Agwoikinitok Agwelak Ka Agwelanarak Alupok Ka Itogoi
Ingai Bo Agwoikiniton Agwelak Ka Agwelanarak Alup Ka Itogoi?
Erai yen itunganan yen egwoikinit agwelak arai bo nat agwelanarak kotoma egwelar arai bo nat agwelar itogoi ka alupok ido ekoto orai yen ejatatar alasisi na ecilakit erionget lo Alupok, Itogoi ka apol na eibuga. Epedorete do kesi da eisiriamun ikulepek itogoi arai alupok keda lu agwelak arai lu epegisak.
Agwoikiniton agwelak ka agwelanarak itogoi ka alupok keere kotoma Uganda iburai eiwadikaun keda;
- Apolokinitok na aiwadik aisubusaeta (Uganda Registration Services Bureau (URSB) kanu eiwadik ekampuni (for Company registration)
- Lu ejaak Esolo (Uganda Revenue Authority (URA)) anu esolo
- Apugan na aboisit (Local council authority) Kwape nat KCCA, ekansulo lo emunisipaliti (municipal council) anu alasisi na aisubus (for a trading license)
Koany (Please note):
Edaun eiwadikaun, ekotokin agwoikinitok agwelak ka agwelanarak itogoi ka alupok aitodolikin nu ekotosi iriongeta lu apugan kwape nat;
- Erionget lo epoloikinit nu aisubus (Uganda Investment Authority (UIA))
- Erionget lo lo Alupok, Itogoi ka apol na eibug (Ministry of lands, housing and urban development).
- Erionget lo ikamunitos nu aitemonokin ejautene lo isubeta alo asuban (National Environment Management Authority (NEMA))
Icikak ne (Click here) anu ajenun iboro lu ekotoi anu eiwadikaun
- Ekotokin ijo aipejoikin elago lo URA ane www.ura.go.ug
- Kicikak ne (Click here) anu eiwadikaun kwape itunganan ilope (individual)
- Kicikak ne anu eiwadikaun kwape yen mam erai itunganan ilope (non-individual)
Arai mam ijo ipedori eiwadikaun olago, kipejok eyapesi lo URA lo iyapiatar ijo anu agangat arai bo nat inom esimu lo abure 0800117000/0800217000 arai bo enerakinos olag (WhatsApp) 0772140000
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Apedorosio ka kwape atacan esolo                                                         |
nu ekotokin/ibusakinit eong aswam kwape atacan esolo |
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Apedori na ayangaro kwape aluce kere (equity) kotoma okisil. |
Aanyun ebe, iwadikaun ijo ka’apatan keda erionget lo isolosinei akwap wok (URA) |
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Ebunio aitosom ikisila ka nu tupitono nu esolo ane ijai ijo angin duc |
Aileleb nu agwelanar kon (apapulai kon nu esolo) nu abeit, nu ikamunitos iboro lu ikalotok (customs entries) ka afomun ace nu ikamunitos esolo ka ikapun lu idumununei ijo. |
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Ebunio ayangar akiro nu esolo kon kwape aluce itunga kere (komam atiakit (impartiality)) |
Aitac esolo lo abeit kotoma apak ka aibosit na abeit kwape ekototor ikisila lu ikamunitos ngun |
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Ebunio aomit ebe nu inerasi ijo ka agwoikinitok kon kere eraasi nu abeit kitoni ne edumunere ebe erasi nu aisab |
Einer nu abeit doco ne iswamanaratar keda URA |
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Ebunio aidar akiro kon kere nu ikamanara keda esolo kotoma aiyeya ido akiro nu esolo kere nu ejaasi ka’so, itwasamai otupitete ekisil. |
Kangin duc na itemonokinere akiro nu ikamanara keda esolo kon, ekoto ijo ka agwikinitok kon acamanar/aiswamanar ejok keda eswamak lu eseunit URA. |
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Ebunio ainakin ijo ka agwaikinitok kon lu isekunit ijo akiro nu ecaete ido kotoma apak. |
Aitoduun enaba kon loka esolo (TIN) ne duc iswamanaratar ijo keda URA. |
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Ibuni ijo duc aitac esolo lo abeit doco |
Mam ilomari edio epone lo ainacit aitac esolo ka ace aswamisinei/akiro da nu egiritos ikisila |
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Idumuni ijo eijanakine lo itekoro edio sawa kere kane ejasi lu itutuoritai. |
Ne duc ikotor ijo aitolomar iboro kinga na oUganda (akwapin) arai bo nat ayaun iboro akwapin (import), kodum agangat ane ejaasi lu einakit URA alasisin anu aitolot akiro nu ikamunitos ayanganar ka ayaunun iboro lu okinga ana oUganda. |
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Ibuni ijo adumun abongonokineta nu abeit ido kotoma apak neduc ijatatar kede aingiset(a), angurian arai bo nat ailipa. |
Aitodiar/Alimor kere keda aileleba ka abeitonut nu ikamunitos Aisubus kon angon sawa. |
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Elimokinio ijo kere nu ainakini idio ibore kere yen ikamunit esolo kon iswamauno. |
kitijenik URA arai ikoto ijo ejulan arai etaputan kanu anu tupitono arai ikisila |
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Ikwenyario/itijenikino ijo epone lo etutubere nu oponi oseunai |
Ojaunos keda aijen ido kotupak egalitini lo iboro lu elomete toma ikamanara keda itiang lu aisu, apiyai keda acamanar na aitwasam iboro apugan Aisubusa. |
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Isisianakino do ijo nu ebeit ijo aswam anu ikamunitos esolo kon |
Ojenu ejok osodi atupakin nu ikamunitos aidario na iboro alu okinga an oUganda, itiang lu ikitui, apesan ka iboro lu einakino ikalotok (Passenger Concession). |
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Etupakino aitepegeta kon nu esolo otupitete ikisila ka adoketa kere nu ikamunitos esolo. |
Ne duc ilosia ijo korot, kowanyu ebe ilelebit ijo apapulai kere nu ebeit eroko ijo edolia ne itemonikere nu ikamunitos alomar kinga arai alomun toma na akwap kangin. |
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Iinakinio ijo agangat anu ijo aitosom apedorosio kon nu aitepegikin esolo kotoma agwaetait ana ikamanara keda aitepegio na esolo (independent tax tribunal) ko’kisila |
Olimo/itodia iboro kon kotoma apak na edolunatar ido okapak kesi anu aimanimanio |
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Ikwenyario ijo kotoma apak, ne duc eponere aimaniman aibois kon arai bo nat aiwadikaeta kon nu aisubus. |
Ayangarit eswamak luko URA keda ajokis ka ainapakina. |
Esolo Lo Ameda Ana Ekampuni (Mam Itatacio Itunganan) (Non- Individual Income Tax)
Esolo lo itatacio ameda na ekampuni erai akais auni angun kwatat (30%) kokapun alu itatacio esolo (Ikapun keere lu egweluna ido atiakar igaraman lu ecamakitai).
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ESOLO LO ITUNGANAN ILOPE (INDIVIDUAL INCOME TAX)
Esolo lo ameda ana edumuni itunganan ilope elomuni keda eitai lo ameda angin ana edumuna.
Epone lo etubokinitere itunga lu iboyete oUganda (Rate of tax for Resident individuals)
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IKAPUN LU ITATACIO ESOLO KOKARU KEERE (CY) |
EPONE LO ETUBERE ESOLO |
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0 to 2,820,000 |
Mam Itatacio |
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2,820,000 to 4,020,000 |
(CY – 2,820,000UGX) x 10% |
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4,020,000 to 4,920,000 |
(CY – 4,020,000UGX) x 20% + 120,000UGX |
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4,920,000 to 120,000,000 |
(CY – 4,920,000UGX) x 30% + 300,000UGX |
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Adepar 120,000,000 |
[(CY – 4,920,000UGX) x 30% + 300,000UGX] + [(CY – 120,000,000UGX) x 10%] |
Epone lo etubokinitere itunga lu mam iboyete oUganda (Rate of tax for Non-Resident individuals)
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IKAPUN LU ITATACIO ESOLO KOKARU KEERE (CY) |
EPONE LO ETUBERE ESOLO |
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0 to 4,020,000 |
CY x 10% |
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4,020,000 to 4,920,000 |
(CY – 4,020,000UGX) x 20% + 402,000UGX |
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4,920,000 to 120,000,000 |
(CY – 4,920,000UGX) x 30% + 582,000UGX |
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Adepar 120,000,000 |
[(CY – 4,920,000UGX) x 30% + 582,000UGX] +[(CY – 120,000,000UGX) x 10%] |
ESOLO LO ETIAKARO ETACIO (WITHHOLDING TAX)
Esolo lo etiakaro etacio nges epone lo esolo alo ameda (income tax) lo etiakari ekagwoikiniton URA (Withholding Agent) okapun alu etacio itunganan anu aswam arai bo anu iboro alu egwelarit itungana kotoma apak na aitac lo etacio (payee).
Koany:
Solo lo etiakaro igwaikino do eke etiai anu eitidisiara esolo lo awasia lo ebeit itunganan yen etiakaritai ikapun ke aitac.
Kicikak ne kanu ajenun ace nu ipu nu ikamunitos esolo lo etiakaro.
Ekotokin itunganan yen iboyei oUganda yen etaci ikapun lu aidar arai lu apirianut (professional fees) ne ejai agwoikiniton lu agwelak arai lu agwelanarak alupok ka itogoi atiakar esolo lo ikanyape angun kwatat kotoma okapun lu itecakino agwoikiniton.
ESOLO LO ETIAKARO OROPIT LO EBAKAI EBE ODUM OTAC (PAY AS YOU EARN (PAYE))
Ekoto edio etunganan lo egwoikinit agwelak arai agwelanarak alupok ka itogoi ido ojatatar keda eswamak lu etaci ngesi eropit angon elap lo edepari isirigin ilukumin akwat aarei keda akais auni ikany (more than 235,000), eiwadikaun anu aitac esolo lo eropit, atiakanar esolo etaci eropit kosodi atacakin esolo ngon ne ejai URA.
Kicikak ne anu adumun itiaisinei lu esolo alo eropit (PAYE)
Kicikak ne anu ajenun nu ipu anu eileleb apapulai nu esolo kwape esubusi lo egwooikit agwelak ka agwelanarak alupok ka itogoi.
Idau ijo aileleb apapulai kon nu esolo, ekotoi do ijo eitosom iponesio lu ejaasi anu aitac esolo kon. Kwape nat obank, isirigin lu osimu, akadi na isirigin na ebakai ebe VISA, eitosom iponesio ice lu ijukere ikapun kwape nat EFT, RTGS, Mastercard, USSD Code (*285#), ka ice da.
Koany: Aparasia nu aitac esolo eputosi kede nu aileleb apapulai da
Kicikak ne anu eiwadik anu aitac
Eebo. Ejaasi do aisigalinikineta nu esolo nu ejaasi anu agwoikinitok agwelak ka agwelanarak alupok ka itogoi; eraasi aisigalinikineta nu nu oUganda ka da nu akwapin. Imoriaritos nuta:
Aisigalinikineta nu esolo alo Uganda
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ESOLO LO ETACETE LU ESUBETE (PRODUCTION) IBORO KA ASWAMISINEI (EXCISE DUTY) |
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Yen imedauni |
Aisigalinikineta |
Apak na aisigalikino |
Nu ebeit atacan esolo atupit |
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Lo adukon/etopolon ne iswamaere iboro (Developer of an industrial park/free zone) |
Mam itatacio ikapun lu edumununos kotoma eipagisanar aiboisio nu edukitai ne iswamaere iboro. |
Ikar itomon (10 years) |
Ekoto aswam orai na edoli idolas imilionin akais akany ($50M) arai erai esubusi lo okinga arai bo nat idolas imilionin itomon ($10M) arai erai esubusi lo okide na Africa ido aisigalikinet egeun aparan na egeunor aduk Isubusin lu sek da lu iyasete aduketa da edumunete aisigalikinet na. |
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Aisubus na emoritai aitodol ne edolia agwelar iboro. (Collective Investment Schemes to the extent of distribution) |
Mam itatacio esolo lo ameda na aisubus ka ana (Income tax exemption for Collective Investment Schemes) |
Aparasia kere/Mam enangi (indefinite) |
·      Ekoto ojatatar keda alasisi na aisubus na emoritai. Emamete lu emoritos aisubus apedorosio nu angin apaaran nu aipuga aiboisit arai aduketait na aisubus ·      Ekoto isirigin lu elemunete ikulepek ka eropit lo elomuni da otukonokinete ·      Ekoto lo eyait aisubus idari aiboisit kere nepepe |
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Ikulepek aswamisio lu itosomaete itunga lu engwalangwalauna (Private employers of persons with disabilities (PWDs)) |
Etuboro iyarei angun kwatat (2%) osolo alo ameda ane ejaasi ngun lu itosomaete itunga lu engwalangwalauna (Deduction of 2% Income tax for employers that employ PWDs) |
Aparasia kere/Mam enangi (indefinite) |
Ekoto eswamak lu engwalangwalauna orai ikany angun kwatat (5%)
(5% of employees must be PWDs) |
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Atacak esolo lu erimaka
(Compliant taxpayers) |
Mam itatacio esolo lo ikanyape angon kwatat lo etiakanaro (6% WHT) etacio iboro, aswamisio ka ikapun lu apirianut (6% WHT exemption on payment for goods and services and professional fees) |
Ilapio itomon aarei ido epedoro aisiteteun (12 months renewable) |
Ne imonikinar apolokiniton URA ebe erai atacan esolo lo erimarit nu ebeit aswam kere kotoma okisila alu esolo |
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Atacak Esolo Kere
(All Tax Payers) |
Etuboro esolo akwatat kere (100%) anu igaraman lu aingic anu esayanis (100% deduction of Scientific research expenditure) |
Aparasia kere/Mam enangi (indefinite) |
Itunganan yen itaci igaraman lu aingic na esayans (A person who incurs expenditure for scientific research) |
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Atacak esolo keere |
Acamakinet na aitegear aisubus (initial allowance) ka na anyamanyamaunun (depreciation) na iswamaeta/acuman anu itosomao adaun ikar lu ipu (assets): Acamakinet na aitegear aisubus isirigin akais akany angun kwatat (50%) lu egwelitere acuman nu ecamakitai keda akais aarei angun kwatat (20%) lu edukitere itogoi lu iswamaere iboro ido ojaasi alwanis na edoli ikilomitas akais akany (50Kms) kinga na ikoruon alu oKampala Itunganan yen itegeari aitosom acuman/iswamaeta lu enyamanyamaununos kwape nat acobilan, imotokan ka ipikipikin, Ilorin lu akece’swam, Aturakitan, acuman nu ekoriere, iswamaere iboro arai nu ipirere akwap, itureilas, amotokan nu apolok nu edakitos iboro ka itogoi lu iswamaere iboro ecamakitai ikany otoma angun kwatat (5%) angon karu toni ikar akais aarei (20years) |
Aparasia kere/Mam enangi (indefinite) |
Atacak esolo kere lu ejaasi keda acuman/iswamaeta lu enyamanyamaununos (All taxpayers with depreciable  assets) |
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Atacak esolo kere |
Atwanianareta nu okau: Adio atwaniar kere na edumun aisubus eyangaro ngaren kwape na ebeit atiakar ameda na edumun okaru alo oingaren . |
Apak na edauni atwaniar (Duration of loss) |
Atacak esolo kere |
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Isubusin/esubisak lu isubusaete akwapin anu ecamanara ka Uganda anu epone lo etacere esolo (Investor established in a country with which  Uganda has a DTA) |
Acamanara na epone alo etacere esolo keda akwapin nu ecamanara keda Uganda. Kwape nat United Kingdom, Denmark, Norway, South Africa, India, Italy, Netherlands and Mauritius Esolo lo etiakanaro (WHT) etacio ikulepek ekampuni (dividend), eropit lo ikapun lu ikopatai (interest), eropit lo ikapun alu etacio lu igangitos (management fees) ka ikulepek alupok nu ejaasi ibokan toma (royalties) itatacio 10% ka 15% anu oUnited Kingdom |
Apak na edauni acamanara (duration of DTA) |
Ilopet aisubus na epol na epukoritai akwap ana ejai acamanara kwape ecamakitor ekisil lo esolo kwape ejaar acamanara keda akwap nace na ejaatatar Uganda DTA. |
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Ekisil lo esolo alo ameda ana iyatanakin oboro apak na asubio ka eitoloto kec (VAT ACT) |
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Yen imedauni |
Aisigalinikineta |
Apak na aisigalikino |
Nu ebeit atacan esolo atupit |
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Lo adukon/etopolon ne iswamaere iboro
(Developer of an industrial park) |
Emamei esolo lo ameda ana iyatanakin oboro adoketa nu asubio kec (VAT) adio aiboisit kere na esubere iboro arai na mam itatacere esolo, Atacio na angiceta nu engicio eroko egeyara aswam (feasibility study), aiduk epone lo ejatar ainapeta (design construction), iboro lu aduk ka acuman nu ekoriere akwap |
Apak na edauni aduk/aitopol |
Ekoto aisubus orai na edoli idolas imilionin akais akany ($50M). Ekoto aitopol/aduk orai na ane iswamaere iboro arai bo nat ne mam itatacere esolo |
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Atacak esolo lu iwadikauna aitac VAT |
Atacak esolo lu iwadikauna aitac VAT ilipete ainyakakino VAT lo etacitos kesi kere |
Aparasia kere/ mam enangi |
Ekoto aisubus kec ogwelununei ikapun lu edolete imilionin akwatat akais akany (UGX. 150M) olapio itomon aarei lu aiwadikaun, opedoritos aidar aiwadikaeta nu aisubus, ogwelanarete iboro lu itatacio esolo |
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ESOLO LO AICIK/AIKUNG APAPULAI/AIWADIKAETA (STAMP DUTY) |
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Yen imedauni |
Yen imedauni |
Yen imedauni |
Yen imedauni |
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Lo adukon/etopolon ne iswamaere iboro/aiboisio nu itidisiaritere esolo (Developer of an industrial park/free zone) |
Emamei esolo lo aikung apapulai anu ikapun alu isigaunitai (debentures), aipagisanar alupok (lease of land), aiyatanakin ikapun lu etukunete ikulepek aisubus (Share capital) ka aijulanar alupok (land transfers). |
Apak na edauni aduk |
Ekoto aisubus (aduk) orai na edolit idolas imilionin akais akany ($50M) kuju ido aisigalikinet egeun aparan na egeunor aduk |
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Lu ilipitos agangat na ikapun (Loan applicants) |
Mam itatacio esolo lo aikung apapulai anu acamanar na aisiganar apapulai nu alupok, aisumuneta (pawn pledge) na edolit etiai lo ikapun alu ilipitai. |
Mam enangi/apaarasia kere |
Acamanar na isigarere aiwadikaeta nu alupok, aisumuneta nu edolit eitiai lo ikapun alu ilipitai. |
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Lu ilipitos agangat na ikapun (Loan applicants) |
Mam itatacio esolo lo aikung apapulai anu iboro alu isigaro arai acamanar na agwel itogoi/alupok
(Mam NIL stamp duty on security bond or mortgage deed)
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Mam enangi/apaarasia kere |
Aisigaret na etogo/alupok (Security bond or mortgage deed) na elemunitai anu adumuna aswam, ikapun arai ice iboro da opone alo eloon. |
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