Ili swala ni shida Tanzania, ukienda kwenye sheria zetu taxable person ni biashara zenye turnover ya tsh 100+ million ndio lazima kujiunga. Sure such organisation surely use accountants vinginevyo nikijitafutia matatizo.
Ina maana wafanyabiashara wadogo kujiunga ni voluntary, sasa kwanini tunaona kwenye channel yao ya tube wanaangaika na hawa watu.
Isitoshe bila ya hata wao kujiunga serikali aitakiwi kupoteza mapato ya VAT kwa sababu wafanyabiashara wadogo wanakuwa final consumers na wao awatakiwi ku charge tena. Labda kama kukimbizana nao iwe kwenye kodi ya faida (profit tax na P.A.Y.E) which are much more to compute for non accountants.
Ata pale watu wanapoamua ku register voluntary ili wawe kwenye system (uhalisia ni kwamba wengi wanalazimishwa ukiangalia video za TRA) awafundishwi namna ya ulipaji mfumo ni upi cash accounting au accrual accounting.
Kumbukumbu zipi unatakiwa kutunza na kwa muda gani, kuna swala la wafanyabiashara wadogo kuelewa VAT wanazotakiwa kutoza kutokana rate zake ambazo mara huwa kuna mabadiliko fulani yanatokea kwenye budget ya kila mwaka.
Ni hivi kama wewe ni mfanyabiashara mdogo na umesajiliwa as taxable person (voluntary) you are better off using an EDF machine to help calculate your output taxes and keep your resits to claim the input taxes.
The general solution ni kwamba ni wakati sasa wa Tanzania kuwa na tax services za kusaidia hizi biashara I do not see why qualified ACCA accounts don’t see this opportunity which is presenting itself.