Nawezaje kupunguza utitiri wa kodi katika biashara

[Quartz360]

Habari Wana jukwaa!!

Ni matumaini yangu mu wazima wa afya njema, na poleni kwa changamoto za hapa na pale katika utafutaji wa riziki, naamini kila kitu kitaa sawa kwani MUNGU yu upande wetu daima.

Naomba niende kwenye maada moja kwa moja.

Je, nawezaje kupunguza UTITIRI WA KODI Katika biashara zangu?. Katika business projects kama nne hivi nimekuwa nikijiuliza namna gani naweza kupunguza ulipaji wa KODI kubwa bila kuathiri misingi ya kisheria.

Najiuliza je nisajiri hizo biashara ziwe chini ya kampuni, kwa mfano XYZ GROUP OF COMPANIES na sio kuzivunja mafungu mafungu japo ziwekuwa diversified kwa maana zinatofautiana katika utoaji wa huduma, ambapo zingine ziko kwenye upande wa value addition kwenye bidhaa zitokanazo na mazao. Zingine kwenye ufugaji, chakula na usafirishaji.

Kwa wenye uelewa juu ya hili, je kuzifanya hizi diversified projects ziwe chini ya kampuni moja itasaidia kupunguza UTITIRI WA KODI ama nitakuwa sijatatua tatizo, au Kama Kuna njia zingine ambazo ni legal za kuweza kutumia.

Karibuni .

 

[Mjanja M1]

Wanakuja kukupa miongozo.

KaziKweliKweli/JobTrueTrue

 

[m-boy]

Unalipa kodi kwa mfumo gani??

Je kuna biashara ambayo ukiuza unatoa risit ya mashine??

Umepanga nyumba unayofanyia baishara??,

Mkataba wa kupanga tra wameuwona??

 

[Masokotz]

Mkuu,Lengo lako ni kupunguza kiasi cha kodi ua kurahisisha usimamizi wa kodi?Either way Onana na Mtaalamu wa Masuala ya kodi(Tax Consultant) Pamoja na Mtaalamu wa Uhasibu na Sheria.Uwaeleze unachohitaji naamni kabisa wanaweza kukupa Suluhu

 

[Lamomy]

Ziunganishe hizo biashara

 

[Quartz360]

Mkuu,Lengo lako ni kupunguza kiasi cha kodi ua kurahisisha usimamizi wa kodi?Either way Onana na Mtaalamu wa Masuala ya kodi(Tax Consultant) Pamoja na Mtaalamu wa Uhasibu na Sheria.Uwaeleze unachohitaji naamni kabisa wanaweza kukupa Suluhu

Kuwa na kiasi specific cha Kodi. Kitakacholipwa kupitia kampuni.

 

[Quartz360]

Ziunganishe hizo biashara

Ziwe chini ya kampuni, siyo?

 

[Quartz360]

Unalipa kodi kwa mfumo gani??

Je kuna biashara ambayo ukiuza unatoa risit ya mashine??

Umepanga nyumba unayofanyia baishara??,

Mkataba wa kupanga tra wameuwona??

Kila project inajitegemea.
Kuna baadhi zinatumia mashine.
Kila project ina sehemu yake "kupanga"
Mkataba wa kupanga hauko TRA.

 

[Mayor Quimby]

Business project = business organisations (appropriate term). Vinginevyo una confuse wasomaji ‘business project’ has a different meaning.

Kwenye ‘group’ kila biashara ni independent, faida yake ipo kwenye rules za ‘group relief’ in offsetting losses mmoja akipata hasara. Tanzania aina ‘group tax reliefs’ so hakuna faida. Na mwisho wa mwaka kila biashara ina accounts zake, parent company tu ndio anafanya consolidated accounts kuonyesha mapato yake kupitia group. If anything Tanzania wapo serious kwenye transfer pricing (kwenye intra-group trading) so utafanya wapekenyue hesabu zako zaidi.

Mergers nadhani ndio kitu ulichokua unalenga kusema kuziunganisha biashara zote kuwa moja with different interests ili hesabu zao za mwaka ziwe moja. Don’t think this is a good idea kama lengo ni kupunguza kodi.

Walau zikiwa biashara tofauti na sio group unaweza fanya transfer pricing hakikisha tu jina lako halipo kama mkurugenzi wa biashara zote hizo, huko kwenye kilimo na ufugaji kuna capital allowances za 100% nunua machine mpya za kisasa claim hiyo hela mwisho wa mwaka kabla ya kulipa profit tax.

Kuna rules hapo za part claim ya capital ili faida iwe below tax threshold and carrying forwards the remainder to the next tax year. Au claim full utengeneze hasara uwe una offset hiyo hasara miaka ya baadae.

Bado ‘transfer pricing’ ni rahisi zaidi kufanya ivyo kama business zipo independent na sio sehemu ya group.

Just hire a qualified proffesional aelewe biashara zako, akupe mbinu sahihi ya kupunguza kodi kisheria.

 

[Quartz360]

Business project = business organisations (appropriate term). Vinginevyo una confuse wasomaji ‘business project’ has a different meaning.

Kwenye ‘group’ kila biashara ni independent, faida yake ipo kwenye rules za ‘group relief’ in offsetting losses mmoja akipata hasara. Tanzania aina ‘group tax reliefs’ so hakuna faida. Na mwisho wa mwaka kila biashara ina accounts zake, parent company tu ndio anafanya consolidated accounts kuonyesha mapato yake kupitia group. If anything Tanzania wapo serious kwenye transfer pricing (kwenye intra-group trading) so utafanya wapekenyue hesabu zako zaidi.

Mergers nadhani ndio kitu ulichokua unalenga kusema kuziunganisha biashara zote kuwa moja with different interests ili hesabu zao za mwaka ziwe moja. Don’t think this is a good idea kama lengo ni kupunguza kodi.

Walau zikiwa biashara tofauti na sio group unaweza fanya transfer pricing hakikisha tu jina lako halipo kama mkurugenzi wa biashara zote hizo, huko kwenye kilimo na ufugaji kuna capital allowances za 100% nunua machine mpya za kisasa claim hiyo hela mwisho wa mwaka kabla ya kulipa profit tax.

Kuna rules hapo za part claim ya capital ili faida iwe below tax threshold and carrying forwards the remainder to the next tax year. Au claim full utengeneze hasara uwe una offset hiyo hasara miaka ya baadae.

Bado ‘transfer pricing’ ni rahisi zaidi kufanya ivyo kama business zipo independent na sio sehemu ya group.

Just hire a qualified proffesional aelewe biashara zako, akupe mbinu sahihi ya kupunguza kodi kisheria.

Very superb. And glad for your constructive criticism, that's very awesome.

Ushauri wako ni mzuri sana, hopefully utanisaidia.

Asante Sana.

 

[Upepo wa Pesa]

Business project = business organisations (appropriate term). Vinginevyo una confuse wasomaji ‘business project’ has a different meaning.

Kwenye ‘group’ kila biashara ni independent, faida yake ipo kwenye rules za ‘group relief’ in offsetting losses mmoja akipata hasara. Tanzania aina ‘group tax reliefs’ so hakuna faida. Na mwisho wa mwaka kila biashara ina accounts zake, parent company tu ndio anafanya consolidated accounts kuonyesha mapato yake kupitia group. If anything Tanzania wapo serious kwenye transfer pricing (kwenye intra-group trading) so utafanya wapekenyue hesabu zako zaidi.

Mergers nadhani ndio kitu ulichokua unalenga kusema kuziunganisha biashara zote kuwa moja with different interests ili hesabu zao za mwaka ziwe moja. Don’t think this is a good idea kama lengo ni kupunguza kodi.

Walau zikiwa biashara tofauti na sio group unaweza fanya transfer pricing hakikisha tu jina lako halipo kama mkurugenzi wa biashara zote hizo, huko kwenye kilimo na ufugaji kuna capital allowances za 100% nunua machine mpya za kisasa claim hiyo hela mwisho wa mwaka kabla ya kulipa profit tax.

Kuna rules hapo za part claim ya capital ili faida iwe below tax threshold and carrying forwards the remainder to the next tax year. Au claim full utengeneze hasara uwe una offset hiyo hasara miaka ya baadae.

Bado ‘transfer pricing’ ni rahisi zaidi kufanya ivyo kama business zipo independent na sio sehemu ya group.

Just hire a qualified proffesional aelewe biashara zako, akupe mbinu sahihi ya kupunguza kodi kisheria.

1. Holding company ina faida gani ukilinganisha na kampuni za kawaida?

2. Je subsidiary company inaweza milikiwa 100% na holding company moja?

3. Kama holding company ina kampuni 10 je kila kampuni ita file annual returns kivyake au annual return itafanywa na holding company pekee?

Naomba ufafanuzi.

Sent from my SM-A515F using JamiiForums mobile app

 

[Zemanda]

Nadhani ungesajiri kampuni moja then zile projects utazisajiri kama biashara za kampuni hiyo.

Mfano, unaweza sema MARANGU INVESTING COMPANY LTD.

Then kwenye details za kampuni utalist vitu unavyofanya.

Tunashida kubwa sana ya maofisa wa pale BRELA na TRA hawana ufahamu au exposure ya biashara. Wengi wamepata ajira sababu ya kufanya interview na kupita kwa zali ila hawana wanachojua katika kutengeneza mifumo imara ya kibiashara.

 

[Mayor Quimby]

1. Holding company ina faida gani ukilinganisha na kampuni za kawaida?

2. Je subsidiary company inaweza milikiwa 100% na holding company moja?

3. Kama holding company ina kampuni 10 je kila kampuni ita file annual returns kivyake au annual return itafanywa na holding company pekee?

Naomba ufafanuzi.

Sent from my SM-A515F using JamiiForums mobile app

Unataka ushauri wa kibiashara au unauliza maswali ya darasani?

Kwanza tofautisha ‘holding company’ na ‘group of companies’

1 and 3. Holding company ni kumiliki share ya kampuni nyingine zaidi ya 51% (that’s automatic, otherways ni kupitia katiba if shares are less than 49%). Muhimu ni control over the management kwenye decision making is what constitutes an Holding company.

Associate ni shares chini ya chini ya 49% and having no control over of the management.

Group inajumlisha kampuni moja ambayo ana shares mbali mbali kwenye makampuni tofauti ambapo kwengine ni associate na main shareholder (holding company) yanaweza kuwa ata makampuni 100.

Sasa basi iwe group, holding or associates. Kila mtu anafanya hesabu zake za kodi. Holding company inafanya consolidated accounts only baada ya hesabu zake binafsi to acknowledge income and its shares from other business. Income (from other businesses) wanajumlisha baada ya kupiga hesabu zao za kodi kuonyesha faida na stake is acknowledged on shares and equity.

The only benefit ya group ni tax relief, Tanzania hakuna hakuna group relief. Otherwise kwenye group rate ya kulipa income tax ya juu inakuwa chini (mfano corporate tax inaweza kuwa 30% kwa faida inayoanzia million 100 kwenye group kuna formula yao rate yako ikawa kuanzia million 50 na sio mmoja ina affect wote).

Ni hivi to cut the story short kabla ya kuanzisha group of companies inataka umakini sana.

2. You are a subsidiary from 51%-100% muhimu ni control of the business, less than that you are an associate. The difference associate kwenye consolidation accounts ‘shares and equity’ lazima utaje kama (non-controlling interest).

Get accountants sio kuulizana maswali ya kitoto, nikikupa yangu ikawa mtihani kwako.

Swali kwako kuna madhara gani ya kikodi kwenye biashara zake akiamua kuziunganisha zote kuwa moja with a single management ili alipie kodi moja biashara zote kama anavyowaza kufanya?

 

[Quartz360]

Nadhani ungesajiri kampuni moja then zile projects utazisajiri kama biashara za kampuni hiyo.

Mfano, unaweza sema MARANGU INVESTING COMPANY LTD.

Then kwenye details za kampuni utalist vitu unavyofanya.

Tunashida kubwa sana ya maofisa wa pale BRELA na TRA hawana ufahamu au exposure ya biashara. Wengi wamepata ajira sababu ya kufanya interview na kupita kwa zali ila hawana wanachojua katika kutengeneza mifumo imara ya kibiashara.

Dah! Changamoto kwa kweli!!!

 

[Upepo wa Pesa]

Unataka ushauri wa kibiashara au unauliza maswali ya darasani?

Kwanza tofautisha ‘holding company’ na ‘group of companies’

1 and 3. Holding company ni kumiliki share ya kampuni nyingine zaidi ya 51% (that’s automatic, otherways ni kupitia katiba if shares are less than 49%). Muhimu ni control over the management kwenye decision making is what constitutes an Holding company.

Associate ni shares chini ya chini ya 49% and having no control over of the management.

Group inajumlisha kampuni moja ambayo ana shares mbali mbali kwenye makampuni tofauti ambapo kwengine ni associate na main shareholder (holding company) yanaweza kuwa ata makampuni 100.

Sasa basi iwe group, holding or associates. Kila mtu anafanya hesabu zake za kodi. Holding company inafanya consolidated accounts only baada ya hesabu zake binafsi to acknowledge income and its shares from other business. Income (from other businesses) wanajumlisha baada ya kupiga hesabu zao za kodi kuonyesha faida na stake is acknowledged on shares and equity.

The only benefit ya group ni tax relief, Tanzania hakuna hakuna group relief. Otherwise kwenye group rate ya kulipa income tax ya juu inakuwa chini (mfano corporate tax inaweza kuwa 30% kwa faida inayoanzia million 100 kwenye group kuna formula yao rate yako ikawa kuanzia million 50 na sio mmoja ina affect wote).

Ni hivi to cut the story short kabla ya kuanzisha group of companies inataka umakini sana.

2. You are a subsidiary from 51%-100% muhimu ni control of the business, less than that you are an associate. The difference associate kwenye consolidation accounts ‘shares and equity’ lazima utaje kama (non-controlling interest).

Get accountants sio kuulizana maswali ya kitoto, nikikupa yangu ikawa mtihani kwako.

Swali kwako kuna madhara gani ya kikodi kwenye biashara zake akiamua kuziunganisha zote kuwa moja with a single management ili alipie kodi moja biashara zote kama anavyowaza kufanya?

Kwanza nianze kwa kusema siamini kama kuna swali la kitoto!

Tuje kwenye swali lako . ..

Japo mimi sio mhasibu ila naamini kampuni zikiwa segimented inakua nafuu hasa linapokuja swala la risk.

Mfano nna biashara 2 yaani usafirishaji na real estates alafu moja wapo ikapata kesi je huoni kama nitakua naweka biashara zote at risk? Maana kama ningetenganisha nisingepata risk kwenye biashara ya pili pindi biashara ya kwanza inapopata shida.

Kuhusu kodi sina hakika ndio maana nikauliza.

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[Mayor Quimby]

Kwanza nianze kwa kusema siamini kama kuna swali la kitoto!

Tuje kwenye swali lako . ..

Japo mimi sio mhasibu ila naamini kampuni zikiwa segimented inakua nafuu hasa linapokuja swala la risk.

Mfano nna biashara 2 yaani usafirishaji na real estates alafu moja wapo ikapata kesi je huoni kama nitakua naweka biashara zote at risk? Maana kama ningetenganisha nisingepata risk kwenye biashara ya pili pindi biashara ya kwanza inapopata shida.

Kuhusu kodi sina hakika ndio maana nikauliza.

Sent from my SM-A515F using JamiiForums mobile app

Well akiunganisha hizo biashara kwa sasa kama atakiwi kusajili kwa lazima kwenye VAT kwa sababu kila moja aifiki threshold. Wakati akiunganisha hizo biashara kuwa moja mapato yake ya jumla yanaweza kufikia threshold kirahisi na kutakiwa kusajili VAT na kutunza vitabu. Swala ambalo linaweza mlazimu kuajiri muhasibu full time.

Bado kuna threshold za corporate tax ambazo na zenyewe anaweza zifikia haraka na kutakiwa kulipa 30% corporate tax.

Ndio maana mambo kama hayo yanataka kukutana na mtaalamu aangalie biashara yako, ajue income projection zako na mambo mengine ya tax; apate ushauri sahihi wa mbinu za kupunguza kodi bila ya kuvunja sheria.