Umusoro w’ipatanti
Umusoro w’ipatanti utangwa n’umuntu wese utangije igikorwa cy’ubucuruzi mu Karere. Ipatanti icibwa ku cyicaro gikuru n’amashami y’ibigo by’ubucuruzi ndetse n’ubucuruzi bw’abantu ku giti cyabo.
Umusoro w’ipatanti ubarwa hashingiwe ku gicuruzo cy’umwaka ushize, kuva mu kwezi kwa Mutarama kugeza mu Ukuboza. Iki gicuruzo ni ikigaragara muri sisitemu ya EBM n’ibindi byacurujwe byamenyekanishijwe ku musoro ku nyungu.
Ku bikorwa by’ubucuruzi bito bitanditse ku musoro ku nyungu n’ibifite igicuruzo kitageze kuri miliyoni 2 z’amanyarwanda, ipatanti ibarwa hashingiwe ku gice ubwo bucuruzi buherereyemo,ni ukuvuga igice cy’icyaro cyangwa icy’umujyi nk’uko bigenzwa n’Inama Njyanama z’Uturere cyangwa Umujyi wa Kigali. Igipimo cy’umusoro w’ipatante cyashwizweho mu buryo bukurikira:
Ibikorwa by’ubucuruzi bisoreshwa ipatante hashingiwe ku gicuruzo | |
Igicuruzo (FRW) | Umusoro w’ipatante ku mwaka/Igihembwe (FRW) |
50,000,000 Frw kujyana hejuru | 2,000,000/500.000 |
Kuva kuri 25.000.000.000 kugeza 50.000.000.000 | 1.500.000/375.000 |
Kuva kuri 1.000.000.000 kugeza 25.000.000.000 | 1.000.000/250.000 |
Kuva kuri 200.000.000 kugeza 1.000.000.000 | 500.000/125.00 |
Kuva kuri 20.000.000 kugeza 200.000.000 | 280.000/70.000 |
Kuva kuri 12.000.000 kugeza 20.000.000 | 160.000/40.000 |
Ibindi bikorwa bibyara inyungu | |
Igicuruzo | Umusoro w’ipatante ku mwaka/Igihembwe (FRW) |
Ibikorwa bibyara inyungu byo mu mijyi bitanditse ku musoro ku nyungu | 60.000/15.000 |
Ibikorwa bibyara inyungu byo mu cyaro bitanditse ku musoro ku nyungu | 30.000/7.500 |
Ibikorwa byo gutwara abantu cyangwa ibintu mu modoka y’umuntu ku giti cye. | 40.000/40.000 |
Ibikorwa byo gutwara abantu cyangwa ibintu mu bwato. | 20.000/5.000 |
Ibikorwa byo gutwara abantu cyangwa | 8.000/2.000 |
Usora mushya ugitangira ubucuruzi (udafite igicuruzo cy’umwaka ushize) abara ipatanti hashingiwe ku gishoro yatangiranye.
Ibikorwa by’ubucuruzi bito n’ibiciriritse mu myaka ibiri ya mbere ikurikira ishingwa ryabyo n’Inzego za Leta zidakora ibikorwa by’ubucuruzi bisonewe umusoro w’ipatanti.
Imenyekanisha ry’umusoro w’ipatanti ku bikorwa by’icyicaro gikuru n’iby’amashami
Iyo usora afite icyicaro gikuru n’andi mashami arenze rimwe ku bikorwa bimwe by’ubucuruzi biherereye mu karere kamwe: Icyo gihe ishami rimwe gusa niryo ryishyura ipatanti hashingiwe ku gicuruzo rusange cy’ibyo bikorwa byose by’ubucuruzi.
Iyo usora afite ibikorwa bimwe by’ubucuruzi biri mu turere dutandukanye: ipatanti yishyurwa muri buri karere (buri shami ryishyurwa ipatanti ukwaryo hashingiwe ku gicuruzo cyaryo).
Kumenyekanisha umusoro w’ipatanti bikorerwa ku ikoranabuhanga muri sisitemu ya “Rwanda Automated Local Government Taxes Management” bitarenze itariki ya 31 Mutarama z’umwaka uhwanye n’igihe cy’isoresha. Kumenyekanisha uyu musoro.
Umusoro w’ipatanti ushobora kumenyekanishwa no kwishyurwa ku mwaka cyangwa ku gihembwe. Iyo usora ahisemo kwishyura ipatante ku mwaka, abikora bitarenze tariki ya 31 Mutarama. Uhisemo kwishyura mu bihembwe, itariki ntarengwa yo kwishyura ipatanti y’igihembwe cya mbere nayo ni 31 Mutarama, iy’igihembwe cya 2 ni 30 Mata naho iy’icya ni 31 Ukwakira k’umwaka w’umusoro.
Imenyekanisha ry’umusoro w’ipatanti ku bikorwa by’icyicaro gikuru n’iby’amashami
- Iyo usora afite icyicaro gikuru n’andi mashami arenze rimwe ku bikorwa bimwe by’ubucuruzi biherereye mu karere kamwe:
Icyo gihe ishami rimwe gusa niryo ryishyura ipatanti hashingiwe ku gicuruzo rusange cy’ibyo bikorwa byose by’ubucuruzi:
- Iyo usora afite ibikorwa bimwe by’ubucuruzi biri mu turere dutandukanye:
Ipatanti yishyurwa muri buri karere (buri shami ryishyurwa ipatanti ukwaryo hashingiwe ku gicuruzo cyaryo).
- Iyo usora afite ibikorwa by’ubucuruzi bitandukanye kandi biherereye mu nyubako imwe:
Icyo gihe ipatanti yishyurwa ku gikorwa kimwe cy’ubucuruzi hagendewe ku gicuruzo rusange cy’ibyo bikorwa by’ubucuruzi byose.
- Iyo usora afite ibikorwa by’ubucuruzi bumwe biri ahantu hatandukanye ariko mu nyubako imwe:
Icyo gihe igikorwa kimwe cy’ubucuruzi nicyo cyishyura ipatanti hagendewe ku gicuruzo rusange cy’ibyo bikorwa by’ubucuruzi byose.
- Iyo usora afite ibikorwa by’ubucuruzi bitandukanye ariko byose biherereye mu karere kamwe:
Igikorwa kimwe muri byo nicyo cyishyura ipatanti hashingiwe ku gicuruzo cyacyo.
Ikinyabiziga cyanditse ku usora ukora ibikorwa by’ubucuruzi bitandukanye (wanditse ku musoro ku nyungu) kandi cyifashishwa mu mirimo ye, ntabwo cyishyurirwa umusoro w’ipatanti.
Nyuma y’imenyekanisha, umusoro w’ipatanti ushobora kwishyurwa hakoreshejwe uburyo bukurikira: Mobile Money, Airtel Money, Mobile Banking, MobiCash cyangwa Internet Banking.