Esolo lo ekampuni (Corporation tax)

Erai lo esolo lo itatacio ikampunin lu ejaasi aisubus na aijuk iboro lu agaria akwapin. Itatacio do ngesi obeyi lo ejena lo akais auni angun kwatat (a standard rate of 30%).  

Esolo lo lo ameda lo itatacio itunga ikulepek (Individual Income tax)

Erai lo esolo lo itatacio itunga ikulepek lu ejaasi orionget ngon itosomaete itiyaisinei lu angin itunganan.

Kicikak ne anu adumun ace nu itiaisinei lo esolo alo ameda lo itunga.

Esolo lo etiakaro oropit lo ebakai ebe odum otac (Pay as You Earn (PAYE))

Ekoto idio itunganan yen arai ekampuni lo ijuki agaria akwapin ido ojatatar keda eswamak lu etaci ngesi eropit angon elap lo edepari isirigin ilukumin akwataarei keda akais auni ikany (more than 235,000), eiwadikaun anu aitac esolo lo eropit, atiakanar esolo etaci eropit kosodi atacakin esolo ngon ne ejai URA angon elap.

Kicikak ne anu adumun itiaisinei lu esolo alo eropit (PAYE)

Esubusak lu agaria keere kotoma Uganda iburai eiwadikaun keda; 

• Erionget lo aiwadik aisubusaeta (Uganda Registration Services Bureau (URSB) kanu eiwadik ekampuni (for Company registration) arai ekiror lo aisubus
• Erionget lo Esolo (Uganda Revenue Authority (URA)) anu esolo

Kiitunite ebe (Please note):

Edaun eiwadikaun, ekotokin itunganan arimakin keda keere nu ekotosi iriongeta lu apugan (statutory body) kwape nat;

• Erionget lo epoloikitos nu eidar nu iboro alu alo asuban (National Environment Management Authority -NEMA)
• Erionget lo aigaligal nu ailok agaria (Department of Fisheries Control), Ekisil ka aijen nu adoketa (Regulation and Quality Assurance) lo ejai kwap na erionget lo Akor ka aidar ibaren ka ailok agaria (Ministry of Agriculture, Animal industry and Fisheries).
• Anu ekamak agaria ka agwelanarak agaria, mam alasisi kon isiteteuno arai emamei ijo enaba lo esolo.

Anu itunganan ilope (individual)

• Akadi na ajenio na akwap (National ID)
• Apapula na aiwadikaun (Certificate of registration)

Anu ekampuni (For non-individual)

• Afomu 20 na ekampuni (Company Form 20)

Apapula aitegear aisubus kwape ekampuni (Certificate of incorporation)

Kicikak ne anu ajenun iboro lu ekotoi anu eiwadikaun anu aisubus kon na aijuk agaria akwapin

• Ekotokin ijo aipejoikin elago lo URA ane ura.go.ug
• Kicikak ne anu eiwadikaun kwape itunganan ilope (individual)
• Kicikak ne anu eiwadikaun kwape yen mam erai itunganan ilope kwape nat ekampuni (non-individual)

Kicikak Ne anu ajenun akon apedorosio ka nu ebeit ijo aswam kwape atacan esolo.

Iburai ijo aidar aiwadikaeta kere nu ileleba ido ojokak nu ikamunitos agwelanar/aisubus kon. Ejok duc ajaut keda aiwadikaeta nu ejaasi apaarasi tetere ijo ipedori ajenun ebe aiwadikaet bo ani erai na apak aani?. Imoriaritos aiwadikaeta nu nuta;

• Aiwadikaeta nu ikamanara keda epone lo elosiya aisubus okaru kwape nat lu egwelitai, lu egwelaritai, igaraman lu etacitai, ka ace da (Income Statement records)
• Aiwadikaeta nu itodunitos iboro lu egwelitai ka lu egwelaritai (record or receipts/invoices)
• Aiwadikaeta nu itodunitos iboro lu ejatatar aisubus ka igaraman ke da (Balance Sheet)
• Eiwadikaeta nu itodunitos epone lo etacere eswamak eropit ka epone lo ecamanaran aisubus ka kesi (Payrol and appointment letters)
• Awaidikaeta nu iboro alu eyaununo akwapin aria ejaasi (import Schedule)
• Aiwadikaeta nu aingadis ana apiai (bank statements)
• Arisitin nu iburaere ijo igaraman ice da lu aisubus kwape nat akipi ka akim (Utility bills)
• Aiwadikaeta nu itodunitos agaria nu egwelanaro (ejaasi aisubus/oiduka) (fish stock records)
• Aiwadikaeta nu itodunitos eitiai lo iboro alu ejatatar aisubus (Asset Registers)
• Aiwadikaeta na alu ibajanaritos (debtors) ka ibajai (creditors) lu ejatatar aisubus.
• Aiwadikaeta nu acamanar anu agwelar arai agwelun aswamisio ane ejaasi luce (Supplier Agreements and payments)

• Idar aiwadikaeta nu ejokak (proper) anu aswamisio nu aisubus kere kotoa amusugun.
• Arai ikoto ijo aidar aiwadikaeta angajep ace arai osirigin lu akwap ace, ekoto ijo ailip kotoma aiwadikaik lo apolon lo URA ido ojaasi keda akiro nu ikotor ijo acamakino.
• Ne mam aiwadikaeta ejatatar amusugun, ekotokin ido ijo aitac egarama lo ejulan aiwadikaeta kon toni amusugun. Ekoto ejulan ngon orai lo ecamakit lo apolokinton URA (approved by the Commissioner).
• Idar aiwadikaeta tetere epatana ajenun esolo lo ebeit ijo aitac.
• Idar aiwadikaeta adaun ikar ikany ageun apak na ebeitos kesi anu airere koingaren.
• Erai erai aiwadikaet na ekotoi aitosom (necessary) anu akiro anu iswamauna eroko angeset na ekaru alo ikanyet, ekotokin do ijo aidar ngesi toni ne edaunotor akiro ngun nu ekotore aiwadikaet ngin.
• Aiwadikaeta nu idaritai ekoto ojatatar kede akiro keere nu edolitos ido ekoto ingadatete kopone alo epedorere alemun ka aijulakin opone lo ejena lo epedorere ajenun nu ejaasi toma. (standard understandable).

Kanu adumun akiro ace, kipejok eyapesi lo URA lo iyapiatar ijo anu agangat arai bo nat inom esimu lo abure 0800117000/0800217000 arai bo enerakinos olago (WhatsApp) 0772140000