoice yetu ya mwezi juni kwa ( Gross Salaries ,SDL,PPF/NSSF) kama recoverable cost ametukata 5%.
Tumewambia kuwa kwa kufanya hivyo wamepunguza mishahra ya kila mfanyakazi by 5% wao wanasema kuwa wanatekeleza agizo la serikali la kuwithhold 5% for any amount wanayolipa.
Je huyu client amelewa mantinki ya applicability ya sheria hiii?
Ndio maana nikaona niwasiliane na wakubwa humu ndani ili watusaidie kwa kuwa hata ukisona haisemi kiuwazi how or which service should be subjected kwa hii kodi.
Ni kweli kuwa uniagiza nikutafutie na kukununulia kitu K kwa shilingi 50 ukija kunilipa utanilipa Shilingi 50 -5%?

yuko sahihi,inatakiwa wewe na yeye mkubaliane akurudishie hiyo 5%,otherwise kwako hiyo ni kama cost of operation

 

[Nashukuru]

yuko sahihi,inatakiwa wewe na yeye mkubaliane akurudishie hiyo 5%,otherwise kwako hiyo ni kama cost of operation

KAKA nYAMATALA kYONO YUPI YUKO sAHIHI CLIENT AU?pia itakuwaje operations cost wakati imekatwa kwenye fixed amount ambazo ni mshahara wa mfanyakazi?angepunguza kwenye service charges yetu that could be ok .How can you withhold 5% kwenye salaries ya mfanyakazi? ni kweli sheria mpya ya kodi inalelekeza hivyo au watekelezaji hatujaelimishwa?
Kiongozi changamoto iko hapo nafahamu humu kuna wafanyakazi wa TRA au walioko kwenye Tax department kwenye makampuni hivyo wanaweza saidia

 

[Obama wa Bongo]

aisee ngoja nisichangie leo! nisome tu comment za great thinker! maana hii thread imenikosha kunavitu vingi vimefanyiwa amendment lakini sijui!<BR>endeleeni kutiririka wakuu! mtu elimu

 

[Nashukuru]

aisee ngoja nisichangie leo! nisome tu comment za great thinker! maana hii thread imenikosha kunavitu vingi vimefanyiwa amendment lakini sijui!<BR>endeleeni kutiririka wakuu! mtu elimu

Kaka ukiendelea kuka kimya utakuja kuchangia watu wamekufa...tafadhali changia

 

[Nashukuru]

Shukuru
The best way ni kwamba, wewe waandikie memo na uwaambatanishie evidences za malipo uliyoyafanya on their behalf, yakihusisha.
1. Payroll,
2. evidence ya account yako kuwa debited na net payroll amount.
3. evidences za payroll taxes ulizolipa

na ndani ya memo hiyo uwaombe wakurefund, i hope kwenye vitabu vyako transactions hizi unazibook kama receivables. kisha wape na invoice inayoonyesha fee amount pekee.

this is the sure way to handle it, na hao clients wako waandikie kuwataka wakurefund pesa yote waliyowithhold kimakosa. you can take my advice.

Mkuu nimewalima memo client amekubali kurevert malipo aliyoyakata kwenye invoice yetu na hela zetu ataturudishia kwa kuwapa sababu za msingi.

Nashukuru kwa michango yenu

 

[Sir Leem]

kama unakatwa 5% ya gross invoiced mbona majanga?Tuchukulie una biashara ya turnover kubwa sana na unaweka faida asilimia let us say 10% ina maana utakatwa kodi nusu ya mapato yako?

 

[Sangarara]

kama unakatwa 5% ya gross invoiced mbona majanga?Tuchukulie una biashara ya turnover kubwa sana na unaweka faida asilimia let us say 10% ina maana utakatwa kodi nusu ya mapato yako?

Mkuu.
check you math properly, utakatwa 5% tu na kubaki na 95% ya kipato/faida/cha juu yako.

 

[Sir Leem]

Mkuu.
check you math properly, utakatwa 5% tu na kubaki na 95% ya kipato/faida/cha juu yako.

Mkuu wanasema huyo kodi unakatwa 5% Gross income ,mie na biashara katika gross income yangu nabaki na 10% ya gross kama net profit kwa hiyo atakaye nikata hiyo 5% katika gross income ina maana anapunguza 5% ya net income nitakayo pata.
Ina maana nitakuwa nimelipa TRA kuliko hata kile kiwango cha corporte tax ya 30% ya profit.Sijui kama nime eleweka?
Kwa mfano nimefanya biasahara ya millioni 100(Gross) katika milioni net ptofit yangu ni millioni 10 katika milioni 10 corporate ni 30% sawa sawa na millioni tatu sasa mie katika gross income ya millioni 100 mimekatwa 5% sawa sawa na millioni 5 kwa hiyo nitakuwa nimekatwa kodi zaidi ya kiwango cha kodi ya corporate rate.
Maana kila biashara na nature yake ya kupata faida kuna biashara zina turnovver kubwa sana sana net profit zake ni 5-10%
Sasa hizo biashara wakikatwa withholding tax ya 5% watakuja kuidai TRA mwisho wa mahesabu ya mwaka,pia ita waathiri cash flow ya biashara zao

 

[Obama wa Bongo]

Mkuu wanasema huyo kodi unakatwa 5% Gross income ,mie na biashara katika gross income yangu nabaki na 10% ya gross kama net profit kwa hiyo atakaye nikata hiyo 5% katika gross income ina maana anapunguza 5% ya net income nitakayo pata.
Ina maana nitakuwa nimelipa TRA kuliko hata kile kiwango cha corporte tax ya 30% ya profit.Sijui kama nime eleweka?
Kwa mfano nimefanya biasahara ya millioni 100(Gross) katika milioni net ptofit yangu ni millioni 10 katika milioni 10 corporate ni 30% sawa sawa na millioni tatu sasa mie katika gross income ya millioni 100 mimekatwa 5% sawa sawa na millioni 5 kwa hiyo nitakuwa nimekatwa kodi zaidi ya kiwango cha kodi ya corporate rate.
Maana kila biashara na nature yake ya kupata faida kuna biashara zina turnovver kubwa sana sana net profit zake ni 5-10%
Sasa hizo biashara wakikatwa withholding tax ya 5% watakuja kuidai TRA mwisho wa mahesabu ya mwaka,pia ita waathiri cash flow ya biashara zao

ume dadavua vizuri sana mkuu Sirleem, ngoja Sangarara aje nae!

 

[hekimatele]

Sangarara you are surely a tax consultant

 

[Sangarara]

Mkuu wanasema huyo kodi unakatwa 5% Gross income ,mie na biashara katika gross income yangu nabaki na 10% ya gross kama net profit kwa hiyo atakaye nikata hiyo 5% katika gross income ina maana anapunguza 5% ya net income nitakayo pata.
Ina maana nitakuwa nimelipa TRA kuliko hata kile kiwango cha corporte tax ya 30% ya profit.Sijui kama nime eleweka?
Kwa mfano nimefanya biasahara ya millioni 100(Gross) katika milioni net ptofit yangu ni millioni 10 katika milioni 10 corporate ni 30% sawa sawa na millioni tatu sasa mie katika gross income ya millioni 100 mimekatwa 5% sawa sawa na millioni 5 kwa hiyo nitakuwa nimekatwa kodi zaidi ya kiwango cha kodi ya corporate rate.
Maana kila biashara na nature yake ya kupata faida kuna biashara zina turnovver kubwa sana sana net profit zake ni 5-10%
Sasa hizo biashara wakikatwa withholding tax ya 5% watakuja kuidai TRA mwisho wa mahesabu ya mwaka,pia ita waathiri cash flow ya biashara zao

Mkuu sir leem
twende taratibu kiongozi.

Kwanza kabisa kodi husika iko subjected kwenye service businesses ambako ni nadra sana kukutana na na issues za gross profits sababu service provider hategemewi kuwa na material costs kama sehemu kubwa ya gharama zake za utoaji wa huduma husika japo bado inawezekana hiyo kitu kutokea.

nakuomba utoe details zaidi za hiyo service unayotoa ili twende sawa.

 

[Sangarara]

Sangarara you are surely a tax consultant

Hekimatele, are you asking a question or appreciating?

 

[Sangarara]

Hii kodi itafukuzisha ma sales men kazi vibaya sana hii, naanza kuona kwa ukaribu zaidi makampuni yanavyoreport false revenue, na ni sababu ya over reliance kwenye IFRS.

 

[hekimatele]

Hekimatele, are you asking a question or appreciating?

I thought by now you are conversant with punctuation marks.
There is no ? at the end. So you already know what it is.