Ahabanza / Imisoro y'imbere mu gihugu / Umusoro ku nyongeragaciro /

Kwiyandikisha
Ibigo bitegetswe kwiyandikisha ku musoro ku nyongeragaciro iyo bfite   ibyacurujwe birenga amafaranga y'URwanda miriyoni makumyabiri mu gihe   cy'amezi 12 cyangwa miriyoni eshanu mu mezi atatu yikurikiranya mu   gihembwe cya nyuma cy'umwaka. Umuguzi wa nyuma ni we wishyura umusoro   aho kuba uwiyandikishije ku mpamvu zo gukusanya no gukora ibaruramari   ndetse no kwishyura iyo TVA muri RRA.

Inshingano z'umusoreshwa wiyandikishije ku musoro wa TVA/VAT

Ingingo ya 57 kugeza ku ya 63 ziteganya uburenganzira n'inshingano by'umusoreshwa wiyandikishije ku musoro wa   TVA/VAT zirimo izikurikira:
1.Gushyira   ahagaragara icyemezo cy'uko yiyandikishije ku musoro aho kibonwa   neza aho abakiriya binjirira bagana aho akorera
 2.Guha inyemezabwishyu ya VAT abakiriya igihe cyose baguze ibintu na serivisi.

3.Kuzuza imenyekanisha cyangwa VAT buri gihembwe ku rupapuro rwabugenewe
4.Kuboneka   buri gihe kugira ngo yakire abakozi bashinzwe Umusoro wa VAT no  kubaha ibitabo by'ibaruramari bigaragaza ibikorerwa mu kigo
5.Gukoresha Imashini y'ikoranabuhanga yemewe mu gutanga inyemezabuguzi.

Value Added Tax violations

The following administrative fines are imposed to persons who do not comply with provisions of Value Added Tax:

1°in the event of operation without VAT registration where VAT registration is required, fifty percent (50%) of the amount of VAT payable for the entire period of operation without VAT registration;

2°in the event of the incorrect issuance of a VAT invoice resulting in a decrease in the amount of VAT payable or in an increase of the VAT input credit or in the event of the failure to issue a VAT invoice, one hundred percent (100%) of the amount of VAT for the invoice or on the transaction;

3°for issuing of a VAT invoice by a person who is not registered for VAT is assessed a penalty of one hundred percent (100%) of the VAT which is indicated in that VAT invoice and is due to pay the VAT as indicated on that VAT invoice”.

Tax fraud

“A taxpayer who commits fraud is subject to an administrative fine of one hundred percent (100%) of the evaded tax. With exception to that penalty, the Tax Administration refers the case to the Prosecution service if the taxpayer voluntarily evaded such tax, like use of false accounts, falsified documents or any other act punishable by law. In case of conviction, the taxpayer can be imprisoned for a period between six (6) months and two (2) years.  

The Minister’s order determines an award given to any person who denounces a taxpayer who engages in tax fraud”.  

Urutonde rw’ibintu na serivisi bisonewe imisoro Urahasanga urutonde rw’ibintu na serivisi bisoreshwa ku gipimo kingana na zeru kandi bisonewe umusoro ku nyongeragacito nk’uko biteganyijwe n’itegeko.

vat_zero_rated_and_exempted_goods.pdf

Gusubizwa umusoro bituruka ku misoro iba yarafatiriwe ku mafaranga yinjiye arenze ayo umuntu aba agomba kwishyurra nk’umusoro mu misoro ku nyungu mu gihe cy’umwaka.

Hari ubwo umusoreshwa yishyura arenze ayo asabwa kwishyura. Iyo ubuyobozi bw’imisoro n’amahoro  bwakiriye umusoro w’umurengera wishyuwe n’umusoreshwa, bugenzura inyandiko z’imisoro yamenyekanishijwe bugasuzuma impamvu habayeho kwishyura umurengera, maze amafaranga bigaragaye ko asaguka ku musoro ni yo afatwa ko ari umusoro usubizwa.

a)      Ku basoreshwa banini

  • Iyo umubare ugomba gusubizwa uri munsi y’ibihumbi magana abiri (200.000 Frw), umusoreshwa ayakata ku imenyekanishamusoro rikurikira ;

  • Iyo umusoro usabirwa gusubizwa uri hagati y’ibihumbi Magana abiri (200.000 Frw) na miriyoni ebyiri (2.000.000 Frw) kimwe n’amafaranga yafatiriwe ari mu Biro bishinzwe Ikigega cya Leta, umusoreshwa asubizwa ayo mafaranga na’Ikigo cy’Imisoro n’Amahoro  mbere y’uko irindi genzura iryo ariryo ryose rikorwa;

  • Iyo umusoreshwa asabye gusubizwa amafaranga y’umusoro ari munsi ya miriyoni ebyiri (2.000.000 Frw) cyangwa hagati y’ibihumbi magana abiri (200.000 Frw) na miriyoni ebyiri (2.000.000 Frw) inshuro zirenze eshatu zikurikiranya cyangwa akaba akekwaho kuba asaba gusubizwa umusoro ku nyongeragaciro atabikwiye, RRA ikora igenzura ryo kugaragaza icyo ashingiraho asaba gusubizwa umusoro;

  • Mbere yo gusubizwa umusoro, umugenzuzi ategetswe gukora igenzura rikorewe mu biro bitabaye ngombwa ko yigerera aho umusoreshwa akorera.

b)     Ku basoreshwa baciriritse 

  • Iyo umubare ugomba gusubizwa uri munsi y’ibihumbi ijana (100.000 Frw), umusoreshwa awukata ku imenyeshamusoro rikurikira;

  • Iyo umusoro usabirwa gusubizwa uri hagati y’ibihumbi magana abiri (200.000 Frw) na miriyoni imwe (1.000.000 Frw) kimwe n’amafaranga yafatiriwe ari mu Biro bishinzwe Ikigega cya Leta, umusoreshwa asubizwa ayo mafaranga na’Ikigo cy’Imisoro n’Amahoro  mbere y’uko irindi genzura iryo ariryo ryose rikorwa;

  • Iyo umusoreshwa asabye gusubizwa amafaranga y’umusoro ari munsi ya miriyoni imwe (1.000.000 Frw) inshuro zirenze eshatu zikurikiranya

  • Iyo umusoreshwa asabye gusubizwa amafaranga y’umusoro arenze miriyoni imwe (1.000.000 Frw) RRA ikora igenzura ryo kugaragaza icyo ashingiraho asaba gusubizwa umusoro;

c)      Ku basoreshwa bato 

  • Iyo umubare ugomba gusubizwa uri munsi y’ibihumbi mirongo itanu (50.000 Frw), umusoreshwa awukata ku imenyeshamusoro rikurikira;

  • Iyo umusoro usabirwa gusubizwa urenze ibihumbi mirongo itanu (50.000) ariko bitageze ku bihumbi magana atanu (500.000 Frw) RRA ihitaa isubiza ayo mafaranga;

  • Iyo umusoro usabirwa gusubizwa urenze cyangwa utageze ku bihumbi magana atanu (500.00 frw) inshuro zirenze eshatu zikurikiranya, Ikigo cy’Imisoro n’Amahoro  gikoresha igenzura ryo kugaragaza ibyo ashingiraho asaba gusubizwa umusoro, kandi iryo genzura rigakorwa mu gihe kitarenze amezi atatu.

  • Iyo umusoreshwa asabye gusubizwa amafaranga y’umusoro arenze ibihumbi magana atanu  (500.000 Frw) mbere y’uko asubizwa ayo mafaranga,  RRA ikora igenzura ryo kugaragaza icyo ashingiraho asaba gusubizwa uwo musoro. Mbere y’uko igenzura ritangira, umusoreshwa amenyeshwa mu nyandiko ibyerekeye igenzura  rigomba gukorwa mu gihe kitarenze iminsi irindwi y’akazi.

  • Abantu bafite umwihariko n’abandi basonewe nk’abadipolomate, imishinga iterwa inkunga n’imiryango mpuzamahanga n’Imiryango Mpuzamahanga itegamiye kuri Leta byagiranye amasezerano na Guverinoma y’u Rwanda yo kutishyura imisoro basubizwa amafaranga bishyuye nka TVA/VAT mu gihe kitarenze iminsi icumi y’akazi nyuma yo kuzuza urupapuro ruboneka mu biro bya RRA.

  • Bimwe mu byo basabwa harimo inyandiko mpamo yemerera nyiri ubwite gusonerwa cyangwa ikarita y’akazi ku Badipolomate bahagarariye ibihugu byabo mu Rwanda, kopi z’inyemezabuguzi zose na gihamya y’ubwishyu bw’umubare w’amafaranga arenze ibihumbi ijana.

  • Itegeko no 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro  mu ngingo zaryo iya 15, iya 22 n’iya 24

  • Iyo umuntu ku giti cye/umusoreshwa atsindiye isoko mu miryango/mu bigo bisonewe kwishyura VAT, uwatsindiye isoko akata VAT nk’uko biteganyijwe n’itegeko hanyuma agakora imenyekanisha asaba gusbizwa VAT mu Kigo cy’Imisoro n’amahoro .

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