Amakolero Agakozesa Ebirime N’ebirundiddwa (Agro processing)

Okukyusa oba okukozesa ebirime oba ebirundiddwa kye kitundu ku by’amakolero oba okukolerera okukozesa ebiva mu birime oba obirundiddwa nga ebikozesebwa ne bikyusibwa okudda mu bintu ebiwedde. N’olwensonga eyo yindasitule y’ebirime oba ebirundiddwa erimu okwongera omuwendo ku byakava mu birime oba ebirundiddwa ne bikyusibwa mu bintu ebirala ebikozesebwa.

Eby’okulabirako mulimu ennyama ekyusiddwa n’ebyenjaja, ebinyebwa ebinyigiddwa (odii), okukola ebirimu amata, okukuba ensigo nga kasooli, obulo) okukola emigaati, keki, okukola sukaali, emmere y’ebisolo, okukola ebibala, n’ebirala.

 

 

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Bizineesi ekozesa ebirime oba ebirundiddwa yeetagibwa okuwandiisibwa ne;

  • Uganda Registration Services Bureau (URSB) oba ekitongole ekivunanyizibwa ku kuwandiika kampuni ku lw’okuwandiikibwa kwa kampuni
  • Uganda Revenue Authority (URA) ku lw’emisolo
  • Local council authority okugeza KCCA, munisipo kanso okufuna layisinsi ekukkiriza okukola.

Weetegereze:

Oluvannyuma lw’okuwandiisibwa, bineesi eyinza okwetaagibwa okugondera ebisanyinzo by’ebitongole ebiteekeddwawo mu mateeka nga;

  • Minisitule y’ebyokulima, okulunda ebisolo n’ebyenyanja
  • Uganda National Bureau of Standards (UNBS) ekitongole ekikakasa nti ebintu ebikoleddwa biri ku mutindo

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 (incase of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here ku lw’obubaka ku byetaagisibwa oba ebisanyizo okuwandiikibwa

  • Weetagibwa okukyalira yintanenti ku kibanja kya URA ura.go.ug
  • Click here  okuwandiisibwa nga ssekinoomu
  • Click here Okowandiisibwa nga atali ssekinoomu (Kampuni/ekitongole

Nga omuwi w’omusolo oweebwa eddembe lyo. Mu kiseera kye kimu waliwo obuvunaanyizibwa bw’olina okutuukiriza.

Click here for your rights as a taxpayer.

Click here for your obligations as a taxpayer.

Emisolo egiteekebwa ku yindasitule/ekkolero erikozesa oba erikyusa ebirime oba ebirundiddwa mulimu gino;

Omusolo ogusalibwa ku bizinesi entonotono

Guno gwe musolo ogusalibwa ku bizinesi ezirina ettunzi mu mwaka erissuka UGX 10,000,000 naye wansi wa UGX 150,000,000.

Omusolo ku bitongole oba kampuni

Gwe musolo oguteekebwa ku bitongole oba amakampuni ageetaba mu nkola eno ku mutemwa ogwemanyi gwa bitundu assatu ku kikkumi (30%)

Omusolo ogwa Namulanda (VAT)

Omusolo gwa namulanda (VAT) musolo ogw’obuliwo ogugibwako ku mutemwa gwa 18% ku byonna ebikolebwa/ebifulumizibwa abantu abasasuzi b’emisolo kwegamba abantu abawandiisibwa oba abetaagisibwa okuwandiisibwa ku lw’ensoga za VAT. Omuwaatwa ogutandikibwako okuwandiisibwa ku VAT gwe mugatte/omuwendo gw’omwaka ogusuka obukadde 150 oba obukadde 37.5 mu myezi essatu (3) egisooka egy’omudiringana.

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Nyiga wano okuwandiisibwa ku VAT

Weetegereze:

Bonna abawi b’omusolo abawandiisiddwa ku musolo gwa namulanda (VAT) kibakakatako okuwandiisibwa ku EFRIS n’okuwa e-yinvoyisi (yinvoyisi eya EFRIS)

Nyiga wano e ku bubaka ku ngeri y’okuwandiisibwa ku EFRIS

Omusolo ku byamaguzi ebigerekeddwa ebikolebwa mu ggwanga oba ebiyingizibwa mu ggwanga (Excise Duty)

Guno gwe musolo oguteekebwa ku bintu ebigerekeddwa ebiyingizibwa mu ggwanga oba ebyamaguzi ebikoleddwa wano n’empeereza okugeza biya (ebyokunywa ebirimu omwenge, eby’okunywa ebitaliimu mwenge, butto afumba, n’ebirala.

Nyiga wano ku mitemwa egiteekebwa ku musolo ogugyibwa ku mpeereza/ebyamaguzi ebiyingizibwa mu ggwanga oba ebikoleddwa wano.

Kampuni ezimu eziri mu yindasitule y’okukozesa ebirime oba ebirundiddwa zetaagibwa okubeera ne sitampu (Digito Tax Sitampu) eziteekebwa ku bintu ebikoleddwa.

Nyiga wano ku lw’obubaka obusingawo ku nkola ya digito tax sitampu (DTS)

Omusolo ogugyibwa ku ssente ezisasulwa abakozi oba abantu abakuwa ebyamaguzi

Gwe musolo ku nyingiza ogugyibwa ku ssente ezisasulwa abakozi oba abantu abakuwa ebyamaguzi ogusigazibwa eri omuntu omu (agenti/kayungirizi) olubaawo okusasulwa eri omuntu omulala (asasulwa). Singa akozesa ebirime atunda ebyamaguzi ebisukka akakadde kamu (1million), omuntu oyo aguziddwa ebyamaguzi ebyo asalako omusolo ogugyibwa ku ssente ezisasulwa akuwadde ebyamaguzi ku mutemwa gwa bitundu mukaaga ku kikkumi (6%). Ekkolero lifuna satifiketi eraga nti lisasudde omusolo mu kiseera ekyo eyambako okubalirira ebbanja ly’omusolo ku nnyingiza eyenkomeredde.

Nyiga wano ku lw’obubaka ku musolo ogugyibwa ku ssente ezisasulwa abakozi oba abantu abakuwa ebyamaguzi.

Weetegereze

Omusolo ogugyiddwako gukendezebwako/gusalibwako ku musolo ogusasulibwa ku nnyingiza eyenkomeredde.

Omusolo ogugyibwa/ogusalibwa ku ssente omukozi zafuna okuva mu kukozesebwa

Omusolo guno gukola ku muntu oyo alina abakozi (abamanyirivu oba abaalejaleja) abafuna mu mugatte mu bungi bwa mitwalo abiri mwesatu n’ekitundu ensimbi za Uganda (Ugx. 235,000) buli mwezi. Enkola y’omusolo guno gugyibwako/gusigazibwa buli mwezi.

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Nyiga wano  ku lw’emitemwa gy’omusolo ogugyibwa ku sente omukozi zafuna kuva mu kukozesebwa

Ennyanjula eno ekolebwa nga ennyanjula endala ku musolo ku nnyingiza.

Nyiga wano ku lw’obubaka ku ngeri y’okuwaayo ennyanjula.

Bw’omaliriza okuwaayo enyanjula, wetaagibwa okusasula emisolo ebibaliddwa oba egiragiddwa nga okozesa ensasula eziriwo gamba nga banka, mobile money oba essimu, VISA, Mastercard, EFT, RTGS, USSD code (*285#) ku ssimu n’enkola endala.

Weetegereze: Olunaku lw’olina okusasulirako omusolo lwe lumu n’olwokuwaayo ennyanjula.

Click here to register a payment

 

Okuganyulwa/Okukendezebwa kw’emisolo wansi wa Domestic Taxes

Omusolo ku byamaguzi ebigerekeddwa ebikolebwa mu ggwanga oba ebiyingizibwa mu ggwanga (Excise Duty)

Ekika ky’omusolo ekikendezeddwa

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Tewali musolo ku bizimbisibwa eby’ekolero oba ekiyumba omuterekebwa nga oggyeko ebyo ebiri mukatale akawano, ebikozesebwa ebikoleddwa wano n’ebiteekebwamu. Omukozi mu paaka ya makolero, awakolerwa awateekeddwawo oba bizinensi endala wabweru wa paaka ya makolero oba awateekeddwawo awakolerwa asiga mu kukola ebyamaguzi mu birime, akola oba asengeka ebyeyambisibwa mu malwaliro, ebikozesebwa mukujanjaba oba awatundibwa ebijanjabisibwa/famase, ebizimbisibwa, ebiddusi, ebikozesebwa awaka oba akola entebe, emmeeza, matiiriyo, empapula, okwokesebwamu n’okufulumizibwa kwa matiiriyo aliko endagiriro.

Olina okusiga waakiri ddoola z’Amerika obukadde kkumi (USD 10m) eri omusiga nsimbi omugwiira ne ddoola z’Amerika emitwalo asatu (USD 300,000) eri banansi ba EAC oba ddoola z’amerika emitwalo kkumi n’etaano (USD 150,000) wa okusigibwa kw’ensimbi we kukolebwa mu mambuka ge ggwanga.

 

Okuganyulwamu/Okukendezebwa kutandikira ddala ku lunaku olutandikibwako oluteekeddwawo bizinensi, okukendezebwako/okusonyiyibwa oba okuganyulwa kwekumu okuweebwa omukozi ali mu paaka ya makolero, awakolerwa awateekeddwawo. Omusiga nsimbi/yinvesta ateekwa okukozesa ebitundu nsavu ku kikumi (70%) ku bikozesebwa ebyawano n’okukozesa abakozi 70% ku banansi ba EAC (East African Community) abalina okuba nga batwaala 70% ku musaala ogusasulwa.

Omusolo gwa Sitampu/Stamp Duty

Ekika ky’omusolo ekikendezeddwa

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Tewali musolo gwa sitampu ku kukola okwebiwandiiko bino wamanga

     i.        Debenture (ebbanja); oba ebbanja ku bizimbe oba awatali, ng’omusingo gwe guli katale – ogw’omuwendo omugatte

   ii.        Further charge/ensimbi ezibanjibwa ku mwewozi ku bbanja eryongeddwako eri ebintu gamba ebizimbe – eby’omuwendo omugatte

a)   Singa omukolerezi omuggya, atuukiriza ebiriwo, alina obusobozi obukozesa waakiri ebitundu 70% ku bintu ebikozesebwa ebikoleddwa wano nga ate akozesa abakozi waakiri 70% banansi abalina omusaala omugatte ku gw’omukolerezi omuggya nga ate entandikwa gyasiga waakiri eri obukadde bwa ddoola z’Amerika ataano (50 million US Dollars)

 

 

  iii.        Okupangisa kw’ettaka- okw’omuwendo omugatte (lease of land);

  iv.        Okwongera ku nsimbi (emigabo)

    v.        Okukyusa ettaka

  vi.        Endagaano okuwa empeereza ku kwekenenya ekifo oba okukola ekifaananyi eky’ekintu akyagalwa 

b)   Singa omukolerezi aliwo, atuukiriza ebiriwo, alina obusobozi obukozesa waakiri ebitundu 70% ku bintu ebikozesebwa ebikoleddwa wano nga ate akozesa abakozi waakiri 70% banansi abalina omusaala omugatte ku gw’omukolerezi aliwo okuva ku lunaku omukolerezi lwakola oba lwa yongerako okusiga ensimbi okulala okwenkanankana obukadde bwa ddoola z’Amerika asatu mu butaano (35 million US Dollars)

Omusolo ogwa namulanda (VAT)

Ekika ky’omusolo ekikendezeddwa

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Abafulumya/abaweereza ebintu ebweru w’eggwanga

Tewali mutemwa/Zeero

Tewali musolo gwa VAT ku mpeereza eyekanyizibwa/ekkakasa ebinaakolebwa n’okuwumba n’okukozesebwa kw’ebintu ebikoleddwa wano ku buttaka.

Okusiga ensimbi mu kukola ebintu ebiva mu birime; okukolerera oba okusengeka ebyamalwaliro, ebijanjabisibwa, eby’eddagala erijanjabisibwa, ebizimbisibwa, eby’entambula n’ebikozesebwa awaka, okukolerera entebe, emmeeza, ebiteekeddwamu, empapula, okwokesa n’okufulumya ebintu ebiriko endagiriro, okutandikawo oba okukola eby’emikono oba amasomero g’eby’emikono, oba okwongerako, okukola bizinensi y’okutambuza ebintu okuva mu makolero okutuuka gy’ebiterekebwa, obubaka bwa tekinologiya oba okulima okuvaamu ensimbi.

Olina okusiga ensimbi waakiri ddoola z’Amerika obukadde kkumi (USD 10m) eri bamusiga nsimbi abagwira ne USD 300,000 eri banansi ba EAC oba USD 150,000 ng’okusiga ensimbi kukoleddwa mu mambuka ge ggwanga.

Okuganyulwa kutandikirawo mbagirawo okuva ku lunaku olutandikibwako bizinensi eteekeddwawo, okuganyulwa kwe kumu kuweebwa eri omukozi akolera mu paaka ya makolero oba ekitundu ekitongozeddwa. Omusiga nsimbi alina okukozesa waakiri 70% ku bintu ebifuniddwa ku katale kawano n’okukozesa waakiri 70% banansi ba EAC abalina okutwala waakiri 70% ku musaala ogusasulwa.

Omusolo ku Nnyingiza

Ekika ky’omusolo ogukendezeddwa (Ekika ky’okuganyulwa)

Obukkwakulizo okukendezebwa/okusonyiyibwa omusolo

Okusonyibwa okw’ennyingiza efuniddwa omuntu akola ebintu mu birime

Omwaka gumu. Okyayinza okuzibwa obuggya buli mwaka.

Omusiga nsimbi alina okukozesa ebyuma oba ebikozesebwa ebyo ebitakozesebwangako mu Uganda, asaba n’aweebwa satifiketi/ekipapula ekimusonyiwa/ekikendeza omusolo okuva mu URA ate era alina okuba omwesimbu/omwesigwa mu nsasula y’omusolo

 

Ku lw’obubaka obusingawo, kyalira yafeesi ya URA ekuli okumpi oba kuba essimu etali yakusasulira 0800117000/0800217000 oba WhatsApp: 077214000

 

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