Teto Jami ame kom gi Nen (Manufacturing of Tangible products)

Tangible goods can be defined as any item that they can usually, or to some degree, be visible or seen, touched, weighed, measured smelled, or tasted,

The scope of manufactured tangible products in Uganda plastics, steel products, appliances, stationery, cosmetics and beauty products, cleaning products, jewelry products etc

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Tet obedo Yore me yiko/loko jami tic ame munu lwongo ni (raw materials) or dwoko bedo gin ame nwongo tye amite ikokome munu lwongo (finished goods) kun otio kede jami tet, dano, nyony kede jami tet ocele ame tio kede mac. 

Dul amako tet iUganda kan opong kede dul tic me rego jami ame ya ikom pur, Cem kede gin Amata, jami me yii-ot, Jami gedo kede jami mogo ame mite me Acama me oyoyot kede en ocele apol ataa.

  • Opur ducu ame tio biacara me Rego jami ame yaa ikom Pur nwongo lim ikom pur i Uganda kan, mite ni myero ocoye gini bot;

    • Dul ame loo coyo kampuni iUganda ame olwong ni Uganda Registration Services Bureau ka imito coye acalo kampuni onyo ka imito coyo nying biacara ni keken acalo yin dano moro ni iromo dang wot.
    • Bot du lame loo rayo ocolo I Uganda kan ame olwongo Uganda Revenue Authority.
    • Bot dul Gamente me tedero acalo City, Distrik, nyo Minicipul pi nwongo twero (Lancec) me tiyo biacara mwaka imwaka olwongo Trading Licence.

    Kop Apire Tek:

    Ka dong icoye oko kede eryonget aryo imalu no, areg jami apura myero lub jami ducu ame mite me bedo ite eryonget acalo bala;

    • Eryonget me Uganda ame loo rwom me jami ame oteto I Uganda olwongo Uganda National Bureau of Standards (UNBS)
    • Minicitri me cat, Cuma kede eryonget onote

For individual

  • National ID or any other two identifications (Passport, Employees ID or Voter’s card, Driver’s Licence, work permit, Village ID, current bank statements, VISA)
  • Certificate of registration (in case of a business)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here dii kakan pi jami amyero ibed kede me coye pi gelo ocolo.

Nwong ngec I website me dul ame loo rayo ocolo I Uganda man URA kun be inyonyo intanet ura.go.ug

  • Click here   dii kakan pi miyi kite me coye pi ocolo acalo dano acel
  • Click here  dii kakan pi miyi kite me coye pi ocolo acalo Kampuni

Acalo agel Ocolo, yin itye kede twero ni dok iyore acelono dang itye kede tic ame myero inen ni icobo.

  • Click here  dii kakan pi niango twero ni kede tic ame myero icobi acalo agel ocolo. 
  • Click here  for your obligations as a taxpayer.

 

Ocolo ame ngat atye arego jami apura culu tye kit ame oryeo kede ping kan;

Ocolo pi Biacara atitino olwongo Presumptive Tax

Man obedo ocolo ame dul aloo rayo ocolo keto iwi biacara ame mwaka imwaka gin ocato jami ame welere kato milyon apar (10,000,000) ento pe tunu milyon mia acel kede pyero abic (150,000,000)

Ocolo pi Kampuni ame ocoye kede gamente;

Man obedo ocolo ame oketo iwi Kampuni ame ocoye pi tiyo biacara. Dok cura mere otio ni ya I dul pyero adek ikom mia acel (Pacen 30) me magoba ame kampuni moro ni otio imwaka moro ni.

 Ocolo me Lim ame dano onwongo imwaka moro ni;

Man obedo ocolo ame oketo iwi dano moro ni dok cura me tiyo tye papat kun lubu rwom me lim ame dano moro no onwongo

Ocolo Ame Oketo Ikom Weloro Ame Acat Medo Iwi Wel Jami Aen Acato (VAT) Obedo Ngo?

Obedo ocolo ame oketo iwi nagt a tio kede ginoro ni ame otio cura mere kede pacen 18 ikom jami ducu ame ngat ame ocoye acalo agelo ocolo onyo ngat ame gupu mere oromo coye acalo agel ocolo man ocato bot ngato okene. Dano ka owilo ginoro ni nwongo dong omedo oko ikom welere. Acat wiloro keken ame wel jami ae cato mwaka imwaka room milyon 150 onyo ka ocato wel jami aromo milyon 37.5 ikine me dwete adek olubere aluba nwongo twero coye acalo agel ocolo VAT.

Click here dii kakan pi coye acalo agel ocolo me VAT 

Ngec apire tek;

Ogel ocolo ame ocoye pi VAT ducu myero Coye oko ite yuba a URA me miyi ricit kede invoice kun ikubere kede URA cutcutu pi gin acel acel ame ocato nyo odeno olwongo e- receipt kede e-invoice ite yuba me EFRIS

Click here dii kakan pi ngec okene amako kite me coye ite EFRIS

Ocolo ikom epone Jami mogo ame okelo ilobo aoko onyo Jami ame Oyubu I Uganda Kan (Local Excise Duty)

Man obedo ocolo ame oketo iwi epone jami mogo kadi ame owilo ilobe aoko ote kelo I Uganda kan onyo dang jami mogo ame oyubu gi I Uganda kan aporere kongo bia, jami amata ame pe mero jo, moo celo dek, kede en okene.

 Click here dii kakan pi neon jami ame ocolo man tye ikom gi

Ocolo ame ongolo oko iwi cul pi jami ame ngatoro ocato bot eryonget (Withholding tax)–  Man obedo ocolo ame oketo ikom lim ame dano nwongo ikom cato ginoro keken bot eryonget ame ocoye acalo ajen me rayo ocolo a URA. Otio cura mere pacen 6 eka eryonget ame aculu ngat ocati gi jami ngolo cente man oko cutu ikom cul amyero mi ngat ocati gi jami ca eka ote cwalo lim me ocolo man bot dul ame loo rayo ocolo I Uganda. Ka ngat ame rego jami apura ocato jami mere iwel akato milyon acel, ngat ame en ocati gi jami nono ngolo pacen 6 ikom cu lame myero cule kede.

Ngec apire tek;

Ocolo man ka ongolo iwi cul, obino ngolo oko ikom ocolo ame myero icul pi lim ame yin inwongo imwaka moro ni ikare ame yin icwalo adwogi me cato wil-li bot URA

Click here dii kakan pi ngec amako ocolo ame ongolo oko cutu iwi cul pi jami ame icato (Withholding tax).

Ocolo Ame Ongolo oko Iwi Ocara Otic (PAYE)

Man obedo ocolo ame otii biacara ame occo jo okene ngolo iwi ocara otic gi Kadi otic okwano nyo e name tio lejaleja ame ocara gi ka oribo kato Lak Aryo I tutumia pyero Adek wie abic dwe I dwe. Dok otio cura mere alubere kede rwom me cul ame atic acel acel nwongo. Ngat ocoo dano moro nono itic myero ngol oko iwi ocara otic ducu dwe idwe eka te cwalo bot URA.

Click here Dii kakan pi kite me tiyo cura me PAYE

 

Ripot me cato willi kede ocolo myero idowk arom aroma ikite ame otimo kede pi kodi ocolo moro ducu ame oketo iwi lima me dano nyo kampuni nwongo ame myero idwok ripotere dwe idwe bot URA.

Click here dii Kakan pi nwongo ngec ikom kite me cwalo ripot me cato wil-li bot URA dwe idwe.

Ngec apire tek;

Kampuni mogo ame rego jami apura mite ni myero obed kede alama ame oketo ikom jami agin otio pi konyo ikom ocolo olwongo Alama me Ocolo (Digital Tax Stamps).

Alama me Ocolo (digital tax stamp) obedo alama ame oketo ikom ginoro ame kampuni moro ni yubu onyo ikom iboc ame oboo kede jami moro nono. Alama man tye kede; cocogo ame mio bedo tek me ngatoro I yubu kikwangala me jami moro nono dok konyo I ngiyo duka apapat ame jami moro ni obeo iye naka itunu bot ngat otio kede me agiki. Jami ame myero bed kede alama me ocolo magi ikin git ye iye; Jami ducu ame oculu ocolo me excise duty iye acalo kongo wain, pii, taba, bia, coda, cukal, moo dek, nyig yen kede pot dek, pig nyig yen ame obio (Juic) medo kede matogo ducu kadi mero dano nyo pe teki kong myero obak gin ame otio kede. Jami magi cik pe ye ni ocwal gi icuk abongo alama me ocolo olwongo tax stamps.

Click here dii kakan pi ngec amako wopo kit ame jami moro ni obebea kede olwongo Digital Tracking Solution (DTS)

Iyonge yin idwok ripot me cato wil-li dwe idwe bot URA, myero dong icul ocolo ame ayaa iye kun itio kede yore apapat me culu ocolo ame ikin gi tye iye Bank, Mobile Money, VISA, Master Card, EFT, RTGS, USSD Code (*285#) ikin en okene.

Ngec apire tek; Nino me agiki me dwoko ripot me cato wil-li we I dwe bot URA en aye dang obedo nino me agiki me culu ocolo mere.

Tax incentives under Domestic Taxes

Excise Duty

Type of Incentive

Conditions for granting exemption

Nil duty on construction materials of a factory or warehouse exclusive of those  available on the local market, locally produced raw materials and inputs.

Operator within the industrial park,

free zone or other business outside the industrial park or free zone who invests in processing agricultural goods; manufactures or assembles medical appliances, medical sundries or pharmaceuticals, building materials, automobiles, household appliances or manufactures furniture, pulp, paper, printing and publishing of instructional materials.

Must invest a minimum of USD 10m for foreign investors and USD 300,000 for EAC citizens or USD 150,000 where the investment is made upcountry.

Incentive takes effect from the date

of commencement of the specified business, same incentives apply to an existing operator in an Industrial Park

or Free Zone. The investor must use at least 70% of locally sourced raw materials and employ at least 70% EAC citizens who must take up at least 70% of the wage bill.

STAMP DUTY

Type of incentive

Conditions for granting exemption

No stamp duty on execution of the following documents;

i)       debenture; whether a mortgage debenture or not, being of a marketable security – of total value;

ii)      further charge; any instrument imposing a further charge on a mortgaged property –of total value;

a) In case of a new manufacturer, who is subject to availability, has capacity to use at least 70% of the locally produced raw materials, and employs at least 70% citizens with an aggregate wage bill of

the new manufacturer and whose investment capital is at least 50 million US Dollars

iii)    

 
   

lease of land – of total value;

iv)      increase of share capital;

v)      transfer of land;

vi)    an agreement to provide services on conducting a feasibility study or

developing a design for construction.”;

 

b) In case of an existing manufacturer who subject to availability has capacity to use at least 70% of the locally produced raw materials, and employs at least 70% citizens with an aggregate wage bill of the existing manufacturer from the date on which the manufacturer makes an additional investment equivalent of 35 million US Dollars

VAT

Type of incentive

Conditions for granting exemption

Exporters

Zero rated

Nil VAT on the supply of feasibility study and design services and on the supply of locally produced raw materials and inputs.

Investment in processing agricultural products; manufacturing or assembling medical appliances, medical sundries or pharmaceuticals, building materials, automobiles and house hold appliances; manufacturing furniture, pulp, paper, printing and publishing of instructional materials; establishing or operating vocational or technical institutes; or carrying on

 

business in logistics and warehousing, information technology or commercial farming.

Must invest a minimum of USD 10m for foreign investors and USD 300,000 for EAC citizens or USD 150,000 where the investment is made upcountry.

Incentive takes effect from the date of commencement of the specified business, same incentives applies to an existing operator in an Industrial

Park or Free Zone. The investor must use at least 70% of locally sourced raw materials and employ at least 70%

EAC citizens who must take up at least 70% of the wage bill.

 

       

 

For more information, visit the nearest URA office or call the toll-free lines 0800117000/0800217000 or WhatsApp: 077214000

 

 

 

Click here to download A Guide to Taxation of the Manufacturing Sector
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