MPANGAJI ANAYELIPA KODI YA ZUIO ANAPASWA KUREJESHEWA NA MWENYE NYUMBA

Na. Peter Haule na Josephine Majura, WFM, Dodoma

Serikali imesema kuwa Sheria ya Kodi ya Mapato inaruhusu mpangaji wa nyumba ya biashara kusajiliwa na Mamlaka ya Mapato Tanzania na kuwa Wakala wa ukusanyaji wa Kodi ya Zuio (Withholding Tax) hivyo kuwa sehemu ya mlipaji wa kodi ya pango.

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Hayo yameelezwa bungeni jijini Dodoma na Waziri wa Fedha na Mipango, Mhe. Dkt. Philip Mpango, alipokuwa akijibu swali la Mbunge wa Viti Maalum, Mhe. Pauline Gekul, aliyetaka kujua lini Serikali itabadili utaratibu wa kumtoza mpangaji wa nyumba ya biashara Kodi ya Zuio ya asilimia 10 badala ya mpangishaji.

Dkt. Mpango alisema kuwa, Kodi ya Zuio siyo ya mpangaji, na kwa kuwa Sheria ya Kodi ya Mapato inamtambua mpangaji kama Wakala, kiasi cha kodi ya pango ambacho kimelipwa na mpangaji huhesabiwa kama sehemu ya fedha ambazo anapaswa kurejeshewa na mwenye nyumba.

“Kwa mujibu wa Sheria ya Kodi ya Mapato, mpangaji ambaye sio mfanyabiashara na hajasajiliwa na TRA kama mlipakodi hapaswi kukusanya kodi hii”, alieleza Dkt. Mpango.

Dkt. Mpango alisema kuwa utaratibu wa ukusanyaji Kodi ya Zuio kupitia Wakala ambaye ni mpangaji umewekwa ili kurahisisha ukusanyaji wa kodi hiyo, kwa kuwa inarahisisha ukusanyaji wa kodi hasa ambapo mpangishaji hajasajiliwa na TRA kama mlipa kodi.

Sheria ya Kodi ya Mapato inamtaka mmiliki wa nyumba ya biashara mwenye mapato yanayozidi shilingi laki tano kulipa Kodi ya Zuio kutokana na mapato yanayotokana na upangishaji wa pango (rental tax) kwa kiwango cha asilimia 10 ya mapato ya kodi ya pango husika.

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