ESOLO LO IBORO ALU ESUBIO ARAI NGUN DA LU EYAUNO AKWAPIN (EXCISE DUTY)

Epone lo aisigalikinet

Nu ebeit lo adumunan aswam (Conditions for granting)

Mam itatacio iboro lu aiduk aduketait na esubere iboro (factory) arai aingadis/esutuwa. Mam nu imoriaritos (exclusive) iboro ngun lu epatana adumun osokoni lo akwap, lu iswamao o Uganda ka lu itosomao eiswama kesi (locally produced raw materials and inputs).

Lo emedaunan: Etopolok ne esubere iboro (industrial parks and free zones), etosomak  ka ice isubusin lu aisubus na elimoritai kwape nat; 

·       Aisub ka aiduk/ainapinap (assembling) acuman nu amukian, iboro lu itosomao amukian (medical sundries) arai ikee

Ekoto aisubus orai na ikapun alu eraasi idolas lu America imilionin itomon (US$10 million) kuju anu adumun aisigalikinet na arai erai esubusi lo akwapin (foreigner)

                  Arai (or)

Idolas lu America ilukumin akwat auni (US$ 300,000) arai erai esubusi lo oUganda (citizen); arai idolas lu America ilukumin akwatat akais akany (US$150,000), arai erai ejai aisubus kinga na o’Kampala (upcountry) ido orai na esubusi lo o’Uganda.

Aisubus na ecamakitai aisigalikinet na ekotoi itosomai eswamak lu oUganda lu edolete akais akany aarei angun kwatat kuju (70% of its employees being citizens), ido onyamete eropit lo edoli akais akany aarei angun kwatat kuju kotoma oropit lo aisubus keere. (earning an aggregate wage of at least 70% of the total wage bill).

ESOLO LO AIKUNG (STAMP DUTY)

Epone lo aisigalikinet

Nu ebeit lo adumunan aswam (Conditions for granting)

Emamei esolo lo aikung apapulai anu ikapun alu isigaunitai (debentures), aipagisanar alupok, aiyatanakin ikapun lu etukunete ikulepek aisubus ka aijulanar alupok

(No Stamp duty on debentures, lease of land, Increase of share capital, transfer of land).

 Eswaman (operator) lo iswamai ne iswamaere iboro anu aijukar akwapin arai anu agwelar osokoni lo akwap arai elope efactori edope

Arai elope edio aisubus ace keere na ejaai kinga na aiboisit ana esubere iboro ido isubusai nu acuman anu amukian.

Ekoto aisubus orai na ikapun alu eraasi idolas lu America imilionin itomon (US$10 million) kuju anu adumun aisigalikinet na arai erai esubusi lo akwapin (foreigner). Arai Idolas lu America ilukumin akwat auni (US$ 300,000) arai erai esubusi lo Okide na Africa (EAC Citizen); arai idolas lu America ilukumin akwatat akais akany (US$150,000), arai erai ejai aisubus kinga na o’Kampala (upcountry).

Egear aisigalikinet apak na egeunor aisubus. Isubusin da lu ejaasi aisubus sek kotoma aibosit angina ana esubere iboro (industrial park or free zone) edumunete aisigalikinet na.

Ekotokin do esubusi (investor) aitosom iboro lu edumunos oUganda anu eiswama ike iboro lu edolete akais akany aarei kuju angun kwatat (70% locally sourced raw materials).

Ekotokin da bobo esubusi ngon aitosom eswamak lu edolete akais akany aarei kuju angun kwatat lu eraasi itunga lu okide na Africa ido onyamete eropit lo edoli akkais akany aarei kuju angun kwatat lu eropit keere lo etaci ngesi eswamak ke (70% EAC citizens who must take up at least 70% of the wage bill).

Mam itatacio esolo lo aikung apapulai anu ikapun alu isigaunitai (debentures), aisiyekikino na ebaja ne ejai emusika alo elipan(further charge) aipagisanar alupok, aiyatanakin ikapun lu etukunete ikulepek aisubus, aijulanar alupok ka acamanar na aswam aswam na airere, aingic arai aitopol aigireta nu aduk (feasibility study

or developing a design for construction)

Ekoto Aisubus orai na ikapun alu edolete idolas lu America imilionin ikany kuju (Must invest at least USD 5m).

Ekoto Adekis na edukio orai na epedori ainakin amukian na ipirioikit ne ejaasi itunga lu oUganda keere (national referral hospital with capacity to provide specialized medical care).

ESOLO LO AMEDA ANA IYATANAKIN OBORO (VAT)

Epone lo aisigalikinet

Nu ebeit lo adumunan aswam (Conditions for granting)

Agwelanaro na ikee, amakerandan ka iswamaeta lu amukian lu iswamatai oUganda, itatacio esolo lo enoot angun kwatat (zero- rated)

Ekoto iswamatete oUganda

Mam itatacio VAT ne eyaunere ikee akwapin (exemption at importation of medicine)

Anu angun lu isubusaete aisubus na ayaunun ikee akwapin

Mam Itatacio VAT anu aswamisio nu aingic/airere ka aigir (feasibility study and design) anu agwelanar iboro lu iswamatai oUganda anu eswamaa ikee ka iboro lu amukian (raw materials and inputs).

Ekoto aisubus orai na aswam arai ainapinap (assembling) acuman nu amukian (medical appliances), iswamaeta lu amukian (medical

Sundries) arai nu ikee ka eswamae kec (pharmaceutical).

Ekoto aisubus orai na ikapun alu eraasi idolas lu America imilionin itomon (US$10 million) kuju anu adumun aisigalikinet na arai erai esubusi lo akwapin (foreigner).

Arai Idolas lu America ilukumin akwat auni (US$ 300,000) arai erai esubusi lo Okide na Africa (EAC Citizen); arai idolas lu America ilukumin akwatat akais akany (US$150,000), arai erai ejai aisubus kinga na o’Kampala (upcountry).

Egear aisigalikinet apak na egeunor aisubus. Isubusin da lu ejaasi aisubus sek kotoma aibosit angina ana esubere iboro (industrial park or free zone) edumunete aisigalikinet na.

Ekotokin do esubusi (investor) aitosom iboro lu edumunos oUganda anu eiswama ike iboro lu edolete akais akany aarei kuju angun kwatat (70% locally sourced raw materials).

Ekotokin da bobo esubusi ngon aitosom eswamak lu edolete akais akany aarei kuju angun kwatat lu eraasi itunga lu okide na Africa ido onyamete eropit lo edoli akkais akany aarei kuju angun kwatat lu eropit keere lo etaci ngesi eswamak ke (70% EAC citizens who must take up at least 70% of the wage bill).

Mam Itatacio VAT anu aswamisio nu aingic/airere, aigir ka aiduk (feasibility study, design and construction) arai agwelanar iboro lu iswamatai oUganda anu eswamaa ikee ka iboro lu amukian (raw materials and inputs). Arai agwelanaro na acuman ka iswamaeta/itataeta lu adekis kwape nat itaadan, imeesan, icolongo (supply of

machinery and equipment or

furnishings and fittings)

Ekoto aisubus orai na ikapun alu eraasi idolas lu America imilionin ikany (US$5 million) kuju.

Ekoto aingic/airere ngin orai na ikamunit adekis, arai adukio na adekis ka aduketa ace da, arai agwelanaro na aduketa nu adekis ka ace da; arai agwelanaro na acuman, iswamaeta, itataeta lu igwaikino adekis.

Ekoto aisubus orai na adekis na adoketait na epedori aigang lu oUganda keere (national referral) ido opedori aijaikin amukian na ipirioikit

Itunga/Aisubus na iwadikauna anu esolo alo VAT epedorete ailip ainyakakino esolo lo VAT lo etacete/etacitos kesi.

Ekoto do ikapun lu egwelununete kesi okaru keere orai lu edolete imilionin akwatat akais akany kuju kolapio itomon aari lu etuputupaikina tetere do kesi epedorete aiwadikaun. Ekoto oraasi lu epedorete aidar aiwadikaeta nu aisubus ido ekoto ogwelanarete iboro lu itatacio esolo lo VAT.

.

Ebe “Deemed VAT”: Esolo lo itatacio ne egwelara itunganan iboro ne ejaai adukon lo eduki aduketa nu ikapun alu ojokotau (aid funded projects) bonbon ebe eraasi iboro l ulu ebeit aitosom anu aduketai angin ana alu ojokotau.

Mam do itatacio adukon lo/agwelan iboro ngun esolo lo VAT

Ekoto do adukon orai lo eduki aduketa nu aswamisio nu ingarakitos lu ojokotau. (Contractors executing aid-funded projects)

ESOLO LO AMEDA (INCOME TAX)

Epone lo aisigalikinet

Nu ebeit lo adumunan aswam (Conditions for granting)

Adaun ikaru itomon, mam itatacio esolo lo ameda ne ejaai itunganan yen isubusai aisubus na imarimaritai kotoma aiboisit angina ana iswamaere iboro lu ijukaro agwelar akwapin ka ngin da na iswamaere iboro lu egwelaro anepeane (Industrial Park or Free Zone).

Eswaman lo eduki aiboisit ngin na iswamaere iboro lo ijukaro akwapin ka aiboisit ngin na iswamaere iboro lu egwelanaro anepeane (Operator in an Industrial Park or Free Zone) lo isubusai aisubus na aswam arai ainapinap acuman nu amukian, iswamaeta lu amukian, arai nu ikee ka nu ikamunitos ikee (pharmaceuticals).

Ekoto aisubus orai na ikapun alu eraasi idolas lu America imilionin itomon (US$10 million) kuju anu adumun aisigalikinet na arai erai esubusi lo akwapin (foreigner). Arai Idolas lu America ilukumin akwat auni (US$ 300,000) arai erai esubusi lo Okide na Africa (EAC Citizen); arai idolas lu America ilukumin akwatat akais akany (US$150,000), arai erai ejai aisubus kinga na o’Kampala (upcountry).

Egear aisigalikinet apak na egeunor aisubus. Isubusin da lu ejaasi aisubus sek kotoma aibosit angina ana esubere iboro (industrial park or free zone) edumunete aisigalikinet na.

Ekotokin do esubusi (investor) aitosom iboro lu edumunos oUganda anu eiswama ike iboro lu edolete akais akany aarei kuju angun kwatat (70% locally sourced raw materials).

Ekotokin da bobo esubusi ngon aitosom eswamak lu edolete akais akany aarei kuju angun kwatat lu eraasi itunga lu okide na Africa ido onyamete eropit lo edoli akkais akany aarei kuju angun kwatat lu eropit keere lo etaci ngesi eswamak ke (70% EAC citizens who must take up at least 70% of the wage bill).

Mam itatacio esolo loa ameda adaun ikaru itomon (10 years Income tax exemption)

Ekoto ojaasi keda adekis na ipiriokit amukian (Operation of a specialized hospital facility)

10 years Exemption of Income derived by a person from undertaking any of the

specified business activities.

Esubusi lo ejaai kinga na aiboisit angina na etiakunitai anu eiswama iboro lu ijukanaro akwapin arai aiboisit ngin na iswamaere iboro lu egwelanaro osokoni alo oUganda (Investor outside an industrial park or free zone) ido iswamai aswamisinei nu imarimaritai kokuju.

Ekoto aisubus orai na ikapun alu eraasi idolas lu America imilionin itomon (US$10 million) kuju anu adumun aisigalikinet na arai erai esubusi lo akwapin (foreigner). Arai Idolas lu America ilukumin akwat auni (US$ 300,000) arai erai esubusi lo Okide na Africa (EAC Citizen); arai idolas lu America ilukumin akwatat akais akany (US$150,000), arai erai ejai aisubus kinga na o’Kampala (upcountry).

Egear aisigalikinet apak na egeunor aisubus. Isubusin da lu ejaasi aisubus sek kotoma aibosit angin ana esubere iboro lu ijukaro akwapin arai da aiboisit ngin na iswamaere iboro lu egwelaro osokoni alo oUganda (industrial park or free zone) edumunete aisigalikinet na.

Ekotokin do esubusi (investor) aitosom iboro lu edumunos oUganda anu eiswama ike iboro lu edolete akais akany aarei kuju angun kwatat (70% locally sourced raw materials).

Ekotokin da bobo esubusi ngon aitosom eswamak lu edolete akais akany aarei kuju angun kwatat lu eraasi itunga lu okide na Africa ido onyamete eropit lo edoli akkais akany aarei kuju angun kwatat lu eropit keere lo etaci ngesi eswamak ke (70% EAC citizens who must take up at least 70% of the wage bill).

Mam itatacio esolo lo ikany ape angun kwatat lo etiakanaro etacio iboro/aswamisinei (6% WHT exemption)

Adaun ilapio ikany ape ido epedoro aisiteteun (6 months’ renewable) arai ecamu/imonikin lo apolokinton URA ebe ericit atacan esolo ikisila keere lu esolo kosodi da epedorit aricit nu ebeit ngesi aswam angin duc.

Acamakino na aijulujuleta nu epone alo ejaar agogong/ ejautene lo ikapun (account for inflation) kotoma apak na imarere ameda na iyatanakin oboro (capital gains).  (Indexation in the calculation of capital gains in order to

account for inflation).

Ajarakit epone lo itatacere esolo lo ameda ana iyatanakin alupok, otogoi ka ice iboro da lu epedoro aijulujul ikulepek kotoma agwelar lu alu ekorete ikapun lu aitegeanar aisubus ido iwadikauna keda erionget lo aisubus na ikapun alu aisubus.

(Preferential treatment of capital gains tax for a venture capital fund registered under

the Capital Markets Authority Act).

Eroko itatacia esolo lo ameda na iyatakina obore yen aisubus kwape nat alupok (before determining Capital Gains tax), ecamakitai ber esubusi alemar atwaniaret ngin na edumuna anu adisiar na agogong na ikapun (inflation) ka ice da lu epedorete aitidisiar eitiai lo ibore angin.  

Konye, mam do acamakino na itodolikitai ne ejaai ibore ngin yen egwelaritai/egwelaro kotoma olapio itom aarei ageun apak na egwelitere.  

Esubusi do ngon lo ikapun alu ikopanaro aitegeanara aisubus (venture capital fund) ecamakino amamus acamun ameda arai atwaniar na eriakasi keda angun kwatat lu inyakakitai aisubus.

(A venture capitalist shall be entitled to a non-recognition of a gain or loss equivalent to the percentage of reinvested proceeds).

Acamuno/Alemaro na atwanianareta (Recognition of losses)

Kotoma okaru edio kere, arai ekidiokoto ikapun lu edumunit aisubus na atacan esolo adepar igaraman lu etacitai anu adumun ikapun ngun, isukunyikino do eitiai lo atwaniaret angin kosodete acamakin alemaro kwape egarama okaru alo ebunit ongaren.

Kojen ebe ekoto do atwaniaret ngin olimoritete kosodi URA acamakin kokaru alo etakanutor kwape atwaniaret.

Anyamunun ka acilicila (Wear and Tear)

Ecamakitai do igaraman lu anyamunyamunun ka acilicila na acuman ka iboro lu ejatatar aisubus, ido oraasi lu aisubus angin. Itiaisinei lu ecamakitai anu igaraman angun imarimaritai okisil alo esolo alo ameda (Income tax Act).

Igaraman lu ecamakitai alemar lu eitai lo ikapun alu egwelere iboro ane ejaai agwelaran lo ebeit aitosom arisitin ngun nu ecilio olago

Igaraman lu ecamakitai alemar lu eitai lo ikapun alu egwelere iboro ane ejaai agwelaran lo ebeit aitosom arisitin ngun nu ecilio olago. (Allowable deduction of purchase expense from a supplier designated to use e-invoicing system)

 Ebeit do alimor agwelanarak lu ido ekoto do egwelet ngon orai lo itodunitai ido ojaasi arisitin ngun nu ecilitai olago.

Atiakaro igaraman keere lu edumuna kotoma aswam na aingic anu ajenun nu mam ejenasi (100% deduction of Scientific research expenditure)

Atacan esolo lo etaci igaraman lu aingic. (A person who incurs expenditure for scientific research)

Atiakaro igaraman keere lu edumuna kotoma aswam na aitutuonor (100% deduction of training Expenditure)

Etutuonorok lu alu iboete oUganda apaarasia keere arai lu eyaunete asioman na adoketait na okuju aitodol apak na mam edepari ikaru ikany akere (Employers who train permanent residents

or provide tertiary education not exceeding in the aggregate 5 years

Mam itatacio esolo lo ameda ne ejai aisubus na aituk ikapuk lu alu emonok anu aitopol (Income tax exemption for Collective Investment Schemes)

Ekoto do esubusi ojaasi keda alasisi na aisubus kwape atukon ikapun alu emonook anu aitopol (Must be licensed to operate as a collective investment scheme). Atukok ikapun da ekoto ojatatar keda apedor kotoma aidar iboro lu aisubus angin (management of the property). Ikapun da lu etukio ka ameda na edumun ekoto oraasi lu etukokino (pooled)

Esubusi lo ekoto orai lo itopoloi ikapun lu ka iboro lu ejaatatar aisubus na (property) keere anepepei. (Property must be managed as a whole by the operator of the scheme).

Acamanareta nu Aitatac Akwapin Esolo (Double Taxation Agreements -DTA):

Isubusin lu akwapin ace nu ejatatar Uganda acamanara na eitiai lo esolo lo itatacasi kesi. Kwape nat United Kingdom, Denmark, Norway, South Africa, India, Italy, Netherlands and Mauritius.

Eitiyai lo esolo alo etiakanaro eroko etaca (Withholding tax) anu ikapun alu isiganaro (dividends), ikapun lu ameda (interests), atacio na aidar/aitemonokin (management fees) ka lu etacio ne ejaasi lu ejaasi ne ejaasi ibokan (royalties) erai itomon angun kwatat (10%), ka itomon akany angung kwatat anu United Kingdon (15%)

Ilope aisubus kwape ejaar apolou ke kotoma okisil lo esolo alo ameda ido itolomutete ojai ameda na aisubus kotoma akwap angin na ecamanaratar Uganda keda.

(Beneficial owner of investment as defined in the Income Tax Act) established with economic substance in a country with which Uganda has a DTA).

ORIONGET LO ANGALEU KA AMUKIAN (HEALTH AND MEDICAL SECTOR)

Nu aileleba

Aisigalikinet na esolo (Tax incentive)

Iboro lu imarimaritai lu ikungitai, isutitai eriagi arai lu iwadikatai ekiror arai ejenunet lo adekis. Lu eyaunitai okinga anu eitosom adekis ana ejatatar alasisi na araut adekis ido ocamakite apolokinton nu ikamunitos aswamisinei nu amukian edaun ailelebikin nu ilipit lo epoloikinit nu amukian.

a) Ataalai nu emamei etorube nu itosomao osweta lo ejengere itunga (Shadow less lamps

for use in operating

theaters)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004)

b) Acuman nu itaraunere aokot bala akako (Blood freezers)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

c) Iswamaeta ka acuman nu opimbiro (Kitchen ware and equipment)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

d) Acuman nu ilosere igoen (Laundry equipment)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

e) Ipwalisin ka ijam (Mattresses and linen)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

f) Akatenin/aisukai nu elukutere/igaliorere ejamu ayen adekan (Bedside screens)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

g) Acuman nu igaligalete ekwam, alilim, amwanis ka euria (Air conditioners)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

h) Acuman nu idorere akipi (Water heating

equipment)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

i) Iboro lo idarere/inapio ekia (Packaging material

for medicines)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

j) Iboro lu ikeio abaoi arai lu etatao (Furniture)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

k) iboro lu itosomao eiswama ikee (Raw materials for

the manufacture of

medicaments)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

l) Amopiran nu akan nu itosomao ewanyanaro itunga (Examination gloves for laboratory and medical use).

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

m) Lu ikeitai/etatai lu Adekis kwepe nat icolongo, itaadan, ka ice da lu eyaunitos lu agwelanarak lu ecamakitai atwegel adekisa nu ejaatatar alasisin akwapin (Hospital furniture imported by dealers for supply to licensed hospitals)

Mam itegelio esolo lo iboro alu esubio arai ngun da lu eyauno akwapin kotupitete ekisil lo esolo angon. (Exempted from excise duty under the Excise Duty Act).

n) Acuman nu inwakere ainapeta nu akojo anu amukian (X-Ray Machines for medical use). Acuma na nges na itosomai akim na eipiei itolomi aica na itodiei epone lo ejaatatar (producing X rays) akojo itunganan arai itiang tetere ajenun epone lo ejaar angaleu anu adumun amukian (therapeutic or

diagnostic purpose or for industrial use)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

o) Iboro lu inyalitai anu awanyanara aokot (Chemical Analyzers for blood analysis).

Ainyalinyaleta nu inwakere aokot (blood chemistry analyzer) epedoro aitosom anu awanyanar iboro lu ipu kwape nat aimareta nu aokot (blood cell counts), ainwak epone lo iswama ekia aokot (therapeutic drug monitoring), aitosomao na ikee erono/na mam apugan ecamunit (illegal drug use), ajenun epone/abila na aokot (blood typing)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

p) Iboro lu ipakingaere/ingadaere ekia (Packaging material for medicines)

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004)

q) Acuman nu agogong/amwanus nu eyarere ikur (germs) oboro alu adekis Medical Autoclaves.

Erai na acuma na itosomai ekwam lo emwana ayaria (sterilize) ikur (germs) oswamaeta lu adekis. Akec apolou ebe ikur keere (bacteria, fungi, viruses and pores) emameun bobo agogong (inactivated)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

r) Iswamaeta (acuman) lu itosomao aimukia akonye (Ophthalmic instruments and appliances).

Eraasi lu lu itosomao aanyanara akonye

.

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

s) iswamaeta lu epedonikinere ikel anu amukian (Dental drill equipment)

Eraasi lu icuman lu didik lu ipirere ikel kotoma apak ana imukeere, duc duc anu alemar ne ebosit ka aiteten epone lo ejaar ekelai eroko inamakina (filling) arai aidokokin abulukuk (crown). Epedoro aitosom kesi kotoma apak na aitala ka aiteten alias nu ikel (root canals) kotoma apak na imukeere adek na elomari kiding na ekelai (endodontic treatment) arai apak na elemarere ainames na ekelai na amojong (old or temporary filling) arai abulukun nu igwakitai tetere ainyakakin ikel lu itetiak arai lu egogong (new or permanent restorations).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

t) Acuman nu inwakere akoikes (Ultrasound machinery)

Erai na acuma na iswamai aputosia (makes images) tetere epedoro aanyanar toma na akuan.

Ijukari do acuma na aruo na atipet (high frequency sound) na itodiei epone lo ejaar toma na akuan.

Itosomao acobilait aijaiya aruo na kosodete aiswamaun aput (picture). Iswamao do awanyanar na kotoma atutubet ngit na ikamunitos nu aanyanar iboro lu otoma na akuan (radiology department)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

u) Asirinjin (Syringes)

Ngesi iswamaet yen adekis yen itosomao aicumanikina iboro lu eliak (fluid) toma akuan, arai amatanar iboro lu eliyak

Imoriarit do ngesi episo lo igwaikitai apaipo na eworori okiding (hollow cylinder) na ejaai amopira toma na iriya (sliding plunger).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

v) Acuman nu inwakere etau (Cardio graphic machine)

Erai na acuma na ipimaere epone lo edusaar etau

(A machine for recording the beating of the heart).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

Igaalin ingwalasik (Wheel chairs)

Erai lo egaali lo erengeo ka akanin (manually operated) arai lo irengei agogong na akim (power driven) lo iswamatai anu itunga lu engwalangwalauna aitosom anu alosia kotogo arai togo ka kinga da (indoor and outdoor, locomotion).

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004)

Ibelai ingwalasik (Crutches Medical)

Apolou na ebala alo ingwalasik.

Erai lo ebela lo bao arai lo suwat lo ingarakini itunganan yen engwalit anu alosit. Ibelai lu akanin (arm crutches) eraasi noi noi nu suwa nu ejaatatar ewai lo itingio kosodi airimokin akan (cuff that closes around the arm). Ejaatatar duc ibelai lu keda amopira kwap kec na itogogongit kesi tetere mam ejurutaros (skidding).

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004)

Atutubena nu akuan nu iswamatai (Artificial)-kwape nat ikel, akeje, airiameta nu akojo (joints)

Ikel lu esubitai (dentures), arai ikel lu aisab, eraasi atutubena/acuman nu iswamao anu ainyakakina ikel lu elemaros; igangete kesi angirin nu osiepnu enonok ka nu egogong nu ejaasi akituk (surrounding soft and hard tissues of the oral cavity). Ejaasi nu angin pak (Conventional) nu epedoro alemar arai ngun da nu mam elemanaros (removable partial denture or complete denture).

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

Asuwa/acuman nu itaraunitai atutubena nu akuan.

Eraasi nu acuman nu iswamatai kwape atutubena nu akuan. Itosomao do kesi angapakin eitaraun atutubena ngun nu elemanara/etuboro kwape nat ikel, akeje, akanin, akungin, abokonya (facial bone), ace airiameta nu akojo, itulin, ka ice da, lu epedoro atubor/alemar anu adek arai angwalangwalauna na akuan na eurutere (congenital conditions).  

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff)..

Acuman nu engapio anu apupia akiro (Hearing aid).

Eraasi kesi icuman lu dedik lu engapi itunganan otoma arai osiep na akit. Einakinete kesi aruo ace (some sound) ecelaar tetere itunganan yen mam epupi akiro epedori apupun, einer ka da aswam aswamisinei nu angina duc.

Isipedorete acuman nu itunga lu mam epupete akiro aipup akiro nu inerai mot mot ka da nu ecelanaros

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

Epaba lo adekis (Medicated cotton wool)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

Apapulai nu iminaete nu adekis nu erapere ajimis, ne icumio, ne ewii (Medical bandage)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).

Acuman nu alilim (Refrigeration equipment) nu idarere itunga lu atwak nu itosomao adekis, okansulo arai oreria lu ikamunitos nu aida itunga

(funeral home).           

Mam itatacio edio esolo lo ejaai aibunget na ikanyet na ekisil alo esolo alo aitemonokin nu ikalotok lo okide na Africa lo ekaru 2004.

(Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004)

Atakerin nu Ambulance (Motor boat ambulance)

·       Mam itegelio esolo lo ameda ana iyatanakin oboro kotoma apak na asubio ka aitoloto kec kotupitete nu ejaasi kwap na esolo angon

(Exempted from VAT

under the VAT Act).

·       Esolo lo iboro alu eyaununo akwapin eraai lo enoot angun kwatat kotupitete nu ejaasi okisil lo esolo kalo ikalotok emoritos akwapin nu okide na Africa aitatac lu okinga

(Import duty is 0% under

East African Community

Common External Tariff).