info@rra.gov.rw      +250 788185500

Ibibazo abantu babaza cyane

Nimero iranga umusoreshwa ni iki? (TIN)

Ni nimero imwe ubyobozi bw’imisoro buha umusoreshwa. Ni itegeko kuri buri musoreshwa kugira iyi nimero yihariye. Abasoreshwa bafite inshingano yo kugaragaza iyi nimero ku nyandiko zose bahererekana na RRA. Iyi nimero igomba kugaragazwa ku nyandiko zose umusoreshwa aha ubuyobozi bw’imisoro nk’ikimenyetso kigaragaza ibyo akora. Birumvikana ko TIN (nimero ihabwa umusoreshwa) itangirwa ubuntu kandi iboneka mu minota nk’itanu (5) nyuma yo gutanga impapuro zisabwa.

Ibisabwa kugira ngo umuntu ahabwe Nimero iranga Umusoreshwa (TIN)

Ibisabwa bitandukana bitewe niba usaba ari umuntu ku giti cye cyangwa ari ikigo.

Abantu ku giti cyabo:

§  Fotokopi y’indangamuntu cyangwa pasiporo

§  Ifoto ngufi y’amabaro

§  Ifishi isaba yujujwe neza

Ikigo

§  Kuzuza neza ifishi isaba, aya mafishi aboneka mu ndimi ebyiri (2) kandi abasoreshwa bashishikarizwa  kuzuza mu rurimi vumva neza mu rwego rwo kwirinda amakosa;

§  Kopi iriho umukono wa noteri y’icyemezo cy’iyandikwa  ry’isosieyete/ishyirahamwe/umuryango;

§  Nimero iranga umusoreshwa isabwa ku banyamigabane iyo batuye mu gihugu;

Icyemezo cy’uko nta musoro utarishyuwe

RRA iha iki cyemezo abasoreshwa batabereyemo umwenda Isanduku ya Leta. Icyemezo cy’Ubudakemwa mu misoro gifite umwihariko kandi nta kindi kimara uretse kuba ikimenyetso cy’icyo cyatangiwe. Ibi bisobanuye ko cyatanzwe hagamijwe guhererekanya inguzanyo ya banki, ntushobora kugikoresha nko mu masoko ya leta kugira ngo utange ingwate y’isoko yo kugemura ibintu no gutanga serivisi. Icyemezo cy’ubudakemwa kimara amezi atatu (3) uhereye igihe cyatangiwe. Ubu ni uburyo ubuyobozi bw’imisoro bwifashisha bukabasha kwishyuza ibirarane by’imisoro abasoreshwa babereyemo Leta.  Ibindi byiciro aho iki cyemezo gishobora kwifashishwa ni igihe ibicuruzwa biri muri Gasutamo bihinduriwe icyerekezo.

Ibisabwa kugira ngo uhabwe icyemezo cy’uko nta musoro utarishyuwe

Saba wifashishije ikoranabuhanga (Link:https://www.rra.gov.rw/fileadmin/user_upload/tcc.html)

Kwishyura amafaranga : 5.000 Frw

Ubudakemwa mu misoro /Quitus Fiscal 

Ubudakemwa mu misoro ni ikindi cyemezo gitangwa na RRA. Igihe abasoreshwa bagaragaje ubunyangamugayo mu bikorwa byabo na RRA. Ibi bisobanuye ko buri gihe umusoreshwa aba amenyekanisha ku gihe kandi nta makosa imisoro akanayishyura ku gihe.

Ubudakemwa mu misoro bugamije iki?

Iyo umusoreshwa ahawe ubudakemwa mu misoro, aba afite uburenganzira bwo gusohora ibicuruzwa bye mu bubiko bwa gasutamo atishyuye 5% by’umusoro ufatirwa wishyurwa muri gasutamo ku bicuruzwa bitumijwe mu mahanga na 3% yishyurwa iyo yegukanye isoko rya leta. Ibi byorohereza abasoreshwa bashobora kuba bafite ibibazo by’amafaranga binjiza n’ayo basohora.

Birumvikana ko kugira ngo umuntu ahabwe icyemezo cy’ubudakemwa mu misoro, agomba kuba amaze igihe akorana na RRA, kugira ng ubashe guteganya igipimo yariho mu kubahiriza ibisabwa mu gihe cyashize hashingiwe ku mikorere yamuranze. Ku basoreshwa, ibiro bishinzwe imisoro nt abumenyi bwinshi biba bibafiteho, ko buryo nta wakwemeza ko ubudakemwa bwe cyangwa igipimo ariho mu kubahiriza ibisabwa. Icyakora, abasoreshwa bafite icyemzo cy’uko ari abashoramari bemerewe gusaba icyo cyemezo hatitawe ku gihe bamaze mu bikorwa by’ubucuruzi.

Ibisabwa kugira ngo uhabwe icyemezo cy’ubudakemwa mu misoro.

§  Kuzuza neza urupapuro rwbugenewe uhabwa na RRA

§  Kumenykanisha no kwishyura VAT nibura umwaka umwe

§  Kumenyakanisha no kwishyura CIT/PIT nibura imyaka ibiri (2)

§  Gutumiza mu mahanga ibicuruzwa nibura inshuro 4 mu mwaka kandi CIF ikaba ingana cyangwa irenze miriyoni 20 (Iyo CIF irenze, ibisabwa ntibiba ngombwa ku masosiyete mashya afite icyemezo cy’ishoramari gtangwa na RDB)

§  Kuban ta birarane by’imisoro

§  Kwerekana impapuro z’ubutaka cyangwa amasezerano y’ubukode (ibiro bya sosiyete y’ubucuruzi)

§  Kwerekana rejisitiri y’ubucuruzi

§  kwishyura ibihumbi icumi (10.000 Frw) kuri konti ya RRA no kuzana urupapuro wishyuriyeho rwometse kuri za mpapuro.

Kanda aha ubone urutonde rw’ibisabwa n’impapuro zuzuzwa:

https://www.rra.gov.rw/fileadmin/user_upload/announcement_qf_2019.pdf

 Ibisabwa kugira ngo uhabwe EBM Version II

§  Kuba umusoreshwa yariyandikishije kuri VAT

§  Umusoreshwa agomba kuba afite mudasobwa cyangwa terefone ikoresha ikoranabuhanga rigezweho rya interineti

§  Umusoreshwa agomba kuba afite imashini icapa inyemezabuguzi.

 Nakwandukuza nte isosiyete y’ubucuruzi nyuze ku rubuga rwa RRA

§  Jya ku rubuga: www.rra.gov.rw

§  Hitamo serivisi z’imisoro y’imbere mu gihugu

§  Kanda kwiyandikisha & kwiyandukuza

§  Jya kuri “amafishi/Forms”

§  Kanda kuri "Komeza/Read more"

§  Hitamo ifishi yabugenewe bitewe n’ubwoko bwubucuruzi (umuntu ku giti cye, isosiyete) cyangwa ubwoko bw’umusoro (Umusoro ufatirwa ku mushahara/TPR/PAYE). Ifishi ifunguka  iri muri PDF, wahita uyosohora ku mashini icapa.

Ni ubuhe buryo bukurikizwa mu gufungisha ipatanti n’amahoro y’isuku rusange?

§  Gufata ifishi yo kwiyandukuza ku musoro w’iptanti uhabwa n’ibiro bya RRA by’aho uherereye;

§  Kuyuzuza no kuyishyikiriza abayobozi bo ku nzego z’ibanze kugira ngo bayishyireho umukono;

§  Kuyigarura kuri RRA nyuma yo kuyisinya kugira ngo ufungishe ipatanti

§  Umukozi wa RRA agenzura niba imisoro yose yaramenyekanishijwe  ikanishyurwa;

§  Iyo imisoro yose yishyuwe, imisoro yakirwa n’inzego z’ibanze irafungwa;

§  Umusoreshwa atumizwaho kuza gufata ibaruwa ihamya ko yiyandukuje ku musoro w’ipatanti.

  Uko bamenyekanisha amahoro y’isuku rusange hakoreshejwe ikoranabuhanga rya terefoni ngendanwa   

§  Andika *800#  - uhitemo ururimi “English cyangwa Kinyarwanda” - Hitamo 3: Imisoro y’Inzego z’Ibanze

§  Hitamo 3: Amahoro y’isuku rusange - andika TIN – HITAMO AKARERE –Injizamo Umubare uranga (Code) AKARERE

§  INJIZAMO Umwaka w’umusoro – INJIZAMO ukwezi -  INJIZAMO umubare

§  KWEMEZA maze uwbirwe ko serivise yatunganye – Jya kwishyura kuri banki/Mobicash cyangwa mobile money

 Ni gute wahindura pulake ishaje?

§  Kujyana ikinyabiziga kugisuzumisha ku biro bibishinzwe (RPD)

§  Kugeza inyandiko y’isuzuma ku biro bya RRA

§  Kwishyura 15.000 Frw kuri pulake imwe

§  Kwishyura 30.000 Frw kuri pulaki ebyiri;

§  Pulake iboneka mu munsi umwe

  

Ni ibihe bisabwa mu guhinduranya ibinyabiziga (imodoka /amapikipiki?

§  Amasezerano y’ubugure

§  Ifoto ngufi y’uwaguze

§  Fotokopi y’indangamuntu cyangwa pasiporo (ku banyamahanga) by’uwaguze

§  TIN y’uwaguze

§  Isuzuma ry’ikinyabiziga/ipikipiki

§  Ikarita y’umwimerere iranga ikinyabiziga

§  Kuba ikinyabiziga/ipikipiki nta misoro bitishyuriwe

§  Uwaguze n’uwagurishije bombi bagomba kuza ku biri bya RRAkuira ngo basinye

§  Kuzuza no gusinya ku ifishi y’ihererekanya ry’uburenganzira ku mutungo

§  Kwishyura 10.000 Frw yo guhererekanya ikinyabiziga na 5.000 Frw ku ipikipiki

 

Hasabwa iki mu kwishyura ibirarane by’imisoro mu byiciro?

§  Kugenzura ibirarane byose by’imisoro

§  Kwishyura 25% by’ibirarane byose by’imisoro

§  Gusaba koroherezwa kwishyura mu byiciro

§  Kuzana gihamya y’uko wishyuye 25% by’by’ibirarane byose

§  Kuzana ingwate ya banki/ikigo cy’ubwishingizi, amasezerano y’isoko wegukanye

 

Uko wabona icyemezo gicapye cy’uko wishyuye umusoro w’ipatanti

Kugira ngo abone icyemezo gicapye cy’uko yishyuye umusoro w’ipatanti, umusoreshwa ashobora gukora ibikurikira:

Fungura urubuga rwa RRA: www.rra.gov.rw 

§  Kanda serivisi z’ikoranabuhanga

§  Kanda ku imisoro yakirwa n’inzego z’ibanze

§  Kanda ku imisoro

§  Injira ukoresheje TIN n’ijambo ry’ibanga

§  Hitamo Kwiyandikisha

§  Kanda kuri Icyemezo cy’umusoro w’ipatanti

§  Hitamo umwaka

§  Kanda kuri Kubona amakuru ku ipatanti

§  Kanda Yego (OK)

§  Kanda Capa icyemezo

Ijanisha ry’ibigenerwa umubyeyi uri mu kiruhuko cyo kubyara

Umusanzu  wo kwishyura ibigenerwa umubyeyi uri mu kiruhuko cyo kubyara ungana na zeru n’ibice bitandatu ku ijana (0.6%) by’umushahara asanzwe ahembwa.

 

Umuntu yakwishyura ate umusoro ku nyungu z’ubukode akoresheje ikoranabuhanga? 

  • Fungura urubuga rwa RRA: www.rra.gov.rw

  • Kanda kuri Serivisi z’ikoranabuhanga

  • Kanda ku Imisoro yakirwa n’Inzego z’ibanze

  • Kanda ku Imisoro

  • Injira (izina : TIN n’urufunguzo)

  • Hitamo ubwoko bw’Umusoro, andikamo Inyungu z’Ubukode

  • Hitamo umwaka

  • Hanyuma ohereza

  • Kanda kuri Nimero y’Isuzuma/Nimero y’Inyandiko

  • Andika Inyungu z’ubukode bw’ukwezi/Umwaka

  • Umukiriya abazwa niba afite inguzanyo ya banki cyangwa ntayo afite, iyo nta nguzanyo afite, akanda kuri OYA, Iyo ayifite,akanda kuri YEGO, maze akuzuzamo amakuru akenewe,

  • Kanda kuri Kubara Umusoro

  • Kanda kuri Ohereza

  • Capa nimero ya tike wishyuriyeho/icyemezo cy’ibimaze gukorwa, ukohereza SMS cyangwa Ukohereza kuri Aderese y’ubutumwa koranabuhanga (E-mail).

  • Kwishyurira kuri imwe muri banki z’ubucuruzi cyangwa ugakoresha mobile money wandika *182#, cyangwa ugakoresha Mobi Cash.

 

   Ni gute wabona inyandiko muri E TAX ku buryo Wabasha kumenyekanisha IQP/ cyangwa CIT     

        Wajya ku mbuga zitandukanye za RRA bakayikwandikira: Hamagara Center 3004. E-suggestion box 4152, E-mail : info@rra.gov.rw, Twitter: @rrainfo cyangwa Facebook: Rwanda Revenue Authority.

 

1.    Nakoresha nte urufunguzo rwanjye mu kumenyekanisha imisoro itandukanye?

Wajya ku mbuga zitandukanye za RRA bakabigufashamo: Call Center 3004.

E-suggestion box 4152, E-mail: info@rra.gov.rw, Twitter: @rrainfo cyangwa Facebook: Rwanda Revenue Authority.

 

Abantu bihariye ni bande?

Abantu bihariye ni abantu barebwa n’Amasezerano y’i Vienna yo ku wa 24 Mata 1963 yerekeye Imikoranire n’Abahagararira byabo mu kindi gihugu. Ni muri urwo rwego Umusoro ku Nyingeragaciro (VAT/TVA) ari umwe mu misoro basonewe.

Kugira ngo basubizwe umusoro ku nyongeragaciro, abantu bihariye baaba gusubizwa umusoro bagomba kwandika babisaba, dosiye yabo igaherekezwa n’ibi bikurikira:

  • Kwerekana umwimerere na kopi z’inyemezabwishyu nk’uko bisabwa n’itegeko

  • Icyemezo cy’uko hishyuwe amafaranga arenga ibihumbi ijana (100.000 Frw)

  • Amasezerano y’imishinga ikoresha amafaranga y’abaterankunga n’amasezerano yakoranywe n’amasosiyete ashyira mu bikorwa iyo mirimo akozwe mu izina ry’umushinga;

  • Kuba bafite amakarita aranga abahagarariye ibihugu byabo bahawe na minisiteri y’Ububanyi n’Amahanga y’ u Rwanda

  • Kubahiriza ibihugu abantu bihariye baturukamo na byo biha abahagarariye u Rwanda muri icyo gihugu ubusonerwe hakurikijwe Amasezerano y’i Vienna mu gice kereye ubudahangarwa ku bahagarariye ibihugu n’imiryango mpuzamahanga mbere yo yo gusaba gusubizwa iyo misoro

  • Imishinga ikoresha amafaranga y’abaterankunga igomba kwemezwa n’ibyo Bigo

  • Kwemererwa n’ibigo nterankunga ni ngombwa;

  • Ku byerekeye terefoni ngendanwa,  igipimo ntarengwa cy’imikoreshereze kigomba kugaragazwa, iyo bitakubahirijwe, gusubizwa  bishobora kudakorwa.

 

 

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  Senior Management Team Members (Contact Details)

Tel : +250 788185500
Mail : info@rra.gov.rw
RRA Call Center : 3004

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