Pdf Download viwango vya kodi Tanzania 2022/2023: Tax Rates

 

Understand the true meaning of house rent

TRA: Meaning of Real Estate
Tax Real estate tax is a charge according to the law on buildings/houses that have been completed.

House rent is money that must be paid on time according to the contract between the owner of the house or land and the one who rents the property.

Usually, the rent of a residential house or a commercial building is paid after a certain period that the owner of the property and the tenant have agreed upon. Not paying rent so that the renter may be evicted or take legal action for not fulfilling his obligations in the contract with the landlord. The property owner, on the other hand, should make sure that the place has been repaired, he is responsible when required by the tenant.

 

Pdf Download viwango vya kodi Tanzania 2022 |Download Here the Pdf Of Property Tax Rates

Reasons to rent a house

Maybe the renter does not have money to buy his house, build or land and therefore he has to rent.
You may need a house or land for a short period of time and therefore there is no point in buying the property if someone is renting it.

It may be that the tenant wants to leave the work of fixing and repairing the property to the property owner and therefore he prefers not to buy but to rent.
The renter may be afraid of getting a loss by buying because the property may drop in price after some time, so he is better off renting than buying.

 

Rent For office Space

People have been renting office space for a long time especially in cities where they will be able to communicate with their clients easily. Today, there have been offices for rent where the tenant gets that everything like furniture, internet, telephone, repairs are done for his office. 

When he needs to, he just pays the tax and starts working for the office. He will not need to buy furniture, install electrical or telephone cables in the office. Also cleaning is done by the owner. Maybe office planners don’t want to get tired of decorating their offices. They want you to do all that for them.

Pdf Download viwango vya kodi Tanzania 2022 |Download Here the Pdf Of Property Tax Rates

Internet and tax

The use of the internet has made it easier to search for houses or land to rent. Owners of rental properties post their property online and tenants can contact each other more easily. According to a study conducted by YouGov, seventy-six percent (76%) of people looking for a rental property will check online first if the property they are looking for is available.

 

Important things to know before arranging a house

Know these things before arranging to rent a house:

1. Know the legal owner of the house in question.
2. Residential address number.
3. Home security environment

 

Every tenant has two important rights: the right to enjoy living and the right to rent protection. Where we discussed the first right of the tenant in relation to the responsibilities of the landlord, the second right of the tenant came up in a separate blog about rent protection. 

That is why another interesting question will be discussed in this blog: what other rights does the tenant have? The right to enjoy occupancy and the right to rent protection are not the only rights a tenant has against a landlord.

For example, the tenant also has the right to a number of rights in the context of the transfer of property that does not cross taxes and to distribute. Both rights are discussed continuously in this blog.

(Pdf Download viwango vya kodi Tanzania 2022)

Transfer of property is not exempt from tax

Section 1 of Article 7: 226 of the Dutch Civil Code, which applies to tenants of residential and commercial space, states the following:

“The transfer of property to which the tenancy agreement relates to the landlord transfers the rights and obligations of the landlord from the tenancy agreement to the recipient.”.

For the tenant, this clause means firstly that the transfer of ownership of the leased property, for example by sale by the landlord to another, does not terminate the lease agreement. 

In addition, the tenant can assert claims against the legal heir of the landlord, since this legal heir assumes the rights and obligations of the landlord. For the question which is the claim of the tenant at that time, it is first necessary to ascertain which rights and obligations of the landlord pass to his legal heir.

According to paragraph 3 of Article 7 : 226 of the Civil Code, these are the rights and obligations of the landlord that are directly related to the use of the rented property in consideration of payment by the tenant, that is, rent.

 This means that the claims that the tenant can make against the legal heir of the landlord are, in essence, related to his two most important rights: the right to enjoy life and the right to rent protection.

Often, however, the tenant and the landlord also make other agreements in the lease agreement based on their content and write them down in clauses. A typical example is a clause about a tenant’s pre-emptive right. Although it does not allow the tenant to surrender, it does imply the landlord’s obligation to surrender: the landlord must first surrender the leased property for sale to the tenant before it can be sold to another legal heir.

What? Will the other landlord also be bound by this clause towards the tenant? Based on the case law, this is not the case. This provides that the right of termination of the tenant is not directly related to the rent, so that the clause regarding the right of purchase of the leased property does not pass to the legal heir of the landlord. 

This is different only if it concerns the option of purchase from the tenant and the amount payable from time to time to the landlord also includes a compensation item for the final purchase.

In addition, Article 7 : 227 of the Civil Code states the following regarding the tenant’s rights:

“The tenant is authorized to give the rental property used, in whole or in part, to another person, unless he had to assume that the tenant will have reasonable objections to the use of another person.”

In general, it is clear from this article that the lessee has the right to keep the entire leased property or a part of it. In accordance with the second part of Article 7: 227 of the Civil Code, the tenant cannot, however, continue enjoying himself if he has reasons to suspect that the landlord will oppose this.

(Pdf Download viwango vya kodi Tanzania 2022)

In some cases, the landlord’s objection is obvious, for example if a ban on trickery is included in the lease agreement. In that case, putting down by the tenant is not allowed. If the tenant does so however, there may be a fine for payment. This fine must be combined with the prohibition of placing documents in the lease agreement and closing at a higher rate. For example, the reduction of a room from an Air B&B in this way may be prohibited in the lease, which is often the case.

In this context, article 7: 244 of the Civil Code is also relevant for the reservation of the living space, which states that the tenant of the living space is not allowed to rent the entire living space. This does not apply to part of the living space, such as a room. In other words, the tenant is free to give the living space to another. In principle, the lessor also has the right to remain in the leased property.  

This also applies if the tenant has to leave the rented property himself. After all, Article 7: 269 of the Dutch Civil Code provides that the landlord will continue to be known by law, even if the main rental agreement is concluded. However, the following conditions must be met for the purposes of this article:

Free living space. In other words, a living space with its own access to its essential equipment, such as a kitchen and a bathroom. A room just doesn’t seem like an independent living space.
Sublease agreement. Being an agreement between the tenant and the child that meets the requirements of the rental agreement, as described in article 7 : 201 of the Civil Code.

A lease agreement is about renting a living space. In other words, the main lease agreement between the tenant and the landlord must relate to the rental and leasing of space to which the valid living space clauses apply.

If the above-mentioned articles are not observed, the parliament still has no right or document to demand from the landlord the right to remain in the rented property after the main lease agreement between the tenant and the landlord has been terminated, so that eviction is also inevitable for him. If the lady meets the conditions, she must take into account the fact that the landlord can initiate a case against the lady after six months to complete the termination and transfer to the let.

Like living space, commercial space can also be limited by tenant. But what? How does the pastor relate to the landlord in this case, if the tenant was not allowed to do so or must leave the rented property? In 2003 there was a clear difference: the landlord had no relationship with the administrator because the landlord only had a legal relationship with the tenant . As a result, the shepherd also had no rights and therefore claims against the landlord.

Since then, the law has changed on this point and states that if the main lease agreement between the tenant and the landlord ends, the tenant must take care of the interests and position of the minister by, for example, joining the pastor in a case with the landlord. But if the main lease agreement is still terminated after the case, the rights of the administrator will also be terminated.

1. IF YOU RECEIVE A PAYMENT FROM THE PERSON YOU HELPED HOUSING, THEY BECOME YOUR TENANT.

When you put someone on your land for whatever reason, whether he is protecting your area or just a brother you have decided to help him, it is better to refrain from receiving any of his money if you do not want him to have the status of planning. 

When you receive money from such a person, then legally that person is not that you have helped him to live again, unless he turns into your tenant and thus deserves all the rights of the tenants. So that someone is not a tenant in your land, then do not receive anything from him, especially cash that is given at the end of the month or every week or otherwise.

(Pdf Download viwango vya kodi Tanzania 2022)

When you receive the money in that fashion, then the person’s status will change to a planning one. But if you do not want him to have that status then it is not good to receive money from him in that fashion. This applies even to the one who gives someone a place to live while giving him the condition of protecting the area or serving the area and making that service or protection as his payment for giving him a place to live. 

Legally, by protecting the area, if it is a service to pay for housing, then the person becomes a tenant and has all the rights of the tenant and cannot be removed from the area without considering his rights as a tenant.

 

2. EXCESSED DAYS AFTER THE TAX EXPIRES HAVE TO BE PAYED FOR COMPENSATION.

The tenant who increases the days after the days of the contract have expired, then those he increased has to pay legal compensation. If his contract was ending on 10/10/ and he left on 10/12/ then legally he would have to pay compensation for the two months he exceeded. And the payment of this kind of compensation is usually twice in the time he increased. 

That is, if he used to pay one lakh per month and now he has multiplied it by two months, then every month he has multiplied it, he will pay twice that is two lakhs every month and thus he will pay four lakhs by multiplying two months. This is how the compensation for the overstayer is calculated.

 

3. WILL PLANNING.

With a technical name, tenancy at will is called “tenancy at will”. This is a type of tenancy where the tenant and the landlord agree as usual but with the condition that the landlord will terminate the tenant’s tenancy whenever he decides, the usual arrangement we are used to in the tenancy agreement, the tenant and the landlord set a deadline for the tenancy agreement and it is often after six months or one year and some are more than that. The term of the tenancy is often a very important element in standard tenancy agreements.

But the situation is completely different in tenancy agreements where the time is not specified, meaning that any of the tenants or the land owner can end the tenancy at any time. I am explaining this so that people do not fall into the trap of signing tenancy agreements without specifying the duration of the tenancy. It should be noted that when you sign a contract that does not specify the duration of the tenancy, then the tenancy turns into a tenancy at will and if you are a tenant, the landlord has the right to evict you from the house/shop at any time.

(Pdf Download viwango vya kodi Tanzania 2022)

See also

Online NIDA ID Copy Download

Nafasi za JKT 2022/23 | Apply Now For This Opportunity

Service Charges RITA

 

Pdf Download viwango vya kodi Tanzania 2022