Okukyusa/okukola ebitungibwa kye ki?

Okukyusa oba okukola ebitungibwa gwe mutendera gw’okukyusa n’okufuula ebikozesebwa nga bwebiri okudda mu biwuzi okukola ejjolera ly’engoye, n’ebyambalwa okuyita mu kuluka, okutunga, okugatirira ebiwuzi wuzi oba pamba. Ebintu ebitungibwa mulimu engoye/ebyambalwa, ebikozesebwa okubikka oba okwambazibwa entebe ezituulwako nga ebigoye, amaliba, ebikozesebwa awaka nga amasuuka, ebirinyibwako (kapeti) n’ebintu ebyenjawulo eby’amakolero

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Bizinesi ekola engoye oba ebitungibwa yetaagibwa okuwandiisibwa n’ebitongole bino wammanga:

  • Uganda Registration Services Bureau (URSB) ku lw’okuwandiisibwa kwa kampuni oba erinnya lya bizineesi.
  • Uganda Revenue Authority (URA) ku lw’emisolo
  • Local council authority okugeza KCCA, munisipo kanso okufuna layisinsi ekukkiriza okukola.

Weetegereze:

Oluvannyuma lw’okuwandiisibwa, oyinza okwetaagibwa okugondera oba okugoberera ebisanyinzo by’ebitongole ebiteekeddwawo mu mateeka nga;

  • Uganda National Bureau of Standards (UNBS) nga kino ky’ekitongole ekikakasa omutindo gw’ebikoleddwa.
  • National Textile Board (NTB) nga kino ky’ekibiina ekitwala abakola eby’engoye oba ebitungibwa

For individual

  • National ID or any other two of the following valid identification documents: Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card, etc.
  • Certificate of registration (incase you are in business)
  • Statement of particulars and partnership deeds (in the case of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Nyiga wano ku lw’obubaka ku byetaagisibwa oba ebisanyizo okuwandiisibwa

  • Weetagibwa okukyalira e kibanja kya URA ku ura.go.ug
  • Nyiga wano okuwandiisibwa nga ssekinoomu
  • Nyiga wano okuwandiisibwa nga atali ssekinoomu (Kampuni/ekitongole)

As a taxpayer, you’re entitled to rights. However, there are obligations that you must fulfil.

Nyiga wano ku bikwata ku ddembe n’obuvunaanyizibwa bwo ng’omuwi w’omusolo.

Click here  for your obligations as a taxpayer.

Omusolo oguwoozebwa ku bizinesi entonotono

Guno gwe musologuggyibwa ku bizinesi ezirina ettunzi mu mwaka erissuka obukadde kkumi (UGX 10,000,000) naye nga tezisukka bukadde kikumi mu ataano (UGX 150,000,000).

Omusolo ku kampuni

Guno gwe musolo oguteekebwa ku magoba g’ebitongole oba amakampuni agali mu kiti kino ku bitundu asatu ku kikumi (30%)

Omusolo VAT

Omusolo gwa VAT musolo guwoozebwa ku bya maguzi ku bitundu  (bitundu 18 ku 100 (18%) ku byonna ebikolebwa/ebifulumizibwa abo bonna abeewandiisa ku musolo gwa VAT. Omuwendo gw’ensimbi ogutandikirwako okuwandiisibwa ku VAT gwe mugatte/omuwendo gw’omwaka ogusuka obukadde 150 oba obukadde 37.5 mu myezi essatu  egy’omudirinnganwa.

Nyiga wano okuwandiisibwa ku VAT

Weetegereze:

Bonna abawi b’omusolo abawandiisiddwa ku musolo gwa VAT kibakakatako okuwandiisibwa ku nkola ya EFRIS olwo ne bagaba e-invoices.

Nyiga wano okumanya ngeri y’okuwandiisibwa ku EFRIS.

Omusolo gwa Local Excise Duty

Guno gwe musolo oguteekebwa ku bintu ebiyingizibwa mu ggwanga oba ebyamaguzi ebikoleddwa wano.

Nyiga wano  Nyiga wano okumanya omusolo ogw’enjawulo ku byamaguzi.

Omusolo gwa Withholding tax

Gwe musolo ku nyingiza ogugyibwa ku ssente ezisasulwa abantu abakuwa ebyamaguzi ogusigazibwa eri omuntu omu (ajenti) bw’aba asasula omuntu omulala. Singa akola engoye atunda ebyamaguzi waggulu wa akakadde k’ensimbi kamu, omuntu oyo aguziddwa ebyamaguzi ebyo asalako omusolo ogugyibwa ku ssente ezisasulwa akuwadde ebyamaguzi ku mutemwa gwa bitundu 6 ku 100 (6%). Ekkolero lifuna satifiketi eraga nti lisasudde omusolo mu kiseera ekyo eyambako okukendeeza ebbanja ly’omusolo ku nnyingiza eyenkomeredde.

Weetegereze

Omusolo ogugyiddwako gukendezebwako/gusalibwako ku musolo ogusasulibwa ku nnyingiza eyenkomeredde.

Nyiga wano okumanya ebikwata ku musolo gwa Withholding tax.

Omusolo Oguggyibwa ku bakozi

Omusolo guno gukola ku muntu oyo alina abakozi abafuna omusaala gwa  235,000 buli mwezi. Omusolo guno guggyibwa ku mukozi ne guweerezebwa eri URA.

Nyiga wano  okumanya bungi bw’omusolo oguwoozebwa ku bakozi abalina ennyingiza ey’enjawulo.

Enyanjula eno ekolebwa nga enyanjula endala ku musolo ku nnyingiza.

Nyiga wano okumanya engeri y’okussaamu ennyanjula oba litaani.

Bw’omaliriza okuwaayo enyanjula, wetaagibwa okusasula omusolo ogubaliddwa oba ng’okozesa ensasula eziriwo okugeza banka, mobile money oba essimu, VISA, Mastercard, EFT, RTGS, USSD code (*285#) ku ssimu n’enkola endala.

Weetegereze: Olunaku lw’olina okusasulirako omusolo lwe lumu n’olwokuwaayo enyanjula.

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