Logikos
JF-Expert Member
- Feb 26, 2014
- 15,460
- 24,233
Mkuu hivi wewe ulishawahi hata kwenda TRA au unaongea story za wapi..., TRA kila mwaka kabla ya mwezi wa tatu kuisha kila mfanyabiashara ambaye hana mahesabu yaliyofanywa na muhasibu anaenda kukutana na Tax officer kama hauna mahesabu yako (yaani kumbukumbu za mauzo na risiti ) tax officer anakukadiria unauza kiasi gani kwa mwaka na kuchajiwa accordingly kutokana na mauzo yako kwa mwaka..., kama una mahesabu yako na kumbukumbu atapiga hesabu pale ya mauzo ya mwaka na kucharge accordingly na hayo mauzo..,Ndugu, provisional tax assessment ni jukumu la mfanyabiashara husika na si la TRA. Sheria haisemi kuwa TRA ndio wamkadirie mlipa kodi.
Kama hadi leo hujui hivyo basi naomba urudi kujifunza upya.
Na katika mauzo kuna groups, wasiozidi mauzo ya milioni 2 kwa mwaka hawatoi ushuru, kutoka hapa kuna different groups mpaka wale ambazo wanazidi kiasi fulani kwa mwaka (hawa inabidi walete mahesabu yaliyopitiwa na muhasibu) wale ambao mauzo yao ni ya juu zaidi inabidi walipie na VAT huo ndio utaratibu..
and for reference hizi hapa tax rates with effect from 2017
Worked example: (Extracted from the pdf below)
1. Income of Tshs.360,000/= Tax is (360,000 - 170,000) x 9% = Tshs.17,100/=
2. Income of Tshs.450,000/= Tax is 17,100 + (450,000 - 360,000) x 20% = Tshs. 35,100/=
3. Income of Tshs.650,000/= Tax is 53,100 + (650,000 - 540,000) x 25% = Tshs. 80,600/=
4. Income of Tshs.850,000/= Tax is 98,100 + (850,000 - 720,000) x 30% = Tshs. 137,100