Sawa wenda huu ndo utaratibu mzuri mkuu wa watumishi waadilifu,but wa Sasa wanatumia mwanya huo kukubambikia kodi mpaka m300 how comes ,
Utabambikiwaje kodi kama kila kitu unacho ngoja nikupe mfano wa vitu ambavyo unatakiwa kuwa navyo kama ushahidi.
By the way hizi ni evidence za huku kijijini kwetu, nina uhakika kwenye sheria zetu za nchi kutakuwa na similarity maana sisi tunachojua ni copy and paste.
Ushahidi wa kutunza kwenye accounting records:
Ledgers
List of orders made
Mawasiliano na supplies kama ni emails
Delivery notes
Till receipts
Bank statement
Annual accounts zilizopita
Uwe na separate VAT accounts
Copy of tax invoices
Kwa upande wa VAT na kwenyewe
Invoice unayotoa inabidi iwe na TIN number yako
VAT registration number
Address ya biashara
Details za mteja wako kama na yeye ni VAT payer including address
Amount charged before VAT
Amount of VAT charged.
Hizo info zinawafanya waweze trace kila kitu hadi kiwandani au kufanya bank reconciliation. You can’t cheat a tax man kwa mbinu. Usipokuwa na hizo records makadirio ndio yanapoanzia.
Njia pekee ya kupunguza kodi ni kutumia allowed and disallowed expenditures kwenye profit tax.
Hila VAT and P.A.Y.E hapo ndipo kwenye makusanyo ya serikali ata pale wanapotoa incentives zingine za kuvutia uwekezaji wanajua watapoteza profit tax mwanzoni kwenye uwekezaji mpya ila utazalisha.
Hapo kwenye kuzalisha wataongeza mapato ya VAT utaajiri watu kuna PAYE, more people will earn money and spend therefore retails will pay more taxes and in the future huyo mwekezaji atalipa tu profit tax na yeye kiwanda chake kikiwa stable; that cycle leads to growth in tax base and the economy.
Kwa ivyo hakuna serikali yenye mzaha kwenye VAT tax and PAYE.