Abalhi omwa suburu ey’erikolha esyangyimba, bawithe erisakangwa ne;

• Uganda Registration Services Bureau (URSB) habwe enyawaliho ey’erisakangwa
• Uganda Revenue Authority (URA) ahabw’emisolho
• Local council authority e.g. KCCA, municipal council, ahabw’erithunga e layisesi ey’esuburu.

Ghuhambe Kyino:

Ayanyuma ow’erisakangwa, wanganayithayisibwa n’erilhighana-lhighana n’ebithongolhe bino eby’e gavumenti;

• Uganda National Bureau of Standards (UNBS)
• National Textile Board (NTB)

For individual

• National ID or any other two of the following valid identification documents: Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card, etc.
• Certificate of registration (incase you are in business)
• Statement of particulars and partnership deeds (in the case of a partnership)

For non-individual

• Company Form 20
• Certificate of incorporation

Himatha Hanu habwe ebikayithayisibawa okwisakangwa  

Bungira ekyibanza eky’e ura.go.ug

• Himatha hanu wamabya ighulhi mundu kinyabundu
• Himatha hanu twamabya ighulhi kambane.

As a taxpayer, you’re entitled to rights. However, there are obligations that you must fulfil.

Himatha hanu  eriminya obughabe n’obuthekwa-buthekwa bwaghu.

Click here  for your obligations as a taxpayer.

Omusolho ow’esyasuburu enyike-nyike

Ono nimusolho owakalhusibawa okwasyasuburu esithighulha esyombulho esilhabire omwa bukekulhu 10,000,000 kandi isiri ahisi w’obukekulhu 150,000,000 om’omwaka

Omusolho ow’esya kambane (Corporation tax)

Nimusolho owakathekebawa okwa sya kambane esiri omwa suburu eyi. Neryo omughenzo waghu ni 30%.

Omusolho ow’eryongerako Omubongo (VAT)

VAT nimusolho owakthuhibawa okwabindu ebikakolhesibawa, alhi okwa mughenzo owa 18% okwa bindu ebyosi ebikahereribawa n’omundu oyukathuha omusolho nibugha ambu abandu abasakangirwe kutse abatholhere erisakangwa ahabwo omubwongo owa VAT. Omundu oyukingiriraya obukekulhu 150 om’omwaka kutse obukekulhu 37.5 omwa myezi isathu iyikwamirirene

Himatha Hanu  Erisakangwa okwa VAT

Ghuhambe Kyino:

Abasolhi abosi abasakangirwe okwa VAT batholhere erisikangwa okwa EFRIS neryo ibabya bakaha esya “e-invoices”

Ghuhambe Kyino:

Esyasuburu esyosi esisakangirwe okwa VAT sitholhere erisikangwa okwa EFRIS neryo isyabya sikaha esya “e-invoices”

Himatha Hanu ahabwa omwatsi munene nga kuwanga sakangwa okwa  EFRIS

OMUSOLHO OWA “LOCAL EXCISE DUTY”

Oyunimusolho owakahiribawa okwa bindu bilhebe ebisombwerwe ebikalhwa eyisya sy’erihanga kutse ibikakolhebawa enoka

Himatha Hanu  eriminya emighenzo ey’omusolho oyu.

Omusolho owa Nyihambireku (Withholding tax (WHT))

Omusolho owa Nyihambireku ni musolho ow’emingirirye aliriryo akahambawa n’omundu (agenti) oyukiriribwe erihambawu amabya inamabirithuha owundi mundu. Alhiriryo omusolho oyu, akalhusibawa okwa esyombulho esikathuhibawa syamabya isilhabire okwa 1,000,000 okwa mughenzo owa 6%. Neryo erikolhero rikathunga a “Tax Credit Certificate” eyikayambayo erisyakeheribwa okwibanza lyayo eryomusolho (offsetting)  omughulhu bakathulhagho ebihambene okwa suburu yabo okwighunzerera

Hamba bino:

Omusolho oyu akalhusibawa okwa musolho owa kathuhibawa ng’ow’erighunzerera ng’omusolho ow’emingirirye.

Himatha hanu  Eriminya binene okwa musolho oyu.

Omusolho owa Thuha nga kughukingiraya (PAYE)

Omusolho oyu akathuhibawa oyuwithe abakolhi abakathunga omu sara obulhi mwezi kandi omusara oyo inalhabire okwa UGX 235,000 obuli mwezi.

Himatha hanu iriminya emighenzo oy’omusolho oyu.

Himatha Hanu ahabwo omwatsi munene okwi thulhagho ebihambene okwa suburu yaghu.

Wamabirithulhagho ebihambene okwa suburu yaghu, ghukayithayisibawa erithuha emisolho eyitholere erikolhesya bino: nge “banks”, “mobile money”, “VISA”, “EFT”, “RTGS”, “Mastercard”, “USSD code (*285#)” etc.

Ghuhambe kyino: Ekyiro eky’erithuhamo emisolho kyene kyiro kyighumerere n’ekye erithulhiramo ebihambene okwa suburu yaghu.