Yee. Khakhikho khafuga kamesaayilo mu Uganda khesi balanga bari “Inter-Religious Council of Uganda” nga khekatila atwela ni khakhikho khemusibala shoosi khesi balanga bari “World Council of Religions for Peace (WCRP)” atwela ni khakhikho khebafirika khesi balanga bari “African Council of Religious Leaders (ACRL)” kharebwawo mumwakha kwa 2001 khurela atwela tsidiini tsyenjawulo khungona tsisonga tsyabushele tsitsiili nishilubili’lilwa sitwela. Mu Uganda, tsidiini tsitsyewandiikisa ni khakhikho akho khakhafuga kamesaayilo mulimo Bayisilamu, ba Orthodox, bakatuliki, bakurisitayo atwela ni basevenide.

Khusitsilila khwikambila lifuga itsingisa lyesi balanga bari “Income Tax Act” kamesaayilo nga tsikanisa, bifwo byekhukwisaayilamo, kimizikiti byarusibwakho khusesula kumusolo kwebyenzingisa khulwekhuba bistili’lilwa byabwe sibiili byekhukhola kamafurisa taa.

Shekhurusibwakho kumusolo shiino shiranmba khutsingisa yebilabo oba biwaano, biwaano bibyama khumusara, atwela ni kamapesa kabusibwa khukhwama mu fandirayisi sikarusibwakho kumusolo taa.

Nga iliwo lilisaayilo likhola busubuzi burela itsingisa iyebyefuna atwela ni khukulisa bibiindu bibyakha byasesula kumusolo oba khukhwingisa bibiindu khukhwama ibulafu welinambo oba khurusa mwinambo bibiindi bibyakhila khusesula kumusolo, busubuzi ubwo bulinikhusesula kumusolo.  Aasi yekhokhola iyo, busubuzi bufwana buryo bwakha bwewandiikhisa khusesula kimisolo, khuwayo itsangula, atwela ni khusesula kimisolo kyoosi kibanzibwa khulenzingisa.

Lisaayilo lyesi bakhasesulisa kumusolo taa:

1. Imbaluwa ikhingila khubarusakho kumusolo ilini khukhwama isi umukhulu ukhulila sitongole sibusa kumusolo yesi balanga “Commissioner General”.
2. Mbawo sitwela khubyetsingisa oba khubye buyiindifu bibiwebwa oba byetsa khuwebwa, umundi yesi oba khubiwayo ibulafu babifunemo taa.

Kamesaayilo kali ni busubuzi kakha kolelela kumukutu kwa URA khu www.ura.go.ug amala kasabe nga busubuzi bwomundu oba nga busubuzi bwesitongole shelilisaayilo (individuals or non-individuals) amala lifune inamba yekumusolo yesi balanga bari “TIN”.

TIN ili inamba yaburawa amala iwebwa kumulundu mutwela isi ukisabile.

1. Kimitendela kyekhukhwiwaandiikhisa nga sitongole

Kumutendela kunyowa 1: Yolelela lutimbe lwa URA khu https://ura.go.ug amal nga lwekukhilewo, miina khusilomo siloma siri yifunila TIN “Get a TIN”

Kumutendela kwakhabili 2: Miina khusilomo siloma siri ‘TIN Registration – Non-Individual’

Kumutendela kwakhataru 3: Londawo silomo ‘New form’ amala aasi yesilomo isho, miina khusilomo “Download template for registration, amala umiine khu ‘TIN Non-Individual’ khukwesayo ifomu yekhukhwitsusamo.

Kumutendela kwakhane 4: Nga wamalile khukhwesayo ifomu, kibikhe khumurwe kwe koputa. Ifomu yiino siyusibwamo lisina lyayo taa ela ibikhiwa nga neli.

Kumutendela kwakharano 5: Itsusa mufomu yekhu khwiwaandiikhisilakho iyo bulisitwela sikanibwa. Kamabanga kalikho khanyenyesi khabesemu, likambila kali ni khukhwi’tsusibwamo (*). 

Kumutendela kwakhaseseba 6: Nga wamalile khukhwitsusa buli sitwela sikanibwa khu fomu yekhukhwi’waandiikhisa, ulinikhu kakasa bubakha bwesi witsusilemo nga umiina khukhapesa khesi balanga bari “VALIDATE button” khanyolekhana khulukalala lusembayo aasi (Schedule 4-5). Isonga ye khukakasa iyetakho khukhwikhenga byesi witsusilemo butufu namwe taa, bitsilakho namwe taa, atwela ni kamazima ke bubakha bwesi witsusilemo.

Kumutendela kwekumusanvu 7: Nga iliwo isobi, ulisindikhibwa khulukalala lulikho isobi oba tsisobi khutsiteresa tsyoosi amala wilemo khumiina khapesa khakasa bubakha bwesi wingisilemo (validate again).

Kumutendela kwesinane    8: Nga tsisobi mbamo taa, londawo ‘yes’ khubwesi banakhureba amwalo amala umiine khapesa khakha bikha byesi witsusile khufomu khesi balanga bari “save”. Biikha ifomu yiino musifo shesi ukana                                        

     Manya shiino; Nga weolele khubiikha ifomu yiino, ukayusa lisina lyayo taa.

Kumutendela kwesishenda 9: Kobolayo khulutimbe lwene lwa URA lweasi balaga bari “URA portal” yesi wamisile ifomu yesi witsusilemo byekhu’khwiwaandikhisa amala uruseyo ifomu yesi ubiikhile nga wamalile khukhwitsusa amala ukisindikhe khulutimbe.

Khulupapula lutwela lwene ulwo, khwesayo tsimbapula tsitsiilikho bukwakuliso ni bitsilakho utsisindiikhe mushuma sirusa bubakha khustimbapula (Printer).

Kumutendela kwelikhumi 10: Miina khusilomo sisiidikha shesi balanga bari “submit”. Nga wamalile khusindiikha, bubakha bumanyisa buri byesi usindikhile byolele bwitsa munjeli tsibili nga nubona amwalo wano:

• Miina khusilomo isho siloma siri ‘print’ khufuna irisiti ikakasa iri wasindikhile
• Miina khusilomo isho siloma siri ‘print form’ khufuna ifomu yesi witsusile.

Uwelukosi imenyelesa inamba ikhwitsila iyo yesi balanga bari “reference number “atwela ni namba yekhuyimilakho ifomu yesi balanga bari “search code” tsitsya waandiikhibwa khu risiti ikhukobolela, khulwekhuba unatsirambisa khuyima khumanya inamba yowo iyekumusolo yesi balanga bari “TIN” mubwimbi.

Kumutendela kwelikhumi namutwela 11: Nga wamalile khukhwoshesa ifomu yesi urambisile khusabilakho, itsusamo bikanibwa amala urekho kumukhono kukakasa kuri byesi witsusilemo bitufu.

Kumutendela kwelikhumi nakibili 12: Usabile inamba yekumusolo alinikhuwayo ifomu yesi arambisile khusabilakho nga ilikho isikinikya oba sisingumu, bukwakuliso nibitsilakho nga nabyo bilikho isikinikya oba sisingumu atwela nibiwaandikho bibyongelelakho nga idakamundu biyilibwa khuyoofisi yoosi iya URA iliyambi. Bubakha bukakasa buri babyakanile bukhwitsila khumukutu kwowo kwekhuyimeyilo amala nga bamalile khukakasa bubakha bwowo, I namba yekumusolo ikhwitsila muyimeyilo yowo isi warambisa nga usaba.

1. Khumutendela – khumutendela nga wiyandikhisa nga umundu

 Kumutendela kunyowa 1: Yolelela lutimbe lwa URA khu https://ura.go.ug amal nga lwekukhilewo, miina khusilomo siloma siri yifunila TIN “Get a TIN”

Kumutendela kwakhabili 2: Sishongelakho, miina khusilomo ‘Instant TIN Application’ khufuna inamba yamangu

Kumutendela kwakhataru 3: Khulupapula lwe TIN yamangu, Miina khusaba inamba yamangu iyitsilawo isi balanga bari ‘Instant Tin’

Kumutendela kwakhane 4: Khulupapula lwekhukhwi’waandikhisilakho, londawo sha “Individual” simanyisa umundu uwitungelele 

Kumutendela kwakharano 5: Itsusamo inamba yowo iyekhunangamundu (NIN), itsingisa yowo isi yama, isi ulikhumenya mukhasela akho. Kamakhatala kesi witsusamo bubakha kesi barakho khanyenyesi khabesemu (*) kali ni khukhwitsusibwa likambila. Nga usili khusindikha khusaba khwowo taa, sokha ukakase nga nukhali iroboti taa.

Manya siino:

Nga ifuna yowo yama khumulimo kwesi uramba, inamba yekumusolo iyoyo uwakhuwa kumulimo likambila ikanibwa atwela ni namba yekumusolo iyebisinesi yewe, lunakhu lwesi bawaandikhisilakho ibisinesi, lisina lye bisinesi, atwela ni namba yebisinesi likambila bikanibwa.

Kumutendela kwakhaseseba 6: Nga wamalile khusindikha, usabile afuna inamba yekumusolo iyamngu mangu atwela ni satifiketi iyekhasela.

Shye kumugaso naabi khubiikha biwaandikho mwibwitsufu atwela ni biwaandikhi bitufu nga biwamba khutsingisa ni salanisa yekamapesa koosi kebisinesi mumyakha nga kirano alufwanyuma wekhasela khekhubala kumusolo nga khabirilekho mubisela byemumoni iburangisi iyo. Biwaandikho biino nimwomuli bibiili amwalo waano;

• Lupaula lulwokesa intsingisa atwela ni salanisa lwesi balanga bari “Income statement” oba lukalala lulikho tsirisiti tsyesi wakulilakho ni tsyesi wakulisilakho.
• Lukalala lwesi usasulilakho barambi (Payroll)
• Tsikwangwanyi tsyekimilimo (Contracts)
• Lukalala lulwokesa kamapesa kemubaka (Bank statements)
• Tsi baluwa tsyesi uwelakho kimilimo (Appointment letters)
• Byesi usesulilakho kametsi atwela ni kumunyakasi (Bills (e.g. utility bills)
• Bubakha bubwokesa birula atwela ni bibingila (Stock records)
• Sitabo sisilimo byebuyindifu atwela ni biwaandikho bibiindi biwambakana ni bisinesi nga shekhubonelakho, sitabo silimo tsirisiti, besi ubanza ni bakhubanza ni bibiindi swalalala.

Kumusolo kwetsingisa (Income tax)

Lilisaayilo lyoosi lilitubasila mubiindu birela itsingisa yoosi lili ni khukhwi’waandikhisa kumusolo kwetsingisa. Kumusolo kwetsingisa kuli kumusolo kukelekhebwa khutsingisa yomundu iyakha yakelekhebwa khusitsilila khumiwendo kimilambulukufu mumwakha kwebyefuna.

Kamesaayilo kanyolekhana mwinambo muno kakelekhebwa khunzingisa yemusibala shoosi, wamala kamesaayilo kakhanyolekhana mwinambo muno taa, kakelekhebwa khutsingisa yesi kafunila khukhwama mu Uganda. Binyala byawulibwamo mungeli yiino;

• Kumusolo kwetsingisa yomundu: Kuno kukelekhebwa bulikhumundu uwitubila mumilimo kirela itsingisa oba busubuzi nga shekhubonelakho, Ukhulila lilisaayilo nga wetubasile mu busubuzi oba mubisinesi alikelekhebwa kumusolo khu bisinesi.
• Kumusolo kwekhubitongole (Corporation Tax): Kuno kukelekhebwa khubitongole bwoosi oba tsikapuni tsitsitubila mumilimo kikirele kamapesa oba bisinesi. Nga yabelewo sitongole shelilisaayilo sisiili ni nakhalondo iyewaandikhisa nga sitongole, basubilwa khusesula kumusolo kwe bisinza kamakhumi kataru (30%) khukhwama khunzingisa oba khumafurisa kaabwe nga sitongole oba nga ikapuni.
• Kumusolo kwesi baramisa (Withholding Tax (WHT): Kuno nikwo kumusolo kwesi baramisa abwene ni abwene numundu uwafukilisibwa khukubusa (withholding agent). Kumusolo kuno nikwo kunyowa khubusibwa amala numukhupi wekumusolo kwene kuno akhile akwanjule mubwangu nga awayo inzanjula yewe iyekimisolo kikiindi nesinyalise khukhendesakho kumusolo kukuba nga kumubanzibwa mukhasela khene akho. Kimiwendo kinyala kyaba bisinza 6%, 10%, oba 15% khusinzilila khubindu byesi barusilekho kumusolo, nga shekhubonelakho nga wakulisile bibiindu isi umundu uwafukilisibwa khubusa kumusolo kuno bibyola iffuma ndwela (1,000,000, umundu uyo alinikhukhalakho bisinza 6% khukhwama khuffuma ndwela iyo. Umundu ulikhusesula khakamisoni umuyeti wekapuni ya isuwalesi (agent) oba umuyeti ubirisawo bulango (advertising agent) alinikhuramisa bisinza 10% nga isili khusesula khakamisoni akho taa. Sisifwananisakho, ikapuni isesula kamafurisa kakama khumikabo (dividend), akhali nga itsingisa yekamapesa oba kamafurisa kekhumikabo ako sikakha karusibwakho kumusolo taa (exempted) khukhwama mumikhono kyomundu wekimikabo (shareholder).  
• Kumusolo kwekhubipanisa (Rental Tax): Kumusolo kuno kekelekhebwa khumapesa katwela kakamile mubipangisa ni mumaswa nga kakabusibwa numundu mumwakha kwebyefuna mwinambo Uganda. Khasela khano kumusolo kwekhubipangisa kuli khubusinza likhumi nabubili (12%) nga khebakurusa khumundu amala kwaba khubisinza kamakhumi kataru (30%) anga yabele khebakurusa khutsi kapuni. Nga yabele lisaayilo lili ni kumukunda oba sishombekhe shesi lipangisisa, Itsingisa yekamapesa iyo ili ni khukelekhebwa kumusolo. Sesula nga ukabana
• Sesula nga ukabana (Pay As You Earn (PAYE): Kumusolo kuno kuramisibwa numundu ukhurambisa (Ikapuni ye Lisaayilo) nga ikapuni ili ni barambi, amala Ibasesula kumusala bulimwesi kukubirisa kamapesa kimikanda kamakhumi kabili ni kimikanda kitaru ni tsingumi tsirano (Shs.235,000). Sitongole oba ikapuni iyelisaayilo yakhile ikhalekho kumusolo bulimwesi amala ikusindikhe khu sitongole sha URA. Bulimurambi ali ni khufuna TIN oba inamba yekumusolo, amala ubarambisa akhile yiwaandikhise kumusolo kwekhusesula nga ukabana (PAYE), aweyo itsanjula, amala asesule nga tsinakhu likhumi natsirano (15^th) tsyekumwesi kukwilakho tsisili khubira taa.
• Kumusolo kwebubisinesi bufwiti-fwiti (Presumptive tax): Kumusolo kuno bakurelela basesuli bakumusolo kwebubisinesi bufwiti-fwiti (small business) bafuna itsingisa ikhabirisa tsiffuma simya sitwela nikamakhumi karano mumwakha taa. Khulwekumusolo kwetsingisa, umukhupi wekumusolo kwekha bisinesi khafwiti ali umundu oba ikapuni (individual or non-individual) nga byefuna byewe bwoosi khukhwama mubindu byewe bwoosi birela kamapesa mumwakha bibirisa tsiffuma likhumi (10 million) amala sibibirisa tsiffuma simya sitwela ni kamakhumi karano taa. Silomo ‘TURNOVER’ simanyisa bibindu bwomundu bwoosi bikulisibwile mumwakha. Nolwesho, babandu bakholakana ni byebukangi, tsipulani tsyetsinzu (architectural service), Babala bitabo ni kamapesa, balamuzi, bakhula kameno, babombekhi, babasenyusa babandu, babakanisa byekametsi oba kumunyakasi, atwela ni bubwakanisi bwesikuuka sheyangaki sibasesula kumusolo kuno taa. Sishambaso shye bubisinesi bufwiti aluwande wekumusolo sharebwawo khuyeta bakhupi bakumusolo balinifuna ifwiti amala lusi banyola buwangafu mukhubikha bitabo byesi babalilakho mubulayi. Tsikapuni tsyekamesaayilo tsitsili ni bubisinesi bufwiti tsi kelekhebwa kumusolo nga bemikha khumiwendo kyebisinza kino amwalo;  

Indakililo iyokesa nga nebabalamo kumusolo kwe bubisinesi bufwiti-fwiti.

Kumusolo kwekumuwendo (Value Added Tax (VAT)

Kuuno kumusolo kusesulibwa khubirila mubindu byesi khukulile nga byekhurambisa oba byekhulya oba bubwakanisi bwesi usesulile bwesi balaga bari “services”, khumitendela kyenjawulo nga nebikholebwamo atwela ni khukesa bibiindu byene oba buwelesi. Mu Uganda, kumusolo kwekumuwendo kuuno (VAT) kukelekhebwa khubiindu byesi ukulisile oba buwelesi bwesi wakaanisile nga byakha byakelekhebwa kumusolo kuuno is umundu uwakha wakusesula, nga warusilekha bibiindu bikhasesula kumusolo kuno taa; atwela ni bibingila mwinambo bikhasesula kumusolo kuuno taa, kukelekhebwa khubisinza likhumi nasinane (18%) oba (0%). Kumusolo kuuno kelekhebwamo tsinjeli tsitaru:

• Bibiindu bitsilile umukuli nga bwakha byakelekhebwakho kumusolo kuuno oba bubwakaanisi buwebwa umundu uwewaandikhisa khusesula kumusolo kuuno mu Uganda. Umundu uwakha wakhala kumusolo kuuno, niye umundu ulikhukulisa bibiindu oba usindikhile bibiindu oba bubwakaanisi.
• Bibiindu bibiingila mwinambo khukhwamo ibulafu akhali bikhasesula kumusolo kuuno taa nga ne byaronebwa mwikambila lilifuga kumusolo kuuno “VAT Act”. Umundu usesula kumusolo kuuno aba mundu uli khukhwingisa bibiindu mwinambo.
• Bubwakaanisi bubwama ibulafu (Imported services). Umundu usesula kumusolo kuuno aba umundu ufunile bubwakaanisi bubwamile ibulafu

Tsikapuni tsye Kamesaayilo tsikholakana ni bibindu byesi barusakho kumusolo kuuno amala nga tsinyala tsyakulisa bibiindu bibyola kamawumule oba kamapesa katwela kakola tsiffuma simya sitwela ni kamakhumi karano (Shs.150 million) mumwakha oba tsiffuma kamakhumi kataru namusanvu ni kimikanda kamakhumi karano (Shs. 37.5 million) mumyesi kitaru mumilundi kitaru mumwakha kwebyefuna, tsifukilisibwa khusaba tsiwaandikhise aluwande wekumusolo kuuno. Nikhukhwongelakho, tsili ni khukhwiwaandikhisa khukaba tsirisiti tsye mushuma tsyesi balanga bari “Electronic Fiscal Receipting and Invoicing Solution (EFRIS).

Kimisolo kyekhubindu byebulafu (Import taxes)

Nga ikapuni ilikhukhwamisa bibiindu oba bubwakaanisi ibulafu, nga shekhubonelakho, tsimotokha, ikapuni iyo ilombebwa khukhwiwaandikhisa khusesula kumusolo kwa VAT amala isesula kimisolo kyekhubindu byebulafu nga shanyalikhile (Kumusolo kwekhukhwingisa, kumusolo kwebutonde, Kwekhumuwendo, kumusolo kwekhuramisa, atwela ni kumusolo kwekhubyuma (infrastructure level). 

Manya siino: Nga wakanile khumanya bikali atwela ni kimisolo kyenjawulo, yolelela khatabo khekumusolo khasi balanga bari “Taxation Handbook” khanyolekhan khulutimbe lwa URA lwesi balanga bari “website”