ERIRIMA EBIMOLE NERIBIWULYA EYIHYA W’EUGANDA
ESUBURO EY’EBIMOLE.
Esuburu ey’ebimole mwamulhi eririmabyo neriwulyabyo.
Mwamulhi eriherabyo, eribihira omwabuwutsu, ebiri omwa shanasare bedi hawuma nebikakolhesebawa omwiherabyo.
Eririma nerisubura ebimole, ninguma okwasya suburu ikumu esikalhetha esyombulho esihikire miliyoni (30) omwasyadola eriwulhibwa eyihya owe’Uganda. Ebimole ebya Uganda omughulhu munene bikalhimawa ahabwa erithwalhibwa eyihya. Obutsweka 98% bikathwalhibawa E’Netherlands. e’pasenti 90% eyebimole ebi, bikawulhibawa omwakathale akahawumerere e’pasenti 10% bikawulhibawa mwakyiwumakyiwuma nabandu abakabiboha. E’bimole ebikalhimawa omwa Uganda kutsibutsibu ebimole ebyarosa (ebikaboya ndeke).
Exporti lyeriwulya ebindu nemibiri ebiryakolherawa omwakyihugho ekyindi kandi ibyawulibwa omwakyihugho ekyindi. Exporti yiwene habweribya ikakanyaya imiyisa eyobuthalhi obwebindu nemibiri.
Abalhimi abosi omwa Uganda abakathunga esyssente omwabulhime bakasabawa erisakangwa omwa bithongole ebya gavumenti nga;
- Uganda Registration Services Bureau (URSB) for Company registration or a Certificate of registration if you’re an individual.
- Uganda Revenue Authority (URA) for taxes
Wibuke bino:
Ukabya wabirihandikwa omulhimi atholhere inakwamakwamania ebirayiro ebye bithongole nga:
- E’kya Uganda Flowers Exporters Association (UFEA)
- E’kya Uganda National Farmers Federation (UNFFE)
- E;kya Uganda Hortech Limited (UHL)
- E;kya Uganda Flowers Exporters Association (UFEA)
- Ekya Uganda Horticultural and Allied Workers’ Union (UHAWU)
Omundu:
- National ID
- Esatifiketi (Certificate of registration)
Ekyithunga kutse ekitebe (For non-individual)
- E fomu (Company Form 20)
- Esatifiketi (Certificate of incorporation)
Click here for details on requirements for registration
- Ukasabawa erihikerera okwa kyaghanda ekye byemisolho, okwa kyihururu ura.go.ug
Oyukathuha omusohlo awithe obughabe nobulhingirirania nolhukwamirwa eriberererya.
Utholhere iwabika ebihandiko ebye suburu kutse ebizinesi eyawukakolha wangathoka eriminyerera ngawunemughoba kutse ukokolha esyalosi.
Bino mwamulhi;
- Ahawukahandika emingirirye yawu.
- Amarisiti
- Ahawukathuhira ebihambangene okwa bizinesi.
- Wamabya iwukasuburira eyihya, obuthuku nemirundi eyukasuburiraku na marisiti
- Esyandaghanu esye suburu.
- Esyasitetimenti esyebanga okwawukabika esyasente syawu.
- Ebaruha eyikakakasaya abakolhi nesyasente esyawukabathuha.
- Amarisiti awukasasuriraku maghetse, amasanyarazi, erenti, etc.
- Eribika omuhendu owebindu ebyawuwithe.
- Abawukabanza nabakakubanza.
- Stock records
- Debtors and Creditors
- Ubike esyarikodi esye bizinesi yawu omwa lhusungu.
- Wamanza ribika esyarikodi syawu omwa ndimi thethethe ukasabawa erihandikira iya kamisona erikukirirya.
- Kyamasangibwa kyithi esyarikodi syawu sisiri omwa lhusungu ukasabawa erisasura kutsi erithuha uyukasoborera omwa lhusungu uyusombwerwe nakamisona.
- Ubike esyarikodi syawu, wangawatikibwa eriminyerera omusolho wawu;
- Ubike esyarikodi syawu esyemyeka ithano esyanganakuwathikya eriminyerera omusolho wawu.
Omundu wosiwosi oyukakola ebizinesi eyeririma kutse uyuka subura ebimole, akasabawa eriyihandikisya okwa musolho owa income tax. Income tax numusolho akahambangana okwa bulhimundu oyuwithe eringarya esyasente , obanimundu kutse akampuni. nabayitherene.
Omusolho Owebithongole,( kampuni)
Ono nimusolho akathekebawa okwa syakampuni kutse ebithongole omwa Uganda okwa butseka obwa pasenti 30%. Abalhimi abebimole batholhere ibahandikwa okwamusolho ono.
Omusolho owomundu
Ono nimusolho owakathuhibawa nomundu wosiwosi oyuwithe enyingirya omwa suburu (bizinesi) eno.
Omusolho okwa musahara(Pay As You Earn (PAYE)
Ono nimusolho akatuhibawa nomundu oyukathunga omusahara owalhi eyilhu wa emithwalhu Ug 235,000 bulhi kwezi. Oyukakukolhesaya akasisara okwamusahara inasiretha omwa URA.
Omusolho owakasighalhayo okathuhwa. (Withholding tax) – Omundu wosiwosi oyukawulhaya ebimole ebya miliyono nguma nerilhabamu, akathuha omusolho ono.
Wase omwa ofisi eya URA.
Ukabya wabirihayo ambaririra okasabawa erisasura omusolho erilhaba okwa Banga, mobile money, VISA, Mastercard etc.
Wibuke bino: obuthuku obweri thulhawo bwonobuthuku obwerisasuriramu.
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Nibyahi |
Tax incentive |
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Esyabomba esikafuhirira. |
· Sisirisasura eVAT syamalhethebwa nomulhimi. · Sisirisasura neyindi musolho eyosi syamalhethebwa nomundu oyulhi omwa bulhime. (Omulhimi)
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Emibatsi Eyobulhime eyosi. |
· Siyirisasura eVAT nemisolho eyosi. Yamalhethebwa nomulhimi. |
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Ebyeribohamu. Omwamibere eyosi. Ngesyabokisi. |
· Sisirisasura eVAT syamalhethebwa nomulhimi. · Sisirisasura neyindi musolho eyosi syamalhethebwa nomundu oyulhi omwa bulhime. (Omulhimi)
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Sikulhi esyasente esikathuhibawa ahabwa erighumya ebihandiko ebye gavumenti Mwamulhi erihandikisya ekyepa ekyerithaka, nebindi nebindi. |
Oyukathungamu nindi: Omundu wosi oyukakolhera omomwanya owahamulirwe ne gavumenti, nomundu oyuwithe efakitore omomwanya oyo. Kandi oyukakolha obulhime obwa buzinesi. Atholhere ina kolesya esyasente esihikire miliyoni 10 omwa syadola okwa bakalhwa omwabihugho ebye bungereza . Emithwalhu asathu eyesha dola(300,000) okwamundu ewe EAC mwamulhi amahanga kutse ebihugho ebithutimbireko. Kandi dola kyikumi athano (150,000) ebizinesi yamabya halhi nekampala. E’byobyosi bikathandika ekyiro ebizinesi yiryatsuka. Omusubiri oyo atholhere ina kolesya ebitsweka 70% ebyebindu ebikalhwa hanu omwa Uganda kandi emibiri obutsweka 70% yitholhere iyahebwa abandu ebe Uganda nebihugho ebithuthimbireko. (EAC). |
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E’sisuka esye tractor esikahere, esikalhima, esikasusa, esikafuhirira. |
· Sisirisasura eVAT syamalhethebwa nomulhimi. · Sisirisasura neyindi musolho eyosi syamalhethebwa nomundu oyulhi omwa bulhime. (Omulhimi)
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Ebikajimusaya (fatalayiza). E’fatalayiza byebindu kutse ebikathekebawa omwa muthaka (omwaririma) ahabwe rikulya ebirimwa. |
sibirisasura emisolho eyosi byamalhethebwa nomulhimi. |
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Embibo nebindi ebikaherebawa.
Embibo kyekirimwa ekyikaherawa omwithaka |
· Embibo siyirisasura emisolho eyosi. |
In case of further assistance, visit the nearest URA office for assistance or call the toll-free lines 0800117000/0800217000 or WhatsApp: 0772140000
