What does transport sector consist of for tax purposes?
The transport sector in Uganda puts more emphasis on passenger and goods vehicles for tax purposes.
Obusubuzi bwona mu by’ebiruka n’endibata mu Uganda nibisabwa kwehandikisa n’ebitongole binu
Ha muntu owabulikiro
Hali ebitebe rundi kampuni
Miga hanu habirukukwata hakwehandikisa
Nk’omuhi w’omusoro, oina obugabe obworukuhebwa. Baitu oina obujunanizibwa naiwe obwoine kuhikiriza.
Miga hanu hali ebi ebirukukwata ha bugabe n’obujunanizibwa bw’omuhi w’omusoro
Omusoro ogw’entahya- gusasurwa boona abali mumulimo gunu
Omusoro ogwe ntahya nigusasurwa ebiruka ebirukulibasa abantu nezirukutwara emigugu.
Bakama b’ebiruka nibasabwa kusasura omusoro ogw’entahya murundi gumu buli mwaka habwa buli kiruka.
Kinu kikuru
Ha kitongole ekya Transport Licensing Board (TLB), noija kuhebwa okulengwa okwahamu (ebisale eby’ekiruka hamu n’omusoro ogw’entahya).
Omusoro ogwa bakozi abarukutunga omusaara (PAYE)
Omusoro gunu nigusasurwa abakozi abarukutunga omusaara gwona hamu ogurukukira ha muhendo ogwa Shs.235,000 buli mwezi. Gunu omusoro gukwatirwayo buli mwezi kandi guherezebwa mu URA ogu arukusasura omusaara.
Miga hanu hali ebirukukwata ha kwoleka embalirra y’omusoro ogw’abakozi
Omusoro ogwa Withholding tax
– gunu gwija kusasurwa mukama w’ekiruka obwarahereza mu bwingi oburukukira ha UGX 1,000,000 hali ajenti w’omusoro ogwa withholding.
Omusoro ogwa Value Added Tax (VAT) – abasubuzi abarukutahya obwingi oburukukira ha Shs. 150,000,000 kuruga mubiruka mu mwaka gwona nibanihirwa kusoroza omusoro ogwa VAT kuraba mukugaba invoice (EFRIS)
Embalirra y’omusoro eri nkokweyolekere hanu hansi:
Sn |
Ekika ky’ekiruka |
Omuhendo buli tani rundi omuntu buli mwaka |
1. |
Pikipiki |
Shs. 20,000 buli ntebe omwaka gwona |
2. |
Ebiruka ebirukutwara abantu (PSVs) |
Shs. 20,000 buli ntebe omwaka gwona |
3. |
Ebiruka eby’emigugu kukira ha tani 2 |
Shs. 50,000 buli tani omwaka gwona |
Omusoro ogw’entahya ogwa Kampuni rundi ebitebe
Omusoro ogw’entahya habwa Kampuni gubarwa ha bicweka 30 buli 100 (30%) kusigikira ha ntahya eyekwihwaho omusoro( entahya yona hamu oihireho ebisale ebikwikirizibwa ebiturukibwe).
Kinu kikuru
Omusoro ogusaswire mumaiso gubarwa rundi gusarwaho hamusoro hambalirra eya hampero mu ritani yawe.
Omusoro gw’entahya ogw’omuntu buntu
Omusoro ogw’omuntu ogwentahya gusigikira mwidara ery’omuntu harukugwa mu ntahya ye.
Abasubuzi mumulimo gunu nibaijukibwa kwoleka entahya yabo rundi ritani eyabuli mwaka. Kinu nikikonyera kusaraho omusoro ogusaswirwe mu mwaka ogu.
Miga hanu habwe mbalirra y’omusoro ogw’entahya
Kinu kikuru
Hampero y’omwaka, URA nekuha amagezi kwoleka entahya kuraba mu ritani yawe noyoleka ebisale ebiturukibwe ha ntahya enu mu mwaka ogu (kinu nikikorwa habw’omuntu buntu hamu n’ebitebe rundi kampuni).
Miga hanu kwolekwa nkoku kirukukorwa