Eyayak Ajokis / Etemonokinak Agaria

Inyobo eiyat ajokis/eitemonokin agaria?

Araasi nu aswamisinei nu iyatakinete ajokis/itojokaarete agaria tetere eyangaro ne ejaasi lu agwelak/anyamak.

Ko Ugnada, ikampunin lu itemonokinete agaria nges iswamaete nu anu do agwelanar agaria ngun noi noi owoterin lu apolok, ne ejaasi lu ipoete inyamat anu agwelanar (restaurants) ka lu ijukete agaria akwapin (export).

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Etemonokinak 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 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 aitemonokin agaria

  • 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.

Esolo lo itatacio ekampuni (Corporation tax)

Esolo lo itatacio ekampuni anu eropit alo eisubus erai akais auni angun kwatat ikapun lu itatacio esolo ido orai ikapun lu egweluna alemar igaraman lu ecamakitai (30% of chargeable income-gross income less allowable deductions). Itatacio do esolo lo oropit lo edumuna.

Esolo lo itunganan ilope lo ameda/eropit (Individual Income Tax)

Erai lo esolo lo itatacio itunga ikulepek lu itemonokinete agaria abunget ane. Itatacio do ngesi eitiai lo egitigita otupitete eitiai lo ameda/ ikapun alu ilope.

Kicikak ne anu adumun itiaisinei lu esolo alo angina itunganan.

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

Ekoto idio itunganan yen arai ekampuni lo itemonokini agaria 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)

Ejai ameda na iyatakna agaria nu itemonokitai, ido itatacio VAT ne ejaasi iboro kwape nat angun kotoma oitiai edaunitai aitub sek (standard rate) lo itomon akany auni angun kwatat (18%). Agaria duc nu ijukaro akwapin (export) itatacio VAT lo enoot angun kwatat (Zero Rated).

Koany ebe:

Ekotokin do etemonokinak agaria eiwadikaun anu esolo lo VAT kosodete eiwadikaun anu aicil arisitin olago itosomaete EFRIS

Kicikak ne anu adumun nu ipu anu eiwadikaun keda anu EFRIS.

Esolo Lo Etiakaro Etacio (Withholding tax)

Esolo lo etiakaro etacio nges epone lo esolo alo ameda (income tax) lo etiakari ekagwoikiniton URA (Withholding Agent) okapun alu etacio itunganan anu aswam arai bo anu iboro alu egwelarit itunganan kotoma apak na aitac lo etacio (payee). Egwela etemonokinan agaria ike iboro/agaria ne ejai ice itunganan lu eitiai lo edeparit emilionit edope (goods above 1m), etiakari do yen itwegelitai iboro ngun esolo lo ikany ape angun kwatat (6%). Edumuni do etemonokinan agaria apapula na itodunit ebe edaunit ngesi aitac esolo lo (Witholding Tax Certificate). Na ingarakini ngesi anu eitidisiar esolo lo etaci ngesi engetakin ekaru.

Kicikak ne anu ajenun nu ipu nu ikamunitos esolo lo etiakanaro (WHT)

Ilelebio apapulai kwape adio apapulai nu esolo alo ameda edio keere.

Kicikak ne anu ajenun nu ipu anu eileleb apapulai kon.

Idau ijo aileleb apapulai kon nu esolo, ekotoi do ijo eitosom iponesio lu ejaasi anu aitac esolo kon. Kwape nat obank, isirigin lu osimu, akadi na isirigin na ebakai ebe VISA, eitosom iponesio ice lu ijukere ikapun kwape nat EFT, RTGS, Mastercard, USSD Code (*285#), ka ice da.

Koany: Aparasia nu aitac esolo eputosi/eriakasi kede nu aileleb apapulai da

Nu ikamunitos (Description)

Aisigalinikineta nu esolo (Tax Incentive)

Imotokan lu idarere alilim (Refrigerated Trucks)

Mam itatacio edio esolo keere lo ejai kwap na aimarimaret/abunget na ikanyet na ekisil lo esolo alo ikalotok lo Okide na Africa lo ekaru lo ilukumin iyaarei ka iwongon (Exempted from all taxes under the fifth schedule of the East African Community Customs Management Act, 2004).

Agoolai nu alilim (Cold Rooms)

Agola na alilim nges ne idarere alilim (ka ejaar efurig kwangen)  

Esolo lo iboro alu eyauno akwapin lo enoot angun kwatat (Import Duty is 0%) koupanara kede EAC CET (in accordance with the EAC CET).

Ingarakini kede aidario ka aingadao na agaria ne duc edaunere aikamun naarai ekoto do kesi edarete ane elilim kwape nat ice iboro da lu akor kwape nat akiring na akiteng (beef), akokorei, agaria, ka ace da.

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

 

 

 

 

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