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Okukolerera kw’ebintu eby’obuliwo (Manufacturing of Tangible products)

Ebintu eby’obuliwo kiyinza okumanyibwa/okunnyonyolwa nga ekintu kyonna ekikyayinza oba ku ddaala erimu, nga kirabwako oba kitunulwako, kikwatibwako, kipimibwa, kipimwa, kiwunyibwako, kirozeebwako.

Ebintu ebikoleddwa eby’obuliwo mu Uganda mulimu pulaasitiikaa, ebyuuma, ebiyambako okukola emirimu nga firiigi, ebyooza engoye, ebitabo, ekkalaamu, eby’okwewunda, n’ebikozesebwa okwetona, ebintu ebirongoosa, eby’okwetona n’ebirala

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Ebintu eby’obuliwo kiyinza okumanyibwa/okunnyonyolwa nga ekintu kyonna ekikyayinza oba ku ddaala erimu, nga kirabwako oba kitunulwako, kikwatibwako, kipimibwa, kipimwa, kiwunyibwako, kirozeebwako.

Ebintu ebikoleddwa eby’obuliwo mu Uganda mulimu pulaasitiikaa, ebyuuma, ebiyambako okukola emirimu nga firiigi, ebyooza engoye, ebitabo, ekkalaamu, eby’okwewunda, n’ebikozesebwa okwetona, ebintu ebirongoosa, eby’okwetona n’ebirala

  • Weetaagibwa okuwandiisibwa ne;

    • Uganda Registration Services Bureau (UNBS)/ekitongole ekivunaanyizibwa ku kuwandiika kampuni ku lw’okuwandiisibwa kwa kampuni
    • Uganda Revenue Authority (URA)/ ekitongole ekivunaanyizibwa okusooloza emisolo ku lw’emisolo.
    • Local council authority/ekitongole ekitwala ekitundu mw’okolera ekigaba layisinsi ekkukkiriza okukola okugeza KCCA, munisipo kanso

    Weetegereze:

    Oluwandiisibwa, bizineesi eyinza okwetaagibwa okugondera ebyetaagisa eby’ebitongole ebimanyikiddwa/ebiteekeddwawo nga;

    • Uganda National Bureau of Standards (UNBS) ekitongole ekikebera ebintu okulaba nga biri ku mutindo omutuufu.
    • Ministry of trade, industry and cooperatives (minisitule evunaanyizibwa ku kutunda n’okugula, yindasitule n’abegassi

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

Nnyiga wano ku lw’obubaka ku byetaagisa okuwandiisibwa

Weetaagibwa okukyalira ekibanja kya URA ku mutimbagano ku ura.go.ug

Nga omuwi w’omusolo olina/oweebwa eddembe lyo. Na bwekityo waliwo obuvunnanyizibwa bw’olina okutuukiriza.

  • Nnyigawanoku lw’eddembe n’obuvunnanyizibwa nga omuwi w’omusolo.
  • Click here  for your obligations as a taxpayer.

 

Emisolo egiteekebwa ku yindasitule ekozesa ebirime mulimu gino;

Bizinensi entono/omusolo ku bizinensi entono

Guno gwe musolo ogusalibwa ku bizinensi ezitunze ebintu mu mwaka ezirina etunzi y’omwaka erissuka UGX 10,000,000 naye wansi wa UGX 150,000,000.

Omusolo ku makampuni/ebitongole

Guno gwe musolo oguteekebwa ku bantu abatali ssekinoomu mu kitundu kino ku mutemwa ogw’etongodde gwa 30%.

Omusolo ogwanamulanda

Omusolo ogwanamulanda gwe musolo ogusalibwa ku kukozesa ebintu oba empeereza ku mutemwa gwa 18% ku bintu byonna ebikoleddwa abantu abagyibwako omusolo kwegamba abantu abawandiisiddwa oba abetaagibwa okuwandiisibwa ku nsonga z’omusolo ogwanamulanda. Omuwendo okuwandiisibwa omusolo ogwa namulanda gwe mugatte ogw’omwaka okussuka obukadde 150, oba obukadde 37.5 mu myezi egisooka esatu (3) eggy’omuddingana.

Nnyiga wano okuwandiisibwa ku musolo ogwa namulanda

Weetegereze:

Bonna abawi b’omusolo ogwa namulanda abawandiisiddwa bateekeddwa okuwandiisibwa ku EFRIS n’okugaba e-yinvoyisi/akapapula akafulumizibwawo nga kaliko obubaka obwetaagibwa.

Nnyiga wano ku lw’obubaka ku ngeri y’okuwandiisibwa ku EFRIS

Omusolo ogugyibwa ku mpeereza/ebyamaguzi ebirambikiddwa ebyenjawulo okuva mumakolero oba nga biyingizibwa mu ggwanga

Guno gwe musolo oguteekebwa ku bintu ebigerekeddwa ebiyingizibwa eggwanga oba ebyamaguzi ebikoleddwa wano n’empeereza okugeza biya, eby’okunywa ebitaliimu mwenge, butto afumba, n’ebirala.

.

Nnyiga wano ku mitemwa egiteekebwa ku musolo ogugyibwa ku mpeereza/ebyamaguzi ebiyingizibwa eggwanga oba ebikoleddwa wano.

WITHHOLDING TAX

Withholding tax (WHT) is income tax that is withheld at source by one person (withholding agent) upon making payment to another person (payee).

Weetegereze

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

Nnyiga wano ku lw’obubaka ku Omusolo ogugyibwa ku ssente ezisasulwa abakozi oba abantu abakuwa ebyamaguzi.

Omusolo ogugyibwa/ogusalibwa ku ssente omukozi zafuna okuva mu kukozesebwa

Omusolo guno gukola ku muntu oyo alina abakozi (abamanyirivu oba abaalejaleja) abafuna mu mugatte mubussuke bwa Ugx. 235,000 buli mwezi. Enkola y’omusolo guno gugyibwako/gusigazibwa buli mwezi.

Nnyiga wano  ku lw’obubaka ku mitemwa gy’omusolo ogugyibwa ku sente omukozi zafuna mu kukozesebwa.

Ennyanjula eno ekolebwa nga ennyanjula endala ku musolo ku nnyingiza.

Nnyiga wano f ku lw’obubaka ku ngeri y’okuwaayo ennyanjula.

Bwomaliriza okuwaayo enyanjula, wetaagibwa okusasula emisolo egiragiddwa nga okozesa ensasula eziriwo gamba nga banka, mobile money, VISA, EFT, RTGS, Mastercard, USSD code (*285#) n’ endala.

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

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 okuggyako ebyo ebiri mukatale akawano, ebikozesebwa ebifulumiziddwa 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.

Alina okusiga waakiri USD 10m eri omusiga nsimbi omugwiira ne USD 300,000 eri banaansi ba EAC oba USD 150,000 wa okusigibwa kw’ensimbi we kukolebwa mu mambuka ge ggwanga.

 

Okuganyulwamu/Okukendezebwa kutandikira ddala ku lunaku olutandikibwako oluteereddwawo bizinensi, okukendezebwako/okusonyiyibwa kwekumu kuweebwa omukozi ali mu paaka ya makolero, awakolerwa awateereddwawo. Omusiga nsimbi/yinvesta ateekwa okukozesa 70% ku bikozesebwa ebyawano n’okukozesa abakozi 70% ku banansi ba EAC 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 50 (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 okusiga okulala okwenkanankana obukadde bwa ddoola 35 (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 okukola bizinensi y’okutambuza ebintu okuva mu makolero okutuuka gy’ebiterekebwa, obubaka bwa tekinologiya oba okulima okw’etunzi.

Alina okusiga ensimbi waakiri 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 eteereddwawo, 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.

 

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

 

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