Gavumenti yassaawo omusolo ku bidduka nga guno gusasulwa ku buli ntandikwa y’omwaka, nga kino kyakolebwa okwanguyiza abo abalina ebidduka okusasula omusolo, n’ekigendererwa ky’okufuna ensimbi ez’okuzimba enguudo, okuziddaabiriza n’okwongera ensimbi mu kittavvu ky’eggwanga. Omusolo guno guggyibwa ku pikipiki, ebidduka ebisaabaza abantu n’ebyo ebikozesebwa okwetikka ebyamaguzi nga bisussa ttani bbiri.
Weetegereze
Okumanya obuzito bw’ekidduka, naddala ebyo ebyetissi by’ebyamaguzi, ofuna obuzito obumanyiddwa nga net weight nga buno busangibwa ku logbook, n’obwawula ku buzito obumanyiddwa nga gross weight, olwo n’ofuna obuzito bw’ekidduka (obumanyiddwa nga Loading capacity).
Kwe kugamba: Gross weight – Net weight = Loading capacity
|
SN |
Ekika ky’ekidduka |
Omusolo ogusasulwa buli mwaka ku buli ttani oba omusaabaze |
|
1 |
Boda boda |
20,000 buli musaabaze |
|
2 |
Ebidduka ebiri waggulu wa ttani 2 |
50,000 buli ttani |
|
3 |
Tuleera |
50,000 buli ttani |
|
4 |
Ebidduka ebisaabaza abantu (PSVs) |
20,000 buli musaabaze |
|
5 |
Bbaasi |
20,000 buli musaabaze |
Ebidduka ebyetissi by’ebyamaguzi
Singa ekidduka kyetikka ttani 7, omusolo ku kidduka kino gubalibwa nga bwe kiragiddwa wammanga:
Ttani X ensimbi ezisasulwa buli ttani
= 7 X 50,000
= 350,000 buli mwaka
Singa takisi yeetikka abasaabaze 14, omusolo ogusasulwa ku takisi eno gubalibwa nga bwe kiragiddwa wammanga:
Obunju bw’entebe X 20,000
= Entebe 14 X 20,000
= 280,000 buli mwaka
Singa bbaasi yeetikka abasaabaze 67, omusolo gubalibwa nga bwe kiragiddwa wammanga:
Obunji bw’emitto X 20,000
= 67 X 20,000
= 1,340,000 buli mwaka
Buli Boda boda yaweebwa olukusa okutikka omusaabaze omu ng’era esasula ensimbi 20,000 ng’omusolo buli mwaka.
Weetgereze
Kimanye nti omusolo ogusasulwa ku bidduka gusobola okukozesebwa okukendeeza kw’ogwo ogusasulwa ng’omwaka guweddeko omuntu bw’aba ng’assaamu ennyanjula oba litaani. Kino kitegeeza nti ofuna omusolo ogwandisasuddwa ku nnyingiza n’ogukendeezaako ogwo oguba gwasasulwa ku bidduka.
Motorcycle (boda boda)
A boda boda is licenced to carry one person and therefore pays 20,000 shillings as income tax every year
NOTE: Please note that advance income tax is a creditable tax in that when you file your income tax return, you reduce the tax payable by the Advance Income tax.