A zir mite chuan tax hi income redistribution tiin an hrilhfiah a. Mi 1-in pawisa a lakluh atanga engemaw zat sorkar hnenah a chhung lut a, (hausa deuhin an pe tam deuh a) sorkar-in mitin tan a lo semrual leh tihna a ni deuh ber mai ang chu.
Mizoram sorkar hian tunah hian tax chi hrang hrang chi 5 a la a. Value Added Tax (VAT) te, POL Tax (petroleum products leh lubricants) te, Professional Tax te, Entertainment tax leh Central Sales Tax (CST) te a ni a. Kum 2009-2010 chhunga tax (chhiah) lakkhawm zawng zawng pawh Rs. 8,845.44 lakhs lai a ni tawh a ni.
Hetih rual hian a mimir hian tax awareness hi kan la nei tha tawk lo niin a lang a. Hre zawkte tamtak in awm rualin Mizoram sorkar hnuaia tax chi hrang hrangte hi i bihchhiang mai mai teh ang:
1. VAT:
A hming hi chu mitinin kan hre fur awm e. Chutih rual chuan a awmzia tak hriat fuh loh avangin sumdawng tamtakin pek loh hram dan an zawng thin a. Value Added a nihna ang tak hian thil zuartu chuan a hralhna atang ni lovin a man a chhiarpunna ( a hlep) atangin a pe tur a ni. Dawr bungraw latu hian a bungrua a lak rual khan VAT a pe ve nghal tho a, a pek tawh hi a pek thuah loh nan dan in kawng fel tak a siam a ni. Chubakah a hralhtu hian ama pawisa atanga a pek amaw a ti thin a. A nihna takah chuan thil leitu in a lei rual khan VAT tur hi a pe tel nghal a, a hralhtu hi chuan sorkar pek leh chhawn turin a lo khawnsak tihna chauh a ni. VAT hi rate hrang hrang a awm a: Exempted items, 1%, 4% leh 12.5 % te a ni. Hrechiang lehzual duh chuan VAT Act bu hi bazarah te pawh a lei theih a nia.
2. POL:
Hei hi chu petroleum products lampang atanga lak a ni a. Motor oil lampang reng reng hi a huam vek a tih theih ang. Petrol pump te, lubricants zuar te hian an pe.
3. CST:
CST hi chu India ram pum huap a ni a. State 1 atanga state danga thil hralh a awmin lak a ni a. a rate chu 2% a ni mek. Mizoram hian CST ah hi chuan chhuan tur a nei lem lo. Thil pahnih khat velah kan la ve tawk e. State dang atanga dawr bungrua la lut te tan hei hi a pawimawh a, Mizorama sumdawng tamtak pawhin an tangkaipui hle. A chhan chu CST registration an neih a C-Form an pek theih dawn chuan dawr bungrua an lakin an lakna state local VAT (i.e. 5%, 13.5% etc) chawi lovin tax 2% chiah bungraw laknan an sen belh dawn a ni. Sumdawnna lianthamah phei chuan kawngro a su lian hle.
4. Professional Tax:
Sorkar hnathawk, Company hnathawk leh dawrkaiten an pe a. Kum 1 atan vawi 1 assess a ni a, kum 1 income atanga chhut a ni. Tax rate hi 0.5% a ni a, maximum limit bakah chuan eng anga tam pawh lalut ila, a tam berah Rs. 2500, a tlem berah Rs. 100 aia tlem lo tur a ni.
5. Entertainment Tax:
Concert te, eng event emaw ticket nei emaw, entry fee awm ah te hian hei hi pek ngei ngei a ngai a. Mizoramah chuan a rate hi 100% a ni tawp mai a. Concert ticket Rs. 200 a kan lei hian a man dik tak Rs. 100, tax Rs. 100 a ni tihna a ni a, tax hi a leituin kan pe tihna a ni. He tax atan hian exemption 1 a awm a. Charity atana kha event kha buatsaih a niha sum lakluh 75% kha charity atana hman a nih a ngai. Account bu nen proof fel tak neih a ngai bawk.
Entertainment Tax hi Cable TV leh Cinema Hall te pawh hian an pek ngei ngei a ngai a, tax pek tur zat chhut dan chu a dang deuh. Cable TV ah chuan connection neih zat atanga chhut tur a ni.
Mizote hian tax hi kan pe duh vak lo emaw, kan mawhphurhna kan la hre tawk lo a ni mai thei e. Tax heti zat kan hmuchhuak tawh thin chung pawh hian Taxation deptt. lam chuan kan tax potential hi kan recover pha lo hle niin an sawi a. Kawng hrang hranga tax pumpelh (evasion) tum ngar ngar te pawh tamtak an awm a ni awm e. Mizorama Mizoten Income Tax kan la chawi lo zawk mah mah a nia !!! Mizoramin Central scheme atanga fund a hmuh thenkhat ah hiani Mizoram sorkarin 10% a thawh ve a ngai a, he 10% pawisa hi Mizoram in a hmuhna hnar lian ber chu tax hi a ni a. Hemi zat a lo tlin loh avanga Central fund hmuh theih lohte pawh a awm nual thin kha hria ila kan tihtur tawk hi chu mipuite hian i ti ve ang u.
Sawi tur a tam hle a, hmun a tlem si a. Tumahin kan hre kim tak tak lo va, Discussion panel a kan sawi hona leh comment atangte pawh tax awareness tha zawk kan neih theih ka beisei.
