Inyobo aiitemonokino na ajolai/igoen?

Eiswamao na igoen nges aswam na ainyalinyal iboro kwape nat aidony, arai aruconokin eitaraun iwusiok anu eiswamauna igoen. Iboro lu do iswamaunos ane kesi kwape nat ingapen, aisukai, ibulangitin, ikapetin, iswetan, ipalei, ka icie da.

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Ekotokin do aisubus na aswam igoen aiwadikaun keda;

  • Kanu ekampuni (non-individual), ipedori ijo aiwadik ekiror lo ekampuni kon keda erionget lo aiwadik aisubusaete (Uganda Registration Services Bureau-URSB).
  • Erionget lo esolo (Uganda Revenue Authority) anu esolo
  • Abugan na aiboisit kwape nat KCCA, eibuga, anu alasisi na eicurus

 

Kiitunite:

Idau ijo eiwadikaun, ekotokin do ijo aricite kere nu ibusakinit ijo aswam nu iriongeta kwape nat;

  • Erionget lo ikamunitos nu adoketa (Uganda National Bureau of Standards (UNBS))
  • Erionget lo anu igoen ko Uganda (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

Kicikak ne, kanu adumun ace nu ikamanara keda aiwadikaun.

Ekotokin ijo adolokin elago lola URA ura.go.ug

  • Icikak ne kanu aiwadikaun kwape itunganan ilope (Individual)
  • lcikak ne kanu aiwadikaun kwape ekampuni (non individual)

As a taxpayer, you’re entitled to rights. However, there are obligations that you must fulfil.

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

Click here  for your obligations as a taxpayer.

Aisubus na didi/esolo lo elimora (Small Business/ Presumptive tax)

Erai lo esolo lo itatacio aisubusaeta nu egwelununete ikapun lu edeparitos imilionin itomon (UGX 10, 000,000) ido ikidioko adepar imilionin akwatat akais akany (UGX 150,000,000).

Esolo lo ekampuni (Corporation tax)

Erai lo esolo lo itatacio ikampunin lu isubusaete nu ajoolai nu igoen. Itatacio kesi akais auni anu angun kwatat (30%) lo eropit kec.

Esolo lo ameda na iyatanakin oboro (Value Added Tax (VAT))

Erai esolo lo lo itatacio eitosomao na iboro (consumption tax). Ido erai ngesi lo itomon akany auni angun kwatat (18%) alu iboro alu 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

Kiitunite:

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)

Lo nges esolo lo itatacio iboro ka aswamisinei  nu esekuna nu eyauno akwapin arai lu iswamao akwap.

Kicikak ne anu ajenun itiaisinei lu esolo alo iboro alu iswamao akwap arai lu eyauno akwapin

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 eswamak/esubusak igoen (Textile processors) lu egwelanarete lu egwelarete iboro lu emilionit kuju, itatacio esolo lo etiakanaro lo ikany aape angun kwatat (6%). Enakino do atacan asatipiket na ingarakini ngesi eiburaun arai atiakar esolo lo adaun 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.

Kiitunite:

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

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

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

Erai lo esolo lo itatacio anyamak eropit lu erionget alo aiswamao na arobotan-lu iyapesin ka lu elejaleja da. 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 ace nu ikamunitos epone lo ilelebet apapulai nu esolo kon.

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

Esolo lo asubio enoot (Nil excise duty) toma oboro alu itosomai asuban iboro adukia (materials of a manufacturer). (Mam imoriarit asuban iboro lu akor, aitemonokin inyamat, acuman nu amukian, iboro lu edukere, aiswamao na imotokan arai ipikipikin (Automobile), iboro lu otogo (household appliances), iboro lu iswamao ka abawoi (furniture), aitoloto ka aidario na iboro (Logistics and warehousing), aimor akiro ka acuma (information Technology) arai bon at akor na emanikor (Commercial farming).

Ekoto aisubus orai na edoli idolas imilionin akais akany ($50m) kuju arai bo nat ece eswaman iboro da lo iyatakini ikapun lu edolitos imilionin akais akany lu America toma aisubus ke (one who makes additional investment of USD 50m).

 

Esolo lo enoot anu iboro alu edukere efactorin arai isutuwan lu apolok (warehouses). Mam na imoriarit iboro ngun lu esubunitai ka lu itosoma da lu epedoro adumun okwap.

Iswaman 

Esubusi lo ejai toma ane iswamaere iboro (industrial park), aiboisio nu mam itatacere esolo (Free zones) arai aisubus kinga na ane iswamaere iboro ido isubusai na aitemonokin (Processing) iboro lu akor, aisub iboro (manufacturing), arai airop iswamaeta lu amukian (assemplbes medical appliances), lu ikee (pharmacies), iboro lu aduk, iboro lu ekerere orot (automobiles), acuman nu otogo (household apliances, aswam ikeon (manufacturing furniture), emina (pulp), apapulai (paper), aitolom (printing) ka akoranar aisisiaeta.

Ekoto esubusi ngon igwaikite ikapun lu edolitos imilionin itomon ($10m) kuju lu America anu isubusin alu akwapin. Arai imilionin ilukumin akwat auni ($300,000) lu America anu isubusin lu okide na Africa arai imilionin ilukumin akwat akais akany ($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 ke 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 itegelio (further charge); idio ibore kere yen itatacio anu ebaaja alo ibore arai aduketait ana isigaritai (any instrument imposing a further charge on a mortgaged property) –Eitiai ke kere (total Value).

a) 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) – Eitiai lo alupok

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

v)      Aijularo na alupok (transfer of land)

iii)     Acamanar nan a aswamisinei anu airere ajokis arai aitopol aduketait anu aiduk (a feasibility study or developing a design for construction)

b) Arai erai asuban lo ejai sek (existing operator), 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 ikany lu America (USD 35,000,000).

 
   

Esolo lo Ameda (Income Tax)

Epone lo aisigalikinet

Nu ebeit aswam anu adumun

Ne da etacia itunganan iboro lu gwelan, mam itatacio esolo lo etiakanaro lo ikanyape angun kwatat (6% WHT exemption on payment for

goods )

Angun ilapio itomon aarei ido opedorete eisiteteun (12 months renewable). Ekoto kere do apolokiniton lo anu esolo (Commissioner) odaunite cut ajenun/aanyun ebe erimarit atacan esolo ikisila keere lu esolo, angina duc.


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 ola

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