Rental Income Tax – Lhukonzo 2022-23

OMUSOLHO OWAKATHUHIBAWA ABAWITHE EBIKAPANGISIBAWA

Vol 1 Issue 4 FY 2022-2023

  1. Esyosimbi esikalwa omwa bikapangisibawa

Omughenzo owesyosente esikalhwa omwa by’ebupangisya om’omwaka ow’ebyemingirirye omwa Uganda erihako esyaghenda omwi kokothya ebikapangisibawa

  1. Omunye enyumba kutse ekyithaka

Oyu nimundu omulhume kutse omukalhi kutse e kambane oyuwithe kutse eyiwithe enyumba kutse arithaka ebikapangisibawa n’oghundi mundu binyebyo ibihamu akasente. Omundu oyu anganabya:

  • Omundu kinya bundu ekyerilheberyako Matthew Etima
  • E kambane ekyerilheberyako RORA LTD
  • Ekyithongolhe ekyerilheberyako Properties (U) Ltd
  • Gavumenti ekyerilheberyako Obwembembetya obw’e distilukiti ey’eLuwero
  • Ahakasomerawa ekyerilheberyako eYunivasite ey’e Makerere, UWESO n’ebindi n’ebindi
  • Ekithongolhe oky’obuwathikya nge Africa Development Bank
  1. Oyukapangisaya

Oyu nimundu oyukakolesaya ekyindu eky’oghundi mundu bethu inakakyithuhira esyosente.

Erithuha omusolho okwa bikapangisibawa likiriribawa omwa S.5 ey’ekyilhaghiro ekya Income Tax Act. Esyosente esyo esikathungawa n’omundu neryo sika hiribawako omusolho okwalwasyo

ERIBARIRIRA OMUSOLHO OWAKALWA OKWA BIKAPANGISIBAWA

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

EBYERILHEBERYAKO

  1. 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

  1. 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:  

=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

 

EBITHOLHERE ERIKOLHWA OMUNDU OYUKATHUHA OMUSOLHO  

Ghuthulegho ebihambene okwa syosente esyaghukiha omwa byaghu kapangisaya, ghuhireko esya ndaghano syamabya isineho kutse esya lisiti esyaghukaha abapangisya om’omwaka

Ghuthulegho ebindu ebyosi ebyaghukapagisaya om’omwaka n’esyosente esyaghukihamo om’omwaka ow’ebyereringiriryamo. Omwaka ow’ebyeringiriryamo akatsuka kyibanza ok’omusanju erihika ebiro makumi asathu ok’omukagha kutse wangana kolesya oghundi mwaka wamabya iwabirikiriribwa.

Ghuthulegho kandi obihambene okwa mingirirye yaghu obuli mwaka omwa Uganda Revenue Authority erilhaba omwa ofiisi ey’eURA eyiri hakuhi naghu omwa myezi mukagha yetheyahwako omwaka ow’ebyeringiririryamo akanahwako.

Ghutuhe omusolho owosolho obuthuku obwerithuhirako buthe bwalhaba

OBUGHABE OBW’ERIBANZA OMUSOLHO: Oyukathuha omusolho owithe obughabe obweribanza eURA omusolho owalyathuhibawa omwaka ngasyalyahika erihwako. Aliriryo omusolho oyo inakilhusibwa okwa syosente esitholere erithuhibwa kusangwa ebikapangisibawa bikabarirawa okwalhwabyo.

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