Indirect Tax
Canshuurta Waxsoo saarka (Production Tax) Waxey kusoo baxdey Sharci Lr. 3 ee 23 May, 1985 Waxay ku waajibeysaa 1. badeecooyinka dalka gudihiisa lagu farsameeyo 2. Kuwa lamidka ah ee dibadda laga keeno isla tacriifada Canshuurta wax soo saarka ayaa la saarayaa waxaana lala qaadayaa Canshuurta Furduda. Canshuurta ku waajibtey badeecooyinka guddaha lagu farsameeyay waa in la bixiyaa bil kasta tobanka beri ee u horeysa waxaana ay waajibaysaa marka badeecadda ay kasoo baxdo xerada warshada.
Canshuurta Moorka waxey ku soo baxdey xeer sharci L.r 6 tarikh 07 Dec, 1996, Canshuurta Moorka waxay ku waajibeysaa dhamaan hawlaha ama dhaqdhaqaaqa ka dhaca gudaha dalka sida; Waraaqaha howlaha rayidka, kuwa maamulada, howlaha maxkamadaha IWM.
Canshuurta Socodka Baabuurta waxay kusoo baxday Sharci Lr.4 ee 28 December 1965. Canshuurtaan waxey ku waajibeysaa
- Baabuurta loo isticmaalo dano gaarka ah (Private)
- Baabuurta Kirada gaarka ah (Taxi)
- Baabuurta qaada dadweynaha (Buses)
- Baabuurta waaweyn ee Xamuulka qaada (Heavy Trucks)
Canshuurtaan waxey ku waajibaysaa baabuur walba oo lagu wato Dalka gudahiisa marka laga reebo Baabuur Dowladda, Baabuurta Safaaradaha, Baabuurta Qaramada Midoobay. Canshuurtaan waxa lagu cabiraa HP (Horse Power) oo ah awooda matoorka baabuurka.
FG. Canshuurtaan waxa raaceyso 2% oo Bollo ah.
Canshuurta Diwaangalinta waxey kusoo baxday shrai Lr. 1174 ee 03/07/1921 Canshuurta Diwaangalinta oo ku waajibaysa kala badalashada kal iibsiga, isasiinta, Qandaraasyada, kala ijaarka dhaxmara laba dhinac ee ku saabsan badeeco hanti guurta iyo maguurta ah ayadoo dadka wax is dhaafsanayo ay noolyihiin. Wuxuuna u waajibanayaa dowlada canshuuraha boqolkiiba in cayiman
NO | Faahfaahin | Boqoleyda% |
1 | Qaansheegto | 3% |
2 | Heshiisyada | 3% |
3 | Qandaraasyada | 3% |
4 | Kirada Baabuurta | 3% |
5 | Kirada Guryaha | 3% |
6 | Diwaangalinta Hanti Maguurto | 11% |
7 | Diwaangalinta Ijaarka | 1% |
8 | Diiwaangalinta kala Iibsashada Gawaarida cusub | 2% |
9 | Rahanka | 10% |
10 | Raasamaalka aasaaska Shirkadaha | 5% |
11 | Kala wareejin guud | 3% |
12 | Kala wareejin baabuur | 3% |
13 | Dhaxalka dadka isdhalay, isla dhashay iyo kuwa isku dhaxay | 10% |
14 | Dhaxalka ilaa afar oday | 15% |
15 | Dhaxalka wixii kabadan afar Oday | 20% |
16 | Tirtirka Rahanka | 5% |
17 | Lahaanshaha/Isla Lahaanshaha | 3% |
18 | Cusbooneeysiinta Heshiisyada | 1% |
19 | Nuqulada Dheeraadka ah | 1% |
Canshuurta Gaddida Waxey kusoo baxday sharci Lr. 2 ee Julay 1, 1984. Waxaa la abuuray Canshuurta Gaddida oo ku waajibeyso.
No | Faahfaahin | Boqoleyda% |
1 | Keenidda badeecada | 5% |
2 | Ganacsiga jumlada | 5% |
3 | Qaansheegta Hoteelka | 5% |
4 | Badeecadda ay soo saaraan Warshadaha | 5% |
5 | Isgaadhsiinta | 15% |
6 | Xawaaladaha iyo Bangiyada | 25% |
7 | Korontada iyo Biyaha | 5% |
8 | Caafimaadka iyo Waxbarashada | 5% |
9 | Shirkadaha Bixiya adeegyada Sahay siinta | 10% |
10 | Ganacsiyada Kale | 5% |