Ahabanza / Imisoro y'imbere mu gihugu / Umusoro ku nyungu / Umusoro ku nyungu w’umuntu ku giti cye /
Search
Umusoro ku musaruro w’umuntu ku giti cye
Umusoro ku musaruro w’'umuntu ku giti cye (PIT) usoreshwa ku musaruro wabonywe n'umuntu ku giti cye. Usora utuye mu Rwanda yishyura umusoro ku musaruro w’umuntu ku giti cye ufite inkomoko mu Rwanda no mu bikorwa bisoreshwa akorera mu mahanga.
Ariko mu gihe, usora utari utuye mu Rwanda mu gihe cy’imyaka itanu (5) ibanziriza igihe aturiye mu Rwanda, asonewe umusoro ku musaruro w’umuntu ku giti cye ku musaruro ukomoka mu mahanga mu gihe cy’imyaka itanu (5) ibarwa uhereye igihe afatwa nk’utuye mu Rwanda, iyo ari inzobere cyangwa umunyamwuga ukora mu buryo butaziguye mu kigo gikora ibikorwa byemewe mu rwego rw’Ihuriro Mpuzamahanga ry’Imari rya Kigali usora udatuye mu Rwanda yishyura gusa umusoro ku musaruro w’umuntu ku giti cye ufite inkomoko mu Rwanda.
Umusaruro w’umuntu ku giti cye usoreshwa ukubiyemo umusaruro wose uva mu bucuruzi, mu murimo cyangwa ibindi bikorwa b’ishoramari. Muri ibyo harimo:
- Umusaruro uvuye mu bucuruzi bw’ibintu na serivise biri mu Rwanda ndetse n’umusaruro uvuye mu murimo.
- Umusaruro winjijwe n’abanyabugeni, abahanzi mu bikorwa byakorewe mu Rwanda.
- Umusaruro wavuye mu byakozwe n’umuntu udatuye mu Rwanda abinyujije mu cyicaro gihoraho mu Rwanda
- Umusaruro uturutse mu mitungo yimukanwa cyangwa itimukanwa, Ubworozi n’umusaruro uvuye mu buhinzi n’amashyamba cyangwa ubucuruzi bw’imitungo imeze nk’iyo.
- Inyungu ku migabane ya za sosiyete ifite icyicaro mu Rwanda.
Usora utuye mu Rwanda yishyura umusoro ku musaruro w’umuntu ku giti cye ufite inkomoko mu Rwanda no mu bikorwa bisoreshwa akorera mu mahanga naho umusoreshwa udatuye mu Rwanda asoreshwa gusa umusoro ku nyungu bwite ufite inkomoko mu Rwanda.
Umusaruro usoreshwa ubarwa ku mubare uburungushuye w’amafaranga y’u Rwanda igihumbi (1.000 FRW) kandi ugasoreshwa ku nyungu nyakurihakurikijwe imbonerahamwe zikurikira:
Umwaka wa mbere ukurikira itariki iri tegeko ritangiraho gukurikizwa:
| Inyungu y’umwaka itangwaho umusoro mu mafaranga y’u Rwanda | Igipimo cy’umusoro | |
| Kuva | Kugeza |
|
| 0 | 720,000 | 0% |
| 720,001 | 1,200,000 | 20% |
| 1,200,001 | Kuzamura | 30% |
Kuva mu mwaka wa kabiri ariwo 2023, hakurikizwa ibipimo bikurikira:
| Inyungu mu mafaranga y’u Rwanda | Igipimo cy’umusoro | |
| Kuva | Kugeza |
|
| 0 | 720,000 | 0% |
| 720,001 | 1,200,000 | 10% |
| 1,200,001 | 2,400,000 | 20% |
| 2,400,001 | Kuzamura | 30% |
Icyakora, nyir’igikorwa cy’ubucuruzi giciriritse (Frw 12,000,001- FRW 20,000,000) atanga umusoro ucishirije, ungana n’atatu ku ijana (3%) y’ibyacurujwe mu mwaka.
Nyir’igikorwa cy’ubucuruzi giciriritse ashobora gusaba kureka gusoreshwa ku nyungu zicishirije, agahitamo gusoreshwa umusoro ku nyungu nyakuri, iyo yiyemeje gukora ibaruramari rikurikije amategeko abigenga.
❖ Iyo ahisemo gusoraku nyungu nyakuri,agomba kubimenyesha Ubuyobozi bw’imisoro, kandi icyo cyemezo ntigihinduka mu gihe cy’imyaka itatu (3) uhereye igihe amenyeshereje Ubuyobozi bw’imisoro uburyo ahisemo.
Usora, ukora ubucuruzi buciriritse, uhitamo kwishyura imisoro ku nyungunyakuri, akora ibaruramari riciriritse risaba kubika inyandiko zikurikira:
1 ° Inyandiko y’ibyacurujwe byose buri munsi igaragaza amafaranga yose yinjiye n’imyenda.
2 ° Inyandiko y’ibyarangujwe buri munsi igaragaza ibyishyuwe mu mafaranga n’ibyafashwe ku mwenda.
3 ° Inyandiko y'amafaranga yose yakoreshejwe yerekana amafaranga yinjiye n'amafaranga yacurujwe.