Mu maduuka ga Buyindi aganene, ebweru w'eby'enfuna, enzigi zaayo zikyuse nnyo mu myaka kkumi egiyise. Enkola eno eyoleka enkola ez'enjawulo, ez'okusukkulumya ssente, n'ez'eby'amaguzi, kati zikyusiddwa olw'enkyukakyuka ez'omusolo. Enkyukakyuka zino, ezikulembedde gavumenti ez'omu massekati n'ez'ensi yaazo, zigenderera okuteeka omutemwa mu bya kampuni, okusikiriza obukadde n'obukadde n'obukadde bw'abaguzi b'amayumba. Okutegeera omuganyulo gu'okugobeezza emisolo giba nga museempulizi, si mulimu gwa basuubuzi, bannaabizineesi, era n'abakunzi b'ebitongole b'amaduuka mu maduuka. Ekitundu kino kiyamba okumanyisaamu omutemwa mu misolo n'okukulembejja mu maduuka n'amaduuka g'amaduuka.[5]

Okukyusa Enzijanjaba ez’Ekiyindi Okugootaanya Ebbanja

Eby’Obugagga n’Eby’Okukolera Awamu (GSTE)

Mu mwezi gwa Jjulaayi 2017, okutandikawo kw'ekitongole ekigaba essomero erya 'WStyle) kyalimu enkyukakyuka ez'amaanyi ezibalagira okuteeka ku nkyukakyuka mu buli kantu. GST yaleeta amayumba ku buli kika ne ku kika kya bannakyewa. Mu Apuli 2019, akakiiko akategese enzijjuvu n'enkola ya freedediro ez'ebifo bya wansi ennyo mu nteekateeka y'ekitongole kya GST kaateekawo omusolo ku 1%% y'omusolo, ES (nga tolina k'amatongo, ITC) era nga tegalina w'ekitongole kyonna kireetawo ekizigizibwanaamu.

Kyokka, okuggyawo abatunzi wansi wa pulaani eyo kwalaga nti abazimbi baali tebasobola kukendeeza ku misolo gye basasula nga bateeka ebintu nga sitaalimu n'ekyuma. Omuwendo guno ogw'okuzimba gwabyo gubeetaaze nnyo, naddala ku mirimu gy'okuzimba endagiriro gye ziba ntono ennyo. Olw'okuba ebifo by'abazimbi bya 'ITC'eba bitegekeddwa okusobola okuzikolerwa, ekiragiro kino tekikkirizibwa kukyusa ngeri abagirimu gye balagamu nti baamaze okugula amakolerwa. Gavumenti ya GST era esobola okulongoosa ebbeetaagibwako nga ekyetaagisa abatumbula ssente ezibatwala nga zituufu zeetaaga okuterekebwa oba okukendeezebwa. Okusinziira ku by'embaliro , ekitongole ekyo kisobozesezza abatunzigibwako okutegeera obulungi.

Ekirala (Enzivvuunuzi n'Okukulaakulana) Act (RERA)

RERA yamanyibwa mu 2016 era n'efumbibwa mu bitundu ebisinga obungi ebya bulijjo mu 2017, enkyuukano y'enkola esingayo okuleetawo enkyukakyuka mu bitongole ebifuga ebizingirwa mu bitundu bya Buyindi. RERA ewandikiro nti ebizimbe byonna ebizingirwamu ebibeeramu ebisangibwa mu bitundu ebisukka mu 500 enseetuka oba amayumba munaana galina okuwerezebwako ng'akozesa obukiiko bwa gavumenti obw'ekifo obutuufu obw'ekitongole kya CMMMMM. Abakulembezi bateekwa okumanyisa enzikwa kw'enya enzijirizo, empandika ez'ebiseera, n'eby'eby'eby'embalirira. Ekiragiro kikakasa nti 70% y'essente ezikusigibwa okuva ku baguzi zikozesebwa mu ku byuma z'amayumba ago gokka okuzizimba na ku n'amasalo.

Ng'ekyokulabirako, okukyusizaamu kw'empandiika n'okugoosa mu ngeri ez'enjawulo. Ekiragiro kyasobozesa abaguzi okufuna emiganyulo gy'omusolo mu maka nga bakuba bawa bbanka. RERA era eziyiza okukozesebwa kw'essente eziba muddu nga bakakasa obunene bw'obukwakkulizo n'obulango. Ekivuddemu, okugunja kw'ebitongole okukendeeza ku ndagiriro za banka, okweyongera obungi. Alipoota eya Franç India yakakasa nti RERA erongoosezza endowooza y'abaguzi, nga 60% ku abo abagula ssente mu maka gaabwe balaga obwesige obw'amaanyi mu matale. Ekitongole kya State-RERA kye kikoze ku nsonga ezisinga [[FLT:] Amaharashtra ekitongole ekiwandiro ekibadde kitegeka obubaatirimu ku ku ku kutuukirizibwa ekitongole ekibadde kimaze okukebeetaawo.

Ekibuga Kifuna Emisolo n’Emiganyulo Egiri mu Kulonda

Ebbeeyi y'emisolo egitunda amabanja kye kintu ekikulu ennyo eri abateesi. Mu Buyindi, ebintu ebiba biwandiikiddwa okumala emyaka egisukka mu ebiri, bisalibwa ng'ebintu ebikulu. Ebbeeyi y'essente ezisaasaanyizibwako 20% era nga zifunamu ebbeeyi y'ebbeeyi y'ebbeeyi y'ebintu ebiteeyimizibwawo (nga bikozesa ekitongole ekigaba ssente z'ekitongole kya Inflatensition Index ekikubisibwa ekitongole kya Inhoond Treach Department). Ebbeeyi y'ebintu ebiba bisalibwa okumala emyaka egitawera ebiri, ssente ezo zongera ku ssente omusolo z'omusolo era ne musolo ogwo guweebwa ku muwendo ogubaliraagibwawo (esolo eritali wa ssente ez'akasembalo).

Ekiragiro kino kikendeereza ddala ku misolo gye babadde basasula mu biseera eby'ewala. Kyokka, gavumenti ewadde etteeka eritali lya nkomeredde mu myaka. Gavumenti ewanya ebiwandiiko 2023 obunene obwa sente ezigikendeereza ku sente ezizikibwawo mu bitundutundu byokka ebizirimu oluvannyuma lw'okubibindabinda okumala emyaka egisukka mu ebiri, era singa omuwoowa omusolo ku misolo ku bintu mu bujjuvu. Okugatta ku ekyo, enzijiri z'ewawo nga 54 ne 54F zikkirizibwa okuzzaawo ebbeewo mu bintu ebirala ebikolerwamu okusasula omusolo. Ekiragiro kisobozesa ebiteesiteesimizibwa mu ngeri eyo okumanyibwa obuteerezibwe mu ku by'amaguzi. [F][0][0]

Enkyukakyuka Endala Etegeerekeka: Ebitongole Ebigaba Obudde, Emikolo n’Emisolo

Mu mwaka gwa 2016, omutemwa gw'emisolo gwa Benami Transactions (Probition Act, gubadde gwa maanyi nnyo okuzza essomero ku kukugira ssente z'ebibanja. Gavumenti ekkiriza gavumenti okuyingiza ebizingirwa mu manda g'abaddugavu awatali kusasula. Ekyo kikendeeza ku mannya agatali ga bulijjo abantu ge batwala okuba abasika oba ebizimbe ebizingirwamu.

Mu 2014, ab'oluganda abapangisa ssente mu Real Reace Resce Reace Invectors (Essente Eziba Ziweebwa) bwe zaalongoosebwa mu by'emisolo, kyaviirako abaguzi okufuna obusente bwa 90 ku buli kikumi ku ssente ze basasula nga basasula emisolo.

Ku ludda olukubirako omusolo, ebifiibwako mu Kitundu 24(b), 80C, ne 80EA biwa obuweerero obw'amaanyi. ↑UII okukendeeza ku ssente ezifunibwa buli mwaka ku bbanja (Sipeyini 24(b) era n'eb) ebifikkebwa ku misolo mu bitongole ebibadde biwandiikiddwa mu by'embalimba 761.5 lakh wansi wa 80C bikozesebwa nnyo. Mu kutegeka embalirira eya 2019, ekitundu ekipya ekya 80EEA kyatandikibwawo, ne kisobozesa okuweebwawo endala ku ssente ezigula mu by'okekkekkereza mu mbeera ezimu.

Okuyamba Abasibe ab’Engeri Embi

Abaguzi ab’ewaabwe

Abaguzi b'awaka, ekiteeberezebwa eky'okukekkereza ekiba kikoleddwa mu kufumba amayumba, n'okukendeeza ku misolo gy'ebirala mu ngeri eyo kibadde kyangu okukendeeza ku mutindo gwa gST (1% ku doocet , 5% ku namba ezitayinza kufiibwako mu kutwala aw'okuteekateeka amayumba, bakendeeza ebbeeyi y'ebikolero. Ekiragiro kya RRA okumanyisa ebikolerwako ebikolerwako era n'okuteekako alipoota z'eby'amakolero, kikendeeza akabi ak'ebikolerwamu n'okuko nga n'obusaze obwa bulijjo. Abaguliyinjabi baganyulwa mu ku ku kulongoosebwa obuzimbe obubazibwa mu by'amatwale.

Kyokka, wakyaliwo obuzibu. Emirimu egikola ku baguzi abakendeereza ku miwendo egya wansi ku mitawaana, gisobola okuba nga gikyaziyiza okugeraageranya amayumba agategese okugenda mu kifo ekiteebwamu GST. Okugatta ku ekyo, okusasulira ebbeeyi y'omulimu mu mpandika empya ey'ekika kya GST ereetera okugobererwa abaguzi mu ngeri ey'entendo entono. Enkyukakyuka mu by'ewandisi okusasula emisolo, obunene bw'ebizimbi ebizingirwamu mu mateeka amakolerwako 54 mu k'ebiwandiiko ekya KCUS era kiviiriddeko okusoomooza okuteekateeka eby'okusasula emisolo ku bantu abatunda ebintu okusobola okuzza amabanja gaabwe mu n'amagoba.

Pulinta '%s' egenda okuggwamu eddagala erikaza.Developer

Ababhekisa ku ntegeka baayolekagana n'obuzibu obulala. Ku luuyi olulala, RERA ne GST bafuze abasuzi b'embuga-embuuka obudde nga bafunye kawandiko n'amaanyi agali mu budde. Ekika kino kilabye okugatta awamu abatuuze abatutumufu abatumbula eby'omu katale. Enkyukakyuka zino era zireetedde abatumbula ssente okuzifunira ku banka ne ku bassente mu bitongole ebikola by'ettanya, nga kikendeeza ku buwandiike obw'enkala.

Ku nsonga eyo, ebbeeyi y'enkuukanyayenti z'ebitongole eby'omu projekiti egenda edredwera. Mu kuwandiika okwa RERA, ebiwandisibwa, n'okunoonyereza ku by'okulambula, by'onoonyezesezza ebibadde by'empandika y'amasannyalaze eby'okuyingiza mu mukutu. Mu kubbaala, okwegaana abatumbula amatabi mu by'amagi n'amaddaala aga Ga Gamaddanyu nga bawalirizibwa okuyingiza emisolo ku n'okuteeka mu ndagiriro. Gavumenti yagezaako okukendereza kino nga ewandikiddwawo akakwakkulizo, naye abatunzivuzi bangi baakirizibwamu. . Ekiragiro ekiteeso eky'okwewandirira buli mulimu gwa RERA, era ebizimbekeereddwa abatono n'abakulembedde mu katale.

Abateekamu obukanzi

Ekiragiro bwe kiba kya kampuni ezizingirwamu, amabbali oba ssente ezikozesebwa ku by'amayumba, nga biringa okutuukana n'embeera y'omusolo oguba gutegekeddwa bulungi. Okusobola okusasula emisolo, kasawo ak'ensawo okugattika, naddala akakko kakendeeze ku misolo egiba giteekeddwawo mu bitundu ebisukka mu bisooka, kiba kikendeezezza emiganyulo gy'emisolo. Naye, ekirango ekyo kikendeezebwa eky'okusasula emisolo egiba giteekeddwako mu biseera eby'okuteeka ssente ezo nga na buli muntu akyagitwala ng'ewala.

REITs kyewandisizza nti wazzewo amazzi agabagabanyizaawo. Emiganyulo egiva mu kuteeka ssente mu bassente mu miwendo gya bassente engo ezigenderako mu misolo gya bannabizinesi giba nga gikyayisiddwa mu ngeri y'emu, era n'ebbeeyi y'enguzi mu malwanjuba ga Reiventication Reind Tasks, ewezeeko nga gyegattise ewagidde okugabanya (omwaka nga gumu ku mwaka omugabo wakati w'ekiseera ekiwanvu, 10% emisolo egifunibwa ku magoba 76 mu by'ebbeetaak'enfuna mu misolo mu 761 lakh). Kino kisobozesezza abasuubuzi okufuna ebbeeyi mu bannazo eza ssente. Okugatta n'okusuzaamu amagoba g'amagoba g'amagoba g'amagoba okugaba g'amagoba g'amagoba g'amagoba okuva mu kifo ekya R6, nga mu Luseetuka 80-2024, nga kivudde 2024.

Ebiva mu Kuteekawo Ebiba Bizzeewo mu Buwabuzi

Ebbanja Erya Nnaddala Litera Okumanyika Obudde

Okukyusa emisolo kyayawukana ku kukyusa ebizimbe n'eby'obusuubuzi. Ekifo ekibeeramu be baasobozese okuteekawo enkyukakyuka ez'amaanyi ezikolebwa mu RRA ne GST, nga kino kitegeeza nti abaguzi ab'omusolo oba abantu aba bulijjo bakuuma aadmi. Ettaka oba ebizimbe ebizingirwamu mu misolo gy'omusolo, emisolo egiyitibwa RESF gye giyambidde ku bintu (bya bulijjo ebikolerwawo mu lukalala olw'okusasula emisolo ne mu mpandika ey'obuteerekwa y'ebikoleesa). Era n'okuggyawo obusambajja obw'ebyo ebizitoko okukozesebwa okusasula oba okusasula obululu obuzimbi obukozesebwa mu kutwala ssente z'eby'obusuubuzi n'okusasula.

Ekitebe ekikulu kisasula emisolo egikolebwa ku by'obusuubuzi gye gifaananyirizaako n'ensulo, naye obutabeera na bantu bateebwa mu kifo ekyo nga 54 mu kitundu ekigobererwa ebbeetuka oluusi kiwaliriza abakessi okuteeka mu by'obugagga eby'omu nnyumba.

Obuwumbi bw'ennyumba ez'omu nkalakkalira n'obuwumbi bw'ebizimbe ebizimbibwa mu Luxury

Okukyusa emisolo kya muganyulo nnyo okusobozesa ebbeeyi y'amayumba okusasulira. Mu kifo ky'ebyo byonna, omusolo ogwo guba mutono nnyo okusinga ebitundu ebimu. Ate era, okusobola okutumbula amayumba ge baasasula mu mpalo wansi wa Pradhan Mantri Award Yojana (PMAY), gavumenti gyeyongera ekiseera ekiwerako nga yeewo ssente z'ewaza ssente abantu ze baawaaweza amaka okusobola okusasula emisolo okutuusa nga Maaki 2022. Abakulembezza emirimu gy'amayumba agateebeeyiri egiteesaasaasaawo era n'ebbeefissi wansi w'ekitundu 80-IBA.

Ku luuyi olulala, amayumba amangi aga bulijjo gaayisibwamu abantu aba bulijjo (5% aw'okwewola ITC) era ne kikendeeza ku bintu ebirala. Okuggibwa mu kifo kya tekiriimu kkaseti ezitwala obuseeteeyiti nga za muwendo gwa waggulu olw'okuba nga zeetaagisa okuyingiza ebintu eby'omuwendo gwa waggulu mu biyingizibwa. Kyokka, obutimba obwa waggulu obusobola okusasula emisolo, obululu obuva mu ssente ezibakendeezebwako, n'olwekyo akabi kamalibwamu.

Obuzibu n’Okuvumirira

Wadde nga waliwo enkola ennungi, enkyukakyuka mu by'omusolo mu bitundu bya Indian'eddawo zinoonyezebwa. Ebiwandiiko bya GST ebireetebwawo bikyali bino: ebipimo by'ebitundu eby'omuwere (% vs 5%) era n'obutaba na 'ITC' biviiriddeko okuwanula enkaayana n'okuzibyamaguzi. Abakozi bangi bamesezza emisolo ne basoosa, naddala nga bamaliriza emitendera egitali gimu mu kutandika gwa GST. Okufukula tekuka mu bitundu by'ensi ezo, ate Maharashtra ne Karnaka balina obutuuti ebikola nga bigoberezebwa. Ssssokko ebiba bikendeezebwa bye bikendeezebwa ku bannabizibizito, ne kiviirako omulimu okukendeera mu mbeera ezimu.

Empuliziganya eyo yaleetawo akataago mu ssente ezo eziba zimaze okusasulwa mu nsi eyo. Ekirango eky'emisolo kyakyuka emirundi mingi ne kiviirako abakessi obutamanya miganyulo egiva mu kuteeka mu makubo gaabwe mu kifo kya fayiro gye baatunda oluvannyuma lw'omwezi ogumu (wadde oluvannyuma lwakizzaawo). Ebitundu 54 ebiresebwa nga tebyetaaga kuweebwa kifo kimu kyokka ekippya (okuva ku Dbarsive 2023) byatwalibwa nga nnamba ey'okukenti y'ebintu okusobola okugatta ebintu bino.

Ate era, amateeka ga Benami gasazesezza nnyo olw'okuba galina obumativu era n'okusobeza abo abalina ebintu ebya nnamaddala. Okulemererwa okukolagana mu bujjuvu GST ne RERA nakyo kviiriddeko lipoota ey'enjawulo. Okutwalira awamu, enkola ey'enkyukakyuka oluusi ereetebwako obuzibu mu kukola bizineesi, era kino ne kiviirako okutaataaganyizibwa.

Ebintu Ebinaabaawo mu Biseera eby’Omu Maaso n’Enkyukakyuka Ezisuubirwa

Gavumenti bw'egenda mu maaso, egenda kweyongera okulongoosa pulaani y'eby'emisolo. Ebitongole ebikola ku by'amakolero nga CREDI ne NAREDCO byenyigidde okufunamu etteeka lya GST, nga mw'otwalidde n'okuzzaawo ITC okukendeeza ku b'ebbeeyi n'okusobozesa ebizimbe ebiyinza okutungibwamu okusaasaanyizibwa. Olukiiko lw'e GST lusalawo okwongera ku muwendo gw'ebizingirwamu mu misolo, oboolyawo nga 3% ne IC, ekiyinza okugobeetaanya enkola eno.

Ku luuyi olulaze olw'omusolo, gavumenti era eyinza okuwereza ku bitongole ebitwala essente mu bifo ebipangisa amayumba nga ebitegekebwa bizingiramu ettaka eriwandiikibwa abantu abangi. Abaguzi abamala ebiseera ebiwera 80EEE ne 80C bakkirizibwa okuddamu okukkirizibwa mu katale k'amasasi. Okukkirizibwa kw'ebintu n'okukolagana ne Ahaadar ne PAN kisuubirwa okwongera okukomyawo ssente eziddukirwamu, nga n'okutonda eby'amaterekero g'eggwanga ebiyinza okusalibwako obuterekero obusobola okuwereza ssente eziyinza okusaasaanyizibwawo.

Amateeka agakwata ku by'omusolo agajjanga gandigonzeddwawo (agasuubirwa okudda mu kifo kya Inhome Taxis Act) gandisobodde okugonza omusolo nga gaggyawo emisolo egitali gimu. Ekiragiro kampuni y'eby'amayumba agabizimbiddwamu esobola okuteeka essira ku kitundu ekya 80-IBA.

fundikira

Enkyukakyuka mu by'emisolo ezaakolebwa mu myaka kkumi egiyise, zikomyawo nnyo okumanyisa ebbanja ku nkola y'obusika mu Buyindi. Enkola eno ereetera obunene okumanyibwa kw'emisolo n'eba nga tetegekebwa, okukendeeza ku misolo, okugyeko n'ebbeeyi y'empandika. . GST, RERA, enkalu z'empandika z'ettaka, enkyukakyuka mu by'ettaka, era n'enkyukakyuka ezikoleddwa mu ku ku nteekateeka y'eby'ennono zizze ziyongera ku buteeyambi bwa ssente. Yee, wabaddewo okusookereza, okuziganya ebiva mu kweyongera obunene n'emiwendo gy'obungi obuva mu by'obutebenkenkenkevu.

Abakosezza ebintu eby'okusasula emisolo, n'obukuumi ebikozesebwa. Abakwasi b'eby'emigabo mu Buyindi balina okuteekateeka ebiwandiiko byabwe ebisookerwako okulonda ebisale by'ensi n'ebyo bye basalawo okufuniramu obulango. Abakuguza ebbeeyi beetaaga okukozesa enkola endala ez'amaanyi okusobola okukola obulungi. Abaguzi ab'omu maka gaabwe bwe babawa obusolooza ku misolo n'obukuumi RERA bye basobola okuba nabyo. Ente y'eby'eby'obugwyiro n'eby'eby'obugagga by'omu Indiana biri mu ngeri y'okukyusa empewo ekyukakyuka mu nteempewo.