1. Robia esule pangisa siri

‘Diri robia bani esule eli alu ri ma alia geri pangisa fezasi kaniku afa azi bani bale pari alu’aa nyaku dria rubia ejipi endi dileri I (ekile nyaku le kani ku jo ni) ugangaa ‘dia.Alenia ba di vini silingi mini ayule afadileri ‘bazu padria ri nze vaa.

1. jo e’ii eco adri agupini kani ku okuni.

‘Diri ‘ba i ma nyaku kaniku jo fepi pangisaru ba azi dri ri i(‘ba jo dupi pangisa ru ri) drinia ani afa azini esuzu.pangisa ma ei (okururi kani ku agupiruri) eco ovuu;

• Mingulu pi niri ecetaru, Mathew Etima i
• Amuti yi ecipi tualu robia ngazu diyi ra ecetaru, Properties (u) limited
• Gamete ecetaru Arua district local government
• Okalamvu ndundu ecetasi, sukulule,arojole ekile Muni university kani ku CEFORD le ‘diyi.
• Okanmvu ndundu kile banki,amuti loni awapi ‘diyi

1. ’ba pangisaa ‘di yi

Di ba fipi ‘ba azini ma jo pangisa ru dini leri ma alia ri i azini eri afa azi ofe jo ei ni erini ovule jo ‘dileri ma alia ri si

Musoro bale pangisa madria diri ma okpo ‘ba esu esele 5 aziataa musoro vile otiza ni amburi 338 ma alia.Diri robia ‘bani esule trayi pangisa si ri i ani ba eri ma esele co ndu dikavini musoro drinia ri ‘ba eri oti ndu.

1. Mingulupi niri

Okozurisi (i):Mi oti robia mini esule eli alu pi pangisa siri, mi eco ru fe eridri R i.

Erizurisi (ii):Enze di silingi 2,820,000 fele dri mbo ru ri. Sende azini ndu ai le ‘diri ma kalani yo,efini si mi di silingi muzu musoro bazu drinia ri esu = R-2,820,000

Nazurisi (iii): mi ma ‘ba di musoro drinia 12%(mudri drini eri turu alu madria), efini musoro mini mu ofeleri ni di nga adri =12% x sende bani musoro bazu drinia ri.

B.’BA TUJARA NGAPI TUALU ‘DIYI

Ba musoro dileri ‘baa ‘ba ‘diyi ma alu alu ma dria ndundu de di yi awa silingi eyini esule tujara ‘diri ma alia ri ‘bo ombo silingi andra oko yini ‘bale tujara ‘diri ma eti e’dozuri vu si

Okozurisi (i): Mi oti silingi ma ombo ‘ba ‘diyi ni esule emurua ‘diri ma alia ri, Mi eco erini ru fe

R i.mi di nga silingi ‘diri ma ale awa ‘ba alu alusi ombo silingi andra eyima alu alu ni ‘bale e’doria ri vusi.

Erizurisi (ii):’badiri ma alulu alu ni dinga silingi sadisi 2,820,000 fele dri mbo ruri nze silingi ini esule emurua ma alia ri ma alia.

Nazurisi (iii):Midi vini nga musoro ‘ba diyi ma alu alu                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ma dria ri otii.

Amuti yi ecipi tualu robia ngazu diyi,amuti silingi ecipi tualu diyi azini amuti yi ecipi tualu aziba gamete vilediyi ma sende awale drozi yini nviria akua diyi ma ta mba pi ‘diyi

Okozurisi (i): Mi oti robia ma ombo amuti ‘dilediyini esule geri ndu ndu si dria, mi eco ru fe eridri R i.

Erizurisi (ii): Enze di vini robia amuti ‘dirini ayule jo kaniku amvu dileri ‘bazu padria ayuzaruri azita fe kpere kalitowi turualudria ombo robia mini esule elialu ri ma alia ri vusi

Lemimani ci kini robia mini ayule jo kaniku angu ‘diri bazu padriari ma ale ni nga ovu andrizaru azi’ba musoro tra pi ‘diyi dri omvele (uganga revenue authority ru ri i), efinisi mi di lu nga robia lu mini ayule jo kaniku angudileri bazu padria ri esu vule I adulesi.

Nazurisi (iii): Mi esu di musoro kalina turu alu dria (30%) ‘bale robia mini esule pangisa siri driari

Efini musoro ofeleri ni di nga adri kalina turu aludria paleru silingi bani ecozu musoro ba zu driniari si.

1. Mingulupi niri

Mima robia esule pangisaa ri eco adri 6,000,000 eli alu ri ma alia,Robia mini ayule kaniku ezale aleniari  eco adri :asikari aku ageyi tepi ri vuri(2,000,000),’Ba jo ale edepiri (500,000),jo ma rua afa i ezapiri edezuri (800,000) atua tipi andra sende mini e’dule banki a jo diri sizuri(800,000), mi oti di musoro mini ecole ofeleri?

Okozurisi (i):Mi esu robia mini esule pangisa si pari dria ma alia eli alu pi ri =silingi 6,000,000

Erizurisi (ii): Enze di silingi 2,820,000 fele dri mbo ru ri i.

Silingi =6,000,000 – 2,820,000

Le mima ni kililiru: silingi azi ndu mini ecole nzele ni yo.

Silingi bani ecozu musoro ‘bazuri ni di nga adri =3,180,000

Nazurisi (iii):Mi oti di musoro pangisa ma silingi driari pale ru mudridrinieri turu alu dria(12%)

Musoro =12% x 3,180,000 = 381,000.

Eka di vini ecetaa oru leru diri ayu dika i,Amos pi Robert be emurua alia tualu,yima  emurua ma esele ovu eri na ni (2:3) efini

Amos ma silingi esule eli alupi ri nga adri eri towi dria (2/5), ecetaru 2/5 X 6,000,000 =2,400,000 ekile Robert ni nga eli alu pi ri ma alia esu ecetaru 3/5 X 6,000,000 =3,600,000.

Amos ngani musoro ofezu ku adisikuni silingi ma obo erini esuleri alini ‘bani fele dri mbo ru 2,820,000 ni ku .

Robert ni musoro ofe 12% X (3,600,000-2,820,000) =93,600

Amuti yi ecipi tualu robia ngazu diyi,amuti silingi ecipi tualu diyi azini amuti yi ecipi tualu aziba gamete vilediyi ma sende awale drozi yini nviria akua diyi ma ta mba pi ‘diyi

Amuti dile’diyi ka woro risi silingi esu milioni kalina(30) alenia milioni mudrini towiri yi ka esu engazu pangisa ma alia.silingi yini ayule angu ‘daleri ma alataa ‘bazuri ka adri (3,000,000), Angu ageyi tezuri ka adri (4,000,000), afa i ezapiri osuzuri ka adri (4,000,000).Musoro driniari ‘ba nga oti ‘dinile.

Okozurisi (i)Mi esu robia kampani di ni esule pangisasi eli alu pi ri =15,000,000

Erizurisi (ii) mi ma nze di silingi erini esule elialu piri ma alia ‘diri ma nusu dri mbo ru sende erini ezale kani ku ayule pangisa ‘diri ‘bazu padria ri ma tia.

Silingi mini ezale dria ri ni di nga adri =3000,000+4,000,000+4,000,000 =11,000,000

Fele dri mbo ruri ni di nga adri =50% X15,000,000 =7,500,000

Nazurisi (iii):mi oti di musoro pangisa dria ri kalina turu alu dria (30%)

=30/100 X 7,500,000

Musoro ofeleri di nga adri  =silingi 2,250,000.

• Mima de return robia mini esule pangisa si eli alu alu ma alia ri ra kalania mima ena osisia ti ecizani emima eselia ba fipi mivile pangisa ma alia riberi indi ka adri ci ria kaniku risiti mini sile ‘ba mivile pangisaa ri dri eli ‘dileri ma alia ri i.

• Le mi ma ena vini mboru pangisa alu alu ma robia eli ‘dileri ma alia ri dria . Eli gamete vuri ni i e’do mba o’du alusi mba aziri kpere mba odu kalinasi mba azia si eli alu alu vusi kani ku eli mini pele mi i ri i.

• Mi ma ece mboru geri mini musoro ofezuri ba musoro trapi omvele Uganda revenue authority ru di yi dri ra. Mingulu pi vuri, le mi ma ece mboru geri mini musoro ofezuri ba musoro trapi ‘diyi dri denga kpodi mba oko na elini e’doria ‘diyi alini ku,ba di ngapi yima ngulupi si ku ‘diyi nga vini yivu geri asizuri ena denga kpodi mba azia elini e’doriari alini ku.’ba diyidi nga di dria geri yini musoro esuzuri e’da denga kpodi mba azia asizu elini i deriari deni nga i kuru.

• Le mi ma ofe musoro mimadria pangisa siri sawa ‘yeke ri ma alia.