Kumusolo Kwenzingisa kumurangisi (Advance Income tax) – kwabuli mutwela.
Kumusolo Kwenzingisa kumurangisi (Advance Income tax) kusasulibwa babarambila mu bitima bye babandu ni khukendesa bibindu atwela ni kimikuku.
Babene bebittima bibilinga binobakhile khusasula Kumusolo Kwenzingisa kumurangisi kumulundi mutwela buli sitima buli kumwiko.
Manya shino:
Mushitongole shikaba Licence (TLB), bakhukelekha kumulundi mutwela PSV ni Kumusolo Kwenzingisa kumurangisi (PSV + Advance income tax).
Kumusolo kwe khusasula nga ukabana (PAYE)
Kumusolo kuno kuamba khumundu mulusokya lunouli ni bapakasi(beburangilisi namwe baandikhe) babakabana kubirisa kukusala kukwola UGX 235,000 buli kumwesi. Umurambisi kumusolo kuno khumusala kwomurambi wamala wakwakanisayo mu URA
Click here Miina ano khumanya kinmiwendo kya PAYE
Kumusolo kwa Withholding tax (WHT)
WHT Kusasulibwa numwene sitima nola nga warambile numundu uwakakasibwe khukubuusa(Withholding agent) khuburambi bwe kamapesi kabirisa ifuma ndwela (UGX 1,000,000)
Kumusolo kwa (VAT)
Urambila mubye ngena wingisa khubirisa tsifuuma shimya ni kamakhumi karano(UGX 150 Million) mumwiko mutwela usubilwa khubuusa VAT khumilimo kyowo kyesi ukelekhela khu (EFRIS
Kumusolo Kwenzingisa kumurangisi (Advance income tax) bakukelekhela khumuwendo shiina? rates of Advance income tax are stated below:
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Sn
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Shikuuka sheshitima
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Kamapesi (Mu UGX)/ ton
Namwe buli mundu buli kumwiko (per Passenger/year)
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1.
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Ipiki piki
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20,000 buli ndebe buli kumwiko
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2.
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Tsitaxi (PSVs)
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20,000 buli ndebe buli kumwiko
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3.
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Bitima bibisuta bibindu ni kimikuku nga biitwikha khubirisa mu Tani 2 (above 2 tones)
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50,000 buli Tani buli kumwiko
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Kumusolo kwenzingisa kwelituuli (Non- individual income tax)
Ingelekha ye kumusolo kwenzingisa mwituuli kuli 30% khu nzingisa yelituuli iyamakho kumusolo (gross income less allowable deductions).
Manya Shino:
Buli kumusolo kwenzingisa kumurangisi kwesi wasasula kubanzibwa, kwakhendeeza khumusolo kukwakhile khusasulibwa munzanjula ye inzingisa isembayo (final income tax return)
Kumusolo kwenzingisa kwamutweela (Individual income tax)
Kumusolo kwenzingisa kwamutweela kusinziila khu nyengo ye inzingisa yesi umundu akwamo (the income bracket).
Babarambila mulusokya luno bakhebusibwa khukhola inzanjula ye inzingisa lwe kumusolo buli khunzakamo ye kumwiko. Shino shiyetakho khukhalakho kumusolo kukwasasulibwa mumwiko akari.
Click here Miina ano Khumanya kimiwendo kye kumusolo kwe inzingsa
Manya Shino
Buli khunzakamo ye kumwiko URA ikhukhebusa khuwayo inzanjula yowo iye inzingisa khulwe kumusolo, khuwayo isasula yosi iyakholebwa mumwiko (nga mutwela nalundi nga lituuli).
Click here Miina ano Khumanya nga nibakhola inzanjula
