Y’omundu oyukathunga erithaka ahabw’eririghulya kandi inalyongerako omubongo inalhisara-saramo mwa like-like eky’erilheberyako inasaramo obu poloti obwa 50X100, inahiramu eby’erikolhesya ng’amasanyerezi, amaghetse hakuhi nalyo, kandi inahiraho ng’enyumba hayima n’esyangulhakulhana n’ekyilhubirirwa ekye erikanya okwa mubongo ow’erithaka eryo.

Omundu oyu anganabya: mundu kinyabundu, ekampane kutse omukagho

Abandu abosi bakasubura amathaka omwa Uganda, batholhere erisakangisya esya suburu syabo. Batholere ibasihandikisya ne:

• Uganda Registration Services Bureau (URSB) habwe enyawaliho ey’erisakangwa
• Uganda Revenue Authority (URA) ahabw’emisolho
• Local council authority e.g. KCCA, municipal council, ahabw’erithunga e layisesi y’esuburu.

Omundu

• Endaga mundu
• Enyawaliho ey’erisakangwa

Ekambane

• Company Form 20
• Certificate of incorporation

Eriminya ebisingire okwahano, himatha hanu

• Bungira ekyibanza eky’e ura.go.ug
• Himatha hanu wamabya ighulhi mundu kinyabundu
• Himatha hanu wamabya ighulhi kambane.

Himatha hanu eriminya obughabe bwaghu n’obuthekwa-buthekwa bwaghu.

Omusolho ow’emingirirye owakathuhibawa n’esya kampane

Omusolho oyu, akalhusibawa okw’amaghoba oyukaghulha n’erighulya amathaka, okwa mughenzo owa 30%.

Himatha hanu eriminya ebinene okwa mibaririre ey’omusolho oyu.

Omusolho ow’emingirirye owa kathuhibawa omundu kinyabundu:

Abandu kinyabundu abali omwa mubiri oyu, bawithe erithuha omusolho ow’emingirirye erilhusirirya okwa milengo oy’omusolho eyalimu.

Himatha hanu eriminya ebinene okwa mibaririre ey’omusolho oyu.

Omusolho ow’eryongerako omubongo (VAT)

VAT ni musolho owakathuhibawa n’oyukakolhesaya ekyindu, akathuhibawa okwa mughenzo owa 18% okwa bindu ebyosi ebikakolesibawa omusolhi. Omusolhi erisakangwa okwithuha omusolho oyu, atholere eribya inakingiraya om’omwaka obukekulhu obulhabire okwa 150 kutse obukekulhu 37.5 omwa mezi asathu awakwa mirirene.

VAT yiri okoyo oyukingiraya obukekulhu obulhabire oku 150 om’omwaka.

Himatha hanu  wangasakangwa okwa VAT

Ghuhambe kyino:

Obulhi musolhi ghosi oyusakangirwe okwa VAT atholhere erisakangwa n’okwa EFRIS neryo nibya akaghaba esya e-invoices.

Himatha hanu Eriminya binene okwi sakangwa okwa EFRIS

Erithaka erithe kwakyi, siririthuha omusolho wa VAT alhiriryo erithaka erikulhakulhene (ikune nga maghetse, esyanyumba, hayima n’ebindi n’ebindi) lhikathuha omusolho owa VAT okwa mughenzo wa 18%.

Omusolho owa Nyihambireku (Withholding tax (WHT)

Omusolho owa Nyihambireku ni musolho ow’emingirirye aliriryo akahambawa n’omundu (agenti) oyukiriribwe erihambawu amabya inamabirithuha owundi mundu. Alhiriryo omusolho oyu, akalhusibawa okwa esyombulho esikathuhibawa syamabya isilhabire okwa 1,000,000.

Hamba bino:

Omusolho oyu akalhusibawa okwa musolho owa kathuhibawa ng’ow’erighunzerera ng’omusolho ow’emingirirye.

Himatha hanu Eriminya binene okwa musolho oyu.

Omusolho owa Thuha nga kughukingiraya

Oyukasubura erithaka oghosi-ghosi inawithe abakolhi abakathunga omu sara obulhi mwezi kandi omusara oyo inalhabire okwa UGX 235,000 obuli mwezi, awithe erisakangwa okwa omusolho owa thuha nga kughukingiraya, inahambako neryo inathuhagho omwa URA.

Himatha hanu iriminya emighenzo oy’omusolho oyu.

Himatha hanu eriminya binene okwithulhaghu okwabihambene okwa suburu yaghu.

Iyonge yaro adwogi me cato wil ame munu lwongo ni filing return, omito ni myero icul ocolo kun itiyo kede yore me cul ame tye aporere banki, cul ni beyo icim cing cad me banki, nyonyo me kobo cent, culu kede kod me kad (*285#) iyi akina en okene.

Nyang aber ni: nino me culu ocolo rom aroma kede nino me yaro adwogi cato wil man munu lwongo ni filing return.

Pi ngec atut, lim opici me URA acegi kedi pi kony onyo go cim inamba me nono 0800117000/0800217000 onyo WhatsApp: 077214000