Nu Ikamunito Asioman
Asioman ngesi aikob (transmission) aijen, aijen na aswam (skill) ka iponesio itosomaete iponesio lu aisisia atukot (formal) arai ice da lu aite, aisiom, (informal). Ko Uganda, osomeroi ngesi isisianakinere itunga. Kwape nat osomeroi lu apuraimare, osiniya, osomeroi lu atata (technical) ka lu o unibasitin.
Aswamisinei nu asioman ngesi asioman na einakini;
- Enasare, primary arai esiniya
- Esomero lo atata (technical college) arai eunibasiti (university)
- Esomero lo edukitai anu aisisianakin itunga lu apolok (Adult Education), aisisia nu aijanakin itunga (vocational training), aisisia nu atata ka aswam iboro arai aiduk (technical education) arai aisisianakin lu engwalangwalauna (hand-capped persons)
Isomeroi lu igangit apugan (Government-aided institutions).
- Esolo lo eropit alo eswamak (Pay As You Earn (PAYE))
- Esolo lo etiakanaro eroko etaca (Withholding tax (WHT)) lu itwegelete esomero iboro ka aswamisio nu eipirioikit
Isomeroi lu itunga (Privately owned institutions)
- Esolo lo ameda na edumun (Corporation tax)
- Esolo lo ameda ana ilope esomero (Individual Income tax from directors)
- Esolo lo eropit alo eswamak (Pay As You Earn (PAYE))
- Esolo lo etiakanaro eroko etaca (Withholding tax (WHT)) lu itwegelete esomero iboro ka aswamisio nu eipirioikit
Aisubusaete keere nu o Uganda ebeit aiwadikaun kede erionget lo aiwadik (Uganda Registration Service Bureau (URSB)) anu aiwadikaun kosil anu aisubus kec.
Edaun aiwadikaun, ekotokin isomeroi arimakin nu ekotosi iriongeta lu apugan kwape nat:
- Erionget lo Asioman ka aboliaso (Ministry of Education and sports) anu adumun alasisi na aswam.
- Ekansulo lo akwap kwape nat KCCA/ arai opugan na okwap anu alasisi na aisubus (Local government for a trading license)
- Eiwadikaun keda erionget lo esolo anu aitac esolo (adumun anamba lo esolo)
- Erionget lo ikamunitos nu asioman na adoketait na okuju National Council for Higher Education (NCHE)) anu acamakino apukor esomero lo asioman na okuju.
Anu itunganan (For individual)
- Akadi na akwap na ajenar (National ID) arai adio adope kotoma apapulai nu itosomao ajenitor itunganan kwape nat nat apapula na alosit akwapin (passport), alasisi na airenge emotoka (driving permit), akadi na aise (voter’s card), akadi na ajenuno na ecalo (Village ID), akadi na aswam (Employment ID), akadi na ejenere ikerai (Refugee ID), apapulai nu itodunitos epone lo itosomaere ikapun aingadet (Bank statement), alasisi na aswam (work permit), acadi na itodunit epone lo ejaar eisau kon lo apiyai (financial card), akadi na ikapun kon (VISA), akadi na erionget alo aingad ikapun lu aiyengun aswam (NSSF), ka ace.
- Akadi na eiwadikaun (Certificate of registration) (arai ijai ijo aisubus)
- Apapula na itodunit ikulepek ka na acamanar kwape iupak (Statement of particulars and partnership deeds (in case of a partnership))
Anu ikampunin (for non-individual)
- Afomu na ekampuni 20 (Company Form 20)
- Apapula na aiwadikaun (Certificate of incorporation)
Kicikak ne anu ajenun iboro lu ekotoi anu eiwadikaun
- Ekotokin ijo aipejoikin elago lo URA aneta ura.go.ug
- Kicikak ne kanu eiwadikaun kwape itunganan (individual)
- Kicikak ne kanu eiwadikaun kwape ekampuni (non-individual)
- Kicikak neanu ajenun apedorosio kon kwape atacan esolo
- Kicikak neanu ajenun nu ebeit ijo aswam kwape atacan esolo
Isomeroi lu igangit apugan (Government-aided institutions).
- Esolo lo eropit alo eswamak (Pay As You Earn (PAYE))
- Esolo lo etiakanaro eroko etaca (Withholding tax (WHT)) lu itwegelete esomero iboro ka aswamisio nu eipirioikit
Isomeroi lu ikulepek (Privately owned institutions)
- Esolo lo ameda na edumun (Corporation tax)
- Esolo lo ameda ana ilope esomero (Individual Income tax from directors)
- Esolo lo eropit alo eswamak (Pay As You Earn (PAYE))
- Esolo lo etiakanaro eroko etaca (Withholding tax (WHT)) lu itwegelete esomero iboro ka aswamisio nu eipirioikit
Esolo lo ameda (Income tax)
Idio itunganan keere yen ejatatar aisubus na esomero ekotokin aiwadikaun anu esolo alo ameda. Esolo lo ameda, itatacio itunga keere lu edumununete ameda arai eraasi itunga ikulepek, ikampunin, lu ecamanara (partnerships) arai lu einakitai/iyakia (trust).
Esolo lo ekampuni (Corporation tax).
Erai lo esolo lo itatacio ikampunin ido erai lo edaunitai aitutub oitiai lo akais auni angun kwatat (30%) lu ameda na edumuna.
Etiyai lo esolo anu itunga alu eboyete o Uganda (Rate of tax for Resident individuals)
Kicikak ne kanu ajenun eitiyai lo itatacio anu esolo
Esolo lo eropit alo iswamak (Pay As You Earn (PAYE))
Idio itunganan keere yen isubusai nu esomero ido itosomai eswamak ekotokin eiwadikaun anu aitac esolo lo eropit alo eswamak. Etiakaro do esolo lo ane ejaasi esisianakinak ka eswamak ice da lu iswamaete aswamisio ace osomero (non-teaching staff) lu enyamete eropit lo edepari ilukumin akwat aarei akais auni ikany lu o Uganda (UGX 235,000).
Koany ebe (Please note): Ngin swaman keere ebeit eiwadikaun anu esolo. Atemasi ebe adumun enamba lo esolo.
Kicikak ne Anu itiyaisinei lu esolo alo eropit anu eswamak lu o Uganda ka lu mam iboyieyete o Uganda da (resident and non-resident persons).
Esolo lo etiakanaro eroko etaca (Withholding tax (WHT))
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 itunganan ngin. Etiakaro do esolo ngon kotoma apak na aitac lo etacio/agwelaran (payee). Egwel esomero iboro lu eitiai lo edepari emilionit ediope lu o Uganda (UGX. 1,000,000) etiakari do yen esomero esolo lo ikany ape angun kwatat (6%) ido osodi eijukar ne ejai URA.
Koany ebe: Angin itunganan yen itwegeli esomero iboro ekoto iwadikauna keda URA anu adumun enamba lo esolo.
Kicikak ne anu ajenun nu ipu nu ikamunitos esolo lo etiakanaro (WHT)
Esolo lo ameda na iyatanakin oboro (Value Added Tax (VAT))
Koany: Mam itatacio isomeroi esolo lo ameda ana iyatanakin oboro (Education services are VAT exempt supplies). Akec apolou ebe mam do isomeroi etacete esolo lo VAT.
Kicikak ne anu adumun nu ipu nu ikamunitos esolo lo ameda na iyatanakin oboro (VAT)
Ilelebio apapulai kwape adio apapulai nu esolo alo ameda edio keere.
Kicikak ne anu ajenun nu ipu anu eileleb apapulai kon.
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/eriakasi kede nu aileleb apapulai da
Kicikak ne Anu adumun epone lo etacere (register a payment)
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ESOLO LO AMEDA (INCOME TAX) |
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Lo edumuni aisigalikinet (Beneficiary) |
Aisigalinikineta (Incentives) |
Apak/awojau na aisigalikinet (Period of Incentive) |
Nu ebeit lo adumunan aswam (Conditions for the Tax Incentive) |
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Lu itosomaete itunga lu engwalangwalauna (Private employers of persons with disabilities (PWDs)) |
Etiakaro iyarei angun kwatat (2%) kotoma ameda na aswamisio nu etosomaete itunga lu engwalangwalauna |
Apaarasia keere (indefinite) |
Ekoto eswamak lu engwalangwalauna oraasi ikany angun kwatat lu eswamak keere (5% of employees must be PWDs) |
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Atacak Esolo lu erimaaka (Compliant taxpayers) |
Mam itatacio esolo lo etiakanaro lo ikany ape angun kwatat (6% WHT exemption) |
Ilapio itomon aarei ido epedoro aisiteteun (12 months renewable) |
Arai edaunit lo epoloikit URA aimonikin ebe erai atacan esolo lo duc erimarit nu ebeit ngesi aswam kokwap ana ikisila lu esolo |
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Atacak Esolo lu erimaaka (Compliant taxpayers) |
Mam itatacio esolo lo etiakanaro lo ikany ape angun kwatat (6% WHT exemption) |
Ilapio itomon aarei ido epedoro aisiteteun (12 months renewable) |
Arai edaunit lo epoloikit URA aimonikin ebe erai atacan esolo lo duc erimarit nu ebeit ngesi aswam kokwap ana ikisila lu esolo |
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Atacak Keere lu Esolo (All taxpayers) |
Ecamakitai atiakar eitiyai keere lo igaraman keere lu edumuna anu aingic ajenun epone lo eitojokar eswamae (Scientific research) |
Mam enangi (indefinite) |
Itunganan yen etaci igaraman lu aingic/airere (A person who incurs expenditure for scientific research) |
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Ageun aiduk arai aisubus na esomero lo itutuonori ejaanakinak ka adukok (vocational or technical institutes). |
Mam itatacio esolo lo VAT anu aswamisio nu aingic eroko egeyara aswam ka aiduk ainapeta (feasibility study and design) ka agwelaro na iboro alu iswamatai o Uganda anu eiswama ice iboro (locally produced raw materials and inputs). |
Mam enangi (indefinite)
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Ekoto aisubus orai na edoli idolas lu America imilionin itomon ($10M) arai erai esubusi lo okinga (foreign investors), arai idolas lu America ilukumin akwat auni ($300,000) arai eria esubusi lo Okide na Africa (EAC citizen) arai idolas lu America ilukumin Akwatat Akais Akany (USD 150,000) arai ejai esomero ngon kinga na o’Kampala. Egeunete do aisigalinikineta apaaran na egeunor aisubus na elimoritai. Aisubs na lem ejai sek da epedori adumun aisigaikinet na arai ejai ngesi aiboisit ngin na etiakunitai anu mam aitatac esolo (industrial park or free zone) Ekotokin do esubusi aitosom iboro lu iswamatai/edumuno o Uganda lu akais akany aarei adepar angun kwatat (70% local raw materials) Ekotokin da bobo esubusi eitosom eswamak da lu eraasi akais akany aarei angun kwatat (70%) lu okide na Africa ido oraasi lu etaci ngesi eropit lo edolit akais akany aarei (70%) angun kwatat lu eitiai alo eropit ke lo etaci ngesi eswamak keere (70% of the wage bill). |
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Agwelanarak lu iboro alu esioman (Suppliers of educational materials) |
Itatacio esolo lo enoot anu iboro alu asioman (Zero rating of supply of educational materials). |
Mam enangi (indefinite) |
Imoriarit iboro lu asioman lu iswamatai o Uganda ka akwapin nu iswamanara ko kide na Africa (partner states of the EAC) |
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ERIONGET LO ASIOMAN KA ABOLIASO (EDUCATION AND SPORTS SECTOR) |
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Nu aileleba (Description) |
Aisigalikinet na esolo (Tax incentive) |
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Iswamaeta lu aisisianakin: Atutubet D na acamanara ana ikamunit ayaunun iboro/iswamaeta lu asioman bon ka lu einono akwapin ecamakit ebe; a) Ekoto iswamaeta ngun ijukarate osomeroi (lu apugan arai lu ikulepek) lu ecamakit apugan na akwap angin aijaunun ka aitosom iboro ngun lu mam itatacio esolo b) Mam iswamaeta ngun iswamao akwap angina ana ijukaro Aisinyikoikinet: Erai na atutubet na edit otoma aiwadikaete nu ipu. Isinyikoikitai ijo aisiom eitabo kere anu atutubena anu ikamunitos iboro lu iyaunit ijo akwapin. |
Aiwadikaeta ka iboro kere lu ecamakitai ojasi Florence Agreement mam itatacio edio esolo lo ejai aibunget na ikanyet na esolo alo ikalotok kokide na Africa, 2004
Florence Agreement erai acamanara na ecamanara akwapin mam eitatac esolo lo ikalotok oboro lu ikamunitos asioman/aisisia ne duc eyaunere kesi akwapin |
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Iswamaeta lu asioman |
• Eyangaritai kwape lu etacete esolo lo enoot angun kwatat anu esolo alo VAT. Katemasi itabon lu aisisianakin (text books) |
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Asetin nu aimar nu itosomao anu aswamisio nu asioman (Mathematical sets & geometry sets used in educational services) |
· Mam itatacio esolo lo VAT kokwap na ekisil lo esolo lo VAT. · Esolo lo ayaun iboro akwapin ( Import duty) erai lo enoot angun kwatat (import duty 0%) kokwap na ekisil lo esolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Acuman nu ikeere/itemonokinere abawoi (Woodworking machines) |
· Mam itatacio esolo lo VAT kokwap na ekisil lo esolo lo VAT. · Esolo lo ayaun iboro akwapin (Import duty) erai lo enoot angun kwatat (import duty 0%) kokwap na ekisil lo esolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Acuman nu etatatere/eruconokinere aswa (Welding machines) |
· Mam itatacio esolo lo VAT kokwap na ekisil lo esolo lo VAT. · Esolo lo ayaun iboro akwapin (Import duty) erai lo enoot angun kwatat (import duty 0%) kokwap na ekisil lo esolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Acalanin/Acuman nu edonyere igoen (Sewing machines) |
· Mam itatacio esolo lo VAT kokwap na ekisil lo esolo lo VAT. · Esolo lo ayaun iboro akwapin (Import duty) erai lo enoot angun kwatat (import duty 0%) kokwap na ekisil lo esolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Ikalai (Crayons), ikalamun lu iragin (coloured pencils), ikalamun (lead pencils), arulas (rulers), arabas/aipuseta nu ekalamu (erasers), apapulai nu igirere (stencils), asetin nu inomere (technical drawing sets), acobilai nu didik nu asioman (educational computer tablets), aigereta nu ijerakino acobilait anu aisisianakina (educational computer applications) arai inyaleta lu isisianakire nu epone lo ejaatar iboro (laboratory chemicals for teaching science subjects used in educational services). |
• Mam itatacio esolo lo VAT kokwap na ekisil lo esolo lo VAT. |
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Itabon lu aisianakin (Textbooks)
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· Mam itatacio VAT kotoma okisila lu esolo lo VAT · Esolo lo ayaunun iboro akwapin enot angun kwatat (0%) kotoma osolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Ebaibuli (Bible) |
· Mam itatacio VAT kotoma okisila lu esolo lo VAT · Esolo lo ayaunun iboro akwapin enot angun kwatat (0%) kotoma osolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Ekoran (Qur’an) |
· Mam itatacio VAT kotoma okisila lu esolo lo VAT · Esolo lo ayaunun iboro akwapin enot angun kwatat (0%) kotoma osolo alo emoritai kokide na Africa (East African Community Common External Tariff) |
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Anu adumun ace nu ipu, ipejok eyapesi lo URA lo iyapiatar ijo anu adumun agangat arai inom esimu abure (toll-free) enambai alu 0800117000/0800217000 arai ijuk akiro nu olago alo aimor akiro okwam (WhatsApp): 077214000
