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Elimu Ya Mlipa Kodi
Elimu Ya Mlipa Kodi
Kodi ya makampuni ni kodi inayotozwa katika mapato yanayotozwa kodi (Faida) ya asasi kama
vile makampuni yenye dhima ya ukomo na makampuni mengine ikiwa ni pamoja vilabu, vyama,
jumuiya na vikundi vingine visivyo shirikishi.
Mwongozo huu unatoa mtazamo wa msingi wa kodi ya Makampuni. Unaelezea maana ya “kodi
ya makampuni” nani anawajibika na anapaswa kufanya nini na lini ikiwa atatakiwa kutimiza
masharti ya Kodi ya makampuni. Unabainisha namna kodi inavyokokotolewa, viwango vya kodi
vinavyohusika na muda wa kulipa.
Unaelezea pia dhana za msingi zinazohusiana na kodi ya mapato kama vile “makadirio binafsi”, “
muda wa kufanya mahesabu” na “ Faida inayolipiwa kodi”
Kodi ya makampuni ni kodi inayotozwa katika mapato yanayotozwa kodi (faida) ya asasi kama
vile makampuni yenye dhima ya ukomo, taasisi, au makampuni ikiwa ni pamoja na klabu, vyama,
jumuiya, ushirika, mashirika ya wahisani na vikundi vingine visivyo shirikishi.
Mapato yanayotozwa kodi (faida) katika kodi ya makampuni yanahusisha:
What are the due dates for payment of duties and taxes?
Income Taxes
Withholding taxes are payable within seven (7) days after the end of calendar month
Taxes payable in installments (Provisional assessed tax) payable on quarterly basis e.g in
case of taxpayers whose accounting periods ends on 30th December the installments shall
be due by the end of March, June, September and December.
Self-assessed tax is payable on the date of filling the final return of income ( 6 months
after the end of the year of income
Jeopardy assessed tax is payable on the date specified on the notice of assessment
Adjusted assessed tax is payable within 30 days from the date of assessment
Value Added Tax (VAT)
VAT is payable on 20th day of the following month of the business that is a due date of
submitting the return. If the 20th day follows on the Saturdays, Sunday, or public holiday the
return shall be lodge on the first working day following the Saturdays, Sunday or Public day.
Customs taxes
Duties and Taxes on importation of goods are payable within 30 days from the date of
assessment
Guidance for paying taxes
This page contains guidance and codes which will assist you to make proper payment of the
intended taxes. The page provides codes used for payments by indicating specific type of taxes,
forms used to specific banks and payments made through mobile phones.
1. GFS Code
This is a special number which is used by the taxpayers when make payment by filling it on the
deposit paying slip.
2. TISS
TISS stand for Tanzania Interbank Settlement System. This is a simplest way used by the
taxpayers to order the commercial bank to transfer payments to BOT, and the contents which
are found in the TISS form are: Name of Account holder (s), Account number, Name of
commercial Bank, Amount in TSHS, Amount in words and value date.
3. Payment of Tax Manually
The following are the procedures which Taxpayers are required to follow during making tax
payment.
1. Visit the nearest TRA office/Centre.
2. Obtain the tax assessment/charge together with control number.
3. Collects a payment notice and Deposit slip and fill in the appropriate particulars (Name of
Taxpayer, type of tax, TIN, GFS code Number, Amount of tax to be paid, Date of payment
and Signature of the person making payment.
4. Submit the same to the Bank/Teller and make payment.
5. Obtain the copy of Bank payment notice and Deposit slip for his/her record