Enzymes
JF-Expert Member
- Feb 14, 2013
- 4,332
- 3,008
Mnamo 01/05/ KILA mwaka huwa tuna azimisha sikukuu ya wafanyakazi duniani. Kwa bahati mbaya mwaka huu ita angukia Jpili hivyo hakuna MAPUMZIKO!!
Muda huu nangalia hapa malumbano ya Hoja ITV, WATU wanalia eti nchi nyingine za Afrika Mashariki zina One Digit (0-9%) katika ukokotozi wa kodi ya PAYE, lakini kwa Tanzania ni DOUBLE DIGIT (12%-30%).w.e.f July 1, 2014. TRA pamoja na serikali bado zinafahamu kuwa mshahara mkubwa kwa Mtanzania ni Tshs 720,000/=!! Japo wapo hadi wa Tshs 40,000,000!! na wa Tshs 35,000,000/= wengi tu!!
Rates ni cha mtoto na si tatizo kuu!! Tatizo kuu ni Income Brackets (Income Ranges).
Income (TSHS) Tax Band
Up to 170,000 Nil -
170,001 to 360,000 12% 22,800
360,001 to 540,000 20% of the difference + 22,800
540,001 to 720,000 25% of the difference + 58,800
Over 720,000 30% of the difference + 103,800
Hii ina athari kubwa sana kwa wafanyakazi wengi sn kwa Tanzania, kwani mishahara mingi ziko kati ya Tshs 500,000 hadi Tshs 1,200,000!! Hivyo basi watanzania wengi kujikuta wakiangukia ktk PAYE bracket ya 30% ya utofauti kati ya kinachozidi Tshs 720,000/= +Tshs 103,800/=.
Cha mhimu ambacho TUCTA wanatakiwa kuelewa ( hawajui) ni kuwa tatzo si rates tu (1% up 30% or what), tatzo ni rates na categories/groups za range of Income level (ziko chache na haziko wide spread off). Nafahamu kabisa kuwa TRA wanalijua hili ila wamepuuzia tu kwasababu PAYE ni kodi rahisi sana kwao kukusanya kuliko kodi za Majengo, minada, Mauzo ya ardhi (Nyumba), nk ila wanapenda CHEAP OR EASY THINGS AT THE EXPENSE OF OTHERS. Kinacho paswa ni kuwa na group na 6 up 10 mf. Group 6: Tshs 800,000 up 1,000,000; tax Tshs 25,000 plus 20% of an amount in excess of Tsh 800,000M [Tshs 25,000 + (ie. 0.2*200,000)]=Tshs 45,000, Group 7, 8, 9, nk.
mf. kuwa na Range zifuatazo
720,000 up 900,000
900,001 up to 1,200,000
1,200,001 up to 1,560,000
1,56,001 up to 2,000,0000
2,000,001 up to 2,500,000
up to a Maximum ya 15,000,000 (According to President's speech)
Hii itapunguza tax bracket kuwa kubwa sn kwa Income Range kubwa. Hivyo mtu kulipa kodi ya wastani.
Tujiulize mfano mtu anae pokea mshahara wa Tshs 6,945,750/= kwa kodi ya sasa . Anapaswa kulipa Tshs ngapi kama kodi?
Chukua category ya 5, kama ilivyo kwenye jedwali hapo juu (Make ndio group anapo paswa kuwa)
Tshs 103,800/= + 30% of the amount in excess of Tshs 720,000/=
Hivyo tofauti ni Tshs 6,945,750 - 720,000 = Tshs6,225,750.
Tax = Tshs 103,800 + [30%*6,225,750]
= Tshs 103,800 + 1,867,725
= Tshs 1,971,525/= (as tax)
Total amount to be received as Income = Tshs 6,945,750 -,1971,525 = Tshs 4,974,225/=
This (Tshs 1,971,525) is alot of money to be taxed on Resident Individual's personal Income, where there in no Administration/collection costs incurred by TRA (as orgnisations are supposed to remit this amount to TRA's offices within 30 days).
Huyu mtu bado analipa kodi ya VAT when he/she purchases sugar, clothes, car, fridges, TV set, etc to mention a few.
The emphasis should be on having lower tax rates with a range of categories/groups to be spread to the Individuals' Income groups. This is because individual persons DO HAVE allowable expenses at their family level as Parastatals and Companies DO but individual persons are NOT allowed to deduct them as allowable expenses in their salaries.
KWA MFANYAKAZI AMBAE HUJUI KODI ANAYO LIPA, UNAWEZA TUMIA JEDWALI HILO HAPO KUJUU, KUFAHAMU KODI UNAYOLIPA. ILA CHANGE YA 1% (i.e. 12%) HAS INSIGINFICANT/IRRELEVANT CHANGE IN THE TAXABLE INCOME OF AN INDIVIDUAL.
Tofauti ya rate ya 13% mwaka 2013 na 12% ya sasa kwa mshahara huohuo mtu huyu atakuwa ameokoa Tshs 1900 tu!!! Its meaningless!!!
Muda huu nangalia hapa malumbano ya Hoja ITV, WATU wanalia eti nchi nyingine za Afrika Mashariki zina One Digit (0-9%) katika ukokotozi wa kodi ya PAYE, lakini kwa Tanzania ni DOUBLE DIGIT (12%-30%).w.e.f July 1, 2014. TRA pamoja na serikali bado zinafahamu kuwa mshahara mkubwa kwa Mtanzania ni Tshs 720,000/=!! Japo wapo hadi wa Tshs 40,000,000!! na wa Tshs 35,000,000/= wengi tu!!
Rates ni cha mtoto na si tatizo kuu!! Tatizo kuu ni Income Brackets (Income Ranges).
Income (TSHS) Tax Band
Up to 170,000 Nil -
170,001 to 360,000 12% 22,800
360,001 to 540,000 20% of the difference + 22,800
540,001 to 720,000 25% of the difference + 58,800
Over 720,000 30% of the difference + 103,800
Hii ina athari kubwa sana kwa wafanyakazi wengi sn kwa Tanzania, kwani mishahara mingi ziko kati ya Tshs 500,000 hadi Tshs 1,200,000!! Hivyo basi watanzania wengi kujikuta wakiangukia ktk PAYE bracket ya 30% ya utofauti kati ya kinachozidi Tshs 720,000/= +Tshs 103,800/=.
Cha mhimu ambacho TUCTA wanatakiwa kuelewa ( hawajui) ni kuwa tatzo si rates tu (1% up 30% or what), tatzo ni rates na categories/groups za range of Income level (ziko chache na haziko wide spread off). Nafahamu kabisa kuwa TRA wanalijua hili ila wamepuuzia tu kwasababu PAYE ni kodi rahisi sana kwao kukusanya kuliko kodi za Majengo, minada, Mauzo ya ardhi (Nyumba), nk ila wanapenda CHEAP OR EASY THINGS AT THE EXPENSE OF OTHERS. Kinacho paswa ni kuwa na group na 6 up 10 mf. Group 6: Tshs 800,000 up 1,000,000; tax Tshs 25,000 plus 20% of an amount in excess of Tsh 800,000M [Tshs 25,000 + (ie. 0.2*200,000)]=Tshs 45,000, Group 7, 8, 9, nk.
mf. kuwa na Range zifuatazo
720,000 up 900,000
900,001 up to 1,200,000
1,200,001 up to 1,560,000
1,56,001 up to 2,000,0000
2,000,001 up to 2,500,000
up to a Maximum ya 15,000,000 (According to President's speech)
Hii itapunguza tax bracket kuwa kubwa sn kwa Income Range kubwa. Hivyo mtu kulipa kodi ya wastani.
Tujiulize mfano mtu anae pokea mshahara wa Tshs 6,945,750/= kwa kodi ya sasa . Anapaswa kulipa Tshs ngapi kama kodi?
Chukua category ya 5, kama ilivyo kwenye jedwali hapo juu (Make ndio group anapo paswa kuwa)
Tshs 103,800/= + 30% of the amount in excess of Tshs 720,000/=
Hivyo tofauti ni Tshs 6,945,750 - 720,000 = Tshs6,225,750.
Tax = Tshs 103,800 + [30%*6,225,750]
= Tshs 103,800 + 1,867,725
= Tshs 1,971,525/= (as tax)
Total amount to be received as Income = Tshs 6,945,750 -,1971,525 = Tshs 4,974,225/=
This (Tshs 1,971,525) is alot of money to be taxed on Resident Individual's personal Income, where there in no Administration/collection costs incurred by TRA (as orgnisations are supposed to remit this amount to TRA's offices within 30 days).
Huyu mtu bado analipa kodi ya VAT when he/she purchases sugar, clothes, car, fridges, TV set, etc to mention a few.
The emphasis should be on having lower tax rates with a range of categories/groups to be spread to the Individuals' Income groups. This is because individual persons DO HAVE allowable expenses at their family level as Parastatals and Companies DO but individual persons are NOT allowed to deduct them as allowable expenses in their salaries.
KWA MFANYAKAZI AMBAE HUJUI KODI ANAYO LIPA, UNAWEZA TUMIA JEDWALI HILO HAPO KUJUU, KUFAHAMU KODI UNAYOLIPA. ILA CHANGE YA 1% (i.e. 12%) HAS INSIGINFICANT/IRRELEVANT CHANGE IN THE TAXABLE INCOME OF AN INDIVIDUAL.
Tofauti ya rate ya 13% mwaka 2013 na 12% ya sasa kwa mshahara huohuo mtu huyu atakuwa ameokoa Tshs 1900 tu!!! Its meaningless!!!
