Esya kambane esy’emikonga nisyahi kwehi?
Sy’esya kambane esikakolha emibiri ey’erithaghetheghania emikonga erikolh abino: Erithegheka, Erithekatheka, n’erikolha emikonga ey’amuthina-muthina om’omwanya owaba clients. Ekambane eyi, yikabyaho erilheberererya omukonga ngabakulhebwa athi ndeke, omwabyayikakolha mulhi bino; erithegheak, erikolha e budget, erirangirira,erikolha kandi n’erikolha evaluation omukonga abirihwamu.
Esya kambane esi sikakolha omwa bitsweka-bitsweka ngabino:
Esya kambane esi sikakolha mibiri minene, Sikampangisibawa n’abandu abwithe esya suburu esyabulhikyiro erikolha omukonga omw’omwanya w’esyasuburu esi. Omwa bindu ebyasikakolha mulhi bino;
Abosi abakakolha okwa mikonga, bawithe erisakangibwa ne:
Omundu kinya bundu
Ng’ekyithongolhe kutse e kambane
Himatha hanu eriminya binene okwa bikayisunzibawa okw’isakanga
Ghuwithe eribika ebisakango ebihambene okwa suburu yaghu. Niky’omubongo munene eribika ebisakango ebiriko ebiro eby’omughesera iwathoka iriminya lhuba ngabihambene okubuthuku bwahi. Kandi iwabibika ahab’obuthuku obulhabire okwa myaka itathano (05) ahabw’erisyabikolhesya omwabuthuku obw’embere. Ebisakango ebyo mulhi bino;
Himatha hanu eriminya ebihambene okw’ibika ebisakango byaghu.
Emisolho eyi mulhi eno;
Omusolho ow’emingirirye – Omusolho ono, akathuhibawa n’obulhi mundu, hayima n’ebithongolhe kutse esya 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%.
Omusolho owa Nyihambireko: – akathuhibawa esya kambane syamahererya obukolhi eyira aba “withholding agents” abalhaghirwe kandi esya “invoice” esibiri aheghulhu wa UGX 1,000,000
Himatha hanu aha bw’omatsi okwa musolho owa nyihambireko
Omusolho ow’eryongerako omubongo (VAT)
Abo abalhi omwa suburu eyi kandi ibakathunga esyombulha esilhabire omwa bukekulhu 150 obulhi mwaka, bawithe erisorokya omusolho ow’e VAT neryo ibahayo e “invoice” ey’EFRIS
Neryo e kambane wamathunga obuwathikya kutse e “sponsorship” erilhwa omwa yindi kambane, yiwithe erihayo e “invoice” eyiriko VAT erilhwa omwa EFRIS, iyahayo “sponsor”
Himatha hanu eriminya binene okwa musolho ow’eryongerako omubongo.
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” 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