Baada ya kusikia Hotuba ya Bajeti, nilipatwa na mshituko mkubwa pale waziri mwenye dhamana ya Wizara ya Fedha Dk William Mgimwa alipotangaza kushuka kwa PAYE kawa asilimia moja kwa mtu ambaye anakipato cha chini ya milioni mbili.
Ndugu yenu nilidhani ni kwa mwezi nikajua ooh tumeula, ila baada ya kutafakari zaidi nikasema hii haiwezekani kabisa serikali hii hii iondoe kodi ya mapato kwa watu wenye kipato chini ya milion mbili? Kumbe ni mwaka.
Kwa utaalamu wangu wa hesabu za darasa la saba na excel nimejaribu kutafuta ni kiasi gani kilichopunguzwa kwa mwezi katika pato la mwezi baada ya hii 1%. Asante sana mwalimu wangu wa darasa la saba ulionifundisha hesabu za Mlinganyo hapa nimetafuta X. Asante sana Mwalimu Onesmo Misanga.
Pia bila hiyana niishukuru kampuni ya microsoft kwa kunisaidia kujumlisha na kutoa bila ya kutumia calculator na ubongo wangu.
Kwa viwango vya sasa na vinavyopendekezwa
[TABLE="width: 767"]
[TR]
[TD]
[/TD]
[TD]VIWANGO CHA SASA
[/TD]
[TD]VIWANGO VINAVYOPENDEKEZWA
[/TD]
[TD]
[/TD]
[TD]
[/TD]
[/TR]
[TR]
[TD]Jumla ya Mapato kwa mwaka
[/TD]
[TD]Kiwango cha Kodi kwa mwaka
[/TD]
[TD]Kiwango cha Kodi kwa mwaka
[/TD]
[TD]Punguzo kwa mwaka
[/TD]
[TD]Punguzo kwa mwezi
[/TD]
[/TR]
[TR]
[TD]Mapato ya jumla yasiyozidi Shilingi 2,040,000/=
[/TD]
[TD]Asilimia sifuri (0%)
[/TD]
[TD]Asilimia sifuri (0%)
[/TD]
[TD]
[/TD]
[TD]
[/TD]
[/TR]
[TR]
[TD]Mapato ya jumla yanayozidi Shilingi 2,040,000 lakini hayazidi shilingi 4,320,000/=
[/TD]
[TD]14% ya kiasi kinachozidi Shilingi 2,040,000/=
[/TD]
[TD]13% ya kiasi kinachozidi Shilingi 2,040,000/=
[/TD]
[TD]max 22,800
[/TD]
[TD]max 1,900
[/TD]
[/TR]
[TR]
[TD]Mapato ya jumla yanayozidi Shilingi 4,320,000/= lakini hayazidi shilingi 6,480,000/=
[/TD]
[TD]Shilingi 319,200/= + 20% ya kiasi kinachozidi Shilingi 4,320,000/=
[/TD]
[TD]Shilingi 296,400/= + 20% ya kiasi kinachozidi Shilingi 4,320,000/=
[/TD]
[TD] max 22,800.00
[/TD]
[TD] max 1,425.00
[/TD]
[/TR]
[TR]
[TD]Mapato ya jumla yanayozidi Shilingi 6,480,000/= lakini hayazidi shilingi 8,640,000/=
[/TD]
[TD]Shilingi 751,200/= + 25% ya kiasi kinachozidi Shilingi 6,480,000/=
[/TD]
[TD]Shilingi 728,400/= + 25% ya kiasi kinachozidi Shilingi 6,480,000/=
[/TD]
[TD] 15,960.00
[/TD]
[TD] 1,330.00
[/TD]
[/TR]
[TR]
[TD]Mapato ya jumla yanayozidi Shilingi 8,640,000/=
[/TD]
[TD]Shilingi 1,291,200/= + 30% ya kiasi kinachozidi Shilingi 8,640,000/=
[/TD]
[TD]Shilingi 1,268,400/= + 30% ya kiasi kinachozidi Shilingi 8,640,000/=
[/TD]
[TD] 15,960.00
[/TD]
[TD] 1,330.00
[/TD]
[/TR]
[/TABLE]
Kwa hiyo baada ya mchanganuo hapo juu hebu tuangalie mshahara wa mtu mwenye kipato zaidi ya 8,640,000/=
[TABLE="width: 565"]
[TR]
[TD]EXAMPLE
[/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD]OLD RATES
[/TD]
[TD]NEW RATES
[/TD]
[/TR]
[TR]
[TD]assume: mapato kwa mwaka
[/TD]
[TD] 20,000,000.00
[/TD]
[TD] 20,000,000.00
[/TD]
[/TR]
[TR]
[TD]less fixed amount
[/TD]
[TD] 1,291,200.00
[/TD]
[TD] 1,268,400.00
[/TD]
[/TR]
[TR]
[TD]30% of the remaining
[/TD]
[TD] 5,612,640.00
[/TD]
[TD] 5,619,480.00
[/TD]
[/TR]
[TR]
[TD]total tax
[/TD]
[TD] 6,903,840.00
[/TD]
[TD] 6,887,880.00
[/TD]
[/TR]
[TR]
[TD]Punguzo kwa mwaka
[/TD]
[TD]
[/TD]
[TD] 15,960.00
[/TD]
[/TR]
[TR]
[TD]Punguzo kwa mwezi
[/TD]
[TD]
[/TD]
[TD] 1,330.00
[/TD]
[/TR]
[/TABLE]
Haya sasa kwa wale wa group ya 3
[TABLE="width: 567, align: left"]
[TR]
[TD]Calculation Grade 3
[/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD]OLD RATES
[/TD]
[TD]NEW RATES
[/TD]
[/TR]
[TR]
[TD]assume: mapato kwa mwaka
[/TD]
[TD] 4,320,000.00
[/TD]
[TD] 4,320,000.00
[/TD]
[/TR]
[TR]
[TD]less fixed amount
[/TD]
[TD] 751,200.00
[/TD]
[TD] 728,400.00
[/TD]
[/TR]
[TR]
[TD]25% of the remaining
[/TD]
[TD] 892,200.00
[/TD]
[TD] 897,900.00
[/TD]
[/TR]
[TR]
[TD]total tax
[/TD]
[TD] 1,643,400.00
[/TD]
[TD] 1,626,300.00
[/TD]
[/TR]
[TR]
[TD]Punguzo kwa mwaka
[/TD]
[TD]
[/TD]
[TD] 17,100.00
[/TD]
[/TR]
[TR]
[TD]Punguzo kwa mwezi
[/TD]
[TD]
[/TD]
[TD] 1,425.00
[/TD]
[/TR]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[/TABLE]
[TABLE="width: 567, align: left"]
[TR]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][TABLE="width: 567, align: left"]
[TR]
[TD]Calculation Grade 4
[/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD][/TD]
[TD]OLD RATES
[/TD]
[TD]NEW RATES
[/TD]
[/TR]
[TR]
[TD]assume: mapato kwa mwaka
[/TD]
[TD] 8,640,000.00
[/TD]
[TD] 8,640,000.00
[/TD]
[/TR]
[TR]
[TD]less fixed amount
[/TD]
[TD] 1,291,200.00
[/TD]
[TD] 1,268,400.00
[/TD]
[/TR]
[TR]
[TD]30% of the remaining
[/TD]
[TD] 2,204,640.00
[/TD]
[TD] 2,211,480.00
[/TD]
[/TR]
[TR]
[TD]total tax
[/TD]
[TD] 3,495,840.00
[/TD]
[TD] 3,479,880.00
[/TD]
[/TR]
[TR]
[TD]Punguzo kwa mwaka
[/TD]
[TD]
[/TD]
[TD] 15,960.00
[/TD]
[/TR]
[TR]
[TD]Punguzo kwa mwezi
[/TD]
[TD]
[/TD]
[TD] 1,330.00
[/TD]
[/TR]
[/TABLE]
Kwa hiyo KIMSINGI KWA MWEZI UTAKUWA UNAPATA PUNGUZO LA SH 1330 TU, hata nauli ya siku ya daladala kwenda kazini na kurudi haitoshi
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[TD][/TD]
[TD]
[/TD]
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[/TABLE]