Leta y’u Rwanda yavuguruye imisoro hagamijwe guhangana n’izamuka ry’ibiciro no gukurura abashoramari.
Kuri uyu wa 21 Mata 2023, Minisiteri y’Imari n’Igenamigambi, yasohoye itangazo rigenewe abanyamakuru, rikubiyemo imisoro ivuguruye nk’uko byemejwe mu nama y’Abaminisitiri hashingiwe ku cyerekezo cyatanzwe n’umukuru w’igihugu muri Mutarama 2023 hamwe na gahunda yo kuvugurura imisoro (MTRS) yari yemejwe muri Gicurasi 2022.
Iri vugururwa ryibanze ku musoro ku nyungu ku bigo (Corporate Income Tax), umusoro ku nyogeragaciro (Value Added Tax) uzwi nka TVA, n’umusaruro ku byaguzwe (Excise Duty), rigamije koroshya imisoro, kongera umubare w’abasora, kubahirirza itangwa ry’imisoro no kureshya abashoramari.
Inama y'Abaminisitiri yemeje imisoro ivuguruye igamije koroshya imisoro, kongera umubare w’abasora, kubahiriza itangwa ry’imisoro no kureshya abashoramari. pic.twitter.com/6WmJmV95FN
— Ministry of Finance & Economic Planning (@RwandaFinance) April 21, 2023
Izi ngamba zitezweho ko mu gihe kirambye imisoro ikusanywa izatuma umusaruro mbumbe w’igihugu (GDP) wiyogeraho 1% bitarenze umwaka w’ingengo y’imari wa 2025/2026.
Iri vugururwa kandi ryageze no ku misoro n’andi mafaranga inzego z’ibanze zishyuzaga abaturage ku byangombwa na serivisi zitandukanye.
Impinduka z’ingenzi
- TVA
Guverinoma yakuyeho kwishyura TVA ku muceri n’ifu y’ibigori byaba ibigurirwa imbere mu gihugu cyangwa ibitumijwe mu mahanga. Ibi bigamije kugabanya ibiciro by’ibiribwa ku isoko no kunganira gahunda yo kugaburira abanyeshuri ku ishuri.
- Umusoro ku nyungu ku bigo (Corporate Income Tax)
Guverinoma yagabanyije umusoro ku nyungu ku bigo uva kuri 30% ushyirwa kuri 28% hagamijwe ko mu gihe cya vuba uzakomeza kumanuka ukagera kuri 20%.
Ibi bizatuma u Rwanda ruza ku isonga mu bihugu by’Afurika bibereye gushoramo imari.
- Umusoro ku byaguzwe (Excise Duty)
Mu rwego rwo kuzamura ishoramari rishingiye ku bukerarugendo n’amahoteri, Guverinoma yafashe ingamba zo guhindura imisoro yatangwaga ku bicuruzwa byihariye, birimo ibinyobwa.
Urugero, mu buryo bushya bwo gusora, umusaruro ku byaguzwe kuri divayi uzaba 70% ariko ibisorerwa ntibirenge Frw 40.000 ku icupa.
- Umusoro ku mutungo utimukanwa n’ubutaka
Hemejwe ko umusaruro w’ubutaka ushyirwa hagati ya Frw 0 na Frw 80 kuri meterokare. Igiciro cyakuwe hagati ya Frw 0 na Frw 300.
Umusoro ku nzu ya kabiri wagizwe 0.5% by’igiciro cy’inzu n’ubutaka bikomatanyije.
Umusoro ku nyubako z’ubucuruzi wakuwe kuri 0.5% ushyirwa kuri 0.3 by’igiciro cy’inyubako n’ubutaka yubatseho bikomatanyije.
Umusoro ku nyubako z’ubucuruzi ugarukira ku gaciro ka miliyari 30 z’Amanyarwanda.
- Umusoro ku bugure bw’umutungo utimukanwa
Uyu musoro uzajya ubarwa kuri 2% by’agaciro k’umutungo mu gihe wagurishijwe n’umucuruzi wanditse, na 2.5% mu gihe wagurishijwe n’utari umucuruzi wanditse.
Icyakora umutungo utarenze miliyoni 5 z’amanyarwanda ntiwishyura umusoro ku bugure.
- Ipatanti ivuguruye
Abacuruzi bazajya bishyura umusoro w’ipatanti ukubiyemo ipatanti isanzwe n’amafaranga y’isuku rusange. Ibigo by’ubucuruzi bifite amashami arenze rimwe bizajya byishyura ipatanti imwe gusa muri buri karere bikoreramo.
- Andi mafaranga yakuweho
Amwe mu mafaranga yose yajyaga yishyuzwa n’inzego z’ibanze ku byangombwa cyangwa serivisi baha abaturage azakurwaho.
Guverinoma yashyizeho ingamba zihamye zizatuma izi mpinduka zitanga umusaruro wifuzwa uganisha ku iterambere rirambye ry’ubukungu bw’igihugu.
