Ground Rent nke Steeti Borno bụ otu akụkụ naanị e nyere ọnụ ahịa nke enwere ike ịgbakọ n'ime Land Use Charge ya, n'okpuru Iwu Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII na Schedule 2 — dị iche na nke Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, na Kaduna onwe ha na ụtụ isi gọọmentị etiti Naịjirịa. Ọ bụ calculator nke iri na atọ TaxLane nwere n'ọkwa steeti, bụrụkwa nke mbụ maka mpaghara Ugwu-Ọwụwa Anyanwụ.
Tebụl ọnụọgụ Ground Rent nke ụdị asaa na ụdị mwepụ isii nke Section 104(1) ka a kwadoro n'ọkwa isi mmalite gọọmentị, ewepụtara ha kpọmkwem site n'ederede Schedule 2 na Part XII nke Iwu ahụ n'onwe ya, e kwadokwara ha iche site n'akwụkwọ gọọmentị nke abụọ, nke bịara mgbe e mesịrị (Iwu Ngwa Ala nke BOGIS nke 2022). Ihe a na-akwadoghị: usoro Tenement Rate nke ad valorem nke Iwu ahụ n'onwe ya enweghị tebụl ọnụọgụ steeti dum — a na-atụle ya n'ọkwa Ọchịchị Mpaghara, nke gafere ókè calculator a, otu nkọwa ahụ nke ọ na-eme ka usoro a na-ewepụ Rivers/FCT/Yobe mgbe niile.
Iwu Borno na-agbakọ ọnụ ahịa Ground Rent dịka otu ọnụọgụ ₦ kwụsiri ike kwa m² kwa afọ dabere n'ụdị ihe onwunwe — a na-amụba ogo ala/ụlọ gị site n'ọnụọgụ ahụ — enweghị akụkụ ọ bụla maka ọnụ ahịa ụlọ, depreciation, ma ọ bụ ebe dum ọ dị. Ụdị ise nwere ọnụọgụ kwa m²: Ebe Obibi (₦2), Azụmahịa (₦12), Ụlọ Ọrụ (₦25), Ala Ugbo (Ọrụ Ugbo) (₦0.50), na Ọgbakọ (₦3). Ụdị abụọ bụ ụgwọ kwa afọ kwụsiri ike n'agbanyeghị ogo ala kama: Ọdụ Mmanụ Ụgbọala (₦30,000/afọ) na Ụlọ Ahịa Nkuku (₦5,000/afọ). Ụdị isii ka ewepụrụ kpamkpam n'okpuru Section 104(1), ụdị abụọ ọzọ kwesịrị mbelata akụkụ dabere n'ikike n'okpuru Section 104(2) kama mbelata e gbakọrọ. Họrọ ụdị ihe onwunwe gị n'elu iji hụ ọnụọgụ ma ọ bụ ụgwọ kwụsiri ike dabara, họrọkwa ihe kpatara mwepụ ma ọ bụ mbelata akụkụ ma ọ dabara na gị.
Ọ na-eme atụmatụ naanị otu akụkụ e nyere ọnụ ahịa, enwere ike ịgbakọ n'ime Land Use Charge nke Steeti Borno n'okpuru Iwu Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020, Part XII na Schedule 2 — Ground Rent, otu ọnụọgụ ₦ kwụsiri ike kwa m² kwa afọ dabere n'ụdị ihe onwunwe — dị iche na ụtụ isi ihe onwunwe nke steeti Lagos, Ogun, Oyo, Kano, Ondo, Enugu, Edo, Anambra, Imo, Kogi, Kwara, na Kaduna onwe ha na ụtụ isi gọọmentị etiti Naịjirịa. Ọ bụ calculator nke iri na atọ TaxLane nwere n'ọkwa steeti, bụrụkwa nke mbụ maka mpaghara Ugwu-Ọwụwa Anyanwụ.
Iwu Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020 na-achịkọta "Land Use Charge" n'ime ihe anọ — ụtụ isi ihe onwunwe, ground rent, tenement, na ụgwọ ala ndị ọzọ — mana Schedule 2, otu ebe naanị Iwu ahụ n'onwe ya na-ezi maka ọnụọgụ kpọmkwem (Section 103(2)), na-ebipụta ọnụ ahịa maka otu n'ime ha naanị: Ground Rent. Echiche "Tenement Rate" nke ad valorem dị n'okpuru Part ọzọ nke otu Iwu ahụ (Part XV, Schedule 4), a na-atụlekwa ya n'ọkwa Ọchịchị Mpaghara, otu ụdị ahụ nke usoro a na-ewepụ Rivers/FCT/Yobe mgbe niile n'ihi ya — o nweghị otu usoro steeti dum maka ya, yabụ calculator a adịghị eme atụmatụ ya.
Otu ọnụọgụ ₦ kwụsiri ike kwa m² kwa afọ, a na-amụba ya na ogo ala/ụlọ gị, a kwadoro ya site na Schedule 2, item 2: Ebe Obibi ₦2/m², Azụmahịa ₦12/m², Ụlọ Ọrụ ₦25/m², Ala Ugbo (Ọrụ Ugbo) ₦0.50/m², na Ọgbakọ ₦3/m². Ọdụ Mmanụ Ụgbọala (₦30,000/afọ) na Ụlọ Ahịa Nkuku (₦5,000/afọ) bụ ụgwọ kwa afọ kwụsiri ike kama, n'agbanyeghị ogo ala. Họrọ ụdị ihe onwunwe gị n'elu iji hụ nke dabara.
Ụdị isii ka ewepụrụ kpamkpam n'okpuru Section 104(1): ihe onwunwe nke otu ndị okpukperechi nwere ma na-ebikwa na ya, nke a na-eji naanị maka ofufe ọha ma ọ bụ mmụta okpukperechi; ebe ili ozu na ebe ili ozu nke ọha; ụlọ akwụkwọ na-anataghị ụgwọ e debanyere aha; ọbá akwụkwọ ọha; ihe onwunwe ọ bụla Gọvanọ wepụrụ kpọmkwem site na mbipụta Gazette; na obí ndị Emir na Eze a matara. Ụdị abụọ ọzọ kwesịrị mbelata akụkụ dabere n'ikike kama, n'okpuru Section 104(2) — lee ajụjụ na-esote iji mata ihe mere calculator a na-apụghị ịgbakọ mbelata ahụ.
Section 104(2) na-enye Commissioner for Finance ikike inye ọgbakọ egwuregwu/ntụrụndụ obodo na-anataghị ụgwọ ma ọ bụ ihe onwunwe ebumnuche ọrụ ebere nke Gọọmentị ma ọ bụ na-anataghị ụgwọ nwere mbelata akụkụ, mana Iwu ahụ edobeghị otu pasent mbelata — ọ bụ ikike Commissioner, kwa otu onye. Kama ịmepụta otu pasent, calculator a na-egosi na ị nwere ike ikwesi inweta ya ma na-egosi ọnụ ahịa Ground Rent zuru oke, nke a na-abelataghị; kpọtụrụ Commissioner for Finance ma ọ bụ BIRS iji jide n'aka mbelata kpọmkwem gị.
Ntaramahụhụ abụọ dị iche iche, nke na-adịghị emekọrịta, na-adaba dabere n'ụdị ụgwọ ahụ: Penal Rate kwụsiri ike nke 5% kpọmkwem maka Ground Rent (Schedule 2), na ntaramahụhụ izugbe nke 10% tinyere ọmụrụ Central Bank of Nigeria monetary-policy-rate maka ihe ọ bụla ọzọ dị n'okpuru Iwu ahụ (Section 62(1)). Dabere n'ụdị omenala a usoro a na-eso (calculator Kwara, Edo, na Kaduna n'onwe ha), ọ dịghị nke ọ bụla n'ime ọnụọgụ abụọ ahụ ka a na-agbakọ dịka ihe gbapụtara ebe a — a na-egosi ha abụọ dịka naanị ederede ozi.
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Ewepụtara ya na Part XII na Schedule 2 nke Iwu Borno State Internal Revenue Service (Re-establishment, Harmonization and Administration) Law, 2020 n'onwe ya — lee citations zuru ezu →