Amakampuni goona agarukukora hancu mu Uganda nigatekwa kwehandikisa na;

• Ekitongole ekya Uganda Registration Services Bureau (URSB) haby’okutunga ibara ery’obusubuzi
• Ekitongole ekya Uganda Revenue Authority (URA) habw’emisoro

Manya kinu:

Hanyuma y’okwehandikisa, omuntu aina  kuhikiriza nebi ebitekerweho ebitongole ebiroho mumateka nka;

• Ekitongole ekya National Environment Management Authority (NEMA)

• Ekitongole ekikukwasa amateka hamu nomutindo ogw’encu hansi ya Minisiture ey’obulimi,obulisa hamu n’encu.

Ha muntu owabulikiro

• Endanga muntu
• Ebaruha ey’okugumya bizinesi yawe

Hali ebitebe rundi kampuni

• Empapura za Kampuni Fomu 20
• Ebaruha ey’okugumya bizinesi yawe

Miga hanu habirukukwata hakwehandikisa obusubuzi bwawe obw’encu

• Nosabwa kubungira ekibanja ekya URA hali ura.go.ug
• Miga hanu kwehandikisa nk’omuntu owa buli kiro
• Miga hanu kwehandikisa nk’ekitebe rundi Kampuni

Miga hanu hali ebi ebirukukwata ha bugabe n’obujunanizibwa bw’omuhi w’omusoro

Omusoro gwa Kampuni Ogwentahya

Omusoro gunu ogw’entahya habwa Kampuni gubarwa ha bicweka 30 buli 100 (30%).

Omusoro ogwentahya hali omuntu owabulikiro

Gunu gutekwa habantu boona abali mumulimo gunu obu nigusigikira mwidara ery’omuntu harukugwa mu ntahya ye.

Miga hanu ha birukukwata hambalirra y’omusoro ogw’entahya ey’omuntu.

Omusoro ogwa bakozi abarukutunga omusaara (PAYE)

Omusoro gunu nigusasurwa abakozi(ab’omwezi rundi leijaleija) abarukutunga omusaara gwona hamu ogurukukira ha muhendo ogwa Shs.235,000 buli mwezi. Gunu omusoro gukwatirwayo buli mwezi.

Miga hanu habwembalirra y’omusoro ogwa PAYE

Encu zinu zongirweho omutindo kandi omusoro ogwa VAT nigubarwa ha kutunda ha bicweka 18 buli 100(18%).

Hakutunda aheru y’ihanga, encu zinu tiziroho omusoro gunu.

Manya kinu:

• Nahabwekyo amakorro ganu ag’encu nigatekwa kwehandikisa ha VAT kandi gehandikise kukozesa EFRIS

Miga hanu habitukukwata hakwehandikisa ha EFRIS

Omusoro ogwa Withholding tax

Omusoro ogwa Withholding tax (WHT) omusoro gunu gw’entahya ogukwatirwayo hakusasura ogu rukusasura(withholding agent) hanyuma yokusasura omuntu ondi. Kakuba ikorro ry’encu litunda ebintu ebihingwire ha shilingi milioni 1, omuntu ruguzire ebintu binu naihaho omusoro ogwa withholding ha bicweka 6 buli 100(6%). Ikorro niritunga satifiketi(Tax Credit Certificate) erukuyamba mukusasura omusoro hanyuma yokutekamu ritani ey’entahya hampero y’omwaka.

Miga hanu habirukwata ha Withholding tax.

Ritani rundi embalirra zinu nizisana ezindi zoona ez’entahya

Miga hanu hali ebirukukwata ha kwoleka embalirra yawe.

Hanyuma yokutekamu ritani yawe, nosabwa kusasura omusoro ogu ogwolekerwe obunoraba mumihanda enu nka banka, mobailu mane, EFT, RTGS, kadi nka VISA, Mastercard, kukozesa esimu(*285#) nemihanda endi eyetekerweho.

Kinu kikuru: ebiro eby’ensalesale ebyokusasura omusoro nibyo bimu nebyokutekamu ritani yawe.

For more information, please visit the nearest URA office for assistance or call the toll-free line 0800117000/0800217000 or WhatsApp: 077214000