Rental Income (Langi)
Vol 1, Issue 3 FY 2021-22
LANYUT MA KI GONYO MA CEK
(A) Lim ma inongo ki ikom jami apanga Wel cente ducu ma ngat moni nongo i mwaka lim kun nongo omiyo dano opango jami ma mege ma pe nyike (lobo onyo gedo) matye I Uganda inge kwanyo cente ducu ma en otiyo kwede me gwoko gin (jami) ma gipango ni.
(B) Rwod/Won jami onyo ot apanga
Man obedo ngat ma miyo jami ma mege ma pe nyike bot ngat mukene (Lapanggica) pi wel mo ma en omoko. Won ot apanga twero bedo:
• Dano acel kene. Labole Mathew Etima.
• Kampuni mo.
• Kampuni ma oribe kacel. Labole obedo Properties (U) Ltd.
• Gamente. Labole obedo Luwero District Administration
• Dul Tic. Labole obedo Makerere University, UWESO, ki mukene macalo magi.
• Dul tic mukene/mogo ma patpat.
(C) Lapang ot onyo jami
Man obedo ngat ma bedo onyo pango ot onyo jami pa dano mukene kun nongo culu cente ma lube ki wel ma gin gumoko.
LIM MANONGE KI IKOM JAMI APANGA
Mucoro ikom ot apanga nonge idul 5 i buk me cik ma kwako culo mucoro (Income Tax Act). Man obedo lim ma dano nongo inge miyo ot/ jami ma mege me apanga woko dok mucoro ne ki ngolo ma pat.
YOO MA PIGI TEGO ME NONGO MUCORO IKOM OT/JAMI APANGA
- Pi dano acel acel;
Citep I: Nong wel cente ducu ma ngat acel nongo ikom jami ducu ma kipango kibote pi mwaka acel; lwong ni R;
Citep II: Kwany pacent 75 woko macalo cente ma kitiyo kWede me gwoko jami apanga man. Ka ikwanyo pacent 75%R, man nyutu ni mucoro kibi ngolo/kwanyo ki I pacent 25%R.
Citep III: Kwany magoba I kom den me jami onyo ot apanga enoni (I.R).
Citep IV: Kwany cente pi mucoro I pacent 30%, Nyutu ni, pacent 30% (25R-I.R).
Pi dul ma guribe (kingolo iwi ngat acel acel ma lube ki kit ma kipoko kede lim me gurup/dul enoni)
Citep I: Nong wel cente ducu ma ngat acel acel ki I gurup nongo ikom jami ducu ma kipango ki bote pi mwaka acel ; lwong ni R;
Citep II: Kwany pacent 75 woko macalo cente ma kitiyo kwede me gwoko jami magi. Man nyutu ni pacent 25 aye mucoro ki ngolo/kwanyo mucoro ki ikome.
Citep III: Kwany magoba ikom cente ma kideno pi jami eno ni. (I.R).
Citep IV: Tii cura wel mucoro I kom pacent 30% i.e. pacent 30% (25%-I.R). Man obedo wel mucoro ma ngat acel acel ma tye I gurup onyo i kampuni culu ma lube ki wel lim ma ngat acel acel omyero onong pi gin ma en oketo i kampuni.
LANYUT KIT MA KI TIMO KEDE PI DANO ACEL
ACEL :
Labol: Wel cente ducu ma nonge ki I ot apanga macalo, Ciling (Shs.) 6,000,000/= pi mwaka acel ki cente den (mortgate) bedo Ciling (Shs). 800,000/=.
Citep I: Nong wel ducu ma ki pango ki ot ki kama I nongo cente iye weng/ducu = Ciling (Shs.) 6,000,000/=
Citep II: Yee pacent 75 me cul ducu ma iculu ikom jami = 6,000,000 – (75/100 x 6,000,000/=) 6,000,0000 – 4,500,000 = 1,500,000/=.
Citep III: Kwany magoba me den (Mortgage) =1,500,000-800,000/= Wel ma kibi kwanyo/ngolo mucuru ki iye bedo = 700,000/=
Citep IV: Kwany pacent 30% me mucoro=30/100 x 700,000/=
Mucuro I kom ot apanga=210,000 Pi kampuni, Lugwok jami pa jo mukene (Trustees) ki jo magwoko lim pa jo ma guywee ki I dog tic/jo madong guweko tic (retirement funds)
Citep I: Nong wel cente ducu ma Kampuni nongo ma aa ki I pango jami/ot ma megi pi mwaka acel, lwong ni R,
Citep II: Kwany pacent 75% macalo cente ducu ma kitiyo kwede ikom ot/jami apanga magi i.e. 75R, Man nyutu ni wel ma kibi ngolo/kwanyo me mucoro me ot/jami apanga bedo pacent 25%R. Citep III: Nong mucoro ikom pacent 30% i.e. (30% (25R)
LABOL MAPAT PAT
A.Dano acel acel/Ngat acel acel
Kit ma woto kwede:
Kace wel cul pi ot apanga tye, Shs. million abicel pi mwaka acel, (6,000,000), Acara me lagwok kuc (2,000,000), cul pii jami mapat pat, (800,000), yubu jami ma obale (500,000) ki magoba ikom den me ot (800,000), nong wel mucoro ikom ot apanga.
Citep I: Nong/med wel cul ducu me jami/ot apanga ma aa ki I odi apanga weng = shs 6,000,000 Citep II: Nyut acara =6,000,000 – = 6,000,000 – (2,000,000+500,00 0+800,000+800,000) = 6,000,000 – 4,100,000
Wel ma kitwero ngolo mucoro ikome = 1,900,000
Citep III: Kwany magoba ikom lim den me ot Kit ma acara ducu ka imedo wa ki magoba ma kiketo ikom/I den me gedo ot pe kato pacen 75%, wel mucoro ma kitwero ngolo ne ikom jami/ot apanga = 1,900,000
Niang ni: kace acara onongo tye 4,500,000 (75%), labongo magoba, ci magoba dong kimedo iwi (4,500,000).
Citep IV: Nong mucoro ikom pacen 30% = 30/100 x 1,900,000
Mucoro ikom jami/ot apanga = 570,000
- Dul ma guribe/gutore kacel Tii ki labol mamalo ni, kace Amos gin ki Robert onongo guribe/gutore kacel katimo biacara kun gipoko 2:3, ci
Amos = 2/5X570,000 = 228,000
Robert = 3/5X570,000 = 342,000
Tyen loke ni , Amos obiculu Ugx 228,000 ento Robert obiculu Ugx 342,000
- Kampuni ma pat pat
Labol me acel Kace kampuni nongo ciling million 30, kun ki ikom cente meno million 15 aa ki ikom lim me jami apanaga. Acara weng aa ki ikom tic me gwoko lengo (3,000,000), gwoko kuc (4,000,000), Mucoro ikom jami/ot apanga dong obibedo kuman;
Citep I: Nong wel ma aa ikom jami apanga ducu = ciling 15,000,000
Citep II: kwany acara = 15,000,000 – 3,000,000+4,000,000+4,000,000) 15,000,000 – 11,000,000 Wel ma kiromo ngolo mucoro ikome pi jami apanga = 4,000,000
Citep III: Nong wel mucoro maromo 30% = 30/100 x 4,000,000Mucoro ikom jami apanga = 1,200,000 Labol me aryo:
kace inen kampuni onongo acara maromo million 13 kun wel lim weng tye million 15, ket ciling million 13 weng ( matye pacen 86.6% acara), ci mucoro dong kingolo ikom acara weng. = 30/100 X (15m – 13m) = 30/100 X 2m = Ugx. 600,000
LABOL IKOM KAMPUNI
Ka Kampuni nongo Ugx.30,000,000 kun 15,000,000 obedo cente ma ononge ki I odi apanga, mucoro ma megi kitiyo cura ne kit man:
Citep I: Nong wel lim ducu ma ononge I odi apanga =Shs.15,000,000
Citep II: Wek pacent 75% obed cente ducu ma ki tiyo kwede =15,000,000(75/100×15,000,000) 15,000,000–11,250,000 = 3,750,000 Mucoro I kom odi apanga bedo = 3,750,000.
Citep III: Tii cura me mucoro I pacent 30%=30/100 x 3,750,000. Mucoro I kom ot apanga = 1,125,000.
GIN MA OMYERO LACUL MUCORO OTIM
• Pong karatac pi mucoro me ot apanga ci idwok bot URA ma nyutu kit ma inongo dok bene itiyo ki cente ducu ma inongo ki I ot apanga pi mwaka lim kun iketo gin ma moko caden calo waraga poro lok ma obedo ikinwu onyo me ricit ma imiyo bot lupang ot imwaka meno.
• Tuc atir ka maleng kama inongo iye cente ducu ma aa ki i odi apanga pi mwaka lim mo keken. Mwaka lim cake inino dwe acl (1) me dwe me Abiro nio wa inino dwe pyeradek (30) me dwe me Abicel me mwaka malubu.
• Coo ci idwok ritan pi MWAKA KI MWAKA bot dul ma jogo mucoro i Uganda onyo URA ki i opic ma megi ma cok ki in ma nongo dwe abicel pwod pe okato imwaka me lim manyen.
• Cul mucoro me ot apanga ma nongo nino dwe me culu ne pwod pe okato.
Lacul mucoro tye ki gum me nongo magoba ma gimiyo bote ka en oculu but mucoro ma mege onyo oculu mucoro con ma mwaka me lim pwod pe otum. Lok eni tye me poko ngec ki tiro wii lwak matiyo kwedgi. Omyero pe kiti kwede me leyo kaka cik mo keken, dok twero loke kace cik me mucoro onyo cik mukene malube ki lok kom mucoro oloke,
