Ebyerikwama

Omundu Kyinya Bundu (For individuals)

Step I: Ghuminye omundu oyu ngakingiraya singahi om’omwaka muyima erilhwa omwa bikapangisibawa biwe ebyosi. Esyo thubughethuthi ni (R);

Step II: Wiheko UGX 2,820,000/=

Ghuminye kino: Sihali sente esindi esikasyasya lhusibawako

Esyosente esikalhusibawako omusolho R- 2, 820, 0000 =

Step III: Ghuminya esyosente esikalhusibawako erikolesya 12 okwabitsweka 100 (12%)

Omusolho ow’ekendithuhibwa akabya = 12%X esyosente esikalhusibawako omusolho

Abali omwa mikagho (For Partnerships) Esi sikalhusibawa ok’obuli mundu oyulhi omwa mukagho oyu erilhusirirya okwa mighabo eyawithe omwa suburu hayima na maghoba ow’esuburu eyo

Step I: Ghuminye obulimundu omwa mukagho oyu ngakingiraya singahi om’omwaka, nesyo thusyahulhemo (R)

Step II: Wiheko 2,820,000 UGX

Ghuminye kino: Sihali sente esindi esikasyasya lhusibawako

R- 2, 820, 0000 = Esyosente esikalhusibawako omusolho

Step III: Ghuminya esyosente esikalhusibawako erikolesya 12 okwabitsweka 100 (12%) erilhusirirya okwa mughabo owa bulimundu

Esya Kambane, Trustees hayima n’e retirement fund  (For Companies, Trustees and retirement fund)

Step I: Ghuminye ekambane ngayikingiraya singahi om’omwaka muyima erilhwa omwabindu byayo ebyosi ebikapangisibawa. Esyo nasyo thusyahulhemo (R);

Step II: Wiheko ebitsweka makumi athano okwa 100 (50%) kwa syosente esyosi esyabalhingiraya om’omwaka R-50% R = Esyosente esikalhusibawako omusolho

Ghuminye ghuthi:  Esyosente esikalhusibawako siwithe eritsuka eriminywa ndeke ne Uganda Revenue Authority, neryo esya expenses  esya kolesibawa omwithunga esyosente esyo omwa bupangisya syesya ngasabwa ne kambane.

Step III: Ghuminye omusolho owakithuhibawa ebitsweka 30 okwa 100 (30%)

Omusolho owakendithuhibwa ni = 30%cX esyosente esikalhusibawako omusolho

1. Omundu ng’omundu (Individuals)

Scenario: Thubughe thuthi om’omwaka esyosente esikalhwa omwa bapangisya ni Shs.6, 000,000,  Esya Expenses ni: Omusecuriko (2,000,000), Omu dikilare  (800,000), esya repairs (500,000) n’amaghoba okwa mortgage ni 800,000, Baririra omusolho owakathuhibawa okwa bikapangisibawa

Step I: Esikalwa omwa bikapangisibawa ebyosi =Shs.6, 000,000

Step II: Iwihako 2,820,000 UGX

= 6,000,000 – 2,820,000

Ghuminye kino: Sihali sente esindi esikasyasya lhusibawako

Esikithuhibwako omusolho = 3,180,000

Step III: Baririra esyosente esy’omusolho okwa 12%

= 12/100 x 3,180,000

Omusolho owa kendithuhibwa

= 381,600 UGX

1. Emikagho (Partnerships)

Erikolesya ekyibaro ekyiri ahighulhu aho, Amos na Robert bali omwa mukagho neryo obulimundu awithe e ratio 2:3, nibughambu;

Partner Amos

= 2/5 x 381,600

= 152,640 UGX

Partner Robert

= 3/5 x 381, 600

= 228,960 UGX

neryo, Amos akendithuha UGX 152,640 na Robert inathuha UGX 228,960

Companies

Scenario I: Ekambane yamabya iyikingiraya obukekulhu makumi asathu (Ugx. 30 million) neryo okwesyo kandi  obukekulhu ikumi nabuthano (Ugx. 15 million) isilyalhwa omwa bupangisya obw’ebindu, Expenses isyabya:  esy’eribirya (3,000,000), omusecuriko (4,000,000) hayima n’esya repairs (4,000,000),

Neryo omusolho ithukendibarawo thutya:

Step I: Ghuminye e syosente esyosi esy’ekambane yiringiraya om’omwaka erilhwa omwabika pangisibawa siri =Shs.15, 000,000

Step II: Wiheko ebitsweka makumi athano okwakyikumi (50%) eby’esyo sente esyosi esy’ekambane yiringiraya om’omwaka syangabya inisye expenditure hayima n’esya loss.

Expenses:  

=3,000,000+4,000,000+4,000,000 =11,000,000

Aliriryo; wibuke guthi esyosente esikikiriribawa erilhusibwako ni

 = 50% X15, 000,000 =7,500,000

Esyosente esikalhusibawako omusolho ni =15,000,000 – 7,500,000 =7,500,000

Step III: Ghubare omusolho erikolhesya ebitsweka makumi asathu okwa kyikumi (30%)

= 30/100 x 7,500,000

Omusolho erilhwa omwa bikapangisibawa ni = 2,250,000 UGX

1. Nwang well sente mi uddi nyoke ngom mir apanga pa dilo kamatung tung
2. kwany well pacent 50% ikum sente mi udii nyoke ot apanga mi oro acel pii piny munyothere I kum ngombe nyoke ot nee

R- 50%R= well sente majuketho musoro iwiye nee                                                                                        

LEM MAPIRETEK; Ngei nya jam piny munyothere majugoro nee jumi URA kela ngiyo iye man jam piny munyothere I dilo nee I kelo sente ma juketho musoro iwiye nee kende ree majubiyiyo

3. Gam inwang well musoro majuketho nee mutiye pacent 30%

Musoro majuculo=30% pa wel sente majube ketho musoro iwiye nee

LAPOR/LANYUTH

1. KAPA NGATI

Waketing; ka well sente mi uddi nyoke apanga pi oro acel otiye shs 6,000,000/=, jam piny munyothere otiye sente pa askari 2,000,000/=, sente mudaru lembe manyanok nok 800,000 sente mi yubu uddi 500,000/= man sente mu nyai iwi ot majenga

• kenwang well sente mi udi nyoke ngom apanga zoo mutiye shs 6,000,000/=

2     Gam I kwany sente majuweko igi pi oro acel mutiye 2,820,000/=

=6,000,000/=-2,820,000/=                                             

LEM MAPIRETEK; (sente mukende majukwanyo igi ope)

Sente mumako jucul musoro iwiye= shs 3,180,000/=

1. gam I goy wel sente mi musoro iwi uddi nyoke ngom nee mutiye I wel mi pacent 12%

=12/100*3,180,000/=

Wel musoro ogam bedo= shs 381,600/=

B; KULOKA MADHANU LEE I IYE

Ni lubu kodhi kwan mamalo noo, waketing kanwango Amos giku Robert gibedo timo kuloka karacelo mapok micul migi otiye I wel Mi 2:3

Pa Amos ogam bedo

=2/5x 381,600/=

=152,640/=

Pa Robert ogam bedo

=3/5x 381,600/=

=228,960/=

Dong jakuloka Amos oculu ugx 152,640/= calu musoro man Robert ogam culo 228,960/= calu musoro

KAPA DILO

Waketing nya ka dilo moko nwango milion 30,000,000/= ma ikume eca milion 15,000,000/= ai kud I bang uddi nyoke ngom mir apanga, jam piny munyothere otiye sente mi dunyu odi tic 300,000/=, sente pa jakurkur(askari) 400,000/= man sente mi yubu kum udii nee otiye 4,000,000/=

Dong musoro iwi uddi nyoke ngom mir apanga pa dilo ju timo kumai ee

1. kenwang sente ma wok kud I ot apanga nyoke ngom apanga pa dilo kamatung tung zoo

 15,000,000/=

2. Gam I kwany pacent 50% ikum sente mu mondo pi oro aciel I kum ot nyoke ngom mir apanga pa dilo nee zoo eca bibedo sente majubiweko pi piny munyothere I nwango sente mi ot nyoke ngom apanga

Well piny munyothere                       

=3,000,000+4,000,000+4000000=11,000,000/=

Poi nia, sente majuweko =50%/100*15,000,000=7,500,000/=

Sente majuketho musoro iwiye=15,000,000/=-7,500,000/=7,500,000/=

3. kam I goi wel sente mi musoro nee ma otiye percent 30%

=30%/100 X 7,500,000/=

Dong well musoro nee magiculo otiye 2,250,000/=

Dar kadwogo adwogi pa well sente nyoke lim mi wi uddi nyoke ot apanga ku karatasi macwaku lem peri nee ma calu karatasi mi cul ma I bed I miyo ni upang ngom nyoke uddi peri nee mi oro nee.

Nyuth yore pa sente peri zoo mi ot nyoke ngom apanga I oro mi lim peri. Man ngey nya oro mi lim caku I nindo acel pa dwii mir abiro ni tuc I nindo 30^th pa dwii mir abusiel  nyoke oro majumedo

Dwog adwogi mi lim ku bang oro I bang Uganda Revenue Authority mutiye dilo maneno lem pa musoro pa gamente mi Uganda man itii ku theng gamente ma kago kudi I kum dwii abusiel ingei thum pa oro mir adwogi pa lim

Cul musoro mi sente mi ot nyoke ngom peri I sawa muporere                                                                          

KITE MI NWANGO BERO MI CULO MUSORO, jacul musoro copo nwanga bero mi culo musoro nang eculo musoro tap man nyoke musoro ma elare culo I sawa mi oro pa adwogi pa lim. Ma eni jucopo kwanye ikum well musoro manang omaku ngati cul iwi uddi nyoke ngom pare calu dong jular jungolo musoro kud iwiye kamatung