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Menyekanisha umusoro ku byaguzwe
Umusoro ku byaguzwe umenyekanishirizwa ku ikoranabuhanga muri sisitemu ya E-tax ku bicuruzwa byakorewe mu Rwanda na serivisi zitangwa mu Rwanda, naho ku byatumijwe mu mahanga, imenyekanisha rikorererwa muri sisitemu ya Rwanda Electronic Single Window (ReSW).
Ibarwa ry’umusoro ku byaguzwe rikorwa mu buryo bukurikira:
- Ku bicuruzwa byatumijwe mu mahanga: umusoro ubarwa hashingiwe ku gaciro ka CIF (Cost, Insurance and Freight)
- Ku bicuruzwa byakorewe mu Rwanda na serivisi itangwa mu Rwanda: umusoro ubarwa hashingiwe ku kiguzi cy’igicuruzwa ukuyemo umusoro ku nyongeragaciro (TVA)
- Ku itabi n’ibindi bicuruzwa byo mu bwoko bumwe: umusoro ubarwa hakomatanyijwe ingano n’igicuruzo byaryo harimo umusoro.
Iyo ukora igicuruzwa cyangwa utanga serivisi n’ugura cyangwa uwakira igicuruzwa cyangwa serivisi
bisoreshwa ari abantu bafitanye isano, ikiguzi ni amafaranga igicuruzwa cyangwa serivisi byashoboraga kugurishwaho mu gihe igikorwa cyo kugurisha cyangwa gutanga serivisi cyabaye mu
ihiganwa risesuye mu gihe cyo kuranguza igicuruzwa cyangwa gutanga serivisi hakurikijwe amategeko abigenga.
Umusoro ku byaguzwe ucibwa ku bicuruzwa, serivisi ku ijanisha ry’umusoro bikurikira:
| N˚ | Ibicuruzwa | Ibipimo by’umusoro | HS code |
|---|---|---|---|
| 1 | Umutobe uva mu mbuto, imboga cyangwa ibindi bimera wakozwe mu bikoresho fatizo byo mu Gihugu, habariwemo amazi, bingana nibura na 30% by’uburemere bw’ibiwugize | 10% | 2009.11.00 2009.12.00 2009.19.00 2009.21.00 2009.29.00 2009.31.00 2009.39.00 2009.41.00 2009.49.00 2009.50.00 2009.61.00 2009.69.00 2009.71.00 2009.79.00 2009.81.00 2009.89.00 2009.90.00 |
| 2 | Undi mutobe uva mu mbuto, imboga cyangwa ibindi bimera | 39% | 2009.11.00 2009.12.00 2009.19.00 2009.21.00 2009.29.00 2009.31.00 |
|
|
|
| 2009.39.00 2009.41.00 2009.49.00 2009.50.00 2009.61.00 2009.69.00 2009.71.00 2009.79.00 2009.81.00 2009.89.00 2009.90.00 |
| 3 | Lemonade, soda n’indi mitobe | 39% | 2202.10.00 2202.91.00 2202.99.00 |
| 4 | Siro zifite impumuro cyangwa zifite amabara n’ibindi bitegurirwa kunyobwa bifungujwe amazi, bimeze nk’ifu cyangwa imbuto | 39% | 2106.90.90 |
| 5 | Byeri yenzwe mu bikoresho fatizo byo mu Gihugu, hatabariwemo amazi, bingana nibura na 70% by’uburemere bw’ibiyigize | 40% | 2203.00.10 2203.00.90 |
| 6 | Izindi byeri | 65% | 2203.00.10 2203.00.90 |
| 7 | Divayi yenzwe mu bikoresho fatizo byo mu Gihugu, hatabariwemo amazi, bingana nibura na 70% by’uburemere bw’ibiyigize | 40% | 2204.10.00 2204.21.00 2204.22.00 2204.29.00 2205.10.00 2205.90.00 |
| 8 | Izindi divayi
| 70% by’agaciro ka litiro katarenze FRW 40.000 | 2204.10.00 2204.21.00 2204.22.00 |
|
|
|
| 2204.29.00 2205.10.00 2205.90.00 |
| 9 | Ibyotsi, likeri na wisiki byenzwe mu bikoresho fatizo byo mu Gihugu, hatabariwemo amazi, bingana nibura na 70% by’uburemere bw’ibibigize | 60% | 2208.20.00 2208.30.00 2208.40.00 2208.50.00 2208.60.00 2208.70.00 2208.90.10 2208.90.90 |
| 10 | Ibindi byotsi, likeri na wisiki | 70% by’agaciro ka litiro katarenze FRW 150.000 | 2208.20.00 2208.30.00 2208.40.00 2208.50.00 2208.60.00 2208.70.00 2208.90.10 2208.90.90 |
| 11 | Ibindi binyobwa bisembuye | 65% | 2206.00.10 2206.00.20 2206.00.90 |
| 12 | Ibindi binyobwa birimo inzoga bikozwe mu bikoresho fatizo byo mu Gihugu. | 30% | 2206.00.10 2206.00.20 2206.00.90 |
| 13 | Isegereti | 36% by’igicuruzo hongereweho cy’ipaki y’amasegereti 20 hongeweho FRW 230 kuri buri paki habariwemo umusoro. | 2402.20.10 2402.20.90 2402.90.00 |
| 14 | Ikigoma n’ibisa na cyo bigizwe n’itabi cyangwa ibisimbura itabi | 160% | 2402.10.00 |
| 15 | Isegereti koranabuhanga | FRW 30.000 kuri buri segereti | 8543.40.10 |
| 16 | Agacupa karimo amazi yifashishwa mu isegereti koranabuhanga | FRW 24.400 kuri buri gacupa | 8543.40.90 |
| 17 | Lisansi (itari iy’indege) | FRW 183/ilitiro | 2710.12.20 |
| 18 | Mazutu | FRW 150/ilitiro | 2710.19.31 |
| 19 | Amavuta yo mu byuma | 37% | 2710.19.51 2710.19.52 2710.19.56 3403.19.00 3403.99.00 3819.00.00 3820.00.00 |
| 20 | Imodoka zifite moteri zifite ubushobozi buri munsi ya 1500 cc cyangwa ikinyabiziga kigendeshwa na moteri mberabyombi kitarengeje imyaka itatu kivuye mu ruganda | 5% | 8703.21.90 8703.22.90 8703.31.90 8703.40.90 8703.50.90 8703.60.90 8703.70.90 |
| 21 | Imodoka zifite moteri zifite ubushobozi buri hagati ya 1500 na 2500 cc cyangwa ikinyabiziga kigendeshwa na moteri mberabyombi kirengeje imyaka itatu ariko kitarengeje imyaka umunani kivuye mu ruganda
| 10% | 8703.23.90 8703.32.90 8703.40.90 8703.50.90 8703.60.90 8703.70.90 |
| 22 | Imodoka zifite moteri zifite ubushobozi buri hejuru ya 2500 cc | 15% | 8701.10.00 |
|
| cyangwa ikinyabiziga kigendeshwa na moteri mberabyombi |
| 8701.21.90 |
|
| kirengeje imyaka umunani kivuye mu ruganda |
| 8701.22.90 |
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|
|
| 8701.23.90 |
|
|
|
| 8701.29.90 |
|
|
|
| 8701.30.00 |
|
|
|
| 8702.10.19 |
|
|
|
| 8702.10.22 |
|
|
|
| 8702.10.29 |
|
|
|
| 8702.20.19 |
|
|
|
| 8702.20.22 |
|
|
|
| 8702.20.29 |
|
|
|
| 8702.30.19 |
|
|
|
| 8702.30.22 |
|
|
|
| 8702.30.29 |
|
|
|
| 8702.90.19 |
|
|
|
| 8702.90.29 |
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|
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| 8703.23.90 |
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|
|
| 8703.24.90 |
|
|
|
| 8703.33.90 |
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|
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| 8703.40.90 |
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|
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| 8703.50.90 |
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|
|
| 8703.60.90 |
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|
|
| 8703.70.90 |
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|
|
| 8704.10.90 |
|
|
|
| 8704.21.90 |
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|
|
| 8704.22.90 |
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|
|
| 8704.23.90 |
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|
|
| 8704.31.90 |
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|
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| 8704.32.90 |
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|
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| 8704.41.90 |
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|
|
| 8704.42.90 8704.43.90 8704.51.90 8704.52.90 8704.90.90 8705.10.00 8705.20.00 8705.30.00 8705.40.00 8705.90.00 |
| 23 | Bombo na shikareti | FRW 322/kg | 1704.10.00 1704.90.00 |
| 24 | Shokora | FRW 1.930/kg | 1806.10.00 1806.20.00 1806.31.00 1806.32.00 1806.90.00 |
| 25 | Ibikoresho byifashishwa mu kwisiga, kwitera no kongera ubwiza | 15% | 3303.00.00 3304.10.00 3304.20.00 3304.30.00 3304.91.00 3304.99.00 3305.10.00 3305.20.00 3305.30.00 3305.90.00 3307.10.00 3307.20.00 3307.30.00 |
| 26 | Itumanaho rya telefoni | 12% mu mwaka wa mbere nyuma y’uko iri tegeko ritangira gukurikizwa |
|
| 14% kuva ku mwaka wa kabiri nyuma y’uko iri tegeko ritangira gukurikizwa |
| ||
| 15% kuva ku mwaka wa gatatu nyuma y’uko iri tegeko ritangira gukurikizwa |
| ||
| 27 | Amafaranga cyangwa umufuragiro ucibwa ku ihererekanya ry’amafaranga | 15% |
|
Ibicuruzwa bikurikira bisonewe umusoro ku byaguzwe:
- Ibintu bigenewe imiryango y’abagiraneza;
- Imodoka ziteranyirizwa mu Rwanda;
- Imodoka imwe bwite y’uwari umudiporomate uvuye muri Ambasade cyangwa mu Muryango Mpuzamahanga;
- Imodoka imwe y’Umunyarwanda utahutse cyangwa undi uvuye mu gihugu cy’amahanga wujuje ibisabwa n’itegeko rigenga Gasutamo;
- Imodoka ziri mu byiciro byihariye zikurikira:
a.Minibisi na bisi ishobora gutwara abantu batari hasi ya 14
b.Kamyo na kamyoneti simple cabine zakorewe gutwara ibintu,
c.Imodoka zifite ibyuma bikonjesha n'Imodoka zikoreshwa mu bukerarugendo
d.Imbangukiragutabara n’imodoka zigenewe abafite ubumuga;
6.Ibicuruzwa byakorewe gusa gucuruzwa hanze y’Igihugu
7.Ibicuruzwa bigurishijwe ku mahahiro adacibwa imisoro no ku bandi bantu bihariye bagenwa n’itegeko.
Igihe cy’umusoro ni ukwezi gusanzwe.
Umusoro ku byaguzwe ucibwa igihe:
(a) igicuruzwa gisoreshwa kivanywe mu ruganda, ku birebana n’ibicuruzwa bikorerwa mu Rwanda;
(b) igicuruzwa kigeze mu bugenzuzi bwa Gasutamo ku birebana n’ibicuruzwa byatumijwe mu mahanga;
(c) cyangwa serivisi itanzwe.
Ku bicuruzwa byakorewe mu Rwanda: Usora agomba kumenyekanisha akanishyura umusoro ku byaguzwe mu gihe kitarenze iminsi 5 ikurikira Ibihe by’umusoro ku byaguzwe.
Ku byaguzwe byatumijwe mu mahanga: Umusoro ku byaguzwe utangirwa hamwe n’amahoro ya Gasutamo.
Ibihano n’ihazabu byo gukererwa kumenyekanisha no kwishyura umusoro ku byaguzwe bisa n’iby’iyindi misoro y’imbere mu gihugu nk’uko bigenwa nk’uko bigenwa n’itegeko n° 020/2023 ryo ku wa 31/03/2023 rigena uburyo bw’isoresha.
Nk’usora, iyo utamenyekanishije umusoro ku byaguzwe ku gihe, usabwa kwishyura uwo musoro kandi ugacibwa ihazabu yo mu rwego rw’ubutegetsi ibarwa hagendewe ku gicuruzo mu buryo bukurikira:
Ibihumbi mirongo itanu by’amafaranga y’u Rwanda (50.000 FRW): Iyo igicuruzo kiri hejuru ya miliyoni ebyiri ariko kitarengeje miliyoni makumyabiri (20.000.000 FRW) mu mwaka;
Ibihumbi magana atatu by’amafaranga y’u Rwanda (300.000 Frw):iyo igicuruzo kirengeje miliyoni makumyabiri (20.000.000 FRW) mu mwaka;
Ibihumbi magana atanu by’amafaranga y’u Rwanda (500.000 FRW): iyo usora ari mu rwego rw’abasora banini;
Kuri ibi bihano kandi hiyongeraho inyungu z’ubukererwe zibarirwa ku musoro fatizo, mu buryo bukurikira:
| Igihe cy’ubukererwe | Igihano (ijanisha) giteganyijwe hashingiwe ku musoro ugomba kwishyurwa |
| Iyo igihe ntarengwa cyo kwishyura cyarenze ariko kitari hejuru y’iminsi 30 | 20 % |
| Iyo bukererwe buri hagati y’iminsi mirongo itatu n’umwe (31) na mirongo itandatu (60) uhereye ku munsi wa nyuma wo kwishyura | 40 % |
| Iyo igihe ntarengwa cyo kwishyura cyarenzeho iminsi iri hejuru ya mirongo Itandatu (60) | 60 % |