LEGISLATION
EXPENDITURE
EMPLOYMENT
PROCUREMENT
We are tasked with delivering prudent Public Financial Management for Galmudug State Somalia.
Who We Are
About Us
OUR MANDATE
The Ministry of Finance, acting under the authority of the Galmudug State of Somalia (Council of Ministers), is responsible for the overall financial management of the Galmudug State of Somalia Budget and other financial affairs and for the budgets under the responsibility of the regions, which together form the Galmudug State of Somalia Consolidated Budget.
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Sectoral Guidelines - Income Tax
1. Waa maxay Canshuurta Dakhliga?
Canshuurta Dakhliga (Income Tax) waa canshuur la saaro dakhliga uu qof ama shirkad soo xareeyo muddo cayiman gudahood, sida bil kasta ama sanad kasta. Waxay tahay ilo-dakhli oo dowladdu ku maamusho adeegyada bulshada sida:
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Amniga
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Waxbarashada
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Caafimaadka
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Dhismaha waddooyinka
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Adeegyada bulshada kale
2. Nuucyada Canshuurta Dakhliga
Canshuurta dakhliga waxaa loo kala saaraa dhowr nuuc:
A) Canshuurta Dakhliga Shaqsiyaadka (Employment Income Tax / Personal Income Tax)
Lacagta laga qaado mushaharka shaqaalaha (government & private).
B) Canshuurta Dakhliga Ganacsiga (Business Income Tax)
Laga qaado faa’iidada shirkadaha iyo ganacsiyada gaarka loo leeyahay.
C) Canshuurta Dakhliga Maalgashiga (Investment Income Tax)
Waxay ka koobantahay:
- Kiro (Rent income)
- Dividends ( faa’iidada saamiga)
- Royalty (xuquuqda qoraalka / hantida aqooneed)
D) Canshuurta Isha Lacag-bixinta (Withholding Tax)
Canshuur ka go’do lacagaha qaarkood ka hor inta aan qofka loo bixin:
- Adeeg bixinta (service fees)
- Kireynta
- Qandaraasyada (Contract payments)
- Faa’iida Maalgashiga (Investment returns)
3. Yaa Ay ku waajibtaa Canshuurta Dakhliga?
Canshuurta dakhliga waxay ku waajibtaa:
1. Shaqsi kasta oo…
- deggan gudaha dalka
- Qaata mushahar ama hela dakhli joogto ah
- ama dakhli kale sida kirada, adeeg bixinta, ama royalties
2. Shirkad kasta oo…
- ka howlgasha gudaha dalka
- leh faa’iido sanadle ah
- leh shaqaale ama dhaqdhaqaaq dhaqaale
3. Ganacsatada iskood u shaqaysta
(Self-employed) Sida:
- qandaraaslayaasha
- taksiilayda
- milkiilayaasha dukaanada
- adeeg bixiyeyaasha madaxa bannaan
4. Goorma ayaa la qaadaa Canshuurta Dakhliga?
1. Shaqaalaha
- Bishiiba mar ayaa mushaharka laga jaraa (i.e. PAYE).
2. Ganacsiyada & Shirkadaha
- Sanad kasta marka ay xareeyaan warbixinta faa’iidada (annual income report).
- Qaarna bil kasta ama rubuc kasta (quarterly payments) way bixin karaan.
3. kareebidda canshuurta isha lacag bixinta (Withholding Tax)
- Isla markiiba baa laga jaraa marka lacagta la bixinayo
5. Xaddiga Canshuurta Laga Qaado
A) Shaqsiyaadka (Employment Income Tax)
Jadwalka rasmiga ah ee aad bixisay:
Dakhliga Bil kasta Heerka Canshuurta
0 – 100 USD 0%
101 – 500 USD 6%
501 – 1500 USD 12%
1501+ USD 18%
B) Shirkadaha (Corporate Income Tax)
Soomaaliya waxa uu yahay: 15% faa’iidada saafiga ah.
C) Investment Income Tax
- Faa’iidada Saamiyada (Dividends) → 5%
- Kiro (Rental income-residents) → 5%
- Kiro (Rental income-non-residents) → 10%
- xuquuqda qoraalka / hantida aqooneed (Royalties) → 15%
D) Adeegyada (Service Fees -Withholding Tax)
Caadi ahaan:
- Adeegyada → 10%
- Iibsashada Caymiska (Insurance premiums) → 5%
6. Yaa laga dhaafay (Exemptions)?
Qaar ka mid ah dadka ama dakhliyada ayaa laga dhaafi karaa:
A) Shaqsiyaadka dakhligoodu aad u hooseeyo
- Kuwa mushaharkoodu ka yar $100 bil kasta.
B) Hay’adaha aan faa’iido doonka ahayn
- (NGOs) Haddii ay sharciga buuxiyaan.
C) Safaaradaha / diblomaasiyiinta
- Immunity agreements.
D) Lacagaha aan ahayn dakhli ganacsi Tusaale:
- hadiyado
- magdhow shil
- lacag gargaareed
E) Dowladda iyo hay’adaha qaarkood
Marka sharcigu si gaar ah u qeexo.
Galmudug Ministry of Finance – Taxpayer Registration FAQs
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English |
Somali |
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1. What is a Tax Identification Number (TIN)? A unique number assigned to a registered business for tax purposes. |
1. Waa maxay Lambarka Aqoonsiga Canshuur Bixiyaha (TIN)? Waa lambar gaar ah oo loo qoondeeyo ganacsi isu diiwaangashan ujeeddo canshuureed darteed. |
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2. Why do I need a TIN? It is required for licensing, compliance, banking, and accessing government services. |
2. Waa maxay sababta aan ugu baahanahay TIN? Waxaa looga baahan yahay ruqsadaha, u hoggaansanaanta sharciga, howlaha bangiyada, iyo adeegyada dowladda. |
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3. Who must register for a TIN? Every business operating in Galmudug State—after registering their business. |
3. Yaa u baahan TIN? Ganacsi kasta oo ka shaqeeya Galmudug—kadib marka uu iska diiwaangeliyo. |
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4. How do I register for a TIN? Step 1: Register your business. Step 2: Pay the 100 USD TIN fee. Step 3: TIN is issued automatically. |
4. Sideen ku heli karaa TIN? Tallaabada 1: diiwaangali ganacsigaaga. Tallaabada 2: Bixi 100 USD. Tallaabada 3: kadib TIN si toos ah ayaad u helaysaa isla markiiba. |
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5. What documents are required? Business registration info, owner ID, business details, and TIN fee payment. |
5. Waa maxay dukumiintiyada loo baahan yahay? Waxaa lagaaga baahanyahay diiwaangelinta ganacsiga, aqoonsiga milkiilaha, faahfaahinta ganacsiga, iyo bixinta lacagta adeega TIN-ka laguugu sameynayo |
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6. Is TIN registration free? No. The fee is 100 USD. |
6. Diiwaangelinta TIN-ka Ma bilaash baa? Maya. Khidmaddu waa 100 USD. |
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7. How long does TIN issuance take? Immediately after payment—automatic. |
7. Intee ayay qaadataa bixinta TIN-ka? Isla markiiba, kadib marka la bixiyo lacagta la bixiyo ka dib—si otomaatig ah ayay ku baxdaa oo waad heleysaa. |
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8. Does TIN expire? No. It is permanent however, it must be renewed annually. |
8. Ma dhacaa TIN-ku? Maya waa mid joogto ah oo aan dhicin,laakiin waa in sanad walba la cusbooneysiiyo. |
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9. What taxes must I pay? Income tax, licenses, and other category-based taxes. |
9. Canshuuraha aan bixinayo? Canshuur dakhliga, ruqsadaha, iyo canshuro kale oo ku xiran nooca ganacsiga. |
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10. How often do I file taxes? You file once a year, but taxes are paid monthly. |
10. Goorma ayaan soo gudbiyaa canshuurta? Canshuur celinta hal mar ayaa la soo gudbiyaa sanadkii, laakiin canshuurta waa la bixiyaa bil kasta. |
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11. What if I don’t register my business? Penalties, fines, or closure. |
11. Maxaa dhici kara haddii aanan diiwaangelin ganacsigeyga? Waxaa la kulmi kartaa ganaax, ciqaab ama xiritaanka ganacsiga. |
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12. Do small businesses need a TIN? Yes. |
12. Ma u baahan yihiin TIN ganacsiyada yaryar? Haa, waa u baahanyahiin. |
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13. Do home-based businesses need a TIN? Yes. |
13. Ganacsi guri lagu sameeyo ma u baahan yahay TIN? Haa, Waa u baahanyahiin |
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14. How do I update my TIN details? Visit the Revenue Office. |
14. Sideen ku cusbooneysiin karaa Lamberkeyga TIN-ka? Booqo Xafiiska Dakhliga. |
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15. Why should I pay taxes? Taxes fund roads, education, health, and security. |
15. Maxaan u bixiyaa canshuurta? Canshuuruhu waxay maalgelinayaan waddooyinka, waxbarashada, caafimaadka, iyo amniga. |
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16. Can one TIN be used for multiple businesses? No. |
16. Hal TIN ma loo isticmaali karaa ganacsiyo badan? Maya. |
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17. What if I lose my TIN certificate? Request a reprint. |
17. Maxaan sameeyaa haddii ay iga lunto shahaadada TIN-ka?? Codso ama dalbo in dib laguu soo daabaco. |
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18. Are NGOs required to get a TIN? Yes. |
18. NGO-yadu ma u baahan yihiin TIN? Haa. |
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19. How do I check if my TIN is active? Visit the Revenue Office. |
19. Sideen ku ogaan karaa in TIN-kayga shaqeynayo? Xafiiska Dakhliga ka xaqiiji. |
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20. What are the penalties for late payment or filing? You may face Fines. |
20. Waa maxay ciqaabta lagu muto dib u dhaca lacag bixinta ama gudbinta warqadaha? Waxaa laga yaabaa in lagugu soo rogo Ganaaxyo (Fines). |
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21. Can foreigners register a business? Yes. |
21. Ma diiwaangashan karaan ganacsi dadka ajnabiga ah? Haa.. |
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22. Who can help me register a business? Revenue Office staff. |
22. Yaa iga caawin kara haddii aan rabo in aan ganacsi diiwangashado? Waxaa kaa caawin kara Shaqaalaha Xafiiska Dakhliga. |
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23. Do I need an accountant? Optional. |
23. Ma qasab baa in ganacsigeygu lahaado xisaabiye? Maya. |
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24. TIN vs business license? TIN verifies tax identity; license allows business operation. |
24. Waa maxay Farqiga u dhexeeya TIN iyo ruqsadda ganacsiga ama leysinka? TIN waa aqoonsi canshuureed; Ruqsadda waxay kuu ogolaanaysaa inaad ganacsi sameyso. |
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25. When should I register a new business? Immediately after starting operations. |
25. Goorma ayaa la iiga baahanyahay in diiwaangaliyaa ganacsi cusub? Isla markiiba kadib markaad bilowdo ganacsiga. |
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26. Can multiple owners share one TIN? No. |
26. Laba milkiile ma wadaagi karaan hal TIN? Maya. |
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27. Will tax officers visit businesses? Yes,sometimes for verification or awareness. |
27. Ma booqdaan goobaha ganacsiga saraakiisha canshuuraha? Haa. Mararka qaar waa booqdaan si loo xaqiijiyo nooca ganacsiga ama wacyigelin. |
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28. How is my tax category determined? Based on business size and income. |
28. Sidee loo go’aamiyaa nooca canshuurta aan bixinayo (Tax Category? Waxaa lagu saleeyaa cabirka iyo dakhliga ganacsiga. |
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29 Do I still need to file taxes if my business earns very little? Yes, you are still required to file annually and pay any applicable monthly taxes. |
29. Weli ma u baahanahay inaan dhiibo warqadaha canshuurta haddii ganacsigaygu uu lacag aad u yar soo galo? Haa, weli waxaa lagaaga baahan yahay inaad soo gudbiso faylka sanadlaha ah oo aad bixiso wixii canshuur bil ah ee kugu waajiba |
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30. Where can I get more information about taxes? Ministry of Finance / Revenue Authority website. |
30. Xaggee ka heli karaa macluumaad dheeraad ah oo ku saabsan canshuuraha? Waxa laga helayaa degelka internetka ee Wasaaradda Maaliyadda / Hay’adda Dakhliga (Ministry of Finance / Revenue Authority website). |