Okuliisa Enkooko

Kuliisa enkooko kiki?

Okuliisa enkoko mulimo gw’okukuza nokurolerra ebinyonyi ebyahaka katugambe enkooko, sikoko, embaata habwa haka rundi haby’obusubuzi. 

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Abakuru mu muliimo gunu halumu banu;

  • Abaliisa b’enkooko
  • Abakuuza n’okwaturra amahuuli; banu balinda enkooko ezamahuli agokwaturra haby’obwana bw’enkooko.
  • Abarukukora ebyokulya by’enkooko
  • Abarukutunda emibazi y’enkooko katugambe aba Veti.
  • Abarukutunda ebirungi ebikuruga munkooko nk’amahuli nebindi.

  • Obworaba noyetaga kuhandikisa ibara lya bizinesi yawe ey’okuliisa enkooko, bungira ekitongole ekya Uganda Registration Services Bureau (URSB).
  • Noija kuhebwa ebaruha eyokugumya obworahandikisa Kampuni rundi egi erukugumya kuhandikisa ibara lya bizinesi.
  • Abo abali mumulimo gunu kandi nebetaga kukingura ebikaro ebya ofisi, baina kutunga ebaruha eza lisensi kuruga mu KCCA rundi mu ofisi eza kanso.
  • Ekitongole eky’omusoro Uganda Revenue Authority habw’emisoro

Kinu kikuru:

  • Hanyuma y’okwehandikisa, omuliisa nasabwa kuhikiriza ebirukwetagisa rundi ebisabirwe ekitebe eky’ebisoro mu Kitongole eky’obulimi, obuliisa hamu n’ebyenyanja.

Ha muntu owabulikiro

  • Endanga muntu
  • Ebaruha ey’okugumya bizinesi yawe

Hali ebitebe rundi kampuni

  • Empapura za Kampuni Fomu 20
  • Ebaruha ey’okugumya bizinesi yawe

Miga hanu habirukukwata hakuhandikisa obusubuzi byawe oby’obuliisa obw’enkooko

  • Nosabwa kubungira ekibanja ekya URA hali ura.go.ug
  • Miga hanu kwehandikisa nk’omuntu owa buli kiro
  • Miga hanu kwehandikisa nk’ekitebe rundi Kampuni

Miga hanu hali ebi ebirukukwata ha bugabe n’obujunanizibwa bw’omuhi w’omusoro

Omusoro gwa Kampuni Ogwentahya

Kulenga omusoro ogw’entahya habwa Kampuni gubarwa ha bichweka 30 buli 100 (30%) hali egi entahya eyebarwaho omusoro (ha ntahya yoona hamu noihaho ebisaale ebirukuikirizibwa kuturukibwa ha ntahya enu).

Miga hanu habwokusoborra ha mbalirra y’omusoro ogwa Kampuni

Omusoro gwomuntu ogw’entahya

Omusoro ogw’omuntu ogwentahya gusigikira mwidara ery’omuntu harukugwa mu ntahya ye.

Miga hanu ha birukukwata hambalirra y’omusoro ogw’entahya ey’omuntu

Kinu kikuru:

Omusoro ogw’abakozi ab’omusaara(PAYE) nigukwata hali ogu rukukozesa abakozi (abomwezi rundi abaleijaleija) abarukutunga omusaara gwona hamu ogurukukira ha muhendo ogwa Shs. 235,000 buli mwezi. Gunu omusoro gukwatirwayo buli mwezi ogu arukusasura omusaara.

Omusoro ogwa WHT hamu nogwa VAT guraba hali ogu arasaramu kwongera omutindo hali ebi ebiturukire guruga mubulimi nomu byokulya kwihaho ebi ebirukuruga mu ngano.

Omusoro ogwa Withholding tax (WHT) musoro gw’entahya ogwihwa ha bintu rundi empereza habwire bwokusasura. Gwihwaho ogu rwikirizibwe (withholding tax agent) obu nasasura omuntu ondi (payee). Kakuba omuliisa w’enkooko aturukya oby’obusubuzi bye kuhingura Shs.million 1, omuntu owabihaire aija kumwihaho omusoro ogwa withholding tax ha buchweka 6 buli 100 (6%). Omuliimi naija kutunga ebbaruha eya Tax Credit Certificate enu nemukonyera kusasura omusoro mu ritani hampero y’omwaka.

Omusoro ogwa Value Added Tax (VAT) gubalirwa ha bintu ebirukukozesebwa kandi nigubarwa ha buchweka 18 buli 100(18%) gusasurwa ogu arukukozesa ebintu binu. Kuhandibwa ha rukarra eryabahi b’omusoro ogwa VAT oina kuba n’entahya erukukira millioni150 buli mwaka, rundi millioni 37.5 mu mezi 3 agahonderaine.

Ritani rundi embalirra zinu nizisana ezindi zoona ez’entahya

Miga hanu hali ebirukukwata ha kwoleka embalirra yawe

Hanyuma yokutekamu ritani yawe, nosabwa kusasura omusoro ogu ogwolekerwe obunoraba mumihanda enu nka banka, mobailu mane, EFT, RTGS, kadi nka VISA, Mastercard, kukozesa esimu(*285#) nemihanda endi eyetekerweho.

Kinu kikuru: ebiro eby’ensalesale ebyokusasura omusoro nibyo bimu nebyokutekamu ritani yawe

Ego. Haroho obuyambi hali omuliisa w’enkooko, balumu binu:

Kuruga ha musoro ogw’omunda y’ihanga

 

Ebintu

Obuyambi ha musoro

Tiharoho obusuru(stamp duty) ha Insuwa y’obuliimi

Rukuyambibwa: Rukutunga Insuwa y’obuliimi

Omusoro gwa VAT gwihirweho ha bikozesebwa mu buliimi: ebyokulya by’ebisoro nebi ebirukubitabura, empereza ey’obukugu mubwobuliimi, emirimo n’ebyoma ebirukukozesebwa mu kufuhirra amaizi mubirimwa, Insuwa mu buliimi nebindi.

Abahi b’omusoro mu mirimo y’obulimi.

Omusoro gwa WHT gwihirweho ha bikozesebwa mu buliimi

Byona ebikozesebwa mu buliimi

Kwikiriza okuferwa okubaire muby’obusubuzi byawe

Kakuba entahya mumwaka gwona eba hansi ya sente eziturukibwe mubusubuzi bunu, okuferwa kunu rundi losi ija kwikirizibwa mubitabu ebyembalirra habyomusoro kandi losi enu niija kwongerwayo omu mwaka ogurukwija.

Manya ngu losi enu ina kwolekwa kandi ikirizibwe URA mumwaka nka losi.

     

 

 

Emibazi y’okwojya ebisoro (Acaricides)

·       Omusoro ogwa VAT gwihirweho hamibazi erukutaha mw’ihanga.

·       Emisoro endi yoona ihirweho hali abantu abali mubusubuzi obwobulimi hansi yorukarra orwa 5 ha iteeka erya East African Community Customs Management Act, 2004.

 

Enkooko enkuru Ezirukuletwa omw’ihanga Habwokwalika nokwaturra amahuuli.

Famu z’enkooko zikuza enkooko zinu nekigendererwa kyokwalika nokwaturra amahuuli.

Amahuli ganu tigatundwa kandi ekigendererwa kyago tikiri kulibwa abantu baitu habw’okwaturra.

•    Omusoro gwa VAT gwihiryeho habyokulya obubikuba nibitaha mw’ihanga kusigikira ha iteeka erya VAT.

 

 

•    Emisoro endi yoona ihirweho hali abantu abali mubusubuzi obwobulimi hansi yorukarra orwa 5 ha iteeka erya East African Community Customs Management Act, 2004.

 

Habyo kwongera kumanya okurukukiraho, bungira ofisi eya URA enyakuli haihi naiwe oyambibwe rundi kozesa esimu zaitu ezitakusasulirwa 0800117000/0800217000 rundi WhatsApp: 077214000

 

 

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