1. JAMI AME OKETO OCOLO IYE

Jami ame oketo ocolo iye obedo jami onyo tice apat kede ename okwanyo ocolo oko iye ame   ngat agel ocolo iUganda oyubu acalo anyut me dul timo biacara mere. Jami ame oketo ocolo iye oketo wel arorom (18%) onyo pinynono (0%).

1. Jami ame oketo ocolo iye iwell aromaroma (18%): Man obedo jami ame oketo iye VAT iwel me 18%. Man gwao jami ducu kun weko oko jami ame ogwao ite yika me aryo kede adek me cik akwako VAT.

 Aporogo me jami ame oketo ocolo iye ame rwate kede VAT

• Cato jami me timo biacara (aporere nyony, jami ame otiyo kede bao,otoki me tiyo biacara);
• Pango onyo nwongo twero me tic kede/miyo jami bot ngat okene iwel;
• Jami ame yin onyo jo me paco ni okwanyo ni ya ibiacara me tic gi apirgi kengi;
• Cul ame onwongo acalo adwogi mw cato ginoro ikaka ngat okene.
• Cat bot atici onyo wate ni (aporere miyo jami ni abongo cul onyo me nono, onyo iwel apiny);
• Cat ni ya imacin me cat;

1. Jami ame oketo ocolo iye iwel not (0%): Man obedo jami ame oketo iye VAT iwel me pacenti not (0%). Jami ame oketo iye ocolo me VAT iwel me pacenti not tye oryeo ite yuba me adek me cik me dang dok gwao; Jami ducu ame otero me acata ilobe aoko, yel me kweyo rem kede yen me dakatal ame oyubu iUganda, kede wit cem anyige kana me wit cem anyige magi opuro dang dok orego iUganda.
2. JAMI AME OKWANYO OCOLO OKO IYE

Man obedo jami kede tice ame pe ocajing onyo oketoVAT iye. Jami ame okwanyo ocolo oko iye tye oryeo ite yuba me aryo me cik me VAT dang dok gwao;

• Miyo gwok pi yotkom kede tic me miyo gwok pi kwoo
• Moo petorol
• Timo tic pi ber bedo alwak
• Timo tic onyo kony me pwonyere
• Timo tic me lim
• Timo tic me tero owot

 Niang Aber: Dano ame tye atiyo biacara ijami ame okwanyo ocolo oko iye keken pe omito ni myero coye pi VAT akadi bed bara ngat ame tye atiyo biacara ijami ame oketo VAT iye iwel onyo pacenti not (0%) kede iwel onyo pacenti arorom (18%) omito ni myero coye kace otye kede jami amite me coye.

3. Cul

Man obedo cul ame otwero gamo acalo cente onyo akokome, ducu onyo nucu kace dano moro ocato jami ame oketo ocolo iye.

4. 4. DANO

Dano obedo ngat acel, biacara, gen, kampuni A person includes an individual, a partnership, a trust, a company, lim ame omiyo pi weko tica, gamente, dul wibye pi gamente kede du lame ocoy.

 DANO ACULU OCOLO

Dano aculu ocolo obedo:

1. Dano ame ocoyeA person who is registered for VAT.
2. A person who is not registered but is required to be registered for VAT.

3. OCOLO IKOM WIL

Ocolo ame oculu icawa me wil gonyo ni ocolo ame oculu onyo myero ocul alubere iwilo jami ame oketo ocolo iye onyo jami ame dano agelo ocolo owilo niya ilobe aoko aporere ka ngatoror tye ayubu pii kede wilo jami me boyo onyo mako, VAT ame dano no culu ikom jami nono obedo VAT ikom wil.

4. OCOLO IKOM CAT

Man obedo VAT ame dano agelo ocolo keto ka acato jami ame oketo ocolo iye.Ka dano ocoye pi VAT, gin obino cajing VAT ikom cato jami ame oketo ocolo iye dang dok VAT ame ocajing obedo ocolo ikom cat.

5. VAT AMYERO OCUL ONYO ODWOGO CEN

Kana me wel VAT adano ikom cat dwong loyo VAT ikom wil, adwogi mere obedo VAT amyero ocul bot URA. Kaname wel VAT ikom wil adano dwong loyo VAT ikom cat, adwogi obedo VAT amyero odwogo cen bot dano nono. Dano ame wel ocolo ame en oculu iwil dwong loyo VAT aen orayo ikom cat kede dang dok myero odwoko cente mere cen twero yero gamo cente mere dwogo cen ibot URA kana me wel cente mere kato ciling milion abic, onyo twero ngolo VAT ame myero cul ikare me anyim ikom cente ame myero nwongo URA dwogo en cen.

6. YORE ME RAYO VAT

VAT orayo imandala apapat iyubu kede poko jami onyo tic.Ka dano owilo jami niya ilobe aoko onyo oyubu ginoro, oketi gi VAT ikom jami ame gin otiyo kede me yubu ginoro no medo kede gara ame odonyo iye. Kace dano ocato bot ngat atingo ni wuk, gin ocajing VAT. Adwogi iyi akina VAT ame gin ocajing kede VAT ame ocajing gi e name gin oculu. Man mede kito naka wanga ame jami onyo tic tunu bot dano ame awilo me agiki ame culu VAT ducu, ame nyutu ni VAT obedo ocolo ikom tic kede jami me agiki.

Nga kara ame omito ni myero coye pi VAT?

1. Dano ame tye atimo biacara onyo tye amito timo biacara omito ni myero kwa me coye pi VAT, kace cato jami kede tic gi ocajing iye VAT pi dwete adek okole-akola kato onyo twero kato ciling milion 37.5 onyo ka pi dwete aparwie aryo, cat gi pi mwaka ace lame ocajinh iye VAT kato ciling million 150. Jami magi oromo keto iwel me pacenti not onyo pacenti aroroma.

2. Dano ame timo biacara iUganda ducu alutu, irijon, ikin paco onyo twero alwak, onyo dul jo moro ame timo tic me biacara onyo tye amito timo tic me biacara me kwayo me coye pi VAT abongo paro wel cente agin nwongo icat.

Coye pi VAT twero bedo imita ni onyo acalo idic.

• Coye acalo dic

Kace iyi kare me dwete adek okato angec dano moro otiyo cente ame oromo keto ocolo iye ame welere ka okwanyo VAT oko iye kato ciling milion 37.5, dano nono myero coyo oko oyotoyot pi VAT. Onyo, Kace ngatoro moko ni ateteni etwero nwongo manono iyi dwete adek me kalenda abino anyim, wel cente aya icat ame oketo ocolo iye twero kato ciling milion 37.5 eka dano no myero coye pi VAT.

• Coye imita ni keni

Dano ame wel catere pe kato ciling milion 37.5 pi dwete adek adek ducu onyo ciling milion 150 iyi dwete 12 twero kwayo me coye imita mere apire. Kodi dano nono myero nyang satisfy URA ni otye gini kede ka bedo ame pe ololoko aloloka, otwero gwoko rekod olil kede dang dok obedo dano atwero dang dok ticere ber.

VAT ikom jami onyo tic kaname wel petye oketo acil myero oti welere alubere wel ame tye icuk icawa ame cat otimere kede; aporere cat me loko jami kede jami wadigi, mot, me tici apirikeni.

Gin me atima iyonge coye pi VAT

Iyonge coye, omito ni dano;

• Ket dang dok raa VAT icat nibeyo imiyo waraga ame moko will kede ocolo pi jami ame owilo kede tic ame oculu
• Coye pi EFRIS kede dok miyo waraga amoko wil nibeyo iintanet
• Keto ritan me VAT iyi akinakina nine 15 iyonge tum adwe. EFRIS mio cwak pongo ritan me ageyi kede dang dok omito ni dano dong beka iye ka ngec ame tye iritan tye ateteni.
• Cul VAT ame oya iritan iyi akinakina nine 15 iyonge tum adwe. Icawa ni ka ritan dong oketo onyo opongo, waraga me cul oyiko oko cutucutu.
• Gwok rekod aber onyo olil

 Yore ango aEFRIS cok kede VAT

EFRIS obedo yore amwonya ame biacara tiyo kede me miyo ricit nibeyo iintanet ame olwongo ni e-invoice me moko well jami ame owilo kede bwoyo wot ajami gi icawa ikokome. Ogel ocolo ducu ame ocoye pi VAT omito ni myero ti kede EFRIS me miyo ricit bot owil gi. Omito dang ni owil gini ibot ocat ame myero mi gi ricit nibeyo iintanet ame nyutu VAT ame olwongo ni e-invoice kace gin ame owilo ogwao VAT iye. Akadi bed bala,ogel ocolo ame pe ocoye pi VAT twero dang tic kede EFRIS imitagi apirgi kengi(ikakan, otwero gini miyo owil gi ricit nibeyo ame olwongo ni e-receipts).

VAT oketo iwel me pacenti 18% onyo 0% imandala ducu inyor me yubu /poko onyo cato iwel ame omedo ikom jami onyo tic ame ocolo tye iye. Ogel ocolo ducu ame ocoye pi VAT ame tye inyor onyo ijegele otye gini kede kero me nwongo cente gi kace VAT ame gin oculu iwil dwong loyo men ame gin orayo.

Awil me agiki (awil ame pe ocoye pi VAT) pe kede kero me nwongo cente ame oculu okato dong pi manono en yeo yec me ocolo. Man neno aber ni ocolo ni omiyi dang dok ocolo pi gamente oculu bot URA kitame oyaro iyi anyut ipinyo:

• Iyi apor imalo no ka acat wil myero wil ginoro ame ocolo tye iye iwel me 1,000/=, gin obino oculu 180/= acalo VAT. Man miyo wel cente me wil pi ginoro no bedo 1,180/=. Ikakanono 180/= obedo wel VAT acat wil (ocolo ikom wil).
• Kace acat wil ocato ginono acelono iwel me ciling 1,500/=, akelo ikome VAT pacenti 18% te kelo ciling 270/= manono obedo VAT ikom cat.

Tiyo Cura

 VAT ikom cat ciling .270 kwany iye VAT ikom wil ciling 180  

Ikakanono, ciling 90 obedo ocolo ame myero acat wil cul bot URA

 Kace acat wilt ye atiyo biacara nibeyo EFRIS, cura ame otiyo malo kano no dong tiye kene. Icawa me yaro ritan me VAT pi dwe idwe bot URA, acat wilt ye ka kede dong tic me moko yubu ngec magi ame pwod peru ocwalo ritan bot to URA.

 Akwenyakin

Ngec man tye ka kelo ingec onyo nyuti ogel ocolo wan go me atima. Myero pe iceloro oti kede Akaka cik, kede dang dok otwero loko kace oyubu onyo oloko cik me ocolo kede cikogo okene akwako bwoyo ocolo.