Ground Rent na Jihar Borno shi ne sashi daya tak da aka ba shi farashi kuma ake iya lissafawa a cikin Land Use Charge dinta, a ƙarƙashin Dokar Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII da Schedule 2 — daban da harajin property na jihohin Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, da Kaduna kuma daban da harajin tarayya na Najeriya. Wannan shi ne calculator na goma sha uku da TaxLane ya ke da shi a matakin jiha, kuma na farko don yankin Arewa-Maso-Gabas.
Tebur na ƙimomin Ground Rent na rukuni bakwai da rukunonin keɓewa guda shida na Section 104(1) an tabbatar da su a matakin ingantacciyar majiyar hukuma, an karanta su kai-tsaye daga rubutun Schedule 2 da Part XII na Dokar da kanta, kuma an tabbatar da su daban ta hanyar wata takarda ta biyu, ta gwamnati, wadda ta zo bayan haka (Dokokin Amfani da Fili na BOGIS na 2022). Abin da ba a tsayar da farashi gare shi ba: tsarin Tenement Rate na ad valorem na Dokar da kanta ba shi da tebur ƙimar matakin jiha — ana tantance shi ne a matakin Ƙaramar Hukuma, abin da ya wuce iyakar wannan calculator, dalili iri daya da wannan jerin ya ke ba da togaciya ga Rivers/FCT/Yobe a koda yaushe.
Dokar Borno tana ba Ground Rent farashi a matsayin ƙimar ₦ guda tsayayye kowace m² kowace shekara bisa nau'in property — fadin filinka/bene a ninka da wannan ƙimar — babu wani sashi na ƙimar gini, depreciation, ko yanki kwata-kwata. Rukuni biyar suna da ƙimar kowace m²: Zama (₦2), Kasuwanci (₦12), Masana'antu (₦25), Noma/Aikin Gona (₦0.50), da Cibiya (₦3). Rukuni biyu kuwa kuɗin shekara ne tsayayye ba tare da la'akari da fadi ba: Tashar Man Fetur (₦30,000/shekara) da Kantin Kusurwa (₦5,000/shekara). Rukuni shida an keɓe su gaba daya a ƙarƙashin Section 104(1), kuma wasu rukuni biyu suna cancanci rangwamen hukuncin ɓangare a ƙarƙashin Section 104(2) maimakon ragi da aka lissafa. Zaɓi nau'in property ɗinka a sama domin ganin wacce ƙima ko kuɗin tsayayye ya shafi, kuma zaɓi dalilin keɓewa ko rangwamen ɓangare idan akwai wanda ya dace da kai.
Yana ƙiyasta sashi daya tak da aka ba shi farashi kuma ake iya lissafawa a cikin Land Use Charge na Jihar Borno a ƙarƙashin Dokar Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII da Schedule 2 — Ground Rent, ƙimar ₦ guda tsayayye kowace m² kowace shekara bisa nau'in property — daban da harajin property na jihohin Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, da Kaduna kuma daban da harajin tarayya na Najeriya. Wannan shi ne calculator na goma sha uku da TaxLane ya ke da shi a matakin jiha, kuma na farko don yankin Arewa-Maso-Gabas.
Dokar Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020 ta tattara "Land Use Charge" cikin ra'ayoyi guda hudu — harajin property, ground rent, tenement, da sauran kudaden fili — amma Schedule 2, wuri guda da Dokar da kanta ta nuna domin ainihin ƙimar (Section 103(2)), ta buga farashi ga ɗaya daga cikinsu kawai: Ground Rent. Ra'ayin "Tenement Rate" na ad valorem yana zaune a cikin wani Part daban na wannan Doka (Part XV, Schedule 4) kuma ana tantance shi ne a matakin Ƙaramar Hukuma, irin yanayin rarrabuwa na LGA wanda wannan jerin ya ke ba da togaciya ga Rivers/FCT/Yobe a koda yaushe saboda shi — babu wani fōmula guda ɗaya na matakin jiha gare shi, don haka wannan calculator ba ya ƙiyasta shi.
Ƙimar ₦ guda tsayayye kowace m² kowace shekara, a ninka da fadin filinka/bene, an tabbatar da ita daga Schedule 2, item 2: Zama ₦2/m², Kasuwanci ₦12/m², Masana'antu ₦25/m², Noma (Aikin Gona) ₦0.50/m², da Cibiya ₦3/m². Tashar Man Fetur (₦30,000/shekara) da Kantin Kusurwa (₦5,000/shekara) kuɗin shekara ne tsayayye maimakon, ba tare da la'akari da fadi ba. Zaɓi nau'in property ɗinka a sama domin ganin wanda ya shafi.
Rukuni shida an keɓe su gaba daya a ƙarƙashin Section 104(1): property mallakin wata ƙungiyar addini kuma da take zama a ciki, ana amfani da ita kawai don ibada ta jama'a ko ilimin addini; makabarta da wuraren binne gawa; cibiyar ilimi mai rijista/amincewa wadda ba ta riba wadda Commissioner for Finance ya tabbatar; dakunan karatu na jama'a; duk wani property wanda Gwamna ya keɓe musamman ta hanyar sanarwar Gazette; da fadojin Emirori da Sarakuna masu daraja. Wasu rukuni biyu kuma suna cancanci rangwamen hukuncin ɓangare maimakon, a ƙarƙashin Section 104(2) — duba tambaya ta gaba domin sanin dalilin da ya sa wannan calculator ba zai iya lissafa wannan ragi ba.
Section 104(2) tana bai wa Commissioner for Finance damar ba da rangwamen ɓangare ga wata ƙungiyar wasanni/nishaɗi wadda ba ta riba ko wani property na sadaka/agaji mallakin Gwamnati ko wanda ba ya riba, amma Dokar ba ta tsayar da wani kaso na rangwame ba — hukuncin Commissioner ne, kowane hali daban. Maimakon ƙirƙiro wani kaso, wannan calculator yana nuna cewa kana iya cancanta sannan ya nuna cikakken adadin Ground Rent ba tare da an rage shi ba; tuntuɓi Commissioner for Finance ko BIRS domin tabbatar da ragin da ya shafe ka musamman.
Hukunce-hukunce guda biyu daban-daban, wadanda ba sa haɗuwa, suna aiki dangane da cajin: Penal Rate ta tsayayye ta kashi 5% musamman ga Ground Rent (Schedule 2), da kuma hukuncin kashi 10% na gaba ɗaya tare da ribar Central Bank of Nigeria monetary-policy-rate ga duk sauran abubuwa a ƙarƙashin Dokar (Section 62(1)). Bisa ga tsayayyen misalin da wannan jerin ya ke bi (calculator na Kwara, Edo, da Kaduna), babu wani daga cikin adadin biyun da aka lissafa a matsayin fitarwa a nan — dukkansu ana bayyana su ne kawai a matsayin rubutu na bayani.
Eh, kyauta ne, ba a buƙatar account. Ana yin lissafi a na'urarka kai tsaye, ba a taɓa aika su zuwa server ba.
A'a — don jagora ne kawai, ba shawarar haraji ba.
An samo daga Part XII da Schedule 2 na Dokar Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020 da kanta — duba cikakkun citations →