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  • KAMAKABILO NI KAMADUUKA KE KAMALESI KE BUKANGI -(Pharmacy and drug shops)

Kamakabilo ni kamaduuka ke kamalesi ke bukangi

Likabilo lye Kamalesi kebukangi niyo istowa bye bukangi bibilakiliwa bakangi ni bibiyeetesebwa mubukangi bukulisibwa. Likabilo lye Kamalesi likaba kamalesi nga kalakililwe umukangi ela shakha shakholebwa ni umundu uwaweebwa  lukusa khukaba kamaleli ( a licensed pharmacist).

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Kamaduuka ke kamalesi ke bukangi ni byo bifwo bifwiiti bibiwa buyeeti bwe byebulamu nga bikulisila kamalesi ke bukangi iburangisi khu Kaunta. Kamaduuka ke kamalesi kabakho asi khafwiti ate kafukilisibwa khukaba  kamalesi kakamanyikhaane  nga “Class C category of drugs” konyene.

Manya Uri: Liduuka lye kamalesi ke bukangi  (drug shop) lyakha lyaba mushifwo shikhali asi a  1.5km  khukhwama khwikabilo lye kamalesi ke bukangi ta.

Busubuuzi bwosi mulusokya lwe bye bulamu mu Uganda bwakhiile bweandikhisa  ni

  • Uganda Registration Services Bureau (URSB) Lwe lisina
  • Uganda Revenue Authority (URA)  Lwe kimisolo

Please note: Nga wamalile khukhwiandikhisa, umusubuuzi we mulusokya lwe byebulamu akhile walondelela bilakilo bye burangirisi bububawula. nga:

  • National Drug Authority (NDA)
  • Uganda Nurses and Midwives Council (UNC) lwe lukusa
  • Uganda Medical and Dental Practitioners Council (UMDPC) Lwe lukusa
  • Lukusa lwe khusubuula (Trading Licence)

Nga Umundu

  • Inanga Mundu, (National ID) namwe bibili  khubiwandiikho bino bituufu; Passipota (NationalPassport), Lukusa Lwekhukendesa Bitima (Driving permit), Kadi ye Khulonda (Voter’s card), Inanga mundu ye Shihaalo (Village ID), Inanga mundu ye Buraambi (Employment ID), Inanga mundu ye Buumuli (Refugee ID), Lukhalala lwe Banka (recent Bank statement), Lukusa lwe Khuramba (Work permit), Kadi ye byefuna (financial card),Kadi ye Lukusa lwe khuba Mwinaambo (Visa), Kadi ye Bubiikhi mu NSSF, ni bibindi.
  • Lupulupusi lwe Buandikhise (Certificate of registration nola ikampuni)
  • Lukhalala ni bibiamba khubatubaani, ni kwangwanyi ye khutubaana (partnership deed) nola busubuuzi bwe khutubaana (incase of a partnership).

Nga Lituuli

  • Lupulupusi lwe Lituuli 20 (Company Form 20)
  • Lupulupusi lwe Buandikhise (Certificate of incorporation)

Miina ano Khumanya bye khukwiandikhisa

  • Uli ni khukeniyakho khumukutu kwa  URA portal khu ura.go.ug
  • Miina ano  Khukhwiandikhisa nga Umundu
  • Miina ano  Khukhwiandikhisa nga Lituuli

 

Nga umusasuli we kumusolo uli ni Bulayi. Mungeli ikindi iliyo ikifunisi yesi wakhila khukhwolelesa.

Miina ano  Bulayi  byomusasuli we kumusolo    

Miina ano  Ikifunisi yomusasuli we kumusolo

Ingelekha ya -Income tax  khwiduuka lye kamalesi ke bukangi (drug shop)

Kumusolo kuno kusasulibwa busubuuzi bubukulisa khubirisa Ugx 10,000,000 ate nga sibubirisa ugx150,000,000mumwiko mutwela ta. Busubuuzi buno bwakha bwakulisa wakili  Ugx 830,000 Kumwesi.

ANO ALIWO INGELEKHA IRAMBISIBWA:

Bikulisibwile atwela mumwiko

(TOTAL SALES /YR

Kumusolo kukusasulibwa

TAX PAYABLE

 

 Nga Biandikho Mbakho

(Without Records)

Nga Biandikho Bilikho

(With Records)

Nga sibibirira mu  millioni likhumi  Ugx 10 million

Nil

Nil

Nga Bibirira Ugx 10 million ne bili asi a Ugx 30 million

0.4% khu bikulisibwa mumwiko bibirisa mu Ugx 10 million

Ugx 80,000

Nga Bibirira Ugx 30 million ne bili asi a Ugx 50 million

Ugx 80,000 ugatekho 0.5% khu bikulisibwa mumwiko bibirisa mu Ugx 30 million

Ugx 200,000

Nga Bibirira Ugx 50 million ne bili asi a Ugx 80 million

Ugx 180,000  ugatekho 0.6% khu bikulisibwa mumwiko bibirisa mu Ugx 50 million

Ugx 400,000

Nga Bibirira Ugx 80 million ne bili asi a Ugx 150 million

Ugx 360,000ugatekho 0.7% khu bikulisibwa mumwiko bibirisa mu Ugx 80 million

Ugx 900,000

 

 

 

 Manya Uri

  1. Kumusolo kukusasulibwa ni umusasuli we kumusolo uwibalusibwa kuba nikwo kukusembayo khu nzingisa ye busubuuzi bwe kumwiko okwo.
  2. Mbawo khukhendesakho khufukilisibwa lwe bibyasasulibwa ni khifilizibwa mukhureera inzungisa ye busubuuzi ta;
  3. Mbawo kumusolo kukhukobosebwa khukhendeza khu musolo kukukhubanzibwa khu nzingisa ye busubuuzi ta.
  4. Nga wakholele inzanjula mungeli ye khukhwibalusibwa nga inzingisa yowo ibirisa mu  Ugx 10,000,000,  system ikholelawo  shiwandikho she khusasulilakho kumusolo ela shino shiramba nga inzanjula yowo.

Kumusolo kwe inzingisa (Income tax)

Kumusolo kukukelekhebwa tsi kampuni (corporation tax)

Kumusolo kuno kukelekhebwa tsikampuni tsyosi mu Uganda nga waililemo ni kamakabilo ke kamalesi ke bukangi khumuwendo kukwabirisibwa kwa 30%.

Kumusolo kwe khusasula nga nufuna -Pay As You Earn (PAYE)

Umundu yeesi urangirira Likabilo lye kamalesi ke bukangi nga ali ni barambi babafuna kumuasala kubirisa mu UGX 235,000 kumwesi akhiile weandikhisa lwa (PAYE) abuuse ela asasule kumusolo mu URA

Miina ano      Umanye ingelekha ya PAYE

Kumusolo kwa Withholding tax (WHT)

Kumusolo kwa Withholding tax (WHT) kuno kukuambilibwa khumbuka ye khusasulibwa numundu uwakakasibwa  (Designated withholding agent)  khukhwama khu byakulibwa likabilo lye kamalesi ke bukangi bibikhatsya asi a Fuuma  ndwela ta (Ugx1,000,000) kasita shiba shiri bibya kulibwa bino birusibwakho kumusolo kwe inzingisa(Income Tax)

Miina ano  Lwe bibiamba khu  Withholding tax.

 

Miina ano khumanya ingeli isi ukhuolamo inzanjula yowo.

 

Nga wamalile inzokesa, ubanzibwa khusasula kumusolo kukhubanzibwa nga urambisa tsingeli tsitsiliwo tsitsyamanyikhana nga; banks, mobile money, EFT, RTGS, VISA, Mastercard,USSDcode (*285#) nibibindi.

Manya Uri: Shifukhu shye khukhola inzokesa nisyo shifukhu shekhusasulilakho

Miina ano khuandikhisa isasula

 

 Nga iliyo shishindi shesi ukanakho buyeti bufuurisakho,keniyilakho URA office for yoosi ikhuli ambi ufune buyeti, namwe ta ukhupe isimutoll-free lines 0800117000/0800217000 or WhatsApp: 0772140000

 

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