Usaili wa TRA Ulikuwa wa Haki

[Chongeni]

Kwa maoni yangu, usaili ulikuwa wa haki, pepa ilikuwa fair, haikuwa ngumu wala haikuwa rahisi. Halafu ndo nini sasa kutuhesabisha vidole namna ile, wanatoa calculation halafu marufuku kutumia Calculator…..!!!
Toa maoni yako, pepa ilikuwaje kwako…

Nimeiweka Screenshot ya Calculation question kwa Watu waliofanya usaili wa TMO.

 

[Tanganian]

🤣

 

[Red black]

Safi sana

 

[jooohs]

Kwa mtu aliesoma Accounting nadhani ni rahisi kwake maana swali naona linasomeka japo sijui kufanya, kuhusu calculator sio tatizo maana namba zimenyooka sana.

 

[Mwalimu wa tuisheni]

Hata mtoto wa mwigulu yule mwenye mashavu kama 🐼 anajibu vizuri

 

[M24 Headquarters-Kigali]

Kwa maoni yangu, usaili ulikuwa wa haki, pepa ilikuwa fair, haikuwa ngumu wala haikuwa rahisi. Halafu ndo nini sasa kutuhesabisha vidole namna ile, wanatoa calculation halafu marufuku kutumia Calculator…..!!!
Toa maoni yako, pepa ilikuwaje kwako…

Nimeiweka Screenshot ya Calculation question kwa Watu waliofanya usaili wa TMO.
View attachment 3287373

Tunashukuru sana CCM kwa kutujali vijana

 

[Doubleg Malafyale]

Kwa maoni yangu, usaili ulikuwa wa haki, pepa ilikuwa fair, haikuwa ngumu wala haikuwa rahisi. Halafu ndo nini sasa kutuhesabisha vidole namna ile, wanatoa calculation halafu marufuku kutumia Calculator…..!!!
Toa maoni yako, pepa ilikuwaje kwako…

Nimeiweka Screenshot ya Calculation question kwa Watu waliofanya usaili wa TMO.
View attachment 3287373

Simu waliruhusu?😄 nchi Ngumu hii

 

[M24 Headquarters-Kigali]

Simu waliruhusu?😄 nchi Ngumu hii

Kama kawa. Hiyo interview zuga tu. Kama Una Kadi ya Chama huo mtihani sio ishu

 

[Chongeni]

Kwa mtu aliesoma Accounting nadhani ni rahisi kwake maana swali naona linasomeka japo sijui kufanya, kuhusu calculator sio tatizo maana namba zimenyooka sana.

Halafu we jamaa…. Kwahyo unafikiri hizo ni hesabu za kutoa na kujumlisha sio… Kwa haraka haraka hizo computation hutoboi, kumbuka Post inawataka watu waliobobea kwenye taaluma mbali mbali za biashara, sio accounting tu.
Do this: assume ndo umepewa hili swali as a quiz, jifungie chumbani fanya bila Calculator kisha ukimaliza tizama utakuwa umetumia dakika ngapi… Kwa Calculator hapo ni 1 - 2 minutes tu umeua.

 

[Mbaga Jr]

Kama kawa. Hiyo interview zuga tu. Kama Una Kadi ya Chama huo mtihani sio ishu

Wenye akili kama zako hua hamkosekani

 

[M24 Headquarters-Kigali]

Halafu we jamaa…. Kwahyo unafikiri hizo ni hesabu za kutoa na kujumlisha sio… Kwa haraka haraka hizo computation hutoboi, kumbuka Post inawataka watu waliobobea kwenye taaluma mbali mbali za biashara, sio accounting tu.
Do this: assume ndo umepewa hili swali as a quiz, jifungie chumbani fanya bila Calculator kisha ukimaliza tizama utakuwa umetumia dakika ngapi… Kwa Calculator hapo ni 1 - 2 minutes tu umeua.

Who cares?

 

[Chongeni]

Who cares?

Sure.. Lengo ni kuchuja idadi

 

[Palmoni]

Hata mtoto wa mwigulu yule mwenye mashavu kama 🐼 anajibu vizuri

😂😂😂😂

 

[kawombe]

Ndio

 

[Obugwa Izoba]

Kila la kheri kwa wote mlofanya usaili japo naskia nyomi ilikuwa kubwa sana Mungu awatangulie

 

[macho_mdiliko]

Kwa mtu aliesoma Accounting nadhani ni rahisi kwake maana swali naona linasomeka japo sijui kufanya, kuhusu calculator sio tatizo maana namba zimenyooka sana.

Du nchi yetu ina mambo ya kizamani kweli kweli. Bado wanadhani kufanya hesabu kwa kichwa ndiyo akili? Haya mambo ya kukataza calculator ni darasa ni ya shule za msingi kwa sababu unakuwa unamfundisha mwanafunzi ajue basics za kujumlisha nk.

 

[Smart911]

Ahsante kwa taarifa...


Cc: Mahondaw

 

[Kihande]

Solution for Question Three (August 2024 VAT Calculation)

We are tasked with calculating the VAT due to TRA (Tanzania Revenue Authority) or the VAT refundable to the trader, based on the provided purchases and sales.

Details from the Question:

Purchases (VAT Exclusive):
1. Leather (Imported - CIF): 50,000,000 TZS
2. Insurance of Motor Vehicle: 4,200,000 TZS
3. Radio Broadcasting (Advertisement): 5,000,000 TZS

Sales (VAT Exclusive):
1. Sales of leather handbags: 24,000,000 TZS
2. Children Books: 8,000,000 TZS
3. Printed Books: 16,000,000 TZS
4. News Print (Export): 4,200,000 TZS

VAT Rate:

• 18% VAT applies to most purchases and sales (except for exports).
• Excise Duty (5%) is applicable on purchases for certain goods (like imported leather).
• For exports, VAT is 0%, meaning no VAT is paid on exports.

---

Step 1: Calculate VAT on Purchases

We will calculate the VAT on each purchase based on the VAT rate of 18% (except for items that are exempt, like exports).

1. Leather (Imported - CIF):
- VAT on Imported Leather:

18%× 50,000,000 = 9,000,000 TZS


2. Insurance of Motor Vehicle:
- VAT on Insurance:

18%× 4,200,000 = 756,000 TZS


3. Radio Broadcasting (Advertisement):
- VAT on Radio Broadcasting:

18%× 5,000,000 = 900,000 TZS


Total VAT on Purchases:

9,000,000 + 756,000 + 900,000 = 10,656,000 TZS


---

Step 2: Calculate VAT on Sales

We now calculate VAT on the sales items. Remember that exports are not subject to VAT.

1. Sales of Leather Handbags:
- VAT on Leather Handbags:

18%× 24,000,000 = 4,320,000 TZS


2. Children Books:
- VAT on Children Books:

18%× 8,000,000 = 1,440,000 TZS


3. Printed Books:
- VAT on Printed Books:

18%× 16,000,000 = 2,880,000 TZS


4. News Print (Export):
- VAT on News Print (Export):
Since exports are VAT-exempt (0%), no VAT is charged on this sale.

Total VAT on Sales:

4,320,000 + 1,440,000 + 2,880,000 = 8,640,000 TZS


---

Step 3: Determine the VAT Payable to TRA or Refundable to the Trader

Now, we calculate the VAT due to TRA or the VAT refundable to the trader by comparing the VAT on sales with the VAT on purchases:

- VAT Payable to TRA (when VAT on sales is greater than VAT on purchases):
If VAT on sales is higher, the trader must pay the difference to the TRA.


VAT Payable to TRA = VAT on Sales - VAT on Purchases


VAT Payable to TRA = 8,640,000 - 10,656,000 = -2,016,000 TZS
Since the VAT on purchases is higher than the VAT on sales, the trader is entitled to a refund of the VAT difference.

- VAT Refundable to the Trader:

VAT Refundable = 2,016,000 TZS


---

Final Answer:

The trader is entitled to a VAT refund of 2,016,000 TZS from the Tanzania Revenue Authority (TRA).

 

[Chongeni]

Solution for Question Three (August 2024 VAT Calculation)

We are tasked with calculating the VAT due to TRA (Tanzania Revenue Authority) or the VAT refundable to the trader, based on the provided purchases and sales.

Details from the Question:

Purchases (VAT Exclusive):
1. Leather (Imported - CIF): 50,000,000 TZS
2. Insurance of Motor Vehicle: 4,200,000 TZS
3. Radio Broadcasting (Advertisement): 5,000,000 TZS

Sales (VAT Exclusive):
1. Sales of leather handbags: 24,000,000 TZS
2. Children Books: 8,000,000 TZS
3. Printed Books: 16,000,000 TZS
4. News Print (Export): 4,200,000 TZS

VAT Rate:

• 18% VAT applies to most purchases and sales (except for exports).
• Excise Duty (5%) is applicable on purchases for certain goods (like imported leather).
• For exports, VAT is 0%, meaning no VAT is paid on exports.

---

Step 1: Calculate VAT on Purchases

We will calculate the VAT on each purchase based on the VAT rate of 18% (except for items that are exempt, like exports).

1. Leather (Imported - CIF):
- VAT on Imported Leather:

18%× 50,000,000 = 9,000,000 TZS


2. Insurance of Motor Vehicle:
- VAT on Insurance:

18%× 4,200,000 = 756,000 TZS


3. Radio Broadcasting (Advertisement):
- VAT on Radio Broadcasting:

18%× 5,000,000 = 900,000 TZS


Total VAT on Purchases:

9,000,000 + 756,000 + 900,000 = 10,656,000 TZS


---

Step 2: Calculate VAT on Sales

We now calculate VAT on the sales items. Remember that exports are not subject to VAT.

1. Sales of Leather Handbags:
- VAT on Leather Handbags:

18%× 24,000,000 = 4,320,000 TZS


2. Children Books:
- VAT on Children Books:

18%× 8,000,000 = 1,440,000 TZS


3. Printed Books:
- VAT on Printed Books:

18%× 16,000,000 = 2,880,000 TZS


4. News Print (Export):
- VAT on News Print (Export):
Since exports are VAT-exempt (0%), no VAT is charged on this sale.

Total VAT on Sales:

4,320,000 + 1,440,000 + 2,880,000 = 8,640,000 TZS


---

Step 3: Determine the VAT Payable to TRA or Refundable to the Trader

Now, we calculate the VAT due to TRA or the VAT refundable to the trader by comparing the VAT on sales with the VAT on purchases:

- VAT Payable to TRA (when VAT on sales is greater than VAT on purchases):
If VAT on sales is higher, the trader must pay the difference to the TRA.


VAT Payable to TRA = VAT on Sales - VAT on Purchases


VAT Payable to TRA = 8,640,000 - 10,656,000 = -2,016,000 TZS
Since the VAT on purchases is higher than the VAT on sales, the trader is entitled to a refund of the VAT difference.

- VAT Refundable to the Trader:

VAT Refundable = 2,016,000 TZS


---

Final Answer:

The trader is entitled to a VAT refund of 2,016,000 TZS from the Tanzania Revenue Authority (TRA).

We jamaa embu acha kutudanganya na majibu yako ya uongo kutoka wapi sijui CHATGPT huko.

Input VAT tafuta kwenye Leather na Advertisement tu, Insurance ni Exempted from VAT kwahyo inakuwa Nil/Zero.

Output VAT tafuta kwenye Sales of leather handbags tu, Children books, printed books na New print zinakuwa Exempted from VAT.

Kisha chukua Output VAT - Input VAT = VAT Payable (Refundable).

Pitia vizuri VAT Act, Revised Edition 2019.

 

[jooohs]

Halafu we jamaa…. Kwahyo unafikiri hizo ni hesabu za kutoa na kujumlisha sio… Kwa haraka haraka hizo computation hutoboi, kumbuka Post inawataka watu waliobobea kwenye taaluma mbali mbali za biashara, sio accounting tu.
Do this: assume ndo umepewa hili swali as a quiz, jifungie chumbani fanya bila Calculator kisha ukimaliza tizama utakuwa umetumia dakika ngapi… Kwa Calculator hapo ni 1 - 2 minutes tu umeua.

Kwa mtu ambae anajua ni rahisi lakini kama hujui hata uwe na Calculator inakuwa ni ngumu sii unaona wadau wamesolve hapo chini ni kutafuta percentage then kujumlisha na kutoa