• “Casinos”.
• “Slot machines”.
• “Bingo”.
• “Virtual games”.
• “Playing cards”.
• “National lottery”.

Abandu ab’enzumwa abalhi omwa “industry” eyi babano;

• Aba kulhakulhania ab’e “Gaming” n’e “Pool betting” ni sya kambane kandi sikathunga esya layisesi.
• Aba “gambler”, aba, ibo ni bandu kyinya bundu.

Binye b’esya suburu esi, bawithe eriyisakangisya ne:

• Uganda Registration Services Bureau (URSB) ahabw’erisakangisya e kambane.
• Uganda Revenue Authority (URA) ahabw’emisolho
• Local council authority e.g. KCCA, municipale council, ahabw’elayisesi ey’erisubura.

Hamba kyino:

Wama birisakangisya esuburu yaghu ey’e “gaming” n’e “pool betting” iwemunyeyo, ghutholhere erighendera okwabilhaghiro eby’ekyithongolhe eky’egavumenti ekya “National Lotteries and Gaming Regulatory Board”

Omundu kinya bundu

• Endanga mundu
• Esatifiketi ey’erisakangwa.

Ng’ekyithongolhe kutse e kambane

• Company Form 20
• Esatifiketi ey’incorporation

Himatha hanu eriminya binene okwa bikayithayisibawa okw’isakangwa.

• Ghukayithayisibawa erighenda okwa kibanza eky’e URA eky’e ura.go.ug
• Himatha hanu erisakangwa ng’omundu kyinya bundu
• Himatha hanu erisakangwa ng’ekyithongolhe kutse e kambane.

Ng’omusolhi, ghunawithe obughabe bwawu, ibwa obughabe obu, bukasa n’obuthekwa-buthekwa obwa ghuwithe erisulhirirya.

Himatha hanu eriminya okwa bughabe n’obuthekwa buthekwa bwaghu ng’omusolhi.

Nikyomubongo munene kutsibu iwe eribika ebisakango ndeke ebihambene okwa suburu yaghu, kandi iwabibika erighunza hakyiri-kyiri emyaka ithano (05) hanyuma ow’omwaka ow’omusolho owabihambireko amabirilhaba.

Mulhi bino:

• Endondekania ey’emingirirye
• Ebisakango eby’emighenzo ey’esyombulho balya hirayo omwa bulhi yenga
• Ebisakango ebihambene okwa mighenzo eyiryathuhibawa n’eriminyerera abalyasinga
• Niddi wamabya ighukisingirya ebindu by’omw’ihanga
• Endondekania ay’ebanga
• Ebitabo eby’esya lisiti n’esya “invoice”
• Ebisakango eby’akakubanza n’abaghukabanza

Himatha hanu Hab’omwatsi owa hambene okw’ibika ebisakango

Omusolho okw’omusathu (Game Tax)

Omusolho oyu athekirwe oko yunawithe elayisesi ey’erikulha-kulhania e “gaming” n’e “pool betting” omwa Uganda. N’okwa bulhi “agenti” wiwe ayalhi eyisya esy’eUganda.

Scenario 1.

Eribaririra omusolho ow’okw’omusathu

            Omughenzo owoosi owalyathuhibawa abalya bettinga abosi (Total amount staked).

Erihako (less):  Esiryathuhibawa abalyasinga (payouts to winners)

            Esikalhusibawako omusolho (chargeable income) * 30% = W’omusolho owakathuhibawa n’omukulhakulhania.

Hamba kyino : Indi omusolho owa Nyihambireko mwalhusibwa okwa misathu ebiro 01.07.2023.

Scenario 2.

Eribaririra omusolho owa “betting”

Omughenzo owoosi owalyathuhibawa abalya bettinga abosi (Total amount staked)

Erihako (less):  Esiryathuhibawa abalyasinga (payouts to winners)

           Esikalhusibawako omusolho (chargeable income) * 20% = W’omusolho owakathuhibawa n’omukulhakulhania.

Alhiriryo, esiryathuhibawa abalyasinga (Winnings) sikalhusibawako  15% ey’omusolho owe Nyihambireko ng’omusolho ow’erighunzerera. Esi neryo sikahambibawa n’oyukakulhakulhanaya athalhi athuha abalyasinga bosi-bosi.

Omusolho owa Thuha nga kughukingiraya (PAYE)

Munye esuburu eyosi-yosi ey’e “gaming” n’e “pool betting” amabya inawithe abakolhi abakathunga omusara obulhi mughesera owalhabire omwa UGX 235,000/= atholhere inasakangwa ok’omusolho owa Thuha nga kughukingiraya (PAYE) neryo inahambawo erilhwa okwa bakolhi biwe abakathunga esyombulho esilhabire okwa 235,000/= kandi inathuhawo eyiri e URA.

Himatha hanu ahabwe emighenzo ey’e PAYE.

Omusolho owa Nyihambireko (WITHHOLDING TAX (WHT))

Oyu nimusolho ow’emingirirye wakasorekibawa erilwa okwa ngununuko. Omukulha-kulhania oyuwithe elayisisi ey’e “betting house” akayithayisibawa erisakangwa okwa musolho owa Nyihambireko (WHT), neryo inahamba omusolho oyu w’okwa abo abalyasinga athalhi abathuha. Neryo oyu akathwalhawa ng’omusolho ow’erighunzerera eyiri abo abalyasinga

Abasolhi abosi abasakangirwe n’e “gaming” kandi n’e “pool betting” bawithe erithulhagho obulhi kiro kyakasathu (Wednesday) eky’eyenga eyikwamireko

Himatha hanu ahabwo omwatsi munene ngakuwanga thulhagho ebihambene okwa suburu yaghu eyi.

Wamabirithulhagho, ghukayithayisibawa erithuha omusolho erikolhesya emilhingo eyiriho ng’eno: esya banga, e mobile money, “VISA”, “EFT”, “RTGS”, “USSD Code”, n’e “MasterCard”, yahima n’ebindi, n’ebindi.

Hamba kyino:

• Ekyiro ghukathulhiramo, kye n’ekyiro ghukathuhiramo
• Omundu wosi-wosi oyuthithuha omusolho okwa kyiro kyaghu, eryongera ok’omusolho oyo, akendi syathuha amaghoba ow’e 2% obulhi yenga kutse ekyitsweka eky’eyenga omusolho oyo akasighalha isyathuhire.

Inga banawithe. Namubangabya banyanoka kutse balhihanda, banawithe omuhwa oyo;

Emihwa eyiri okwa Musolho ow’enoka

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