Ahabanza / Imisoro y'imbere mu gihugu / Imisoro ifatirwa /

Umusoro ufatirwa ku yindi misoro

Umusoro ufatirwa ungana na cumi na gatanu ku ijana (15%) uvanwa ku mafaranga akurikira atangwa n’abantu ku giti cyabo batuye mu gihugu cyangwa ibigo bikorera mu gihugu harimo n’ibitishyura:

  • 1°      inyungu ku migabane, uretse igengwa n’ingingo ya 45 y’iri tegeko;
  • 2°      inyungu irihwa ku mafaranga yabikijwe;
  • 3°      ibihembo by’ubuhanzi;
  • 4°      amafaranga yishyurwa kuri za serivisi harimo n’amafaranga ya serivisi z’imicungire n’iza tekiniki;
  • 5°      amafaranga y’akazi yishyurwa umunyabugeni, umuririmbyi, cyangwa umukinnyi nta gutandukanya niba yishyuwe ako kanya cyangwa anyujijwe ku kigo kidakorera mu Rwanda;
  • 6°      imikino ya tombola ndetse n’indi mikino y’amafaranga. 

Umuntu wishyuza imisoro ifatirwa asabwa gukora imenyeshamusoro mu buryo bwashyizweho n’Umuyobozi Mukuru w’Ikigo cy’Imisoro n’Amahoro  no koherereza Ubuyobozi bw’Imisoro imisoro yafatiriwe hakurikijwe igika cya mbere mu gihe cy’iminsi cumi n’itanu (15) y’akazi nyuma yo kuyifatira. 

Igika cya mbere n’icya 2 by’iyi ngingo bireba kandi na none abantu ku giti cyabo badatuye mu Gihugu hamwe n’ibigo bidakorera imbere mu Gihugu ku mafaranga yishyuwe na kimwe mu bigo bihoraho by’uwo muntu cyangwa by’icyo kigo mu Rwanda

Umusoro ufatirwa ku bicuruzwa bitumizwa mu mahanga no ku masoko ya Leta

  • Umusoro ufatirwa wa gatanu ku ijana (5%) by’agaciro k’ibicuruzwa bitumizwa mu mahanga wishyurwa kuri gasutamo ku gaciro k’ubwishingizi n’itwarwa ry’ibicuruzwa (CIF) mbere y’uko ibicuruzwa bivanwa kuri gasutamo. 
  • Umusoro ufatirwa wa gatatu ku ijana (3%) ku mafaranga y’impamyabuguzi hatarimo umusoro kunyongeragaciro ukatwa mu iyishyura ry’ababonye amasoko ya Leta.

Abasoreshwa bakurikira basonerwa umusoro ufatirwa uvugwa mu gika cya mbere n’icya 2 by’iyi ngingo:

1°      abo inyungu yabo y’ubucuruzi itishyurwaho umusoro;

2°      abafite icyemezo cy’ubudakemwa gitangwa n’Umuyobozi Mukuru w’Ikigo cy’Imisoro n’Amahoro .

Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro  aha icyemezo cy’ubudakemwa abasoreshwa buzuza imenyeshamusoro ryabo ku bikorwa by’ubucuruzi, bishyura neza imisoro itegetswe, kandi badafite ibirarane by’imisoro. Icyo cyemezo gifite agaciro mu gihe cy’umwaka cyatangiwemo.

Umuyobozi Mukuru w’Ikigo cy’Imisoro n’Amahoro  ashobora kuvanaho icyemezo cy’ubudakemwa igihe cyose ibya ngombwa, bisabwa mu gika cya 4 cy’iyi ngingo, bitujujwe.

  •  Umusaruro ukomoka ku nyungu, nk’uko bivugwa mu Itegeko No 16/2005 ryerekeye imisoro itaziguye   ku musaruro  ucibwaho umusoro ucushirije wa cumin a gatanu ku ijana (15%).
  • Iyo itangwa ry’imigabane ryavanyweho umusoro ufatirwa, nk’uko biteganywa mu itegeko, umusoreshwa ntiyishyura umusoro ku musaruro.
  •  Iyo inyungu ku migabane yavanyweho umusoro ku mafaranga yinjira nk’uko bivugwa mu itegeko, umusoreshwa ntabwo yishyura umusoro ku mutungo winjira.
  • Umutungo uturuka ku nyungu ku migabane urimo umutungo winjira uturutse ku migabane n’indi mitungo imeze nk’ayo itangwa n’ibigo by’ubucuruzi n’ibindi bigo nk’uko bivugwa n’itegeko.
  • Umutungo uturuka ku nyungu ku migabane urimo umutungo winjira uturutse ku migabane n’indi mitungo imeze nk’ayo itangwa n’ibigo by’ubucuruzi n’ibindi bigo.
  • Mu kugena inyungu zo mu bucuruzi y’ikigo kiba mu gihugu, inyungu ku migabane n’indi migabane ibyara inyungu by’ikigo kiri mu gihugu birasonerwa.

Iyo umusoro ufatirwa utafatiriwe

Umuntu wishyuza imisoro ifatirwa udashoboye gufatira umusoro nk’uko biteganywa n’itegeko No 25/2005 ni we ugomba kwishyura umusoro mu buyobozi bw’imisoro, nk’uko biteganijwe mu gika cya 2, ingingo ya 48 y’iri tegeko, umusoro utarafiriwe harimo n’ibihano n’inyungu zituruka ku birarane. Ariko kandi umukozi ufatira umusoro afite uburenganzira bwo kuvana ayo mafaranga ku mutungo wa nyir’ukwishyurirwa hatarimo amande n’inyungu ku birarane byaturutse ku kutishyura.

Inshingano zo gukusanya imisoro yavuzwe muri iyi ngingo zifatwa nk’izindi shingano mu byerekeye uburenganzira bw’umusoreshwa bwo kutemera umusoro wemejwe cyangwa kwaka amafaranga arenga ku musoro wafatiriwe kandi ukishyurwa.

Inyandiko z’amafaranga yishyuwe hamwe n’umusoro wafatiriwe

Uwishyura imisoro ifatirwa, afata neza kandi akagumana hafi, ategereje igenzura ry’Ubuyobozi bw’Imisoro, ku birebana na buri gihe cy’umusoro, inyandiko zerekana:

  • 1°     amafaranga yahawe umusoreshwa;
  • 2°     amafaranga y’umusoro yafatiriwe yishyuwe.

Umuntu wishyura imisoro ifatirwa agomba kubika inyandiko zivugwa mu gika cya mbere cy'iyi ngingo mu gihe cy’imyaka cumi (10) nyuma y’irangira ry’igihe cy’umusoro kijyana n’izo nyandiko.

Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro  ashobora gusaba umuntu wishyura imisoro ifatirwa kumuha kopi y’inyandiko zigomba kubikwa hakurikijwe igika cya mbere cy'iyi ngingo

Kanda hano usome amande adahinduka

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