Esya "Studio" Esikahulhukaya
E “studio” eyikahulhukaya nikyi kwehi?
E kambane eyikahulhukaya, enyumba eyikahulhukaya, e “studio” eyikahulhukaya ni kambane eyi kahangika emibiri erilhwa omwa sya “performing arts” “new media art”, “film”, “television”, radiyo, “comics”, “interactive arts”, “video games”, ebibanza okwa internet, omuziki, hayima n’e “video”
Balhi omwa suburu eyikahulhukaya ebindu ebiri omwa milhingo ey’embaghane omulhi nge: Ebirango okwa TV n’e radio, esya “audio” hayima n’esya “video”, “film”, esya program esy’e Television, n’esya amaradiyo
Yithe erisakangwa ne;
- Uganda Registration Services Bureau (URSB) ahabwe erisakanga e kambane
- Uganda Revenue Authority (URA) ahabw’emisolho
- Local council authority e.g. KCCA, municipal council, ahabwerithunga e layisesi ey’erisubura
Hamba Kyino:
Esuburu yamabirisakanga, yiwithe erikwamirirya ebikayithayisibawa eby’ebithongolhe bino eby’egavumenti;
- Uganda Communication Commission (UCC)
- Ministry of information and national guidance
- Ministry of gender labour and social development
Omundu kinya bundu
- Endanga mundu kutse ekyighuma okwa bino: Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
- Esatifiketi ey’erisakangwa.
Ng’ekyithongolhe kutse e kambane
- Company Form 20
- Esatifiketi ey’incorporation
- Endondekania eyabalhi omwa mukagho mwamabya imulhi omwa bulhumuna
Himatha hanu eriminya binene okwa bikayisunzibawa okw’isakanga
- Ghukayithayisibawa erighenda okwa kibanza eky’e URA eky’e www.ura.go.ug
- Himatha hanu erisakangwa ng’omundu kyinya bundu
- Himatha hanu erisakangwa ng’ekyithongolhe kutse e kambane.
- Himatha hanu eriminya okwa bughabe n’obuthekwa buthekwa bwaghu ng’omusolhi
Emisolho eyiri okwa “studio” eyikahulhukaya yayino:
Omusolho ow’emingirirye – Alhi okwa bulhi mundu, namuwangabya kyinya bundu kutse kambane.
Hamba Kyino: Omusolho oyu akahereribawa ebithongolhe kutse esya kambane okwa mughenzo owa 30% erilhusibawa okwa syombulho esyosi ekambene yiringiraya. (gross income less allowable deductions). Alhiriryo, omusolho oyu okwa mundu akasunzira okwa “bracket” ey’omundu alimu.
Himatha hanu eriminya emighenzo ey’omusolho oyu okwa bulhi mundu.
Omusolho owa kathuhibawa ebithongolhe (Corporation tax)
Nimusolho owakathekawa okwa bithongolhe n’esya kambane abalhi omwa “sector” eyi neryo bakathuhagho okwa mughenzo owalhi standard ey’e 30%.
Value Added Tax (VAT) Omusolho ow’eryongerako Omubongo (VAT)
VAT nimusolho ow’erikolhesya ekyindi owalhi okwa 18% okwa bindu ebyosi ebikakolhesibawa kandi ibikalhwako omusolho kandi ebikahereribawa n’abandu abasakangirwe okwa musolho oyu kandi nibya ibatholhere erisakangwa kugho. Omundu erithuha omusolho owa VAT, atholhere eribya inakingiraya obukekulhu 150 om’omwa kutse obukekulha 37.5 omwa mighesera isathu eyikwa mirirene.
Himatha hanu eriminya binene okwa musolho ow’eryongerako omubongo.
Hamba kyino:Abasolhi abosi abasakangirwe okwa VAT bawithe erisakangwa okwa EFRIS neryo ibabya bakaghaba esya “e-invoices”
Himatha Hanu eriminya ngawasakangwa ghuthi okwa EFRIS
Omusolho owa Nyihambireko
- Erihamba omusolho okwa ba “suppliers”– Wamabya ighulhi “agent” ow’omusolho owa nyiwabireko, ghukayisunzibawa erihamba 6% okwa syombulho esyaghukabathuha syamabya isilhabire okwa UGX 1,000,000
- Omusolho owa nyihambireko okwa abakatsanga-tsangaya abalhihinda – omusolho oyu alhi okwa mughenzo owa 15%, sikalhusibawa okwa syombulho esyosi esikendi thuhubawa omutsangya omulhihanda. Omusolho you akathuhibawa omutsangya isyalya hulhuka omw’ihanga.
- Omusolho owa Nyihambireko okwi thuha abatsangya ab’enoka – omusolho oyu akahambawa okwa mughenzo owa 6% okwa syombulho esyosi neryo ina thuhibwa eyiri e URA
Himatha hanu aha bw’omatsi okwa musolho owa nyihambireko
Omusolho owa Thuha nga kughukingiraya (PAYE)
Omusolho oyu kathuhibawa n’esya kambane esiwithe abakolhi abakathunga omusara wabo inalhabire omwa Ugx. 235,000 obulhi mughesera.Omusolho oyu akahambawa obulhi mughesera.
Himatha hanu ahabw’emighenzo eya PAYE
Ghukathulhagho ngakuwanganathulhagho ebihambene okwa suburu eyosi-yosi
Himatha Hanu ahabw’ omwatsi ngakuwanga thulhagho ebihambene okwa suburu yaghu
Wamabirithulhagho, ghukayisinzibawa erithuha omusolho erikolhesya bino: “banks”, “Mobile Money”, “VISA”, “Mastercard” USSD code (*285#) etc.
Hamba Kino: Ekyiro ghulya thulhagho ebihambene okwa suburu yaghu, kyenekyiro ghuwithe erithuha omusolho oyo.
Himatha Hanu wakasanga ahabw’erithuha
Wamayisunza obuwathikya obusingire hanu, balamira ekyaghanda eky’e URA ekyiri hakuhi naghu kutse thutherere okwa 0800117000/0800217000 esithuthuhiribawa kutse okwa WhatsApp: 077214000
