Advance Tax on the Transport Sector
Eby’emighendere mulhikyi ahabw’emisolho kwehi?
Eby’emighendere omwa Uganda bikatsomana nakutsibu-tsibu emighendere ey’abandu kandi n’ebindu ahabwe emisolho
Wamayithagha erikolha esuburu ey’ebyemighendere, ghukayisunzibawa erisakangwa ne:
- Ministry of Works and Transport erithunga e layisesi
- Uganda Revenue Authority (URA) ahabwe emisolho
- Ekambane ghukayisunza erisakangisya erina ly’esuburu n’e URSB
- Iwathunga e “third party” kutse e “comprehensive policy” n’ekambane eya yisuwa eyosi-yosi
Omundu
- Endaga mundu
- Enyawaliho ey’erisakangwa
Ekambane
- Company Form 20
- Certificate ey’ incorporation
Eriminya ebisingire okwahano, himatha hanu
- Bungira ekyibanza eky’e ura.go.ug
- Himatha hanu wamabya ighulhi mundu kinyabundu
- Himatha hanu wamabya ighulhi kambane.
=1,340,000 shillings per year
- Ng’omusolhi, ghuwithe obughabe bwaghu, kandi ibbwa, ghunawithe n’obuthekwa-buthekwa obwaghutholhere erihikererya
Himatha hanu eriminya obughabe bwaghu n’obuthekwa-buthekwa bwaghu.
“Advance Income tax” – Abasolhi abosi
“Advance income tax” nimusolho owakathuhibawa nesya motoka isikaghendaya abandu haghuma n’ebindu.
Binye esyo motoka esy’omulhingo oyu, batholhere ibathuha omusolho owa “Advance income tax” murundi mughuma om’omwaka.
Ghuhambe Kyino
Okwa “Transport Licensing Board” (TLB), ghukathuha omusolho owa “PSV” ne “Advance income tax” yahaghumerere
Omusolho owa Thuha nga kughukingiraya – Akathuhibawa n’abakolhi abakathunga omusara walhabire omwa UGX 235,000 obuli kwezi. Omukolhesya akahambagho okwa misara yabo kandi inahagho e URA.
Himata Hanu ahabwe mighenzo ey’omusolho oyu
Omusolho owa Nyihambireko – omusolho oyu akathuhibawa n’amunye emotoka amabya inakaha ebindu bya agenti ow’omusolho owa Nyihambireko. Akathuhagho e “invoice” yamabya iyiri ahighulhu okwa UGX 1,000,000
Omusolho ow’eryongerako Omubongo – Abakingiraya esyombulho esilhabire omwa UGX 150,000,000 om’omwaka mulhebe batholhere erisorokya omusolho oyu okwa bulhi “transaction” eyosi-yosi eyiwithe “invoice”
Emighenzo eya “Advance income tax” yeno hanu:
|
Sn |
Omulhingo ow’emotoka |
Esyombulho omwa UGX isikathuhibawa okwa buli tani kutse okwa mundu obulhi mwaka |
|
1. |
Piki-Piki |
20,000 obulhi kithumbi, obulhi mwaka |
|
2. |
Esyo motoka esikathwalha abandu n’ebindu (PSV) |
20,000 obulhi kithumbi, obulhi mwaka |
|
3. |
Esyomotoka esy’ebindu esikaheka ebilhabire okwa sya tani 2 |
50,000 obuthi tani, obulhi mwaka |
Omusolho wa “Non- individual income tax”
Omusolho ow’emingirirye ey’ekambane akalhusibawako okwa mughenzo owa 30%
Ghuhambe Kyino
Esyawabirithuha ng’omusolho owa “Advance income tax” bakasiha okwamusolho owakathuhibawa okughunzerera ghukakathulhagho ebihambene okwa suburu yaghu.
Omsolho ow’emingirirye ey’omundu “Individual income tax”
Omusolho ow’emingirirye ey’omundu, omughenzo waghu akathuhibawa akalhusiriraya ng’oko omundu oyu akingiraya singahi kandi neryo ngalhi omwa “bracket” yahi ey’emingirirye.
Abakakolhera omwa suburu ey’ebyemighendere eyi, bakabukibawa erithulhagho ebihambene okwa suburu yabu ebyerighunzerera obuli mwaka akahwako. Ekyi, kyikabayamba erikolhesya esy’ombulho esyangabere isikabasubulhiribawa ibasikolhesya omwisolha
Himatha hanu ahabweriminya binene okwa mighenzo ey’omusolho ow’emingirirye ey’omundu
Hamba kyino
Omwaka akabya akahwa, URA yikakuhabulha erithulhagho ebihambene okwasuburu yaghu eby’erighunzerera bikakangania esya “expenses” syaghu esya ghulyingiramo om’omwaka (Omundu kinya bundu kandi n’esya kambane)
Himatha hanu Wamanza eriminya binene okwi thulhagho ebihambene okwa suburu yaghu
Nangathuha nyithi omusolho owa “Advance Income”
- Bungira ekyibanza eky’e ura.go.ug
- Himatha okwa “Make Payment”
- Wingireyemo e TIN yaghu
- Sombolha ko “Income tax – Advance tax for motor vehicles”
- Sombolha “original assessment”
- Wingireyemo e namba ey’e motoka yaghu
- Wingireyemo e TIN yaghu
- Sombolha omwaka owaghukayathuha
- Wingirayemo ekyisosano ekyabakaku-kanganaya
- Himatha “submit”
|
OMUSOLHO OW’EMINGIRIRYE |
|||
|
Oyukakyighobamo |
Omuhu Ow’omusolho |
Obuthuku Bwagho |
Ebitholerene Erikolwa Wangathunga Omuhu Oyu |
|
Abakakolhesaya esya ndege “Aircraft Operators”
|
Sibalhithuha omusolho ow’emingirirye |
Sikulhi kyikomo |
Abandu abalhi omwa suburu ey’esya ndege kutse ibaka silizinga, namubangabya ibakasikolhesaya enoka kutse omwawandi amahanga awabalhihanda |
|
Abaghendesya abalhihanda
|
Esyombulho esiringiribawa sikalhwa omwi ghendesya abandu n’ebindu kutse amabaruha ibikalhwa eyisya sy’e Uganda, sibalhithuha omusolho ow’emingirirye |
Sikulhi kyikomo |
Erighendesya ery’ebindu ebi kutse abandu n’amabaruha biwithe eribya ibikalhwa eyisya sy’e Uganda |
|
ERISOBORERA |
OMUHU OW’OMUSOLHO |
|
Esyo motoka esye syosimbi esi withe amani awalhi tani 20 n’erilhabako |
Sisirithuha omusolho ow’eringirya ebindu by’omwihinga (Import duty) aho bw’omwaka mughuma, alhiriryo sikathuha omusolho ow’eryongerako omubongo (VAT) |
|
Esya turakita esyokwanguda n’ebyana byasyo |
Sisirithuha omusolho ow’eringirya ebindu by’omwihinga (Import duty) aho bw’omwaka mughuma, alhiriryo sikathuha omusolho ow’eryongerako omubongo (VAT) |
|
Esya motoka esikaheka ebindu, esiwithe amani wasyo awosi ini tani 5 alhiriryo isilhabire omwa sya tani 20 |
Sikathuha omusolho ow’eringirya ebindu by’omwihinga (Import duty) okwa 10% omwanya wa 25% aha bw’omwaka mughuma |
|
Ebidyeri (ships) hayima nawandi matho omulhi bino: 1. Ebidyeri bikathwalha abandu n’ebindu ebyosi-byosi ibiwithe amani wabyo ini sya tani 25 n’erilhabamo 2. “Cable ships”, “floating factories”, “whale catching vessels”, “trawlers” n’ebindi ebikakolhesibawa omwisoha amahere ahabwerihamo esyombulho Erihako amatho awakakolhesibawa omw’isoha eryamasatha 3. “Weather ships”, “hopper barges”, “lighters” ne “pontoons” (Abiwithe ebiithanda ebyerighenderyamo abandu n’ebindu) 4. Amathu aw’ebi Ferri, n’ebyuma hayima n’esya spare erihako esya bature hayima n’esya “spark plug” |
Sisirithuha omusolho wosi-wosi erilhusirirya okwa “schedule 5” ey’e kyilhaghiro eky’East African Community Customs Management Act, 2004 |
Eriminya ebisingire kwahanu,bungira ofisi ey’e URA eyiri hakuhi naghu wangathunga obuwathikya kutse ghuba therere okwa 0800117000/0800217000 kutse WhatsApp: 0772140000
- Go to the URA Website
- Select Make a payment
- Select Click here to make a payment
- Select Tax Head
- Select Advance Tax for Motor vehicles
- Select taxpayer details
- Enter vehicle details
- Enter payment details
- Select Mode of payment (e.g. mobile money)
- Enter text given
- Submit
