MIZORAM LEH INCOME TAX

- TBC Rozara

Mizoram-ah hian Income Tax hi hmang ve tawh ila tih rawtna hmuh tur a awm ta zeuh zeuh reng a. A sawi uar deuhte phei chuan Income Tax hi hmang ve ila kan State sum leh paia harsatnate su kiang duak duak thei turte leh corruption-te pawh reh duak thei tur awm hialte pawhin an han sawi thiam a. Mizoramah hetianga Income Tax tuipuitute an lo awm ve ta hi a lawmawm khawp mai.

Kum 40 dawn lai Central Government-a Finance Ministry (Revenue) ka awm khan hetiang tax pe lo tura danin a phalsak te, anmahni-a tax rawn pek duh emaw, tum tlat maite hi ka hriat ngai ka hre lo. Tax authority ang chuan mi tam zawk tax pe tura ngaih pe duh lo te, a tlem thei ang ber pek tum tlatte an nih deuh vek avang khan chung chu kan buaipui ber leh kan hna siamtu berte chu an ni. Hei hi khawvel ram zawng zawng hian an buaipui luai luai chu a ni.

Mizo-te chu hnam hnuaihnung, changkang loa ngaih kan ni a. Kan awmna Mizoram pawh hi hmun chhengchhia leh khawkrawk, ram hnufung-a ngaih a ni a. Chu mi pahnih ngaihdan avang chuan Mizoram chhunga Mizo awmte chuan income tax hi kan pek a ngai lo a ni. Income Tax exempt tur hian condition pali a awm a: (i) Schedule tribe a ni tur a ni. (ii) Scheduled area chhunga cheng a ni tur a ni (iii) Income exempt tur scheduled area aṭanga lakluh a ni tur a ni. (iv) Dividend leh interest on securities. (Sec 10(26) of the Income Tax Act, 1962) Chu mi awmzia chu Mizorama Mizo cheng ten Mizoram chhunga income kan neih reng reng aṭang chuan income tax pek a ngai lova. Mizoram chhunga awm pawh ni se, Mizoram pawn aṭanga income a lak luh aṭang chuan income tax a pek a ngai a, Mizoram pawna Mizo awmte chuan income tax an pek vek a ngai a ni.

Entir nan, Mizorama awmin Mizoram pawnah sumdawnna lo nei ta sela, chumi-a income aṭang chuan income tax a pek a ngai a ni. Mizoram pawnah investment neiin income lo nei se, Mizoram-ah pawh rawn thawn lut vek mahse income tax a pek a ngai a. A income lakluhna source kha Mizoram pawn a nih chuan amah kha Mizoram chhunga awm a nih pawhin income tax a pek a ngai reng reng a ni. Hei hi Supreme Court pawhin min pawmpui dan a ni. Mizorama income tax kan pek ngaih lohna chhan chu thil pahnih: mi hnuai hnung zawk kan nih vang leh ram/hmun changkang loa kan awm vang a ni. Mite ngaiha kan ram hi changkang tak a nih a, a chhunga chengte pawh changkang tawka min ngaih hunah chuan keinin duh lo mah ila, income tax hi min la pektir ve tho ang. Tunah pawh hian
ṭhenkhat chuan min itsik ṭan deuh tawh a ni. A nihna takah chuan Mizoram mipui zawng zawng hian income tax hi kan pe ve duh e ti ta ila chu Cental sawrkar chuan rang takin kan pek ve turin dan chu a siam mai ang, mahse mak an tiin mawl chu min ti viau ang.

Income Tax (Direct Tax) hian revenue lakluh baka a tum pakhat chu mi hausate
aṭanga sum laka mirethei leh mi hnuaihnung zawkte chawikan hi a ni. Income tax chu mi neinung zawkte hnen aṭang chauha khawn a ni a. Sales tax/VAT te, excise te erawh hi chu mi zawng zawng pek a ni. Chuvangin income tax chu mi hausa te pawh hniama mi rethei zawkte chawisanna hmanraw ṭha tak a tih theih ang. A tak takah erawh chuan hei pawh hi a ni chiah chuang lo.Tax pe tamte chu an hausa reng a, pek tur nei lote chu an rethei reng tho. Sawi tur tam tak a awm ang, .

Mizorama Income tax pek ve rawn sawi mawi tute hian an ṭhahnemngai naa rawn sawi chu an ni phawt mai. Sum kan harsa si a, mi hausate an hausa tulh tulh a, retheite an rethei tulh tulh a, corruption tam bawk si kan ti a ni mai thei, a dik pawh a dik khat viau ang. Heng hi khawvel pum puia buaipui a ni ve tho mai. India ram mai ni lo, khawvel pum ang pawhin mi hausa leh retheite kar hi a zau tual tual a ni. Khawvel hausakna chanve hi mi zaa pakhat (1% of the population) ta a ni. Thil ṭha chu a ni hauh lo mai.

Mizo mipuite rethei kan in ti viau mai thei. Mahse sawrkar hi a rethei em le? Kan budget hi han en ila, mihring awm zat nen han khaikhin ila, a tlem lo hle a ni. Pawisa lak luh tam a ṭha, mahse hman thiam si loh chuan buai phahna leh min tichhe theitu a ni thei ve tlat. A pawimawh zawk chu kan pawisa neih hi engtin nge kan hman tih lam zawk hi a ni. A reng thuah Revenue hi tih pun tum ta ila; thil complicate tak mai income tax, mi tam takin kan buai phah fe na tur sawi mawi vak mai ai chuan tuna resource kan state tan liau liaua kan neih sa- land revenue, property tax, electric leh tui bill, VAT, motor tax, road tax etc te hi mipui, mi mir tana phur rit lutuk lo, efficient zawka khawn dan ngaihtuah ila. Hengte hmang pawh hian kan vei em em pakhat mi hausate hnena khawna mi rethei zawkte changkanna atana hman tih pawh hi a tih teuh theih ngei ang.

Entirnan land revenue, property tax, electricity charge tih angte hi chu steep deuh takin progressive rate-in siam ila, VAT te, motor vehicle tax te hi bungrua, mi hausate lei chi-ah chuan a rate hi sang deuh bik se. Tax te, levies chi hrang hrangte hi an efficient dawn chuan awlsam taka pek theiha siam a pawimawh a. System ṭha kan siam chhuah zung zung a ngai a ni. Sales tax chu VAT-a thlak a ni a. Mizorama VAT kan hman hma khan kum khat chhunga Sales tax atanga sum kan hmuh chu 29 crores vel a ni. VAT kan hman hnu kum 10-ah chuan kum khata VAT atanga kan hmuh chu Rs. 200 crore chuang fe a lo ni ta. Sales tax kan hman ang kha la ni ta se, Rs.50 crores pawh kan la hmu lo mai thei a ni. Ram changkang leh changkang lo hriatna pakhat chu Tax system neih ṭhat leh ṭhat loh te hi a ni ve tlat.

India ramah hian income tax hmanna chu a rei tawh khawp mai. Tuna kan income tax hman hi kum 1962 aṭanga siam a ni. A hma pawhin income tax hi a awm tho. Income Tax Act hmasa ber chu kum 1860 khan British India Finance hmasa ber Sir James Wilson in a rawn siam a. India ramah hian income tax hian corruption a veng em? Hman lai ai chuan tunah corruption hi a tlem zawk em? Hei hi inhnial theih tak a ni ang. He ti zawng hian zawhna siam ve ta ila, income tax hi awm ta miah lo se, corruption hi tun aiin a pung/tam zawk ang em? Corruption chu a ngampa zawk ngei ang. Sawrkar hi rinawm tak tak se, corruption hi tih bo duh tak tak ta se chuan Income Tax chu hmanraw ṭha tak a ni phawt ang.

Election Commission chuan inthlan laia pawisa leng vel nasa lutuk check turin Income Tax Department senior officer-te chu Election Expenditure Observer atan a ruai a. Tun hnai deuh atang khan pawisa movement lo monitor turin thuneihna sang tak nen a rawih belh leh a. Kei pawh Director General (Investigation), Eastern region-a ka awm laiin West Bengal leh Assam-a inthlan lai pawisa kal vel monitor turin ruat ka ni a. Airport te, Railway station te, Helipad-ahte duty kan dah a. Politician kal velna motor-te pawh police kan check tir a. Thil tam tak kan hmu chhuak a. Chung lam aṭanga duhna tak tak chu awm se thiltihtheih a tam hle a ni. Ram chhungah mai ni lo, ram pawna pawisa dah ruk leh hman chhuahte pawh Income Tax hian an chhui thei a ni.

Income tax hrim hrim hi a tha lo tihna lam ni lovin, tun kan din hmunah hian Mizorama mizo te hian pek tur ni ta se emaw, Income Tax Act hi keini Mizote tan pawh hman ve ni ta se kan ṭhat phah ang em, tih chu kan ngaihtuah chu a ni a. Sikkim khu kum 1975 hma lam kha chuan India ram chhunga awm a ni lova. Anmahni Lal hnuaia awm an ni. An ram khan anmahni income tax an nei ve tho va. India-in a lak (annex) hnua Indian Constitution hnuaia an awm tak hnu pawh khan an income tax chu an chhunzawm ta zel a. Hei hi Indian Constitution nen chuan a inhmeh chiah lo a ni. Tichuan kum 1989 –a Indian Income Tax Act an apply hma chiah khan an Sikkim income tax pawh chu tihbo a ni. Hetia (India) Income Tax an state chhunga hman a nih hian anmahni Sikkim mite chu exempt an ni a. Amaherawhchu Sikkim chhunga Sikkim mi (indegenious) tribal ni lote chuan income tax chu an pek a ngai ta a ni. An dodal nasa hle mai a, Court-ah hial khingin tunah pawh hian Supreme Court-ah a la tang a. Mahse stay order a awm chuan loh avangin Income Tax Act chu hman chhunzawm zel a lo ni ta a ni. Sikkim-a Income Tax ina a khawih tak berte chu hnam dang mi, an State chhunga sumdawngte an ni ta ber a. Tuna Mizoram-a kan dinhmun nen hian a inang hle a ni.

Mizoramah hian income tax hi khawn a ni reng a, Mizoten kan pe ve lo mai a ni. Mizorama pawisa tam nawlpui tel khawmna ber chu Contract/Supply system-ah hian a awm ti ila, kan sawi sual lo vang. Tun kan dinhmunah chuan Contractor/Supplier lian ber berte chu hnam dang mi, income tax pe tura ngaihte an ni. Hna thawktu tam tak chu hnam dang an ni leh bawk. Mizorama firm leh company hming siama contract/supply-te ti a, Mizo hming hmanga thil ti te, sumdawngte hi eng emawzat an awm ang a. Mizo hming hawha sumdawnna nei an awm thluah bawk ang. Central sawrkar ina pawisa min rawn pek tam tak chu heng mite hnenah hian a kal. Politician leh sawrkar hnathawk ten pawisa dik lova an siamna bul ber pakhat chu khing contractor/supplier te hnen aṭang hian a nih hmel a. Heng ho hian kan sum Mizoram pawna an lak chhuah daih zel avangin ram chhungah pawisa a vang ta thin a ni. Mizo contactor/supplier te, sawrkar hnathawkte leh sumdawngte chuan pawisa an siam pawhin Mizoram chhungah engemaw zat tal chu an hmang. An chhung leh khatte leh an ṭhian ṭhaten an zar an zo bawk a, Mizoram chhungah pawisa a leng vel ṭhin. Bank-ah pawh dah se, Mizoram chhung a nih chhung chuan a la ṭha ta hrim hrim a ni. Heng hnamdang mite hnena pawisa lut erawh hi chu Mizoram atangin a bo daih zel a ni. Engati nge BREXIT? A chhan lian tak pakhat chu English nu leh paho chuan EU hnuaia an ram hausakna pawn lam mi ten an rawn tlan ta chu an ngai thei ta vak lo a ni.

Heng hnam dang contractor/supplier-te hian Mizoram Sawrkar atanga pawisa an lak apiangin income tax laksak (TDS) tur a ni a. Chu chu Mizoram chhunga kan khawn a ni. Hnam dang threka-a thawk ṭhinte hi income tax pe thei chin an nih vek hmel a. Heng mite aṭang hian income tax chu dik thei ang bera lak chu nise a tam tham ve fuin a rinawm. Chu mai bakah heng mite pawisa hmuh aṭang hian kan Mizo puite ngei pawisa siam dan pawh a chhuichhuah theih dawn a ni. Kan ṭhangthar mi thiamte hian hnamdangin Mizoram pawisa an lak chhuah nasat ia hi han chhui chhuak ula, hnam dangin min hman (exploit) nasatzia leh min bawl nasatzia hi a lang kuar kuar ang a, Mizoten ṭan kan lak a ngaih nasatzia pawh a chiang viau ang.

Mizoram tan hian income tax hi vei dawn ta ila, kei chuan hei hi ka vei tur a ni ang.