Mzee tunaomba utusaidie kujibu hizi HOJA za TRA toka mlipo anza kupambana nao katika hili jambo Mwaka 2012.
Inawezekana Mahakama imewaonea, tunaomba mjibu hapa HOJA za TRA katika hii kesi yenu ya malimbikizi ya KODI.
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Very interesting case, tunatabia ya kufanya copy and paste ya sheria zetu ila tafsiri halisi na implemention zake inakuwa shida.
Binafsi nadhani wakili wa hiyo shule ‘Mr Duhia’ or rather one of its board members appears to know his accounting legal staff.
Kwanza inaonekana kuna issue ya kutokuwa na sheria mahususi (nor case laws) zinayotoa tafsiri ya ‘badges of trade’ kuelezea mipaka yako kabla ujaonekana unafanya biashara, having said that (kwa sheria za nchi za wenzetu hiyo shule bado inaangukia kama charity organisation).
Hatari ni kwamba ukiweka tafsiri ya badges of trade kwa Tanzania kama inavyotumika kwa nchi za wenzetu halafu utake watu wanao qualify walipe kodi kutokana na activities zao kuna watu wengi watalia aijawahi tokea. Mifano kidogo tu umwambie dalali anatakiwa awe na TIN number kwa sababu nyumba na viwanja anavyouza ni more than 2 million kwenye hiyo hela 18% ni VAT ya serikali na faida ya mapato yake 20% ni profit ya serikali anatakiwa alipe kodi as a sole trader; au machinga aonyeshe risiti zake hao watu awawezi kukuelewa kabisa).
Pili asilimia kubwa ya income iliyopata hiyo shule kama bank interest, miscellaneous income etc. Sababu zinazofanya TRA idai kodi falls into capital gain tax, rather than corporate tax kwa nchi za wenzetu ili charity isiathirike.
Ijumaa leo mida hii kidogo akili ipo nusu, ila huyo Mr Duhia arguments zake ndio sahihi sio TRA at least in global view of what a charity is. Inawezekana sheria zetu zina tafsiri nyingine (but then the, Law is the Law) kwa ivyo lazima ziheshimike nonetheless if the purpose of a charity is to help the needy with that line of reasoning amendments are required.
Huu mjadala kama unaendelea kesho ntaweka senti 50 zangu when I am sober, ila TRA needs proper accountants.