Mu Uganda, landiloodi yeetaaga okwewandiisa n’ebitongole bino wammanga:

Uganda Registration Services Bureau (URSB) okufuna erinnya lya bizinesi

• Uganda Revenue Authority (URA), okwewandiisa ku musolo
• Gavumenti z’ebitundu okugeza KCCA, municipal council, okufuna layinsinsi ya bizinesi ye

Eri abantu ssekinnoomu

• Endagamuntu (National ID) oba  ekimu ku biwandiiko bino; Driving permit, akakonge k’okulonda, endagamuntu y’ekyalo, ey’omulimu, sitatimenti ya bbanka n’ebirala.
• Satifikeeti ekakasa nti bizinesi yo yawandiisibwa
• Ekiwandiiko ekiraga okukkiriziganya okukola bizinesi eri abo abakolera awamu (partnership deed)

Eri kampuni

• Company Form 20
• Certificate of incorporation

Nyiga wano  okumanya ebisingawo ku byetaagisa okwewandiisa

• Kyalira ekibanja kya URA ku ura.go.ug
• Nyiga wano okwewandiisa ng’omuntu ssekinnoomu
• Nyiga wano okwewandiisa nga kampuni

Ng’omuwi w’omusolo, olina eddembe lyo ku nsonga z’omusolo. Kyokka era olina obuvunaanyizibwa bw’oteekwa okutuukiriza.

• Click herefor your rights as a taxpayer.
• Click herefor your obligations as a taxpayer.

Omusolo ku nnyingiza eva mu bipangisibwa

Nyiga wano okumanya ebisingawo ku musolo gw’ennyingiza eva mu bipangisibwa

Omusolo gwa VAT

Omusolo guno guggyibwa ku byamaguzi ku bitundu 18 ku 100 (18%) ku byamaguzi oba obuweereza obukolebwa oyo yenna eyeewandiisa ku musolo. Okwewandiisa ku musolo gwa VAT, omuntu yenna ateekeddwa okuba ng’akola ettunzi eriwera obukadde 150 buli mwaka, oba obukadde 37.5 mu myezi 3 egy’omuddirinnganwa. Nyiga wano okuwandiisa bizinesi yok u musolo gwa VAT

The annual VAT registration threshold is UGX 150m. Therefore, landlords who own and earn rental income of UGX 150m or more in a given year from commercial property are required to register for VAT. After registration, the landlords are required to charge their tenants VAT at a rate of 18% (of rental income) and remit it to URA.

Weetegereze:

Abo bonna abeewandiisa ku musolo gwa VAT bakakatibwako okwewandiisa ku EFRIS, olwo bagabire abapangisa baabwe e-invoices

Nyiga wano okumanya ebisingawo ku ngeri y’okwewandiisa ku EFRIS.

Omusolo gwa Withholding tax

Omusolo guno ku nnyingiza guggyibwa kw’oyo aba atunda ebyamaguzi, nga zino zimuggyibwako mu kiseera ng’asasulwa, ku bitundu 6 ku 100 (6%).  

Omusolo gwa Withholding tax ku bitundu 6% gukendeezebwa ku nsimbi ezisasulwa landiloodi singa ziba zisukka akakadde kamu, nga kino kikolebwa ajenti wa URA eyaweebwa olukusa okukunngaanya omusolo ogwo. agent.

Wetetegereze

Omusolo ogukunngaanyizibwa gukendeezebwa ku musolo oguba ogw’okusasulwa bizinesi eyo.

Nyiga wano okumanya ebisingawo ku musolo gwa Withholding tax.

Yee. Omusolo guno gumanyiddwa nga Capital gains tax ng’era guggyibwa ku magoba agaba gafuniddwa oyo yenna atunze ettaka oba ekizimbe ekiba kipangisibwa okukoleramu bizinesi. Kino kibaawo singa landiloodi asalawo okutunda ekntu ekyo, era omusolo ogwo guba ebitundu 30 ku 100 (30%) ku magoba.

Ennyanjula oba litaani eno essibwamu nga litaani endala ez’omusolo ku nnyingiza.

Nyiga wano okumanya ebisingawo ku ngeri y’okussaamu ennyanjula oba litaani.

Oluvannyuma lw’okussaamu ennyanjula oba litaani, osasula omusolo oguba gulagiddwa mu litaani eyo ng’okozesa enkola ez’enjawulo okugeza bbanka, mobile money, VISA, EFT, RTGS, Mastercard, USSD code (*285#) n’enkola endala zonna.

Weetegereze: Nsalesale w’okussaamu ennyanjula oba litaani y’omu n’ow’okusasula omusolo.

Yee. Waliwo engeri ba landiloodi gye baganyulwa mu kukedeezebwa ku musolo eri abo banna Uganda n’abava ebweru w’eggwanga. Emiganyulo gino mulimu: 

Okumanya ebisingawo, kyalira woofiisi ya URA ekuli okumpi oba kuba ku ssimu etasasulirwa: 0800117000/0800217000 oba ku WhatsApp: 077214000