Omusolho Owakathuhibawa Abawithe Ebikapangisibawa
Thelembe Mapigitek
- SENTE MI JAM PINY (UDDI/OT KU NGOM) APANGA
Sente mi piny mapanga otiye sente mangati nwango ikum pangu piny makakare lokere ngo (Ngom man udii) I Uganda muweko wel sente munyothere ikum uddi man ngom ecaa gii
- WON OT/UDII NYOKE NGOM MIR APANGA
Eni otiye ngati ma miyo ot nyoke ngom ni ngati mukende pi sente. Japang ot copo bedo I ayii ma egi
- Copo bedo ngati calu lapor Mathew Etima
- Copo bedo dilo macalo RORA ltd
- Copo bedo dilo mir awora macalo properties(UG) Ltd
- Gamente macalo lapor luwero district administration
- Copo bedo dilo mamalo macalo Makerere university, uweso
- Copo bedo dilo maculo ngo musara macalo African development bank
- JAPANG UDII/OT/NGOM
japing ot otiye ngati mapangu ot nyoke ngom pa ngati mi timo kuloka man mi culu won ot nyoke ngombe. Musoro iwi adwogo pa lim miwi uddi nyoke iwi ngom juweco ikume I pend cik mir abic (sec 5)
mikum adwogi pa sente nyoke lim. Eni sente mi uddi nyoke ngom ma won ot nyoke gom nwango majukoyo man ju ngolo musoro iwiyee tung.
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
- 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
- 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: Â
=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
Â
- Nwang well sente mi uddi nyoke ngom mir apanga pa dilo kamatung tung
- 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                                                                                       Â
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
- Gam inwang well musoro majuketho nee mutiye pacent 30%
Musoro majuculo=30% pa wel sente majube ketho musoro iwiye nee
LAPOR/LANYUTH
- 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/=
2Â Â Â Â Gam I kwany sente majuweko igi pi oro acel mutiye 2,820,000/=
=6,000,000/=-2,820,000/=Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
LEM MAPIRETEK; (sente mukende majukwanyo igi ope)
Sente mumako jucul musoro iwiye= shs 3,180,000/=
- 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
- kenwang sente ma wok kud I ot apanga nyoke ngom apanga pa dilo kamatung tung zoo
 15,000,000/=
- 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                      Â
=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/=
- 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/=
