IDARA YA FEDHA NA BIASHARA
Idara ya fedha na Biashara ni miongoni mwa idara za Halmashauri ya Mji zinazounda timu ya menejementi ya Halmashauri ya Mji wa Kahama ambayo inalojukumu la kutoa huduma bora mbalimbali za kiuchumi na kijamii kwa wananchi na wadau wake wa Kahama.Idara ya fedha na biashara inalo jukumu la msingi la kusimamia mapato na matumizi ya fedha za Halmashauri jukumu hili limejengwa na kusimamiwa pia na sheria mbalimbali zinazoongoza utendaji kazi wa kila siku kwa kutumia sheria ya fedha namba 6 ya mwaka 2001 na marekebisho yake ya mwaka 2004,Sheria ya fedha ya serikali za mitaa CAP 290 ,Sheria ya bajeti namba.... ya mwaka 2015,Mwongozo wa fedha wa serikali za mitaa wa mwaka 2009 (The Local Authority Financial Memorundum of 2009) ,Sheria ndogo za Halmashauri pamoja na miongozo na nyaraka mbalimbali za Serikali zinazosimamia taratibu za fedha.
Katika kutekeleza majukumu yake Idara ya Fedha imegawanyika katika vitengo vikuu kama ifuatavyo:
MAJUKUMU YA VITENGO
Kitengo hiki kinasimamia shughuli zote zinazohusiana na malipo ya fedha za Halmashauri kama vile:
MAJUKUMU YA AFISA BIASHARA .
MASHARTI YA KUPATA LESENI YA BIASHARA NA VILEO
Mtu yeyote raia wa Tanzania anayo haki ya kupatiwa leseni ya biashara
ambaye hajawahi kupatikana na kosa la jinai na awe na eneo la
kufanyia biashara linalokubalika kisheria.
Kwa mtu ambaye sio raia wa Tanzania anapaswa kuwa na kibali
kinachomruhusu kufanya biashara nchini kutoka Idara ya Uhamiaji.
UTARATIBU WA KUPATA LESENI YA BIASHARA
Mwombaji anapaswa kujaza fomu ya maombi TFN 211 kikamilifu na
kuambatanisha kivuli cha:-
(i) Jina la Biashara kama sio mtu binafsi (Certificate of
Incorporation or Registration).
(ii) “Memorandum and Article of Allocation” kama ni Kampuni
(iii) Pasipoti ya kusafiria, Cheti cha kuzaliwa au Hati ya
kiapo kuonyesha kuwa ni Mtanzania na Mgeni Hati ya kuishi
ili mradi awe ametimiza umri wa miaka kumi na nane (18) mwenye akili
nchini daraja la “A” (Residnece Permit Class “A”).
(iv) Hati ya kiuwakili (power of Attorney) kama wenye hisa wote
wa Kampuni wapo nje ya nchi.
(v) Ushahidi wa maandishi kuwa ana mahali pa kufanyia biashara
(Kwa mfano hati za nyumba, mkataba wa upangishaji, risiti za
malipo ya kodi za majengo au ardhi.
(vi) Hati ya kujiandikisha kama mlipa kodi TRA (TIN).
(vii)Hati ya maandishi kuwa amelipia mapato (Tax Clearance Certificate)
Kwa leseni zinazodhibitiwa na Mamlaka mbalimbali , Kwa mfano (TFDA,
EWURA, TAURA, CRB, TIRA) n.k lazima mwombaji kuwa na leseni husika
Kabla ya kuomba leseni ya biashara
Baada ya kujaza fomu na kuambatamisha viambatanisho husika, maombi hupitishwa ngazi
zinazotakiwa kisheria – Ofisi ya Mtendaji wa Kata anakofanyia Biashara, Ofisi ya Mipango Miji na Ofisi ya Afisa Afya /Mfarmasia. Baada ya hapo form hiyo hurudishwa Ofisi ya Biashara tayari kwa kuanza mchakato wa kulipia leseni ambayo
hutolewa ndani ya siku moja au mbili na si zaidi.
MASHARTI YA UTUMIAJI WA LESENI
1. Mwenye leseni hataweka masharti yeyote kwa mnunuzi.
2. Mwenye leseni atatoa risiti kwa mauzo yote.
3. Mwenye leseni atafuata sheria ya leseni ya Biashara No. 25 ya 1972.
4. Mwenye leseni hatatoa huduma/bidhaa ambazo hazizingatii
viwango vya ubora,uliowekwa na vyombo vinavyotumika kisheria.
5. Mwenye leseni anaweza kunyang`anyway leseni yake wakati wowote ikiwa
itaonekana aliipata kwa njia ya udanganyifu au amekiuka msharti
ya leseni.
MAKOSA
i. Kuendesha biashara bila leseni.
ii. Kuendesha biashara eneo tofauti na linaloonyeshwa kwenye
leseni.
iii. Kutumia leseni moja kufanyia biashara zaidi ya moja au
maeneo mawili au zaidi.
iv. Kushindwa kuonyesha leseni ya biashara inapotakiwa
kufanya hivyo na Afisa aliyeidhinishwa na Serikali.
v. Kutokuweka leseni ya biashara mahali ambapo inaonekana
kwa urahisi.
vi. Kutoa maelezo ya uongo ili kupata leseni au kukwepa kulipa
ada/kodi inayostahili.
vii. Kumzuia Afisa wa Serikali aliyepewa mamlaka ya kukagua
kufanya kazi yake.
ADHABU
Mtu yeyote anayetenda majawapo ya makosa hapo juu adhabu yake ni
faini isiyopungua Tshs. 50,000/= na isiyozidi Tshs. 100,000 au kifungo
kisichozidi miaka miwili (2) au faini na kifungo kwa pamoja.
LESENI ZA VILEO
Sheria ya leseni za vileo Na. 28 ya Mwaka 1968 na Marekebisho yake ya Mwaka 1982 imenyambulisha aina tisa za leseni za vileo
zinazoweza kutolewa chini ya sheria hii:
RETAILLERS ON LICENCE
Leseni hii humruhusu mwenye biashara kuuza pombe na kunywa eneo la
biashara
RETAILERS OFF LICENCE
Leseni hii haimruhusu mteja kunywea pombe eneo la biashara bali kwa Mteja
Hununuaji chake na kwenda kunywea majumbani (Take away) kama Groceries.
WHOLESALE LICENCE
Leseni hii inamruhusu mwenye leseni kuuza pombe kwa jumla
HOTEL LICENCE
Leseni hii humruhusu mwenye leseni kuuza pombe kwa ajili ya kunywea
katika eneo la biashara kwa watu waliopanga hotelini kwa wakati
wowote wa mchana na usiku
RESTAURANT LICENCE
Leseni hii inamruhusu mwenye leseni kuuza pombe kwa mtu yeyote
anayekula chakula katika mgahawa katika muda wa saa 6.00 mchana
hadi saa 8.00 mchana na saa 12.00 hadi saa 6.00 usiku.
MEMBERS CLUB LICENCE
Leseni hii huruhusu uuzaji wa pombe kwa kiasi chochote kwa
mwanachama wa Klabu na wageni wao tu
COMBINED LICENCE
Leseni ambazo zimeambatanishwa mbili kwa pamoja:
(a) Combined Hotel and retailers on
(b) Combined Hotel and Restaurant
(c) Combined restaurant and retailers on
TEMPORARY LICENCE
Leseni hii humruhusu mwenye leseni kuuza pombe katika sehemu
iliyotajwa kwenye leseni mahali penye burudani, starehe au mkusanyiko
mwingine kwa kipindi kisichozidi siku tatu
LOCAL LIQUOR LICENCE
Class A Local Liquor
Leseni hii humruhusu mwenye leseni kutengeneza pombe za kienyeji
katika sehemu iliyotajwa na kuuza kwa ajili ya kunywea sehemu ya
biashara au nje ya sehemu ya biashara
Class B Local Liquor
Leseni hii humruhusu kutengeneza pombe ya kienyeji sehemu iliyotajwa
na kwenda kuuzia sehemu nyingine iliyo na leseni ya kuuza pombe za
kienyeji
Class C Local Liquor
Leseni hii humruhusu kutengeneza pombe ya kienyeji katika sehemu
iliyotajwa kwenye leseni na kuuza kwa mwenye class D au Class E
Class D Local Liquor
Leseni hii humruhusu kuuza pombe za kienyeji katika sehemu iliyotajwa
kwenye leseni kwa kunywea eneo la biashara
Class E Local Liquor
Leseni hii humruhusu kuuza pombe za kienyeji kwa ajili ya kunywea
sehemu nyingine mbali ya eneo la biashara
1. MASHARTI YA KUPATA LESENI YA VILEO
Mtu yeyote raia wa Tanzania anayo haki ya kupatiwa leseni ya
Vileo ili mradi awe ametimiza umri wa miaka kumi na nane (18)
mwenye akili timamu ambaye hajawahi kupatikana na kosa la jinai na
awe na eneo la kufanyia biashara linalokubalika kisheria.
Kwa mtu ambaye sio raia wa Tanzania anapaswa kuwa na kibali
kinachomruhusu kufanya biashara nchini kutoka Idara ya Uhamiaji.
2. UTARATIBU WA KUPATA LESENI YA VILEO
Afisa Afya, Afisa Mipangomiji, Polisi, Afisa Mtendaji wa Kata (WDC)
Afisa Biashara na hutoa maoni yao kwenye fomu
husika
Vileo ya kwa maamuzi
baada ya kulipa ada inayotakiwa na ni lazima awe amekamilisha
masharti ya kupata leseni hapo juu
VIWANGO VYA ADA ZA LESENI YA VILEO
Viwango vya ada vinavyotumika kwa sasa kwa aina mbalimbali za leseni za vileo
ni kama zifuatavyo:-
1. Retailers On (Baa) -30,000/= hadi 40,000/=
2. Retailers Off (Grosary) - 20,000/= hadi 30,000/=
3. Wholesale (Jumla) - 10,000/= hadi 20,000/=
4. Members Club (Klabu Wanachama) - 10,000/= hadi 20,000/=
6. Temporary licence (Leseni ya muda) - 2,000/= hadi 4,000/=
8. Retailers Off non-spirituous - 7,000/= hadi 15,000/=
9. Retailers On – non-spirituous - 10,000/= hadi 15,000/=
10.A theatre licence – 10,000/= hadi 15,000/=
11.Propriator Club licence- 20,000/= hadi 40,000/=
12.A Club beer licence – 10,000/= hadi 20,000/=
13.A Canteen Licence- 1,000/= hadi 5,000/=
14.Extension of hours – 10,000/= hadi 20,000/=
15.Transfer or removal of licence - 1,000/= hadi 2,000/=
16. Application fee – 1,000/= hadi 2,000/=
Mamlaka ya Vileo itaamua kiwango cha ada kitakachotozwa kati ya
kiwango cha chini na kile cha kima cha juu. Viwango vinavyotumika kwa
sasa ni vile vya kima cha juu kwa kila aina ya leseni.
3. MASHARTI YA UTUMIAJI
Leseni za vileo zina masharti mengi ikiwa ni pamoja na kutouza kilevi
kwa watoto. Masharti mengine ni muda wa kuuza pombe na kelele
za muziki.
MUDA WA KUUZA POMBE
BAA (RETAILERS ON)
mchana na saa 12.00 jioni hadi saa 6.00 usiku
GROSARI (RETAILERS OFF)
RESTAURANT LICENCE (MGAHAWA)
na saa 10.00 jioni hasi saa 5.00 usiku
mchana na saa 12.00 jioni hadi saa 6.00
usiku
MAKOSA
Baadhi ya makosa chini ya sheria hii:
biashara
(16)
la kuuzia pombe
na wakaguzi
haistahili
ADHABU
Mfanyabiashara anayetenda mojawapo ya makosa haya akikamatwa,
atafikishwa mahakamani na akitiwa hatiani atalipa faini au kifungo au
adhabu zote kwa pamoja.
REGULATION TO THE APPLICATION OF BUSINESS REGISTRATION ACT, MISCELLENOUS AMENDMENT 2011 FIRST SCHEDULE: BUSINESS LICENCES FEES.
S/NO
|
COLUMN 1
|
COLUMN II
|
PRINCIPAL
|
SUBSIDIARY
|
|
BUSINESS CATEGORY
|
DESCRIPTION OF BUSINESS
|
FEE FOR PRINCIPAL LICENCE
FINANCE
|
FEE FOR SUB- LICENCE FINANCE
|
14.
|
Telecommunication Business
|
|
600,000/=
3000 USD
400,000/=
200,000/=
200,000/=
300,000/=
300,000/=
600,000/=
5000 USD
400,000/=
25% of the respective fee
|
400,000/=
1500 USD
200,000/=
100,000/=
100,000/=
200,000/=
200,000/=
400,000/=
2000 USD
200,000/=
25% of the respective fee
|
16.
|
Electronic Media
|
|
400,000/=
400,000/=
300,000/=
|
300,000/=
250,000/=
200,000/=
|
17
|
Processing and manufacturing of goods and selling
|
|
50,000/=
400,000/=
600,000/=
|
20,000/=
400,000/=
600,000/=
|
19.
|
Lotteries, Games and Amusement
|
1. Casino
2. Slot machines per station
|
40,000 USD
15,000 USD
300,000/=
1,000 USD
500,000/=
200,000
|
40.000 USD
15,000 USD
150,000
800 USD
200,000/=
150,000/=
|
20.
|
Tourists Businesses
|
|
150,000/=
Plus 2000 Per bedroom150,000/=
100,000/= plus 3000/= per hut/cottage
100,000/=New
200.000/=
1,000 USD
|
|
21
|
Non – Tourist Hotels
|
|
100,000/=
Plus 1500= per bedroom
80,0000/= plus 2000/= per bedroom
100,000/= plus shs. 2000 per bedroom
100,000/=
100,000/=
100,000/=
80,000/=
10,000/=
|
|
22.
|
Exportation
|
1. Cattle
|
300,000/=
250,000/=
300,000/=
100,000/=
100,0000/=
300,000/=
|
200,000/=
150,000/=
200,000/=
80,000/=
80,0000/=
100,000/=
|
23.
|
Importation
|
Merchandizing
|
400,000/=
|
200,000/=
|
26.
|
Cooperative societies
|
|
40,000/=
|
20,000/=
|
27.
|
Building Contractors
|
2. Contractor Class I
|
100,000/=
1,000,000/=
800,000/=
700,000/
650,000/=
500,000/=
400,000/=
300,000/=
|
100,000/=
800,000/=
750,000/=
700.000/=
650,000/=
500,000/=
400,000/=
200,000/=
|
29.
|
General Trading
|
|
80,000/=
150,000/=
200,000/=
100,000/=
200,000/=
150,000/=
60,000/=
150,000/=
120,000/=
100,000/=
30,000/=
100,000/=
80,000/=
30,000/=
200,000/=
100,000/=
100,000/=
80,000/=
20,000/=
150,000/=
100,000/=
50,000/=
300,000/=
250,000/=
100,000/=
50,000/=
30,000/=
20,000/=
150,000/=
80,000/=
25,000/=
80,000/= New
60,000/= New
10,000/=
400,000/=
250,000/=
|
50,000/=
100,000/=
100,000/=
80,000/=
150,000/=
100,000/=
50,000/=
100,000/=
100,000/=
100,000/=
30,000/=
50,000/=
30,000/=
30,000/=
100,000/=
50,000/=
80,000/=
50,000/=
20,000/=
100,000/=
50,000/=
50,000/=
200,000/=
200,000/=
80,000/=
50,000/=
20,000/=
15,000/=
100,000/=
40,000/=
10,000/=
50,000/=
40,000/=
10,000/=
250,000/=
200,000/=
|
|
|
|
100,000/=
200,000/=
150,000/=
100,000/=
60,000/=
40,000/=
10,000/=
40,000/=
20,000/=
5,000/=
40,000/=
30,000/=
10,000/=
300,000/=
200,000/=
80,000/=
120,000/=
100,000
50,000/=
40,000/=
30,000/=
10,000/=
|
80,000/=
200,000/=
100,000/=
50,000/=
40,000/=
20,000/=
5,000/=
20,000/=
10,000/=
5,000/=
20,000/=
15,000/=
5,000/=
200,000/=
80,000/=
50,000/=
100,000/=
80,000/=
50,000/=
30,000/=
10,000/=
10,000/=
|
|
|
|
50,000/= New
25,000/= New
5,000/=
300,000/=
200,000/=
50,000/=
30,000/=
15,000/=
5,000/=
|
40,000/=
15,000/= New
5,000/=
200,000/=
100,000/=
30,000/=
20,000/=
10,000/=
5,000/=
|
30.
|
Auctioneers
|
|
150,000/=
|
100,000/=
|
31
|
Selling Spare parts
|
|
300,000/=
250,000/=
30,000/=
120,000/=
80,000/=
40,000/=
50,000/=
30,000/=
10,000/=
5,000/=
300,000/=
250,000/=
100,000/=
|
200,000/=
150,000/=
30,000/=
100,000/=
50,000/=
30,000/=
30,000/=
20,000/=
10,000/=
5,000/=
200,000/=
150,000/=
50,000/=
|
|
|
|
150,000/=
|
100,000/=
|
|
|
|
60,000/=
20,000/=
|
30,000/=
10,000/=
|
|
|
|
250,000/=
200,000/=
50,000/=
|
150,000/=
100,000/=
25,000/=
|
|
|
7. Domestic Appliances Retail
|
200,000/=
100,000/=
50,000/=
|
150,000/=
50,000/=
25,000/=
|
|
|
8. Electrical pause and or household items retail
|
150,000/=
100,000/=
50,000/=
10,000/=
|
100,000/=
50,000/=
25,000/=
10,000/=
|
32.
|
Electrical Contractors
|
Local
|
500,000/=
300,000/=
200,000/=
100,000/=
6,000 USD
|
300,000/=
200,000/=
100,000/=
50,000/=
3000 USD
|
33.
|
General Merchandizing
|
|
300,000/=
200,000/=
70,000/=
50,000/=
20,000/=
8,000/=
500,000/= New
200,000/=
100,000/=
75,000/=
400,000/=
200,000/=
|
200,000/=
150,000/=
40,000/=
30,000/=
15,000/=
8,000/=
300,000/=
150,000/=
100,000/=
75,000/=
300,000/=
200,000/=
|
34.
|
Endorsement on Transfer of Licences
|
|
10,000/=
|
10,000/=
|
35.
|
Duplicate Licence for Lost one
|
|
20,000/=
|
10,000/=
|
36.
|
Any other business not of National/International nature
|
|
80,000/=
50,000/=
15,000/=
50,000/=
|
60,000/=
40,000/=
15,000/=
5,000/=
|
37.
|
Any other Business
National or International nature
|
|
200,000/=
2000 USD
|
100,000/=
1000 USD
|
Barabara ya Boma, Kahama
Anuani ya Posta: P.O.Box 472
Simu: +255 282710032
Simu: +255719679464
Barua pepe: md@kahamamc.go.tz / info@kahamamc.go.tz
Hakimiliki©2017. Halmashauri ya Manispaa Kahama. Haki zote zimehifadhiwa