Value Added Tax (VAT)
VAT nomushoro ogurikongyegwa aha e’beyi eyiwagura ebintu nobuhereza aha myanya etarikushwana omukukora nokubigaba. Omu Uganda, VAT neyihwa aha bintu nobuhereza ebirikugabwa (ebishemereire kwihwaho omushoro) hamwe nebintu ebirikuretwa omwihanga oyihireho ebyo ebitashemereire o’kushashura VAT. Ebirikugambwa ebi nibatekwa o’kuba nibikogwa omuntu orikwihwaho omushoro (ohandikigwe ninga oshemereire o’kwehandikisa a’ha VAT).
OKWETEGYEREZA EBIGAMBO E’BIKURU OMU VAT
- EBINTU NOBUHEREZA EBIRIKWIHWAHO OMUSHORO OMUKUGABWA KWABYO
Ebi nebintu nobuhereza ebirikugabwa ebikorigwe ninga biresigwe omu Uganda omuntu arikwihwaho omushoro (abantu abehandikisize ninga abashemereire o’kwehandikisa a’ha VAT). Ebintu ebi nibyihwaho omushoro ninga bigabwa ahabwabusha. Eki nikimanyisa ngu nibyihwaho omushoro ogwa VAT kandi bigabwa byashashurigwa.
- Ebintu nobuhereza ebirikwihwaho omushoro ogwa VAT: Ebi nebintu nobuhereza ebirikwihwaho omushoro o’gwa VAT ya 18%. Ebi harimu ebintu byoona oyihireho ebyo namunonga ebyoyorekwa omukicweka ekyakabiri nekyakashatu ekyeiteeka e’rya VAT.
Ebyokureberaho e’byebintu nobuhereza ebirikwihwaho omushoro o’gwa VAT harimu,
- Okuguza ebintu e’bya bizinesi (e.g. Ebyooma, ebyobubiji, emotoka e’zokutambuza ebintu).
- Okutiiza ebintu ondiijo muntu aha sente.
- Ebintu ebi-iwe ninga abamaka gawe batwiire okuruga omu-bizinesi kubikozesa ahabwabo.
- Esente ezayakiigwa ahabwokuguza ekintu omwiziina e’ryondijo.
- Ebintu ebiwaguza abarikukora nabo ninga abanyabuzare (e.g. ebintu byawe ebyorikugabira busha ninga ahabeyi ekyendezibwe), hamwe nebindi bintu ebirikwihwaho omushoro aharibusha ninga ebitarikwihwaho.
- Ebintu nobuhereza ebirikubarigwa aharibusha: Ebi nebintu nobuhereza ahi VAT erikubarigwa aharibusha (0%). Ebintu ebi bihandikigwe omukicweka e’kya kana ekyeiteeka e’rya VAT. Harimu ebindi nka, ebintu ebirikuza aheru yeihanga, emibazi hamwe nerikukogwa omu Uganda, ebirikukozesibwa omubyobwegyese, hamwe nebyokurya ebirikuhingwa kandi bikasiibwa omu Uganda nebindi.
- EBINTU NOBUHEREZA EBITARIKWIHWAHO OMUSHORO
Ebi nebintu nobuhereza ebitarikubagwaho /ebitarikwihwaho VAT. Nibyorekwa omukicweka e’kyakashatu ekyeiteeka e’rya VAT. Ebyokureberaho ebyebintu ebitarikwihwaho o’mushoro birimu;
- Okugaba/okugura nokuguza enyameishwa, ebyokurya ebitongyigwemu kintu kyona, hamwe nkebyobuhingi ebitongyigwemu e’kintu kyona.
- Okugaba obuhereza obwebyamagara.
- Obuhereza Obwebyobwegyese.
- Obuhereza obwokutambuza abantu (oyihireho abarikukora ebyokutambuza abarambuzi) nebindi.
MANYA: Omuntu Orikugura nokuguza ebintu ebitarikwihwaho omushoro byonka, tashemereire o’kwehandikisa aha VAT kandi orikukora ebirikubarigwa ahari 0% na 18% ashemereire o’kwehandikisa o’kugirangu babugane nebyetagiso e’byokwehandikisa.
- OKWIKIRIZIBWA
Egi nenshashura erikwakigwa omumuringo gwa’sente ninga ebintu, omubwijwiire ninga omubicweka omuntu yagura ninga akaguza ekintu ninga obuhereza.
- OMUNTU
Omuntu ariimu omuntu bintu, abantu abakwatanisize, ekibiina, ekitongore, ekibiina ekyabahumwiire emiriimo, Gavumenti, ekicweka e’kyobutegyeki bwa gavumenti hamwe nikitongore ekiri aharukarara.
- OMUNTU ORIKWIHWAHO OMUSHORO
Omuntu orikwihwaho omushoro nomuntu oyehandikisize aha VAT ninga otehandikisize konka ashemereire o’kuhwandikwa aha VAT.
- OMUSHORO O’GWEBYORIKUTA O’MU BIZINESS
Ogu nomushoro ogurikushashugwa ninga ogushemereire okushashugwa ahabwebyagugwa ninga ebyaruga aheru yeihanga ebirikwihwaho omushoro omuntu orikwihwaho omushoro, Ekyokureberaho, omuntu yaba nakora ameizi kandi akagura ebyokugabikamu, omushoro ogwa VAT nigubagwa ahabyokugabikamu erikwetwa Input VAT.
- OMUSHORO OGWEBIWAGUZA
Egi ni VAT erikushashugwa omuntu orikwihwaho omushoro yaba naguza ekintu ekirikwihwaho omushoro. Omuntu yaba ayehandikisize aha VAT, nibamwihaho VAT ahabibarikukora kandi VAT egyo niyo erikwetwa Output tax.
- VAT ESHEMEREIRE O’KUSHASHUGWA ninga O’KUKUGARURUGWA
Ahi ‘omushoro gwomuntu arikushashurira ebintu ebiyaguza gwaba nigukira ogwebiyagura, ekirikwahukana ni VAT erikushashugwa owa URA. Konka omushoro gwebintu e’byomuntu yagura gwakiira ogwebiyaguza, ekirikwahukana ni VAT eshemereire okukugaruribwa. Omuntu o’muryeki nabasa okushaba URA okumugaruriza e’sente zaba nizirenga miliyoni ikumi (10.m), ninga okwihaho kwaba kutarikwikirizibwa okushashugwa omubiiro ebyomumeisho.
- OMURINGO OGU VAT ERIKUKORAMU
VAT neshorogwa ohamyanya etarikushwana omukukora ebintu nobuhereza. Omuntu yareta ebintu omwihanga ninga akakora ekintu, nibyihwaho VAT ahabyakozesibwa okukora ekintu eki hamwe nenshohoza eyabaho. Omuntu yaguza orikuguza omubwingi, nibihaho VAT. Entanisa eryahagati eya VAT eyibarikushara hamwe neyibashara nezibarikushashura. Eki nikigumizamu okuhisya ahebintu ninga obuhereza birahikire ahamuguzi owahamuheru orikushashura VAT yoona, ekirikumanyisa ngu VAT nomushoro ogurikushashugwa omuguzi owahamuheru.
- Omuntu orikukora ninga orikwenda okukora emirimo e’yabizinesi ashemereire okushaba okuhandikwa aha VAT, yaba ebintu nobuhereza abyaguzibwa nibyihwaho VAT emyezi eshatu ekuratine omumwaka byarenga ninga birihihi o’kurenga Shs. 37.5 miliyoni ninga yaba emyezi ikumi nebiri, ebiguzibwe omumwaka ebirikwihwaho VAT byarenga Shs. 150m. Ebintu nobuhereza obu nibibasa okubarigwa aharibusha ninga ahari 18%.
- Omuntu ari omunyaUganda, ninga ekitongore ekirikukora emirimo yebyobushubuzi ninga a’barikwenda okukora emirimo egi ashemereire okushaba okuhandikwa aha VAT oyihireho ebyaguzibwa.
Okuhandikwa aha VAT nikubaho omumiringo ebiri i.e omuntu yashaba okuhandikwa ayekundire ninga ogyemigwe:
- Okugyemwa Okwehandikisa
Omumyezi eshatu omuntu yaba agurize ebirikwihwaho omushoro omuhendo gwabyo o’gutariho VAT birikurenzya Shs. 37.5m, ninga Shs. 150m Omumyezi 12, omuntu ogwe ayiine o’kwehandikisa aha VAT aho-naho. Ninga, yaba natekateka ngu omubwiire o’bwemwezi eshatu eyomumeisho omumwaka byoona ebyagurize ebirikwihwaho omushoro nibibasa okurenzya Shs. 37.5m ninga Omumyezi 12 nibibasa Shs. 150m, aho omuntu ogwe NATEKWA okuhandikwa aha VAT.
- Okwehandikisa Oyekundiire
Omuntu owebiyaguza bitarikurenga Shs. 37.5m eya burimwezi eshatu ninga Shs. 150m omumyezi 12 nabasa okushaba okuhandikwa ayekundire. Omuntu nkogu ayiine o’kuhamiza URA ngu ayiine omwanya ogokukoreramu oguhamire/gumwe, nabasa o’kubiika ebihandiko ebihikire kandi nomuntu ashemiire.
Komishona Omukuru nayija okuhandika omuntu arikushaba okuhandikwa ayekundiire kandi amuhe satifiketi (TIN) okwihaho
- Komishona Omukuru yagiramu okubanganisa ngu omuntu ogu tayiine omwanya gumwe ogwarikukoreramu bizinesi;
ninga
- Komishona Omukuru ayiine enshonga nkuru e’zokwikiriza ngu omuntu:
- Tarabiike ebihandiko ebihikire ebirikushwana nebibizinesi yeye erikukora.
- Taraheyo ritanizi ezirikwesigwa burizooba; ninga
- Tashemiire kandi timuntu ohikire okuhandikwa.
Omubushoborozi, Komishona Omukuru nabasa obutikiriza omuntu okuhandikwa yaba;
- Ateine akawunti omu banka.
- Enyimaho yabeire ayehandikisize aha VAT konka akaremwa okukora emirimo yeye ahansi yeiteeka e’rya VAT.
NB: Okushaba o’komuntu kwayangwa, nayija okumanyisibwa ahabwenki.
Okubara VAT omuhendo gwebintu gwaba gutarikushoborokyegwa
VAT ahabintu ninga obuhereza bwoona ahi, omuhendo kutarikushoborokyegwa kurungi eshemereire okubagwa okurugirira ahamuhendo o’gwakatare akarikubasika aha shaha eyokugaba ebintu; nkokuhingana ebintu nobuhereza, ebiconco, ebyokukozesa nkeiwe.
Obujunanizibwa wamara okuhandikwa aha VAT
Ahanyima yokwehandikisa, omuntu ashemereire o’ku:
- Okubara kandi akeiha VAT ahabintu arikubahereza riciti yomushoro eyebintu nobuhereza ebyaguzibwa.
- Ayehandikise kandi akozese EFRIS okuhereza riciti nebihandiko.
- Atekemu VAT ritani omubiiro 15 bwanyima yahamuheru o’gwokwezi. EFRIS Nebasisa ritani ezijwize kandi omuntu ashemereire okukyebera yaba amazima a’gomuritani gahikire.
- Ashashura VAT erikuruga omu ritani yabo omubiiro 15 bwanyima ahamuheru o’gwokwezi. Obwahati, ritani yatekwamu, akapapura akokushashuriraho nikashohoreraho ahonaho.
- Abiike ebihandiko ebihikire.
Oku EFRIS erikukora na VAT
EFRIS nikikuru munonga eki bizinesi erikukozesa okuha riciti ninga ebihandiko reero ekareberera ebintu okubirikutambura omubwiire oburibwe. Abashashuzi bomushoro boona bashemereire okukozesa EFRIS okuhereza riciti nebihandiko ba kasitoma babo. Nekindi bashemereire okugura okuruga ahabashubuzi abarikutekwa kubahereza riciti nebihandiko ebintu ebibagura byaba birimu VAT. Konka, nabandi bashubuzi abatarehandikisize aha VAT, nibabasa o’kukozesa EFRIS bekundiire (baba nibahereza riciti ba kasitoma babo).
Oku EFRIS erikuhwera abashubuzi omukwanjura VAT owa URA
VAT nebarigwa aha 18% buri rurengo orwekintu ekyongigwemu omutindo. Buri bizinesi eryomukukora netunga okusharigwaho aha VAT eyashashwigwe.
Nahabwekyo, EFRIS nekozesibwa okurebuza VAT arikubagwa ahari-buri rurengo.
Ekyokureberaho
|
Description |
Price Without VAT |
VAT Rate |
VAT Amount |
Price with VAT |
|
Okugura |
1,000/= |
18% |
180/= |
1,180/= |
|
Okuguza |
1,500/= |
18% |
270/= |
1,770/= |
- Omukyokureberaho aharuguru, omushubuzi yagura ebintu okurabira omu EFRIS ahari 1,000/=, 180/= nizihika nizihwaho. Egi niyo VAT eyasharigwa ahamushubuzi.
- Omushubuzi yaguza ekintu nikyo-kimwe arikukozesa EFRIS ahari 1,500/=, nabara 18% nka VAT eya 270/= ahari kasitoma weye.
- Nahabwekyo, VAT ahabiyaguza- VAT ahabiyagura ie 270/= – 180/=.
- Nahabwekyo bizinesi neshashura 90/= owa URA.
- Ekirarugemu nokugaruruza omushubuzi, omushoro ogutariho, ninga omushoro ogokushashura owa URA.
Omushubuzi yakozesa EFRIS, ekibaro aharuguru nikyebara. Ahabwiire obwokutamu VAT ritani owa URA, nabasa okuhamya ninga okuhindura ebirikumukwataho atakahireyo ritani owa URA.
Oburungi bwa EFRIS
EFRIS Nebasisa omuntu o’ku:
- Okumanya ebintu, okwerinda obushuma nokurebuza bizinesi yawe eshaha yoona, ahorikuba ori hoona aho okyendeza ahamugugu ogokukora bizinesi.
- Okubiika ebihandiko ebihikire okurabira omu kompyuta okureeba ebyaguzibwa hamwe nemishoro ehikiine.
- Okugarurizibwa emishoro juba, aho kuhereza bizinesi amaani a’gokukora e’sente nyingi.
- Oburinganiza nobuhikire obwokugyereka omushoro gwawe ekirikukyendeza okuhagana okutari-koburinganiza omu bizinesi.
- Okutunga ritani ezijwize Nahabwekyo harugaho emitango ahabwokukyereregwa ninga kuremwa kutamu ritani.
- Okukyedeza ebizibu ebyokunaga ebihandiko ahabwokugirangu nibiba bibikigwe omu kompyuta.
Oburungi bwokwehandikisa aha VAT
- Okuba nobushoborozi obwokuguza omubwingi ninga bizinesi erikwesigwa ekirikutuma yakora amagoba mingi nokukura juba.
- Okwihaho obutanguhigwa oburikuruga omukugyerekwa o’kutari-koburinganiza.
- Okwihaho emishango erikukwatirana nokuhandikwa aha VAT, okutamu ritani hamwe nokuremwa o’kushashura.
Ebibonerezo ebirikukwata aha VAT
|
SN |
Omushango |
Ekibonereza |
|
1. |
Okuremwa okushaba okuhandikwa |
Okudabuzamu omushoro ogushemereire okushashugwa okuruga ahamuheru obwokwehandikisa okuhisya obwo’muntu arashabe okuhandikwa na Komishona Omukuru ninga Komishona ahandike omuntu o’gwe. |
|
2. |
Okuremwa okutamu ritani omubwiire |
Okongyeraho; a) Emitwaro abiiri; ninga, b) Amagoba ga 2% gongyegwamu ahabwobutashashura ritani eyatigwemu obwiire obwo. |
|
3. |
Okuremwa okushashura omushoro ebiiro bitakahikire ninga ahabiro ebyo |
Ekibonerezo ahamushoro ogutashashwigwe nigubarigwa aha 2% zongigwe ahamushoro ogurikubanjibwa. |
|
4. |
Okuremwa okubiika ebihandiko ebihikire omubwiire o’bwokushoreramu |
Okudabuzamu omushoro ogushemereire kuba nigushashugwa obwiire obwo. |
|
5. |
a) Okukora okuhayo okugwire owomukozi wa URA ninga, b) Okureka ebyagambigwe owomukozi wa URA, ekintu kyona ekitarimu nikihabisa kandi,
i. Omushoro oguhikire ogushemereire okushashugwa omuntu nigurenga ogwagyerekigwe ahabwokugirangu hakahebwayo ebigwire ninga ebyokuhabisa; ii. Omuhendo gwesente ezokukugaruriza gukaba gugwiire; iii. Omuntu akahayo ritani ezigwiire. |
Okudabuzamu omushoro omwingi, ninga ezokukugarurigwa. |
Ekitarikutujunanizibwa: Obutumwa obu nkekiragiro nobwokumanyisa nokuhereza obuhabuzi ba kasitoma beitu. Hatarigira eshaha nemwe eyibwakozesibwa omumeisho gamateka agarikureberera obugabe obwabantu; kandi nibibasa okuhinduka habamu empinduka omwiteeka e’ryomushoro hamwe nebindi biragiro ebirikureberera omushoro.
