Vol 1 Issue 4 FY 2022-2023
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.
This information is strictly for creating awareness and providing guidance to our clients. It should not at any one time be used in place of substantive law; and is subject to change on amendment of tax legislation and any other regulations governing tax administration.
