Bubisinessi bufwiti fwiti nishosi
Niyo ibisinessi ikulisa bibiindu bikhabirisa tsiffuma sitondo sitwela nikamakhumi karano (Ugx 150,000,000) mumwakha taa.
Akhaba, aluwande yekumusoro, URA inanikhila khubu bisinessi bubukulisa bibiindu bibiibirisa tsiffuma likhumi nenga sibibiirisa tsiffuma sitondo sitwela nikamakhumi karano (Ugx 150,000,000) mumwakha taa. Ibisinessi ifwana iri yakha yakulisakho bibiindu bibyola Ugx 34,700 mulunakhu.
URA yerelawo khubala kumusoro khubyetsingisa yebubisinessi bufwiti fwiti yamala yakulanga “Presumptive tax”
Kumusoro kuno kusasulibwa ni babene be bubisinessi bufwiti fwiti.
Taa. Bebumanyikilifu (professionals) nga babakhula kameno (dentals). Basawu (medical), bebibyombikhi (engineers), babaali bekamapesi (Accountants), bakhupi betsipulani tsyetsinzu (architectural practice) atwela ni babandi sibasesula kumusoro kuno taa.
Amwalo wano aliwo kimremwa oba kimiwendo kyesi bakelekha bubisinessi bufwiti fwiti.
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BIBIKULISIBWILE BYOOSI MUMWAKHA |
KUMUSORO KWEKHUSASULA |
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Uli ni biwandiikho /with records |
Ukhali ni biwandiikho |
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Bibikulisibwile nga sibibirisa yetsiffuma likhumi taa (not exceeding 10 millions) |
Mbawo sho sasula taa (Nil) |
Mbawo sho sasula taa (Nil) |
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Bibikulisibwile mukhubirisa tsiffuma likhumi nenga sibibirisa tsiffuma kamakhumi kataru taa. (more than 10 million but not exceeding 30 million |
Butonyesi bune (0.4%) bwesisitsa khukhwama khubi-kulisibwile mumwakha nga bibirisa tsiffuma likhumi. |
Kimikanda sinane (Ugx 80,000) |
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Bibikulisibwile khubirisa tsiffuma kamakhumi kataru nenga sibibirisa tsiffuma kamakhumi karano taa. (more than 30 million but not exceeding 50 million) |
Kimikanda sinane (Ugx 80,000) ni butonyesi burano (0.5%) bwesisitsa khukhwama khubikulisibwile mukhubira tsiffuma kamakhumi kataru. |
Kimikanda kamakhumi kabili (Ugx 200,000) |
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Bibikulisibwile khubirisa tsiffuma kamakhumi karano nenga sibibirisa tsiffuma kamakhumi sinane taa (more than 50 million but not exceeding 80 million) |
Kimikanda likhumi nasinane (Ugx 180,000) ni butonyesi busesaba (0.6%) bwesisitsa khukhwama khubikulisibwile mukhubira mu tsiffuma kamakhumi karano. |
Kimikanda kamakhumi kane (Ugx 400,000) |
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Bibikulisibwile khubirisa tsiffuma kamakhumi sinane nenga sibibirisa tsiffuma sitondo sitwela ni kamakhumi karano taa.(more than 80 million but not exceeding 150 million) |
Kimikanda kamakhumi kataru nakisesaba (Ugx 360,000) ni busitsa musaffu bwekha tonyesi (0.7%) khukhwama khubikulisibwile mukhubirisa tsiffuma kamakhumi sinane. |
Kimikanda kamakhumi shenda (Ugx 900,000) |
- Bibikulisibwile mumwakha (Total sales in that year)
- Biwandiikho byesi wakulilako oba wakulisilakho nga biliwo (Availability of business records)
Manya bino (please note)
- Kumusoro kukusesulibwa ni bakhupi bekumusoro kwebubisinessi bufwiti fwiti kukhayilibwe nga nikwo kumusoro kwongene kukwakha kwasesulibwa khukhwama khutsingisa yekhabisinessi kho mukhupi uwekumusoro.
- Mbawo kamapesa kakarambisibwa khubesawo ibisinessi (expenditures) oba kesi ibisinessi yafwila (losses) kakhafukilisibwe khukwisibwa aandulo oba khukhalibwkho taa.
- Mbawo kumusoro kwesi bakhakhukoboselekho khukhwama khumapesa kekumusoro kwebubisinessi bufwiti fwiti taa. Nga shekhubonelakho kumusoro kwesi ukhala nga ulikhusasula (withholding tax / WHT)
- Bakhupi bekumusoro babakhali ni biwandiikho balini khusesula kamapesa kesi barawo khale (fixed amount) amala babali ni biwandiikho balini khusesula khusitsilila khubyesi bakulisile mumwakha.
- Tsya khulutimbe lwa URA; ura.go.ug;
- Aasi wesilomo “e-services, londawo silomo “payment registration”
- Londawo kumurwe kwekumusoro nga shekhubonelakho “income tax- small business”
- Itsusamo inamba yowo iyekumusoro “TIN”
- Itsusamo kumuwendo kwekamapesa kaka khukanibwakho khusitsilila nga nekhubikabanisilemo aangaki.
- Londawo ingeli yesi ukana khurambisa nga usasula nga shekhubonelakho (bank, mobile money, EFT etc.) amala usesule.
Soonya khukawandiiko khaloma khari “click here to register payment
Wakhile usesule kumusoro oba kamapesa kesi bakhukelekhele. Unyala wakhwolelela mutsi yoffesi tsyeffe khuyetebwa oba khutsinamba tsyeffe tsikhakhala kamapesa taa khu; 0800117000 / 0800217000 oba khu watsapu yeffe: 0772140000
