Babetubila mulusokya lwebusubuzi bwe kamakholelo mu Uganda bakhile khukhwiandikhisa ni

Shitongole shishiandikhisa kamatuuli;

• shiandikhisa babandu ni bitongole Mwinambo, (URSB) khuandikhisa ikampuni
• Shitongole shishikelekha kumusolo Mwinambo sha (URA)

• Ni buwuli bwe asi nga bwebirimba nga KCCA, Munisipal, namwe Town Council khufuna lukusa lwe khusubula (for a trading license)

Manya Bino:

Nga wamalile khiandikhisa sitongole sikhola bibindu shakhiile khulondelela kamakambila ke bitongole bya gavumenti nga.

• Shitongole shilondola Kumutindo kwe bibindu Sha- Uganda National Bureau of Standards (UNBS)
• Shitongole Shilolelela bye tsingubo mwinambo sha -National Textile Board (NTB)

For individual

• National ID or any other two of the following valid identification documents: Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card, etc.
• Certificate of registration (incase you are in business)
• Statement of particulars and partnership deeds (in the case of a partnership)

For non-individual

• Company Form 20
• Certificate of incorporation

Miina ano  wiyongele khumanya byekhukhwiandikhisa

• Keniyakho khu URA portal  ura.go.ug
• Miina ano Khukwiandikhisa nga Umundu
• Miina ano Khukwiandikhisa mubukali

Nga umusasuli we kumusolo uli ni Bulayi. Mungeli ikindi iliyo ikifunisi yesi wakhila khukhwolelesa.

Miina ano Bulayi atwela ni ikifunisi yomusasuli we kumusolo

Click here  for your obligations as a taxpayer.

Busubuuzi Bukeekhe/ Kumusolo kwe khukhwambasilisa(Presumptive Tax)

Kumusolo kuno kukelekhbwa busubuuzi bubukulisa khubira tsifuma lukhumi (UGX 10,000,000) nenga sibwolesa tsifuma simya sitweela ni kamakhumi karano(UGX150,000,000) tawe

Kumusolo kwe kamatuuli (Corporation tax)

Kumusolo kuno kukelekhbwa lituuli (non-individual) lye busubuuzi mulusokya luno mungeli iyabirisibwa khumuwendo kwa 30%

Kumusolo kwa (VAT)

VAT kumusolo kukukelekhebwa khubindu bibirambisibwa nalundi kukelekhebwa khumuwendo kwa 18%khu bikulisibwa ni umundu urusibwakho kumusolo i.e.uyo uweandikhisa namwe uwakhila khukhwiandikhisa lwa VAT. Shipimo she khukhwiandikhisa lwa VAT shili nga wingisa khubirisa tsifuuma shimya ni kamakhumi karano(UGX 150 Million) namwe tsifuma kamakhumi kataru na musanvu ni shisinza (UGX 37.5 million) mumyesi kikisokha kitaru nga kilondana.

Click here Miina ano khukhwiandikhisa lwa VAT

Please note:

Basasuli bekumusolo boosi bakhila khukhwiandikhisa lwa EFRIS ela bakelekhele khu e-invoices

Click here Miina ano khumanya nga niwiandikhisa lwa EFRIS

Kumusolo kwa LOCAL EXCISE DUTY

Kuno kukelekhebwa khubindi bilala bibyama ibulafu we linambo namwe bibikholebwa mwinambo ni burambi

 Click here Miina ano khumanya kimiwendo kya Local Excise Duty rates

Kumusolo kwa Withholding tax

Kumusolo kwa (WHT) kuli kumusolo kwenzingisa kukuambililwa ni ubanzibwa (Withholding agent) nga asasula umundu ukundi (Payee). Nga babakhola  tsingubo  bakulisile tsitsyolesa ifuma ndwela (1 Million) umundu we bibindu bibikulisibwile akelekha WHT khumuwendo kwa 6% . Likholelo ibaluwa ifukilisa khukobosayo kumusolo, shishkiyeta khukhendeza kukukibanzibwa munzokesa inzingisa isembayo(final Income tax return.

Manya Shino

ThKumusolo kumuambilile kuilibwa nga likobi/ kukhendesebwa khmusolo kukuli nikhusasulibwa munzanjula ye inzingisa isembayo (final income tax return).

Click here fMiina ano khumanya bya Withholding 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.

Click here Miina ano khumanya kinmiwendo kya PAYE

Inzokesa ino ikholebwa nga tsinzokesa tsitsindi tsye kumusolo kwe inzingisa (Income tax returns)

Click here Miina ano khumanya nga nukhola inzokesa

Nga wamalile inzokesa, ubanzibwa khusasula kumusolo kukhubanzibwa nga urambisa tsingeli tsitsiliwo tsitsyamanyikhana nga; banks, mobile money, EFT, RTGS, VISA, Mastercard,USSDcode (*285#) nibibindi.

Manya Sino: Shifukhu shye khukhola inzokesa nisyo shifukhu shekhusasulilakho. (the due date for payment of tax is the same as that of return filing).