Bizinesi eyiine kubiika ebihandiko ebikwatireine nentasya hamwe nenshohoza yoona. Nekyomugasho kutuura oyiine ebihandiko ebyomubweire kugirangu oyetegyereze nibihandiko ki ebwiine obuzare nobwiire buuha.

Emiringo yebihandiko omwe ashemereire kubiika ninkegi: ekirikugamba aha ntasya (orunyiriri  orurikoreka esente ezatahizibwe hamwe nezashohozibwe), ebyentasya, ebiriimu, ebyobuguzu,ebirikubanjibwa hamwe nabagoba agakozigwe,  emishaara yabakozi, entekatekeka yokureteramu ebintu omwihanga, endagaano, okorikubiika esente omu banka hamwe nokorikwihamu,ebaruha ezabakozi aboheire emiriimo, emihendo yebyoyiine okushashura ( ekyokureberaho emihendo eyebintu ebyomugasho), ekihandiko ekikoreka ebintu ebirimu, ebyobugeiga hamwe nebindi bihandiko byingi hamwe/ninga ebihandiko ebyiine omugasho ha bizinesi yawe  nkebitabo byokuhandikamu, emuhendo gwebyobuguzi, eborikubanja naboyine kushashura.

1. Ezentasya: Ogume omanye entasya ya bizinesi yaawe. Entasya nikimanyisa esente zoona ezorikuba oyiine otakeihiriho ezebintu birikugura hamwe nebyorikwenda kugura. Ebihandiko bye ntasya yawe byiine koreka ebiiro, omuhendo gwesente hamwe nanentasya aherikuruga. Ohandiikye entasya oba wayakiira esente omu kashi, omubintu, ninga obuhereza. Hagiira emwigyi yoona erikureta entasya nebihandiko ebihamibwe nkebi: ebihandiko ebirikoreka ebiwaguza neziwabiguza, ebihandiko bibikigwe omu byooma, ebiwashashuriraho, endagano ezirikukwata ahamuhendo nebindi.
2. Ezenshohoza: Ogume otungye liciti ninga ekihandiko kyona wagiira ekiwagura ekya bizinesi yawe. Lisiti eyiine koreka ebiiro ebiwagura, amaziina hamwe nahi omuguzi/orikugaba ebintu hamwe nomuguzi, obwijwiire oburikugamba aha bintu. Oreebe ngu omuguzi yashoborora omubwijwiire ebyamaguzi ninga obuhereza. Haba hatariho nshoborora aharupapura omubuhandikye, handiika nibintuki aha rupapura ninga omukitabo kyawe ekyenshohoza.

OKYOYIINE OKUMANYA: Obumwe, konka, abarikugaba ebintu nibabasa butaha lisiti. Omuryeginshonga, handiika ebintu omu bitabo byawe. Oyorekye eiziina hamwe nanorikukuha ebintu ebi aharikuruga,ebiiro ebiwashashurireho,esente zingahi eziwashashwiire, hamwe nebirikukwata ahabiwakora.

• Notekwa kubiika ekihandiiko kirungi buri wakora ekintu kyona. Eki nikyorobya omurimo kandi kihangusya okutereza kandi kishuba kihaho ebizibu ebirikubasa kwiija ahabwokwebwaebintu ebimwe ahabwokushisha obwiire.
• Biika ekihandiko kyawe burizooba ekyentasya hamwe nenshohoza. URA tekahereza ebitabo byokuhandikamu ninga kukutoranira omuringo gwetitabo ninga omutindo gwebitabo ebyorikutekwa kubiika. Hariho ebitabo byokubikamu byingyi kandi nebyokubikamu ebyemiringo ebiriho, ekyokureberaho; nobasa okukozesa ekitabo ekiine eminyarara hamwe nempapura eziteine ezentasya hamwe nenshohoza.
• Biika ebihandiko byawe, hamwe nezogizemu ezorikuta omu banka, ezi banka erikushobororaho, hamwe nezerikushazamu. Biika ebihandiko ebitakushana ebya buri bizinesi eyorikukora. Waba noyenda okubiika ebihandiko omu byooma, reeba ngu birigye kandi byorobi okushoma.

EKYOYIINE OKUMANYA:  Waba otabikiire ebihandiko ebishemererire kandi waba oteine buhamye bwona, URA nebasa kushwaniriza entasya yaawe erikukozesa emiringo endiijo. Nitubasa nokukyendeza hanshohoza eyoyihireho.

• Okubiika ebihandiko ebirungi nikikwijusya enshohoza eyorahiye ahantasya yaawe obwiire obwokutamu ritani bwahiika.
• Wantunga entasya okuruga omumyanya mingi, ebihandiko ebirungi nibikuyamba kumanya oburugo bwentasya. Ebihandiko ebirungi byaba bitabikigwe, torabase koreka ngu entasya emwe terikuruga omu bizinesi yaawe, ninga ngu teriihibwaho omushoro.
• Ebihandiko ebirungi nibigumanibikumanyisa ahabyenyima ahamwe nebyahati.
• Ebihandiko ebirungu nibikuyamba okubaririra buzinesi yaawe kandi ekuyambe okutunga obuhwezi okuruga omu banka hamwe nabandi baguzi.
• Ebihandiko ebirungi nibyihaho ebizibu ebyorikubasa kwirukamu URA yabara ritani zentasya yaawe. Ebihandiko ebirungi nibibasisa eibanja eryomuhi womushoro ahansi yekiragiro kumanya gye amaziima.

• Ekicweka ekya kana ekyiteka ryomushoro eryatigweho nikishoborora eshonga ezirikukwata ahakubiika ebihandiko. Omuhi womushoro ashemereire:

  Okubiika ebihandiko omubitabo ninga empapura ninga omubyooma omururimi gworujungu. Ahi omuhi womushoro arayende okubiika ebihandiko omururimi orundi ninga esente, ayiine okushaba orusya okuraga owa kamishana omukuru kandi ahe amubwijwiire eshonga ahabwenki.

  Ahebihandiko birabikwe omururimi orundi, ninga esente, kamishona nabasa okumanyisa arikuhandika arikwenda omuntu orikubiika ebihandiko okubivunura omurujungu.

  Ebihandiko bwiine kubiikwa emyaka etaano bwanyima yobwiire bwokushoreramu bwaha ahebihandiko ebi birikubargwa kandi ebihandiko ebyo byayetengwa omunkora yoona, byiine kubwiikwa okuhisya obwenkora ezi zirahwe.

  Ekitarikutujunanizibwa:

  Ebigambo ebi nkekiragiro nebyokuhabura abarikutuhagiira kandi nibibasa kuhindura okutereza amateeka agomushoro hamwe nerindi eiteeka eryomushoro eryatigweho akakiiko aka gavumenti.