Abakulha-kulhania ab’amathungo omwa Uganda, batholhere erisakangisya esya suburu syabo. Batholere ibasihandikisya ne:

• Uganda Registration Services Bureau (URSB) habwe enyawaliho ey’erisakangwa
• Uganda Revenue Authority (URA) ahabw’emisolho
• Local council authority e.g. KCCA, municipal council, ahabw’erithunga e layisesi y’esuburu.

Omundu

• Endaga mundu
• Enyawaliho ey’erisakangwa

Ekambane

• Company Form 20
• Certificate of incorporation

Eriminya ebisingire okwahano, himatha hanu

• Bungira ekyibanza eky’e ura.go.ug
• Himatha hanu wamabya ighulhi mundu kinyabundu
• Himatha hanu wamabya ighulhi kambane.

Omusolho ow’emingirirye owakathuhibawa n’esya kempane (corporation tax)

Omusolho oyu, akalhusibawa okw’amaghoba ow’ekambane okwa mughenzo owa 30%.

Omusolho ow’emingirirye owa kathuhibawa n’omundu kinyabundu (individual income tax)

Abandu kinyabundu abali omwa mubiri oyu, bawithe erithuha omusolho ow’emingirirye erilhusirirya okwa milengo oy’omusolho eyalimu.

Himatha hanu eriminya ebisingire okwaho, kandi ghuminye ngabakabaririra bathi omusolho oyu.

Omusolho ow’eryongerako omubongo (VAT)

VAT ni musolho owakathuhibawa n’oyukakolhesaya ekyindu, akathuhibawa okwa mughenzo owa 18% okwa bindu ebyosi ebikakolesibawa omusolhi. Omusolhi erisakangwa okwithuha omusolho oyu, atholhere eribya inakingiraya om’omwaka obukekulhu obulhabire okwa 150 kutse obukekulhu 37.5 omwa mezi asathu awakwa mirirene.

VAT yiri okoyo oyukingiraya obukekulhu obulhabire oku 150 om’omwaka

Himatha hanu  wangasakangwa okwa VAT

Ghuhambe kyino:

Obulhi musolhi ghosi oyusakangirwe okwa VAT atholhere erisakangwa n’okwa EFRIS neryo nibya akaghaba esya e-invoices.

Himatha hanu Eriminya binene okwi sakangwa okwa EFRIS

Inga. Amathungo awabiri kulha-kulhana naghu akalhusibawako 18%.

Omusolho owa Nyihambireku (Withholding tax (WHT)

Omusolho owa Nyihambireku ni musolho ow’emingirirye aliriryo akahambawa n’omundu (agenti) oyukiriribwe erihambawu amabya inamabirithuha owundi mundu.

Hamba bino:

Omusolho oyu akalhusibawa okwa musolho owa kathuhibawa ng’ow’erighunzerera ng’omusolho ow’emingirirye.

Himatha hanu Eriminya binene okwa musolho oyu.

Inga. Oyukakulha-kulhanaya omuthungo amabya inakaha obuwathikya nga “engineer”, “accountant”, “lawyer”, “architect”, “surveyor”, n’ebindi n’ebindi. Akalhekengekaniribawa eribya inakendi hamba 6% ey’okwa syombulho esyo athalya athuha syo.

Omusolho owa Thuha nga kughukingiraya (PAYE)

Oyukakulha-kulhanaya omuthungo oghosi-ghosi inawithe abakolhi abakathunga omu sara obulhi mwezi kandi omusara oyo inalhabire okwa UGX 235,000 obuli mwezi, awithe erisakangwa okwa omusolho owa thuha nga kughukingiraya, inahambako neryo inathuhagho omwa URA.

Himatha hanu iriminya emighenzo oy’omusolho oyu.

Inga. Akathuha emisolho yino; omusolho ow’emingirirye hayima n’e VAT kyine kyithi:

1. Enyumba ni yerikolhamo esyombulho
2. Omughenzo alhabire omwa bukekulhu 150

Ghuminye: Omusolho owa nyihambireko, akabya inakendi sabibwa oyukaghulha amabya ini agent wagho.

Himatha Hanu wangaminya binene ngawanga thulhagho ghuthi ebihambene okwa suburu yaghu.