OMUSORO OGUSASURWA ABAINE EBYOMBEKO BY’OKUPANGISA

 Endagirro

OKUSOBORRA AMAKURU G’EBIGAMBO.

• Entahya kuruga mubupangisa

Sente kuruga mubupangisa ebintu ebw’obuguda nk’itaka ne byombeko mumulingo gw’obusubuzi mumwaka gwebyembalirra.

 

• Mukama weby’obuguda ebirikupangisibwa

Nuwe ogu akupangisa eby’obuguda bye ha muntu ondi kutungamu sente.

 

Nasobora kuba;

• Omuntu wabuli kiro, tugambe Matthew Kasaija
• Kampuni y’obusubuzi, tugambe RORA Ltd
• Ekitongole, nka Properties (U) Ltd
• Gavumenti, nka Kabarole District Administration
• Itendekero rundi ekitebe, nka Makerere University, Umeme nebindi

 

• Omupangisa

Nuwe ogu apangisa eky’obuguda kyomuntu ondi mumulingo gwobusubuzi

 

ENTAHYA KURUGA MUBUPANGISA

 

Ekiragiro kyokusasura omusoro kuruga hantahya yobupangisa nukirrugirra mukichweka kya 5 ha Iteeka ly’ebyemisoro hantahya

 

Ensimbi kuruga mukupangisa, zibaganizibwa hantyaya endi yoona kandi zirengwa omusoro zonka.

 

EBIKURU MU MBALIRRA Y’OMUSORO

 

Ha muntu wa buli kiro:

 

• Entahya yoona erukuruga mumpangisa omwaka ogu zigaitwa hamu tuzette R;
• Ihaho Shs.2,820,000 gunu nugwo omuhendo gw’ensalesale. Omuntu owentahya erukwingana rundi hansi y’omuhendo gunu tasasura musoro.

 

Teri sente zindi zoona ezirukwihwaho.

 

 R- 2,820,000= Entahya erukwihwaho omusoro.

 

• Omusoro nigwingana ebichweka 12 habuli 100 (12%) hantahya enu

 

Hali abo abarukukorra hamu mumulingo gwaba Partnerships

(Omusoro nigulengwa ha muntu kinomu kusigikira hamigabo  ye munkwataniza enu)

 

• Bara entahya (R) omu mwaka eya buli Partner
• Ihaho Shs. 2,820,000 omuhendo ogwensalesale ogutaihwaho musoro

Busaho sente zindi zona ezirukusarwaho

 

R- 2,820,000= entahya erukwihwaho omusoro

 

Bara omusoro gwempangisa hali ebichweka 12 buli kimumi (12%) ogubaganizemu kusigikira ha migabo yaba Partner.

 

 

Habantu abarukukorra hamu (Partnerships), omusoro nigusasurra kusigikirra ha migabo (shares) eyibaine munkwataniza enu.

 

Ebyokurorraho:

 

Hamuntu wabulikiro;

Sente zoona ezotungire mubupangisa mumwaka, tugambe Shs. 6,000,000.

Enturukya ya sente ha ntahya enu harumu, ezobulinzi Shs. 2,000,000, ezobwecumi Shs. 800,000, kudabiriza ekyombeko Shs.500,000 n’amagoba agasaswire ha loan (Mortgage interest) Shs.800,000. Bara omusoro ogurukusasurwa ha ntahya enu;

 

• Gaita sente zoona kuruga mubupangisa. Tugambire Shs 6,000,000
• Ihaho Shs. 2,820,000 omuhendo ogwe nsalesale ogutaihwaho musoro

 

=6,000,000-2,820,0000

Taroho sente zindi zoona ezirukwihwaho

 

Entahya erukwihwaho omusoro = 3,180,000

 

 

• Omusoro nigubarwa ha’bichweka 12 buli 100(12%)

=12/100 x 3,180,000

Omusoro ha mpangisa nigwingana = Shs 381,600.

 

Hali Kampuni, ebiteebe ne’bitongole ebindi:

• Gaita entahya zobupangisa zoona ez’omwaka. Tuzete R
• Ihaho sente ebichweka 50 buli100 (50%) ezikozesibwe rundi losi hantahya enu

R-50%R= entahya erukwihwaho omusoro

 

Manya ngu ebisale binu ebikusarwaho nibija kucencurwa ekitongole kya Uganda Revenue Authority kandi sente ezi zonka eziturukibwe mukuletaho entahya enu nizo ziraikirizibwa babwembalirra y’omusoro.

• Omusoro nigubarwa ebichweka 30%

Omusoro= 30% x hantahya eyekwihyaho omusoro

 

Ekyokurorraho:

 

Kampuni netahya Shs. 30,000,000. Musente ezo Shs. 15,000,000 niziruga mubupangisa. Muntahya enu harumu enturukya ya sente z’obwecumi Shs. 3,000,000 sente z’obulinzi Shs 4,000,000 na sente z’okudabiriza Shs 4,000,000.

Omusoro nigubarwa guti;

 

• Gaita entahya yoona kuruga mubupangisa. Tutungirege Shs. 15,000,000
• Ihaho sente ebichweka 50 buli100 (50%) ezirukuikirizibwa ha nturukya rundi losi hantahya enu

 

Enturukya:

 

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

15,000,000-11,250,000= 3,750,000

Baitu:  ebisale ebirukuikirizibwa

= 50% x 15,000,000 = 7,500,000

Entahya erukuhihwaho omusoro

=15,000,000 – 7,500,000 = 7,500,000

• Lenga omusoro ebichweka 30 buli 100(30%)

=30/100x 7,500,000

Omusoro = 2,250,000

 

OBUJUNANIZIBWA BW’OMUHI W’OMUSORO

• Kwoleka entahya kuruga mu bupangisa ey’omwaka nebi ebikuzikwataho katugambe riciti hali abapangisa rundi endagaano eza’bapangisa harukarra rwekitongole kyebyemisoro orukwetwa Ritani.
• Kwoleka entahya zobupangisa zoona mumwaka ogu. Omwaka gwebye tahya gutandika kibanza okwamusanju(July) kuhika ebiro asatu okwamukaga(June)
• Kuhereza Ritani yawe hali ekitongole ky’omusoro(URA) buli mwaka kuraba hali Office yabo ekuli haihi. Kinu kikole mumyezi mukaga omwaka guhoireho.
• Kusasura omusoro gwawe mubwire.

 

OBUGABE BWOKUBARA OMUSORO HAMUNTU OGWASASIRWE IRA.

 

Omuhi womusoro aina obugabe okusarwaho omusoro oguyasaswire karaho. Kinu nikikorwa hali omusoro ogwasasirwe hantahya yempangisa.

Obwokuba omusoro gwempagisa gubarwa gwonka.

 

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