TAX REGISTRATION STARTERPACK-LUMASABA

, 11 months ago

BYESI WAKHIILE KHUMANYA NGA’WAMALILE KHUKHWIWANDIKHISA

Byesi khufukilisilamo: Kana linambo lyowo | Bubwiyiikinifu | Bumanyikilifu

Isi Umusasuli uwekumusolo,

Wanyala khukhwiwandikhisa nisitongole sisiibusa kumusoro. Khukhusubisa Khufuna Khasela khalayi nga unanikha lukendo luno lwekhukhwolelesa bufunanisibwa bwowo khubyekimisolo.

SISUBISO SHESI KHUFUKILISILAMO

Khusubisa bubwangu, mumbuka, khubawo ni buwelesi bwebiyekimisolo bweyakhwimbi buliyandu nga suramo kamapesi kamakali munjenda taa.

BIBIINYONYOLA KHU SITONGOLE SHA URA

Ishandyakhila/ Mandate

Khukelekha kumusolo, khubusa ni khukubalila kafumendi iyeyakari (ni kamawumule kakabusibwa ni URA nenga sikalikekumusolo taa), khuwa kafumendi kamakesi khubiwambakana ni kumusolo.

Ukhwofasa ibweni / Vision.

Bubwakanisi bwebyekimislo bwenjawulo bunanyalisa linambo khukhwikamilila khubiyefuna byalyo.

Shitsiliililwa / Mssion

Khubuusa kumusolo kwe khutsowatsowanisa linambo mubuwanga nga imbawo khukhwikhupila taa munjeli iyikombesebwa.

Inganikha iyekiminywongo / Culture Statement

Khufayo naabi isi bakhupi bekumuslo nga sitongole sisiili nibunyala bwekhukhongelesa ni khusomesa tsi talata/ bitone ni bibindu bishakha ne khunyalise khuwelesa buwelesi bwesikuks sheyangaki mumbela iyikhoyesa.

KHUKHWINGISA KHUBINDU BISHAKHA / Onboarding you.

Waano aliwo bubakha bwekumugaso bunyala bwakhuyeta nga khukhwingisa bindu bibiiba byetsilewo biyakha nga yikhola yesi balanga bari khukhwirusayo wamwene wewayo ni bubakha bubukanikha khubyekimisolo kyowo “Voluntary compliant”. Umukhupi uwekumusolo afuna indakililo khukhwama khubandu besi balangile bari “Onboarding team” khumala khasela khekimyesi kitaru (3 months) nga bamalile bakhuweyo khuyofisi iya URA ikhuli akhwimbi inyalise khukhwongelayo mumoni. Ukhabakho nikhurya taa, nga wabele ni khukhwimulukunya unyala wasindikha khukhwimulukunya khwowo khundakililo yiino onboarding@ura.go.ug

Engiila khu akawuti yowo khulutimbe lwa URA

Ari nga wamalile khukhwiwandikhisa khulwekimisoro amala wafunile TIN, Ukanibwa khukhwingila khu akawuti yowo khulutimbe lwa URA nga orambisa kimitendela kino ASI:

Tsya khumukutu kwa etaneti khulutimbe lwa URA khu https://ura.go.ug
Khungaki musonda khumukhono kumulayi , minna khukhapesa khakhalikho “Login”
Wandikhamo TIN erambe Inga ID yowo
Singa eba nga kumulundu kukunyowa khutsa khu akawuti yowo, ekhenga mu email yowo yesi warambisa inga wiyandikhisa khufuna TIN kene onyolemo paswadi yesi bakhusindikhila khurambisa kumulundi kumukibole
Yusa paswadi yowo omale umine khapeesa khalikho “submit”
Yilayo yesunyowele khulutimbe lwa URA wingile mu akawuti yowo nga urambisa epassiwadi yowo embyakha.

Lwasina umundu alinikhuba Ni akawuti khulutimbe lwa URA?

Siyetakho khuba nga ukanikha ni URA mushama (Ukhakaba Kho umundu ukundi Passwadi yowo taa)
Khufuna bubakha mumbuka khubulisitwela sisiba shakholebwele nga urambisa TIN yowo.
Khuwayo bubakha bubwokesa etsingisa ni salanisa
Khulondola bulisitwela sisiba shasasulibwile.
Khurayo khukhandisa ni khujulila byesibakhalilawo
Khuyusa yusa bibiwambakana khu TIN yowo obataa bibikhuwambakho
Khuyusa emotokha yela mumasina kumundu umulala
Khufuna ekadi oba katabo khemotokha
Khulonda ba agenti bakhuyetakho nga khwingisa byebusubuzi bweffe bibingila ni birura mwinambo ni bibindi bikhalibitwela taa

Lidembe Ni bufunanisibwa bwowo

Lidembe lye umukhupi uwekumusoro Lidembe lye khubirisbwa sitwela ni khula khwikhupila taa mumakambila.	Bufunanisibwa bwomukupi uwekumusoro Khubona ori wamwene wiyanadikhisa ni sitongole sisiibusa kumusoro nga umukhupi uwekumusoro.
Kamakambila ke kimisoro ni bibilondelelebwa bikharekhebwe mukhola nga nebili bulikhasela	Wayo etsingisa ni salanisa indufu, bibiwambakana ni bye busubuzi bibirura ni bibingila mwinambo , nabulisindu sisiwambakana nikumusoro kwosi
Tsisonga tsowo tsyosi tsitsiwambakana khubyekimisoro bikhawambibwe mubuwanga nga embawo khukhwikhupila taa	Sasula kumusoro kumutuufu, Munyanga ni musifo situuf nga ne’bikanibwa mumakambila
Umukhupi uwekumusoro niba agenti bwowo bakhakhwabasilise khuba bekamazima/ babeyikiniffu paka esi bakhanyolele simuli babeyikiniffu taa	Ba umwiyikiniffu nga uli khurambakana ni URA
Bibiwambakana ni kimisoro kyowo bikhabikhibwe mushama ni biwandikho byee kimisoro kyowo bibiba mumikhono Kya URA bikharambisibwe nga kamakambila ne kaloma	Nga uli khuramba khusonga tsitsi wambakana ni kimisoro kyowo, ewe oba agenti wowo umulonde babasubila khurambakana ni barambi besitongole besi shawa lukusa
Ewe niba agenti bowo mukhawebwe bubakha buterefu, mubwimbi atee mumbuka	Yokesa/rusatsakayo TIN yowo buliyesuba uli khurambakana ni sitongole siisibusa Kumusoro
Sasulatsaka kumusoro kumutuufu bulimbuka	Ukheratsaka mubikholwa bwositsana bibirera khulyakhana kumusoro ni bikholwa bibindi bikhali mumakambila taa.
Ukhafunatsake buwelesa buwolu ni bulibwesiikuka sye angaki mumbuka yoosi	Nga uli khowingisa oba khorusa kimikuku rambisatsaka buwelesa bwe ba agenti babawebwa lukusa/layisisi khumalilisa khukhwitsusamo ni khuwayo bibiwambakana ni bye khukulana ni bubundu bubundi butsilakho
Ukhafunatsake khukhwilibwamo khutuffu, mumbuka atee khuterefu nga siliwo shoreba, khukhwimulukunya/khusaba	Khola mubwitsufu ni mubutuufu bibiwambakana nibikholebwa mubusinessi yowo bulikhasela
Ukhawebwe tsisonga buli siikhabe nga shakhalibwilewo	Manyisa sitongole shebyekimisoro nga ukanibwa umutaputa, bibikanibwa ni byekhutsilakho
Ukhamanyisibwe khubulisindu shwosi wakhile khumanya sisiwambakana khubyekimisoro	Wikendelese atee olondelele bibyakhalibwawo khu kalantini eyarebwawo ni sitongole shebyekimisoro sisifunanisibwa khubye busubuzi bibingila ni birula mwinambo, bibimela ni bisolo byemusuru, sikha shye tsinusu ni basabasazi
Khukhwimulukunya khubyekimisoro kyowo bikhakholebwekho khusitsilila khumakambila nga ne kalakila	Nga ulikhukenda fubakho khubona uri wetsusile tsimbapula tsyosi tsitsikanibwa mubwitsufu nga usili khwola esutsya taa oba nga usili khusimbukha taa
Ukhawebwe bibikanibwa khusobola khukhwolelesa lidembe lyowo lyekhujulila musitongole/ musirekere shebyekimisoro ni mukhakhikho khakhetungelesele khutsisonga tsyebyekimisoro khusitsilila khumakambila nga ne’ kaloma	Yanjulayo byebusubuzi byowo nga nutabula busa uri nesinyalikhe khukwirekekha khubikhebela
Ukhawebwe bubakha mukhasela kheyanyuma bubumanyisa khukhulambula nga yabele siifo showo sikanibwa khulambulibwa bulikhasela oba nga waliwo byekhukhwimenyelesa	Birisa barambi besirekere shekimisoro mubulayi ni mubuwombefu
Akawuti yowo eyekumusoro ekheyisatsekekho ni biyakha buli esi kumusoro kukhabe nga kwasesulibwile	Yolelesa bufunanisibwa bwowo bwosi bubuwambe khubyekimisoro
Khukhabikhe biwandikho byowo bibiwambakana ni kimisoro nga bulilunakhu bikhola biyakha
Nga waliwo kumusoro kwesi wasasula nenga kwakhile kukhukobolele nga kwolele, khukhakukholekho mumbuka eyarebwa mumakambila kesi khutsilakho ni yesi khwakama Mumbalilila eyekamapesa kakakobolela umukhupi uwekumusoro
Khukhakhole khubye khuwayo kumusoro kwowo ni khubiwandikho bibiwambakana khubyekimisoro kyowo nga nesharebwa mumakambila kakakanibwa

Khubikha bitabo oba biwandikho

Ukhupilisibwa khubiikha biwandikho byesi ukulilakho ni khukulisilakho oba tsirisiti tswosi stiwambakana ni bisinesi yowo. Shino shyekumugaso lekhuba sikhuyetakho:

Rengekharengetha kumusolo kwowo kumutufu khukhwiwala khukhukelekha kumusolo kumutebelesa.
Lolelela ebisinesi yowo amala uwandikhe lupapula lulwokesa kamapesa kowo mubisinesi (Financial Statement).
Londelela oba manya kamapesa kesi usalanisila khubisinesi yowo.
Sasula kimisolo kikyakhiile.

KHUKANIKHA KUMUSOLO KUKANIBWA (Filing tax returns)

A tax return mulumasaba simanyisa khukanikha kumusolo kumutufu kukukhukanibwakho ni sitongole sha URA mumbuka yesi kukanibwilamo nga kwama khutsingisa (income) yowo.

Nga ukanikaha kumusolo kukanibwa, byakha khubamo biino: Bubakha bubuwambakana nibuzinessi yowo (Business information return) Ni bubakha byesi wamwene wibalamo wawayo (self-assessment returns) Bibikholebwa byakha khurebwayo khutsila khutsinakhu tsino;

Sikuka shekumusoro	Embuka eye khurayo bibikholebwa(provisional return)	Embuka eyakamisa khurayo(Final return)
Kumusoro kwtsingisa eya’ bulimutwela	Lunakhu lushembeyo mumwesi kukhola hataru mumwakha kwomukhupi uwekumusoro kwesi arambisa nga nikwo kwesi afunilamo kamapesa	Lunakhu lushembayo mumwesi kukhola hasesaba mumwakha kwomukhupi uwekumusoro kwesi arambisa nga kwekamapesi kwamalile khuwakho
Kumusoro kukukhupibwa ninabo besi bawalukusa khufuna khubindu byesi balinda (trust income tax)
Kumusoro kwetsingisa eyebabandu babakhakakho khurambila atwela
Kumusoro kukurusibwa khubyefuna eyebirekere ni kamakapuni	Lunakhu lushembayo mumwesi kukhola hasesaba nga kumwakha kwekamapesi kwomukhupi uwekumusoro kwananikhile	Lunakhu lushembayo mumwesi kukhola hasesaba mumwakha kwomukhupi uwekumusoro kwesi arambisa nga kwekamapesi kwamalile khuwakho
Kumusoro kukukhumpibwa ni birekere ni tsikapuni tsitsili ni bisinessi bufwiti fwiti bubuli ni byekhukulisa bibili asi amilion chukumi atano (150,000,000) mumwakha	–	Lunakhu lushembayo mumwesi kukhola hasesaba mumwakha kwomukhupi uwekumusoro kwesi arambisa nga kwekamapesi kwamalile khuwakho
Kumusoro Kukurusibwa khumapesi kebarambi ni babakhukulisa bibindu	–	Munakhu likhumi natsirano (15) tsyekumwesi kukwilakho
Kumusoro kukurusibwa khumapesi kebarambi kesi babasasula nga bamalile khuramba	–	Munakhu likhumi natsirano (15) tsyekumwesi kukwilakho
Kumusoro kukusasulibwa khubyekhuwelesa ni byekhukulana bikhali bitwela taa byesi barakho kumusoro kwesikuka siino nga babirusa mumakholelo esi babikholela oba taa nga babingisa mwinambo (Local Excise Duty)	–	Munakhu likhumi natsirano (15) tsyekumwesi kukwilakho

Yimenyelesa

Khuwayo bibikholekha mubisinessi yowo khulinikhutsilakho kamapesi kekumusoro kukwakhile khusasulibwa
Khuwayo bibikholekha mubisisnessi yowo nge mbuka yabirire sinyala shamilamo khusasula kumutango
Lunaku lwe kusasulilakho lwola khulunakhu lulwene lwesi uwelawyo bibikholekha mubisisnessi yowo
Khusasulatsaka kumusoro nga mbuka yabirirekho sirera khukhwongela kamafurisa khumusoro kwesi wakhile usasulitsake mumbuka

Kimitango kyesi barawo nga siwatsilile khumakambila kekimisoro taa

Umukhupi uwekumusoro ukhasikha khukwolelesa bufunanisibwa bweewe aba wonakile kumusnago kwesi, akhile awandisibwe ela bamurekho Ni kamafurisa kesi bawandikhile amwalo Kano:

Sikuka shekumusoro	Kumusango		Kumutango
Kumusoro kukusasulibwa khubyefuna	Khukhasibwa /Khuloba khusaba khukhwiwandikhisa		Khupisamo kimilundi kibili kumusoro kukwakhile kusasulibwe mumbukeyo paka esi umundu arerayo khusaba kwekhukhwiwandikhisa akhalisho taa ukhupa emillion ndwela (1,000,000)
	Khukhasibwa khurayo bibikholekhe mubisinessi mumbuka		Bibifurakho bino: Busitsa bubili buli khusimya (2/100) shekumusoro kukwakhile kwasesulibwa nga basili khukhalakho kamapesa kositsana kakakhile khukhendesibwakho khumukhupi uwekumusoro taa Kimitwalo kamakhumi kabili buli mwesi(200,000)
	Khukhasibwa khubikha buli siisikholekha nga nebikholekha		Khupisamo kimilundi kibili kumusoro kukwakhile kusasulibwe mumbukeyo
	Khukhasibwa khukhola bino: Khukhasibwa khukhupa kumusoro kwesukuka shosi (sisiinza oba kwosi) Khukhupa /khusasulakho kumutango kwosi kwesi bakhukhalile Khusasula kumusoro kwesi ukhalile khuba khukulisile bibindu aba buwelesa oba khusasula nga embuka yabirirewo		Busitsa bubili buli khusimya (2/100) shekumusoro kukwakhile kwasesulibwa bulimwesi khukhwama khulunakhu lwesi wakhile usasulilekho pakanetsiwayo
Kumusoro kwekumuwendo	Khukhasikha khusaba khukhwiwandikhisa		Khupisamo kamapesa kekumusoro kukwakha kwasesulibwa mumbukeyo paka khulunakhu lwesi wiwandikhisilakho oba paka lunakhu lwesi umukhulu uwa uwesirekere/ sitongole shye kumusoro akhuwandikhisila.
	Khukhasibwa khuwayo kumusoro munakhu likhumi natsirano (15) nga kumwesi kwawele		Khubibili, khuyilakho sisiifura: Kimitwalo kamakhumi kabili (200,000) shillings oba; Kamafurisa kebusinza bubili khumusoro kwesi wakhile usasule mumbukeyo
	Khukhasibwa khukhupa kumusoro nga busiili oba mumbuka.		Kamafurisa kebusitsa bubili buli khusimya shekumusoro kwesi ukhasesule taa
	Khukhasibwa khubikha biwandikho bibikanibwa buli khumwesi		Khupisamo kimilundi kibili kyekamapesa kekumusoro kwesi umundu akhile asesule mumbukeyo
Kumusoro Kukusasulibwa khubye khuwelesa/khubyekhukulana bikhalibitwela taa nga byama mumakholilo oba bingisibwa mwinambo (Excise Duty)	Khukhasibwa khusaba ufune elayisensi		Siboneleso shekumusoro kukulekhana nikumusoro kwesi wakhile usasule mumbukeyo khunanikha nilunakhu lwesi wakhila khusabilakho elayisensi paka khulunakhu lwesi ulirelamo khusaba elayisensi
	Khukhasibwa khuwayo bibikholekha mubyekhukulana/bisinesi yowo mumbuka eyarebwawo		Khubibili, khuyilakho sisiifura: Kimitwalo kamakhumi kabili (200,000) shillings oba; Kamafurisa kebusinza bubili khumusoro kwesi wakhile usasule mumbukeyo
	Khukhasibwa khukhupa kumusoro		Kamafurisa kebusitsa bubili buli khusimya shekumusoro kwesi bakhubatsa
	Khukhasibwa khubikha biwandikho bibikanibwa bulimwesi		Khubibili, khuyilakho sisiifura: Siboneleso shekamapesa kakalekhana nikumusoro kwesi ubatsibwa mumbukeyo Kimitwalo kamakhumi kabili (200,000) shillings buli mbuka eyekhuwayo kumusoro
Kumusoro kwesitapu	Khukhasibwa khura estapu khubindu byekhukulisa		Khubibili, khuyilakho sisiifura: Khupisamo kimilundi kibili kamapesa kekumusoro kukwakha kwasesulibwa khubindu oba; Tsimilioni kamakhumi karano (50miliions)
		Khuwandikhakho bilomo bibindibusa oba khukhwonakisa esitapu	Khubibili, khuyilakho sisiifura: Khupisamo kimilundi kibili kamapesa kekumusoro kukwakha kwasesulibwa khubindu oba; Tsimilioni kamakhumi kabili (20 million shillings )
		Khunyolebwa nibibindu bikhalikho esitapu taa	Khubibili, khuyilakho sisiifura: Khupisamo kimilundi kibili kamapesa kekumusoro kukwakha kwasesulibwa khubindu oba; Tsimilioni kamakhumi karano (50miliion shillings)
		Khukhakakho khufuna, oba khuba wafuna oba ukulisa esitapu nga basili khukhuwa lukusa khukhwama womukhulu ukhulila sirekere shekimisoro	Khubibili, khuyilakho sisiifura: Khupisamo kimilundi kibili kamapesa kekumusoro kukwakha kwasesulibwa khubindu oba; Tsimilioni likhumi (10 million shillings )
		Khukhasibwa khuwayo biwandikho byesi umukhulu ukhulila byekimisoro asabile	Tsimilioni kamakhumi karano (50miliion shillings)
		Khukhola biwandikho bibeyi oba khukanikha bikhawambakana taa	Khukhupisamo kimilundi kibili kiye kumusoro kukwongelelakho khungaki.

Khukelekha khwekumusoro;

Nga umukhupi uwekumusoro walemekhane khukhwikelekha kumusoro khusitsilila khubikholekha mubyekhukulana/bisinesi yewe nga likambila ne’liloma, sirekere shebyekimisoro sikhamukelekhe. Kamakambila karumbula tsingeli tsingali naabi tsyekhukelekhelamo nga tsino;

SN	Sikuka shengelekha yekumusoro	Khunyonyola
1.	Engelekha eyekhulekha khuwayo kumusoro oba bibikholekha mubyekhukulana bwowo	Sirekere shebyekimisoro sinyala shakelekha umukhupi uwekumusoro ukhasibwa khukhwikelekha umwene amala wewayo esi sirekere shebyekimisoro. Sino sikholebwa nga eliwo khulakhukhola kamafurisa taa, nga kumusoro khubwesukulile kufura kumusoro kwekhubyesukulisile mubukali (khu VAT) oba nga eliwo kumusoro kukubatsibwa
2.	Engelekha eyekumusoro nga mbuka eyekhusasula kumusoro esilikhwola taa	Sirekere shebyekimisoro sinyala shakelekha umukhupi uwekumusoro nga shabone siri umukhupi uwekumusoro anyala wakelewa, khukhiisa oba khukhanga khusasula kumusoro oba khubusa kumusoro kukukholele khubusibwa taa
3.	Engelekha eyekumusoro eyongelelakho nga bamala khukelekha haale	Sirekere shebyekimisoro sinyala shangonamo engelekha eyekumusoro kukwakelekhebwa enyuma. Siino sikholebwa nga; Embuka yosi nga’yabelewo buyaye/bubeyi oba khulakhufayo khukhwakholebwa numukhupi uwekumusoro oba khulwomukhupi uwekumusoro nga sikendelele Nga eliwo kamawulile kesi banyolele kawambakana ni kumusoro kukwakha kwasesulibwa numukhupi uwekumusoro mumbukeyo

Khukhangabisa Ni khusaba belemo bibyakhalibwawo

Esonga	Kimisoro kikisasulibwa mwinambo muno	Mumbuka yesibikholekhebwelamo
Khukhingilisa	· Umukhupi uwekumsoro ukhafukilisanile nikhalawo eyekumusoro nga shekhubonelakho; nga kumusoro kwesi bakhukelekhele kukanibwa khurayo khukhwimulukunya khwowo esi umukhuli ukhulila sirekere shebyekimisoro · Khukhwimulukunya khwakha khubirila mumitendela kimitufu nga khwokesa esonga endufu yesi wimilekho · Yakha yabawo bukakafu bumala khukumisa khukhwimulukunya khwowo · Ukhulila sirekere Shebyekimisoro anyala ongesayo embuka eyekhwimulukunyilamo nga wabone ari situfu sikanibwa khukhwongesayo embuka · Ukhulila sirekere Shebyekimisoro anyala wafukilisa khukhwimulukunya mubwitsufu, oba siisitsa, nga akakasa , khukhendesa, khukhwongela,khuyusamo oba khuwona khukhwimulukunya khuba khwakholebwile · Ukhulila sirekere Shebyekimisoro akhawe umukhupi uwekumusoro siwandikho sisyokesa ekhalawo eyekhwimulukunya	Mumbuka eyetsinakhu kamakhumi kane natsirano(45) alufwanyuma yekhufuna bubakha bweshesi bakhalilewo Mutsinakhu kamakhumi shenda khukwama khulunakhu lwesi bafunila khukhwimulukunya. Emenielesa; Embuka yino eshembayo yesibarawo khukhwilamo /khukhalawo khukhwimulukunya khwomukhupi uwekumusoro khunyala khwongesibwayo nga sikanibwa khukhwimenielesa biwadikho khumalawo khukhwimulukunya nga numukhupi uwekumusoro bamumanyisile.
Khukhingilisa	Ngasibaweleyo ekhalawo eyekhukhwimulukunya munakhu kamakhumi shenda taa, Umwimulukunyi anyala wawandikhila umukhulu uwesirekere shebyekimisoro nga amuloma ari wayilile khukhwimulukunya khwewe nga nisho shesi ukhalilewo
Khakhikho khakhakhola khukhwimulukunya kwebyekimisoro	Umukhupi uwekumusoro ukhafukilisanile nikhalawo eyekhwimulukunya khwewe, anyala wasaba khakhikho khakhakhola khubyekhukhwimulukunya byekimisoro khukhwi menielesa byesibakhalawo	Munakhu kamakhumi kataru nga wamalile khufuna ekhalawo eyekhukhwimulukunya khwowo
Ekooti ekhulu	· Umukhupi uwekumusoro ukhafukilisanile nikhalawo eyakhakhikho khakhakhola khubyekhukhwimulukunya, anyala wayila khukhwimulukunya kweewe mukooti ekhulu khukhwimenielesa byesibakhalawo. · Khusaba ekooti ekhulu khukhwilamo bibya khalibwawo usokha wamanyisa umuwandikhi wekooti mubuwandikhe bubwokesa khukhwimulukunya kwowo	Munakhu kamakhumi kataru nga wamalile khuwebwa siwandilho sishokesa ekhalawo eyekhukhwimulukunya
Lihatala lyekhukhwokesa bukakafu	Ngayabelewo khukhabisa byesi umukhulu ukhulila sirekere shebyekimisoro, likhatala lirama numukhupi uwekumusoro khufuna bukakafu bubwokesa buri shesi umukhulu akhalawo sibeyi

Endakililo eyokesa yesi buwelesa bwesirekere shebyekimisoro bunyolekhana atwela nitsinamba tsiyetsi simu tsiyabwe.

Luwande/Region		Musisitsa ni yofwisi	Sikuka shekumusoro		Musifwo mubwene	Enamba yesimu eyemuwofwisi (+256)
Akari alinambo	Eyofwisi ekhulu /khusirebe sikhulu		Kumusoro kwemwinambo nibulafu welinambo	Khugorofwa eyebyekimisoro /URA Tower puloti M 193/4 Nakawa industrial area, P.o.Box7279, Kampala		0323443610
	Eyofwisi ekanihila sirekere ni khukholakana nabulimundu mubyekimisoro		Ekholakana Nibabandu	Khumwalilo kwelikhumi natsiseseba (16^th floor URA Tower)		017442054
	Buwelesa bwekhusirebe sikhulu khubiwambakan nibitima(HSO)		Kumusoro kwemwinambo	Khusirebe sikhulu Sha URA khushobehe sha NIP		0323442142
	Lusokya lwe Katwe		Kumusoro kwemwinambo	Finance Trust Bank puloti Namba 115 Ni 121		0323444626
	William Street		Kumusoro kwemwinambo	Vission House enyuma ya Equitorial mall ambi Ni Post Bank, Puloti 68/70		0323443260
	Lusokya lwe Nakivubo		Kumusoro kwemwinambo	Diamond trust Bank, Ham shopping		0323444636
	Entebbe		Kumusoro kwemwinambo	Puloti Gowers road, khulolelela Entebbe Junior school		0323443636
	Nateete		Kumusoro kwemwinambo	Puloti 125; Ambi ni polisi embyakha eyee Nateete Birus Mall		0323448006
	Mityana		Kumusoro kwemwinambo	Mityana T.C		0323445156
	Lusokya lwe Bwaise		Kumusoro kwemwinambo	Diamond Trust Bank- Bombo Road		0323444635
	Kampala Road		Kumusoro kwemwinambo	Diamond Trust Bank khulolelena ni cham Towers		0323443609
	Mukono		Kumusoro kwemwinambo	Mukono T.C		0323445221
	Nansana		Kumusoro kwemwinambo	Nansana treading center,Hoima Road, Katonda ya bigera House		0323448009
	Kyaliwajjala		Kumusoro kwemwinambo	Martyrs Mall, Puloti 1667; Kyaliwajjala Namugongo Road		0323448001
	Masaka		Kumusoro kwemwinambo ni kwebulafu welinambo	Puloti 31,Kampala Road Masaka Municipality		0323444981
Engaki welinambo	Pakwach		Kumusoro kwebulafu welinambo	Pakwach T.C		0772140958
	Nebbi		Kumusoro kwemwinambo	Nebbi Town		0323443814
	Koboko		Kumusoro kwemwinambo	Koboko Town		0323445162
	Arua		Kumusoro kwemwinambo ni kwebulafu welinambo	Puloti 1, Pakwach Road, Arua Hill khulolelena ni Arua play ground		0323443506
	Padea		Kumusoro kwebulafu welinambo	Padea Uganda DRC Boarder		0772142441
	Elegu		Kumusoro kwebulafu welinambo	Elegu(Uganda/South Sudan Boarder)		0772593232
	Lira		Kumusoro kwemwinambo	Puloti No.5-7,Citadel Towers 3^rd floor, obote Avenue, Lira Municipality		0323444890
Ebwamanyanga	Malaba		Kumusoro kwebulafu welinambo	Malaba (UG/Kenya Boarder)		0772141106
	Busia		Kumusoro kwemwinambo ni kwebulafu welinambo	Busia (UG/Kenya Boarder)		0323443557
	Mbale		Kumusoro kwemwinambo ni kwebulafu welinambo	Puloti 1, Court Road –Oval Plaza		0323444950
	Tororo		Kumusoro kwemwinambo	Tororo town, Kampala-busia Road, khulolelena ni children’s park		0323445501
	Soroti		Kumusoro kwemwinambo	Soroti Town, Haridas road ambi ni Doctor’s Plaza		0323445500
	Busitema		Kumusoro kwebulafu welinambo	Busitema ,Malaba Busia Junction		0772142400
	Iganga		Kumusoro kwemwinambo ni kwebulafu welinambo	Iganga Town, Jinja- Malaba Highway Khulolelena ni Posta Uganda		0323443803
	Jinja		Kumusoro kwemwinambo ni kwebulafu welinambo	Puloti 2A, Spire Road, Jinja Town		0323443840
	Moroto		Kumusoro kwemwinambo	Moroto Town		0323443756

Ebwamanyanga	Katuna	Kumusoro kwebulafu welinambo	Katuna ,Uganda Rwanda Boarder	0323444783
	Mirama Hill	Kumusoro kwebulafu welinambo	Mirama, Uganda Rwanda Boarder	0772140749
	Kabale	Kumusoro kwemwinambo	Puloti 92, Mbarara Road, Khulolelena ni NSSF	0323443541
	Bushenyi	Kumusoro kwemwinambo	Ishaka Town, Basajja, Kasese Road ambi Ni lusokya lwa KIU	0323443541
	Mutulkula	Kumusoro kwebulafu welinambo	Mutukula, Uganda Tanzania Boarder	0772140389
	Fort portal	Kumusoro kwemwinambo ni kwebulafu welinambo	Puloti 1, Ruhandika Street	0323443720
	Mbarara	Kumusoro kwemwinambo ni kwebulafu welinambo	Puloti 3 B, Stanley Road	0323445037
	Rukungiri	Kumusoro kwemwinambo	Rukungiri Town	0323445437
	Kyotera	Kumusoro kwemwinambo	Wotonava Builiding (Building with Letshego) puloti 316 Mutukula Road	0772141709
	Mpondwe	Kumusoro kwebulafu welinambo	Mpondwe, Uganda, DRC Boarder	0772141005
	Hoima	Kumusoro kwemwinambo	Kitara Courts Building, Main street	0323443780
	Masindi	Kumusoro kwemwinambo	Masindi town	0323445012
	Kasese	Kumusoro kwemwinambo	Finance Building, Rwenzori Road Khulolelena ni Teacher’s Corner	0323444752