Land Use Charge ta Jihar Oyo haraji ne na property na shekara-shekara a matakin jiha a ƙarƙashin Dokar Land Use Charge, 2023 — daban da na Lagos da na Ogun da kuma harajin tarayya na Najeriya — ana cajinsa akan ƙimar fili da gini na property ɗinka, daga 0.01% don filin noma har zuwa 0.375% don kasuwanci da gidan haya.
An tabbatar da tebur na ƙima da mafi ƙarancin ƙa'ida na ₦2,500 a matakin ingantacciyar majiyar hukuma, an dauke su kai-tsaye daga Schedule I da Section 7(2) na Dokar Oyo State Land Use Charge, 2023. Abin da ba a tsayar ba: ƙimar filinka, ƙimar gininka, da Property Code Rate ƙiyasinka ne, kuma kason rangwamen biyan kuɗi da wuri yana fitowa ne daga takardar bukatarka, ba wani ƙayyadadden adadi da aka buga ba.
Tsarin Oyo shine LUC = M × [(LA × LV) + (BA × BV × PCR)] — inda M ƙima ɗaya ce (wadda aka saita bisa nau'in property, Schedule I) da aka yi amfani da ita a kan fadin filinka × ƙimar fili sannan a ƙara fadin gininka × ƙimar gini × Property Code Rate. Nau'ika takwas suna da nasu ƙimar M, daga 0.01% don filin noma zuwa 0.375% don kasuwanci ko gidan haya, kuma kowane property da ba a keɓe ba yana bin akalla ₦2,500 a shekara ba tare da la'akari da ƙimar da aka tantance ba. Tunda babu wata majiya da ta buga tebur don LV, BV, ko PCR, wannan calculator yana neman ƙiyasinka na gaskiya na kowannensu — zaɓi nau'in property ɗinka a sama, kuma zaɓi keɓewa idan akwai wanda ya dace.
Haraji ne na property na shekara-shekara na Jihar Oyo a ƙarƙashin Dokar Land Use Charge, 2023 — daban da harajin tarayya wanda sauran calculators na TaxLane ke rufewa, kuma daban da harajin property na jihohin Lagos da Ogun. Yana shafar fili da ginin da ke cikin Jihar Oyo kawai.
Rukuni bakwai an keɓe su gaba daya a karkashin Section 8(1): property mallakar wata ƙungiyar addini kuma da take zaune a ciki, kuma ana amfani da ita kawai don ibada ko ilimin addini; makabartu na jama'a da wuraren binne gawa (ban da wadanda ake nema riba a kansu); cibiyoyin ilimi wadanda ba na neman riba ba da aka yi wa rijista; dakunan karatu na jama'a ko na masu zaman kansu wadanda ba sa neman riba; fadojin Oba da Sarakuna da aka amince da su; property da ake amfani da shi don gidan marayu, kula da yara, ko wani dalili na taimakon jama'a; da kuma property mallakin Gwamnatin Jihar Oyo ko wani jiha. Ana kuma bayar da cikakken keɓewa daban ga gidajen zama mallakar kuma da masu ritaya ke zaune a ciki wadanda suka nema kuma aka ba su. Ana iya soke ko wanne daga cikin wadannan idan an canza amfani ko mai property zuwa wanda bai cancanta ba. Wannan jerin ba shi ne cikakke ba, ma — wasu keɓewa na iya aiki ta hanyar sanarwar Gazette bisa hukuncin Gwamna, saboda haka tabbatar da Commissioner idan kana tunanin property ɗinka zai iya cancanta a wajen wadannan rukuni.
Masu tantance ƙima na hukuma na Jihar Oyo suna saita ƙimar fili, ƙimar gini, da Property Code Rate a matakin unguwa domin tantancewar hukuma, amma babu wani daga cikin wadannan ukun da aka buga a ko'ina wanda wannan calculator zai iya amfani da shi — saboda haka yana neman ƙiyasinka na gaskiya maimakon. Wannan shi ne kuma dalilin da ya sa sakamakonka zai iya kasa daidaita da tantancewar hukuma ta jiha.
Eh — Section 7(2) ta kafa tabbataccen ƙasa na ₦2,500 a shekara akan jimillar lissafi ga kowane property da ba a keɓe ba, ba tare da la'akari da ƙimar da aka tantance ba. Babu wani mafi girman lissafi ko iyaka a ko'ina cikin Dokar.
Tsarin rangwamen kansa an tabbatar da shi — Section 10(5) tana bawa Commissioner damar rage lissafinka idan ka biya cikin kwanaki 15 daga takardar bukatarka — amma Dokar ta bar ainihin kason ga hukuncin Commissioner a kowace sanarwa, maimakon tsayar da adadi. Kadai adadin tabbatacce da aka samu (15%) an bayyana shi kai-tsaye zuwa Dokar 2012 da yanzu aka soke, saboda haka shigar da kason daga takardar bukatarka ta yanzu maimakon ɗauka wata ƙa'ida tsayayye.
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 Schedule I na Dokar Oyo State Land Use Charge, 2023 da kanta — duba cikakkun citations →