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Tag Archives: SDL

New Skills and Development Levy (SDL) regulations

Minister of Finance TZ                                                          Tanzania Finance Minister : MS. Saada Mkuya Salum

Introduction:

Skills and Development Levy: is a levy collected by TRA under the Vocational Education Training Act and Income Tax Act.

SDL is charged based on the gross pay of all payments made by the employer to the employees employed by such employer in the particular time. It is important to understand that SDL is due and payable by an employer.

The gross emoluments is a sum of amount from salaries, wages, payments in lieu of leave, fees, commissions, bonuses, gratuity, any subsistence travelling , entertainment or other allowance received by employee in respect of employment or service rendered.

New SDL regulations
A new requirement has been introduced for employers to file a monthly tax return in respect of Skills and Development Levy. Failure to file such a return may result in late filing penalties.
Part XIII of the Tax Administration Act, 2015 (“Consequential Amendments”) includes amendments to various pieces of tax legislation, including Section 16(1) of the Vocational Education and Training Act, Cap 82), which now reads as follows: “Every employer shall file with the Commissioner on or before the seventh day of each month a return setting out the total gross monthly emoluments payable by the employer to employees in respect of the preceding month and the levy payable with respect thereto”.
Employers should make note of the new filing obligation, and immediately file a return for July 2015 (if not already filed). Use

ITX 219.01.E – SDL- Monthly Return

So is the   Employer’s obligation:

  • To calculate the amount of the levy and pay the amount to Commissioners account to the respective Tax Region in which such employer is registered.

 The SDL payments shall be made using form ITX 300.01.E – Employment Taxes Payment Credit Slip.

  • To prepare a MONTHLY RETURN and submit to the TRA office on or before the 7th day of the month following the month of payroll.
  • To prepare and remit half year certificate which tally with the monthly returns submitted during the period.

Who is liable for SDL?

Any employer who employs four or more employees shall pay SDL from gross emoluments.

The rate applicable for SDL is 5% of the total emoluments paid to all employees during the month.

The employee includes permanent employees, part time employees, secondary employees, casual laborers etc.

The SDL shall not be charged to:

(a) a Government department or a public institution which is wholly financed by the Government;

(b) Diplomatic Missions;

(c) the United Nations and its organizations;

(d) international and other foreign institutions dealing with aid or technical assistance;

(e) religious institutions whose employees are solely employed to-

(i) administer places of worship; or

(ii) give religious instructions or generally to administer religion;

(f) charitable organizations; or

(g) local government authority.”.

I Submit!

MJ

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Posted by on August 14, 2015 in Uncategorized

 

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Kamati Ya Bunge Yakubali Kodi Zirekebishwe

Dodoma, Tanzania

KAMATI ya Kudumu ya Bunge ya Fedha na Uchumi, imeafiki maeneo mengi ya kodi na tozo mbalimbali yaliyopendekezwa na Serikali yafanyiwe marekebisho.

Kamati hiyo pia imeeleza kutoridhishwa na Serikali katika kasi ya kushughulikia misamaha ya kodi naimesisisitiza umuhimu wa nidhamu ya matumizi ya Serikali na uwezo wa kuongeza mapato.

“Kamati inaishauri Serikali kuonesha dhamira ya kweli kufanikisha lengo hilo (la kuimarisha taratibu za kukusanya mapato pamoja na kupunguza misamaha ya kodi) na kutoa taarifa ya utekelezaji mbele ya Kamati Januari 2013,”amesema Mwenyekiti wa Kamati hiyo, Andrew Chenge.

Chenge alikuwa akiwasilisha taarifa ya Kamati yake kuhusu hali ya uchumi wa Taifa kwa mwaka 2011 na Mpango wa Maendeleo wa Taifa kwa mwaka 2012/13 pamoja na tathimini ya utekelezaji wa Bajeti ya Serikali kwa mwaka 2011/12 na mapendekezo ya mapato na matumizi ya Serikali kwa 2012/13.

“Kamati inaendelea kushauri kwamba Serikali iachane na mtindo wa kuibua matumizi mapya yasiyo ya dharura ambayo hayakuidhinishwa na Bunge wakati wa utekelezaji wa
Bajeti.

“Mtindo huo unavuruga bajeti na kupunguza uwezo wa kutoa fedha za matumizi mengineyo (OC) na matumizi ya maendeleo kama ilivyokusudiwa. Kamati inasisitiza umuhimu wa Serikali kubana matumizi kwa kupunguza matumizi yasiyo ya lazima,” alisema Chenge.

Katika kodi, wakati Kamati ikiafiki mapendekezo mengi ya Serikali, lakini Chenge alisema wametaka iyaangalie baadhi ya maeneo ikiwemo kodi kwenye shughuli mbalimbali zikiwamo za waendesha pikipiki (bodaboda), mama lishe na vibajaji kwa kuwa vinawapatia vipato halali kwa maana ya kujiajiri wenyewe.

Kamati hiyo imependekeza viwanda vya nguo nchini vipewe misamaha ya Kodi ya Ongezeko la Thamani (VAT) kwenye bidhaa za nguo na mavazi na imetaka kuendelea kwa
kiwango cha sasa cha ushuru wa bidhaa za matumizi za muda wa maongezi ya simu wa asilimia 10.

“Aidha, Kamati inapendekeza ianzishwe kodi mpya itakayolipwa kwa anayesajiliwa upya au kubadilishiwa sim card. Kamati inapendekeza tozo ya Sh  1,000 kwa kadi,” alieleza mbunge huyo wa Bariadi Magharibi (CCM).

Pia wameishauri Serikali kupiga marufuku usafirishaji wa ngozi ghafi nje ya nchi kama ilivyofanya nchi jirani ya Uganda na Ethiopia. Serikali imependekeza kutoza ushuru wa kuuza nje kwa bidhaa ya ngozi kwa kiwango cha asilimia 90.
 

“Kwa upande wa SDL (Tozo ya Kuendeleza Stadi), Kamati inashauri ipungue kutoka asilimia 6 hadi 4 na wigo wa walipaji upanuliwe kwa kuhusisha baadhi ya taasisi na wakala wa Serikali,” alisema Chenge.

Pendekezo la Kamati ni asilimia 2 ipelekwe VETA na asilimia 2 ipelekwe kwenye Bodi ya Mikopo ya Wanafunzi wa Elimu ya Juu, pengo litakalojitokeza Serikali iangalie vyanzo vingine vya kuweza kuliziba.

Posted by MJ

 
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Posted by on June 21, 2012 in Tanzania News

 

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