LANYUT MA KI GONYO MA CEK IKOM OT/JAMI APANGA

Vol. 1 Issue 4 FY 2022-2023

GONYO LOK MA PIGI TEGO

  1. Lim ma inongo i ikom ot/jami apanga

Wel cente weng/ducu ma ngat moni nongo i mwaka lim kun nongo omiyo dano opango jami ma mege ma pe nyike (lobo onyo gedo) matye i Uganda inge kwanyo cente ducu ma en otiyo kwede me gwoko ot/jami ma gipango ni.

  1. Rwod/Won jami onyo ot apanga

Man obedo ngat ma miyo ot/jami ma mege ma pe nyike bot ngat mukene (lapangnge) pi wel mo ma en omoko. Won ot apanga twero bedo:

  • Dano/ngat acel kene. Labole/lapore calo Mathew Etima
  • Kampuni mo labole/lapore RORA Ltd.
  • Dul ma ocone labole/lapore Properties (U) Ltd.
  • Gamente labole/lapore Luwero District Administration.
  • Dul Tic labole/lapore Makerere University, UWESO.
  • Dul tic mukene/mogo ma patpat labole/lapore African Development Bank
  1. Lapang ot/jami

Man obedo ngat ma bedo onyo pango ot onyo jami pa dano mukene kun nongo culu cente ma lube ki wel ma gin gumoko.  Mucoro ikom ot apanga nonge idul 5 i buk me cik ma kwako culu mucoro (Income Tax Act).  Man obedo lim ma dano nongo inge miyo ot/jami ma mege me apanga woko dok mucoro ne ki ngolo ma pat.

KIT MA KI RIBBO/NONGO KWEDE MUCORO IKOM OT/JAMI APANGA

YOO MA PIGI TEGO

  1. Pi dano acel acel:

Citep I:  Nong wel cente ducu/weng ma ngat acel nongo ikom ot/jami ducu ma kipango ki bote pi mwaka acel, lwong ni R;

Citep II:  Kwany cente 2,820,000 ki ikome.

Niang ni:  Cente mo keken dok pe ki kwanyo.

R-2,820,000 =  mucoro ma ki ngolo.

Citep III:  Nong wel mucoro ikom ot apanga kun itiyo ki pacen 12%.

Mucoro ma myero acula obedo pacen 12% nya ki wel mucoro ma ki ngolo.

Pi dul ma guribe (Kingolo iwi ngat acel acel ma lube ki kit ma kipoko kwede lim me dul meno)

Citep I:  Nong wel cente weng/ducu ma ngat acel acel ki idul meno nongo ikom ot/jami weng/ducu ma kipango ki bote pi mwaka acel; lwong ni (R).

Citep II:  Kwany cente 2,820,000/= ki ikome macalo cente ma kitiyo kwede me gwoko ot/jami magi.

Niang ni:  Cente mo keken dok pe ki kwanyo.  Manyutu ni R – 2,820000 = wel mucoro ma ki ngolo ki ikome.

Citep III:  Kwany magoba ikom cente ma kideno pi ot/jami meno ni ki pacen 12%.

 

Pi Kampuni, Trustees ki Lim pa jo ma dong guywe ki idog tic.

Citep I:  Nong wel ma aa ikom jami apanga weng/ducu, lwong ni (R).

Citep II:  Kwany pacen 50% ki ikom cente weng/ducu ma aa I kom ot/jami apanga I mwaka acel macalo cente ma kitiyo kwede ki ma acara ononge iye macalo R-50%=Wel mucoro ma ki ngolo ki ikome.

Niang ni; URA obingiyo/kwedo kor wel ma kiketo ni kitiyo kwede me gwoko jami/ot apanga ni, pi meno cente ma kitiyo kwede me nongo ot/jami apanga pi kampuni aye ma omyero ki peny pire.

Citep III:  Nong wel cente ot/jami apanga ki ikom pacen 30%

Mucoro ma omyero icul = 30% nyaa ki wel mucoro ma ki ngolo ki ikome.   

LABOL MA PATPAT

  1. Dano/Ngat Acel Acel

Labol me acel:  Kace cente weng/ducu ma aa i ot/jami apanga obedo, 6,000,000 i mwaka acel.  Cente ma kitiyo kwede; gwoko kuc (2,000,000), gwoko lengo (800,000), yubu kama obale (500,000) ki magoba i kom mortgage tye 800,000, nong wel mucoro ma omyero ki cul.

Citep I:  Nong wel ma aa ki ikom jami/ot apanga weng/ducu = ciling 6,000,000.

Citep II:  Kwany ciling 2,820,000 ki ikom ciling 6,000,000 = 6,000,000 – 2,820,000

Niang ni:  Lakwany mo keken nongo dong pe.  Man nyutu ni cente ma ki ngolo mucoro ikome obedo ciling 3,180,000.

Citep III:  Nong wel mucoro ki ikom pacen 12%.

= 12/100 x 3,180,000

Nyutu ni wel mucoro bedo 381,600.

  1. Dano ma guribbe ariba

Ka itiyo ki cura ma malo ni, kace Amos gin ki Robert guribbe I tiyo biacara dok lim ma guketo iye ni tye 2:3, ci,

Amos

=2/5×3,81,600

=152,640

Robert

= 3/5×381,600

=228,960

Ci dong, Amos obiculu mucoro me ciling 152,640 ki Robert obiculu 228,960.

Kampuni ma patpat

Labol me acel:  Kace Kampuni nongo ciling million 30 dok ikom cente meno ciling million 15 aa ki ot/jami apanga, mukene gitiyo kwede me gwoko lengo (3,000,000), pi gwoko kuc (4,000,000) ki pi yubu jami ma obale (4,000,000),

Mucoro ikom ot/jami apanga ki nongo kit man

Citep I:  Nong wel cente weng/ducu ma aa I kom pango ot/jami=15,000,000

Citep II:  Kwany pacen 50% ki ikom cente ma inongo weng/ducu imwaka acel macalo cente ma itiyo kwede ki acara ma ononge.

Wel cente weng/ducu ma itiyo kwede

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

Ento Cente ma itiyo kwede = 50%x15,000,000=7,500,000

Mucoro me acula ikom lim ma inongo I kom ot apanga = 15,000,000 – 7,500,000=7,500,000

Citep III:  Nong mucoro ma aa ki ot/jami apangs i pacen 30%.

= 30/100 x 7,500,000

Mucoro ma omyero icul ikom ot/jami apanga = 2,250,000

GIN MA OMYERO LACUL MUCORO OTIM/OTII

Pong karatac pi mucoro me ot apanga ci idwok bot URA ma nyutu kit ma inongo dok bene itiyo ki cente weng/ducu ma inongo ki ikom ot apanga pi mwaka lim kun iketo gin ma moko caden calo waraga poro lok ma obedo ikinwu onyo me ricit ma imiyo bot lapang (lupang) ot imwaka meno.

Tuc atir/kamaleng kama inongo iye cente weng/ducu ma aa ki i odi apanga pi mwaka lim mo keken.  Mwaka lim cake inino dwe acel me dwe me Abiro nio wa inino dwe pyeradek me dwe me abicel me mwaka malubu.

Coo ci idwok ritan MWAKA KI MWAKA bot dul ma jogo mucoro i Uganda onyo URA i opici ma megi ma cok ki in ma nongo dwe abicel pwod pe okato imwaka me lim manyen.

Cul mucoro me ot apanga ma nongo nino dwe me culu ne pwod pe okato.

BEDO KI GUM ME NONGO TAX CREDIT

Lacul mucoro tye ki gum me nongo magoba ma kimiyo bote ka ce en oculu but mucoro ma mege onyo oculu mucoro con ma mwaka me lim pwod pe otum.  Man kikwanyo ki ikom mucoro ma omyero icul pien kama mucoro aa ki iye kiculu mucoro ne pat.

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