Agri-Input Dealers

Ebirukukozesebwa mu buliimi ni biha?

Ebirukukozesebwa mu buliimi nibwo ebi ebirukutekebwa omu itaka nekigendererwa kyokwongera ha magesa g’omuliimi. Nibisobora kuba ekintu kyona kurugira kimu hansigo enungi rundi ezomutindo ogwahaiguru kuhikira kimu ha turakita ezomulembe. Binu nibibaganizibwamu mwebwo ebikozesebwa bulikiro hamu nebwo ebirukwetaga ensimbi nyingiho baitu tibikukira kuhindurwahindurwa. Ebikozesebwa bulikiro nibwo ebyo omuliimi omuuke akozesa bulikiro katugambe ensigo ezomutindo, orweezo, emibazi eyokwita ebihuka hamu nebirwaire mu birime, emitego yebihuka, amaizi nebindi nkebyo. Binu ebirukwetaga ensimbi enyingiho nibikira kuba ebi mu bika byebyoma ebya tekinoloje katugambe turakita, ebirukusiba obutimba obya nailoni, enfuka eza turakita, obwoma ebitukukozesebwamukufuhiira mubwire obwekyanda nebindi nkebwo.

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Abasubuzi by’ebirukukozesebwa mubuliimi baba bake emirundi enyingi betongoire mukusubura rundi ba ajenti bebirukukozesa mubulimi nk’emibazi y’ebihuka. Omusubuzi weburukukozesebwa mubuliimi nuwe ogu arukutunda, kugaba ebikozesebwa mubulimi nk’ensigo, orwezo, ebibazi ey’ebilime, ebyokulya by’ebisoro nempereza endi eyerukwetagisa hali abaliimi n’abaliisa.

Omusubuzi w’ebirukukozesebwa mubuliimi aina obujunanizibwa bwokurora ngu ebirukuzosebwa nebi ebikwatiraine n’obuliimi biroho haby’omulimi mubwire obuhikire rundi mu sizoni kandi nokuha amagezi hali abalimi n’abalisa habikwatiraine ha bulimi hamu n’obuliisa obwahamu, kurwanisa ebihuka, kurolerra hamu n’endisa y’ente n’enkora endi yoona eyekwatiraine mukulima hamu n’obulisa.

Abalimi hamu nabalisa bona mu Uganda abaine entahya kuruga mu mirimo enu, nibasabwa kwehandikisa n’ebitongole binu;

Uganda Registration Services Bureau (URSB) habw’okuhandikisa Kampuni rundi ebaruha eyerukugumya obworaba noyehandikisa nk’omuntu buntu.
Uganda Revenue Authority (URA) habw’emisoro

Kinu kikuru:

Hanyuma y’okwehandikisa, omulimi rundi omuliisa nasabwa kuhikiriza ebirukwetagisa rundi ebisabirwe ebitebe ebiroho mumateka nka binu;

Minisiture ey’obulimi, obuliisa hamu n’ebyenyanja.
Ekitebe ekirukugaita abalimi n’abalisa(UNFFE)

Ha muntu owabulikiro

Endanga muntu
Ebaruha ey’okugumya bizinesi yawe

Hali ebitebe rundi kampuni

Empapura za Kampuni Fomu 20
Ebaruha ey’okugumya bizinesi yawe

Click her /Miga hanu habirukukwata hakuhandikisa obusubuzi byawe

Nosabwa kubungira ekibanja ekya URA hali ura.go.ug
Miga hanu/Click here kwehandikisa nk’omuntu owa buli kiro
Miga hanu/Click here kwehandikisa nk’ekitebe rundi Kampuni

Nk’omuhi w’omusoro, oina obugabe obukuhebwa. Baitu oina obujunanizibwa naiwe obwoine kuhikiriza.

Miga hanu/Click here hali ebi ebirukukwata ha bugabe n’obujunanizibwa bw’omuhi w’omusoro.

Nosemerra okulinda ebihandiiko byona ebirukukwata ha busubuzi bwawe, kikuru kuteka ebiro by’okwezi habihandiko nukwo kikukonyere okwetegereza aripota ya bwiire ki. Ebihandiiko harumu nka binu;

Ebirukukwata hali entahya
Risiti ezitungirwe n’ezo ezigabirwe
Empapura ezisasulirweho
Empapura ezigulirweho kuruga aheru y’ihanga
Empatani ezikozirwe
Ebirukukwata aha bank
Ebaruha ez’okugaba emirimo y’abakozi n’ebikugumya ngu emisara nesasurwa kurungi
Ensasura eyebirukukozesibwa katugambe amaizi na masanyalaze
Ebiguzirwe n’okutundwa
Ebihandiiko ha bikwato ebikozesebwa nka komputa nebindi
Ebirukukwata ha barukubanja n’abarukubanjibwa

Okwahura ebihandiiko byona ebirukukwata hakusubura omu rulimi orungereza/orujungu
Obworaba noyenda kwahura ebihandiiko omu rulimi orundi rwona, oina kuhandiika nosaba okwikirizibwa okuruga hali Kamisona w’ekitongole ky’omusoro, nohayo ensonga habwaki nokora ekyo
Nambere ebihandiiko bitali omu rujungu, nikikwetagisa okusasura omuhinduzi, owasemerire okugumibwa Kamisona w’ekitongole eky’omusoro
Linda ebihandiko mumulingo ogurasobozesa kubara rundi kulengebwa omusoro
Linda ebihandiiko nkoku bisemerire okumara emyaka etano hanyuma ey’obwire bwabyo okuhwaho, nukwo kikukonyere okuba n’ekyo’kuroraho habwire oburukuba niburorwaho
Ebihandiiko ebyahwirwe bisemerire okuba nibisoborra ekirukumara kandi birindirwe omu mulingo ogw’okubizora bwango kandi nibirahuka okwongerwaho omutindo ogurukwetegerezibwa.

Omuntu weena ali mu busubuzi bw’ebirukukozesebwa mubulimi nasabwa kwehandikisa habw’omusoro ogw’entahya. Omusoro ogw’entahya mukutwaliza hamu guba hali ogu rwine entahya, kabe muntubuntu, kitongole hamu nebitebe rundi abarukukorra hamu mumukago.

Omusoro gwa Kampuni Ogwentahya

Omusoro ogw’entahya habwa Kampuni gubarwa ha bicweka 30 buli 100 (30%). Omusubuzi webirukukozesebwa mubulimi kuraba mu kampuni aina kwehandikisa habw’omusoro gunu.

Omusoro ogw’entahya

Omusoro ogw’omuntu ogwentahya gusigikira mwidara ery’omuntu harukugwa mu ntahya ye.

Miga hanu ha birukukwata hambalirra y’omusoro ogw’entahya ey’omuntu.

Omusoro ogwa bakozi abarukutunga omusaara (PAYE)

Omusoro gunu nigusasurwa abakozi abarukutunga omusaara gwona hamu ogurukukira ha muhendo ogwa Shs.235,000 buli mwezi. Gunu omusoro gukwatirwayo buli mwezi kandi guherezebwa mu URA ogu arukusasura omusaara.

Miga hanu hali ebirukukwata ha kwoleka embalirra y’omusoro ogw’abakozi

Omusoro ogwa Withholding tax – gunu gwija kusasurwa omusubuzi w’ebirukukozesebwa mubulimi obwaratunda obwingi bwebintu oburukukira ha UGX 1,000,000 hali ajenti wa withholding tax.

Miga hanu/Click here hali ebirukukwata ha kwoleka embalirra yawe.

Hanyuma yokutekamu embalirra yawe, nosabwa kusasura omusoro kuraba mu mihanda eyetekerweho nuho hali za banka, mobailu mane, VISA, Mastercard nebindi.

Manya kinu: ensalesale y’okusasura omusoro hamu nokwoleka embalirra yawe eba emu.

Miga hanu/Click here habwo kuhandikisa kusasura omusoro

Description	Tax incentive
Ebyoma ebirukukozesebwa mu kufuhirra	· Omusoro ogwa VAT kukaihwaho hali obo abarukuleta ebikwato binu mw’ihanga kusigikira ha iteeka lya VAT. · Emisoro yoona ihirweho hali abo abarukubireta mwihanga kandi bali mu mulimo gw’obulimi kusigikira ha rukarra orwa 5 mu iteeka erya East African Community Customs Management 2004.
Emibazi ey’obulimi (emibazi erukwita ebirwaire hamu nebihuka)	· Omusoro ogwa VAT kukaihwaho hali obo abarukuleta ebikwato binu mw’ihanga kusigikira ha iteeka lya VAT. · Emisoro yoona ihirweho hali abo abarukubireta mw’ihanga kandi bali mu mulimo ogw’obulimi kusigikira ha rukarra orwa 5 mu iteeka erya East African Community Customs Management Act, 2004.
Ebikosezebwa mu kusemba n’okusiba ebintu ebyo kutundibwa aheru y’ihanga	Emisoro yona ihirweho obu birukuba bireserwe mw’ihanga nekigendererwa kyokukozesebwa habwe ebintu kugenda aheru y’ihanga.
Ebyoma ebirukulima, kubyara hamu nebyo ebirukukozesebwa mukwanjara orwezo.	· Omusoro ogwa VAT kukaihwaho hali obo abarukuleta ebikwato binu mw’ihanga kusigikira ha iteeka lya VAT. · Emisoro yoona ihirweho hali abo abarukubireta mwihanga kandi bali mu mulimo gwobulimi kusigikira ha rukarra orwa 5 orya East African Community Customs ManagementVAT Exempted when imported by dealers under the VAT Act.
Orwezo Orwezo nibyo ebi ebirukukozesebwa mukwongera ebirisa mw’itaka rundi habirime byonyini. Nibisobora kuba byobuzarwa rundi bikozirwe kuruga mu bintu ebindi	· Emisoro yoona ihirweho kusigikira ha rukarra orwa 5 orya East African Community Customs Management, 2004 hanyuma yokwikirizibwa Minisiture ey’obulimi, ebisoro hamu n’ebyenyanja.
Ensigo ezokusiga hamu n’ezokusimba. Ensigo kimera ekiswekerwe habwokukirinda mukukura.	· Emisoro yoona ihirweho kusigikira ha rukarra orwa 5 orya East African Community Customs Management, 2004 hanyuma yokwikirizibwa Minisiture ey’obulimi, ebisoro hamu n’ebyenyanja.
Emibazi eyokufuhirra ebisoro	· Omusoro ogwa VAT kukaihwaho hali obo abarukuleta ebikwato binu mw’ihanga kusigikira ha iteeka lya VAT. · Emisoro yoona ihirweho hali abo abarukubireta mw’ihanga abali mu mulimo gw’obulimi kisigikira ha rukarra orwa 5 orya East African Community Customs Management Act, 2004.
Ebyokulya by’ebisoro	· Omusoro ogwa VAT kukaihwaho hali obo abarukubireta mw’ihanga kusigikira ha iteeka lya VAT. · Emisoro yoona ihirweho hali abo abarukubireta mw’ihanga abali mu mulimo gw’obulimi kisigikira ha rukarra orwa 5 orya East African Community Customs Management Act, 2004.

Habyo kwongera kumanya okurukukiraho, bungira ofisi eya URA enyakuli haihi naiwe oyambibwe rundi kozesa esimu zaitu ezitakusasulirwa 0800117000/0800217000 rundi WhatsApp: 077214000

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Agri-Input Dealers

Abasubuzi by’ebirukukozesebwa mubuliimi nibaha?

Abasubuzi by’ebirukukozesebwa mubuliimi nibehandikisa bata haby’omusoro?

Ninyetagisibwa ki kwehandikisa habw’emisoro?

Nimpandikisa nta obusubuzi bwange oby’ebirukukozesebwa mu bulimi hamwe emisoro?

Obugabe n’obujunanizibwa byange nibuha nk’omuhi w’omusoro?

Ebihandiko nibiha ebinsemerire okwahurwa?

Ninyetaga okumanya ki ebirukukwata ha kwahura ebihandiko mu busubuzi bwange obw’ebirukukozesebwa mu bulimi?

Misoro ki erukukwata hali ogu ali mubusuzi obw’ebirukukozesa mubulimi?

Ninyoleka nta embalirra yange rundi Ritani habwobusubuzi bwange obw’ebirukukozesebwa mubulimi?

Ninsasura nta emisoro mu URA?

Haroho buyambi byona hamusoro oburoho hali omusubuzi w’ebirukukozesebwa mu bulimi?

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