Erikolha ebindu ebikahambawako (Manufacturing Tangible products)

Ebindu ebikahambawako twangana bisoborera thuthi kyekyindu ekyosi-kyosi indi ikyanganahambibwako, ekyalhangirwa, ikyowibwa n’ebyalha, ikyapimibwa, iwanganakyibehako kandi iwakyowa n’olhulhimi.

Ebindu ebi omwa Uganda m’omulhi ebiringa bino: esya “plastics”, “steel products”, “appliances”, “stationery”, “cosmetics” n’ebindi bindu ebikakolhesibawa omwa bubuya, omwerya ebindi bindu, n’omwiyiwania

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Ebindu ebi omwa Uganda m’omulhi ebiringa bino: esya “plastics”, “steel products”, “appliances”, “stationery”, “cosmetics” n’ebindi bindu ebikakolhesibawa omwa bubuya, omwerya ebindi bindu, n’omwiyiwania

    • Uganda Registration Services Bureau (URSB) habwe enyawaliho ey’erisakangwa
    • Uganda Revenue Authority (URA) ahabw’emisolho
    • Local council authority e.g. KCCA, municipal council, ahabw’erithunga e layisesi ey’esuburu.

      Abalhi omwa suburu eyi bawithe erisakangwa ne;

      Ghuhambe Kyino:

    • Ayanyuma ow’erisakangwa, wanganayithayisibwa n’erilhighana-lhighana n’ebithongolhe bino eby’e gavumenti;
    • Uganda National Bureau of Standards (UNBS)
    • Ministry of trade, industry and cooperatives

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

Himatha Hanu habwe ebikayithayisibawa okwisakangwa 

Bungira ekyibanza eky’e ura.go.ug

As a taxpayer you are entitled to your rights. Equally there are obligations you must fulfill.

  • Himatha hanu Himatha hanu eriminya obughabe n’obuthekwa-buthekwa bwaghu.
  • Click here  for your obligations as a taxpayer.

Omusolho ow’esyasuburu enyike-nyike (presumptive Tax)

Ono nimusolho owakalhusibawa okwasyasuburu esithighulha esyombulho esilhabire omwa bukekulhu 10,000,000 kandi isiri ahisi w’obukekulhu 150,000,000 om’omwaka

Omusolho ow’esya kambane (Corporation tax)

Nimusolho owakathekebawa okwa sya kambane esiri omwa suburu eyi. Neryo omughenzo waghu ni 30%.

Omusolho ow’eryongerako Omubongo (VAT)

VAT nimusolho owakthuhibawa okwabindu ebikakolhesibawa, alhi okwa mughenzo owa 18% okwa bindu ebyosi ebikahereribawa n’omundu oyukathuha omusolho nibugha ambu abandu abasakangirwe kutse abatholhere erisakangwa ahabwo omubwongo owa VAT. Omundu oyukingiriraya obukekulhu 150 om’omwaka kutse obukekulhu 37.5 omwa myezi isathu iyikwamirirene

Himatha Hanu  Erisakangwa okwa VAT

Ghuhambe Kyino:

Esyasuburu esyosi esisakangirwe okwa VAT sitholhere erisikangwa okwa EFRIS neryo isyabya sikaha esya “e-invoices”

Himatha Hanu ahabwa omwatsi munene nga kuwanga sakangwa okwa  EFRIS

Ghuhambe Kyino

Esyakambane esindi n’esindi esikakolha ebindu ebikahambawako, syanganayithayisibwa erithunga esya “digital tax stamps”.

Esya “digital tax stamp” nikaminyikalho akakathekawa okwa bindu kutse okwa mibombo yabyo neryo kalhimo esya “security features” n’esya “codes” esikawathikaya ebindu ebi erithendi bitsupula kandi akakathokesaya neri birondya n’eriminya ahabiri.

Ebindu ebitholhere erithunga esya  “digital tax stamps” mulhi bino; ebindu ebyosi ebikathuha omusolho owa “excise duty” ng’esya vini, “spirits”, amaghetse, esigara, beer, soda, esukalhi, amaghutha awakatsumbawamo, eyisande eyikalhwa omwa bighuma n’omwa bithi, yahima n’ebyerinywa ebyosi-byosi ebikathamiraya n’ebithathamiraya. Ebindu ebi sibirikiriribawa okwa kathalhe bithawithe esya “Digital tax stamps.”

Himatha Hanu ahabo omwatsi munene owahambene okwa “Digital Tracking Solution (DTS)”

Omusolho owa Nyihambireku (Withholding tax (WHT))

Omusolho owa Nyihambireku ni musolho ow’emingirirye aliriryo akahambawa n’omundu (agenti) oyukiriribwe erihambawu amabya inamabirithuha owundi mundu. Alhiriryo omusolho oyu, akalhusibawa okwa esyombulho esikathuhibawa syamabya isilhabire okwa 1,000,000 okwa mughenzo owa 6%. Neryo erikolhero rikathunga a “Tax Credit Certificate” eyikayambayo erisyakeheribwa okwibanza lyayo eryomusolho (offsetting)  omughulhu bakathulhagho ebihambene okwa suburu yabo okwighunzerera

Ghuhame bino:

Omusolho oyu akalhusibawa okwa musolho owa kathuhibawa ng’ow’erighunzerera ng’omusolho ow’emingirirye.

Himatha hanu Eriminya binene okwa musolho oyu.

Omusolho owa Thuha nga kughukingiraya (PAYE)

Omusolho oyu akathuhibawa oyuwithe abakolhi abakathunga omu sara obulhi mwezi kandi omusara oyo inalhabire okwa UGX 235,000 obuli mwezi

Himatha hanu   Eriminya binene okwa musolho oyu.

 

Erithulhagho ebihambene okwa suburu eyi, lyikakolhebawa ngabulhikyiro.

Himatha Hanu ahabwo omwatsi munene okwi thulhagho ebihambene okwa suburu yaghu.

Wamabirithulhagho ebihambene okwa suburu yaghu, ghukayithayisibawa erithuha emisolho eyitholere erikolhesya bino: nge “banks”, “mobile money”, “VISA”, “EFT”, “RTGS”, “Mastercard”, “USSD code (*285#)” etc.

Ghuhambe kyino: Ekyiro eky’erithuhamo emisolho kyene kyiro kyighumerere n’ekye erithulhiramo ebihambene okwa suburu yaghu.

Omuhu ow’emisolho Okwa misolho ey’omw’ihanga

OMUSOLHO OW’OKWABINDU (Excise Duty)

 

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption

 

Erithendi thuha omusolho okwa bindu ebikolesibawa omw’ihimba amakolhero kutse esya weyahahusi, erihako ebyo ebyangana banika hanu enoka, kutse ibyangana kolheberwayo, nabyo sibirithuha omusolho ow’okwabindu owakahulhawamo “Excise Duty”

Oyukakolhera omwa “industrial park”, “free zone” kutse esuburu eyindi eyiri eyisya esy’e “industrial park” kutse “free zone” inakahira esyombulho siwe omwikolha ebindu eby’obulhime, inakakolha kutse erihira haghuma ebindu ebikakolhesibawa omwa mibatsi, “medical sundries” kutse “pharmaceuticals”, ebindu eby’obuhimbe, ebikakolhesibawa omwa buhimbe, esyangumbaghalhi, ebikakolhesibawa omwa miyi, kutse inakakolha eby’erikalhako, “pulp”, esyombapura, “printing” n’e “publishing” ey’ebikakolesibawa omw’ighesya.

Amabya ini mulihanda, awithe eribya inabirihiramo obukekulhu 10 obw’edollar, amabya inalhwire kandi ini mukalhani owa mwa mahanga aw’ebulwa lyuba (EAC citizen) inabya inakahiramo  esya dollar 300,000 kutse esya dollar 150,000 esuburu yiwe yamabya iyiri omwa byalho

Neryo omuhwa oyu akatsuka ekyiro esuburu eyi yiryatsuka, eyindi mihwa, yikanahereribawa okwa suburu eyilhwe iyineho yamabya iyiri ng’omwa “industrial Park” kutse omwa “Free Zone”. “Investor” oyu awithe eribya inakakolhesaya hakyiri-kyiri 70% ey’ebindu ibikalhwa enoka kandi n’e 70% ey’emibiri ambi iyabya iyikakolhawa esyandulhani esyo mwa mahanga aw’ebulhwa lyuba (EAC citizens), kandi nibya 70% ey’esyombulho isikaghenda omwa musara, isyabya isikathwalhawa nesyandulhani.

“STAMP DUTY”

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption

Ebisakango bino sibirithuhibawako e “stamp duty”

i)       “debenture”; yamabya ini y’e “mortgage” kutse ini “security” eyiri okwakathale kandi iniyo omughenzo owosi ow’eribanza ery’e “mortgage”;

ii)      “further charge”; E “instrument” eyosi-yosi eyikongera eritswera lyo kwa ekyindu eky’e “mortgage”

a) Amabya ini “manufacturer” omuhyaka, kandi inanawithe amani awerikolhesya nikyi-nikyi 70%  ey’ebindu ebilyakolherebawa  enoka, kandi n’abakolhi hakyir-hakyiri 70% ibabya inibikalhani abe EAC kandi 70% ey’esyombulho isikaghenda omwa musara, isyabya isikathwalhawa nesyandulhani. “manufacturer” omuhyaka kandi esyombulho esyakathekamo isyabya bukekulhu 50 obw’edollar

iii)     Lizi ey’erithaka – Omughenzo wayo owosi

iv)      Erikanya okwa “share capital”

v)      Eritheka erithaka ly’omwa mena ow’oghundi omundu

vi)    Endaghane ey’eriha esya “services” ngesyerikolha e “feasibility study” kutse erikolha e “design” ey’ekyikahimbawa

 

b) Amabya ini “manufacturer” oyulhwe inaneho, kandi inanawithe amani awerikolhesya nikyi-nikyi 70%  ey’ebindu ebilyakolherebawa  enoka, kandi n’abakolhi hakyir-hakyiri 70% ibabya inibikalhani abe EAC kandi 70% ey’esyombulho isikaghenda omwa musara, isyabya isikathwalhawa nesyandulhani, erilhwa ekyiro “manufacturer” akongera omwa investment yiwe mw’obukekulhu 35 obw’edollar

OMUSOLHO OW’ERYONGERAKO OMUBONGO (VAT)

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption

Exporters Abakingiraya Ebindu Byo omw’ihanga

“Zero rated”

Ebindu ebikakolhesibwa omwa sya “feasibility study” n’omwa “design”  kandi n’ebindu eby’erikolhesya ebikalhwa enoka nabyo sibirithuha omusolho owa VAT

Erihira esyombulho syo mwikolhesya kutse eryongera omubwongo omwa bikalhwa omw’e by’obulhime n’erithunga, erikolha kutse erihira haghuma ebindu ebikakolhesibawa omwa by’emibatsi kutse ebikakolhesibawa omwa sya  “pharmaceutical”, ebindu ebikakolhesibawa omwa by’obuhimbe, “automobiles” kandi n’omwa manyumba, erikolha ebindu eby’erikalhako n’erikesyako,  “pulp”, esyambapura, “printing” n’eri pabulishinga ly’ebindu ebikakolhesibawa omw’ighesya; eritsuka kutse erithunga esukuru eyikakosomesaya eby’ebyalha kutse erikolha esuburu y’omwa

 

“logistics” n’e werehausing, eby’emyatsi n’e technologiya kutse obulhime obw’erihamo esyombulho.

Esyombulho esyerithekamo siwithe eribya kyisi-kyisi USD 10m “Investor” amabya inimulhihanda kandi omunyandulhani USD 300,000 amabya inikere omwa East African Community ( EAC) kutse USD 150,000 “investment” yamabya iyiri omwa kyalho. Omuhu oyu, akakuhebawa ekyiro ghulya tsuka esuburu eyi. Omuhu ighono omughumerere, akahereribawa “investor” ayane omwa “Industrial

Park” kutse “Free Zone”. “Investor” awithe erikolhesya hakyiri-hakyiri 70% ey’ebindu ebikalhwa enoka kandi 70% ey’abakolhi biwe ibabya ibikere omwa mahanga aw’EAC kand nibya ibakathwalha 70% e’esyombulho esikaghenda omwa musara wabo.

 

           

 

For more information, visit the nearest URA office or call the toll-free lines 0800117000/0800217000 or WhatsApp: 077214000

 

 

 

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