Lu epolok lu ejaasi orionget lo kesi lu imoriaritos;

Esupak/Etemonokinak asuban (Promoters/event managers), lu itodiete epone lo ejaar aiwo (VJs), lu asekak ka abolia ikososinei (DJs), lu erabak (MCs), ewadikak ikososinei (Song writers), lu awaragasia (poets), awook (musicians), atemelen (models), aboliak esinema (film actors) ka eswamak aboliaso (producers), ka ice da.

Itunga keere lu edumununete ikapun kotoma aisubus na aisial itunga ebeit eiwadikaun keda URA anu esolo. Ngin bolian (every player) lo ejai orionget lo aisial itunga o Uganda ebeit eiwadikaun iriongeta (agencies) lu; 

• Erionget lo epoloikitos nu itunga, aipakas ka aitopol aiswamanar na itunga (Ministry of Gender, Labor and Social development)
• Erionget lo esolo Uganda Revenue Authority (URA) anu esolo. Atemasi, adumun enaba lo esolo (TIN)
• Orai lo ijai ogurupu kwape nat egurupu lo awook o Uganda (Uganda Musician Association), ogurupu lo esupak agwelak lu aiwo (Uganda Promoters Association), ka ice da.
• ANu ikampunin (non-individuals), ipedori ijo eiwadik ekon kampuni keda erionget lo aiwadik aisubusaeta o Uganda (Uganda Registration Services Bureau-URSB).

Anu itunganan ilope (individual)

• Akadi na ajenio na akwap (National ID)
• Apapula na aiwadikaun (Certificate of registration)

Anu ekampuni (For non-individual)

• Afomu 20 na ekampuni (Company Form 20)
• Apapula aitegear aisubus kwape ekampuni (Certificate of incorporation)

Kicikak ne anu ajenun iboro lu ekotoi anu eiwadikaun

• Ekotokin ijo aipejoikin elago lo URA ane ura.go.ug
• Kicikak ne anu eiwadikaun kwape itunganan ilope (individual)

Kicikak ne anu eiwadikaun kwape yen mam erai itunganan ilope kwape nat ekampuni (non-individual)

• Kicikak ne kanu ajenun akon pedorosio ka nu ebeit ijo aswam kwape atacan esolo

Iburai ijo aidar aiwadikaeta kere nu ileleba ido ojokak nu ikamunitos agwelanar/aisubus kon adaun ikar ikany ageun apak na ikamunit aiwadkaeta ngun, tetere do epatana alemun oingaren anu ajenun nu eswamasi apakio angun. Imoriaritos aiwadikaeta nu nuta;

• Aiwadikaeta nu ikamanara keda epone lo elosiya aisubus okaru kwape nat lu egwelitai, lu egwelaritai, igaraman lu etacitai, ka ace da (Income Statement records)
• Aiwadikaeta nu itodunitos iboro lu ejatatar aisubus ka igaraman ke da (Balance Sheet)
• Eiwadikaeta nu itodunitos epone lo etacere eswamak eropit (Payroll).
• Awaidikaeta nu iboro alu eyaununo akwapin aria ejaasi (import Schedule)
• Awadikaeta nu itodunitos epone lo ejaar acamanar ka luce itunga (contracts)
• Aiwadikaeta nu aingadis ana apiai/ikapun (bank statements)
• Aiwadikaeta nu epone lo ecamanaran ka eswamak anu aswam kec (appointment letters)
• Aiwadikaeta nu itodunitos igaraman kwape nat arisitin nu iburaere ijo igaraman ice da lu aisubus kwape nat akipi ka akim (Utility bills)
• Aiwadikaeta nu itodunitos iboro lu egwelanaro (ejaasi aisubus/oiduka) (stock records)
• Aiwadikaeta nu itodunitos eitiai lo iboro alu ejatatar aisubus (Asset Registers)
• Aiwadikaeta nu itodunitos iboro lu egwelitai ka lu egwelaritai (record or receipts/invoices)
• Aiwadikaeta na alu ibajanaritos (debtors) ka ibajai (creditors) lu ejatatar aisubus.
• Ka ace da nu edolit aidarit.

Kicikak ne anu adumun ace nu ikamunitos aidar aiwadikaeta nu aisubus.

Esolo lo etiakaro eroko etaca (Withholding tax):

• Esolo lo etiakanaro etacio esialak itunga lu eponitos akwapin (Withholding tax on payments to non – resident public entertainers) –itatacio esolo lo obeyi lo itomon akany angun kwatat (15%) lu eitiai alo ikapun alu edumunete esialak lu eponitos akwapin. Etiakaro do esolo lo osodete atacakin URA eroko esialan enyouna o Uganda/ebongora ido erai esolo lo awasia (final tax)
• Esolo lo etiakanaro etacio iboro lu egwelete asialak (Withholding tax on payments to suppliers) – Etiakaro esolo lo ikanyape angun akwatat (6%) alu iboro alu egwelitai arai epol etiai kec adepar emilionit ediope. Etacakino do ikapun lu lu esolo ne ejai URA.

Esolo lo ameda ana iyatanakin oboro (Value Added Tax (VAT))

Arai ipu ikapun lu idumununei ijo okaru adepar imilionin akwatat akais akany (150,000,000), ekotokin ijo aijaun esolo lo VAT kotoma angon gwelet. Ekotokin da ijo eiwadikaun anu eitosom EFRIS. 

Koany ebe:

Atikitin nu egwelaritai anu aisialo arai aswam itatacio esolo lo VAT lo itomon akany auni angun kwatat lu egwelaro. (All tickets sold are 18% VAT inclusive)

Ilelebio apapulai nu kwape adio papulai keere nu esolo alo ameda.

Kicika ne anu adumun ace nu ikamunitos eileleb akon papulai nu esolo.

After filing a return, you’re required to pay the resultant tax using the available payment platforms e.g. banks, mobile money, VISA, Mastercard etc.

Please note: the due date for payment of tax is the same as that of return filing.

In case of further assistance, visit the nearest URA office or call the toll-free line 0800117000/0800217000 or WhatsApp: 0772140000