Zu chhiah leh a chhehvel
Mizoramah January 15, 2015
aṭangin MLPC Act, 2014 hman ṭan a ni a. Hemi hnu deuh hian zu chu zawrh a ni ta a. Kum khat emaw awrh kan hman chhung hian zu vanga thihna sawi thawm a tam riau mai a. A tam phah tak tak nge zu zawrh a nih taka vangin kan ngaihven zual a, kan hre hnem ta mai mai tih erawh chu zir tham a awm ang. Mahse zu kaihhnawih thihna erawh chu a tlem hauh lo tih hi thu chiang a ni (tun hma pawhin a tam tho a). Hetia kan thih phah tak rau rauah chuan zu aṭanga chhiah (tax) hi hmasawnna hnathawh nan sorkarah lut ṭha tal se tih hi rawn sawi ka duh a.
Zu hi state dang aṭanga laluttu ‘Bonded Warehouse’ kan tih maite an awm a. Anni hnen aṭanga la chhawng a, mipui hnena zuartu ‘vendor’ an awm leh a. Ka lo hriat danin bonded warehouse te hi chuan tax (VAT) hi an pe ṭha thawkhat a, mahse vendor lam hian an pe ṭha lo hle an ti a. He thil hi a ngaimawhawm hlein ka hre ta. Mipui tam zawk duh lo chunga zawrh luih a nih laia a tax lam tal a lut ṭha lo a nih chuan a ken tel a chhe lam a chiah kan chang a, a hlawkna lam, chhiah kan hmu ṭha leh si lo tihna a ni ang.
Hemi chungchang sawifiahna atan leh vendor-ten tax (VAT) hi an pe ngei tur a ni tih tarlanna atan tax kalphung lo zir chiang leh lawk dawn i la.
Value Added Tax (VAT)
Sales Tax lak dan hi ṭhen dan hrang hrang (classification) a awm a. Chung zinga pakhat chu khawi hmunah nge tax hi lak a nih (point of levy) tih hi a ni a. Chu classification ang chuan hetiang hian tax hi ṭhen a ni (a pawimawh zual pathum kan la ang):
1. First Point Tax: He system-ah hian tax chu state chhunga bungraw hralh (sale) a awm hmasak berna (first point of sale) aṭang chauhin tax hi lak a ni a. Bungraw leitu chuan lo zuar chhawng leh pawh ni se a hnen aṭang chuan tax lak a ni tawh lo a. Chuvang chuan ani tan chuan Taxation department-ah chhiah pek leh a ṭul tawh lo. Hetiang tax lak dan kalphung hi Mizoramah chuan petrol, diesel leh lubricants-ah te hman a ni a {The Mizoram (Sales of Petroleum and Petroleum Products, Including Motor Spirit and Lubricants) Taxation Act, 1973}. Petrol/ Diesel/ Lubricants laluttu hnen aṭangin mi dangin lo lei chhawngin, lo hralh chhawng leh pawh ni se, anni hi chuan tax an chhun a ngai ve tawh lo. A tira laluttu chauhvin a chhung ang.
2. Last Point Tax: He system-ah hian bungraw hralh hnuhnung bertu chauhin tax a chhung ang. Hetiang system hi Mizoramah hman a ni rih lo.
3. Multi Point Tax: He system-ah ve thung hi chuan tax chu bungrua hralh/ hralh chhawn a nihna hmun apiangah lak tur a ni. Mahse an tax pek tur belhkhawm aṭang khan an leina-a an lo pek tawh kha paih phawt a, chumi-a a la bang chauh chu an pek a ngai. Entirnan, Mr. A hnen aṭangin Mr. B-an bungrua a lei a, Mr. C hnenah a hralh leh a. Mr. A leh Mr. B hian tax an pek a ngai ta a ni; a hralhtu ve ve an nih vangin. Mr. C hian a lo hralh chhawng ve leh a nih phei chuan tax a pek ve leh a ngai dawn a ni. Mahse he tax, Mr. A leh Mr. B ten an pe kan tih hi anmahni sum aṭanga an pek a ni lo a, a petu chu a tawpa leitu, Mr. C hi a ni. Mr. C-an tax a pek chu an lo dawng a, Mr. A leh Mr. B te hian chu chu sorkar-ah an chhun luh a ngai tihna a ni.
Sales Tax-a chhiah pek reng reng hi a tawpa leitu pek vek a ni tih hriat a pawimawh khawp mai. A zuartu sum bawm aṭanga pek emaw tih mai a awl
ṭhin. Hetiang multi-point tax system hi Mizoramah The Mizoram Value Added Tax Act, 2005 hmangin kalpui mek a ni.
Entirnan, Cement company pakhat tan hian direct-a state pawn (Assam)
aṭanga lalut thei tur dealer, Consigning and Forwarding Agent (C&FA) pakhat chauh zel an awm thei a. Star Cement hian Mizoram pumah direct dealer (C&FA) pakhat chauh, Zorini Enterprise, an nei a (an inthlak tawh a nih loh chuan). Star Cement zuar ve duh dawr dang kha chuan Zorini Enterprise hnen aṭang chauh hian an la thei tihna a ni. Chutichuan, entirna atan, Zorini Enterprise hian cement bag 1 Rs. 400 in lo zuar ta se, chutah chuan tax Rs. 20 lo ni ta se; an hnen
aṭanga lei a, zuar chhawngtu, Mama Cement Dawr chuan Rs. 450 in lo zuar ve leh ta se, Rs. 450 aṭanga tax a pek tur zawng zawng chu Rs. 22 lo ni ta bawk se; he Rs. 22 aṭang hian Zorini Enterprise
aṭanga a leina-a tax a pek tawh Rs. 20 kha kan paih ang a, Rs. 2 chiah pek ve leh tur a nei dawn tihna a lo ni ta a ni. A lakna aṭanga a hlutna a belh (Value added / addition) aṭang chauhin tax a pek a ṭul tihna a nih chu.
Hetiang kalphung chiah hian C&F Agent ni lo cement zuar dangte hian tax an pe mek reng a ni. Cement-ah lo pawh bungraw dangah pawh (damdawi, dairy products, noodles etc.) an pe reng bawk a ni.
Zu hralhna aṭanga tax pek
Zu hi petrol leh diesel te anga hralh chhuah hmasak berna aṭanga tax lak (first point tax) ni lovin, hralh chhawn a niha a hlutna belh a nih zelna aṭanga lak a ni a (multi point tax). Zu hi VAT hnuai ami a ni tihna a nih chu. Tuna MLPC Act, 2014 a kan kalphung ang chuan a laluttu, Bonded Warehouse an awm a, Vendor an awm leh tawp rih a. Mr. A (Warehouse) leh Mr. B (Vendor) te chiahin tax an chhun luh a ngai tihna a ni. Chung tax zawng zawng, a tawpa a ipte aṭanga petu chu, Mr. C, zu leitute hi an ni.
Bonded Warehouse ten chhiah an pek dan tur hi chu Excise Dept. in rate siam dan an siamsakah chiang taka a lan avangin sawi thui a ngai lo a. Mahse, vendor-ten a hlutna (a man) an chhiar belh (value added)
aṭanga tax an pek ve dan tur an tarlan tel ve loh hlauh avangin harsatna a awm thei ta a ni. Chu tax kalphung hrilhfiahna chu a hnuai ami ang hian lo sawi dawn i la.
Zu brand zawng zawng kan sawi vek seng lo ang a. Mahse profit margin leh tax rate a inan vek tho avangin brand pakhat hmangin sawifiah kan tum mai dawn a ni.
Kan hrilhfiahna atan Old Monk XXX Rum hi lo hmang ta i la. A rate lo awm chhoh dan chu hetiang hi a ni (Case khat zelah).
Ex Bond Price (EBP): Rs. 1001.49
IPF: + Rs. 100
Excise Duty (ED): + Rs. 600.89
Total (EBP+ IPF+ ED) = Rs. 1702.38
Add VAT @13.5% on total: + Rs. 229.82
Landed to Retail: = Rs. 1932.20 (Vendor-in a lakna)
Tichuan le, VAT hi multi point tax a nih avangin a hralh chhawng lehtu, retailer/ vendor khan a hlutna a chhiar belh (value added) aṭangin a leitu pek tur tax a chhiar belh leh a ngai ta a. A man a chhiar belhna (profit margin) hi 18% tur a ni a (Sorkarin a siamsak angin). He a hlep kan chhut
ṭanna tur hi Rs. 1932.20 aṭang khian ni lovin, Rs. 1702.38 aṭang khian a ni dawn ta a ni. A chhan chu a hlep kan chhut chhuah aṭang khan tax kan chhut leh dawn avangin Rs. 1932.20 aṭanga hlep kan chhut chuan tax telin hlep kan chhut tihna a lo ni ang a, tax telin hlep kan chhut chuan tax awm tawhsa, Rs. 229.82 aṭangin tax kan la nawn dawn tihna a ni. Chu chu dan kalh a ni ta a ni (Tax upon tax- tax amount
aṭang veka tax chhut leh hi sorkar policy a ni lo).
Chuvang chuan Rs. 1702.38 aṭang khian 18% kan belh phawt ang a, chumi hnuah a tax tur zat kan belh leh dawn a ni.
VAT tel lo-a a man: Rs. 1702.38
18% profit belh (1702.38x18/100): + Rs. 306.42
Profit belh hnu-a a man: = Rs. 2008.80
Tichuan, a hlep a belh hnua a man lailawk (VAT la tel lovin) chu Rs. 2008.80 a lo ni ta a. Heta ṭang hian VAT 13.5% kan belh leh chiah ang a, vendor-in a hralhna man tur (MRP) a lo chhuak dawn ta a ni. Bottle 1 Rs. 190 or Bottle 12 (case khat) Rs. 2280 (Rs. 190 x 12).
Profit belh hnu man: Rs. 2008.80
VAT belhin (13.5%): + Rs. 271.19
Retail price/MRP = Rs. 2280 (or Rs. 190/bottle)
Heti hian, MRP Rs. 2280 in a lo hralh ta a. A vaia a tax pek tur chu Rs. 271.19 a lo ni ta a. Mahse hlep a va tlem dawn ve! Tlem lo e. Khiti laia bonded warehouse aṭanga a leina aṭanga tax a lo pek lailawk tawh Rs. 229.82 khi a thu-in laklet phalsak a ni a (Input tax credit- ITC, a claim tihna a ni). A sum faia la let kher lovin a tax pek tur total aṭangin paihsak thung mai tur a ni. A pek tur chu a tlem duai tawh mai dawn a ni.
Total VAT payable: Rs. 271.19
Warehouse-a leina-a pek tawh: Rs. 229.82
VAT pek tur la bang: Rs. 41.37
Rs. 271.19 – Rs. 229.82 = Rs. 41.37
Khiti khian vendor chuan Rs. 41.37 per case chauh tax a pek a ngai tawh dawn a nih chu. Chu pawh chu ama sum aṭanga pek tur ni lovin a leitu pek, a lo kawl hawh ve chauh aṭang khan a ni lehnghal!
Vendor-in a hlep percentage (profit margin) hi eng zat nge ni ta ang? Kan sawi tawh angin VAT hi chu ama sum a nih miau loh avangin VAT telin a hlep a chhut a rem lo. VAT tel lo aṭangin a chhut a ngai a ni. Chuti a nih chuan, profit belh hnu-a a man Rs. 2008.90 khi VAT la tel leh hma si, hlep a belh hnu si man a ni. A hlep a belh hmaa VAT tel lova a lakna kha Rs. 1702.38 a nih kha. A inthlauhna chu Rs. 306.52 a lo ni ta a. Chu chu VAT tel lova a lakna Rs. 1702.38 aṭanga chhutin 18% chiah chiah a ni.
Profit belh hnu rate (VAT tel lo): Rs. 2008.90
VAT tel lova lakna rate: - (minus) Rs. 1702.38
Profit (hlep): Rs. 306.52
Profit % (306.52/1702.38x100): 18%
Valued Added Tax chu engtin nge
a ni tih kan proof theih tak ang?
- A hlep (value added) khi Rs. 306.52 a ni tih kan hre ta a. He a hlep, Rs. 306.52
aṭanga 13.5% kan chhut chuan Rs. 41.38 a lo chhuak a. Chu chu a chunga kan tarlan tawh, ‘VAT pek tur la bang’ kan tih khi a lo ni ta a. A hlep
aṭang chauhin VAT hi lak a ni tih kan hre chiang thei awm e. Value Added Tax (a hlutna/ hlep aṭanga tax lak) chu a ni tih a lang chiang ta em em a ni.
Vendor-ten tax an pe ṭha em?
Khaw hrang hrangah leh veng hrang hrangah vendor (wine shop) an awm nual a. Mizoram pumah 50 vel lai an ni ve tawh hial maithei. Hengte hnen aṭanga zu leitu zawng zawngte hian a chunga kan sawi tax khi an pe tel zel a. Mahse vendor zingah tax la pe lo tam tak an awm tihte an sawi a. Vendor-te hian sorkarah an chhung lut ṭha em tih hi mipuiin kan ngaihven a ngai khawp mai. Chuti a nih loh chuan kan beisei angin hlawkna kan hmu dawn lo a. A chhe lam, kan hrisel lohpui chin zawng bak hi chan kan nei tlem lutuk ang tih a hlauhawm a ni.
Tin, vendor-ten tax an pek ṭhat duh loh chuan, anni ang bawka Mizoram chhung aṭanga an bungraw zawrh tur (damdawi, electricals, cement, eichawp etc.) la chhawng vetute hian an thik ang a, tax pek ṭhat duh bik lohah an tlak ang tih pawh hlauhawm tak a ni.
- C. Lalṭhazuala
Vengthlang, Champhai