A. Eninghiza okuva mubapangisa

Ghunno nomugaite gwa sente ogufunibwa omuntu mu mwaka ogwebyenfuna ovuva mu liizi oba okupangisa eitakka oba ebizimbe mu Uganda ngha otwayileku ensansaniya ekolebya ku lwe kyobugaiga ekyo.

B. Omupangissa w’eittaka oba w’enumba (Landlodi oba Landiledi)

Onho nho’muntu yenna yenna apangisa eittaka oba ennumba eli omuntu owundi (Omupangisa) affune sente. Omuntu ono (Landlodi oba Landlady) asobola okuba:

• Omuntu kino’mu, ngha Mathew Etima
• Kkampuni
• Ekibiina ekilambikibbwa, ngha Properties (U) Ltd.
• Gavumenti, nga Luwero District Local Government
• Ebitonghoole, ngha Makerere University, UWESO, n’ebilala
• Ekibiina ekighandikibwa

C. Omupangisa

Onho nho’muntu akozesa ekyobugaiga okyo’muntu owundi mukusubulagana ela ngha asasulayo akasente.

Okusolooza omusolo ku ningiza eva mu byokupangisa elambikibwa mu kawayilo ako ku 5 mu mateeka agalambika omusolo khu nhingiza Cap.338.

Esente edhifunibwa abantu okuva mu bupangisa dhawulibwa  kuningiza edindi ela dha wozebwa byandhaghulo.

Omuntu kinoomu

Omutendela ogusooka: Funna okutegela omugaite gw’esenete omunti kinoomu dafuniye mumwaka edivile mu  bupangisa , tukobe nti R.

Omutendela ogwokubili:Kendeza salesale wa 2,820,000 mudda Uganda ,wazila kukendezaku kulala kwikilizibwa ,nolwekyo sente edigwanile okusasulwaku omusolo dili R-2,820,000

Omutendela ogwokusaatu: Bala omusolo gwa butundu 12%, kale omusolo ogusasulwa = 12% × sente edigwanile okusasulwaku omusolo

B. Obwegaisi.

Gunno gugelekebwa ku musubuzi kinomu ngha gamaze okughabhana omugaite gw’eningiza  okusinzila ku mugabo omuntu gwalina  mu bwegaisi.

Omutendela ogusooka: Funna okutegela omugaite gw’esenete omuntu dha funiye okusinzila ku mugabo ogwalina mu binizess R.

Omutendela ogwokubili:buli patina atolaku salesale wee,buti edili 2,820,000

Omutendela ogwokusaatu: Tegele omusolo ku sente ediva mubupangisa edhilini okusalwa buli patana

C. Kkampuni, Ebitongole by’Obwesige,n’Ebitongole by’Okuwummza abakozi.

Ekitundu Ekisooka: Funna okutegela omugaite gwa sente dhoyingiza okuva mu bapangisa mumwaka.
Ekitundu Ekyokubiri: Tolaku ebintundhu ataano ku omugaite gwa sente dhoyingiza okuva mu bapangisa mumwaka. Ngha ensansanniya nho’kufilwa ,Nolwekyo Esente edisasulwakhu omusolo R – 50% R.

mannha nti ensansaniya etoleyibwaku eyidha kukakasibwa ekitongole ekiwoza omusolo ,nolweekyo ensansaniya ekoleyibwa mu mukufunna esente edhiva mubupangisa dhonka nidhobola okutolaku.

Ekitundu Ekyokusatu: Bala omusolo ku 30%, kale omusolo ogusasulwa = 30% × esente edhisasulwaku omusolo.

Omuntu

Omugaite gwa sente ovuga mu bapangisaa mumwaka dhili Shs. 6,000,000

Ensananiya

• Omukuumi – 2,000,000
• Okuyondha – 800,000
• Okwidhabhiriza – 500,000
• Amagoba ku musingo – 800,000

Baala omusolo khuningiza okuva mu bapangisa

Omutendela ogusooka: Funna okutegela omugaite gw’esenete okuuva mubapansisa=6,000,000

Omutendela ogwokubili:,Tolaku salesale wa 2,820,000.Ugx 6,000,000-2,820,000

Manna Nti:Oyikilizibwa kutoolaku sibaale bindhi.

Esente edhisasulwaku omusolo=3,180,000

Omutendela ogwokusaatu: Baala omusolo ku sente dhofuniye mubapangisa.

Omusolo ogwokusaula 12% x 3,180,000=381,600

Obwegaisi

BGa tukozeisa ekyobubonelaku waighulu,SInga Amos kni Robert bali mu bweghaisi ngha omughabo ghuli mukipimo 2:3,Amos aidha kugabana 2/5 edh’e ningiza okuva mubapangisa nga 2/5 x 6,000,000=2,400,000,ate gye Robert aidha kughabana 3/5 edh’e ningiza okuva mubapangisa nga 3/5 / 6,000,000 =3,600,000.

Amos taidha kusasula musolo kubanga sente dhe edilina okusasulwaku omusolo dili wansi wa salesale ya 2,820,000.

Robert gye aidha kusasule 12% x (3,600,000-2,820,000)93,600

Kampuni, Abakuumi b’Ensimbi, n’Eby’Okuwumuza Abakozi

Singa kampuni efuna Shs. 30,000,000, ngha kwedho 15,000,000 dhivwile mu bapangisa. Ensansaniya ngha obuweereza byo kuyondha, (3,000,000), omukuumi (4,000,000), n’okwiddaabiriza (4,000,000). Omusolo gwe ningiza ovuka mu bapangisa gubalibwa mu mitendeela wamanga.

Omutendela ogusooka: Funna okutegela omugaite gw’esenete okuuva mubapansisa=15,000,000

Omutendela ogwokubili:,Tolaku ebitundhu 50% ku omugaite gw’esenete okuuva mubapansisa nga dhino kukendelezebwaku kwa nsansaniya nh’okufilizibwa.

Omugaite gw’ensansaniya 3,000,000+4,000,000+4,000,000=11,000,000

Agye oyikilizibwa enansaniya =50% x 15,000,000=7,500,000

Nolwekyo sente dholina okusasulaku omusolo =15,000,000-7,500,000=7,500,000

Omutendela ogwokusaatu: Bala omusolo ku nhingiza okuva mu bapangisa ku 30% = 30/100 x 7,500,000.

omusolo gwolina okusasula ku nhingiza okuva mu bapangisa =2,250,000

Gha endhula gyo gye ninghiza ovuka mu bapanghisa egyo mukwaka gwe byenfuuna nhe bighandiko ebigighemaku obwebiba bilogho obha lisit ewebwa abapangisa mumwaka.

• Langilila mubwidhuvu ensimuko gye ningiza okuva mu bapangisa mu mwaka gwebyeningiza.Omwaka gwebyeningiza gunna ngha 1^st ogomusanvu okutusa ngha 30 ogwomukaga.
• Ghayo enandhula ibilli eli URA.Ekyo muntu,enandhula eyekisela yetagibwa mumyesi esaatu ejisooka mu mwaka gwe byenfuuna.atte abatali kinoomu,elina kuuba mu myezi omukaaga ngha omwaka gwebyenfuuna gutandise.Mu biti Byombi,e nhandhula eyenkomelelo esubilwa mu myezi mukaaga nga omwezi gwe byenfuuna ghuhwele.

Sasula omusoo khu ninziga eva mu bapangisa munakku edhalambikibwa
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Omusasuzi gh’omusolo alina eýidembe okubanda omusolo khu musolo ogusasilwa ogwekisela oba mumaiso mu mwaka gwebyenfuna.

Guuno gusobola kutolebwa ku ibandha lyo musolo bwekili nti ensiimuko ewozebwa mundhaghulo.

Okulabula

Obubaka bunno ngdagililo eli  ba kasitoma baiffe ela nga ekyuka kyukka okusinzila ku kukyusibwa mu mateeka nhe e’bilagilo ebifuga e’byomusolo