Abasora
Ibigo bikurikira bigomba kwishyura umusoro ku nyungu z’amasosiyete byabonye:
1° amasosiyete y’ubucuruzi yashyizweho hakurikijwe amategeko y'u Rwanda cyangwa yo mu mahanga;
2° amakoperative n’amashami yayo;
3° ibigo bya Leta bibyara inyungu;
4° amasosiyete y’ubwifatanye;
5° ibigo byashyizweho n’Uturere, Imijyi n’Umujyi wa Kigali, mu gihe ibyo bigo bikora imirimo ibyara inyungu;
6° amasosiyete akora nk’ayemewe n’amategeko cyangwa imiryango hamwe n’ibindi bigo uko byaba biteye kose bikora imirimo igamije kubyara inyungu.