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

Add to Bookmarks
Print Friendly, PDF & Email
(Visited 1 times, 1 visits today)

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.

Okuganyulwa/Okukendezebwa kw’emisolo wansi wa Domestic Taxes

Omusolo ku byamaguzi ebigerekeddwa ebikolebwa mu ggwanga oba ebiyingizibwa mu ggwanga (Excise Duty)

Ekika ky’omusolo ekikendeezeddwa

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Tewali musolo gwa Excise Duty ku bizimbisibwa bikozesebwa mu kuzimba ekkolero (okuggyako agatta omutindo ku birime, okukola ebiriibwa, ebikozesebwa mu malwaliro, ebizimbisibwa, okukola ebikozesebwawo, okukolerera ebiddussi n’okubisengeka, ebikozesebwa awaka, entebe, emmeeza, ebitereke n’okubikuuma, obubaka bwa tekinologiya oba okulima okwetunzi)

Alina okusiga waakiri ddoola (USD 50m) oba bwe waba omukolerezi omulala agattako ensimbi ezenkanankana USD 50m

Tewali musolo ku bizimbisibwa eby’ekolero oba ekiyumba omuterekebwa nga oggyeko ebyo ebiri mukatale akawano, ebikozesebwa ebikoleddwa wano n’ebiteekebwamu. Omukozi mu paaka ya makolero, awakolerwa awateekeddwawo oba bizinensi endala wabweru wa paaka ya makolero oba awateekeddwawo awakolerwa asiga mu kukola ebyamaguzi mu birime, akola oba asengeka ebyeyambisibwa mu malwaliro, ebikozesebwa mukujanjaba oba awatundibwa ebijanjabisibwa/famase, ebizimbisibwa, ebiddusi, ebikozesebwa awaka oba akola entebe, emmeeza, matiiriyo, empapula, okwokesebwamu n’okufulumizibwa kwa matiiriyo aliko endagiriro.

Olina okusiga waakiri ddoola z’Amerika obukadde kkumi (USD 10m) eri omusiga nsimbi omugwiira ne ddoola z’Amerika emitwalo asatu (USD 300,000) eri banansi ba EAC oba ddoola z’amerika emitwalo kkumi n’etaano (USD 150,000) wa okusigibwa kw’ensimbi we kukolebwa mu mambuka ge ggwanga.

 

Okuganyulwamu/Okukendezebwa kutandikira ddala ku lunaku olutandikibwako oluteekeddwawo bizineesi, okukendezebwako/okusonyiyibwa oba okuganyulwa kwekumu okuweebwa omukozi ali mu paaka ya makolero, awakolerwa awateekeddwawo. Omusiga nsimbi/yinvesta ateekwa okukozesa ebitundu nsavu ku kikumi (70%) ku bikozesebwa ebyawano n’okukozesa abakozi 70% ku banansi ba EAC (East African Community) abalina okuba nga batwaala 70% ku musaala ogusasulwa.

Omusolo gwa Sitampu/Stamp Duty

Ekika ky’omusolo ekikendezeddwa

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Tewali musolo gwa sitampu ku kukola okwebiwandiiko bino wamanga

     i.        Debenture (ebbanja); oba ebbanja ku bizimbe oba awatali, ng’omusingo gwe guli katale – ogw’omuwendo omugatte

   ii.        Further charge/ensimbi ezibanjibwa ku mwewozi ku bbanja eryongeddwako eri ebintu gamba ebizimbe – eby’omuwendo omugatte

a)   Singa omukolerezi omuggya, atuukiriza ebiriwo, alina obusobozi obukozesa waakiri ebitundu 70% ku bintu ebikozesebwa ebikoleddwa wano nga ate akozesa abakozi waakiri 70% banansi abalina omusaala omugatte ku gw’omukolerezi omuggya nga ate entandikwa gyasiga waakiri eri obukadde bwa ddoola z’Amerika ataano (50 million US Dollars)

 

 

  iii.        Okupangisa kw’ettaka- okw’omuwendo omugatte (lease of land);

  iv.        Okwongera ku nsimbi (emigabo)

    v.        Okukyusa ettaka

  vi.        Endagaano okuwa empeereza ku kwekenenya ekifo oba okukola ekifaananyi eky’ekintu ekyagalwa 

b)   Singa omukolerezi aliwo, atuukiriza ebiriwo, alina obusobozi obukozesa waakiri ebitundu 70% ku bintu ebikozesebwa ebikoleddwa wano nga ate akozesa abakozi waakiri 70% banansi abalina omusaala omugatte ku gw’omukolerezi aliwo okuva ku lunaku omukolerezi lwakola oba lwa yongerako okusiga ensimbi okulala okwenkanankana obukadde bwa ddoola asatu mu butaano (35 million US Dollars)

Omusolo ku Nnyingiza

Ekika ky’omusolo ogukendezeddwa (Ekika ky’okuganyulwa)

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Ebitundu 6% ku musolo ogusigazibwa eri omusasuzi oluvannyuma lw’okukola ensasula eri abakuwa ebyamaguzi (WHT)  okusonyiyibwa ku nsasula eri ebyamaguzi

Okuzibwa obuggya kwa myezi kkumi n’ebiri (12)

Wa Kamisona wakakasiza nti omuwi w’omusolo abadde agondera/agoberera obuvunanyizibwa/ebiragiro wansi w’amateeka g’omusolo

 

 

 

Okumanya ebisingawo, kyalira woofiisi ya URA ekuli okumpi oba kuba essimu etasasulirwa ku 0800117000/0800217000 oba WhatsApp: 077214000

 

Click here to download A Guide to Taxation of the Manufacturing Sector
Add to Bookmarks (0)
Print Friendly, PDF & Email
Skip to content