Kumusolo kwekhubiindu byabushele (Excise Duty)

Sikhongelesa (Type of Incentive)

Shesi wakhile wolelese

Imbawo kumusolo kukukelekhebwa khubiindu birambisibwa khukhwombekha likholelo oba libiikhilo taa (construction materials) khurusakho, kumusolo kulikelekhebwa khwibyo byeesi bakulisa oba bakholela mwinambo muno.

Babarambiila musirekere shekamakholelo (Industrial park), Free zone,oba babakholela ibuulafu we’musirekere shekamakholelo, babirusa bibiindu bibyama mubulimi; babakhola oba babayungila mwinambo bibiindu birambisibwa mumakangilo, kamalesi,bye’buubwombekhi, byekhurambisa muutsu, oba bibyama mububetsi (furniture) tsimbapula, byesi barambisa khukhwoshesamo tsimbapula atwela ni khutsyanikhila nga kamawulile.

Wakha khuramo kamapesa kakoola tsiffuma likhumi mudola (USD 10m) inga suli uwemwinambo muno taa amala kimikanda kamakhumi kataru mudola (USD 300,000) nga wamila mumanambo kebwanyanga (EAC citizens) oba kimikanda likhumi nakirano mudola (USD 150,000) nga likholelo lyayilibwile mushaalo (upcountry)

Bukhongelesa biino bikhuwebwa khulunakhu lulwene lwesi unanikhilakho khusubula, bikhongelesa biino bilala biwebwa abo babali musirekere shekamakholelo (industrial parks) oba babali khulwabwe (Free Zone). Investor aakha warambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu  buli khusimya (70%) nga nibyo bitwela byeesi arambisa khukhola bibiindu (raw materials) amala arambise barambi bebwamanyanga (EAC citizens) khukhwola khubisitsa kamakhumi musaffu buli khusimya (70%) nga nikumusara kweesi bayila kwolesa bisitsa kamakhumi musaffu (70%).

KUMUSOLO KWEKHUBIWANDIIKHO (STAMP DUTY)

Sikhongelesa (Type of incentive)

Shesi wakhile wolelese

Imbawo kumusolo kukukelekhebwa khubiwandiikho biino taa;

i)       Iloni iyiila khasela khalayi (debenture); iloni yiino iweebwa tsikambuni oba bitongole.

ii)      Kimisolo kikiindi (further charge); siwandiikho sisindi sishongelakho kumusolo khu loni.

a)      Nga yabele ikambuni ishakha, In case of a new manufacturer, ili nikhuba nibunyala bubuurambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu  buli khusimya (70%) nga nibyo bitwela byeesi irambisa khukhola bibiindu (raw materials) amala irambise barambi bebwamanyanga (EAC citizens) khukhwola khubisitsa kamakhumi musaffu buli khusimya (70%) nga nikumusara kweesi bayila kwolesa bisitsa kamakhumi musaffu (70%). Amala nga likholelo libalibwila mutsiffuma kamakhumi karano mudola (50 million US Dollars)

iii)    

liswa liliili khuloni (lease of land – of total value);

iv)      Nga kimikabo kyeyongelekho (increase of share capital);

v)      Nga liswa lili khukhwama mumakhono kakandi litsya mukandi (transfer of land);

vi)    Ikwangwanyi oba indagano (agreement) yekhufukilisanilakho khuwayo bubwakanisi burusa ipulani.

b)    Nga yabele likholelo likhale ne amal khubawo khwalyo lirambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu  buli khusimya (70%) nga nibyo bitwela byeesi irambisa khukhola bibiindu (raw materials), nga lirambisa babaandu bemwinaambo muno khukhwolesa bisitsa kamakhumi musanvu amala kimisalra kyabwe kilekhana ni kyesi kamakholelo kakaandi kakaaba khukhwama khulunakhu lwesi ikambuni yolesela buyindiffu bubwoola tsiffuma kamakhumi kataru na tsiseseba mudola (35 million US Dollars).

Kumusolo kwekumwendo (VAT)

Sikhongelesa (Type of incentive)

Shesi wakhile wolelese

Babaakulisa ibulaffu (Exporters)

Mbakho kumusolo taa (Zero rated)

 Mbawo kumusolo kwa VAT taa mukhukulisa bibiirambisibwa mukhukhola tsipulani oba bibiiyeta khusoma ipulani nga yabele byakholebwila mwinaambo muno.

Khukhwingisa kamapesa mushuma sikhola oba sishongelakhok kumutindo khubiindu bibyamile munimilo (processing agricultural products); khukhola oba khupangapanga birambisibwa mwikangilo, byeesi bakangi barambisa, byemumaduuka kekamalesi, byebubwoombekhi, bibiirambisibwa mutsu, kamakholelo kakhola byekhubetsa, byesi barambisa khukhwoshesamo tsimbapula atwela ni khutsyanikhila nga kamawulile, birambisibwa mwilekelo lyekamakhono, oba babaali mubusubusi bwekhuyetakho babaayila bibiindu ibulaffu namwe babengiisa mwinambo. Babaakhola khutekenologiya, oba babaalima byekhukulisa

Wakha khuramo kamapesa kakoola tsiffuma likhumi mudola (USD 10m) inga suli uwemwinambo muno taa amala kimikanda kamakhumi kataru mudola (USD 300,000) nga wamila mumanambo kebwanyanga (EAC citizens) oba kimikanda likhumi nakirano mudola (USD 150,000) nga likholelo lyayilibwile mushaalo (upcountry)

Bukhongelesa biino bikhuwebwa khulunakhu lulwene lwesi unanikhilakho khusubula, bikhongelesa biino bilala biwebwa abo babali musirekere shekamakholelo (industrial parks) oba babali khulwabwe (Free Zone). Investor aakha warambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu  buli khusimya (70%) nga nibyo bitwela byeesi arambisa khukhola bibiindu (raw materials) amala arambise barambi bebwamanyanga (EAC citizens) khukhwola khubisitsa kamakhumi musaffu buli khusimya (70%) nga nikumusara kweesi bayila kwolesa bisitsa kamakhumi musaffu (70%).

Excise Duty

Type of Incentive

Conditions for granting exemption

Nil duty on construction materials of a factory or warehouse exclusive of those  available on the local market, locally produced raw materials and inputs.

Operator within the industrial park,

free zone or other business outside the industrial park or free zone who invests in processing agricultural goods; manufactures or assembles medical appliances, medical sundries or pharmaceuticals, building materials, automobiles, household appliances or manufactures furniture, pulp, paper, printing and publishing of instructional materials.

Must invest a minimum of USD 10m for foreign investors and USD 300,000 for EAC citizens or USD 150,000 where the investment is made upcountry.

Incentive takes effect from the date

of commencement of the specified business, same incentives apply to an existing operator in an Industrial Park

or Free Zone. The investor must use at least 70% of locally sourced raw materials and employ at least 70% EAC citizens who must take up at least 70% of the wage bill.

STAMP DUTY

Type of incentive

Conditions for granting exemption

No stamp duty on execution of the following documents;

i)       debenture; whether a mortgage debenture or not, being of a marketable security – of total value;

ii)      further charge; any instrument imposing a further charge on a mortgaged property –of total value;

a) In case of a new manufacturer, who is subject to availability, has capacity to use at least 70% of the locally produced raw materials, and employs at least 70% citizens with an aggregate wage bill of

the new manufacturer and whose investment capital is at least 50 million US Dollars

iii)    

lease of land – of total value;

iv)      increase of share capital;

v)      transfer of land;

vi)    an agreement to provide services on conducting a feasibility study or

developing a design for construction.”;

b) In case of an existing manufacturer who subject to availability has capacity to use at least 70% of the locally produced raw materials, and employs at least 70% citizens with an aggregate wage bill of the existing manufacturer from the date on which the manufacturer makes an additional investment equivalent of 35 million US Dollars

VAT

Type of incentive

Conditions for granting exemption

Exporters

Zero rated

Nil VAT on the supply of feasibility study and design services and on the supply of locally produced raw materials and inputs.

Investment in processing agricultural products; manufacturing or assembling medical appliances, medical sundries or pharmaceuticals, building materials, automobiles and house hold appliances; manufacturing furniture, pulp, paper, printing and publishing of instructional materials; establishing or operating vocational or technical institutes; or carrying on

business in logistics and warehousing, information technology or commercial farming.

Must invest a minimum of USD 10m for foreign investors and USD 300,000 for EAC citizens or USD 150,000 where the investment is made upcountry.

Incentive takes effect from the date of commencement of the specified business, same incentives applies to an existing operator in an Industrial

Park or Free Zone. The investor must use at least 70% of locally sourced raw materials and employ at least 70%

EAC citizens who must take up at least 70% of the wage bill.