NHC: Tax Exemption & The Never Ending 'Committee' Issue

[Dua]

NHC bid for tax exemption rejected

Daily News; Sunday,November 18, 2007 @00:05
PRESIDENT Jakaya Kikwete yesterday said that the National Housing Corporation (NHC) as a corporate body would not be granted tax exemption.

Mr Kikwete was responding to a request by the Minister for Lands, Housing and Human Settlements Development, Mr John Magufuli, who suggested that the corporation would have faired well had it received tax exemption. “As head of government, tax exemption for any corporation is something that cannot be entertained,” he said. Instead, the president proposed for a review in the housing law so that NHC could apply for a Tanzania placement certificate from Tanzania Investment Centre.

Mr Kikwete also advised that there should be a review in the law concerning mortgage and rents.
He said that if the law incorporated this, more people would be allocated houses. Speaking before laying the foundation stone at the NHC site in Ruangwa District, Mr Magufuli said that had there been tax exemption for NHC more houses would have been built in the country. Mr Magufuli said the NHC spent 1.2bn/- on corporate taxes in 2006 and projected to spend 2.4bn/- in 2007. “If the government could exempt us from corporate taxes, we would no doubt build more houses,” he said. President Kikwete today winds up his weeklong tour of Lindi Region.

Kumbe viongozi wetu huwa wanaonana kwenye mikutano ya hadhara tu na kujadili sera za kufanya. ..............au pengine walitaka kuumbuana?

................Alisema fedha hizo za kodi zinategemewa na serikali kwa shughuli mbalimbali zikiwemo ujenzi wa barabara.

Alishauri shirika hilo kujiandikisha katika Kituo cha Taifa cha Uwekezaji (TIC) kama wawekezaji ili wapate nafuu ya kodi..............

Soma hapa

 

[Mtanzania]

Dau,

Mambo mengine ni kichekesho kikubwa sana. Alichoomba Magufuli wala hakutakiwa kuomba kwa rais.

Hicho wanachofanya NHC ni project kubwa, wanachotakiwa ni kuisajili hiyo project TIC na kupata TIC certificate kama local investor, baada ya hapo hawatakiwi kulipa VAT na tax zingine kwenye vitu wanavyonunua kwa ajili ya ujenzi wa hizo nyumba.

Hiyo TIC sasa ina miaka zaidi ya 10 ikifanya kazi na wageni wanaitumia kweli kweli lakini Watanzania na mpaka waziri hajui kuna kitu kama hicho.

Hivi kweli tuko serious na mambo yetu? Ni aibu kubwa sana hata kwa Magufuli maana hili jambo angeweza kuwashauri NHC na wakalitatua kwa muda usiozidi hata wiki moja.

Mchina mwenye mtaji wa dola 20,000 anajua kuna TIC certificate lakini waziri na shirika kubwa kama NHC hawajui kitu kama hicho?

 

[Mkandara]

Duh!
Ama kweli ukishangaa ya Mussa.....
Yaani Magufuli na ubingwa wote (Elimu) kashwa kabisa kutafuta ufumbuzi wa swala dogo kama hili kiasi kwamba rais anakuja mpa Suggestion jinsi ya kufanya!
I mean sintashangaa kabisa kama Magufuli atakuwa nje ya baraza la mawaziri maanake kuomba kwake tu kumeonyesha wazi udhaifu wake wa kufikiri ktk kuendesha shirika la Umma.

 

[Ogah]

Poor Magufuli,

Unajua pale Miundombinu his right hand alikuwa now Mar Mujungi........sasa pale Ardhi sidhani kama amepata kichwa kama kile alichokuwa nacho cha kumshauri.

hapa ndio unapoona failure hata ktk ngazi za chini yake kushindwa kumshauri waziri wao. makamishna pale na wakurugenzi its high time inabidi panga liwapitie wote......JK safisha Ardhi ondoa viongozi wazembe (waliopo wamefikia kikomo cha kufikiria) pale.....usiangalie makunyanzi

 

[Dua]

Hivi mashirika ya uma kama NHC, Bandari, makampuni binafsi na mengineyo yanaweza kujiandikisha TIC kwa nia ya kukwepa kodi? Sheria inasemaje?

 

[Nyani Ngabu]

Ndio yanaweza...

 

[Mkandara]

Dua,
Kwa vyovyote vile kinachizungumziwa hapa ni Corperate taxes ambayo hulipwa baada ya kufunga mahesabu ya mwaka yaani unalipiaasilimia fulani baada ya kile ulichobakia nacho.
Binafsi sikuona kabisa hoja ya maana hapa kwani kama kweli imefikia NHC kupia corperate taxes kiasi hicho kwa mwaka ina maana kuna pato zuri la shirika na hakuna haja kabisa ya nafuu hiyo ikiwa hata uendeshaji wake unategemea fedha toka serikalini.
Labda kama angeomba baadhi ya vipengele ambavyo vinaweza kuwapa nafuu zaidi ama kama zingekuwa kodi za operation ambazo inapodfika mwisho wa mwaka NHC hubakia hawana kitu hivyo kushindwa kulipa kodi hiyo kama tunavyofungwa kamba na hao wawekeshaji ktk madini.
Nje ya hapo sioni kabisa kuwa ni akili nzuri kwa serikali kutoa nafuu ya Corperate tax kwa shirika ama kampuni yoyote ile inalokuja wekesha nchini kwa sababu huwezi kutanguliza nafuu ya kodi hii wakati hufahamu pato linalotokana na biashara hiyo.
Mahesabu na mhuri wa mtaalam Chartered Accountant ndiyo huwa hakimu wa mwisho na kweli. Ningependekeza nafuu hii ya Corperate tax itolewe tu baada ya ukaguzi wa mahesabu ya mwaka laa sivyo tunawajengea ngome wawekeshaji.

 

[Dua]

Nyani Ngabu

Kama unaweza kutuwekea hicho kipengele itakuwa poa sana ili nasi tukiangalie kwa undani wake. Kama ni hivyo basi hii itakuwa kasheshe sana maana kuna loop hole ya hali ya juu.

 

[Mkandara]

Dua,
Ndio maana wawekeshaji wengi wanakilimbia kuuza kampuni zao ama kubadilisha majina baada ya miaka mitano kwa sababu wanakwepa kodi hii. Bado hatujajifunza kabisa.... huwezi kupata ubwete kama huu nchi yeyote ile hasa ukizingatia kuwa binadamu tumeumbwa na tamaa..Hatutosheki.

 

[Mtanzania]

Hivi mashirika ya uma kama NHC, Bandari, makampuni binafsi na mengineyo yanaweza kujiandikisha TIC kwa nia ya kukwepa kodi? Sheria inasemaje?

Dua,

Lengo si kukwepa kodi, lengo ni kusaidia investors pale mwanzoni ili wamalize miradi yao mapema na baada ya hapo wao na taifa waanze kupata faida. Taifa linapata faida through tax na employment kwa watanzania.

Pia unaweza ku apply hiyo kama unaongezea kitu kwenye biashara yako. Kwahiyo NHC au shirika lingine wanaweza kuomba hiyo kwa ile miradi mipya tu na wala sio kwa biashara zao ambazo tayari wanaendesha.

Kuna maeneo husika lakini kwa uzoefu wangu na TIC ninaamini NHC wanaweza kutimiza hayo masharti.

Kwa local investors inatakiwa project iwe ya zaidi ya dola laki moja na kwa wageni zaidi ya dola laki mbili kulingana na data za 2005(sijajua kama bado ni hivyo au wamebadilisha).

Ukiwa nayo inasaidia sana kwenye vifaa vya ujenzi na hasa kama unanunua viwandani maana 20% ni kubwa sana. Pia inasaidia kwenye import duty na hutakiwi kulipa corporate tax mpaka umerudisha mtaji wako.

Bahati mbaya tu ni kwamba Watanzania wengi hawajui na badala yake wageni ndio wanaitumia kweli hiyo sheria. Kila nchi ina sheria za namna hiyo kwahiyo kwa wageni kitu cha kwanza wanapotaka ku invest Tanzania, wanaulizia hizi incentives na huwa wanazitumia hasa.

Kwa local investors na hasa private companies kuna usumbufu hasa kama mradi wako uko mikoani maana kuna urasimu wa TRA lakini bado mimi naona kuna faida. Wakija wazungu TRA huwa wanapata kigugumizi, hawaongei na wanasaini kila kitu haraka haraka kwahiyo usumbufu kwao ni mdogo kuliko kwa wazawa.

Kuna wageni wengi wana abuse hii sheria lakini kama ilivyo kila sehemu kitu chenye faida kwa wengi, watatokea wachache wanao abuse kama mnavyoona hao wamiliki wa hotel kubwa ambao kila incentives zikiisha wanaauza kwa wengine na wao wanaanza tena.

Unaweza tembelea hapa www.tic.co.tz

 

[Mtanzania]

Dua,
Ndio maana wawekeshaji wengi wanakilimbia kuuza kampuni zao ama kubadilisha majina baada ya miaka mitano kwa sababu wanakwepa kodi hii. Bado hatujajifunza kabisa.... huwezi kupata ubwete kama huu nchi yeyote ile hasa ukizingatia kuwa binadamu tumeumbwa na tamaa..Hatutosheki.

Mkandara,

Hizo incentives ziko duniani kote. Hiyo sheria inasaidia watu wengi ila pia kuna watu ambao wana abuse. Serikali inachotakiwa kufanya ni kuhakikisha kila loophole inayojitokeza inazibwa. Ndivyo wenzetu wanavyofanya huku kwao. Incentives ziko nyingi ili kila mwaka wanaangalia kuona wanaozitumia vibaya na wanaziba mianya.

Kumbuka mtu anapoanzisha biashara kubwa kuna gharama kubwa sana mwanzoni hasa kunapokuwa na majengo nk. Kama hiyo biashara ikiisha mapema ni faida kwa serikali maana kijumla inakusanya pesa nyingi kuliko ilizozipoteza kwa exemptions za VAT.

Nakubaliana na wewe kwamba tuwe wabunifu wa kuziba mianya ili nchi ikusanye kodi ya kutosha.

 

[Mafuchila]

Wazee ni sheria gani inayoruhusu mashirika yetu ya umma kuweza kusajiliwa kama private investors? Ningeomba mwenye nayo aiweke hapa, otherwise si busara kumsulubu Bw. Magufuli kwa vitu ambavyo pengine sheria haimruhusu.

 

[Mtanzania]

Wazee ni sheria gani inayoruhusu mashirika yetu ya umma kuweza kusajiliwa kama private investors? Ningeomba mwenye nayo aiweke hapa, otherwise si busara kumsulubu Bw. Magufuli kwa vitu ambavyo pengine sheria haimruhusu.

Mafuchila,

Sioni mahali popote ambapo wameandika TIC ni kwa ajili ya private investors. Ukurasa wa TIC unaonyesha ifuatavyo kuhusu investment act 1997:

Tanzania Investment Act 1997

Certificate of Incentives
Incentives offered to investors under the Tanzania Investment act, 1997 can broadly be categorized into fiscal and non-fiscal incentives.

Fiscal incentives

-Import duty and VAT exemption on project/capital/deemed capital goods.

-Import Duty Draw Back Scheme
Refund of duty charged on imported inputs used for producing goods for export and goods sold to foreign institutions like UN and its agencies operating in Tanzania.
Non-fiscal incentives

-Immigration quota of up to 5 people
-Guaranteed transfer of:-
Net profits or dividends of the investment
Payment in respect of foreign loans
Remittance of proceeds net of all taxes and other obligations
Royalties fees and other charges
Payment of emolument and other benefits to foreign personnel

Strategic Investor Status

For a big project of over US$ 20 million offering specific/great impact to the society or economy, Investors can request for special incentives from the Government

Import Duty Draw Back Scheme

Refund of duty charged on imported inputs used for producing goods for export and goods sold to foreign institutions like UN and its agencies operating in Tanzania.

 

[Mkandara]

Mtanzania,
umesema hizo incentives ziko dunia kote, nakuomba list ya nchi zinazotoa Corperate tax exemption ya miaka mitano ya mwanzo wa uwekeshaji. maanake isije kuwa yale ya JK kusema kila nchi inapata kodi kama zetu ktk madini kisha leo wanakaa na kuweka kamati kuzitazama upya.

 

[Mtanzania]

Mtanzania,
umesema hizo incentives ziko dunia kote, nakuomba list ya nchi zinazotoa Corperate tax exemption ya miaka mitano ya mwanzo wa uwekeshaji. maanake isije kuwa yale ya JK kusema kila nchi inapata kodi kama zetu ktk madini kisha leo wanakaa na kuweka kamati kuzitazama upya.

Mkandara,
Assumption ilikuwa kwamba kwa kampuni ambayo ime invest pesa zake nyingi itachukua miaka mitano kabla ya kuanza kupata faida, ndio maana ya hiyo 5 years tax holiday. Kama sijakosea hicho kifungu sasa kimeondolewa na badala yake hawalipi corporate tax mpaka capital yao imerudi. Madhara ya hicho kifungu ilikuwa kwamba hata kwa kampuni ambayo wamerudisha capital yao baada ya mwaka mmoja, bado walikuwa wanaendelea kutokulipa corporate tax. Lakini pia kuna hasara yake kwenye sheria ya sasa hasa kwenye makampuni makubwa ambayo inaweza kupita hata miaka 10 kabla hawajarudisha capital yao, hasa wakitumia accountants wazuri, kwasasa hao bado hawatalipa corporate tax.

Hata hapo Canada au hapa UK, naamini hulipi tax mpaka mapato yako yamezidi investment uliyoweka.

Na kwa taarifa tu huku West asilimia zaidi ya 80 ya makampuni makubwa hayalipi corporate tax. Ma lawyers and accountants wakiingia kazini wanatumia kila mwanya kuhakikisha hawalipi tax.

Corporate tax wanalipa kampuni ndogo ndogo ambazo hazina ujanja wa kukwepa.

Lakini hata kwa kampuni kubwa ukichukulia kiujumla bado wanalipa pesa nyingi kwenye tax zingine ikiwa ni pamoja na makusanyo ya tax za wafanyakazi pamoja na insurance.

Kwa TZ huenda tatizo ni ufuatiliaji wa kodi kuliko hata sheria zilizopo. Hao akina Mohamed enterprises hawana tax holiday lakini huenda wanalipa kodi chini kabisa ya ambayo wangetakiwa kulipa.

 

[Mkandara]

Mtanzania,
nimeuliza swali dogo sana kuwa ni nchi gani inayotoa corporate tax exemption kwani kutolipa tax hii ukiwa hujapata faida ni kawaida kabisa ya tax hii. Ndio utaratibu wake nchi zote isipokuwa kama kuna ujanja unaotumiwa nje ya sheria. Kifupi sheria inasema nini ndiyo hoja yangu.
Unakumbuka Jk mwenyewe alisema kampuni za madini zitaanza kulipa kodi hii mwaka 2010 sasa sielewi kinachosubiriwa hadi hiyo 2010 ni kitu gani ikiwa hawa jamaa wanapata faida leo hii na hakuna tax exemption.

 

[Mtanzania]

Mtanzania,
nimeuliza swali dogo sana kuwa ni nchi gani inayotoa corporate tax exemption kwani kutolipa tax hii ukiwa hujapata faida ni kawaida kabisa ya tax hii. Ndio utaratibu wake nchi zote isipokuwa kama unakumbuka Jk mwenyewe alisema kampuni za madini zitaanza kulipa kodi hii mwaka 2010 sasa sielewi kinachosubiriwa hadi hiyo 2010 ni kitu gani ikiwa hawa jamaa wanapata faida leo hii na hakuna tax exemption.

Mkandara,

Sina uhakika lakini nilivyoelewa mimi ni kwamba wale waliopata hiyo tax holiday ya miaka mitano wanaendelea nayo mpaka wamalize.


Hizi sheria mara nyingi huwa zinaanza pale zilipotungwa yaani huwa haziwaathiri watu ambao walianza kufanya kitu wakijua sheria iliyopo. Nafikiri sheria mpya imeanza 2005.

Hizi incentives kubwa ni kwa nchi ambazo ndio kwanza zinahitaji wawekezaji wengi. Eastern Europe karibu nchi zote walikuwa na incentives za aina hii ingawaje sasa baadhi wanaanza kuziondoa.

Tatizo la TZ, inachukua muda sana kabla ya kuziba mianya na pia control ya mapato ni ndogo mno kiasi kwamba makampuni wanaweza kuonyesha wanapata hasara kumbe wanapata faida.

 

[Dua]

Mafuchila,

Sioni mahali popote ambapo wameandika TIC ni kwa ajili ya private investors. Ukurasa wa TIC unaonyesha ifuatavyo kuhusu investment act 1997:

Tanzania Investment Act 1997

Certificate of Incentives
Incentives offered to investors under the Tanzania Investment act, 1997 can broadly be categorized into fiscal and non-fiscal incentives.

Fiscal incentives

-Import duty and VAT exemption on project/capital/deemed capital goods.

-Import Duty Draw Back Scheme
Refund of duty charged on imported inputs used for producing goods for export and goods sold to foreign institutions like UN and its agencies operating in Tanzania.
Non-fiscal incentives

-Immigration quota of up to 5 people
-Guaranteed transfer of:-
Net profits or dividends of the investment
Payment in respect of foreign loans
Remittance of proceeds net of all taxes and other obligations
Royalties fees and other charges
Payment of emolument and other benefits to foreign personnel

Strategic Investor Status

For a big project of over US$ 20 million offering specific/great impact to the society or economy, Investors can request for special incentives from the Government

Import Duty Draw Back Scheme

Refund of duty charged on imported inputs used for producing goods for export and goods sold to foreign institutions like UN and its agencies operating in Tanzania.

Sasa hapa NHC au kampuni iliyo nyumbani ambayo haijihusishi na importation au export ina-fit namna gani? Pengine ni kwenye maneno highlighted, kama ni hivyo then Magufuli alikuwa na haki kumuuliza JK. (Kwani hakuweza kumuuliza kwenye vikao vya baraza la mawaziri huenda hawakutani - interesting)

 

[Mtanzania]

Sasa hapa NHC au kampuni iliyo nyumbani ambayo haijihusishi na importation au export ina-fit namna gani? Pengine ni kwenye maneno highlighted, kama ni hivyo then Magufuli alikuwa na haki kumuuliza JK. (Kwani hakuweza kumuuliza kwenye vikao vya baraza la mawaziri huenda hawakutani - interesting)

Dua,
Tembelea www.tic.co.tz maeneo yaliyomo kwenye hiyo ni mengi sana.

Mimi naamini kama NHC wataomba hiyo TIC certificate watapata. Muhimu ni kwamba hiyo certificate itabidi waombe kwa kila project watakayofanya.

Nilicho shangaa ni kwamba Magufuli alikuwa hajui kitu kama hicho?

JK anajua huenda sehemu kubwa kwasababu alikuwa waziri wa mambo ya nchi za nje. Huko alikuwa anaulizwa maswali mengi kuhusu uwekezaji.

 

[Dua]

Strategic Investor Status

For a big project of over US$ 20 million offering specific/great impact to the society or economy, Investors can request for special incentives from the Government ....

Swala langu liko hapa, kupata ni sawa lakini lazima waombe serikalini. Sasa serikali ni JK (thinking aloud) na ukimuuliza kwa siri kesho atakataa, pengine ndiyo sababu Magufuli kamuuliza hadharani? {Wondering teh teh.....} kwani kuna mikutano ya baraza la mawaziri. Je, huko huwa wanaongelea nini? Na inavyoelekea kuna pesa nyingi sana kutoka shirika la nyumba from 2 billin to 19 billion.