Okusinziira ku tteeka ly’omusolo ku nnyingiza (Income Tax Act, Cap 338), ennyingiza y’omuntu okuva mu bizinesi okwetooloola ensi eteekeddwa okwanjulwa, era singa omuntu alemererwa oba agaana mu bugenderevu okukola ekyo, asasuzibwa engassi nga bwe kirambiiddwa mu mateeka.

Okusinziira ku tteeka erirungamya enkungaanya y’omusolo erya Tax Procedures Code Act, omuntu yenna mu bugenderevu oba mu butali bugenderevu awa ofiisa w’omusolo amawulire amakyamu agakwata ku nnyingiza ye oba agabuzaazuza aba azzizza ousango, era bwe gumukka mu vvi, aweesebwa engassi ewerera ddala ensimbi 110,000,000

Enkola ya AEOI targets egendererwamu kufuna batuuze ba ggwanga mu nsonga z’omusolo okuli abantu ssekinnoomu, kampuni, trust n’ebitongole abakozi mwe batereka ensimbi z’obukadde (retirement funds).

1. Omuntu ssekinnoomu ye muntu yenna nga mu mwaka gw’ebyennyingiza;
2. Alina amaka ag’enkalakkalira mu Uganda;
3. Awangaalira mu Uganda okumala ebbanga lya nnaku 183 oba okusingawo, mu kiseera ky’emyezi 12; oba nga mu myaka gy’ebyennyingiza ebiri egiyise abadde awangaalira mu Uganda okumala ennaku 122 mu buli mwaka; oba
4. Nga mukozi wa gavumenti ya Uganda eyasindikibwa ebweru w’eggwanga mu mwaka gw’ebyennyingiza.

2. Kampuni ng’eno ebalibawa ng’omutuuze wa Uganda ku nsonga y’omusolo mu mwaka gw’ebyennyingiza singa –
3. Eba yatandikibwawo era n’etongozebwa okusinziira ku mateeka ga Uganda;
4. Edukanyizibwa mu Uganda mu mwaka gw’ebyennyingiza, oba
5. Ng’emirimu gyayo egisinga obungi kikolebwa mu Uganda mu mwaka gw’ebyennyingiza.

3. A trust ng’eno ebalibawa ng’omutuuze wa Uganda ku nsonga y’omusolo mu mwaka gw’ebyennyingiza sing
4. Eba yatandikibwawo era n’etongozebwa okusinziira ku mateeka ga Uganda;
5. Nga mu kiseera kyonna mu mwaka gw’ebyennyingiza ng’omu ku bagiddukanya yali mutuuze wa Uganda mu mateeka g’omusolo oba
6. Eddukanyizibwa mu Uganda mu mwaka gw’ebyennyingiza.

4. Bizinesi y’obwegassi (partnership) ng’eno ebalibawa ng’omutuuze wa Uganda ku nsonga y’omusolo mu mwaka gw’ebyennyingiza singa mu mwaka ogwo omu ku ba nnannyini yo aba mutuuze wa Uganda mu mateeka g’omusolo

Nga bwe tutandika okugabana obubaka ku nsonga z’omusolo n’amawanga amalala, Uganda ekkiriza abatuuze ku nsonga z’omusolo nga muno mulumu abantu ssekinnoomu ne kampuni okwanjula ebyobugagga n’ennyingiza ebifunibwa wabweru w’eggwanga eri URA olwo baganyulwe mu nkola y’okweroopa kyeyagalire ku nsonga z’omusolo mu nkola emanyiddwa nga  Ahead of the commencement of the AEOI, Uganda is allowing resident AEOI Voluntary Disclosure Program.

Enkola ya AEOI Voluntary Disclosure Program

Enkola eno ekola ku batuuze ba Uganda ku nsonga z’omusolo okulibantu ssekinnoomu n’amakampuni nga balina ennyingiza ebweru w’eggwanga etayanjulwanga. Muno mulimu:

1. Abantu abafuna ennyingiza eggyibwa mu magoba ku migabo gye balina mu kampuni (dividends), amagoba agaggyibwa mu kutereka ensimbi (interest payments), omusaala n’ennyingiza endala yonna ku akawunti ezisangibwa emitala w’amayanja.
2. Ebyobugagga ebisangibwa mu mawanga amalala
3. Akawunti mu bbanka eziri mu mawanga g’ebweru nga kuno kuliko nnamba z’akawunti, bbanka mwezisangibwa, n’ennyingiza endala yonna efunibwa e mitala w’amayanja.

Weetegereze: Akawunti z’ensimbi mutwaliramu eza bbanka, akawunti ezikozesebwa mu kusiga ensimbi (investment accounts), akawunti okuterekebwa ensimbi (depository accounts), custodial accounts, n’akawunti za yinsuwa ezirondobeddwayo, n’endala.

Mu nkola y’okweyanjula kyeyagalire, ng’eno emanyiddwa nga AEOI Voluntary disclosure program,

1. Amagoba n’engassi bikusonyiyibwa ku musolo oguba gusasuddwa mu kiseera ekiriwo oba ekyayita
2. Tewaba kuwawaabirwa mu mbuga z’amateeka ku nsonga z’omusolo ku by’obugagga n’ennyingiza ebiba byanjuddwa
3. Omuntu aweebwa olukusa okusasula omusolo mu bitundutundu (mu nkola ya kibanjampola).

Weetegereze: Emigaso gy’okweyanjula kyeyagalire (Voluntary Disclosure) gifunibwa mu bubaka obuba bwanjuddwa ku VDP form, era wano we wassibwa n’ekisonyiwo ku musolo.

1. Kyalira ekibanja kya URA – onyige ku Domestic Taxes – Ogende ku Voluntary Disclosure, oba
2. Kozesa link (https://ura.go.ug/download-category/voluntary-disclosure/)

• Wanula era ojjuze ffoomu ya FAD (Individual oba Non-Individual)
• Weereza ffoomu eri Kamisona avunaanyizibwa ku kunoonyereza ku musolo (Commissioner of Tax Investigations) okuyita mu nkola ya URA touch point.

URA yaakufuna obubaka obukwata ku akawunti z’abatuuze ba Uganda bonna ku nsonga z’omusolo, nga kino kya kukolebwa nga buli mwaka okuva mu mwezi gwa September 2025, n’olwekyo, okufuna ebikwata ku byobugagga n’ennyingiza ebiba bitayanjuddwa, omusolo ku byo gwa kugerekebwa era guwoozebwe, era n’abo abanaaba  tebeeyanjudde ba kuvunaanibwa.

Kino kisinziira ku ndagaano y’amawanga emanyiddwa nga Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information n’olukungaana olwakkiriziganya n’amawanga okuyambagana ku nzirukanya y’omusolo olwa Convention on Mutual Administrative Assistance in Tax Matters (Implementation) Act 2023.

Okussaamu okusaba ku nkola ya AEOI VDP okubalibwa nti kutuufu, ebyanjuddwa biteekeddwa okuba nga:

• Bikoleddwa kyeyagalire;
• Bijjuvu era nga bituufu

Weetegereze: Obubaka bwonna obumanyiddwako URA si bwa kukkirizibwa  mu nkola ya Voluntary Disclosure mu nteekateeka eno, nga muno mw’otwalidde n’obwo obuli mu kunoonyerezebwako.

Obutuufu bw’obubaka obwanjuddwa

Omuntu assaamu okusaba mu nteekateeka ya AEOI Voluntary Disclosure ateekeddwa okuwaayo obubaka obutuufu. Kyokka bwe wabaawo ensobi zonna ezizuuliddwa, olwo omuntu oyo ateekeddwa okutegeeza URA, n’abutereeza, olwo n’aweereza obutuufu.

Omuntu waakukkirizibwanga okuddizibwa omusolo ogusasuddwa mu bungi obusukkiridde ku byabugagga bye ebisangibwa e mitala w’amayanja (foreign tax credit) okuva mu URA nga bwe kirambikibwa mu tteeka ly’omusolo ku nnyingiza. Omuntu oyo asobola okwebuuza abakugu mu nsonga z’omusolo okugeza ababalirizi b’ebitabo n’abo abeebuuzibwako ku nsonga z’omusolo, ayambibwe okujjuza ffoomu n’okukakasa nti ebiweerezeddwa bituufu.

URA esuubuza abawi b’omusolo nti ya kukuuma ebigiweereddwa nga bya kyama, ng’egoberera amateeka n’okulambikibwa okwassibwawo

Bwe wabeerawo enkola y’okugabana obubaka wakati w’amawanga  ku musolo buli luvannyuma lwa kiseera, emigaso gino wammanga gifunibwa;

• Kiyambako okutumbula kw’abantu okutuukiriza obuvunaanyizibwa ku musolo. Abawi b’omusolo nga bano batuuze ba mu Uganda abalina akawunti z’ensimbi mu mawanga amalala basikirizibwa okweyanjula kyeyagalire mu nkola ya Automatic Exchange of Information Voluntary Disclosure Program (AEOI VDP) kubanga akawunti za kwanjulwa mangu ddala ng’enkola eno etandise okukola.
• Okulwanyisa okukukusa ensimbi nga tuyita mu nkolagana wakati wa Uganda n’amawanga amalala kubanga kaweefube ono wa kulondoola akawunti zonna eziri e mitala w’amayanja. Wano wajja kubaawo n’okunoonyereza ku wa ensimbi eziri ku akawunti zino gye ziva.

Okwongera ku musolo ogukungaanyizibwa nga tuyita mu kulambika omusolo ogukungaanyiziddwa n’okwekebejja akawunti z’abatuuze ba Uganda ku nsonga z’omusolo eziri e mitala w’amayanja ezanjuddwa