Land Use Charge ta Jihar Imo haraji ne na property na shekara-shekara a matakin jiha a ƙarƙashin Dokar Imo State Land Use Charge Law No. 6 of 2020 (wadda aka amince da ita a ranar 8 ga Mayu, 2020) — daban da na Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, da Anambra, kuma daban da harajin tarayya na Najeriya — ana cajinsa akan fili da gini da ke cikin Jihar Imo. Wannan shi ne calculator na biyu na TaxLane don yankin Kudu-Gabas, bayan Enugu.
An tabbatar da tebur na Relief Rate na Second Schedule, tebur na Charge Rate na Third Schedule, da tebur na Depreciation Rate a matakin ingantacciyar majiyar hukuma, an karanta su kai-tsaye daga rubutun Dokar da aka buga a Gazette. Abin da ba a tsayar ba: fadin filinka da ƙimar fili/gini kowace murabba'in mita ƙiyasinka ne — babu wani tebur na ma'auni na unguwa da aka buga a ko'ina wanda wannan calculator zai iya amfani da shi maimakon lambobin ƙwararrun masu tantance ƙima da Commissioner ya naɗa. Schedule na wannan Dokar da kanta ta lissafa adadi mafi ƙarancin caji guda biyu daban-daban (₦3,000 da ₦5,000) a jere ɗaya; wannan calculator yana amfani da ƙayyadadden adadin ₦5,000.
Dokar Imo tana lissafin ƙimar da za a caji haraji a kai kamar haka: fadin fili × ƙimar fili da aka ƙiyasta kowace m², sannan a ƙara fadin gini × ƙimar gini da aka ƙiyasta kowace m² × ƙimar depreciation wadda ta danganta da shekarun gini — sannan a ninka da rangwame da ƙimar haraji. Ƙimar haraji tana danganta da nau'in property ɗinka: rukuni takwas suna da ƙima da aka buga daga 0.076% zuwa 0.76%, kuma rukuni biyu (gidan mai ritaya wanda mai shi ke zaune, shekara 60+, da property mallakin Gwamnatin Jihar Imo) an keɓe su gaba daya. Rangwame yana farawa daga 40% General Relief da kowace property ke samu, sannan a rage ƙarin rangwame idan ka mallaki ko ka yi hayan property ɗin shekara 10 ko sama da haka — mutane masu nakasa, tsofaffi shekara 70+, tsofaffin property, dogon zama, property na Gwamnati wadda ba ta neman kuɗin shiga, ko rangwame na bangare ba don neman riba ba — sannan rangwamen 15% idan ka biya cikin kwanaki 15 na Demand Notice ɗinka. Zaɓi nau'in property ɗinka a sama domin ganin wadanne fanni suka shafi, kuma zaɓi rangwame ko dalilin keɓewa idan akwai wanda ya dace da kai.
Yana ƙiyasta harajin Land Use Charge na Jihar Imo a ƙarƙashin Dokar Imo State Land Use Charge Law No. 6 of 2020 (wadda aka amince da ita a ranar 8 ga Mayu, 2020) — haraji ne na property na shekara-shekara a matakin jiha, daban da na Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, da Anambra, kuma daban da harajin tarayya na Najeriya. Wannan shi ne calculator na biyu na TaxLane don yankin Kudu-Gabas, bayan Enugu.
Takwas, dukkansu an tsayar da su kai-tsaye a cikin Third Schedule na Dokar: Gidan zama wanda mai shi ke zaune 0.076%, Wurin masana'antar kera kaya 0.256%, Gidan zama (mai shi da wani na uku) 0.256%, Gidan zama (mai shi baya zaune a ciki) 0.76%, Kasuwanci 0.76%, da Fili wofi ko buɗaɗɗe 0.076% — sannan rukuni biyu da Schedule ta yiwa alamar keɓewa gaba daya: Gidan mai ritaya wanda mai shi ke zaune (shekara 60+) da property mallakin Gwamnatin Jihar Imo. Ba a buga rukunin Noma ko Cibiya ba, don haka wannan calculator ya ƙunshi takwas ɗin da Schedule ta lissafa kawai.
40% General Relief yana shafar kowace property wadda za ta biya LUC, a matsayin mafi ƙasƙanci. Masu mallaka da masu hayan property na shekara 10 zuwa sama za su iya ƙara rangwame guda shida na musamman — mutane masu nakasa (10%), tsofaffi shekara 70+ (10%), shekarun property 25+ (10%), dogon zama shekara 12+ (5%), property mallakin Gwamnatin Tarayya ko wata Jiha wadda ba ta neman kuɗin shiga (20%), da rangwame na bangare ba don neman riba ba (20%) — sannan rangwamen 15% na daban idan ka biya cikin kwanaki 15 na Demand Notice ɗinka, wanda ba ya bukatar shekara 10. Duk wadannan suna ƙarawa a saman mafi ƙasƙancin 40%; idan zaɓinka zai wuce 100% na rangwame, wannan calculator zai kai cajinka ₦0, ba zai zama negative ba. Gidan mai ritaya wanda mai shi ke zaune (60+) yana da rangwame mafi sauƙi na 100% na daban — idan ka zaɓi wannan nau'in property, zai keɓe ka gaba daya ba tare da bukatar shekara 10 ba.
Sassa goma na shekara biyar-biyar, dukkansu an buga su a cikin Third Schedule: 1% don shekara 0–5, yana raguwa da maki 0.1 kowace shekara 5 har zuwa 0.1% don shekara 46–50. Dokar ba ta ambaci gini mai shekara sama da 50 ba, don haka wannan calculator zai kai kowane gini mafi tsufa ga ƙimar da aka buga na ƙarshe (0.1%), irin yadda tebur na depreciation na Edo bisa shekaru ke yi ga sashinsa mafi tsufa.
Tsarin Dokar yana ninka fadin fili da fadin gini da ƙimar ma'auni ta unguwa kowace murabba'in mita wadda kawai ƙwararrun masu tantance ƙima da Commissioner ya naɗa ke saitawa — babu wani tebur na ƙima ta kowace unguwa da aka buga a ko'ina wanda za a iya samu, wannan shi ne irin gibin da kowane cikakken calculator na jihar LUC a wannan jerin ya taɓa fuskanta. Shigar da ƙiyasinka na gaskiya maimakon; sakamakonka fit a kasa daidaita da tantancewar jiha.
Rukuni bakwai an keɓe su gaba daya a ƙarƙashin Section 13(1): property mallakar kuma da wata ƙungiyar addini ke zaune a ciki, wadda ake amfani da ita kawai don ibada ko ilimin addini; makabartu na jama'a da wuraren binne gawa; cibiyar ilimi da aka yi wa rijista wadda Commissioner ya tabbatar ba ta neman riba; dakin karatu na jama'a, ko na kamfani wanda Commissioner ya tabbatar ba ya neman riba; duk wani property da Gwamna ya keɓe musamman ta hanyar sanarwar Gazette; fadojin sarakuna da aka amince da su a cikin Jihar; da Zauren Al'umma mai cin gashin kanta da Commissioner ya tabbatar. Ko wanne daga cikin wadannan bakwai zai rasa keɓewarsa idan aka bada shi haya ga wani mai zaman kansa domin samun kudin shiga. Gidan mai ritaya wanda mai shi ke zaune (60+) da property mallakin Gwamnatin Jihar Imo an keɓe su daban ta hanyar Third Schedule kanta, ba wannan sashe ba, kuma ba su da irin wannan sharadi na rasa keɓewa ta hanyar haya.
Dokar tana da mafi ƙarancin caji, amma Second Schedule nata da kanta ta lissafa adadi biyu daban-daban a jere ɗaya — ₦3,000 a shafin Rate, amma ₦5,000 a shafin Remarks, wadda ta ce babu wata property mai biyan haraji da za ta biya ƙasa da wannan "ko da wane irin rangwame aka bayar." Wannan calculator yana amfani da ƙayyadadden adadin ₦5,000 kuma zai ɗaga duk wani adadin da aka lissafa wanda ya yi ƙasa da shi zuwa ₦5,000; tabbatar da Imo State Internal Revenue Service (IIRS) idan wannan bambanci yana da muhimmanci a gare ka.
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 Second da Third Schedules na Dokar Imo State Land Use Charge Law No. 6 of 2020 da kanta — duba cikakkun citations →