Abakongera omubongo gh'okwamahere

Irikolha okwa mahere nikyi kwehi?

Irikolha okwa mahere ly’eryongera okwa mahere k’omubongo athalhi ahika eyiri abakendikolhesyawo.

Omwa Uganda, ekyi kyikakolhawa n’esya kambane esy’amaani nakutsi-tsibu ahabweriha amahere w’esya hotels esy’amaani, esya restaurant kandi n’erihulhukyagho omw’ihanga.

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Ekambane eyo, yiwithe erisakangwa ne:

  • Uganda Registration Services Bureau (URSB) ahabw’erithunga erina ely’ekambane kutse ely’esuburu
  • Uganda Revenue Authority (URA) ahabw’emisolho

Hamba Kyino:

Wamabirisakangwa, ghuwithe eri kwama-kwamana ebiyisunzo eby’ebithongolhe bino;

  • National Environment Management Authority (NEMA)
  • Department of Fisheries Control, Regulation and Quality Assurance under Ministry of Agriculture, Animal industry and Fisheries.

Omundu Kyinya bundu

  • Endaga Muntu
  • Satifikati ey’erisakangwa

Ebithongolhe kutse esya kambane

  • Company Form 20
  • Satifikate ey’incorporation

Himatha Hanu Eriminya ebyaghukayisunza erisakangisya esuburu yaghu eyikakolha omwa mahere.

  • Ghuwithe eribalhamira ekyibanza eky’e URA okwa ura.go.ug
  • Himatha Hanu erisakangwa ng’omundu kinyabundu
  • Himatha Hanu erisangwa ng’ekambane kutse ekyithongolhe

  • Himatha Hanu ahabweriminya obughabe n’obuthkwa-buthekwa bwaghu ng’omusolhi

Omusolho ow’emingirirye ey’esya kambane kutse ebithongolhe

Nimusolho owakathuhibawa ebithongolhe kutse esyakambane esiri omwa “sector” eyo okwa mughenzo owa 30%.

Omusolho ow’emingirirye y’omundu kinya bundu

Nimusolho owakathuhibawa omundu kinyabundu erikolhesya emighenzo eyi kahirawa okw’abandu kinyabundu.

Himatha Hanu Ahabw’eriminya omwatsi munene owa hambene okwa mighenzo ey’omusolho ow’emingirirye y’omundu kinya bundu.

Pay As You Earn (PAYE)

Thuha nga kughukingiraya  – abakolhi abakakolhera omwa suburu eno ibakathunga omusara owa lhabire okwa UGX 235,000 obulhi mughesera. Akahambawa obulhi mughesera.

Himatha Hanu Eriminya emighenzo y’e PAYE

Amahere ayo naghu akathuha omusolho ow’eryongerako omubongo okwa mughenzo owa 18%.

Amahere ayo amabya inakahulhuka omw’ihanga alhi okwa mughenzo owa zero

Hamba Kyino:

  • Esya suburu esikakolha okwa mahere, siwithe erisakangwa okwa musolho ow’e VAT, neryo bawithe erisakangwa okwa EFRIS

Himatha Hanu erithunga omwatsi ngawasakangwa ghuthi okwa EFRIS

Omusolho owa Nyihambireko (WHT)

Omusolho owa Nyihambireko ni musolho owakahambirawa okwa ngununu yaghu, akahambawa n’omundu oyukiriribwe erihambawo (withholding agent) amathuha oghundi mundu (payee).

Esuburu yamaghulya ebindu ebilhabire okwa kakekulhu kaghuma, omundu oy’okabighulha akahamba omusolho owa nyihambireko okwa mughenzo owa 6%. Neryo esuburu eyi yikathunga e “Tax Credit Certificate” eyikawathikaya erisya “offsetting” omusolho oyu okwa mughulhu ghukathulha ebihambene okwa suburu yaghu.   

Himatha Hanu: ahabwo omwatsi owahambene okwa musolho owa nyihambireko.

Himatha Hanu ahab’omwatsi munene ngakuwangathulhagho ebihambene okwa suburu yaghu.

Wamabirithulhawo ebihambene okwa suburu yaghu, ghukayisunzibawa erithuha omusolho erikolhesya emiringo eno eyiriho: esya banga, “mobile money”, “VISA”, “Mastercard”, “EFT”, “RTGS”, “USSD Code (*285#)” n’ebindi-n’ebindi.

Ghuminye kyino: Ekyiro ghukathulhaghoo ebihambene okwa suburu yaghu, kyene kyiro ghutholhere erithuha omusolho.

Erisoborera

Omuhwa Ow’erithuha omusolho

Esya truck esikahuhiriraya (Refrigerated trucks)

Sisirithuha emisolho eyosi eyisoborerwe omwa “schedule” eya kathano oy’ekyilhaghiro eky’ East African Community

Customs Management Act, 2004

Ebisenge ebihuhirire (Cold Rooms) Ekisenge ekyihuhurire erikolhesya e “fridge”

Omusolho ow’emingirirye okwa  0%  erikwama-kwamania n’EAC CET.

 

 

Wamayisunza obuwathikya obusingire hanu, balamira ekyaghanda eky’e URA ekyiri hakuhi naghu kutse thutherere okwa 0800117000/0800217000 esithuthuhiribawa kutse okwa WhatsApp: 077214000

 

 

 

 

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