Engeri Y’okuwooza Omusolo Ku Bali Mu By’enjigiriza (Ba Nannyini Masomero N’amatendekero) - Ekitongole ekivunaanyizibwa ku musolo mu Uganda

Ebyenjigiriza kwe kugabana amagezi, obukugu n’enneeyisa, okuyita mu kusomesebwa okuyita mu masomero n’amatendekero (formal education) wamu n’okuyita mu mbeera y’okusomesebwa awaka (informal education). Mu Uganda, okusomesebwa mu masomero n’amatendekero kukolebwa amasomero n’amatendekero okuyita mu pulayimale, sekendule, amatendekero g’ebyemikono ne zi ssettendekero oba University.

Abatuusa obuweereza bw’okusomesa n’okutendeka abayizi mulimu:

Essomero lya nasale, pulayimale n’erya sekendule
ettendekero lya waggulu oba university

ettendekero eriteekebwawo okusomesa abantu abakulu, okutendeka abantu mu by’emikono ssaako abo abalina obulemu ku mibiri gyabwe.

Amasomero n’amatendekero ga gavumenti

Gano gasuubirwa okusasula ebika by’omusolo bino wammanga:

Omusolo gw’abakozi ogumanyiddwa nga Pay As You Earn (PAYE)
Omusolo gwa Withholding tax (WHT) eri abo abatuusa obuweereza ku matendekero n’amasomero.

Amasomero n’amatendekero g’obwannannyini

Omusolo ku magoba eri amasomero n’amatendekero
Ennyingiza eri abantu ssekinnoomu nga bano ba dayirekita.
Omusolo ku nnyigiza y’abakozi oba Pay As You Earn (PAYE)
Omsolo gwa Withholding tax (WHT) okuva eri abo abatuusa obuweereza eri amasomero n’amatendekero. Bizinesi zonna mu Uganda zririna okwewandiisa ne Uganda Registration Service Bureau (URSB) olwo zikakasibwe mu mateeka.

Oluvannyuma lw’okwewandiisa, amasomero n’amatendekero galina okugoberera obukwakkulizi bw’okwewandiisa okuyita mu bitongole eby’enjawulo okugeza:

Minisitule y’ebyenjigiriza n’ebyemizannyo okufuna layisinsi ebakkiriza okusomesa abantu.
KCCA oba gavumenti ez’ebitundu okufuna layisinsi ebakkiriza okusomesa
Okwewandiisa ku musolo okufuna ennamba y’omusolo oba TIN
Akakiiko akafuga ebisomesebwa ku ddaal erya waggulu n’ekigendererwa ky’okukakasa ebisomesebwa kw’abo abaddukanya amatendekero aga waggulu.

Company Form 20
Certificate of incorporation

Nyiga wano fokumanya ebisingawo ku byetaagisa okwewandiisa ku musolo

Kyalira ekibanja kya URA ku ura.go.ug
Nyiga wano okwewandiisa nga kkampuni

Ng’omuwi w’omusolo, olina eddembe lyo ku nsonga z’omusolo. Kyokka era olina obuvunaanyizibwa bw’oteekwa okutuukiriza.

Nyiga wano okumanya eddembe lyo ng’omuwi w’omusolo.
Nyiga wano okumanya obuvunaanyizibwa bwo ng’omuwi w’omusolo.

Eri amasomero n’amatendekero ga gavumenti.

Omusolo gw’abakozi ogwa Pay As You Earn (PAYE)
Omusolo gewa Withholding tax (WHT) okuva eri abo abakola obuweereza eri amasomero n’amatendekero.

Amasomero n’amatendekero g’obwannannyini

Omusolo ku magoba ogwa Corporation tax
Omusolo eri ba dayirekita ba ssekinnoomu
Omusolo gw’abakozi ogwa Pay As You Earn (PAYE)
Omusolo gewa Withholding tax (WHT) okuva eri abo abakola obuweereza eri amasomero n’amatendekero.

Omusolo ku nnyingiza

Omuntu yenna atuusa obuweereza bw’okusomesa eri abantu ateekeddwa okwewandiisa ku musolo ku nnyingiza. Omusolo ku nnyingiza gukola kw’abo bonna abalina ennyingiza omuli abantu ssekinnoomu n’amakampuni.

Omusolo ku magoba. Omusolo guno gusasulwa kkampuni ku bitundu 30 ku 100 (30%) ku magoba agaba gakoleddwa.

Emiwendo gy’omusolo ogusasulwa abantu ssekinnoomu banna Uganda ku nnyingiza

Nyiga wano okumanya omusolo ogusasulwa abantu ssekinnoomu ku nnyingiza

Omusolo ku nnyingiza y’abakozi oba Pay As You Earn (PAYE)

Any person dealing in education services business and offers employment is required to be registered for Pay As You Earn (PAYE). This tax can be withheld from both teaching and non-teaching staff who earn above UGX 235,000.

Weetegereze: Buli mukoze ateekeddwa okwewandiisa ku musolo n’afuna ennamba y’omusolo (TIN)

Nyiga wano okumanya emiwendo gy’omusolo ogusasulwa abatuuze n’abatali batuuze ba Uganda.

Omusolo gwa Withholding tax guggyibwa ku baguza amasomero n’amatendekero ebyamaguzi oba obuweereza

Omusolo guno gwe gumu ku bika by’omusolo ku nnyingiza era kuwoozebwa kw’abo abatuuza obuweereza oba ebyamaguzi eri amatendekero oba amasomero. Kino kiba bwe kityo eri oyo yenna asasulwa ensimbi 1,000,000 era ng’ebintu 6 ku 100 (6%) olwo ne gusasulwa eri URA.

Weetegereze: Buli atuusa obuweereza oba ebyamaguzi ateekedda okuba nga yeewandiisa ku musolo n’afuna TIN.

Nyiga wano okumanya ebisingawo ku musolo gwa Withholding tax.

Omusolo gwa VAT

Weetegereze: Obuweereza bw’ebyenjigiriza tekuggyibwa musolo gwa VAT. Kino kitegeeza nti obuweereza buno teri musolo gubuggyibwako, ekitegeeza nti nnannyini ssomero oba ttendekero teriteekeddwa kwewandiisa ku musolo guno.

Nyiga wano okumanya ebisingawo ku musolo gwa VAT

Ennyanjula oba litaani eno essibwamu nga litaani endala ez’omusolo ku nnyingiza.

Nyiga wano okumanya ebisingawo ku ngeri y’okussaamu ennyanjula oba litaani.

Oluvannyuma lw’okussaamu ennyanjula oba litaani, osasula omusolo oguba gulagiddwa mu litaani eyo ng’okozesa enkola ez’enjawulo okugeza bbanka, mobile money, VISA, EFT, RTGS, Mastercard, USSD code (*285#) n’enkola endala zonna.

Weetegereze: Nsalesale w’okussaamu ennyanjula oba litaani y’omu n’ow’okusasula omusolo.

OMUSOLO KU NNYINGIZA
Aganyulwa	Oweerero ku musolo	Ebbanga ly’obuweerero	Obukwakkulizo bw’okufuna obuweerero
Bannannyini masomero g’obwannannyini abakozesa abo abalina obulemu ku mibiri gyabwe	Okukenddezebwa ku musolo oguva ku nnyingiza ebitundu 2% eri abo abakozesa abalina obulemu ku mubiri	Ebbanga lyonna	Abakozi 5% nga balina obulemu ku mubiri
Abawi b’omusolo abasasula mu budde	Omusolo gwa Withholding tax ku bitundu 6%	Emyezi 12 naye nga gisobola okuzzibwa obuggya	Kkamisona bw’aba alina obukakafu ng’amatidde nti omuwi w’omusolo atuukiriza bulungi obuvunaanyizibwa bwe ku musolo.
Abawi b’omusolo bonna	Okukendeeza ebitundu 100% kw’abo abakola okunoonyereza ku science	Ebbanga lyonna	Eri oyo asaasaanya ensimbi mu kunoonyereza okw’ekikugu
Abawi b’omusolo bonna abatandikawo amatendekero g’eby’emikono.	Ensaasaanya mu kutendekebwa ekendeezebwa ebitundu 100%	Ebbanga lyonna	Abakozesa abatendeka banna Uganda ku ngeri y’okusomesa mu matendekero ga waggulu obutasukka myaka etaano

Teri musolo gwa VAT ku kusoma ngeri bizinesi gy’ekolebwamu n’okutunda ebyamaguzi ebikoleddwa mu Uganda.

Ebbanga lyonna

Oyo yenna okuganyulwa, ateekeddwa okussa ensimbi obukadde bwa ddoola 10 eri abagwira oba emitwalo 30 eri abo abasangibwa mu mawanga g’obuvanjuba bwa Afirika, okwo ssaako n’emitwalo 15 egya ddoola eri abo abasiga ensimbi ewala okuva e Kampala.

Obuweerero obwo butandika okukola ng’emirimu gino gitandise

Okutunda ebyamaguzi ebikozesebwa mu kusoma

Teri musolo gusasulwa ku bikozesebwa mu kusoma.

Ebbanga lyonna

Muno mutwaliramu ebikozesebwa mu kusoma kyokka nga bikoleddwa mu Uganda n’amawanga amalala agali mu mukago gw’obuvanjuba bwa Afirika.

ABALI MU BYENJIGIRIZA N’EMIZANNYO

Ebikozesebwa mu kusoma

• Omusilo gwa VAT gusasulwa ku bitundu 0 ku 100 (0%)

Emikebe egikozesebwa abayizi nga basoma.

• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT.

• Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff

	Ebyuma ebikola embaawo	• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT. Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff
	Ebyuma ebikola woloding (welding)	• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT. Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff
	Ebyalaani	• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT. • Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff
	Ekkalaamu eza kkala, , rulers, obusiimuula, stencils, technical drawing sets, tab za kkompyuta ezikozesebwa mu kusoma ebirungo ebikozesebwa mu laboratory okusomesa amasomo ga science.	• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT.
	Ebitabo ebisomebwa	• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT. Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff
	Bayibuli (Bible)	• Teri musolo gwa VAT gusasulwa okusinziira ku tteeka lya VAT. • Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff
	Kulaani (Qur’an)	• Omusolo gwa VAT gusonyiyibwa bweziba ziyingizibwa Uganda okusinziira ku tteeka lya VAT • Omusolo gusasulwa ku bitundu 0% ng’ebitabo bino biyingizibwa mu Uganda okusinziira ku tteeka lya East African Community Common External Tariff