Khukhola bibiindu byesi uwambakho (Manufacturing of Tangible products)

Bibiindu byesi khuwambakho binyala byasotsolebwa nga nibyo bibiindu biboonekha oba byesi khuboona, byawambakho,byapimibwa, byawunyibwakho,oba byakhombebwakho.

Mubukali bwebibiindu byesi khuwambakho nga bikholebwila mwinambo Uganda nimwo mumuli bitapeko (plastics), bikholebwa nga byesishuma (steel products), bibyuma birambisa kumunyakasi (appliances), birambisibwa mukhuwandiikha (stationery), kamaffura kekhukhwiyakha atwella ni kumilisa (cosmetics and beauty products) birambisibwa mubuyonjo, bipangiri (jewelry products) atwel ni bibiindi swalalala!

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  • Wakhile wiwaandiikhise ni;

    • Sitongole siwandiikhisa tsikambuni (Uganda Registration Services Bureau (URSB) for Company registration)
    • Sitongole shekimisolo (Uganda Revenue Authority (URA) for taxes)
    • Bebunyala bekhugombolola noffune ilisensi (Local council authority e.g. KCCA, municipal council, for a trading license)

    Siino sikhulu:

    Nga wamalile khukwiwandiikhisa, ibisinesi yakhile khukondela bukwakuliso burebwawo ni bitongole biino;

    • Sitongole silondelela kumuwendo atwela ni kumutindo kwebibiindu (Uganda National Bureau of Standards (UNBS)
    • Minisituli yebusubusi ni kamakholelo (Ministry of trade, industry and cooperatives)

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 miina aano uffune indakililo atwela nibikanibwa.

Ukanibwa khukhwolela lutimbe lwa URA khu ura.go.ug

  • Click here  mina aano khukhwiwaandiikhisa nga umuundu
  • Click here mina aano nga sukhowiwaandiikhisa nga umuundu taa

Nga umukhupi wekumusolo ulinikhuwebwa bunyala. Khulekhanisa ni bufunanisibwa bwesi wakha wolelesa

  • Click here   mina aano umanye bunyala ni bufunanisibwa bwoowo (for your rights and obligations as a taxpayer)
  • Click here  for your obligations as a taxpayer.

Kimisolo kikikelekhebwa khubiindu byesi bakhola nikyo kikili amwalo aano;

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 (to register for VAT)

Siino sikhulu:

Boosi babewandiikhisa khubusa kumusolo kwa VAT bakha bewandiikhisa khu EFRIS amala bakha khukaba tsilisiti tsyemushuma “e-invoices”

Click here minna 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.

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 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.

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.

Bikhongelesa khusesula kumusolo kwemwinambo (Tax incentives under Domestic Taxes)

 

Kumusolo kwekhubiindu byabushele (Excise Duty)

 

Sikhongelesa (Type of Incentive)

Shesi wakhile wolelese

 

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.

 

 

 

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%).

 

 

 

KUMUSOLO KWEKHUBIWANDIIKHO (STAMP DUTY)

 

Sikhongelesa (Type of incentive)

Shesi wakhile wolelese

 

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)

 

 

 

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).

 

 

 

Kumusolo kwekumwendo (VAT)

 

Sikhongelesa (Type of incentive)

Shesi wakhile wolelese

 

Babaakulisa ibulaffu (Exporters)

Mbakho kumusolo taa (Zero rated)

 

 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%).

 

       

 

 

Khulwe bubakha bufurakho awo, yolelela iyoofisi yoosi iya URA ikhuli akhwimbi oba khupa khunamba tsino tsyesi bakhakhala kamapesa taa

0800117000/0800217000 or WhatsApp: 077214000

 

 

 

 

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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