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AMAHUGURWA Y’ABASHINZWE UMUTUNGO BIBUMBIYE M’URUGAGA ATPR K’UBUFATANYE NA RRA

INTEGO Y’AMAHUGURWA Urugaga ATPR rwateguye amahugurwa yabashinzwe umutungo murwego rwo kubongerera ubumenyi mw’icungamutungo,akaba azafasha abayakoze kugabanya amwe mumakosa yakorwaga mugihe cy’imenyekanisha ry’imisoro,igihe bishyura aba client cg bishyurwa. .Bimwe mubyo bahuguweho Umuntu ubona amafaranga agomba gutangira umusoro ategura imenyekanisha ry’imisoro buri mwaka akarishyikiriza ubuyobozi bw’imisoro (ibiro by’abasoreshwa bakuru, ibiro by’abasoreshwa bato n’abaciriritse cyangwa ibiro by’Ikigo cy’imisoro n’amahoro mu Ntara) bitarenze itariki ya 30 Kamena y’igihe cyo gutanga umusoro gikurikiraho. Ni nde ugomba gutanga umusoro ku mafaranga yinjiye Umuntu ku giti cye agomba gutanga umusoro ku mutungo winjira buri gihe cyo gutanga umusoro akomoka ku bintu biri mu gihugu cyangwa ibiri hanze ; Umuntu utaba mu gihugu atanga umusoro ku mutungo iyo umutungo ukomoka ku kintu kiri mu Rwanda. Imitungo isoreshwa ni : Taxable income is composed of the following: 1.Umusaruro ukomoka ku kazi ;; 2. Inyungu zikomoka ku bucuruzi ;; 3. Umutungo ukomoka ku ishoramari.. Igipimo cy’umusoro Umutungo winjira usoreshwa ku buryo bukurikira. Umutungo winjiye usoreshwa ku mwaka Umusoro (ku ijana) Kuva kuri 0 kugeza ku 360.000______________ 30% Kuva ku 360.001 kugeza kuri 1.200.000______________20% Kuva kuri 1.200.001 gusubiza hejuru ______________ % Abantu bakora ibikorwa by’ubucuruzi buciriritse bazajya batanga umusoro wa kane ku ijana (4%) ku mutungo bakoresha ku mwaka utarenze miliyoni makumyabiri (20,000,000) z’amafaranga y’amanyarwanda.

Ishami ry’izabukuru Ishami ry'izabukuru rigamije gutabara umukozi washaje atagishoboye gukorera umushahara cyangwa wamugaye atagishoboye kubeshwaho n’akazi no gutabara abari batunzwe n’umukozi iyo amaze gupfa. Amafaranga ya pansiyo atangwa buri kwezi : • Ahabwa uwiteganyirije ashaje cyangwa amugaye • Ahabwa abasizwe n’uwiteganyirije igihe yitabye Imana Ninde ugomba kuba muri ubu bwiteganyirize? • Abakozi bose bagengwa n’itegeko rigenga umurimo mu Rwanda igihe bakora mu Rwanda hatitawe ku bwenegihugu, imiterere y’amasezerano, igihe azamara cyangwa se ingano y’umushahara; • Abakozi bagengwa na sitati rusange igenga abakozi ba Leta n’abakozi ba Leta bagengwa na sitati zihariye; • Abanyapolitiki; • Abakozi bakora mu miryango mpuzamahanga, imiryango nyarwanda itari iya Leta, imiryango mvamahanga itari iya Leta, imiryango ishingiye ku idini n’abakora muri za Ambasade bakorera mu Rwanda. Icyitonderwa: • Abakozi bakorera ikigo kiri mu Rwanda ariko bakaba baroherejwe ku butaka bw'ikindi gihugu kugira ngo bahakorere imirimo y'icyo kigo, bakomeza kuba mu bwiteganyirize bw’u Rwanda mu gihe iyo mirimo itarengeje igihe cy’amezi cumi n’abiri (12). • Abakozi bakorera ikigo kiri mu mahanga bakaba baroherejwe ku butaka bw’u Rwanda, kugira ngo bahakorere imirimo y’icyo kigo, bakomeza kuba mu bwiteganyirize bwa pansiyo basanzwemo mu gihe kitaregeje amezi cumi n’abiri (12). Ibi bikurikizwa iyo bitanyuranyije n’amasezerano mpuzamahanaga u Rwanda rwashyizeho umukono. Umusanzu Mu ishami rya pansiyo umusanzu utangwa n’umukozi n’umukoresha buri wese agatanga 3% by’umushahara mbumbe w’umukozi ubarirwaho umusanzu. Kwishyura no kumenyekanisha imisanzu bikorwa buri kwezi. Italiki ntarengwa yo kumenyekanisha no kwishyura imisanzu ni italiki 15 z’ukwezi gukurikira ukwezi kwishyurirwa imisanzu. Ubwiteganyirize ku bushake (mu ishami ritegetswe) Umuntu wese wigeze kuba mu bwiteganyirize butegetswe akaza kureka umurimo yehemberwaga ashobora ku bushake bwe gukomeza kwiteganyiriza mu ishami rya pansiyo. Uburenganzira bwo kwinjira mu bwiteganyirize ku bushake bwemerewe kandi abikorera ku giti cyabo batigeze mu bwiteganyirize butegetswe iyo batarengeje imyaka mirongo itanu (50) y’amavuko. Usaba agomba gutanga umusanzu wa 6% by’umushahara yigenera buri kwezi. Ku muntu wigize kuba mu bwiteganyirize butegetswe, umushahara ubarirwaho umusanzu ntushobora kujya munsi y’umushahara fatizo kandi ntushobora kurenga 130% by’umushahara we wa nyuma wabariweho umusanzu. Uwo mushahara kandi ntushobora kwiyongera birenze mirongo itatu ku ijana (30%) buri gihe cy’imyaka itatu (3). Naho ku muntu witeganyiriza ku bushake atarigeze aba mu bwiteganyirize butegetswe, umushahara ubarirwaho umusanzu ntushobora kujya munsi y’umushahara fatizo kandi ntushobora kwiyongera birenze mirongo itatu ku ijana (30%) mu gihe cy’imyaka itatu (3). Amashami ya Pansiyo : o Pansiyo y’izabukuru o Pansiyo y’imburagihe o Pansiyo y’ubumuga o Alokasiyo y’izabukuru o Pansiyo y’abasizwe n’uwiteganyirije o Alokasiyo y’abasizwe n’uwiteganyirije. Kumenyekanisha Imisanzu Kumenyekanisha no kwishyura imisanzu (ishami rya pansiyo n’iry’ibyago bikomoka ku kazi) Imenyekanishamishahara rikorerwa mu kigo cy’imisoro n’amahoro (RRA) hifashishijwe serivisi z‘ikoranabuhanga ( online services). Kwishyura bigakorerwa muri banki zitandukanyer kuri konti za RSSB. Italiki ntarengwa yo kumenyekanisha no kwishyura imisanzu ni italiki 15 z’ukwezi gukurikira uko wishyurira. Ibihano biteganywa n’amategeko y’ubwiteganyirize bihanishwa umukoresha utujuje inshingano ze Gucibwa amafaranga: umukoresha utishyuriye igihe imisanzu y’abakozi be, akanatinda gukora imenyekanishamishahara yabo, acibwa amafaranga y’inyongera angana na 1.5% kuri buri gikorwa ni ukuvuga 3% by’imisanzu agomba kwishyura buri kwezi cyangwa igice cy’ukwezi cy’ubukererwe. Kwishyuzwa ku ngufu: umukoresha utishyuye imisanzu mu gihe giteganyijwe, kandi akaba yarabonye inyandiko imwihanangiriza, Ikigo cy’Ubwiteganyirize mu Rwanda gishobora gukomeza kwishyuza ku ngufu nk’uko amategeko abiteganya, cyoherereza umukoresha inyandiko igaragaza igiteranyo cy’amafaranga yose agomba kwishyura. Iyo nyandiko ifatwa nk’urubanza rwaciwe kandi igakurikizwa mu nzira zose zemewe n’amategeko. Gucibwa ihazabu: icyo gihano gitangwa iyo habuze icyemezo cyo gushyirwa mu bwiteganyirize, habuze impapuro menyekanisha mishahara, imisanzu itishyuwe mu gihe giteganijwe, amategeko ateganywa mu kumenyekanisha impanuka z’akazi atubahirijwe, imishahara yamenyekanishijwe itari yo cyangwa ari imihimbano.

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