Khukhola tsingubo nisho shiina?

Khukhola tsingubo nikhwo khuyuusa bibindu bibisi wamisamo tsiwuzi tsitsyamamo tsinaanga ni bikwaro khubirira mumakholelo, khuruka, khutunga nikhufumba namwe khukolola. Khurusa tsingubo. Bibindu bye tsingubo bitsiilamo bukwaro, bibibimba bibikhalilo, byamunzu nga tsisuuka, kimikhekha ni bikali bibyama mungubo.

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Babetubila mulusokya lwebusubuzi bwe kamakholelo mu Uganda bakhile khukhwiandikhisa ni

Shitongole shishiandikhisa kamatuuli;

  • shiandikhisa babandu ni bitongole Mwinambo, (URSB) khuandikhisa ikampuni
  • Shitongole shishikelekha kumusolo Mwinambo sha (URA)

 

  • Ni buwuli bwe asi nga bwebirimba nga KCCA, Munisipal, namwe Town Council khufuna lukusa lwe khusubula (for a trading license)

Manya Bino:

Nga wamalile khiandikhisa sitongole sikhola bibindu shakhiile khulondelela kamakambila ke bitongole bya gavumenti nga.

  • Shitongole shilondola Kumutindo kwe bibindu Sha- Uganda National Bureau of Standards (UNBS)
  • Shitongole Shilolelela bye tsingubo mwinambo sha -National Textile Board (NTB)

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 (in the case of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Miina ano  wiyongele khumanya byekhukhwiandikhisa

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

Miina ano Bulayi atwela ni ikifunisi yomusasuli we kumusolo

Click here  for your obligations as a taxpayer.

Busubuuzi Bukeekhe/ Kumusolo kwe khukhwambasilisa(Presumptive Tax)

Kumusolo kuno kukelekhbwa busubuuzi bubukulisa khubira tsifuma lukhumi (UGX 10,000,000) nenga sibwolesa tsifuma simya sitweela ni kamakhumi karano(UGX150,000,000) tawe

Kumusolo kwe kamatuuli (Corporation tax)

Kumusolo kuno kukelekhbwa lituuli (non-individual) lye busubuuzi mulusokya luno mungeli iyabirisibwa khumuwendo kwa 30%

Kumusolo kwa (VAT)

VAT kumusolo kukukelekhebwa khubindu bibirambisibwa nalundi kukelekhebwa khumuwendo kwa 18%khu bikulisibwa ni umundu urusibwakho kumusolo i.e.uyo uweandikhisa namwe uwakhila khukhwiandikhisa lwa VAT. Shipimo she khukhwiandikhisa lwa VAT shili nga wingisa khubirisa tsifuuma shimya ni kamakhumi karano(UGX 150 Million) namwe tsifuma kamakhumi kataru na musanvu ni shisinza (UGX 37.5 million) mumyesi kikisokha kitaru nga kilondana.

Click here Miina ano khukhwiandikhisa lwa VAT

Please note:

Basasuli bekumusolo boosi bakhila khukhwiandikhisa lwa EFRIS ela bakelekhele khu e-invoices

Click here Miina ano khumanya nga niwiandikhisa lwa EFRIS

Kumusolo kwa LOCAL EXCISE DUTY

Kuno kukelekhebwa khubindi bilala bibyama ibulafu we linambo namwe bibikholebwa mwinambo ni burambi

 Click here Miina ano khumanya kimiwendo kya Local Excise Duty rates

Kumusolo kwa Withholding tax

Kumusolo kwa (WHT) kuli kumusolo kwenzingisa kukuambililwa ni ubanzibwa (Withholding agent) nga asasula umundu ukundi (Payee). Nga babakhola  tsingubo  bakulisile tsitsyolesa ifuma ndwela (1 Million) umundu we bibindu bibikulisibwile akelekha WHT khumuwendo kwa 6% . Likholelo ibaluwa ifukilisa khukobosayo kumusolo, shishkiyeta khukhendeza kukukibanzibwa munzokesa inzingisa isembayo(final Income tax return.

Manya Shino

ThKumusolo kumuambilile kuilibwa nga likobi/ kukhendesebwa khmusolo kukuli nikhusasulibwa munzanjula ye inzingisa isembayo (final income tax return).

Click here fMiina ano khumanya bya Withholding tax.

Kumusolo kwe khusasula nga ukabana (PAYE)

Kumusolo kuno kuamba khumundu mulusokya lunouli ni bapakasi(beburangilisi namwe baandikhe) babakabana kubirisa kukusala kukwola UGX 235,000 buli kumwesi.

Click here Miina ano khumanya kinmiwendo kya PAYE

Inzokesa ino ikholebwa nga tsinzokesa tsitsindi tsye kumusolo kwe inzingisa (Income tax returns)

Click here Miina ano khumanya nga nukhola inzokesa

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

Manya Sino: Shifukhu shye khukhola inzokesa nisyo shifukhu shekhusasulilakho. (the due date for payment of tax is the same as that of return filing).

Kumusolo kwe khurambisa (Excise Duty)

Type of Incentive

Conditions for granting exemption

Mbakho kumusolo tawe khu bindu Bibibibirambisibwa mukhwombekha khwe

Kamakholelo , khurusakho  umukholi we bibindu biambakana ni bye bulimi, khungoona mubilyo (food processing) bibyuma bye mumakangilo, bibyombekha bukholelombufiti,  Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma kamakhumi karano (min of USD 50mkhubumba ni khukolola bitima, burambisiwa munzu, bibeetse, bitowo ni bye bibyuma wamakesi awela ni bulimi bwe kamawumule (commercial farming)

Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma kamakhumi karano (min of USD 50m) namwe nga umukholi ukundi wongelemo kamapesi kakaleekhana  Dolla tsifuma kamakhumi karano (minimum of USD 50m)

Mbakho kumusolo tawe khu bindu Bibibibirambisibwa mukhwombekha khwe

Kamakholelo namwe bitowo, khurusakho  bibindubibituyibwa mukhatale khabushele ni bibibirambisibwa bibikholebwela mwinambo.

Umukholi urambila mwirumbi lye kamakholelo, bifo bibikule namwe busubuzi nga   akhola bye khungona mu byebulimi,  khukhola ni khungona bibyuma bye  mumakangilo, atwela ni bibibibirambisibwa mubukangi, Kamalsuswa, byekhukhwombekha, bye bitima,bibibibirambisibwa munzu ni bibetse, tsimbapula, khukhupa ni khurona, ni khuandikha bye bulekeli

Wakhile khuramo kamapesi kakakhali asi a Dolla tsifuma likhumi  (min of USD 10m) nola umurakikhi amila ibulafu wa Uganda ni Dolla busilivu butaru(USD 300,000) nga umwikhali wa East Africa (EAC citizens) namwe Dolla khasilivu khatwela ni kimitwalo kirano (USD150,000 ) nola likholelo litsya khuba mushalo

Bibikhongelesa birakikhakhukhwamila ilalala khushifukhu shesi busubuzi bumanyikhane butandikhila.

Bibikhongalesa bino nibyo bitwela bibiwebwa Umukholi urambila mwirumbi lye kamakholelo(Industrial Park) ni bifo bibikule(Free Zone). Umukholi akhile khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwe Likholelo (70% of the wage bill).

STAMP DUTY

Bibikhongelesa

Kimikhemba kye khurusibwakho

Mbakho kumusolo kwe Kumuwulu khubiandikho bini tawe;

i)       Likibi Liboofu lilikobosa kamafurisa ka atwela(Debenture); Oba lilikho kumusingo, namwe lyekhukwimilila kumusingokunyala kwakulisibwa (marketable security) – Khumuwendo  kwosi;

ii)      Kumutango (further charge); shuwandikho shosi shishi kelekha kumutango khu shebuyindifu shikhalu shishimilila likobi (on mortagage property) any instrument imposing a further charge on a mortgaged property –Khumuwendo kwosi;

a) Nola Umukholi umuyakha ukakasa khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwe Likholelo (70% of the wage bill) ate nga waingisamo kamapesi kakola Dolla tsufuma kamakhumi karano (50 million US Dollars).

 

       
       

 

iii)     Liswa lipangise – Khumuwendo kwosi;

iv)      Khukwongela kimigabo;

v)      Khushusa liswa;

vi)    Ikwangwanyi ye khuramba kumulimo kwe khukhwimenyelesa namwe khurekekha khukhwombekha.”;

 

b) Nola Umukholi umuyakha ukakasa khunyalisa khurambisa 70% ye bibibirambisibwa byabushele bibituyibwa mwinambo nalundi 70% ye barambi nga babekhali ba East Africa (70% EAC citizens) babali ni khufuna 70% ye Kumusara kwe Likholelo ( 70% of the wage bill) ate nga waingisamo kamapesi  kakola Dolla tsufuma kamakhumi karano (50millio USD)  ni bibibirambisibwa byabushele bibituyibwa mwinambo ni barambi be likholelo litayi khukhwama khushifukhu shesi ongelamo kamapesi Dolla tsifuma tsitsyola kamakhumi kataru na tsirano (35 million US Dollars)

 

INCOME TAX

Shikhongelesa (Type of incentive)

Byekhu’khwolelesa (Conditions for granting exemption)

Wiyakhilibwa 6% ye kumusolo kwa WHT khukhusasulila bibidu ni burambi

Kimyesi 12 nga kyesibwile buyakha.

Comisona ngawakakasile ari umukhupi wekumusolo wabushele ate nga alondelela ikifunisi yewe mumakambila ke kumusolo

 

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

0800117000/0800217000 or WhatsApp: 077214000




 

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