Mambo muhimu ya kuzingatia katika uendeshaji wa kampuni

Mambo muhimu ya kuzingatia katika uendeshaji wa kampuni

Nilisajili biashara (sole proprietor) Brela mwaka 2005 pamoja na TIN lakini tangu wakati huo sikuwahi kulipa wala kupeleka hiyo 'return' na kwa muda mrefu sasa kiasi cha miaka 9 biashara imesimama, je, kwa hali hiyo nitarajie nini iwapo nitaamua kuendelea na biashara?
 
Penalty of non filling ni Tshs 225,000 kwa kila mwezi uliochelewa. Annual returns inatakiwa iende mwisho ni miezi sita baada ya kumaliza mwaka wako wa kimahesabu ambapo kampuni nyingi ni tarehe 30/ June unatakiwa kuwa umepeleka hizo returns TRA
Mkuu nashukuru kwa hii elimu. Mimi nina kampuni iliyosajiliwa mwaka 2010 na nimepeleka returns TRA mara moja tu 2012. Sasa nataka kuifufua nianze biashara, nimeenda TRA ndio nimekuta nadaiwa hizi faini za 225,000 kwa kila mwezi tangu 2012 mpaka sasa. Je hii amnesty ya fine iliyotolewa na TRA inaweza kunifutia hizi fine?
Ahsante
 
Tatizo kubwa la kampuni nyingi kushindwa kukidhi matakwa ya kisheria na kikanuni ya kodi linasababishwa na Serikali/TRA/Halmashauri/ Manispaa inchini kwa kuanza kuwatoza watu kodi na kuwapa leseni za biashara kabla hawajakidhi matakwa ya kuendesha biashara.
Kuendesha biashara ni zaidi ya kuendesha gari au kuwa Wakili.
Dereva haruhusiwi kuendesha gari bila kuwa na elimu ya darasani na uzoefu. Wakili haruhusiwi kuendesha kesi bila kuwa na usajili na elimu ya sharia. Lakini kwenye kuendesha Biashara za makampuni, wanapewa leseni za biashara na kuanza kutozwa kodi bila kwanza kuhoji kama kampuni hizo zina wataalamu waliosomea na kusajiliwa katika taaluma ya uhasibu.
"Accounting is the heart of any undertaking". Lakini katika taaluma ambayo haipewi heshima na kuthaminiwa na Serikali ni ya Uhasibu. Ndiyo maana hata wahasibu wenyewe wakimaliza shule hawatilii maanani sana kupata uzoefu katika fani yao badala yake wanakuwa watu wa deal na mara nyingi wanajiingiza kwenye mambo ya utawala na siasa zaidi sehemu ambazo wanajua kuna pesa zaidi.
Elimu tunayopewa hapo juu kwa wale ambao hawajasoma Uhasibu au Uchumi ni sawa na kumpigia mbuzi gitaa.
 
Mkuu nashukuru kwa hii elimu. Mimi nina kampuni iliyosajiliwa mwaka 2010 na nimepeleka returns TRA mara moja tu 2012. Sasa nataka kuifufua nianze biashara, nimeenda TRA ndio nimekuta nadaiwa hizi faini za 225,000 kwa kila mwezi tangu 2012 mpaka sasa. Je hii amnesty ya fine iliyotolewa na TRA inaweza kunifutia hizi fine?
Ahsante

Duuh pole yap amnesty ilikuwa inakuhusu kabisa na ndio lilikuwa lengo lake ila naona ndio umechelewa kwa siku moja. Jana kulikuwa kumejaa sana watu wakikimbizana kupeleka hizi returns ofisi nyingine za TRA zimefunga saa mbili usiku. Naomba tubadilike tusipende mambo ya last minutes
 
Nashukuru sana kwa huu muongozo ingawa nimechelewa. Nasikitika sana kwa sababu nilifuatilia TRA hii amnesty lakini majibu waliyonipa ni kwamba haihusiani na fine na penalty ninazodaiwa. Pia wai ushirikiano ulikua mdogo sana.

Pamoja na nia nzuri ya serikali katika kuwasaidia wafanyabiashara kwenye hii amnesty na muitikio kuwa mdogo, nimeona jinsi baadhi wafanyakazi wa TRA ambavyo walionyesha ushirikiano mdogo kwenye kuwasaidia wafanyabiashara namna na taratibu za kuomba huo msamaha.

Ahsante sana kwa elimu na ushauri wako na Mungu akubariki sana. Pia naamini ni wengi tumejifunza uzalendo na namna nzuri ya kujitolea kuwafundisha wengine yale tunayoyafahamu kwa ajili Taifa letu.
Duuh pole yap amnesty ilikuwa inakuhusu kabisa na ndio lilikuwa lengo lake ila naona ndio umechelewa kwa siku moja. Jana kulikuwa kumejaa sana watu wakikimbizana kupeleka hizi returns ofisi nyingine za TRA zimefunga saa mbili usiku. Naomba tubadilike tusipende mambo ya last minutes
 
Duuh pole yap amnesty ilikuwa inakuhusu kabisa na ndio lilikuwa lengo lake ila naona ndio umechelewa kwa siku moja. Jana kulikuwa kumejaa sana watu wakikimbizana kupeleka hizi returns ofisi nyingine za TRA zimefunga saa mbili usiku. Naomba tubadilike tusipende mambo ya last minutes
Hivi kwa mfano mtu anazalisha bidhaa, let's imagine gharama zote za uzalishaji wa andazi plus mshahara, kodi na usafiri ni Tsh 100. Je, mtu huyo aweke "Profit cap" ya asilimia kiasi gani ili kampuni iweze kusimama na kupiga hatua bila tatizo lolote ?

Sorry kama nipo nje ya mada !
 
Kwa kawaida faida isipungue 2aslimia 20% ambayo kwa hapo itabidi bei ya kuuizia irangi kati ya 1120 mpaka 130. Ila kwa biashara zinazoenda haraka FMGS asilimia kuanzia 14 mpaka 18 nayo inakubalika


Hivi kwa mfano mtu anazalisha bidhaa, let's imagine gharama zote za uzalishaji wa andazi plus mshahara, kodi na usafiri ni Tsh 100. Je, mtu huyo aweke "Profit cap" ya asilimia kiasi gani ili kampuni iweze kusimama na kupiga hatua bila tatizo lolote ?

Sorry kama nipo nje ya mada !
 
Napenda kuwatakia kumaliza mwaka vizuri na tukiwa tunaelekea mwaka mwingine ni vyema kujipanga kujua hali yako ya kifedha ikoje na mkakati wako wa mwaka ujao unataka kujikita wapi zaidi. Na maswala ya compliances yamekaje ili uweze kuwa kwenye hali nzuri zadi mwaka unaokuja.
 
Heri ya mwaka mpya, Sasa tumepewa mwaka mwingine mpya mambo muhimu sasa ndio wakati wakufanya makadirio ya kodi mpaka hapo tarehe 31/ March ni vyema ukafanya mapema halafu ukalipa hiyo kabla ya tarehe 31/ March. Tafuta tax clerance sasa ni rahisi zaidi kwasababu foleni inakuwa ndogo huko kwenye ofisi za TRA. Pili anza kutengenenza Audited financial sasa maana itakupa picha ya unatakiwa kulipa kodi ya kiasi gani ili ikifika June 30 uwe umejipanga.
Kaa na mtaalamu wako wa uhasibu anza kufanya tax planning sas kwa ajili ya mwaka huu .
Karibu tusaidiane kuweka mambo yetu sawa.
 
Mkuu samahani naomba unisaidie kuhusu board of directors mimi na mwenzangu tuna kampuni kwahiyo tuko directors wawili kwa mujibu wa memorandum sasa hii board of directors tunaiundaje ili iendane na taratibu mbalimbali za kazi ya kampuni au tunaweza kusema tu kwamba board of directors ni sisi wawili inawezekana hiyo?
 
Habari, ukisoma vizuri memert yako utaona kuna sehemu inasema kuhusu Board of Directors na kwa MEMERT nyingi utakuta inasema Board of Director watakuwa hawa walianzisha Kampuni inaweka majina yake pale na inasema Board ikiudwa itakuwa na watu wangapi. Sasa angalia hiyo Memorandum yako itakupa muendelezo nzuri. Ila kitu kingine muhimu ni kuhakikisha mnakua na mkutano na mnaweka minutes zake ni muhimu sana kama Section 133 ya kampuni act inavyosema.
kwa urefu wake hii hapa chini
MEETINGS AND RESOLUTIONS
Meetings
133.-(I) Every company shall in each year hold a general meeting as
its annual general meeting in addition to any other meetings in that year,
Annual
general
meeting
No. 12 Companies 2002 97
and shall specify the meeting as such in the notices calling it. At the
annual general meeting, the company shall, wherever practicable and
subject to the provisions of this Act, transact the following business:
(a) to have laid before the members the annual accounts;
(b) to have laid before the members the directors' report;
(c) to have laid before the members the auditors' report;
(d) the appointment of auditors for the period up till the next general
meeting at which accounts are laid;
(e) the re-election of any directors retiring and seeking re-election
in accordance with any requirement in the company's articles of
association;
the election or confirmation of appointment of any directors in
accordance with any requirement in the company's articles of
association.
(f)
(2) So long as a company holds its first annual general meeting within
eighteen months of its incorporation, it need not hold it in the year of its
incorporation or in the following year.
(3) Not more than fifteen months shall elapse between the date of
one annual general meeting of a company and that of the next.
(4) If default is made in holding a meeting of the company in accordance
with subsection (3), the Minister may, on the application of any
member of the company, call or direct the calling of a general meeting
of the company and give such ancillary or consequential directions as
the Registrar thinks expedient, including directions modifying or supplementing,
in relation to the calling, holding and conducting of the
meeting, the operation of the company's articles; and the directions that
may be given under this subsection including a direction that one member
of the company present in person or by proxy shall be deemed to constitute
a meeting.
(5) A general meeting held in pursuance of subsection (4) shall, subject
to any directions of the Registrar, be deemed to be an annual general
meeting of the company; but, where a meeting so held is not held in
98 No. 12 Companies 2002
the year in which the default in holding the company's annual general
meeting occurred, the meeting so held shall not be treated as the annual
general meeting for the year in which it is held unless at that meeting the
company resolves that it shall be so treated.
(6) Where a company resolves that a meeting shall be treated as the
company's annual general meeting, a copy of the resolution shall, within
fourteen days after the passing thereof, be forwarded to the Registrar for
registration.
(7) If default is made in holding a meeting of the company in accordance
with subsection (1), or in complying with any directions of the
Registrar under subsection (4), the company and every officer of the
company who is in default shall be liable to a fine and if default is made
in complying with subsection (6), the company and every officer of the
company who is in default shall be liable to a default fine.

Mkuu samahani naomba unisaidie kuhusu board of directors mimi na mwenzangu tuna kampuni kwahiyo tuko directors wawili kwa mujibu wa memorandum sasa hii board of directors tunaiundaje ili iendane na taratibu mbalimbali za kazi ya kampuni au tunaweza kusema tu kwamba board of directors ni sisi wawili inawezekana hiyo?
 
Heri ya mwaka mpya, Sasa tumepewa mwaka mwingine mpya mambo muhimu sasa ndio wakati wakufanya makadirio ya kodi mpaka hapo tarehe 31/ March ni vyema ukafanya mapema halafu ukalipa hiyo kabla ya tarehe 31/ March. Tafuta tax clerance sasa ni rahisi zaidi kwasababu foleni inakuwa ndogo huko kwenye ofisi za TRA. Pili anza kutengenenza Audited financial sasa maana itakupa picha ya unatakiwa kulipa kodi ya kiasi gani ili ikifika June 30 uwe umejipanga.
Kaa na mtaalamu wako wa uhasibu anza kufanya tax planning sas kwa ajili ya mwaka huu .
Karibu tusaidiane kuweka mambo yetu sawa.

Asnte sana mkuu, mi ninafanya biashara ya duka la chakula na vitu vidogovidogo rejareja as a sole, ila natamani kufungua maduka mengine na kuisajili kama kampuni na ikiwezekana nishee na jamaa zangu ili kukuza mtaji je, nikifanikiwa kusajili kampuni nitatakiwa kuwa kuwa na brach TIN kila duka na leseni pia? Lakini pia ntapata wapi wataalamu wanaoweza kusimamia ili ikue na kuendelea hata kama sipo kama unaweza kuwafaham tafadhali.
 
Kwa mtazamo wangu kama ni kwaajili ya kushare na ndugu unaweza kusajili tu business name yenye partners na kila mahali mkaendelea. Kwa kuwa leseni nyingi za biashara hii unayoizungumzia inatolewa na Manispaa basi nazo utahitajika kuwa na leseni kwenye kila eneo la biashara hiyo. Kama bado unahisi kampuni ni muhimu soma hii thread uone kama uko sawa kuendesha kampuni fungueni kampuni ila nayo Branch TIN itahusika pia.

Asnte sana mkuu, mi ninafanya biashara ya duka la chakula na vitu vidogovidogo rejareja as a sole, ila natamani kufungua maduka mengine na kuisajili kama kampuni na ikiwezekana nishee na jamaa zangu ili kukuza mtaji je, nikifanikiwa kusajili kampuni nitatakiwa kuwa kuwa na brach TIN kila duka na leseni pia? Lakini pia ntapata wapi wataalamu wanaoweza kusimamia ili ikue na kuendelea hata kama sipo kama unaweza kuwafaham tafadhali.
 
Kwa mtazamo wangu kama ni kwaajili ya kushare na ndugu unaweza kusajili tu business name yenye partners na kila mahali mkaendelea. Kwa kuwa leseni nyingi za biashara hii unayoizungumzia inatolewa na Manispaa basi nazo utahitajika kuwa na leseni kwenye kila eneo la biashara hiyo. Kama bado unahisi kampuni ni muhimu soma hii thread uone kama uko sawa kuendesha kampuni fungueni kampuni ila nayo Branch TIN itahusika pia.
Natamani sana kuwa na kumpuni japo mtaji wangu ni mdogo kama 2mill, naumizwa sana na jinsi TRA wanavyonikadilia kodi lakini pia nahitaji kuwa huru, ndo maana natamani kuwa na kampuni ili wanikadilie kwenye faida, sasa mkuu kwa mtaji kama huo wa 2mill naweza kuanzisha kampuni ya nini tofauti na hii ya maduka? Biashara ambayo inaweza kunifanya kuwa free, ili niachaane na hii ambayo nikisafiri kwa mwezi tu nakuta biashara iko hoi, yaani kuendelea kwake vizuri mpaka mimi niwepo. Asante sana.
 
Nimependa hili swali
Natamani sana kuwa na kumpuni japo mtaji wangu ni mdogo kama 2mill, naumizwa sana na jinsi TRA wanavyonikadilia kodi lakini pia nahitaji kuwa huru, ndo maana natamani kuwa na kampuni ili wanikadilie kwenye faida, sasa mkuu kwa mtaji kama huo wa 2mill naweza kuanzisha kampuni ya nini tofauti na hii ya maduka? Biashara ambayo inaweza kunifanya kuwa free, ili niachaane na hii ambayo nikisafiri kwa mwezi tu nakuta biashara iko hoi, yaani kuendelea kwake vizuri mpaka mimi niwepo. Asante sana.

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