Abawithe eby’eripangisya  omwa Uganda bakayisunzibawa erisakangwa n’ebithongolhe bino:

• Uganda Registration Services Bureau (URSB) habwe enyawaliho ey’erisakangwa
• Uganda Revenue Authority (URA) ahabw’emisolho
• Local council authority e.g. KCCA, municipal council, ahabw’erithunga e layisesi y’esuburu.

Omundu

• Enga mundu
• Enyawaliho ey’erisakangwa

Ekambane

• Company Form 20
• Certificate of incorporation

Eriminya ebisingire okwahano, himatha hanu

• Bungira ekyibanza eky’e ura.go.ug
• Himatha hanu wamabya ighulhi mundu kinyabundu
• Himatha hanu wamabya ighulhi kambane.

Himatha hanu eriminya obughabe bwaghu n’obuthekwa-buthekwa bwaghu.

Oyumusolho ow’esyombulho esikalwa omwa bikapangisibawa (Rental Income Tax)

Himatha hanu eriminya binene okwa musolho oyu

Omusolho ow’eryongerako omubongo (VAT)

VAT ni musolho owakathuhibawa n’oyukakolhesaya ekyindu, akathuhibawa okwa mughenzo owa 18% okwa bindu ebyosi ebikakolesibawa omusolhi. Omusolhi erisakangwa okwithuha omusolho oyu, atholhere eribya inakingiraya om’omwaka obukekulhu obulhabire okwa 150 kutse obukekulhu 37.5 omwa mezi asathu awakwa mirirene.

VAT yiri okoyo oyukingiraya obukekulhu obulhabire oku 150 om’omwaka

Himatha hanu  wangasakangwa okwa VAT

VAT yiri okoyo oyukingiraya obukekulhu obulhabire oku 150 om’omwaka. Neryo abawithe ebye eripangisya kandi ibakingiraya obukekulhu 150 om’omwaka, esyombulho esi sikwalhwa omwa ebindu ebikalhetha esyombulho bakayithayisibawa erisakangwa okwa VAT. Babirisakangwa, batholhere eriha okwa bapangisya k’omusolho owa VAT okwa mughenzo owa 18% neryo ibasithuha omwa URA.

Ghuhambe kyino:

Obulhi musolhi ghosi oyusakangirwe okwa VAT atholhere erisakangwa n’okwa EFRIS neryo nibya akaghaba esya e-invoices.

Himatha hanu Eriminya binene okwi sakangwa okwa EFRIS

Omusolho owa Nyihambireku (Withholding tax (WHT)

Omusolho owa Nyihambireku ni musolho ow’emingirirye aliriryo akahambawa n’omundu (agenti) oyukiriribwe erihambawu amabya inamabirithuha owundi mundu.

Omusolho oyu, akalhusibawa okwa esyombulho  esikathuhibawa okwi pangisya syamabya isilhabire okwa 1,000,000. Kandi omughenzo waghu ni 6%

Hamba bino:

Omusolho oyu akalhusibawa okwa musolho owa kathuhibawa ng’ow’erighunzerera ng’omusolho ow’emingirirye.

Himatha hanu Eriminya binene okwa musolho oyu.

Inga. Omusolho owakalhusibawa okwa maghoba owakalhwa omwighulya ekindu eky’esuburu ekyithihwa mubongo ng’amathaka n’amanyumba. Oyuwithe ebikapangisibawa mathwamo erighulya ebindu biwe ebikapangisibawa naryo akathungamo amaghoba, akathuha omusolho w’okwa maghoba okwa mughenzo owa 30%.

Himatha hanu eriminya binene okwithulhaghu okwabihambene okwa suburu yaghu.

Wamabirithulhagho ebihambene okwa suburu yaghu, ghukayithayisibawa erithuha emisolho eyitholere erikolhesya bino: nge “banks”, “mobile money”, “VISA”, “EFT”, “RTGS”, “Mastercard”, “USSD code (*285#)” etc.

Ghuhambe kyino: Ekyiro eky’erithuhamo emisolho kyene kyiro kyighumerere n’eky’erithulhiramo ebihambene okwa suburu yaghu.

Inga. Nabo banawithe omuhwa owakabahebawa erithuha kutse erithendithuha omusolho kandi omuhwa oyo mulhi bino:

Tax incentives under Domestic Taxes

Eriminya binene okwahu, balamire ofisi ey’e URA eyiri hakuhi naghu wangawathikibwa kutse batherere esimu “toll-free line” 0800117000/0800217000 kutse WhatsApp: 077214000