Erikolha esyongyimba nikyi kwehi?

Erikolha esyangyimba gh’omulhingo ow’erihundulhamo esya “raw materials” mwa syaghuzi ahabwerikolhamo esyangyimba n’ebyambalho, ghukalhaba omwikolha (manufacturing), omwilhuka, omwilhanda, kutse “felting”. Ebindu ebikalhwamo mulhibino esyangyimba, ebithumbi, ebindu ebikakolhesibawa omwa nyumba ng’amasiiti, ebiraghu, n’ebindi-n’ebindi ebikakolhawa omwa makolhero

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Abalhi omwa suburu ey’erikolha esyangyimba, bawithe erisakangwa ne;

  • 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.

Ghuhambe Kyino:

Ayanyuma ow’erisakangwa, wanganayithayisibwa n’erilhighana-lhighana n’ebithongolhe bino eby’e gavumenti;

  • Uganda National Bureau of Standards (UNBS)
  • National Textile Board (NTB)

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 (in the case of a partnership)

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’re entitled to rights. However, there are obligations that you must fulfil.

Himatha hanu  eriminya obughabe n’obuthekwa-buthekwa bwaghu.

Click here  for your obligations as a taxpayer.

Omusolho ow’esyasuburu enyike-nyike

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:

Abasolhi abosi abasakangirwe okwa VAT batholhere erisikangwa okwa EFRIS neryo ibabya bakaha esya “e-invoices”

 

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

OMUSOLHO OWA “LOCAL EXCISE DUTY”

Oyunimusolho owakahiribawa okwa bindu bilhebe ebisombwerwe ebikalhwa eyisya sy’erihanga kutse ibikakolhebawa enoka

Himatha Hanu  eriminya emighenzo ey’omusolho oyu.

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

Hamba 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 iriminya emighenzo oy’omusolho oyu.

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 ebikikolesibwa omw’ihimba erikolhero, neryo sibyendithuha omusolho ow’okwabindu owakahulhawamo “Excise Duty” (Erihako bino: amakolhero owakakolha omwa eby’obulhime, Erikolha omwa byalya, Ebikakolhesibawa omwa mibatsi, omwa buhimbe, omwa kyakakalha, omwa sy’ongumbaghalhi, Ebikakolhesibawa omwa miyi, ebyerikalhako, “logistics n’e warehousing”, eby’etekinologiya, kutse oby’obulhime obw’esyombulho)

Awithe erihiramu obukekulhu 50 ebw’e dollar kutse, oghundi “manufacturer” owosi-wosi oyukongera omwa “investment” yiwe m’obundi bukekulhu 50 obw’edollar.

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’EMINGIRIRYE (INCOME TAX)

Omulhingo ow’Omuhu “Type of Incentives”

Ebitholerene erikolwa wangathunga Omuhu oyu “Conditions for granting exemption

Obwiranda obw’erithendithuha 6% ey’omusolho owa nyihambireko “WHT” okwa bindu

Emyezi 12 eyangana subasubanibwa (renewable)

Komissere amabya inamalhighana athi omusolhi animuhikererya obuthekwa buthekwa bwiwe ng’ekyilhaghiro eky’omusolho kukyikalhaghira

 

 Erithunga eriwathikibwa erisingire kwaho, balhamira ofisi ey’e URA eyikulhiko hakuhi kutse tukubire okwa 0800117000/0800217000 kutse WhatsApp: 077214000

 

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