Khukulana sitwela twela simanyisa khukula bibiindu mubukali  khukhwama yesi ukulisa mubukala (wholesale) oba khu babikendesa amala bya kulisibwa sitwela twela  khumundu utsa khubirambisa yesi balanga bari “final consumer”.

 Musisitsa sinyolekhanamo khukulana mubukali ni khukulana sitwela twela, mulimo bakhupi bekimisoro kimilundi kibili.

      -Bakhupi bekumusoro kwebubisinessi bufwiti fwiti babakulisa bibiindi bikhabirisa tsiffuma sitondo sitwela nikamakhumi karano taa mumwakha taa.

    -Bakhupi bekumusoro babiiwandikhiisa kumusoro kwa VAT babakulisa bibiindu bibibirisa tsiffuma sitondo sitwela nikamakhumi karano mumwakha

Tsibisinessi tsyoosi mwinambo Uganda tsyakha tsyewandiikhisa ni;

– Sitongole sha Uganda Registration Services Bureau (URSB) khufuna lisiina lye bisinessi.

– Sitongole sha Uganda Revenue Authority (URA) aluwande ye kimisoro atwela ni khufuna TIN.

– Ne babunyala bakumulikha nga shekhubonelakho ba KCCA, municipal council,Town council nonyalise khufuna ilayisensi (trade license)

Siino sikhulu:

Sibakhakhuwe ilayisensi nga suli ni TIN taa.

Click here for details on requirements for registration of your wholesale/retail business

• Ulini khukhwolelela lutimbe lwa URA khu ura.go.ug
• Click here to register as an individual
• Click here to register as a non-individual

Nga umukhupi wekumusoro, ulini khuwebwa lidembe. Khulwesho, waliwo bufunanisibwa bwesi umukhupi wekumusoro akhile yolelese.

Click here for your rights and obligations as a taxpayer

Ulini khubiikha biwandiikho bibiwambakana ni khusubula khwowo mubisinessi nga tsi risiti tsyesi ukulilakho atwela ni tsyesi ukulisilakho.Sili shekumugaso khubiikha biwandiikho bibilikho tsinakhu nanyalise khumanya byalunakusi. Biwandiikho biino nibyo biino;

• Income statement records
• Receipt and invoice records
• Payment vouchers
• Import schedules in case you’re an importer
• Contracts executed
• Bank statements
• Appointment letters for your employees and proof of payment of their salaries
• Utility bills
• Stock records
• Asset registers
• Debtors and Creditors

Siino sikhulu: Bakhupi bekumusoro babewandiikhisa khusesula kumusoro kwa VAT bakhile bakabe e-invoices nga barambisa ikhola ya EFRIS.

• Biikha biwandiikho bye bisinessi yowo bulayi nga byawandiikhibwa muzungu.
• Nga wakanile biwandiikho byowo bibikhiibwe mululimi lulundi, saba lukusa isi umukhulu uwa URA nga uwayo isonga induffu.
• Yesi biwandiikho bikhali muluzungu taa, ukhakanibwe khusesula umundu yusa mululimi luzungu ukhafikilisibwe numukhulu wa URA (commissioner)
• Biikha biwandiikho nesitse sikhwanguwile khubala kumusoro kwesi wakhile usesule.
• Wakhiile ubiikhe biwandiikho khumala khasela khekimyakha kirano.
• Biwandiikho bibikhibwa byakha khuba ni bubakha bubumala nga buwamba khubyesi wakulisa oba wakula nalundi nga bunyala bwasomekha oba bwesibwawo lufwanyuma yekhukorana.

Nga wakhasikhane khukhwi-wandiikhisila khulutimbe, yolelela tsiyafesi tsya URA tsikhuli yakhwimbi unyalise khuyetebwa oba khupilekho khunamba yino yesi bakhahala kamapesa taa (toll – free line) 0800117000/ 0800217000 oba khu wasapu: 0772140000