mkuu smarter
leo kwenye gazeti la The Citizen kuna bandiko la TRA ambalo linasoma hivi .... WITHHOLDING OF INCOME TAX ON GOODS AND SERVICES SUPPLIED BY PERSONS WHO DO NOT HOLD TIN CERTIFICATES
Angalizo la bandiko hilo through tax act linasema ..... to this end, a farmer who supplies crops such as grains from his farm is not liable to withholding tax since such person's income does not arise from business. Nevertheless , in the case of commercial farmer or if any person buys crops from farmers and in turn sells to any corporation as defined above, then such corporation shall be required to withhold two percent (2%) of the gross payment made to such person as the case maybe.
Bandiko hilo linamalizia kwa kusema
Therefore, we wish to inform the public in general that no farmer other than commercial farmer will be liable for the withholding tax as stipulated under section 83A of the income tax Act cap332 of 2004
my take: you are a commercial farmer if you do not grow these crops from your farms hence you need TIN no. or you may be both a farmer and a commercial farmer