Hizi kodi za TRA za kuingiza magari nchini zikoje?

Hizi kodi za TRA za kuingiza magari nchini zikoje?

Mkora said:
Mkuu wewe unatoka Dunia gani kiasi hujui matatizo yanayotupata tunaoagiza magari
kwa kifupi hizo ndio formula sijui walidesa wapi maana zimetulia kushinda hat za USA

haya ndio matatizo;
1. ucheleweshaji wa document kiasi kwamba watu wanapata Storage charge kubwa
2. kitu kidogo kwa mofisa wa TRA yaani usipotoa kitu kidogo utalia na ushuru utakaopewa au hata document itapotea ili kukuzingua tuu
3. Nchi imejaaliwa kuwa na bandari nyingi iweje all paper work zifanyiwe DAR yaani ukishusha mzigo Tanga inabidi mambo yote yafanyike Dar hii sijui ni akili au matope kutokana na ubinafsi wao

nawakilisha
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Hapo penye nyekundu.....
Kwa nini unasema zimetulia?????? na kwa mawazo yako je wewe waona ni sawa kodi kutozwa kodi????

yaani I/D itozwe EX na EXA ..... kwa ufafnuzi nenda penye mlinganyo pale juu.
 
Polisi said:
Mkuu hili sina majibu yake kwa kina kwa sababu ndivyo sheria inavosema na wewe uko sahihi kwa maoni yako kuwa si sahihi ingawa mimi naona ni sahihi kabisa
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Kama sheria inasema kuwa kodi inatozwa kwenye kodi.... basi hiyo sheria ni mbaya.... lazima kitu kifanyike ili kurekebisha..
 
Shoo Gap said:
Nisaidieni hapo kwenye red, baada ya PM kubadili huo muda TRA wameshaanza kutumia uchakavu baada ya miaka 10 badala ya miaka 8? Nimeingia kwenye hiyo web ya TRA nimekuta bado hawajabadilisha.
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Fungua hiyo link http://www.tra.go.tz/index.php?option=com_content&task=view&id=460&Itemid=59

Nenda moja kwa moja kwenye kwenye step 4. utaona calculation for depreciation halafu table (bango kitita), baada ya hapo utaona calculation of taxes (soma kwa makini utaona hiyo miaka 8)

KZgHRQLFixYsGD5PflfiRLa1rdRwlsAAAAASUVORK5CYII=
 
eliakeem said:
Kama sheria inasema kuwa kodi inatozwa kwenye kodi.... basi hiyo sheria ni mbaya.... lazima kitu kifanyike ili kurekebisha..
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Lakinio ni vema ukafahamu kwanza VAT ni nini. Kiswahili chake ni kodi ya ongezeko la thamani. Nikupe shule kidogo. Kodi hii inatozwa katika thamani ya bidhaa/huduma kwa wakati huo. Ukiagiza gari na likafika bandarini kama hakuna Import duty na Excise duty ina maana thamani yake ni CIF, hivyo VAT wangekokotoa katoka katika CIF tu. Kama kungekuwa kuna Imort duty tu bila Excise duty, thamani ya gari ingekuwa CIF+import duty na VAT wangekokotoa kutoka katika figure hiyo. MANTIKI yake ni kwamba thamani yake imeongezeka (maana ya kodi ya ongezeko la thamani - VALUE ADDED TAX). Hivyo hivyo uki charge Excise duty, thamani yake inaongezeka n.k. Hope utakuwa umepata mwanga kidogo
 
Polisi said:
Lakinio ni vema ukafahamu kwanza VAT ni nini. Kiswahili chake ni kodi ya ongezeko la thamani. Nikupe shule kidogo. Kodi hii inatozwa katika thamani ya bidhaa/huduma kwa wakati huo. Ukiagiza gari na likafika bandarini kama hakuna Import duty na Excise duty ina maana thamani yake ni CIF, hivyo VAT wangekokotoa katoka katika CIF tu. Kama kungekuwa kuna Imort duty tu bila Excise duty, thamani ya gari ingekuwa CIF+import duty na VAT wangekokotoa kutoka katika figure hiyo. MANTIKI yake ni kwamba thamani yake imeongezeka (maana ya kodi ya ongezeko la thamani - VALUE ADDED TAX). Hivyo hivyo uki charge Excise duty, thamani yake inaongezeka n.k. Hope utakuwa umepata mwanga kidogo
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Hakuna kitu wizi mtupu,wanshindwa kusimamia madini,mazao ya misitu na bahari wanatufyonza tu wananchi bora hii kodi tunayolipa iwe kwa mwaka mf kwa mwaka PIN yangu ikishaingia kiasi kinachohitajika basi ushuru wa magari na vingine nisamehe coz nimefikisha kiwango kinachohitajika kwa mwaka! Kila mtanzania awe na pin yake kama BBM vile.
 
Polisi said:
Lakinio ni vema ukafahamu kwanza VAT ni nini. Kiswahili chake ni kodi ya ongezeko la thamani. Nikupe shule kidogo. Kodi hii inatozwa katika thamani ya bidhaa/huduma kwa wakati huo. Ukiagiza gari na likafika bandarini kama hakuna Import duty na Excise duty ina maana thamani yake ni CIF, hivyo VAT wangekokotoa katoka katika CIF tu. Kama kungekuwa kuna Imort duty tu bila Excise duty, thamani ya gari ingekuwa CIF+import duty na VAT wangekokotoa kutoka katika figure hiyo. MANTIKI yake ni kwamba thamani yake imeongezeka (maana ya kodi ya ongezeko la thamani - VALUE ADDED TAX). Hivyo hivyo uki charge Excise duty, thamani yake inaongezeka n.k. Hope utakuwa umepata mwanga kidogo
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Kwa kiasi fulani naweza umeeleza.... lakini kama ni value added ninavyoelewa ni ongezeko la thamani baada ya transformation of goods.... mfano. ukinunua gunia la mahindi kwa shs 40,000 halafu ukasafirisha kwa shs 2,500 pia ukasaga dona kwa gharama ya shs 7,500. basi ongezeko la thamani ni 10,000 na kwa hiyo thamani ya kitu hicho (dona) ni 50,000. Kwa mawazo yangu wangetoza VAT kwenye ongezeko la thamani yaani kwenye 10,000 na si 50,000 kwa maana ina 40,000 ambayo tayari imetozwa kodi ya mazao (Crops Ces) ukitoza VAT utatoza mara mbili.

Sasa vipi kuhusu E.X na E.X.A mbona hizo pia zinatozwa kwenye C.I.F. + I/D???
 
Polisi said:
Lakinio ni vema ukafahamu kwanza VAT ni nini. Kiswahili chake ni kodi ya ongezeko la thamani. Nikupe shule kidogo. Kodi hii inatozwa katika thamani ya bidhaa/huduma kwa wakati huo. Ukiagiza gari na likafika bandarini kama hakuna Import duty na Excise duty ina maana thamani yake ni CIF, hivyo VAT wangekokotoa katoka katika CIF tu. Kama kungekuwa kuna Imort duty tu bila Excise duty, thamani ya gari ingekuwa CIF+import duty na VAT wangekokotoa kutoka katika figure hiyo. MANTIKI yake ni kwamba thamani yake imeongezeka (maana ya kodi ya ongezeko la thamani - VALUE ADDED TAX). Hivyo hivyo uki charge Excise duty, thamani yake inaongezeka n.k. Hope utakuwa umepata mwanga kidogo
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Ongezeko la thamani halina maana ongezeko la kodi.

Yaani Original Cost ni Tshs 40,000/-
Unaweka kodi zako za Tshs 10,000/- inakua Tshs 50,000
Kisha unadai thamani imeongezeka ambayo unaikata kodi nayo, kumbe ongezeko lenyewe ni kodi, ushaona wapi hiyo??
Wizi huu wa TRA umehalalishwa Na uhuni unaoitwa CASCADES (Kupandiana!!!).
 
eliakeem said:
Fungua hiyo link http://www.tra.go.tz/index.php?option=com_content&task=view&id=460&Itemid=59

Nenda moja kwa moja kwenye kwenye step 4. utaona calculation for depreciation halafu table (bango kitita), baada ya hapo utaona calculation of taxes (soma kwa makini utaona hiyo miaka 8)

KZgHRQLFixYsGD5PflfiRLa1rdRwlsAAAAASUVORK5CYII=
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Ndugu yangu ulikonielekeza nifungue nimeshatoka huko. Swali langu la msingi ni hili, Wameshaanza kukokotoa uchakavu baaada ya miaka 10 badala ya hicho walichoandika hapo ili kutekeleza tamko la PM bungeni?
 
Shoo Gap said:
Ndugu yangu ulikonielekeza nifungue nimeshatoka huko. Swali langu la msingi ni hili, Wameshaanza kukokotoa uchakavu baaada ya miaka 10 badala ya hicho walichoandika hapo ili kutekeleza tamko la PM bungeni?
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Sijui kama nimekupata swali lako vizuri.... T. R. A. wameshaanza kutoza uchakavu kwa gari lenye umri zaidi ya miaka 8 badala ya miaka 10 kama ilivyokuwa awali......
 
Mimi si afisa wa TRA, ila kwa taaluma ni afisa wa kodi. Na kwa utaalamu wa kodi niliupata toka taasisi ya usimamizi wa kodi naomba nitendee haki taaluma yangu kama ifuatavyo
execise duty zipo za aina 2
ex=execise duty on age
exa=execise duty on cc.
Vat inachajiwa kama inavyonekana kwenye hyo formula inatokana na sheria ya vat ya 1997 S. 14 kwamba vat on import =cif+import duty+execise duty +any other tax or levy payable on goods
kuhusu jinsi ya kukokotoa import duty & execise duty hizi formula zake zinatokana na sheria ya forodha ya africa mashariki(East Africa Community Customs Management Act )R. E 2009. Sect 122 & fourth schedule of the EAC-CMA. Na uelewe hii sheria ya forodha ya EAC ni ya community yote na inatumika within the region kinachobadilika ni zile rate na some other regulations tu.
Shida inakuja nani alaumiwe? Wengi waliotoa mada mnaonekana kuilaumu TRA, ila hebu tufikiri kidogo hata kwa akili za kuazima, hivi TRA wanahusika ktk kutunga sheria? Jibu rahisi ni hapana, wao ni wakusanyaji wa kodi tu, sheria zinaandaliwa na wabunge na kuwaagiza tra wazisimamie! Sasa wewe kama ndiyo tra utakataa wakati utekelezaji wa hyo sheria ndiyo kula yako?
Nini kifanyike, kama walivyoweza kupigia kelele sheria ya mafao ikabadilika, waathirika wa hii sheria wapige kelele sheria hii irudi bungeni ifanyiwe marekebisho kuepuka double taxation effect ambayo mwisho wa siku inamwadhiri final consumer na sio mfanyabiashara
 
[TABLE="width: 629"]
[TR]
[TD]Valuation of Used Motorvehicles[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[/TR]
[/TABLE]
[TABLE="width: 629"]
[TR]
[TD="colspan: 2"]
Abbreviations used

  • CIF – Cost Insurance and 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
  • YOM - Year of Manufacture
TAX RATES
[TABLE="width: 379"]
[TR]
[TD="colspan: 4"]NON - UTILITY VEHICLES[/TD]
[/TR]
[TR]
[TD]C.C[/TD]
[TD]I/DUTY[/TD]
[TD]E/DUTY[/TD]
[TD]VAT[/TD]
[/TR]
[TR]
[TD]0-1000[/TD]
[TD]25%[/TD]
[TD]-[/TD]
[TD]18%[/TD]
[/TR]
[TR]
[TD]1001-2000[/TD]
[TD]25%[/TD]
[TD]5%[/TD]
[TD]18%[/TD]
[/TR]
[TR]
[TD]2001 and above[/TD]
[TD]25%[/TD]
[TD]10%[/TD]
[TD]18%[/TD]
[/TR]
[/TABLE]
[TABLE="width: 457"]
[TR]
[TD="colspan: 4"]UTILITY VEHICLES[/TD]
[/TR]
[TR]
[TD]ITEM[/TD]
[TD]I/DUTY[/TD]
[TD]E/DUTY[/TD]
[TD]VAT[/TD]
[/TR]
[TR]
[TD]Pick ups[/TD]
[TD]25%[/TD]
[TD] [/TD]
[TD]18%[/TD]
[/TR]
[TR]
[TD]Trucks ( 5tons-18.5tons)[/TD]
[TD]10%[/TD]
[TD] [/TD]
[TD]18%[/TD]
[/TR]
[TR]
[TD]Trucks ( above 18.5tons)[/TD]
[TD]0%[/TD]
[TD] [/TD]
[TD]18%[/TD]
[/TR]
[TR]
[TD]Tractors(trucks for pulling semi trailers)[/TD]
[TD]0%[/TD]
[TD] [/TD]
[TD]18%[/TD]
[/TR]
[TR]
[TD]Buses (carrying from 10 passengers ) [/TD]
[TD]25% [/TD]
[TD] [/TD]
[TD]18% [/TD]
[/TR]
[TR]
[TD]Land cruiser Hard tops carrying from 10 passengers[/TD]
[TD]25%[/TD]
[TD] [/TD]
[TD]18%[/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 TO 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="width: 384"]
[TR]
[TD="colspan: 3"]DEPRECIATION FOR DIRECT IMPORTS[/TD]
[/TR]
[TR]
[TD]YOM[/TD]
[TD]Age of Motor Vehicle[/TD]
[TD]Rate[/TD]
[/TR]
[TR]
[TD]2012[/TD]
[TD]0 to < 1 year[/TD]
[TD]10%[/TD]
[/TR]
[TR]
[TD]2011[/TD]
[TD]1 to < 2 years[/TD]
[TD]15%[/TD]
[/TR]
[TR]
[TD]2010[/TD]
[TD]2 to < 3 years[/TD]
[TD]20%[/TD]
[/TR]
[TR]
[TD]2009[/TD]
[TD]3 to < 4 years[/TD]
[TD]25%[/TD]
[/TR]
[TR]
[TD]2008[/TD]
[TD]4 to < 5 years[/TD]
[TD]30%[/TD]
[/TR]
[TR]
[TD]2007[/TD]
[TD]5 to < 6 years[/TD]
[TD]35%[/TD]
[/TR]
[TR]
[TD]2006[/TD]
[TD]6 to < 7 years[/TD]
[TD]40%[/TD]
[/TR]
[TR]
[TD]2005[/TD]
[TD]7 to < 8 years[/TD]
[TD]50%[/TD]
[/TR]
[TR]
[TD]2004[/TD]
[TD]8 to < 9 years[/TD]
[TD]60%[/TD]
[/TR]
[TR]
[TD]2003[/TD]
[TD]9 to &#8804; 10 years[/TD]
[TD]70%[/TD]
[/TR]
[TR]
[TD]2002 and below[/TD]
[TD]over 10 years[/TD]
[TD]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 8 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 8 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%
From (http://www.tra.go.tz/index.php?option=com_content&task=view&id=460&Itemid=59)

Swali ninalouliza ni which one is valid at this time. Aged more than 10 yrs or aged more than 8yrs. Kwenye website yao wenyewe TRA kuna contradiction angalia sehemu zinazooneshwa kwa rangi nyukundu. Voice of wisdom, eliakeem & others nielewesheni hapo. PM kashasema inarudi kwenye aged more than 10yrs, wameshaanza kutekeleza hilo agizo?​
[/TD]
[/TR]
[/TABLE]
 
Watu baadhi yetu tulisoma history na geography tukipata vichwa vingine kama wewe tukajumlisha na vilaza hizi formula jamaa wanazotukandmiza nazo tungesema NOOO
 
HUGO CHAVES said:
Watu baadhi yetu tulisoma history na geography tukipata vichwa vingine kama wewe tukajumlisha na vilaza hizi formula jamaa wanazotukandmiza nazo tungesema NOOO
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Mkulu nimekusoma lakini sijakupata..
 
Shoo Gap @ post # 32
Sina uhakika kama PM alitoa tamko na kama hilo tamko lilitekelezwa.....
 
mkuu kwenye ukokotoaji wa mahesabu pengine ukawa uko sawa ila kumbuka hizi miswada inapitishwa kwa uwingi wa kura pale bungeni hivyo uwe umeelewa au hujaelewa ni vigumu kusaliti chama ,hivyo spika anapouliza wangapi wanasema ndio 90% hapana 10% kwenye hali hii tunategemea nini hapa .
 
HUGO CHAVES said:
mkuu kwenye ukokotoaji wa mahesabu pengine ukawa uko sawa ila kumbuka hizi miswada inapitishwa kwa uwingi wa kura pale bungeni hivyo uwe umeelewa au hujaelewa ni vigumu kusaliti chama ,hivyo spika anapouliza wangapi wanasema ndio 90% hapana 10% kwenye hali hii tunategemea nini hapa .
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Nimekusoma na kukupata mkulu....
 
Mod tafadhali naomba unipelekee hili swala kwa TRA maana hap sijapata majibu yenye kuridhisha...
 
Ndio maana huwa siombi lift gari la mtu maana nahisi kama namkwaza kwa jinsi alivyoteseka kununua na makato ya kodi yenye formula zisizoeleweka, sie layman wa masuala ya kodi tunaka tuone chart inaonyesha ukinunua RAV 4 ya 2500 kodi yake ni hii, sijui OPA kodi yake ni hii lakini tatizo linakuja mnaweza kuja na gari aina moja zimetengenezwa mwaka mmoja na bei zinashabiana ajabu kodi mnaweza kulipa tofauti tena ikawa kubwa ya kutosha (hapa sasa ndio shida kuelewa calculation hizo)
 
HUGO CHAVES said:
mkuu kwenye ukokotoaji wa mahesabu pengine ukawa uko sawa ila kumbuka hizi miswada inapitishwa kwa uwingi wa kura pale bungeni hivyo uwe umeelewa au hujaelewa ni vigumu kusaliti chama ,hivyo spika anapouliza wangapi wanasema ndio 90% hapana 10% kwenye hali hii tunategemea nini hapa .
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Hizo formula tu zinahitaji jitihada ya ziada kuzielewa na kuzifafanua, sasa kwa wabunge wetu ambao ni wazee wa imepita bila kupingwa so long mswada umeletwa na serikali hapo ndio inakuwa kasheshe ukichanganya tena ni mambo ya hisabati wataishia kusema haya ni mambo ya kitaalamu, kiukweli kodi kwa Tanzania inalipwa na watu wachache kwa niaba ya wengine na sidhani kama serikali ingebuni vyanzo vingine vya kodi hili tatizo lingeendelea
 
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