Msamaha wa VAT

(ii) Exempt VAT on machines and equipments used in the collection, transportation and processing of milk products. This measure is aimed at promoting investment in the diary sub‐sector and improve the income of livestock keepers. Machines and Equipments which are proposed for exemptions are as follows:

(a) Milk Cans (HS Code.7310.29.90);
(b) Milk Pumps (HS Code no. 8413.81.00);
(c) Milk hoses (HS Code no. 8413.70.20);
(d) Compressor used in refrigerating equipment (HS Code
8414.30.00);
(e) Milk Storage tanks (HS code 7309.00.00);
(f) Milk tankers (HS Code 8716.31.90);
(g) Milk pasteurisers (HS Code 8434.20.00);
(h) Butter churns (HS Code 8434.90.00);
(i) Storage chillers (HS code 8415.81.00);
(j) Cheese presser (HS Code 8434.20.00).

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Huu msamaha wa kodi ulilenga kwa mtu mmoja au kikundi cha watu, angalia code za product kama waziri alivyoziweka.

Product code alizoweka ni za kiwanda kinachotengeneza hizo product, kwa maana nyingine ni kuwa waziri alipelekewa quotation ya vifaa naye akavitangaza hivyo hivyo kama quotation aliyopelekewa asemehe VAT bila kupunguza wala kuongeza.

Tatizo litakuja wakati Mtanzania mwingine atakapopeleka quotation yake wizarani ikiwa na items sawasawa na alizotangaza waziri lakini zikiwa na code tofauti kutoka kwa mtengenezaji mwingine. Msamaha wa kodi hautatolewa.

Kama kuna mwenye uzoefu na mawazo tofauti atusaidie, kunusuru wafugaji wasije waikaingia mkenge kwa matarajio ya kupata msamaha wa VAT.

Hapo kuna shida , ina maana hizo Code lazima zitakuwa ni za Producer na si za TRA.Kama za TRA manake ni Categorization Codes for Exemptions, na kama za Producer basi lazima zitakuwa zimelengwa kwa Product za Producer mmoja tu, ukileta product ya mtu mwingine hawataitambua.

Majimoto said:

Product code alizoweka ni za kiwanda kinachotengeneza hizo product, kwa maana nyingine ni kuwa waziri alipelekewa quotation ya vifaa naye akavitangaza hivyo hivyo kama quotation aliyopelekewa asemehe VAT bila kupunguza wala kuongeza.

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Hapana Mkuu, hizo ni codes za customs! Zipo very specific na waziri naamini ameziweka makusudi ili kuondoa usumbufu. Kwa mfano, akisema tu 'milk cans' haitoshi kuondoa utata hivyo kwa kuweka hizo codes amekuwa more specific ni vifaa vya aina gani kwa sababu hizo codes zote zimekuwa defined kwenye customs handbooks na zinatumika almost duniani kote

The Harmonized Commodity Description and Coding System (HS) of tariff nomenclature is an internationally standardized system of names and numbers for classifying traded products developed and maintained by the World Customs Organization (WCO) (formerly the Customs Co-operation Council), an independent intergovernmental organization with over 170 member countries based in Brussels, Belgium

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