Izi mpinduka zemejwe n’Inama y’Abaminisitiri yemeje imisoro ivuguruye hashingiwe ku cyerekezo cyatanzwe n’Umukuru w’Igihugu muri Mutarama 2023 hamwe na gahunda yo kuvugurura imisoro (MTRS) yari yemejwe muri Gicurasi 2022.

Iri 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.

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.

Iri vugurura kandi ryageze no ku misoro n’andi mafaranga inzego z’ibanze zishyuzaga abaturage ku byangombwa na serivisi zitandukanye.

Inama y’abaminisitiri yemeje ko umusoro 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 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.

Muri izi mpinduka, Guverinoma yakuyeho kwishyura TVA ku muceri n’ifu y’ibigori byaba ibiguriwe imbere mu gihugu cyangwa ibitumijwe mu mahanga.

Minisiteri y’imari n’igenamigambi yasobanuye ko Ibi bigamije kugabanya ibiciro by’ibiribwa ku isoko no kunganira gahunda yo kugaburira abanyeshuri ku ishuri.

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%.

Minecofin iti “Ibi bizatuma u Rwanda ruza ku isonga mu bihugu by’Afurika bibereye gushoramo imari”.

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 40.000 Frw ku icupa.

Guverinoma kandi yavuguruye Ipatanti, 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.

Muri izi mpinduka, amwe mu mafaranga yose yajyaga yishyuzwa n’inzego z’ibanze ku byangombwa cyangwa serivisi baha abaturage azakurwaho.

Gahunda yo kuvugurura imisoro (MTRS) igamije gushyira mu bikorwa ivugurura ryose ribayeho, mu rwego rwo kuzamura uruhare imisoro igira mu iterambere rirambye ry’Igihugu, hakusanywa imisoro y’imbere mu Gihugu ku rugero rukwiriye, kandi hakoreshejwe uburyo bugezweho, buciye mu mucyo, kandi bunoze.

Muri Mutarama uyu mwaka Perezida Paul Kagame yasabye inzego zibishinzwe kuvugutira umuti ibibazo byakomeje kugaragazwa n’abaturage birimo n’imisoro ihanitse.

Ati “Sinzi impamvu ibyo bitasuzumwa abantu bakareba. Imisoro impamvu yayo cyangwa n’icyo tuyikeneraho, ibyo ntabwo ari ikibazo na busa. Ngira ngo birumvikana niyo mpamvu n’abantu batanga imisoro uko bimeze kose. Sinibwira ko icyo kibazo tugifite cy’imyumvire, ahubwo uburyo bw’inyoroshyo.”

Yakomeje agira ati “Ntabwo bivuze ko kuremereza imisoro ari byo biguha imisoro myinshi. Kandi hari ababishinzwe, hari ababizi bashobora kubyiga bakaduha uburyo twashaka igisubizo kuri ibyo ngibyo tudafite n’icyo dutakaje.”

Perezida Kagame yavuze ko imisoro ishobora kuboneka ari myinshi ariko bitatabaye ngombwa ko buri umwe yakwa myinshi.

Ati “Ntabwo naje hano kugira ngo mvuge ko dukwiriye gutakaza imisoro, ntabwo ari byo mvuga, ahubwo yiyongere ariko ishobora kwiyongera mu buryo kandi yorohejwe.”

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%.