Birumvikana ko twese twari dufite amatsiko yo kumenya ikibaye. Nta gutinda, yatangiye gutanga amategeko aho twicaye, nk’umuyobozi wa DASSO ugerageza gushyira ku murongo Irondo.

Niko yateraga akajisho ku butumwa yakiriye kuri telefoni ye igendanwa: “TENGAMARA – RRA yohereje Ishimwe ryawe rya 10% ya TVA ringana na 143.500 RWF kuri eNoti…”

Pazo uhora yisekera, nk’uko dukunda kumwita, yari yakiriye Frw 143.500 y’Ishimwe kuri TVA, rihabwa abaguzi ba nyuma basaba fagitire za EBM buri gihe, mu gihe yarimo kubaka inzu ye ya mbere, asezera ubuzima bw’ubupangayi.

Yarankuruye aranyiyegereza, bimwe bya ‘kangaroo’ itwaye umwana wayo, kubera ibyishimo by’iyi gahunda yinjiyemo mu mezi ane ashize.

Yahise atuma ‘aka round’ nk’umuntu wabonye agafaranga. Njyewe hagati aho, nakomeje kubaha ka cyayi ‘African Tea’ hafi aho kavamo akotsi.

Pazo ni umwe mu baguzi ba nyuma 157.029 ubu barimo kuryoherwa na miliyari 1.3 Frw z’ishimwe kuri TVA ziheruka gutangwa n’Ikigo cy’Imisoro n’Amahoro (RRA), ahwanye na 10% bya TVA bishyuye kuri fagitire za EBM basabye mu kwezi kwa Ukwakira, Ugushyingo, na Ukuboza 2025; ikimenyetso ntakuka cy’uko kubahiriza inshingano bimaze gufata indi ntera.

Mu nzego nyinshi z’imisoro, ibiganiro ku kubahiriza amategeko, kuri TVA by’umwihariko, usanga byitsa cyane ku iyubahirizwa ry’amategeko, ubugenzuzi (audits), ibihano, n’imikwabu. Nubwo ubwo buryo butanga umusaruro, Tengamara Na TVA nk’uko tumaze kuyimenyera, yabaye inzira ihindura byinshi, irimo gutanga umusaruro mu isoresha mu Rwanda.

Mu gushishikariza abaguzi gusaba fagitire za EBM, RRA irimo gushyira imbaraga mu guhindura imyitwarire yo kubahiriza amategeko y’umusoro, haherewe aho igicuruzwa kigurirwa, no kuvugurura umubano uri hagati y’abasora, abaguzi, n’ubuyobozi bw’imisoro mu rwego rwagutse.

Mu by’ingenzi gahunda yo gutanga Ishimwe kuri TVA ishishikariza abaguzi gusaba fagitire bakabona Ishimwe ribagarukira ku mafarana bishyuye, hakaba n’ishimwe ry’inyongera rya 50% by’ibihano bicibwa umucuruzi wanze gutanga fagitire.

Aha icyo umuguzi akeneye gusa ni ukumenyesha RRA abacuruzi batubahiriza amategeko binyuze kuri WhatsApp, kuri 0739 008 010, haba kwanga gutanga fagitire ya EBM cyangwa gutubya agaciro k’ibicuruzwa byaguzwe.

Abaguzi nk’abafatanyabikorwa mu kubahiriza amategeko

Mu bisanzwe abaguzi bagira uruhare ruziguye mu gukusanya TVA n’isoresha muri rusange. Ubundi iyo bamaraga kwishyura ibicuruzwa cyangwa serivisi, uruhare rwabo rwabaga rurangiye. Gahunda yo gutanga ishimwe kuri TVA rero yaje guhindura iyi myumvire, ibaha umwanya wo kugira uruhare no mu kubahiriza amategeko y’imisoro.

Iyo umuguzi asabye fagitire, ntabwo aba yujuje inshingano ze nk’umuturage gusa; aba arimo gukoresha neza amahirwe ye yo guhabwa ishimwe rigenerwa abakora ibikwiye.

Iyi mitekerereze ituma ibikorwa byinshi cyane byo guhaha ugasaba fagitire, bihinduka uburyo bwo gutuma amategeko yubahirizwa uko ari.

Abaguzi babigira ibyabo, bagaca intege abashoboraga gutubya fagitire cyangwa kwishyurana mu ntoki gusa. Mu by’ukuri, kubahiriza amategeko ntibigiterwa gusa no gutinya ibihano, ahubwo hajemo n’ibitera imbaraga umuntu ubikora, n’uruhare rwa buri wese.

Mu mwaka w’ingengo y’imari wa 2024/2025, TVA yo soko ikomeye y’umusoro yavuyemo miliyari 962.1 Frw, zingana na 32,14% by’imisoro yose yinjiye.

Iyongere mu baguzi ba nyuma basaga 700,000 bakomeje kuryoherwa n’iyi gahunda, fagitire bakazibyaza ishimwe.
Kanda 800# wiyandikishe, kandi buri gihe ujye usaba fagitire ya EBM!
—-------------------------
Join over 700,000 registered final consumers turning their receipts into… pic.twitter.com/x9ljC8cHrF

— Rwanda Revenue Authority (RRA) (@rrainfo) February 23, 2026

Iyubahirizwa ry’amategeko ku bushake mu bucuruzi

Ku bucuruzi umusaruro uragaragara cyane. Kumenya ko abakiliya bategereje fagitire kandi ko bashobora kugera hirya bagatanga amakuru ku wanze kuzitanga, bituma umucuruzi yitwararika.

Kubw’ibyo, gahunda y’Ishimwe kuri TVA igabanya icyuho abacuruzi banyuramo batubahiriza amategeko, by’umwihariko ku bikorwa birimo amafaranga menshi nk’amaduka, kwakira abantu n’ubwikorezi.

Ikintu cy’ingenzi ariko ni uko bihindura imyumvire mu bucuruzi, aho kumva ko hari umuntu ukuri hejuru. Icyo gihe ibigo by’ubucuruzi bihita byubahiriza amategeko atari uko ubuyobozi bw’imisoro bubisabye, ahubwo kubera ko abaguzi babigizemo uruhare.

Uko igihe gishira, ibi byubaka umuco aho gutanga fagitire no kumenyekanisha TVA biba ibintu bisanzwe aho kuba umwihariko bitewe n’umuco wimitswe atari ugutinya amategeko gusa.

Koroshya Imikorere y’Ubuyobozi bw’Imisoro

Mu bijyanye n’imicungire y’imisoro, gahunda zo gutanga Ishimwe kuri TVA ni uburyo bwo kongerera imbaraga isoresha. Aho kwiringira ubugenzuzi gusa no gukurikirana abatubahiriza amategeko, RRA yungukira ku bikorwa byagizwemo uruhare n’abaguzi ubwabo.

Ubu buryo bwo gukora fagitire z’ikoranabuhanga, butanga amakuru menshi kandi agezweho. Ibi bifasha mu busesenguzi bugamije kwerekana ahari ikibazo mu mikorere hakenewe ingamba zihariye, gutuma hakorwa ubugenzuzi bufite icyiciro runaka bugambiriye, ndetse bigafasha mu guteganya umusoro uzakusanywa.

Gukurikirana iyubahirizwa ry’amategeko bikorwa mu buryo busobanutse, bushingiye ku makuru afatika kandi bunyuze mu mucyo.

Kubaka icyizere no gutera imbaraga abaguzi

Iyubahirizwa ry’amategeko ku bushake mu bucuruzi

Ku bucuruzi umusaruro uragaragara cyane. Kumenya ko abakiliya bategereje fagitire kandi ko bashobora kugera hirya bagatanga amakuru ku wanze kuzitanga, bituma umucuruzi yitwararika.

Kubw’ibyo, gahunda y’Ishimwe kuri TVA igabanya icyuho abacuruzi banyuramo batubahiriza amategeko, by’umwihariko ku bikorwa birimo amafaranga menshi nk’amaduka, kwakira abantu n’ubwikorezi.

Ikintu cy’ingenzi ariko ni uko bihindura imyumvire mu bucuruzi, aho kumva ko hari umuntu ukuri hejuru. Icyo gihe ibigo by’ubucuruzi bihita byubahiriza amategeko atari uko ubuyobozi bw’imisoro bubisabye, ahubwo kubera ko abaguzi babigizemo uruhare.

Uko igihe gishira, ibi byubaka umuco aho gutanga fagitire no kumenyekanisha TVA biba ibintu bisanzwe aho kuba umwihariko bitewe n’umuco wimitswe atari ugutinya amategeko gusa.

Koroshya Imikorere y’Ubuyobozi bw’Imisoro

Mu bijyanye n’imicungire y’imisoro, gahunda zo gutanga Ishimwe kuri TVA ni uburyo bwo kongerera imbaraga isoresha. Aho kwiringira ubugenzuzi gusa no gukurikirana abatubahiriza amategeko, RRA yungukira ku bikorwa byagizwemo uruhare n’abaguzi ubwabo.

Ubu buryo bwo gukora fagitire z’ikoranabuhanga, butanga amakuru menshi kandi agezweho. Ibi bifasha mu busesenguzi bugamije kwerekana ahari ikibazo mu mikorere hakenewe ingamba zihariye, gutuma hakorwa ubugenzuzi bufite icyiciro runaka bugambiriye, ndetse bigafasha mu guteganya umusoro uzakusanywa.

Gukurikirana iyubahirizwa ry’amategeko bikorwa mu buryo busobanutse, bushingiye ku makuru afatika kandi bunyuze mu mucyo.

Kubaka icyizere no gutera imbaraga abaguzi

Usibye umusoro winjira, gahunda y’ishimwe kuri TVA igira uruhare rukomeye mu gushishikariza abantu gusora neza.

Iyo abaturage babonye ko gukorera mu mucyo bishimirwa, icyizere bafite mu bijyanye n’imisoro kirushaho kwiyongera.

Abaguzi bumva ko uruhare runini bafite mu iterambere ry’igihugu rushimwa, mu gihe ubucuruzi buzuza ibisabwa bongera icyizere ko sisitemu ishima ubunyangamugayo.

Iki cyizere ni ngombwa kugira ngo habeho kubahiriza amategeko y’imisoro mu buryo burambye. Uburyo bwo gusora ntabwo butera imbere gusa kubera amategeko n’ibihano, ahubwo kubera imyumvire y’abafatanyabikorwa.

Gahunda y’Ishimwe kuri TVA ifasha nk’umuhuza mu kuzamura imyumvire hagati yo kwishyura imisoro no kubona uruhare rukomeye ifitiye sosiyete.

Kuva gahunda y’Ishimwe kuri TVA yatangira muri Werurwe 2024, abantu barenga 750.000 bariyandikishije, basaba inyemezabuguzi zirenga miliyoni 10 Frw, zitanga umusoro ku nyongeragaciro usaga miliyari 80 Frw.

Muri make gahunda y’ishimwe kuri TVA igaragaza impinduka mu kubahiriza amategeko y’imisoro. Iha imbaraga abaturage bagira uruhare mu kubahiriza amategeko, igateza imbere imikoreshereze ikwiye ya EBM, igabanya kunyereza imisoro, ikongera kubahiriza amategeko ku bushake, no kongera umubare w’abasora n’ibyo basorera.

Mu kwita ku nyungu z’abaguzi, ubucuruzi n’inzego zishinzwe imisoro bihindura iyubahirizwa ry’inshingano mu buryo busangiwe.

Mu gihe u Rwanda rwakira imisoro hifashishijwe ikoranabuhanga no guha rugari abaturage bakagira uruhare mu isoresha, iyi gahunda itanga isomo rikomeye: iyo abaguzi bahawe ubushobozi kandi bagaterwa imbaraga, kubahiriza inshingano ntibyiyongera gusa ahubwo bihinduka umuco.

Mu gihe icyizere no gukorera mu mucyo ari ngombwa nk’uburyo bwo kugenzura ko amategeko yubahirizwa, gahunda y’Ishimwe kuri TVA ni uburyo busobanutse, bureba abantu bose, kandi burimo kureba kure mu kongerera imbaraga isoresha. Buri fagitire ifite agaciro.

Abasaba fagitire baba bagira uruhare mu kubaka igihugu ariko na bo bagahabwa ishimwe