Wamayithagha erikolha esuburu ey’ebyemighendere, ghukayisunzibawa erisakangwa ne:

• Ministry of Works and Transport erithunga e layisesi
• Uganda Revenue Authority (URA) ahabwe emisolho
• Iwathunga e “third party” kutse e “comprehensive policy” n’ekambane eya yisuwa eyosi-yosi
• Iwasikya ebilhaghiro ebyosi-byosi ibakalhabibawa n’obuthoki obw’e govumenti eya hisi

Omundu

• Endaga mundu
• Enyawaliho ey’erisakangwa

Ekambane

• Company Form 20
• Certificate ey’ incorporation

Eriminya ebisingire okwahano, himatha hanu

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

Wamabya isawathathoka eriyihandikisya okwa kibanza, ghubungire ofisi ey’e URA eyiri hakuhi naghu wangathunga obuwathikya kutse ghuba therere okwa 0800117000/0800217000 kutse WhatsApp: 0772140000

Ng’omusolhi, ghuwithe obughabe bwaghu, kandi ibbwa, ghunawithe n’obuthekwa-buthekwa obwaghutholhere erihikererya

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

“Advance Income tax” – Abasolhi abosi

“Advance income tax” nimusolho owakathuhibawa nesya motoka isikaghendaya abandu haghuma n’ebindu.

Binye esyo motoka esy’omulhingo oyu, batholhere ibathuha omusolho owa “Advance income tax” murundi mughuma om’omwaka.

Ghuhambe Kyino

Okwa “Transport Licensing Board” (TLB), ghukathuha omusolho owa “PSV” ne “Advance income tax” yahaghumerere

Omusolho owa Thuha nga kughukingiraya – Akathuhibawa n’abakolhi abakathunga omusara walhabire omwa UGX 235,000 obuli kwezi. Omukolhesya akahambagho okwa misara yabo kandi inahagho e URA.

Himata Hanu ahabwe mighenzo ey’omusolho oyu

Omusolho owa Nyihambireko – omusolho oyu akathuhibawa n’amunye emotoka amabya inakaha ebindu bya agenti ow’omusolho owa Nyihambireko. Akathuhagho e “invoice” yamabya iyiri ahighulhu okwa UGX 1,000,000

Omusolho ow’eryongerako Omubongo  – Abakingiraya esyombulho esilhabire omwa UGX 150,000,000 om’omwaka mulhebe batholhere erisorokya omusolho oyu okwa bulhi “transaction” eyosi-yosi eyiwithe “invoice”

Emighenzo eya “Advance income tax” yeno hanu:

Omusolho wa “Non- individual income tax”

Omusolho ow’emingirirye ey’ekambane akalhusibawako okwa mughenzo owa 30%

Ghuhambe Kyino

Esyawabirithuha ng’omusolho owa “Advance income tax” bakasiha okwamusolho owakathuhibawa okughunzerera ghukakathulhagho ebihambene okwa suburu yaghu.

Omsolho ow’emingirirye ey’omundu “Individual income tax”

Omusolho ow’emingirirye ey’omundu, omughenzo waghu akathuhibawa akalhusiriraya ng’oko omundu oyu akingiraya singahi kandi neryo ngalhi omwa “bracket” yahi ey’emingirirye.

Abakakolhera omwa suburu ey’ebyemighendere eyi, bakabukibawa erithulhagho ebihambene okwa suburu yabu ebyerighunzerera obuli mwaka akahwako. Ekyi, kyikabayamba erikolhesya esy’ombulho esyangabere isikabasubulhiribawa ibasikolhesya omwisolha

Himatha hanu ahabweriminya binene okwa mighenzo ey’omusolho ow’emingirirye ey’omundu

Hamba kyino

Omwaka akabya akahwa, URA yikakuhabulha erithulhagho ebihambene okwasuburu yaghu eby’erighunzerera bikakangania esya “expenses” syaghu esya ghulyingiramo om’omwaka (Omundu kinya bundu kandi n’esya kambane)

Himatha hanu Wamanza eriminya binene okwi thulhagho ebihambene okwa suburu yaghu

Nangathuha nyithi omusolho owa “Advance Income”

• Bungira ekyibanza eky’e ura.go.ug
• Himatha okwa “Make Payment”
• Wingireyemo e TIN yaghu
• Sombolha ko “Income tax – Advance tax for motor vehicles”
• Sombolha “original assessment”
• Wingireyemo e namba ey’e motoka yaghu
• Wingireyemo e TIN yaghu
• Sombolha omwaka owaghukayathuha
• Wingirayemo ekyisosano ekyabakaku-kanganaya
• Himatha “submit”