Ni amahirwe abasora basabwe kubyaza umusaruro kuva tariki 22 Werurwe kugeza ku wa 22 Kamena 2024 gusa.

Yahawe abantu ku giti cyabo, amasosiyete n’imiryango idaharanira inyungu, nyuma yo kwerekana ibimenyetso byose bifatika bijyanye n’imisoro itari yaramenyekanishijwe.

Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro, Bizimana Ruganintwali Pascal, avuga ko iki cyemezo cyafashwe muri gahunda yo gukora amavugurura anyuranye, gufasha abasora mu iyubahirizwa ry’inshingano zo gusora no kuzamura ubumuntu mu misoreshereze.

Yakomeje ati “Muri ayo mavugurura yabaye, Leta yateganyije ko hashobora kugenwa igihe runaka, kiza rimwe, kugira ngo umuntu wese wumva hari umusoro atamenyekanishije, awugaragaze, anawishyure, ariko ntahanwe. Ubwo iyo tuvuze ibihano ni amande n’inyungu z’ubukererwe.”

Kuyigaragaza ariko ntibihesha uwabikoze uburenganzira bwo gusubizwa umusoro ku kiranguzo, umusoro w’ikirenga wishyuwe cyangwa kugaragaza ibihombo.

Kuki abasora bagomba kwigaragaza?

Aya mahirwe adasanzwe yashyiriweho abasora bafite umusoro batigeze bamenyekanisha, bashaka kubahiriza inshingano zabo mbere y’uko ubuyobozi bw’imisoro bubatahura.

Nk’uko byagarutsweho na Komiseri Mukuru, abasora bakwiye gufatirana aya mahirwe kuko atanzwe rimwe gusa. Byongeye, RRA imaze kugira uburyo bwinshi bwo kubona abatubahiriza inshingano zo gusora.

Yagarutse ku ikoranabuhanga ryimakajwe mu isoresha, aho RRA ibasha kubona amakuru menshi, ndetse yashyizeho itsinda rishinzwe gusesengura no guhuza amakuru, kugira ngo abyazwe umusaruro mu isoresha.

Muri ubwo buryo kandi, hanubatswe ikoranabuhanga ryo guhanahana amakuru n’ibindi bihugu (Exchange of Information, EOI) mu gihe asabwe, nyuma y’uko u Rwanda rusinye amasezerano mpuzamahanga agamije kuzamura ihanahanamakuru mu by’imisoro.

Bitarenze umwaka wa 2025, iri hanahanamakuru rizajya ribaho mu buryo bwikoresha binyuze muri sisitemu y’ikoranabuhanga, ibizwi nka Automatic exchange of information, AEOI.

Iyi mikoranire n’ibindi bihugu izatuma RRA ibona amakuru ku basora, by’umwihariko ku bigo mpuzamahanga n’abacuruzi bakabaye batanga umusoro mu Rwanda cyangwa mu bihugu bakomokamo, bityo bitange umusanzu mu gukumira inyerezwa ry’imisoro n’iyezandonke.

Ku rundi ruhande, Leta y’u Rwanda na yo imaze gushyira umukono ku masezerano n’ibihugu byinshi, agendanye no gukumira gusoresha kabiri. Aya masezerano nayo azatuma hagaragara abatubahiriza inshingano zo gusora uko bikwiye.

Ni bande barebwa n’aya mahirwe?

Amahirwe yo kwigaragaza ku bushake yashyiriweho umuntu wese wakoze ibikorwa bisoreshwa, wanditse cyangwa utanditse, akaba afite umusoro atamenyekanishije mbere y’umwaka wa 2023.

Aya mahirwe usora ayemererwa ari uko abyibwirije, akagaragaza uwo musoro kandi akawishyura, mbere y’uko amenyeshwa ko azagenzurwa cyangwa aciwe ibihano kuri uwo umusoro.

Yagenewe kandi usora wamenyekanishije umusoro, akaba ashaka gukosora imenyekanisha rye, yongera umusoro yagaragaje mbere.

RRA isobanura ko uku kwigaragaza kureba imisoro yose y’imbere mu gihugu, nk’umusoro ku nyungu, umusoro ku nyongeragaciro, umusoro ku mutungo utimukanwa, imisoro ifatirwa, umusoro ku mikino y’amahirwe, umusoro ku mabuye y’agaciro n’iyindi. Imisoro n’Amahoro bya Gasutamo byo ntibirebwa n’iyi gahunda.

Mu bemerewe uku kwigaragaza kandi, harimo usora ushobora kuba yaragenzuwe ariko akaba afite undi musoro w’inyongera utarabonywe n’igenzura, ashaka gutanga.

Usora yemerewe no kwigaragaza nyuma y’ubusaze bw’ububasha bwo kugenzura, ni ukuvuga imyaka itanu nyuma y’igihe cy’isoresha kirebwa n’igenzura.

Ni bande batemerewe aya mahirwe}

RRA isobanura ko usora atemererwa uburenganzira bukomoka ku kwigaragaza ku bushake ku musoro runaka, iyo yahawe inyandiko imumenyesha igenzura kuri uwo musoro (audit notice).

Abafite imisoro batamenyekanishije ijyanye n’umwaka wa 2023, nabo ntibemerewe aya mahirwe.

Kwigaragaza bikorwa bite?

RRA yatangaje ko yashyizeho uburyo bworohereza abasora. Abakeneye gukoresha aya mahirwe bigaragaza banyuze ku rubuga rwayo. (https://etax.rra.gov.rw/landingPage).

Ubusabe bugomba kugaragaza ubwoko bw’umusoro n’igihe cy’isoresha bireba, umusoro umuntu ashaka kwishyura n’inyandiko zigaragaza amakuru ajyanye na wo. Ayo makuru agomba kuba yuzuye, kandi adateza urujijo.

Minisiteri y’Imari n’Igenamigambi yasabye abakeneye gukoresha aya mahirwe, kugaragaza ubusabe bwabo guhera taliki ya 22 Werurwe 2024 kugeza ku ya 22 Kamena 2024.

Bivuze ko nyuma y’iki gihe cyatanzwe, amahirwe azaba arangiye. RRA izakoresha amakuru n’ububasha ifite mu kugaruza umusoro utaragaragajwe, kuko usora atakoresheje amahirwe yahawe.

Ubusabe bw’usora ushaka kugaragaza umusoro atamenyekanishije busuzumwa mu gihe kitarenze iminsi 30, ibarwa uhereye ku munsi bwakiriweho.

Kwishyurwa bikorwa bite?
Iteka rya Minisitiri nº 001/24/03/TC ryo ku wa 08/03/2024 rigena ko uwemerewe uburenganzira bukomoka ku kwigaragaza ku bushake, yishyura umusoro fatizo yagaragaje mu gihe kitarenze iminsi 30, ibarwa uhereye ku munsi yemereweho.

Icyakora, ubuyobozi bw’imisoro bushobora kwemerera usora, mu gihe abisabye kandi afite impamvu zumvikana, kwishyura mu byiciro.

Uwigaragaje mu kwezi kwa mbere aya mahirwe agitangwa, akishyura 50% by’umusoro wose agaragaje, yemererwa kwishyura amafaranga asigaye kuri wa musoro mu byiciro bigera kuri bitanu.

Uwigaragaje mu kwezi kwa kabiri, akishyura 50% by’umusoro wose yagaragaje, yemererwa kwishyura amafaranga asigaye mu byiciro bitatu; mu gihe uwigaragaje mu kwezi kwa gatatu akishyura 50% bya wa musoro, ahabwa ikindi cyiciro kimwe gusa cyo kwishyura amafaranga asigaye.

Ubu burenganzira umuntu abwamburwa mu gihe atishyuye umusoro yagaragaje, atubahirije amasezerano yo kwishyura mu byiciro, cyangwa igihe atanze amakuru atari yo, aganisha ku gutubya umusoro.