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Omusolo gwa VAT kye ki?

musolo gwa VAT oba oga nnamulanda gwegwo oguwoozebwa okuva ku byamaguzi oba obuweereza ebyassibwako omusolo ogwo. Omusolo guno guggibwa ku buli mutendera omuwendo lwegwongerwa ku kitundibwa.

Mu Uganda, omusolo guno guwoozebwa okuva ku byamaguzi oba obuweereza kwegwassibwa (taxable supply), ebikolebwa wano ssaako n’ebyo ebiyingizibwa eggwaga nga bino birina okuba nga bitundibwa oyo yenna eyawandiisibwa ku musolo gwa VAT.

Waliwo ebyamaguzi oba obuweereza okutassibwa musolo guno nga bino bimanyiddwa nga exempt supplies.

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Ono ye muwi w’omusolo alina bizinesi ekola ettunzi erisukka ensimbi obukade 150, ng’ate atunda ebyo omusolo gwa VAT kwe gwassibwa.

Bw’oba ng’olina bizinesi kika kino kyokka nga teweewandiisanga, okubirizibwa okwewandiisa ku musolo gwa VAT bunnambiro.

Muno mulimu bizinesi nga supermarket, zi hardware, abatunda lejjalejja, bano bwe baba nga basobola okukola ettunzi eryogeddwako waggulu .

  • Weewandiise ku nkola ya EFRIS
  • Kuharge and collect VAT on taxable supplies by issuing an e-invoice
  • Teekamu ennyanjula ya VAT mu nnaku 15 oluvannyuma lw’omwezi okuggwaako
  • Kuuma ebiwandiiko bya bizinesi
  • Weewale okuwaayo ebiwandiiko ebitali bituufu eri URA
  • Sasula omusolo gwa VAT mu nnaku 15 oluvannyuma lw’omwezi okuggwaako

Nsalesale w’okussaamu ennyanjula oba litaani ya VAT y’omu n’ow’okusasula omusolo ogwo.

 

 

  • Kino kikusobozesa okutunda ebyamaguzi eri ebitongole bya gavumenti ssaako ebirala ebinene nga kino kiyambako bizinesi okukula.
  • Weewala obuzibu obuli mu kugerekerwa omusolo ogutali gwa bwenkanya.

Yee. Oteekeddwa okwewandiisa ku nkola ya EFRIS bw’oba olina bizinesi eyawandiisibwa ku musolo gwa VAT mu kitundu 73 A (2)eky’etteeka eriruŋŋamya enkuŋŋaanya y’omusolo.

Nyiga wano  okumanya ebisingawo ku ngeri y’okwewandiisa ku nkola ya EFRIS

Olina obuvunaanyizibwa bw’okussaamu ennyanjula oba litaani ya VAT.

Nyiga wano okumanya engeri gy’ossaamu ennyanjula oba litaani ya VAT.

Oluvannyuma lw’okussaamu ennyanjula oba litaani, oteekeddwa okusasula omusolo oguba gulagiddwa mu litaani eyo ng’okozesa enkola ey’enjawulo okugeza  bbanka, mobile money, VISA, Mastercard n’enkola endala.

Olina eddembe ly’okusasulwa ensimbi zino singa VAT gwe wasuubulira ku byamaguzi asinga oyogw’oba ogasse ku byamaguzi byennyini ng’obitunda. Ensimbi zino bwe ziba ziwera obukadde 5, olwo okkirizibwa okussaamu okusaba okwo. Wabula, invioce ziba zirina okuba nga za nkola ya EFRIS.  

Kino kisobola okukolebwa singa ossaamu ennyanjula oba litaani ya VAT eya buli mwezi bwe weezuula ng’olina ensimbi z’okukuddiza olwo ossaamu okusaba kwo awo wennyini.

 

Okumanya ebisingawo, tutuukirire ku woofiisi zaffe okwetooloola eggwanga okufuna okuyambibwa oba tukubire ku ssimu zaffe ezitasasulirwa; 0800117000/0800217000 oba ku WhatsApp: 0772 140000

 

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