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.
