Okulima Ebyakyo Nokubitunda Aheru Y’ihanga
Kulima ebyakyo kiki?
Kulima ebyakyo nugwo omulimo gw’okubirima hamu n’okubitunda. Nuho hali kubirima nokubirolerra, kubitekaniza habwo kubitunda, kubitunda hamu nokuhitwara hali abaguzi.
Ebirungi ebirukuruga mukuliima ebyakyo harumu ebyakyo, ekimera kyonyini, ebyakyo ebiri mubikwato, ebimera ebito ebyokusimba hamu nebyo ebiyungirwe.
Omulimo egw’ebyakyo gunu guli gumu hali emirimo ekumi eyerukukiraho kutyahiza ihanga sente ezaheru ebu netahya haihi milioni 30 eza dola kuruga aheru y’ihanga. Ebyakyo ebirukulimwa mu Uganda haihi byona nibitundwa aheru y’ihanga obu ebichweka 98 hali buli 100(98%) nibitundibwa munsi ya Netherlands. Hali binu ebichweka 90 hali buli 100(90%) nibitundwa kuraba mubutale bya laisi rundi okisoni kandi ebichweka 10 buli 100(10%) nibitundwa hali abaguzi be byakyo kinomu. Ebyakyo ebirukulimwa mw’ihanga nibisinga kuba ebya rozi.
Kinu nikimanyisa ebintu ebyobusubuzi hamu n’obuhereza ebiturukibwe rundi ebikozirwe mw’ihanga kuguzibwa hali abaguzi kuruga mw’ihanga erindi. Kutunda aheru y’ihanga kikuru muno byabyokuba nikiha abantu hamu na kampuni akatale habw’ebintu byabo.
Abalimi bona mu Uganda abarukutunga entahya kuruga mu murimo yabu baina kwehandikisa na;
- Uganda Registration Services Bureau (URSB) habyokuhandikisa kampuni rundi kutunga ebaruha eyerukugumya habwo muntu buntu.
- Uganda Revenue Authority (URA) habw’emisoro
Kinu kikuru:
Hanyuma y’okwehandikisa, omulimi nasabwa kuhikiriza ebwetago rundi ebisabirwe ebitongole ebiroho mumateeka nka binu;
- The Uganda Flowers Exporters Association (UFEA)
- Uganda National Farmers Federation (UNFFE)
- Uganda Hortech Limited (UHL)
- Uganda Flowers Exporters Association (UFEA)
- Uganda Horticultural and Allied Workers’ Union (UHAWU)
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 okwehandikisa
- Nosabwa kubungira ekibanja ekya URA hali ura.go.ug
- Miga hanu kwehandikisa nk’omuntu owa buli kiro
- Miga hanu kwehandikisa nk’ekitebe rundi Kampuni
Iwe nk’omuhi y’omusoro oina obugabe obukuhebwa kandi haroho obujunanizibwa obwokutekwa kwikiriza
Miga hanu hali ebi ebirukukwata ha bugabe n’obujunanizibwa bw’omuhi w’omusoro
Oine kwahura ebihandiko byona ebirukukwata hali obusubuzi byawe. Kikuru muno kwahura ebihandiko ebitekerweho ebiro by’okwezi nukwo kikuyambe kumanya ebihandiko binu byakasumi ki. Nuho hali ebihandiko binu;
- Ebihandiko ebirukwoleka entahya
- Risiti z’ebiguzirwe hamu nezirukwoleka ebikubangibwa
- Empapura z’okusasurraho
- Orukarra erukwoleka ebiguzirwe aheru y’ihanga
- Endagano ezikozirwe
- Empapura eza Bank
- Ebbaruha z’abakozi n’obujulizi oby’okusasura omusaara
- Ebihandiko ebirukwoleka ensasura eyebi kozesebwa katugambe amaizi
- Ebihandiko by’ebintu ebyokutunda rundi sitooka
- Aborukubanja hamu nabo abarukukubanja
- Yahura ebihandiko byona eby’obusubuzi omu rulimi orungereza.
- Obworaba noyetaga kwahura ebihandiko mu rulimi orundi rwona, tekamu kusaba kwawe obu noyoleka ensonga hali Kamisona otunge orusa.
- Nambere ebihandiko biri murulimi orutali orungereza, noija kusabwa kutwara obujunanizibwa obwokuhindura mu rulimi orungereza obu nokozesa omuhinduzi rurabizibweho Kamisona.
- Yahura ebihandiko mumulingo ogurasobozesa kubara omusoro gwawe.
- Yahura ebihandiko habwe emyaka etaano hanyuma yabuli mwaka ogw’ebyemisoro kuhwaho habw’ebiro eby’omumaiso.
- Nosabwa kwahura ebihandiko byawe oby’obusubuzi kumara hakiri emyaka etaano(5) habwire byona.
- Ebihandiko ebyahwirwe bina kuba bine ebyo ebirukumara kandi bina kwahurwa mumulingo ogu ogurukwetegerezibwa.
Omuntu weena anyakuli mubusubuzi by’obulimi, nasabwa kwehandikisa habw’omusoro ogw’entahya. Omusoro ogw’entahya mukutwaliza hamu guli ha buli muntu rwine entahya, kabe muntubuntu, ekitebe, kampuni rundi abo abarukukorra hamu mumukago.
Omusoro gwa Kampuni Ogwentahya
Kulenga omusoro ogw’entahya habwa Kampuni gubarwa ha bichweka 30 buli 100 (30%). Omulimi w’ebyakyo natekwa kwehandikisa habw’emisoro.
Omusoro gw’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 gunu nigusasurwa abakozi ab’omusaara abarukutunga omusaara gwona hamu ogurukukira ha muhendo ogwa Shs. 235,000 buli mwezi. Gunu omusoro gukwatirwayo buli mwezi ogu arukusasura omusaara kandi niguherezibwa mu URA.
Miga hanu habwembalirra y’omusoro ogw’abakozi
Omusoro ogwa Withholding tax – gunu nigwija kusasurwa omulimi w’ebyakyo obwaratunda ebyakyo hali ogu ajenti womusoro gunu ebirukuraba hamuhendo gwa Shs. 1,000,000
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#) n’emihanda endi eyetekerweho.
Kinu kikuru: ebiro eby’ensalesale ebyokusasura omusoro nibyo bimu nebyokutekamu ritani yawe.
Miga hanu haby’okuhandikisa okusasura
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Ebintu |
Obuyambi hamusoro |
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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 mw’ihanga kandi bali mu mulimo gwobulimi kusigikira ha rukarra orwa 5 orya East African Community Customs Management 2004.
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Emibazi ey’obulimi (emibazi erukwita ebirwaire hamu nebihuka) |
· Omusoro ogwa VAT kukaihwaho hali obo abarukuleta 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 Act, 2004. |
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Ebintu ebirukukozesebwa mu kusiba eby’obusubuzi habwokubitunda aheru w’ihanga |
Emisoro ihirweho kasita biba bireserwe mw’ihanga nekigendererwa ky’okubikozesa mu kusiba ebintu habyokubitunda aheru yihanga. |
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Tiharoho obusuru (stamp duty) hamusimbo kwokutunga loni, lizi ha itaka, kwongera ha migabo rundi kuhingisa amabara mukutunga itaka. |
Rukuyambibwa: Ogu rukukorra mukichweka ekitekerweho habwa amakorro rundi ogu rwine ikorro hamu nogu rukukorra aheru yekikaro kinu baitu ali mubusubuzi oby’obulime. Aina kutekamu sente ezitali hansi ya milioni 10 eza Amerika hali abatali basibensi kandi 300,000 eza Amerika habwa abantu ba for East Africa rundi 150,000 eza Amerika ikorro eriri aheru yekibuga Kampala. Kinu nikikolerwaho obwokuba otandikire kukora, binu nibikora nahali ogu ayatandikire ira mubikaro binu. Omusubuzi aine kukozesa hakiri ebichweka 70 habuli 100 kuruga mw’ihanga hali ebi ebirukwetagisibwa kuturukya ebintu kandi abakozi ebichweka 70 buli 100 kuruga mu East Afrika kandi batwale ebichweka 70 habuli 100 ez’omusara gwona hamu. |
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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.
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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. |
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Esigo ezokusiga hamu n’ezokusimba.
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· Emisoro yoona ihirweho kusigikira ha rukarra orwa 5 orya East African Community Customs Management, 2004 hanyuma yokwikirizibwa Minisiture ey’obulimi, ebisoro hamu n’ebyenyanja. |
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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