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Imashini y’ikoranabuhanga mu gutanga inyemezabuguzi: Imiterere yayo muri rusange
Imashini y’ikoranabuhanga mu gutanga inyemezabuguzi (EBM) Itegeko No. 37/2012 ryo ku wa 09/11/2012 rishyiraho Umusoro ku Nyongeragaciro, mu ngingo yaryo ya 24 ritegeka abasoreshwa bose gutunga no gukoresha EBM batanga inyemezabuguzi ku bakiriya babo igihe cyose baguze igicuruzwa cyangwa serivisi. Kutabyubahiriza bivamo icyaha cyo kunyereza imisoro kiviramo ugikoze gufatirwa ibihano.
Umuntu wese ukora ibikorwa bisoreshwa birengeje miliyoni 20.000.000 z’amafaranga y’u Rwanda mu gihe cy’umwaka ushize cyangwa miliyoni eshanu mu gihembwe gishize agomba kwiyandikisha ku buyobozi bw’imisoro n’amahoro kugira ngo ajye atanga Umusoro ku nyungu mu gihe kitarenze iminsi irindwi (7) uhereye igihe uwo mwaka cyangwa icyo gihembwe byavuzwe haruguru byarangiriye.
Abitewe n’imiterere y’igikorwa cy’ubucuruzi cyangwa ku mpavu z’ubushake, ibigo bifite munsi y’amafaranga yavuzwe hejuru bishobora kwiyandikisha kuri VAT. Ikoreshwa rya EBM, imashini yatangiye gukoreshwa mu Rwanda kuva mu 2013 ntabwo ari uburyo bushya bw’umusoro ahubwo ni uburyo bucishirije kandi buboneye bwo gukusanya Umusoro ku Nyongeragaciro. Ubu buryo bugamije guhangana n’abanyereza VAT, gufasha ibigo kubika neza inyandiko n’ibitabo. Kongera uburyo bwo kurinda imisoro no kurengera abasoreshwa b’inyangamugayo kugirwaho ingaruka n’ipiganwa ritanyuze mu mucyo.
Bufasha kandi kugabanya umuzigo mu mikorere no mu butegetsi bw’ikigo cy’ubucuruzi kandi bikanatanga icyizere cy’ibipimo ngenerwaho byo ku rwego rwo hejuru mu mutekano mu kubika ahantu hizewe umutekano amakuru yerekeye imisoro. Abakoresha EBM (imashini y’ikoranabuhanga mu gutanga inyemezabuguzi) bafite inshingano zikurikira:
1° kugura ibikoresho byuzuye bikoreshwa mu buryo bwo gutanga inyemezabuguzi bwemewe ku mucuruzi wabiherewe uburenganzira;
2° Gushyira ahakorerwa ubucuruzi imashini y’ikoranabuhanga mu gutanga inyemezabuguzi;
3° gutanga inyemezabwishyu yakozwe n’imashini y’ ikoranabuhanga mu gutanga inyemezabuguzi ku mukiriya wese ugura ibintu cyangwa ukoresha serivisi; hatitawe ko aaba guhabwa cyangwa yanze kwakira inyemezabuguzi’
4° gukora ku buryo imashini y’ikoranabuhanga mu gutanga inyemezabuguzi ishyirwa ahantu horoshye kugera kandi hagaragarira abakiriya;
5° Gukora ku buryo ibintu cyangwa serivisi byagurishijwe hakoreshejwe imashini y’ikoranabuhanga mu gutanga inyemezabuguzi bigira izina ridashidikanywaho ndetse n’igipimo cy’umusoro nyacyo;
6° Gushyira ahashyizwe imashini y’ikoranabuhanga mu gutanga inyemezabuguzi icyapa cy’inyunganizi gikubiyemo ibi bikurikira:
a. izina, aderesi n’inomero iranga usora (TIN);
b. inomero yihariye y’imashini;
c. inomero ya seri y’imashini y’inyemezabwishyu;
d. Amagambo “NTA KWISHYURA IGIHE UDAHAWE INYEMEZABWISHYU”
7° Kubika kopi z’ibyanditse hakoreshejwe iyo mashini mu gihe cy’imyaka icumi (10);
8° Kiugenzura neza ko ahawe igitabo gikubiyemo amabwiriza yo gukoresha imashini igihe uwayigurishije ayitanze;
9° Kumenyesha ubuyobozi ko ahakorerwaga ubucuruzi hahindutse binyuze mu nzira zigenwa na Komiseri Mukuru;
10° Kumenyesha ubuyobzi imikorere mibi y’imashini y’ikoranabuhanga mu gutanga inyemezabuguzi mu gihe cyamasaha atandatu;
11° Kubika mu Rwanda imashini y’inyemezabwishyu mu gihe ikora cyangwa idakora;
12° Kugira amasezerano y’ubugure yemewe n’umcuruzi ubifitiye uburenganzira;
13° Guha ubuyobozi raporo ijyanye n’isimbuzwa ry’imashini y’ikoranabuhanga mu gutanga inyemezabuguzi mu masaha cumi n’abiri (12) uhereye igihe ubwo buryo bwaimburijwe cyangwa bwakuwe ahantu hagenewe kugurishirizwa kubera impamvu runaka;
14° Gusaba ubuyobozi kuvana imashini ye y’ikoranabuhanga ku muyoboro utuma imashini y’ikoranabuhanga mu gutanga inyemezabuguzi ikoreshwa mu gihe ahagaritse ibikorwa bye by’ubucuruzi;
15° Gutanga inyemezabuguzi ebyiri zanditswe n’intoki hatitawe ko umuguzi ashaka cyangwa adashaka inyemezabuguzi mu gihe nta mashini y’ikoranabuhanga mu gutanga inyemezabuguzi ikora neza ihari no kubika nibura buri gihe cy’imyaka icumi (10) imwe muri izo nyemezabuguzi hamwe n’indi y’umwimerere itangwa n’imashini y’ikoranabuhanga mu gutanga inyemezabuguzi nyuma y’uko zongera gukora nk’uko bisanzwe;
16° Gutanga inyemezabuguzi yo gusubiza amafaranga yanditswe na EBM no kubia inyandiko ijyanye n’isubizwa ry’amafaranga hakurikijwe uburyo buteganywa n’Amabwiriza ya Komiseri Mukuru;
17° Kumenyesha Ubuyobozi mu nyandiko mu masaha cumi n’abiri (12) ko imashini y’ikoranabuhanga mu gutanga inyemezabuguzi idakora mu gihe habayeho kwibwa, cyangwa ukundi kononeka kwatewe n’impamvu ntagobotorwa (force majeure) kandi iyo nyandiko igaherekezwa na kopi ya raporo itanzwe na Polisi y’Igihugu;
18° Iyo EBM idakora, umusoreshwa agomba kugura indi nshya mu gihe kitarenze iminsi umunani (8) y’akazi. Ibikorwa bishobora guhanirwa n’Ibihano bigomba kwirindwa:
Amakosa ahanirwa n’ibihano byo kwirinda:
| SN | AMAKOSA AHANIRWA | IBIHANO |
| 1. | Umuntu wese ugomba gukoresha imashini y’ikoranabuhanga mu gutanga inyemezabuguzi ugurishije ibintu cyangwa serivisi atabitangiye inyemezabuguzi y’ikoranabuhanga. | Ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda yikubye inshuro icumi (10) z’agaciro k’Umusoro wa TVA/VAT wanyerejwe. |
| 2. | Iyo umuntu yongeye gufatwa agurisha ibintu cyangwa serivisi atabitangiye inyemezabuguzi y’ikoranabuhanga | Ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda yikubye inshuro makumyabiri (20) z’agaciro k’umusoro wa TVA/VAT wanyerejwe |
| 3. | Umuntu wese ugomba gukoresha imashini y’ikoranabuhanga mu gutanga inyemezabuguzi utubahirije izindi nshingano zirebana n’ukoresha imashini y’ikoranabuhanga mu gutanga inyemezabuguzi | Ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda ibihumbi magana abiri (200.000 Frw); |
| 4. | Iyo umuntu wese ugomba gukoresha imashini y’ikoranabuhanga mu gutanga inyemezabuguzi yongeye gufatwa atubahirije izindi nshingano zirebana n’ukoresha imashini y’ikoranabuhanga mu gutanga inyemezabuguzi | Ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda ibihumbi magana ane (400.000 Frw) |
| 5. | Umuntu wese ugabanya agaciro k’ibyacurujwe bisoreshwa akoresheje inyemezabuguzi y’ikoranabuhanga | Ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda yikubye inshuro icumi (10) agaciro k’Umusoro wa TVA/VAT wanyerejwe |
| 6. | Iyo umuntu yongeye gufatwa agabanya agaciro k’ibyacurujwe bisoreshwa akoresheje inyemezabuguzi y’ikoranabuhanga | Ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda yikubye inshuro makumyabiri (20) agaciro k’umusoro wa TVA/VAT wanyerejwe |
| 7. | Mu bihano by’inyongera harimo ibi bikurikira: Gufungirwa gucuruza mu gihe cy’iminsi mirongo itatu (30), kutemererwa gupiganira amasoko ya Leta, kwamburwa regisitiri y’ubucuruzi, gutangazwa mu binyamakuru, radiyo cyangwa televiziyo. | |
Abakeneye ibisobanuro birambuye byerekeye uyu musoro n’indi misoro, babariza aha hakurikira: info@rra.gov.rw; Twitter: @rrainfo; Facebook: Rwanda Revenue Authority, Instagram: rwandarevenue, Toll Free: 3004
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