Nuwe ogu arukugura itaka nekigendererwa kyokulitunda hanyuma yokulyongeraho omutindo. Ekyokurorraho nagura itaka erigazi nalisaramu puloti eza 50 hali 100 fiti, natekaho ebikozesebwa katugambe amaizi, amasanyaraze n’ebindi nkebyo obu itaka niryeyongera omutindo.

Omukuza nasobora kuba muntu buntu, Kampuni, ekitebe rundi ab’omukago abarukukorra hamu.

Abasubuzi rundi abakuza b’amataka boona mu Uganda baina kwehandikisa n’ebitongole binu;

• Uganda Registration Services Bureau (URSB) ha bw’okwehandisa kwa Kampuni
• Uganda Revenue Authority (URA) habw’emisoro
• Gavumenti ez’ebicweka katugambe KCCA, za minisipali habw’ebaruha rundi laisensi

Haby’omuntu buntu

• Kadi y’endanga muntu
• Ebaruha entongole eyokuhandikisa obusuzi bwawe

Habw’ebitebe rundi ama Kampuni

• Fomu namba 20 eyokuhandikisa kampuni
• Ebaruha entongole eyokuhandikisa Kampuni

Miga hanu habwebyo ebirukwetagisa kwehandikisa

• Nikija kukyetagisa kubungira ekibanja ekya kalimagezi ekya URA ha ura.go.ug
• Miga hanu kwehandikisa nk’omuntu buntu
• Miga hanu kwehandikisa nk’ekitebe rundi kampuni

Miga hanu habirukutwata ha bugabe n’obujunanizibwa by’omuhi y’omusoro

OMUSORO GWA KAMPUNI OGWENTAHYA (CORPORATION TAX)

Omusoro ogw’ebitongole rundi ebitebe nigulengwa kusigikirra h’amagoba agatungirwe omusubuzi onu ha mulengo ogwebicweka makumi asatu(30) buli kikumi (30%).

Miga hanu habirukukiraho hakubara omusoro ogwebitongole

OMUSORO OGW’ENTAHYA HA MUNTU OWABULIKIRO

Omuntu owabulikiro mu mulimo gunu, aina kusasura omusoro ogw’entahya kusigikirra hambalirra eyentahya ye.

Miga hanu habirukukiraho hakubara omusoro ogwomuntu owabulikiro ha ntahya ye

OMUSORO OGWA VAT (VALUE ADDED TAX)

Omusoro ogwa VAT gusasurwa kuraba mubintu ebirukozesebwa kandi nigulengwa ha bucweka 18 buli 100(18%) hali ebi byona ebiguzirwe ogu arukusasura omusoro gunu. Katugambe ogu wena ruhandikisibwe rundi rukwetagisa kuhandikibwa haby’omusoro ogwa VAT. Omusimbo gw’okwehandikisa ha musoro ogwa VAT guba omuhendo ogwa Milioni 150 rundi kukiraho ezotunzire omu mwaka gwoona, rundi milioni 37.5 mu mezi asatu agahonderaine.

Omusoro ogwa VAT guli hali ogu rwina entahya kuhingura UGX150,000,000 mu mwaka gumu.

Miga hanu kwehandikisa haby’omusoro ogwa VAT

Kinu kikuru:

Abo boona abahandikirwe haby’omusoro ogwa VAT baina obujunanizibwa kwehandikisa hankora eya EFRIS kandi beyambise e-invoices mubusubuzi bwabo

Miga hanu hali ebi ebira kuyamba kwehandikisa ha EFRIS

Itaka eritakakozesibwe tiriroho omusoro gunu baitu itaka erwongirweho omutindo (haroho ebirukukozesebwa katugambe amaizi, amasanyaraze, ebyombeko nebindi ebitekerweho) nibisasura habicweka 18 buli 100 (18%).

OMUSORO OGUSALIRWAYO (WITHHOLDING TAX)

Omusoro gunu ogwa Withholding tax (WHT) guli gumu ha misoro ey’entahya ogusalirwayo obwokuba nosasurwa sente habintu obyotunzire obu nizisarwaho ogu rwine orusa kusaraho sente ha bintu ebitunzirwe (designated withholding tax agent).

Baitu kinu kikikorwa ha muhendo ogurukukira ha UGX 1,000,000.

Kinu kikuru:

Omusoro gunu ogusalirwayo gubarwa kandi gukendezaho hali ogu ogwine kusasurwa hamper y’omwaka mu ritani yawe.

Miga hanu habwensonga ezirukukwata ha musoro ogwa Withholding tax.

OMUSORO OGW’ABAKOZI AB’OMUSARA (PAYE)

Omusubuzi ow’itaka rwine obakozi abarukutunga omusara ogurukuhingura ha Shs. 235,000 buli mwezi, nasabwa kwehandikisa habw’omusoro gunu (PAYE), gusarweho kandi guherezibwe hali URA.

Miga hanu habirukukwata ha kulenga omusoro ogwa PAYE

Miga hanu habwensonga yokutekamu Ritani yawe.

K’ityeko chano gim’owok i mitan perin I kwayo ni chuli misolo perin sano i oro ryeko m’uketh paka; banks, mobile money, VISA, EFT, RTGS, Mastercard, USSD code (*285#) gi megi megi

Mondo Ngey: Ndelo m’ichan’iye paka mitan owotho a ndelo m’ichul’iye misolo.

I nyang mathoth tundi I karomo ma URA ma ger kodin kosa goy simo ma nono 0800117000/0800217000  kosa WhatsApp: 077214000