1. Khusaba khwekhu-khukobosela kumusolo kwowo nga urambisa e-receipts oba e-invoices khukhanguwe tsake khulondolebwa (fast-tracked) khulwekhuba bubakha bwoosi bubukhuwambakho bukhabe buli mu sisitimu (system).
2. Kuno kumutendela kunyalisa URA khuwa bakhupi bekumusolo bubakha bunyowelekho khukhwanjulayo byekimisolo kyabwe (pre-filled tax returns). Shiino shili shishyangu khulwekhuba URA illi ni bubakha bwesi umukhupi wekumusolo akulilakho atwela ni khukulisilskho mubwitsuffu bwesi umukhupi wekumusolo anyala khufukilisa oba wongelakho bubakha bubuundi.
3. Bubakha bunyowelekho khukhwanjulayo byekimisolo (pre-filled tax returns) buyetakho bakhupi bakumusolo khukhwiwala biboneleso (penalties) nga banjuleyo nga imbuka yabirile oba nga sibanjuleyo taa (late or non-filing).
4. Bakhupi bekumusolo banyalisa khulondola atwela ni khukakasa byesi bakulile ni byesi bakulisile mumbuka ituuffu neshinyalise khuwamba byebusubuzi bulayi.
5. EFRIS yiino iyetakho khulekha khukosa tsilisiti taa lekhuba tsilisiti tsya EFRIS tsibikhibwa khumukutu oba khulutimbe lwa yitaneti.
6. Kumusolo kukelekhebwa mubulambukulufu nga imbawo khukhwikhupila taa. Shiino shikhendesakho khukhwi’mulukunya khwe bakhupi bekumusolo nga yabelewo khuminilisibwa.

EFRIS akhile arambisibwe.

Umukhulu wa URA (Commissioner) akhawulemo bakhupi bekumusolo babakha barambisa EFRISI nilikambila. Imbuka yiino, lili’likambila isi bakhupi bekumusolo boosi babewandiikhisa khubuusa kumusolo kwa VAT (VAT registered tax payers) khukhwingila ikhola ya EFRIS.

Khulwesho, abo babaali ibulafu webakhupi bakumusolo besi khukanikhilekho angaki awo, bakhupilisibwa khurambisa ikhola iya EFRIS khulwe bilayi bikilimo.

Kumutendela kunyowa/ Step 1: Umukhupi wekumusolo affuna indakililo (link) khukhwama khulutimbe lwa URA https://www.ura.go.ug amala wengisamo bibiimuwambakho (credentials). Ipassword iyekhurambisa kumulundu mutwela isindihibwa khu email oba khu simu yomukhupi wekumusolo khusitsilila nga nalondawo amala wafuna lukusa lwekhukhwingila khulutimbe lwa EFRIS lwes balaga bari “EFRIS homepage”.

Kumutendele kwakhabili/ Step 2: Umukhupi wekumusolo alondawo khukhwiwandiikhisa kumulundu kumukibole “First time registration” amala alondawo khurambisa e-invoicing oba Electronic Fiscal Devices (EFDs), bifwo bibiindi byesi ibisiness ili anga biliwo. Nga wamalile, khusaba khwo khwelesebwa khu URA khufuna lukusa (Approval).

Kumutendele kwakhataru/ Step 3: Nga wamalile khuwelesa khusaba khwo, umukhupi wekumusolo isabuyakha (refreshes) lutimbe lwa URA lwesi abelekho nga amina kabonelo kha URA (URA logo) oba khengo (home icon). Nga khukhwiwandiikhisa khwabirilemo, lukalala lwa EFRIS (EFRIS menu) lwitsa.

Shiino shikhulu: khukhwongelakho aluwande yekhu-wambakanisa khumukutu ni khumhukutu (system to system connection),khukhwolelela lutimbe lwa URA, oba khukhwesa (installing) shesi balanga bari “Desktop client app” khu koputa oba khu simu yowo, ulinikhuba ni kumunyakasi/kamasanyalasi, inamba yekumusolo “a TIN”, ni password nofukilisibwe khukhwingila khumukutu kwa yitaneti.

Nga khukulisa khwakholebwile, bubakha buwambakana nikhukulisa buwandiikhibwa (captured) musisitimu yomukulisi yes balanga bari “ERP” oba “point of sale”, bubakha buno bubusibwa amala bwawelesibwa khu URA mumbuka yene e-receipts atwela ni e-invoices tsirusibwa.

Nga bubakha bwesi ukulisilekho oba ukulilekho bwafunibwile, EFRIS iyusa bubakha ubwo bwasomekha nga “e-receipt oba e-invoice” nga irakho tsinamba tsyenjawulo tsyesi balaga bari “Fiscal Document Number (FDN)” oba “receipt/invoice number”, a verification code, a Quick Response (QR)code etc.EFRIS yene iyusa bubakha bwene butwela ubwo yabukobosela umukulisi. Kumbuka yino, e-receipt oba e-invoice inyala yarusibwa (printed). Biino byoosi bikholekha mubwangu nga nubona imashini ikhamala imbuka ta mukhuwelesa bakasitoma.

Khuwambakana khwekimikutu (System to system connections)

Shiino shirambila bulayi abbo babali ni bubuma burusa tsirisiti (babaliwo khale ni bali khunanikha). Ikhola ye’khuwambakanisa kimikutu (System to system connections) ili ikhola iwambakanisila atwella bubakha bwomukhupi wekumusolo bwesi akulilekho atwela nibwesi akulisilekho; nimwo muli kumukutu kwesi balanga bari “Enterprise Resource Planning (ERP) nga kwa wambakanile ni EFRIS kwarusa “e-receipts and invoices” mukhubirila khulutimbe lwa “Web service API connection). Shiino sheyetakho khurusa “e-receipts and invoices” akhaba nga yitaneti silikho taa.

Khulutimbe lwa URA (URA web portal)

Bakhupi bakumusolo banyala bakhalawo khurambisa tsiyakawuti tsyabwe tsya EFRIS nga batsingisile khulutimbe lwa URA khubirila mutsi “TIN” tsyabwe atwela ni tsinamba tsyabwe tsye’sishama (password) khukaba “e-receipts and e-invoices”.

Inamba yesishama (password ikhuwebwa kumulundu mutwela mulunakhu oba khumala tsinyanga kamakhumi kabili na tsine (24hrs) aate yakha yabikhibwa mushama.

Desktop (Client Application) khano khalange khabonelo oba “software” khesi wanulayo khulutimbe lwa URA (URA web portal) nga khanyolebwa aasi ye “e-invoicing downloads menu”. Khanyala khabikhibwa khusimu oba khu koputa yomukhupi wekumusolo khurambisa khurusa tsirisiti (e-receipts and invoices).

Khusitsilila khukhola yino, umukhupi wekumusolo akanibwa busa bibimuwamba ni namba yewe iyemushama (password). Ikhola yiino sikanibwa inamba yemushama iyelunakhu lutwela taa. Shiino shimanyisa shiri URA nga sitongole sitsila khububakha bwesi umukhupi wekumusolo arambisile nga bwesishama aate bwenjawulo.

USSD Quick codes

Shiino mubwitsufu shili “Unstructured Supplementary Service Data” nalundi bashilanga bari “Quick codes” sisiyetakho bubakha khukhwolelela umundu wekumukutu kwesimu atwela ni ulikhurambisa isimu mumbuka indwela (concurrent). Umukhupi wekumusolo awebwa inamba iyaburawa iyekhurambisa khurusa tsi e-receipts and invoices nga arambisa isimu.

Khukhuma khesi balanga bari “Electronic Fiscal Device (EFD)”

Khano khali khakhuma khali ni bukakafu ni bunyala bwekhubikha bubakha bwekhukulanilakho aate nga khakakasibwa ni sitongole shekimisolo (URA) mukhuwambakanisa byekhukulisa. Khakhuma khano khilimo ikhola yekhukulisila oba khusesula bibiindu mukhubirila khumukutu kwesi balanga bari “Point of Sale system (POS)” nalundi khali ni “virtual Sales Data Controller (SDC)” iyetakho khurusa tsi “e-receipts and e-invoices”. Khakhuma khano khatwela khali ni bunyala bubuyila bubakha khu mukutu kwa EFRIS.

Shekhukhwongelakho, khakhuma khano khanyala khurusa tsi “e-receipts and invoices” nga sikhali ni khuyitaneti taa (offline mode) khayetakho khuyima bubakha mubwangu, khubikha bubakha bwe tsi “e-receipts and e-invoices” ni khurusa iripoti iyemubwimbi iwamba khubikulisibwile oba bikulibwile mulunakhu,muwiki,mumwesi atwela ni mumwakha mubyekhusubula.

Ikhola yiino yakholebwa khuwambakanisila atwela bifwo bikulisa kamafura ni kumukha byongene. Mulimo khakhandu khalondola kamafura ni kumuwendo kwako atwela ni khukubala. Nga kamafura kakulisibwile, bubakha buwelesibwa khu “Electronic Fiscal Device (EFDs” khurusa          tsi e-receipts mumbuka yene. Kumusolo kubalibwa khusitsilila khumuwendo kwekamafura kakulisibwile khukwama khu papu.

Shiino shikhulu: Bakhupi bekumusolo bakhanyala khukula khakhuma kha “Electronic Fiscal Device (EFD)” oba “ERP” taa, bakhupilisibwa khurambisa lutimbe lwa URA lwesi balanga bari “URA web portal oba Desktop Application”

Umukhupi wekumusolo asesulila ikhola yekhumukut ni khumukutu (system to system connection) nga bamugisakho, khakuma (devise), khukhakhwikha, khukhakhola service atwela ni khukhangona.

Khukhwiwandiikhisa.

Buli mutwela uwewandiikhisa ni URA ali ni yakawuti iya EFRIS amala anyala wakyolelela nga arambis inamba yekumusolo (TIN) atwela ni ninamba yeewe iyemushama (password). Inamba yemushama irambisibwa mulunakhu lutwela (one-time password) isindihibwa khundakililo “email address) oba khunamba yesimu. Umukhupi wekumusolo ambasilibwa khukhwi’yandiikhisa narambise EFRIS bulilunakhu mubusubuzi bweewe.

Khumanya byesi ubiikha “Stocking Management”

Khumanya byesi ubiikha sinanikhila khusindu shishiene oba bubwakanisi khumanyibwa amala umukhupi wekumusolo alondawo khubindu byesi akholelamo oba bubwakanisi khukwama khulukalala lwebibindu bibiili mu EFRIS. Shiino shawula “maps” bibiindu byowo oba bubwakanisi amala byarebwakho inamba yanjawulo “product code”.

Bakhupi bekumusolo babakholela mubye bubwakanisi “services” banyala batsya mumoni ni khukaba e-receipts oba e-invoices nga bubwakanisi bwabwe bwamalile khumanyibwa oba khuwambakana ni lukala lwebubwakanisi bubuuli khu EFRIS lwesi balanga bari “product list”. Neyakhali, Bakhupi bekumusolo babakholela mubindu byesi uwambakho byesi balanga bari “Products” bakha bengisamo bibiindu ibyo atwela nikimiwendo kyabyo ne banyalise khukaba e-receipts ni e-invoices.

Shiino shikhulu: Isi umukhupi wekumusolo akhanyalisiile khufuna inamba ‘’ product code’’ yebibiindu byesi akulisa taa, oba sipiimo she’kimiwendo, umukhupi wekumusolo amanyisa URA. Babaakhola khu EFRIS bemenyelesa khusaba khwo mukhupi wekumusolo amala ingisemo inamba yesisiindu isho “Product code” oba simpiimo shebibiindu ibwo “package measure list”.

Ikhola ya “Fiscal Document Management”

Asi wekhola yiino, umukhupi wekumusolo alinikhuba nga anyalisa khu:

• Khukaba “e-receipts and e-invoices”.
• Alini khukaba oba akhalamo lupapula lulubanza “credit notes”. Shiino shiramba khunjukha yukha yoosi iba mumiwendo kyebibiindu atwela ni kamapesa.
• Khusindiikha oba khukhalamo bubakha bubanza “Debit notes”. Shiino shiramba khunjukha yukha yoosi iba mumiwendo kyebibiindu atwela ni kamapesa.

Khusitsilila khusisitsa sha 73B shekamakambila kakafuga byekimisolo “Tax Procedures Code Act 2014” likanikha khubiboneleso biino:

1. Umukhupi wekumusolo uwayawuliwa, liliba likambila khurambisa EFRIS amala ulilekha khurambisa EFRIS aliba nishiboneleso shekhusesula kamapesa kalekhana nikumusolo kubanzibwa oba kwesi bamubanza khubiindu oba khubwakanisi, oba kimikanda kamakhumi kane nga bakhupisilimo kimilundu kimitwalo kibili “four hundred currency points” sifurakho nisho shyesi bayila.
2. Umukhupi wekumusolo isi bayawula “gazetted”, liliba likambila khurambisa EFRIS amala sakaba tsi e-receipt or e-invoice taa oba wawambamo sishuma sha “Electronic Fiscal devise (EFD)” aliba nishiboneleso shekhusesula kamapesa kalekhana nikumusolo kubanzibwa oba kwesi bamubanza khubiindu oba khubwakanisi, oba kimikanda kamakhumi kataru nga bakhupisilimo kimilundu kimitwalo kibili “three hundred currency points” sifurakho nisho shyesi bayila

1. Umundu ukula khakhuma kha EFRIS khesi balanga bari “Electronic Fiscal devise (EFD)” nga sikhakakasibwa ni shitongole sha URA taa aba ni kumusango ela akhila khuwambibwa, ayilibwe mukooti amala bamukhalile buboye bwekimyakha kikhabirisa kitaru taa oba asesule kamapesa kakhabirisa kesi bakhupisamo kimilundu kimikanda kamakumi kataru “a fine not exceeding three hundred currency points,” oba bwoosi.

Manya shiino:

Kha currency point khatwela khalimo kimitwalo kibili kya Uganda.

Khusitsilila khusisitsa sha 73B shekamakambila kakafuga byekimisolo “Tax Procedures Code Act 2014” likanikha khubiboneleso biino:

1. Umukhupi wekumusolo uwayawuliwa, liliba likambila khurambisa EFRIS amala ulilekha khurambisa EFRIS aliba nishiboneleso shekhusesula kamapesa kalekhana nikumusolo kubanzibwa oba kwesi bamubanza khubiindu oba khubwakanisi, oba kimikanda kamakhumi kane nga bakhupisilimo kimilundu kimitwalo kibili “four hundred currency points” sifurakho nisho shyesi bayila.
2. Umukhupi wekumusolo isi bayawula “gazetted”, liliba likambila khurambisa EFRIS amala sakaba tsi e-receipt or e-invoice taa oba wawambamo sishuma sha “Electronic Fiscal devise (EFD)” aliba nishiboneleso shekhusesula kamapesa kalekhana nikumusolo kubanzibwa oba kwesi bamubanza khubiindu oba khubwakanisi, oba kimikanda kamakhumi kataru nga bakhupisilimo kimilundu kimitwalo kibili “three hundred currency points” sifurakho nisho shyesi bayila

1. Umundu ukula khakhuma kha EFRIS khesi balanga bari “Electronic Fiscal devise (EFD)” nga sikhakakasibwa ni shitongole sha URA taa aba ni kumusango ela akhila khuwambibwa, ayilibwe mukooti amala bamukhalile buboye bwekimyakha kikhabirisa kitaru taa oba asesule kamapesa kakhabirisa kesi bakhupisamo kimilundu kimikanda kamakumi kataru “a fine not exceeding three hundred currency points,” oba bwoosi.

Manya shiino:

Kha currency point khatwela khalimo kimitwalo kibili kya Uganda.