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Guhererekanya uburenganzira ku mutungo

Guhererekanya uburenganzira ku mutungo ugizwe n’ikinyabziga:

Guhindura uburenganzira ku mutungo ugizwe n’imodoka cyangwa ipikipiki hakozwe igurisha n’igurwa, impano cyangwa indi mpamvu iyo ariyo yose bigomba kumenyeshwa ibiro bishinzwe ibinyabiziga by’Ikigo cy’Imisoro n’Amahoro  mu gihe kitarenze iminsi 8 uhereye igihe iryo hinduranya ryabereye.

Ibisabwa
  1. Urupapuro (Formulaire) rwakoreweho igenzura (checking) muri RIED (iyahoze ari RPD) i Masoro (aho inganda zikorera) ruriho ifoto ngufi y’ugura iyo ari umuntu ku giti cye cyangwa cachet iyo ari Sosiyeti.
  2. Urupapuro rw’ihinduranya (Formulaire de Mutation) rugaragaraho amazina y’ugurisha, amazina y’ugura, TIN, Aderesi na Telefoni zabo bombi. Uru rupapuro rushyirwaho umukono imbere y’umukozi ubishinzwe ndetse hakiyongeraho na cachet ku ma Sosiyeti.
  3. Ikarita iranga ikinyabiziga y’umwimerere (Carte Jaune Originale).
  4. Urupapuro rwa banki (Bordereau) rwishyuriweho amafaranga y’ihinduranya: 30,000 Frw kuri Moto na 60,000 Frw ku modoka.
  5. Amasezerano y’ubugure hagati y’uwo ikinyabiziga cyanditseho n’uwo kijyaho.
  6. Fotokopi y’Indangamuntu y’ugurisha n’ugura iyo ari abantu ku giti cyabo. Iyo ari Sosiyeti, izana fotokopi ya Sitati (statut) yayo cyangwa igitabo cy’ubucuruzi (Registre de Commerce).
  7. Fotokopi z’ubwishingizi bwa Sosiyeti z’ubwishingizi zose ku modoka ubusanzwe zikoreshwa imirimo inyungu kugira ngo bigaragaze ko zitakoreshejwe iyo mirimo ibyara inyungu.
  8. Ugurisha (Umuntu cyangwa Sosiyeti) agomba kuba nta mwenda w’imisoro abereyemo Ikigo cy’Imisoro n’Amahoro . Iyo ikinyabiziga gikora imirimo ibyara inyungu nyiracyo agomba kwishyura imisoro ku nyungu igeza mu kwezi ihinduranya rikorewemo.
  9. Iyo uwagurishije cyangwa uwaguze bari mu mahanga, bohereza uburenganzira bwo guhagararirwa buriho umukono na cachet y’Ambassade y’u Rwanda muri icyo gihugu abarizwamo.
  10. Iyo uwagurishije cyangwa uwaguze badashoboye kuboneka kuza ku kigo cy’Imisoro n’amahoro  ngo bakorane ihinduranya, bohereza umuntu bahaye uburenganzira buriho umukono na cachet bya Noteri (Notaire).
  11. Iyo uwagurishije yabuze ngo bakore ihinduranya, uhagarariye uwagurishije agomba kugaragaza inyandiko imuhesha ubwo bubasha.
Ibikorwa kugira ngo ikinyabiziga gihagarikwe kugenda mu muhanda

Ba nyir’ibiziga bashobora gufata icyemezo cyo kutagenza ibinyabiziga byabo mu muhanda mu gihe runaka. Ibi bikorwa ku buntu. Nyir’ikiziga asabwa gusa gukurikiza uburyo bukurikira bwashyizweho n’Ikigo cy’Imisoro n’Amahoro :

  • Kuzuza no gutanga ifishi imenyekanisha ko ikinyabiziga kitakijya mu muhanda;
  • Gutanga icyapa kiriho nimero iranga ikinyabiziga (ibyapa byombi)
  • Ikarita y’umwimerere iranga ikinyabiziga (Ikarita y’Umuhondo)

Iyo nyir’ikiziga atanze ibisabwa byavuzwe haruguru, ahabwa icyemezo cyo kutajyana ikinyabiziga mu muhanda.

Ibikorwa kugira ngo ikinyabiziga gisubizwe mu muhanda

Ba nyir’ibiziga bashobora gufata icyemezo cyo kongera gusubiza mu muhanda ibinyabiziga byari byarawuvanywemo. Kongera kubyandikisha bikorwa nk’uko bisanzwe n’ibiro bishinzwe ibinyabiziga by’Ikigo cy’Imisoro n’Amahoro .

Ibisabwa
  • Icyemezo cyo kuvana ikinyabiziga mu muhanda;
  • Ifishi yujuje yo kongera kwandikisha ikinyabiziga;
  • Kuzana ikinyabiziga kugira ngo kigenzurwe;
  • Kwishyura uruhushya rwo gukoresha umuhanda iyo mbere rutari rwarishyuwe.

Iyo ibyo bisabwa bivuzwe haruguru bimaze gutangwa, umusoreshwa ahabwa ikarita nshya iranga ikinyabiziga, urupapuro rwerekana ko yishyuye umusoro na nimero ziranga ikibanyabiziga.

Icyitonderwa

Ibinyabiziga bikoreshwa mu rwego rw’ubucuruzi bitanga umusoro ku musaruro kandi bigatanga umusoro ku bikorwa by’ubucuruzi nk’ibindi bikorwa by’ubucuruzi byose.

Kugira ngo abatwara abantu bo mu rwego ruto boroherezwe, Ikigo cy’Imisoro n’Amahoro  kiri gushyiraho umusoro w’imbumbe ushingiye ku bwoko n’ikoreshwa ry’ikinyabiziga.

Kwandikisha ibinyabiziga bishya:

  • Kwandikisha ibinyabiziga bishya no kubiha nimero zibiranga bikorerwa ku biro bya Gasutamo, keretse,
  • Ibinyabiziga bigurishijwe n’abikorera ku giti cyabo bafite uburenganzira bwo kugurisha ibinyabiziga na/cyangwa
  • ibinyabiziga bigurishijwe mu cyamunara cya leta cyangwa na za ambasade cyangwa imiryango y’umuryango w’abibumbye bihabwa uburenganzira bwo gukoreshwa mu gihe gito byandikwa na serivisi z’ibiro bikuru by’Ikigo cy’Imisoro n’Amahoro .

Ibisabwa

  1. Ifishi yujujwe itangwa n’Ikigo cy’Imisoro n’Amahoro  (RRA):
  2. Kugenzura ku buryo bugaragara ikinyabiziga/ipikipiki;
  3. Kwishyura amafaranga yo yo kwandika ikinyabiziga;

Iyo umuntu yujuje ibi bisabwa haruguru, umusoreshwa afite uburenganzira kuri ibi bikurikira:

  1. Urupapuro rugaraza ko yishyuye umusoro ku mutungo ugizwe n’ikinyabiziga
  2. Nimero iranga ikibanyabiziga;
  3. Agapapuro bomeka ku modoka kerekana ko yishyuye umusoro w’ikinyabiziga w’umwaka
  4. Ikarita iranga ikinyabiziga (Ikarita y’Umuhondo

Abasoreshwa bagomba kumenyekanisha umutungo wabo ukomoka ku binyabiziga ku gihe nk’uko biteganywa n’itegeko. Bagirwa inama yo kuzuza izi nshingano kugira ngo birinde gucibwa ibihano n’inyungu.

Inyungu

 “Igihe umusoreshwa atishyuye umusoro mu gihe giteganywa n’itegeko, asabwa kwishyura

inyungu z’ubukerererwe ku mafaranga y’umusoro.

 Igipimo cy’inyungu ni 1,5 %. Inyungu z’ubukererwe zibarirwa ku kwezi, nta gukomatanya, bahereye ku munsi ukurikira uwo umusoro wagombaga kwishyurirwaho kugeza ku munsi w’ubwishyu na wo bariwemo. Buri kwezi gutangiye gufatwa nk’ukwezi kuzuye.

Inyungu z’ubukerererwe zigomba kwishyurwa igihe cyose kabone n’iyo umusoreshwa yajuririye isoresha mu buyobozi cyangwa mu rukiko. Ubwiyongere bw’inyungu z’ubukerererwe ntiburenga ijana ku ijana 100%) by’umusoro. Iyo umusoreshwa yishyuye, ubwo bwishyu bukoreshwa mu kwishyura umusoro  abanje kuvanwamo inyungu, ibihano n'umwendafatizo w'umusoro”.

Ibihano

Ku bireba umusoro ku musaruro, umusoreshwa acibwa igihano kandi akishyura ihazabu iyo ananiwe:

a)      gutangira igihe imenyekanisha ry'umusoro;

b)      gutangira igihe imenyekanisha ry'umusoro ufatirwa; 

c)      gufatira umusoro ufatirwa; 

d)      Gusubiza iyo asabwe ibisobanuro n’Ubuyobozi bw’Imisoro;

e)      Koreohereza ibikorwa by’igenzura ry’imisoro;

f)       Kumenyesha ku gihe ububasha afite cyangwa umwanya yahawe nk’uko bisobanuwe mu gika cya 2 cy’Ingingo ya 7 y’Itegeko rigena imitunganyirize y’isoresha;

g)      Kwiyandikisha nk’uko bivugwa mu ngingo ya 10 y’Itegeko rigena imitunganyirize y’isoresha;

h)      Kubahiriza ingingo ya 12, cyangwa iya 13 z’Itegeko rigena imitunganyirize y’isoresha

Amahazabu yo mu rwego rw’ubutegetsi ajyanye no kutubahiriza ibivugwa mu gika cya mbere cy'iyi ngingo ateye ku buryo bukurikira:

1°     amafaranga y’u Rwanda ibihumbi ijana (100.000 Frw) ku muntu udakora imirimo y’ubucuruzi n’umusoreshwa ufite ibyacurujwe mu mwaka biri munsi cyangwa bingana n’amafaranga y’u Rwanda miliyoni makumyabiri (20.000.000 Frw);

2°     amafaranga y’u Rwanda ibihumbi Magana atatu (300.000 Frw) iyo umusoreshwa ari ikigo cya Leta cyangwa ikigo kidaharanira inyungu cyangwa iyo ibyo umusoreshwa acuruza birengeje agaciro k’amafaranga y’u Rwanda angana na miliyoni makumyabiri (20.000.000 Frw) mu mwaka;

3°     amafaranga y’u Rwanda ibihumbi Magana atanu (500.000 Frw) iyo umusoreshwa yamenyeshejwe n'ubuyobozi bw’imisoro ko ari mu rwego rw'abasoreshwa banini.

Iyo umusoreshwa bireba adatanze imenyeshamusoro n’ibaruramari byemejwe kandi abisabwa n’amategeko, ahanishwa ihazabu yo mu rwego rw’ubutegetsi ingana n’amafaranga y’u Rwanda ibihumbi magana tanu (500.000 Frw) buri  kwezi kugeza igihe azabitangira.

Ibisabwa kugira ngo uhabwe ikarita iranga ikinyabiziga na duplicata y’inomero iranga ikinyabiziga igihe byatakaye

1.      Gutanga itangazo kuri radio.

2.      Urupapuro rugaragaza ko wishyuye umusoro wa 1000 Frw ku mutungo ugizwe n’ikinyabiziga kuri konti za RRA rugashyikirizwa Ishami rya Polisi rishinzwe Umutekano wo mu Muhanda.

3.      Kwishyura amafaranga y’u Rwanda igihumbi na magana abiri (1.200 Frw) y’icyemezo gihabwa uwatakaje ikarita yishyurwa kuri konti z’Ishami rya Polisi rishinzwe Umutekano wo mu Muhanda.

4.      Kwerekana icyemezo cy’ikarita yatakaye wahawe na polisi hamwe n’amazina n’amafoto magufi bya nyiri ikinyabiziga.

5.      Kwishyura kuri konti ya RRA,

  • Ibihumbi bitanu (5000 Frw) by’urupapuro rugaraza ko yishyuye umusoro ku mutungo ugizwe n’ikinyabiziga
  • Ibihumbi bitanu (5000 Frw) bya nimero iranga ikibanyabiziga;
  • Ibihumbi bitanu (5000 Frw) by’agapapuro bomeka ku modoka kerekana ko yishyuye umusoro w’ikinyabiziga w’umwaka
  • Ibihumbi bitanu (5000 Frw) by’Ikarita iranga ikinyabiziga (Ikarita y’Umuhondo).

Icyitonderwa:

1.      Duplicata z’ikinyabiziga zisabwa guhera saa moya (7:00 am) za mugitondo kugeza mu gicamunsi saa cyenda (3:00 pm); abasabye bakajya kuzifata mu biro kuri uwo munsi guhera saa kumi n;igice (04:30 pm) naho izisabwe guhera saa cyenda (3:00 pm)  zikaboneka ku munsi w’akazi ukurikiraho.

2.      Duplicata z’ikarita iranga ikinyabiziga hamwe na nimero iranga ikinyabiziga bifatwa nan a nyiri ikinyabiziga cyangwa nyiri ipikipiki.

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