ACHIEVEMENT REPORT FOR JANUARY 2019- NOVEMBER 2021 IN RESPECT OF TAXATION DEPARTMENT, GOVERNMENT OF MIZORAM

 

INTRODUCTION : Taxation Department, Govt. of Mizoram hi Mizoram Sorkar tana revenue laluttu pawimawh tak a ni a. Heng a hnuaia chhiah hrang hrangte hi he Department hian a khawn mek a ni:

i) Goods and Services Tax: India ram pumah chhiah lak dan thar, Goods and Services Tax (GST) chu 1st July 2017 khan hman tan a ni a. GST hi Central leh State/UT zawng zawng sawrkarten a inang tlanga mahni thuneihna huam chhung theuh a hman tura duan a ni a. Central sawrkar hian the Central Goods and Services Tax Act, 2017 a kengkawh a. State/UT zawng zawngten State/UT Goods and Services Tax Act, 2017 chu mahni thuneihna huam chhung theuhah an lekkawh ve thung a. Mizoramah pawh the Mizoram Goods and Services Tax Act, 2017 chu Central leh State/UT dangte rualin pass a ni.

ii) Value Added Tax (VAT): VAT hi Mizoram Value Added Tax Act, 2005 hmanga khawn a ni a. GST hman a nih hnu hian Petroleum Products leh Zu-ah lak niin, Mizoramah zu kan zawrh tak loh avangin tunah chuan Petrol leh Diesel-ah VAT hi lak a ni. Petrol-ah 16.36 % leh Diesel-ah 5.23 % VAT lak mek a ni.

iii) Profession Tax: Hei hi The Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 dan hmanga khawn a ni a. He dan hnuaiah hian chhiah rate chi hrang hrang, a petu a zirin a awm a. Mi tupawh kum khat chhunga a sumdawnna leh hnathawh hrang hrang (professions, trades, callings and employments) atanga a sum lakluhin he dan hnuaia chhiah pe thei dinhmuna a din tir chuan he dan Schedule-a rate hrang hrang a sawi ang hian chhiah a pe tur a ni. Amaherawhchu, Article 276 (2) of Constitution of India in a sawi angin, mi pakhatin State khata kumkhat chhunga a chhiah pek theih sang ber chu Rs. 2,500.00 a ni.

iv) Registration of Firms & Societies: Taxation Department hnuaiah hian The Mizoram Societies Registration Act, 2005 leh The Mizoram Societies Registration Rules, 2006 te chu enkawl niin, he dan hnuaiah hian Society-te register thin an ni a. Tin, The Indian Partnership Act, 1932 pawh kalpui zel a ni.

ACHIEVEMENT :-

1.Collection of Revenue Receipt : Taxation Department in January 2019 – November 2021 chhunga chhiah atanga revenue a hmuh hrang hrang te chu hetiang hi ani:-

( Rupees in lakh)

Year/Tax VAT Profession Tax SGST IGST Entertainment Tax Other Receipt Total
Jan 2019 -Mar 2019 3396.59 288.79 4695.00 11115.57 19495.97
Apr 2019 -Mar 2020 11775.83 1747.69 13503.00 39695.06 1.13 6.00 66728.72
Apr 2020 -Mar  2021 11311.05 1589.43 12809.72 42068.61 0.69 2.92 67782.44
Apr 2021 –  Oct 2021 10967.07 693.07 9122.00 28078.10 1.50 0.57 48862.32

2. Achievements (physical) in the implementation of works and projects:

Construction of Buildings for Taxation Department:-

(a) Deputy Commissioner of State Tax Building & Staff Quarters at Mamit Zone: Deputy Commissioner of State Tax, Mamit Zone office building leh staff quarters-te hi Public Works Department hnuaiah sak mek a ni. Finance Department, Govt. of Mizoram atangin SPP hnuaia Fund Allocation hi hmuh a ni tawh a, FY 2020-2021-a sak zawh hman tur a ruahman anih laiin, COVID hrileng avangin hmalak a ni lawk thei lo a, tunah hian chak tak a hma lak mek a ni.

(b) Deputy Commissioner of State Tax Building & Staff Quarters at Siaha Zone: Deputy Commissioner of State Tax, Siaha Zone office building leh staff quarters-te hi Public Works Department hnuaiah sak mek a ni. Finance Department, Govt. of Mizoram atangin SPP hnuaia Fund Allocation hi hmuh a ni a, FY 2020-2021-a sak zawh hman tur a ruahman a nih laiin, COVID hrileng avangin hmalak a chak thei lo a. Tunah hian chak tak a hma lak chhunzawm mek a ni.

(c) Officers and Staff Quarters at Lunglei Zone: Lunglei Zone-a Officers leh Staff Quarters building tur hi Public Works Department hnuaiah kum 2020-2021 atanga sak tan a ni. Kum 2022-a zawh hman tur a chak tak a hma lak a ni.

(d) Staff Quarters (Type – II, 2 Units) at Serchhip Zone: Serchhip Zone-a Staff Quarters (Type – II, 2 Units) hi sak zawh tawh a ni a. Dt. 17.01.2020-ah hawn a ni.

(e) Deputy Commissioner of State Tax Office at Lawngtlai Zone: SEDP hnuaiah Deputy Commissioner of State Tax, Lawngtlai Zone Office building sakna tur hmun DC complex-ah hmun min pe a, tunah hian sak tura hma lak mek a ni.