ushuru wa gari chakavu TRA

[kupe]

Ndugu wadau naomba anayefahamu anifahamishe kuhusu hii inayoitwa kodi ya dumping fee ..... wanaposema ushuru wa gari ikizidi miaka kumi inatakiwa kulipiwa uchakavu yaani dumping charge . Je hii miaka 10 ni kuanzia gari ya mwaka gani exactly itakuwa salama kukwepa hiyo dumping fee

 

[Ph-25]

Nikwa magari yote yaliyo tengenezwa kuanzia mwaja 2004 kushuka chini(hapo ndio utatozwa io mbo ya dumping charge..

 

[kupe]

asante mkuu . ila mbona nikupiga mahesabu haifiki hiyo miaka kumi ya uchakavu.

 

[LiverpoolFC]

Nchi yetu ni zaidi ya tuijuavyo!

 

[Mbugi]

Ndugu wadau naomba anayefahamu anifahamishe kuhusu hii inayoitwa kodi ya dumping fee ..... wanaposema ushuru wa gari ikizidi miaka kumi inatakiwa kulipiwa uchakavu yaani dumping charge . Je hii miaka 10 ni kuanzia gari ya mwaka gani exactly itakuwa salama kukwepa hiyo dumping fee

[TABLE="class: MsoNormalTable, width: 100%"]
[TR]
[TD="width: 100%, bgcolor: transparent"] Valuation of Used Motor vehicles
[/TD]
[TD="width: 100%, bgcolor: transparent"]
[/TD]
[TD="width: 100%, bgcolor: transparent"]
[/TD]
[TD="width: 100%, bgcolor: transparent"]
[/TD]
[/TR]
[/TABLE]

[TABLE="class: MsoNormalTable, width: 100%"]
[TR]
[TD="bgcolor: transparent"] VALUATION OF USED MOTORVEHICLES
Abbreviations used
CIF – Cost Insurance Freight (Taxable Value)
I/D – Import Duty
EXA – Excise duty for vehicles aged more than 10 years
EX – Excise Duty
VAT – Value Added Tax
CV – Cost of Vehicle
CRP- Current Retail Price
PM- Profit Margin
P – Profit
VBD – Value before Depreciation

TAX RATES
[TABLE="class: MsoNormalTable, width: 369"]
[TR]
[TD="width: 492, bgcolor: transparent, colspan: 5"]

NON - UTILITY VEHICLES​

[/TD]
[/TR]
[TR]
[TD="width: 133, bgcolor: transparent"] C.C
[/TD]
[TD="width: 94, bgcolor: transparent"]

I/DUTY​

[/TD]
[TD="width: 95, bgcolor: transparent"]

E/DUTY​

[/TD]
[TD="width: 85, bgcolor: transparent"]

EXA​

[/TD]
[TD="width: 85, bgcolor: transparent"]

VAT​

[/TD]
[/TR]
[TR]
[TD="width: 133, bgcolor: transparent"] 0-1000
[/TD]
[TD="width: 94, bgcolor: transparent"]

25%​

[/TD]
[TD="width: 95, bgcolor: transparent"]

-​

[/TD]
[TD="width: 85, bgcolor: transparent"]

20%​

[/TD]
[TD="width: 85, bgcolor: transparent"]

18%​

[/TD]
[/TR]
[TR]
[TD="width: 133, bgcolor: transparent"] 1001-2000
[/TD]
[TD="width: 94, bgcolor: transparent"]

25%​

[/TD]
[TD="width: 95, bgcolor: transparent"]

5%​

[/TD]
[TD="width: 85, bgcolor: transparent"]

20%​

[/TD]
[TD="width: 85, bgcolor: transparent"]

18%​

[/TD]
[/TR]
[TR]
[TD="width: 133, bgcolor: transparent"] 2001 and above
[/TD]
[TD="width: 94, bgcolor: transparent"]

25%​

[/TD]
[TD="width: 95, bgcolor: transparent"]

10%​

[/TD]
[TD="width: 85, bgcolor: transparent"]

20%​

[/TD]
[TD="width: 85, bgcolor: transparent"]

18%​

[/TD]
[/TR]
[TR]
[TD="width: 133, bgcolor: transparent"]
[/TD]
[TD="width: 94, bgcolor: transparent"]

​

[/TD]
[TD="width: 95, bgcolor: transparent"]

​

[/TD]
[TD="width: 85, bgcolor: transparent"]

​

[/TD]
[TD="width: 85, bgcolor: transparent"]

​

[/TD]
[/TR]
[TR]
[TD="width: 492, bgcolor: transparent, colspan: 5"]

​

[/TD]
[/TR]
[/TABLE]

[TABLE="class: MsoNormalTable, width: 444"]
[TR]
[TD="width: 593, bgcolor: transparent, colspan: 4"]

​

UTILITY VEHICLES​

[/TD]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="width: 341, bgcolor: transparent"] ITEM
[/TD]
[TD="width: 84, bgcolor: transparent"]

I/DUTY​

[/TD]
[TD="width: 84, bgcolor: transparent"]

E/DUTY​

[/TD]
[TD="width: 84, bgcolor: transparent"]

VAT​

[/TD]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="width: 341, bgcolor: transparent"]

Pick ups, Trucks (5tons-18.5tons), Trucks (above 18.5tons) Buses (from 10 passengers), Land cruiser Hard tops carrying from 10 passengers​

[/TD]
[TD="width: 84, bgcolor: transparent"]

25%​

[/TD]
[TD="width: 84, bgcolor: transparent"]

-​

[/TD]
[TD="width: 84, bgcolor: transparent"]

18%​

[/TD]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="bgcolor: transparent"][/TD]
[/TR]
[TR]
[TD="width: 341, bgcolor: transparent"] Road Tractors
[/TD]
[TD="width: 84, bgcolor: transparent"]

10%​

[/TD]
[TD="width: 84, bgcolor: transparent"]

-​

[/TD]
[TD="width: 84, bgcolor: transparent"]

18%​

[/TD]
[TD="bgcolor: transparent"][/TD]
[/TR]
[/TABLE]


STEP .1
CALCULATION OF THE COST OF MOTOR VEHICLE WITHOUT PROFIT
P = CV*25%=CV*0.25=0.25CV
CRP=CV+P
CRP=CV+0.25CV
CRP=1.25CV
CRP/1.25=CV
STEP.2
CALCULATION OF PROFIT MARGIN
PM=CRP – CV
STEP.3
CALCULATION OF CIF VALUE BEFORE DEPRECIATION
We remove the tax element from Cost Value
VBD = CV/1.25/1.18 for vehicles with less than 1000cc
VBD = CV/1.25/1.05/1.18 for vehicles with more than 1000cc but not exceeding 2000cc
VBD = CV/1.25/1.05/1.18 for vehicles exceeding 2000cc
STEP.4
CALCULATION OF DEPRECIATION
[TABLE="class: MsoNormalTable, width: 157"]
[TR]
[TD="width: 209, colspan: 2"]

DEPRECIATION FOR DIRECT IMPORTS​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

0-1 year​

[/TD]
[TD="width: 52"]

10%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

1 - 2 years​

[/TD]
[TD="width: 52"]

15%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

2 - 3 years​

[/TD]
[TD="width: 52"]

20%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

3 - 4 years​

[/TD]
[TD="width: 52"]

25%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

4 - 5 years​

[/TD]
[TD="width: 52"]

30%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

5 - 6 years​

[/TD]
[TD="width: 52"]

35%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

6 - 7 years​

[/TD]
[TD="width: 52"]

40%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

7 - 8 years​

[/TD]
[TD="width: 52"]

50%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

8 - 9 years​

[/TD]
[TD="width: 52"]

60%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

9-10 years​

[/TD]
[TD="width: 52"]

70%​

[/TD]
[/TR]
[TR]
[TD="width: 158"]

10 years and above ​

[/TD]
[TD="width: 52"]

80%​

[/TD]
[/TR]
[/TABLE]
Depending age of the motor vehicle and basing on the given depreciation rates in the table above the depreciated value will be calculated as follows
DEPRECIATION VALUE = VBD * RATE


CALCULATION OF TAXES
a. Motor vehicles with Import duty and VAT only
I/D = CIF * 25%
VAT = (CIF+I/D) * 18%
b. Motor vehicles with Import duty and VAT but aged more than 10
years
I/D = CIF * 25%
EXA = (CIF+I/D) * 20%
VAT = (CIF+I/D+EXA) * 18%
c. Motor vehicles with Import duty ,Excise Duty and VAT
Vehicles with more than 1000cc but not exceeding 2000cc rate is 5% Excise duty, and those with more than 2000cc rate is 10%
I/D = CIF * 25%
EX = (CIF+I/D) * 5%
VAT = (CIF+I/D+EX) * 18%
d. Motor vehicles with Import duty ,Excise Duty and VAT but aged more than 10 years
Vehicles with more than 1000cc but not exceeding 2000cc rate is 5% Excise duty, and those with more than 2000cc rate is 10%
I/D = CIF * 25%
EXA = (CIF+I/D) * 20%
EX = (CIF+I/D) * 5%
VAT = (CIF+I/D+EXA+EX) * 18%
[/TD]
[/TR]
[/TABLE]

 

[elmazrouy]

Kwa sasa ni magari yote NON-UTILITY(LUXURY CARS) yaliotengenezwa mwaka 2002 kuja chini, kwasababu tupo karibu na mwaka 2013 ikifika 2013 basi yataanza ya 2003 hivyo kuweni makini wale mnaonunua magari. Nigeshauri ununue gari ya mwaka 2004.