Musolo Kwetsingiisa Iyekhubiipangiisa
Inyonyola Iyebiiwandikho Bikhulu
- Itsingiisa Khubipangisa (Rental Income)
Kaamapesa koosi kaakama mu bipangiisa isi umundu afuuna mu mwakha kwe byeffuna khukhwama mu biindu biikharura mushifwo taawe nga kamaswa ni biibyombakhe (land or buildings) mu Uganda nga warusiilekho kaamapesa ka rambiisiwakho khu bindu byo.
- Upangiisisa uwesani oba uwekhasi (Landlord or Landlady)
Yuno aaba umundu yesitsana umpangiisisa sisiindu sikharula musiffwo taa nga liswa oba sishombekhe isi umundu ukundi yesi balanga bari “the Tenant”. Umwene shombekhe oba liswa anyala afwananisibwa khuba:
- Umundu umwene uwimalila nga shekhubonelakho – Mathew Etima
- Ikaambuni nga shekhubonelakho – RORA Ltd.
- Sitongole shiye bufuunanisibwa nga shekhubonelakho – Properties (U) Ltd
- Kafumendi nga shekhubonelakho – Luwero District Administration.
- Lilekelo nga shekhubonelakho – Makerere University
- Sirekele shekamawumule nga shekhubonelakho – African Development Bank.
- Umupangiisa (Tenant)
Umundu uba mushombekhe oba mwiswa lyomundu ukundi nga afuukiilisila mukhusasula amala asesula shesi afuukiilisa. Khukelekha kumusolo khutsingiisa iyekhubi-pangiisa shawandikhibwa mumakambila kekumusolo kwetsingisa (Income tax act) mukhawayilo khekharano (under section 5 of income Tax Act).
Kano kaamapesa kakaama mubipangiisa aate nga kafuunibwa nibabandu amala bakawula khubyefuuna biramila nga bakarusakho kumusolo.
Kimitendela Kimikhulu (Important Steps)
Nga Babandu (For Individuals)
Sinyowa: Sitsilila nga ukaata itsingiisa iye mubiipangiisa yoosi mumwakha khukwama mubyombekhe oba mumaswa koosi komundu uyo.
Shakhabili: Rusakho tsifuuma tsibili ni kimikanda kamakhumi na sinane nakiibili (Threshold of 2,820,000 UGX)
Manya siino: Mbawo kaamapesa kakandi kakhafukilisibwe khurusibwakho lundi taa.
“Gross rental income (R) -2,820,000 = Chargeable income”
Shakhataru: Balamo kumusoro kwetsingisa ye khubipangiisa khubisiitsa likhumi nabiibili (12%)
Nga shekhubonelakho, bisiitsa likhumi nabiibili ukhupisemo ni kaamapesa kakaramile nga nekhurusilekho tsifuuma tsibiili nikimikanda kamakhumi nasiinane nakibiili. “Tax payable =12% x chargeable income”
Aluwande yekhukhwikata (Partnerships) kumusolo kuno kubalibwa khusitsilila khumikabo (shares) kyowo kyesi mukabananilakho.
Kumutendela kunyowa (Step I): katakata kaamapesa koosi kaakama mutsingiisa yemubipangiisa kesi bulimundu akha wafuuna mumwakha.
Kwakhabili (Step II): Rusakho tsifuuma tsibili ni kimikanda kamakhumi na sinane nakiibili (Threshold of 2,820,000 UGX) tsitsya birisibwa nga sikomo shesi bananikhilakho.
Manya siino: Mbawo kaamapesa kakandi kakhafukilisibwe khurusibwakho lundi taa.
“Gross rental income (R) -2,820,000 = Chargeable income”
Kwakhataru (Step III): Balamo kumusoro kwetsingisa ye khubipangiisa khubisiitsa likhumi nabiibili (12%) nga urambisa kimikabo kyomundu uyo kyesi aaba aafunile khukhwama mutsingiisa yekhubipangiisa.
Kumutendela kunyowa (Step I): katakata kaamapesa koosi kesi ikaambuni yingisa khukhwama mubiipangiisa mumwakha
Kwakhabili (Step II): khalakho oba rusakho bisitsa kamakhumi karaano (50%) khukhwama khumapesa kesi ikaambuni ifuuna khukhwama mutsingiisa ye mubipangiisa nga niiko kaamapesa kakaaba karambisibwile khubiipangiisa oba kesi ikaambuni iba yafwilile khubiipangiisa. “Annual gross Rental income – 50%R =chargeable income”
Manya siino; Kaamapesa kebisitsa kamakhumi karaano (50%) kesi uloma uri karambisibwa khubipangisa kakha kemenyelesibwa ni sitongole sha Uganda Revenue Authority, nekhunyalise khurusakho kaamapesa kesi ikaambuni yarambiisa khubipangiisa konyene.
Kwakhataru (Step III): Balamo kumusolo kwetsingiisa ye khubipangiisa khubisitsa kamakhumi kataru (30%) nga shekhubonelakho khuwamba kaamapesa kakaramile nga khwamalile khurusakho kakarambisibwa khwakhupisamo ni bisitsa kamakhumi kataru.
“Tax payable = 30% x chargeable income”
BYEKHUBONELAKHO (EXAMPLES)
- Khubandu
Shekhubonelakho: nga kaamapesa kakamile mubiipangiisa koosi kaali tsifuuma tsisesaba mumwakha (Shs. 6,000,000 per annum), Bibyayilakho kaamapesa kamalala nimwo mumuuli; byebulindi (2,000,000), byebuyonjo (800,000), khunyona (500,000), ni kamafurisa kasi bakelekha khuloni “martgage” (800,000), baala kumusolo kwesi wakha wasesula.
Kumutendela kunyowa (Step I): katakata kaamapesa koosi komundu uyo kakama mubiipangiisa byoosi mumwakha = Shs.6,000,000
Kwakhabili (Step II): Rusakho tsifuuma tsibili ni kimikanda kamakhumi na sinane nakiibili (Threshold of 2,820,000 UGX) tsitsya birisibwa nga sikomo shesi bananikhilakho.
=6,000.000 – 2,820,000
Manya siino: Mbawo kaamapesa kakandi kakhafukilisibwe khurusibwakho lundi taa.
Kaamapesa kesi bakelekhakho kumusolo kaatsa khuba =3,180,000
“Chargeable income = 3,180,000”
Kwakhataru (Step III): Balamo kumusolo kwetsingiisa ye khubipangiisa khubisitsa likhumi na biibili (12%)
= 12 / 100 x 3,180,000
= kumusolo kukwakha kwasesulibwa
= 381,600 UGX
- Shekhubonelakho isi aabo babekata (Partnerships)
Khurambisa siibalo shesi khurambisile angaaki, nga yabele Amosi ni Robert bayikatila atwela amala kimikabo kyabwe kiili 2:3, aari;
Amosi
= 2/5 x 381,600
= 152,640 UGX
Robert
= 3/5 x 381,600
= 228, 960 UGX
Nolwesho, Amosi alinikhusasula kimikanda likhumi na kirano ni tsingumi tsibiili ni bimya bisesaba ni kamakhumi kaane (UGX.152,640) amala Robert alinikhusasula kimikanda kamakhumi kabiili nakibiili ni tsingumi sinaane ni bimya shenda ni kamakhumi kasesaba (UGX. 228,960)
Shekhubonelakho shetsi kaambuni (Companies)
Shekhubonelakho sinyowa (Step I): Nga ikaambuni ifuuna tsifuuma kamakhumi kataru (UGX. 30,000,000) amala khwitsyo, likhumi natsirano (UGX.15,000,000) tsyama mutsingiisa ye’mubiipangiisa, kaamapesa kakarambisibwakho niko kakatsya khu byebuyonjo (Ugx.3,000,000), khubyekhu khwilinda (Ugx.4,000,000), ni khubyekhungona (Ugx.4,000,000)
Kumusolo kwetsingiisa yekhubiipangiisa kubalibwa musambo yiino;
Kumutendela kunyowa (Step I): katakata kaamapesa koosi kesi ikaambuni yingisa khukhwama mubiipangiisa mumwakha
= Shs. 15,000,000
Kwakhabili (Step II): khalakho oba rusakho bisitsa kamakhumi karaano (50%) khukhwama khumapesa kesi ikaambuni ifuuna khukhwama mutsingiisa ye mubipangiisa nga niiko kaamapesa kakaaba karambisibwile khubiipangiisa oba kesi ikaambuni iba yafwilile khubiipangiisa.
Kaamapesa koosi kakarambisibwa khubipangisa (Total Expenses)
= 3,000,000 + 4,000,000 +4,000,000 = 11,000,000
Nolwesho, kaamapesa kakaafukilisibwa khurusakho kakaaba kaarambisiibwile “Allowable expenses = 50% x 15,000,000 = 7,500,000
Kaamapesa kakaarama kesibakelekhakho Kumusolo = 15,000,000 – 7, 500,000 = 7,500,000
Kwakhataru (Step III): Balamo kumusolo kwetsingiisa ye khubipangiisa khubisitsa kamakhumi kataru (30%) nga shekhubonelakho khuwamba kaamapesa kakaramile nga khwamalile khurusakho kakarambisibwa khwakhupisamo ni bisitsa kamakhumi kataru.
= 30 / 100 x 7,500,000
Kumusolo kukusasulibwa = 2,250,000 UGX
Malilisa khuwayo bubakha bubuwambakana ni tsingiisa yekhubiipangiisa byowo mumwakha kwebyeffuna atwela ni bukakafu bubukumisa byesi uweleyo nga tsilisiti (receipts) tsyebapangiisa tsyesi wabawa mumwakha mwene ukwo.
Wayo bifwo bibyamamo kamawumule oba kaamapesa kemubiipangiisa bwoosi mwibwitsuffu mumwakha ukwo. Kumwakha kwebyeffuna kunanikha nga lutwela kwekumusafu amala kwakama nga kataru kwakhaseseba (1st July to 30th June).
Wayo bibiiwambakana ni ffuna yowo isi sitongole sha Uganda Revenue Authority bulimwakha nga ubirila muyofisi iyebyekimisolo ikhuli akhwimbi khushalo showo mumyesi kisesaba nga kumwakha kwebyeffuna nga kwawelekho.
Sesula kumusolo kukwama khubyetsingisa yekhubiipangiisa khunyanga iyakhuwebwa oba iyarebwawo.
Umukhupi uwekumusolo yesi alini bunyala bwe khubatsa URA kumusolo kukuba kwasesulibwile nga tsinakhu tsisili khwola taa oba nga kumwakha kwebyeffuna kusili khuwakho taa. Nolwesho, kumusolo kwesambo yiino kunyala kwarambisibwa khusasula kumusolo kwesi baaba bakhubatsa khubyetsingiisa yekhubiipangiisa khwongene lekhuba itsingiisa isi yama sibifwanana taa.
