AKOR IRAAN

Crop farming is the production of crops that can include cultivation of plants for human food, animal food stuffs, and other commercial uses.

In crop farming, cash crops are grown generally for export e.g. coffee, cotton, tobacco etc. Food crops are also grown for subsistence and commercial purposes. 

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Eebo, ebeit ijo aitac esolo.

KoUganda, ejaasi itunga ka ikampunin lu ejaasi aisubus na akor iraan anu agwelanar. Akec apolou ebe, kwape edumununatr kesi ikapun kotoma aisubus angina, ejaun do kesi aitac esolo kec.

  • Arai ikoto ijo eiwadik ekiror anu aisubus kon na akor iraan ipedori ijo aipejoikin erionget lo aiwadik aisubusaete ko Uganda (Uganda Registration Services Bureau-URSB).
  • Iinakino ijo apapula (asatipiket) na aiwadikuan (certificate of incorporation) arai iwadikaun ijo kwape ekampuni arai mam apapula na aiwadik aisubus kon (Ekiror lo aisubus) (certificate of registration).
  • Aboliak lu aibunget ana (isubusin) lu ekotokinos apukor iyapesin, ekotokin do kesi adumun alasisin nu aisubus ane ejai ekansulo kwape nat KCCA anu alu ejaasi Kampala.
  • Erionget lo Esolo (URA) anu esolo

Kiitunite ebe:

Edau akorion aiwadikaun, ekotokin do nges atupakin keere nu ebeit aswam nu da edaunit erionget lo Akor, ibaren ka lu ecor (Ministry of Agriculture, Animal Industry and Fisheries).

Kanu ituan obe (Individual)

  • Akadi na akwap (National ID)
  • Apapula na aiwadikaun (Certificate of registration)

Kanu ekampuni (Non-individual)

  • Afomu 20 na ekampuni (Company form 20)
  • Apapula na aiwadikaun (Certificate of incorporation)

Kicikak ne, kanu adumun ace nu ikamanara keda aiwadikaun

  • Ekotokin ijo adolokin elago lola URA ura.ug
  • Icikak ne kanu aiwadikaun kwape itunganan ilope (Individual)
  • Icikak ne kanu aiwadikaun kwape ekampuni (non-individual)

  • Kwape atacan esolo, ejaasi ijo apedorosio kon ido, ejasi nu ebeit ijoda aitodolikin/aswam.
  • Kicikak ne kanu apedorosio kon keda nu iburai ijoda aitodolikin kwape atacan esolo.

Idio itunganan keere yen isubusai nu akor iraan ebeit eiwadikaun anu esolo alo ameda (Adumun enaaba lo esolo-Acquisition of a TIN)

Esolo lo ameda erai lo ikamunit itunga keere lu edumununete ikapun, arai kwape ikulepek (individual), arai ikampunin (non-individual) arai bo nat lu iswamanara (partnership).

Kicikak ne anu adumun anemba lo esolo.

 

Ilelebio apapulai kwape adis keere nu esolo

Kicikak ne kanu ajenun nu ipu nu ikamanara keda eipone lo ilelebere apapulai nu esolo kon.

 

Ekaulo na aileleb apapulai nu esolo kon, iburao ijo aitac esolo kon kotoma oponesio lu ijasi kwape nat aingadisia nu apiai (bank), isirigin lu osimu (mobile money), acadin nu isirigin (VISA, Mastercard ka aceda), arai bo nat eicikakain *285# osimu kon

Ki’tunite ebe:

Aparan na iburaere Ijo aitac esolo kon ngesi apak napa ileleba ijo ka aijukar apapulai kon nu esolo.

 

Esolo lo ekampuni (Corporation tax)

Erai lo esolo lo etacete ikampunin kere oUganda kotoma oitiai alo akais auni angun kwatat (30%).

Esolo lo Ameda (Income tax)

Erai lo esolo lo itatacio itunga idiopediope (individuals) kotoma aibunget na agwelanarak iswamaeta lu akor itosomaete itiaisinei lu egitigita

Kicikak ne kanu adumun nu ipu nu ikamunitos itaisinei lu esolo alo isirigin alu ameda

Esolo lo Eropit (Pay as you earn (PAYE))

Itatacio esolo lo bon ne ejasi eswamak kotoma aibunget ana lu enyamete eropit kuju na ilukumin akwat aarei akais auni ikany (235,000) angin elap. Etubori lo einakit ngesi aswam isirigin ngun osodi aijukar URA angon elap.

Kiitunite ebe:

Itatacio akoriok esolo lo etiakanaro eroko etaca (WHT) ka esolo lo ameda ana iyatanakin oboro (VAT) bon arai esekutu kesi eiyatanikin ajokis toma okorion lu raan. Mam nu imoriaritos icok lu emawele (wheat grains).

Esolo lo etiakanaro (Withholding tax (WHT)) nges esolo lo ameda lo etiakari atacan (withholding Tax agent) eroko etaca yenice (yen etacio) (payee). Arai egwela akorion iboro lu ebeeyi lo edepari emilionit ediope (1million), ido arai erai agwelan lo iwadikauna anu atiakanar esolo eroko etaca (withholding tax agent), etiakari do lo atacan esolo lo ikany ape angun kwatat (6%) anu esolo alo etiakanaro eroko etaca (WHT). Akorion, edumuni apapula (certificate) na itodunit ebe atiakaritai ike ikapun anu esolo eroko etaca. Itosomai do ngesi apapula na (Tax Credit Certificate) araut ekisibit anu atiakara esolo lo edaunit ngesi aitac (offsetting) apak na ileleba ngesi nu esolo ka aitac esolo lo awasia engetakin ekaru.

Esolo lo ameda ana iyatanakin oboro (VAT) erai esolo lo aitosom iboro (a consumption tax) lo itatacio odoketait ana itomon akany auni angun kwatat otoma oboro keere lu egwelari itungenen yen itatacio esolo (taxable person). Aiwadikaun anu esolo alo ekotokin do itunganan ogwelununei ikapun lu edolete imilionin akwatat akais akany kuju okaru kotoma aisubus ke arai bo nat imilionin akais auni ikanyarei ka atutubet kotoma olapio iuni lu etuputupaikina (annual turnover of over 150 million, or 37.5 million in the first 3 consecutive months).

Kotoma akor, iboro lu mam itemonokitai (unprocessed) mam itatacio VAT. Akec apolou ebe akoriok lu isubusaete na iboro alu mam itemonokitai mam itatacio VAT edautu kesi agwelar iboro ngun.

Kicikak ne kanu ajenun nu ipu nu ikamanara keda eipone lo ilelebere apapulai nu esolo kon.

Ekaulo na aileleb apapulai nu esolo kon, iburao ijo aitac esolo kon kotoma oponesio lu ijasi kwape nat aingadisia nu apiai (bank), isirigin lu osimu (mobile money), akadin nu isirigin (VISA, Mastercard) arai bo nat icikak *285# osimu kon ka ace da.

Ki’tunite ebe:

Aparan na iburaere Ijo aitac esolo kon ngesi apak napa ileleba ijo ka aijukar apapulai kon nu esolo.

 

Nu ikamunitos kotoma aileleba

Aisigalikineta nu esolo

Imelekes (Hoes)

Emeleku nges eswamaet lo omisiri lo ejaasi keda amusenu orucokitete asuwat na ibatalal ido okwana ongaren ke. Itosomao duc anu adasia ka aicap iraan

 

·       Mam itatacio esolo lo VAT arai eyau esubusi konkinga kwape ejatatar okisil lo esolo alo VAT (VAT Exempted when imported by dealers under the VAT Act).

·       Mam itatacio edio esolo kere arai eyauni akorion kokinga (imported) kokwap na aibunget ana ikanyet na esolo alo ikalotok Kokide na Africa 2004 (Exempted from all taxes when imported by persons engaged in agriculture under the 5th Schedule of the East African Community Customs Management Act, 2004).

Imelekes lu imongin (ploughs), imelekes/acuman nu ebwangabwangaere elupok omisiri (harrows), acuman nu ecakete icok (seeders), acuman nu iraete (planters) ka nu ijokijokere iraan (transplants), nu eweete ebolia (manure spreaders and fertilizer distributors)

·       Mam itatacio esolo lo VAT arai eyau esubusi konkinga kwape ejatatar okisil lo esolo alo VAT (VAT Exempted when imported by dealers under the VAT Act).

·       Mam itatacio edio esolo kere arai eyauni akorion kokinga (imported) kokwap na aibunget ana ikanyet na esolo alo ikalotok Kokide na Africa 2004 (Exempted from all taxes when imported by persons engaged in agriculture under the 5th Schedule of the East African Community Customs Management Act, 2004).

Ebolia (Fertilizers)

Erai ebolia idis iboro kere lu epoloete bonic (Natural) arai lu esubitai (synthetic) lu mam erai ikee lu inyalinyalio abukokin alupok anu eijulujula epone lo ejatatar alupok arai epone lo esubitere ikito noi noi akwii tetere edumunos inyamat lu ipu anu aitopol iraan (other than liming materials)

Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004 (5th Schedule of the East African Community Customs Management Act, 2004) arai ecamaki lo epolokinit erionget lo Akor, Aidar Ibaren ka lu ecor (upon approval by Ministry of Agriculture Animal Industry and Fisheries).

Aturaktan nu akor (Agricultural Tractors)

Mam itatacio esolo lo ameda ana iyatanakin oboro (VAT) arai eyaunete itunga lu isubusaete nu akor kokwap ana aibunget ana ikanyet (under fifth schedule) osolo alo ikalotok okide na Africa na 2004 (imported).

Ikinyom lu iraio/eweio, icok ka akito nu etubutubutai anu eira (cut plants)

Ecokit nges ikinyomit yen erapit abubukat anu ayuwarit aijar ke (A seed is an embryonic plant enclosed in a protective outer covering).

Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004 (5th Schedule of the East African Community Customs Management Act, 2004) arai ecamaki lo epolokinit erionget lo Akor, Aidar Ibaren ka lu ecor (upon approval by Ministry of Agriculture Animal Industry and Fisheries).

 

Kanu ajenun ace nu ipu ka adumun agangat adio kere, odolok iyapiesin lu URA lu idunyasi ka ijo arai inom esimu lo abure 0800117000/0800217000 arai bon at olago (WhatsApp): 0772140000

 

 

 

 

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