Safi sana kila raia mtu mzima asiye na tatizo la ulemavu au ugonjwa lazima alipe kodi kufuatana na kipato anachopata .
Ripoti zinaonesha katika kuna idadi ya wakaazi milioni 50 Tanzania wakati ni watu millioni 2.2 ndiyo wanalipa kodi wakati daftari / orodha ya wapiga kura ni zaidi ya milioni 20
Tusome kipengele hiki cha ripoti ya Ofisi ya Taifa ya Takwimu Tanzania (NBS Tanzania) hapa chini :
3.3 Taxpayers and VAT Vendors Registration
The number of registered taxpayers increased by 10.5 percent from
2.0 million in 2014/15 to
2.2 million in 2015/16. The largest growth of registered taxpayers was 55.6 percent in 2012/13 which surpassed the average growth of 23.2 percent in the period of 2006/07 to 2015/16. Table 3.5 shows
the trend of taxpayers registration from 2006/07 to 2015/16.
Source :
National Bureau of Statistics | Statistics for Development - takwimu - tax
Utawala wa Jakaya Kikwete uliweza kuongeza usajili wa walipa kodi kwa asilimia 55.6 kipindi cha mwaka 2012 / 2013 lakini juhudi zote za awamu ya tano hali ya kusajili walipa kodi wenye uwezo zimekuwa kiwango cha chini kabisa kufuatana na ripoti za ofisi za takwimu ya Taifa.
Aina za kodi ambazo serikali inaweza kuziangalia ili kuongeza wigo wa mapato kupitia sera sahihi za kiuchumi na vivutio kwa walipa kodi :
Indirect Taxes
These are taxes based on consumption. Categorically they are divided into consumption taxes, other
domestic taxes and international trade taxes. Examples of such taxes are Import Duty, Excise Duty
and Value Added Tax (VAT). By definition, the legal incidence of the tax falls on the trader who
act as a collecting agent of the Government while the effective incidence falls on the final consumer
of goods or service who eventually pays the tax.
Value-Added Tax (VAT)
It is a consumption tax charged on all taxable goods and services at a standard rate of 18 percent. It
is a multi-stage tax levied on the difference between a commodity’s price before taxes and its
production cost at each stage of production and distribution up to the retail stage. It is also levied
on taxable imports made by a person whether or not registered for VAT.
Excise Duty (Local)
It is levied on certain locally manufactured goods and services such as soft drinks, beer, wines,
spirit, mobile phone services, plastic shopping bags, satellite television services, cigarettes and
petroleum products.
Value Added Tax on Imports
It is levied on all goods and services imported into the country unless such goods and services are
specifically exempted under the VAT law. All importers must pay VAT regardless of whether or
not they are registered for VAT. However, importers who are registered for VAT can claim the
VAT paid on the imported goods as an input tax in their business. However, for VAT on imported
services the input tax is treated as reverse charge hence added to the value of the service.
Other Taxes
Skills and Development Levy (SDL)
This tax is based on the total gross emoluments paid by an employer to employees (currently, at a
rate of 6 percent). The gross emoluments include salary, wage, leave pay, payment in lieu of leave,
subsistence allowance, etc.
Stamp Duty
Refers to the duty paid on certain legal instruments/transactions, affidavit, conveyance and lease
agreements. The duty rate is 1 percent based on the consideration applicable to non business
persons when issuing a receipt whenever they sell their privately owned assets/properties. Stamp
duty on conveyance of agricultural land is TZS 500.
Airport Service Charge
Refers to charges levied on passengers who board an aircraft at any airport in Tanzania.
Port Service Charge
Refers to charges levied on passengers who board passenger shipping vessels at any port in Tanzania.
Source :
National Bureau of Statistics | Statistics for Development
TAX STATISTICS REPORT 2015/16
TANZANIA MAINLAND