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REGULATIONS for the Revenue Act 2016

Final Version

31 December 2016

REPUBLIC OF SOMALILAND

MINISTRY OF FINANCE

Minister’s Office

Ref: WM/02/ 08-01/ /2017 Date: 02-01-2017

Ministerial Decree on Modalities of Implementing the Law No. 72/2016 of 16/07/2016 on the Revenue Act

Wareegto Wasiir ee ku Saabsan Habka Fulinta Xeer Lam. 72/2016 ee 16/07/2016 ee Xeerka Dakhliga

CHAPTER 1: GENERAL POVISION

Regulation 1: Purpose of Regulations

These Regulations are made by the Minister of

Finance in accordance with the powers conferred

in sections 51 and 208 of the Somaliland Revenue

Act No. 72/2016 for the carrying into effect of the

purposes of that Act in respect of –

(a) classification of taxpayers;

(b) administration of the Act before the

commencement of responsibility by

the Somaliland Revenue Authority;

(c) payment of tax;

(d) payment of tax by instalments;

(e) write-off of bad tax debts;

(f) remission of late payment fees;

(g) remission of penal tax;

(h) remission of irrecoverable tax;

Cutubka 1: Qodobo Guud

Xeer nidaamye 1: Ujeedada Xeer

Nidaamiyayaasha

Xeer nidaamiyayaashan waxaa soo saaray Wasiirka

Wasaarada Maaliyadda, iyadoo laga duulayo

awoodaha ay siinayaan qodobada 51 iyo 202 ee

xeerka dakhliga Jamhuuriyadda Somaliland ee

tirsigiisu yahay xeer No. 72/2016, si loogu

hawlgaliyo ujeedada xeerkaas, waxa uu ku saabsan

yahay;

(a) kala saarista cashuur bixiyayaasha

(b) Maamulka xeerka ka hor intaan la bilaabin

hay’ada dakhliga Somaliland

(c) Bixinta cashuurta

(d) Qayb qayb u bixinta cashuurta

(e) Burinta daynta cashuureed ee raagtay

(f) cafinta ganaaxa cashuurta waqtigeedi

dhaaftay

(g) cafinta ciqaabaha lacageed ee cashuurta

(h) cafinta cashuurta aan lasoo ururin Karin


Final Version

31 December 2016

(i) record-keeping requirements for small

taxpayers;

(j) information provided under oath;

(k) arm’s length transactions;

(l) employment status;

(m) income tax returns;

(n) business information returns;

(o) extension of time for payment of

provisional tax;

(p) withholding of tax by employers;

(q) withholding of tax generally;

(r) registration of taxpayers;

(s) improper registration for, and use of,

TINs;

(t) exempt supplies for Goods Tax; and

(u) repeal and transitional provisions.

(i) ilaalinta xogta xisaabeed ee looga baahan

yahay ganacsata yaryar

(j) Macluumaadka Dhaartaha looga baahan

yahay

(k) Wax iswaydaarsi aanu Xidhiidh

Qaraabo/wax wado lahaansho ka

dhaxaynin.

(l) Xaalada shaqo

(m) Xisaabta-celinta cashuurta dakhliga

(n) Xog-celinta ganacsiga;

(o) Whakhti ku kordhinta bixinta cashuurta la

horumarinayo

(p) Cashuurta uu reebayo loo shaqeeyayaashu

(q) Cashuurta reebida guud ahaan

(r) Diwaan galinta cashuur bixiyayaasha;

(s) Diwaan galin aan haboonayn, iyo

isticmaala TIN ka si aan habonayn;

(t) Cashuurta dhaafka iibka badeecadaha

(u) Nasakhaadda iyo qodobada marxalada kala

guurka.

Regulation 2:

Title and commencement

These Regulations shall be called the Revenue

Regulations 2016 and shall come into force on 2st

January 2017.

Xeer Nidaame 2:

Magaca iyo dhaqan galinta

Magaca Xeer nidaamiyayaashani,waxay

noqonayaan xeernidaamiyayaasha Xeerka

dakhliga ee 2016 ka, isla markaana waxa uu

dhaqan gali doona 02/01/2017.

Regulation 3: Interpretation

(1) A term that is defined in the Revenue Act

2016 (referred to in these Regulations as

“the Act”) has the same meaning in these

Xeer Nidaamiye 3: Fasiraad

(1) Weedha lagu qeexay Xeerka Dakhliga

2016 (sida ku xusan Xeer-nidaamiyeyaashani

Xeerka) waxay la macno yihiin sida ay xeer

nidaamiyayaashan ugu jiraan, hadii aanay


Final Version

31 December 2016

Regulations, unless the context of the

regulations otherwise requires.

(2) In these Regulations, the following terms

are defined –

(a) “large taxpayer” means a person

–

(i) whose gross turnover

in a year of income, is,

or is expected to be,

not less than SlShs.

two billion; or

(ii) notified in writing by

the Director that the

person is a large

taxpayer;

(b) “medium taxpayer” means a

person whose gross turnover in a

year of income is at least Sl Shs.

250 million and less than SlShs.

two billion;

(c) “small taxpayer” means –

(i) a person whose gross

turnover in a year of

income is at least SlShs. 5

million and less than

SlShs. 250 million; or

any person, other than an individual, that is not

engaged in any commercial activity.

qoraalka xeer nidaamiiyayaashani si kale ugu

qeexnayn.

(2) Xeer nidaamiyayaashani waxay

weedhahan ku qeexeen sidan soo socota;

(a) “Cashuur bixiyaha wayni” waa qofka-

(i) dakhligiisa guud ee sanad

dakhliyeedkuyahay ama laga

filayo in aanu ka yarayn [2] Laba

billion Sl.sh ama

(ii) Uu ku cadeeyay agaasimuhu

qoraal inuu yahay cashuur bixiye

wayn

(b) “cashuur bixiyaha dhexe” waa qofka

dakhligiisa guud ee sanad

dakhliyeedka uu yahay ugu yaraan

Sl.sh [250 million] kana yar Slsh [2]

Laba bilion

(c) “Cashuur bixiye yar” waa qofka –

(i) dakhligiisa guud ee sanad

dakhliyeedka uu yahay ugu yaraan;

SlSl.sh. 5 million kana yar yahay

SlShs [250 million], ama

Waa qof kasta oo aan ahayn qof shaqsi ah .

kaas oo aan ku lug lahayn ganacsi faa’ido

doon ah

CHAPTER 2: ADMINISTRATION OF THE

REVENUE ACT

Regulation 4: Director General

Until the date upon which the President of the

Republic appoints the Director-General of the

Somaliland Revenue Authority in accordance with

section 197(1) of the Act, the Director of the

Cutubka 2: Maamulida Xeerka Dakhliga

Xeer Nidaamiye 4: Agaasimaha Guud

Ilaa inta uu magaacabayo Madaxwaynaha

Jamhuuriyaddu Agaasimaha guud ee hay’ada

dakhliga Somaliland, isagoo tix raacaya sida ku

xusan 197 farqadiisa 1aad ee Xeerka, Agaasimaha

Waaxda Cashuuraha Barriga ee Wasaaradda


Final Version

31 December 2016

Inland Revenue Department of the Ministry of

Finance shall act as Director-General in respect of

the powers, duties and functions conferred by

Chapters 1 to 4 and 6 of the Act on the Director-

General.

Maaliyadda ayaa sii matalaya agaasimaha guud

isagoo yeelanaya awoodaha, waajibaadka iyo

shaqooyinka lagu xusay cutubyada 1 ilaa 4aad iyo

6aad ee xeerka agaasimaha guud.


Final Version

31 December 2016

CHAPTER 3: PAYMENT OF TAX, BAD TAX

DEBTS AND LATE PAYMENT FEES

Regulation 5: Payment of Tax

(1) Tax that is a debt due and payable to

Government of Somaliland under section 8 of the

Act shall be paid –

(a) by cheque at any designated office of

the Authority;

(b) by deposit into an account maintained

by the Authority at a commercial

bank appointed by the Authority to

collect tax payments;

(c) by any other method determined by

the Director.

(2) When any amount is paid against a return

submitted for a given year of income before the

Director issues an assessment, the Director shall

apply the amount in the following order –

(a) late payment fees under Part 3 of

Chapter 1that apply to the tax on

the return;

(b) penal tax under Part 4 of Chapter

1or these Regulations that applies

to the tax on the return;

(c) tax corresponding to the income

declared on the return.

(3) Subject to sub-regulation (4), when any

amount,other than an amount referred to in sub-

regulation (2), is paid by a taxpayer, the Director

shall apply the amount, or the balance of the

amount, in the following order –

(a) any charges, fees or costs incurred

by the Director in undertaking any

enforcement of unpaid tax under

the Act, including distraint

proceedings under section 11, that

Cutubka 3: Bixinta Cashuurta, Daynta

cashuureed ee Raagtay, Ganaaxa Cashuurta

Caqtigii Bixinta Dhaafay

Xeer Nidaamiye 5: Bixinta Cashuurta

(1) Cashuurtu waa dayn Dawlada

Somaliland u bislaatay, sida ku xusan qodobka

8aad ee xeerka, waa in lagu bixiyaa -

(a) jeeg xasfiis kasta oo ay khusayso oo

hay’ada dakhliga ka mida

(b) Xisaabta dhigaal ay ku leedahay

hay’adu bangi ganacsi oo lagu

talogalay in lagu bixiyo cashuurta

(c) Habkasta oo agaasimuhu go’aamiyo

(2) marka qadar kasta oo la bixiyay yahay

mid ka duwan xisaab celinta lasoo gudbiyay ee

sanad dakhliyeedka ka hor inta agaasimuhu aanu

soo saarin qiimaynta, agaasimuhu wuxuu u fulin

doonaa habkan soo socda -

(a) Bixinta ganaaxa la daahida ee ku

xusan qaybta 3aad cutubka 1aad kaas

oo lagu dabakhayo xisaab celinta

cashuurta

(b) Ciqaabta cashuureed ee ku xusan

qaybta 4aad cutubka 1aad taas oo lagu

dabakhayo xisaab celinta cashuurta

(c) Cashuurta ku haboon dakhliga ku

cad xisaab-xidhka ee la keenay

(3) iyadoo loo eegayo xeer nidaamiye

hoosaadka (4aad), marka qadar kasta, oo aan

ahayn qadarka lagu xusay xeer nidaamiye

hoosaadka (2aad), uu bixiyay cashuur bixiyuhu,

agaasimuhu waa inuu u dabaqaa qadarka ama

hadhaaga, qaabkan soo socda -

(a) qaan kasta, ajuurooyin, iyo kharash

kasta oo uu galo agaasimuhu si uu u

dhaqangaliyo cashuuraha ee aan la bixin


Final Version

31 December 2016

remain outstanding after conclusion

of the proceedings; and

(b) late payment fees under Part 3 of

Chapter 1; and

(c) penal tax under Part 4 of Chapter 1

or these Regulations; and

(d) tax under Part 11 of Chapter 2 of

the Act (withholding tax); and

(e) tax under Chapter 4 of the Act

(excise tax); and

(f) tax under Chapter 3 of the Act

(goods and services tax); and

(g) tax under Chapter 2 (other than Part

11) (income tax).

(4) When the Director progressively applies

the amount, or the balance of the amount, to each

category of fees, costs or tax under sub-regulation

(3), the Director shall progressively apply the

amount, or balance of the amount, from oldest to

newest charge, fee, cost or tax within the

category.

Regulation 6: Payment of tax by

instalments

(1) A taxpayer may apply in writing to the

Director under section 7(4) of the Act to allow

for payment in instalments of tax that is due

and payable under the Act (referred to in this

regulation as an “instalment payment

arrangement”).

(2) The Director may only approve an application

if there is good cause shown.

(3) For this regulation, “good cause” means –

kuna xusan xeerka, ee ka mid tahay

cashuurta khasabka ah ee lagu sheegay

qodobka 11aad, taas oo aan la bixin ka

bacdi markii qabashada lacagta la

dhameeyay, iyo

(b) Bixinta ganaaxa cashuurta waqtigeedii

dhaafay ee ku xusan qaybta 3aad cutubka

1aad

(c) ciqaabta cashuureed ee ku xusan qaybta

4aad cutubka 1aadama Xeer Nidaamiyahan

(d) cashuurta ku xusan qaybta 11aad cutubka

2aad ee xeerka (Cashuurta Reebida)

(e) Cashuurta ku xusan cutubka 4aad ee

xeerka (Cashuurta Xakamaynta)

(f) cashuurta lagu xusay cutubka 3aad ee

xeerka (cashuurta badeecadaha iyo

adeegyada)

(g) cashuurta lagu xusay cutubka 2aad (ee

aanay ku jirin qaybta 11aad) (cashuurta

dakhliga)

(4) Agaasimahu waxuu soo saarayaa xadiga

lacageed ama hadhaaga ah, noockasta

sida fiiga, kharashaka iyo cashuurta ku

xusan farqada (3) ee qodobkan,

agaasimuhu waxa uu dalban doonaa kii

ugu horeeyay ilaa ka ugu danbeeya ee ah

ganaaxa, fiiga, kharashka ama cashuurta

ah oo kala soocan.

Xeer-Nidaamiyaha 6: Qayb qayb (Hafto) u

bixinta cashuurta

(1) Cashuur bixiyuhu wuxuu u qoran karaa arji

agaasimaha sida ku xusan qodobka 7aad

farqadiisa 4aadee Xeerka, kaas oo uu ugu

ogaalanayo in uu cashuur bixiyuhu u bixiyo

cashuurta ku waajibtay qay qayb sida ku

xusan xeerka (tixraaca xeer-nidaamiyaha oo

sheegaya “Habka qayb qayb u bixinta

cashuurta”)


Final Version

31 December 2016

(2) Agaasimuhu wuxuu kaliyaata aqbali karaa

codsiga, hadii sabab cad la sheego

(3) Xeer-nidaamiyahan marka loo eego, sabab

cad waxa looga jeeda –


Final Version

31 December 2016

(4) The Director may only approve an

application if there is good cause shown.


(a) there would be undue hardship

caused to the taxpayer, or his

immediate family, or his

employees, if the tax were paid in

full by the date required under

section 7 of the Act; and

(b) the taxpayer can demonstrate to

the Director that the taxpayer is

able to pay the entire amount of

the tax within a maximum of 12

months from the due date under

section 7(1) of the Act; and

(c) the taxpayer can demonstrate to

the Director that he is not able to

obtain a loan or other facility to

allow the taxpayer to pay the

entire amount of the tax payable.

(4) The Director may require the taxpayer to

supply further information or documents in

support of the application before approving an

application under this regulation.

(5) If the Director is satisfied good cause is

shown, he may approve the application,

specifying –

(a) a period of not more than 12

months for the payment of the

tax; and

(b) the number, amount and dates for

payment of instalments of tax;

and

(c) the compulsory condition that the

failure to pay any instalment in

full on the due date for that

instalment renders the instalment

(4)Agaasimuhu wuxuu kaliyaata aqbali

karaa codsiga, hadii sabab cad la sheego

(5)Xeer-nidaamiyahan marka loo eego, sabab

cad waxa looga jeeda –

(a) waa inay jirtaa culays saa’id ah oo

cashuur bixiyaha, ama qoyskiisa,

ama shaqaalihiisa ay wajahayaan,

hadii cashuurta si buuxda loo bixiyo

waqtiga loo baahan yahay inuu

bixiyo, sida ku xusan qodobka 7aad ee

xeerka;

(b) Cashuur bixiyuhu wuxuu u xaqiijin

karaa agaasimaha in uu awoodo inuu

ku bixiyo qadarka cashuurta oo dhan

ugu badnaan 12 bilood oo ka

bilaabmaysa mudada cashuurtu

waajibtay, sida ku xusan qodobka

7aad farqadiisa 1aad ee xeerka;

(c) Cashuur bixiyuhu wuxuu u xaqiijin

karaa agaasimaha in aanu awoodin

inuu helo dayn ama wax ka

fudaydiya in uu iska bixiyo qadarka

cashuurta ku waajibtay oo dhan.

(4)Agaasimuhu wuxuu uga baahnaan karaa

cashuur bixiyaha xog ama dokumentiyo

dheeraada oo ku lifaaqan codsigiisa ka hor

inta aan la aqbalin codsiga ku xusan xeer-

nidaamiyahan.

(5) Hadii agaasimuhu ku qanco oo sabab cad

lagu muujiyo codsiga, agaasimuhu wuu aqbali

karaa codsiga, isaga oo xaddidaya -

(a) muddada bixinta cashuurta oo aan ka

badnayn 12 bilood

(b) tirada, qadarka, iyo muddada cashuurta lagu

bixinayo qay qayb;

(c) ku guul daraysiga qayb qayb u bixinta

cashuurta oo dhamaystiran mudada qayb

qayb u bixinta cashuurtaasi waajibtay, waxaa

qasab lagaga dhigayaa in qorshihii qay qayb

u bixinta cashuurta laga noqdo, isla


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31 December 2016

payment arrangement cancelled

and the entire amount of tax under

the instalment payment

arrangement becomes

immediately payable; and

(d) any other conditions to apply to

the payment of the instalments,

having regard to the

circumstances of the taxpayer.

(6) If good cause is not shown, the Director

shall refuse the application and notify the taxpayer

in writing.

markaana qadarkii cashuurta ee la

qorsheeyay in qayb qayb loo bixiyo si

dhakhso ah oo dhamaystiran loo wada

bixiyo.

(d) (e) Shuruud kale oo kasta oo lagu dabaqayo

qayb qayb u bixinta cashuurta, iyadoo la

tixgalinayo duruufaha ku gadaaman cashuur

bixiyaha.

(6) Hadii sabab cad loo sheegi waayo,

agaasimuhu waa inuu diido arjiga kuna war

galiyo qoraal ahaan diidmadaas


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31 December 2016

Regulation 7: Write-off of Bad Tax

Debts

(1) For section 15 of the Act, a “bad tax debt”

is a debt due and payable to the Government of

Somaliland under section 7 of the Act and –

(a) for which the Director has taken

all reasonable steps to pursue

payment; and

(b) Which the Director reasonably

believes will not be satisfied.

(2) For this regulation, “reasonable steps”

include –

(a) the exhaustive use by the Director

of the powers under the Act to

collect unpaid tax, penal tax and

late payment fees; or

(b) the obtaining of a judgment for

payment from a court of

competent jurisdiction; or

(c) the engagement of a bailiff or

other agency authorised to collect

debts in Somaliland.

(3) The Director may write-off a bad tax

debt under section 15(2) of the Act if all the

conditions in sub-regulation (4) are satisfied.

(4) The conditions for sub-regulation (3)

are –

(a) a period of not less than three

years has elapsed since the tax

became due and payable; and

Xeer-nidaamiyaha 7: Burinta Daynta

Cashuureed ee Gubatay

(1) qodobka 15aad ee Xeerka Dakhliga,

“Qaanta cashuureed ee gubatay” waa qaan

cashuureed oo u waajibtay dawladda

Somaliland sida ku xusan qodobka 7aad ee xeerka

(a) taas oo agaaasimuhu uu qaaday

talaabooyin macquulka ahaa oo dhan

kuna xaqiijinayay bixinta qaantaas

cashuureed

(b) taas oo agaasimuhu uu macquul ahaan

uu ku qancay in dayntaasi tahay qaan

gubatay

(2) xeer-nidaamiye hoosaadkan,

“talaabooyinka macquulka ah” waxa ka mid ah;

(a) inuu u isticmaalay agaasimuhu si

dhamays tiran awoodaha ku xusan

xeerka, si uu usoo ururiyo cashuuraha

aan libixin, ganaxa cashuurta iyo bixinta

ganaaxa cashuurta lala daahay;

(b) ka helida xukun cashuur bixineed oo

laga helayo maxkamada awooda u leh;

(c) Hawl galinta sharci yaqaan ama hay’ad

kale oo awood loo siiyey soo uruurinta

cashuurta dawlada.

(3) Agaasimuhu wuu burin karaa qadarka

cashuurta gubatay sida ku xusan qodobka

15aad farqadiisa 2aad ee xeerka, hadii

dhamaan shuruudaha ku xusan xeer-

nidaamiye hoosaadka 4aad lagu qanco.

(4) Shuruudaha xeer-nidaamiye hoosaadka

3aad waa –

(a) muddo aan ka yarayn 3 sanno inay soo

wareegay tan iyo intii ay cashuurtu

waajibtay bixinteedu


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31 December 2016

(b) the Director has made every

reasonable effort to recover the

tax

under the provisions of the Act;

and

(c) the Director is satisfied, in light of

that effort, that the tax cannot be

collected; and

(d) the Director certifies in writing to

the Minister that the conditions in

paragraphs (a) to (c) are satisfied;

and

(e) if the amount of the tax is greater

than SlShs. 50 million, the

Minister certifies in writing his

agreement to the write-off.

(5) If tax is written-off under this

regulation, the Director shall accordingly

adjust the tax account of the taxpayer whose

tax debt is written-off.

(6) If, after the write-off of tax under this

section, the Director has reasonable cause to

believe that the person whose tax debt was

written-off has acquired assets or has income

in Somaliland that –

(a) were not known to the Director

before the bad tax debt was

written-off; and

(b) are capable of being the subject of

recovery of unpaid tax under the

provisions of the Act,

(7) The Director may apply in writing to

the Minister for the tax debt to be reinstated

for those debts that were written off with

written agreement by the Minister, whereas in

(b) Agaasimuhu inuu sameeyay dadaal

kasta oo dib loogu helayo cashuurta sida

ku xusan qodobada sharci ee xeerka, iyo

(c) In uu agaasimuhu ku qancay, dadaalkaa

uu sameeyay aawadeed, in cashuurta aan

lasoo ururin karin; iy0

(d) agaasimuhu wuxuu u qorayaa wasiirka

warqad uu ku cadaynayo, in shuruudaha

ku xusan baragaraafyada (a) ilaa (c) lagu

qancay; iyo

(e) Hadii qadarka cashuurtu uu ka bato

SlSh.s 50 malyuun, wasiirku waxa uu ku

cadaynayaa qoraal ku waafaqidiisa ku

aaddan burinta qaanta.

(5) hadii cashuurta la buriyo sida ku xusan

xeer-nidaamiyahan, agaasimuhu waa inuu wax

ka badalo xisaabta cashuurta isagoo u eegaya

cashuur bixiyaha qaantiisa cashuureed ee la

buriyey.

(6) Hadii, inta la buriyey cashuurta ku xusan

qodobkan kadib, agaasimuhu uu sababo macquul

ku ogaaday, in qofkii qaantiisa cashuureed la

buriyey uu ku leeyahay Somaliland dhexdeeda

hanti ama dakhli taas -

(a) oo aan la ogaysiin agaasimaha ka

hor intii aan qaantii cashuureed ee

gubatay la burin; iyo

(b) Waxaa waajib ku noqonaya dib u

soo celinta cashuurta aan la bixin

sida ku xusan qodobada sharci ee

Xeerka,

(7) Agaasimuhu wuxuu u qori karaa warqad

wasiirka ku sahabsan qaanta cashuureed ee ay

tahay in lasoo celiyo qaamahaas oo hore loo

buriyey kuna waafaqay wasiirku, halka dhamaan


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31 December 2016

all other cases the Director may do so without

recourse to the Minister.

(8) Under sub-regulation (7), the Director

shall –

(a) amend the person’s tax account

accordingly; and

(b) take all reasonable steps to collect

the tax debt under the Act.

kiisaska kale agaasimuhu uu samayn karo isaga

oo aan la kaashanayn wasiirka.

(8) Sida ku xusan xeer-nidaamiye hoosaadka

7aad, agaasimuhu waa in uu -

(a) dib u saxo qofka xisaab cashuureedkiisa

si ku haboon;

(b) uu qaado dhamaan talaaboyinka

macquulka ah si uu u soo ururiyo qaanta

cashuureed ee ku xusan xeerka.


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Regulation 8: Remission of Late Payment

Fees

(1) A person may apply in writing to the

Minister to request that the Minister, in

accordance with this regulation, remit all or

part of the late payment fee imposed on that

person in accordance with section 16(1) of the

Act.

(2) The Minister must not waive any late

payment fee imposed under section 16(1)

unless, in respect of a written application –

(a) the Minister receives advice in

writing from the Director that

there is good cause to remit all

or part of the late payment fee;

and

(b) the taxpayer has paid in full the

tax in respect of which the late

payment fee was imposed.

(3) After the Director receives a request

from the Minister for advice, the Director

shall examine the person’s application and

may conclude that there is good cause only if

there are verifiable matters beyond the control

of the person liable to the late payment fee.

(4) A matter that is beyond the control of a

person includes –

(a) an accident, such as a fire, or a

natural disaster such, as a flood or

severe storm; that destroys all or

some of the records of the person;

or

Xeer-nidaamiyaha 8: Ka Saamixida Bixinta

Ganaaxa Cashuurta Waqtigeedi dhaafay

(1) Qofku waxa uu arji u qoran karaa

wasiirka uu kaga codsanayo in wasiirku, isaga oo

u eegaya xeer-nidaamiyahan, uu ka saamaxo

dhamaan ama qayb ka mid ah ganaaxa

cashuureed ee qofkaas la saaray iyadoo loo

eegayo qodobka 16aad farqadiisa 1aad ee xeerka

dakhliga.

(2) Wasiirku kama tanasuli karo ganaax

kasta oo la saaro cashuur waqtigeedi dhaafay

taas oo ku xusan qodobka 16aad farqadiisa 1aad,

hadii aanay la xadhiidhin arji la qoray -

(a) wasiirku waxa uu qoraal talo ah ka

helayaa agaasimaha taas oo

sheegaysa in ay jiraan sabab cad oo

looga saamaxayo gabi ahaanba ama

qayb kamida bixinta ganaaxa

cashuurta lala daahay; iyo

(b) Cashuur bixiyuhu waxa uu wada

bixiyay cashuurta ee ganaaxa

cashuur la daahida kaga waajibtay.

(3) Kadiba marka uu agaasimuhu ka helo

wasiirka codsi talo ah, agaasimuhu waa inuu

baadhaa codsiga qofka, waxaanu ku soo gabo

gabaynkaraa in ay jirto sabab cad kaliyaata uun

hadii ay jiraan marxalado la xaqiijin karo oo ka

baxsan awooda iyo kartida qofka bixinta

ganaaxa cashuurta lala daahay ku waajibtay.

(4) Xaalada ka baxsan awooda qof u

leeyahay xakamaynta xaaladeed, waxaa ka mid

ah -

(a) Shil, sida dab qabsaday, ama

musiibo dabiiciya sida, daad ama

duufaan xoogan, kaas oo gabi

ahaanba ama qayb kamida

diiwaanka qofka baabi’iya; ama

(b) Shil ama xanuun saameeya awooda

qofka isagu haduu caadi ahaan lahaa

diyaarin lahaa xisaab celinta; ama


Final Version

31 December 2016

(b) accident or illness that affects the

ability of the person who would

normally prepare the tax return; or

(c) a severe illness or death of an

immediate family member of the

person who normally prepares the

tax return; or

(d) Emotional or mental distress of the

person who would normally

prepare the tax return.

(5) A matter is not beyond the control of a

person if it is –

(a) an act or omission of an agent of

the person, unless the Director is

satisfied that the matter was

beyond the control of the agent

because –

(i) it could not have been

anticipated by the person;

and

(ii) the effect of which could

not have been avoided by

compliance with accepted

standards of business

organisation and

professional conduct;

(b) a person's financial position

whereby he is unable to pay the

late payment fee.

(6) Any matter beyond the control of a

person is verifiable if –

(a) it is supported by the person’s

authentic documents; and

(b) it is supported by an authentic

report from an independent source

such as a registered doctor, the

(c) Xanuun aad u daran ama geeri ku

timaada xubin kamida qoyska qofka

isagu caadiyan diyaarinaya xisaab

celinta; ama

(d) Xanuun maskaxeed oo hela qofka

isagu diyaarin lahaa xisaab celinta.

(5) Xaaladaha aan ka baxsanayn awooda

xakamaynayd ee qofka, hadii ay tahay -

(a) ficil ama baabiinwakiilka

qofku, hadii aan agaasimuhu

ku qancin in xaaladaasi ayna

ka baxsanayd awooda

xakamayneed ee wakiilka

sababtoo ah-

(i) qofku muu ahayn mid

qiyaasi karayay

(ii) Saamayntiisa lagagama hor

tagi lahayn raacida sharciga

oo wata heer caalamiya ah ee

ururaradaganacsiga iyo

asluubta dabarka.

(b) Qofka xaaladiisa

maaliyadeed ayna awood u

siinayn in uu iska bixiyo

ganaaxa cashuurta

waqtigeedii dhaafay.

(6)xaalad kasta oo ka baxsan awooda

xakamayneed ee qofka waxaa la xaqiijin karaa

hadii;

(a) lagu lifaaqo dhokumeentiyada saxda ah

ee qofka; iyo

(b) lagu lifaaqo warbixin sax ah loo laga

helay ilo madax banaan sida dhakhtar

diwaan gashan, saldhig boolis ama

caymis sharciyaysan; iyo


Final Version

31 December 2016

police or an authorised insurer;

and

(c) it is a matter which is in the public

domain, such as a declaration of a

state of natural disaster.

(7) The Minister’s decision to agree to or

refuse the application shall be made in writing and

sent to the taxpayer.

(8) If the Minister remits tax and issues a

written decision sub-regulation (7), the Director

must amend the taxpayer’s tax account in

accordance with the Minister’s decision.

(c) waaxaalad taas oo bulshadu wada

wadaagto, sida shaacinta xaalad musiibo

dabiiciya.

(7) Go’aanka wasiirka ee ah inuu ku

waafaqo ama ku diido arjiga waa in loo

diraa iyadoo qoraal ah cashuur bixiyaha.

(8) Hadii wasiirku uu saamaxo cashuur isla

markaana uu ku soo saaro qoraalka go’aanka ah

ee xeer-nidaamiye hoosaadka 7aad, agaasimuhu

waa inuu saxaa xisaabta cashuureed ee cashuur

bixiyaha iyadoo loo eegayo go’aanka wasiirka.


Final Version

31 December 2016

Regulation 9: Remission of Penal Tax

(1) In accordance with section 34(6) of the

Act, a person may apply in writing to the

Minister to request that the Minister, in

accordance with this regulation, remit all or

part of the penal tax imposed on that person in

accordance with sections 30 to 34 of the Act

or these Regulations.

(2) The Minister must not waive any penal

tax imposed under sections 30 to 34of the Act

unless, in respect of a written application –

(a) the Minister receives advice in

writing from the Director that

there is good cause to remit all

or part of the penal tax; and

(b) the taxpayer has paid in full the

tax for the year or years of

income for which the penal tax

was imposed.

(3) After the Director receives a request

from the Minister for advice, the Director

shall examine the person’s application and

may conclude that there is good cause only if

there are verifiable matters beyond the control

of the person liable to the penal tax.

(4) A matter that is beyond the control of a

person includes –

(a) an accident, such as a fire, or a

natural disaster such, as a flood or

severe storm; that destroys all or

some of the records of the person;

or

(b) accident or illness that affects the

ability of the person who would

normally prepare the tax return; or

(c) a severe illness or death of an

immediate family member of the

Xeer-nidaamiyaha 9: Ka Saamixida Ganaaxa

Cashuurta

(1) iyadoo loo eegayo qodobka 34aad

farqadiisa 6aad ee xeerka, qofku wuxuu warqad u

qoran karaa wasiirka uu kaga codsanayo in

wasiirku, marka loo eego xeer-nidaamiyahan, ka

saamaxo gabi ahaanba ama qayb kamida

ganaaxa cashuurta la saaray qofkaas iyadoo loo

eegayo qodobada 30aad ilaa 34aad ee xeerka

Dakhliga.

(2) Wasiirku wa in aanu ka tanasulin ganaax

kasta oo cashuureed oo waajibay sida ku xusan

qodobada 30aad ilaa 34aad ee xeerka, hadii aan

xidhiidhayn arjiga la qoray-

(a) wasiirku ka helay warqad talo bixin ah

agaasimaha taas oo sheegaya in ay jiraan

sabab cad oo looga saamaxo gabi ahaan

ama qayb kamida ganaaxa cashuurta; iyo

(b) Cashuur bixiyuhu uu gabi ahaanba

bixiyay cashuurta sanad dakhliyeedka

ganaaxa cashuurta ku waajibtay.

(3) Kadiba marka uu agaasimuhu ka helo

wasiirka codsi talo bixin ah, agaasimuhu

waa inuu baadhaa codsiga qofka,

waxaanu ku soo gabo gabaynkaraa in ay

jirto sabab cad kaliyaata uun hadii ay

jiraan xaalado la xaqiijin karo oo ka

baxsan awooda iyo kartida qofka bixinta

ganaaxa cashuureed ee waajibay.

(4) Xaalada ka baxsan awooda qof u

leeyahay xakamaynta xaaladeed, waxaa ka mid

ah -

(a) Shil, sida dab qabsaday, ama

musiibo dabiiciya sida, daad ama

duufaan xoogan, kaas oo gabi ahaanba

ama qayb kamida diiwaanka qofka

baabi’iya; ama

(b) Shil ama xanuun saameeya awooda

qofka isagu haduu caadi ahaan lahaa diyaarin

lahaa xisaab celinta; ama


Final Version

31 December 2016

person who normally prepares the

tax return; or

(d) emotional or mental distress of the

person who would normally

prepare the tax return or maintain

the tax records.

(5) A matter is not beyond the control of a

person if it is –

(a) an act or omission of an agent of

the person, unless the Director is

satisfied that the matter was

beyond the control of the agent

because –

(i) it could not have been

anticipated by the person;

and

(ii) the effect of which could

not have been avoided by

compliance with accepted

standards of business

organisation and

professional conduct;

(b) a person's financial position

whereby he is unable to pay the

penal tax.

(6) Any matter beyond the control of a

person is verifiable if –

(a) it is supported by the person’s

authentic documents; and

(b) it is supported by an authentic

report from an independent source

such as a registered doctor, the

police or an authorised insurer;

and

(c) Xanuun aad u daran ama geeri ku

timaada xubin kamida qoyska qofka

isagu caadiyan diyaarinaya xisaab

celinta; ama

(d) Xanuun maskaxeed oo hela qofka isagu

diyaarin lahaa xisaab celinta.

(5) Xaaladaha aan ka baxsanayn awooda

xakamaynayd ee qofka, hadii ay tahay -

(a) ficil ama baabiin wakiilka

qofku, hadii aan agaasimuhu

ku qancin in xaaladaasi ayna

ka baxsanayd awooda

xakamayneed ee wakiilka

sababtoo ah-

(i) qofku muu ahayn mid

qiyaasi karayay

(ii) Saamayntiisa lagagama

hor tagi lahayn raacida

sharciga oo wata heer

caalamiya ah ee ururarada

ganacsiga iyo asluubta

dabarka.

(b) Qofka xaaladiisa

maaliyadeed ayna awood u

siinayn in uu iska bixiyo

ganaaxa cashuurta

waqtigeedii dhaafay.

(6) xaalad kasta oo ka baxsan awooda

xakamayneed ee qofka waxaa la xaqiijin karaa

hadii;

(a)lagu lifaaqo dhokumeentiyada saxda ah ee

qofka; iyo

(b) lagu lifaaqo warbixin sax ah loo laga helay

ilo madax banaan sida dhakhtar diwaan gashan,

saldhig boolis ama caymis sharciyaysan; iyo


Final Version

31 December 2016

(c) it is a matter which is in the public

domain, such as a declaration of a

state of natural disaster.

(7) The Minister’s decision to agree to or

refuse the application shall be made in writing and

sent to the taxpayer.


written decision sub-regulation (7), the Director



(c)waa xaalad taas oo bulshadu wada wadaagto,

sida shaacinta xaalad musiibo dabiiciya.

(7)Go’aanka wasiirka ee ah inuu ku waafaqo

ama ku diido arjiga waa in loo diraa iyadoo

qoraal ah cashuur bixiyaha.

(8)Hadii wasiirku uu saamaxo cashuur isla

markaana uu ku soo saaro qoraalka go’aanka ah

ee xeer-nidaamiye hoosaadka 7aad, agaasimuhu

waa inuu saxaa xisaabta cashuureed ee cashuur

bixiyaha iyadoo loo eegayo go’aanka wasiirka


Final Version

31 December 2016

Regulation 10: Remission of Irrecoverable Tax

by Minister

(1) The Director may only refer a taxpayer’s

case to the Minister under section 46(1) of the Act

if the Director certifies in writing to the Minister

that the whole or any part of the tax debt due by

the taxpayer cannot be effectively recovered by

reason of –

(a) considerations of hardship to the

taxpayer; or

(b) Impossibility, undue difficulty or

excessive cost of recovery of the

tax.

(2) For sub-regulation (1), “considerations of

hardship” means that the reduction in the

taxpayer’s income, after payment of the tax debt,

or part of the tax debt, would result in the

taxpayer being unable to provide basic sustenance

or accommodation for himself or his immediate

dependent family members.


supply information or documents before making a

referral under sub-regulation (1)(a).

(4) For sub-regulation (1), the Director must

certify that –

(a) he has taken all reasonable steps

within three years of the tax debt

becoming due and payable to

pursue payment of the tax debt;

and

(b) having regard to those steps, he

reasonably believes that the tax

debt is impossible to recover,

cannot be recovered without

undue difficulty or can be

recovered only at excessive cost.

Xeer-nidaamiyaha 10: Saamixida Wasiirka

Cashuurta aan la soo Ururin Karin

(1) Agasimuhu waxa oo uu gudbin karaa

kiiska cashuur bixyaha ee ku xusan Qod 46 (1)

ee xeerka, marka uu agaasimuhu u gudbunayo

wasiirka qoraal uu ku caddaynayo in dhamaan

ama qayb ahaan daynta cashuureed ee ku

waajibtay cashuur bixiyahaasi in aan la soo

uruurin Karin, sababahan awgood:-

(a) tixgelin xaalad adag oo soo

waajahday cashurbixayaha

(b) Suurtagalid la’aanta, marxalada oo aan

waajib ahayn ama keenayso soo

xaraynta cashuurtaasi kharash badan

(2) Xeernidaamiyaha farqadiisa 1aad “Tixgelin

Xaalad adag” waxa loola jeeda yaraanta

dakhliga Cashuur bixiyaha, ka dib bixinta

daynta cashuureed dhamaan ama qayb ahaan

taas oo natiijadu noqotay in cashuur bixiyahaasi

yahay mid aan awoodin nololmaalmeedka

aasaasiga ahaa iyo hoygii, naftiisa ama xubnaha

qoyskiisa ugu dhawaa.

(3) Agaasimahu waxa uu uga baahan yahay

cashuur bixiyaha inuu keensado macluumad iyo

dukumentiyo, ka hor intaanu u samaynin

gudbinta ku xusan farqada (1aad) ee (a)

xeernidaamiyahan

(4) Xeernidaamiyaha farqada (1aad)

agaasimaha waxa saaran inuu cadeeyo

(a) Inuu sameeyay dhamaan

talaabooyionka suutragalka ahaa

sadex sano gudohood oo ay ahayd mid

taagnayd oo la doonayay in la

bixiyodayntaas cashuureed

(b) Isaga ka eegaya talaabooyinkaas oo

suuragalka ahaa, waxa uu ku

garowsaday in dayntaas cashuurtu

tahay mid aan la soo uruurinKarin,

iyadoo la sameeyo mooyee, talaabo

aan waajib ahayn,ama ay ka dhalan

doonto sooxarayntaas kharsh badan


Final Version

31 December 2016

(5) For this regulation, “reasonable steps”

include –

(a) the exhaustive use by the Director

of the powers under the Act to

collect unpaid tax, including penal

tax, penalties and late payment

fees; or

(b) the obtaining of a judgment for

payment from a court of

competent jurisdiction; or

(c) the engagement of a bailiff or

other agency authorised to collect

debts in Somaliland.

(6) The Minister may only remit all or part

of tax due by a taxpayer if –

(a) the Director has referred a

taxpayer’s case in accordance

with section 46(1) of the Act;

and

(b) the Director has made a

certification in writing in

accordance with sub-regulation

(1); and

(c) theMinister is satisfied, in light

of that certification, that the tax

cannot be effectively

recovered.

(7) The Minister must certifyhis decision in

writing to the Director, stating that the

conditions in sub-regulation (6) are satisfied

and the amount of the tax debt that is to be

remitted.

(8) The Minister may require the Director to

supply further information or documents before

approving a referral under this regulation.

(5) Xeernidaamiyahani “talaabooyinka

Suuragalka ah” waxaa ka mid ah:-

(a) In agaasimuhu adeegsaday

awoodihii sharcigu u dejiyay

soo uruurinta Cashurta la

bixinwaayay oo ay ku jiraan

ganaaxa cashuurta, ciqaabaha

ama fiiga la daahida bixinta

cashuurta

(b) Inuu helay ama soo gaadhay

xukun ka yimi Maxkamada

awooda u leh

(c) Ama loo xilsaray sharciyaqaan

hubiya in la fuliyay habkii loo

baahnaa oo dhan ama ha’yad

kale oo loo xilsaaray soo

ururinta daynta dawlada

Somliland

(6) Wasaiirku waxa keliyah oo cafin karaa

dhamaan ama qayb ahaan cashuurta waajibtay

ee cashuur bixiyaha hadii

(a) Agaasimuhu uu usoo diray kiiskii

cashuur bixiyaha si wafaqsan qod 46

(1) ee Xeerka Dakhliga

(b) Agaasimuhu soo sameeyo cadayn

qoraal ah si waafaqsan faqada (1aad) ee

Xeernidamiyahan iyo,

(c) Wasiirku uu ku qanco, cadayntaas

aawadeed , maadama cashuurtaas

noqotay mid aan loo soo uruurin karin

(7). Go’aanka wasaiirku waxa uu noqonayaa

cadayn qoraal ah taas oo uu u gudbiyo

agaasimaha iyadoo uu ku sheegayo sababta uu

ku qancay ee ku cafiyey qadarkadaynta

cashuurta ku ee xusan farqada (6aad) ee

xeernidaamihan

(8). Wasiirku waxa uu uga baahan karaa

agaasimha inuu keeno xogo dheeraad ama

dukunentiyo ka hor intaanu aqbalin gudbinta ku

xusan xeernidaamiyahan


Final Version

31 December 2016


certificate under sub-regulation (7), the Director



(9). Hadii wasiirku cafiyo cashuurta bixiyana

caddaynta ku xusan farqada (7aad) ee ,

xeernidaamiyahan, agaasimuhu waa inuu

bedelaa xisaabta cashurbixiyaha si

waafaqsango,aanka wasiirka

CHAPTER 4: RECORD-KEEPING AND

INFORMATION

Regulation 11: Record-keeping requirements

for Small Taxpayers

For section 38 of the Act, a small taxpayer,

who has not made an election to be taxed in

accordance with section 55(2) of the Act,

shall keep sufficient records to disclose all

sales and other receipts that fully accurately

disclose the taxpayer’s gross turnover for

each year of income.

Cutubka 4: Xafidaada Xisaabta iyo Xogtaba

Xeer-nidaamiyaha 11: Xafidaada Xisaab ee

laga Rabo Cashuurbixiyayaasha yaryar.

Sida ku xusan Qod 38 ee Xeerka Dakhliga

cashuurbixiyayaasha yaryar kaas oo aan ahayn

kuwa doortay in lagula xisaabtamo sida xusan

Qod 55 (2) ee Xeerka, waxa looga baahan

yahay in ay xafidaan si dhamaystirana u soo

bandhigaan marka looga baahdo dhamaan

iibabka iyo juwanada kale, taas oo si sax ah oo

dhamaystiran u soo bandhigaya ama looga

ogaandoono dakhliga guud ee cashuur bixiyaha

Sanad dakhliyeed kasta

Regulation 12: Information under oath

For section 40(1)(b) of the Act, a person who –

(a) fails to attend at the time and place

designated in the notice issued

under that section; or

(b) fails, whilst examined on oath by

the Director, to correctly and fully

answer any question,

is liable to pay penal tax of 25 currency points.

Xeer-nidaamiyaha 12: Xogta dhaartaha looga

baahan yahay

Sida ku xusan Qod 40 (1) (b) ee Xeerka, Qofka

isagu

(a) Ku guul daraysta , inuu ka soo xaadiro

waqtiga iyo goobta loo cayimay ee ku

xusan ogaysiiska lagu bixiyay sida ku

xusan qodobkaas

(b) Ku guul daraysta, marka agaasimuhu

dhaarinayo in uu ka jawaabo su’aalkasta

si sax ah oo dhamaystiran,

waxaa ku waajibi doona in uu bixiyo ganaax

cashuureed oo dhan 25 buundho lacageed.

CHAPTER 5: AVOIDANCE

Regulation 13: Arm’s length transaction

Cutubka 5: KA DHUUMASHO

CASHUUREED


Final Version

31 December 2016

For section 47 of the Act, an “arm’s length

transaction”, in relation to a transaction

between associates, means the results of

thattransaction are consistent with the results

that would have been realised in the same

transaction between independent persons

dealing under the same conditions in an open

market.

Xeer-nidaamiyaha 13: Macaamilka

Ganacsiga ee Xidhiidh ka dhaxeeyo

Sida ku xusan 47 ee Xeerka’ Macaamilka

Ganacsi ee Xidhiidhku ka dhaxeeyo’ maacaamil

ganacsi oo ka dhaxeeya Wadaagayaasha,

waxaauu noqonayaa natiijada ka dhalata

iswaydaarsigaas ganacsi waa in uu noqdaa mid

la mid ah iswaydaarsiga la rumaysan karo ee ka

dhexeeya laba qof oo kala madax banaan oo ku

kala gata suuqa xorta alaab alaabtaas la jaad ah.

CHAPTER 6: EMPLOYMENT INCOME

Regulation 14: Tests for determining employee

status

In determining whether an individual person

is an employee as defined in section 2 of the

Act, and for the purposes of section 70 and

Part 11 of Chapter 2 of the Act, the Director

shall determine that the individual is not an

employee if –

(a) if the person is entitled to

subcontract or delegate the work

the person has agreed to

perform; or

(b) if the person provides all or most

of the equipment, tools or assets

required to perform the work; or

(c) if the person is not reimbursed

by, or does not receive an

allowance from, the person who

pays for the performance of

work if the individual person

provides all or most of the

equipment, tools or assets

required to perform the work; or

CUTUBTA 6: DAKHLIGA SHAQADA

Xeer-nidaamiyaha 14: Go’aanka lagu

Aqoonsanayo Xaaladashaqaale

Sida lagu qo’aaminayo qofka shaqaalaha ah waa

sida lagu qeexayqodobka 2aad ee Xeerka iyo

ujeedooyinka ku xusan Qod 70aad iyo qaybta II

ee Cutubka 2aad ee xeerka, aagaasimuhu waxa

uu ku ga’aansan doonaa qofka aan hayn

shaqaale, hadii

(a) Haddii qofkaasi xaq loo siiyo qandaraas

hoosaad ama loo daadejiyo awooda

shaqo taas oo qofkaasina aqbalay inuu

fuliyo

(b) Haddii uu qofkaasi keeno dhamaan ama

inta badan alaabta qalabka fudud iyo

hantida looga baahan yahay in hawshaas

lagu qabto

(c) Hadii aanu qofkaasi lahayn

magdhaw/lacag celin ama aanu helin

guno gaar ahaaneed, qofkaasi noqdo ka

bixiya shaqada la fulinayo haddii

qofkaasi keeno dhamaan ama inta badan

alaabada, qalabka fudud ama hantida

looga baahan yahay in shaqada lagu

fuliyo


Final Version

31 December 2016

(d) if the person assumes any

commercial risk, and the extent

of that risk, when performing the

work, including being legally

responsible for the work and

assuming liability for the cost of

rectifying any defect in the

work; or

(e) if the person has any freedom in

the way the work is performed,

subject to any specific terms in

the contract or agreement

concerning the performance of

the work; or

(f) if the person is operating a

business independently of the

person who pays for the

performance of the work,

including if the person –

(i) performs services as specified in

the contract or agreement; and

(ii) is free to accept or refuse

additional work.

(d) Haddii qofkaasi qaato masuuliyada

khatarta ganacsi kasta ama ilaa heerka ay

tahay khatartaasi, marka la fulinayo

shaqada, oo ka mid atahay inuu noqdo

mid si sharci ah uga masuul ah shaqada

qaadanayana waajibaadka kharashka

lagu hagaajinayo khaladaadka shaqada

dhexdeeda dhaca.

(e) Hadii qofku haysto madaxbanaani

buuxda qaabka loo fulinayo shaqada,

dhinac ka ah shuruudaha gaarka ah ee

qandaraas ama heshiish ee khuseeya

qaabka shaqada loo fulinayo

(f) Haddii qofka wada hawsha ganacsiga si

ka madax banaan qofka bixinaya

shaqada la qabanayo, oo ay ka mid yihiin

hadii qofku:-

(i) u fuliya adeegyada sida ku cad

qandaraaska ama heshiishka;

(ii) uu u aqbali karo ama u diidi karo

shaqada dheeradka ah si xor ah.

CHAPTER 7: RETURNS

Regulation 15: Tax Returns

(1) The tax return to be filed by each

taxpayer under section 135 of the Act must be

on the form prescribed by the Director in

accordance with section 42(1) of the Act.

(2) The Director may prescribe a simplified

return form that must be filed in accordance

with section 135(1) of the Act in the case of –

CUTUBKA 7: Xisaab-celin

Xeer-nidaamiyaha 15: Xisaab-celinta

cashuurta

(1) Xisaab celinta cashuureed ee uu

buuxinayo cashuur bixiye kastaaba sida

ku xusan qodobka 135aad ee xeerka waa

inay ahaataa qaabka uu tusmeeyay

agaasimahu,iyadoo loo eegayo qodobka

42aad farqadiisa 1aad ee xeerka.

(2) Agaasimuhu waxa uu tusmayn karaa

qaab xisaab celineed oo fudud, taas oo ay


Final Version

31 December 2016

(a) a taxpayer whose only income is

employment income from two or

more employers; and

(b) a small taxpayer.

(3) The goods tax return to be filed by each

manufacturer under section 160 of the Act for

each tax period must be on the form

prescribed by the Director in accordance with

section 42(1) of the Act, and which must

include details of –

(a) taxable supplies made in the tax

period; and

(b) taxable imports made in the tax

period, including any payment

of goods tax at time of import;

and

(c) exempt supplies made in the tax

period; and

(d) goods tax incurred in the tax

period.

(4) The services tax return to be filed by

each supplier of services under section 172 of

the Act for each tax period must be on the

form prescribed by the Director in accordance

with section 42(1) of the Act, and which must


(a) taxable supplies made in the tax

period; and

(b) taxable imports made in the tax

period, including any payment

of goods tax at time of import;

and

tahay inuu buuxiyo iyadoo loo eegayo

qodobka 135aad farqadiisa 1aad ee xeerka

hadii -

(a) cashuur bixiyahu dakhligiisa

kaliyaati uu yahay dakhli

shaqaalenimo kusoo gala, kana soo

gala laba loo shaqeeye ama wax ka

badan; iyo

(b) Cashuur bixiyaha yar yahay.

(3) Xisaab celinta iibka badeecada la

cashuurayo ee uu keenayo warshadle

kasta, sida ku xusan qodobka 160aad ee

xeerka, waa inay ahaataa qaabka uu u

tusmeeyay agaasimahu iyadoo loo

eegayo qodobka 42aad farqdiisa 1aad ee

xeerka, isla markaana ay ka dhex

muuqataa faah faahinta ay ka mid tahay -

(a) badeecada cashuurtu ku waajibtay ee la

keenay xili cashuureedka; iyo

(b) Wakhti cashuureed ka Badeecadaha la

soo dejiyo ee cashuur galka ah ee ku jirto

bixin kasta cashuurta iibka badeecadaha

xiliga la soo dejiyey; iyo

(c) badeecadaha cashuurta laga dhaafay ee

la keenay muddo cashuureedka; iyo

(d) Iibka Badeecada la galay muddo

cashuureedka;

(4) xisaab celinta cashuurta adeega uu

keenayo adeeg bixiye kasti, sida ku

xusan qodobka 172aad ee xeerka muddo

cashuureed walba, waa in ay ahaataa

qaabka uu u tusmeeyay agaasimahu

iyadoo loo eegayo qodobka 42aad

farqadiisa 1aad ee xeerka, isla markaana

ay ka mid tahay -

(a) adeega cashuur ku waajibtay ee

la qabtay xili cashuureedka; iyo

(b) Wakhti cashuureed ka

Badeecadaha la soo dejiyo ee

cashuur galka ah ee ku jirto bixin

kasta cashuurta iibka

badeecadaha xiliga la soo

dejiyey; iyo


Final Version

31 December 2016

(c) exempt supplies made in the tax

period; and

(d) services tax incurred in the tax

period.

(5) The Director may prescribe a single

combined return form for sub-regulations (3)

and (4).

(6) The excise tax return to be filed by each

manufacturer under section 187 of the Act for

each tax period must be on the form




(a) excisable goods manufactured

made in the tax period; and

(b) excisable imports made in the

tax period, including any

payment of excise tax at time of

import; and

(c) excisable services supplied in

the tax period; and

(d) exempt supplies made in the tax

period.

(c) adeega cashuurta laga dhaafay ee

la qabtay muddo cashuureedka;

iyo

(d) Cashuurta adeega la galay

muddo cashuureedka;

(5) Agaasimuhu wuxuu tusmayn karaa qaab

xisaab celineed oo isku duuban, marka

loo eego xeer-nidamiye hoosaadka 3aad

iyo 4aad.

(6) Xisaab celinta cashuurta xakamaynta ee

u keenayo warshadle kastaaba, sida ku

xusan qodobka 187aad ee xeerka muddo

cashuureed kastaba, waa in ay ahaataa

qaabka uu u tusmeeyay agaasimahu

iyadoo loo eegayo qodobka 42aad

farqadiisa 1aad ee xeerka, isla markaana

ay ka mid tahay -

(a) xakamaynta badeecadaha la

warshadeeyey muddo cashuureedka

dhexdiisa; iyo

(b) Xakamaynta badeecada lasoo

dajiyay muddo cashuureedka, oo ay

ku jirto cashuur kasta oo

xakamayneed oo la bixiyay waqtiga

lasoo dajiyay; iyo

(c) Xakamaynta adeegyada la bixiyay

muddo cashuureedka; iyo

(d) Badeecadaha laga dhaafay

cashuurta ee la keenay muddo

cashuureedka.


Final Version

31 December 2016

Regulation 16: Business Information Return

The return to be filed by each person under

section 136 of the Act must be on the form



include the following information –

(a) the person’s name, physical

location and postal address;

(b) the person’s tax identification

number;

(c) the year of income for which the

return is being submitted;

(d) a statement as to the residency

or non-residency in Somaliland

of the person during the year of

income;

(e) the total of payments of services

income sourced in Somaliland

paid by that person to each

person, including their address

and tax identification number;

(f) a statement that the information

given by the person is complete

and accurate;

(g) the signature of the person;

(h) the name, address and signature

of any person who for

consideration assisted in

preparing the return;

(i) the date on which the return is

submitted; and

(j) the place or location (including

opening days and hours) where

the return is to be submitted, and

Xeer-nidaamiyaha 16: Xog-celinta

Ganacsiga

Xog celinta uu keenayo qof kastaaba, sida ku

xusan qodobka 136aad ee xeerka, waa in ay

ahaataa qaabka uu u tusmeeyay agaasimaha

dakhligu iyadoo loo eegayo qodobka 42aad

farqadiisa 1aad ee xeerka, isla markaana ay ka

mid tahay xogtan soo socotaa -

(a) qofka magaciisa, meesha uu dego,

iyo cinwaanka boostadiisa;

(b) Tirsiga aqoonsiga cashuur bixiyaha

(c) Sanad dakhliyeedka xisaab

celintiisa la soo gudbiyay;

(d) Qoraal sheegaya in qofku Dagan

yahay ama aanu daganayn

Somaliland inta lagu gudo jiro sanad

dakhliyeedka.

(e) Isu gaynta guud ee ilaha dakhliga

laga helay Somaliland ee uu qabtay

qofkaasi una fidiyay adeegaas qof

walba, taas oo ay ku jirto cinwaan

kooda iyo tirsiga aqoonsiga cashuur

bixiyaha;

(f) qoraal cadaynaya in xogta qofkaasi

bixiyay in uu yahay mid

dhamaystiran oo sax ah;

(g) Saxeexa qofka;

(h) Magaca, cinwaanka iyo saxeexa qof

walba oo gacan ka gaystay diyaarinta

xisaab celinta;

(i) Taariikhda xisaab celinta la

gudbiyay; iyo

(j) Goobta xisaab celinta loo gudbinayo

(oo ay ku jirto maalmaha iyo


Final Version

31 December 2016

an appropriate space for an

official stamp to be applied by

the Director and the date of

submission.

Regulation 17: Extension of time for

payment of provisional

tax by instalments

(1) A taxpayer may apply in writing to the

Director under section 139(6) of the Act to allow

for a later date of payment of provisional tax or

payment of provisional tax in instalments.

(2) The Director may only approve an

application if there is good cause shown.


(a) there would be undue hardship

caused to the taxpayer, or his

immediate family, or his

employees, if the tax were paid in

full by the date required under

section 139 of the Act; and

(b) the taxpayer can demonstrate to

the Director that the taxpayer is

able to pay the entire amount of

the tax within a maximum of 12

months from the due date under

section 139(2) of the Act; and

(c) the taxpayer can demonstrate to

the Director that he is not able to

obtain a loan or other facility to

allow the taxpayer to pay the

entire amount of the tax payable.


supply further information or documents in

support of the application before approving an

application under this regulation.

saacadaha ay furan tahay goobtaasi),

iyo meesha ku haboon shaambada

rasmiga ah ee agaasimaha ee

taariikhda la gudbiyay.

Xeer-nidaamiye 17: kordhinta Waqtiga

Qayb qayb ku bixinta Cashuurta la

Hurumariyey

(1) Cashuur bixiyahu waxa uu qoraal

kaga codsanyaa agaasimaha sida

ku xusan qod 139 (6) ee xeerka,

taas uu ku doonayo in dib loogu

dhigo mudada bixinta cashuurta

la hurumarinayo ama loo

ogolaado in uu qayb qayb ku

bixiyo cashuurta la

horumarinayo.

(2) Agaasimuhu wsxaa kaliyaata aqbali karaa

codsiga, hadii ay ka muuqato sabab cad

(3)marka loo eego Xeer-nidaamiyahan, Niyad

wanaag waxa looga jeeda -

(a) waa inay jirtaa xaalad adag oo uu

waajahayo cashuur bixiyahu,

ama qoyskiisa, ama shaqaalihiisa,

hadii cashuurta si buuxda loo

bixiyo waqtiga loo baahan yahay

inuu bixiyo, sida ku xusan 139 ee

xeerka;

(b) Cashuur bixiyuhu wuxuu u

xaqiijin karaa agaasimaha in uu

awoodo inuu ku bixiyo qadarka

cashuurta oo dhan ugu badnaan

12 bilood oo ka bilaabmaysa

mudada cashuurtu waajibtay,

sida ku xusan qodobka 139 (2) ee

xeerka;

(c) Cashuur bixiyuhu wuxuu u

xaqiijin karaa agaasimaha in aanu

awoodin inuu helo dayn ama wax

ka fududeeya in uu iska bixiyo

qadarka cashuurta ku waajibtay

oo dhan.


Final Version

31 December 2016

(5) If the Director is satisfied good cause is

shown, he may approve the application in writing,

specifying –

(a) a period of not more than 12

months for the payment of the

tax; and

(b) the number, amount and dates for

payment of instalments of tax;

and

(c) the compulsory condition that the

failure to pay any instalment in

full on the due date for that

instalment renders the instalment

payment arrangement cancelled

and the entire amount of tax under

the instalment payment

arrangement becomes

immediately payable; and

(d) any other conditions to apply to

the payment of the instalments,

having regard to the

circumstances of the taxpayer.

(6) If good cause is not shown, the Director

shall refuse the application and notify the taxpayer

in writing.

CHAPTER 8: WITHHOLDING TAX

Regulation 18: Withholding of Tax by

Employers

(1) Every employer obliged under section

143 of the Act to withhold tax from a payment of

employment income to an employee shall

withhold tax in accordance with this regulation.

(2) In this regulation –

(a) a fortnight is a “completed

fortnight”, in relation to a year of

(4)Agaasimuhu wuxuu uga baahnaan

karaa cashuur bixiyaha xog ama

dokumentiyo dheeraada oo ku lifaaqan

codsigiisa ka hor inta aan la aqbalin

codsiga ku xusan xeer-nidaamiyahan.

(5)Hadii agaasimuhu ku qanco oo sabab cad

lagu muujiyo codsiga, agaasimuhu wuu

aqbali karaa codsiga, isaga oo xaddidaya -

(a) muddada bixinta cashuurta oo

aan ka badnayn 12 bilood

(b) tirada, qadarka, iyo muddada

cashuurta lagu bixinayo qay

qayb;

(c) ku guul daraysiga qayb qayb u

bixinta cashuurta oo

dhamaystiran muddada qayb

qayb u bixinta cashuurtaasi

waajibtay, waxa shardi khasab ah

laga dhigayaa in qorshihii qay

qayb u bixinta cashuurta la

buriyo, isla markaana qadarkii

cashuurta ee la qorsheeyay in

qayb qayb loo bixiyo si dhakhso

ah oo dhamaystiran loo wada

bixiyo.

(d) shuruudo kale oo kasta oo lagu

dabaqayo qayb qayb u bixinta

cashuurta, iyadoo la tixgalinayo

duruufaha ku gadaaman cashuur

bixiyaha.

6. Hadii sabab cad la sheegi waayo, agaasimuhu

waa inuu diido arjiga kuna war galiyo cashuur

bixiyaha qoraal ahaa.

CUTUBKA 8: Cashuurta Reebida

Xeernidaamiye 18: Cashuurta uu Reebay loo

Shaqeeyaha

(1) qof kasta oo loo shaqeeye ah waxa uu ku

waajibiyay qodobka 143 ee xeerku in uu

ka reebo cashuurta dakhliga shaqaalaha


Final Version

31 December 2016

income, if the pay day for the

fortnight occurs during the year of

income; and

(b) a month is a “completed month”, in

relation to a year of income, if the

pay day for the month occurs

during the year of income;

marka uu siinayo mushaharka iyada oo

loo eegayo xeer nidaamiyahan.

(2) Xeer nidaamiyahan-

a) laba wiig waa “laba wiig oo

dhammaystirmay”, iyada oo lo

eegayo sanad dakhliyeeka, haddii

maalinta bixinta ee labada wiig ay ku

dhacay sanad dakhliyeed; iyo

b) bil, waa “bil dhammaysiran”, iyada

oo loo eegayo sanad dakhliyeedka,

haddii maalinta bixinta ee bishu ay

kudhacdo sanad dakhliyeed

(c)a week is a “completed week”, in c) wiig, waa “wiig dhammaystiran”,

iyada oo loo eegayo sanad


Final Version

31 December 2016

relation to a year of income, if the pay

day for the week occurs during the

year of income; and

(d) “Employment Income Table of

Deductions” means the Table of

Deductions prescribed by the

Director setting out –

(i) weekly, fortnightly and

monthly amounts of

employment income; and

(ii) corresponding weekly,

fortnightly and monthly

amounts of tax to be

withheld from the

employment income;

(e) “non-standard withholding

amount”, in relation to a payment

of employment income to an

employee for a period other than a

week, a fortnight or a month, means

–

((𝐸𝐼

𝐷 × 365) × 𝑅) ×

𝐷

365

where —

EI is the gross amount of

employment income paid

to the employee for the

period; and

D is the number of days in

the period for which the

employment income is

paid; and

R is the withholding rate in

paragraph (f) applied to

the annualised amount of

employment income;

dakhliyeedka, haddii maalinta bixina

ee wiigu ku dhaco sannad

dakhliyeedka

d) “shaxda ka jarista dakhliga

shaqaalaha” micnaheedu waxa

weeyaan waa shaxda uu soo jeediyay

agaasimuhu taas oo u dhigan sidan:

(i) Wiigle, laba

wiigle ama

bille oo ah

xaddigii

dakhliga

shaqaalaha.

(ii) Xaddiga

cashuurta

Shqada ee la

reebay ee ah

wiiglaha, laba

wiiglaha,

amaba bille ah.

(d) “xaddiga qabashada ee aan

macquulka ahayn”, iyada oo loo

eegayo bixinta dakhliga

shaqaalaha ee la siinayo

shaqaalaha xilli aan ahayn wiig,

lab wiig ama bil micnaheedu

waxa weeyaan-

((𝐸𝐼× 365) × 𝑅) × 𝐷

D 365

Halka:

EI ay tahay wadarta xadiga dakhliga shaqaalaha

ee la siiyay shaqaalaha muddadaa cayiman;

D ay tahay inta cisho ee mudadaa cayiman ka

tirsan ee la bixiyay dakhliga shaqaalaha;

R saamiga xaddiga qabashada ee lagu dabaqay

xadiga sanadlaha ah ee dakhliga shaqaalaha;


Final Version

31 December 2016

(f) “withholding rate” means –

(i) for annual employment

income less than Shs. 5

million – 0%;

(ii) for annual employment

income of at least Shs. 5

million – 5% of the

income exceeding Shs. 5

million;

(3) Subject to this regulation, where

employment income is paid weekly, fortnightly or

monthly by an employer to an employee, the

amount of tax to be withheld from the payment

for the completed week, completed fortnight or

completed month is calculated according to the

Employment Income Table of Deductions.

(4) If an employer pays employment income

for a period other than a week, fortnight or month,

the amount of tax to be withheld from the

payment for that period is the non-standard

withholding amount.

(5) If an employer pays employment income

other than in accordance with sub-regulation (3)

and is unable to determine the non-standard

withholding amount in accordance with sub-

regulation (4), the employer may request the

Director, in writing to determine the amount of

tax to be withheld from the employment income.

(6) Where a request has been made under

sub-regulation (5), the Director shall advise the

employer, by notice in writing, of the amount of

tax to be withheld by the employer from the

employment income paid by the employer to the

employee.

(7) In accordance with section 150(3) of the

Act, an employer shall issue to each employee an

annual Employment Income Tax Credit

Certificate setting out –

(f) “Xaddiga Reebida” macnaheedu waxa

weeyaan

i) Shaqaalaha dakhli

sanadeedkiisu ka yaryahay 5

Million wuxuu noqonayaa

0%

ii) Shaqaalaha dakhli

sanadkeedkiisu ka badan

yahay 5 milyan waxaa waxa

ku dhacaya 5%

(3) Sida uu waajibinayo xeerkani, halka

dhakhliga shaqaalaha uu loo shaqeeyuhu

ku siiyay shaqaalaha wiigle, laba wiigle,

ama bille, xaddiga cashuur reebista ee

wiigga, labada wiig ma bisha

dhammaystiran, waxa loo xisaabinaya

iyada oo loo raacayo shaxda ka jarista

dakhliga shaqaalaha.

(4) Haddii loo shaqeeyuhu bixiyo dakhliga

shaqaalaha ee muddo aan ahayn wiig,

laba wiig, ama bil, xaddiga cashuurta ee

la reebay muddada waa xaddiga reebida

ee aan fadhiyin.

(5) Haddii loo shaqeeyuhu bixiyo dakhliga

shaqaalaha xilli aan ahayn sida ku xusan

faqradda (3aad) isla markaana aanu

awoodin in uu helo xaddiga reebista ee

aan fadhiyin,sida ku xusan faqradda

(4aad), loo shaqeeyuu wuxu qoraal ahaan

ka codsanayaa agaasimaha, in uu u

xisaabiyo xaddiga cashuur ee ay tahay in

laga reebo dakhliga shaqaalaha.

(6) Haddii la sameeyay codsi sida ku xusan

faqradda (5aad), agaasimuhu wuxu la

talinayaa loo shaqeeyaha, isaga oo ku

ogaysiinaya qoraal, xadiga cashuur ee ay

tahay in uu loo shaqeeyuhu ka

reebodakhliga shaqaalaha ee uu siinayo

shaqaalihiisa.


Final Version

31 December 2016

(a) the employee’s name, address and

tax identification number; and

(b) the employer’s name, business

address and tax identification

number; and

(c) the amount of employment income

paid by the employer to the

employee during the year of

income; and

(d) the amount of tax withheld under

section 143 of the Act and these

Regulations by the employer from

that income; and

(e) the period of the year of income

that the employee was employed by

the employer.

(8) An annual Employment Income Tax

Credit Certificate shall be issued to each

employee not later than three months after the end

of each year of income.

(9) An employer shall issue to each employee

who leaves the employer’s employment during

the year of income, an Employment Income

Change of Employment Certificate setting out –

(a) the employee’s name, address and

tax identification number; and

(b) the employer’s name, business

address and tax identification

number; and

(c) the amount of employment income

paid by the employer to the

employee during the year of

income;

(d) the amount of tax withheld under

section 143 of the Act and these

Regulations by the employer from

that income; and

(7) Iyada oo loo eegayo qodobka 150 (3) ee

Xeerka, loo shaqeeyuhu waa in uu siiyaa

shaqaale kasta Cadaynta Cashuur Bixinta

ee sannadlaha ah, kaas oo u dhisan sidan:

(a) Magaca shaqaalaha, ciwaanka, iyo

Tirsiga aqoonsiga cashuurta

(b) Magaca loo shaqeeyaha, ciwaanka

ganacsiga iyo Tirsiga aqoonsiga

cashuurta; iyo

(c) Xadiga dakhliga shaqaalaha ee uu loo

shaqeeyuhu siiyay shaqaalihiisa

sanad dakhliyeedka

(d) Xadiga cashuurta ee la reebay ku ee

xusan qodobka 143 ee Xeerka iyo

Xeer nidaamiyayaashan ee loo

shaqeeyuhu ka reebay dakhligaas.

(e) Mudada sanad dakhliyeedka ee uu

loo shaqeeyuhu shaqaalaysiiyay

shaqaalaha.

(8) Cadaynta bixinta cashuurta dakhliga

shaqada ee sannadlaha ah waxa la

siinayaa shaqaale kasta ugu danbeyn

saddex bilood ka dib marka uu

dhammaado sannad dakhliyeedku.

(9) Loo shaqeeyuhu waa in uu siiyo shaqaale

kasta oo ka tagay shaqada inta lagu gudo

jiray sannadka dakhliga, shahaadada

shaqaalaha ee is beddelka dakhliga

shaqaalaha, taas oo u dhigan:

(a) Magaca shaqaalaha, ciwaanka, iyo

tirsiga aqoonsiga cashuurta

(b) Magaca loo shaqeeyaha, ciwaanka

ganacsiga iyo tirsiga aqoonsiga

cashuurta; iyo

(c) Xadiga dakhliga shaqaalaha ee uu loo

shaqeeyuhu siiyay shaqaalihiisa

sanadka dakhliga

(d) Xaddiga cashuurta ee uu reebay kana

reebay loo shaqeeyuhu dakhliga sida


Final Version

31 December 2016

(e) the period of the year of income

that the employee was employed by

the employer.

(10) An Employment Income Change of

Employment Certificate shall be issued to the

employee at the time that the employee leaves the

employer’s employment.

(11) An employee whose Employment Income

Tax Credit Certificate or Employment Income

Change of Employment Certificate has been lost,

stolen or destroyed, may request in writing that

the employer issue a duplicate certificate.

(12) Where a request has been made under

sub-regulation (11), the employer shall comply

with the request and the certificate so issued shall

be clearly marked “duplicate”.

(13) An employer who fails to issue an

Employment Income Tax Credit Certificate or

Employment Income Change of Employment

Certificateas required by sub-regulations (7) to

(12) is liable to pay penal tax not exceeding 10

currency points.

(14) An employer who fails to issue a

duplicate Employment Income Tax Certificate or

Employment Income Change of Employment

Certificate as required by sub-regulation (12) is

liable to pay penal tax not exceeding 10 currency

points.

(15) An employer shall deliver to the Director

not later than the 15th day of each month a

Monthly Employment Income Withholding

Return for the preceding month, in the form


section 42(1) of the Act, that includes –

(a) the employer’s name, place of

business and tax identification

number; and

(b) for each employee of the

employer –

ku xusan qodobka 143 ee xeerkan iyo

xeer nidaamiyahan

(e) Mudada ka mid ah sanad dakhliyeed

ka ee uu loo shaqeeyuhu

shaqaalaysiiyay shaqaalaha.

(10) Cadaynta Isbadelka dakhliga

shaqaale waan in la siiyaa shaqaalaha

markuu ka tago shaqada loo shaqeeyaha.

(11) Shaqaalaha ay cadaynta bixinta

cashuurta shaqaalahu ama cadaynta

isbedelka shaqo ka luntay, laga xaday

amaba ka burburtay, wuxu qoraal ahaan

ku codsanaya in uu loo shaqeeyuhu u

sameeyo cadayn kale.

(12) Hadii la sameeyay codsi sida ku

xusan faqradda (11aad), loo shaqeeyuhu

waa in uu aqbalaa codsiga iyo cadaynta

la sameeyayana waa in lagu dul suntaa

“nuqul”.

(13) Loo shaqeeyaha ku guuldaraysta

in uu bixiyo Cadaynta Bixinta Cashuurta

Dakhliga ama Cadaynta Isbedelka ku

yimaada Dakhliga Shaqaalaha, sida ku

xusan faqradda (7aad) iyo (12aad) ee Xeer-

nidaamiye hoosadyada waxaa ku

waajibtay ganaax cashuureed oo aan ka

badnayn 10 buundo lacageed.

(14) Loo shaqeeyaha ku guuldaraysta in uu

bixiyo Nuqul ah Cadaynta Bixinta Cashuurta

ama Nuqul ah Cadaynta Isbedelka ku yimaada

Dakhliga Shaqaalaha sida ku xusan faqrada 12aad

ee xeernidamiyayaasha, waxaa ku waajibtay

ganaax cashuureed oo aan ka badnayn 10

Buundo lacageed.

(15) loo shaqeeyahu waa inuu u soo gudbiyaa

agaasimaha ugu danbeyn Maalinta 15aad ee bil

walba xisaabcelinta cashuurta shaqaalaha bishii

hore ee uu sii qabtay, isaga oo ku soo gudbinaya

foomka uu soo u tusmeeyo agaasimuhu, sida uu


Final Version

31 December 2016

(i) the employee’s name and

tax identification number;

and

(ii) the total of the employment

income paid to the

employee for that month;

and

(iii) the total of the tax withheld

from the employee’s

employment income for

that month; and

(iv) the total of the tax paid by

the employer for the month

in accordance with section

148 of the Act.

(16) An employer who fails to deliver a

Monthly Employment Income Withholding

Return as required by sub-regulation (15) is liable

to pay penal tax of one currency point for each

day that the employer fails to deliver the return.

(17) An employer shall deliver to the Director

not later than 31st January each year an Annual

Employment Income Withholding Return for the

preceding year of income, in the form prescribed

by the Director in accordance with section 42(1)

of the Act, that includes –

(a) the employer’s name, place of

business and tax identification

number; and

(b) for each employee of the

employer –

(i) the employee’s name and

tax identification number;

and

(ii) the total of the employment

income paid to the

employee; and

dhigayo qodobka 42(1) ee Xeerka Dakhliga,

waana in laga helaa:

(a) Magaca loo shaqeeyaha, goobta ganacsi

iyo Tirsiga aqoonsiga cashuur bixiyaha

(b) Shaqaalaha loo shaqeeyaha:

(i) Magaca shaqaalaha iyo tirsiga

aqoonsiga cashurbixiyaha; iyo

(ii) Wadarta dakhliga shaqaalaha ee

la siiyay shaqaalaha bishaas; iyo

(iii) Wadarta cashuurta shaqaalaha ee

uu reebay loo shaqeeyuhu

bishaas; iyo

(iv) Wadarta cashuurta uu loo

shaqeeyuhu bixiyay bisha, iyada

oo loo eegayo qodobka 148 ee

xeerkan.

(16) loo shaqeeyaha ku fashilma in uu soo

gudbiyo Xisaabcelinta Cashuurta Dakhliga

Shaqaalaha ee billaha ah, sida uu ka xusan Xeer-

nidaamiye hoosaadkan (15aad)waxaa ku

waajibtay ganaax cashuureed oo aan ka badnayn

1 buundo lacageed maalin kasta oo uu loo

shaqeeyuhu ku guuldaraysto in uu soo gudbiyo

xisaab-celinta cashuurtaas.

(17) Loo shaqeeyahu waa inuu u soo gudbiyaa

agaasimaha ugu danbeyn 31 ka bisha kowaad ee

sannad walba Xisaab-celinta Cashuurta ka

reebista shaqaalaha ee sanadkii ina soo dhaafay,

isaga oo ku soo gudbinaya foomka uu tusmeeyey

agaasimaha, sida uu sheegayo qodobka 42 (1) ee

xeerka, waxaana ku jira:

(a) magaca loo shaqeeyaha, goobta ganacsiga

iyo tirsiga aqoonsiga cashuur bixiyaha

(b) Shaqaale kasta ee loo shaqeeyaha:

(i) Magaca shaqaalaha iyo tirsiga

aqoonsiga cashurbixiyaha; iyo

(ii) Wadarta dakhliga shaqaalaha ee la

siiyay shaqaalaha iyo


Final Version

31 December 2016


from the employee’s

employment income; and

(iv) a copy of the Employment

Income Tax Certificate

issue to the employee; and

(v) if the employee is no longer

employed by the employer

at 31st December of the

year of income, a copy of

the Employment Income

Change of Employment

Certificate.

(18) An employer who fails to deliver an

Annual Employment Income Withholding Return

as required by sub-regulation (17) is liable to pay

penal tax of two currency points for each day that

the employer fails to deliver the return.

(iii) Wadarta cashuurta shaqaalaha ee uu

reebay loo shaqeeyuhu iyo

(iv)Hal nuqul oo ah cadaynta bixinta

cashuurta dakhliga ee shaqaalaha

(v) Haddi aanu shaqaalahu u

shaqaynin loo shaqeeyaha 31 ka

December ee sanad

dakhliyeedka, waxa laga rabaa

nuqulka Cadaynta Isbedelka

Dakhliga ee shaqaalaha.

(18) loo shaqeeyaha ku guuldaraysta in uu soo

gudbiyo Xisaab-celinta Cashuurta Reebida

Dakhliga ee Dhaqaalaha oo sanad ah, sida ku

xusan Xeer-nidaamiye hoosaadka (17aad),

waxaa ku waajibtay ganaax cashuureed oo aan

ka badnayn laba buundo lacageed maalin kasta

oo uu ku guuldaraysto inuu soo gudbiyo

Xisaab-celinta.

Regulation 19: Withholding of Tax– General

(1) This regulation applies to the reporting of

tax withheld and the issue of tax credit certificates

under section 150 (3) of the Act.

(2) A withholding agent who is required to

issue a tax credit certificate to a payee shall sign

the certificate and shall issue it by causing it to be

delivered to the payee personally.

(3) Where a tax credit certificate cannot be

delivered, the withholding agent shall forward the

certificate to the Director within seven days after

the date on which the withholding agent attempted

to deliver the certificate.

(4) A payee whose tax credit certificate has

been lost, stolen or destroyed, may request in

writing that the withholding agent issue a

duplicate certificate.

Xeer-nidaamiyaha 19: Cashuur ka Reebista

– Guud ahaan

(1)Xeer nidaamiyahani waxaa lagu dhaqayaa

Xog-celinta Cashuurta ka Reebista iyo siinta

Cadaynta BixintaCashuurta, sida ku cad

qodobka 150 (3) ee Xeerka dakhliga

(2)Wakiilka cashuur Reebista, kaas oo u baahan

inuu siiyo CadayntaBixinta Cashuurta waa inuu

saxeexaa Cadaynta, sababeeyaa sidoo kalena

waa in uu gaadhsii qaataha laftiisa.

(3)Meesha aan Cadaynta Bixinta Cashuurta la

gaadsiin Karin qaataha, Wakiilka Cashuur

Reebistu wuxu Cadaynta u soo gudbin doonaa

Agaasimaha muddo 7 cisho gudahood ah, ka dib

taariikhda uu Wakiilku isku dayay inuu soo

gaadhsiiyo Cadaynta.

(4) qaataha ay ka lunto, laga Xaday, ama ka

baaba’dayCadaynta Bixinta Cashuurtu, waxa uu

qoraal ahaan uga codsanayaa Wakiilka Reebista

in uu u sameeyo nuqul bedel ah.


Final Version

31 December 2016

(5)Where a request has been made under sub-

regulation (4), the withholding agent shall comply

with the request and the certificate so issued shall

be clearly marked “duplicate”.

(6) The personal representative of a payee

who dies during the year of income may apply, in

writing, to the withholding agent of the deceased

payee for a tax credit certificate in respect of that

part of the year of income prior to the death of the

payee.

(7) A payee who intends to cease to be a

resident person may apply in writing, to his or her

withholding agent for a tax credit certificate in

respect of that part of the year of income prior to

the payee ceasing to be a resident person.

(8) Where an application has been made

under sub-regulation (6) or (7), the withholding

agent shall issue the personal representative or

payee with the certificate within seven days after

the application is made.

(9) A withholding agent who ceases to carry

on business shall issue a tax credit certificate to

each payee prior to ceasing business.

(10) A withholding agent who fails to issue a

tax credit certificate as required by section 150(3)

of the Act and in accordance with this regulation


(11) A withholding agent who fails to issue a

tax credit certificate as required by section 150(3)

of the Act and in accordance with this regulation

commits an offence and is liable on conviction to

a fine not exceeding 10 currency points.

(12) A withholding agent, other than

employer, shall deliver to the Director not later

than 31st January each year an Annual

Withholding Return for the preceding year of

(5) Marka la sameeyo codsi sida uu ku xusan

Xeeri-nidaamye hoosaad(4aad), Wakiilka

Reebistu wuxu aqbalaaya codsiga,Cadayntana

waa in lagu dul qoraaa “nuqul bedel ah”

(6) Qofka matalaya qaatahageeriyooday sanad

dakhliyeed gudihiis, wuxu qoraal ahaan u

qoranayaa codsi Wakiilka Cashuur Reebista, in

uu u qoro CadayntaBixinta Cashuurtaqof ka

geeriyooday, qaybta sanad dakhliyeed ka ee ka

horeysay intii aanu geeriyoonin.

(7) qaataha ku talo galay in uu joojiyo

daganaanshaha dalka, wuxu qoraal ahaan u

codsanayaa Wakiilka Cashuur Reebista

CadayntaBixinta Cashuurta, iyada oo loo eegayo

qaybta sanad dakhliyeedka ee ka horeysay

xilliga uu joojinayo in uu yahay qof deegaan ah.

(8) Haddii codsi la sameeyay sida ku xusan

Xeer-nidaamiye hoosaadada (6aad) iyo (7aad),

Wakiilka Cashuur Reebistu wuxu u samaynayaa

Cadaynta qofka matalaya ama qaataha 7 cisho

gudahood ka dib maalinta uu codsiga sameeyay.

(9) Wakiilka Cashuur Reebistu ee joojiyaya

ganacsiga waa in uu u sameeyaa Cadaynta

Bixinta Cashuurta qof kasta oo qaate ahaa ka hor

inta aanu ganacsiga Joojin.

(10) Wakiilka Cashuur Reebista ee ku

guuldaraysta in uu sameeyo Cadaynta Bixinta

Cashuurta sida ku xusan qodobka 150(3) ee

Xeerka, iyo sida uu dhigayo xeer-

nidaamiyahani, waxaa ku waajibaya Ganaax

Cashuureed oo aan ka badnayn 10 buundo

lacageed.

(11) Wakiilka Cashuur Reebista ee ku

guuldaraysta in uu sameeyo Cadaynta Bixinta

Cashuurta sida ku xusan qodobka 150(3) ee

Xeerka, iyo sida uu dhigayo xeer-

nidaamiyahani, waxaa uu galay fal dambiyeed

waxaa ku waajibaya ciqaabganaax ah oo aan ka

badnayn 10 buundo lacageed.


Final Version

31 December 2016

income that includes –

(a) the withholding agent’s name,

place of business and tax

identification number; and

(b) for each payee paid by the

withholding agent –

(i) the payee’s name and tax


(ii) the total of the withholding

amounts paid to the payee;

and


from the amounts paid to

the payee; and

(iv) a copy of the tax credit

certificates, including

duplicate certificates,

issued to each payee.

(13) A withholding agent who fails to deliver

an Annual Withholding Return as required by

sub-regulation (12) is liable to pay penal tax of 15

currency points.

(14) A withholding agent who fails to deliver

an Annual Withholding Return as required by

sub-regulation (12) commits an offence and is

liable on conviction to a fine not exceeding two

currency points for each day that the employer

fails to deliver the return.

(12) Wakiilka Cashuur Reebista, ee aan ahayn

loo shaqeeyaha, wuxu u soo gudbinayaa

agaasimaha ugu danbeyn 31kabisha kowaad ee

sanad walba Xisaab-celinta Cashuur-Reebista

sannadlaha ee sanadkii hore, waxaana ku jira:

(a) Magaca wakiilka cashuur reebaha, goobta

ganacsi iyo tirsiga aqoonsiga cashuurt bixiyaha

(b) Cid kasta uu lacag siiyay wakiilka cashuur

reebista

(i) Magaca mushahar qaataha iyo tirsiga

aqoonsiga cashuur bixiyaha; iyo

(ii) Wadarta cashuurta la reebay ee la siiyay

lacag qaataha

(iii) Wadarta cashuurta ee laga reebay qadarka la

siiyay lacag qaataha

(iv) Nuqul ah Cadaynta Bixinta Cashuurta oo ay

ku jirto koobiga Cadaynta ee uu soo gudbiyay

lacag qaataha.

(13) Wakiilka cashuur Reebaha ku guuldaraysta

in uu soo gudbiyo xisaab-celinta cashuur

Reebista sannadlaha ah sida ku xusan Xeer-

nidaamiya (11aad) waxaa ku waajibay ganaax aan

ka badanayn 15 buundo lacageed maalin kasta

oo uu loo shaqeeyuhu ku fashilmo in uu soo

gudbiyo xisaab-celinta.

(14) Wakiilka cashuur Reebaha ku guuldaraysta

in uu soo gudbiyo xisaab-celinta cashuur

Reebista sannadlaha ah sida ku xusan Xeer-

nidaamiya (11aad) wuxu galay danbi waxaana u

waajibay xukun ganaax oo aan ka badnayn laba

buundo lacageed maalin kasta oo uu loo

shaqeeyuhu ku fashilmo in uu soo gudbiyo

xisaa-bcelinta.


Final Version

31 December 2016

CHAPTER 9: REGISTRATION

Regulation 20: Persons liable to register

Every person who is –

(a) a taxpayer liable to pay tax

under Chapter 2;

(b) a withholding agent under Part

11 of Chapter 2 of the Act;

(c) a manufacturer obliged to

register under section 158 of the

Act;

(d) a service provider required to

register to under section 169 of

the Act; or

(e) an importer, manufacturer,

supplier or producer of any

goods or services that are liable

to excise tax in accordance with

Chapter 4 of the Act,

shall apply to the Director and be registered as

provided in this regulation.

CUTUBKA 9: DIIWANGALINTA

Xeernidaamiyaha 20: Qofka ay ku Waajibtay

inuu is Diiwangaliyo

Qof kasta oo:

(a) ah cashuurbixiye ay ku waajibtay in uu

cashuur bixiyo sida ku xusan Cutuba 2;

(b) Wakiil cashuur Reebe ah, sida ku qeexan

qodobka 2 (ffff) ee Xeerka, qaybta 11 ee

Cutubka labaad ee Xeerka

(c) Wax warshadeeyaha, waxa ku waajibtay

cashuur sida ku xusan qodobka 158 ee

Xeerka;

(d) adeeg-bixiye, waxa looga baahanyahay

in uu is diiwangaliyo sida ku xusan

qodobka 169 ee Xeerka, ama

(e) soo dajiye, wax warshadeeye, qaybiye

ama soo saare badeecad ama adeeg,

kaas oo ay ku waajibtay cashuurta

Xakamaynta, sida ku xusan Cutubka 4

aad ee Xeerka,

waa in ka codsadaan agaasimaha waana in ay

is diiwaangaliyaan sida ku xusan Xeer-

nidaamiyaha.

Regulation 21: Persons entitled to register

A person who is a manufacturer but is not obliged

to register under section 158 of the Act may apply

to the Director to be voluntarily registered in

accordance with section 158(5) of the Act and as

provided in this regulation.

Xeer-nidaamiyaha 21: Qofka xaq u leh in la

diiwangaliyo

Qofka wax warshadeeya ee aanay ku waajibin

in uu is diiwaangaliyo sida ku xusan qodobka

158 ee Xeerka, waxa uu ka codsanayaa

agaasimaha in si folontari ah loo diiwaangaliyo

iyada oo loo eegayo qodobka 158 (5) ee

Xeerka, iyo sida ku xusan Xeer-nidaamiyaha.

Regulation 22: Date of liability to register

(1) A person liable to register under

regulation 20 shall apply to be

registered not later than 21 days

after a registration event.

Xeernidaamiyaha 22: Taariikhda ay

waajibtay in la is diiwaangaliyo

(1) Qofka ay ku waajibtay in la diiwangaliyo

sida ku xusan xeernidaamiyaha 20aad waa

inuu codsada si loo diiwaangaliyo ugu

danbayn 21 cisho ka dib xaflada

diiwaangalinta.


Final Version

31 December 2016

(2) For this regulation “registration event”

means –

(a) commencement of any activity,

including employment, a

business or renting of property,

for which the person will receive

income that is liable to tax under

Chapter 2; or

(b) commencement of any activity

during which the withholding

agent is liable to make a

payment to which Part 11 of

Chapter 2 applies; or

(c) on the last day of any period of

12 months where, during that

period, a person carrying on a

business of manufacture or of

providing services made

supplies of taxable goods or

taxable services that in

aggregate are at least Shs.

250,000,000; or

(d) on the first day of any period of

12 months where, for that

period, there are reasonable

grounds that a person carrying

on a business of manufacture or

of providing services shall make

supplies of taxable goods or

taxable services that in

aggregate are at least SlShs.

250,000,000; or

(2) Xeer-nidaamiyahan “Xaflada

diiwaangalinta” waxa looga jeedaa

(a) Bilaabista dhaqdhaqaaq, oo ay ku

jirto shaqaalaysiin, ganacsi ama

kirayn hanti, kaas oo uu qofku ku

gudoomayo dakhli u ku waajibay

cashuur sida ku xusan Cutubta 2; ama

(b) Bilaabista dhaqdhaqaaq kaas oo uu

Wakiilka cashuur reebistu ay ku

waajibtay in uu bixiyo mushahar taas

oo qaybta 11 ee Cutubka 2 ku

dabaqmaysa; ama

(c) Maalinta u danbeysa ee mudo kasta

oo ah 12 ka bilood, oo mudadaas,

qofku uu ku ganacsado warshadayn

ama bixin adeeg uu sameeyay amaba

uu iibiyo badeecad iyo adeeg ay ku

waajibtay cashuur taas oo ah celcelis

ahaan ugu yaraan 250,000,000 Sl

Shilin; ama

(d) Maalinta u horeysa mudo kasta oo ah

12 ka bilood, oo mudadaas ay jirto

sabab macquul ah oo uu qofku wado

ganacsi warshadayn ah ama bixiya

adeeg cashuurgal ah ama uu iibiyo

alaab cashuuri ku waajibtay kaas oo

celcelis ahaa ah ugu yaraan Slsh

250,000,000 ; ama

(e) Bilaabista dhaqdhaqaaq kaas oo u

qofku soo dajiyo, wax warshadeeyo,

amaba uu bixiyo alaab ama adeeg ay


Final Version

31 December 2016

(e) commencement of any activity

as part of which the person shall

import, manufacture, supply or

produce any goods or services

that are liable to excise tax in

accordance with Chapter 4 of the

Act.

(3) For sub-regulation (2)(c) and (2)(d), the

amount of the taxable supplies made by a person

include the amount of taxable supplies made by a

related person, defined as “associate” in

accordance with section 2(e) of the Act.

(4) For sub-regulation (2)(d), the Director

shall determine “reasonable grounds” by having

regard to similar manufacturers or suppliers

making supplies of similar goods or services in

the same district.

ku waajibtay Cashuurta Xakamayntu

sida ku xusan Cutubka 4 aad ee

xeerka

(3) Xeernidaamiyaha hoosaadka (2aad) (c)

iyo (2aad) (d), xadiga cashuurgalka ah ee

uu badeecada uu qaybiyo qofku ee ay ku

jirto xadiga cashuurgalka la bixiyay ee uu

sameeyay qof la xidhiidha, waxa lagu

qeexayaa “xidhiidh” sida ku xusan

qodobka 2 (e) ee Xeerka

(4) Xeer-nidaamiya hoosaadka (2aad) (d),

agaasimuhu wuxu go’aminaya sabab

macquul ah in uu helo wax

warshadaynta isla mid ah ama bixiye

adeeg iyo alaab isku mid kuna bixiyo

isku hal meel.


Final Version

31 December 2016

Regulation 23: Application for registration

(1) A person liable to register under

regulation 20 (referred to in this sub-regulation as

“applicant”) shall apply to the Director for

registration on the prescribed form, setting out –

(a) the applicant’s name, physical

location and postal address; and

(b) the nature of the applicant’s

business and its business name,

if different from the applicant’s

name; and

(c) the date of the registration event;

and

(d) the type or types of registration

applied for; and

(e) an estimate of theapplicant’s

turnover for the next period of

12 months, including the value

of goods or services referred to

in sub-regulation 22(2); and

(f) any other information required

by the Director; and

(g) a statement that the information

given by the applicant is

complete and correct; and

(h) the signature of the applicant.

(2) A person entitled to register under

regulation 21 (referred to in this sub-regulation as

“applicant”) shall apply to the Director for

registration on the prescribed form, setting out –

(a) the applicant’s name, physical

location and postal address; and

(b) the nature of the applicant’s

business and business name, if

Xeer-Nidaamiye 23: Codsiga Diwaangelinta

1. Qofka ay waajibku tahay inuu isdiwaangeliyo

sida ku xusan Qodobka 20(ee Xeer-nidaamiyaha

hoosaadkasida “Codsadaha”) ayaa ka codsan

doona agasimaha si uu isu diwaangeliyo foomka

loogu talo galay, laga rabo in ay ka muuqato:-

a) Magaca codsadaha, halka uu degan

yahay iyo cinwaankiisa oo

dhamaystiran

b) nooca ganacsi ee codsadaha iyo

magaca ganacsiga, haddii uu ka duwan

ka magaca codsadaha; iyo

c) taariikhda dhacdada diiwaangelinta;

d) nooca ama noocyada diiwaangelinta la

codsaday; iyo

e) qiyaasta codsadaha Dakhliga guud ee

mudad soo socda ee 12 bilood, ay ka

mid yihiin qiimaha alaabta ama

adeegyada ku tilmaaman

Xeernidaamiye hoosaadkan 22 (2); iyo

f) macluumaadka kale ee Agaasimuhu u

baahan yahay ; iyo

g) Odhaahda qoraalka ah ee uu

codsadahu ku cadaynayo in ay

dhamaystiran yihiin iyo saxna yihiin;

iyo

h) Saxiixa codsadaha.

2. Qofka xaqa u leh inuu isdiwaangeliyo sida ku

xusan Xeer-nidaamiyaha 21aad ee (isaga

tixraacaya xeernidaamiye hoosaadka

“Codsadaha”) ayaa ka codsan doona Agasimaha

inuu isku diwaangeliyo foomka loogu talo

galay, taas oo laga rabo in ay ka muuqato:-


Final Version

31 December 2016

different from the applicant’s

name; and

(c) details of the applicant’s bank

account and record keeping; and

(d) an estimate of the applicant’s

turnover for the next period of

12 months, including the value

of goods or services referred to

in sub-regulation 22(2)(c); and

(e) any other information required

by the Director; and

(f) a statement that the information

given by the applicant is

complete and correct; and

(g) The signature of the applicant.

(3) The person applying to register under

sub-regulation (1) shall be –

(a) the sole proprietor, in the case of

a sole proprietorship; or

(b) a partner, in the case of a

partnership; or

(c) a director or company secretary,

in the case of a company; or

(d) a person with power of attorney

to act on behalf of the business.

(4) The Director may, after receiving an

application, request an applicant to provide such

further information as the Director may consider

necessary for completion of the registration.

(5) A person requested under sub-regulation

(3) shall provide to the Director such further

information within 14 days of the request.

a) Magaca codsadaha, halka uu degan

yahay iyo cinwaankiisa oo

dhamaystiran

b) nooca ganacsi ee codsadaha iyo

magaca ganacsiga, haddii uu ka duwan

yahay magaca codsadaha; iyo

c) Xisaabta bangiga uga furan oo

Faahfaahsan iyo xogtiisa ganacsi oo

faahfaasan

d) qiyaasta codsadaha Dakhliga guud ee

mudada 12 bilood soo socda, oo ay ka

mid yihiin qiimaha alaabta ama

adeegyada ku tilmaama Xeernidaamiye

hoosaadka 22 (2) (c ); iyo

e) macluumaad kale ee Agaasimuhu uga

baahan yahay; iyo

f) Cadayn qoraal ah uu ku cadaynayo in

uu xogta uu ku soo buuxiyay foomka

codsadahu in ay dhamaystiran yihiin

saxna yihiin; iyo

g) Saxiixa codsadaha.

3. Qofka codsanaya inuu is-diwaangeliyo sida

ku xusan xeer-nidaamiye hoosaad (1aad),

waxay noqon doonaa:

a) waa qofka leh ganacsigaas, marka

Ganacsiga yahay mid qof keligii

leeyahay

b) waa qofka ka qaybta ah shirkada

(shuraako ), marka ganacsigu yahay

mid shurkad lagu yahay

c) Agaasimaha ama Xoghayaha shirkada

marka Ganacsigu yahay shirkad.

d) Qofka awood sharciga waafaqsan ka

haysta cida awoodda u leh inuu metelo

ganacsigaas

4. Agaasimuhu, ka dib marka uu soo gaadho

xogtii codsiga, waxa ka dalban karaa codsadaha

inuu ku soo daro xogo dheraad ah hadii

agaasimuhu u arko in ay lagama maarmaan u

tahay dhamaystirka diwaangelinta


Final Version

31 December 2016

5. Qofka ku codsaday isdiwaangalin sida

ku xusan xeer-nidaamiye hoosaadka (4)

waxa uu ugu soo gudbin doonaa xogtaas

dheeraadka ee Agaasimuhu codsaday

mudo 14 cisho gudahood ee ka

bilaabmaysa xiliga

laga codsaday


Final Version

31 December 2016

Regulation 24: Director shall approve or refuse

applicationfor registration

(1) The Director shall –

(a) consider every application

made under this regulation;

and

(b) verify the correctness of the

information on the application;

and

(c) verify if the applicant has

previously been issued with a tax


(d) determine whether the applicant is

required or entitled to be

registered under the Act,

andshall accordingly register the person or refuse

to register the person.

(2) If the Director registers a person, the

Director shall issue a certificate of registration to

the person, which shall state –

(a) the name and address of the

registered person; and

(b) the unique tax identification

number of the registered person;

and

(c) the category of taxpayer (large,

medium or small); and

(d) the location of the office from

where the person’s tax affairs

shall be administered; and

(e) the registration date,

and also, for withholding agents, manufacturers,

suppliers of services and those liable to pay excise

tax –

Xeeri-nidaamiye 24: Agaasimaha ayaa

ogolaandoona ama diidi doona Codsiga

diwaangelinta

(1) Agasimaha waxuu

(a) tixgelin siin doona oo codsiga lagu saleeyay

si waafaqsan xeernidamiyahan

(b) xaqiijin doonaa ilaa xad intay saxan

yihiin macluumaad ku qoran arjia

(c) xaqiijin doonaa codsaduhu hore u haystay

tirsiga aqoonsiga Cashuur bixiyaha iyo inkale

(d) go’aamin doona in cashuur bixiyuhu looga

baahan yahay diwaangelinta ama uu Xeer xaq u

siiyey inuu is diwaangaliyo,

iyadoo loo eegayo qofku noqon doona mid la

diwaangelyay ama qof loo diiday diwaangelintii

(2) Qofka la diwaangeliyo agaasimaha waxa uu

siin doona shahaadada qofka la diwaangeliyay;

waxaana lagu qori doonaa:-

(a) magaca iyo cinwaanka qofka la

diwaangelyay

(b) tirsiga aqoonsiga cashuur

bixiyaha u gaarka ah

(c) waxa lagu xusi doonaa qaybta uu

kaga jiro kala soocida

cashuurbixinta sida (cashuur

bixiye wayn, Cashuurbixye

dhexe iyo cashuurbixye yar)

(d) waxa lagu xusi doonaa halka uu

ku yaalo iyo meesha uu gayn

doona warbixinta arimaha

cashuuraha ee laga maamuli

doono

(e) Taariikhda la diiwaangeliyay,

sida wakiilka cashuur reebaha,

wershaydlayda

,adeegbixiyayaasha , kuwa kale

ee ay waajib ku tahay in ay

bixiyaan Cashuurta xakamaynta


Final Version

31 December 2016

(f) the location of the place of

business of the registered person;

and

(g) the business name, if different, of

the registered person; and

(h) the tax or taxes for which the

person is registered; and

(i) the date when the registration

takes effect.

(3) For sub-regulation (2)(i), the date when

the registration takes effect is –

(a) for a manufacturer required to be

registered, the date in section

158(8)(a) of the Act; or

(b) for a manufacturer who

voluntarily registers, the date in

section 158(8)(b) of the Act; or

(c) for a supplier of services, the date

in section 169(6) of the Act; or

(d) in all other cases, the date of issue

of the certificate.

(4) A registered person who carries on

business shall keepand publicly display at the

principal place of business his original certificate

of registration as a registered person and at every

branch of the business a copy of the original

certificate of registration.

(5) The Director shall refuse an application

for registration –

(a) if the Director is not satisfied that

the person is required to register

in accordance with the Act; or

(b) in the case of an application made

under regulation 21 –if the

(f) meesha uu degan yahay qofka

leh ganacsiga la diwaangelyay

(g) magaca ganacsiga, hadii ay kala

duwan yihiin magaca ganacsiga

iyo qofka leh ganacsiga la

diwaanlinayo

(h) Cashuur ama cashuuraha laga

doonayo qofka la diwaangelyay

(i) taariikhdaay dhaqangal tahay

diwaangelintu

(3) Sida ku xusan Xeeri-nidaamiye hoosaadka

2aad(1) ee qodobkan taariikhda ay dhaqangal

noqon doonto diwaangelintu waa

(a) Wershaydlayda looga baahan yahay in ay

is diiwaangelyaan, waa xiliga ku xusan

Qod 158 (8) (a) ee Xeerka Dakhliga

(b) Wershaydlayda aan looga baahnayn,

balse iskood isu diiwaangelya , xiliga ku

xusan Qod 158 (8) (b) ee Xeerka

Dakhliga

(c) Adeegbixiyayaashana, xiliga ku xusan

Qod 169 (6) Xeerka Dakhliga

(d) Waxyaalaha kale oo dhan, waa xiliga la

siiyo shahaadada

(4) Qofka diwaangashani ee ganacsi ku jira wuu

ku hayn doonaa nuqulka asalka ah ee shahaadada

diwaangelinta halka xarunta ganacsigiisa ku

yaalo, isaga oo laamihiisa kalena dhigi doona

nuqul koobi ah oo ka sawiray nuqulka asalka ah

ee shahaadadiisa diwaagelinta.

(5) Agaasimuhu marka uu diidi

doonodiwaangelinta, waa

(a) haddii agasimuhu ku qanci

waayo qofkaas in looga baahan

yahay in la diwaangeliyo si

waafaqsan Xeerka

(b) hadii codsiga lagu sameeyay

xeernidamiyaha 21aad, waxa lagu

dabakhayaa sharciga, haddii ay

jiraan xaaladaha ku xusan Qod

158 (7) ee Xeerka


Final Version

31 December 2016

circumstances in section 158(7) of

the Act apply.

(6) The Director shall in writing notify a

person of the refusal under sub-regulation (5) to

register.

6. Agaasimahu waxa uu qoraal ku ogaysiin

doonaa qofka loo diiday in la diwaangeliyo sida

ku xusan farqada 5aad ee Xeernidaamiyahan.

Regulation 25: Registration by Director in

event of failure to register

(1) The Director may register a person for the

purposes of the Act if the person fails to make an

application and the Director is satisfied that the

person is required to be registered under the Act.

(2) For a registration made under sub-

regulation (1), the Director shall issue a certificate

of registration in accordance with sub-regulation

24(2).

(3) Sub-regulation 24(4) applies to a

certificate issued pursuant to a registration under

this regulation.

Xeer-nidaamiye 25: Diwaangelinta marka

qofka ku guuldaraysto inay isdiwaangeliyaan.

1. Agaasimuhu waxa uu u raacayaa diwaanglinta

si waafaqsan Xeerka, haddii qofku ku

guuldarystay inuu keeno codsigii marka

agaasimuhu ku qanco in qofkaas looga baahan

yahay in la diwaangeliyo.

2. Diwaangelinta lagu sameeyay farqada (1) ee

Xeernidaamiyahan, agaasimuhu waxa uu siin

doonaa shahaadada diwaangelinta eek u xusan

Xeenidaamiyaha 24 (2)

3. Waxa lagu dabakhayaa Xeernidaamiyaha 24

(4), shahaadada diwaagelinta ee la siiyaya si

wafaqsan Xeernidamiyahan

Regulation 26: Amendment of

registration

(1) If a person registered under one ground

under regulation 20 subsequently becomes liable

to be registered under one or more grounds in

regulation 20, the person shall apply to the

Director on the approved form for an amended

certificate of registration within 21 days of

becoming additionally liable.


for amendment under sub-regulation (1) unless

satisfied that the person is additionally –

(a) a taxpayer liable to pay tax

under Chapter 2; or

Xeer-nidaamiye 26: Wax-bedelaada

Diwaangelinta

1. hadii uu ahaa qof hore isagu diwaangeliyay

mid ka mid ah sababaha ku xusan

Xernidaamiyaha 20, markasta oo ay timaado arin

looga baahan yahay isdiwaangelin maadaama ay

soo kordheen mid ama laba sababood ee ku

xusan Xeernidaamiyaha 20, qofkaas waxa uu

agaasimaha ka dalban doonaa foomka loo

dejiyay ee bedelaada shahaadada diwaangelinta

21 cisho gudahood mrka ay timaado arintaaas

soo korodhay

2. Agaasimuhu wuu diidi karaa codsigaas waxka

bedelista ee ku xusan Xeernidaamiyahan

farqadiisa (1) haddii aanu ku qancin in qofkaasi

ay usoo kordheen

(a) Cashuurta ku waajibtay Cashuurbixiyaha

ee lagu jideeyay Cutubka labaad ee

Xeerka dakhliga


Final Version

31 December 2016

(b) a withholding agent under Part

11 of Chapter 2 of the Act; or

(c) a manufacturer under section

158 of the Act; or

(d) a service provider under section

169 of the Act; or

(e) An importer, manufacturer,

supplier or producer of any

goods or services that are liable

to excise tax in accordance with

Chapter 4 of the Act.

(3) If the Director approves an application

made under sub-regulation (2) –

(a) the Director, shall issue a

certificate of amended

registration; and

(b) the person shall return the

original certificate of registration

to the Director within seven days

of the notification.


certificate of amended registration issued under

sub-regulation (3).

(b) Wakiilka Cashuurka reebaha ee ku xusan

Qaybta 11aad ee Cutubka 2aad ee Xeerka

dakhliga

(c) Wershaydlayda ku xusan Qod 158 ee

Xeerka Dakhliga

(d) Adeegbixyayaasha ku xusan 169 ee

Xeerka Dakhliga

(e) Soo dejiye, wershedlayaal, keenayaal

ama soo saarayaasha badeecado ama

adeegyo kaas oo ay ku ay ku waajibtay

Cashuurta Xakamayntu suda ku xusan

Cutubka 4aad ee Xeerka Dakhliga

3. Agaasimaha ayaa ogolaanaya arjiga lagu

sameeyay si waafaqasan Xeernidaamiyahan

farqadiisa 2aad.

(a) Agasimaha ayaa siin doona caddaynta

shahaadada diwaangelinta la bedelay

(b) Qofkaasi waxa uu ku soo celin doonaa

nuqulka asalka ah ee shahaadada

diwaangelinta mudo 7 cisho gudahood ka

dib marka la wergeliyo

(4)Xeernidamyaha 24 (4) ayaa lagu

dabakhaqayaa cadaynta la bedelay

shahaadada diwaangelinta la bixiyey si

waafaqsan xeernidaamiye hoosaad

ka3aad.


Final Version

31 December 2016

Regulation 27: Cancellation of registration

(1) A registered person who –

(a) as a registered manufacturer ceases

to make taxable supplies in

accordance with section 158(11) of

the Act; or

(b) as a registered provider of taxable

services ceases to be required to be

registered under section 168(9) of

the Act; or

(c) as withholding agent no longer

reasonably expects, for a period of

12 months, to make a payment to

which part 11 of Chapter 2 applies,

shall apply on the prescribed form to the Director

for a certificate of cancellation of registration,

within 21 days of the date of ceasing to be liable

to be registered.


for cancellation under sub-regulation (1) unless

satisfied that the person is no longer required to be

registered in accordance with the Act.

(3) If the Director approves an application

made under sub-regulation (1) –

(a) the Director, shall issue a

certificate of amended

registration, that notes the

cancellation of the registration

under this regulation; and

(b) the person shall return the

original certificate of registration

to the Director within seven days

of the notification.


certificate of amended registration issued under

sub-regulation (3)

Xeer-nidaamiye 27: Tirtirida Diwaangelinta

(1) qofka diwaangashan, ee :-

(a) Wershadlayaasha diwaangashani ay

istaagto samaynta badeecada

cashuurgalka ah sida ku xusan qod 158

(11) ee Xeerka Dakhliga

(b) Soo saare diwaangashan uu iska joojiyo

adeegii cashuurgalka ahaa ee looga

baahdayinuuu isdiwangeliyo sida ku

xusan Qod 168 (9) ee Xeerka Dakhliga

(c) Wakiilka Cashuur reebaha ah, kaas oo

aan laga filayn inuu jiro mudo dheer oo

12 bilood, markii sameeayay bixinta

Cashuurta si waafaqsan qaybta IIaad ee

Cutubka Labaad, waxa uu ka codsan

doonaa agaasimaha foomka loo dejiyay

ee caddaynta tirtirida diwaangelinta

(2) Agaasimuhu waxa uu diidi karaa codsiga

diiwaangelinta eek u xusan xeernidaamiyahan

farqadiisa kowaad (1), haddii aanu ku qancin in

qofkaasi looga baahnayn mudo dheer in uu sii

diwaangashanaado

(3) Hadii agaasimuhu ogolaado codsiga lagu

sameeyay si waafaqasan xeernidaamiyahan

farqadiisa (1)

(a) Agaasimuhu waxa uu siin doonaa

caddaynta shahaadada diwaangelinta

ee la bedelay oo ay ku qoran tahay

“waa la tirtiray diiwaangelinta “ si

waafaqsan xeernidaamiyahan.

(b) Qofkaasi waxa uu ku soo

celindoonaa agaasimaha nuqulkii

asalka ahaa ee shahaadada

diiwaangelintii hore mudo 7 cisho

gudahood ka marka lagu wergeliyo

Xeernidamiyaha 24 (4) ayaa lagu dabakhayaa

bixinta shahaadada diwaangelinta ee la

baedelay si waafaqsan xeernidaamiyahan

farqadiisa 3aad.


Final Version

31 December 2016

Regulation 28: Penal Tax in relation to TIN

and Registration

(1) For section 34 of the Act, any person who

–

(a) uses a Tax Identification Number

other than as properly required by

this Act; or

(b) knowingly uses a false Tax

Identification Number,


(2) Subject to sub-regulation (3), any person

who –

(a) is liable to register in accordance

with regulation 20 and fails to

register by the date prescribed in

regulation 22;

(b) fails to apply for an amendment

to registration in accordance

with regulation 26;

(c) fails to apply for cancellation of

registration in accordance with

regulation 27,

is liable to penal tax of 15 currency points.

(3) Any person who –

Xeer-nidaamiye 28: Ciqaabta Cashuureed ee

la xiriirta TIN iyo Diiwaangelinta

(1) Qodobka 34 ee Xeerka, qof kasta

oo –

(a) U isticmaala Tirsiga Aqoonsiga Cashuurta si

kale oo aan ahayn sidii si saxda ahayd ee uu uga

baahan yahay xeerkan; ama

(b) isaga oo og isticmaalaa Tirsiga Aqoonsiga

Canshuurta been ah,

Waxaaa ku waajibaya inuu bixiyo ciqaabta

cashuurta oo ah 10 buundo lacageed.

(2) Iyadoo loo eegayo xeernidaamiye hoosaad ka

(3aad), qof kasta oo -

(a) Ay waajib ku ahayd diiwaangelintu si

waafaqsan xeernidaamiyaha 20aad, kaas

oo ku guuldareysto inuu isku

diiwaangeliyo taariikhda lagu xusay

xeernidaamiyaha 22;

(b) Ku guuldareysto inuu soo codsado

bedelista diiwaan-gelinta si waafaqsan

xeernidaamiyaha 26;

(c) Ku guuldareysto inuu codsado joojiyo

diiwaangelinta si waafaqsan

xeernidaamiaha 27, waa waajib ku ah

ciqaabta canshuureed oo dhan 15

buundo lacagta.

(3)Qof kasta oo –

(a) Ay waajib ku ahayd

diiwaangelin si waafaqsan

xeernidaamiyaha 20 iyo si

badheedh ahna ugu

guuldareysto ama si guud u


Final Version

31 December 2016

(a) is liable to register in accordance

with regulation 20 and wilfully

fails or grossly neglects to

register by the date prescribed in

regulation 22;

(b) wilfully fails or grossly neglects

to apply for an amendment to


regulation 26;

(c) wilfully fails or grossly neglects

to apply for cancellation of


regulation 27,

is liable to penal tax of 25 currency points.

(4) Any person who fails to display a

certificate of registration in accordance with

sub-regulation 23(4) is liable to pay penal tax

of 5 currency points.

inkiray diiwaangelint

taariikhda lagu xusan

xeernidaamiyaha 22;

(b) si ulakac guuldareysto ama si guud inkiray in

uu soo codsato wax ka beddelka diiwaangelinta

si waafaqsan xeernidaamiyaha 26;

(c) si ulakac guuldareysto ama si guud u inkiray

inay dalbado joojiyo / tirtirida diiwaangelinta si

waafaqsan xeernidaamiyaha 27,

waa ku waajib ah caibaata canshuurta oo dhan

25 buundo lacageed.

(4) Qof kasta oo ku guuldareysto in uu soo

bandhigo shahaadada diiwaangelinta si

waafaqsan xeernidaamiyaha 23 (4) waxa ku

waajibaysa inaad bixiso ciqaabta canshuureed

oo dhan 5 dhibcood lacagta.

CHAPTER 10: EXEMPT SUPPLIES

Regulation 29: Exempt supplies

(1) For section 153(d) of the Act, a supply of

pharmaceutical or medicinal preparations is an

exempt supply if the pharmaceutical or medicinal

preparations were exempted from customs duty

on importation.

(2) For section 153(e) of the Act, a supply of

medical aids or appliances specifically designed

for persons with an illness or disability is an

exempt supply if the medical aids or appliances

were exempted from customs duty on importation.

(3) For section 153(f) of the Act, a supply of

the following items, being textbooks or other

instructional materials designed for use in schools

or adult education programs, is an exempt supply

if the textbooks or other instructional materials

were exempted from customs duty on importation.

CUTUBKA 10: Badeecada Cashuur Dhaaf

ka leh

Xeer-nidaamiye 29: Bedeecadaha

Cashuurdhaafka leh

(1) 1. Sida ku xusan Qodobka 153 (7)(d) ee

Xeerka, keenista dawooyinka la

xidhiidha caafimaadka, iyo dawaynta

waa laga dhaafayaa cashuurta iibka

badeecada (GST) hadii hore looga

dhaafay cashuurta soo dejinta.

(2) Sida ku xusan Qodobka 153 (7)(d) ee

Xeerka, keenista qalabka ama caawiya

bukaanka iyo naafada waa laga

dhaafayaa cashuurta iibka badeecada

(GST) hadii hore looga dhaafay

cashuurta soo dejinta.

(3) Sida ku xusan Qodobka 153 (7)(d) ee

Xeerka, keenista buugaagta wax lagu

qorto,iyo aqabka kale ee wax lagu barto

ama waxbarashada loo isticmaalo waa

laga dhaafayaa cashuurta iibka


Final Version

31 December 2016

badeecada (GST) hadii hore looga

dhaafay cashuurta soo dejinta.

CHAPTER 11: REPEAL AND TRANSITION

Regulation 30: Repeal

The Regulation for Taxpayer Registration and

Tax Returns, WM/02/08-01/986/2016 made by

the Minister of Finance on 29th October 2016 is

hereby repealed.

CUTUBKA 11:

Xeer-nidaamiye 30: Nasakhaada

Waxa halkan lagu nasakhay Xeernidaamiyaha

Diwaangelinta Cashuurbixiyaha iyo Xisaab-

celinta ee Tirsi lambar WM/02/08-01/986/2016

kaas oo uu soo saaray Wasiirka Wasaarada

Maaliyada 29ka Oktobar 2016

Regulation 31: Transition

(1) Any person registered in accordance with

the repealed regulation is deemed to be registered

under this Regulation.

(2) For section 53(1) of the Act, any amount

of tax (including fee, charge, penalty and penal

tax) that is calculated, charged, assessed or

payable under the repealed legislation for a year

of income prior to the year of income in which the

Act comes into force may be collected and

recovered under the provisions of the Act and

these Regulations, as if the amount of tax were an

amount of tax payable under the Act.

Xeer-nidaamye 31: Marxalada Kala-guurka

(1) Qofkasta oo lagu diwaangeliyay si

waafaqsan xeernidaamiyahii la naskhay waxa uu

noqonayaa mid lagu diwaangeliyay si waafaqsan

Xeernidaamiyahan

(2) Qodobka 53 (1) ee Xeerka, qadar kasta

oo ah canshuurta (oo ay ku jiraan , fii,kharash,

ganaax iyo ciqaab cashuureed ) taas oo lagu

xisaabiyay, lagu soo oogay, lagu qiimeeyay ama

lagu bixinayo si waafaqsan Xeerarkaa la

nasaqay taas dabakhaadiisu sii jirayso sannad

dakhliyeedka ka horeeya sannadkii sharcigani

cusubi dhaqan gelay, waxa lagu soo ururiniyaa

laguna soo xaraynayaa sida uu dhigayo

qodobadaas sharci iyo Xeernidaamiyayaashan,

qadarkaas cashuuurta ah waxa ay ahayd qadar

cashuureed oo lagu bixinayay sida uu dhigayo

xeerkaasi

Allah Mahad Leh

Zamzam Cabdi Aden Wasiirka WasaaraddaMaaliyadda


Final Version

31 December 2016

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