Wabunge wana misamaha ya kodi? Jerry Silaa hakusema wabunge hawakatwi PAYE

Binafsi sikushangaa kabisa kumuona Jerry Silaa akiingia na lundo la vitabu na manual zinazoelezea sheria za kodi.

Kinachonishangaza ni baadhi ya wadau kumtaka Jerry Slaa kuiweka hadharani salary slip yake ili tuone namna asivyolipa kodi kana kwamba Jerry alisema wabunge hawakatwi PAYE.

Swali muhimu ni Je wabunge hawana misamaha ya kodi?

Magari wanayokopeshwa wanalipia kodi?

Hotel wanazojenga hamna namna wanapata unafuu kwenye manunuzi ya vifaa vya ujenzi?

Nk.....nk

Kodi ni suala mtambuka na upigaji uko kwenye " exemptions "

Jumaa kareem!
Umenena vyema Mkuu,

Kuna mmoja aliwahi niuzia kagari kake aisee ishu ili umana pale nataka nibadili umiliki. Ule mziki wa kodi ulikuwa si wa kitoto ikanibidi nami niiuze tu.

Hawa jamaa wanamteremko sana hawajui machungu tunayopitia sisi wengine.
 
ndugu huu uongo wa watumishi kupata msamaha wa kodi kwenye magari umeutoa wapi nakushauri urudishe ulikoitoa kabla haijakuathiri
Ingekuwa vyema kama ungenisahihisha nilipokosea badala ya kutanguliza vitisho. Tax exemption kwenye magari kwa public servants ilikuwepo, labda kama sasa imeondolewa.

Amandla..
 
THE TANZANIA REVENUE AUTHORITY
(To be submitted in Quadruplicate)
Re.No.TRA/SB/E/5/2006/

To: The Secretary to the Board and Chief Counsel
P.O. Box 11491,
DAR ES SALAAM.

APPLICATION FOR UTILIZATION OF THE CUSTOMS DUTY AND EXCISE DUTY REMISSION GRANTED TO PUBLIC OFFICIALS ON PURCHASE/IMPORTATION OF MOTOR VEHICLES, MOTOR CYCLES, OR BICYCLES

PART A: (To be completed by the applicant)

I, ………………………………………………………… (full names of applicant) an employee of the …………………………………………….. (name of Ministry/Department/Organization) do hereby apply for the stated remission on the locally purchased/imported motor vehicle/motor cycle/bicycle whose particulars are detailed below:

My TIN (Tax Identification Number) is ……………………………………….
a. Personal particulars:-
i. Title ………………………………………………………
ii. Salary scale …………………………………………….
iii. Place of work ……………………………………………
b. Previous exemption:-
i. Date of exemption ………………………………………
ii. Reg. No. of the vehicle
iii. Receipt No. and amount of tax paid …………………..
……………………………………………………………..
c. In the case of a motor vehicle or motor cycle:-

i Registration no. (if any)…………………………………………………
ii Make …………………………………………………………………….
iii Type………………………………………………………………………
iv Year of Manufacture……………………………………………………
v Engine No……………………………………………………………….
vi Chassis No………………………………………………………………
vii Cubic capacity…………………………………………………………..
viii Seating capacity…………………………………………………………
ix Tare weight (net weight)………………………………………………
x Gross weight…………………………………………………………….
xi Propulsion petrol/Diesel/Other…………………………………….….
xii CIF value/or local price…………………………………………………
b. In the case of a bicycle:-
i Make……………………………………………………………………..
ii Frame No………………………………………………………………..
iii CIF value/local price……………………………………………………

This is to certify that the above information/data is correct to the best of my knowledge. I undertake not to sell, transfer or dispose in any way the said vehicle/motor cycle/bicycle until after the expiration of four years from the date of the granting of this exemption, and after relevant duties have been paid on this vehicle.

Date……………………………….. SIGNATURE …………………………


Huu hapa ni ukurasa wa kwanza wa fomu ambayo public servants wanatakiwa wajaze wanapoagiza gari. Wanaita tax remission ( nadhani kwa sababu kodi inalipwa na serikali).

Amandla...
 
Binafsi sikushangaa kabisa kumuona Jerry Silaa akiingia na lundo la vitabu na manual zinazoelezea sheria za kodi.

Kinachonishangaza ni baadhi ya wadau kumtaka Jerry Slaa kuiweka hadharani salary slip yake ili tuone namna asivyolipa kodi kana kwamba Jerry alisema wabunge hawakatwi PAYE.

Swali muhimu ni Je wabunge hawana misamaha ya kodi?

Magari wanayokopeshwa wanalipia kodi?

Hotel wanazojenga hamna namna wanapata unafuu kwenye manunuzi ya vifaa vya ujenzi?

Kodi ni suala mtambuka na upigaji uko kwenye " exemptions "

Jumaa kareem!
We mjinga kweli si kidogo
 
Mkuu hata PAYE hawakatwi; P. A. Y. E kirefu chake ni Pay As You Earn, zile posho na marupurupu mengine yanakatwa au inakatwa basic salary tu? If basic salary tu then hawalipi PAYE cause that is not Pay As You Earn
 
Hapana. Msamaha ni kuwa deni linakuwa halipo. Hapa deni lipo lakini unalipiwa. TRA wataendelea kukudai mpaka litakapo lipwa na serikali. Msamaha ni kuwa TRA hawapati kitu, kama ilivyokuwa kwa taasisi za kidini.

Amandla...

Pathetic!! Serikali hailipi kodi na hivo haiwezi kudaiwa kodi. Tuwe wa kweli - msamaha maana yake mtu alisipe kodi aka serikali isipate kitu kutoka kwa aliyesamehewa!

Acha kupotosha. Kubali tu maelezo ya msamaha wa kodi maana yake nini.
 
Serekali inanunua magari mengi tu kwa matumizi ya wizara na taasisi.Hivi huwa yanaishia wapi? Yanauzwa? au yanaishia gereji za Serekali?

Anayejua life span ya gari jipya kama V8 baada ya miaka kumi linaenda wapi?.... Kwa Japan wanatuuzi magari yaliyotumika ... Je Tanzania yanaishia wapi?... Tupeane mwanga!.
 
Pathetic!! Serikali hailipi kodi na hivo haiwezi kudaiwa kodi. Tuwe wa kweli - msamaha maana yake mtu alisipe kodi aka serikali isipate kitu kutoka kwa aliyesamehewa!

Acha kupotosha. Kubali tu maelezo ya msamaha wa kodi maana yake nini.
Mbona unakuwa mkali? Na mbabe? Hapa tunajadiliana tuu. Hamna haja ya kupata stress kutokana na mambo ambayo kiukweli mimi na wewe hatuwezi kuinfluence.
Serikali inamlipa TRA kwa niaba ya mtumishi wake. Mtumishi halipi kitu na serikali haipati kitu moja kwa moja. Kwangu mimi hapo mtumishi amesamehewa kulipa kodi. Kwa sababu hiyo siwezi kukubaliana na tafsiri yako ya msamaha wa kodi.

Amandla....
 
Serekali inanunua magari mengi tu kwa matumizi ya wizara na taasisi.Hivi huwa yanaishia wapi? Yanauzwa? au yanaishia gereji za Serekali?

Anayejua life span ya gari jipya kama V8 baada ya miaka kumi linaenda wapi?.... Kwa Japan wanatuuzi magari yaliyotumika ... Je Tanzania yanaishia wapi?... Tupeane mwanga!.
Zamani yalikuwa yanapigwa mnada. Siku hizi kuna baadhi yanakopeshwa kwa watumishi. Mengine yanatumika mpaka Temesa waseme hayastahili tena kutumika. Yakiwa na hali mbaya yanaozea tu kwenye yadi za serikali.

Amandla...
 
Ndivyo ilivyokuwa. Lakini walibadilisha ikawa ni serikali ndio inayomlipia kodi hiyo mtumishi wa umma. Kwa hiyo technically msamaha haupo bali serikali inabeba mzigo wa hiyo kodi.

Amandla...
Una uhakika na unalolisema au umbea tu.
 
Una uhakika na unalolisema au umbea tu.
Hamna anayekulazimisha kuniamini. Nimeweka humu fomu ya maombi ya msamaha ( remission) ya TRA ambayo watumishi wanatakiwa kujaza ili wapate msamaha huo. Fomu hizo zinapelekwa Hazina kwa malipo. Tahadhari tu ni kuwa kwa vile utaratibu huu unachukua muda wakati mwingine ni bora kulipa hiyo kodi ili kukwepa gharama za TPA za kukutunzia gari.

Amandla...
 
Ingekuwa vyema kama ungenisahihisha nilipokosea badala ya kutanguliza vitisho. Tax exemption kwenye magari kwa public servants ilikuwepo, labda kama sasa imeondolewa.

Amandla..
There has never been tax exemption for civil servants buying cars. The only exemption that is still tghere is to a civil servant who attends school/course abroad, for at least two years. This employee may return home (TZ) with a car/personal effects and most taxes will be exempted. Please note that the course has to last at least two years.
 
There has never been tax exemption for civil servants buying cars. The only exemption that is still tghere is to a civil servant who attends school/course abroad, for at least two years. This employee may return home (TZ) with a car/personal effects and most taxes will be exempted. Please note that the course has to last at least two years.

Never is a strong word. Walimu wa shule za msingi walivuna sana kwa kuuza misamaha yao (labda ulikuwa bado haujazaliwa). Ninawajua watumishi wa umma wengi tu ambao hawakulipa customs na excise duty walipoagiza magari kutoka nje wakiwa Tanzania. Hiyo ya personal effects siijui maana sijawahi kusafiri nje.

Ukurusa wa kwanza wa Fomu ya TRA ambayo mtumishi wa umma anakiwa kujaza hii hapa. Kwa vile nimeitoa sasa hivi kutoka kwenye website ya TRA naamini iko bado valid. Na ukisoma paragraph ya mwisho unaambiwa kuwa hauruhusiwi kuuza hilo gari kabla ya miaka minne kupita baada ya kupata hiyo "exemption". Exemption ni neno walilotumia wenyewe. Ukiliuza katika muda huo, kodi zote zilizokuwa exempted zinatakiwa kulipwa. Kingine ni kuwa hautapata exemption nyingine ndani ya muda huo. Na gari au piki piki ni kwa ajili ya matumizi yako binafsi.

Amandla...

THE TANZANIA REVENUE AUTHORITY
(To be submitted in Quadruplicate)
Re.No.TRA/SB/E/5/2006/

To: The Secretary to the Board and Chief Counsel
P.O. Box 11491,
DAR ES SALAAM.

APPLICATION FOR UTILIZATION OF THE CUSTOMS DUTY AND EXCISE DUTY REMISSION GRANTED TO PUBLIC OFFICIALS ON PURCHASE/IMPORTATION OF MOTOR VEHICLES, MOTOR CYCLES, OR BICYCLES

PART A: (To be completed by the applicant)

I, ………………………………………………………… (full names of applicant) an employee of the …………………………………………….. (name of Ministry/Department/Organization) do hereby apply for the stated remission on the locally purchased/imported motor vehicle/motor cycle/bicycle whose particulars are detailed below:

My TIN (Tax Identification Number) is ……………………………………….
a. Personal particulars:-
i. Title ………………………………………………………
ii. Salary scale …………………………………………….
iii. Place of work ……………………………………………
b. Previous exemption:-
i. Date of exemption ………………………………………
ii. Reg. No. of the vehicle
iii. Receipt No. and amount of tax paid …………………..
……………………………………………………………..
c. In the case of a motor vehicle or motor cycle:-

i Registration no. (if any)…………………………………………………
ii Make …………………………………………………………………….
iii Type………………………………………………………………………
iv Year of Manufacture……………………………………………………
v Engine No……………………………………………………………….
vi Chassis No………………………………………………………………
vii Cubic capacity…………………………………………………………..
viii Seating capacity…………………………………………………………
ix Tare weight (net weight)………………………………………………
x Gross weight…………………………………………………………….
xi Propulsion petrol/Diesel/Other…………………………………….….
xii CIF value/or local price…………………………………………………
b. In the case of a bicycle:-
i Make……………………………………………………………………..
ii Frame No………………………………………………………………..
iii CIF value/local price……………………………………………………

This is to certify that the above information/data is correct to the best of my knowledge. I undertake not to sell, transfer or dispose in any way the said vehicle/motor cycle/bicycle until after the expiration of four years from the date of the granting of this exemption, and after relevant duties have been paid on this vehicle.

Date……………………………….. SIGNATURE …………………………
 
Kurasa zilizobaki za fomu ya "exemption" kwa ajili ya watumishi wa umma. Kama wewe ni mtumishi wa umma na haukuomba huu msamaha imekula kwako.

Amandla...

PART B: (To be completed by the employer)

This is to certify and confirm that Mr/Mrs/Miss……..………………….………………… (the

applicant) is employed by……………………………………………….(the employer) as a………………………………………………….(title or position of applicant) and that the applicant requires this vehicle/motor cycle/bicycle to enable him/her discharge his/her official responsibilities efficiently. It is further certified that in terms of paragraph twelve (12) of the Establishment Circular No.3 of 1986 the applicant qualifies for the exemption and that the applicant is still in service with the Government of the United Republic of Tanzania/Local Government Services/parastatal organization/agency of the Government of the United Republic of Tanzania, and that currently is rendering his/her service in/at …………………………………, and that she/he is not studying inside or outside the country. It is further confirmed that the …………………………………… (name of the organization/agency of the Government in case of parastatal organization/agency) is over fifty per centum (50%) subsidized by the Government of the United Republic of Tanzania. It is therefore recommended that he/she be availed the import duty and excise duty exemption on his/her motor vehicle/motor cycle/bicycle.

This certification and confirmation is made in full recognition of the civil and criminal responsibilities which may pertain to undersigned and/or the employer should it be discovered that the applicant does not qualify for the remission to be granted in terms of the Circular quoted above.

Signature…………………………………………

Name……………………………………………..

Title……………………………………………….

Date………………………………………

FOR OFFICIAL USE ONLY

PART C: (To be completed by a proper officer)

I ……………………………………… full names of the officer) do hereby declare that I am

satisfied/not satisfied that Mr/Mrs/Miss………………………………………………………….

………………………………………………………………………………………………………

………………………………………………………………………………………………………

…………………………………………………………………………………………………is a specified person in terms of the provisions of GN 520 and 522 of 22nd September, 1995.

I therefore recommend/do not recommend that you approve exemption of the vehicle.

If not recommended/briefly states reasons…………………………………………….

………………………………………………………………………………………………

Date………………………….. Signature and Stamp of
Proper Officer



PART D: (Approval by the SECRETARY TO THE BOARD AND CHIEF COUNSEL)

Approved/Not Approved.



……………………………………
Signature and stamp of
THE SECRETARY TO THE
BOARD AND CHIEF COUNSEL



Date……………………………

Import duty exempted shs…………………………………..

Excise Duty Exempted shs……………………………………

VAT paid shs…………………………………




………………………………………………

Signature and stamp of proper Officer


Date…………………………………..



TANZANIA REVENUE AUTHORITY

LEGAL SERVICES DEPARTMENT
EXEMPTION UNIT

Dear Applicant,

Please read carefully the following instructions for filling in the application forms, kindly request/seek any clarification, in case of any difficulty.

1. Forms should be filled in quadruplicate by completing each form singly. Use of carbon paper or photocopying a filled out form is not accepted.

- PART A is to be thoroughly completed and signed by applicant;

- PART B is to be completed and signed by Employer. This part is to be signed by the Chief Executive of the organization in person, or an officer acting on his behalf, upon satisfaction of the genuiness and correctness of the application and attachments.

2. Four passport size photographs produced from one single negative should be affixed by glue on the top right hand side of each form.

3. Fill in your Tax Identification Number (TIN)

4. Attachments
Covering/introduction letter from the Employer;
a) Most current salary slip;
b) Appointment and/or latest promotion letter
c) Identity Card
d) In case of an importation attach the following documents:-
  • Bill of Lading
  • Invoice/receipt
  • Cancellation certificate and translation in case of a vehicle imported from Japan;
  • Export Certificate and translation in case of a vehicle imported from the United Arab Emirates;(please note that only BAKITA translations will be accepted)
  • Registration Card from abroad
e) In case of locally a purchased vehicle, please attach the following:-
i) for Government loaned vehicle
  • Documents listed at 3(a) to 3(d)
  • Allocation Certificate from the President’s Office
- Valuation Report from the Ministry of Works
ii) for a vehicle purchased from bonded warehouse
  • Documents listed at 3(a) to 3(d)
  • Customs transfer documents to bonded warehouse
  • Receipt/tax invoice and proforma invoice
iii) for a vehicle purchased from individual, Embassy,
Project etc.
  • Documents listed at 3(a) to 3 (d)
  • Sale agreement
  • Stamp duty receipt
  • Receipt/tax invoice
  • Registration Card
  • Tender documents

f) TRA receipt showing payment of taxes in case of an applicant who had been granted with a previous exemption of which a period of four years or more has expired. (Please note that this exemption is not granted to a public official in relation to a vehicle until after the expiration of four years from the date of the first or subsequent grant of the exemption and after the relevant duty in relation to such vehicle has been paid on its residual value).

Please check correctness of names, details and description of vehicle e.g. Engine number, Chassis number, engine cubic capacity (c.c.), CIF Value etc. before submitting your application.

Note that the Application form and attachments should be submitted to the Tanzania Revenue Authority Head office or Tanzania Revenue Authority Regional Manager’s offices.

Thank you for your cooperation.


January, 2002
Amended November, 2002


May, 2006
/applicant instruction
 
Kazi za ubunge zirudishwe kuwa hiari na posho pekee kama zamani ....uwe kazi zako zingine then ugombee ubunge.....wanajitungia sheria za kujilipa mamilioni miaka 5 tu ....mtumishi umma miaka 35 utumishi wake hapati hata 25% wanazopata wao in just 5yrs
 
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