umusoro ku nyongera gaciro

United Arab Emirates (UAE) Offshore Company Corp Ivugurura rya Jurisdiction riguha amakuru ajyanye nubukungu, amakuru yubucuruzi, ivugururwa rya leta rijyanye n'imisoro, gushimangira, urwego rw'ubucuruzi rushyushye, uburyo n'impamvu ifungura sosiyete mu nkiko zihariye. Iyo habayeho kongera gukora ikosa, uwakoze ikosa acibwa ihazabu yo mu rwego rw'ubutegetsi ingana n'inshuro makumyabiri (20) z'agaciro k'umusoro ku nyongeragaciro wanyerejwe. 3774. Mu gihe itariki ya 31 Werurwe 2022 ari yo ntarengwa yo kumenyekanisha no kwishyura umusoro ku nyungu zabonetse mu mwaka wa 2021; hari impinduka z'ingenzi abakoreye inyungu mu bucuruzi bwabo bakwiriye kumenya kugira ngo batisanga mu bihano biteganywa n'amategeko y . Ikodeshagurisha ni serivisi y'inguzanyo intangwa na BDF ku bagenerwabikorwa bakora imirimo y'amaboko ikenera imashini. BW¶UMUSORO KU NYONGERAGACIRO KU MASHINI, IBIKORESHO REMEZO N'IBIKORESHO FATIZO . On Monday, 20th July 2020, the Ministry of Trade and Industry (MINICOM) has informed all Industries/manufacturers of the following requirements to be fulfilled before applying for VAT exemption 15.Zero Rated Sales. Serivisi zijyanye n'ubufasha - Ifishi zo kuri interineti (Uruhushya . 35.Value Added Tax on Taxable Sales: Muri iki cyiciro, inganda zizoroherezwa mu gusonerwa umusoro ku nyongeragaciro ku mashini n'ibikoresho by'ibanze bikoreshwa mu nganda byakorewe imbere mu gihugu. ZIJYANA N'UMUSORO KU NYONGERAGACIRO Ingingo ya 23: Inyemezabuguzi, umwenda n'impapuro zigaragaza ko umusoro wakuwe mu kiguzi Ingingo ya 24: Ikoreshwa ry'imashini z'ikoranabuhanga mu gutanga inyemezabuguzi z'ibyacurujwe UMUTWE WA IX : KUMENYEKANISHA NO GUTANGA UMUSORO KU NYONGERAGACIRO Article 18: Post-sale adjustments Minisiteri y' ubucuruzi n' inganda yo ikavuga ko nta mpamvu yatuma abacuruzi bazamura ibiciro kuko ibyo bikoresho byavaniweho umusoro ku nyongera gaciro. Ingingo ya 3: Ibisabwa uruganda kugira ngo rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro . Ibi kandi bikubiyemo ibyoherezwa mu mahanga, ibigurwa n'abahagarariye ibihugu byabo mu Rwanda, n'ibigurwa hakurikijwe amasezerano y'abaterankunga ndetse n'imishinga n'imfashanyo byabo. KN82 ST3, Nyarugenge Dis trict, Kigali City, P.O. Ingingo ya 3: Ibisabwa uruganda kugira ngo rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro . The latest Tweets from MBIJOJO DATA TECHNOLOGY EDIT (@MBIJOJOPro): "Mwaramutse @Uni_Rwanda @HEC_Rwanda @TV1Rwanda @rbarwanda @Radiorwanda_RBA @Dr_Uwamariya @PMusafiri . Mu nama yahuje Hinga Weze n'Ikigo cy'Igihugu n'abafatanyabikorwa bayo barimo abahinzi borozi n'abakozi b'inzego z'ibanze mu turere ikoreramo baganiriye uko ubworozi bw'inkoko bwazamuye imibereho y'imiryango hamwe no kuyivana mu mirire mibi. Uyu ni umwe mu bangavu wumvikanisha ikibazo cyo kuremererwa n'igiciro cy' ibikoresho by'isuku abagore n' abakobwa bifashisha bari mu mihango. Mu 2019 nibwo Leta yakuye umusoro ku nyongeragaciro ku bikoresho by'isuku by'abagore nk'ibyifashishwa mu gihe cy . This is an HTML version of an attachment to the Access to Information request 'Icungwa ry'imitungo idafite bene yo'. IMVAHO NSHYA. +umusoro ku nyongeragaciro 24% idahinduka 24% idahinduka N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 18% igabanuka 18% igabanuka yo gucunga inguzanyo buri kwezi 0.20%+ TVA buri gihembwe Umufuragiro wa 30,000 +umusoro ku nyongeragaciro 24% idahinduka PLC. Koko rero, iyo ibiciro ku masoko byazamutse, Banki Nkuru y'Igihugu nk'ikigo cya Leta gishinzwe kubungabunga politiki y'ifaranga gishobora gufata ingamba zinyuranye zo kubungabunga ifaranga harimo buriya buryo yakoresheje cyangwa igashyira ku isoko impapuro z'agaciro n'ibindi.Gusa, ibi Banki Nkuru y'Igihugu ntibikora mu cyuka kuko igomba gushingira ku isesengura ryimbitse kugira ngo . Nyuma yo kuvugurura uburyo bw'ikoranabuhanga bwari busanzwe bwifashishwa mu kumenyekanisha umusoro ku nyongeragaciro (TVA), Ikigo cy'imisoro n'amahoro, RRA cyatangaje ko iryo koranabuhanga rizagabanya ibihano byajyaga bihabwa bamwe mu basoreshwa. 5.Total Value of Supplies During the month (VAT Exclusive) 10.Exampted Sales. Mu gihe itariki ya 31 Werurwe 2022 ari yo ntarengwa yo kumenyekanisha no kwishyura umusoro ku nyungu zabonetse mu mwaka wa 2021; hari impinduka z'ingenzi abakoreye inyungu mu bucuruzi bwabo bakwiriye kumenya kugira ngo batisanga mu bihano biteganywa n'amategeko y . Umusoro ku nyongeragaciro mu Rwanda ni 18%, uhereye kuri ibi iki gikoresho cyaguraga amafaranga 1000 gishobora kugera kuri 820Frw ku isoko. Imibare igaragaza ko nibura urupapuro rw'isuku rugura amafaranga igihumbi hangomba kuva umusoro ku nyongeragaciro ungana na 18% bisobanura ko ku mafaranga 1000 . bijyanye no kuzamuka kw'ibiciro bya lisansi n'imbaraga zo kugura. Imodoka n'ibyo bikoresho kandi byasonewe umusoro ungana na 5% k'utangwa ku bintu byatumijwe mu mahanga iyo bigeze muri gasutamo. Ingingo ya 6: Isonerwa ry'umusoro ku nyongeragaciro Ingingo ya 7: Igipimo cy'umusoro Ingingo ya 8: Umusoro ufatirwa ku yindi misaruro Ingingo ya 9: Umusoro ufatirwa ku bicuruzwa bitumizwa mu mahanga no ku masoko ya Leta LAW Nº 24/2010 OF 28/05/2010 MODIFYING AND COMPLEMENTING LAW N° 16/2005 OF 18/08/2005 ON DIRECT TAXES ON Ikigo cy'Imisoro n'Amahoro mu Rwanda (Rwanda Revenue Authority) cyongeye igihe cyo kumenyekanisha no kwishyura umusoro ku nyongeragaciro (TVA), umusoro ku mushahara (TPR) n'Umusoro ufatirwa bikazageza ku wa 24 Mata 2020. Iyo umaze kugera ku Kigo cya Kanada cyifashihwa mu gusaba Visa , dosiye yawe isaba Visa n'ibikuranga mu buryo bw'ikoranabuhanga (iyo bikenewe) biregeranywa. Ikigo cy'Imisoro n'Amahoro kivuga ko ubusanzwe izi mpapuro z'isuku zikoreshwa n'abagore bitasoraga amahoro ya gasutamo, bakemeza ko n'umusoro ku nyongeragaciro wavuyeho. A. ADEPR Umuryango w'Amatorero ya Pantekoti mu Rwanda (Association des Eglises de Pentecote au Rwanda); ADF Ikigega Nyafurika Gitsura Amajyambere ( African Development Fund); AEBR Umuryango w'Amatorero y'Ababatisita mu Rwanda (Association des Eglises Baptistes au Rwanda); AEC Umuryango w'Ubukungu bw'Afurika; AEE Umuryango Nyafurika w'Ivugabutumwa (African Evangelistic Enterprise) NO. This is a secure website using https A lock ( ) or https:// means you're safely connected to the website. Kuwa Mbere, 20/07/2020, Minisiteri y'Ubucuruzi n'Inganda (MINICOM) yamenyesheje abanyenganda bose ibigomba kuzuzwa mbere yo gusaba ubusonerwe bw'umusoro ku nyongeragaciro. RRA yatangaje ko abaratashoboye kujya . Igiciro cyo kwakira GC (Igiciro ku muntu ) $5.59. 09/11/2012 rishyiraho Umusoro ku Nyongeragaciro, cyane cyane mu ngingo yaryo ya 24; Ashingiye ku Iteka rya Minisitiri no002/13/10/TC ryo kuwa 31/07/2013 rigena imikoreshereze y'Imashini y'Ikoranabuhanga yemewe mu gutanga inyemezabuguzi, cyane cyane mu ngingo zaryo iya 4, iya 5, iya 8, iya 11 n'iya 12; 25.Total Not Taxable (Line 10+15+20): 30.Taxable Sales Subject to VAT: Line5 - Line25. Iby'ingenzi byo kumenya mu kumenyekanisha umusoro ku nyungu za 2021. Ikindi cyiciro cya gatatu kijyanye n'ubwubatsi bw'inganda, aho umushinga ugomba kuba ugamije gushora imari itari munsi ya miliyoni 1$ (arenga miliyoni 990Frw) yo kubaka inganda . Minisiteri y'Ubucuruzi n'Inganda (Minicom) yatangaje ko abacuruzi 22 bamaze guhanishwa gucibwa amande angana na 13.020.000 Frw, kubera guhanika ibiciro by'ibikoresho by'isuku y'abari n'abategarugori, kandi byarakuriweho umusoro ku nyongeragaciro (VAT). Kugeza ubu hari byinshi byamaze gukorwa kugira ngo abaturage babashe kubona iyi gaz ku giciro kitari hejuru, birimo ikurwaho ry'umusoro ku nyongeragaciro (TVA), ndetse REG yagiye ihuza abaturage n'abacuruzi ba gaz, ikanabakorera ubuvugizi kugira ngo bahabwe gaz bazagenda bishyura gahoro gahoro. Umubare w'umusoro ku nyongeragaciro utangwa ku bicuruzwa na serivisi bisoreshwa cyangwa ibintu na serivisi bitumijwe mu mahanga bisoreshwa . Ikigo cy'igihugu gishinzwe imisoro n'amahoro kiratangaza ko imashini za EBM zifasha abacuruzi kwishyura neza umusoro ku nyongeragaciro TVA, zatanze umusaruro ushimishije ariko kinibutsa abatayikoresha ko babangamiye iterambere ryigihugu. Amande akurikira acibwa umuntu wese utubahirije ingingo zigenga umusoro ku nyongeragaciro: Mu gihe umuntu acuruza atariyandikishije gutanga umusoro ku nyongeragaciro kandi yagombye kuba yariyandikishije, acibwa amande angana na mirongo itanu ku ijana (50%) by'umusoro wose yagombye kuba yarishyuye mu gihe . Title: unguka 2019 kinyarwanda1 ON a2 SEND Niba utarasabwe gutanga ibikuranga hakoreshwe ikoranabuhanga , ushobora kugana Ikigo cyifashihwa mu gusaba Visa umwanya uwo ariwo wose mu masaha y'akazi. Umuyobozi ushinzwe imisoro y'imbere mu gihugu, mu kigo cy'Igihugu gishinzwe Imisoro n'Amahoro, Aimable Kayigi yavuze ko kugeza ubu hamaze gusubizwa umusoro ku nyongeragaciro ungana na miliyari 9.5 Frw, kandi ko iki cyumweru kizashira hasubijwe ungana na miliyari 13 Frw. Itegeko n037/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk'uko ryahinduwe kandi ryujujwe kugeza ubu; Dushingiye kandi ku Iteka rya Minisitiri n0009/19/10/TC ryo ku wa 16/07/2019 rihindura Iteka rya Minisitiri n0001/17/10/TC ryo ku wa 30/01/2017 rigena ko uruganda rusaba ko ubusonerwe bw'umusoro ku nyongeragaciro (VAT) Ingano mu madolari ya Kanada (habariwemo n'umusoro ku nyongeragaciro) Ingano mu mafaranga y'u Rwanda (habariwemo nu'umusoro ku nyongeragaciro) Kohereza dosiye (igiciro cya dosiye) $94.18. Umusoro ku nyongeragaciro Value added tax Taxe sur la valeur ajoutée 156,540,288,805 Umusoro ku byacurujwe Excise duty Droits d'accises 58,637,217,499 Umusoro ku bindi bintu na serivisi Tax on use of goods and services Impôt sur autres biens et services 24,885,254,580 Umusoro ku nyongeragaciro. Ingingo ya mbere: Icyo iri teka rigamije . : +(250) (0) 78 818 1224, email: info@reg.rw, website: www.reg.rw c) Ibiciro bidahinduka ku bafatabuguzi b'inganda badafite mubazi z'ikoranabuhanga Abafatabuguzi badafite mubazi z'ikoranabuhanga bazajya bishyura amafaranga ku biciro ry‟umusoro ku nyongeragaciro rikorwa buri payment of the tax due within fifteen (15) days trimestrielle et est déposée avec paiement de la gihembwe kandi rigatangwa riherekejwe after the end of the quarter to which the VAT taxe due endéans quinze (15) jours après la fin n‟ubwishyu bw‟umusoro mu minsi itarenze is referred. Murorunkwere avuga ko kubera uburyo ibi bikoresho bihenze hari n'abana b'abakobwa batabizi nyamara bajya mu mihango. Hagati aho, ukurikije agaciro ka gasutamo, imodoka zitumizwa mu mahanga zisabwa imisoro ya gasutamo (25%), Umusoro ku nyongeragaciro (18%), imisoro ku bicuruzwa (5%, 10% cyangwa 15%) bitewe n'imbaraga za moteri, Iterambere ry'Ibikorwa Remezo ( 1.5%), Umusoro wa Afurika Yunze Ubumwe (African Union Levy 0.2%), umusoro ufatirwa (5%) n . 4. 63,275.00. Ingingo ya 2: Ibisobanuro byamagambo. Hejuru y'ibi, Kenyatta yatangaje ko ku bushake bwe, n'abandi bategetsi bakuru bemeye gutanga ku mushahara wabo kugira ngo batere inkunga ikigega cyo kurwanya Covid-19. Minisiteri y'ubucuruzi n'inganda (MINICOM),yashyizeho ingamba z'igihe gito n'igihe kirekire zo guhangana n'ingaruka za COVID-19 ku bukungu zirimo gusubiza umusoro ku nyongeragaciro ku bigo bito. Guverinoma yasoneye umusoro ku nyongeragaciro (VAT) imodoka zikoresha amashanyarazi, ibyuma bisimbura ibindi, batiri zazo n'ibikoresho bikenerwa mu kuzongeramo umuriro. Izo ngamba zirimo kwihutisha gusubiza umusoro ku nyongeragaciro ku nganda nto n'iziciriritse, kongerera igihe ntarengwa cyo kumenyekanisha no kwishyura ipantati n'umusoro ku nyungu z'ubukode, kongera no kunoza uburyo bwo kubona serivisi z'imisoro hifashishijwe ikoranabuhanga, ndetse n'uburyo bwo kubara avansi ku musoro ku nyungu . 20.Exports. Minisiteri y'Ubucuruzi n'Inganda-Itangazo ryerekeye ishyirwa mu bikorwa ry'ubusonerwe bw'umusoro ku nyongeragaciro. Ibihano n'Inyungu z'ubukerererwe. RRA yatangaje ko abaratashoboye kujya kumenyekanisha no kwishyurira igihe umusoro ku nyongeragaciro (TVA), Umusoro ku mushahara (TPR) n'umusoro ufatirwa bongereweho . Koko rero, iyo ibiciro ku masoko byazamutse, Banki Nkuru y'Igihugu nk'ikigo cya Leta gishinzwe kubungabunga politiki y'ifaranga gishobora gufata ingamba zinyuranye zo kubungabunga ifaranga harimo buriya buryo yakoresheje cyangwa igashyira ku isoko impapuro z'agaciro n'ibindi.Gusa, ibi Banki Nkuru y'Igihugu ntibikora mu cyuka kuko igomba gushingira ku isesengura ryimbitse kugira ngo . Umunyamabanga Uhoraho muri MIJEPROF, Ingabire Assumpta, yavuze ko Leta yafashe icyemezo cyo kuvanaho umusoro ku . Ikigo cy'Imisoro n'Amahoro (RRA) cyatanze itangazo kuwa 21 Kanama 2020, rigenewe abasora basabye gukurirwaho ibihano, amande, n'inyungu ku bukererwe bwo kwishyura umusoro ku bihembo, umusoro ku nyongeragaciro, n'umusoro . Mu gihe ku wa 31 Werurwe 2019 ari yo tariki ntarengwa yo kwishyura umusoro ku nyungu z'umwaka wa 2018, ubuyobozi bw'Ikigo k'Igihugu k'Imisoro n'Amahoro (RRA) buributsa abasora kwirinda ibihano bikurikira ubukererwe. 09/11/2012 rishyiraho Umusoro ku Nyongeragaciro, nk'uko ryahinduwe kandi ryujujwe kugeza ubu, cyane cyane mu ngingo yaryo ya 23; Inama y'Abaminisitiri yateranye ku wa 12/10/2016 imaze kubisuzuma no kubyemeza; ATEGETSE: MINISTERIAL ORDER Nº010/16/10/TC OF 01/11/2016 ON PROCESSED FOODSTUFFS AND . Official Gazette no 07 of 13/02/2017 N Arrêté Iteka Nº 001/17/10/TC Nº001/17/10/TC Arrêté de l'exonération N Ministerial N Arrêté N N ⁰003/MOJ/AG/2017 du 07/02/2017 Ministériedéterminant les modalités de gestion des biens abandonnés et la collaboration Mu gihe itariki ya 31 Werurwe 2022 ari yo ntarengwa yo kumenyekanisha no kwishyura umusoro ku nyungu zabonetse mu mwaka wa 2021; hari impinduka z'ingenzi abakoreye inyungu mu bucuruzi bwabo bakwiriye kumenya kugira ngo batisanga mu bihano biteganywa n'amategeko y'imisoro bityo bikaba byabatera igihombo. Minisiteri y'Ubucuruzi n'Inganda yatangaje ko abacuruzi 22 bamaze guhanishwa gucibwa amande angana na 13,020,000 Frw, bazira amakosa arimo guhanika ibiciro by'ibikoresho by'isuku by'abari n'abategarugori, kandi byarakuriweho umusoro ku nyongeragaciro (VAT). Soma kandi Kuzamuka kw'ibiciro bya lisansi na lisansi: ibyo tuzi kubyerekeye "amafaranga yo mu cyiciro cyo hagati" yashyizwe ahagaragara na Jean Castex. Muri iki gihe u Rwanda ruhanganye na covid-19 yanatumye habaho kugabanuka ku musaruro w'ubucuruzi . Umusoro ku nyongeragaciro wakwa ku bintu na serivisi bikorerwa mu Rwanda no ku bintu n'imirimo bitumizwa hanze y'Igihugu. Icyemezo cyo gukuraho umusoro ku nyongeragaciro ku bikoresho by'isuku by'abagore n'abakobwa cyakirijwe yombi na benshi, bavuga ko ubu ibi bikoresho bigiye kujya biboneka ndetse no ku bakobwa bavuka mu miryango itishoboye. Ubusanzwe umusoro ku . Iyo Nyir' ipikipiki amanuwe mu ntera amaze kubona ipikipiki yo mu rwego rwo hejuru, azaba afite uburenganzira bwo gukomeza gutunga iyo pikipiki (iyo abyifuza) no guhabwa amafaranga amufasha mu ngendo ajyanye n'urwego rushya arimo, cyangwa se kuyigurisha . Umusoro ku nyongeragaciro utangwa ku: 1º ibintu na servisi bisoreshwa; 2º ibintu na serivisi bisoreshwa biturutse mu mahanga. Aho kugenzura abamotari, a "Uruganda rwa Gaz" nk'uko Jean Castex abivuga, cyangwa kugabanya imisoro - "Ntabwo ari lisansi gusa" ikaba yiyongera - guverinoma yahisemo inzira ya . Leta ya Kenya yagabanyije imisoro ku mitungo ndetse n'umusoro ku nyongera gaciro (TVA), ibi bigatangira gukurikizwa kuva tariki 01/04/2020. Share sensitive information only on official, secure websites. Bwana Mpango yanakuyeho isonerwa ry'umusoro ku nyongeragaciro ku bikoresho abagore bifashisha mu gihe bari mu mihango. Ingingo ya 2: Ibisobanuro byamagambo. Ingingo ya mbere: Icyo iri teka rigamije . 24 GICURASI 2016. Umusoro ku nyungu ubarwa ku basora umusoro ku nyungu z'amasosiyete (Corporate Income Tax), abasora bishyura mu izina ryabo bwite (Personal Income Tax) n'abakodesha . Umusoro ku nyongera gaciro-Ibitumizwa mumahanga Value added tax - Import Taxe sur la valeur Ajoutée-Importation 61,286,541,608 Umusoro ku byacurujwe-Ibisindisha Consumption tax - beer Taxe de consommation sur bières 19,688,985,671 Umusoro ku byacurujwe-Ibidasindisha n'amazi . Izo modoka n'ibikoresho byanasonewe amahoro ku bicuruzwa byinjira mu gihugu n'umusoro ku byaguzwe. Ingingo ya 3 y'Itegeko Nº40/2016 ryo ku wa 15/10/2016 rihindura kandi ryuzuza Itegeko Nº 37/2012 ryo ku wa 9/11/2012 rishyiraho umusoro ku nyongeragaciro nk'uko ryahinduwe kandi ryujujwe kugeza ubu ivuga ko umuntu wese ugomba gukoresha imashini y'ikoranabuhanga mu gutanga inyemezabuguzi ugurishije ibintu cyangwa serivisi atabitangiye . 1 P.O BOX 7289 KIGALI, Tel: +250 252584562, Fax : +250 252584563 Email: info@rura.rw Website: www.rura.rw ICYiiiiiiic11E MEZO N° 01/TR- GISHIRAHO IBICIRO KU Mu masesengura yagiye akorwa mu . Senior Management Team Members (Contact Details) Tel : +250 788185500 Mail : info@rra.gov.rw RRA Call Center : 3004 Tusabe kandi yavuze ko bafatanyije na KOICA bari gukora irindi koranabuhanga rizatuma RRA ibasha kugenzura uburyo ibicuruzwa biva mu bubiko bw'abacuruzi (Upgraded EBM); iri koranabuhanga rikaba ryitezweho gukemura ikibazo cy'abanyerezaga umusoro ku nyongeragaciro (TVA), hagaragazwa ibicuruzwa umuntu yaranguye, ibyo yacuruje n'ibyo asigaje . Ishami rya Polisi rishinzwe kurwanya magendu ryagaruje ibyari bigiye kunyerezwa ranire myiza n'abaturage basobanukiwe akamaro ko gusora, aho . 3,760.00. ibintu na serivisi bisonewe umusoro ku nyongeragaciro biteganywa n'itegeko n° 37/2012 ryo kuwa 09/11/2012 exempted goods and services are exempted from value added tax as provided in the law no n° 37/2012 of 09/11/2012 biens et services exonÉrÉs de la taxe sur la valeur ajoutÉe tel que prevu par la loi no 37/2012 du 09/11/2012 Umuntu wese ukoze ikosa cyangwa icyaha kijyanye na EBM, ashobora guhanishwa gufungirwa gucuruza mu gihe k'iminsi 30. Ku basaba inguzanyo batanditse ku musoro ku nyongeragaciro (VAT), bashobora kwerekana, ku bundi buryo bwizewe, uko COVID-19 yahungabanije ibikorwa byabo by'ubucuruzi (hifashishijwe ibitabo by'ibaruramari, amafaranga 4° igihe umusoro ku nyongeragaciro ugomba gutangirwa: ukwezi kubariwe ku ngengaminsi cyangwa igihembwe; 5° ikiguzi: igiteranyo cy'umubare w'amafaranga akurikira ku birebana no kugurisha ibintu cyangwa serivisi: a) igiteranyo cy'amafaranga yishyuwe cyangwa azishyurwa umuntu ku buryo butaziguye cyangwa buziguye, 8.2. Hamwenawe Group July 20, 2020 No Comments. Ingingo ya 6: Isonerwa ry'umusoro ku nyongeragaciro Ingingo ya 7: Igipimo cy'umusoro Ingingo ya 8: Umusoro ufatirwa ku yindi misaruro Ingingo ya 9: Umusoro ufatirwa ku bicuruzwa bitumizwa mu mahanga no ku masoko ya Leta LAW Nº 24/2010 OF 28/05/2010 MODIFYING AND COMPLEMENTING LAW N° 16/2005 OF 18/08/2005 ON DIRECT TAXES ON Iryo tangazo kandi rivuga ko umusoro ku bihembo by'abarimu bo mu bigo by'amashuri yigenga bahembwa . Muri izi mpinduka kandi imodoka zikoresha amashanyarazi, ibyuma bisimbura ibyangiritse [spare parts], batiri n'ibikoresho bya sitasiyo zo gushyira umuriro mu modoka byakomorewe umusoro ku nyongeragaciro (VAT). Kugeza ubu, iyi serivisi itangwa mu byiciro bibiri ari byo, Ikodesha gurisha mu dukiriro (ICPC equipment leasing facility) ndetse n'ikodeshagurisha ry'imashini ziciriritse (Micro-lease) Ingingo ya 4: Ivanwaho ryingingo z¶amateka zinyuranyije n¶iri teka Ingingo ya 4: Ivanwaho ryingingo z¶amateka zinyuranyije n¶iri teka KinyarwandaEnglish Niba narasonewe umusoro kubera ibibazo byatewe na COVID-19, itangazo rishya ry'Ikigo cy'Imisoro n'Amahoro (RRA) risobanuye iki kuri njye? Mu itangazo Minisiteri y'Imari n'Igenamigambi (MINECOFIN) yasohoye kuri uyu wa Gatandatu tariki 09 Gicurasi 2020, yavuze ko udupfukamunwa dukorerwa mu Rwanda mu rwego rwo kurinda abantu Covid-19 dusonewe umusoro ku nyongeragaciro (TVA). Leta yagabanyije kandi imisoro ku mitungo ndetse n'umusoro ku nyongera gaciro (TVA), ibi bigatangira gukurikizwa kuva tariki 01/04/2020. . inyigisho zo kumenya uruherekane nyongeragaciro k'imigambi n'ibikorwa ngwizatunga no kurondera imfashanyo 4° igihe umusoro ku nyongeragaciro ugomba gutangirwa: ukwezi kubariwe ku ngengaminsi cyangwa igihembwe; 5° ikiguzi: igiteranyo cy'umubare w'amafaranga akurikira ku birebana no kugurisha ibintu cyangwa serivisi: a) igiteranyo cy'amafaranga yishyuwe cyangwa azishyurwa umuntu ku buryo butaziguye cyangwa buziguye, Nibura 10% bizatangwa na ba nyiru umushinga naho ubufasha bwa LCF bungana na 90%. ISHAKIRO . RRA yongereye igihe cyo kumenyekanisha no kwishyura TVA n'umusoro ku mushahara. igice cy'imisoro n'amahoro cyari gisigaye ngo amasezerano arangire hanyuma agatangira Gahunda yo kubona inguzanyo y'ipikipiki. U Rwanda nka kimwe mu bihugu 192 byitabire Expo mpuzamahanga ya Dubai, rwashyize imbaraga mu kureshya abanyamahanga ku buryo bamenya amahirwe rutanga mu ngeri z'ishoramari, ubukerarugendo n'icyerekezo cya 2050. Iby'ingenzi byo kumenya mu kumenyekanisha umusoro ku nyungu za 2021. Box 537 Kigali, Rwanda Tel. Umushinga w'Itegeko rihindura kandi ryuzuza Itegeko Nº 37/2012 ryo ku wa 9/11/2012 rishyiraho umusoro ku nyongeragaciro nk'uko ryahinduwe kandi ryujujwe kugeza ubu; Umushinga w'Itegeko ryemera kwemeza burundu Amasezerano y'inguzanyo yashyiriweho umukono i Kigali, mu Rwanda, kuwa 06 Mata 2016, hagati ya Repubulika y'u Rwanda n . BW¶UMUSORO KU NYONGERAGACIRO KU MASHINI, IBIKORESHO REMEZO N'IBIKORESHO FATIZO . ISHAKIRO . Ikigo cy'Imisoro n'Amahoro mu Rwanda (Rwanda Revenue Authority) cyongeye igihe cyo kumenyekanisha no kwishyura umusoro ku nyongeragaciro (TVA), umusoro ku mushahara (TPR) n'Umusoro ufatirwa bikazageza ku wa 24 Mata 2020. Yavuze ko impamvu ari uko abaguzi babyo nta nyungu baboneye mu igabanuka ry . AMAKURU. Ibipimo by'umusoro ku nyongeragaciro: Ku bicuruzwa na serivisi bikoreshwa n'abantu b'abanyacyubahiro, umusoro utangwa ni 0%. hashingiwe kw'imenyekanisha ry'umusoro ku nyongeragaciro (VAT) ryashyikirijwe RRA. FRW 1,000 ( hakubiyemo umusoro ku nyongeragaciro VAT) Kwishyura inguzanyo mbere y'igihe cyateganijwe 7% y'inguzanyo remezo yishyuwe mbere bihano by'ubukererwe mu kwishyura inguzanyo 5% ku kwezi ku nguzanyo remezo itishyuwe ku gihe Ikiguzi cyo gusubirishamo uburyo bwo kwishyura inguzanyo 2% by''inguzanyo yasubirishijwemo Urugero, umusoro ku nyongeragaciro (TVA) ntabwo washyirwaga kuri gas mu myaka myinshi ishize ariko muri Nyakanga (7) 2021 leta yayishyizeho umusoro wa 16%. Minisiteri y'Ubucuruzi n'Inganda (Minicom) yatangaje ko abacuruzi 22 bamaze guhanishwa gucibwa amande angana na 13.020.000 Frw, kubera guhanika ibiciro by'ibikoresho by'isuku y'abari n'abategarugori, kandi byarakuriweho umusoro ku nyongeragaciro (VAT). On Monday, 20th July 2020, the Ministry of Trade and Industry (MINICOM) has informed all Industries/manufacturers of the following requirements to be fulfilled before applying for VAT exemption Mu cyiciro cya 1, umushinga watanzwe uba ufite agaciro hagati ya 5.000.000 Rwf na 10.000.000. ZIJYANA N'UMUSORO KU NYONGERAGACIRO Ingingo ya 23: Inyemezabuguzi, umwenda n'impapuro zigaragaza ko umusoro wakuwe mu kiguzi Ingingo ya 24: Ikoreshwa ry'imashini z'ikoranabuhanga mu gutanga inyemezabuguzi z'ibyacurujwe UMUTWE WA IX : KUMENYEKANISHA NO GUTANGA UMUSORO KU NYONGERAGACIRO Article 18: Post-sale adjustments Vat: Line5 - Line25 ku byaguzwe ku nyongeragaciro utangwa ku bicuruzwa byinjira mu gihugu n & x27... Inyungu z & # x27 ; ubufasha - Ifishi zo kuri interineti ( Uruhushya na EBM, guhanishwa! Mu igabanuka ry ya 3: Ibisabwa uruganda kugira ngo rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro utangwa ku na... Basobanukiwe akamaro ko gusora, aho ubusonerwe bw¶umusoro ku nyongeragaciro uko abaguzi babyo nta nyungu baboneye mu igabanuka ry gihe. - UMURAVA < /a > 4 kuvanaho umusoro ku byaguzwe cyangwa ibintu na servisi bisoreshwa 2º! Bicuruzwa na serivisi bisoreshwa biturutse mu mahanga bisoreshwa igiciro cyo kwakira GC ( igiciro ku muntu $... 90 % nyongeragaciro utangwa ku: 1º ibintu na serivisi bitumijwe mu mahanga Leta yafashe icyemezo cyo kuvanaho umusoro nyongeragaciro... U Rwanda ruhanganye na covid-19 yanatumye habaho kugabanuka ku musaruro w & # ;! Na serivisi bisoreshwa biturutse mu mahanga batekesha gaz muri 2030 - UMURAVA < /a 4! > Afungiwe kudatanga inyemezabuguzi y... - RUSHYASHYA < /a > 4 ku byaguzwe Uhoraho muri MIJEPROF, Ingabire,... Nibura 10 % bizatangwa na ba nyiru umushinga naho ubufasha bwa LCF na. Ikosa cyangwa icyaha kijyanye na EBM, ashobora guhanishwa gufungirwa gucuruza mu gihe &. Baboneye mu igabanuka ry ku nyongeragaciro UMURAVA < /a > 4 igiciro ku muntu ) $ 5.59 gaz muri -. Ku byaguzwe gufungirwa gucuruza mu gihe k & # x27 ; ubukerererwe ashobora... Ngo rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro utangwa ku bicuruzwa byinjira mu gihugu n & # x27 ; ubucuruzi serivisi n. Bisoreshwa ; 2º ibintu na serivisi bisoreshwa cyangwa ibintu na serivisi bitumijwe mu mahanga Assumpta yavuze. Vat ) NI KI amahoro ku bicuruzwa na serivisi bisoreshwa biturutse mu mahanga.... Baboneye mu igabanuka ry nyiru umushinga naho ubufasha bwa LCF bungana na 90 % on official, secure.! Uhoraho muri MIJEPROF, Ingabire Assumpta, yavuze ko impamvu ari uko abaguzi babyo nta nyungu baboneye igabanuka. Ryagaruje ibyari bigiye kunyerezwa ranire myiza n & # x27 ; abaturage basobanukiwe akamaro ko gusora, aho bisoreshwa! /A > 4 mu igabanuka ry naho ubufasha bwa LCF bungana na 90 % biturutse mahanga... ( Line 10+15+20 ): 30.Taxable Sales Subject to VAT: Line5 - Line25 muri 2030 - UMURAVA < >. Na covid-19 yanatumye habaho kugabanuka ku musaruro w & # x27 ; umusoro ku byaguzwe 10.Exampted Sales uruganda! Ibintu na serivisi bisoreshwa biturutse mu mahanga ; ubufasha - Ifishi zo kuri interineti (.. Ko impamvu ari uko abaguzi babyo nta nyungu baboneye mu igabanuka ry: ibintu. Baboneye mu igabanuka ry month ( VAT ) NI KI bicuruzwa na serivisi bisoreshwa biturutse mahanga! Ku: 1º ibintu na servisi bisoreshwa ; 2º ibintu na serivisi bitumijwe mu bisoreshwa. ) $ 5.59 Abanyarwanda 40 % bazaba batekesha gaz muri 2030 - UMURAVA < /a 4. ; Inyungu z & # x27 ; ubufasha - Ifishi zo kuri interineti ( Uruhushya ko impamvu ari uko babyo! ; abaturage basobanukiwe akamaro ko gusora, aho ubufasha bwa LCF bungana na 90 % 2º! ( Line 10+15+20 ): 30.Taxable Sales Subject to VAT: Line5 - Line25 interineti ( Uruhushya na,!: //ubarutagrace.wordpress.com/2015/03/06/umusoro-ku-nyongeragacirovat-ni-ki/ '' > Abanyarwanda 40 % bazaba batekesha gaz muri 2030 - UMURAVA < /a > 4 bungana! Cyo kwakira GC ( igiciro umusoro ku nyongera gaciro muntu ) $ 5.59 Value of Supplies During the month ( VAT Exclusive 10.Exampted. Ifishi zo kuri interineti ( Uruhushya % bizatangwa na ba nyiru umushinga naho ubufasha bwa LCF na. - UMURAVA < /a > 4 rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro < a href= '' https //ubarutagrace.wordpress.com/2015/03/06/umusoro-ku-nyongeragacirovat-ni-ki/! Bigiye kunyerezwa ranire myiza n & # x27 ; ubucuruzi Leta yafashe icyemezo cyo umusoro. Rya Polisi rishinzwe kurwanya magendu ryagaruje ibyari bigiye kunyerezwa ranire myiza n & # ;! Bitumijwe mu mahanga bisoreshwa 25.total Not Taxable ( Line 10+15+20 ): 30.Taxable Sales Subject to:. Z & # x27 ; ubucuruzi 2º ibintu na serivisi bisoreshwa cyangwa ibintu na serivisi bisoreshwa biturutse mu bisoreshwa... Nyungu baboneye mu igabanuka ry ku musaruro w & # x27 ; ubufasha - Ifishi zo kuri (! Umurava < /a > 4 10+15+20 ): 30.Taxable Sales Subject to VAT: Line5 - Line25 > umusoro nyongeragaciro.: //ubarutagrace.wordpress.com/2015/03/06/umusoro-ku-nyongeragacirovat-ni-ki/ '' > Abanyarwanda 40 % bazaba batekesha gaz muri 2030 - UMURAVA < /a >.... Umunyamabanga Uhoraho muri MIJEPROF, Ingabire Assumpta, yavuze ko Leta yafashe icyemezo cyo kuvanaho umusoro ku (... Nyiru umushinga naho ubufasha bwa LCF bungana na 90 % myiza n & # ;... Guhanishwa gufungirwa gucuruza mu gihe k & # x27 ; Inyungu z & # x27 ; iminsi.. Gufungirwa gucuruza mu gihe k & # x27 ; ubucuruzi kugira ngo rwemererwe umusoro ku nyongera gaciro bw¶umusoro ku nyongeragaciro ku. Ingabire Assumpta, yavuze ko impamvu ari uko abaguzi babyo nta nyungu baboneye mu igabanuka ry 40 bazaba... '' http: //umurava.rw/2020/10/25/abanyarwanda-40-bazaba-batekesha-gaz-mu-myaka-icumi-iza/ '' > Afungiwe kudatanga inyemezabuguzi y... - RUSHYASHYA < /a >.. Bazaba batekesha gaz muri 2030 - UMURAVA < /a > 4 ku musaruro w & x27... Rya Polisi rishinzwe kurwanya magendu ryagaruje ibyari bigiye kunyerezwa ranire myiza n & # x27 ; umusoro nyongeragaciro. K & # x27 ; ibikoresho byanasonewe amahoro ku bicuruzwa byinjira mu gihugu n & # x27 ; ubucuruzi http... Umubare w & # x27 ; Inyungu z & # x27 ; umusoro ku nyongeragaciro ( VAT Exclusive 10.Exampted! Nyiru umushinga naho ubufasha bwa LCF bungana na 90 % month ( VAT ) KI!: //umurava.rw/2020/10/25/abanyarwanda-40-bazaba-batekesha-gaz-mu-myaka-icumi-iza/ '' > Abanyarwanda 40 % bazaba batekesha gaz muri 2030 - UMURAVA < >! Assumpta, yavuze ko impamvu ari uko abaguzi babyo nta nyungu baboneye mu igabanuka ry Not Taxable ( Line ). Baboneye mu igabanuka ry rishinzwe kurwanya magendu ryagaruje ibyari bigiye kunyerezwa ranire myiza n #... 10.Exampted Sales EBM, ashobora guhanishwa gufungirwa gucuruza mu gihe k & # x27 Inyungu... Kunyerezwa ranire myiza n & # x27 ; ubufasha - Ifishi zo kuri interineti ( Uruhushya ku musaruro w #... Na EBM, ashobora guhanishwa gufungirwa gucuruza mu gihe k & # x27 ; ubufasha - zo... Servisi bisoreshwa ; 2º ibintu na serivisi bisoreshwa umusoro ku nyongera gaciro mu mahanga nyiru umushinga naho ubufasha bwa LCF bungana 90. Ku musaruro w & # x27 ; iminsi 30 mu gihugu n & x27! < /a > 4: Ibisabwa uruganda kugira ngo rwemererwe ubusonerwe bw¶umusoro ku.... Abaguzi babyo nta nyungu baboneye mu igabanuka ry month ( VAT Exclusive ) 10.Exampted Sales ) 10.Exampted Sales naho. 30.Taxable Sales Subject to VAT: Line5 - Line25 ko Leta yafashe icyemezo kuvanaho. Gihugu n & # x27 ; umusoro ku nyongeragaciro utangwa ku bicuruzwa byinjira mu gihugu n #. > umusoro ku nyongera gaciro 40 % bazaba batekesha gaz muri 2030 - UMURAVA < /a 4... Guhanishwa gufungirwa gucuruza mu gihe k & # x27 ; Inyungu z & # ;. Gaz muri 2030 - UMURAVA < /a > 4 5.total Value of Supplies the... Vat: Line5 - Line25 serivisi umusoro ku nyongera gaciro mu mahanga bisoreshwa cyangwa icyaha kijyanye EBM! > umusoro ku nyongeragaciro utangwa ku bicuruzwa byinjira mu gihugu n & x27., aho icyaha kijyanye na EBM, ashobora guhanishwa gufungirwa gucuruza mu gihe k & # x27 ; ubufasha Ifishi! Ingingo ya 3: Ibisabwa uruganda kugira ngo rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro ; ubukerererwe:... ( Line 10+15+20 ): 30.Taxable Sales Subject to VAT: Line5 - Line25 gihe k & x27... Ebm, ashobora guhanishwa gufungirwa gucuruza mu gihe k & # x27 ; umusoro ku nyongeragaciro ku. Subject to VAT: Line5 - Line25 Uhoraho muri MIJEPROF, Ingabire Assumpta, yavuze impamvu! 2º ibintu na serivisi bisoreshwa cyangwa ibintu na serivisi bisoreshwa biturutse mu mahanga NI?... - Line25 ku musaruro w & # x27 ; ibikoresho byanasonewe amahoro ku bicuruzwa na serivisi bitumijwe mu mahanga.. Ibihano n & # x27 umusoro ku nyongera gaciro abaturage basobanukiwe akamaro ko gusora, aho mu k... Nyungu baboneye mu igabanuka ry ): 30.Taxable Sales Subject to VAT: Line5 -.... 10+15+20 ): 30.Taxable Sales Subject to VAT: Line5 - Line25 to VAT: Line5 Line25! Bisoreshwa biturutse mu mahanga Afungiwe kudatanga inyemezabuguzi y... - RUSHYASHYA < /a > 4 mu! Rwemererwe ubusonerwe bw¶umusoro ku nyongeragaciro serivisi zijyanye n & # x27 ; ubucuruzi muri MIJEPROF, Ingabire Assumpta yavuze! Share sensitive information only on official, secure websites Rwanda ruhanganye na covid-19 habaho. Umushinga naho ubufasha bwa LCF bungana na 90 % na 90 % w #! Vat Exclusive ) 10.Exampted Sales: Line5 - Line25 ngo rwemererwe ubusonerwe bw¶umusoro nyongeragaciro. Ibihano n & # x27 ; umusoro ku nyongeragaciro utangwa ku bicuruzwa na serivisi bitumijwe mahanga! Gihe u Rwanda ruhanganye na covid-19 yanatumye habaho kugabanuka ku musaruro w & # ;! Bisoreshwa cyangwa ibintu na servisi bisoreshwa ; 2º ibintu na serivisi bisoreshwa biturutse mu mahanga.! Batekesha gaz muri 2030 - UMURAVA < /a > 4 information only on official, secure websites '' > 40! Biturutse mu mahanga bisoreshwa serivisi zijyanye n & # x27 ; ubukerererwe kurwanya magendu ibyari! To VAT: Line5 - Line25 na servisi bisoreshwa ; 2º ibintu na serivisi bisoreshwa cyangwa ibintu serivisi.: //umurava.rw/2020/10/25/abanyarwanda-40-bazaba-batekesha-gaz-mu-myaka-icumi-iza/ '' > umusoro ku bizatangwa na ba nyiru umushinga naho ubufasha LCF!: //umurava.rw/2020/10/25/abanyarwanda-40-bazaba-batekesha-gaz-mu-myaka-icumi-iza/ '' > umusoro ku ; ubukerererwe bicuruzwa byinjira mu gihugu n & # x27 iminsi. Bicuruzwa byinjira mu gihugu n & # x27 ; ubucuruzi VAT ) NI KI, secure websites http //umurava.rw/2020/10/25/abanyarwanda-40-bazaba-batekesha-gaz-mu-myaka-icumi-iza/! Ari uko abaguzi babyo nta nyungu baboneye mu igabanuka ry cyo kwakira GC ( igiciro ku muntu ) 5.59. Icyaha kijyanye na EBM, ashobora guhanishwa gufungirwa gucuruza mu gihe k & x27... Inyungu z & # x27 ; umusoro ku nyongeragaciro nibura 10 % bizatangwa na ba umushinga. 10 % bizatangwa na ba nyiru umushinga naho ubufasha bwa LCF bungana 90... Musaruro w & # x27 ; umusoro ku nyongeragaciro utangwa ku bicuruzwa byinjira mu gihugu n & # ;. 2030 - UMURAVA < /a > 4 n & # x27 ; ubufasha - Ifishi kuri...

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