Iyandikishe kuri TVA

Usora wanditse kuri TVA afite inshingano zikurikira:

1. Asabwa gushyira ahagaragara icyemezo cyo kwiyandikisha ku musoro ku nyongeragaciro kugira ngo abakiriya bakibone.
2. Gutanga inyemezabuguzi ya EBM kuri buri gicuruzwa agurishije/ cyangwa kuri buri serivise atanze.
3. Asabwa gukora imenyekanishamusoro ry’umusoro ku nyongeragaciro buri kwezi cyangwa buri gihembwe akoresheje amafishi yabigenewe (UNG11).
4.  Asabwa kuboneka igihe cyose akenewe n’abakozi b’Ikigo cy’Imisoro n’Amahoro (RRA) bashinzwe umusoro wa TVA, no kubereka ibitabo by’ibaruramari.

Hari igihe usora yishyura ibirenze ibyo asabwa kwishyura.
Gusubizwa umusoro wa TVA biba iyo TVA yishyuwe n’umucuruzi mu gihe cyo
kurangura ibicuruzwa bye irenze TVA yakiriwe n’uwo mucuruzi mu byo yagurishije.
Dore ibipimo bigenderwaho ngo umucuruzi asubizwe uwo musoro ako kanya
atabanje kujya kuwusaba:

a) Ku basora banini
Iyo TVA igomba gusubizwa umucuruzi iri munsi ya miliyoni eshanu z’amafaranga y’u
Rwanda (5,000,000 Frw), ayo mafaranga sisiteme y’imisoro iyakata mu yo umucuruzi
agomba kumenyekanisha mu gihe gikurikiraho cyo kumenyekanisha no kwishyura TVA.
 

b) Ku basora baciriritse
Iyo TVA igomba gusubizwa umucuruzi iri munsi ya miliyoni ebyiri z’amafaranga y’u
Rwanda (2,000,000 Frw), ayo mafaranga sisiteme y’imisoro iyakata mu yo umucuruzi
agomba kumenyekanisha mu gihe gikurikiraho cyo kumenyekanisha no kwishyura TVA.
 

c) Ku basora bato
Iyo TVA igomba gusubizwa umucuruzi iri munsi y’ibihumbi Magana atanu
by’amafaranga y’u Rwanda (500,000 Frw), ayo mafaranga sisiteme y’imisoro iyakata
mu yo umucuruzi agomba kumenyekanisha mu gihe gikurikiraho cyo
kumenyekanisha no kwishyura TVA.

Hakurikijwe itegeko rigenga umusoro ku nyongeragaciro, usora wasabye ko yasubizwa
umusoro ku nyongeragaciro afite uburenganzira bwo gusubizwa umusoro ku
nyongeragaciro mu gihe gikwiye. Muri uru rwego, abashoramari bafite uburenganzira
bwo gusubizwa umusoro ku nyongeragaciro basabye mu minsi cumi n'itanu (15), mu
gihe abandi basoreshwa bafite uburenganzira bwo gusubizwa mu minsi mirongo itatu
(30), cyeretse komiseri Mukuru yategetse kugenzura ubusabe bwabo, icyo gihe
igisubizo ku busabe bwo gusubizwa umusoro ku nyongeragaciro ntigishobora kurenza
amezi atatu.

Iyo TVA umucuruzi agomba gusubizwa irenga ibyiciro byavuzwe haruguru, RRA ibanza
gukora igenzura harimo no gusuzuma ibimenyetso byatanzwe n'usora ikaba
yanamuhamagara kugira ngo ibone ibindi bimenyetso. Mu gihe ubusabe bwo
gusubizwa ari ukuri kandi butagaragayemo ikosa, RRA ishyira amafaranga yasubijwe
kuri konti ya banki yatanzwe n’usora.

Abantu bihariye, abasonewe umusoro ku nyongeragaciro nk’abahagarariye ibihugu
byabo mu Rwanda, Ibyicaro by’ibindi bihugu mu Rwanda, imishinga iterwa inkunga
n’Imiryango itari iya Leta yasinyanye amasezerano na Leta y’u Rwanda ku bijyanye no
kutishyura imisoro, isubizwa TVA ku byaguzwe imbere mu gihugu.

Hari ifishi RRA yagennye, igomba kuzuzwa n’usaba gusubizwa TVA.Iyo fishi igomba
kuzuzwa neza hakajyaho n’imyirondoro ya nyiri gusaba gusubizwa umusoro harimo,
aho abarizwa, nimero ya konti na banki n’umubare w’amafaranga ya TVA asaba
gusubizwa. Usaba akura ku rubuga rwa interineti (website) rwa RRA umugereka
usanzwe ujyanye n’ibyaguzwe nawo akawuzuza neza akawushyira muri sisitemu ya
Myrra kugira ngo hagenzurwe niba inyemezabuguzi zireba TVA asaba gusubizwa ari
iz’ukuri.

Iyo umuntu atsindiye isoko ry’imiryango cyangwa ibigo bisonewe kwishyura umusoro
ku nyongeragaciro, akata umusoro ku nyongeragaciro nk'uko
biteganywa n’amategeko hanyuma akohereza ubusa bwe muri RRA ngo asubizwe
TVA.
Umuntu uhaye serivise ibigo bya leta n’abasora bigenga asabwa gufatira umusoro ku nyongeragaciro akawushyikiriza ubuyobozi bw'imisoro nyuma agakura ku imenyekanishamusoro rye TVA yafatiriye akura mu imenyekanishamusoro umusoro ku nyongeragaciro wafatiriwe.

Gusaba gusubizwa TVA bikorerwa muri sisitemu ya E-tax.
 

Usora wahagaritse burundu gukora imirimo ye ibyara inyungu, afite uburenganzira bwo kwandukuza ubucuruzi bwe kuri TVA  anyuze muri sisitemu ya E-tax.