Teto Jami ame kom gi Nen (Manufacturing of Tangible products)

Jami ame kom gi nen obedo kodi jami ame pol kare onyo ikite moro iromo neno kome, gudu Kome, Itwero Pimo, iromo gweyo ngwece ono iromo dang Bilo kede lebi. 

Iuganda kan kodi jami magi gwao, Jami obedo deldel/Opira (pulastik), nyonyo, buke, jami wir kede me yiko del kom, jami me aruka ingut kede en ocele apol ataa.  

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Tet obedo Yore me yiko/loko jami tic ame munu lwongo ni (raw materials) or dwoko bedo gin ame nwongo tye amite ikokome munu lwongo (finished goods) kun otio kede jami tet, dano, nyony kede jami tet ocele ame tio kede mac. 

Dul amako tet iUganda kan opong kede dul tic me rego jami ame ya ikom pur, Cem kede gin Amata, jami me yii-ot, Jami gedo kede jami mogo ame mite me Acama me oyoyot kede en ocele apol ataa.

  • Opur ducu ame tio biacara me Rego jami ame yaa ikom Pur nwongo lim ikom pur i Uganda kan, mite ni myero ocoye gini bot;

    • Dul ame loo coyo kampuni iUganda ame olwong ni Uganda Registration Services Bureau ka imito coye acalo kampuni onyo ka imito coyo nying biacara ni keken acalo yin dano moro ni iromo dang wot.
    • Bot du lame loo rayo ocolo I Uganda kan ame olwongo Uganda Revenue Authority.
    • Bot dul Gamente me tedero acalo City, Distrik, nyo Minicipul pi nwongo twero (Lancec) me tiyo biacara mwaka imwaka olwongo Trading Licence.

    Kop Apire Tek:

    Ka dong icoye oko kede eryonget aryo imalu no, areg jami apura myero lub jami ducu ame mite me bedo ite eryonget acalo bala;

    • Eryonget me Uganda ame loo rwom me jami ame oteto I Uganda olwongo Uganda National Bureau of Standards (UNBS)
    • Minicitri me cat, Cuma kede eryonget onote

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

Click here dii kakan pi jami amyero ibed kede me coye pi gelo ocolo.

Nwong ngec I website me dul ame loo rayo ocolo I Uganda man URA kun be inyonyo intanet ura.go.ug

  • Click here   dii kakan pi miyi kite me coye pi ocolo acalo dano acel
  • Click here  dii kakan pi miyi kite me coye pi ocolo acalo Kampuni

Acalo agel Ocolo, yin itye kede twero ni dok iyore acelono dang itye kede tic ame myero inen ni icobo.

  • Click here  dii kakan pi niango twero ni kede tic ame myero icobi acalo agel ocolo. 
  • Click here  for your obligations as a taxpayer.

 

Ocolo ame ngat atye arego jami apura culu tye kit ame oryeo kede ping kan;

Ocolo pi Biacara atitino olwongo Presumptive Tax

Man obedo ocolo ame dul aloo rayo ocolo keto iwi biacara ame mwaka imwaka gin ocato jami ame welere kato milyon apar (10,000,000) ento pe tunu milyon mia acel kede pyero abic (150,000,000)

Ocolo pi Kampuni ame ocoye kede gamente;

Man obedo ocolo ame oketo iwi Kampuni ame ocoye pi tiyo biacara. Dok cura mere otio ni ya I dul pyero adek ikom mia acel (Pacen 30) me magoba ame kampuni moro ni otio imwaka moro ni.

 Ocolo me Lim ame dano onwongo imwaka moro ni;

Man obedo ocolo ame oketo iwi dano moro ni dok cura me tiyo tye papat kun lubu rwom me lim ame dano moro no onwongo

Ocolo Ame Oketo Ikom Weloro Ame Acat Medo Iwi Wel Jami Aen Acato (VAT) Obedo Ngo?

Obedo ocolo ame oketo iwi nagt a tio kede ginoro ni ame otio cura mere kede pacen 18 ikom jami ducu ame ngat ame ocoye acalo agelo ocolo onyo ngat ame gupu mere oromo coye acalo agel ocolo man ocato bot ngato okene. Dano ka owilo ginoro ni nwongo dong omedo oko ikom welere. Acat wiloro keken ame wel jami ae cato mwaka imwaka room milyon 150 onyo ka ocato wel jami aromo milyon 37.5 ikine me dwete adek olubere aluba nwongo twero coye acalo agel ocolo VAT.

Click here dii kakan pi coye acalo agel ocolo me VAT 

Ngec apire tek;

Ogel ocolo ame ocoye pi VAT ducu myero Coye oko ite yuba a URA me miyi ricit kede invoice kun ikubere kede URA cutcutu pi gin acel acel ame ocato nyo odeno olwongo e- receipt kede e-invoice ite yuba me EFRIS

Click here dii kakan pi ngec okene amako kite me coye ite EFRIS

Ocolo ikom epone Jami mogo ame okelo ilobo aoko onyo Jami ame Oyubu I Uganda Kan (Local Excise Duty)

Man obedo ocolo ame oketo iwi epone jami mogo kadi ame owilo ilobe aoko ote kelo I Uganda kan onyo dang jami mogo ame oyubu gi I Uganda kan aporere kongo bia, jami amata ame pe mero jo, moo celo dek, kede en okene.

 Click here dii kakan pi neon jami ame ocolo man tye ikom gi

Ocolo ame ongolo oko iwi cul pi jami ame ngatoro ocato bot eryonget (Withholding tax)–  Man obedo ocolo ame oketo ikom lim ame dano nwongo ikom cato ginoro keken bot eryonget ame ocoye acalo ajen me rayo ocolo a URA. Otio cura mere pacen 6 eka eryonget ame aculu ngat ocati gi jami ngolo cente man oko cutu ikom cul amyero mi ngat ocati gi jami ca eka ote cwalo lim me ocolo man bot dul ame loo rayo ocolo I Uganda. Ka ngat ame rego jami apura ocato jami mere iwel akato milyon acel, ngat ame en ocati gi jami nono ngolo pacen 6 ikom cu lame myero cule kede.

Ngec apire tek;

Ocolo man ka ongolo iwi cul, obino ngolo oko ikom ocolo ame myero icul pi lim ame yin inwongo imwaka moro ni ikare ame yin icwalo adwogi me cato wil-li bot URA

Click here dii kakan pi ngec amako ocolo ame ongolo oko cutu iwi cul pi jami ame icato (Withholding tax).

Ocolo Ame Ongolo oko Iwi Ocara Otic (PAYE)

Man obedo ocolo ame otii biacara ame occo jo okene ngolo iwi ocara otic gi Kadi otic okwano nyo e name tio lejaleja ame ocara gi ka oribo kato Lak Aryo I tutumia pyero Adek wie abic dwe I dwe. Dok otio cura mere alubere kede rwom me cul ame atic acel acel nwongo. Ngat ocoo dano moro nono itic myero ngol oko iwi ocara otic ducu dwe idwe eka te cwalo bot URA.

Click here Dii kakan pi kite me tiyo cura me PAYE

Ripot me cato willi kede ocolo myero idowk arom aroma ikite ame otimo kede pi kodi ocolo moro ducu ame oketo iwi lima me dano nyo kampuni nwongo ame myero idwok ripotere dwe idwe bot URA.

Click here dii Kakan pi nwongo ngec ikom kite me cwalo ripot me cato wil-li bot URA dwe idwe.

Ngec apire tek;

Kampuni mogo ame rego jami apura mite ni myero obed kede alama ame oketo ikom jami agin otio pi konyo ikom ocolo olwongo Alama me Ocolo (Digital Tax Stamps).

Alama me Ocolo (digital tax stamp) obedo alama ame oketo ikom ginoro ame kampuni moro ni yubu onyo ikom iboc ame oboo kede jami moro nono. Alama man tye kede; cocogo ame mio bedo tek me ngatoro I yubu kikwangala me jami moro nono dok konyo I ngiyo duka apapat ame jami moro ni obeo iye naka itunu bot ngat otio kede me agiki. Jami ame myero bed kede alama me ocolo magi ikin git ye iye; Jami ducu ame oculu ocolo me excise duty iye acalo kongo wain, pii, taba, bia, coda, cukal, moo dek, nyig yen kede pot dek, pig nyig yen ame obio (Juic) medo kede matogo ducu kadi mero dano nyo pe teki kong myero obak gin ame otio kede. Jami magi cik pe ye ni ocwal gi icuk abongo alama me ocolo olwongo tax stamps.

Click here dii kakan pi ngec amako wopo kit ame jami moro ni obebea kede olwongo Digital Tracking Solution (DTS)

Iyonge yin idwok ripot me cato wil-li dwe idwe bot URA, myero dong icul ocolo ame ayaa iye kun itio kede yore apapat me culu ocolo ame ikin gi tye iye Bank, Mobile Money, VISA, Master Card, EFT, RTGS, USSD Code (*285#) ikin en okene.

Ngec apire tek; Nino me agiki me dwoko ripot me cato wil-li we I dwe bot URA en aye dang obedo nino me agiki me culu ocolo mere.

Kwon Ocolo me pacu kan ame gamente romo jalo oko.

Ocolo ame omedo iwi wel jami acalo kongo, taba ,etc olwongo Excise duty

 

Kwon ocolo ame Ojalo

Conditions for granting exemption

 

Kodi ocolo man pe oketo ikom jami gedo ame mite pi gero ka tet me rego jami apura onyo kaka name ogwoko iye jami apura ame dong orego oko apat kede jami gedo ame nwongere icuk wa me Uganda kan kede jami gedo ame oyubu I Uganda kan.

Ngat ame tye ayabo ka rego jami apura mere kaka name gamente ngat ame tye atiyo biacara ikan ame opoko pat pi ka yubu jami Adongo dongo onyo kan ame gamente omoko ni obino tic kede nono pi tet olwongo Industrial Park onyo Free zone ame tye aketo limere ibiacara me rego jami apura, ame yubu jami me tic idakatal onyo yen dakatal, onyo ame yubu jami gedo, giwot me mac, jami me tic iyi oot apapat, kom, meja kede jami apaa ame otio kede iyi oot, jo ame yubu papara onyo jami coc ame otio kede me pwonyere.

Lim ame iketo ibiacara man ka titidi myero be dolla milyon pyero Abic (50) onyo pi otii biacara ocele me Cuma tet, ame oketo lima dodo ame welere rom aroma kede dolla milyon pyero Abic (50m).

Ocolo man ojalo cakere ikare ame biacara ocakere kede mogo tye ka pi jo ame tye atiyo biacara me rego jami apura ikabedo ame gamente opoko pat pi ka yubu jami adongodongo onyo kaka name gamente omoko ni obino tic kede nono.  Atii biacara man myero ti kede jami opura ipacu kan ka dong anok 70 ikom mia acel dok myero oticere myero 70 ikom mia acel iye bed onywali me lobe onote me tung wok ceng me Apirika dok 70 ikom mia acel me wel ocara otic myero ocul kede onywali magi me lobe onote me tung wok ceng me Apirika.

 

OCOLO AME OKETO IWI BALO MORO KEKEN AME MII TWERO ME BEDO WON JAMI MORO NI (STAMP DUTY)

 

Kwon ocolo ame ojalo

Ngo amite me miyi nwongo

 

Ocolo pe ikom coyo waraga me jami magi;

i.      lim ame apur odeno (debentures) kadi den ame ojengo lobo iye nyo pe, onyo gin ame ojengo pi banya ame twero cate nyo pe, – ginoro keken ame welere tye.

ii.     Wel ocolo ame dok omedo; Waraga moro keken ame dok tye amedo wel cul okene ikom ginoro ame ojengo pi banya kun ya iwel ginoro nono.

balo me pango lobo (Lease) onyo onyo me

a) Ka obedo ngat a nyen ibiacara man, ame ka jami ame mite me tic nwongere iarea moro nono ye me wilo jami apura me arega ka dong anot 70 ikom mia acel ibot opur ipacu kan dok dang tye acoyo 70 ikom mia acel me otic gi obedo onywali me Uganda ame ka oribo ocara ame oculu gi kede bedo pacen 70 me wel ocara ame oculu kede otic ducu me biacara man.

A tii biacara anyen ame lim aen oketo ibiacara me rego jami apura romo dolla milyon pyero abic.

 

iii.   Balu me pango lobo – of total value;

iv.    mede awel cente ame jo onote keto pi biacara (Share Capital);

v.     loko nying won lobo iyi waraga (land Title) me lobo dwoko inying ngat okene.;

vi.    Moka ame ocoo ping pi ngat ame akwedo kite peko ame gero ka rego gin apura man romo kelo ikom kan orumu wa kede ka biacara man pore pi kakanoro nono onyo moka me yeyi ngatoro goyo pulan me kite ame ka rego gin apura man myero ger kede.

b) Ka obedo ngat a yam tio ibiacara man con, ame ka jami ame mite me tic nwongere iarea moro nono wilo jami apura me arega ka dong anot 70 ikom mia acel ibot opur ipacu kan dok dang tye acoyo 70 ikom mia acel me otic gi obedo onywali me Uganda ame ka oribo ocara ame oculu gi kede bedo pacen 70 me wel ocara ame oculu kede otic ducu me biacara man cakere inino dwe ame en omedo lim aromo dolla milyon 35 ikom biacara man.  

 

Ocolo Ame Oketo Ikom Weloro Ame Acat Medo Iwi Wel Jami Aen Acato (VAT)

 

Kwon ocolo ame ojalo

Ngo amite me miyi nwongo

 

Jo ame cato jami gi ilobe aoko

Pe oculu weloro

 

Ocolo me VAT pe ikom tic me kwedo ka biacara me rego jami apura opore pi kakanoro ni nyo pe. Pe dang oketo ikom biacara me cato jami opur me pacu kan bot jo ame rego pi medo rwomere.

Biacara me rego jami apura, teto onyo kukubu nyony me tic idakatal, onyo yen dakatal, jami gedo, yubu gi wot me mac, jami me tic iyi oot pacu, yubu papara goyo kede yubu cocogo ame otio kede me pwonyere. Yabo ka ppwonyere me tic cing onyo tiyo biacara me ka gwoko cami (Warehouse), nyony kubu lok kede pur me biacara.

 

 

Lim ame iketo ibiacara man ka titidi myero be dolla milyon apar pi otii biacara me lobe aoko onyo dolla tutu mia mia adek pi onywali me lobe onote me tung wok ceng me Apirika onyo dola tutu mia mia acel ipyero abic ka biacara man tye ikabedo ape cok kede Kampala.

Ocolo man ojalo cakere ikare ame biacara ocakere. Gum acel man dang tye pi otii biacara me rego jami apura ikabedo ame gamente opoko pat pi ka yubu jami adongodongo onyo kaka name gamente omoko ni obino tic kede nono.  Atii biacara man myero ti kede jami opura ipacu kan ka dong anok 70 ikom mia acel dok myero oticere myero 70 ikom mia acel iye bed onywali me lobe onote me tung wok ceng me Apirika dok 70 ikom mia acel me wel ocara otic myero ocul kede onywali me lobe onote me tung wok ceng me lobo Apirika.

 

OCOLO ME LIM AME DANO ONWONGO IMWAKA MORO NI; (INCOME TAX)

Kwon ocolo ame ojalo

Ngo amite me miyi nwongo

Ojalo ocolo ame yaa ikom magoba me lim ame dano ame rego jami apura nwong mwaka imwaka

Pi mwaka acel.  Oromo dang dok medo kare mere. Atii biacara myero tii kede nyony me rego jami apura ame anaka pwod pe ru otio kede I Uganda, myero coo waraga bot dul aloo rayo ocolo (URA) me kwayo ni jale ocolo ite yuba man ento myero ben ngat ame culu ocolo mere okene ducu ikite amite.

Pi ngec okene, lim opici me URA moro keken ame cok kedi, onyo goo nama cim ame pe oculu pire  0800117000 onyo 0800217000 onyo kubere kedwa I WhatsApp: nama 077214000

 

 

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