Agro processing nishosiina?
Agro processing siba lusokya luwekamakholelo kakarambisa bibiindu bibyamile mukhulima atwela ni khubingo-nangona paka nebyola khurambisibwa. Likholelo liino nalundi lyongelakho kumutindo khubiindu bibiisi bibyamile mukhulima amala lyabikhola mo bibiindu bibiindi byekhurambisa.
Nga shekhubonelakho, inyama yesi bamalile khungonela mushuma atwela ni nyeni (fish), tsikhano tsishe (odii), bibyama mumabele (dairy products), buffu,ingano, sukali,bilyo byetsisolo (animal feeds) atwela ni kumubisi kwesi bakhamula mu bibala (fruit processing), nibibiindi swalalala!
Likholelo/ lirumbi liino lyakhile liwandiikhise ni;
- Uganda Registration service Bureau (URSB) nga yikambuni.
- Uganda Revenue Authority khulwekimisolo
- Khubebunyala bakhulila bisitsa(Local council authority nga KCCA, municipal council khulwe lukusa lwe khusubula lwesibalanga bari “trading license”
Siino sikhulu:
Nga wewandiikhisile,busubusi buno bunyala bwakanibwa khukondela bibikanibwa ni tsiminisituli tsyagafumendi ang;
- Minisituli ikhola khubybulimi atwela ni bubayi ni byebulobi (Ministry of Agriculture, Animal Husbandry and Fisheries)
- Minisituli ilondola kimitindo kyebibiindu (Uganda National Bureau of Standards (UNBS)
For individual
- National ID or any other two of the following valid identification documents; Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
- Certificate of registration (incase you are in business)
- Statement of particulars and partnership deeds (incase of a partnership)
For non-individual
- Company Form 20
- Certificate of incorporation
Click here yiffunila bubakha atwela ni ndakililo yekhu-khwiwandiikhisa.
- Ukanibya khukhwolelela lutimbe lwa URA khu ura.go.ug
- Click here hukhwiwandiikhisa nga umundu
- Click here khukhwiwandiikhisa nga sitongole
Nga umukhupi wekumusolo ulinikhuwebwa bunyala. Khulekhanisa ni bufunanisibwa bwesi wakha wolelesa.
Click here for your rights as a taxpayer.
Click here for your obligations as a taxpayer.
Kimisolo kikikelekhebwa khumakholelo kakakhola khubiindu bibyama mubulimi nikyo kino amwalo;
Kumusolo kwebubisinesi bufwitifwiti “Presumptive tax”
Kuno kumusolo kukukelekhebwa khububisinesi bufwiti bubukulisa bibiindu bibira muffuma likhumi (10,000,000) mumwakha nenga sibubirisa mutsiffuma likhumi natsirano (150,000,000) taa.
Kumusolo kwefuna ye kambuni “Corporation tax”
Kumusolo kuno kusasulibwa ni tsikambuni nga kwama khubyefuna byekambuni khubisinza kamakhumi kataru (standard rate of 30%)
Kumusolo kwekhumiwendo “Valua Added Tax (VAT)”
VAT nikwo kumusolo kukurusibwakho bisitsa likhumi nasinane (18%) khubiindu bikulisibwile nibabe wandiikhisa khukubuusa nga shekhubonelakho umundu oba ikambuni iyewandiikhisa oba ikana khukhwiwandiikhisa khubuusa kumusolo kwa VAT akhile khuba affuna tsiffuma tsibirisa sitondo sitwela ni kamakhumi karano (150 million) mumwakha oba tsiffuma kamakhumi kataru namusafu ni kimikanda kamakhumi karano mumwesi kitaru kikinyowa aate nga kyongekhana.
Click here minna wana khukhwi-wandiikhisa VAT
Siino sikhulu:
Boosi babewandiikhisa khubusa kumusolo kwa VAT bakha bewandiikhisa khu EFRIS amala bakha khukaba tsilisiti tsyemushuma “e-invoices”
Click here fminna wana khukhwi-wandiikhisa khu EFRIS
Kumusolo kwabushele “Local Excise Duty”
Kuno kumusolo kukukelekhebwa khubiindu bibingile oba byesi bakholela mwinambo muno oba khubwakanisi (services) nga byekhunywa bimesa ni bikhamesa taa, buuto, nibibiindi swalalala.
Click here mina wano khubona kimiwendo kyenjawulo kikelekhebwakho
Siino sikhulu:
Tsikambuni tsindala tsitsirambisa bibiindu bibyamile munimilo khukhola mo bibiindu bibiindi tsirambisa shesi balanga bari “Digital Stamps”
Digital tax stamp nikho khabonelo khekumusolo khenjawulo khakhalikho stinamba tsyaburawa khesi bara khubiindu. Khabonelo khano khabakho tsinamba tsyesi bakhanyala bayusayusa taa. Bibiindu bibyakha byabakho khabonelo kha Digital Tax Stamp nibyo; ivinyo (wines), indali, kametsi, sigala, biiya (beer), soda, sukali, buuto, butunda bukhamule atwela ni bibimesa bwoosi ni bikhamesa taa. Bibiindu biino sibyakhile bibe khukhatale nga sibili ni khabonelo kha Digital tax Stamp taa.
Click here for more information on Digital Tracking Solution (DTS)
Kumusolo kwekhuwambilayo (Withholding Tax)
Withholding Tax (WHT) nikwo kumusolo kwesi bakhala khumapesa kesi utsya khufuna nga wakulisile bibiindu bibirisa iffuma indwela amala bakhalakho busitsa biseseba khusimya (6%) nga khebakhusesula. Nga likholelo lya Agro processing lilikhukulisa bibiindu bibirisa mu ffuma indwela, ukulile akhile akhalekho busitsa busesaba (6%) khumapesa kesi tsya khusasula. Ikambuni iffuna luprupusi lwesi balanga bari “Tax Credit Certificate” khuyeta khurusakho kimisolo kimilala nga khasela khekhusesula kholele.
Click here for more information on Withholding tax.
Siino sikhulu:
Kumusolo kwesi bawambiliyo kukhalibwa khumusolo kwesi usasula khubyeffuna oba khu tsingisa yemumwakha (final income tax return).
Sesula nga nuffuna (PAYE)
Kumusolo kuno kuwamba khutsi kambuni tsitsiili ni barambi babushele ni bali mutsiyoffisi besi balanga bari “Employees” (administrative or causal laborers) baffuna kumusara kwatwela kubirisa kimikanda kamakhumi kabili nakitaru ni tsingumi tsirano (Ugx. 235,000) bulimwesi.
Kumusolo kwenjeli yiino kakhalibwakho bulimwesi.
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Click here for the PAYE rates
Inyanjula yiino yanjulibwa nga nuboona inyanjula yekimisolo kimilala kikiwambakana ni tsingisa (Income tax returns)
Click here for information on how to file your returns.
Nga wamalile khukhwanjulayo kimisolo kyesi wakha wasesula, ukanibwa khusesula kimisolo kikhubatsibwa nga wiyetesa kimikutu kikiliwo kiino; Tsibanka, mobile money, VISA, Mastercard, EFT, RTGS, USSD Code (*285#) etc.
Siino sikhulu
Lunakhu lwesi wanjulilakho kimisolo oba kumusolo, nilwo lutwela lwesi wakhile usesulilekho kamapesa.
Click here to register a payment
Bikhongelesa khusesula kumusolo kwemwinambo (Tax incentives under Domestic Taxes)
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Kumusolo kwekhubiindu byabushele (Excise Duty) |
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Sikhongelesa (Type of Incentive) |
Shesi wakhile wolelese |
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Imbawo kumusolo kukukelekhebwa khubiindu birambisibwa khukhwombekha likholelo oba libiikhilo taa (construction materials) khurusakho, kumusolo kulikelekhebwa khwibyo byeesi bakulisa oba bakholela mwinambo muno. Babarambiila musirekere shekamakholelo (Industrial park), Free zone,oba babakholela ibuulafu we’musirekere shekamakholelo, babirusa bibiindu bibyama mubulimi; babakhola oba babayungila mwinambo bibiindu birambisibwa mumakangilo, kamalesi,bye’buubwombekhi, byekhurambisa muutsu, oba bibyama mububetsi (furniture) tsimbapula, byesi barambisa khukhwoshesamo tsimbapula atwela ni khutsyanikhila nga kamawulile.
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Wakha khuramo kamapesa kakoola tsiffuma likhumi mudola (USD 10m) inga suli uwemwinambo muno taa amala kimikanda kamakhumi kataru mudola (USD 300,000) nga wamila mumanambo kebwanyanga (EAC citizens) oba kimikanda likhumi nakirano mudola (USD 150,000) nga likholelo lyayilibwile mushaalo (upcountry) Bukhongelesa biino bikhuwebwa khulunakhu lulwene lwesi unanikhilakho khusubula, bikhongelesa biino bilala biwebwa abo babali musirekere shekamakholelo (industrial parks) oba babali khulwabwe (Free Zone). Investor aakha warambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu buli khusimya (70%) nga nibyo bitwela byeesi arambisa khukhola bibiindu (raw materials) amala arambise barambi bebwamanyanga (EAC citizens) khukhwola khubisitsa kamakhumi musaffu buli khusimya (70%) nga nikumusara kweesi bayila kwolesa bisitsa kamakhumi musaffu (70%).
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KUMUSOLO KWEKHUBIWANDIIKHO (STAMP DUTY) |
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Sikhongelesa (Type of incentive) |
Shesi wakhile wolelese |
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Imbawo kumusolo kukukelekhebwa khubiwandiikho biino taa; i) Iloni iyiila khasela khalayi (debenture); iloni yiino iweebwa tsikambuni oba bitongole. ii) Kimisolo kikiindi (further charge); siwandiikho sisindi sishongelakho kumusolo khu loni. |
a) Nga yabele ikambuni ishakha, In case of a new manufacturer, ili nikhuba nibunyala bubuurambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu buli khusimya (70%) nga nibyo bitwela byeesi irambisa khukhola bibiindu (raw materials) amala irambise barambi bebwamanyanga (EAC citizens) khukhwola khubisitsa kamakhumi musaffu buli khusimya (70%) nga nikumusara kweesi bayila kwolesa bisitsa kamakhumi musaffu (70%). Amala nga likholelo libalibwila mutsiffuma kamakhumi karano mudola (50 million US Dollars)
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iii) liswa liliili khuloni (lease of land – of total value); iv) Nga kimikabo kyeyongelekho (increase of share capital); v) Nga liswa lili khukhwama mumakhono kakandi litsya mukandi (transfer of land); vi) Ikwangwanyi oba indagano (agreement) yekhufukilisanilakho khuwayo bubwakanisi burusa ipulani. |
b) Nga yabele likholelo likhale ne amal khubawo khwalyo lirambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu buli khusimya (70%) nga nibyo bitwela byeesi irambisa khukhola bibiindu (raw materials), nga lirambisa babaandu bemwinaambo muno khukhwolesa bisitsa kamakhumi musanvu amala kimisalra kyabwe kilekhana ni kyesi kamakholelo kakaandi kakaaba khukhwama khulunakhu lwesi ikambuni yolesela buyindiffu bubwoola tsiffuma kamakhumi kataru na tsiseseba mudola (35 million US Dollars).
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Kumusolo kwekumwendo (VAT) |
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Sikhongelesa (Type of incentive) |
Shesi wakhile wolelese |
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Babaakulisa ibulaffu (Exporters) |
Mbakho kumusolo taa (Zero rated) |
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Mbawo kumusolo kwa VAT taa mukhukulisa bibiirambisibwa mukhukhola tsipulani oba bibiiyeta khusoma ipulani nga yabele byakholebwila mwinaambo muno. |
Khukhwingisa kamapesa mushuma sikhola oba sishongelakhok kumutindo khubiindu bibyamile munimilo (processing agricultural products); khukhola oba khupangapanga birambisibwa mwikangilo, byeesi bakangi barambisa, byemumaduuka kekamalesi, byebubwoombekhi, bibiirambisibwa mutsu, kamakholelo kakhola byekhubetsa, byesi barambisa khukhwoshesamo tsimbapula atwela ni khutsyanikhila nga kamawulile, birambisibwa mwilekelo lyekamakhono, oba babaali mubusubusi bwekhuyetakho babaayila bibiindu ibulaffu namwe babengiisa mwinambo. Babaakhola khutekenologiya, oba babaalima byekhukulisa Wakha khuramo kamapesa kakoola tsiffuma likhumi mudola (USD 10m) inga suli uwemwinambo muno taa amala kimikanda kamakhumi kataru mudola (USD 300,000) nga wamila mumanambo kebwanyanga (EAC citizens) oba kimikanda likhumi nakirano mudola (USD 150,000) nga likholelo lyayilibwile mushaalo (upcountry) Bukhongelesa biino bikhuwebwa khulunakhu lulwene lwesi unanikhilakho khusubula, bikhongelesa biino bilala biwebwa abo babali musirekere shekamakholelo (industrial parks) oba babali khulwabwe (Free Zone). Investor aakha warambisa bibiindu byemwinambo muno khukhwolesa khubisitsa kamakhumi musaffu buli khusimya (70%) nga nibyo bitwela byeesi arambisa khukhola bibiindu (raw materials) amala arambise barambi bebwamanyanga (EAC citizens) khukhwola khubisitsa kamakhumi musaffu buli khusimya (70%) nga nikumusara kweesi bayila kwolesa bisitsa kamakhumi musaffu (70%).
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KUMUSOLO KWE BYEFFUNA (INCOME TAX) |
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Sikhongelesa (Type of incentive) |
Shesi wakhile wolelese |
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Kumusolo kuno kurusibwa khumuundu ufunile byetsingisa yewe khukhwama mumakholelo kakakhola bibyamile munimilo (Agro-processing) |
Investor akha khurambisa bibyombekhe oba bibyuma bikhaabatsakakho mwinambo muno taa, Asaba amala wawebwa lupapula lulumuruskha kimisolo khukhwama musitongole shebyekimisolo (URA) lwesi balanga bari ‘ Certificate of exemption.
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Khulwe bubakha bufurakho awo, yolelela iyoofisi yoosi iya URA ikhuli akhwimbi oba khupa khunamba tsino tsyesi bakhakhala kamapesa 0800117000/0800217000 or WhatsApp: 077214000
