Esya Kambane esy'emikonga

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:

  • Emikonga ey’ebiro bikulhu n’ebivulhu eby’abimbi
  • Amagheni hayima n’eyindi mikonga ey’abandu
  • Emy’olheko n’erikangania ebindu eby’erighulya
  • “Conferences” n’esya “convections”
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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;

  • “Technical” n’e “Audio-Visual Equipment”
  • Eritsumba
  • Abimbi n’abakendikania
  • Obuyirinde
  • “Ticketing”
  • “Decorations” n’e “Theming”
  • Erihulhukya n’e “staging”
  • Embolere
  • Erighulya n’eriranga.

Abosi abakakolha okwa mikonga, bawithe erisakangibwa ne:

  • Uganda Revenue Authority (URA) ahabwe emisolho
  • Ebithongolhe kutse esya kambane, siwithe erisakanga amena ow’esyasuburu syaghu ne URSB.

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 bwaghu ng’omusolhi
  • Himatha hanu eriminya okw’obuthekwa-buthekwa bwaghu ng’omusolhi

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;

  • Endondekania ey’emingirirye
  • Ebisakango eby’esya lisiti n’esya invoices
  • “Balance sheet”
  • “Payroll” ey’abakolhi n’Esyanyawalhiho esyabathungirako emibiri
  • Niddi wamabya ighukisingirya ebindu by’omw’ihanga
  • Endondekania ey’ebanga
  • “Utility bills”
  • Ebisakango eby’amahere awaghuwithe
  • Ekyisakango eky’ebindu
  • Abakakubanza n’abaghukabanza
  • Esya agreement n’esya ndihi esy’aba “suppliers”

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

 

 

 

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