HOTUBA YA WAZIRI WA FEDHA, MHESHIMIWA MUSTAFA HAIDI MKULO (MB), AKIWASILISHA BUNGENI MAPENDEKEZO YA SERIKALI KUHUSU MAKADIRIO YA MAPATO NA MATUMIZI KWA MWAKA 2011/2012

JAMHURI YA MUUNGANO WA TANZANIA

WIZARA YA FEDHA

2011/2012

 UTANGULIZI:

1.     Mheshimiwa Spika, naomba kutoa hoja kwamba Bunge lako Tukufu likubali kujadili na kupitisha makadirio ya mapato na matumizi ya Serikali kwa mwaka wa fedha 2011/2012. Pamoja na hotuba hii, vipo vitabu vinne vinavyoelezea kwa kina takwimu mbalimbali za Bajeti. Kitabu cha Kwanza kinahusu makisio ya mapato. Kitabu cha Pili kinaelezea makisio ya matumizi ya kawaida kwa Wizara na Idara zinazojitegemea ambapo cha Tatu kinahusu makisio ya matumizi ya kawaida kwa Mikoa na Mamlaka za Serikali za Mitaa na cha Nne kinaelezea makadirio ya matumizi ya maendeleo kwa Wizara, Idara zinazojitegemea, Mikoa pamoja na Mamlaka za Serikali za Mitaa. Aidha, upo Muswada wa Sheria ya Fedha wa mwaka 2011 ambao ni sehemu ya Bajeti hii.

2.   Mheshimiwa Spika, awali ya yote napenda kumpongeza Rais wa Jamhuri ya Muungano wa Tanzania Mhe. Dkt. Jakaya Mrisho Kikwete kwa kuchaguliwa tena kuongoza kwa muhula wa pili wa Serikali ya Awamu ya Nne. Aidha, ninamshukuru sana Mheshimiwa Rais kwa imani kubwa aliyonayo kwangu kwa kunichagua kwa mara nyingine tena kuongoza Wizara kubwa na nyeti, ninamuahidi kuwa sitamuangusha.  Pia ninampongeza Dkt. Mohammed Gharib Billal kwa kuchaguliwa kuwa Makamu wa Rais wa Jamhuri ya Muungano wa Tanzania.  Vile vile,

ninampongeza Mhe. Mizengo Kayanza Peter Pinda (Mb.) kwa kuchaguliwa kuwa Mbunge na kuteuliwa tena na hatimaye kupitishwa na Waheshimiwa Wabunge kuwa Waziri Mkuu kwa muhula wa pili wa Serikali ya Awamu ya Nne.

3.     Mheshimiwa Spika, napenda kukupongeza wewe binafsi Mhe. Spika Anne Makinda (Mb.) kwa kuchaguliwa kuwa Spika na hivyo kuwa mwanamke wa kwanza kuongoza Bunge katika Afrika Mashariki. Kuchaguliwa kwako kunatokana na imani kubwa waliyonayo Waheshimiwa Wabunge kwa kuzingatia busara zako, uwezo na uzoefu wako ndani ya Bunge hili. Napenda pia kumpongeza Mhe. Job Ndugai (Mb.) kwa kuchaguliwa kuwa Naibu Spika. Nawapongeza pia mawaziri wenzangu wote pamoja na Naibu mawaziri wote, kwa kuteuliwa kwao na Mhe. Rais kushika nyadhifa hizo. Aidha, napenda niwapongeze wabunge wote kwa kuchaguliwa na kuteuliwa kuingia katika Bunge hili.

4.    Mheshimiwa Spika, naomba pia nichukue fursa hii kutoa shukrani zangu za dhati kwa wale wote walioshiriki kwa namna moja au nyingine kufanikisha matayarisho ya Bajeti hii. Maandalizi ya Bajeti ya Serikali yanahusisha wadau na vyombo mbalimbali. Kipekee ninaishukuru Kamati ya Fedha na Uchumi chini ya uenyekiti wa Mhe. Dkt. Abdallah Omari Kigoda, Mbunge wa Handeni, pamoja na kamati nyingine za kisekta kwa ushauri mzuri waliotoa wakati wakichambua mapendekezo ya Bajeti hii.

5.    Mheshimiwa Spika, naomba niishukuru kwa namna ya pekee Ofisi ya Mwanasheria Mkuu wa Serikali kwa kutayarisha kwa wakati Muswada wa Sheria ya Fedha ya mwaka 2011 na nyaraka mbalimbali za sheria ambazo ni sehemu ya bajeti hii. Kwa upande wa Wizara ya Fedha, nawashukuru Naibu Mawaziri, Mhe. Gregory Teu (Mb) na Mhe. Pereira Ame Silima (Mb). Namshukuru Katibu Mkuu Ndugu Ramadhani M. Khijjah na Naibu Makatibu Wakuu, Ndugu Laston T. Msongole, Dkt. Servacius B. Likwelile na Ndugu Elizabeth Nyambibo. Napenda kuwashukuru Prof. Benno Ndulu Gavana wa Benki Kuu ya Tanzania, Ndugu Harry Kitilya, Kamishna Mkuu wa Mamlaka ya Mapato Tanzania na Dkt. Albina Chuwa, Mkurugenzi Mkuu wa Ofisi ya Takwimu ya Taifa. Aidha, napenda kuwashukuru Wakuu wa Idara na wafanyakazi wote wa Wizara ya Fedha. Vile vile, namshukuru Mpigachapa Mkuu wa Serikali kwa kuchapisha Hotuba hii kwa wakati. Mwisho, nawashukuru wataalamu na wale wote waliotoa mapendekezo kuhusu sera, mikakati na masuala mbalimbali ya kodi ambayo yamezingatiwa katika kuandaa Bajeti hii.

6.      Mheshimiwa Spika, huu ni mkutano wa kwanza wa Bajeti kwa Bunge hili baada ya uchaguzi mkuu wa Rais na Wabunge uliofanyika mwezi Oktoba mwaka 2010 na kukirejesha Chama Cha Mapinduzi pamoja na Serikali yake katika kipindi cha pili cha Awamu ya Nne. Wananchi wana matumaini makubwa kwa Bunge hili kwamba litasaidia kuongeza kasi ya kuwapatia maendeleo na kuondokana na umasikini wa kipato unaowakabili wananchi walio wengi. Hili linajidhihirisha kwa uwepo wa Waheshimiwa Wabunge wenye umri, jinsia, elimu, na uzoefu mbalimbali. Ni matumaini ya Serikali kuwa uwepo huo wa Waheshimiwa Wabunge utakuwa ni chachu katika kuwaletea maendeleo wananchi kwa ari zaidi, kasi zaidi na nguvu zaidi.

7.       Mheshimiwa Spika, Bajeti ya mwaka wa fedha unaoishia 2010/2011, imeendelea kutumika kama chombo muhimu katika kutekeleza Sera na Malengo ya Uchumi na Maendeleo ya Jamii. Katika kipindi hiki, yamekuwepo mafanikio ya kuridhisha katika kutoa huduma bora kwa wananchi na kuimarisha miundombinu ili kuwezesha kukua kwa uchumi na kupunguza umaskini.

8.    Mheshimiwa Spika, Bajeti ya mwaka 2011/12 itazingatia vipaumbele vifuatavyo:

i)        Umeme;

ii)      Maji;

iii)     Miundombinu ya usafiri na usafirishaji (reli, bandari, barabara, viwanja vya ndege, Mkongo wa Taifa);

iv)     Kilimo na umwagiliaji; na

v)      Kupanua ajira kwa sekta binafsi na ya umma.

Bajeti itahakikisha pia kuwa mafanikio yaliyopatikana katika sekta za elimu na afya yanalindwa pamoja na kuimarisha ubora wa huduma zinazotolewa.

Mikakati ya Kupunguza Makali ya Maisha kwa Mwananchi

9.    Mheshimiwa Spika, Serikali inatambua changamoto zinazowakabili wananchi katika kupambana na makali ya maisha. Bajeti ya Serikali kwa mwaka 2011/12, pamoja na mambo mengine, inalenga katika kuchukua hatua za kurekebisha hali hiyo. Kumekuwepo na changamoto mbalimbali ambazo zinahitaji hatua za makusudi kuchukuliwa na wadau mbalimbali ikiwemo Serikali, sekta binafsi na mwananchi mmoja mmoja ili kupunguza makali ya maisha kwa mwananchi. Hatua zitachukuliwa maeneo yafuatazo:-:

i)         Kasi ya kupanda kwa bei za bidhaa na huduma: Kasi ya ongezeko la bei za bidhaa na huduma nchini pamoja na mambo mengine inasababishwa na: kuongezeka kwa bei za mafuta katika soko la dunia; kutopatikana kwa umeme wa uhakika na hivyo kuathiri uzalishaji; na upungufu wa chakula nchini na nchi jirani. Serikali itachukua hatua mbalimbali kukabiliana na hali hiyo kama ifuatavyo:

a)    Ongezeko la bei za mafuta ya petroli: Ongezeko la bei za mafuta ya petroli linatokana na sababu mbalimbali ikiwemo kuongezeka kwa bei katika soko la dunia. Kwa mfano baada ya msukosuko wa uchumi duniani bei ya mafuta ilishuka hadi Dola za Kimarekani 40 kwa pipa. Kwa sasa bei ya mafuta katika soko la dunia imefikia takribani Dola 120 kwa pipa ambayo ni mara tatu ya bei iliyokuwepo awali. Aidha, ongezeko la bei linachangiwa pia na kuongezeka kwa gharama za bima ya mizigo kwa meli zinazoleta mizigo nchini kutokana na tishio la maharamia baharini, uagizaji wa mafuta wa kampuni moja moja na migogoro ya kisiasa katika nchi za Mashariki ya Kati na kaskazini mwa bara la Afrika. Pamoja na sababu zilizotajwa, bidhaa ya mafuta ya petroli inapoingia hapa nchini hutozwa ushuru wa bidhaa (excise duty) na ushuru wa mafuta (fuel levy). Zipo pia tozo mbalimbali zinazotozwa na Mamlaka zinazotoa huduma katika mfumo wa uagizaji na upokeaji wa mafuta. Taasisi zinazotoza tozo hizo ni pamoja na EWURA, SUMATRA, Shirika la Viwango la Taifa (TBS), Kiwanda cha TIPER, Mamlaka ya Mapato Tanzania, Mamlaka ya Bandari na makampuni yanayoagiza mafuta. Pamoja na hatua zilizochukuliwa na Serikali za kuondoa Kodi ya Ongezeko la Thamani na kuweka viwango maalum vya ushuru wa bidhaa kwenye mafuta, bado bei ya mafuta imeendelea kuwa kubwa na kuongeza gharama za maisha.

Mheshimiwa Spika, ili kupunguza makali ya ongezeko la bei ya mafuta nchini, Serikali imeamua kufanya mapitio ya namna ya kukokotoa tozo zinazotozwa na Mamlaka mbalimbali kwa lengo la kuzipunguza na zoezi hili litakamilika katika mwaka wa fedha 2011/12. Aidha, Serikali pia inakamilisha taratibu za ununuzi wa mafuta kwa wingi kwa lengo la kuyauzia makampuni ya usambazaji kwa bei ya jumla. Kanuni zitakazotoa mwongozo katika uagizaji mafuta kwa pamoja zimekamilika na utaratibu huu unategemewa kuanza katika mwaka wa fedha 2011/12. Utaratibu huu unatarajiwa kupunguza bei na gharama za usafirishaji wa mafuta hayo. Pamoja na juhudi hizi za Serikali, sekta binafsi inahimizwa kuwezesha upatikanaji wa huduma ya kutumia gesi kama nishati mbadala wa mafuta ya petroli hasa mijini.  Ni matarajio yangu kwamba hatua hizi zitaleta unafuu wa bei ya mafuta hapa nchini na hivyo kupunguza gharama za maisha kwa wananchi na kuboresha uchumi kwa ujumla.

b)    Upungufu wa Nishati ya umeme: Nchi yetu inakabiliwa na upungufu wa nishati ya umeme kutokana na kiwango kidogo cha uzalishaji  usioendana na mahitaji. Kwa kuzingatia kuwa umeme una umuhimu wa kipekee katika kukuza uchumi wa nchi, Serikali itachukua hatua kadhaa za kukabiliana na upungufu huu, ikiwemo kukamilisha mradi wa kuzalisha umeme wa megawati 100 Dar es Salaam na ule wa megawati 60 Mwanza; kuiwezesha TANESCO kupata mikopo kutoka taasisi za fedha za kimataifa kwa ajili ya kununulia mitambo ya uzalishaji na kuangalia upya namna ya kugawanya shughuli za Uzalishaji, Usafirishaji na Usambazaji; kwa lengo la kuiachia TANESCO kujikita kwenye eneo ambalo ina uwezo nalo kiushindani na hivyo kuleta  ufanisi katika sekta nzima ya umeme. Aidha, kutokana na kukamilishwa kwa sera, sheria na kanuni za ubia kati ya Serikali na sekta binafsi (PPP), Serikali itaandaa utaratibu wa kuhusisha sekta binafsi katika sekta ya umeme na inatarajiwa kwamba baadhi ya miradi ya uzalishaji umeme itatekelezwa kwa njia ya ubia kati ya Serikali na sekta binafsi. Serikali imeshaanza majadiliano na wawekezaji katika uzalishaji wa umeme kwa ubia katika miradi ifuatayo; Mtwara MW 300, Mpanga MW 144, na miradi ya usafirishaji umeme wa kV 400 ya Morogoro-Tanga-Kilimanjaro-Arusha km 682 na upanuzi wa Gridi ya Kaskazini Magharibi kwa mikoa ya Kagera, Kigoma na Rukwa - km 1000. Serikali inawashauri wananchi kuanza kutumia vyanzo mbadala vya umeme wa jua, upepo na nishati inayotokana na biogesi pamoja na kutumia kwa uangalifu nishati ya umeme iliyopo.

c)    Kuimarisha Hifadhi ya Chakula: Kutokana na kuendelea kuwepo kwa upungufu wa chakula kulikosababishwa na ukame katika baadhi ya maeneo ya nchi, Serikali itaendelea kuimarisha hifadhi ya chakula kwa kuongeza ununuzi wa mazao ya chakula katika Wakala wa Hifadhi ya Chakula ya Serikali (NFRA). Aidha, hifadhi hiyo itatumika kupunguza bei ya chakula nchini kwa kusambaza nafaka kwa bei nafuu katika masoko wakati wa uhaba. Kadhalika, wananchi wanashauriwa kuendelea kulima mazao yanayohimili ukame pamoja na kilimo cha umwagiliaji na kuzingatia kuweka akiba ya chakula cha kutosha.

ii)    Kuongeza Ajira:  Mheshimiwa Spika, Ukosefu wa ajira, hasa kwa vijana umeendelea kuwa ni changamoto kubwa, hivyo, Serikali inafanya juhudi za makusudi kupanua ajira katika maeneo mbalimbali kama ifuatavyo:-

a)      Mpango wa Ukanda wa Kilimo wa Kusini mwa Tanzania (Southern Agricultural Growth Corridor of Tanzania-SAGCOT). Mpango huu ni mkakati wa kuleta mapinduzi ya kilimo ambao utatekelezwa kwa ushirikiano kati ya Serikali na na wadau mbalimbali wa kilimo, wakiwemo washirika wa maendeleo. Utekelezaji wa Mpango huu ambao ni sehemu ya Kilimo Kwanza, utasaidia kupunguza umaskini miongoni mwa wananchi wanaoishi vijijini kwa kuwaongezea mavuno ya mazao yao na kukuza ajira miongoni mwa Watanzania. Katika mwaka 2011/12 Benki ya Dunia inatarajia kuchangia Dola za Kimarekani milioni 60 sawa na shilingi bilioni 92.8. Tunakamilisha taratibu za kupata fedha hizo na tutawasilisha Bungeni kwa ajili ya kuidhinisha matumizi yake.

        Mheshimiwa Spika, Serikali pia itaendelea kufanya maboresho ya kilimo cha mazao, ufugaji na uvuvi. Kwa upande wa mazao, Tanzania ina mabonde mazuri yenye rutuba kwa kilimo cha mpunga katika mikoa ya Tabora, Mwanza, Shinyanga, Kigoma, Pwani, Mbeya, Kilimanjaro, Tanga na Morogoro.  Chini ya utaratibu huu, wakulima wadogo wadogo watawezeshwa kupata huduma za mikopo, ugani, mbegu bora na mbolea. Utafiti unaonesha kuwa kwa kutumia vizuri mabonde hayo, pembejeo na tija katika uzalishaji, inawezekana kutoa fursa za ajira mchanganyiko.

b)      Viwanda vya kusindika mazao ya kilimo vitasaidia kuongeza thamani ya mazao na ajira. Aidha, eneo jingine la kuongeza ajira ni kupitia mwingiliano (linkage) baina ya viwanda vya nguo na sekta ya kilimo. Juhudi zinazoendelea za kuimarisha upatikanaji wa nishati ya umeme kwa kutumia vyanzo mbadala vya umeme wa maji na mafuta ambavyo ni upepo, jua na biogesi, zitasaidia kufanikisha mpango wa uzalishaji wa bidhaa viwandani. Kadhalika, Serikali itaboresha mazingira ya sekta ya viwanda (vikubwa, vidogo na vya kati), ili kuviwezesha kufanya kazi kwa ufanisi zaidi.

c)      Kuongeza kasi ya utekelezaji wa MKURABITA, ili mpango huu uweze kuchangia ongezeko la ajira. Serikali kwa kushirikiana na AZAKI, AZISE na wadau wengine, itaendelea kuwawezesha wajasiriamali wadogo na wa kati (SMEs), ili kuongeza ajira. SIDO, VETA na vyuo vya maendeleo ya wananchi na vijana vitaboreshwa zaidi ili visaidie kutoa mafunzo ya ujasiriamali ambayo yataongeza ajira. Serikali imeweka utaratibu mzuri wa kuwawezesha waombaji wa mikopo kwa kutumia dhamana ya Serikali kupitia mifuko iliyo chini ya Benki Kuu na kupitia benki zao za biashara kupata mikopo kwa ajili ya shughuli zao za uzalishaji. Utaratibu huu umenufaisha wajasiriamali wengi ikiwa ni pamoja na vyama vya ushirika na sekta binafsi.

d)      Kuharakisha maboresho yanayoendelea katika sekta ya fedha na utekelezaji wa sera ya uwezeshaji ambazo zitasaidia upatikanaji wa mikopo kwa wananchi ili waweze kupata mitaji na kujiajiri. Hatua zinazochukuliwa na Serikali katika eneo hili ni pamoja na kuharakisha upatikanaji wa vitambulisho vya Taifa, kuanzishwa kwa taasisi ya kuratibu taarifa sahihi za waombaji wa mikopo (credit reference bureau ) ambayo itakuwa inahifadhi taarifa sahihi za wakopaji (credit reference databank); na mwisho, kuhamasisha mashirika ya umma, sekta binafsi na mifuko ya hifadhi ya jamii kuongeza fursa za ajira katika maeneo yao kwa kuwekeza katika vitega uchumi na kutoa mafunzo ya kujiajiri kwa vijana wasio na ajira.

10.   Mheshimiwa Spika, ni matarajio yangu kwamba hatua hizi zitasaidia kuleta unafuu na hivyo kupunguza gharama za maisha kwa wananchi na kuboresha uchumi kwa ujumla. Serikali inaomba ushirikiano wa kila mmoja wetu ili hatua hizo zilete matokeo yanayotarajiwa.

MAPITIO YA UTEKELEZAJI WA SERA ZA BAJETI YA MWAKA 2010/11:

11.   Mheshimiwa Spika, Mfumo wa Bajeti wa mwaka 2010/11 ulizingatia Dira ya Maendeleo ya Taifa 2025; Mkakati wa Kukuza Uchumi na Kupunguza Umaskini (MKUKUTA II); Malengo ya Maendeleo ya Milenia (MDGs); Ilani ya CCM ya Uchaguzi Mkuu ya Mwaka 2005; Mkakati wa Pamoja wa Misaada Tanzania (MPAMITA); na Mkakati wa Taifa wa Madeni.

12.   Mheshimiwa Spika, katika mwaka wa fedha 2010/11, Serikali imeendelea kutekeleza majukumu yake kulingana na misingi ya sera ilizojiwekea. Sera hizo zililenga katika kuimarisha ukusanyaji wa mapato, kusimamia matumizi ya fedha za umma na uwajibikaji. Aidha, Serikali ilikusudia kuendelea kudhibiti Deni la Taifa pamoja na kuboresha mahusiano yetu na wahisani wanaosaidia Bajeti ya Serikali.

13.   Mheshimiwa Spika, kwa kuzingatia sera za uchumi jumla pamoja na misingi na sera za Bajeti, katika kipindi cha mwaka 2010/11, Serikali ilikadiria kukusanya mapato na kutumia kwa ajili ya matumizi ya kawaida na maendeleo jumla ya shilingi trilioni 11.6. Kwa mwaka huo, Serikali ilipanga kukusanya mapato ya ndani ya shilingi trilioni 6.0; mapato kutoka Serikali za mitaa kiasi cha shilingi bilioni 172.6; misaada na mikopo ya kibajeti shilingi bilioni 821.6; misaada na mikopo ya miradi ya maendeleo na ya kisekta kiasi cha shilingi trilioni 2.5; mikopo ya ndani na nje shilingi trilioni 1.3; mikopo ya kulipia dhamana na hatifungani shilingi bilioni 797.6; na mapato kutokana na ubinafsishaji shilingi bilioni 30.0.

14.   Mheshimiwa Spika, katika utekelezaji wa bajeti ya mwaka 2010/11, mafanikio yaliyojitokeza ni pamoja na yafuatayo:

i)      Kiwango cha ukusanyaji wa mapato ya ndani hadi mwezi Machi 2011 kiliongezeka kwa asilimia 21 ikilinganishwa na mapato yaliyokusanywa kipindi kama hicho mwaka 2009/10. Aidha, katika kipindi hicho, ukusanyaji wa mapato uliongezeka kutoka wastani wa shilingi bilioni 390 kwa mwezi mwaka 2009/10 hadi shilingi bilioni 473 mwaka 2010/11;

ii)    Kugharamia Uchaguzi Mkuu uliofanyika mwezi Oktoba 2010 kama ilivyopangwa;

iii)   Kufanikisha ununuzi wa tani 182,000 za chakula cha Hifadhi ya Taifa, kwa kutumia jumla ya shilingi bilioni 57, ili kukabiliana na tatizo la uhaba wa chakula lililojitokeza katika baadhi ya maeneo nchini;

iv)   Kugharamia mafunzo kwa wanafunzi 4,598 katika fani ya maafisa ugani wa kilimo na mifugo;

v)    Serikali imeendelea kulipa madeni ya watumishi kulingana na uhakiki uliofanywa na Mdhibiti na Mkaguzi Mkuu wa Hesabu za Serikali;

vi)   Mishahara na stahili za watumishi ziliendelea kulipwa kwa wakati;

vii) Serikali imelipa kiasi cha shilingi bilioni 200 kama sehemu ya gharama kwa ajili ya ununuzi wa genereta zenye uwezo wa kufua umeme wa megawati 60 kwa mkoa wa Mwanza na megawati 100 kwa Mkoa wa Dar es Salaam. Aidha, Serikali imechukua hatua za dharura za kupunguza makali ya mgao wa umeme katika gridi ya Taifa kwa kugharamia ununuzi wa mafuta ya kuendesha mitambo ya kufua umeme ya IPTL, ambapo jumla ya shilingi bilioni 18.5 zimetumika;

viii)   Kwa ushirikiano na Serikali ya China, Serikali iliendelea na ujenzi wa jengo maalum kwa ajili ya matibabu ya moyo katika hospitali ya Muhimbili pamoja na wodi za kulaza wagonjwa wa saratani katika hospitali ya Ocean Road;

ix)   Kuongeza mtaji kwa shilingi bilioni 50 katika benki ya rasilimali (TIB) na hivyo kukuza mtaji hadi shilingi bilioni 92. Aidha, shilingi bilioni 20 ziliongezwa kwenye dirisha la kilimo na kufanya dirisha hilo kuwa na shilingi bilioni 42; na

x)    Kufanikisha utoaji wa mikopo ya elimu ya juu kwa wanafunzi 96,328 ambapo jumla ya shilingi bilioni 185 zimetumika, ikilinganishwa na wanafunzi 72,035 na shilingi bilioni 145 zilizotumika kwa kipindi kama hicho mwaka 2009/10.

MAPATO YA NDANI:

15.   Mheshimiwa Spika, katika kipindi cha mwaka wa fedha 2010/11, Serikali ilitarajia kukusanya mapato ya ndani ya kiasi cha shilingi bilioni 6,003.6 sawa na asilimia 17.3 ya Pato la Taifa. Ili kuimarisha ukusanyaji wa mapato ya ndani, hatua mbalimbali zilizochukuliwa ni pamoja na:

i)                Kuendelea kuimarisha mifumo ya ukusanyaji wa mapato kwa kuhakikisha kuwa pale inapowezekana malipo yanafanyika kupitia kwenye mabenki;

ii)        Kuweka mkakati wa kuboresha huduma za utalii kwa kutathmini hoteli ili ziwe katika viwango vinavyokubalika kimataifa kwa lengo la kuongeza mapato yanayotokana na ada;

iii)       Kuhimiza utekelezaji wa Sheria ya Fedha Na. 13 ya mwaka 2008 na Waraka wa Hazina Na. 8 wa mwaka 2008/09 inayoelekeza mashirika na taasisi kuchangia katika Mfuko Mkuu wa Serikali;

iv)       Kuendelea kupanua wigo wa kodi kwa kusajili walipa kodi wapya na kuimarisha uchumi tulivu pamoja na kuweka mazingira bora ya biashara ili kuwezesha kukua kwa sekta binafsi;

v)        Kuendelea kusimamia kwa karibu mageuzi makubwa yanayoendelea ndani ya Mamlaka ya Mapato Tanzania, chini ya mpango wake wa Tatu wa Maboresho wa Miaka Mitano ambayo yamekuwa msingi wa kukua kwa ukusanyaji wa mapato ya ndani mwaka hadi mwaka;

vi)       Kuchukua hatua za kuboresha ukusanyaji wa mapato yasiyo ya kodi kutoka Wizara na Idara za Serikali;

vii)     Kupitia upya utaratibu wa kutoa misamaha ya kodi kwa lengo la kuongeza udhibiti; na

viii)   Kuendelea kuhakikisha kwamba watendaji wa Mamlaka za Serikali za Mitaa wanajengewa uwezo kwa kuwapatia utaalam wa kutosha ili kuongeza ufanisi katika ukadiriaji na ukusanyaji wa mapato katika Serikali za Mitaa.

16.   Mheshimiwa Spika, katika kipindi cha mwaka 2010/11, Serikali ilifanya marekebisho ya Sheria ya Kodi ya Ongezeko la Thamani, SURA 148. Marekebisho mengi yaliyofanyika katika Sheria hii yalilenga kutoa kipaumbele katika kukuza uzalishaji kwenye sekta ya kilimo na mifugo na kuongeza mchango wake kwenye Pato la Taifa. Hivyo, marekebisho hayo yalijumuisha kusamehe Kodi ya Ongezeko la Thamani kwa mashine na vifaa vya kukusanyia, kusafirishia na kusindika maziwa pamoja na vifungashio vya maziwa ili kuhamasisha uwekezaji katika sekta ndogo ya maziwa na hivyo kuboresha kipato cha wananchi.

17.   Mheshimiwa Spika, Serikali ilisamehe Kodi ya Ongezeko la Thamani kwenye mashudu kwa ajili ya chakula cha mifugo ili kuhamasisha ufugaji bora na kuwawezesha wakulima wa mbegu za mafuta kupata bei yenye tija kwa mauzo ya bidhaa hiyo; kusamehe Kodi ya Ongezeko la Thamani kwenye zana za kilimo, na huduma za kuzalisha mifugo kwa njia ya kupandisha mifugo na kutumia mashine maalum za kuzalishia/kutotolea vifaranga pamoja na vifungashio vya juisi za matunda. Aidha, Serikali ilitoa unafuu maalum wa kodi ya ongezeko la thamani kwenye mabanda yanayotumika katika kilimo cha maua na kusamehe kodi ya usafirishaji wa maua kwa ndege kwenda nje ya nchi. Hatua hizi zimepelekea kuongezeka kwa uzalishaji na usindikaji wa maziwa, uagizaji wa matanki ya kuhifadhia maziwa, upatikanaji wa zana za kilimo, pamoja na uzalishaji wa mifugo na mazao ya kilimo kwa baadhi ya maeneo nchini.

18.   Mheshimiwa Spika, Serikali ilitoa unafuu maalum wa kodi ya ongezeko la thamani kwenye uuzaji wa bidhaa na huduma zitolewazo kwa wakulima waliosajiliwa au mashamba ya vyama vya ushirika kwa ajili ya kujenga miundombinu ya mashamba kama vile mifereji ya umwagiliaji, barabara za mashambani, ujenzi wa maghala au huduma nyinginezo za namna hiyo; na kutoza kodi ya ongezeko la thamani kwa kiwango cha asilimia sifuri kwenye usindikaji wa mafuta ya kula kwa wazalishaji wa mafuta ya kula wanaotumia mbegu za mafuta zinazozalishwa hapa nchini. Hatua hizi kwa pamoja zimesaidia kupunguza gharama za uzalishaji na kuboresha thamani ya bidhaa.

19.   Mheshimiwa Spika, hatua hizi zimepelekea kuongezeka kwa upatikanaji wa zana za kilimo, pamoja na uzalishaji wa mifugo na mazao ya kilimo kwa baadhi ya maeneo nchini. Takwimu za awali zinaonesha kuwa uzalishaji wa alizeti unatarajiwa kuongezeka kutoka tani 328,533 mwaka 2009/10, hadi tani 666,030 mwaka 2010/11; uzalishaji wa karanga kutoka 475,918 mwaka 2009/10, hadi kufikia tani 600,300 mwaka 2010/11; na ufuta kutoka tani 146,919 mwaka 2009/10, hadi kufikia tani 326,660 mwaka 2010/11. Hadi kufikia Aprili 2011, uagizaji wa vifaa vinavyotumika kuunganisha mabanda maalum yanayotumika kuzalishia maua (green houses) uliongezeka kutoka nyumba zenye uzito wa kilo 4,542,959 mwaka 2009/10, hadi kilo 7,181,228. Hata hivyo, matokeo ya hatua nyingine zilizochukuliwa katika kuboresha uzalishaji kwenye kilimo yatajitokeza katika muda wa kati na mrefu.

20.   Mheshimiwa Spika, katika kipindi cha mwaka 2010/11, Serikali pia ilifanya marekebisho ya Sheria ya Kodi ya Mapato, SURA 332 kwa  kuweka wigo wa ukomo wa maeneo ya uchimbaji wa madini kwa nia ya kudhibiti gharama zinazotakiwa kutolewa katika kukokotoa faida itakayotozwa kodi ya mapato kuwa ni zile zinazohusika; kupunguza kiwango cha chini cha Kodi ya Mapato yanayotokana na ajira kutoka asilimia 15 hadi asilimia 14, ili kuwaongezea kipato na kuwapunguzia mzigo wa kodi watumishi wenye kipato cha chini; na kuwataka wafanyabiashara wenye namba za utambulisho wa mlipa kodi (TIN), kuzuia asilimia 2 kila wanapofanya malipo kwa wasiokuwa na namba hizo, kutokana na bidhaa au huduma walizopata kutoka kwao, ili kuwahamasisha wasiokuwa na namba kwenda kusajiliwa.

21.   Mheshimiwa Spika, hatua hii, pamoja na juhudi nyinginezo ziliwezesha kuongeza idadi ya walipa kodi wapya ambapo hadi Machi, 2011 jumla ya walipakodi waliosajiliwa na TIN  wamefikia 686,098, ikilinganishwa na lengo la kusajili walipa kodi 674,442 ifikapo Juni, 2011. Maboresho ya kodi ya mapato kwa sekta ya madini yanatarajiwa kuongeza mapato katika muda wa kati na mrefu.

22.   Mheshimiwa Spika, katika kipindi cha mwaka 2010/11, Serikali ilifanya marekebisho katika Sheria ya Ushuru wa Bidhaa, SURA 147 kwa kupunguza ushuru wa bidhaa kwenye mafuta mazito ya kuendeshea mitambo kutoka shilingi 97, hadi shilingi 80 kwa lita moja, ili kupunguza gharama za uzalishaji wa bidhaa nchini, katika kuzingatia dhamira ya Serikali ya kukuza viwanda, kuongeza ajira na mapato ya ndani. Aidha, katika kipindi hicho, Serikali ilifanya marekebisho ya Sheria ya Magari SURA 124 pamoja na Sheria ya Usalama Barabarani, SURA 168 kwa kupandisha ada ya usajili, uhamisho wa umiliki na ada ya mwaka ya leseni za magari ili kuongeza mapato.

23.   Mheshimiwa Spika, kwa kuzingatia matakwa ya Itifaki ya Jumuiya ya Afrika Mashariki, mwaka 2010/11 Mawaziri wa Fedha wa Nchi wanachama waliridhia kufanya marekebisho mbalimbali katika Sheria ya Forodha ya Jumuiya ya Afrika Mashariki ya mwaka 2004 ili kuboresha sekta za viwanda, kilimo na usafirishaji kama vichocheo muhimu katika kukuza uchumi wa nchi za Jumuiya ya Afrika Mashariki.

24.   Mheshimiwa Spika, katika kipindi cha Julai 2010 hadi Machi 2011 mapato ya ndani, yakijumuisha mapato ya Serikali za Mitaa, yalifikia shilingi bilioni 4,256.3, sawa na asilimia 69 ya lengo la bajeti ya mwaka 2010/11 la shilingi bilioni 6,176.2. Kati ya fedha hizo, shilingi bilioni 3,910.6 ni mapato ya kodi, shilingi bilioni 227.4 ni mapato yasiyo ya kodi na mapato ya Serikali za Mitaa yalikuwa shilingi bilioni 118.2.

25.   Mheshimiwa Spika, mapato halisi ya ushuru wa forodha yalikuwa shilingi bilioni 343.2, sawa na asilimia 70 ya lengo la mwaka la kukusanya shilingi bilioni 493.1. Mapato kutokana na ushuru wa bidhaa kutoka nje yalifikia shilingi bilioni 455.0, sawa na asilimia 73 ya bajeti ya shilingi bilioni 622.8, wakati shilingi bilioni 258.7, zilikusanywa kutokana na ushuru wa bidhaa zilizozalishwa nchini, ikilinganishwa na bajeti ya shilingi bilioni 404.2, sawa na asilimia 64. Aidha, mapato kutokana na Kodi ya Ongezeko la Thamani kutoka nje yalifikia shilingi bilioni 664.6, ikilinganishwa na bajeti ya shilingi bilioni 999.3, sawa na asilimia 67, wakati shilingi bilioni 611.2 zilikusanywa kutokana na Kodi ya Ongezeko la Thamani kwa mauzo ya ndani, ikilinganishwa na bajeti ya shilingi bilioni 992.3 sawa na asilimia 62. Makusanyo halisi yanayotokana na Kodi ya Mapato yalikuwa shilingi bilioni 1,255.8, ikiwa ni asilimia 74 ya bajeti ya shilingi bilioni 1,702.3. Aidha, mapato halisi yatokanayo na vyanzo vingine vya kodi yalikuwa shilingi bilioni 449.7, ikiwa ni asilimia 72 ya bajeti ya shilingi bilioni 620.9.

26.    Mheshimiwa Spika, mapato yasiyo ya kodi kwa kipindi cha Julai 2010 hadi Machi 2011, yalikuwa shilingi bilioni 227.4, ikilinganishwa na bajeti ya shilingi bilioni 365.0, sawa na asilimia 62. Aidha, mapato ya Serikali za Mitaa yalikuwa shilingi bilioni 118.2, sawa na asilimia 68 ya bajeti ya shilingi bilioni 172.6.

 MIKOPO YA NDANI:

27.  Mheshimiwa Spika, katika mwaka 2010/11, Serikali ilipanga kukopa shilingi bilioni 1,397.6, kutoka vyanzo vya ndani ili kugharamia bajeti yake.  Kati ya kiasi hicho, shilingi bilioni 600.0 ni kwa ajili ya kugharamia miradi ya maendeleo na shilingi bilioni 797.6 ni kwa ajili ya kulipia hatifungani zitakazoiva. Hadi Machi 2011, kiasi cha shilingi bilioni 1,107.5 kilikopwa kwa ajili hiyo. Kiasi hiki kinajumuisha dhamana za Serikali zenye thamani ya shilingi bilioni 607.6 zilizouzwa katika soko ili kulipia zilizoiva  na shilingi bilioni 499.9 zilitumika kugharamia miradi ya maendeleo.

MISAADA NA MIKOPO YA MASHARTI NAFUU KUTOKA NJE:

28.   Mheshimiwa Spika, Sheria ya Mikopo, Dhamana na Misaada ya mwaka 1974 (kama ilivyorekebishwa mwaka 2004) na Kanuni zake, imeendelea kuwa msingi na nguzo kuu ya ukopaji mikopo, utoaji dhamana na kupokea misaada ikiwemo misamaha/ unafuu wa madeni.

29.   Mheshimiwa Spika, katika kipindi cha Julai 2010 hadi Machi 2011, misaada na mikopo ya kibajeti ilikuwa shilingi bilioni 845.7, sawa na asilimia 103 ya makadirio. Ongezeko hili limetokana na nchi ya Canada kuongeza mchango wake wa misaada ya kibajeti mara mbili ya makadirio ya awali. Misaada na mikopo kwa ajili ya miradi ya maendeleo, ikijumuisha mifuko ya kisekta ilifikia shilingi bilioni 1,427.6, sawa na asilimia 58 ya makadirio.

TATHMINI YA UWEZO WA NCHI KUKOPA NA KULIPA MADENI (SOVEREIGN CREDIT RATING):

30.   Mheshimiwa Spika, kufuatia kuanza kutengemaa kwa uchumi wa dunia  baada  msukosuko wa kiuchumi duniani na nia ya Serikali ya kuboresha upatikanaji wa taarifa zilizohakikiwa kuhusu mwenendo mzuri wa Taifa kiuchumi, kisiasa, na utawala bora.  Serikali inaendelea kumtafuta Mshauri Mwelekezi wa Kimataifa kwa ajili ya kusimamia zoezi la kutathmini uwezo wa Nchi  wa kukopa na kulipa madeni (Sovereign Credit Rating). Mambo muhimu yanayozingatiwa katika tathmini hii ni pamoja na; hali ya utulivu wa kisiasa; kasi ya kukua kwa uchumi; udhibiti wa usimamizi wa bajeti ya Serikali; udhibiti wa masoko ya fedha na hali ya mfumuko wa bei; na urari wa malipo ya nje ya nchi. Hatua hii itasaidia kuwavutia wawekezaji na wakopeshaji kutokana na kuwepo kwa taarifa ya hali ya uchumi, siasa na utawala wa nchi na hivyo kurahisisha upatikanaji wa mikopo nafuu kutoka nje ya nchi kwa Serikali na kwa sekta binafsi.

Deni la Taifa

31.   Mheshimiwa Spika, mwaka 2000/01, Deni la Taifa, lilikuwa Dola za Kimarekani bilioni 8.55 ikilinganishwa na Dola bilioni 10.01 mwaka 2005/06 na kupungua mwaka 2006/07 hadi kufikia Dola bilioni 7.53. Kupungua kwa deni hilo kulitokana na misamaha mbalimbali ya madeni kutoka nchi wahisani na mashirika ya fedha ya kimataifa chini ya utaratibu wa (HIPC na MDRI). Aidha, Deni la Taifa liliongezeka hadi kufikia Dola bilioni 10.54 mwaka 2009/10, kutoka Dola bilioni 9.36 mwaka 2008/09. Kati ya Deni la mwaka 2009/10, Dola bilioni 5.99 ni deni la nje na Dola bilioni 4.55 ni deni la ndani, ikijumuisha Dola bilioni 1.63 za dhamana za Serikali kwa miradi ya Wizara, Idara na Taasisi za Serikali.

Utegemezi wa Bajeti

32.   Mheshimiwa Spika, pamoja na mafanikio niliyoyaeleza kwenye mwenendo wa mapato hapo juu, Bajeti ya Serikali imekuwa ikitegemea misaada ya wahisani, ambayo hivi sasa (2010/11) ni asilimia 17 ya bajeti kutoka asilimia 28 mwaka 2007/08. Kwa kuzingatia umuhimu wa Taifa kujitegemea kifikra na kirasilimali katika kuleta maendeleo, Serikali imeamua kuchukua hatua madhubuti za kuongeza mapato ya ndani, ikiwa ni pamoja na kupanua wigo, kuongeza ufanisi katika ukusanyaji na kutambua walipa kodi wapya; na kudhibiti matumizi ili ifikapo mwaka 2015, kiwango cha utegemezi wa misaada ya wahisani kwenye Bajeti ya serikali kisizidi asilimia 10.

MATUMIZI:

33.   Mheshimiwa Spika, katika mwaka wa fedha 2010/11, sera za matumizi ya Serikali zililenga katika kuboresha usimamizi na udhibiti wa matumizi ya fedha za umma ili kuongeza ufanisi pamoja na kutoa kipaumbele kwa maeneo muhimu ya kiuchumi yanayochochea kasi ya ukuaji wa uchumi na kupunguza umaskini, hususan wa kipato. Katika kipindi cha Julai 2010 hadi Machi 2011, jumla ya matumizi ilikuwa shilingi bilioni 7,169.3, sawa na asilimia 67 ya makadirio ya mwaka. Kati ya fedha hizo, shilingi bilioni 5,226.9 ni matumizi ya kawaida na shilingi bilioni 1,942.4 ni matumizi ya maendeleo.

34.   Mheshimiwa Spika, hadi Machi 2011, malipo ya mishahara ya watumishi wa Serikali yalikuwa shilingi bilioni 1,749.1, sawa na asilimia 79 ya Makadirio ya mwaka. Kati ya fedha hizo, shilingi bilioni 569.96 zilitolewa kwa ajili ya Wizara na Idara zinazojitegemea, shilingi bilioni 52.9 kwa ajili ya Sekretarieti za Mikoa na shilingi bilioni 1,126.2 kwa ajili ya Halmashauri. Aidha, jumla ya shilingi bilioni 443.9 zililipwa kwa ajili ya mishahara ya taasisi na mashirika ya umma.

35.   Mheshimiwa Spika, kwa kipindi cha Julai, 2010 hadi Machi, 2011 malipo ya riba kwa madeni ya ndani yalifikia shilingi bilioni 173.6, sawa na asilimia 74 ya makadirio ya mwaka. Aidha, kiasi cha shilingi bilioni 44.6 kilitumika kulipia riba kwa madeni ya nje, sawa na asilimia 34 ya makadiro ya mwaka. Kwa upande wa madeni mengine (CFS Others), jumla ya shilingi bilioni 361.3 zilitumika ikiwa ni asilimia 66 ya makadirio ya mwaka na kiasi cha shilingi bilioni 1,955.3 kilitumika kugharamia matumizi mengineyo. Kwa ujumla, matumizi yalifanyika kulingana na upatikanaji wa mapato.

36.   Mheshimiwa Spika,  katika kipindi cha Julai 2010 hadi Machi 2011, matumizi kwa ajili ya miradi ya maendeleo yalifikia jumla ya shilingi bilioni 1,942.4, ambapo shilingi bilioni 514.8 ni fedha za ndani na shilingi bilioni 1,427.6 ni fedha za nje, ikilinganishwa na lengo la mwaka mzima la kutumia shilingi bilioni 1,366.1 na bilioni 2,452.9, kwa mtiririko huo.

37.   Mheshimiwa Spika, kwa kutambua umuhimu wa vitambulisho vya Taifa, Serikali imekamilisha taratibu za kumpata mzabuni na tayari mkataba umekwishasainiwa. Mradi huu utagharimu jumla ya shilingi bilioni 355 mpaka utakapokamilika. Kwa mwaka 2011/12, jumla ya shilingi bilioni 70 zitatumika kama ilivyopangwa. Awamu ya kwanza ya uzalishaji wa vitambulisho hivyo itakamilika mwishoni mwa mwaka 2011. Mradi huu ukikamilika utawezesha wananchi kuwa na utambulisho na hivyo kusaidia, pamoja na mambo mengine,  kuongeza wigo wa ulipaji kodi, kurahisisha upatikanaji wa huduma mbalimbali, ikiwa ni pamoja na huduma za kifedha, na kuwatambua wahamiaji haramu.  

MASUALA YANAYOHUSU SERIKALI ZA MITAA:

38.   Mheshimiwa Spika, katika mwaka 2010/11, Serikali kuu imeendelea kuzipa uwezo Serikali za mitaa wa kusimamia rasilimali watu na fedha ili ziweze kutoa huduma kwa wananchi kwa ufanisi. Aidha, Serikali imeendelea kuzipatia fedha, watumishi na vitendea kazi na ushauri wa kitaalamu kulingana na maeneo yaliyoainishwa kwenye bajeti. Hadi kufikia machi, 2011, Serikali za mitaa zilikuwa zimepokea jumla ya shilingi bilioni 1,358.6, sawa na asilimia 90 ya lengo la shilingi bilioni 1,504.7 zilizotarajiwa kupelekwa kwa kipindi hicho.

39.   Mheshimiwa Spika, kwa upande wa mapato ya ndani, Serikali za mitaa, zimeendelea kukusanya mapato kutoka katika vyanzo mbalimbali kwa mujibu wa sheria ya fedha za Serikali za mitaa SURA 290. Katika mwaka wa fedha 2010/11, mapato kutoka halmashauri yalikadiriwa kuwa shilingi bilioni 172.6. Hadi kufikia mwezi Machi, 2011, mapato halisi yaliyokusanywa kwenye halmashauri yalifikia jumla ya shilingi bilioni 118.2, ambayo, ni sawa na asilimia 68 ya bajeti. Aidha, Serikali imetekeleza majukumu mengi ikiwa ni pamoja na:

i)         Kulipa kiasi cha shilingi bilioni 10.5 kwa ajili ya madeni ya watumishi wa Serikali za Mitaa wasio walimu, kulingana na uhakiki uliofanywa na Mdhibiti na Mkaguzi Mkuu wa Hesabu za Serikali;

ii)        Ujenzi wa hospitali 3 za mikoa ya Manyara, Singida na Mbeya, pamoja na ukarabati wa hospitali 10 za mikoa na 17 za wilaya;

iii)       Ujenzi wa Ofisi ya Mkuu wa Mkoa Dodoma, nyumba 3 za wakuu wa mikoa, ofisi 22 za Halmashauri na nyumba 210 katika Halmashauri mbalimbali;

iv)       Ukarabati wa ofisi 17 za wakuu wa mikoa, ofisi 26 pamoja na nyumba 23 za wakuu wa Wilaya; na

v)        Kuboreshwa na kusambazwa kwa Mfumo wa IFMIS (Integrated Financial Management Information System) kwenye ngazi ya Halmashauri ili kuimarisha uwajibikaji, ufuatiliaji na tathmini ya matumizi ya fedha za umma.

USIMAMIZI WA FEDHA ZA UMMA:

40.   Mheshimiwa Spika, taarifa ya Mdhibiti na Mkaguzi Mkuu wa Hesabu za Serikali kwa mwaka 2009/10, inaonesha kutetereka kwa udhibiti na usimamizi wa fedha za umma katika Wizara, Idara na Sekretarieti za Mikoa, ikilinganishwa na taarifa ya mwaka 2008/09. Taarifa inaonesha kupungua kwa Hati safi za ukaguzi zilizotolewa kwa Wizara na Idara za Serikali, kutoka asilimia 87 hadi asilimia 77, wakati hati zenye shaka zimeongezeka kutoka asilimia 10 hadi asilimia 20. Aidha, kwenye Mamlaka za Serikali za Mitaa, hati safi za ukaguzi zimepungua kutoka asilimia 58 mwaka 2008/09, hadi 48.5 mwaka 2009/10, wakati hati zenye mashaka zimeongezeka kutoka asilimia 41 hadi asilimia 48.5.

41.   Mheshimiwa Spika, baadhi ya sababu za kupungua kwa hati safi za ukaguzi ni  kutofuatwa kikamilifu kwa Viwango vya Kimataifa vya utoaji wa taarifa za kihasibu katika Sekta ya Umma (IPSAS), Sheria ya Ununuzi ya Umma ya mwaka 2004 na kanuni zake za mwaka 2005, kukosekana kwa usimamizi na ufuatiliaji wa karibu katika utekelezaji wa miradi ya maendeleo, kutozingatiwa kwa mfumo wa udhibiti wa ndani, ukosefu wa mafunzo endelevu kwa watumiaji wa mfumo wa IFMIS kwenye Serikali za Mitaa na kutotekelezwa kwa mapendekezo ya ukaguzi kwa miaka iliyopita.

Usimamizi na Udhibiti wa Fedha za Umma - Serikali za Mitaa

42.   Mheshimiwa Spika,  katika kuimarisha usimamizi na udhibiti wa fedha za umma, Sheria ya Fedha za Umma SURA 348 imepitiwa na kurekebishwa ili kuwapatia Mlipaji Mkuu wa Serikali na Mhasibu Mkuu wa Serikali mamlaka ya kusimamia na kufuatilia usimamizi wa fedha za umma katika ngazi ya Serikali za Mitaa. Kupitia marekebisho haya, Serikali imeunda nafasi ya Mhasibu Mkuu wa Serikali Msaidizi atakayeshughulikia usimamizi wa fedha katika Serikali za Mitaa, na hivyo kuwezesha utekelezaji wa dhima ambayo imekusudiwa na mabadiliko haya.

Usimamizi wa Mashirika ya Umma

43.   Mheshimiwa Spika, katika miaka ya hivi karibuni, zimejitokeza changamoto nyingi katika kusimamia wakala, taasisi na mashirika ya umma. Baadhi ya mashirika na taasisi za umma zinazotakiwa kujiendesha kibiashara zimeshindwa kujiendesha kwa ufanisi na kuwa mzigo mkubwa kwa kutegemea ruzuku kutoka Serikali Kuu, kinyume na lengo la kuanzisha mashirika na taasisi hizo.

44.      Mheshimiwa Spika, kutokana na changamoto hizo, Serikali imefanya mabadiliko katika muundo wa Wizara ya Fedha kwa kuifanya Ofisi ya Msajili wa Hazina kuwa wakala anayejitegemea, kwa lengo la kuzisimamia kwa karibu wakala, taasisi na mashirika ya umma na hivyo kuongeza ufanisi, tija, mapato na kupunguza utegemezi wa ruzuku kutoka Serikali Kuu. Serikali inapitia sheria zilizoanzisha mashirika na taasisi mbalimbali na sheria nyinginezo zinazohusiana na Ofisi ya Msajili wa Hazina, ili kuondoa muingiliano wa kiutendaji.

MKAKATI WA KUKUZA UCHUMI NA KUPUNGUZA UMASKINI (MKUKUTA II):

45.   Mheshimiwa Spika, Serikali ilikamilisha maandalizi ya MKUKUTA Awamu ya Pili (MKUKUTA II) na kuanza kutekelezwa mnamo Julai 2010. Kama nilivyojulisha Bunge lako Tukufu katika kikao cha bajeti mwaka 2010/11, MKUKUTA II ni nyenzo kuu ya kuliwezesha Taifa kufikia Dira ya Maendeleo ya Taifa 2025 na Ilani ya Uchaguzi ya Chama cha Mapinduzi. Serikali inaendelea kutenga fedha kwa ajili ya kugharimia MKUKUTA II hasa kwa vipaumbele vinavyogusa wananchi walio wengi na kuboresha huduma za jamii. Ugharamiaji wa Mkakati huu unategemea bajeti ya Serikali, michango ya jamii na sekta binafsi.

46.   Mheshimiwa Spika, MKUKUTA II umejikita katika maeneo muhimu yafuatayo:

i)     Miundombinu hususan, barabara za vijijini, reli, bandari, viwanja vya ndege, nishati ya umeme na miundombinu ya mawasiliano na habari pamoja na usafirishaji wa nishati ya mafuta na gesi;

ii)    Sekta ya Kilimo ikiwa ni pamoja na maendeleo ya Mifugo na Uvuvi;

iii)   Sekta ya Viwanda, lengo likiwa kuendeleza viwanda vitakavyotumia rasilimali za ndani; na

iv)   Dhana ya ubia kati ya sekta ya umma na sekta binafsi, kwa maana ya kupanua na kuimarisha ushiriki na mchango wa sekta binafsi katika maeneo ya miundombinu, uzalishaji wa mazao ya chakula, biashara pamoja na utoaji wa huduma za jamii kama vile afya, usafirishaji, elimu na mafunzo na huduma za kifedha.

Tume ya Pamoja ya Fedha

47.   Mheshimiwa Spika, Tume ya Pamoja ya Fedha ya Jamhuri ya Muungano wa Tanzania, iliundwa kwa mujibu wa Ibara ya 134 ya Katiba ya Jamhuri ya Muungano wa Tanzania na Sheria ya Tume ya Pamoja ya Fedha SURA 140. Tume imetoa taarifa kadhaa na mapendekezo ikiwemo taarifa iliyotolewa mwaka 2006, kuhusu vigezo vya kugawana mapato na kuchangia gharama za muungano. Taarifa hiyo imefanyiwa mapitio mwaka 2010, ili kuiboresha na imewasilishwa kwa Wizara ya Fedha ya Serikali ya Jamhuri ya Muungano na Wizara ya Fedha, Uchumi na Mipango ya Maendeleo ya Serikali ya Mapinduzi ya Zanzibar mwezi April 2011. Kila upande unaendelea kufanya uchambuzi wa mapendekezo ya Tume na utawasilisha maoni yake katika kikao cha pamoja, chini ya uenyekiti wa Makamu wa Rais wa Jamhuri ya Muungano wa Tanzania mapema mwaka 2011/12.

UWEZESHAJI WANANCHI KIUCHUMI:

48.   Mheshimiwa Spika, katika mwaka 2010/2011, Serikali iliendelea kutekeleza Sera ya Taifa ya Uwezeshaji Wananchi Kiuchumi, kwa kutoa mikopo yenye masharti nafuu kupitia mifuko na program mbalimbali; kuhamasisha uanzishwaji wa vyama vya ushirika (SACCOS) na VICOBA kama njia bora ya kupata mikopo yenye masharti nafuu, kuongeza kipato, ajira na kupunguza umaskini. Matokeo ya uhamasishaji huo ni kuongezeka kwa vyama hivyo mara tatu kutoka 1,875 mwaka 2005 hadi 5,344 mwaka 2010, na kuongezeka kwa idadi ya wanachama wa vyama hivyo kutoka 1,360,850 hadi 2,100,000. Akiba na amana za wanachama zimeongezeka zaidi ya mara tano, kutoka shilingi bilioni 31.4 mwaka 2005, hadi shilingi bilioni 174.6 mwaka 2010. Aidha, Serikali imekamilisha Mwongozo wa Ufuatiliaji na Tathmini ya Mkakati wa Utekelezaji wa Sera ya Taifa ya Uwezeshaji Wananchi Kiuchumi. Vile vile, maandalizi ya Mwongozo wa Kitaifa wa Kutoa Mafunzo ya Ujasiriamali yanaendelea.

 

49.   Mheshimiwa Spika, katika mwaka 2011/2012, Serikali itaendelea kutekeleza Sera ya Taifa ya Uwezeshaji wa Wananchi Kiuchumi, kwa kuieneza ili wananchi wengi waielewe na kushiriki kikamilifu katika utekelezaji wake; kutoa mafunzo kwa wajasiriamali; kuhamasisha uwekaji akiba, uwekezaji na kuhamasisha uanzishwaji wa vyama vya ushirika; na kufanya tafiti zenye lengo la kuendeleza stadi za ujasiriamali na kuanzisha na kuboresha shughuli za kiuchumi. Serikali itaendelea pia kuhamasisha ushiriki wa wananchi katika shughuli za maendeleo kupitia utaratibu unaosimamiwa na Mfuko wa Maendeleo ya Jamii - TASAF.

MWELEKEO WA BAJETI YA MWAKA 2010/11 HADI JUNI, 2011:

50.   Mheshimiwa Spika, kulingana na mwenendo wa makusanyo ya mapato kwa kipindi cha miezi tisa ya mwaka 2010/11, inategemewa kwamba hadi kufikia Juni, 2011 Serikali itaweza kukusanya jumla ya shilingi bilioni 5,553.7, sawa na asilimia 93 ya lengo la shilingi bilioni 6,003.6.

51.   Mheshimiwa Spika, kwa  upande wa mikopo na misaada ya kibajeti, hadi kufikia Juni 2011, kiasi cha shilingi bilioni 927.9 zinakadiriwa kupatikana, ikilinganishwa na shilingi bilioni 821.6 zilizokadiriwa hapo awali sawa na ongezeko la asilimia 13. Mwelekeo unaonesha kwamba, hadi kufikia Juni 2011 sehemu kubwa ya fedha zilizokadiriwa kupatikana kutokana na misaada na mikopo kwa ajili ya miradi ya maendeleo zitapatikana.

52.   Mheshimiwa Spika, kwa upande wa matumizi, Serikali imeendelea kutoa fedha kulingana na upatikanaji wa mapato na kwa kuzingatia vipaumbele vilivyopangwa. Mwelekeo ni kwamba matumizi yatakuwa chini ya lengo la bajeti ya mwaka 2010/11 kutokana na upungufu wa mapato. Aidha, kabla ya mwisho wa mwaka 2010/11, Serikali italipa madeni yaliyohakikiwa ya vyombo vya dola ikiwa ni pamoja na posho ya nyumba kwa Wahadhiri wa vyuo vikuu vya umma na pango la nyumba kwa Waheshimiwa Majaji.

MISINGI NA SHABAHA ZA BAJETI KWA MWAKA 2011/2012:

53.   Mheshimiwa Spika, Bajeti ya mwaka 2011/12 inazingatia maeneo muhimu ya utekelezaji ili kufikia malengo ya Dira ya Taifa ya Maendeleo 2025, Awamu ya Pili ya Mkakati wa Kukuza Uchumi na Kupunguza Umasikini (MKUKUTA II); Malengo ya Maendeleo ya Milenia 2015; Ilani ya Uchaguzi ya CCM ya mwaka 2010-2015; Mkakati wa Pamoja wa Misaada Tanzania (MPAMITA) na Mkakati wa Taifa wa Madeni.

54.   Mheshimiwa Spika, maeneo muhimu yatakayozingatiwa katika utekelezaji wa bajeti ya mwaka 2011/12 ni kama ifuatavyo:

i)        Kukabiliana na changamoto za kupunguza makali ya maisha kwa wananchi kama nilivyoeleza hapo awali;

ii)      Kuendelea kuboresha mfumo wa makusanyo ya mapato ya ndani, kuboresha mazingira ili kuvutia wawekezaji wa ndani na nje na uendelezaji wa sekta binafsi ili kupanua wigo na kuongeza vyanzo vipya vya mapato;

iii)     Kuendelea na utekelezaji wa mradi wa Vitambulisho vya Taifa; uanzishwaji wa anuani za makazi na utekelezaji wa MKURABITA;

iv)     Kuhakikisha kwamba maduhuli ya Serikali yanakusanywa ipasavyo na kuwasilishwa katika Mfuko Mkuu wa Serikali;

v)      Kutenga rasilimali katika maeneo ya kuongeza kasi ya ukuaji uchumi kama vile miundombinu ya umeme, maji, barabara, bandari, kilimo, umwagiliaji, pamoja na TEHAMA;

vi)     Kuimarisha utawala bora na uwajibikaji;

vii)   Kuendelea kutekeleza mipango na mikakati maalum ya kuharakisha ukuaji wa uchumi, kama vile kuvutia wawekezaji kwenye miradi ya uzalishaji kwa ajili ya kuuza nje (EPZ) na wa uanzishaji wa maeneo maalum ya uwekezaji (SEZs);

viii) Kukamilisha uandaaji wa awamu ya nne ya programu ya maboresho ya usimamizi wa fedha za umma (PFMRP IV);

ix)     Kuimarisha uandaaji na utekelezaji wa sera za fedha ziendane na zile za mapato na matumizi ili kupunguza mfumuko wa bei na ongezeko la riba pamoja na kuongeza mikopo kwa sekta binafsi na kuhakikisha uhimilivu katika deni la Taifa;

x)      Kuimarisha urari wa malipo kwa kusindika bidhaa kabla ya kusafirishwa nje,  hasa mazao ya kilimo, madini na bidhaa nyingine;

xi)     Kutafuta mikopo ya masharti nafuu na ya kibiashara kutoka benki mbalimbali ili kuongeza uwezo wa Serikali kugharamia miradi mikubwa ya maendeleo;

xii)   Kuharakisha utekelezaji wa Sheria ya Ubia kati ya Sekta ya Umma na ya Binafsi ili kupanua fursa za utekelezaji wa miradi ya maendeleo;

xiii) Kuendelea kutenga fedha kwa ajili ya Sensa ya Watu na Makazi ya mwaka 2012; na

xiv) Kulinda na kudumisha mafanikio yaliyopatikana katika Sekta za huduma za jamii (Elimu, Maji na Afya).

SERA ZA MAPATO:

55.   Mheshimiwa Spika, katika mwaka 2011/12, Sera za mapato zinalenga kukusanya mapato ya ndani, yasiyopungua shilingi bilioni 6,775.9, sawa na asilimia 17.2 ya Pato la Taifa, ikilinganishwa na matarajio ya kukusanya shilingi bilioni 5,553.7 au asilimia 16.0 ya Pato la Taifa kwa mwaka 2010/11. Kati ya kiwango hicho, mapato ya kodi ni shilingi bilioni 6,228.8, mapato yasiyo ya kodi ni shilingi bilioni 547.1 na mapato kutokana na vyanzo vya Halmashauri ni shilingi bilioni 350.5.

56.   Mheshimiwa Spika, Serikali itaendelea kuimarisha ukusanyaji wa mapato ya ndani kwa kuchukua hatua mbalimbali za kiutawala kwa kuhusisha maeneo ya mapato ya kodi na yasiyo ya kodi, pamoja na kupanua wigo wa mapato katika maeneo mengine. Maeneo ya kisera  yatakayozingatiwa ili kuongeza mapato ni pamoja na: -

i)        Kuimarisha utaalamu na mbinu za kuhakiki kodi kutoka kwenye kumbukumbu za biashara (audit capacity); kuimarisha mfumo wa utawala wa kodi kwa kutumia vitalu (Block Management System); kuingiza sekta isiyo rasmi kwenye mfumo wa kodi; kutekeleza utawala wa kodi kwa kutumia mfumo wa viashiria hatarishi (Enterprise wide Risk Management); na kudhibiti mbinu zote za ukwepaji Kodi;

ii)      Kuhuisha Sheria mbalimbali zinazoruhusu misamaha ya kodi kwa nia ya kudhibiti misamaha hiyo. Kwa sasa misamaha hiyo ni asilimia 2.5 ya Pato la Taifa na lengo ni kufikia angalau asilimia 1 ya Pato la Taifa katika muda wa kati;

iii)     Kuendelea kuimarisha mifumo ya ukusanyaji wa mapato kwa kuhakikisha kuwa malipo yanafanyika kupitia benki; na kuanza kutumia mfumo wa kulipa kodi kwa kutumia mfumo wa M-PESA kwa malipo ya Kodi yasiyozidi shilingi 500,000 ili kuondoa kero ya walipa kodi kukaa kwenye mistari;

iv)     Kuimarisha TEHAMA katika utawala wa kodi – hasa katika utozaji kodi kwenye sekta za Mawasiliano na Fedha, ukaguzi wa kina (Forensic Audit), na utunzaji na uchambuzi wa takwimu;

v)      Kuendelea kuimarisha matumizi na udhibiti wa Mashine za Elektroniki za kutoa  stakabadhi za kodi (Electronic Fiscal Devices-EFDs) na kutoa elimu kwa walipakodi na wafanya biashara kuhusu matumizi ya mashine hizi;

vi)     Kusimamia Mpango wa tatu wa Miaka Mitano wa Maboresho ya utendaji wa Mamlaka ya Mapato Tanzania kwa lengo la kuongeza ufanisi zaidi katika kukusanya mapato;

vii)   Kuboresha Mifumo ya Ukusanyaji na Usimamiaji kwa Mapato yasiyo ya Kodi kwa kupitia upya mfumo wa utoaji stakabadhi na leseni, pamoja na kuboresha viwango vya kubakiza maduhuli (retention) kwa Wizara, Idara na Taasisi za Serikali;

viii) Kupitia upya mfumo wa ukusanyaji wa kodi ya majengo (Property tax) katika majiji, manispaa, miji, wilaya na miji midogo na kuboresha mfumo wa ukusanyaji wake, kwa kutumia taarifa mpya za thamani za majengo hayo na kusimamia ulipaji wa kodi hiyo, ikiwa ni pamoja na kupitia upya vyanzo vya mapato na mfumo wa ukusanyaji katika Serikali za Mitaa;

ix)     kuendelea kuimarisha uchumi tulivu na kuweka mazingira bora ya biashara ili kuwezesha  sekta binafsi kukua na hatimaye kuweza kuchangia katika mapato;

x)      Kuimarisha miundombinu ya bandari, reli na barabara ili kuchochea biashara na hatimaye kuongeza mapato; na

xi)     kuimarisha usimamizi na udhibiti wa bidhaa zipitazo katika bandari zetu kwenda nchi za jirani, hasa bidhaa za mafuta, ili kuzuia uvujaji wa mapato ya serikali.

MISAADA NA MIKOPO:

57.  Mheshimiwa Spika, katika bajeti ya mwaka 2011/12, Serikali inatarajia kupokea jumla ya misaada na mikopo yenye masharti nafuu kiasi cha shilingi bilioni 3,923.6, ikilinganishwa na kiasi cha shilingi bilioni 3,274.6 kwa mwaka 2010/11. Hili ni ongezeko la shilingi bilioni 648.99, sawa na asilimia 20, ukilinganisha na kiwango cha mwaka 2010/11. Kati ya fedha hizo, shilingi bilioni 869.4 ni misaada na mikopo ya kibajeti na shilingi bilioni 3,054.1 ni misaada na mikopo kwa ajili ya miradi ya maendeleo ikijumuisha mifuko ya kisekta.

58.  Mheshimiwa Spika, napenda kuwatambua na kuwashukuru washirika wetu wa maendeleo ambao wameendelea kutoa misaada na mikopo kwa ajili ya maendeleo ya nchi yetu licha ya nchi zao kuathirika na msukosuko wa uchumi Duniani. Wahisani hao ni: Uingereza, Denmark, Uholanzi, Ubelgiji, Canada, China, Finland, Ufaransa, Ujerumani, Ireland, Italia, Japani, Korea ya Kusini, Norway, Sweden, Uswisi, Marekani, India, Benki ya Dunia, Benki ya Maendeleo ya Afrika, BADEA, Umoja wa Ulaya, Global Fund, Shirika la Fedha la Kimataifa (IMF), Kuwait Fund, Nordic Fund, Opec Fund, Saudi Fund, na Mashirika ya Umoja wa Mataifa. Wote tunawashukuru sana kwa michango yao.

MIKOPO YA KIBIASHARA:

59.   Mheshimiwa Spika, kiwango cha mikopo yenye masharti ya kibiashara kinazingatia tathmini ya uhimilivu wa deni la Taifa, ambapo kiasi cha Dola za Kimarekani milioni 1,500 zinakadiriwa kukopwa kwa muda wa miaka mitatu, 2010/11 – 2012/13. Hivyo, Dola za Kimarekani milioni 822, sawa na shilingi bilioni 1,271.6. zinatarajiwa kutumika mwaka 2011/12. Kati ya kiasi hiki, Dola milioni 297 sawa na shilingi  bilioni 459 ni albaki ya mikopo iliyotarajiwa mwaka 2010/11 na Dola milioni 525, sawa na shilingi bilioni 812 zinatarajiwa kupatikana mwaka 2011/12. Fedha hizi zitatumika kwa miradi ya maendeleo ikijumuisha miradi ya miundombinu.

MIKOPO YA NDANI:

60.   Mheshimiwa Spika, katika mwaka 2011/12, Serikali inakusudia kukopa kiasi cha shilingi bilioni 1,204.3 katika soko la fedha la ndani. Kati ya kiasi hiki, shilingi bilioni 393.4 kwa ajili ya kuziba nakisi ya mapato ya Serikali na kiasi cha shilingi bilioni 810.9 ni kwa ajili ya kulipia dhamana zinazoiva.

SERA ZA MATUMIZI

61.   Mheshimiwa Spika, sera za matumizi ya Serikali zinalenga katika kuboresha usimamizi na udhibiti wa matumizi ya fedha za umma, yakijumuisha udhibiti wa ulipaji wa mishahara, matumizi katika miradi ya maendeleo, ruzuku ya pembejeo, ununuzi wa umma na kuendelea kudhibiti ulimbikizaji wa madeni. Msisitizo utawekwa kwenye kutekeleza maeneo yaliyoainishwa kwenye misingi na shabaha za bajeti ya mwaka 2011/12, ili kuongeza kasi ya ukuaji wa uchumi na kupunguza umasikini.

62.   Mheshimiwa Spika, kwa kuzingatia maeneo ya kipaumbele niliyoyaainisha katika aya ya 9, mchanganuo wa bajeti kwa baadhi ya sekta kwa mwaka 2011/12 ni kama ifuatavyo:

i)        Miundombinu ya barabara, reli, bandari na Mkongo wa Taifa zimetengewa shilingi bilioni 2,781.4 ikilinganishwa na shilingi bilioni 1,505.1 mwaka 2010/11 sawa na ongezeko la asilimia 85;

ii)      Nishati na madini imetengewa shilingi bilioni 539.3 ikilinganishwa na shilingi bilioni 327.2 mwaka 2010/11, sawa na ongezeko la asilimia 65;

iii)     Maji imetengewa shilingi bilioni 621.6 ikilinganishwa na shilingi bilioni 397.6 mwaka 2010/11, sawa na ongezeko la asilimia 56;

iv)     Kilimo na umwagiliaji kimetengewa shilingi bilioni 926.2 ikilinganishwa na shilingi bilioni 903.8 mwaka 2010/11, sawa na ongezeko la asilimia 2.5;

v)      Elimu imetengewa shilingi bilioni 2,283.0 ikilinganishwa na shilingi bilioni 2,045.4 mwaka 2010/11, sawa na ongezeko la asilimia 12; na

vi)     Afya imetengewa shilingi bilioni 1,209.1 ikilinganishwa na shilingi bilioni 1,205.9 mwaka 2010/11, sawa na ongezeko la asilimia 0.3.

Kudhibiti Matumizi

63.   Mheshimiwa Spika, Serikali itahakikisha kwamba taratibu za kifedha na ununuzi wa umma zinafuatwa kikamilifu pamoja na kuondokana na matumizi yasiyokuwa ya lazima:-

a)  Katika mwaka wa fedha wa 2011/12, Serikali itaendelea kuchukua hatua mbalimbali za udhibiti wa matumizi, ikiwa ni pamoja na kuimarisha ukaguzi wa mishahara, (Payroll Audit) ambapo Maafisa Masuuli watafanya ukaguzi wa malipo ya mishahara ya asasi/taasisi zao kila mwezi. Chini ya utaratibu huu wakuu wa Idara watawajibika pia kufanya ukaguzi wa mishahara ili kuhakikisha  kuwa watumishi wanaolipwa mishahara ni wale walio chini yao. Wakuu wa Idara na Maafisa  Wahasibu watawajibika kwa malipo ya mishahara hewa.  Aidha, Serikali itaendesha ukaguzi wa mara kwa mara kwa malipo ya mishahara kupitia Idara ya Mkaguzi Mkuu wa Ndani wa Serikali na pia kupitia Sehemu ya Ufuatiliaji wa Matumizi ya Serikali na Utendaji Kazi katika Idara ya Bajeti ya Serikali. Katika mwaka 2011/12, Serikali imepanga kufanya sensa ya watumishi wote wa Serikali na Taasisi kwa kuandaa siku maalum ya malipo ya mshahara dirishani “National Pay Day”. Aidha, Serikali itasimamia utekelezaji wa Waraka Na. 2 wa Hazina wa mwaka 2010 kuhusu uwajibikaji na udhibiti katika usimamizi wa malipo ya mishahara pamoja na ukamilishaji wa maboresho ya mfumo wa kuandaa mishahara (Lawson, version 9), ambao utaimarisha udhibiti wa malipo ya mshahara.

b)      Eneo lingine ambalo litazingatiwa ni ukaguzi wa miradi ya maendeleo. Kazi hii itafanywa na Kitengo cha Ukaguzi wa Kiufundi (Technical Audit Unit) ambacho kitakuwa chini ya Idara mpya ya Mkaguzi Mkuu wa Ndani wa Serikali. Ukaguzi huu utajikita katika kuhakikisha kuwa matumizi ya fedha katika miradi husika, yanaendana na thamani halisi ya fedha iliyotumika (Value for Money).

c)      Taarifa ya Mdhibiti na Mkaguzi Mkuu wa Hesabu za Serikali aliyoitoa mwezi Machi 2011 imeonesha kuwa kuna udhaifu mkubwa wa usimamizi wa fedha za umma katika Serikali za Mitaa. Katika jitihada za kukabiliana na hali hii, Serikali inaendelea kupunguza idadi ya Akaunti za Benki katika  Halmashauri hadi zifikie sita. Hivyo, kuanzia tarehe 1 Julai, 2011 Serikali za Mitaa zitakuwa na akaunti zifuatazo: Akaunti ya Mapato, Akaunti ya Amana, Akaunti ya Mishahara, Akaunti ya Matumizi ya Kawaida, Akaunti ya Matumizi ya Maendeleo na Akaunti ya Mfuko wa Barabara. Hatua hii itasaidia kudhibiti matumizi ya fedha, kuongeza uwazi na uwajibikaji na kuboresha utoaji wa taarifa za mapato na matumizi. Aidha, Serikali imeendelea kuimarisha mfumo wa uwajibikaji na ufuatiliaji katika Serikali za Mitaa ili kupata thamani stahiki ya fedha za umma. Vilevile,  Mkaguzi Mkuu wa Ndani wa Serikali, pamoja na mambo mengine, atakuwa na majukumu ya kusimamia masuala ya ukaguzi wa ndani katika Serikali za Mitaa.

d)      Kila mwaka Serikali inatumia sehemu kubwa ya bajeti yake katika ununuzi wa bidhaa na huduma mbalimbali. Hivyo, katika mwaka wa fedha 2011/12, Serikali imedhamiria kuweka mfumo wa ununuzi wa umma unaowezesha Serikali na Taasisi zake kupata bidhaa na huduma zenye ubora unaotakiwa kwa bei nzuri. Aidha, Serikali itaendelea na juhudi zake za kudhibiti matumizi yake kwa kusitisha ununuzi wa magari ya aina zote isipokuwa  kwa sababu maalum na kwa kibali cha ofisi ya Waziri Mkuu. Vile vile, Serikali itasitisha ununuzi wa samani za ofisi hususan zile zinazoagizwa nje ya nchi; kupunguza malipo ya posho mbalimbali yasiyokuwa na tija; kupunguza matumizi ya mafuta kwa magari ya Serikali; kupunguza safari za ndani na nje ya nchi ikiwa ni pamoja na ukubwa wa misafara; na pia kuendelea kupunguza uendeshaji wa semina na warsha isipokuwa pale inapobidi na kwa kibali cha Ofisi ya Waziri Mkuu; pamoja na kupunguza gharama za maonesho na sherehe mbalimbali.

e)      Tangu kutungwa kwa Sheria ya Ununuzi wa Umma SURA 410 yamejitokeza mapungufu mbalimbali katika utekelezaji wa Sheria hii. Mapungufu hayo ni pamoja na yale yaliyobainishwa katika ripoti ya Mdhibiti na Mkaguzi Mkuu wa Serikali ya mwaka 2009/10, ambapo baadhi ya Idara na taasisi za Umma zimeonesha udhaifu katika utekelezaji wa Sheria hii. Aidha, ili kushughulikia mapungufu haya, Serikali iliwasilisha Muswada wa Sheria wenye mapendekezo ya marekebisho ya Sheria ya Ununuzi wa Umma 2010 katika mkutano wa Bunge uliofanyika mwezi Aprili mwaka huu. Muswada huu ulijadiliwa na Kamati ya Bunge ya Fedha na Uchumi pamoja na wadau mbalimbali, ambapo ilitolewa michango  ya kina yenye lengo la kuboresha Muswada. Serikali kwa kuthamini michango hii, iliona ni vyema kuchapisha upya Muswada huu na baada ya kukamilika kwa zoezi hili, Serikali inatarajia kuuwasilisha Bungeni kwa ajili ya kujadiliwa.

f)        Kuendelea kuimarisha mtandao wa kompyuta wa mfumo wa usimamizi wa fedha (IFMIS) katika ngazi zote za Serikali kwa lengo la kudhibiti matumizi na kuzuia malimbikizo ya madeni; kutoa mafunzo kwa wahasibu juu ya uandaaji wa hesabu katika viwango vya kimataifa vya uhasibu katika sekta ya umma (IPSAS) ili viweze kuzingatiwa kikamilifu; kutumia utaratibu wa kufanya malipo kwa kutumia TISS na kuanza kutumia utaratibu huu wa malipo katika Ofisi za Hazina ndogo na Sekretarieti za Mikoa.

g)    Serikali itaendelea kudhibiti utoaji wa dhamana za Serikali kwa Wizara, Idara na Taasisi za Serikali. Aidha Wizara, Idara na Taasisi za Serikali zinatakiwa kuomba fedha za miradi mbalimbali kwa utaratibu wa kawaida wa kibajeti na sio kwa utaratibu wa kuomba dhamana. Hatua hii itasaidia kupunguza maombi ya dhamana ili kuepuka ongezeko la deni la Taifa lisilohimilika.

Ubia kati ya Sekta ya Umma na Sekta Binafsi

64.   Mheshimiwa Spika, katika mwaka wa fedha 2010/11, Bunge lilipitisha Sheria ya Ubia kati ya Sekta ya Umma na Sekta Binafsi ya mwaka 2010 (Public Private Partnership Act Na.19 of 2010). Kupitia Sheria hii, Sekta Binafsi kwa kushirikiana na sekta ya umma itaweza kujenga na kuendesha miradi muhimu na kutoa huduma za kijamii na kiuchumi kama kilimo, miundombinu, viwanda, madini, elimu, afya, mazingira, TEHAMA, biashara, michezo na burudani; hivyo kutoa nafasi kwa Serikali kuelekeza nguvu katika vipaumbele vingine. Aidha, Sheria hii inakusudia kuwawezesha wananchi kupata huduma za uhakika, endelevu, na kwa gharama nafuu, hivyo kuinua uchumi wa nchi yetu kwa kasi kubwa.

65.   Mheshimiwa Spika, miradi ya ubia itakuwa na faida nyingi kwa taifa letu kama ifuatavyo:

i)        Kuongeza ushindani katika soko la ajira na hivyo kuchochea ufanisi;

ii)      Kupanuka kwa biashara na kuongeza wigo wa kodi ya mapato;

iii)     Kutumia raslimali-fedha za sekta Binafsi ambazo kwa kawaida ni nyingi na zinahitajika sana katika kuongeza mzunguko wa fedha katika uchumi wa nchi;

iv)     Kuipunguzia au kuiondolea mzigo Serikali wa kubeba mashirika yasiyo na ufanisi na kuelekeza nguvu katika vipaumbele vingine; na

v)      Wananchi kupata uhakika wa huduma na kwa gharama nafuu.

66.   Mheshimiwa Spika, Sheria ya Ubia kati ya sekta ya Umma na sekta Binafsi, imeanzisha vitengo viwili. Kitengo kimoja kiko Kituo cha Uwekezaji Tanzania ambacho kitahusika na kutangaza na kutoa vivutio kwa wawekezaji. Kitengo cha pili kiko Wizara ya Fedha ambacho kitahusika na kuifanyia tathmini miradi ya ubia na kuhakikisha kuwa miradi inayoanzishwa hapa nchini inajiendesha kibiashara, na kwa misingi ya thamani ya fedha, na haisababishi mzigo kwa Serikali. Serikali inakusudia kuvipatia vitengo hivi watalaam zaidi na wenye ujuzi wa fani ya Ubia kimataifa.

Majadiliano kati ya Wizara na Kamati za Kisekta za Bunge

67.   Mheshimiwa Spika, katika mchakato wa kupitisha bajeti katika baadhi ya kamati za Kisekta za Bunge, kulikuwa na maoni kwamba bajeti za baadhi ya Sekta hizo zilizopangwa kwa mwaka 2011/12, ni ndogo na kutoa ushauri kwamba ziongezwe. Serikali imetafakari hayo yote na imeazimia kufanya marekebisho kwa baadhi ya mafungu ya bajeti kwa kuzingatia upatikanaji wa mapato mapya. Marekebisho hayo yatawasilishwa bungeni kwa ajili ya kuidhinishwa.

Maslahi ya Watumishi

68.   Mheshimiwa Spika, Serikali itaendelea kuboresha maslahi ya watumishi kulingana na uwezo wa mapato yake kwa lengo la kuwawezesha kumudu gharama za maisha. Maeneo ambayo yatatiliwa mkazo ni pamoja na malipo ya mshahara na likizo kwa wakati, kuhakikisha watumishi wanalipwa mafao yao mara baada ya kustaafu, pamoja na pensheni zao za kila mwezi. Sambamba na hayo, Serikali itatoa mafunzo kwa maafisa wa Hazina ndogo na wa mahakama zote zinazoshughulikia mirathi, na kuweka mikakati ya pamoja kuwaondolea kero wasimamizi na warithi wa mali ya marehemu.

Usimamizi wa Mashirika ya Umma

69.   Mheshimiwa Spika, katika mwaka wa fedha wa 2011/12, Ofisi ya Msajili wa Hazina, pamoja na mambo mengine, imelenga kufanya yafuatayo katika usimamizi wa wakala, taasisi na mashirika ya umma:

i)            Kuwezesha wakala, taasisi na mashirika ya umma kuingia mikataba ya utendaji na Wizara mama;

ii)      Kutekeleza ukaguzi wa kimenejimenti kwa wakala, taasisi na mashirika ya umma;

iii)     Kuuandaa mfumo wa uperembaji na uhakiki wa menejimenti na Bodi za wakala, taasisi na mashirika ya umma;

iv)     Kuongeza makusanyo ya mapato yasiyo ya kodi kwa kuzingatia Sheria ya Fedha Na. 13 ya mwaka 2008 pamoja na Waraka wa Hazina Na. 8 wa 2008/09;

v)      Kuunda Mfuko wa Uwekezaji kwa ajili ya mitaji ya wakala, taasisi na mashirika ya umma;

vi)         Kutathmini mfumo wa uwiano wa mishahara ya wakala, taasisi na mashirika ya umma;

vii)       Kuratibu uperembaji na uhakiki wa mashirika yaliyobinafsishwa; na

viii)     Kuendelelea kushauri Serikali juu ya uwekezaji katika wakala, taasisi na mashirika ya umma.

MASUALA YANAYOHUSU SERIKALI ZA MITAA:

70.   Mheshimiwa Spika, Serikali itaendelea kuboresha utendaji na uwajibikaji wa Mamlaka za Serikali za Mitaa kupitia Programu ya Maboresho ya Serikali za Mitaa (LGRP II) ili kuwawezesha Wakurugenzi kusimamia majukumu yao kikamilifu. Serikali pia itawajengea uwezo Waheshimiwa Madiwani ili wasimamie utendaji wa Halmashauri zao na kuhakikisha nidhamu ya kazi inaimarishwa kulingana na sheria, taratibu na kanuni za utumishi wa umma. Aidha, kamati za kupambana na rushwa pamoja na kamati za maadili za Halmashauri zitaimarishwa ili kusimamia nidhamu ya watumishi wa kada zote na kuhakikisha utendaji wao unazingatia maslahi ya taifa. Vile vile, Serikali itaimarisha mfumo wa tathimini ya utendaji kazi - OPRAS kwa watendaji wa Halmashauri na kufanya mapitio ya vigezo vya kupima utekelezaji wa majukumu ya Halmashauri (Peformance Assessment Criteria) ili kuongeza tija na ufanisi wa watendaji wa Serikali za Mitaa.

71.   Mheshimiwa Spika, Serikali za Mitaa zitaendelea kukusanya mapato kutoka katika vyanzo vyake, ambapo jumla ya shilingi bilioni 350.5 zinakadiriwa kupatikana kutoka vyanzo hivyo. Kiwango hicho cha mapato ni sawa na asilimia 5.2 ya mapato ya ndani yanayokusanywa na Serikali Kuu. Kiwango hicho kinaonesha juhudi zitakazochukuliwa na Serikali kuboresha ukusanyaji ikilinganishwa na asilimia 2.9 ya mapato ya ndani yanayotarajiwa mwaka 2010/11. Serikali itaendeleza juhudi za ukusanyaji mapato katika ngazi ya Halmashauri, ili kuhakikisha kwamba mapato hayo yanawiana na fursa zilizopo. Baadhi ya hatua zitakazochukuliwa, ni pamoja na: kuendelea kuboresha mifumo ya ukusanyaji na usimamizi wa mapato kutoka vyanzo vya Halmashauri; kupitia upya vyanzo vya Halmashauri vilivyofutwa; kupitia mfumo wa kodi ya majengo katika majiji, manispaa, miji, wilaya na miji midogo; na kuainisha mianya ya upotevu wa mapato na vyanzo mbadala vya kuongeza mapato ya Serikali za Mitaa.

72.   Mheshimiwa Spika, kwa upande wa matumizi, Serikali itaendelea kuboresha uratibu na usimamizi wa matumizi ya Halmashauri. Baadhi ya hatua zitakazotekelezwa ni pamoja na kuziwezesha na kuziimarisha Idara za Mipango, uhasibu na ukaguzi wa ndani ili kuongeza uwajibikaji, usimamizi na udhibiti wa fedha katika Halmashauri; kuboresha na kupanua miundombinu ya barabara, maji na umeme; kuendelea kutekeleza sera ya ugatuaji wa madaraka kwa wananchi kwa kujenga uwezo wa Halmashauri katika kusimamia utekelezaji wa majukumu yao; na kuendelea kutekeleza program mbalimbali za maboresho.

MABORESHO YA MFUMO WA KODI, ADA, TOZO NA HATUA NYINGINE ZA MAPATO:

73.   Mheshimiwa Spika, Serikali itaendelea kuchukua hatua mbalimbali za kisera na kiutawala ili kuongeza mapato ya kodi na yasiyo ya kodi, na kupanua wigo wa mapato katika maeneo mengine. Aidha, Serikali itaendelea kufanya mapitio ya sheria mbalimbali zinazotoa misamaha ya kodi kwa lengo la kudhibiti na kupunguza misamaha hiyo; kusimamia Mpango wa tatu wa Miaka Mitano wa Maboresho ya utendaji wa Mamlaka ya Mapato Tanzania (TRA); Kuendelea kuingiza Sekta isiyo rasmi kwenye mfumo wa kodi; kupitia upya mfumo wa ukusanyaji wa kodi ya majengo katika majiji, manispaa, miji, wilaya na miji midogo; na kufanya mapitio ya vyanzo vya mapato na mfumo wa ukusanyaji katika Serikali za Mitaa ili kuongeza mapato.

74.   Mheshimiwa Spika, marekebisho ya mfumo wa kodi yanahusu sheria zifuatazo:-

a)  Sheria ya Kodi ya Ongezeko la Thamani, SURA  148;

b)  Sheria ya Kodi ya Mapato, SURA 332;

c)  Sheria ya Ushuru wa Bidhaa, SURA 147;

d)  Sheria ya Elimu na  Mafunzo ya Ufundi Stadi, SURA 82;

e)  Sheria ya Ushuru wa Stempu, SURA 189;

f)   Sheria ya ushuru wa Mafuta ya Petroli, SURA 220;

g)  Sheria ya Leseni za Biashara, SURA 208;

h)  Sheria ya Fedha ya Serikali za Mitaa, SURA 290;

i)    Sheria ya Usalama Barabarani, SURA 168.

j)    Marekebisho madogo madogo katika baadhi ya sheria za kodi;

k)  Marekebisho ya Ada na Tozo Mbalimbali za Wizara, Mikoa na Idara zinazojitegemea;

l)    Sheria ya Forodha ya Jumuiya ya Afrika Mashariki, ya mwaka 2004;

A. Sheria ya Kodi ya Ongezeko la Thamani, SURA 148

75.   Mheshimiwa Spika, ili kuhamasisha uwekezaji na kuboresha uzalishaji katika Sekta za Kilimo, Mifugo, Viwanda, Biashara na Utalii na kuziwezesha kuchangia zaidi kwenye pato la Taifa, napendekeza kufanya marekebisho katika Sheria ya Kodi ya Ongezeko la Thamani, SURA 148 kama ifuatavyo: -

i)     Kusamehe Kodi ya Ongezeko la Thamani kwenye Vipuri vya Zana za kilimo zifuatazo:- fyekeo (threshers), mashine za kukausha na kukoboa mpunga (rice dryers and mills), mashine za kupandia mbegu (planters), na matrekta ya kukokota kwa mkono (power tillers).

ii)    Kusamehe Kodi ya Ongezeko la Thamani kwenye chakula cha kuku (NASCOR Pellet Feed). Hatua hii ina lengo la kuhamasisha uwekezaji katika ufugaji wa kuku hapa nchini;

iii)  Kusamehe Kodi ya Ongezeko la Thamani kwenye nyuzi (Nylon Fishing Twine) zinazotumika kutengeneza nyavu za kuvulia samaki. Hatua hii inalenga katika kupunguza gharama za uzalishaji na kuendeleza sekta ya uvuvi hapa nchini;

iv)  Kusamehe Kodi ya Ongezeko la Thamani  kwenye vipuri vya mashine za kunyunyiza na kutifua udongo (sprayers and harrows) na mashine za kupanda nafaka (grain conveyors); na

v)    Kuanzisha utaratibu wa marejesho ya Kodi kwenye mauzo ya rejareja kwa bidhaa za ndani zinazouzwa kwa abiria ambao sio raia wa Tanzania wanaosafiri nje ya nchi. Utaratibu huu utaanza kutekelezwa kwa kuanzia na Uwanja wa Ndege wa Kimataifa wa Mwalimu Julius Nyerere na Uwanja wa Ndege wa Kimataifa wa Kilimanjaro kwa mauzo ya thamani ya shilingi 400,000 na zaidi. Utekelezaji wa utaratibu huu mpya utaanza  rasmi tarehe 1 Januari 2012.

76.   Mheshimiwa Spika, napendekeza pia kufanya marekebisho katika Sheria ya Kodi ya Ongezeko la Thamani, SURA 148 kwa nia ya kuongeza mapato na kuhamasisha Mashirika na Taasisi mbalimbali ziweze kuchangia katika juhudi za serikali za kuboresha huduma katika sekta ya elimu.

vi)  Kuondoa msamaha wa Kodi ya Ongezeko la Thamani kwenye kuuza na kupangisha majengo ya kuishi ya nyumba za Shirika la Nyumba la Taifa (NHC);

vii) Kuondoa unafuu wa Kodi ya Ongezeko la Thamani uliokuwa unatolewa kwa Mashirika Yasiyo ya Kiserikali (Non Governmental Organizations). Hatua hii haitazihusu Taasisi za Kidini (Religious Organizations); na

viii)    Kutoa unafuu wa Kodi ya Ongezeko la Thamani kwa Mashirika yasiyo ya kiserikali (Non Governmental Organizations) kwa vifaa vya matumizi binafsi ya kawaida (household consumables) kama vile vyakula, mavazi, na vifaa kama sabuni ambavyo vinatolewa msaada kwenye vituo mahsusi vya kulelea watoto yatima na shule.

Hatua hizi katika Kodi ya Ongezeko la Thamani kwa pamoja zitaongeza mapato ya Serikali kwa kiasi cha shilingi milioni 71,518.9.

B.      Sheria ya Kodi ya Mapato, SURA 332

77.   Mheshimiwa Spika, napendekeza kufanya marekebisho ya sheria ya Kodi ya Mapato, SURA 332 kama ifuatavyo: -

i)     Kusamehe kodi ya mapato kwenye posho wanazolipwa wafanyakazi wa Serikali na wanaofanya kazi kwenye Taasisi zinazopata ruzuku kutoka kwenye bajeti ya Serikali..

ii)    Kufuta Kodi ya Zuio kwa usafirishaji wa samaki nje ya nchi kwa kutumia ndege za nje. Hatua hii inalenga katika kuhamasisha mauzo ya samaki nje ya nchi.

Hatua hizi za Kodi ya Mapato zitapunguza mapato ya Serikali kwa kiasi cha shilingi milioni 20,287.5

C.  Sheria ya Ushuru wa Bidhaa, SURA 147

78.   Mheshimiwa Spika, Napendekeza kufanya marekebisho katika Sheria ya Ushuru wa Bidhaa, SURA 147 kama ifuatavyo:-

i)         Kupunguza ushuru wa bidhaa kwenye mafuta mazito ya kuendeshea mitambo kutoka shilingi 80 hadi shilingi 40 kwa lita  ili  kupunguza gharama za uzalishaji wa bidhaa hapa nchini;

ii)        Kutoza ushuru wa bidhaa wa asilimia 50 badala ya asilimia 120 kwenye mifuko ya plastiki za microns 30 na zaidi yaani Polymers of ethylene na nyinginezo za (HS. Code 3923.2900).

iii)      Kurekebisha kwa asilimia 10 viwango vya Ushuru wa bidhaa mbalimbali isipokuwa zile za mafuta ya Petroli kama ifuatavyo: -

a)      Vinywaji baridi kutoka shilingi 63 kwa lita hadi shilingi 69 kwa lita;

b)      Bia inayotengenezwa na nafaka ya hapa nchini na ambayo haijaoteshwa, kutoka shilingi 226 kwa lita hadi shilingi 249 kwa lita;

c)      Bia nyingine zote, kutoka shilingi 382 kwa lita hadi shilingi 420 kwa lita;

d)      Mvinyo uliotengenezwa kwa zabibu inayozalishwa nje ya nchi kwa kiwango kinachozidi asilimia 25, kutoka shilingi 1,223 kwa lita hadi shilingi 1,345  kwa lita;

e)      Mvinyo uliotengenezwa kwa Zabibu inayozalishwa hapa nchini kwa kiwango kinachozidi asilimia 75 utatozwa shilingi 420 kwa lita; na

f)       Vinywaji vikali, kutoka shilingi 1,812 kwa lita hadi shilingi 1,993 kwa lita.

(iv) Kurekebisha viwango vya Ushuru wa bidhaa kwenye sigara kama ifuatavyo: -

a)        Sigara zisizo na kichungi na zinazotengenezwa kutokana na tumbaku inayozalishwa hapa nchini kwa kiwango cha angalau asilimia 75, kutoka shilingi 6,209  hadi shilingi 6,830 kwa sigara elfu moja;

b)        Sigara zenye kichungi na zinazotengenezwa kutokana na tumbaku inayozalishwa hapa nchini kwa kiwango cha angalau asilimia 75, kutoka shilingi 14,649 hadi shilingi 16,114;

c)        Sigara nyingine zenye sifa tofauti na (a) na (b) kutoka shilingi 26,604  hadi shilingi 29,264  kwa sigara elfu moja;

d)         Tumbaku ambayo iko tayari kutengeneza sigara (cut filler) kutoka shilingi 13,436  hadi shilingi 14,780 kwa kilo; na

e)    Ushuru wa (Cigar) unabaki asilimia 30.

            Hatua hizi katika Ushuru wa Bidhaa kwa pamoja zinatarajiwa kuongeza mapato ya Serikali kwa kiasi cha shilingi milioni 99,521.5

D. Sheria ya Elimu na Mafunzo ya Ufundi Stadi, SURA 82

79.    Mheshimiwa Spika, napendekeza kufanya marekebisho kwenye sheria ya Elimu na Mafunzo ya Ufundi Stadi, SURA 82 kama ifuatavyo:

i)     Kufanya marekebisho katika mgawanyo wa mapato yatokanayo na tozo ya kuendeleza ufundi stadi (Skills Development Levy) ya asilimia 6 ili asilimia 4 zipelekwe kwenye Bodi ya Mikopo ya Wanafunzi wa Elimu ya Juu, na asilimia 2 zipelekwe Mamlaka ya Elimu na Mafunzo ya Ufundi Stadi (Vocational Education and Training Authority - “VETA”). Lengo la hatua hii ni kuongeza fedha za mikopo kwa wanafunzi wa Elimu ya Juu.

Hatua hii katika Elimu na Mafunzo ya Ufundi Stadi haitarajiwi kupunguza wala kuongeza mapato ya Serikali.

E.  Sheria ya Ushuru wa Stempu, SURA 189

80.   Mheshimiwa Spika, napendekeza kufanya marekebisho ya Ushuru wa Stempu, SURA 189 kama ifuatavyo: -

i)                 Kusamehe ushuru wa stempu wakati umiliki wa mali (Asset) unapohamishiwa katika chombo maalum (Kampuni) cha kutekeleza na kusimamia uzalishaji wa kipato (Special Purpose Vehicle “SPV”) kwa madhumuni ya kutoa dhamana zinazotegemea hiyo mali ambayo umiliki wake umehamishwa. Hatua hii inalenga katika kuhamasisha miradi ya uwekezaji inayohitaji fedha nyingi, mfano; miradi ya barabara, madaraja, nishati na maji. Aidha, ni njia mbadala ya mabenki ya upatikanaji wa fedha za kugharamia miradi.

         Hatua hii ya ushuru wa stempu haitapunguza mapato ya Serikali bali inalenga katika kuhamasisha utunzaji wa akiba na kuchochea uwekezaji (Savings Mobilization and Investment Promotion).

F.   Sheria ya Ushuru wa Mafuta ya Petroli, SURA 220

 81.  Mheshimiwa Spika, napendekeza kufanya marekebisho katika Sheria ya Ushuru wa mafuta ya petroli, SURA 220 kama ifuatavyo:

i)     Kusamehe Ushuru wa Mafuta ya Petroli unaotozwa kwenye mafuta yanayotumika kwenye kuendesha meli, na vifaa vingine vinavyotumika katika utafiti wa mafuta na gesi na msamaha huu utatolewa kupitia Tangazo la Serikali. Aidha, maombi ya msamaha yatahakikiwa na kupitishwa na Shirika la Maendeleo ya Petroli Tanzania (TPDC) kabla ya kuwasilishwa Wizara ya Fedha. Hatua hii inalenga katika kutoa unafuu wa gharama kwa Kampuni zinazofanya utafiti wa mafuta na gesi.

ii)    Ili kutatua tatizo la ucheleweshaji wa marejesho ya kodi (tax refunds) kwenye mafuta yanayonunuliwa na Kampuni za madini, Mamlaka ya Mapato Tanzania (TRA) itaanzisha utaratibu wa kuweka kiasi cha fedha kwenye Akaunti maalum (escrow account) ambacho kinawiana na kiwango cha mahitaji ya mafuta kwa mwezi. Aidha Kampuni itaruhusiwa kununua mafuta kwenye matanki ya Kampuni za waagizaji wa mafuta bila ya kulipia kodi kwa kiwango cha fedha ilichoweka kwenye akaunti. Endapo mahitaji ya mafuta kwa mwezi yatakuwa makubwa zaidi ya kiwango  ilichoweka kwenye akaunti, Kampuni hiyo itawajibika kuongeza fedha za ziada zenye kukidhi mahitaji yake. Hatua hii inatarajiwa kutatua tatizo la ucheleweshaji wa marejesho ya kodi iliyolipwa kwenye mafuta.

Mamlaka ya Mapato Tanzania (TRA) itaandaa utaratibu wa utekelezaji utakaohusisha kampuni za madini na kampuni za mafuta.

Hatua hizi kwa pamoja zitapunguza mapato ya Serikali kwa shilingi milioni 2,007.6

G. Sheria ya Leseni ya Biashara, SURA 208

82.   Mheshimiwa Spika, napendekeza kufanya marekebisho katika Sheria ya Leseni ya Biashara, SURA 208 ili kutoza ada ya leseni ya biashara kwa viwango na maeneo yafuatayo: -

a)  Mamlaka za Miji (Majiji, Manispaa na Miji) zitoze shilingi 50,000 kwa mwaka kwa kila aina ya biashara inayostahili kupewa leseni ya biashara (isipokuwa ya vileo) inayoendeshwa katika maeneo ya mamlaka hizo.

b)  Halmashauri za Wilaya zitoze na kukusanya Ada ya leseni ya biashara ya shilingi 30,000 kwa mwaka kwa biashara zinazoendeshwa katika maeneo ya miji midogo na vituo vya biashara.

c)  Halmashauri za vijiji zitoze na kukusanya shilingi 10,000 kwa mwaka kwa kila biashara inayoendeshwa katika maeneo yake.

Lengo la hatua hii ni kuimarisha usimamizi wa Kanuni za biashara hapa nchini na kuwianisha ukuaji wa biashara na mapato yanayokusanywa. Pia itaongeza mapato kwa Serikali za Mitaa na kuongeza uwezo katika kuhimili mahitaji yao. Aidha, utekelezaji wa hatua hii unazingatia Sera ya Serikali ya ugatuaji madaraka kwa wananchi (Decentralization by Devolution “D by D”).

H.         Sheria ya Fedha ya Serikali za Mitaa,   SURA 290

83.   Mheshimiwa Spika, napendekeza kufanya marekebisho katika Sheria ya Fedha ya Serikali za Mitaa SURA 290 ili kuziwezesha Serikali za Mitaa kutoza ada ya leseni ya biashara kwa viwango na maeneo yaliyoainishwa kwenye sheria ya leseni ya biashara.

I.   Sheria ya Usalama Barabarani, SURA168

84.    Mheshimiwa Spika, napendekeza kufanya marekebisho ya Sheria ya Usalama Barabarani, Sura, 168 ili kuongeza ukomo wa kiwango cha faini inayotozwa kwa kufanya makosa wakati wa uendeshaji gari barabarani (Traffic Notification Fee) kutoka shilingi 20,000 hadi shilingi 300,000.

J.  Marekebisho madogo madogo katika baadhi ya Sheria za Kodi

85.   Mheshimiwa Spika, napendekeza kufanya marekebisho mengine madogo madogo yasiyo ya kisera katika Sheria mbalimbali za kodi ili ziwe sanjari na azma ya kurahisisha utekelezaji wake.

K. Marekebisho ya Ada na Tozo Mbalimbali za Wizara, Mikoa na Idara zinazojitegemea.

86.   Mheshimiwa Spika, napendekeza kufanya marekebisho ya viwango vya ada na tozo mbali mbali zinazotozwa na Wizara, Mikoa na Idara zinazojitegemea ili kuvihuisha kulingana na hali halisi ya ukuaji wa uchumi.

L.  Sheria ya Forodha ya Jumuiya ya Afrika Mashariki, ya mwaka 2004

87.   Mheshimiwa Spika, kikao cha maandalizi ya Bajeti cha Mawaziri wa Fedha wa Jumuiya ya Afrika Mashariki (Pre-Budget Consultations of EAC Ministers for Finance) kilichofanyika tarehe 7 Mei 2011 jijini Kampala, Uganda; kilipendekeza marekebisho ya viwango vya Ushuru wa pamoja wa Forodha (EAC Common External Tariff “CET”) na Sheria ya Forodha ya Jumuiya ya Afrika Mashariki (EAC Customs Management Act, 2004). Marekebisho hayo yanalenga katika kukuza Sekta za Viwanda, Usafirishaji, Mifugo, Biashara na Utalii. Aidha yanalenga pia katika kuboresha afya ya jamii na kuimarisha ulinzi na usalama wa raia na mali zao.

88.   Mheshimiwa Spika, maeneo yanayopendekezwa kufanyiwa marekebisho kwenye viwango vya Ushuru wa Pamoja wa Forodha (EAC Common External Tariff) ni yafuatayo:-

i)     Tanzania iruhusiwe kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 35 kwenye ngano inayotambuliwa katika HS Code 1001.90.20 na HS Code 1001.90.90 kwa muda wa mwaka mmoja. Lengo la hatua hii ni kupunguza gharama za uingizaji nchini wa bidhaa hiyo na kuwezesha walaji kupata vyakula kwa bei nafuu.

ii)    Kutoa msamaha wa ushuru wa forodha (duty remission) kwenye malighafi ya kutengeneza sabuni (Palm Stearin, RBD) inayotambuliwa katika HS Code 1511.90.40 kwa kipindi cha mwaka mmoja. Hatua hii inalenga kutoa unafuu wa kodi kwenye viwanda vidogo na vya kati vya kutengeneza sabuni hapa nchini.

iii)    Kutenganisha malighafi zinazotambulika katika HS Code 2710.19.59 ili kutoa msamaha wa ushuru wa forodha (duty remission) kwenye malighafi za kutengeneza manukato na sabuni (white oil).  Hatua hii inalenga katika kupunguza gharama za uzalishaji viwandani.

iv)    Kutoa msamaha wa ushuru wa forodha (duty remission) kwenye malighafi za kutengeneza maganda ya viberiti (duplex boards) yanayotambuliwa katika HS Code 4810.92.00. Hatua hii inalenga katika kupunguza gharama za uzalishaji na kulinda Viwanda vya Viberiti kutokana na ushindani wa viberiti vinavyoagizwa nje.

 v)  Kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 0 kwenye waya za chuma ambazo zimenakisiwa na zink (Galvanized Plated/Coated Wire), zinazotambuliwa katika HS Code 7217.20.00 kwa kuwa waya ambazo hazikunakisiwa (Non Plated/Coated Wire) hutozwa ushuru wa forodha wa asilimia 10. Lengo la hatua hii ni kuwianisha ushuru wa malighafi inayotumika kuzalisha bidhaa hii ili iendane na kanuni/taratibu za kutoza ushuru zinazozingatia viwango vya usindikaji.

 vi)  Kupunguza ushuru wa forodha kwenye mifuko ya plastiki ya kuhifadhia malighafi za matunda (aseptic bags) kutoka asilimia 25 hadi asilimia 10 inayotambuliwa katika HS Code 3923.29.00 kwa kipindi cha mwaka mmoja ili kupunguza gharama za uzalishaji na kuhamasisha usindikaji wa mazao ya matunda hapa nchini.

vi)         Kutoa msamaha wa ushuru wa forodha (duty remission) kwa kipindi cha mwaka mmoja kwenye shaba ghafi (copper Cathodes) inayotambuliwa katika HS Code 7403.11.00. Hivi sasa bidhaa hii inatozwa ushuru wa asilimia 10 ambapo shaba iliyotengenezwa kwa ukamilifu (copper alloys/refined copper) hutozwa ushuru wa asilimia 0, ambapo ni kinyume na matakwa ya sheria ya ushuru wa forodha ya Jumuiya ya Afrika Mashariki ya mwaka 2004. Lengo la hatua hii ni kuwianisha ushuru wa malighafi inayotumika kuzalisha bidhaa hii ili iendane na kanuni/taratibu za kutoza ushuru zinazozingatia viwango vya usindikaji. 

viii) Kutoa msamaha wa ushuru wa forodha (duty remission) kwa waunganishaji wa majokofu (refrigerators and freezers) ili walipe ushuru wa forodha wa asilimia 10 badala ya asilimia 25 kwenye vifaa vya kuunganisha majokofu hayo (component parts and inputs for assemblers of refrigerators and freezers). Hatua hii inalenga katika kuhamasisha uzalishaji wa bidhaa hizo na kuongeza ajira hasa kwa vijana.

 ix)  Kutenganisha malighafi zinazotambulika katika HS Code 2309.90.00 ili kutoa msamaha wa ushuru wa forodha kwenye malighafi za kutengeneza vyakula vya mifugo (premixes). Lengo ni kutoa unafuu katika bei za chakula cha mifugo na kuhamasisha ufugaji.

 x)   Kuendelea kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 25 kwenye mabasi yenye uwezo wa kubeba abiria zaidi ya 25 yanayotambuliwa katika HS Code 8702.10.99 na HS Code 8702.90.99.

 xi) Kuendelea kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 25 kwenye magari ya mizigo yenye uwezo kati ya tani 5 na tani 20 yanayotambuliwa katika HS Code 8704.22.90 kwa muda wa mwaka mmoja.

xii) Kuendelea kutoa msamaha wa ushuru wa forodha kwenye magari ya mizigo yenye uwezo zaidi ya tani 20 yanayotambuliwa katika HS Code 8704.23.90 kwa muda wa mwaka mmoja.

xiii) Kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 25 kwenye mabasi yatakayoagizwa kwa ajili ya mradi wa mabasi wa jiji la Dar es Salaam yanayotambuliwa katika HS Code 8702.10.99 na HS Code 8702.90.99 kwa muda wa mwaka mmoja.

(xiv) Kutenganisha bidhaa zinazotambulika katika HS Code 8703.90.10 ili kutoa msamaha wa ushuru wa forodha kwenye pikipiki maalumu za kubeba wagonjwa (motorcycle ambulances). Hatua hii inalenga kuimarisha utoaji wa huduma ya kusafirisha wagonjwa hasa katika maeneo ya vijijini. 

 xv)  Kutenganisha virutubisho vya chakula vinavyotambulika katika HS Code 2106.90.90 ili kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 25 kwenye virutubisho vya vyakula vya binadamu (food supplements) ili kuendana na Sera ya Serikali ya kuboresha afya za wananchi.

xvi) Kutenganisha bidhaa zinazotambulika katika HS Code 9616.10.00 ili kutoza ushuru wa forodha wa asilimia 10 badala ya asilimia 25 kwenye malighafi za kutengeneza vifaa vya kunyunyizia (scent sprays and other similar toilet sprays and mounts and heads).

(xvii) Kuendelea kutoa msamaha wa ushuru wa forodha kwenye matrekta ya kukokota mizigo yanayotambuliwa katika HS Code 8701.20.90 kwa muda wa mwaka mmoja. Hatua hii inalenga katika kuboresha usafirishaji mizigo na kuongeza ufanisi katika Sekta ya usafirishaji.

(xviii) Kuendelea kutoa msamaha wa ushuru wa forodha kwenye migahawa ya Majeshi ya Ulinzi kwa kipindi cha mwaka mmoja.

89.   Mheshimiwa Spika, Mawaziri wa Fedha walikubaliana kufanya marekebisho kwenye Sheria ya Forodha ya Jumuiya ya Afrika Mashariki (EAC Customs Management Act, 2004) kama ifuatavyo:-

i)     Kufanya marekebisho katika kifungu cha pili (2) cha Jedwali la Tano la Sheria ya Forodha ya Jumuiya ya Afrika Mashariki ili kuliwezesha Jeshi la Polisi kunufaika na msamaha wa ushuru wa forodha kama linavyonufaika Jeshi la Ulinzi. Hatua hii inalenga katika kuimarisha usalama wa raia na mali zao.

ii)    Kufanya marekebisho katika Jedwali la Tano (5) la Sheria ya Forodha ya Jumuiya ya Afrika Mashariki kwa nia ya kutekeleza yafuatayo:

a)  Kutoa msamaha wa ushuru wa forodha kwenye mitego ya mbung’o (tsetse fly traps). Hatua hii inalenga katika kuchochea ukuaji wa kilimo na kuboresha mazingira ya kuvutia utalii hapa nchini.

b)  Kutoa msamaha wa ushuru wa forodha kwenye vifaa vya kudhibiti usalama (security equipments: - hand held metal detectors, walk through metal detectors, CCTV cameras, bomb detectors and undercarriage mirrors). Hatua hii inalenga katika kuboresha usalama wa raia na mali zao.

c)  Kutoa msamaha wa ushuru wa forodha kwenye magari yanayoendeshwa kwa kutumia beteri (battery operated vehicles/Golf carts). Hatua hii itaimarisha huduma za kitalii na huduma za afya kwani magari haya yanaweza kutumika kubeba wagonjwa ndani ya hospitali na kubeba wageni na mizigo katika maeneo ya hoteli.

d)  Kutoa msamaha wa Ushuru wa forodha kwenye magari yanayotumika kubeba abiria katika viwanja vya ndege (Apron buses) ili kuboresha huduma kwa wasafiri na kuweka mazingira yenye kuvutia wageni na hasa watalii.

e)  Kutoa msamaha wa ushuru wa forodha kwenye malighafi za kutengeneza vifaa vinavyotumia mionzi ya jua (inputs for manufacture of solar panels) kwa lengo la kuhamasisha uzalishaji wa vifaa hivyo hapa nchini.

f)   Kupunguza kiwango cha ada ya ukaguzi (Destination Inspection Fee) kinachotozwa kwenye bidhaa za biashara zinazotoka nje kutoka asilimia 1.2 ya thamani ya huduma ya kuzifikisha hadi bandarini (FOB) na kuwa asilimia 0.6. Hatua hii inalenga katika kupunguza muda wa kuondoa mizigo bandarini na kupunguza gharama za uingizaji bidhaa na hivyo kupunguza bei za bidhaa kutoka nje.

Hatua hizi kwa pamoja zinatarajiwa kupunguza mapato ya Serikali kwa kiasi cha shilingi milioni 4,669.7

M.  Tarehe ya Kuanza Kutekeleza Hatua Mpya       za Kodi

90.   Mheshimiwa Spika, hatua hizi za kodi zinazopendekezwa zitaanza kutekelezwa tarehe 1 Julai, 2011, isipokuwa pale ilipoelezwa vinginevyo.

MFUMO WA BAJETI KWA MWAKA 2011/12:

91.  Mheshimiwa Spika, kwa kuzingatia sera za uchumi pamoja na misingi na sera za bajeti, SURAya Bajeti inaonesha kwamba jumla ya shilingi bilioni 13,525.9 zinahitajika kutumika katika kipindi cha 2011/12. Jumla ya mapato yanayotarajiwa ni shilingi bilioni 13,525.9. Kati ya mapato hayo, Serikali inalenga kukusanya mapato ya kodi na yasiyo ya kodi ya jumla ya shilingi bilioni 6,775.9, sawa na asilimia 17.2 ya Pato la Taifa. Aidha, mapato kutoka vyanzo vya Halmashauri ni shilingi bilioni 350.5. Kadhalika, Serikali inategemea kukopa kiasi cha shilingi bilioni 2,475.9 kutoka vyanzo vya ndani na nje. Kati ya fedha hizo, shilingi bilioni 810.9 ni kwa ajili ya kulipia hatifungani na dhamana za Serikali zinazoiva, shilingi bilioni 393.4 ni mikopo kutokana na mauzo ya hatifungani za Serikali na shilingi bilioni 1,271.6 zitatokana na mikopo yenye masharti ya kibiashara.

 92. Mheshimiwa Spika, washirika wa Maendeleo wanatarajiwa kuendelea kuchangia bajeti kupitia misaada na mikopo ya jumla ya shilingi bilioni 3,923.6. Kati ya fedha hizo, shilingi bilioni 869.4 ni misaada na mikopo ya kibajeti na shilingi bilioni 3,054.1 ni misaada na mikopo kwa ajili ya miradi ya maendeleo, ikijumuisha mifuko ya kisekta.

93.  Mheshimiwa Spika, kwa upande wa matumizi, katika mwaka 2011/12 Serikali imepanga kutumia jumla ya shilingi bilioni 13,525.9 kwa matumizi ya kawaida na maendeleo. Kati ya fedha hizo, kiasi cha shilingi bilioni 8,600.3 kimetengwa kwa ajili ya matumizi ya kawaida, ikijumuisha shilingi bilioni 3,270.3 kwa ajili ya mishahara ya watumishi

wa Serikali, taasisi na wakala za Serikali na shilingi bilioni 1,910.4 kwa ajili ya Mfuko Mkuu wa Serikali. Aidha, jumla ya shilingi bilioni 4,925.6 zimetengwa kwa ajili ya miradi ya maendeleo, ambapo shilingi bilioni 1,871.5 ni fedha za ndani na shilingi bilioni 3,054.1 ni fedha za nje.

94.  Mheshimiwa Spika, kutokana na maelezo ya mfumo wa Bajeti yaliyotolewa hapo juu, Sura ya Bajeti kwa mwaka 2011/12 itakuwa kama ifuatavyo:

Mapato                                                  Shilingi milioni

A:    Mapato ya Ndani                                            6,775,952

(i)    Mapato ya Kodi (TRA)        6,228,836        

(ii)  Mapato Yasiyo ya Kodi       547,116

B:    Mapato ya Halmashauri                                    350,496

C:    Mikopo na Misaada ya Nje                            3,923,551

D:    Mikopo ya Ndani                                              1,204,262

E:     Mikopo ya Masharti ya Kibiashara                  1,271,634       JUMLA YA MAPATO YOTE                 13,525,895

F:    Matumizi ya Kawaida                                     8,600,287

(i)    Mfuko Mkuu wa Serikali   1,910,376

(ii)  Mishahara                           3,270,292

(iii)Matumizi Mengineyo           3,419,619

Wizara            2,727,472

Mikoa                 49,981

Halmashauri     642,166

                                       

G:    Matumizi ya Maendeleo                                4,924,608

(i)  Fedha za Ndani                     1,871,471     

(ii)Fedha za Nje                         3,054,137

               

JUMLA YA MATUMIZI YOTE                   13,525,895

HITIMISHO:

95.   Mheshimiwa Spika,  Bajeti ya mwaka 2011/12 ni mwendelezo wa juhudi za Serikali za kuwaletea maendeleo wananchi. Bajeti hii imezingatia:

i)        Dira ya Taifa ya Maendeleo 2025;

ii)      Mkakati wa Kukuza Uchumi na Kupunguza Umasikini Awamu ya Pili (MKUKUTA II);

iii)     Malengo ya Maendeleo ya Milenia 2015;

iv)     Ilani ya Uchaguzi ya CCM ya mwaka 2010-2015;

v)      Mkakati wa Pamoja wa Misaada Tanzania (MPAMITA);

vi)     Mkakati wa Taifa wa Madeni; na

vii)   Sera za Kijumla za Uchumi kwa mwaka 2011/12.

96.   Mheshimiwa Spika, ili kufikia malengo hayo mapema zaidi, kila mwananchi anapaswa kujituma na kushiriki kikamilifu, kwa kutumia fursa zilizopo za kuzalisha mali na kujiongezea kipato. Ni matumaini yangu kuwa utekelezaji sahihi wa Bajeti hii utaiwezesha Serikali kuwaletea wananchi maendeleo tunayokusudia. Bajeti ya mwaka 2011/12 imeandaliwa katika kipindi ambacho nchi yetu inakabiliwa na changamoto ya kiuchumi ikiwemo upungufu wa umeme na ongezeko la bei za mafuta katika soko la dunia. Hali hii imetishia ustawi wa uchumi na uwezo wa kukusanya mapato ya ndani. Serikali imejipanga kukabiliana na changamoto hizi, ikiwa ni pamoja na kuharakisha miradi ya uzalishaji umeme na uanzishwaji wa hifadhi kubwa ya mafuta yanayoagizwa. Wakati Serikali ikichukua hatua hizi, wananchi wanaombwa kuanza kutumia kwa uangalifu vyanzo hivyo vya nishati, ili kupunguza gharama. Hivyo, ni matumaini ya Serikali kwamba bajeti ya mwaka 2011/12 itatekelezwa kama ilivyopangwa.

97.   Mheshimiwa Spika, Serikali ya Awamu ya Nne, imedhamiria kwa dhati kuendeleza misingi imara ya kujenga uwezo katika kukusanya mapato ya ndani. Hili litawezekana kwa kuwekeza katika vichocheo vya ukuaji uchumi ili kuongeza wigo wa mapato ya ndani kwa lengo la kutuongezea uwezo wa kujitegemea. Kama nilivyoeleza hapo awali, maeneo yafuatayo ya kimkakati yatazingatiwa katika mgao wa rasilimali katika muda wa kati: nishati ya umeme; reli, bandari; TEHAMA; maji; kilimo na kulinda mafanikio yaliyopatikana katika sekta ya elimu na afya. Hivyo basi, hatuna budi kila mmoja wetu na kwa pamoja kuongeza ubunifu katika uzalishaji wenye tija utakaoongeza Pato la Taifa na hatimaye kuondokana na umaskini.

98.   Mheshimiwa Spika, bajeti hii imezingatia ushauri wa Waheshimiwa Wabunge wa Kamati ya Fedha na Uchumi na Kamati nyingine za Kisekta. Pia, imezingatia mawazo na mapendekezo ya wadau mbalimbali, wakiwemo wafanyabiashara, wenye viwanda, sekta ya kilimo, utalii na wengine wengi. Nawashukuru wote hao kwa mawazo na ushauri wao.

99.   Mheshimiwa Spika, nachukua fursa hii kuwashukuru wapiga kura wangu wote wa Jimbo la Kilosa kwa kunichagua tena kuwa Mbunge wao kwa kipindi kingine cha  miaka mitano. Napenda kuwaahidi kwamba tutashirikiana pamoja kuliletea maendeleo Jimbo letu la Kilosa. Ninaamini kwamba sitawaangusha. Mwisho nachukua pia nafasi hii kumshukuru kipekee mke wangu mpendwa kwa kuwa msaada mkubwa kwangu.

100.      Mheshimiwa Spika, kama nilivyoeleza awali Serikali inatambua makali ya maisha yanayowakabili wananchi. Kuna tatizo la upungufu wa umeme, kuongezeka kwa bei za mafuta ya petroli na gharama za usafiri, tatizo la ajira na haja ya kuboresha hifadhi yetu ya chakula.  Serikali sikivu ya Chama cha Mapinduzi imejipanga kikamilifu kukabiliana na changamoto hizo.  Ni matumaini ya Serikali kwamba hatua za kukabiliana na changamoto hizo nilizozieleza zitasaidia kuondoa kero hizo na hivyo kuboresha maisha ya wananchi.

101.    Mheshimiwa Spika, naomba kutoa hoja.

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SPEECH BY THE MINISTER FOR FINANCE

HON. MUSTAFA HAIDI MKULO (MP.), INTRODUCING TO THE NATIONAL ASSEMBLY, THE ESTIMATES OF GOVERNMENT REVENUE AND EXPENDITURE FOR THE FISCAL YEAR 2011/2012

INTRODUCTION:

1.    Madam Speaker, I beg to move that this esteemed House now resolves to debate and approve Government proposals for Revenue and Expenditure estimates for Fiscal Year 2011/12. Together with this speech, there are four volumes of books which provide detailed explanation of the budget estimates: volume one presents revenue estimates; volume two describes recurrent expenditure estimates for ministries, and government independent departments while volume three provides recurrent expenditure estimates for regions and local government authorities, and volume four presents development expenditure estimates for ministries, government independent departments, regions and local government authorities. In addition, there is a Finance Bill of the year 2011 which is part of this budget. 

2.    Madam Speaker, I am privileged at this juncture, to take this opportunity to congratulate His Excellency Dr. Jakaya Mrisho Kikwete for having been elected for a second term to lead the fourth phase Government. I would also like to congratulate Hon. Dr. Mohamed Gharib Billal for being elected as Vice President of the United Republic of Tanzania. Similarly, I congratulate Hon. Mizengo Kayanza Peter Pinda (MP.) for being elected Member of Parliament and re- appointed by the President and endorsed by the Parliament to become the Prime Minister for the second term of the fourth phase Government.

3.    Madam Speaker, I congratulate you, Hon. Speaker Anne Makinda (MP.) for being elected as Speaker and thus become the first woman to lead the Parliament in East Africa. This signifies the confidence vested in you by the Honourable Members of Parliament on account of your wisdom, ability and experience in this Parliament. I would also like to congratulate Hon. Job Ndugai (MP.) for being elected as Deputy Speaker. I also congratulate all my fellow Ministers and all Deputy Ministers, for having been appointed to these posts by His Excellency the President. Further, I congratulate you all, Hon. Members of Parliament, on your election and appointment to this House.

4.    Madam Speaker, allow me also to take this opportunity to express my sincere appreciation to everyone, who in one way or another, contributed to the preparation of this budget.  Preparation of the Government Budget involves various stakeholders and institutions. Specifically, I would like to thank the Finance and Economic Affairs Committee of the Parliament under the chairmanship of Hon. Dr. Abdallah Omari Kigoda, Member of Parliament for Handeni, together with other sectoral committees of Parliament for their constructive advice during their scrutinization of the proposals of this budget.

5.    Madam Speaker, allow me to give special thanks to the Attorney General’s Office for timely preparation of the 2011 Finance Bill and various related documents which are integral part of this budget. At the Ministry of Finance, I would like to thank the Deputy Ministers, Hon. Gregory Teu (MP) and Hon. Pereira Ame Silima (MP). I thank Permanent Secretary Mr. Ramadhani M. Khijjah, Deputy Permanent Secretaries, Mr. Laston T. Msongole, Dr. Servacius B. Likwelile and Mrs. Elizabeth Nyambibo. I would like to thank Prof. Benno Ndulu, Governor of the Bank of Tanzania, Mr. Harry Kitilya, Commissioner General of the Tanzania Revenue Authority and Dr. Albina Chuwa, Director General of the National Bureau of Statistics. I would like to thank Heads of Department, and all members of staff of the Ministry of Finance. I would also like to thank the Government Printer for the timely publication of this budget. Finally, I thank experts and all those who made professional proposals regarding policies, strategies and tax related measures which to large extent have been taken on board in preparation of this budget.

6.    Madam Speaker, this is the first Parliamentary Budget Session following the General Election of the President, Members of Parliament and Councilors held in October 2010, which again brought in power the Chama cha Mapinduzi and its government for the second term of the Fourth Phase. This parliament is expected by Tanzanians to increase the pace of economic development and to reduce income poverty which affects a large portion of the population. This is evidenced by the composition of Honourable Members of Parliament which has good mix in terms of age, gender, education and leadership experience. The Government hopes that this composition will be a catalyst in bringing development to the people with higher speed, more zeal, and vigour.

7.    Madam Speaker, the 2010/11 budget has continued to be used as an instrument for the implementation of economic and social development policies and objectives. During this period, there have been satisfactory achievements in service delivery to our people and improving infrastructure, thus enabling the economy to grow and reduce poverty.

8.    Madam Speaker, the Government has completed the preparation of the Five Year Development Plan for implementation of the National Development Vision 2025.  The plan has identified four pillars for considerations, these are:  sustaining macroeconomic stability and maintaining the success achieved in providing social services; using the available resources as catalyst for economic growth; exploit Tanzania’s geographical advantages; and increase the use of Information and Communications Technology (ICT). 

9.    Madam Speaker, the 2011/12 budget will consider the following priorities:

             i)        Electricity;

            ii)        Water;

          iii)        Transport and transportation infrastructure (railways, ports, roads, airports, national optic fibre);

          iv)        Agriculture and irrigations; and

            v)        Job creation in the private and public sectors.

The budget shall also ensure that the achievements attained under education and health sectors are protected as well as to improve the quality of services delivered.

Strategies to mitigate high cost of living to the citizen

10.  Madam Speaker, the Government is aware of the challenges facing the citizens in addressing the high cost of living. The Government’s Budget for the 2011/12, among other things, aims to address this problem.   There have been several challenges that require deliberate efforts by various stakeholders, including the government, private sector, and individuals to address and reduce the cost of living.  Measures that will be taken include the following:

     i)        The increase in prices of goods and services: the price increase of goods and services in the country is attributed to among other things, increase in oil prices in the world market; unreliable power generation which affects productivity; and food shortages in the country and in neighbouring countries. The Government will take the following measures to address the situation:

a)    The rise in the prices of petroleum products: The rise in the price of petroleum products has been caused by a number of factors including the rise of prices in the world market. For instance, after the world economic crisis oil prices decreased to USD 40 per barrel. Currently, the oil price in the world market is about USD 120 per barrel which is three times more than the previous price. Moreover, the cost of sea freight insurance for ships coming to our country has increased due to piracy in the Indian Ocean, importation of oil by individual companies, and political conflicts in the Middle East and Northern African countries. Apart from this, oil products imported in our country are charged excise duty and fuel levy. In addition, various authorities impose service charges in the importation and handling of fuel. These authorities include; EWURA, SUMATRA, TBS, TIPER, Tanzania Ports Authority, TRA and oil importing companies. Despite the Government’s measures to remove Value Added Tax (VAT) and imposing special rates of fuel levy and excise duty on oil products, the price continued to be high causing high cost of living. 

Madam Speaker, in addressing this situation, the Government has decided to review the computation of the charges with the aim of reducing them. The review is expected to be completed in the financial year 2011/12. Furthermore, the Government is finalising procedures for bulky importation of oil with the aim of distributing to oil companies on whole sale basis. Regulations on bulky importation of oil have been finalised and are expected to be operational during the financial year 2011/12.  This arrangement is expected to reduce oil price and transportation cost. In addition to these government’s efforts, the private sector is encouraged to invest in gas extraction for use as alternative energy to petrol especially in urban areas. It is my expectation that these efforts will contribute in lowering oil prices in the country and ultimately reduce the cost of living and improve the economy as whole.

b)   Power Shortages:  Tanzania is facing power shortages as a result of low electrical power generation capacity, which is far below the demand of this utility in the market.  Taking into consideration the importance and pivotal role the utility plays in the economic growth, the Government will take several measures during this financial year to curb this situation.  These include inter alia: Completion of the Dar es salaam 100MW plant and that of 60MW in Mwanza; to assist TANESCO in securing loans from International Financial Institutions for purchase of power generation plants; to re-examine power activities with a view to separating electricity generation, its transmission and distribution by engaging private operators in the process in order to reduce the financial burden and ensure that TANESCO  concentrate in area it has competitive advantage and thus increase efficiency in the electricity sector.    With the completion of PPP Regulations, it is expected that some of the power generation projects will be implemented in a Joint Venture between the Government and the Private Sector. The government has initiated joint venture negotiations with power generation investors in the following projects: Mtwara 300 MW, Mpanga 144 MW, and power transmission projects of 400 KV for Morogoro –Tanga – Kilimanjaro – Arusha (682 kms) and expansion of the North West Grid for Kagera, Kigoma and Rukwa Regions (1000 kms). The government is encouraging power consumers to use alternative sources of energy, including Solar Energy, Wind Power and Biogas and efficient use of the available energy.

c)    Enhancement of Strategic Grain Reserve:  Due to recurring food shortages caused by drought in various parts of the country, the Government will continue to purchase food crops in order to enhance the National Grain Reserve.  This reserve will be used to subsidise food prices in the country by distributing grain in affordable price in the market during shortages. Likewise, farmers are advised to cultivate drought resistant crops and apply irrigation farming while observing food reserving habit.

    ii)        Employment creation: Unemployment especially for youth has remained a big challenge. The Government is thus putting in place deliberate initiatives to create employment in various sectors as follows:-

a)    Development of Southern Agricultural Growth Corridor of Tanzania (SAGCOT). This initiative aims at bringing agricultural revolution whereby the government will collaborate with other potential agricultural stakeholders. Implementation of this initiative, as an integral part of “Kilimo Kwanza Vision”, will help in reducing poverty among the rural population by increasing agricultural productivity and creation of employment. In 2011/12 the World Bank plans to finance this initiative with USD 60 million equivalent to Tshs 92.8 billion. The government is finalizing procedures of accessing these funds before submission for expenditure approval by the parliament.   

Madam Speaker, the Government will continue to implement reforms in the agricultural sector by improving crop production, livestock keeping and fishery. With regard to crop production, Tanzania has arable fertile basins for rice production in Tabora, Mwanza, Shinyanga, Kigoma, Pwani, Mbeya, Kilimanjaro, Tanga and Morogoro, whereby smallholder farmers will be empowered through provision of loans, extension services and improved farm inputs (seeds and fertilizers). Research findings indicate that appropriate use of the basins, use of agricultural inputs and improved productivity could create a mixture of employment opportunities.

b)   Agricultural processing industries will add value and increase employment. Another area that can increase employment is through linkage between textile industries and agricultural sector. Efforts to improve generation of electricity by using alternative sources like wind, solar and biogas will enhance production in the industrial sector. Further, the Government will improve working environment for industries to improve efficiency.

c)    To speed up the implementation of the Property and Business Formalization Programme (MKURABITA) to increase employment. The Government in collaboration with non-state actors and Non Governmental Organisations and other stakeholders will continue to empower small and medium entrepreneurs   to increase employment. The Government will improve VETA and Development training institutions to provide training to entrepreneurs to increase employment.  The Government has provided clear guidelines to loan applicants on how they can use Government guarantees under the Bank of Tanzania to access loans for production. This arrangement has benefited many entrepreneurs including cooperative societies and private entrepreneurs.

d)   To increase the speed of ongoing reforms in the financial sector and implementation of the empowerment policy will facilitate credit availability of loans to many people for capital for self employment. Measures that have been taken by the Government in this area  include speeding up the national identity project, establishing credit reference bureau as a custodian for the credit reference databank, and sensitizing public enterprises, private sector and social security funds to increase employment opportunities in their respective areas  by investing in economic activities  and provide training for self employment for unemployed youths.,

11. Madam Speaker, it is my expectation that, these measures will reduce the costs of living to the people and improve the economy in general.  For these measures to bear the expected results, the government will need the cooperation of every one of us.

REVIEW OF FISCAL POLICY IMPLEMENTATION FOR 2010/11

12. Madam Speaker, the 2010/11 budget took into consideration the Tanzania Development Vision 2025; National Strategy for Growth and Reduction of Poverty – NSGRP/MKUKUTA II; Millennium Development Goals (MDGs); CCM Election Manifesto of 2005; Joint Assistance Strategy for Tanzania (JAST); and National Debt Strategy.

13. Madam Speaker, in the financial year 2010/11, the Government continued to implement its commitments in line with its agreed fundamental policies. Those policies aimed at strengthening revenue collection, managing the public expenditure and accountability. The Government will continue to control the size of the National Debt and to improve government’s relationship with development partners who support the government budget.

14. Madam Speaker, based on macroeconomic objectives and fiscal policies, the Government planned to mobilize budgetary resources and to finance the recurrent and development expenditure amounting to Tshs 11.6 trillion in 2010/11. The government planned to collect domestic revenue of Tshs 6.0 trillion; revenue from local government authorities amounts to Tshs 172.6 billion; general budget support was Tshs 821.65 billion; grants and loans for development projects of Tshs 2.5 trillion; domestic and external loans was Tshs 1.3 trillion; loans for rolling over maturing government securities was Tshs 797.6 billion; and Tshs 30.0 billion from the privatization proceeds.

15. Madam Speaker, in implementing the budget for the year 2010/11 the following achievements  were  realised:

     i)        The total domestic revenue collected up to March 2011 increased by 21 percent compared to revenue collected during the same period in year 2009/10. During the same period, revenue collection increased from an average of Tshs 390 billion per month in year 2009/10 to Tshs 473 billion in year 2010/11;

   ii)        Financed the General Elections in October 2010 as planned;

  iii)        Facilitated the acquisition of 182,000 tons of food for the National Strategic Reserve amounting to Tshs 57 billion in order to overcome the problem of food shortage in several regions in the country;

  iv)        Financed the training of 4,598 students in field relating to provision of agriculture and livestock sector extension services;

    v)        Government continued to pay civil servants’ arrears as verified by Controller and Auditor General;

  vi)        Salaries and remunerations to servants have been duly paid on time;

 vii)        The Government paid an amount of Tshs 200 billion as part of the cost for the purchase of electric power generator with capacity of 60 megawatts for Mwanza region and 100 megawatts for Dar es Salaam region. The Government took necessary emergency measures in reducing power rationing in the national grid by funding the purchase of fuel for running IPTL power plant  at a cost of Tshs 18.5 billion;

viii)        In cooperation with the Government of China, the Government continued with the construction of a special building for heart treatment at the Muhimbili National Hospital, as well as construction of a ward for cancer inpatients at the Ocean Roads Hospital;

  ix)        Paid an additional capital of Tshs 50 billion to the Tanzania Investment Bank (TIB) and thus raising its capital to Tshs 92 billion. A total of Tshs 20 billion was paid as additional capital  to the agricultural window and thus making the window having a total of Tshs 42 billion; and

    x)        Provided loans amounting to Tshs 185 billion for 96,328 higher education students, as compared to Tshs 145 billion for 72,035 students in year 2009/10.

DOMESTIC REVENUE

16. Madam Speaker, in the financial year 2010/11 the Government estimated to collect domestic revenue amounting to Tshs. 6,003.6 billion, equivalent to 17.3 percent of GDP. In order to strengthen domestic revenue collection to finance recurrent expenditure, several measures were taken including:

(i)                   Strengthening systems of revenue collection, using bank payment systems wherever possible;

(ii)                  Improving services in the tourism industry by grading hotels in line with international standards with a view to increase revenue from fees collection;

(iii)                Enforce implementation of the Finance Act No. 13 of 2008 and the Treasury Circular No.8 of 2008/09 which directs parastatals and public enterprises to contribute to the Consolidated Fund.

(iv)                Continue to broaden tax base by registering new taxpayers and maintaining sustainable macroeconomic stability along with improving business environment to support growth of the private sector;

(v)                  Continue close monitoring of the ongoing major reforms at the  TRA under the TRA’s Third Five Year Corporate Plan as it has been the basis for the increase of domestic revenue collections from one year to another;

(vi)                Take measures to increase non-tax revenue collections by Government Ministries, Departments and Agencies;

(vii)               Review procedures for tax exemptions to strengthen control over abuse; and

(viii)              Continue ensuring there is enhanced capacity to local authorities by allocating adequate skilled manpower with a view to increase efficiency in their revenue assessment and collections.

17. Madam Speaker, during the year 2010/11, the Government amended the Value Added Tax Act, CAP 148.  Most of the amendments were made in favour of agricultural sector as a priority so as it contributes more to the GDP. In these amendments the Government exempted VAT on machines and equipments used for collection, transportation and processing of milk products to promote investment in the diary sub-sector and improve the income of individuals.

18. Madam Speaker, the Government exempted VAT on animal feeds locally known as “mashudu” to improve livestock keeping and better earnings of oil seed farmers; exempted VAT on agricultural implements, breeding services through artificial animal insemination and packaging materials for fruit juices. The Government granted special VAT relief to flowers’ Green Houses and exempted airfreight charged on transportation of flowers for export. These measures resulted into increase of production and processing of milk, importation of milk storage tanks, availability of agricultural implements and increase in production of livestock and agricultural products in some parts of the country.

19. Madam Speaker, the Government granted VAT special relief on sales of goods and services to the registered farmers or cooperative unions/societies in construction of farm infrastructures such as irrigation canals, feeder roads, storage facilities or other similar services and zero rated VAT on processing of edible oil using local oil seeds. These measures have reduced production costs and added value to the products. 

20. Madam Speaker, these measures have increased the availability of farm implements, together with livestock and agricultural products in some parts of the country. Preliminary statistics indicate that production of sunflower is expected to increase from 328,533 mts in 2009/10 to 666,030 mts in 2010/11; groundnuts production from 475,918 mts in 2009/10 to 600,300 mts in 2010/2011; and sesame from 146,919 mts in 2009/10 to 326,600 mts in 2010/11. Up to April 2011 importation of Green Houses increased from houses of 4,542,959 kilogrammes in 2009/10 to 7,181,228 kilogrammes. It is important to note that results of other measures taken in improving agricultural production will only be measured in the medium and long terms.

21. Madam Speaker, in  the year 2010/11 , the Government also amended Income Tax Act, CAP 332 by introducing Ring-fencing within the mining areas with a view of controlling costs and  restricting  deductable expenses of one mine against the taxable income of another mine; reduce the minimum Individual Income Tax rate from 15 percent to 14 percent for employees with the intention of reducing tax burden and increase disposable income to the lower income earners; extend the application of withholding tax of 2 percent to taxpayers without Tax Identification Number (TIN) supplying goods to all registered tax payers with TIN with a view to encourage voluntary registration of TIN.

22. Madam Speaker, this measure together with other efforts has resulted in the increase in the number of new tax payers, whereby until March, 2011, about 686,098 new tax payers were registered with TIN compared to target of 674,442 taxpayers estimated to be registered at end June 2011. Improvement of income tax in the mining sector is expected to increase revenue in the medium and long term.

23. Madam Speaker, during the year 2010/11, the Government amended the Excise (Management & Tariff) Act, CAP 147 by reducing excise duty rate on HFO from Tshs 97 to Tsh. 80 with a view to reduce industrial production costs by taking into Government deliberations of promoting industrial growth, creating employment and domestic revenue. Also in that period the Government amended the Motor Vehicle (Tax on Registration and Transfer) Act, CAP 124 and Road Traffic Act, CAP 168 by increasing registration fees, transfer fees and annual license fees with a view of increasing revenue.

24. Madam Speaker, in compliance with the requirements of the East African Protocol, in the year 2010/11 the Ministers for Finance from the EAC Partner States agreed to make several amendments on the EAC Common External Tariff and Customs Management Act, 2004, with a view to promote sectors like industries, agriculture and transport, as important catalyst in EAC economic growth.

25.  Madam Speaker, during the period July 2010 to March 2011, domestic revenue collection including revenue from Local Government Authorities reached Tshs 4,256.3 billion, equivalent to 69 percent of the estimates 2010/11 budget of 6,176.2 billion. Out of this Tshs 3,910.6 billion, is tax revenue and Tshs 227.4 is non-tax revenue, while collections from Local Government Authorities amounted to Tshs 118.2 billion.

26. Madam Speaker, actual import duty collections reached Tshs 343.2 billion, equivalent to 70 percent of the target of Tshs 493.1 billion. Excise duty collection on imported products amounted to Tshs 455.0 billion, equivalent to 73 percent of the estimated budget of Tshs 622.8.billion, while Tshs 258.7 billion was collected from excise duty on locally manufactured products compared to the target of Tshs 404.2 billion, equivalent 64 percent. Collection of VAT on imports amounted to Tshs 664.6 billion compared to Tshs 999.3 billion, equivalent to 67 percent, while Tshs 611.2 was collected from VAT on local sales, compared to Tshs 992.3 billion equivalent to 62 percent of the target. Income Tax, collections reached Tshs 1,255.8 billion, equivalent to 74 percent of the budget estimates of Tshs 1,702.3 billion for the period. Collection from other taxes reached Tshs 449.7 billion which is equivalent to 72 percent of estimates of 620.9 billion.

27. Madam Speaker, non tax revenue collection for July 2010 to March 2011 period reached Tshs 227.4 billion compared to the estimates of Tshs 365.0 billion, equivalent to 62 percent. Revenue from Local Government Authorities reached Tshs 118.2 billion, equivalent to 68 percent of the estimates of Tshs 172.6 billion.

DOMESTIC BORROWING

28. Madam Speaker, in the financial year 2010/11, the Government planned to borrow Tshs. 1,397.6 from domestic sources for budget financing. Out of that amount, Tshs. 600.0 billion was for financing various development projects and Tshs. 797.6 billion was rollover of maturing bonds. Up to March 2011, a total of Tshs. 1,107.5 billion was borrowed for that purpose. This amount included Government Securities amounting to Tshs. 607.6 billion which was issued in the domestic market for rolling over matured securities while Tshs. 499.9 billion was used to finance various development projects.

CONCESSIONAL LOANS AND GRANTS

29. Madam Speaker, Government Loans, Guarantee and Grant Act of 1974 (as amended in 2004) and its regulations, have continued to be the basis for raising loans, issuing guarantee and receipt of grants including debt relief.

30. Madam Speaker, during the period July 2010 to March 2011, General Budget Support (GBS) amounted to Tshs 845.7 billion equivalent to 103 percent of the budget. The reason for the increase was the decision of Canada to double its GBS contribution compared to its earlier estimates. External grants and loans for development projects and programs including Basket Funds amounted to Tshs 1,427.6 billion, equivalent to 58 percent of estimates.

SOVEREIGN CREDIT RATING

31. Madam Speaker, following the recovery of the world economy after world economic crisis and government’s intention to improve availability of verified information about performance trend of the national economy, political, and good governance which will be used by investors and creditors to take right decision of investing and lending, the Government is in the process of procuring international consultant who will lead the government in the sovereign credit rating exercise.  Key issues to be considered in the credit rating exercise are: political stability, economic growth rate, control and management of government budget; control of financial markets and inflation rate; and balance of payment.  Credit rating will help investors and creditors by providing information on the economic situation, political and governance of the country and thus facilitate availability soft external loans for the government and private sector.

         

Public Debt

32. Madam Speaker, in year 2000/01, public debt was USD 8.55 billion compared to USD 10.01 billion in year 2005/06 which decreased to USD 7.53 billion in year 2006/07. The decrease of public debt was attributed to by debt relief from creditor countries and International Financial Institutions under enhanced HIPC and MDRI arrangements. However, public debt increased to USD 10.54 billion in year 2009/10 from USD 9.36 billion in 2008/09. Out of the 2009/10 debt, USD 5.99 billion is external debt and USD 4.55 billion is domestic debt, which includes USD 1.63 billion of Government Guarantee to Ministries, Departments and Government Agencies’ projects.

Budget Dependence

33.  Madam Speaker, despite the achievements in revenue collection mentioned above, the government budget continued to depend on assistance from development partners, to the tune of 17 percent of the budget in 2010/11 down from 28 percent in 2007/08. Cognizance of the need self reliance at the national level both in attitude and in resources, the Government has decided to take strong measures to improve domestic revenue collection which includes measures aimed at broadening the tax base, increase efficiency in revenue collection and identification of new tax payers; and control expenditure so that by the year 2015, the percentage of aid dependence does not exceed 10 percent of the budget.

EXPENDITURE

34.  Madam Speaker, during the financial year 2010/11, Government expenditure policies focused on improving the management of public funds and increasing efficiency in the use and management of public funds, with particular emphasis on areas that had potential for accelerating economic growth and reduction of poverty, specifically income poverty. Total expenditure for July 2010 - March 2011 was shillings 7,169.3 billion, equivalent to 67 percent of the budget. Out of this amount, recurrent expenditure was shillings 5,226.9 billion and development expenditure was shillings 1,942.4 billion.

35. Madam Speaker, payments of Government wages and salaries for July 2010 - March 2011 was Tshs 1,749.1 billion equivalent to 79 percent of the budget. Of this amount, Tshs 569.96 billion was for Ministries, Departments and Agencies, Tshs 52.9 billion was for Regional Administration, and Tshs 1,126.2 billion was for Local Government Authorities. In addition, Tshs 443.9 billion was paid for wages and salaries for parastatal organisation.

36. Madam Speaker, Interest payments on domestic debt for July 2010 - March 2011 amounted to Tshs 173.6 billion, equivalent to 74 percent of the budget. Also, foreign interest payments amounted to Tshs 44.6 billion, equivalent to 34 percents of the budget. Expenditure on other debt servicing obligations (CFS others) was Tshs 361.3 billion, equivalent to 66 percents of the budget, and Other Charges expenditure was Tshs 1,955.3 billions. Generally, the Government continued to use the cash budget system in the release of funds.

37. Madam Speaker, during the period July 2010 – March 2011, total development expenditure was Tshs 1,942.4 billion whereby locally financed development expenditure was Tshs 514.8 billion and foreign financed development expenditure was Tshs 1,427.6 billion compared to total budget of Tshs 1,366.1 billion and Tshs 2,452.9 billion respectively.

38. Madam Speaker, in recognition of the importance of National Identity Cards, the Government has finalized the procedure to secure a contractor and already signed a contract. The total cost of National Identity Card Project is estimated at Tshs 355 billion. Implementation for the financial year 2011/12 is estimated at Tshs 70 billion. The first phase of the production of national identities will be completed by the end of year 2011. The completion of the project will enable identification of citizens and hence facilitate, among other things, broadening of the tax base, facilitate access to different services including, the financial services as well as identification of illegal immigrants.

ISSUES RELATED TO LOCAL GOVERNMENTS

39. Madam Speaker, during the year 2010/11 the Central Government continued to support Local Government Authorities in management of human and financial resources to enable them provide services efficiently. In addition, the Government continued to provide funds, staff, equipment and technical assistance in respective areas as provided for in the budget.  As of March 2011, the Local Government Authorities had received Tshs 1,358.6 billion, equivalent to 90 percent of the target of Tshs. 1,504.7 billion.

40. Madam Speaker, With regard to domestic revenue, the Local Government Authorities continued to collect revenue from its various sources in accordance with of the Local Government Act Cap 290. In 2010/11, revenue from Local Government Authorities was estimated at Tshs. 172.6 billion. By March 2011 actual revenue collected amounted to Tshs. 118.2 billion, equivalent to 68 percent of the budget. Also, the Government accomplished the following:

                     i)        Payment of Tshs. 10.5 billion arrears to civil servants other than teachers as verified by the CAG;

                   ii)        Construction of three regional  hospitals in Manyara, Singida and Mbeya and the rehabilitation of 10 regional  hospitals and 17 districts hospitals;

                  iii)        Construction of Regional Administration block in Dodoma, three Regional Commissioners’ residential houses, 22 District Councils blocks and 210  residential houses in various Local Government Authorities;

                  iv)        Rehabilitation of 17 Regional Administration blocks, 26 offices and 23 District Commissioners’ residential houses; and

                    v)        Improving and linking Integrated Financial Management Systems (IFMS) to Local Government Authority level to improve accountability, monitoring and evaluation of public expenditure.

PUBLIC FINANCIAL MANAGEMENT

41. Madam Speaker, the Controller and Auditor General’s Audit Report for 2009/10 has shown some weaknesses in public financial management in Ministries, Independent Departments and Agencies, and in Regional Secretariats as compared to the 2008/09 audit report. The report shows a decline in the unqualified audit reports for Ministries and Independent Departments from 87% to 77% while the qualified audit reports increased from 10% to 20%. Similarly, in Local Authorities, the unqualified audit reports decreased from 58% to 48.5% while qualified audit reports increased from 41% to 48.5% in the same period.

42. Madam Speaker, some of the reasons for decline in the unqualified audit reports relate to non compliance to the international standards in the preparation of public accounts (IPSAS), Public Procurement Act of 2004 and its regulations of 2005, inadequate management and monitoring of development projects, non adherence to the internal control system, lack of sustainable training for IFMS users in local governments, as well as non implementation of recommendations of previous years audit reports.

Public Financial Management and control – Local Government

43. Madam Speaker, in strengthening the management and control of public finance, the Article 348 of the Public Finance Act has been reviewed   to empower the Paymaster General and the Accountant General to manage and monitor public financial management at the Local Government Authorities level. Through these changes, the Government has created the post of Assistant Accountant General responsible for management of finances at the Local Government Authorities, thus enabling the implementation of the intended objective of these changes.

Management of Public Enterprises

44. Madam Speaker, in recent years, many challenges have emerged in the management of public agencies, institutions, and corporations. Some of the public enterprises that are supposed to operate commercially have failed to operate efficiently; on the contrary, they turned to be a burden to the Central Government by depending on subsidies.

45. Madam Speaker, as a result of these challenges, the Government has restructured the Ministry of Finance by transforming the office of the Treasury Registrar into an independent agency to closely monitor and manage the government agencies, institutions and corporations, and thus enhance their effectiveness, productivity, revenues and reduce dependency on central government subsidies. In order to eliminate overlaps among the agencies in performing their duties, the Government is reviewing the laws that established various public entities and other laws that relate to the office of the Treasury Registrar.

NATIONAL STRATEGY FOR GROWTH AND REDUCTION OF POVERTY (MKUKUTA II)

46. Madam Speaker, the Government has finalised the preparation of MKUKUTA II and its implementation commenced in July 2010. Like I informed your esteemed Parliament during the budget session for 2010/11, MKUKUTA II is a vehicle towards achieving objectives of Vision 2025 and those of the ruling Party election manifesto. The Government continues to allocate funds for implementation of MKUKUTA II especially for priorities that touch the majority and directed at improvement of social welfare. Financing of this strategy will be from government budget, community contribution and private sector.

47. Madam Speaker, MKUKUTA II focuses on the following important areas of:

(i)   Infrastructure, especially rural roads, railways, ports, airports, electricity, information and communication infrastructure and transportation of fuel and gas;

(ii)  Agricultural sector including livestock and fisheries development;

(iii)Industry sector with the aim to develop factories that will use locally available resources; and

(iv)Public Private Partnership by expanding and strengthening private sector participation and contribution in the areas of infrastructure, food production, trade as well as provision of social welfare services such as health, transportation, education and financial services.

These areas are part of strategic areas that will receive more emphasis in this budget.

Joint Finance Commission (JFC)

48. Madam Speaker, the Joint Finance Commission (JFC) of the United Republic of Tanzania was formed under Section 134 of the Constitution of the United Republic and the Joint Finance Act, CAP 140. The Commission produced several reports and recommendations, including a report that was produced in 2006 on union revenue contribution and distribution. This report, which was reviewed in 2010 with a view to improve the findings and recommendations, was submitted in April 2011 to the Ministry of Finance of the Union Government and the President’s Office Finance, Planning and Economic Development of the Revolutionary Government of Zanzibar. Both Governments are conducting country consultations on the recommendations and are expected to submit their opinions to the Joint Meeting under the Chairmanship of the Vice President of the United Republic of Tanzania early 2011/12.

ECONOMIC EMPOWERMENT

49. Madam Speaker, In the financial year 2010/11, the Government continued to implement the National Economic Empowerment Policy 2004 by providing soft loans through various funds and programmes; sensitization on forming cooperatives (SACCOS) and Village Community Banks (VICOBA) as the best way of getting soft loans, income generation, employment and poverty reduction. Sensitization led to tripling of SACCOS from 1,875 in 2005 to 5,344 in 2010 and increase of SACCOS members from 1,360,850 to 2,100,000 during the same period. SACCOS members’ savings have increased more than five times from 31.4 billion in 2005 to 174.6 in 2010.  Furthermore, the Government in collaboration with economic empowerment stakeholders has prepared the framework for monitoring and evaluation of the National Economic Empowerment Implementation Strategy. Moreover, the Government is in the process of preparing the National Framework for Entrepreneurship Training.

50. Madam Speaker, In the financial year 2011/2012, the Government will continue to implement the National Economic Empowerment Policy by disseminating it to the majority of citizens to enable them understand it and participate effectively in its implementation; provide  training to entrepreneurs; sensitization on saving and investment, sensitization on formation of SACCOS and VICOBA; and conduct studies aiming at developing entrepreneurship skills, as well as initiating and improving economic activities. The Government will continue to promote participation of people in development activities through the Tanzania Social Action Fund (TASAF).

LIKELY OUTTURN OF THE 2010/11 BUDGET TO END JUNE 2011

51. Madam Speaker, according to revenue collection over the period of the first nine months of 2010/11, expectation is that to the end June 2011, the Government will be able to collect revenue amounting to Tshs 5,553.7 billion, equivalent to 93.0 percent of the target of Tshs  6,003.6 billion.

52. Madam Speaker, with regard to the General Budget Support a total of Tshs 927.9 billion is likely to be disbursed by June 2011 compared to original estimates of Tshs 821.6 billion, which is an increase of 13 percent. Further, the disbursement trend is showing that, up to end June 2011, remarkable amount of the funds planned from grants and loans to finance development projects will be disbursed.

53. Madam Speaker, on the expenditure side, the Government has continued to release funds depending on the availability of resources by taking into consideration planned priorities. The trend is showing that total expenditure will be less than the target of 2010/11 budget, due to the shortfall in revenue collection. Also, before the end of 2010/11, the Government will have paid all verified claims of state security forces, house allowances for lecturers of public universities and house rents for Judges.

BASIS AND OBJECTIVES OF THE 2011/12 BUDGET

54. Madam Speaker, the 2011/12 Budget takes into account key areas in order to achieve the National Development Vision 2025, MKUKUTA II, Millennium Development Goals, the ruling party (CCM) Election Manifesto of 2010-2015, the Joint Aid Strategy, the of Tanzania (JAST) and the National Debt Strategy.

55. Madam Speaker, other areas that will be considered in the 2011/12 budget are as follows:

(i)    To address challenges emanating from the high cost of living;

(ii)  To continue improving domestic tax administration, improve investment climate to attract local and foreign investors and develop private sector participation in economic activities to increase new sources of revenue;

(iii) To continue to implement the National Identity Card Project and create postal codes  and implement the Property and Business Formalization Programme (MKURABITA);

(iv) To ensure that non-tax revenues are collected as required and remitted to the Exchequer;

(v)  To allocate resources for areas with economic multiplier like infrastructure for electricity, water, roads, ports, agriculture, irrigation schemes, and Information and Communication Technology (ICT);

(vi)  To strengthen good governance and accountability;

(vii)  To continue implementing plans and strategies to  hasten economic growth, such as attracting investors in Export Processing Zones (EPZ) and establishing Special Economic Zones (SEZ);

(viii)To finalise preparation of the fourth phase of Public Financial Management Reform Programme (PFMRP - IV);

(ix)   To strengthen the formulation and implementation of monetary policies to be aligned with fiscal policies in       order to reduce inflation and interest rate, and enhance the private sector’s access credit and ensure public debt sustainability;

(x)    To improve balance of payment by processing products before exports especially agricultural products, minerals and other products;

(xi) To mobilize concessional and commercial loans from banks like to increase the Governments capacity to finance development projects;

(xii)  To fast track the implementation of the Public Private Partnership Act to increase opportunities for implementation of development projects;

(xiii)    To allocate funds for 2012 population and human settlement census; and

(xiv)    To protect and uphold achievements in education, water and health sectors.

REVENUE POLICIES

56. Madam Speaker, in the year 2011/12 the Government projects to raise domestic revenue not less than Tshs. 6,775.2 billion equivalent to 17.2 percent of the GDP compared to the likely outturn of collecting 5,553.7 billion or 16.0 percent of GDP for the year 2010/11. Tax revenue is projected to be Tshs. 6,228.8 billion while non-tax revenue is projected to be Tshs.547.1 billion. A total of Tshs. 350.5 billion is projected to be collected from local authorities.

57. Madam Speaker, the Government will continue to strengthen domestic revenue collections by deploying policy and administrative measures on both tax and non-tax revenues as well as widen revenue bases to cover large portion of unharnessed revenue potentials. The measures that will be considered to increase revenue collection includes:

(i)           Strengthening knowledge and skills of tax audit capacity on business books of records and accounts; improve tax administration on block management system, enterprise wide risk management and tax evasion; and continue with the efforts of widening tax base by formalization of the informal sector to be in the taxation system;

(ii)          To review and harmonise various tax laws, which have provisions of exemptions, with a view to minimise such exemptions. Currently tax exemptions stand at 2.5 percent of the GDP and the target is to reach at least 1 percent of GDP.

(iii)        To continue strengthening systems of revenue collection by ensuring that all payments are made through banks; and start using sms-banking services such as M-PESA on tax payments not exceeding Shs. 500,000 to relieve taxpayers from queuing in banks;

(iv)        Enhance extensive use of ICT in tax administration with particular attention on communication, financial management, forensic audits as well as maintenance of statistics for further analysis;

(v)          To ensure effective use and control of the Electronic Fiscal Devices – EFDs and provide taxpayers’ education to the business community;

(vi)        To continue monitoring closely the TRA’s Third Five Year Corporate Plan by ensuring that it is in the right track of collecting more revenues;

(vii)       Improve systems of collection and administration of non-tax revenues by reviewing system of issuing receipt, licensing and improve retention schemes’ rates by the Government Ministries, Department and Agencies;

(viii)      To review property tax collection systems in cities, municipalities, towns councils, district councils and small town councils with a view to improve administration and revenue collection by using updated valuation of the properties; including reviewing other revenue sources and collection systems in the local authorities;

(ix)        Sustaining macroeconomic stability and improving business environment for the private sector growth and thus contributing to the Government revenue;

(x)          Improving infrastructure for ports, railways and roads to stimulate business and subsequently enhance revenue collection; and

(xi)        Strengthening supervision, monitoring and control of all transit goods through our ports to neighbouring countries, particularly petroleum products, so that dumping of such products does not occur to deplete domestic revenue.

GRANTS AND LOANS

58. Madam Speaker, in the financial year 2011/12, the Government anticipates to receive grants and concessional loans amounting to Tshs 3,923.6 billion as compared to Tshs 3,274.6 billion planned in the year 2010/11. This is an increase of Tshs 648.99 billion, which is 20 percent more than the amount of 2010/11. Out of the amount to be received in 2011/12, Tshs 869.4 billion will be for General Budget Support and Tshs 3,054.1 billion will be grants and loans for development projects and programs including Basket Funds.

59. Madam Speaker, allow me to recognise and thank our Development Partners who have continued to provide grants and loans for the development of our country even when their own countries have been affected by the world economic crisis. The Development Partners are: Africa Development Bank, BADEA, Belgium, Canada, China, Denmark, European Union, Finland, France, Germany, Global Fund, IMF, Ireland, Italy, Japan, Korea, Kuwait Fund, the Netherlands, Nordic Fund, Norway, Opec Fund, Saudi Fund, Spain, Sweden, Switzerland, United Kingdom, United Nations, United States of America, and World Bank. We are very grateful for their kind contributions.

NON -CONCESSIONAL BORROWING

60. Madam Speaker, Non-Concessional borrowing takes into account sustainability of the National Debt, in which USD 1,500 million is planned to be borrowed in the period of three years 2010/11 - 2012/13. Therefore USD 822 million equivalent to Tshs 1,271.6 billion is expected to be disbursed in 2011/12. Out of that USD 297 million, equivalent to Tshs 459 billion, is balances from the anticipated loans from the previous financial year and a total of USD 525 million, equivalent to Tshs. 812.2 billion, is expected to be used in year 2011/12 for infrastructure projects.

DOMESTIC BORROWING

61. Madam Speaker, during financial year 2011/12, Government intends to borrow from domestic financial markets Tshs 1,204.3 billion. Out of that, Tshs 393.4 for bridging revenue shortfall, while Tshs 810.9 is for roll over.

EXPENDITURE POLICY

62. Madam Speaker, Government expenditure policies will strategically focus on improving management and control over public finance, including control in the payment of salaries, development projects expenditure, subsidies on farm inputs, public procurement, and control accumulation of debt.  Particular emphasis will be on areas identified as the basis for 2011/12 budget with a view to accelerating economic growth and reduction of poverty.

63. Madam Speaker, on the basis of the priorities mentioned in paragraph 9, the sectoral allocation of the 2011/12 budget is summarized as follows: -

                      i)    Infrastructure (roads, railways ports and ICT) has been allocated Tshs 2,781.4 billion compared to Tshs 1,505.1 billion in 2010/2011. This represents an increase of 85 percent;

                     ii)    Energy and Minerals has been allocated Tshs 539.3 billion compared to Tshs 327.2 billion in 2010/2011. This represents an increase of 65 percent;

                   iii)    Water has been allocated Tshs 621.6 billion compared to Tshs 397.6 billion in 2010/2011. This represents an increase of 56 percent;

                    iv)    Agriculture and irrigation has been allocated Tshs 926.2 billion compared to Tshs 903.8 billion in 2010/2011. This represents a increase of 2.5 percent;

                     v)    Education has been allocated Tshs 2,283.0 billion compared to Tshs 2,045.4 billion in 2010/2011. This represents an increase of 12 percent; and

                    vi)    Health has been allocated Tshs 1209.1 billion compared to Tshs 1,205.9 billion in 2010/2011. This represents an increase of 0.3 percent.

Expenditure Control

64. Madam Speaker, the Government will continue to make sure that finance and procurement guidelines are adhered to, to avoid all unnecessary expenditures.

a)    During the 2011/2012 budget, government will continue to take different measures in controlling expenditure by improving payroll auditing in which accountants will undertake effective scrutinisation of payrolls every month for public organisations and their institutions. Under this arrangement the heads of departments will be responsible to undertake constant validation of the payroll to ensure those who are paid fall under their jurisdiction as they will be accountable for ghost workers. Furthermore, the government will continue to regularly verify salary payments through Internal Auditors and government expenditure tracking section under Budget department. In the year 2011/12 government has also planned to carry out survey of all civil servants by arranging special National pay day where public servants will receive salaries personally - ‘National Pay Day’. Moreover, the government will monitor implementation of Treasury Circular No.2 of 2010 about accountability and monitoring in the salary payments together with completion of improvement of salary preparation system (Lawson Version 9), which will improve management of salary payments.

b)   Another area of concern relates to auditing of development projects. This work will be done by Technical Auditing Unit which is under the new Internal Auditing Department. The auditing will be done to ensure that spending is in line with value for money.

c)    The Controller and Audit Report of March 2001 has shown weaknesses in public financial management in Local Government. In order to deal with this, the government continues to reduce the number of bank accounts in the Councils up to six, and therefore from July 1, 2011 Local Government Authorities will have the following accounts: - revenue account, deposits account, salaries account, miscellaneous account, development expenditure account and road fund account. These measures will assist in controlling public expenditure enhance transparency and accountability, and improve revenue and expenditure reports. Further, the government continues to improve accountability system in the Local Government to ensure that there is value for money. Furthermore, Internal Audit General, together with other duties, will be responsible for internal auditing in the Local government.

d)   Every year, the government spends a lot of resources in procurement of goods and services. Therefore in this 2011/2012 budget, the government is determined to put in place a public procurement system that will ensure value for money. The Government will continue with its efforts to control expenditure by suspending procurement of all kinds of vehicles except for special reasons; and with approval by the Prime Minister’s Office. Similarly, it will stop purchasing imported office furniture; rationalize and scale down various allowances, cut down fuel costs on government vehicles, reduce the number of internal and external trips, together with reducing the size of delegations and continue ensuring that seminars and workshop are curbed and, where necessary, should be under approval by the Prime Minister’s Office. The government will also cut down costs for exhibition and public ceremony.

e)    Since the enactment of the Public Procurement Act, CAP 410, a number of shortfalls in implementation of this Act have emerged. These shortfalls include those identified in the Controller and Audit General report of 2009/10, where some departments and public institutions have shown weaknesses in implementing this act. In order to deal with these shortfalls, in April 2011, the government submitted to the Parliament the Public Procurement Review Bill of 2010. The bill was discussed by the Finance and Economic Affairs Committee of the Parliament and other stakeholders in which constructive advice were given to improve the bill. Taking into consideration the importance of the contributions from Parliament Committee and other stakeholder, the government has to republish the Bill and is expecting to resubmit the bill to the parliament for second reading.

f)     Continue to improve the Integrated Financial Management System (IFMS) to all government levels with a view to ensuring prudent use of public funds and to prevent accumulation of debt arrears; to provide training to accountants and internal audits on preparation of accounts according to international public standards (IPSAS); using the Inter-banking Settlement System (TISS) for payments made by all ministries and start using the same system to all Sub-Treasuries and Regional Secretariats.

g)   The government will continue to manage issuance of government guarantees to Ministries, Departments and Agencies (MDAs). Furthermore, the MDAs are required to request funds for projects in line with government budget process and not resort to requesting for government guarantees. This will reduce the amount of government guarantees requests which will reduce increase of National Debt to unsustainable level.

Public Private Partnership

65. Madam Speaker, in the financial year 2010/11, the Parliament passed the Public Private Partnership Act, 2010. Under this Act, the Private Sector, in partnership with public sector will be able to formulate and operate important projects and provide social and economic services such as agriculture, infrastructure, industry and manufacturing, exploration and mining, education, health, environment and waste management, Information and Communication Technology (ICT) and business, sports and entertainment which will allow Government to concentrate in other priorities. Furthermore, the Act aims at providing reliable, sustainable and hence affordable services to the people, and lead to rapid economic growth in the country.  

66. Madam Speaker, the Government will benefit from the Public Private Partnership projects as follows:

(i)    Increase competition in the labor market and efficiency,

(ii)  Expand trade and broaden tax base,

(iii) Utilization of private owned financial resources which are usually available in plenty and critically needed in circulation of money in the economy,

(iv) Government will reduce fiscal burden of non performing public enterprises and thus direct its resources to other priorities, and

(v)  Availability of reliable and affordable services to the people.

67. Madam Speaker, Public Private Partnership Act has established two Units. One Unit has been established within the Tanzania Investment Centre which will be dealing with promotion and attraction of investors. Another Unit has been established within the Ministry for Finance to ascertain whether the projects to be operated under Public Private Partnership are affordable, provides value for money and not burdensome to the Government.  The Government intends to assign qualified international partnership experts to these units.

MINISTERIAL CONSULTATIONS WITH PARLIAMENTARY SECTORAL COMMITTEES

68. Madam Speaker, during the budget scrutinization process, in some of the Parliamentary Sectoral Committees, there were views that the 2011/12 budget for some sectors was small and advised to increase them. The Government has considered them and decided to make changes in some of the budget votes in line with new sources of revenue. These changes will be submitted to the Parliament for approval.

WELFARE OF CIVIL SERVANTS

69.  Madam Speaker, the Government will continue to improve the welfare of civil servants depending on the budgetary resources with the aim of enabling them to cope with cost of living. The emphasis will be on making payment of salaries and annual leave in time, to ensure that civil servants receive their terminal benefits upon retirement and their monthly pensions. Besides, the Government will provide training to staff of sub-treasuries and judiciary that are dealing with survivors’ pension as well as implementing joint strategies that will eliminate inconveniences to guardians and heirs.

Management of Public Enterprise

70. Madam Speaker, in the financial year of 2011/12, the Treasury Registrar’s Office, among other things, aims to do the following in supervising public agencies, institutions and corporations:

(i)    To enable public agencies, institutions and corporations to enter into performance contracts with parent Ministries;

(ii)  To perform managerial inspection of public agencies, institutions and corporations;

(iii) To establish system to monitor and evaluate performance of boards and management committees of public agencies, institutions and corporations;

(iv) To increase non-tax revenue collection in accordance to Finance Act No. 13 of 2008 together with Treasury Circular No. 8 of 2008/09;

(v)  To formulate investment fund as capital base of public agencies, institutions and corporations;

(vi) To examine organizational salaries structures of public agencies, institutions and corporations;

(vii)        To coordinate the monitoring and evaluation of privatized public enterprises; and

(viii)      To render advice to the Government on the establishment of public agencies, institutions and corporations.

LOCAL GOVERNMENT ISSUES

71. Madam Speaker, the Government will continue to improve the performance and accountability in the Local Government Authorities through the implementation of the second phase of the Local Government Reform Programme (LGRP II) aiming at enhancing the capacities of the Executive Directors to perform their duties effectively. The Government will also build the capacity of the Honourable Councilors to manage the operations of local authorities and ensure work discipline is instilled in accordance with the law, procedures and regulations for public service. All local authorities will prepare five year strategic plans in line with the National Five Year Development Plan which aligns the responsibilities with the national priorities that will be implemented efficiently. Also, the Government will strengthen the Anti Corruption Committees and Ethics Committees in the local authorities to manage discipline for civil servants at all levels and also ensure that their performance protects national interests. Furthermore, the Government will strengthen the Open Performance Review and Appraisal System (OPRAS) for all Local Government Staff and review the performance assessment criteria to increase productivity and efficiency in the Local Government.

72. Madam Speaker, Local Governments are expected to collect Tshs. 350.5 billion from own sources, equivalent to 5.2 percent of domestic revenues collected by the Central Government. This amount reflects measures that will be taken by the Government to improve revenue collection when compared with 2.9 percent of the domestic revenue collected in 2010/11. The Government will continue to take measures to collect revenues at local government level to ensure that revenues are collected according to available opportunities.  The measures include: improving revenue collection and management system of revenues collected from local Governments; to review abolished local Government sources; review system for collecting property tax in cities, municipalities, districts and towns; and identifying revenue leakages and alternative sources of Government revenues.

73. Madam Speaker, the Government will continue to improve monitoring and management of Local Government expenditure. Among measures to be taken include strengthening planning, accounts and internal control departments to increase accountability, management and control revenues in Local Governments; to improve and expand infrastructure services in           roads, water and electricity; to continue with decentralization by devolution policy to empower the people to build capacity for the Local Governments to take responsibility in managing their affairs; and to continue to implement various programmes.

REFORM OF THE TAX STRUCTURE, FEES, LEVIES AND OTHER REVENUE MEASURES

74. Madam Speaker, The Government will continue to undertake policy and administrative reform measures in order to enhance collection of tax and non tax revenue and widen tax base in other areas. Furthermore, the Government will undertake tax reforms by reviewing various tax laws which provide tax exemptions with a view to controlling and reducing them; closely monitor implementation of Tanzania Revenue Authority’s (TRA) Third five years Corporate Plan; bringing the informal sector into the tax net; reviewing Property rate/tax structure in cities, municipals, towns, districts and small towns; and reviewing various revenue sources and collection systems in local governments to increase revenue collection.

75. Madam Speaker, The proposed amendments will cover the following tax laws:-

(a)      The Value Added Tax Act, CAP 148

(b)     The Income Tax Act, CAP 332

(c)      The Excise (Management & Tariff) Act, CAP 147

(d)     The Vocational Education and Training Act, CAP 82

(e)      The Stamp Duty Act, CAP 189

(f) The Road and Fuels Tolls Act, CAP 220

(g)     The Business Licensing Act, Cap 208

(h)     The Local Government Finance Act, CAP 290

(i) The Roads Traffic Act, CAP 168

(j) Minor Amendments in various Tax Laws

(k)      Amendments of the Fees and Levies charged by Ministries, Regions and Independent Departments.

(l) The East African Community Customs Management Act, 2004

A.         The Value Added Tax Act, CAP 148

76. Madam Speaker, In order to promote investment and enhance productivity in Agriculture, Industry, Trade and Tourism and increase their contribution to the GDP, I propose to make the following amendments in the Value Added Tax Act, CAP 148:- 

(i)         Exempt  VAT on spare parts for threshers, rice dryers and mills, planters, trailers and power tillers used in organized farming (registered groups and cooperative unions). This measure is intended to promote agricultural mechanization and attract investment in the agricultural sector.

(ii)        Exempt VAT on NASCOR Pellet Feed used for poultry. This measure is aimed at promoting investment in poultry keeping.

(iii)      Exempt  VAT on raw materials used for making fishing nets (nylon fishing twines). This measure is intended to reduce production costs and promote the fishing industry in the country.

77. Madam Speaker, I am also proposing to amend the Value Added Tax Act, CAP 148, in order to enhance revenue collection and provide an incentive for Non-governmental and Charitable Organizations to contribute to the Government efforts of improving services in the education sector.

(i)           Exempt VAT on spare parts for sprayers, harrows and grain conveyors.

(ii)          Introduce VAT refund system to retail exports purchased in the country by non-residents. The implementation of this system will start with Mwalimu Julius Nyerere International Airport (JNIA) and Kilimanjaro International Airport (KIA) entry/exit for purchases valued at TTshs.. 400,000/= and above. The new system becomes effective on January 1, 2012.

(iii)        Abolish exemption on sale and lease of residential buildings by the National Housing Corporation (NHC).

(iv)        Abolish the VAT Special Relief on charitable community-based organizations; or other non-profit driven organizations or institutions (NGOs); However, this measure does not apply  to Religious Organizations.

(v)          Provide for VAT special relief to Non Governmental organizations when they provide food supplies to children and orphanage care centres and school.

The VAT measures together will increase Government revenue by Tshs. 71,518.9 million.

B.         The Income Tax Act, CAP 332

78. Madam Speaker, it is proposed to make the following amendments in the Income Tax Act, CAP 332: -

(i)    Grant tax exemption on allowances payable to employees of the government and institutions which receives government subvention for their operations.

(ii)  Abolish withholding tax on fish transport for foreign freight. This measure is intended to promote fish exports and increase foreign exchange earning from the sector.

The Income Tax measures will reduce Government revenue by Tshs. 20,287.5 million.

C.         The Excise (Management & Tariff) Act, CAP 147

79. Madam Speaker, it is proposed to make the following amendments in the Excise (Management & Tariff) Act CAP 147:-

           (i)        Reduce Excise Duty on HFO from Shillings 80 to Shillings 40 per litre. This measure is intended to reduce the cost of production and promote industrial growth.

          (ii)        Replace the 120 percent Excise Duty imposed on plastic bags of more than 30 microns of Polymers (HS Code 3923.29.00) with  50 percent.

        (iii)        Adjust the specific excise duty rates on non petroleum products by 10 percent. The current and proposed rates are as follows:-

a)    Carbonated soft drinks from shillings 63 per litre to shillings 69 per litre;

b)   Beer made from local un-malted cereals from shillings 226 per litre to shillings 249 per litre;

c)    Other beers from shillings 382 per litre to shillings 420 per litre;

d)   Wine produced with more than 25% imported grapes from shillings 1,223 per litre to shillings 1,345 per litre; and

e)    Wine with domestic grapes content exceeding 75 percent, shillings 420;

f)     Spirits from shillings 1,812 per litre to shillings 1,993 per litre.

        (iv)        The Excise Duty rates on cigarettes are amended as follows:-

(a)          Cigarettes without filter tip and containing domestic tobacco more than 75% from shillings 6,209 to Shillings 6,830 per thousand cigarettes;

(b)         Cigarettes with filter tip and containing domestic tobacco more than 75% from shillings 14,649 to shillings 16,114 per mil;

(c)          Other cigarettes not mentioned in (a) and (b) from shillings 26,604 to shillings 29,264 per mil;

(d)         Cut rag or cut filler from shillings 13,436 per kilogram to shillings 14,780 per kilogram; and

(e)          The excise duty rate on “cigars” remains at 30 percent.

The excise duty measures together are expected to increase Government revenue by Tshs. 99,521.5 million.

D.         The Vocational Education and Training Act, CAP 82

80. Madam Speaker, it is proposed to make the following amendments in the Vocational Education and Training (VETA) Act, CAP 82:-

(i)    To change the allocation of revenue collected from Skills Development Levy (SDL) of 6 percent so that 4 percent is allocated to the Higher Education Students’ Loans Board (HESLB), and 2 percent to the Vocational Education and Training Authority – “VETA”.  This measure is intended to enhance and ensure availability of resources for the provision of Loans to higher education students.

The VETA measure is neither expected to increase nor reduce the Government revenue.

E.         The Stamp Duty Act, CAP 189

81. Madam Speaker, it is proposed to make the following amendments in the Stamp Duty Act, CAP 189:-.

(i)            Exempt Stamp Duty on the transfer of the ownership of assets to the Special Purpose Vehicles (SPV) for the purpose of issuing asset-backed securities.

The Stamp Duty measure is not expected to reduce government revenue, but rather it will promote savings mobilization and investments in the country.

F.          The Road and Fuels Tolls Act, CAP 220

82. Madam Speaker, it is proposed to make the following amendments in the Road and Fuels Tolls Act, CAP 220;

(i)    Exempt fuel levy charged on fuel for vessels, rigs and other equipments used in oil and gas exploration. The exemption will be granted through issuance of the Government Notice (GN). However, the applications will have to be verified and approved by the Tanzania Petroleum Development Corporation (TPDC) before being submitted to the Ministry of Finance.

(ii)  Introduction of a special account (escrow account) by the Tanzania Revenue Authority (TRA) where mining companies will be required to draw their estimated annual petroleum consumption plans and deposit money on the account equal to estimated taxes on petroleum products consumed in a given month. This measure is intended to remove the bottlenecks faced by the mining companies due to delays in tax refunds.

The Road and Fuels Tolls measures together are expected to reduce Government revenue by Tshs. 2,007.6 million.

G.         The Business Licensing Act, Cap 208

83. Madam Speaker, it is proposed to make amendments in the Business Licensing Act, Cap 208 to impose business license fee as follows: -

(a)  For Town Authorities (Cities, Municipals and Towns) to impose shillings 50,000 annually for any business (except hard drinks) undertaken in the area;

(b) For District Councils to impose and collect business licence fees of shillings 30,000 annually for any business undertaken in their area;

(c)  For Village Councils to impose and collect business licence fees of shillings 10,000 annualy for any business.

The measure is aimed at strengthening the supervision of business and compensate the loss of revenue experienced by the Local governments following the government decision to abolish some of their sources of revenue.

H.         Local Government Finance Act, CAP 290

84. Madam Speaker, I propose to make amendments in the Local Government Finance Act, CAP 290 in order to enable the Local Government Authorities to impose business license fee as specified in the Business Licensing Act, CAP 208.

This measure is aimed at regulating business and it is also in line with the Government policy of Decentralization by Devolution.

I.          The Roads Traffic Act, CAP 168

85. Madam Speaker, it is proposed to make the following amendments in the Roads Traffic Act, CAP 168 to increase the cap of Traffic Notification Fee from shillings 20,000 to shillings 300,000

J.          Minor Amendments in various Tax Laws

86. Madam Speaker, it is further proposed to make minor amendments to various tax laws with a view to simplifying revenue collection.

K.         Amendments of the Fees and Levies charged by Ministries, Regions and Independent Departments

87. Madam Speaker, I recommend to amend rates of fees and penalties charged by Ministries, Regions and Independent Departments in order to rationalize with the current level of economic growth.

L.          The East African Community Customs Management Act, 2004

88. Madam Speaker, During the Pre-budget consultations held  in Kampala, Uganda on 7^th May, 2011, the Ministers for Finance from Partner States (EAC) proposed and agreed to make changes in the EAC Customs Management Act,2004 (EACCMA, 2004) and Common External Tariff (CET) for the Financial year 2011/12.

89. Madam Speaker, the Ministers agreed to make changes in the Common External Tariff (CET) as follows:-

           (i)         Extend the stay of application of CET rate of 35 percent on Wheat grain under HS Code 1001.90.20 and HS Code 1001.90.90 and apply the CET rate at 10 percent for one year.

          (ii)        Grant duty remission on raw materials used to manufacture beauty soaps, toilets and medicated soaps (Palm Stearin, RDB) under HS Code 1511.90.40 for one year. The measure is intended to reduce production costs and promote small and medium standalone soap industries in the country.

        (iii)        Split the tariff of raw materials under HS Code 2710.19.59 to provide for white oil (technical grade) used in the cosmetic industry sector, to be subject to duty rate of 0 percent. This measure is intended to reduce the cost of production in the industry.

        (iv)        Grant duty remission for duplex boards (HS Code 4810.92.00) to 0 percent. This measure is intended to reduce the cost of production and protect domestic manufacturers from unfair competition caused by imported match boxes.

          (v)        Grant duty remission on aseptic bags (HS Code 3923.29.00) and apply a duty rate of 10 percent instead of 25 percent for a period of one year. This measure will reduce the cost of production and promote fruit processing industry in the country.

        (vi)        Increase duty rate on galvanized wire of HS Code 7217.20.00 from 0 to 10 percent.

       (vii)        Grant duty remission on Copper Cathodes (HS Code 7403.11.00) which are raw materials used to manufacture refined copper and copper alloy. Currently, Copper Cathodes attract 10 percent while Copper alloy (refined copper) attracts 0 percent. This is against the ambit of the East African Customs Management Act, 2004.

      (viii)        Grant import duty remission on component parts and inputs for assemblers of refrigerators and freezers and apply a duty rate of 10 percent instead of 25 percent. The objective of this measure is to promote local production of these products and create employment opportunities particularly for the youth.

        (ix)        Split HS Code 2309.90.00 and provide for 0 percent for premixes used in the manufacture of animal and poultry feeds. The reduction is intended to promote the poultry keeping industry.

          (x)        Grant the stay of application of EAC-CET on HS Code 8702.10.99 and HS Code 8702.90.99 and apply a duty rate of 10 percent for one year in respect of motor vehicles carrying more than 25 persons,

        (xi)        Grant the stay of application of EAC-CET on HS Code 8704.22.90 and apply import duty rate at 10 percent for one year for motor vehicles transporting goods with gross vehicle weight exceeding 5 tons but not exceeding 20 tons.

       (xii)        Grant the stay of application of EAC-CET on motor vehicles (HS Code 8704.23.90) with gross weight exceeding 20 tonnes, and apply Import duty rate at 0 percent instead of 25 percent for one year.

      (xiii)        Extend the import duty exemption on buses under HS 8704.10.99 and HS Code 8702.90.99 and apply import duty rate at 10 percent for one year to cater for the Dar es Salaam Fast Truck Bus Project.

      (xiv)        Split HS Code 8703.90.10 to provide for import duty exemption on motorcycles ambulances. This measure is intended to address the problem of transport faced by patients particularly in the rural areas.

       (xv)        Split HS Code 2106.90.90 and provide for 10 percent for food supplements. The measure intends to reduce nutritional deficiencies and improve the well being of the people.

      (xvi)        Split HS Code 9616.10.00 and apply a duty rate of 10 percent instead of 25 percent on raw materials used in the manufacture of sprays (Scent sprays and other similar toilet sprays).

    (xvii)        Grant the stay of application of EAC-CET on road tractor (HS Code 8701.20.90) and apply import duty rate at 0 percent for one year. This measure is intended to reduce transportation costs and improve efficiency in the transport sector. 

   (xviii)        Extend the exemption regime granted to Armed Forces Canteen for one year.

90. Madam Speaker, the Ministers for Finance agreed to make changes in the EAC Customs Management Act, 2004 as follows:-

    (i)         Amend paragraph 2 of the Fifth schedule Part A in order to provide import duty exemption to the Police Force. The measure is intended to enhance internal security.

   (ii)         Amend the Fifth schedule of the EAC Customs Management Act, 2004 in order to implement the following: -

a.    Provide import duty exemption on tsetse fly traps.

b.    Provide for import duty exemption on Security equipments (Hand held metal detectors, walk through metal detectors,       CCTV, cameras, bomb detectors and undercarriage mirrors). The measure is intended to enhance internal security.

c.    Exempt import duty on battery operated vehicles/golf carts for use in hotels, hospitals and airports. This measure is aimed at improving tourism and health services as the vehicles are used for transport of guests and patients including disabled people.

d.    Exempt import duty on Apron buses which are used to transfer passengers at the Airports. The measure is aimed at enhancing service provision for air passengers.

e.    Grant remission of import duty on inputs for the manufacture of solar panels. The imported solar panels are duty free while the imported raw materials for the manufacture of the same attract duty at 25 percent and 10 percent.

f.     Reduce the destination inspection fee from 1.2 percent to 0.6 percent of FOB of imported products in order to reduce the costs of importation and customs clearance delays.  The measure is intended to lower clearance time and the cost of importation.

The import duty measures together will reduce Government revenue by TShs. 4,669.7 million.

M.        Effective Date for Implementation of New Revenue Measures.

91. Madam Speaker, unless stated otherwise, the new revenue measures shall become effective on 1^st July 2011.

THE BUDGET FRAME FOR 2011/12

92. Madam Speaker, consistent with macroeconomic and fiscal policy objectives, budget frame indicated that, shillings 13,525.9 billion are considered necessary for the financial year 2011/12. Shillings 13,525.9 billion are expected as total revenue. Government is expected to collect tax and non tax revenue of shillings 6,776 billion equivalent to 17.2 percent of GDP. Revenue from Local Government (LGAs own source) is projected at shillings 350.5 billion. In additional, the Government intend to borrow shillings 2,475.9 billion from both domestic and external sources. Of this amount, shillings 810.9 billion will be for rolling over of maturing Government Securities, shillings 393.4 will be from sell of Government Securities (domestic financing) and shillings 1,271.6 billion will be raised from non concessional loan.

93. Madam Speaker, Development Partners will continue to contribute in Government Budget in form of Grants and concessional loans, where by shillings 3,923.6 are expected. Of this amount, shillings 869.4 billion will be General Budget Support and shillings 3,054 billion will be grants and loans for development projects including basket funds.

94. Madam Speaker, Government expenditure for the financial year 2011/12 is planning to be shillings 13,525.9 billion for both recurrent and development expenditure. Of this amount, recurrent expenditure is shillings 8,600.3 billion including shillings 3,270.3 billion for wages and salaries of Government Institutions and Agencies, shillings 1,910.4 billion is for Consolidated Funds Service (CFS). In additional, development expenditure is estimated at shillings 4,925.6 billion. Out of the development expenditures, shillings 1,871.5 billion is from domestic revenue and shillings 3,054.1 billion is development partners’ contribution through projects and basket funds.

95. Madam Speaker, the summary of the budget frame for 2011/12 is as shown below:

Revenue                                                                        Shilings Million

A:      Domestic Revenue                                                                         6,775,952

(i)     Tax Revenue (TRA)                               6,228,836                 

(ii)    Non Tax Revenue                                 547,116

B:      LGAs Revenue                                                                                 350,496

C:      Foreign Loans and Grants                                                               3,923,551

D:      Domestic Revenue                                                                          1,204,262 

E:      Non Concessional Loan                                                                   1,271,634 

          TOTAL REVENUE                                                                     13,525,895

  F:     Recurrent Expenditure                                                                     8,600,287

(i)     Consolidated Financial Services              1,910,376

(ii)    Wages and Salaries                              3,270,292

(iii)  Other Charges                                     3,419,619

Ministries                  2,727,472

Region                           49,981

LGAs                            642,166   

                                               

G:      Development Expenditure                                                               4,924,608

(i)   Local                                                  1,871,471                 

(ii)  Foreign                                               3,054,137                 

TOTAL EXPENDITURE                                                             13,525,895

CONCLUSION

96.     Madam Speaker, the 2011/12 budget is a continuation of Government efforts to deliver development to its citizens.  This budget has considered the following:

(i)    The National Development Vision 2025;

(ii)  The National Strategy for Growth and Reduction of Poverty (NSRGP/MKUKUTA II);

(iii) The Millennium Development Goals 2015 (MDGs);

(iv) The CCM Election Manifesto 2010-2015;

(v)  The Joint Assistance Strategy for Tanzania (JAST);

(vi) National Debt Strategy; and

(vii)   The Macroeconomic Policies Framework 2011/12

97. Madam Speaker, in order to achieve these objectives much earlier, active involvement of all Tanzanians in production activities, and in taking advantage of opportunities that emerge is key in increasing production and generation of self income. It is my sincere hope that a successful implementation of this budget will help to achieve our development goals for our citizens. The 2011/12 budget has been prepared at a time when our country is facing economic challenges including power shortages and increasing fuel prices in the World market.  This has impacted negatively on the performance of the economy and our ability to collect more domestic revenue. The government is determined to address these challenges effectively by hastening the implementation of power projects and bulk fuel importation. As the government takes these initiatives, I urge my fellow citizens to use the available power careful.  It is government’s expectation that the budget will be implemented as planned.

98. Madam Speaker, The Fourth Phase government is determined to develop and strengthen capacity of our Nation especially in increasing more efforts in domestic revenue collections. This will be achieved by investing more in economic growth stimulants and broaden our tax base in order to become self reliant.  In the medium term, expenditure policies will focus on providing higher resource allocation to priority sectors including:  Energy and Electricity, Railways, Ports, Information and Communication Technology, Water, Agriculture and to sustain achievements realized in education and health sectors.  I call upon all my fellow Tanzanians to be innovative in their areas of production so that we increase our national income and be able to reduce poverty.

99. Madam Speaker, this budget has benefited from advice from members of Parliament of the Finance and Economic Affairs Committee and other sectoral committees of Parliament. Similarly, it has taken into account views and proposals from various stakeholders including the Business Community such as Manufacturers, Tourism and Hospitality industry, Agricultural Associations and many others. I thank them all for their good and constructive advices.

100.    Madam Speaker, I would like to extend my special thanks to Kilosa constituency voters for electing me to be their representative for the next five years, I would like to promise that we will work together to bring development to our Kilosa constituency.  I believe that I will not let them down. Lastly, I would like to take this opportunity to thank my lovely wife for her endless support.

101.     Madam Speaker, as I said before, the government is aware of the rising costs of living facing our people. There is insufficient supply of electricity, rising fuel prices leading to high transport costs; high unemployment and need to improve food security. The attentive CCM government is keen to address these challenges, and do so effectively. It is the government’s expectation that measures taken to address these challenges will bear expected fruits and improve the standard of living of the majority of Tanzanians.

102.     Madam Speaker, I beg to move.