Okulima Ebirime

Okulima ebirime kiki?

Okulima ebirime nukwo kuturukya ebirime kuraba mubulimi nambere hali ebyokulya by’abantu, ebyokulya by’ebisoro hamu nibyo ebyokutunda kutungamu sente.

Mukulima ebirime ebyokwihamu sente, birimwa nekigendererwa kyokubitunda aheru y’ihanga katugambe nka kaawa, pamba, etaba n’ebindi. Ebirime ebyebyokulya nibirimwa habw’okukozesa mumaka hamu nokutunda.

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Ego, oina kusasura omusoro.

Mu Uganda, harumu abantu hamu na kampuni ezitekere sente mubulimi kukira muno n’ekigendererwa ky’okutungamu sente. Nahabwekyo niharugamu entahya, kandi baina kusasura omusimbo gwabo ogw’omusoro oguhikire.

 

  • Obworaba noyetaga kuhandikisa ibara lya bizinesi yawe ey’okulima ebirime, bungira ekitongole ekya Uganda Registration Services Bureau (URSB).
  • Noija kuhebwa ebaruha eyokugumya obworahandikisa Kampuni rundi egi erukugumya kuhandikisa ibara lya bizinesi.
  • Abo abali mumulimo gunu kandi nebetaga kukingura ebikaro ebya ofisi, baina kutunga ebaruha eza lisensi kuruga mu KCCA rundi mu ofisi eza kanso.
  • Ekitongole eky’omusoro Uganda Revenue Authority habw’emisoro

Kinu kikuru:

  • Hanyuma y’okwehandikisa, omuliisa nasabwa kuhikiriza ebirukwetagisa rundi ebisabirwe ekitebe eky’ebisoro mu Kitongole eky’obulimi, obuliisa hamu n’ebyenyanja.

 

Ha muntu owabulikiro

  • Endanga muntu
  • Ebaruha ey’okugumya bizinesi yawe

Hali ebitebe rundi kampuni

  • Empapura za Kampuni Fomu 20
  • Ebaruha ey’okugumya bizinesi yawe

Miga hanu habirukukwata hakuhandikisa obusubuzi byawe oby’obulimi bw’ebirime

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

  • Miga hanu hali ebi ebirukukwata ha bugabe n’obujunanizibwa bw’omuhi w’omusoro

 

Omuntu weena anyakuli omubusubuzi oby’obulimi nasabwa kwehandikisa habyomusoro gw’entahya (atunge enamba ey’okusasurraho omusoro).

Omusoro ogw’entahya mukutwaliza hamu guli ha buli muntu rwine entahya, kabe muntubuntu, ekitebe, kampuni rundi abo abarukukorra hamu mumukago.

Miga hanu habwokwehandikisa kutunga enamba yokusasurraho omusoro

 

Ritani rundi embalirra zinu nizisana ezindi zoona ez’entahya

Miga hanu hali ebirukukwata ha kwoleka embalirra yawe

 

Hanyuma yokutekamu ritani yawe, nosabwa kusasura omusoro ogu ogwolekerwe obunoraba mumihanda enu nka banka, mobailu mane, EFT, RTGS, kadi nka VISA, Mastercard, kukozesa esimu(*285#) nemihanda endi eyetekerweho.

Kinu kikuru: ebiro eby’ensalesale ebyokusasura omusoro nibyo bimu nebyokutekamu ritani yawe

 

Omusoro gwa Kampuni Ogwentahya

Kulenga omusoro ogw’entahya habwa Kampuni gubarwa ha bichweka 30 buli 100 (30%) hali egi entahya eyebarwaho omusoro (ha ntahya yoona hamu noihaho ebisaale ebirukuikirizibwa kuturukibwa ha ntahya enu).

Omusoro gwomuntu 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 omusara (PAYE)

Omusoro ogw’abakozi ab’omusaara(PAYE) nigukwata hali ogu rukukozesa abakozi (abomwezi rundi abaleijaleija) abarukutunga omusaara gwona hamu ogurukukira ha muhendo ogwa Shs. 235,000 buli mwezi. Gunu omusoro gukwatirwayo buli mwezi ogu arukusasura omusaara.

Kinu kikuru

Omusoro ogwa WHT hamu nogwa VAT guraba hali ogu arasaramu kwongera omutindo hali ebi ebiturukire guruga mubulimi nomu byokulya kwihaho ebi ebirukuruga mu ngano.

Omusoro ogwa Withholding tax (WHT) musoro gw’entahya ogwihwa ha bintu rundi empereza habwire bwokusasura. Gwihwaho ogu rwikirizibwe (withholding tax agent) obu nasasura omuntu ondi (payee). Kakuba omuliisa w’enkooko aturukya oby’obusubuzi bye kuhingura Shs.million 1, omuntu owabihaire aija kumwihaho omusoro ogwa withholding tax ha buchweka 6 buli 100 (6%). Omuliimi naija kutunga ebbaruha eya Tax Credit Certificate enu nemukonyera kusasura omusoro mu ritani hampero y’omwaka.

Omusoro ogwa Value Added Tax (VAT) gubalirwa ha bintu ebirukukozesebwa kandi nigubarwa ha buchweka 18 buli 100(18%) gusasurwa ogu arukukozesa ebintu binu. Kuhandikwa ha rukarra eryabahi b’omusoro ogwa VAT oina kuba n’entahya erukukira millioni150 buli mwaka, rundi millioni 37.5 mu mezi 3 agahonderaine.

 

Hansi y’omulimo gw’obulime; ebirime ebiteyongirweho omutindo tibisasura omusoro gwa VAT, kinu nikimanyisa ngu abalimi abatarukwongera omutindo ha birime tibasemerire kwongeraho VAT hamuhendo ogubarukutundiraho.

 

Ebintu

Obuyambi ha musoro

Enfuka

Enfuka kikwato ekirukukozesebwa mukulima kukira muno mukwombera hamu nokulima.

·       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 Management

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 Management.

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.

Turakita ez’obulimi

·       Omusoro ogwa VAT kukaihwaho hali obo abarukuleta ebikwato binu mw’ihanga kusigikira ha iteeka lya VAT.

·       Emisoro yoona ihirweho obukuba zireserwe mw’ihanga abo abali mubulimi kusigikira ha rukarra orwa 5 orya East African Community Customs Management, 2004.

Esigo ezokusiga hamu nezokusimba

 

·       Emisoro yoona ihirweho kusigikira ha rukarra orwa 5 orya East African Community Customs Management, 2004 hanyuma yokwikirizibwa Minisiture ey’obulimi, ebisoro hamu n’ebyenyanja.

 

 

Description

Tax incentive

Hoes

A hoe is a long- handled gardening tool with a thin metal blade, used mainly for weeding and breaking up soil.

  • VAT Exempted when imported by dealers under the VAT Act. 
  • Exempted from all taxes when imported by persons engaged in agriculture under the 5th Schedule of the East African Community Customs Management

Ploughs, Harrows, seeders, planters and transplants, manure spreaders and fertilizer distributors

  • VAT Exempted when imported by dealers under the VAT Act.
  • Exempted from all taxes when imported by persons engaged in agriculture under the 5th Schedule of the East African Community Customs Management Act, 2004.

Fertilizers

A fertilizer is any material of natural or synthetic origin (other than liming materials) that is applied to soils or to plant tissues (usually leaves) to supply one or more plant nutrients essential to the growth of plants

  • Exempted from all taxes under the 5th Schedule of the East African Community Customs Management Act, 2004 upon approval by the Ministry of Agriculture, Animal Industry and Fisheries.

Agricultural Tractors

  • VAT Exempted when imported by dealers under the VAT Act. Exempted from all taxes when imported by persons engaged in agriculture under the 5th Schedule of the East African Community Customs Management Act, 2004.

Seeds for sowing, spores and cut plants

 

A seed is an embryonic plant enclosed in a protective outer covering.

  • Exempted from all taxes under fifth schedule of the East African Community Customs Management Act, 2004 upon approval by Ministry of Agriculture Animal Industry and Fisheries.

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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