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The guide is written as an interactive course which aims to develop a configurable, multi-purpose block that displays arbitrary HTML. Those wishing to read the old tutorial for Moodles 1.5 to 1.9 can find it under Blocks for 1.5 to 1.9. It applies to the 2.0 development version of Moodle (and any newer) only, as the blocks API changed significantly enough to warrant new documentation. The present document serves as a guide to developers who want to create their own blocks for use in Moodle. Original Author: Jon Papaioannou ( to Moodle 2.0 and above by: Greg J Preece ( 2.0

Why not view this page on the new site and help us to migrate more content to the new site! The information contained on the page should no longer be seen up-to-date. Payments for goods supplied to Government and its institutions by any person.This content of this page has been updated and migrated to the new Moodle Developer Resources.

Transport (Non-resident operator/ charterer without permanent establishment).Ĭommission to agents by service providers on money transfer through mobile phones. Other Withholding payments from Investment Returns. (ii) Dividend from resident corporation to another resident corporation where the corporation receiving the dividend holds 25% or more of the shares in the corporation (i)Dividends from the Dar es salaam Stock Exchange listed corporations Non final withholding taxes: are taxes which the withholdee is entitled for a tax credit an amount equal to the tax treated as paid for the year of income in which the amount is derived. The law has divided withholding taxes in to two major categories namely: -įinal withholding taxes are taxes in which the withholdee cannot claim any tax credit when calculating the income tax payable for a year of income.

Every withholding agent shall pay to the Commissioner within seven days after the end of each calendar month any income tax that has been withheld.Ĭertificates are obtained in the Revenue Gateway System and can be printed by Withholder or withholder as the case may be after making payment.

Statement and Time for payment of tax withheld. Withholding tax applies to specific payments including payment that is to be included in calculating the chargeable income of an employee from the employment, payment of investment return including dividend, interest, natural resource payment, rent or royalty, payment in respect to service fee and contract payments and payment in respect to supply of goods to the government and its institutions.

Withholding tax is the amount of tax retained by one person when making payments to another person in respect of goods supplied or services rendered by the payee. A person receiving or entitled to receive a payment from which income tax is required to be withheld is a withholdee while a person required to withhold income tax from a payment made to a withholdee is referred to as the Withholding Agent.