OMUSHORO OGWATIGWE AHABYENTAMBURA
Gavumenti ekataho omushoro ahabyentambura kwangusyaho ahanshashura yomushoro aharyabo abari omubyentambura, kongyera omushoro ogokombeka enkuuto, nokuzireberera hamwe nokuhangusya omushoro. Omushoro nigwihwa aha pikipiki, emotoka ezirikutambuza abantu hamwe nezirikutwara ebintu ebirikuguzibwa nebirikugugwa/ emotoka ezirikubasa kwegura aheiguru ya tani ibiri.
MANYA:
- Kuhika ahabushoborozi bwokwegura, noyihaho oburemezi bwebintu oburi omukitabo ekyemotoka ahaburemezi bwebitu nobwemotoka, katugirengu; oburemezi bwebintu nebwemotoka weihaho oburemezi bwebintu notunga ebyeshemereire kwegura.
- Okushashura omushoro ogu nobujunanizibwa bwamukama wemotoka wenka.
Mukama wemotoka nabasa kutamu ritani ahamuheru gomwaka ogwebyentasya okubara emishoro yaabo
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SN |
Ekiika ekyemotoka |
Omuhendo gwesente (omu shilingi za yuganda) buri toni ninga buri muntu |
|
1 |
Emotoka zokwegura ebintu eziri aheiguru ya tani ibiri
|
50,000 buri tani |
|
2 |
Rukurubana
|
50,000 buri tani |
|
3 |
Ezirikwegura abantu (PSV’S) |
20,000 buri muntu |
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5 |
Baasi |
20,000 buri muntu |
Ekyokureberaho
Emotoka ezirikwegura ebiintu;
Ebiintu ebyemotoka erikwegura byaba nibihisa tani mushanju (7), omushoro nigubagwa guti:
Tani x omuhendo ogwashashugwa buri tani (oburemezi ebintu ebiri kwegugwa emotoka)
Tani 7×50,000 = 350,000 buri mwaka
Emotoka ezirikwegura abantu:
Minibasi yaba neyegura abantu ikumi nabana (14), omushoro nigubagwa guti:
Enamba yentebe obazemu (x) ezirikushashugwa burintebe
14 x 20,000
= 280,000 buri mwaka
Baasi yaba neyegura abantu nkaga namushanju (67), omushoro nigubagwa guti:
Enamba yentebe obazemu(x)ezashashugwa burintebe
67×20,000
= 1,340,000 buri mwaka
Pikipiki neyikirizibwa kwegura omuntu omwe nahabwekyo neshshura shilingi emitwaro ebiiri (20,000) nkomushoro buri mwaka.
MANYA: Noshabwa kumanya ngu omushoro gwebyentambura nomushoro gurikukyendezibwa kugirangu watamu ritani yawe, nokyendeza omushoro gokushashugwa ebyentambura.
Oku Orashashure.
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EKITARIKUTUJUNANIZIBWA:
Ebigambo ebi nkekiragiro nebyokuhabura abarikutuhagiira kandi nibibasa kuhindura okutereza amateeka agomushoro hamwe nerindi eiteeka eryomushoro eryatigweho akakiiko aka gavumenti.
Tax payments for those in the transport sector, increase revenue for road construction and maintenance, and widen the tax base.
|
S/N |
Type of Vehicle |
Amount in (UGX) per tonne or passenger per year. |
|
1. |
Goods vehicles above 2 tonnes |
50,000 per tonne |
|
2. |
Trailers |
50,000 per tonne |
|
3. |
Passenger vehicles (PSVs) |
20,000 per passenger |
|
4. |
Buses |
20,000 per passenger |
Goods vehicles;
If a Load weight of a goods vehicle is 7 tones, the advance income tax is calculated as follows:
Tonnage X amount paid per ton (of load weight)
7 tones X 50,000
= 350,000 shillings per year
If an Omnibus carries 14 passengers, the advance income tax is calculated as follows:
Number of seats X amount paid per seat
14 seats X 20,000
= 280,000 shillings per year
If a bus is carries 67 passengers, the advance income tax is calculated as follows:
Number of seats X amount paid per seat
67 X 20,000
=1,340,000 shillings per year
Motorcycle (boda boda)
A boda boda is licenced to carry one person and therefore pays 20,000 shillings as income tax every year
NOTE: Please note that advance income tax is a creditable tax in that when you file your income tax return, you reduce the tax payable by the Advance Income tax.
- Go to the URA Website
- Select Make a payment
- Select Click here to make a payment
- Select Tax Head
- Select Advance Tax for Motor vehicles
- Select taxpayer details
- Enter vehicle details
- Enter payment details
- Select Mode of payment (e.g. mobile money)
- Enter text given
- Submit
