Advance Tax on the Transport Sector
Anu bo imorimoriarit aibunget na alosit anu esolo (What does transport sector consist of for tax purposes)?
Anu ikamunitos esolo, imoriarit aibunget na alosit ko Uganda nu ikamunitos imotokan lu itolosere itunga ka imugug.
Ibusakinit aisubusaeta kere nu alosit koÚganda aiwadikaun keda
- Erionget lo aswamisio ka alosit (Ministry of Works and Transport) anu adumun alasisin
- Erionget lo esolo (Uganda Revenue Authority) anu esolo
- Kanu ekampuni (non-individual), ipedori ijo aiwadik ekiror lo ekampuni kon keda erionget lo aiwadik aisubusaete (Uganda Registration Services Bureau-URSB).
- Ekotokin do ijo adumun ekisil lo ayuara na aluce ane ejai edio esubusi lo anu ayuara kotoma ationis (Secure a third party or comprehensive policy with any insurance company).
Kanu ituan obe (Individual)
- Akadi na akwap (National ID)
- Apapula na aiwadikaun (Certificate of registration)
Kanu ekampuni (Non-individual)
- Afomu 20 na ekampuni (Company form 20)
- Apapula na aiwadikaun (Certificate of incorporation)
Kicikak ne, kanu adumun ace nu ikamanara keda aiwadikaun.
- Ekotokin ijo adolokin elago lola URA ura.ug
- Icikak ne kanu aiwadikaun kwape itunganan ilope (Individual)
- Icikak ne kanu aiwadikaun kwape ekampuni (non-individual)
Kwape atacan esolo, ejaasi ijo apedorosio kon ido, ejasi nu ebeit ijoda aitodolikin/aswam.
Kicikak ne kanu apedorosio kon keda nu iburai ijoda aitodolikin kwape atacan esolo.
Esolo lo itegearet lo ameda –itunga kere (Advance Income Tax-all players)
Esolo lo egei itatacio imotokan lu itolosete itunga ka iboro arai imugug. Ikulepek imotokan ngunibusakinit aitac esolo lo egearere irwan atipet angon karu kanu angon emotoka.
Kiitunite ebe, kotoma akansulo lo aicil alasisin (Transport Licensing Board-TLB), ecilakino ijo aimararet adiope (Single Assessment) (PSV + Esolo lo itegearet)
Esolo lo Eropit (Pay as you earn (PAYE))
- Itatacio esolo lo bon ne ejasi eswamak kotoma aibunget ana lu enyamete eropit lo edeparit ilukumin akwat aarei akais auni ikany (235,000) angin elap. Etubori lo einakit ngesi aswam isirigin ngun osodi aijukar URA.
Kicikak ne kanu aidules ikamanara keda itiaisinei lu esolo alo PAYE
Esolo lo Etiakaro eroko etaca (Withholding tax)
- Etacete ikulepek imotokan arai egwelasi kesi iboro lu eitai lo edepari emilionit ediope (UGX. 1,000,000) ane ejai agwelan lo iwadikauna anu atiakanar esolo lo.
Esolo lo ameda ana iyatanakin oboro (Value Added Tax -VAT))
Anu isubusin lu edumununete ikapun lu edeparete imilioninin akwatat akais akany (UGX 150,000,000) okaru kotoma aisubus ana aitolot itunga ka iboro ibusakinit aijaun esolo lo ameda ana iyatanakin oboro (VAT) kotoma angon egwelet ido ekoto ocili arisiti na EFRIS.
Anu bo itiaisinei lu esolo alo itegeari (What are the rates of Advance income tax?)
Itiaisinei lu esolo alo itegeari itodunitai omesa kalo:
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Enaba |
Epone lo emotoka |
Eitiai isirgin anu angin ikilos elukumit arai bo nat aloton angina karu (Amount (in UGX) per ton or passenger per year) |
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1. |
Epikipik |
20,000 anu angin eicolong angin karu |
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2. |
Imotokan lu itolosere itunga (Passenger Service Vehicles (PSVs)) |
20,000 anu angin eicolong angina karu |
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3. |
Imotokan lu iboro/imugugu lu alangir na edeparit ilukumin iarei (Goods/freight vehicles above 2 tones) |
50,000 Anu angin alangir na edeparit ikilos ilukumin iaarei |
Esolo lo ameda na ekampuni (Non Individual Income tax)
Eitiai lo esolo alo ameda na ekampuni erai akais auni angun kwatat (30%) anu angun isirigin lu itatacio esolo (ikapun keere alemar atiakanareta nu ecamakitai)
Kiitunite (Please note)
Itidisiaro esolo lo awasia lo ebeit ijo aitac kede eitiai alo esolo alo itacit ijo anu eitegeara. (Advance income tax).
Esolo lo itunganan ilope (Individual income tax)
Eitiai lo esolo lo etaci itunganan etupit eitiai lo ikapun alu edumununei ngesi.
Isiitikitai eswamak (players) lu orionget alo aileleb apapulai nu esolo angeset na edio karu keere. Ingarakini na kesi aitidisiar/atiakar esolo lo edaunit ngesi aitac eroko ekaru engetakina.
Kicikak ne anu adumun itiaisinei lu esolo alo ameda
Koany
Angeset na ekaru, isinyikoikinit URA ijo aileleb apapulai kon nu esolo alo awasia, kiitunite igaraman keere lu aisubus lu itacit ijo (anu itunganan ilope (individual) ka ekampuni da (non-individual)
Kicikak ne anu ace da nu ilamunitos aileleb apapulai kon nu esolo
- Kolot olago lo URA (Visit the URA web portal on ura.go.ug)
- Kicikak aijanakineta nu olago, Eiwadikao anu aitac (“e-Services”, “Payment registration”)
- Ilelebik enaba kon lo esolo (Input your TIN)
- Koseu epone lo esolo alo ikoto ijo aitac (Select tax head as Income tax)
- Esolo lo itegearere anu emtoka (Advance tax for motor vehicles)
- Koseu ailelebikinet na sodit (Select original assessment)
- Ilelebik enaba lo emotoka kon (Input your vehicle registration number)
- Ilelebik enaba kon lo esolo (Input TIN)
- Koseu ekaru (Select the assessment year)
- Ilelebik aiwadikaet na aput ana itodunitai (Enter text from the given image)
- Kicikak ijuka “Click submit”
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ESOLO LO AMEDA |
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Lo imedauni |
Aisigalikinet |
Apak na edauni |
Nu ekotoi ijo aswam anu adumun |
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Lu idegei (Aircraft Operators) |
Aisigalikineta nu einakitai lu idegei |
Apaarasia Kere (Indefinite) |
Einakitai itunga lu isubusaete aisubus na aitopor okwamin arai aisigaanar idegei |
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Etolotok lu akwapin (Foreign transporters)
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Alemaro na ameda ana edumuna kotoma aisubus na aitolot itunga ka iboro arai ibaluwan lu eyaununo akwapin. |
Apaarasia Keere (Indefinite) |
Aitoloto na itunga arai imugug arai ibaluwan lu epote akwapin. |
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Epone/Description |
Aisigalikineta nu esolo (Tax incentive) |
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Imotokan lu aisubus lu alangir na edeparit ilukumin akais aarei (20 tonnes). |
Anu ekaru edope, mam itatacio esolo lo ayaun iboro akwapin (import duty), Itatacio esolo lo ameda ana iyatanakin oboro (VAT is payable) |
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Aturakitan nu erot nu ewuriaka (Road Tractors for semi – trailers). |
Anu ekaru edope, mam itatacio esolo lo ayaun iboro akwapin (import duty), Itatacio esolo lo ameda ana iyatanakin oboro (VAT is payable) |
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Imotokan lu edakete/itolosere imugug lu alangir na edeparit ikilos ilukumin ikany (5 tones) ido ikidioko adepar ilukumin akais aarei (exceeding 5 tones but not exceeding 20 tonnes) |
Anu ekaru ediope, itatacio esolo lo ayaun iboro akwapin (import duty) lo itomon anu akwatat abois na akais aarei anu akwatat |
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Amerin ka acuman ace nu imoriaritos nu imarimaritai; 1. Nu itolosere itunga ka imugug keere lu alangir na ikilos ilukumin akais aarei ikany kuju 2. Amerin (Cable ships), ifactories lu ilekosi akipi (floating factories), atakerin nu ikamere iboro lu akipi lu alangir (whale catching vessels), acuman nu ikamere agaria, ka ace da. Mam kerek imoriarit lu ikamere agaria anu abolish (EXCEPT sport fishing vessels) 3. Amerin nu ikwamin (Weather ships), hopper barges, lighters and pontoons) acuman nu itolosere iboro ka itunga akipi (being flat decked vessels used for transportation of persons or goods) 4. Atakerin nu etubere icuria (Ferry boats), atutubena keck a lu itupere kesi (parts and accessories) ido olemaritete amakaran |
Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004
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Kanu ajenun ace nu ipu ka adumun agangat adio kere, odolok iyapiesin lu URA lu idunyatar ijo arai inom esimu lo abure 0800117000/0800217000 arai bo nat olago (WhatsApp): 0772140000
