Value Added Tax (VAT)
VAT nikwo kumusolo kukhasasulibwa rurerefu khubiirambisibwa, kukukelekhebwa khumuwendo kukwiyongela khu bindu ni burambi khumitendela kyaburaawa mumunyololo kwe khubirusa ni khubikendesa. Mu Uganda, VAT ikelekhebwa khu buli shindu shosi shikulisibwa shishikholebwaumundu yesi usasula kumusolo,buli bindu byosi bibitabusibwa khukhwama ibulafu we linambo, khurusakho ibyo ni burambi bwe babandu, bikharusibwakho kumusolo tawe.
Nanu uwakhile khukwiandikhisa lwa VAT?
- Umundu yesi ukhola namwe uwambasa kukhola kimilimo kye Busubuuzi akhila khukhwiandikhisa lwa VAT kasita aba nga nola bakulisa bibindu ni burambi bibikelekhebwa kumusolo kwa VAT khumala kimyesi kitaru kyaatwela nga bolesa oba ni khubirisa Milliom 37.5 oba nga bakulisa bibindu ni burambi bibyamakho VAT khumala kumwiko kumubuufu bibirisa millioni 150. Bibindu bino byakhile khuba sibikelekhebwa kumuslolotawe (zero Rated) namwe nga Bikelekhbwa kumusolo (Standard Rated)
- Umundu yesi uli umusalikhanwa, uwemusisinza, buwuli bwe shishalo namwe bwebakali, namwe sibiina bibikhola busubuuzi namwe bikhakako khukhola kimilimo kyebusubuuzi bakhile khukhwiandikhisa lwa VATnga sibalolelele bukali bwesi bakulisa tawe.
Wikombesa khulolelela shiina nga ushili khwiandikhisa ta?
Khukhwiandikhisa lwa VAT khunyala khuba khwekhukhwikanisila namwe khwelikambila khshifuba.
- Khukhwiandikhisa khu shifuba
Nga mumyesi kitaru kikibirire umundu wakulisa bibindu bibilikho kumusolo nenga bibirisa Millioni 37.5 , umundu uyo akhile weandikhisa mubwangu lwa VAT. Namwe, nga umundu mumakesi kewe asuubila ari mumyesi kikilakho kitaru akhakulise bibindu bibyamakho kumusolo bibyolesa Million 37.5, umundu uyo akhiile khukwiandikhisa lwa VAT.
- Khukhwiandikhisa nga WekanisileVoluntary Registration
Umundu ukulisa bibindu bib ikhoolesa millioni 37.5 mumyesi kitaru namwe millioni 150 mumyesi 12 anyala weandikhisa nga wekanisile. Umundu nga uyo asaana wakakasa URA bali ni shifwoshesi bamenyamo shikhayukhayukha ta, banyalisa khubikha ni khulinda biandikho biterevu ate bali khuba balamu era babandu babeena
Khubalilila VAT nola bibikulisibwa sibimanyikha bulay ta
VAT khu bikulisibwa byosi ni burambi bibikhamanyikha bulayi ta byakhila khubalibwa
khusinzila khumuwendo kumutuufu kukuli mukhatale mumbuka is byakulisibwilamo.
e.g Khuyusanamo (Barter trade) Bianywa (Gifts) Byewamwene (Own use).
Ikifunisi lwanyuma lwe khukhwiandikhisa lwa VAT
- Kelekha ate ubuuse VAT khubindu byesi ukulisa nga ukaba tax invoice ye bibindu ni burambi bibikulisibwa
- Iandikhisa ni ikhola ya (Electronic Fiscal Receipting and Invoicing Solution) – EFRIS no ukabile invoice khulukomo (online)
- Khola inzanjula ya VAT munakhu 15 nga kumwesi kwawelekho.EFRIS iyeta khukhwitsusa inzanjula nga busiili no umundu ekombesa busan khukhebela khukakasa butuufu bwe biwandikho bibitsusibwile munzanjula
- Sasula kumusolo kwa VAT kukwamila munzanjula yenywe munakhu 15 nga kumwesi kwawelekho. Anari nga inzanjula yamalile khukholebwa, khapapula khakhalakilila isasula kharurirawo khukwama mushuma.
- Khukhola ni khulinda biandikho bituufu
