Okuwooza Omusolo Eri Abagula N’okutunda Ettaka N’enyumba (Ba Kayungirizi))
Kayungirizi w’ettaka n’amayumba y’ani?
Ono ye muntu agula n’okutunda ettaka, amayumba ng’ono aweebwa olukusa okuva mu minisitule y’ettaka, amayumba n’enkulaakulana y’ebibuga. Abasuubula n’okutunda ettaka n’amayumba era batera n’okubeera ba kayungirizi wakati w’abapangisa ne ba landiloodi
Mu Uganda, abagula n’okutunda ettaka beewandiisa n’ebitongole bino wammanga:
- Uganda Registration Services Bureau (URSB) okufuna erinnya lya bizinesi
- Uganda Revenue Authority (URA), okwewandiisa ku musolo
- Gavumenti z’ebitundu okugeza KCCA, municipal council, okufuna layinsinsi ya bizinesi ye.
Weetegereze: Oluvannyuma lw’okwewandiisa, atunda n’okugula ettaka n’amayumba yeetaaga okwewandiisa n’ebitongole bino wammanga:
- Uganda Investment Authority (UIA)
- Ministry of lands, housing and urban development.
- National Environment Management Authority (NEMA)
Eri abantu ssekinnoomu
- Endagamuntu (National ID) oba ekimu ku biwandiiko bino; Driving permit, akakonge k’okulonda, endagamuntu y’ekyalo, ey’omulimu, sitatimenti ya bbanka n’ebirala.
- Satifikeeti ekakasa nti bizinesi yo yawandiisibwa
- Ekiwandiiko ekiraga okukkiriziganya okukola bizinesi eri abo abakolera awamu (partnership deed)
Eri kampuni
- Company Form 20
- Certificate of incorporation
Nyiga wano okumanya ebisingawo ku byetaagisa okwewandiisa
- Kyalira ekibanja kya URA ku ura.go.ug
- Nyiga wano okwewandiisa ng’omuntu ssekinnoomu
- Nyiga wano okwewandiisa nga kampuni
Ng’omuwi w’omusolo, olina eddembe lyo ku nsonga z’omusolo. Kyokka era olina obuvunaanyizibwa bw’oteekwa okutuukiriza.
- Nyiga wano okumanya eddembe lyo ng’omuwi w’omusolo.
- Nyiga wano okumanya obuvunaanyizibwa bwo ng’omuwi w’omusolo.
Omusolo ku magoba ku bizinesi yo (Corporation tax)
Guno musolo ku nnyingiza era nga guggyibwa ku magoba kampuni g’eba ekoze, era guwoozebwa ku bitundu 30 ku 100 (30%) ku magoba.
Omusolo oguggyibwa ku musaala gw’abakozi
Oyo yena akola omulimu gw’okugulan’okutunda ettaka n’amayumba ng’alina b’akozesa, b’asasula omusaala nga gusukka ensimbi 235,000 buli mwezi ateekeddwa okwewandiisa ku musolo gw’abakozi, n’agukunngaanya oluvannyuma n’agusasula eri URA.
Nyiga wano okumanya emiwendo egisasulwa abakozi mu musolo
Omusolo gwa Withholding tax
Omusolo guno ku nnyingiza guggyibwa kw’oyo aba atunda ebyamaguzi, nga zino zimuggyibwako mu kiseera ng’asasulwa, ku bitundu 6 ku 100 (6%).
Omusolo gwa Withholding tax ku bitundu 6% gukendeezebwa ku nsimbi ezisasulwa landiloodi singa ziba zisukka akakadde kamu, nga kino kikolebwa ajenti wa URA eyaweebwa olukusa okukunngaanya omusolo ogwo. agent.
Wetetegereze: Omusolo ogukunngaanyizibwa gukendeezebwa ku musolo oguba ogw’okusasulwa bizinesi eyo.
Nyiga wano okumanya ebisingawo ku musolo gwa Withholding tax.
Munna Uganda yenna asasula kayungirizi okumufunira ettaka oba ennyumba ateekeddwa okumuggyako omusolo guno ku bitundu 6 ku 100 (6%) ku nsimbi zonna z’aba asasuddwa, nga kino kikolebwa oyo yekka eyaweebwa olukusa lw’okukunngaanya omusolo guno (Withholding agent).
Ennyanjula oba litaani eno essibwamu nga litaani endala ez’omusolo ku nnyingiza.
Nyiga wano okumanya ebisingawo ku ngeri y’okussaamu ennyanjula oba litaani.
Oluvannyuma lw’okussaamu ennyanjula oba litaani, osasula omusolo oguba gulagiddwa mu litaani eyo ng’okozesa enkola ez’enjawulo okugeza bbanka, mobile money, VISA, EFT, RTGS, Mastercard, USSD code (*285#) n’enkola endala zonna.
Weetegereze: Nsalesale w’okussaamu ennyanjula oba litaani y’omu n’ow’okusasula omusolo.
Nyiga wano okusasula omusolo
Yee. Waliwo engeri abasuubula ettaka n’amayumba gye baganyulwa mu kukedeezebwa ku musolo eri abo banna Uganda n’abava ebweru w’eggwanga. Emiganyulo gino mulimu:
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OMUSOLO GWA EXCISE DUTY |
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Aganyulwa |
Okuganyulwa |
Ebbanga |
Obukwakkulizo okufuna okuganyulwa kuno |
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Oyo yenna ateeka bizinesi mu bifo ebyaweebwayo gavumenti eri ba musiga nsimbi |
Teri musolo ku nsimbi ezisasulwa abapangisa ebibangirizi oba ebizimbe ebiri mu bitundu bino. |
Emyaka 10 |
Ateekeddwa okussa ensimbi ezitasukka bukadde bwa ddoola 50 kw’oyo ava ebweru w’eggwanga oba obukadde bwa ddoola 10 ku basangibwa mu mukagao gwa East Africa. |
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Abo abawa emirimu eri abalina obulemu ku mibiri gyabwe |
Okukendeeza omusolo ku magoba bizinesi g’eba ekoze ebitundu 2 ku 100 (2%) kw’abo bonna abakozesa abalina obulemu ku mibiri gyabwe |
Ebbanga lyonna |
Ebitundu 5 ku 100 (5%) eby’abakozi bonna balina okuba nga balina obulemu ku mibiri gyabwe. |
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Abasasula omusolo mu budde |
Omusolo gwa bitundu 6 ku 100 (6%) gukusonyiyibwa eri obuweereza oba ebyamaguzi by’otunda |
Emyezi 12 naye ng’ebbanga lisobola okuzzibwa obujja |
Kamisona bw’aba mumativu nti omuwi w’omusolo ono asasula omusolo mu budde |
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ETTEEKA LYA VAT |
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Aganyulwa |
Okuganyulwa |
Ebbanga |
Obukwakkulizo okufuna okuganyulwa kuno |
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Oyo yenna ateeka bizinesi mu bifo ebyaweebwayo gavumenti eri ba musiga nsimbi |
Teri musolo gwa VAT gusasulwa ku mpeereza yonna ekwatagana n’okuzimba mu kitundu ekyo. |
Ebbanga ebizimbe lye bimala nga bizimbibwa |
Bizinesi erina okuba ng’eweza obukaddebwa ddoola 50, ate nga eri mu bifo ebiweebwayo gavumenti eri ba musiga nsimbi. |
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Abo bonna abewandiisa ku musolo gwa VAT |
Bano bafuna omusolo gwa VAT gwonna gwe baba baasasulira ku bye bagula. |
Ebbanga lyonna |
Ettunzi oba ennyingiza ewerera ddala obukadde 150 omwaka ng’era ebiwandiiko bikuumibwa bulungi. |
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