Rental Income Tax (Luo Translation)

Tyen lok ame ogonyo pi miyi ngeyo

OCORO IKOM OT APANGA

Vol 1 Issue 4 FY 2022-2023

GONYO TYEN LOK APIR GI TEGO TEGO

  1. Lim aya ikom ot apanga

Wel cente duc ame dano nwongo imwaka lim kun yaa imiyo  joo pango jami mere ame pe nyikere (lobo kede onyo gin ogero agera) iyi Uganda iyonge kwanyo kit kodi cente duc ame otiyo kede me gwoko gin ame opango nu.

 

  1. Won ot apanga

 

Man obedo ngat ame miyo jami mere ame pe nyikere  bot ngat okene (Apanggica) pi weloro ame omoko. Won ot apanga twero bedo:

  • Dano acel kene. Aporere obedo Mathew Etima
  • Aporere obedo RORA Ltd
  • ame onote karacel. Aporere obedo Properties (U) Ltd.
  • Aporere obedo Luwero District Administration
  • Dul Tic. Aporere obedo Makerere University,UWESO,etc
  • Dul tic ame cik oyee ni myero coo gi paat Aporere obedo African Development Bank
  1. Apang ot

Man obedo dano ame bedo iyi ot adano okene ileb me miyo cente alubere kede wel ame gin omoko. Ocoro ikom ot apanga nwongere idul 5 iyi buk me cik akwako gelo ocoro. Man obedo lim ame dano nwongo iyonge miyo jami me apanga ooko dang ocoro mere ogelo kene.

 

CUURA ME NWONGO OCORO IKOM OT APANGA

CITEP APIR GI TEK

Pi dano acel acel

Me 1: Nwong wel cente duc ame ngat acel nwongo ikom jami duc ame opango ibote pi mwaka acel; lwong ni R;

 

Me 2: Kwany acaki cente pi ocoro UGX 2, 820,000

Ngec apire tek: pet ye kit kodi garama moro kiken ame dok ikwanyo.

R- 2, 820, 0000 = Wel cente ame myero gel ocoro iye

Me 3: Nwong ocoro ikom ot apanga 12%

Ocoro amyero cul = 12% x Wel cente ame myero gel ocoro iye

 

Pi joo ame onote karacel (ongolo iwi ngat acel acel alubere kede kit ame opoko kede lim me gurup man)

 

Me 1: Nwong wel cente duc ame ngat acel acel nwongo ikom jami duc ame opango ibote pi mwaka acel; lwong ni R;

 

Me 2: Kwany acaki cente pi ocoro UGX 2, 820,000

Ngec apire tek: pet ye kit kodi garama moro kiken ame dok ikwanyo

R- 2, 820, 0000 = Wel cente ame myero gel ocoro iye

Me 3: Nwong ocoro ikom ot apanga 12% eka ite poko iwi dano acel acel igurup man alubere kede lim ame en oketo igurup man

 

Pi kampuni, ogwok jami ajoo okene, dul agwoko lim pi jo owe idog tic;

Me 1: Nwong wel cente duc ame kampuni nwongo kun yaa ipango jami gi pi mwaka acel; lwong ni R;

 

Me 2: Kwany 50% ikom wel lim duc ame inwongo ikom oot apanga iyi mwaka acel acalo garama pi gwoko ot apanga man. R-50%R = Wel cente ame myero gel ocoro iye

Ngec apire tek; Dul arayo ocoro I Uganda bino kwedo idiro wel cente duc ame icoyo ni obedo garama me gwoko ot apanga man, ame nyutu ni myero garama ame inwongo pi nwongo lim ikom oot apanga man en aye myero iket iyii ritan ni.

Me 3: Nwong ocoro ikom oot apanga 30%

Ocoro amyero cul = 30% x Wel cente ame myero gel ocoro iye

 

APOR

  1. Pi dano acel acel;

Aporere: Ka Wel cente duc ame yaa iot apanga tye, Shs.6, 000,000 iyi mwaka acel, Garama me nwongo cente man nwongo tye iye: acikari me kuru paco (2,000,000), miyo ot apanga man bedo acil icawa ducu (800,000), yubu jami obale (500,000) cente ame nywal ikom cente ame odeno pi gwoko ot man 800,000, Tii cura me ocoro ikom oot apanga kiti

Me 1: Nwong wel cente duc ame dano nu nwongo ikom jami duc ame opango ibote pi mwaka acel =Shs.6, 000,000

Me 2: Kwany acaki cente pi ocoro 2,820,000 UGX

= 6,000,000 – 2,820,000

Ngec apire tek: pet ye kit kodi garama moro kiken ame dok ikwanyo

Wel cente ame myero gel ocoro iye = 3,180,000

Me 3: Tii cura me ocoro ikom oot apanga 12%

= 12/100 x 3,180,000

Ocoro ikom ot apanga ame myero acul ocoro cul

= 381,600 UGX

  1. Pi joo ame onote karacel

Ka otiyo kede cura imalo nu, ka Amos kede Robert onwongo tye oribere gini me tiyo biacara dang dok wel cente ame gin omiyo ibiacara man tye opoko  2:3;

Dano acel Amos

= 2/5 x 381,600

= 152,640 UGX

Dano acel Robert

= 3/5 x 381, 600

= 228,960 UGX

Mano nyutu ni, Amos aculu UGX 152,640 eka Robert te culu UGX 228,960  

 

  1. Kampuni

Apor me 1: Ka kampuni nwongo Ugx. 30 million ame ikom cente nu Ugx. 15 million yaa ikom oot apanga, Garama me nwongo cente man nwongo tye iye miyo oot apanga man bedo acil icawa ducu (3,000,000), acikari me kuru paco (4,000,000) kede yubu jami obale (4,000,000),

cura me ocoro ikom oot apanga otiyo kiti

Me 1: Nwong wel cente duc ame kampuni nwongo kun yaa imiyo joo pango jami gi pi mwaka acel;

=Shs.15, 000,000

Me 2: Kwany 50% ikom wel lim duc ame inwongo ikom oot apanga iyi mwaka acel acalo garama pi gwoko oot apanga man.

Garama duc me gwoko oot man

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

Ento; Garama ame dul arayo ocoro yeyi me kwanyo ene = 50% X15, 000,000 =7,500,000

Wel cente ame myero gel ocoro iye =15,000,000 – 7,500,000 =7,500,000

Me 3: Tii cura me ocoro ikom ot apanga 30%

= 30/100 x 7,500,000

Ocoro amyero cul = 2,250,000 UGX

 

GIN AME CIK MITO NI ACUL OCORO TIM

Pong papara ritan pi ocoro me ot apanga ite dwoko bot URA ame nyutu kit ame inwongo dang itiyo kede cente ame yaa iot apanga pi mwaka lim kun iketo gin ame moko bala pora me pango ot onyo ricit ame imiyo bot opang ot pi mwaka nu.

Tuc kan aler  lim duc aduca ame inwongo iot apanga PI MWAKA lim moro nu. Mwaka lim cakere inino dwe acel me dwe me Abiro te gik inino dwe 30 me dwe me abicel onyo mwaka ame oloko kede moro.

Coo ite dwoko ritan pi MWAKA I MWAKA bot dul a rayo ocoro kun beo iyi opici gi ame cegi kedi iyi dwete abicel ame lubu tum amwaka lim.

Cul ocoro me ot apanga ame nino me culu pwod pe okato.

NGO AME MIYO INWONGO MAGOBA IYONGE CULU OCORO

Acul ocoro tye kede twero me nwongo magoba ame omiyo ka iculo buut ocoro ni onyo iculo ocoro con ame mwaka me lim pwod pe otum. Magoba man obino tic kede me jwayo ocoro me ot apanga iyi anyim pien ocoro man ogelo kene.

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