Dhano obedo nyat moro moro jie, nyalo bedo ngat achiel, jo ma timo byasara kanyachiel, kitipa ma timo mitani ri jo`man, kampuni, , jo adhum ,jangi adhum kodi ka kisoma ma malo m`oyeri.

Ngata ondiki ma ngado musolo ma chul obedo (Withholding agent) obedo ngata ripere luwo chik ma ngado musolo kwong pesa ma fwodi ko chulo ja tich kosa ja mitani. Ka mito nwango rukusa ma ngado musolo me;

• Ripere nwango ni ondikere kwong jo ma oyeri/kakare ma ngado musolo me, aka minista ma pesa ripo ketho i ndiko(mawulire/gazette) kosa
• Ripere nwango ni miyo chul ma igoyo iye musolo me (WHT)

NGEYI NI: Musolo ma chul me nyalo bedo ma chowe kosa miyo jo thwolo ma musolo;

Machowe:  Kwong sistim ma ngado musolo ma chul, pesa ma ja ngadi musolo ngado, ama ikwano paka musolo gipi aka jie ma I banja bothi ja chuli musolo me aka bende;

1. Kubanja doko musolo moro jie kwong lim pa ngata o’chulo.
2. Ja limi chul kiripere ketho ra’ndiko manyutho ngeri ma mitani owothiye rupiri ochowi ngado musolo ma chowe
3. Lim me ki riwi kodi lim mani mani ma pa ja chul musolo ngeyi onwangi lim ma i goyo iye musolo.
4. Kuyeyi jamitaani ngado woko pesa moro jie ma go oro i byasara kosa losi ma go onwango i byasara.
5. Ku dwoki pesa moro jie ma musolo kwong lim me.

Thwolo ma musolo: I sistim ma thwolo ma imiyo musolo ma ingado kwong chul, musolo ma ingado kwong ngeri chul megi, lokere musolo ma o’chul yumalo ma oro ma pesa aka konyo gi chulo musolo ma chowe ma lim. Ngat ma ongadi musolo kwong chul pere la mitere okethi ra’ndika ma nyutho ngeri ma byasara owotho i oro no, to chulo musolo ma dong, kineni nitye kwong musolo mu’ngadi kodi ma nitye i lim pere.

Musolo ma chul me ingado ka i timo chul ma gikipiny paka ama:

• Musara ma tich (PAYE)
• Mitani kodi kony
• Gikipinyi ma owoki i piny mawoko
• Lim ma tich ma kakare
• Withi pesa/Magowa
• Pesa ma mupangisi
• Chul ma gikipinyi ma Were won ochweyo, paka lowo,kwoyo, malawa
• Pesa ma ichulo won wer kosa ja ndiki kitabo
• Chul ma tel gi nyalo kitipa
• Contract ma Uganda ama oketho iye pesa aka telo.
• Iripere ngado apar iwie miya(10%) kwong ja piny me, ma nyewo lim bongi ngata ki ja piny me.
• Magowa ma inwago kwong tich ma mobile money (Commission)
• Jo tich ma gi wothi ma jo’kubedo jo piny ma Uganda.
• Jo tich ma makere gi ngeyo piny gipi aka jo kubedo jo piny ma Uganda, paka nyo facebook.

1. MUSOLO MA INGADO KWONG MUSARA PA JO TICH (SEC.126 OF ITA)

Kanya achiel gi musara, pesa mani mani ma i chulo ma konyo ja tich kodi bero moro jie ma kampuni miyo ja tich. Musolo ma lim ma ingado kwong musara ma tich (Ongeyere ma yot paka Pay As You Earn) kitipa ma poki tich ama ngado kwong musara pa kisi ja tich ma chiki yeyo ngado, kisi dwe aka to chulo pesa me i kitipa ma choko musolo ma Uganda. (URA)

Musolo ma ngata bedo i Uganda chulo, i kwano ama:

Jo ma jo kibedi I piny me saragon jo tiyo ka, musolo pajo ikwano ama:

1. MUSOLO MA INGADO KWONG CHUL PA JO TICH MA KAKARE

Nyatoro ma bedo i piny ma Uganda aka chulo ja tich ma kakare bende ma bedo i Uganda, ripere ngado awuchiel iwie miya(6%) kwong musara no.

1. MUSOLO MA INGADO KWONG CHUL MA PESA MA OLOYI WOK I BETTING

Nyatoro ma chulo pesa ma oloyi kwong betting ma mupira, kosa jo ma timo betting kanya achiel, jo ripere ngado apari gi’abich iwie miya(15%) kwong pesa pajo mafwodi ko chulo jo’muloyo. 

1. MUSOLO MA INGADO KWONG CHUL MA MITAANI MORO MORO JIE KODI KONG GI TICH.

kuma Gavumenti ma Uganda; katich ma pa Gavumenti; ju local gavment; kampuni ma Gavument nitye iyi gi mito kosa nyatoro moro ma Minista ma pesa oyero aka oketho i ndiko, ka jo chulo nyatoro moro giye i Uganda pesa ma kalo million achiel ma poko gikipiny , matiriyo moro jie kosa tich paka nyo geto, iripere ngado awochiel iwei miya(6%) kwong pesa pajo jie.

Ber bende ngeyo ni, musolo me i goyo kwong chul ma contract kada nende opoki gi’dyere to soragon ka oriwi jie kanya achiel kalo millioni achiel aka meno aya manoki tek tek.

1. MUSOLO MA INGADO KWONG CHUL MA GIKIPINY MU WOKI I PINYI MA WOKO

Ngat moro jie ma kelo gikipiny i Uganda woki i pinyi ma woko ripere chulo musolo me kanyo go kelo gikipiny me. I goyo musolo ma awuchiel iwie miya (6%) kwong welo gikipiny me, Kwanyo woko joma chik okwanyo woko musolo ma lim kodi ma tich kwong jo.

1. MUSOLO MA INGADO KWONG CHUL MA WITHI PESA (INTEREST)

Ja pinyi me ka ochulo nyawote withi pesa ripere ngado apari gi’abich iwie miya(15%) ma musolo kwong withi pesa ma go chulo. Musolo ma ingado me ki ngadi kineni obedo ama:

• Ka ngati ma chulo withi pesa obedo ngata ki ori chik ma musolo
• Ka withi pesa kubedo ma Gavumenti ama poko
• Ka kampuni ma chulo withi pesa obedo kanpuni ma jo tiyo kanya achiel gi kampuni ma jolo withi pesa.
• Ka ngagata olimo withi pesa me kiripere chulo musolo ma’ochuli.

Bende ngeyi ni, musolo ma ingado kwong withi pesa me, obedo MUSOLO MACHOWE ka ongadi kwong: –

1. Ka dero pesa ma Uganda (Bank of Uganda) ama o’chulo withi pesa me kwong kikopa pesa ri ju mani kosa, ka gavument ama okopa pese bothi jo piny aka omiyo nyatoro man.
2. Ka Kitipa ma dwong (paka nyo Bank) ama ochulo nyatoro ma bedo i pinyi me makiweno i kifor pa ngata chungo ri go.

• Ka Kitipa ma dwong (paka nyo Bank) ama chulo kitipa ma kuro pesa pa jo piny ma ju ywomere tich.

1. Ka Kitipa ma dwong (paka nyo Bank) ama miyo kitipa man ma mo’genere.
2. MUSOLO MA INGADO KWONG CHUL MA PESA MA KAMPUNI POKO WEGI MERE KISI ORO (DIVIDENTS)

Ka kampuni ma ondikere I piny me, chulo nyatoro moro jie bende ma woki I pinyi me ngeri pesa me, jo ripere ngado abar gi’abich iwei  miya (15%) kwong pesa no, kwanyo woko ka chik yeyo woni pesa no bedo ma ku goyo musolo.

Kuma ngat ma jolo pesa me obedo ngata ki ori chik ma musolo, musolo ma ingado kwong chul no obedo musolo ma chowe, doko go ku chul musolo moro jie.

1. MUSOLO MA INGADO KWONG CHUL MA JI MA’OPOKERE KOSA KAMPUNI AKA WOKI I PINY MANI MANI MA WOKO

Musolo igoyo kwong nyatoro moro jie ma ki bedi I piny me aka limo pesa kwong lim ma kampuni poko wegi mere kisi oro, kwong withi pesa, lim ma mupangisi, kwong lim ma gikipiny ma were ochweyo, kosa Chul ma tel gi nyalo kitipa, woki I Uganda. Ngat ma chulo lim me jie ama ngado apari gi’abich iwie miya (15%) paka musolo mere ma fwodi kada ko chuli pesa me. To’saragon, musolo me ki ngadi kwong lim ma tich ma jangi kampuni ma nitye I Uganda aka kineni withi pesa pa ngata ki ja pinyi me ochuli gi woko aka ja chuli obedo ja pinyi me;

• Kineni I kopa pesa kweth ma timo magowa, ma timo byasara gi dongo I piny ma Uganda; kodi
• Kineni I kopa pesa woki bothi kampuni ma jo’nikere ma konyo ji gi wachi ma makere kong pesa paka poko loni, kano pesa, aka ongeyere maber I piny.
• Kineni withi pesa ma okopa me ochuli woko ma Uganda.

1. MUSOLO MA INGADO KWONG CHUL MA PA JO WERI KOSA JO TUKI MUPIRA MA JO KI BEDI I PINY ME.

Musolo igoyo kwong lim ma ja’weri moro jie, ja tuki mupira, ja timi tuko ma miyo ji nyero kosa mani mani ma piny ma ju’woki i piny ma woko aka jo limo i Uganda ka jo bino. Musolo me bedo apari gi’abich iwie miya (15%) ma pesa ma jo limo kwong tich me. Kuma jo tiyo I group, kisi ngat achiel kwong jo (memba) ripere chulo musolo me.

Tich ma ngado musolo i chan me, i ketho kwong ngat ma chulo jo weri me, paka nyo poromota pajo, agent, kosa ngat moro jie ma telo jo. Musolo me i chulo ma fwodi ja’weri ku weyo piny me.

1. Musolo ma ingado kwong chul pa contractor kosa ja tich ma kakare ma jo ki bedi i piny me.

Musolo ma ingado kwong chul me bende i goyo kwong kisi nyatoro ma ki woki i pinyi me aka nwango lim kwong contract ma tich i Uganda. Atonga ma dwong ma contract me obedo ma yiko lim i piny a Uganda, aka gikipiny moro jie ma i poko i contract me ripere bedo ma atonga mu’yeyere gine. Contract ma ka tich kubedo achiel kwong contracts me. Musolo mere igoyo apari gi’abich iwie miya(15%) ma pesa ma ngata ki ja piny me limo kwong tich ma contract ondikere timo i Uganda.

Nyatoro moro jie ma donjo i contract ma konyirok kodi ja woko, ripere miyo Jatel ma kitipa ma choko musolo (Commissioner) ngeyo kwong ngeri contract me, kodi hongo ma contract me la tero, ripere miyo thene thene ma pa ja woko ma ikitho chulo pesa me, kodi bende welo gipi ma contract me kidho nwango, ma’fwodi kukalo ndelo pyer adek (30) wok jo donji i contract me. Kwong wachi angeya me, Ja tel ma kitipa ma choko musolo la mito ni, ngat ma chulo pesa me ongadi musolo paka oyeyere i ndiko pa ja tel ma kitipa ma choko musolo ma bende ongeyere paka commissioner.

Ngeyi ni Kineni othiere miyo ja tel ma kitipa ma choko musolo ngeyo kwong contract me, ngato ama la chulo musolo ma ja woko oyido ripo chulo, nyaka to banja pesa pere bothi ja woko rumacen. 

1. Musolo ma ingado kwong chul ma losi ma dongo ma dhano onwango i kwo pere kosa I byasara (re-insurance premiums)

Ja piny me ma chulo pesa ma thothi ma konyo gi kuro kwo pere kosa byasara pere (premium for re-insurance services) aka miyo ngata kubedo ja piny me, ripere ngado apar iwie miya (10%) kwong peso no gipi paka chik ma musolo tito (part X1 of the third schedule of the Income Tax Act).

1. Musolo ma ingado kwong chul ma jo tic ma mobile money jo limo (Commission).

I chik ma musolo ma owiri I oro ma pesa ma 2018/2019 ondiki ni iripere ngado musolo ma apar iwie miya (10%) kwong magowa kosa commission ma jo tic ma mobile money jo limo. Musolo me obedo ma chowe, kibino kibanja musolo moro jie bothi jo kendo.

1. Musolo ma ingado kwong chul ma magowo kosa commission pa agents ma jo timo insurance kodi kilanga wachi.

I chik ma musolo ma owiri i oro ma pesa ma 2020/2021 omedi musolo ma ingado kwong magowa ma ichulo jo tich ma insurance kodi jo kilanga wachi, woki awochiel iwei miya (6%) tundo i apar iwie miya(10%). Riameno, ngata ondikere ma ngado musolo me ripere ketho ra’ndiko manyutho pesa ma ochuli jo mu’timo tich mafwodi kotundo ka apar gi’abich ma dwe ma luwo.  

1. Musolo ma ingado kwong chul ma VAT

Musolo ma ingado kwong chul ma VAT obedo musolo ma mito ni jo chul musolo ma oyeri  aka jo’ndikere, ripere ngado awuchel iwei miya (6%) ma pesa moro jie ma ichulo  jo ma jo poko gikipiny aka bende jo ndikere ma VAT kosa dhano ma ku’ndikere ma ngado VAT, saragon jo timo supply ma romo kosa kalo millioni 37,500,000 (one quarter of the annual VAT registration threshold).

Provisions relating to accountability for withholding tax?

Agenti ma ngado musolo ma chul me, ripere chulo pesa me i kitipa ma choko musolo (URA) ma fwodi ko kalo dnelo apar gi’abich(15 days) woki dwe ma ochul pesa no orumi. Kuma musolo ongadi kwong ja weri kosa ja tuki mupira ma ki ja piny me, agenti pajo ripere chulo musolo no I kitipa ma choko musolo (URA) ma fwodi ku kalo ndelo abich woki jo timi tuko pajo, kosa dnelo ma fwodi jo ku weyo piny me, achiel kwong jariyo ma nyalere piyo.

Agenti no bende ripere bedo chegin aka ma yot nwango go kinene kitipa ma choko musolo mito medo nyang mathothi ma makere kodi chul ma omiyi ngato(jono) ma oro abich yumalo woki oro ma pesa orumi, i ngeri ma kitabin kosa ndiko pajo nyutho. Kwanyo woko kama musolo ma chul me obedo musolo ma chowe. Mondo ngeyi ni, kuma musolo mu’ngadi kwong chul obedo musolo ma chow, kile miyo ngat moro jie tikiti ma thwolo ma musolo.

Ka agenti ma ondikere ma ngado musolo me odhiere ngado gi chulo, go won ama ripere chulo pesa no jie bongi ja tel ma kitipa ma choko musolo (Commisioner). Go bende nyaka nyalo kadho yuwange to banja pesa nobongi ngat ma go ochulo ruma chen.

Paka musolo moro man jie ma pa Gavumenti, agenti ma ngado musolo ma chul, timo ameno i kifo pa Gavumenti ma Uganda aka igeno go giye. Ri ameno, ongoye makiroki moro jie kwong pesa me kodi banjin pa agenti, aka kubedo achiel kwong lim pa agent ma nyo di’chieng ka go chego byasara kosa opodho, ja tel ma kitipa ma musolo (commissioner) ama nitye gi meni ma bedo ma’rapena kibanja pesa ma ongadi kwon chul, mafwodi kupoki byasara no ri ju kibanja man man.

Wakwero ni: Wachi angeya me, obedo ma konyo kasitoma mawan gin nyang thene thene ma musolo me. Kiripere a ora paka chik ma musolo aka inyalo wiro sawa moro jie, ka chik ma musolo kosa adhum ma musolo owire.