Omukulaakulanyi W'ebintu

Omukulaakulanyi w’ebintu y’ani?

Ono ye muntu agula, azimba oba addaabiriza ebintu ebiriwo okusobola oku bitunda.

Omukulaakulanyi w’ebintu ayinza okuba ssekinoomu, kampuni, omwesigwa, oba abeggassi.

Add to Bookmarks
Print Friendly, PDF & Email
(Visited 241 times, 1 visits today)

Bonna abakulaakulanyi b’ebintu mu Uganda betaagibwa okuwandiisibwa ne;

  • Uganda Registration Services Bureau (URSB) ku lw’erinnya lya bizinensi, oba okuwandiisa kkampuni
  • Uganda Revenue Authority ku lw’emisolo
  • Local council authority okugeza KCCA, municipal council, ku lw’okukkirizibwa entegeka z’okuzimba.

Ku lwa ssekinoomu

  • Ennanga muntu
  • Satifiketi y’obuwandiise

Ku lwa tali ssekinoomu (amakampuni/ebitongole)

  • Kampuni Form 20
  • Satifiketi ya incorporation

Nyiga wano ku lw’obubaka ku byetaagisibwa okuwandiisibwa

  • Wetaagibwa okukyalira omutimbagano/yintaneti ku ekibanja kya URA ku ura.go.ug
  • Nyiga wano okuwandiisibwa nga ssekinoomu

Nyiga wano okuwandiisibwa nga atali ssekinoomu

OMUSOLO KU MAKAMPUNI/EBITONGOLE (CORPORATION TAX)

Omutemwa gw’omusolo ku nnyingiza ya kampuni guli 30% kw’ogwo ogusalibwa ku nnyigiza ya kampuni (ennyiginza etanatoolebwako yawuzaako enjawula ezirikkirizibwa).

OMUSOLO KU NNYIGIZA EYA SSEKINOOMU

Abantu ssekinoomu mu nsengeka eno balina okusasula omusolo ku nyigiza okusinziira ku kika kye nnyigiza eteekeddwa ku buli omu.

Nyiga wano ku lw’obubaka obusingawo ku mbalirira y’omusolo ku nyigiza eya ssekinoomu

OMUSOLO OGWA NAMULANDA (VAT)

VAT musolo ogw’obuliwo ogugibwako ku mutemwa gwa 18% ku byonna ebikolebwa/ebifulumizibwa abantu abasasuzi b’emisolo kwegamba abantu abawandiisibwa oba abetaagisibwa okuwandiisibwa ku lw’ensoga za VAT. Omuwaatwa ogutandikibwako okuwandiisibwa ku VAT gwe mugatte/omuwendo gw’omwaka ogusuka obukadde 150 oba obukadde 37.5 mu myezi essatu (3) egisooka egy’omudiringana.

Nyiga wano okwewandiisa ku VAT

Weetegereze:

Bonna abawi b’omusolo abawandiisiddwa ku musolo gwa namulanda (VAT) kibakakatako okuwandiisibwa ku EFRIS n’okuwa e-yinvoyisi (yinvoyisi eya EFRIS)

Nyiga wano ku bubaka ku ngeri y’okwewandiisa ku EFRIS

Value Added Tax (VAT)

VAT is a consumption tax charged at a rate of 18% on all supplies made by taxable persons i.e. persons registered or required to register for VAT purposes. The threshold for VAT registration is an annual turnover of over 150 million, or 37.5 million in the first 3 consecutive months.

Click here to register for VAT

Please note:

All VAT registered taxpayers are obliged to register for EFRIS and issue e-invoices

Click here for information on how to register for EFRIS

Ebintu ebikulaakulanyiziddwa bisalibwako VAT ku mutemwa ogw’obuliwo gwa 18%.

OMUSOLO OGUGYIBWA KU SENTE EZISASULWA ABAKOZI OBA ABANTU ABAKUWA EBYAMAGUZI (WITHOLDING TAX/WHT)

Kino kye kika ky’omusolo ku nyigiza ekisigazibwa omuntu awantu awamu (kayungirizi/agenti ateekeddwawo okusigaza omusolo) oluvannyuma lw’ensasula eri omulala (asasulibwa).

Weetegereze:

Omusolo ogugyiddwako gukendezebwa/gusalibwako ku musolo ogusasulibwa ku nyingiza y’omusolo ey’enkomeredde ku nnyanjula.

Nyiga wano ku lw’obubaka ku musolo ogusigazibwa

Ye, singa omukulaakulanyi w’ebintu akozesa empeereza eza yinginiya (engineer), omubalirizi (accountant), munnamateeka (lawyer), omukubi wa pulaani (architect), omupunta (surveyor), n’abalala. Omukulaakulanyi w’ebintu asuubirwa okusigaza 6% ku muwendo oguteekeddwawo nga ensasulwa tezinakolebwa.

SASULA NGA BW’OFUNA (PAYE)

Omukulaakulanyi w’ebintu yenna alina abakozi abafuna omusaala gw’omwezi ogussukka 235,000 buli mwezi yetaagibwa okuwandiisibwa ku Sasula nga Bw’ofuna (PAYE), asigaza n’asasula omusolo eri URA.

Nnyiga wano ku mitemwa gya sasula nga bw’ofuna (PAYE)

 

Yee. Emisolo egiteekebwawo mulimu omusolo ku nnyingiza ne VAT singa;

  1. Ekizimbe kiba nga kya bya nfuna
  2. Omuwendo nga gususse obukadde 150

Wekkanye: Omusolo ogusigazibwa gugya kuteekebwawo singa omuguzi aba agenti/kayungirizi w’ogusigazibwa (withholding agent)

Nnyiga wano ku lw’obubaka ku ngeri y’okuwaayo ennyanjula.

Bwomaliriza okuwaayo ennyanjula, wetaagibwa okusasula emisolo egiragiddwa nga okozesa ensasula eziriwo gamba nga banka, mobile money, VISA, EFT, RTGS, Mastercard, USSD code (*285#) n’ endala.

Weetegereze: Olunaku lw’olina okusasulirako omusolo lwe lumu n’olwokuwaayo ennyanjula

Ku lw’obubaka obusingawo, kyalira yafeesi ya URA ekuli okumpi okuyambibwa oba kuba essimu etali yakusasulira 0800117000/0800217000 oba WhatsApp: 077214000

Add to Bookmarks (0)
Print Friendly, PDF & Email
Skip to content