OMUSOLHO OW’OKWABINDU (Excise Duty)

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption”

Erithendi thuha omusolho okwa bindu ebikolesibawa omw’ihimba amakolhero kutse esya weyahahusi, erihako ebyo ebyangana banika hanu enoka, kutse ibyangana kolheberwayo, nabyo sibirithuha omusolho ow’okwabindu owakahulhawamo “Excise Duty”

Oyukakolhera omwa “industrial park”, “free zone” kutse esuburu eyindi eyiri eyisya esy’e “industrial park” kutse “free zone” inakahira esyombulho siwe omwikolha ebindu eby’obulhime, inakakolha kutse erihira haghuma ebindu ebikakolhesibawa omwa mibatsi, “medical sundries” kutse “pharmaceuticals”, ebindu eby’obuhimbe, ebikakolhesibawa omwa buhimbe, esyangumbaghalhi, ebikakolhesibawa omwa miyi, kutse inakakolha eby’erikalhako, “pulp”, esyombapura, “printing” n’e “publishing” ey’ebikakolesibawa omw’ighesya.

Amabya ini mulihanda, awithe eribya inabirihiramo obukekulhu 10 obw’edollar, amabya inalhwire kandi ini mukalhani owa mwa mahanga aw’ebulwa lyuba (EAC citizen) inabya inakahiramo  esya dollar 300,000 kutse esya dollar 150,000 esuburu yiwe yamabya iyiri omwa byalho

Neryo omuhwa oyu akatsuka ekyiro esuburu eyi yiryatsuka, eyindi mihwa, yikanahereribawa okwa suburu eyilhwe iyineho yamabya iyiri ng’omwa “industrial Park” kutse omwa “Free Zone”. “Investor” oyu awithe eribya inakakolhesaya hakyiri-kyiri 70% ey’ebindu ibikalhwa enoka kandi n’e 70% ey’emibiri ambi iyabya iyikakolhawa esyandulhani esyo mwa mahanga aw’ebulhwa lyuba (EAC citizens), kandi nibya 70% ey’esyombulho isikaghenda omwa musara, isyabya isikathwalhawa nesyandulhani.

“STAMP DUTY”

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption”

Ebisakango bino sibirithuhibawako e “stamp duty”

i)       “debenture”; yamabya ini y’e “mortgage” kutse ini “security” eyiri okwakathale kandi iniyo omughenzo owosi ow’eribanza ery’e “mortgage”;

ii)      “further charge”; E “instrument” eyosi-yosi eyikongera eritswera lyo kwa ekyindu eky’e “mortgage”

a) Amabya ini “manufacturer” omuhyaka, kandi inanawithe amani awerikolhesya nikyi-nikyi 70%  ey’ebindu ebilyakolherebawa  enoka, kandi n’abakolhi hakyir-hakyiri 70% ibabya inibikalhani abe EAC kandi 70% ey’esyombulho isikaghenda omwa musara, isyabya isikathwalhawa nesyandulhani. “manufacturer” omuhyaka kandi esyombulho esyakathekamo isyabya bukekulhu 50 obw’edollar

iii)     Lizi ey’erithaka – Omughenzo wayo owosi

iv)      Erikanya okwa “share capital”

v)      Eritheka erithaka ly’omwa mena ow’oghundi omundu

vi)   Endaghane ey’eriha esya “services” ngesyerikolha e “feasibility study” kutse erikolha e “design” ey’ekyikahimbawa

b) Amabya ini “manufacturer” oyulhwe inaneho, kandi inanawithe amani awerikolhesya nikyi-nikyi 70%  ey’ebindu ebilyakolherebawa  enoka, kandi n’abakolhi hakyir-hakyiri 70% ibabya inibikalhani abe EAC kandi 70% ey’esyombulho isikaghenda omwa musara, isyabya isikathwalhawa nesyandulhani, erilhwa ekyiro “manufacturer” akongera omwa investment yiwe mw’obukekulhu 35 obw’edollar

OMUSOLHO OW’ERYONGERAKO OMUBONGO (VAT)

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption”

Abakingiraya Ebindu Byo omw’ihanga (Exporters)

“Zero rated”

Ebindu ebikakolhesibwa omwa sya “feasibility study” n’omwa “design”  kandi n’ebindu eby’erikolhesya ebikalhwa enoka nabyo sibirithuha omusolho owa VAT

Erihira esyombulho syo mwikolhesya kutse eryongera omubwongo omwa bikalhwa omw’e by’obulhime n’erithunga, erikolha kutse erihira haghuma ebindu ebikakolhesibawa omwa by’emibatsi kutse ebikakolhesibawa omwa sya  “pharmaceutical”, ebindu ebikakolhesibawa omwa by’obuhimbe, “automobiles” kandi n’omwa manyumba, erikolha ebindu eby’erikalhako n’erikesyako,  “pulp”, esyambapura, “printing” n’eri pabulishinga ly’ebindu ebikakolhesibawa omw’ighesya; eritsuka kutse erithunga esukuru eyikakosomesaya eby’ebyalha kutse erikolha esuburu y’omwa

“logistics” n’e werehausing, eby’emyatsi n’e technologiya kutse obulhime obw’erihamo esyombulho.

Esyombulho esyerithekamo siwithe eribya kyisi-kyisi USD 10m “Investor” amabya inimulhihanda kandi omunyandulhani USD 300,000 amabya inikere omwa East African Community ( EAC) kutse USD 150,000 “investment” yamabya iyiri omwa kyalho. Omuhu oyu, akakuhebawa ekyiro ghulya tsuka esuburu eyi. Omuhu ighono omughumerere, akahereribawa “investor” ayane omwa “Industrial

Park” kutse “Free Zone”. “Investor” awithe erikolhesya hakyiri-hakyiri 70% ey’ebindu ebikalhwa enoka kandi 70% ey’abakolhi biwe ibabya ibikere omwa mahanga aw’EAC kand nibya ibakathwalha 70% e’esyombulho esikaghenda omwa musara wabo.

OMUSOLHO OW’EMINGIRIRYE (INCOME TAX)

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption”

Exemption of Income derived by a person from undertaking the agro – processing.

Obwiranda obw’erithendithuha omusolho owa “income tax” omundu oyukakolhesaya eby’obulhime n’erithungo

Emyezi 12 eyangana subasubanibwa (renewable)

Komissere amabya inamalhighana athi omusolhi animuhikererya obuthekwa buthekwa bwiwe ng’ekyilhaghiro eky’omusolho kukyikalhaghira