OKWEWANDIISA OKUFUNA ENNAMBA Y’OMUWI W’OMUSOLO (TIN)
OKWEWANDIISA OKUFUNA ENNAMBA Y’OMUWI W’OMUSOLO (TIN)
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FY 2021-2022
A. Mu kujjuza ku lupapula lw’ekika kya Excel ku kompyuta (Excel Template)
Emitendera Egiyitibwamu
i. Omuwi w’omusolo aggulawo ekibanja ky’omukutu gwa URA ku yintaneeti; xxx.xxx.xx.xx n’awanulayo olupapula olujjuzibwamu ebya TIN (olw’Omuntu kinnoomu oba Olutali lwa Muntu kinnoomu).
ii. Omuwi w’omusolo ajjuza ebimukwatako ku lupapula (ffoomu ey’ekika ky’obubokisi omujjuzibwa (Excel) lw’awanudde. Waliwo obubokisi obutalina kulekebwa nga tebujjuziddwa, xxxxx xxx, Erinnya ly’Omuwi w’omusolo, ennamba ye ey’essimu, email n’ebirala biteekeddwa okujjuzibwa.
iii. Olupapula (ffoomu) olujjuziddwa awo luweebwayo okuyita mu mitendera egiddako. Kino kikolebwa okuyita mu kuweereza ffoomu eno empewufu ku kibanja ky’omukutu gwa URA ekya yintaneeti era omuwi w’omusolo (xxxxx XXX) ategeezebwa okuyita mu bubaka omuli ffoomu yeemu obumuweerezebwa mbagirawo ku email ye.
iv. Ffoomu yeekenneenyezebwa abavunaanyizibwa ku nsonga eyo.
v. Abavunaanyizibwa ku nsonga y’okwewandiisa ku byomusolo bajjanga kukkiriza oba okugaana okusaba okuweereddwaayo. Obubaka obulaga nti bakkirizza oba bagaanyi bujja kuweerezebwa ku email y’omuntu asabye nnamba y’omuwi w’omusolo.
vi. Omuwi w’omusolo ateekeddwa okuwaayo ffoomu/olupapula ejjuziddwa era kw’atadde omukono gwe wamu n’ebiwandiiko ebimwogerako eri woofiisi y’ekitongole ky’omusolo emuli okumpi asobole okufuna lisiiti n’ennamba y’omuwi w’omusolo (TIN). Ebiwandiiko ebyokeseemu ne kompyuta (scanned) bisobola okusindikibwa ku kibanja kya yintaneeti xxxxxxxx@xxx.xx.xx. Bambi kimanye nti ebiwandiiko bino bisobola okuweebwayo oluvannyuma lw’okukkiriza okusaba (kw’okufuna TIN) oba nga tekunnakkirizibwa.
vii. Ebiwandiiko bino wammanga bye byetaagibwa mu kusaba ennamba y’omuwi w’omusolo (TIN):
Xxx’omuntu kinnoomu
Omuntu ye muntu asaba ennamba y’Omuwi w’omusolo (TIN). Ebiwandiiko ebyetaagisa mulimu bino:
• Kkopi za densite y’eggwanga (endagamuntu) oba ebiwandiiko bibiri ku bino; ppaasipooti, densite y’oku mulimu oba akakonge omuntu kw’alondera.
• Xxxxxxx xxxxxx; ppamiti y’okuvuga ebidduka, ppamiti ekkiriza omuntu okukolera emirimu mu ggwanga, densite y’ekyalo, siteetimenti ya akawunti y’omuntu mu bbanka (ya nnaku 90 emabega), nnamba ya kkaadi ya bbanka eya VISA, Densite y’abakungu abava ebweru w’eggwanga.
XXX’OKWEKKAANYA
a. Abatali bannansi abava ebweru
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Abatali bannansi abava ebweru (Foreign Director) ye muntu atali Munnayuganda awandiisizza kkampuni mu Uganda.
b) Abatali bannansi abava ebweru nga babeera munda mu Uganda okufuna nnamba z’omusolo, balina okuba n’ebiwandiiko bino:
• Ppaasipooti ekyaliko ssaako ekimu ku bino:
• Ppamiti y’omulimu ey’abatali bannansi b’amawanga agali mu mukago gw’Obuvanjuba bwa Africa (East Africa) (ssinga eba yamuweebwa) oba
• Densite y’eggwanga eri oyo munnansi mu mawanga agali mu mukago gw’Obuvanjuba bwa Africa (East Africa) oba
• Densite y’obubudamo eri abanoonyi b’obubudamo.
b) Abatali bannansi abava ebweru nga tebabeera mu Uganda, beetaaga waakiri densite bbiri okuli ppaasipooti ekyaliko n’ebiwandiiko oba densite okuva mu b’ebyokwerinda okwongereza ku birala.
Wekkaanye: Ppamiti y’omulimu si ya tteeka ku bantu abatali bannansi abava ebweru kuba okubeera n’ennamba y’omusolo (TIN) ky’ekimu ku byetaagibwa mu kufuna ppamiti y’omulimu.
b. Agenti wa Yinsuwa
Agenti wa Yinsuwa ye muntu akolera kkampuni ya yinsuwa (insurance) era atunda empeereza ya yinsuwa ku lwayo.
Ba agenti ba yinsuwa bajjanga kuwandiisibwa okusinziira ku nsimbi ze bafuna buli lwe bafunira bbizinensi/kkampuni yaabwe emirimu (engeri gye batali bakozi ba nkalakkalira).
Wekkaanye: Ba agenti ba yinsuwa abaagala okwewandiisa nga abakozi ba kkampuni ezo, bateekeddwa okuba n’ebbaluwa ezikakasa ekyo.
c. Abakozi
Omukozi ye muntu akola omulimu ogw’engeri xxxxx ogw’enkalakkalira.
Abakozi okufuna nnamba z’omusolo (TIN) nga tebannateekebwa ku lukalala lw’abo abasasula omusolo ogwa ‘sasula nga bw’ofuna’ (PAYE), balina okuba n’ekimu ku biwandiiko bino ebisookerwako:
• Densite y’omulimu
• Ebbaluwa entongole ey’omulimu oba ekakasa omuntu ku mulimu n’ekirala eky’engeri eyo.
• Siteetimenti ya akawunti ya bbanka eraga omusaala nti gusasulwayo.
Wabula, omukozi atalina bbaluwa emutongoza ku mulimu wadde densite y’omulimu era nga tali ku lukalala olulaga ensasula y’omusaala olw’ensonga nti yaakaweebwa omulimu ogwo, ajjanga kuwaayo endagamuntu (densite y’eggwanga) ssaako oba ebbaluwa okuva mu bakama be eraga nti mukozi waabwe.
d. Abaana
Omwana ye muntu xxx xxxxx w’emyaka 18 egy’obukulu.
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Abaana okufuna TIN, kyetaagisa kkopi y’ekiwandiiko ky’ekinnamateeka oba ekya kkooti
ekyoleka obuzaale bwe oba abamulabirira/abamukuuma.
e. Abakungu
Omukungu ye muntu akiikirira gavumenti oba ekitongole kya gavumenti eri gavumenti endala.
Abakungu okufuna TIN, beetaaga Densite y’ekikungu mu Minisitule y’Ensonga z’Ebweru oba ebbaluwa okuva mu Minisitule y’Ensonga z’Ebweru.
x. Xxxx Boda
Omuwi w’omusolo nga ensimbi aziggya mu mulimu gwa kuvuga pikipiki ekika kya Boda Boda yeetaagisa ppamiti evuga ekidduka oba nnamba ya desnite y’eggwanga (endagamuntu) ng’ebikakasa obwannannyini bwe ku kidduka oba omulimu ogwo.
Naye omuwi w’omusolo xxxxx xxxx boda eziwerako, oyo ensimbi aba aziggya mu bbizinensi eyo era ajja kwewandiisa n’ekitongole ekiwandiisa bbizinensi ne kkampuni endala mu ggwanga ekya URSB.
g. Abantu kinnoomu abeewandiisa nga tebasasula musolo gwa ‘sasula nga bw’ofuna’
Omusolo ogwa ‘sasula nga bw’ofuna’ (Income tax) gulina okusasulibwa abantu xxxxx abataagusonyiyibwa okusinziira ku Tteeka ly’Omusolo gwa ‘Sasula nga Bw’ofuna’ (Income Tax Act). Wabula, embeera emu terambululwa mu tteeka xxxx okusinziirwako okusasula omusolo ogwo. Okugeza, omuntu atalina mulimu mutongole ayingizza ssente ka tugambe nga zivudde mu kuliyirirwa ekitongole ky’ebyenguudo ekya UNRA era ng’ensasula eno eyise mu Minisitule y’Ebyensimbi okuyita mu nkola ey’awamu emanyiddwa nga Integrated Financial Management System (IFMS). Ku muntu ow’ekika kino, ennamba y’omuwi w’omusolo ya tteeka era ajjanga kuwaayo ebbaluwa okuva mu boobuyinza abakwatibwako (abamusasudde ensimbi) era kijja kuba kitukakatako okumuwa TIN. Xxxxxxx n’okuba nga waliwo omuyizi asomera ebweru w’eggwanga nga ayagala kubaako ebintu by’asonjola okuyita mu kitongole ky’omusolo ku byamaguzi ebifuluma n’okuyingira eggwanga (customs), oba embeera ez’engeri endala.
h. Omuntu kinnoomu alina bbizinensi eteri mpandiise mu kitongole kya gavumenti ekya URSB
Okuwandiisa erinnya lya bbizinensi si ky’ekimu ku byetaagibwa omuntu bw’aba ayagala okwewandiisa okufuna nnamba y’omuwi w’omusolo (TIN).
Omuwi w’omusolo alina bbizinensi eteri mpandiise mu URSB okufuna TIN, ateekeddwa okuba ne bino:
• Densite y’eggwanga (endagamuntu) ssaako;
• Nnamba (code) entuufu eraga bbizinensi ye by’xxxxx.
Atali muntu
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Atali muntu ky’ekintu ekirala kyonna ekitali muntu xxx xxxx mwe muli bbizinensi
ezikoleddwa abantu abeegasse awamu, obuvunaanyizibwa ku xxxxx xxx bbizinensi, kkampuni, ensawo omuterekebwa ssente ez’akasiimo ng’omuntu awummudde emirimu, gavumenti n’ebirala ebiringa ebyo.
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Ebiwandiiko ebyetaagibwa okusinziira ku kika ekyogerwako nga bwe birambikiddwa mu lukangaga wammanga:
Ekika kya bbizinensi ewandiisibwa | Ekiti kya bbizinensi | Ebiwandiiko ebyetaagibwa mu kwewandiisa okufuna TIN (M- bya tteeka, O- si bya tteeka) |
Kkampuni | ✓ Kkampuni ya gavumenti ey’emigabo egy’abantu abangi (Public company) | ✓ Certificate of Incorporation(O) ✓ Memorandum between Government and Entity (M) |
,, | ✓ Kkampuni y’obwannanyini (Private Company) | ✓ Company form 7(20) (M) ✓ Certificate of Incorporation(M) ✓ Company form 8 (O) |
,, | ✓ Kkampuni xxx xxxxxx w’eggwanga (Foreign Company) | ✓ Certificate of Registration(M) ✓ Company form 19 (M) ✓ Company form 21 (M) |
Ebya Gavumenti | ✓ Minisitule (Ministry) | ✓ Letter from line ministry(M) |
✓ Ekitongole kya Gavumenti (Parastatal /Agency/Authority) | ✓ Act of Parliament (M) | |
Ebya Gavumenti | ✓ Pulojekiti za Gavumenti mw’eteeka ssente | ✓ Letter from line ministry(M) ✓ Act of Parliament (O) |
,, | ✓ Amasomero ga Gavumenti | ✓ Gazette (M) ✓ Letter from Ministry of Education (M) |
,, | ✓ Xxxxxxxxxx za Gavumenti | ✓ Act of Parliament (M) |
Ebitongole by’ebweru n’xxx’emitala w’amayanja | ✓ Ebitebe by’amawanga ag’ebweru (Diplomatic Mission/ Embassy/ Consular) | ✓ Letter from Permanent Secretary Ministry of Foreign Affairs (M) ✓ Letter from current Respective Head of Mission (M) |
✓ Xxxxxxxxxx xxxxx xxxxxx (International Organizations) | ✓ Letter from Permanent Secretary Ministry of Foreign Affairs (M) | |
Ebika ebirala | ✓ Kiraabu (Club, Society or Associations) | ✓ Certificate of Registration (M) ✓ Club Constitution (O) |
,, | ✓ Estate or Trust | ✓ Certificate of registration (M) ✓ Trust deed (O) |
,, | ✓ Ebitongole by’Obwannakyewa (NGO) | ✓ NGO Certificate (M) ✓ Certificate of Registration (O) ✓ Constitution |
Business ez’obwannannyini obusukka ku muntu omu (Partnership) | ✓ General Partnership | ✓ Partnership deed (O) ✓ Certificate of Registration (M) ✓ Statement of Particulars (M) |
Business ez’obwannannyini obusukka ku muntu omu (Partnership) | ✓ Joint Venture(JV) NB: i) Erinnya lya bbizinensi ekika kino ekya JV we lyawukanira ku mannya g’ebitongole binnannyiniyo. ii) Awo nga omu ku bannannyini bbizinensi ey’ekika kya JV nga abeera mu Uganda, bbizinensi eno (JV) ejja kuwandiisibwa nga eya xxxx. iii) Awo nga tewali n’omu ku bannannyini bbizinensi ey’ekika kya JV abeera mu Uganda, bbizinensi eno (JV) ejja kuwandiisibwa xxx xxxxx ya xxxx. | ✓ Joint venture agreement duly endorsed by the Registrar of companies ✓ Registration/incorporation documents shall be required for the individual partners in the JV ✓ Certificate of Registration of the JV under the Registration of Business Names Act |
Partnership | ✓ Limited Liability Partnership | ✓ Certificate of Registration of the Limited Liability |
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Partnership (M) Statement of Particulars (M) ✓ Memorandum and Articles of Association(M) | ||
Gavumenti ez’ebitundu (Local Authority) | • City Council • City Division Council • District Council • Municipal Council • Municipal Division • Sub County Council • Town Council | ✓ Act of Parliament (M) ✓ Statutory Instrument(M) |
Abeewandiisa okutandika okusasula omusolo gwa VAT Ku Layisinsi z’ebyamafuta n’okugasima (Oil & Gas, Petroleum and mining licensees) | ✓ License from Ministry of Energy(M) | |
Omusolo ku byamaguzi/ emirimu egikolerwa munda mu ggwanga (Local Excise duty) | ✓ A certificate from UNBS (M) ✓ A license from Uganda Communications Commission (M) |
B. Okwewandiisa okufuna nnamba y’omuwi w’omusolo (TIN) okuyita ku mutimbagano
Wekkaanye: Mu kiseera kino, enkola eno yeeyambisibwa bantu abateetaaga kuweereza kiwandiiko kyonna.
Emitendera Egiyitibwamu
i) Omuwi w’omusolo agenda ku kibanja ky’omukutu gwa URA ku yintaneeti; www.ura. xx.xx n’aggulawo we beewandiisiriza okufuna TIN mu mpeereza z’oku mutimbagano (e- Services).
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• Omuwi w’omusolo ayingira we basabira nga akozesa email ye entuufu n’okulondako ekika ky’okwewandiisa ky’ayagala oba kya Muntu oba ekintu ekirala ekitali muntu. Awo anyiga akapeesa akamusaba okweyongerayo era afuna obubaka obumutegeeza nti ku email ye kuweerezeddwaako nnamba (code). Mu kujjuzaamu ennamba eno emuweerezeddwa ku email, omuntu asaba awo bamutwala ku kibanja awasabirwa TIN n’ajjuzaamu ebiteekeddwa okujjuzibwamu
byonna gattako ebiwandiiko ebiyinza okuba nga byetaagibwa.
• ii) Okusaba kwonna nga kumaze okujjuzibwa kuweerezebwa kuyite mu mitendera egiddako. Kino kikolebwa nga omuntu eyeewandiisa alondako omuko ogusembayo okuli obubaka obugamba nti, “Nsomye era nzikiriza amateeka n’obukwakkulizo ebifuga enkozesa y’omukutu gw’empeereza za URA eza yintaneeti” Akapeesa akakulagira okuweereza keeyoleka mbagirawo. Omuntu eyeewandiisa okufuna TIN xxxx anyiga ku kapeesa akaweereza (submit) era obubaka obumukakasa nti bifuniddwa bumulagibwa (ate ne kkopi yaabwo endala n’eweerezebwa ku email ye).
iii) Okwekenneenya kutandikirawo nga kukolebwa aba URA kutandikibwa mu nkola y’ebyomusolo eyitira ku yintaneeti.
iv) Abavunaanyizibwa ku nsonga y’okwewandiisa ku byomusolo bajjanga kukkiriza oba okugaana okusaba okuweereddwaayo. Obubaka obulaga nti bakkirizza oba bagaanyi bujja kuweerezebwa ku email y’omuntu asabye nnamba y’omuwi w’omusolo.
Okusaba nga kukkiriziddwa, nnamba y’omuwi w’omusolo (TIN) ssaako ppaasiwaadi (esobola okukyusibwa) biweerezebwa wamu ne satifikeeti ya TIN mu lupapula ekika kya PDF (PDF format).
OKWEWANDIISA OKUFUNA NNAMBA OKUSASULIRWA OMUSOLO GWA VAT
Omuwi w’omusolo okutandika okusasula VAT, alina okutuukiriza emitendera xxxx wammanga:
(i) Omuntu nga asuubuza ebyamaguzi oba empeereza ebisoloozebwako omusolo.
Ebyamaguzi oba empeereza ebisoloozebwako omusolo nga oggyeeko ebyo ebyasonyiyibwa omusolo nga bikolebwa mu Uganda era nga bitundibwa omuntu ateekeddwa okuwa omusolo nga ekitundu ku bbizinensi ye.
(ii) Nga omuntu oyo omwaka ayingiza million 150 nga tekunnaggibwako musolo oba xxx xxxx myezi esatu ayingiza millinon 37.5 ez’ensimbi za Uganda.
(iii)Nga omuntu alina w’abeera aw’enkalakkalira oba nga bbizinensi erina w’esangibwa aw’enkalakkalira.
(iv)Nga omuntu abala bulungi ebitabo bya bbizinensi.
(v) Nga omuntu ajjanga kuwaayo omusolo.
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(vi)Nga omuntu agwana era asaanidde okuwandiisibwa.