Nawashukuru walioniomba msaada wa masuala ya kodi

Wakuu, napenda kuchukua nafasi hii kuwashukuru wale wote walioomba msaada wangu niwasaidie baada ya kuona bandiko langu kwenye jukwaa hili wiki mbili zilizopita.
Nawashukuruni sana na ninapenda kuwaambia kuwa msaada wangu ni wa ukweli na si kuungaunga, Nimesoma vizuri kabisa masuala ya kodi. Nina shahada ya Uzamili ya kodi na CPA(T). Pia kwa sasa nafanya mitihani ili niwe "Chartered Tax Advisor" na baadaye nitamalizia na shahada ya uzamili ya Natural Resources Taxation.
Ninao uwezo mkubwa wa kodi na ni mwandishi mzuri sana wa defenses na tax planning. Na sheria kodi ya Ongezeko la thamani naijua vizuri sana. Hii sheria tuliyonayo sasa na pia mswada wa kuwa sheria mpya ya VAT 2014 pia niko vizuri.
Masuala ya kodi ya kimataifa nayafahamu (ndiyo nyumbani pao maana nimesoma hukohuko kwa wataalamu kuliko wote duniani katika masuala ya kodi).
Ninayo mambo mengi mazuri ya kuweza kuiletea kitu kizuri nchi hii na wananchi wake.
Kama una tatizo la kikodi iwe ni mahakamani ama unataka mkopo benki ama unataka kuthamanisha mali zako lakini kipengele cha kodi kinakutatiza usisite kuniona. Masuala ya kodi yanagharimu sana kupata ufumbuzi lakini mimi ni mtanzania ninayeangalia hilo. Gharama si kama zile unazotozwa na makampuni ya ushauri wa kodi.
Uwezo wangu mwingine mkubwa ni kwamba Mimi naweza kusimama na wakili yeyote maarufu wa nchi hii mahakamani na katika suala la kodi atachemsha tu labda suala hilo la kodi niwe sijaanza nalo mimi toka mwanzo.
Karibuni sana na asanteni kwa kunisikiliza.

Aisee kiongozi, hukunijibu issue yangu ya deferred taxation

kuku wa kienyeji said:

Aisee kiongozi, hukunijibu issue yangu ya deferred taxation

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Mkuu niwie radhi, nilidhani nilishakujibu.
Ngoja nikujibu kuhusu deferred tax liability
Kabla sijasema deferred tax liability inavyotazamwa katika macho ya sheria ya kodi ya mapato wacha kwanza nieleze deferred tax liability ninini.
International Accounting standard 12 (IAS 12) imeeleza namna na jinsi deferred tax liability inavyotokea na jinsi ya kurecord kwenye vitabu.
Mtaniwia radhi maana sina utaalamu sana wa kutafsiri Kiswahili. Nitakuwa nachanganya lugha.
Maana ya deferred tax liability according to IAS 12 is any temporary difference that in reversing itself causes taxable income to be higher than the financial (book) income. Yaani kwa kawaida kuna kitu kinaitwa financial accounting na kingine kinaitwa tax accounting. Financial accounting are governed by International Accounting Standards na Tax Accounting are governed by Tax laws.
Kampuni inatakiwa kwa mujibu ya sheria za makampuni (kwa Tanzania the Companies Act, 2002 Cap 212) kutengeneza mahesabu ya mwaka kwa ajili ya kupeleka return kwa registrar wa makampuni na pia kwa ajili ya kodi (returns kupelekwa kwa Kamisha wa Mamlaka ya mapato).
Kwa mujibu wa sheria ya kodi ya mapato ya mwaka 2004 mahesabu hayo yanatakiwa kutengenezwa chini ya kifungu cha 80 na kifungu cha 91. Mahesabu hayo yanapomfikia Kamisha wa Mamlaka ya Mapato anatakiwa ayafanyie uhakiki kwa kufanya adjustment ili yaendane na sheria za kodi ya mapato. Amepewa mamlaka hayo chini ya kifungu cha 94(3) na au 96(1) cha sheria ya kodi ya mapato ya mwaka 2004 sura namba 332.
Sasa wakati wa kufanya "adjustment" kwa mujibu wa sheria ya kodi ya mapato, ni lazima itapatikana tofauti ya kodi kati ya mahesabu kwa mujibu wa sheria ya kodi ya mapato na mahesabu yaliyotengenezwa kwa kufuata International Accounting Standards. Kwa kawaida deferred tax liability inatokea pale kodi (tax payable)iliyopatikana kwa mujibu wa sheria ya kodi ya mapato (Tax accounting) ni kubwa kuliko kodi iliyopatikana kwa mujibu wa mahesabu yaliyotengenezwa kwa kufuata International Accounting Standards (IAS) ama Generally Accepted Accounting Practices (GAAPs).
Hebu tuone accounting treatment ya deferred tax liabilities.
Dr. Deferred Tax Liability…………xx(Tofauti kati ya kodi kwa mujibu wa tax accounting na ile inayotokana na financial accouting-kama tulivyoona deferred inapatikana ikwa tax as per tax accounting is higher than tax as established by Financial Accounting).
Dr. Tax Expense………………………xx(Iliyopatikana kwa mujibu wa mahesabu ya uhasibu)
Cr. Tax Payable…………………………………….xx(Iliyopatikana kwa mujibu wa sheria ya kodi)
Nini husababisha kodi itofautiane?
Vipo vitu vingi lakini kikubwa ni depreciation! Kwa mujibu wa mahesabu yatengenezwayo kwa mujibu wa International Accounting Standards ikiwa kubwa wakati ile depreciation inayopatikana kwa mujibu wa sheria za kodi ikiwa ndogo then tax payable itakuwa kubwa kwa hesabu zilizotengenezwa kwa kufuata sheria ya kodi. Kwa hiyo kodi iliyopatikana kwa mahesabu ya kihasibu itakuwa ndogo kuliko kodi iliyopatikana kwa mahesabu ya sheria za kodi. Ile tofauti ndiyo ijulikanayo kuwa ni "Deferred Tax Laiability….."
Kinyume cha deferred tax liability ni deferred Tax Asset
Sheria ya kodi ya mapato inasema nini kuhusu deferred tax?
Kwa mujibu wa sheria ya kodi ya mapato sura ya 332 haisemi chochote kuhusu deferred tax liability ama deferred tax asset.
Kamishna amepewa mamlaka ya kurekebisha mahesabu ya mlipa kodi yaendane na sheria za kodi, kwa hiyo that income iliyokuwa deferred ama kodi iliyokuwa deferred ataiona wakati anahakiki mahesabu ili akokotoe kodi yake. Therefore, deferred tax liability ama assets au deferred income ataihakiki uhalali wake na mwisho wa siku atakokotoa kodi yake.
Kama nimekujibu ama kama nimeanzisha mjadala mwingine nawakaribisha nyote kuniuliza maswali.
NB. Mnisamhehe kwa Kiswahili kibovu ama kiingereza kibovu. Stick to the points ili twende sambamba.

If tax payable based on taxable profit is great than tax payable based on accounting profit, how could it be Deferred tax liability ??? Does not make sense, bcoz u have already paid tax in advance.

i think its deferred tax asset and not liability