Kila mtu akikuambia uko uchi na wewe wala hujui hiyo nibserious.
Rejea mfano wako.
Inaelekea hujui kwamba WITHOLDING TAX haikatwi kwenye Cobtract sum, bali ile part ya labour and service.
Kaisome hiyo sheria uielewe.
Pili umemung'unya tu kujibu juu ya profit margin ya biashara yako ya u consultancy.
Nilitaka kukubandika suali la nyongeza hapo ili uone fallacy ya argument yako.
Kwa jinsi ulivyo shallow kwa mambo ya kodi na biashara wewe unasema swali la kitoto.
Hapo ndio utajipima mwenyewe.
Baadhi ya malipo ambayo yapo subject na withholding tax ni kama
1.Paye
Hapa withholding unapiga kwenye gross before any deduction
2.secondary employment.
The same as primary tofauti ni rate tu
3.annual part time director fee
Inapigwa kwenye gross
4.malipo ya insurance premium kama ume-insure kwenye makampuni ya bima yaliyo nje nchi.
Inapigwa kwenye gross
5. Malipo ya kamisheni ya mawakala wa Mpesa, tigopesa etc
Kama wakala ametengeneza kamisheni ya mil.1 anapigwa withholding tax ya 10%
6. Kama una-supply bidhaa ofisi za serikali, kabla hujalipwa unapigwa withholding tax ya 2% ya gross
7.umenunua hisa , ukalipwa gawio.kabla hujalipwa unakatwa 10%
8.umeweka pesa kwenye fixed deposit ukapata interest, kabla hujalipwa unakatwa 10% ya gross
9.una kitalu chako cha mgodi au shamba lako ukaamua kukodisha watu walime au wachimbe kupata madini, kabla hawajakulipa wanakukata 15% ya gross
10.umepangisha fremu zako za biashara au apartment for business purpose, kabla hujalipwa unakatwa 10% ya annual gross amount
11.umekodisha ndege kama chadema walivyokodisha ndege kwa Lissu alipopigwa risasi, chadema walikata witholding tax ya 10% kabla hawajamlipa
11.ndege za biashara zinazomilikiwa na non resident na hawana ofisi Tanzania, wakiwa wanapita Tz (in transitl kwa maana wakishusha abiria, haina shida , ila ikatokea wakapakia hapa nchini yule general agent wa tiketi anatakiwa akate withholding tax ya 15% kwa nauli za abiria waliopakiwa airport za tz.kama hujaelewa vizuri mfano zamani watu wanaokwenda bukoba walikuwa wanapita Nairobi na Uganda ndio wafike bukoba, sasa kwa abiria waliopakia DSM au mkoa wowote wa tz mf.arusha na anaenda bukoba hakuna withholding tax ila akipakia mteja Kenya au Uganda na huyo mteja anakuja tz, yule agent wa tiketi wa Kenya au Uganda atakata witholding tax na kupeleka TRA za Kenya au Uganda.na hizi zinapigwa on gross
Sasa tuje kwenye service , nikueleweshe vizuri.
Service inayokatwa withholding tax, zinategemea huyo anayetoa service ni resident au non resident
(i) incase of resident service provider, service inayomaanishwa hapa ni professional service na ni 5%, na sio any service.mfano cleaning and sanitation service ni service lakini sio professional service hivyo hizi kampuni za usafi maofisini hatuzicharge withholding tax
(ii) incase of non resident service provider, service inayozungumziwa hapa ni all services.hatubagui na ni 15%.
Sasa kuna njia tofauti 6 za kucharge withholding tax depend na aina ya mkataba wa hiyo huduma. Ukitaka darasa na hili nitakupa nikipata muda.
Sasa kuwa specific huelewi nini nikueleweshe
