Small Business Taxpayer – Lhukonzo
Vol 1 Issue 4 FY 2022/23
Omuhi ogh’omusolho omuke, yoyo oyuwithe esyasuburu aliriryo esyosente esya kingiraya omwa mwaka mughuma isyabya ahighulhu agh’obukekulhu ikumi (10) (10 million) aliryo isisilhabire okwa bukekulhu kyikumi athanu (150 million). Aliriryo abo abakakolha emibiri eno ng’erikulha ameno, erithambira abandu, abakakolha esya plan esyamanyumba sibalhibarirawa omwa bihi bw’omusolho omuke. Ghuhambe kyino
Omuhi ogh’omusolho, oyuthingiraya esyosente esilhabire omwabukekulhu ikumi (10 million) om’omwaka syalhi thuha omusolho okwa mingirirye yiwe.
Ebikayithayisibawa erisakangwa
Ng’Omundu
Endanga mundu, kutse esyaminyisyo ibiri omulu ePasseport, eKadi ey’erikomerako, e permit ey’abadureeva, ekadi ey’eNSSF, ekadi y’omubiri, endondakania ey’ebank, ekadi ey’ekyalo, ekadi ey’abakoli abeyisya)
Esuburu eya kinyabundu
Enyawaliho ey’erisakangirwako, endondakania ey’abinye ab’esuburu
Kambane
Esyonamba esy’erithuhirako emisolo esya binyeyo, Eform y’e kambane 7, Enyawaliho ey’erisakagwa ery’esyo kambane
Kyino nikyikulhu
Ekambane yaghu yitholere eribya iyabirisakagwa n’ekithongole eky’egavumenti ekyikasakanga esya suburu ekyasibwemo Uganda Registration Services Bureau (URSB)
Esya suburu enyike nyike sikathuha siti omusolho?
Omundu oghosi ghosi oyukathuha omusolho omuke, akendisyathuha omusolho owasakangiri ehikwa aha, mbinu omundu oyu inalyahandikira ekithongole ekyikasorokaya omusolho inaghana neryo inia nimusaba athi iyo akendithuha
omusolho erilhusirirya okwa mingirirye ey’esuburu yiwe
| ESYAGHUKINGIRAYA OM’OMWAKA | OMUSOLHO OWATHOLERE ERITHUHIBWA | |
| WAMABYA IGHUNAWITHE EBIHANDIKO | WAMABYA ISIGHUWITHE EBIHANDIKO | |
| Esyaghukingiraya om’omwaka isisilhabire okwa bukekulhu ikumi (10 million) | Sighulithuha musolho ghosi-ghosi | Sighulithuha musolho ghosighosi |
| Esyaghukingiraya om’omwaka syamabya isilhabire okwa bukekulhu ikumi (10 million) aliriryo kandi isisilhabire okwabukekulhu makumi asathu (30 million) | Ghukathuha 0.4% ey’esyosente esikayongera erilhaba omwa bukekulhu ikumi (10 million) okwa syaghukingiraya om’omwaka | Ghukathuha UGX. 80,000 |
| Esyaghukingiraya om’omwaka syamabya isilhabire okwa bukekulhu makumi asathu (30 million) aliriryo kandi isisilhabire okwabukekulhu makumi athanu (50 million) | Ghukathuha UGX 80,000/ ighongerako 0.5% ey’esyosente esikayongera erilhaba omwa bukekulhu makumi asathu (30 million) okwa syaghukingiraya om’omwaka | Ghukathuha UGX. 200,000 |
| Esyaghukingiraya om’omwaka syamabya isilhabire okwa bukekulhu makumi athanu (50 million) aliriryo kandi isisilhabire okwabukekulhu kyinani (80 million) | Ghukathuha UGX 180,000/ ighongerako 0.6% ey’esyosente esikayongera erilhaba omwa bukekulhu makumi athanu (50 million) okwa syaghukingiraya om’omwaka | Ghukathuha UGX. 400,000 |
| Esyaghukingiraya om’omwaka syamabya isilhabire okwa bukekulhu kyinani (80 million) aliriryo kandi isisilhabire okwabukekulhu kyikumi athanu (150 million) | Ghukathuha UGX 360,000/ ighongerako 0.7% ey’esyosente esikayongera erilhaba omwa bukekulhu makumi kyinani (80 million) okwa syaghukingiraya om’omwaka | Ghukatuha UGX. 900,000 |
Bino nibikulhu
a. Omusolhu owakathuhibawa n’omuhi ogh’omusolho omunyoho, akendisyabya ighoyo owakendithuhibwa okwamingirirye ey’esuburu eyo.
b. Sihalhi erikehya okwamusolho oyo ahabwe erihulhukya kutse esyalosi esiryakolawa n’esuburu eyo.
c. Sihalhi erisubulibwawa kutse erikehya okwa musolho ow’esuburu yitholere erithuha erihako omusolho owathuhibawa okwamingirirye ey’esuburu yikanakyungulwa hayima n’esyamukama ow’esuburu eyo.
d. Omuhi ogh’omusolho oyuthawithe ebihandiko, akendesyathuha omusolho owalhaghirwe aliriryo oyo, oyunawithe ebihandiko ekendisyathuha ka percent ak’esyalhingiraya om’omwaka.
Ghukathuha ghuthi omusolho
Ghukaghenda okwa kyibanza eky’eURA www.ura.go.ug, iwaghenda omwa “e-services” neryo iwimya iwasombolha “Payment registration” iwasyasa sombolha omulingo ogh’omusolho ghukathuha “tax type” nibughambu income tax -small business.
Iwingiryamo enamba yaghu ey’erithuhirako omusolho, n’email yaghu hayima n’enamba yaghu ey’esiimu. Iwingiryamo omuhenzo ow’esyosente owakutholere ngakuthwa birisoborere ahighulhu ahu, neryo iwasyasombolha omulingo ghukayathuhiramo mbulha ghukendikolesya ebanka, mobile money kutse erisilhebeka erilwa okwa kaghunta yaghu ey’ebank esyinimughenda okw’ey’eURA ghukakolesya EFT, ghukaghunza ekyo. Ambi iwafayo eriminya ghuthi wamathuha omuhenzo wanyine nyine owaghutholere. Wamayisunza obuwathikya, wangana thuhikerere okwa sya ofisi syethu
OLHWIMA:
Omwatsi ono niweriwathikya abathuhi b’omusolho, anganahundulwa esaha yosiyosi ebilhaghiro ebihambene okwa misolho byamahinduka.
