Kumusolo Kwe Mubwene (EXCISE DUTY)

Shikuka she bibikhongelesa

Kimikhemba kye khurusibwakho

Mbako Kumusolo khu byekhukhwombekha Kamakholelo, namwe Kamabiikhilo nga warusilekho ibyo bibinyolekha khukhatale kha busheele, bibisi bibikhola byabusheele ni byekhukhwongelamo.

Ufunamo:

Umutandikhi urambila mwirumbi lye kamakholelo (Industrial Park) ni bifo bibikule (Free Zone) atwela ni busubuuzi bubundi bubuli ibulafu we kamarumbi kakakhola ni khukulanila mu birambisibwa mubukangi, mumuli; Khubikhola ni khuyunga bibirambisibwa ni kamalesi.

Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru (USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD 150, 000 ) nola likholelo litsya khuba mushalo.

Busubuuzi bufukilisibwa khukhwiyakhilibwa kumusolo;

Umutandikhi akhile khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo

 nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwa atwela ( 70% of the wage bill).

Kumusolo kwe Kumuwulu (STAMP DUTY)

Shikuka she bibikhongelesa

Kimikhemba kye khurusibwakho

Mbakho kusololo khu misingo, khupangisa liswa, khukhwongela khumigabo, ni khuyusa liswa.

Ufunamo:

Umutandikhi urambila mwirumbi lye kamakholelo (Industrial Park) ni bifo bibikule(Free Zone) atwela ni busubuuzi bubundi bubuli ibulafu we kamarumbi kakakhola  ni khukulanila mu birambisibwa mubukangi,

Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru (USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD150,000) nola likholelo litsya khuba mushalo

Bibikhongalesa bino nibyo bitwela bibiwebwa Umutandikhi urambila mwirumbi lye kamakholelo (Industrial Park) ni bifo bibikule (Free Zone). Umutandikhi khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara (70% of the wage bill).

Mbakho kusololo khu misingo, khupangisa liswa, khukhwongela khumigabo, ni khuyusa liswaatwela ni indagaano irela bubwakanisi bwe khuenzelesa ni khutsoatsoanisa inzombekha.

Wakhile khuramo kamapesi kakakhali asi a USD 5m.

Umutandikhi we lilwalilo khumutendela kwa (national referral hospital) nga anyalisa khuwa burambi bwe shikugu mubukangi.

Kumusolo kwa VAT

Shikuka she bibikhongelesa

Kimikhemba kye khurusibwakho

Khukendesa ni khukulisa kamalesi, kamasuswa, ni bibiyetesebwa mubukangi nga bikholekhela mu Uganda kumusolo kukelekhebwela khu Zero (zero- rated)

Byakhiile khuba bikholikhila mu Uganda

Kumusolo Kwiyakhilibwa khumalesi kakarelebwa khukhwama ibulafu we linambo.

Isi abo babali mubusubuuzi bwe khukhwingisa bibindu mwinambo.

Mbakho VAT khu khukendesa bubwakanisi bwe Khuenzelesa, khuruka bibirabisibwa bibikholebwela mwinambo nga birambisa bibindu bibinyolekhana mu bandu ba busheele ta.

Umutandikhi we khukhola ni khuyunga bibirambisibwa mu byebukangi Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru (USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD150,000) nola likholelo litsya khuba mushalo

Bibikhongelesa birakikhakhukhwamila ilalala khushifukhu shesi busubuzi bumanyikhane butandikhila.

Bibikhongalesa bino nibyo bitwela bibiwebwa Umukholi urambila mwirumbi lye kamakholelo (Industrial Park) ni bifo bibikule (Free Zone). Umukholi akhile khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwaatwela (70% of the wage bill).

Mbakho VAT khu khukendesa bubwakanisi bwe Khuenzelesa ni khukhwombekha, namwe khukendesa ni khurusa bibyuma nibirambisibwa namwe bibeeste ni biwanikhe  khuruka bibirabisibwa bibikholebwela mwinambo nga birambisa bibindu bibinyolekhana mu bandu ba busheele ta

Umutandikhi akhiile khuramo Millioni US$ 5. Khuenzelesa khwakha khuba khwe khukhwombekha shifwo she lilwalilo; namwe khukhwombekha bibyombekhe bye lilwalilo ni bifwo bibindi bye lilwalilo; namwe khukendesa ni khurusa bibyuma nibirambisibwa namwe bibeeste ni biwanikhe bibirabisibwa mubifwo bye bukangi ni kamalwalilo.

Kumulimo kwe lilwalilo khumutendela kwa (national referral hospital) nga anyalisa khuwa burambi bwe shikugu mubukangi

Umusasuli we kumusolo yesi uweandikhisa anyalisa khubanza kumusolo kwa  VATkwosi kwesi asasula.

Ukulisa khukhwolesa UGX 150m mumwiko (Kimyesi 12 kikilondana) nga weandikhisile kumulundi kukunyowa, nga unyalisa khubiikha biandikho bituufu bye busubuuzi ate nga ukilananila mu bindu bibyamakho kumusolo.

Kumusolo kwa VAT Kukwibasibwa:

Kumusolo kukwakhile khusasulibwa khu bindi bibyakulibwa khumukulisi is umukombowe uli khuramba kumulimo kukusasulibwa buyeti (an aid-funded project) kwibasibwa khuba kwasasulibwa ni umukombowe kasita shiba shiri bibyakulibwa byaba bye khurambisibwa ni umukombowe khuramba kumulimo kukusasulibwa buyeti kwongene poli.

Kumusolo kwe Inzingisa (INCOME TAX)

Shikuka she bibikhongelesa

Kimikhemba kye khurusibwakho

Wiyakhilibwa Kumusolo khumala kimiko 10 khunzingisa ye khurambila mwirumbi lye kamakholelo(Industrial Park) ni bifo bibikule(Free Zone)

Umutandikhi urambila mwirumbi lye kamakholelo (Industrial Park) ni bifo bibikule (Free Zone) Operator in an Industrial Park or Free Zone nga akhola kumulimo kwe Khukhola namwe khuyunga bibirambisibwa mu byebukangi ni kamalesi.

Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi  (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru(USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD150,000 ) nola likholelo litsya khuba mushalo

Bibikhongelesa birakikhakhukhwamila ilalala khushifukhu shesi busubuzi bumanyikhane butandikhila.

Bibikhongalesa bino nibyo bitwela bibiwebwa Umukholi urambila mwirumbi lye kamakholelo(Industrial Park) ni bifo bibikule(Free Zone). Umukholi akhile khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwaatwela ( 70% of the wage bill).

Wiyakhilibwa Kumusolo kwenzingisa  khumala kimiko 10

Ukendesa burambi bwe lilwalilo liliwa bukangi bwe shikugu

Wiyakhilibwa Kumusolo khumala kimiko 10 khunzingisa nga uli umundu ukhola busubuuzi bwosi khubwo bububalibwile.

Umutandikhi we ibulafu we mwirumbi lye kamakholelo(Industrial Park) ni bifo bibikule(Free Zone) Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi  (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru(USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD150,000 ) nola likholelo litsya khuba mushalo

Bibikhongelesa birakikhakhukhwamila ilalala khushifukhu shesi busubuzi bumanyikhane butandikhila.

Bibikhongalesa bino nibyo bitwela bibiwebwa Umukholi urambila mwirumbi lye kamakholelo(Industrial Park) ni bifo bibikule(Free Zone). Umukholi akhile khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwaatwela ( 70% of the wage bill)

Khukwiyakhilibwa kumusolo kwe Khuambilila 6% (WHT exemption)

Kimwesi 6 khukhwisibwa buyakha nga Commissioner wakakasile ari umusasuli  wanyikhila ela alondelele kimikhemba kikili asi e kamakambila ke kumusolo

Tsinzau mukhubalilila kamafurisa ke kamapesa kakatandikha niyo unyalise kobosa kumuwendo kamapesa kukukwa (Indexation in the calculation of capital gains in order to account for inflation.) Ingeli ya burawa ye khubalililamo kumusolo khumafurisa lwe khukulana kimigabo khukwaandikhisibwa    mu – the Capital Markets Authority Act.

Before determining Capital Gains tax on a business asset, one will factor in inflation among others that influence the asset value. However, indexation shall not apply to an asset that is sold within twelve months from the date of purchase.

A venture capital fund shall be entitled to a non-recognition of a gain or loss equivalent to the percentage of reinvested proceeds.

Khufukilisa Khukhalikhaa

(Recognition of Losses)

If  nola mumwiko kwosi kwe inzingisa, kamapesa koosi kenzigisa kali asi e indusa yosi iyakholebwa lwe khurela inzingisa ye busubuuzi, kukuwendo kwe khukhalikha  khongesebwayo kwafukilisibwa nga khukhalikha mumwiko kukwilakho,

Manya uri kwakha kwanjulibwa ate kwakakasibwa ni URA mumwiko ku,kulikho nga Khukhalikha.

Khuwelela ni Khukwonuukha (Wear and Tear)

Khuwelela ni Khukwonuukha (Wear and Tear) khubindu bikhalu birambisibwa, bye buyindifu bye busubuzi ate nga byaandikhusibwa mumasina ke busubuuzi.

Ingelekha yawebwa mwikambila lya  Income Tax Act.

Kakarusibwakho kafukilisibwa khubyakulibwa khukhwama khubakulisi babakakasibwa khurambisa  ikhola ya           e-invoice

Kakarusibwakho kafukilisibwa khubyakulibwa khukhwama khubakulisi babakakasibwa khurambisa  ikhola ya           e-invoice. Bakulisi bano kane bakakasibwe ela bibyakulibwa byakha byabakho ni bukakafu bwa  e-invoices or e-receipts.

Kamapesa kasasulibwa lwe khuenzelesa khu bya science karusibwakho 100%            (100% deduction)

Umundu usasulila khuenzelesa mu bya science

Kamapesa kasasulibwa lwe  khutendekha  karusibwakho 100%            (100% deduction of Training Expenditure)

Employers who train permanent residents or provide tertiary education not exceeding in the aggregate 5 years

Kumusolo kwe inzigisa kwiyakhilibwa babatandikhila kimilimo mubuatewela (Collective Investment Schemes)

Mwakha mwaba ni Lukusa khurabila atwela .

Babarambila mubuatwela sibakha baba ni bunyala khu bye buyindifu bwe buatwela ta. Khusonda khwe barambila mubuatwela ni ifuna yosi? Kamafurisa byakha khuba atwela.

Bye buyindifu byakha byalolelebwa atwela ni babakendesa kimilimo kye buatwela.

Ifukilisana ya-Double Taxation Agreements (DTA): Basubuuzi babamila mumanambo kakali ni DTA’s ni  Uganda i.e. Bulaya-UK, Budani-Denmark, Bunowe-Norway, South Africa, Buyindi-India, Buluumi-Italy, Budachi-Netherlands and Mauritius.

Ingelekha ya Withholding tax irambisibwa khungabana, Khumagoba, bisale bye burambi ni khukhwikula ili khu 10%  khurusakho UK  ili 15%

Babene Mulimo (Beneficial owner) banyonyolebwa mwikambila lya Income Tax Act  lilyarebwawo nga lilimo ilomo ye bye ifuna  mwinambo mwesi Uganda ili ni  ifukilisana ya  DTA.(Double Tax Agreement)

VAT

Shikuka she bibikhongelesa

Kimikhemba kye khurusibwakho

Khukendesa ni khukulisa kamalesi, kamasuswa, ni bibiyetesebwa mubukangi nga bikholekhela mu Uganda kumusolo kukelekhebwela khu Zero  (zero- rated)

Byakhiile khuba bikholikhila mu Uganda

Kumusolo Kwiyakhilibwa khumalesi kakarelebwa khukhwama ibulafu we linambo.

Isi abo babali mubusubuuzi bwe khukhwingisa bibindu mwinambo.

Mbakho VAT khu khukendesa bubwakanisi bwe Khuenzelesa, khuruka bibirabisibwa bibikholebwela mwinambo nga birambisa bibindu bibinyolekhana mu bandu ba busheele ta.

Umutandikhi we khukhola ni khuyunga bibirambisibwa mu byebukangi Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi  (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru(USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD150,000 ) nola likholelo litsya khuba mushalo

Bibikhongelesa birakikhakhukhwamila ilalala khushifukhu shesi busubuzi bumanyikhane butandikhila.

Bibikhongalesa bino nibyo bitwela bibiwebwa Umukholi urambila mwirumbi lye kamakholelo(Industrial Park) ni bifo bibikule(Free Zone). Umukholi akhile khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwaatwela ( 70% of the wage bill).

Mbakho VAT khu khukendesa bubwakanisi bwe Khuenzelesa ni khukhwombekha, namwe khukendesa ni khurusa bibyuma nibirambisibwa namwe bibeeste ni biwanikhe  khuruka bibirabisibwa bibikholebwela mwinambo nga birambisa bibindu bibinyolekhana mu bandu ba busheele ta

Umutandikhi akhiile khuramo Millioni US$ 5. Khuenzelesa khwakha khuba khwe khukhwombekha shifwo she lilwalilo;  namwe khukhwombekha bibyombekhe bye lilwalilo ni bifwo bibindi bye lilwalilo; namwe khukendesa ni khurusa bibyuma nibirambisibwa namwe bibeeste ni biwanikhe bibirabisibwa mubifwo bye bukangi ni kamalwalilo.

Kumulimo kwe lilwalilo khumutendela kwa (national referral hospital) nga anyalisa khuwa burambi bwe shikugu mubukangi

Umusasuli we kumusolo yesi uweandikhisa anyalisa khubanza kumusolo kwa  VAT kwosi kwesi asasula.

Ukulisa khukhwolesa UGX 150m  mumwiko  (Kimyesi 12 kikilondana) nga weandikhisile kumulundi kukunyowa, nga unyalisa khubiikha biandikho bituufu bye busubuuzi ate nga ukilananila mu bindu bibyamakho kumusolo.

Kumusolo kwa VAT Kukwibasibwa:

Kumusolo kukwakhile khusasulibwa khu bindi bibyakulibwa khumukulisi is umukombowe uli khuramba kumulimo kukusasulibwa buyeti (an aid-funded project) kwibasibwa khuba kwasasulibwa ni umukombowe kasita shiba shiri bibyakulibwa byaba bye khurambisibwa ni umukombowe khuramba kumulimo kukusasulibwa buyeti kwongene poli.

Bibikphongelesa

Kimikhemba kye Bikhongelesa

a) Tsitaala Tsirambisibwa mumabaakilo tsikhalimo bibiniini ta

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

b)  Bibyuma binyisa Kamafuki (Blood freezers)

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

c) Kamafumbilo ni bibirambisibwa mumafumbilo

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

d) Bibyuma bibisinga Tsingubo

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

e) Kimifaliso ni Bibibiimba kimifaliso

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

f)  Lutimbe lwe abulili (Bedside screens)

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

g) Bibyuma bingona imbewo (Air conditioners)

Customs Management Act, 2004

h) Bibyuma bitekha kametsi (Water heating equipment)

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

i) Bye Khupakhila Kamalesi (Packaging materials for medicine) 

Customs Management Act, 2004

j) Bibeetse, byemunzu ni biramba bibirerebwa ni umukulisi uwafukiilisibwa khukulisa bibiramba mumalwalilo ni mumakangilo

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

k)  Bibindu bibirambisibwa khukhola ni khubasa birambisibwa mu byebukangi

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

l) Bisabikha bye khukhwikhinga (Examination gloves) bibirambisibwa  mumapimilo ni mubukangi.

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

m) Bibeeste ni biramba bibirerebwa ni umukulisi uwafukiilisibwa khukulisa bibiramba mumalwalilo ni mumakangilo

Kimisolo kyaiyakhilibwa khubirila mu 5th schedule of the East African Community                         Customs Management Act, 2004

n) Khurusa bibyuma bibi kyoora bifanae bye mukari (x rays) khumulikha mubandu, namwe mubisolo lwe khuenzelesa, Khukhwimenyeelesa.

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

o) Bibyuma bibimenyeelesa kamalesi mumafuki. Bibikhebela ni khukwimwnyeelesa kamafuki.

Shishuma Shimenyeelesa kamalesi mumafuki  shinyala sharambisibwa khukhebela bibindu boikali nga khubala butofali mumafuki, khukhwofasa inamba ye kamalesi, khurambisa kamalesi mububi, bikuuka bye kamafuki, khukhebela inaamba ye likhoya, khukhebela buwuukha ni bibusolanisa mumubili, nalundi nga byarambisibwile ni balwaale ingo bikhebela  Sukaali ni Kamasafu

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

p) Bye Khupakhila Kamalesi (Packaging materials for medicine) 

Customs Management Act, 2004

q) Bitekhelo bye bibirambisibwa mu bye bukangi (Medi Autoclaves).

Shitekhelo she bibirambisibwa mu bye bukangi (A medical autoclave) ni shi shishindu shirambisibwa khutekha bibyima ni bibindu bibirambisibwa mu bye bukangi . Shino shimanyisa shiri buwukha bwosi bwa  bacteria, virus, fungs, ni spores bufwa

kumusolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kumusolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

r) Bibyuma bibikhebela tsimoni ni bulwaale bwe tsimoni.

Bino birambisibwa mu khukhebela imoni.

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

s) Bibiyaba kamalowo mumeeno (Dental drill equipment.)

Shishuma shiyaba kamalowo mumeeno namwe shishirambisibwa umusawo we kammeno shili khakhumea khafiiti khakarambila khu speedi iye angaki, khukharambisibwa mubukangi bwe kameno nga khurusamo bukyafu ni khuakala lilino nga batsya khulibyala mwikhole, khuliikala namwe ta khulikwarisa ingara.

 Shishuma shiyaba kamalowo mumeeno shinyala sharambisibwa khusiinga kameno, namwe khukolola lumuli kwe liliino nga balikanga oba khurusamo byesi bafuunikhila bikhale

Namwe ingara no barekho imbyakha  namwe khukobosakho iya lubelela.

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

t)  Bibyuma bibikhebelela kumubili mwikono  (Ultrasound machinery).

Shishuma shikhebelela kumubili mwikono (ultrasound machine) shipa bifwane bibinyalisa byemunda khukhbelebwa.

Shishuma shisindikha likono lye angaki lya khangu mumbewo lilyokesana bisinza bye kumubili.

Computer  yakanila kamakono kano karambisibwa mukhuupa bifwananyi.

Khukhebela khuno khukholebwela mu ultrasound or radiology department.

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

 u) Tsimpiso.

She bukangi shishirambisibwa mukhwingisa bye bukangi bye kametsi mumubili ni khubinunamo .

Impiso ye bukangi  ibakho khawuna, nga khakwarisibwa khu bumba ilim khapika

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

v) Shishuma shipima kumwoyo nga kuupa (Cardio graphic machine).

Shimenyelesa ingeli isi kumwoyo kupamo.

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

  Bugaali bwe baleme (Wheel chairs).

Khagaali khe baleme  kharambila khumaani komundu namwe kamaani ke kumunyakaasi khakha kholebwa khuyeeta umundu uli ni kumutawaana kwe khukenda munzu oba munzu ni anzye.

Kimisolo kyosi kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

Kimisheendo (Crutches)

Kumusheendo: shisaala namwe shishuma shishiyeta umundu nga ali ni buangafu mukhukeenda.

Kimishendo kye mukhono (Arm crutches) kitela khuba kye bibyuma  nga shilikho kumwiteeba mutweela ni khakhondo khekhuamba wakumisa, ni shipiila shikhwara kumukhono.

Kimishendo kye mukhono kiba ni bupiila asi

Kimisolo kyosi kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Customs Management Act, 2004

Bisinza bye kumubili bibumbe (Artificial parts of the body) nga(, Kameno, Bikele, Kamasikamo). Kameno   , (also known as false teeth),

Biba bibindu bipatiikhe bibyabumbibwa khukwimikha mubisinza bibyarurakho nga

Kameno; Biambilibwa ni khasinza khawolu khumubili nga likhole mukhanwa.

 Kameno kamakhole kakwaribwa busa ate karusibwamo (Karusibwamo mubisinza oba lunyanyilo lwosi)

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

Shisinza shikhole shiba shimilila shisinza shisharurakho,

Nga; Liliino, Shikele, Kumukhono, Likumba lye Mumoni, lye mwiskamo, lyasiiso, nibibindi etc. Bibinyala khuba nga byarusibwakho lwe bukosi, bulwale, namwe ingeli ye busalilanwa

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

Bibyuma bye Mukhuru.

Shishuma she mukhuru shiba khakhuma khafiiti khekamanda khesi ukwarila inyuma oba mukhuru.

Khongela likono no umundu uli ni shiangafu mukhuwulila wanyala khuwulilisa, khurekeresana, ela ni khukhwiminila mu bikholekha mubwitsufu.

Shishuma she mukhuruhearing shiyeta babandu khuwulila mwiyombo ni mukhusilifu.

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

Famba ulimo kamalesi           (Medicated cotton wool)

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

Shilaka (Medical bandage)

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.

Binyisa bafu bibirambisibwa mulufula tsye Kamalwalilo, birimba namweBifwo bibingona bafu-(Funeral Homes)

Kimisolo kyosi kyaiyakhilibwa khubirila mu 5th schedule of the East African Community

Bitima bibikendesa batsiina khumetsi (Motor boat Ambulance)

Kimisolo kwa VAT kyaiyakhilibwa khubirila mu VAT Act.

Kimisolo kwa Import duty

kuba 0% khubirila mu East African Community Common External Tariff.