FRANCIS DA DON
JF-Expert Member
- Sep 4, 2013
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Umesoma sheria ipi ya kodi ndugu?TRA wamejaa mambumbumbu. Sasa wanadai kodi hadi kwa watu wanauza exempt supplies kama wenye mabucha?
All non added value foods (unpack aged goods) are exempt supplies that means they are not taxed. Only some levies are paid onto such kind of goods.
Smartphone zenyewe zipo hadi za laki 1, lakini wao hizo calculator wanauza 800,000/=, shenzi kabisa!Kwann hizo mashine wasiziuze hata kwa elfu hamsini au wazigawe bure,, eti laki nane, uho msingi katika bucha ni wa laki nane
Na hiyo nikwenye VAT act pekee sio Income kwahiyo hata kama itakua exempted kwenye vat kwahiyo mashine itakua inakusanya taarifa kwaajili ya Income tax.Mama Acha Kusoma Kodi kijujuu tuu hebu Soma Notes katika Second Schedule ya Exempt Supplies.
- For the purposes of this item goods shall be regarded as unprocessed if they have undergone only simple processes of preparation or preservation such as freezing, chilling, drying, salting, smoking, stripping or polishing.
- None of the above can be exempted when they are supplied in the course of catering by a restaurant, cafeteria, canteen or like establishment.
Naomba sheria inayosema muuza bucha halipi kodi ya mapato.Ehee! Good, mimi nahusika na hiyo namba moja. Nimehoji uhalali wa mabucha kulipishwa kodi.
Kwenye restaurants, nimefunga mdomo wangu. Wala sijalalamikia huko...
Ni kweli Mkuu hawa JF accountants ni vituko sana.Na hiyo nikwenye VAT act pekee sio Income kwahiyo hata kama itakua exempted kwenye vat kwahiyo mashine itakua inakusanya taarifa kwaajili ya Income tax.
NB:
Haimaanishi bidhaa ikiwa imesamehewa vat mfanyabiashara halipi kodi ya mapato n.k
Ndio hapo sasa aiseeSmartphone zenyewe zipo hadi za laki 1, lakini wao hizo calculator wanauza 800,000/=, shenzi kabisa!
chapa za ng'ombe nafikiri itabidi wabuni na za kukuHahaahah wanataka wafikie target subutuuuuuuuuuuu, mwezi huu EFD then mwezi ujao mtadai kitu gani?? time will tell
Taarifa za mauzo ili iweje? Ili wakupe mkopo kukuongezea mtaji?Who Told you EFD inakusanya Kodi au Inatoza Kodi Aim ya kutumia EFD ni Kukusanya Taarifa za Mauzo na Siyo Kukusanya Kodi kama Unavyofikiria.
Hizo taarifa za mauzo TRA wanazohitaji ni kwa ajili ya nini?Aim ya kutumia EFD ni Kukusanya Taarifa za Mauzo
Hahahah Kuku wote wapigwe chapachapa za ng'ombe nafikiri itabidi wabuni na za kuku
Wagawe bure waache kuwakwaza watanzania.Who Told you EFD inakusanya Kodi au Inatoza Kodi Aim ya kutumia EFD ni Kukusanya Taarifa za Mauzo na Siyo Kukusanya Kodi kama Unavyofikiria.
Kumkomoa mwananchi.Baada ya kukusanya taarifa za mauzo then what next ?
Lengo la ccm ni kuhakikisha kwamba watanzania wanakuwa masikini wa kutupwa ili walimie meno .Wagawe bure waache kuwakwaza watanzania.
Rais alitoa maelekezo EFD zigawiwe bure au mtu apewe alipie kidogo kidogo. Kiukweli inakera sana. Yaani unaanzisha biashara unakutana na parasite kibao kwenye pesa yako. Muwekezaji yeye hupewa 5yrs free kuwa ni muda wa kuwekeza, wewe local ukifungua tu kaduka, hapa hapo TRA wanakutolea macho eti ndani ya siku14 uwe umelipa, hapo hapo TRA EFD wanataka uwe na mashine ya laki7, hapo hapo Afisa biashara anataka ulipie leseni. Kama lengo ya hizi sheria na taratibu zinatungwa eti ni za kumsaidia mwananchi basi si kweli.
Masikitiko makubwa watunzi wa hayo waweza kuta hawajawahi hata Fanya biashara wana asumptions nyingi ambazo zilijengwa na mkoloni ktk kumyonya mwananchi.
EFD wagawe bure
Kuwa na gress period ya mtu kunyanyua mtaji kisha ndio aanze kulipia Kodi, only at the beginning awe registered na apewe gress period ya at least 2yrs then anaanza kutathiminiwa kulipa kodi.
Maafisa wetu wa TRA nawaomba mfumo wa kumkadiria mtu kodi ubadirishwe bado unatengeneza loop hole za kushawishi rushwa. Why? Afisa unampa Maelezo ya mauzo anakataa na anakukadiria kibabe kukukomoa, hii inatengeneza loophole chafu.
Iweke figure eg Mara ya kwanza ukikadiriwa let say laki na nusu next yrs iongezeke eg elf50 tu. Iwe inaenda ivo. Siyo Afisa anaamua anakuandikia anachotaka yeye.
Wekeni fixed figure kuondosha maafisa kugeuka waangusha biashara za wananchi.
Nakubaliana na wewe kwenye hitimisho.You are missing 2 important points
1. Kuwa na taarifa haimaanishi unataka au unauwezo wa kuzitumia sasa hivi. Ili mradi taarifa zipo, 2yrs or 5yrs mbele unaweza make decisions kupitia taarifa unazozikusanya. Huwezi kuanza kutafuta taarifa wakati ndo unataka kumake decision. Yaani uanze mikiki ya kulazimisha EFD wakati bunge linataka kupitisha sheria? Anza mapema.
2. Kama wewe biashara yako inakuruhusu kuwa Tax exempted, EFD haiwezi badilisha hilo. Uwe nayo usiwe nayo bado ni exempted tatizo lako nini?
Na probably siyo maduka yote yamefungwa kwa sababu ya EFD. Unaweza kuta ni operation ya EFD na TIN number, inaweza kuwa butcher zimefungwa kwa ukosefu wa TIN number while maduka mengine ni kwa ajili ya EFD.
Kama nilivyosema mwanzo, tatizo bei za EFD ambapo bei yake haiendani na biashara yenyewe.
100%, eddy. Watu wa madukani tunaonewa sana. Mfumo haupo sawa kabisa. Mtu hawezi elewa mpaka aingie kwenye game ya kufungua biashara ya Duka.Mbona abood na najimunisa hawatumii efd? Mafuso na kirikuu hazina efd, bodaboda na najaj wao hapana? Kwahiyo kodi ziko madukani tu? Naona kuna mtu uwezo wake wa kufikiri umefika ukomo
Who Told you EFD inakusanya Kodi au Inatoza Kodi Aim ya kutumia EFD ni Kukusanya Taarifa za Mauzo na Siyo Kukusanya Kodi kama Unavyofikiria.
Kuna Mambo Hupaswi Kuropoka!! Jiuize vitu hivi hapaTRA wamejaa mambumbumbu. Sasa wanadai kodi hadi kwa watu wanaouza exempt supplies kama hawa wenye mabucha?
All non value added food stuffs (un processed food stuffs) are exempt supplies that means they are not taxed. Only some levies are paid onto such kind of goods.