Guverinoma y’u Rwanda iherutse gukora amavugurura agamije koroshya ibijyanye n’imisoro cyane ko hari hashize igihe abaturage, abakora ubucuruzi, abafite imitungo isora, bavuga ko nubwo gutanga imisoro ari byiza ariko ibaremereye kuko ihanitse.
Ni impinduka zemejwe n’Inama y’Abaminisitiri iheruka hashingiwe ku cyerekezo cyatanzwe na Perezida Kagame muri Mutarama 2023, wasabye inzego zibishinzwe kuvugutira umuti ibibazo byakomeje kugaragazwa n’abaturage birimo n’imisoro ihanitse.
Icyo gihe Umukuru w’Igihugu yagize ati “Ntabwo bivuze ko kuremereza imisoro ari byo biguha imisoro myinshi”. Yavuze ko imisoro ishobora kuboneka ari myinshi ariko bitabaye ngombwa ko buri umwe yakwa myinshi.
Umurongo yatanze warakurikijwe hakorwa amavugurura ku misoro itandukanye nk’uwo ku mutungo utimukanwa nk’ubutaka, inzu z’ubucuruzi, izo guturamo, izo gukodesha n’inzu ya kabiri umuntu yaba atunze.
Inzu ya mbere (nyirayo atunze bwa mbere) hishyurwa gusa umusoro w’ubutaka naho inzu ya kabiri, umusoro w’inzu n’ubutaka bizakomatanywa, ubarwe kuri 0.5% by’agaciro k’inyubako ku isoko bivuye kuri 1%. Bivuze ko uyu musoro wagabanyijwemo kabiri.
Ku nyubako z’ubucuruzi, umusoro w’inyubako n’ubutaka uzakomatanywa, aho wakuwe kuri 0.5% ushyirwa kuri 0.3%. Umusoro w’inyubako ubarwa gusa kugeza ku gaciro ka miliyari 30Frw, ibirenzeho ntibibarwa.
Hakuweho kandi umusoro ku nyungu kuri bimwe mu biribwa by’imbere mu gihugu n’ibitumizwa hanze birimo umuceri n’ifu y’ibigori hagamijwe kugabanya ibiciro by’ibiribwa ku isoko no kunganira gahunda yo kugaburira abanyeshuri ku ishuri.
Ubukode bushobora kugabanyuka
Ibarura ry’abaturage riheruka ryagaragaje ko Abanyarwanda bafite inzu zabo bwite ari 72%, mu gihe 22% bakodesha aho kuba.
Mu byaro, muri rusange abafite inzu zabo ni 83%, mu gihe abakodesha ari 11%. Mu ntara zose n’Umujyiwa Kigali, abatunze inzu zabo ni benshi mu Majyaruguru kurusha ahandi kuko ari 87%, bakaba bake cyane muri Kigali kuko ari 34%.
Ubushakashatsi bukomeza buti “Mu murwa mukuru [Kigali], ingo zisaga 61% z’abantu ku giti cyabo zibamo abantu bakodesha.”
Kugabanya imisoro ku nzu za kabiri no ku nyubako z’ubucuruzi, bishobora kugira ingaruka nziza cyane ku bakodesha kuko igiciro cy’ubukode gishobora kumanuka cyangwa ntigikomeze gutumbagira.
Bamwe mu baturage bo mu Mujyi wa Kigali, babwiye abanyamakuru ko bifuza ko ubukode bugabanyuka kandi leta ikagira uruhare mu ishyirwa mu bikorwa ry’ibyemezo.
Uzaribara Célestin ukorera ubucuruzi mu Murenge wa Muhima yavuze ko uyu ari umwanya mwiza ngo ba nyir’inzu zikodeshwa bagabanye ibiciro kuko nabo leta hari ibyo yigomwe mu misoro.
Ati “Niba ibyo ba nyir’inzu basabwaga ku misoro byagabanutse na bo ndumva bagabanya igiciro cy’ayo basaba ku bukode. Ubu ndakodesha ariko nanjye mfite aho banyishyura. Nanjye birandeba. Uwo nshumbikiye aramutse ansabye kugabanya nabirebaho kuko birumvikana.”
Hakizimana Emmanuel ukorera ku Isoko rya Nyarugenge avuga ko nta butaka afite ariko ko akodesha inzu yo kubamo, akagaragaza ko ba nyir’inzu bareba uko bagabanya ibiciro nabo bakumva icyo kugabanya imisoro bivuze.
Ati “Urumva dukorera amafaranga make. Iyo ukuyemo ay’inzu usanga kwiteza imbere bidashoboka ahubwo usanga ukorera nyir’inzu gusa. Ayo bagabanyaho twayizigama akazagira icyo ahindura ku buzima bwacu.”
Maniraguha Valens ukora mu bijyanye no gutubura inyandiko (Printing) mu mujyi wa Kigali, akodesha inzu y’ibihumbi 30Frw, asaba ko nibura yagabanywa kuko n’ikiguzi cy’ubuzima cyazamutse.
Ati “Nkanjye aha mpakodesha ibihumbi 30 Frw harimo n’abakodesha n’ibihumbi 60Frw cyangwa bakayarenza bitewe n’ingano n’ahantu inzu iri. Bagakwiye kuba bakuraho nk’ibihumbi 10Frw kuko nabo bagabanyirijwe. Bagakwiriye kubirebaho kuko niba ukorera nk’ibihumbi 70Frw iyo uguze agafuka k’umuceri aba ashize kandi ufite umugore n’abana.”
Umwe mu bafite inzu zikodeshwa mu Murenge wa Gitega, yavuze ko akenshi imisoro yatumaga igiciro cy’ubukode kizamuka bityo gishobora kumanuka uko iminsi igenda ishira.
Ati “Ntabwo ibiciro byagabanyuka ako kanya ariko mu minsi iri imbere bizabaho ntibitanabaho birashoboka ko hashira igihe bitiyongera”.
Umunyamabanga wa Leta muri Minisitiri y’Imari n’Igenamigambi ushinzwe imari ya Leta, Tushabe Richard, aherutse kubwira itangazamakuru ko politiki yo gusoresha inzu z’ubucuruzi igamije ko n’ubukode bugabanyuka ku bazikoreramo.
Ati “Ingaruka ni uko ubukode bwagabanyuka. Ibyo bishyuraga biragabanuka, turumva rero ko nabo bazashobora kugabanyiriza abakiriya babo ari bo bishyura ubukode. Ni yo politiki yo gusoresha inzu z’ubucuruzi”.
Yakomeje avuga ko kugabanya umusoro bizafasha mu kureshya abashoramari banini n’abahari biborohere.
Umusoro ku butaka watumye biruhutsa
Ubutaka bugenewe ubuhinzi n’ubworozi buri munsi ya hegitari ebyiri ntibusoreshwa. Umusoro w’ubutaka bugenewe guturwaho washyizwe hagati ya Frw 0 na Frw 80 kuri meterokare, ukuwe hagati ya Frw 0 na Frw 300.
Ni ukuvuga ngo niba nyir’ubutaka bwa meterokare 300 wari usanzwe yishyura umusoro uri hagati ya 0Frw n’ibihumbi 90Frw ku mwaka, ubu azajya yishyura hagati ya 0Frw n’ibihumbi 24 Frw. Iyo ukoze imibare ubona neza ko nk’uwasoraga ibihumbi 90Frw yagabanyirijweho ibihumbi 66Frw.
Nzamukosha wo mu Karere ka Rulindo, avuga ko kugabanya umusoro ku butaka bizatuma asora neza kandi agasagura amafaranga yo gukoresha ibindi.
Ati “Nasoraga ibihumbi birenga 100Frw, niba yagabanyutse bizamfasha kwizigamira muri Ejo Heza, nyishyuremo amafaranga y’ishuri. Bizatuma kandi menyekanisha umusoro nkwishyure neza kuko bizaba bitangoye”.
Imisoro iziyongera
Inzobere mu by’ubukungu, Habyarimana Straton, yemera ko imisoro iri hejuru ituma abantu bayikwepa bagatinya kuyishyura ariko ngo iyo yagabanutse ba bantu bangaga gusora n’abahishaga imitungo babona ko nta mpamvu bagasora igihugu kikunguka.
Ati “Iyo misoro yagabanutse na babandi batinyaga gushora imari barashora, abatasoraga bagasora. Ushobora kugabanya umusoro ahubwo ugasarura menshi aruta ayo wasaruraga kubera ko abatinyaga kukora ubucuruzi batinyuka, umubare w’abasora ukiyongera.”
Habyarimana avuga ko hategerejwe niba bizashyirwa mu bikorwa cyane ko ngo bizaterwa n’uko abaturage bazabona ayo mavugurura niba abafitiye akamaro cyangwa ntacyo abungura.
Ku bijyanye n’inzu z’ubukode, Habyarimana avuga ko iyo leta igabanyije imisoro, iba ishaka guhanantura ibiciro bizamuka, bityo n’iby’inzu z’ubukode biba birimo.
Ati “Numva ko niba imisoro yagabanyijwe na nyir’inzu atakagombye guca amafaranga yacaga. Niba ubukode budashobora kugabanuka wenda bukaguma aho bwari buri. Ntituzi uko bizagenda kuko imyitwarire y’abasora iterwa n’uko babonye iryo gabanuka.”
“Leta iyo yagabanyije ibiciro igomba no gushyiraho uburyo bwo kubishyira mu bikorwa kuko gushyiraho itegeko ni kimwe ndetse no gukurikizwa kwaryo kikaba ikindi.”
Habyarimana avuga ko imisoro atari yo gusa ituma ibiciro by’ubukode byiyongera kuko ngo n’ibiciro bisanzwe, inguzanyo zo muri banki bigira uruhare mu kugena igiciro bazajya bishyuza ku bukode, bikajyana n’umubare w’abashaka inzu kuko iyo ubaye munini igiciro cyiyongera.
Ikigo cy’Igihugu cy’Imisoro n’Amahoro (RRA) mu mwaka warangiranye na tariki 30 Kamena 2022 w’isoresha, cyabashije gukusanya miliyari 1907,1 Frw, mu gihe cyari cyarasabwe gukusanya miliyari 1831,3 Frw.
Ibi bivuze ko RRA yarengejeho miliyari 75,8 Frw ku ntego yari yahawe. Ni mu gihe ugereranyije n’ayo yari yakusanyije mu 2020/21 habayeho inyongera ya 15,3%.
Minisiteri y’Imari n’igenamigambi iteganya ko izi ngamba zitezweho ko mu gihe kirambye imisoro ikusanywa izatuma umusaruro mbumbe w’Igihugu (GDP) wiyongeraho 1% bitarenze umwaka w’ingengo y’imari wa 2025/26.
Mu bindi byavuguruwe harimo umusoro ku bugure bw’umutungo utimukanwa uzajya ubarwa kuri 2% by’agaciro k’umutungo mu gihe wagurishijwe n’umucuruzi wanditse, na 2.5% mu gihe wagurishijwe n’utari umucuruzi wanditse bigakorwa ku mutungo uri hejuru ya miliyoni 5Frw.
Hagabanyijwe kandi umusoro ku nyungu ku bigo (Corporate Income Tax) wagabanyijwe uva kuri 30% ushyirwa kuri 28% hagamijwe ko mu gihe cya vuba uzakomeza kumanuka ukagera kuri 20%, ibigira u Rwanda ahantu heza ho gushora imari.
Umukozi winjiza hagati y’ibihumbi 60Frw n’ibihumbi 100Frw ku kwezi azajya asora 10% ubundi byari 20%.
