I te 28 o Oketopa, i panuitia e te Tari Taake o Haina te "Ngā Tikanga Whakahaere mō te Kohikohi Taake mō ngā Taonga Kawemai me te Kaweake a te Tari Taake o te Repupiripia o te Iwi o Haina" (Ota Nama 272 o te Whakahaere Whānui o ngā Tari Taake) kua whakahoutia, ka whakatinanahia i te 1 o Tīhema, 2024.Ko ngā ihirangi e tika ana ko:
Ngā ture hou mō te hokohoko ipurangi whakawhiti-rohe, te tiakitanga o te tūmataitinga o ngā mōhiohio whaiaro, te whakahōputu raraunga, me ētahi atu.
Ko te kaiwhiwhi o ngā taonga kawemai te kaipupuri takoha o ngā tāke kawemai me ngā taake i kohia e ngā tari tāke i te wāhanga kawemai, ko te kaituku o ngā taonga kaweake te kaipupuri takoha o ngā tāke kaweake. Ko ngā kaiwhakahaere tūāpapa hokohoko ipurangi, ngā kamupene kawe taonga me ngā kamupene whakapuakitanga tari tāke e mahi ana i ngā kawemai hokohoko hokohoko ipurangi whakawhiti-rohe, tae atu ki ngā wāhanga me ngā tāngata takitahi e herea ana ki te pupuri, ki te kohi me te utu i ngā tāke me ngā taake i kohia e ngā tari tāke i te wāhanga kawemai e ai ki ngā ture me ngā ture whakahaere, he ākena pupuri mō ngā tāke me ngā taake i kohia e ngā tari tāke i te wāhanga kawemai;
E ai ki te ture, me pupuri e te Tari Tāke me āna kaimahi ngā mea ngaro arumoni, te tūmataitinga whaiaro me ngā mōhiohio whaiaro a ngā kaipupuri takoha me ngā āpiha pupuri takoha e mōhiotia ana e rātou i a rātou e mahi ana i ā rātou mahi, ā, kaua e whakaatu, e tuku turekore rānei i aua mea ki ētahi atu.
Me tatau te reiti taake me te reiti whakawhiti moni kua whakaritea i runga i te rā i oti ai te whakapuakitanga.
Ko ngā taonga kawemai me ngā taonga kaweake ka pāngia e te reiti taake me te reiti whakawhiti moni e whai mana ana i te rā e whakaoti ai te whakapuakitanga a te kaipupuri taake, te kaihoko pupuri rānei;
Mena ka whakapuakina ngā taonga kawemai i mua i te wā i whakaaetia ai e te tari tāke i mua i te taenga mai, ka pā te reiti taake e whai mana ana i te rā e whakapuakina ana te huarahi kawe e kawe ana i ngā taonga ki te whenua, ā, ka pā te reiti whakawhiti moni e whai mana ana i te rā e oti ai te whakapuakitanga;
Mō ngā taonga kawemai e haere ana, ka pā te reiti taake me te reiti whakawhiti moni i whakatinanahia i te rā e whakaoti ai te tari tāke i te ūnga kua tohua i te whakapuakitanga. Mena ka whakapuakina ngā taonga i mua i te wā me te whakaaetanga a te tari tāke i mua i te taenga mai ki te whenua, ka pā te reiti taake i whakatinanahia i te rā e whakapuakina ana e te waka kawe taonga te taenga mai ki te whenua me te reiti whakawhiti moni i whakatinanahia i te rā e whakaotia ana te whakapuakitanga; mena ka whakapuakina ngā taonga i mua i muri i te taenga mai ki te whenua engari i mua i te taenga mai ki te ūnga kua tohua, ka pā te reiti taake i whakatinanahia i te rā e tae mai ai te waka kawe taonga ki te ūnga kua tohua me te reiti whakawhiti moni i whakatinanahia i te rā e whakaotia ana te whakapuakitanga.
I tāpirihia he tātai hou mō te tatau i te nui o te taake o ngā tariff me te reiti taake whakakotahi, ā, i tāpirihia he tātai mō te tatau i te taake uara-tāpiri me te taake kai i te wāhanga kawemai.
Me tatau ngā utu tāke i runga i te tikanga ad valorem, motuhake, whakakotahi rānei, i runga anō i ngā whakaritenga o te Ture Taura Tāke. Ko ngā tāke e kohia ana e te tari tāke i te wāhanga kawemai me tatau i runga anō i ngā momo tāke e tika ana, ngā tūemi tāke, ngā reiti tāke me ngā tātaitanga kua whakaritea i roto i ngā ture me ngā ture whakahaere e tika ana. Ki te kore e whakaritea tētahi atu mea, ko te nui o ngā tāke me ngā tāke e kohia ana e te tari tāke i te wāhanga kawemai me tatau i runga anō i te tātaitanga e whai ake nei:
Ko te nui o te taake e tākehia ana i runga i te kaupapa ad valorem = utu tākehia × reiti taake;
Ko te nui o te taake e utua ana mō te taripa e tangohia ana i runga i te rahinga = te rahinga o ngā taonga × te reiti taripa pumau;
Ko te nui o te taake o te taake whakakotahi = utu taake × reiti taake + rahinga o ngā taonga × reiti taake;
Ko te nui o te taake kai kawemai e utua ana i runga i te uara = [(utu taake + moni taripa)/(reiti ōwehenga taake kai-1)] × reiti ōwehenga taake kai;
Ko te nui o te taake kai kawemai e utua ana i runga i te rahinga = te nui o ngā taonga × te reiti taake kai pumau;
Ko te nui o te taake kai kawemai whakakotahi = [(utu taake + nui o te tari + rahinga o ngā taonga × reiti taake kai pumau) / (1 - reiti taake kai ōrite)] × reiti taake kai ōrite + rahinga o ngā taonga × reiti taake kai pumau;
Ko te GST e utua ana i te wāhanga kawemai = (utu taake + taripa + taake kai i te wāhanga kawemai) × Reiti GST.
Te tāpiri i ngā āhuatanga hou mō te whakahokinga moni tāke me te taurangi tāke
Kua tāpirihia ngā āhuatanga e whai ake nei ki ngā āhuatanga e tika ana mō te whakahokinga moni tāke:
Ko ngā taonga kawemai kua utua ngā takoha me kaweake anō i roto i tō rātou āhua taketake i roto i te tau kotahi nā runga i ngā take kounga, ngā āhuatanga motuhake rānei, ngā āhuatanga kaha rānei;
Ko ngā taonga kaweake kua utua ngā tāke kaweake ka whakahokia ki te whenua i roto i tō rātou āhua taketake i roto i te tau kotahi nā runga i ngā take kounga, ngā whakatakotoranga rānei, ngā āhuatanga kāore i te tika, ā, kua utua anō ngā tāke ā-rohe e tika ana i whakahokia mai nā te kaweake;
Ko ngā taonga kaweake kua utua ngā tāke kaweake engari kāore anō kia tukuna kia kaweake mō tētahi take, ka whakapuakina mō te whakawātea tikanga.
Ko ngā āhuatanga e whai ake nei ka tāpirihia ki ngā āhuatanga e tika ana mō te taurangi taake:
Kua pāngia ngā taonga e ngā mahi ārai-tuku taonga rangitahi, ngā mahi ārai-tuku taonga rangitahi rānei;
Kāore anō kia whakatauhia te whakamahinga o ngā utu tāke, ngā tikanga tāke tauutuutu, me ētahi atu;
Whakahaere i ngā pakihi taake whakakotahi.
Puna: Te Whakahaere Matua o ngā Tikanga o Haina