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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