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Aisub iboro lu etakanete (Manufacturing of Tangible Products)

Eraasi iboro lu etakanete arai lu ebakasi amusugun ebe tangible goods iboro lu epedorio duc arai bo nat adoketait adio aanyun, atiror, aipima, aingu, arai aiyir.

Iboro lu esubio lu etakanete imoriarotos iboro lu esubio ane iswamaere apulastikan ko’Uganda (Uganda Plastics), asuwa (steel), acuman nu itwasamao otogoi (appliances), itabon, apapulai ka icie da lu iwadikaere (stationery), akinyeta keda ice da lu italaere awat (Beauty and cosmetic products), iboro lu italaere akwap (Cleaning products), imidalin (jewelery) ka ice da.

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Eraasi iboro lu etakanete arai lu ebakasi amusugun ebe tangible goods iboro lu epedorio duc arai bo nat adoketait adio aanyun, atiror, aipima, aingu, arai aiyir.

Iboro lu esubio lu etakanete imoriarotos iboro lu esubio ane iswamaere apulastikan ko’Uganda (Uganda Plastics), asuwa (steel), acuman nu itwasamao otogoi (appliances), itabon, apapulai ka icie da lu iwadikaere (stationery), akinyeta keda ice da lu italaere awat (Beauty and cosmetic products), iboro lu italaere akwap (Cleaning products), imidalin (jewelery) ka ice da.

  • Ekotokin aisubus ngin na aisub iboro lu etakanete eiwadikaun keda;

    • Eirionget lo ikamanara keda iwadika aisubusaeta ko Uganda (URSB) kanu ikampunin
    • Eirionget lo esolo (URA) kanu esolo.
    • Eyaitene lo okansulo alo okwap kwape nat KCCA kanu oKampala, kanu adumun alasisi na ecamakit ngesi aisubus.

    Kilipit kitunite ebe:

    Edau esubusi eiwadikaun, ekotokin do ngesi arimarit ikisila lu iriongeta keere kwape nat lu iriongeta alu ta;

    • Erionget lo etubonokini adoketa nu iboro kotoma akwap wok (UNBS)
    • Erionget lo aisubus (trade), aswamisio (industry) ka igurupun lu aiswamanara (coorperatives)

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

Kicikak ne anu adumun nu ipu  keda iboro lu ipuda ijo kanu aiwadikaun.

Ekotokin ijo adolokin URA kolago ura.go.ug

  • Kicikak ne kanu eiwadikaun kwape ituan idiope (individual)
  • Kicikak ne kanu eiwadikaun kwape aisubus na ekampuni (Non individual)

Kwape atacan esolo, ejaasi ijo apedorosio kon ido, ejaasi nu ebeit ijoda aitodolikin/aswam.

  • Kicikak ne  kanu apedorosio kon keda nu iburai ijoda aitodolikin kwape atacan esolo.

Esolo lo (etubokinitai) aisubus ana adidi (Small Business/Presumptive Tax)

Erai lo esolo lo itatacio aisubus na egwelununei ikapun lu edeparitos isirigin imilionin itomon (UGX 10,000,000) konye ikidioko adepar imilionin akwatat akais akany (UGX 150,000,000) kokaru kere lo aisubus.

Esolo lo ameda ka ekampunin (Corporation Tax).

Erai lo esolo lo etacete ikampunin kere oUganda kotoma oitiai alo akais auni angun kwatat (30%) lo ameda kec kokaru keere lo aisubus.

Esolo lo ajokis ana iyatanakin oboro (Value Added Tax)

Erai esolo lo lo itatacio eitosomae lo iboro (consumption tax). Ido erai ngesi lo itomon akany auni angun kwatat (18%) alu iboro kere lo egwelarete itunga lu itatacio esolo. Atemasi ebe itunga lu iwadikauna anu esolo alo ameda na iyatanakin oboro (VAT). Itatacio esolo lo ne ejaasi isubusin lu egwelununete ikapun lu edeparete imilionin akwatat akais akany (UGX. 150,000,000) okaru arai imilionin akais akais auni ikanyarei keda atutubet (UGX. 37,500,000) olapio iuni lu etuptupaikina (UGX. 37.5 million in the first 3 consecutive months).

Kicikak ne anu eiwadikaun anu esolo alo iyatanakin ameda na iboro (VAT)

Kilipit kitunite:

Atacak esolo kere lu iwadikauna anu esolo alo ameda ana iyatanakin oboro ekoto iwadikauna anu aitosom arisitin nu olago nu ebakai ebe EFRIS.

Kicikak na anu ajenun epone lo ipedora ijo aiwadikaun anu aicil arisitin nu EFRIS

Esolo Lo Iboro Lu Iswamao Arai Lu Eyauno Akwap (Local Excise Duty)

Erai lo esolo lo itatacio iboro lu esekunitai (specified) ka aswamisinei da nu egwelununio kokinga arai ngun lu esubio koUganda da kwape nat ajon nu ebe beer, imaten lu mam itemerete, akinyet na ipoere ka icie da.

Kilipit kitunite ebe:

Iburao icie kotoma okampunin lu aibungent ana aisub iboro lu etakanete ajaut keda aikungeta nu esolo nu olago nu ebakai ebe Digital Tax Stamps.

Erai aikunget na esolo na olago aikungetait na igwaikino oboro arai abureta kec kojasi keda aigirirgireta ka inabai lu itegelinikina lu eyuwaritos kesi tetere mam idio itunganan epedori apwakun arai aijulujul kesi. Epedoro do enabai dai ngun atupanikin itoni ne edolete. Iboro lu iburai ajaut keda aikunget na esolo na olago imoriaritos iboro kere lu itatacio esolo lo excise duty kwape nat ebino, imaten lu adwarak (Spirits), akipi, esigala, ajon (ebiya), esoda, esukali, akinyet na ipoere, imaten lu iswamatai kotoma araito (fruit and vegetable juice) keda icie imaten kere lu itemerete ka lu mam itemerete da keda imaten kere lu emurio.  Mam ecamakitai agwelanar iboro lu osokoni arai emameotor aikunget na esolo.

Kilipit kitunite ebe:

Iburao icie kotoma okampunin lu aibungent ana aisub iboro lu etakanete ajaut keda aikungeta nu esolo nu olago nu ebakai ebe Digital Tax Stamps.

Erai aikunget na esolo na olago aikungetait na igwaikino oboro arai abureta kec kojasi keda aigirirgireta ka inabai lu itegelinikina lu eyuwaritos kesi tetere mam idio itunganan epedori apwakun arai aijulujul kesi. Epedoro do enabai dai ngun atupanikin itoni ne edolete. Iboro lu iburai ajaut keda aikunget na esolo na olago imoriaritos iboro kere lu itatacio esolo lo excise duty kwape nat ebino, imaten lu adwarak (Spirits), akipi, esigala, ajon (ebiya), esoda, esukali, akinyet na ipoere, imaten lu iswamatai kotoma araito (fruit and vegetable juice) keda icie imaten kere lu itemerete ka lu mam itemerete da keda imaten kere lu emurio.  Mam ecamakitai agwelanar iboro lu osokoni arai emameotor aikunget na esolo.

Kicika ne kanu adumun nu ipu nu ikamunitos aikungeta nu esolo nu olago (Digital Tax Stamps)

Esolo lo Etiakaro eroko etaca (Withholding tax)

Erai lo esolo lo ameda lo etiakaro eroko etaca itunganan yen egwelitai ike iboro arai aswam ke. Yen etiakari ekoto orai yen iwadikauna kwape atakanaran esolo (Withholding Tax agent) Arai eraasi esubusak lu aiyat ajokis ka aidar ikorion ka ibaren (Agro processors) lu egwelanarete/ egwelarete iboro lu emilionit (UGX. 1,000,000) kuju, itatacio esolo lo etiakanaro lo ikany aape angun kwatat (6%). Enakino do atacan aiwadikaet/asatipiket na ingarakini ngesi eiburaun arai atiakar esolo lo adau ngesi aitac apak ana etacia ngesi esolo lo awasia. Atemasi ebe etaci do ngesi esolo lo awasia lo adit kotupitete eitai lo esolo alo edaunitai atiakar sek eroko etaca ngesi.

Kicikak ne anu adumun nu ipu ace nu ikamunitos esolo lo etiakanaro (WHT).

Kiitunite: Esolo lo etiakaro eraun eitiai ke lo itosomao eitidisiara esolo lo awasia lo itatacio atacan ke engetakin ekaru.

Esolo lo Eropit (Pay as you earn (PAYE))

Erai lo esolo lo itatacio anyamak eropit (iyapesin ka lu elejaleja da) lu erionget alo aitemonokin ka aidar ikorion ka ibaren. Itatacio esolo lo ne ejaasi eswamak kere lu enyamete eropit lo edepari ilukumin akwat aarei ka akais auni ikany (235,000) angon elap. Erai lo epone lo esolo lo etiakanaro angon elap.

Kicikak ne kanu adumun nu ipu nu ikamanara keda itiaisinei lu esolo alo eropit (PAYE)

 

Ilelebio apapulai nu esolo alo kwape adio apapulai kere nu esolo alo ameda

Kicikak ne anu adumun nu ipu nu ikamunitos aileleb apapulai

Idau ijo eileleb apapulai kon, ekotokin do ijo eitosom iponesio lu ejaasi anu atacia esolo kon. Kwape nat ebank (aingadisia nu ikapun), ikapun lu osimu (Mobile Money), akadin nu ebe VISA, Mastercard, arai bo eijukar olago ebe RTGS, EFT, arai da eitosom enumber lo ebe USSD Code (*285#) osimu, ka ice iponesio da.

Koany ebe: Apak na itodolikitai anu atacia esolo nges apak napa itodolikitai anu eileleb apapulai da.

Aisigalinikineta nu esolo alo akwap (Tax incentives under Domestic Taxes)

Esolo lo iboro alu esubio arai lu eyauno kokinga (Excise duty)

Epone lo Aisigalikinet (Type of Incentive)

Nu ekotoi ijo aswam anu adumun

Mam itatacio esolo kanu iboro alu edukere aduketa nu iswamaere iboro (factory) arai esutuwa lu apolok lu ingadaere iboro (warehouses). Mam ekisil lo imoriarit iboro ngun lu epodoro adumun akwap (osokoni ane oUganda) arai iboro ngun lu itosomao (raw materials) lu epedoro adumun akwap (locally produced raw materials and inputs)

Esubusi lo ejai aiboisit na etiakunit apugan anu adukonokin aduketa nu iswamaere ibor (factory), aboisio nu mam itatacere esolo (free zones) keda aisubusaeta aceda nu ejasi kinga ido igwaikitos isirigin kec aitemonokin ka aidar ikorion ka ibaren, aisub arai aiwen acuman nu adekis (manufacture or assemble medical appliances), iboro lu itosomao anu amukian (Medical Sundries), ikee (pharmaceuticals), iboro lu edukere, iboro lu itekerete engines (automobiles), acuman nu nu itwasamao otogo (household appliances) arai iboro lu iswamao katoma abaoi (manufacture of furniture), apapulai, aijer keda aitolom aiwadikaeta nu ingarakitos esisiak aisisianakin (instructional materials).

Ekoto aisubus ngin orai na idolas imilionin itomon (USD 10,000,000) kuju kanu isubusin alu kokinga keda Idolas ilukumin akwat auni (USD 300,000) juju kanu isubusin alu kokide naka Africa (AC) arai idolas ilukumin akwatat akais akany (USD 150,000) arai ejai aisubus kinga na o Kampala (Upcountry)

Egear do aisigalikon na apak na egeunor aisubus. Aisigalikinet na, edumuni do esubusi lo ejai sek aibosit ngin na iswamaere iboro arai bo nat nen ne mam itatcio esolo (Free zone). Ekotokin do esubusi aitosom iboro lu iswamaere (raw materials) lu oUganda lu akais akany aarei angun kwatat (70%) ido da aitosom eswamak lu okide na Africa lu eropit alo akais akany aarei angun kwatat (70%) kotoma oitaia lo eropit lo etaci ngesi eswamak kere. 

 

ESOLO LO AIKUNG (STAMP DUTY)

Epone lo Aisigalikinet (Type of Incentive)

Nu ekotoi ijo aswam anu adumun

Mam itatacio esolo lo aikung apapulai nuta;

i)       Ameda na ikapun alu ikoparitai (debenture); anu elon lo ebakai ebe Mortgage arai erai elon lo lo ameda arai bo nat mam da. Konye ekoto orai lo egwelaro: Eitiai ke kere (whether a mortgage debenture or not, being of a marketable security – of total value);

(ii) Ice lu itatacio (further charge); idio ibore kere yen itatacio anu elon alo aduk (any instrument imposing a further charge on a mortgaged property) –Eitiai ke kere.

Arai erai asuban lo ejai sek, ido opedori aitosom iboro akais akany aarei angun kwatat (70% locally produced materials) lu iswamatai akwap, itosomai itunga lu oUganda lu enyamarete eropit lo akais akany aarei angun kwatat (70% wage bill) ageun apak na edolia aisubus na imilionin akais akany lu America (USD 50m)

iii)      Aisiganaro na alupok (lease of land) – Itiai lo alupok

iv)      Aiyatakin na ikapun alu egeunitere ekampunii (increase of share capital);

v)       Aijularo na alupok (transfer of land)

vi)      Acamanar nan a aswamisinei anu airere ajokis arai aitopol aduketait anu aiduk (developing a design for construction)

Arai erai aasuban lo ejai sek (existing manufacrurer), ido opedori aitosom iboro akais akany aarei angun kwatat lu iswamatai akwap (70% locally produced raw materials), itosomai itunga lu oUganda lu enyamarete eropit lo akais akany aarei angun kwatat ageun apak na edolia aisubus na imilionin akais auni ka akany lu America (USD 35,000,000).

ESOLO LO AMEDA NA IYATANAKIN OBORO ( VAT )

Epone lo Aisigalikinet (Type of Incentive)

Nu ekotoi ijo aswam anu adumun

Lu egwelanarete iboro akwapin (Exporters)

Esolo lo enot (Zero Rated)

Esolo lo VAT lo enot (Nil VAT) kanu agwel arai agwelar aswamisio nu aingic na aisisia (feasibility study) ka aswamision nu ainapinap/aigirun (design) kada agwelaro/agweluno iboro lu iswamaere luce iboro lu o Uganda (locally produced raw materials and inputs).

Isubusin lu igwaikitos isirigin kec (investments in) aitemonokin ka aidar ikorion ka ibaren (agro processing), aisub arai aiwen acuman nu adekis (manufacture or assemble medical appliances), iboro lu itosomao anu amukian (Medical Sundries), ikee (pharmaceuticals), iboro lu edukere, iboro lu itekerete engines (automobiles), acuman nu nu itwasamao otogo (household appliances) arai iboro lu iswamao katoma abaoi (manufacture of furniture), apapulai, aijer keda aitolom aiwadikaeta nu ingarakitos esisiak aisisianakin (instructional materials). Adukok arai ikulepek isomeroi lu otekinikol, isubusin lu aitolot (logistics) ka aingad iboro (warehouses), nu iswamanara keda aitapapan aswam/akiro (information Technology), arai bo nat akor na aisubus (Commercial Farming).

Ekoto aisubus ngin orai na idolas imilionin itomon (USD 10,000,000) kuju kanu isubusin alu kokinga keda Idolas ilukumin akwat auni (USD 300,000) juju kanu isubusin alu kokide naka Africa (AC) arai idolas ilukumin akwatat akais akany (USD 150,000) arai ejai aisubus kinga na o Kampala (Upcountry)

Egear do aisigalikon na apak na egeunor aisubus. Aisigalikinet na, edumuni do esubusi lo ejai sek aibosit ngin na iswamaere iboro arai bo nat nen ne mam itatcio esolo (Free zone). Ekotokin do esubusi aitosom iboro lu iswamaere (raw materials) lu oUganda lu akais akany aarei angun kwatat (70%) ido da aitosom eswamak lu okide na Africa lu eropit alo akais akany aarei angun kwatat (70%) kotoma oitaia lo eropit lo etaci ngesi eswamak kere. 

 

Kanu ajenun ace nu ipu ka adumun agangat adio kere, odolok iyapiesin lu URA lu idunyatar ijo arai inom esimu lo abure 0800117000/0800217000 arai bo nat olago lo arocunokin (WhatsApp): 0772140000

 

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