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DOOD MUWAADIN
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Lafo-gurka Miisaaniyadda 2015
Ku Socota Baarlamaanka
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JSL, Guddi-hoosaadka Ilaalinta
Hantida Qaranka,
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Guddi-hoosaadka Arrimaha Maaliyadda
&

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Xildhibaanadda Golaha Wakiiladda

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12/2/2014
Hamse A. Khaire
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Abdirahman O. Jama

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3|Page

SOO-KOOBIDA GUUD (EXCUTIVE SUMMARY)...........................................................................................................

Soo-koobidda Dakhliga........................................................................................................................................................................
Qaabka soo bandhigida Dakhliga................................................................................................................................................
Goldalooladda Dakhliga..................................................................................................................................................................
Miskiinbaa misko la fuulo leh: Shaqaalaha iyo Shirkaddaha.............................................................................................
Soo-koobidda kharashka miisaaniyadda.......................................................................................................................................
horumarinta & qoondaynta wasaaradaha iyo hay’adaha dawladda dhexe.................................................................
kharashaadka isticmaalka iyo alaabta hawsha +qasnada guud......................................................................................
dib-u- qaabaynta miisaaniyadda iyo talooyinka....................................................................................................................

HORDHACA..............................................................................................................................................................................
Araar iyo Afeef........................................................................................................................................................................................
Ujeedooyinka Lafogurka Miisaaniyadda 2015.......................................................................................................................
Habka Iyo Hanaanka Lafogurka Miisaaniyadda 2015...............................................................................................................
Dhaabadaha Lafogurka Miisaaniyadda 2015...............................................................................................................................
Dhinacyadda ka Faa’idaya Lafogurka Miisaaniyadda 2015..................................................................................................

DAKHLIGA..............................................................................................................................................................................
ILAHA DAKHLIGA...................................................................................................................................................................................
Dakhliga Guud ee Miisaaniyadda 2015 .................................................................................................................................
Dawladda Dhexe..................................................................................................................................................................................
IS-BARBARDHIGA...............................................................................................................................................................................
Cashuuraha M/M Shaqaalaha Dawladda/Rayidka iyo Shirkadaha Ganacsiga....................................................
Cashuuraha Macaashal-macaashka 2011-2015 : Laba Wasiir iyo Laba Sheeko................................................................
Dakhliyadda Miisaaniyadihii Xukuumadihii UDUB & Kulmiye....................................................................................................

KHARASHYADDA.................................................................................................................................................................
Kharashyadda Horumarinta (Mashaariicda Horumarinta)..........................................................................................................
Qoondaynta Wasaaradaha iyo hay’adaha kale ee d/dhexe.......................................................................................................
Qasnadda Wasaarada Maaliyadda (Kiishka Madow)...............................................................................................................
mucjisada Samaale: Xafiska M/Xigeenka JSL, Hay’adda Abaabul-ka-saarka qaranka
iyo W. Dhallinyarada, Ciyaaraha iyo dalxiiska...........................................................................................................................
is-barbardhiga qoondaynta saddexda tiir ee dawladnimada jsl: FULINTA
(W/Madaxtooyadda), Sharci-dejinta & garsoorka.....................................................................................................................
Kharashaadka isticmaalka adeega iyo alaabta hawsha (Admin expenses and
consumbles).................................................................................................................................................................................
Samaale iyo Maxamed xaashi midkee dan u ahaa qaranka?..........................................................................................
udub baa yaabtay!!........................................................................................................................................................................
dhab u fiiri dhaqdhaqaaqa siyaasadaysan ee miisaaniyadda Gollaha wakiiladda!.................................................
Kharashaadka Shaqaalaha Dawladda..........................................................................................................................................
1........................................................................................................................................................................................................
BUUN-BUUNINTA SARIFKA IYO UJEEDADOOYINKA QARSOON EE SIYAASIGA
AH..............................................................................................................................................................................................
ARRIMO KALE....................................................................................................................................................................................
Daabaacadda Lacagaha....................................................................................................................................................................
Iibinta Hantidda Dawladda...............................................................................................................................................................

GEBO-GEBO IYO TALOOYINKA.......................................................................................................................................

faallo ma leh: Miisaaniyaddaha 2015 hay’addo muhim ah oo sawiran.....................................................................

SOO -KOOBIDA GUUD (EXCUTIVE SUMMARY)

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ILAHA DAKHLIGA
DAKHLIGA GUUD EE MIISAANIYADDA 2015

Sannadku markuu ahaa 2001, waxa JSL looga dareeray afti dastuur oo
uu dalku yeesho. Dastuurkanni wuxuu u qaabeeyay nidaamka
dawladdnimada saddex heer oo kala sareeya: Heerka Dawladdaha
Hoose, Heer Gobol iyo Heer Dawladd Dhexe. Ujjeedada laga lahaa
qaab-dhismeedkan dawladdnimo wuxuu ahaa isla markaana yahay in
maamulka maaliyaddeed, siyaasaddeed, dhaqaaleed, iyo waxqabad
loo daadajiyo heerka dawladdaha hoose kuwaas oo la filayo iney si
dhab ah uga jawaabaan baahiyaha bulshadda oo badankeedu ku
sugan yahay degmooyinka iyo tuulooyinka. Shaxda hoos ku qorani
waxay muujinaysaa miisaaniyaddaha saddexda heer dawladdeed ee
aan soo sheegnay iyo waliba hayaddaha madaxa-banaan iyo deeqaha
caalamiga ah sidda ku cad qabyo-qoraalka miisaaniyadda 2015 ee
wasiirku usoo gudbiyey Gollaha Wakiiladda.

Dakhliga guud waxa 83.64% ka ah dawladda dhexe (waxa ku jira

hayaddaha madaxa-banaan)i, halka dawladdaha hoose ka yihiin
10.94%. Waxa la yaab leh una baahan in deeqaha caalamiga ah oo
qaabka la innoo siiyaa aaney aheyn toos (budget aid) ay haddana ka
muuqato miisaaniyadda dakhliga iyadoo ka noqoneysa 5.69%.
Arrinkani wuxuu u baahan yahay in la cadeeyo qaabka uu qasnadeena
usoo galayo haddiiba uu ka muuqdo dakhligii. Gadaal ayaanu si qoto
dheer uga faaloon doonaa sababa u diidaya deeqaha caalamiga ahi
iney ka muuqdaan miisaaniyadda 2015.
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DAWLADDA DHEXE

Guud ahaan miisaanayaddaha JSL, ilaha Dakhliga waxa ugu

muhiimsan cashuuraha kastamadda. Miisaaniyaddan 2015 kama
duwana kuwii hore, waxaaney cashuuraha kastamyaddu ka
noqonayaan 61.8%, waxaana soo raaca cashuuraha Berriga oo
ka noqonaya 12.88% miisaaniyadda guud, sidda ku cad qabyo-
qoraalka miisaaniyadda 2015 ee wasiirka Maaliyaddu usoo
gudbiyey Gollaha Wakiiladda iyo qudbadiisii uu ka jeediyay
aqalka hoose ee Baarlamaanka.

Wadarta cashuuraha Berriga iyo Kastamyadda oo ah 74.68%,

waxay ka badan tahay marka afar meelood marka loo qaybiyo
waxay ka noqonaysaa saddex meelood. Haddii laga tagi waayo,
waxa soo raaca dakhli lagu tilmaamay innuu ka soo xerooday
lacag la soo daabacay oo caddadkeedu dhamaa 45 bilyan
Somaliland Shillin (SoSH). Kana noqonaysa dakhliga wasiirku soo
gudbiyey 4.17%. Sababta aan lacagtan la soo daabacay aan
dakhliga loo galineyn gadaal ayaanu kaga faaloon doonaa, balse
iminka akhriste maanka ku hay in lacagta la soo daabacaa aaney
miisaaniyadda ugu biireyn dakhli ahaan. Haddiise ay dhacdo
arrintaasi ay buunbuunineyso dakhliga sidda dakhliga
miisaaniyadda 2015 ka muuqata.
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IS-BARBARDHIGA

Halkan waxaanu si kooban isku barbar dhigaynaa dakhliyadda ka soo xerooda

cashuurta mushaharooyinka shaqaalaha dawladda iyo kuwa rayidka ah marka
koowaad. Marka labaad cashuuraha macaashalmacaashka shaqaale oo dhan (rayidka
iyo dawladda) iyo cashuurta ka soo xeroota macaashalmacaashka shirkadda
ganacsiga ee (corporate income tax) ee sannadii 2011 – 2015.

CASHUURAHA M/M SHAQAALAHA DAWLADDA/RAYIDKA IYO SHIRKADAHA GANACSIGA

Cashuuraha berriga oo marka horeba, sidaan kor ku sheegnay, aad u hooseeya marka
la barbardhiga cashuurta kastamyadda ka soo xeroota ee alaabta iyo adeegyadda la
dhoofiyo ama la soo-dejiyo, ayaa waxay nala noqotay in si gaar ah u iftiimino
cashuuraha macaashal macaashka shaqaalaha (payroll tax) iyo ta macaashka
shirkadaha ganacsiga laga soo qaada eek u dhacda qasnadda dawladda dhexe.
Shaqaalaha waxaan u kala saarnay shaqaalaha dawladda Somaliland u shaqeeya iyo
kuwa ka shaqeeya ganacsiyadda gaarka loo leeyahay oo ay weheliyaan shaqaalaha
hay’adaha Sama-falka ee maxaliga ah iyo kuwo caalamiga ah.

CASHUURAHA MACAASHAL-MACAASHKA 2011-2015 : LABA WASIIR IYO LABA

SHEEKO
Waxay ahayd 2010-kii bishii Juun markii doorashadii madax-wayne ee labaad ay si
nabadgelyo ah uga qabsoontay JSL. Waxaa doorashadaas ku guulaystay inuu madax-
wayne noqdo hogaamiyihii xisbigii mucaaradka ahaa KULMIYE ee Axmed Mohamed
Maxamoud (Silanyo). Waxaa isna laga guulaystay xisbigii ugu da’da waynaa
Somaliland ee UDUB iyaddoo madax-waynihii markaa joogay Daahir Riyaale Kaahin uu
xilkii u wareejiyay qaab taariikhi ah. Bil kadib maalintii doorashada lagu dhawaaqay oo
ku beegnayd dabayaaqadii bishii Ogoosto ayuu madax-waynaha cusubi soo dhisay
dawladiisii u horaysay taas oo wasiirkeeda maaliyaddu noqday Maxamed Xaashi Cilmi.
Madaama doorashadu dhacday sanadkii 2010 badhtamihisii waxay dawladda cusubi
ku hawl-gashay miisaaniyaddii maamulkii ka horeeyay diyaariyay. Sanadkii 2011
wasiirka cusubi ee maaliyaddu, waa Maxamed Xaashi’e, diyaariyay miisaaniyaddii u
horaysay ee maamulka Kulmiye u soo gudbiyay aqalka hoose Somaalilaan.

Miisaaniyaddaa 2011 ee Kulmiye waxay tii UDUB kaga duwaynayd , marka laga
hadlayo cashuuraha macaashalka macaashka, inay kor u qaaday odoroska cashuuraha
macaashal-macaashka ay ka filanayso inay ka soo xeraysay shirkadaha ganacsiga.
Waxa kale oo wasiirka cusubi hoos u dhigay cashuurta macaashal-macaashka
shaqaalaha oo ahaan jirtay 12%, wuxuuna hoos ugu dhigay 6%. Waxaa intaas dheeraa
in wasaaradda Maaliyadu dardargelisay soo ururinta cashuuraha macaashal-
macaashka shaqaalaha rayidka.

Sanadkii 2012-kii iyaddoo wasiir Maxamed Xaashi uu soo diyaariyay miisaniyaddii

2012 ayaa xilkii wasiirnimadii laga qaaday waxaana loo magaacabay wasaaradda
maaliyadda Mudane Cabdicasiis Samaale oo iska soo casilay jagadda gudoomiye ku-
7|Page
i
Inkasta oo hayaddaha madaxa-banaan ay ku jiraan kuwo heer degmo, heer gobol, iyo heer dhexe ah waxaanu ku darney dawladda dhexe.
ii
Eeg; siyaasadda miisaaniyadda, qodobkiisa 10aad, miiisaniyadda 2015 ee dawladda dhexe ee loo gudbiyey gollaha
Wakiiladda 13,Sept,2015, bogeeda 8aad.
iii
Eeg, korodhka kharashka miisaaniyadda 2015, boga 4aad.
iv
Magacan Qasnada Qaranka yaan lagu qaldin Qasnadda Qaranka ee lambarkeedu yahay Ac/448 iyo Ac/ 11 ee saxda
ah. Ta hore waa mid uu wasiirka maaliyaddu maamulo oo isagu magacaa ula baxay. Waxaynu ku magacaabi doonaa
Kiish-Madow
v
Sarifyada qaybtan waxaan celcelis ahaan isticmaalnay in USD 1=6500 SoSH. Haddii aanu qaadan lahayn ka
wasaarada oo ahaa 6000 SoSH kharashaadku intan way ka badan lahaayeen.
vi
Somaliland.org, afhayeenka Madaxtooyadda oo ka hadlaya miis.2015 ee Gollaha Wasiiraddu ansixiyeen, 11,
September,2014.
vii
Irving Fisher’s theory, www.econlib.org, www.economist.com