Kimusolo Kwenzingisa (INCOME TAX)

Ufunamo

Bibikhongelesa

Imbuka  ye Bibikhongelesa

Kimikhemba kye Bibikhongelesa

1. Ukhusa kimilimo Lirumbi lye kamakholelo namwe mushifo shishikule(Free Zone)

Wiyakhilibwa Kumusolo kwe inzingisa kukwama mukhupangisa Shishombekhe namwe Liswa  lwe mwirumbi lye kamakholelo namwe mushifo shishikule (Free Zone)

Kimiko 10

Akhiile khuramo kamapesi kakhali asi  a Dollar tsifuma  kamakhumi  karano(USD 50m)

Umwikhali wa EAC Dollar Tsifuma Likhumi (USD 10m)

Bibikhongelesa bino birakikha khushifukhu shesi bubwombekhi burakikha, ate biambilamo ninoyo uwarakikha khale nenga alikho abalaisakho ni kamapeesa kalekhaana kano.

2. Umwombekhi uli khukhwombekha kimilimo kisasulibwa buyeeti ni kyekhuyaba buyindifu mwiloba

Khu VAT:

Kumusolo kukusasulibwa khubindu bibyamakho kumusolo, bibya kulisibwa Umwombekhi uli khukhwombekha kimilimo kisasulibwa buyeeti ni kyekhuyaba buyindifu mwiloba Kuyilibwa khuba kwasasulibwa numukulisi we birambisibwa umwombekhi kasita bibirambisibwa bibanga bye khukwombekha kumulimo kukusasulibwa buyeti kwongene

Imbuka ye khukhwombekha yoosi

Umwombekhi uli khukhwombekha kimilimo kisasulibwa buyeeti ni kyekhuyaba buyindifu mwiloba

LUSOKYA LWE BYEBUBWOMBEKHI

Khunyonyola

Bibikhongelesa Kumusolo

Bitima bibyawulibwa lwe kimilimo

• Bibitulula kumuyekhe ni kamabaale – tsitiyuusa  tsyongene

•  Tsitsisindikha bitulule

•  Kumusolo kwe khubingisa mwinambo Mbaakho ta.

•  VAT asinziila khu Kampuni tsitsyeandikhisa lwa VAT

Bibyuma Bibisheenda Liloba

•  Bibiyaba

•  Bibikhuula

• Bibikhalila tsindulo

•  Kumusolo kwe khubingisa mwinambo Mbaakho ta.

•  VAT asinziila khu Kampuni tsitsyeandikhisa lwa VAT

Bibianikha angaki Byekhurambisa

•  Kumusolo kwe khubingisa mwinambo Mbaakho ta.

•  VAT asinziila khu Kampuni tsitsyeandikhisa lwa VAT

Byekhukhwimikhakho

 Nola byamile mu Shisinza sha East Africa, biyakhillibwa kumusolo kwa Import Duty

Bibyuma Bibipima Liloba

•  Bibiamba bifwo [Global Positioning Systems (GPS)}

•  Theodolites

•  Bibienza buterevu khushombekhe (Line of site equipment)

•  Bibipiimila mubualeyi (Range finders) Bitela khurambisibwa babombeka kamakhoosi ni babayaba byebuindifu mwiloba

• Kumusolo kwe khubingisa mwinambo Mbaakho ta.

•  Bisasula VAT

Bitima Bisuta Byekhukhwombekha – Tippers

•  She busiro bwaatwela bubirisa Tani tsirano (5tonnes) nenga shitsifurisa Tani Kabili ta (not exceeding 20 tonnes).

•  Gross Vehicle Weight exceeding 20 tonnes.

• Bitima Bisuta Byekhukhwombekha, She busiro bwaatwela bubirisa Tani tsirano (5tonnes) nenga shitsifurisa Tani Kabili ta (not exceeding 20 tonnes).-import duty is 10% Khumala Kumwiko mutwela

 Bitima Bisuta Byekhukhwombekha, She busiro bwaatwela bubirisa Tani kabili (20 tonnes) mbakho   import duty khumala kumwiko mutwela ta.

Khukwingisa bibyuma byekhukhwombekha lwe kumulimo kwaburaawa lweshiseela shifwiti, bibirambisibwa muwombekhi ne bikhabalibwa khulukhalala lwe kimikhemba kyangaki kyo ta. Kimikhemba kyasinzoolebwa mu East African Community- Customs Management Act, 2004 .

•  Kimisolo kiwumusibwa bibirambisibwa bye ngisibwa khubirira mu khimiilila khukelawo khwakhalibwamo nga bikobolayo ( re export).

Khukhwombekha kumutangi kukendesa kamafura ni kumukha kuteekha  (oil and gas) Khukhwama mu  Uganda paka Dar- es -salaam

•  Bibirambisibwa Khukhwombekha kumutangi kukendesa kamafura ni kumukha kuteekha  (oil and gas) byainyusibwakho kimisolo kyosi khubirira mu- the fifth schedule of the East African Community Customs Management Act, 2004.

Bibyuma ni birambisibwa mu khwombekha bibikhola kamasanyalaze.

•  Bibyuma ni birambisibwa mu khwombekha bibikhola kamasanyalaze biyakhilibwa VAT.

Mu  (RECs) Regional Economic Communities   mumutsiilamo (EAC) East African Community, Common Market for East and Central Africa (COMESA). Niitsya khwitsa TRIPARTITE EAC, COMESA ni SADC (South African Development Co-operation

•  Bibingisibwa khukhwama mu (RECs) Regional Economic Communities biyilibwa mungeli ya burawa khu musolo kwa import duty.

Linnambo lilimo bibiirambisibwa byekumutindo kweangaki ela bikholebwa mu Uganda.Bibindu bino nga wabikulile mwinambo bilikho kumusolo kwabusheele kwongene.

•  Kamaruumbi kaka khola bibindu nga Tsiwaya, Sementi, Kimitalimbo, kimikutu, kimisumaali, kamabati, ni bibindi.

Kimilimo kikili khukhwitsa nga  Standard Gauge Railway (SGR) kilimotsikhabi tsye lusokya lwe byebubwombekhi.

•  Kimilimo Kikis sikirusibwakho kimisolo ta  kubirira mu East African Community Customs Management Act, 2004 .

 .tsinzu tsitsyoshebwa khaale (Pre-fabricated) tsirambisibwa mumakholelo nga tsirerebwa ni bakholi baandikhise namwe busubuuzi bubundi nga Warehouse

•  VAT ilekhebwayo lwe tsinzu tsitsyoshebwa khaale (Pre-fabricated) tsirambisibwa mumakholelo

Khukulisa bibyuma bibishenda liloba bibirambisibwa  khutsowatsowanisa mwirumbi lye kamakholelo namwe mushifo shishikule (Free Zone) nga baaramo kamapeesi-USD 50Million

•  VAT aba 0 % khubirira mu VAT A ct.

Khukulisa  bibindu byekhukhwombekha bibirambisibwa  khutsowatsowanisa mwirumbi lye kamakholelo namwe mushifo shishikule (Free Zone)  nga waramo wakili USD Million 50ates Dollars

•  VAT mbaakho ta Khubirira mu VAT Act

•  Excise duty iba Nil