OTEL KI KONY ME OT BUTU OBEDO GIN ANGO?
Otel ki kabedo me butu obedo but/jang dul maneno ber bedo pa dano kun gimiyo kony bot luwot me nongo kabuto/ot buto, gin acama, gin amata, ki galo wang wa kony mukene matino tino ki tyen lok me nongo cente ki imiyo jami magi.
Cik makwako lok kom mucoro ma kijogo ki ikom lim ma ngat moni onongo macalo adwogi me timo biacara, cimo ni otel obedo ot/kabedo ma tye ki lancic me miyo kony me kabuto pi wel ciling ma kimoko me butu ki gin acama kun tye ki jami magi;
- Ot butu apar matye ki kitana, ki cam me odiko, coron ki ot lwok onyo pii lwok ma ony ki malo, ki
- Kabedo ma kitwero miyo iye gin acama ki gin amata.
Man bene twero bedo otel, kabedo me butu ma tye idog nam/ot butu madongo, ot kama dano twero bedo iye ki jo me ode.
Otel / Kabedo ma kabuto nonge iye obedo kaka kama kimiyo iye ot butu onyo kabuto bot lulim ping onyo wele pi wel cente ma kimoko ento peki miyo jami mukene macalo cam/dek, ki namo ki galo wang.
Biacara ducu me otel ki miyo kabuto I Uganda omyero gucone bot;
- Dul maneno lok me cone pi biacara (URBS) ma gimini waraga me cone kace icone I nyingi onyo inying biacara, or waraga me coyo kampuni kace icone macalo kampuni.
- Dul maloyo jogo mucoro I Uganda (URA), pi culu mucoro
- Bot dul majogo mucoro me tedero pi nongo lancic me timo biacara.
Niang ni:
Inge cone, kampuni magi timo biacara me otel ki miyo kabuto omyero gu lub cik ducu ma dul mapat pat omiyo ki gin macalo;
- Gang kal madit me limo piny, lee tim ki jami anena (Ministry of Tourism Wildlife and Antiquities0
- Dul mameno lok kom lulim piny (Uganda Tourism Board)
Dii kany pi ngec ikom jami mamite me cone.
Click here for your rights as a taxpayer.
Click here for your obligations as a taxpayer.
Macalo lacul mucoro, omyero kiwo tweroni. Kit eno bene itye ki tic ma omyero itim.
Di kany me niang ikom tweroni ki tici macalo lacul mucoro
Inge nyutu adwogi tic/rekod me cato wil, omyero icul mucoro kit ma kingolo kun itwero tic ki bank, cwalo cente ki yamo, VISA, Mastercard ki yo mukene.
Niang ni: nino me culu mucoro rom aroma ki nino ma ipongo kwede rekod /imiyo adwogi tic me biacara ni.
Di kany me cone pi culu
Macalo lacul mucoro, omyero kiwo tweroni. Kit eno bene itye ki tic ma omyero itim.
Click here me niang ikom tweroni ki tici macalo lacul mucoro
Kit mucoro mene ma jo me otel ki ot butu gi culu?
MUCORO IKOM RWOM MA KIMEDO IKOM GIN ACATA (VAT)
Mucoro ikom rwom ma kimedo ikom gin acata obedo mucoro ma kingolo I pacen 18% ikom jami ducu ma jo ma cik cimo ni omyero gucul mucoro. Man te loke ni ngat ma ocone onyo mite ni omyero ocone pi mucoro VAT. Wel ma kicako ngolo mucoro pi VAT I mwaka tye ciling milliom 150 onyo million 37.5 pi dwe adek ma olube aluba.
Niang ni
Tye macik ni dano ducu ma gucone pi VAT omyerogi omi ricit ki invoice, man pi tyen lok ni den pe kimiyo pi mucoro , pe itwero penyo pi dwoko cen cene ni kace ipeke ki invoice onyo ricit.
Dii kany me cone pi EFRIS
MUCORO MA KINGOLO I KOM BIACARA OTEL
Man obedo mucoro ma kingolo iwi ngat ma obutu I ot butu me otel onyo ot butu ma kiculu pire.
- Kingolo ikom otel and ot butu ma I otel pi dyewor acel acel kun ngat ma obutu I ot meno aye culu pire.
- Mucoro man ladit me otel aye coko ci tero bot kajogo mucoro me tedero (KCCA/Municipul) dwe ki dwe.
Niang ni
Pi tyen lok me mucoro ma kingolo ikom cente ma ngat mo onongo macalo adwogi me timo biacara ne, ma pe kineno macalo acara pa won otel, kit macalo cente man pe donyo I kica pa won otel ci dong omyero kicwal bot dul majogo mucoro me tedero kit macalo kiculu kwede I otel ikare ma kuculu iye.
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Hotel category Dul me otel tye iye |
Rate wele |
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1 |
Kabedo me butu madongo ma kilwongo gi lacer abic ki angwen. |
Dolla 2 pi ot acel I dyewor acel acel. |
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2 |
Kabedo me butu/otel ma ladyere ma kilwongo gi ni lacer adek onyo ariyo ki kabuto ducu ma gingolo wel makato ciling 50,000 pi dyewor acel acel. |
2000/= pi ot butu acel pi dyewor acel. |
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3 |
Kabedo ma miyo kabuto ducu ma gingolo ciling 10,000/= nio wa I alib 50,000/= pi dyewor acel. |
1000/= pi ot butu acel pi dyewor acel. |
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4 |
Kabedo ma miyo kabuto ducu ma gingolo ciling 10,000/= nio wa I alib 50,000/= pi dyewor acel.
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500/= pi ot butu acel pi dyewor acel. |
MUCORO MA KINGOLO IKOM KAMPUNI
Man obedo mucoro ma kingolo ikom magoba ma otel nongo onyo ciling ma kabedo ma timo biacara me miyo kabuto ki lwak nongo. Wel mucoro ma kingolo I kom cilim ma ngat moni onongo tye I pace 30% pi kampuni.
MUCORO MA KINGOLO KI IKOM MUCARA PA LUTIC (PAYE)
Ngat mo keken matye katimo biacara me otel onyo miyo kabuto ki lwak kun tye ki lutic ma mucaragi kato ciling 235,000 I dwe acel, omyero ocone me culu mucoro ma kngolo ikom mucara pa lutic (PAYE)
Di kany me niang ikom wel mucoro me PAYE
Mucoro ma kigwoko dong cen ki ikom cul (WHT)
Man obedo mucoro ma kingolo ki ikom lim ma dano onongo ikom cato gin moo keken kun nongo ngat ma culu cul (ngat ma ocone macalo ajenti) tye kaculu cul bot ngat mukene (ngat ma kicule). Wel me pacen 6% kigwoko ci kitero bot URA.
Niang ni
Mucoro ma kigwoko ni kikwanyo ki ikom wel mucoro me agiki ma kingolo ikom lim pa rwode inge pongo ritan/adwogi tic.
Di kany pi ngec mukene ilok kom mucoro ma kingolo ki ikom lim ma dano onongo ikom timo biacara ne.
Ritan/adwogi tic eni kipongo marom aroma ki ritan pi mucoro ma kingolo ikom cente pa ngat mo keken ma latim biacara nongo.
Di kany pi ngec mukene pi kit me pongo ritan/pongo adwogi tic.
Ka ityeko pongo/coyo ritan/adwogi biacara ni, omyero icul kit mucoro moo keken me acula kun itiyo ki kit me cul ma kiryeyo kany ni, macalo benki (bank), Mobile Money, VISA, Mastercard, EFT, RTGS, USSD Code (*285#) ki mukene macalo magi.
Niang ni: Nino me culu mucoro rom aroma ki nino me coyo adwogi cato wil ni.
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INCOME TAX ( Mucoro ma kinglo ikom cente pa nagt moni) |
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Nga ma nongo |
Kit yub ango matye |
Pi kare ma rom mene |
Ngo mamite wek yub man oti/ocobe |
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1. Jo ma gi coyo lwak ma gitye ki goro I tic. |
Cente ducu ma ngat mo nongo ki ikom timo biacara matye I tee yub me Industrial park- kabedo matye ki kayubu jami ma kelo dongo lobo onyo Free Zone- kabedo me timo biacara labongo cul moo. |
Pi kare weng |
Pacen 5% pa lutic ducu omyero obed dano ma tye ki goro/ongol. |
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2. Dul ma timo tic ma pe kelo magoba mo -. |
Pe giculu mucoro ma kingolo ikom cente ma ononge ki timo biacara |
Pi kare weng |
Kace komicona oketo I coc ma moko ni omyero pe gucul mucoro. |
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3. Lucul mucoro ma giculu mucoro labongo dic |
Pacen 6% ki ikom mucoro ma kingolo ci kigwoko ki ikom lim pa ngat moni ki ikom cul pi tic ma kitimo, onyo jami ma ki cwalo gi, onyo kony ma jo ma gitye ki ngec matut miyo. |
Dwe 12 kun kitwero medo ne |
Kama komiciona oyeng ki ngec ni lacul mucoro man pol kare culu mucoro malube ki kit macik me mucoro cimo kwede. |
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4. Lucul mucoro weng/ducu |
Pacen 100% kikwanyo ki kom kwed ducu malube ki acara ma inongo ikom timo kwed. |
Pi kare weng |
Ngat ma onongo acara macalo adwogi me timo kwed |
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5. Lucul mucoro weng/ducu |
Pacen 100% kikwanyo ki ikom acara ducu ma aa ki ipwonye. |
Pi kare weng |
Wegi tic ducu ma gipwonyo lwak ma gang onyo gimiyo kony me pwonye I rwom ma malo ma pe kato mwaka 5. |
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6.Lucul mucoro weng/ducu |
Wel me acaki ki wel ma kinyayo malube ki kit ma kitiyo kwede, kidwogo piny wel ikom cul me acel ki pacen 50% pi macin ducu ki jami mukene ma gitwero nongo yub man, ki pacen 20% ikom odi ducu madongo ma kitiyo kwedgi pi tyen lok me timo biacara ki nyayo lonyo makun nongo gitye makato mail 50 me aa ki idye boma Kampala. Jo ma guketo kit odi.jami ma wele dok piny/rwenyo rwom malube ki kit ma kitiyo kwede. |
Pi kare weng |
Lucul mucoro ducu ma gitye ki jami ma wele dok piny malube ki kit ma kitiyo kwede. |
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labole kompiuta, pigipigi ki mutoka mukene matino, mutoka makiyubu pi tic moni keken, tinga tinga, nyonyo madongo/macin mogo ma kitiyo kwedgi me pur, me yubu jami manyen onyo medo rwom ikom jami ma kipuru onyo me toto lonyo me tee ngom, twela ki twela ma kiketo konteina iwigi, gedo kama kiyubu iye jami mapol, kikwanyo pacen 5% ki ikom wel ducu/acara ma rwode onongo ikare me gedo/yubu ne kun kitimo cura pi mwaka 20 ma olube aluba. |
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7. Lucul mucoro weng/ducu |
Acara ma kikelo ki ikare ma okato, Acara ducu ma kikelo ki ikare ma okato, kikelo anyim/ikare ni macalo lakwany ki ikom lim ducu ma kinongo I mwaka lim eni. |
Kare me acara man |
Lucul mucoro weng/ducu |
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8. Lanya lonyo ma biacara ne tye I lobo ma Uganda tye ki mok me culu mucoro-DTA. |
Ngolo mucoro tyen ki riyo. Lunya lonyo ma gi aa ki ikabedo magi tye ki yub me ngolo mucoro kiryo ki lobo Uganda macalo United Kingdom, Denmark, Norway, South Africa, India, Italy, Netherlands and Mauritius. Mucoro ma kigwoko ki ikom lim pa ngat moni ikom cente pa wegi kampuni, magoba, cente ma aa ki ikom gwoko kabedo, cente ma kiculu pi tic jami moni labole ot, tye pacen 10% pi lobo mukene mapat ki UK matye I pacen 15% |
Ikare ma yeyo me dodo/nwoyo mucoro tye katic. |
Ngat ma tye ki kabedo me nyayo lonyo kit ma cik cimo kwede ite yub me ngolo mucoro ikom lim pa ngat matimo biacara ne pire kene kit macalo tye kwede I lobo ma ki niang ki Uganda ite yub me dodo mucoro – DTA |
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CIK ME MUCORO IKOM RWOM MA KIMEDO IKOM GIN ACATA – VAT |
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Tye pi anga |
Kit yub ne |
Tye pi kare ma rom mene |
Ngo mamite. |
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1.Ngat ma ogedo otel onyo kabedo ma lulim piny cito iye. |
Pe culu mucoro pi rwom ma kimedo ikom kwed pi neno ni biacara meno tiyo, kit ma omyero onen kwede ki yub me gedo onyo cwalo/poko jami tic ma kiyubu gi ki itedero. |
Pi kare ma kitye ka gedo/tyeko yubu kit kabedo meno. |
Ngat matye ka yubu otel omyero otii ki ciling ma oloto romo dolla 8m. Kwed meno omyero obed pi yubu otel onyo kabedo pi lulim piny, onyo me kelo macin madongo onyo jami mamite me konyo macin tic, ma nongo pe ginonge ilobo man. Otel onyo kabedo pa lulim piny man omyero obed ki ot butu matwero gwoko wele ma welgi kato 30. Ngat matye ki tam me yubu kabedo me kacoke matino wa ki madongo, ki kanyutu jami ma nongo wel me cako yub man kato dolla 1m. |
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1. Jo mucone pi culu mucoro ma kingolo ikom rwom ma kimedo ikom gin acata. |
Dano ducu ma gucone pi mucoro ikom rwom ma kimedo ikom gin acata (VAT) gi penyo pi cente ducu ma gutiyo kwede me culu mucoro meno. |
Pi kare weng |
Adwogi ma aa ki ibiacara maromo million 150m pi dwe 12 moo keken ityen me acel me cone pi VAT, kero me gwoko rekod tic ducu maber ki cato jami ma cik yee ni omyero kingol mucoro ikom gi. |
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CIK ME MUCORO MA KINGOLO PI TIC KI CITAM (STAMP DUTY ACT) |
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Tye pi anga |
Kit yub ne |
Pi kare ma rom mene |
Yub me mucoro |
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1. Ngat ma ogedo Otel onyo kabedo me gwoko lulim piny. |
Pe culu mucoro I kom citam pi cente pa wegi kampuni, cul mukene ma bino lacen, pango ngom, medo wel lim kampuni, kobo twero me ngom bot ngat mukene, miyo kony me timo kwed onyo goyo cal me gedo |
Pi kare me kitye kagedo kit kabedo meno. |
Omyero oket cente maromo dolla 8m I biacara meno. Otel onyo kabedo ma lulim piny bino iye omyero obed ki kero me gwoko wele makato 100. |
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2. Yub me nyano lonyo I rwom ma lamal kit ma cik cimo kwede I nukta 60 A (iii), dul me aryo me cik ma kwako lok kom citam.
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Mucoro pi citam pe kingolo. |
Pi kare weng. |
Lanya lonyo omyero obed ki: a. Kero me olo twal tic ki pacen 50% me jami tic ma kiyubu/ki puru/ kinongo ki I kabedo ma en tye iye kace jami meno nonge. b. Obed ki kero me tic ki pacen 50% me jami ma nonge ki lobo man, ki; c. Obed ki kero me coyo lutic maromo 100 ki ikin anwyali me lobo man. |
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3. Penyo pi lim/cente den/adena. |
Mucoro mo pe kingolo ikom mok/winye matye pi gwoko waraga me ngom onyo gin moo keken ma kijengo pi wel ma kideno ni. |
Pi kare weng |
Waraga me mok/winye matye pi gwoko waraga me ngom onyo gin moo keken ma kijengo pi wel ma kideno ni. |
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4. Penyo pi lim den |
Mucoro mo pe kingolo ikom citam pi cente ma kigwoko onyo waraga me ot ma kijengo. |
Pi kare weng |
Waraga ma kijengo ki tyen lok me nongo lim den (mortgage) onyo me miyo ngec ikom cente onyo gedo ma ngat moni ogamo/onongo macalo adwogi me jeng meno me nongo lim adena ki bot ngat matye kamiyo lim den ma rom aroma ki wel ma kimito deno ne. |
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Gin mo keken ikin jami eni ma kicoyo ikom gi onyo kiketo alama me otel ikome makun otel ma tye ki lancic aye okelo me tic I otel meno.
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Kit jami moni |
Yub matye pire. |
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a) Macin lalwok gaa/jami, me lwoko bongi, cuka me apeta iwi kabuto, ki mukene. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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b). Jami/gaa me tedo ki me toko dek ma ginonge I jokon, tutwale ma ki tiyo kwedgi me tedo ki me toko dek me acama. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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c). Kuka me tedo, jami tedo, onyo kit gin mo keken makitiyo kwede me tedo. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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d). Macin buku yamo. Man obedo macin ma gwoko yamo bedo mangic onyo malyet, I ot, ganga ki kabedo mukene. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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e). Langol jami ma ticgi tye me ngolo cam keken macalo pala kwon, fok ki malaga ma kitiyo kwede me cam keken. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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f). TV, obedo macin ma gamo lok ki iyamo ki kelo I kompiuta ma nyute bot dano. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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g). Kapet, kapet obedo gin ma kitiyo kwede me umo dye ot kun iye opoke aryo, wiye mamalo ki tere ma cwiyo /mato pi. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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h). Jami ot Jami ot madongo macalo meja, kom, ma kitiyo kwede me yubu ot, opici, onyo kabedo mukene maber me kwo/ot bedo onyo ka tic. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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i). Bongo ki bongi me katen: cuka, ot pilo, ki bongo lawum wii kabuto. Katen: obedo bongo ma kitweyo malo me umu wang ot onyo kanyuto cal, kun gibedo gin aryo kace ikumo ki wang ot. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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j). Macin ma kitiyo kwede me rweyo kom dano I gym, man obedo kit macin moo keken makitiyo kwede icawa me rweyo lee, kun nongo medo tek pa tic kwede ceto malo onyo dwoko piny teke, onyo weko tic kwede bedo mit bot ngat matye katic kwede onyo adwogi me tic kwede pi kare ki kare. |
• Pe culu kit mucoro moo keken malube ki dul me abic (5) ite cik me tung kunyango me Africa (East African Community Customs Management Act, 2004. |
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2). Bongo lwok/latwo kom |
• Wel mucoro me kelo ne tye in pacen 0% me kaka 25% pi mwaka acel kace ngat matye ki lancic me timo biacara hotel aye owilo. |
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3). Macin latwo bongi |
• Wel mucoro me kelo ne tye in pacen 0% me kaka 25% pi mwaka acel kace ngat matye ki lancic me timo biacara hotel aye owilo. |
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