Okuwooza Omusolo Eri Abagula N’okutunda Ettaka N’ennyumba (Ba Kayungirizi)
Kayungirizi w’ettaka n’amayumba y’ani?
Ono ye muntu agula n’okutunda ettaka, amayumba ng’ono aweebwa olukusa okuva mu minisitule y’ettaka, amayumba n’enkulaakulana y’ebibuga. Abasuubula n’okutunda ettaka n’amayumba era batera n’okubeera ba kayungirizi wakati w’abapangisa ne ba landiloodi.
Mu Uganda, abagula n’okutunda ettaka beewandiisa n’ebitongole bino wammanga:
- Uganda Registration Services Bureau (URSB) okufuna erinnya lya bizinesi
- Uganda Revenue Authority (URA), okwewandiisa ku musolo
- Gavumenti z’ebitundu okugeza KCCA, municipal council, okufuna layinsinsi ya bizinesi ye.
Weetegereze: Oluvannyuma lw’okwewandiisa, atunda n’okugula ettaka n’amayumba yeetaaga okwewandiisa n’ebitongole bino wammanga:
- Uganda Investment Authority (UIA)
- Ministry of lands, housing and urban development.
- National Environment Management Authority (NEMA)
Eri abantu ssekinnoomu
- Endagamuntu (National ID) oba ekimu ku biwandiiko bino; Driving permit, akakonge k’okulonda, endagamuntu y’ekyalo, ey’omulimu, sitatimenti ya bbanka n’ebirala.
- Satifikeeti ekakasa nti bizinesi yo yawandiisibwa
- Ekiwandiiko ekiraga okukkiriziganya okukola bizinesi eri abo abakolera awamu (partnership deed)
Eri kampuni
- Company Form 20
- Certificate of incorporation
Nyiga wano okumanya ebisingawo ku byetaagisa okwewandiisa
- Kyalira ekibanja kya URA ku ura.go.ug
- Nyiga wano okwewandiisa ng’omuntu ssekinnoomu
- Nyiga wano okwewandiisa nga kampuni
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.
Omusolo ku magoba ku bizinesi yo (Corporation tax)
Guno musolo ku nnyingiza era nga guggyibwa ku magoba kampuni g’eba ekoze, era guwoozebwa ku bitundu 30 ku 100 (30%) ku magoba.
Omusolo oguggyibwa ku musaala gw’abakozi
Oyo yena akola omulimu gw’okugulan’okutunda ettaka n’amayumba ng’alina b’akozesa, b’asasula omusaala nga gusukka ensimbi 235,000 buli mwezi ateekeddwa okwewandiisa ku musolo gw’abakozi, n’agukunngaanya oluvannyuma n’agusasula eri URA.
Nyiga wano okumanya emiwendo egisasulwa abakozi mu musolo
Omusolo gwa Withholding tax
Omusolo guno ku nnyingiza guggyibwa kw’oyo aba atunda ebyamaguzi, nga zino zimuggyibwako mu kiseera ng’asasulwa, ku bitundu 6 ku 100 (6%).
Omusolo gwa Withholding tax ku bitundu 6% gukendeezebwa ku nsimbi ezisasulwa landiloodi singa ziba zisukka akakadde kamu, nga kino kikolebwa ajenti wa URA eyaweebwa olukusa okukunngaanya omusolo ogwo. agent.
Wetetegereze: Omusolo ogukunngaanyizibwa gukendeezebwa ku musolo oguba ogw’okusasulwa bizinesi eyo.
Nyiga wano okumanya ebisingawo ku musolo gwa Withholding tax.
