Inama y’Abaminisitiri yemeje imisoro ivuguruye hashingiwe ku cyerekezo cyatanzwe n’Umukuru w’lgihugu muri Mutarama 2023 hamwe na gahunda yo kuvugurura imisoro (MTRS) yari yemejwe muri Gicurasi 2022.
Gahunda yo kuvugurura imisoro (MTRS) igamije gushyira mu bikorwa ivugurura ryose ribayeho, mu rwego two kuzamura uruhare imisoro igira mu iterambere rirambye ry’lgihugu, hakusanywa imisoro y’imbere mu Gihugu ku rugero rukwiriye, kandi hakoreshejwe uburyo bugezweho, buciye mu mucyo, kandi bunoze.
Iryo vugurura ryibanze ku musoro ku nyungu ku bigo (Corporate Income Tax – CIT), umusoro ku nyongeragaciro (Value Added Tax – VAT) n’umusoro ku byaguzwe (Excise Duty), rigamije koroshya imisoro, kongera umubare w’abasora, kubahiriza itangwa ry’imisoro no kureshya abashoramari.
Mu kiganiro n’abanyamakuru cyabaye kuri uyu wa Gatanu gisobanura amavugurura yaraye yemejwe n’Iama y’Abaminisitiri, Umunyamabanga wa Leta muri Minisiteri y’Imari n’Igenamigambi Dr. Richard Tusabe, yasobauye ko aya mavugurura yitezweho kugabanya umutwaro w’imisoro ku Banyarwanda, kongera ingano y’umusoro ukusanywa, gushyigikira umutekano w’ibiribwa no gukurura ishoramari.
Izi ngamba zitezweho ko mu gihe kirambye imisoro ikusanywa izatuma umusaruro mbumbe w’Igihugu (GPD) wiyongeraho 1% bitarenze umwaka w’ingengo y’imari wa 2025/26.
Ni ivugurura kandi ryageze no ku misoro n’andi mafaranga Inzego z’ibanze zishyuzaga abaturage ku byangombwa na serivisi zitandukanye.
Ku birebana na TVA, Guverinoma yakuyeho kwishyura TVA ku muceri n’ifu y’ibigori byaba ibiguriwe imbere mu Gihugu cyangwa ibitumijwe mu mahanga hagamijwe kugabanya ibiciro by’ibiribwa ku isoko no kunganira gahunda yo kugaburira abanyeshuri ku ishuri.
Umunyamabanga
Ku bijyanye n’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 kumanyuka ukagera kuri 20%. Ibi ngo bizatuma u Rwanda ruza ku isonga mu bihugu by’Afurika bibereye gushoramo imari.
Umusoro ku byaguzwe (Excise Duty) wo wavuguruwe 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, umusoro ku byaguzwe kuri divayi uzaba 70% ariko ibisorerwa ntibirenge amafaranga y’u Rwanda 40.000 ku icupa.
Ku birebana n’umusoro ku mutungo utimukanwa n’ubutaka, emejwe ko umusoro w’ubutaka ushyirwa hagati y’amafaraga y’u Rwanda 0 na 80 kuri meterokare. Igiciro cyakuwe hagati y’amafaranga 0 na 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’amafaranga y’u Rwanda.
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. Icyakora umutungo utarenze miliyoni 5 z’amafaranga y’u Rwanda ntiwishyura umusoro ku bugure.
Ipatanti ivuguruye iteganya ko 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 ni 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.
