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Okutegeera Obusolo Okuva mu Bikolwa by’Obukugu n’Obukugu mu Buyindi
Obutunzi n'obuwangwa bwa Buyindi bye bimu ku bintu ebisingayo okuba eby'enjawulo mu nsi yonna, nga bino bye bimu ku mazina aga bulijjo, ennyimba, eby'okuyimba, eby'okusiiga ebifaananyi, eby'obukugu, n'obuwangwa bw'abantu. Abayimbi, abasiizi, abasiizi, n'obuwangwa si be bokka abakuuma obusika kyokka naye era n'ab'eby'enfuna. Kyokka, okuyita ku misolo mu mirimu ng'egyo kiyinza okuba nga kizibu. Ekitundu kino kiwa obulagirizi obusingawo ku by'omusolo gw'essente omuntu z'afuna okuva ku by'obukugunjuzi n'obuwangwa mu Buyinjayinjayi, ebiva mu mateeka, ebiva mu kuwa obuwa obutuufu, n'obukulembeddwamu, n'ebikolerwamu ebyaka ebyaka ebyaka bya kaakati.
Ebirala Ebitongole Ebikwata ku Busolo bw’Eby’Obusimu n’Eby’Obulombolombo
Ekiragiro ekikulu ekifuga omusolo gw'ensimbi mu Buyindi kye kiwandika ku kuteekako Act. Munsi y'omusango guno, essente eziva mu mirimu gy'obukodyo n'obuwangwa zitwalibwa nga ssente eziva mu “projectisition” oba“bitongole,” okusinziira ku ngeri omulimu gye gukolebwamu. Abasiiganyi baagwo abasinga obungi, ssente ze bafunira zisengekebwa wansi w'omutwe“ Proficies and Reans of Business oba Argers” singa omulimu gukolebwanga n'ekigendererwa eky'amagoba.
Act ekifuga ekitongole kino kinnyonnyola “buvunaanyizibwa” nga buzingiramu okukola emirimu egitali gimu. Ekiragiro kino kiraga ebbeeyi, ensalo z'omusolo, n'ebyetaago by'okugondera amateeka. Okugatta ku ekyo, ebitongole eby'omulembe ebiwandiikibwa wansi w'Lw'ekitundu 12A ku kaawumbi bikkirizibwa obutayingira mu nfuna ezikolebwako nga bawagidde obuyambi bw'eby'enfuna ez'okugaba singa bituukana n'embeera eyateekebwa ku kitongole ekitongole ekitegese ekikola enzibizibwe mu misolo nnene (CBDT).
Ebiraga Ebikolebwa mu Bifaananyi eby’Obukugu n’Obukugu
Abayimbi bassente okuva mu bifo ebitali bimu.
| Type of Income | Description | Tax Head |
|---|---|---|
| Performance fees | Fees received for concerts, plays, dance shows, recitals, etc. | PGBP |
| Royalties | Income from licensing copyright of music, lyrics, choreography, paintings, or literary works. | Royalty (Section 9(1)(vi)) |
| Sale of artworks | Proceeds from selling paintings, sculptures, handicrafts, or other creative works. | PGBP (if regular) or Capital Gains (if held as investment) |
| Grants and fellowships | Funds received from government or private bodies for artistic projects. | Taxable unless specifically exempt (e.g., certain awards under Section 10(17A)) |
| Sponsorship & endorsements | Payments from brands for promoting products or events. | PGBP |
| Income from organising festivals | Profits from cultural festivals, exhibitions, or fairs. | PGBP (income from business) |
Kikulu nnyo abakubi b’ebifaananyi okusala buli mukutu ogugenda okusasula ssente ezo mu ngeri esaanira, ne bwe kiba nti ssente ezo tezikendeezebwako oba ne zitali za kuyingira.
Abayimbi Basobola Okuwa Abawaabi Omusolo n’Ebikolwa by’Abasiizi b’Omusolo
Amateeka ga Buyindi agatali gamu gakendeeza ku misolo gye basasula olw'obulungi n'obuwangwa bw'abantu.
Okununulibwa mu Kitundu 10
Certain incomes are fully exempt from tax under Section 10 of the Income Tax Act. For instance:
- .Impaso oba empeera mu ssente oba mu ngeri endala ereetebwawo gavumenti ey'omu masekkati oba eya gavumenti ekkirizibwa, tebikkirizibwa. Ebibala bino bizingiramu awaadi ez'amaanyi nga Padma Shri, Sangeet Natak Akademi Award, ne Sahixa Ademi Award. Kyokka, ettudi eririna okumanyibwa wansi w'ekitundu kino.
- [[AK'AMUTANDIKI] Okutoola 10(23C):[[[KA] Obubonero bwonna oba ekitongole ekitegekedwa okukola ku bigendererwa eby'okugaba nga mw'otwalidde n'okutumbula obuwangwa, bwe kiba kituukiriza ebisaanyizo ebya CBDT, ekiragiro tekijja kuweebwa bukulembeze.
- [[AMERI] Ekiragiro kino kiwandikawo 10(10A):[[A:1] Leka okukkirizibwa okutambula oba okubuulirirwa okukolebwa owatunzi obutakola butereevu, naye abakubi b'ebifaananyi abakozesebwa ebibiina eby'obuwangwa bayinza okuganyulwa.
Enzivvuunula ya Kusengeka ebitundu 80G ne 80GGA
Abayimbi n'ebibiina ebikola ku mpisa z'abantu bisobola okukendeeza ku ssente eziweebwayo eri ebitongole ebigaba obuyambi ebikkirizibwa mu bitongole ebigaba obuyambi. Ng'ekyokulabirako, ekiweebwayo ku nterekero y'ebintu ebifissibwa mu bitongole ebigaba obuyambi nga biri wansi wa 80G (nga mu National Culture Fund) kiwa oyo awaddeyo ekiwerezo eky'omuwendo gwa 50% oba 100% eky'ebsente eziba biweddwawo.
Enzivvuunula ya Sayansi 80RB
Ekitundu kino kiwa obuwere obujjanjabi obukendeezebwa ssente abantu ze baakolera mu ssessa. Okukkekkereza obusomi mu bitabo, mu by'okusiiga oba mu bya sayansi ku ngeri y'okukkirizisaamu obuwandiisi obwa bulijjo. 763,000,000. Ssente zonna ezikozesebwa mu ddembe lya ssembwa ya nnyini mu ddembe z'omu . Kino kya muganyulo nnyo eri abawandiisi, abawandiisi, n'abasiizi abalaba abawandisi abawa omulimu gwabwe. Ebibajjulo: Empandika, ewandikibwe kirina okukkirizibwa okussibwa ekitiibwa mu mu mu mu bujjuvu wansi w'Akalya, 1957, ne mu alipoota eteekwa okubeera omuntu omuganzivu w'omuyinjanjanjanja w'obulamu bwe kiba kikkirizibwa.
Ensimbi Ezisobola Okusasulibwa mu Nkyusa ya PGBP
Abakubi ba bifaananyi batunda ssente eziba zifuniddwa mu mulimu gwa bizineesi oba gwa kukola, era nga bagula ebintu bingi okuva mu maguzi amanene ennyo.
- Ebbeeyi y’ebintu (ebikopo, langi, ebbumba, ebivuga, n’ebirala).
- Okukuba obusimu n’okwegezaamu ng’okozesa olujja lw’ensi
- Okutambula n'okusindika emirimu ku mirimu
- Eby’obugagga ebizingirwa mu kwefumbira, eby’okusiiga, n’eby’okukozesa ku siteegi
- Okutunda ebintu mu buzaabumenyi n’okutumbula obutumbula ssente (obulango oba obulango ku mikutu gy’empuliziganya)
- Ssente ezisabibwa abasawo (abalanzi b’ebitabo, abalaabi, n’abakwata amateeka)
- ku bintu ebikulu (kamera, ebivuga, n’ebirala) ebibadde bikozesebwa.
- Ssente eziweebwayo eza insuwalensi ez'ebyuma oba eby'okusasula ebisale by'essente
Abayimbi bwe babaako bye batwala mu bitabo ebibereberye, abasiikusiikuula amasawo n'amalayisi ebirina okukakasibwa. Mu butaba na bitabo bituufu, akakwakkulizo k'omusolo oguli wansi w'ekitundu 44ADA kayinza okusaasaanyizibwa abakugu abalina obusente obusingako obusukka 7650 lakhs. Mu nkola eno, 50% ku bufissi obunene butwalibwa ng'esasulibwako, okuggyawo obwetaavu obw'okulaga kasasitoffaali eyo.
Okusasula Emmere n’Ebitabo bya Bakabaka
Essente eza bakabaka ze zisinga okukozesebwa ennyo abakubi b'ebifaananyi. Royalty ennyonnyolwa wansi w'ekitundu 9(1)(vi) eky'Akabonero era kizingiramu n'okulowoozebwa ku kusiibwa kwa ddembe lyonna oba erya buli kantu kontulakiti (nga mw'otwalidde n'okuweebwaamu akalagi) nga kituukirizaamu obwa nyigirizwa mu bitabo, mu kuyimba, oba mu kukola eby'amasimu. Obugambo obukulu obuli mu nkola eno:
- Ekiragiro ekikozesebwa omusiizi w'ebifaananyi Omuyindi kisigibwa TDS wansi w'ekitundu 194J ku muwendo gwa 10% (singa omuwendo gwa aggate gusukka 760,000 mu mwaka ogw'eby'enfuna). Abasiiga z'obusiisi b'ebifaananyi ebitali bannaazo, TDS wansi w'ekitundu 195 bagoberererwa bagoberezebwa mu muwendo gwa kompyuta okusinziira ku mpagi eya kubitiika eya FIECUC (DTAA).
- Omusiizi w’ebifaananyi bw’aba nga si mukulembeze era nga talina kifo kya nkalakkalira mu Buyindi, ssente ez’omu lulyo ziyinza okusalibwa ku 20 ku buli kikumi (maaso ne ces) wansi w’amateeka g’omu maka, naye omuganyulo oguli mu ndagaano guyinza okukendeezebwako.
- Nga bwe kyalagibwa, wansi w’ekitundu 80RB, abasiizi b’ebifaananyi kinnoomu bayinza okugamba nti ssente ezifunibwa mu mirambo zikendeezebwako nga 763,400,000, era nti ziyinza okukkirizibwa okuwandiisibwa wansi w’Akakiiko Akakola nga Bakkirizi.
Abayimbi balina okukakasa nti ebibawandise bituuka ku nkola eno okusobola okubifuna. Abayimbi n'abayimbi b'ennyimba, ne bannabyabutoozi, ne bannabyabutoogibwa Indian Plaening Right Society (IPRS) awamu n'abantu abalala abamanyi ebifa ku nfunze balondemu obwannannyini buleme okukuŋŋaanyiza obusaze obwa katikifo; bino byonna biwanyisiddwa omusi w'omusiizi w'ebifaananyi.
Ebintu Ebisikiriza Ebikwata ku by’Obukugu
Obutunzi bw'ebikolerwako era n'obwo obukolebwa mu dtendekero: era nga mu Jjulaayi 2017, GST eweebwa ebikolerwamu emirimu nga:
- Ekiragiro bwe kiba nga kifuga omuwendo gwa 18% GST, nga omuwendo gwa yo gusukka 76500 ku buli muntu. Ekiragiro bwe kiba nga emirundi mingi ssente z'ekika kya 765 oba ntono, olwo ttikiti eweebwayo esigalawo, tezisalibwa.
- Ssente eza bakabaka – ezitwalibwa ng'enkola ey'emirimu, nga zikkirizibwa nga 18% GST singa oyo agifuna aba mu Buyindi. Kyokka, singa abakungu baweebwa omusiizi w'ebifaananyi atamanyi, ziyinza okutwalibwa ng'ebikozesebwa ate nga baddizibwa ssente.
- Okutunda ebifaananyi ebyasooka – singa omuwendo gwabyo gusukka 76,500,000 ku buli bizineesi, RAST ku 12% guyinza okuba nga guwereddwa (alipoota esooka etegeeza omuwendo gw'ebifaananyi bwe biba nga 12% omulimu teguba nga gukolebwa muntu agukola mu ngalo.)
Abayimbi abalina empandika ennukuta esukka mu 7620 lakhs (6810 lakhs mu masaza ag'enjawulo) bateekwa okuwandiisa ebikwata ku GST ne fayiro ez'enjawulo ezikomawo. Kyokka, abasiiga bannasayansi bangi bayinza okugwa wansi w'omutindo guno ne kifuula eky'okuwandiika ekiwandike eky'okulaga nti bawandiikibwa mu GST nga tebakuwadde magezi. Okubuuza akakessi mu kukwata ku KGST kyetaagisa okwewala ebibonero.
Okusolooza Abayimbi Abagwira Omusolo
Abasiizi b'ebifaananyi abalambuzi oba abalambula Buyindi nga basasula emisolo. Essente ze bafuna mu mizannyo ng'egyo zitwalibwa okuba nga “zivaamu oba okuziyimusiza mu Buyindi". Mu Kitundu 9(1)(i) era nga zisobola okusalibwako omusolo. Ssente enkulu ze ziweebwa zibeera:
- Omusiizi w'ebifaananyi bw'akola mu Buyindi, ssente zonna ezisasulwa ziweebwa Buyindi okuggyako nga DTAA awadde obuweerero.
- Omusiizi w’ebifaananyi bw’aba nga muwagizi wa kampuni eyo era nga kampuni eyo ye ekola emirimu gyayo, kampuni eyo eyinza okutwalibwa okuba “ekola mu ggwanga lya Buyindi mu ngeri gy’ekozesebwamu, era ekyo kiviirako omusolo ogw’amagoba okusalibwa.
- TDS wansi w'ekitundu 194J (eky'ekirango ekya 194C) oba Ekitundu 194C (okusasula kontulakiti) kiyinza okukkirizibwa okusinziira ku ngeri gye kisasulamu. Ekiragiro Ekiragiro Ekiragiro Ekitundu 194C kikozesebwa (ku 100% mu kusasula ekikola ku mirimu gy'awaka) singa essente ezisasulwa ziba za ksookero lya sigi (ng'omuzaana n'omukolo), ekiwandikiro 194J (10%) bwe kiba nga kigikoze, ekiwandikiro eky'enkola kiyinza okutongozebwa. Enjawulo enzivvu eky'okugoba ekiwandikiro kitera okumalibwa mu ngeri enzijjuvu okusobola okugobamu.
Abasiige ab'amawanga balina okugula ennamba ey'Akawumbi akatali ka nnukuta (PA) mu Buyindi okwewala omuwendo gwa TDS ogwa waggulu. Mu kubeerawo kwa PAN, omuwendo gwa TDS guba gusukkuliddwa ku 20% oba omuwendo gwa maanyi agali mu ttemu.
Okukolera ku Byetaago n’Okugumiikiriza
Abalambika bonna n'ebitongole ebifuna omusolo biteekwa okuwandika essente omuntu z'afuna buli mwaka.
- [[AWULA:0]] TUR-1 (Sasaj):[[[AMERI 1]] eri abantu abatuulamu abafuna omusaala, ebibanja by'omuzingi, n'ebintu ebirala (nga amagoba). Tebakkirizibwa bakuba b'ebifaananyi okufuna ssente eziva mu bizineesi oba mu by'omulembe.
- [[AWULA:0][[AWULA:1] eri abantu abalina essente okuva mu bizineesi oba omulimu. Abasiiga abasukka mu omu bali mu kitundu kino.
- [[AGUMENTI]]] TURN-4 (mu kiseera kya tteeka):[[FULT:1] Abantu balondawo okusiiga omusolo wansi w'Ekitundu 44ADA (obutuuti bwa gross obutuuka ku mwaka gwa 7650 lakhs).
- [[AK'AMUTANDIKA][[KA] E] KITUNDU [[AK'AWULA] EK'AWULA, NE AOP (Ebifo by'abantu) – ebitera okukozesebwa abantu ab'omu biwangwa oba ebiwangwa.
- [[AK'AMUTANDIKI][[A:1] Ebiwandiiko n'enkumbo kwe bikoma okugaana obuteerekebwa wansi wa bitundu 11, 12, oba 12A.
Abayimbi era balina okukolera ku by'omusolo singa omusolo gwabwe gusukka 760,000 mu mwaka gwa ssente.
Emirimu egisingayo obulungi mu Kuwandiika
Okukuuma ebiwandiiko ebituufu kikulu nnyo mu kuteebereza obulongoosi n'okwewala okukeberebwa.
- Amanda eziba ziteekeddwa ku mirimu gyonna gye bakola, ku bintu bye batunda, ne ku ssente ze basasula.
- Ssente Eziri mu Bbanka n’Empeera.
- Endagaano ezikolebwa n'abakwasi b'obutegeke bw'ebirombe oba abawagizi.
- Amabaluwa agaggibwa mu nteeko (gakozesebwa mu kuyita, okupangisa, n’ebirala).
- Ebikwasibwa by'ebivvuunulibwa.
- KAAdi ey'okuwandika n'empandika ey'ekika kya GST (bwe kiba nga kyetaagisa).
Abo bokka abakola mu bbanka, basaanidde okwewala okusasula ebbenka n’okwewola ssente.
Ebibaddewo Gye buvuddeko awo n’Emisango Egikwata ku Balamuzi
Omusolo gw’abazannyi b’ebiti by’obutiti guyambye abantu bangi mu myaka egyakayita:
- [[NKULULA] Ekikongoowo ky'Ekiwandiiko ku bazannyi ba firimu: ku bikwata ku [[FLT:]] Ekiragiro ekitegeeza omuyimbi w'omusolo ogw'omusolo. M. R. & [2020] Kkooti yamanyisa nti omuyimbi wa firimu afuna essente okuva mu kuyimba, oba okuzina si ye “ssente ezikozesebwa." okuggyako nga omuyimbi ali wansi w'omukisa gwa buweereza. Kino kikwata ku TDS ne kkomyawo.
- [[Adhaar-PAN] Adhaar nyunzi: Gavumenti etaddewo ekikwanganga ku kiwandikiro okukigatta ne Aadhaar ku maderesi agasazesezza akaddanyuma. Abayimbi abatalina Aadhaar bateekwa kuwandiika buwagizi ku budde obw'okugikoleramu oba okuzisabirako nga zenyini.
- [[Act:0] Akabonero akalaga nti omusolo gwa ku misolo tegufunibwa ku buli mulundi, naye abakubi ba bifaananyi baagwo balina okukakasa nti obuwayi obwa disiki obukulembedde tebuliiko kye bukola.
- [[AKM:0] Ekirala kya 'CDT' ku misolo egya bannabizineesi: mu busengeke obunene obwa No. 9/2020' kyalaga nti ekisaanyizibwa eky'olupapula 44ADA kiyinza okutegeeza amagoba aga 50% ku mayitire ag'obuseere nga tewali bitabo eby'amabanga. Kino kikakasa nti abasiizi bawandiisi bawandisizza.
Okugatta ku ekyo, okusindika kwa gavumenti okufuna ekiwandikiro kitegeeza nti abakubi ba vidiyo nga batunda ebifa ku kompyuta oba ku pulatifoomu balina okugoberera enkola eya e-commerce TDS wansi w'ekitundu 194-O (% TDS ku kutunda obusing'amanyi). Kino kiyamba singa abakugu bafuula abakozesa kompyuta.
Amagezi Agakwata ku Kuteekateeka Omusolo ku Bakugu n’Ebigambo
Okukola enteekateeka ennungi ey'okusasula emisolo kiyinza okuyamba abakubi b'enkola eno okufuna ssente ezisingako.
- [[Act:0] Ssente ezikozesebwa mu biseera n'ebbanja:[[KATANDIKWA:1] Singa kiba kisoboka, linda kutwala ssente ezizitwala ku mwaka oguddako singa ssente z'omwaka guno ziba nnyingi, era singa zikolebwako, ssente eziyinza okukendeezebwa ku ssente eziyinza okusaasaanyizibwa mu misolo.
- ekiwerebwawo [[[NKUMBO:0] Ekika 80RB kiwandikidwa ng'obungi bwa digiti ekiba kiwandikidwa: Buno bukireetera okuwandika emirimu gyo egy'obwa nnambayo era obut'ebitakkirizibwa kufunamu ebifissi 763 lakh ku by'ofuna mu ngulu. Kino kiragiro ebisinga obungi n'ebirako ebyo ebifinnyonyola ebirala.
- [[AK:0] Kya magezi okulonda omusolo ogw'okusasula: Singa ogula obuguzi obwa nnamaddala obusinga 50% bwa malikisi eziri mu kiwandikiro, ogenda okulonda okubalirira mu kifo eky'Ekipande 44ADA okufuna obusente obusingako.
- [[Akatabo:0] Ekiragiro kino kissawo ssente eziweebwayo:[ Ssente eziweebwa ekiwandikiro oba omutwe gwa kompyuta ku kiwandikiro oba omutwe gwa kompyuta bisobola okukendeeza ku by'okusasula okusiimula okutali musolo nga bwe kiwagidde eby'amakolero.
- [[AGUMENTI] Akawayiro kano kaleetera ekiragiro okuteekawo ensawo ey'okuwummuzaamu:[[[AK'AKAWULA]] Ssente eziweebwayo eri ekitongole ekikola ku PNS (NPS) wansi w'ekitundu 80CCD(1B)(K) ekiragiro ebikendezedwa ku mpandika y'ekirabo eyo nga emirundi egiwera 760,000.
- [[Act:0] Bw'oba oyagala okufuna olukusa, sooka olowooze ku ky'okwewandiisa ku buli omu omu ku budde.
fundikira
Omusolo oguva mu mirimu gy'obukungu n'obuwangwa mu Buyindi gumanyibwa bulungi naye gusobola okugobererwa mu ngeri ey'okumanya obulungi n'okuteekateeka. Abayimbi bateekwa okutegeera embalirira y'essente ze bafuna, obutakkirizibwa ku bawagirwa mu misolo gye baliwo, era n'okugobererwa mu kugoberera enkola y'omusolo, era n'okugoberera ekyetaagisa okutereka ebbeesa awamu n'ebyetaaweeyambisibwa. GST era esobola okuteeka essira ku mirimu gyabwe egy'okuzzaawo ebizingirwa mu misolo.
Obulagirizi obulala busonga ku mukutu ogutongodde ekitongole eky'omusolo era ne CBUC] ku kiwandikiro ekya GST. Ekitegeeza nti omukutu gwa indian Prining Leavention[ Kino kisobozesa abafuzi okutegeka ebifa ku mu ntegeka ebya GST[FLT].