Kwimura Amategeko agenga ibiciro mu Rwanda: Icyo Ivugurura rya 2026 risobanura kubucuruzi bwawe

Kwimura ibiciro mu Rwanda yavuye ku butegetsi bwa "bwitegure niba busabwe" bwerekeza kuri "dosiye ubungubu". Mu Iteka rishya rya Minisitiri ryatanzwe muri Mata 2026, amasosiyete afite ibikorwa bifitanye isano n’amashyaka arenga ku mbibi zashyizweho agomba noneho gutanga ibyangombwa by’ibiciro byoherejwe hamwe n’umusoro ku nyungu z’imisoro ku mwaka - ntibigumane gusa muri dosiye mu gihe ikigo cy’imisoro n’u Rwanda (RRA) kiza kubabaza. Aka gatabo gasobanura icyahindutse, uwagize ingaruka, nicyo ubucuruzi bugomba gukora kugirango bikomeze.

Igiciro cyo Kwimura Niki n'impamvu bifite akamaro mu Rwanda

Ibiciro byo kwimura bivuga amategeko agenga uburyo ibikorwa hagati yisosiyete ifitanye isano - isosiyete ikuru n’ishami ryayo ry’u Rwanda, urugero - igiciro. Urwego rwu Rwanda rwubatswe hafi ya ihame ry'uburebure bw'ukuboko: ibikorwa bifitanye isano-bikorwa bigomba kugiciro nkaho byakorewe hagati yubucuruzi bwigenga mubihe bisanzwe byamasoko. Abashinzwe imisoro bafite ububasha bwo gusuzuma no guhindura ibiciro aho bigaragara ko bidahuye nukuri kw isoko.

2026 Ivugurura ryibiciro

Iteka rya Minisitiri No 003/26/10 / TC, ryatanzwe ku ya 29 Mata 2026 na Rwanda Revenue Authority (RRA), guhuza no kuvugurura amategeko agenga ibiciro byo kwimura u Rwanda, yuzuza urwego rw'imisoro 2022. Amategeko mashya agereranwa cyane kumabwiriza ya OECD Kwimura Ibiciro ariko agashyiraho izindi ngingo zo kurwanya-kwirinda zihariye mu Rwanda.

Uburyo bwo kwimura ibiciro byemewe

Urwego rwemera uburyo butanu bwemewe ku rwego mpuzamahanga bwo gushyiraho ibiciro birebire byamaboko: uburyo bwo kugereranya ibiciro bitagenzuwe, uburyo bwo kugurisha ibiciro, uburyo bwo kongera igiciro, uburyo bwo kugurisha net margin, nuburyo bwo kugabana inyungu. Abashoramari bagomba guhitamo no kwandika uburyo bukwiranye nibikorwa byabo byihariye.

Ninde ugomba gutanga dosiye yimurwa ryibiciro

Icyifuzo cyo gutanga ibisabwa kireba abasoreshwa bujuje imipaka ntarengwa: ubucuruzi bufite ibicuruzwa byumwaka birenga Amafaranga miliyoni 600, hamwe no kugenzura-kugurisha imipaka ya FRW miliyoni 10 kuri buri gikorwa cyangwa Amafaranga miliyoni 100 yose hamwe. Ibigo biri munsi yibi bipimo bigomba gukomeza inyandiko zishyigikira, kuko RRA igumana uburenganzira bwo kubisaba mugihe cyo kugenzura imisoro yagutse.

Gutanga Binyuze kuri eTax

Kwimura ibiciro byinyandiko ubu bitangwa binyuze mukuzamura urubuga rwa RRA @ eTax, rwatanzwe hamwe numusoro winjira mumisosiyete yumwaka aho kubikwa. Abashoramari bafataga ibiciro byimurwa nkimyitozo "itegura niba babisabwe" bakeneye kubaka ibyangombwa muburyo bwabo busanzwe bwo kubahiriza imisoro - disipuline imwe ikubiye muri twe ubujyanama mu by'imari serivisi hamwe nuyobora mugari kuri kubahiriza imisoro mu bigo mu Rwanda.

Amasezerano yo Kugena Ibiciro (APAs)

Abasoreshwa benshi barashobora gusaba Amasezerano yo Kugena Ibiciro hamwe na RRA, agena uburyo ibikorwa-bifitanye isano n’ibiciro bizashyirwaho igiciro mbere yuko biba. Mu rwego rwa 2026, abasoreshwa gusa binjiza buri mwaka byibuze miliyoni 600 z'amafaranga y'u Rwanda hamwe n’ibikorwa bifitanye isano n’amafaranga arenga miliyoni 100. APA ifite agaciro kumyaka itatu kandi irashobora kuvugururwa rimwe, itanga amatsinda mpuzamahanga yingirakamaro kuburyo ibiciro byabo byu Rwanda bizafatwa.

Intambwe zifatika zo kubahiriza

Abashoramari bafite ibikorwa bifitanye isano n’amashyaka bagomba gusuzuma politiki y’ibiciro by’ibigo ubu, bakemeza ko muri ubwo buryo butanu bwemewe buhuye neza na buri bwoko bw’ubucuruzi, kandi bakubaka inyandiko zerekana ibiciro byimurwa muri kalendari yabo ya buri mwaka aho kubifata nkumushinga umwe. Amatsinda yegereye miliyoni 600 z'amafaranga y'u Rwanda agomba kugenzurwa yitonze, kubera ko kuyambuka bitera inshingano zo gutanga ibyangombwa uhereye ku cyiciro gikurikira.

Ibibazo bikunze kubazwa

Ni irihe hame ry'uburebure bw'ukuboko mu mategeko yo kwimura u Rwanda?

Irasaba ko ibikorwa hagati yamasosiyete bifitanye isano bigurwa igiciro nkuko byari kuba hagati yamashyaka yigenga akora mubihe bisanzwe byamasoko, aho kuba kubiciro byiza.

Ninde ugomba gutanga inyandiko zerekana ibiciro mu Rwanda?

Abasoreshwa bafite ibicuruzwa byinjira buri mwaka hejuru ya miliyoni 600 z'amafaranga y'u Rwanda kandi bagenzurwa barenga miliyoni 10 z'amafaranga y'u Rwanda cyangwa miliyoni 100 z'amafaranga y'u Rwanda bose hamwe bagomba gutanga ibyangombwa hamwe na buri mwaka CIT kugaruka.

Ni iki cyahindutse hakurikijwe Iteka rya Minisitiri ryo muri Mata 2026?

U Rwanda rwavuye mu butegetsi bwa “kubungabunga no gutanga bisabwe” rujya mu butegetsi bwa “dosiye ubungubu”, busaba ko impapuro zerekana koherezwa mu mahanga zitangwa binyuze kuri eTax hamwe n’imisoro ku mwaka yinjira mu bigo.

Amasezerano yo kugena avance afite igihe kingana iki?

APA ifite agaciro kumyaka itatu kandi irashobora kongerwa rimwe, mugihe umusoreshwa akomeje kuzuza ibisabwa.

Umwanzuro

Ivugurura ry’ibiciro by’u Rwanda mu 2026 ryerekana impinduka nini ku bijyanye n’imisoro ikaze kandi yihuta mu karere. Ubucuruzi bufite imipaka yambukiranya imipaka bugomba gufata ibyangombwa nkigikorwa gihoraho cyo kubahiriza, ntabwo ari ugukurikirana buri mwaka - ikiguzi cyo kujya imbere yacyo kiri munsi yikiguzi cyo guhindura RRA nyuma yukuri.

Fata gahunda y'inama y'ubuntu na WAYAN gusubiramo politiki yo kwimura ibiciro hamwe ninyandiko mbere yigihe ntarengwa cyo gutanga.

Fata gahunda y'inama y'ubuntu →