IBIPIMO BY’IMISORO N’AMAHORO 2014-2015

INKOMOKO Y’IMARI N’UMUTUNGO BY’INZEGO Z’IBANZE

 

I. Imari n’umutungo by’inzego z’ibanze

 

Imari n’umutungo by’inzego z’ibanze bikomoka aha hakurikira:

   imisoro n’amahoro byishyurwa hakurikijwe     itegeko;

   amafaranga ava ku byemezo bitanzwe n’inzego     z’ibanze n’ayakwa ku byongerera igihe;

 

      amafaranga inzego z’ibanze zunguka, ava mu migabane yazo  bwite no mu mirimo ibyara inyungu;

 

 

   amahazabu;

 

      amafaranga y’inguzanyo;

 

      amafaranga n’inkunga y’imari bitangwa na Guverinoma;

 

      impano n’indagano;

 

      amafaranga aturuka ku gaciro k’umutungo utimukanwa ugurishijwe muri cyamunara;

   

   amafaranga aturuka ku bukode no ku igurishwa ry’ubutaka bw’inzego z’ibanze;

 

10°   andi mafaranga yose y’amahoro n’aturuka ku bihano ashobora kwakirwa n’inzego z’ibanze hakurikijwe irindi tegeko ry’u Rwanda iryo ariryo  ryose.

 

II. Imisoro y’inzego z’ibanze

 

Imisoro ibarwa kandi ikishyuzwa mu nzego z’ibanze ni iyi ikurikira:

 

      umusoro ku mutungo utimukanwa ;

      umusoro w’ipatanti;

      umusoro ku nyungu z’ubukode.

 

II.1 UMUSORO KU MUTUNGO UTIMUKANWA

 

Umutungo usoreshwa

 

Umusoro ku mutungo utimukanwa wakwa ku bintu bikurikira:

 

      agaciro k’ubutaka ku isoko;

 

      agaciro ku isoko k’inyubako n’ibindi byose bizongerera ubwiza n’agaciro byanditse mu kigo gishinzwe kubika impapuro mpamo z’ubutaka kandi nyir’ubwite yaherewe impapuro mpamo, kuva igihe inzu ituwemo cyangwa ikorerwamo ibindi bikorwa;

      agaciro k’ubutaka bucukurwamo kariyeri;

      agaciro ku isoko k’uburagizwe bwo gukoresha umutungo utimukanwa ufite impapurompamo.

 

Itariki y’igenagaciro ni iya mbere Mutarama mu mwaka wa mbere w’isoresha mu cyiciro cy’isuzuma cy’imyaka ine (4) kandi imitungo yose itimukanwa igomba kugenerwa agaciro ndetse iyo mitungo ikaba ishobora kongera kugenerwa agaciro mu gihe icyiciro cy’isuzuma kitararangira, hakukirijwe iyo tariki.

 

 

Gukerererwa gutanga imenyesha ry’umusoro cyangwa gutanga imenyesha rituzuye cyangwa ririmo urujijo

 

Uretse kwaka umubare nyawo w’umusoro ugomba gutangwa, urwego rw’ibanze bireba rwaka ihazabu itarenze 40% by’umusoro ugomba gutangwa iyo:

 

      urupapuro rumenyesha umusoro ku mutungo utimukanwa rutatanzwe;

 

      urupapuro rumenyesha umusoro k’umutungo utimukanwa rutanzwe igihe cyararenze;

      urupapuro rumenyesha umusoro k’umutungo utimukanwa rutuzuye, hari byinshi biburamo;

 

      urupapuro rumenyesha umusoro k’umutungo utimukanwa rurimo amakosa cyangwa rurimo amakuru y’uburiganya hagamijwe kwirengagiza inshingano yo gutanga umusoro.

 

Kongera gusuzuma no kubara umusoro bikorwa n’urwego rw’ibanze

 

Urupapuro rumenyesha umusoro rwongera gusuzumwa n’urwego rw’ibanze mu gihe cy’amezi atandatu (6) guhera ku itariki ya mbere Mata mu mwaka imenyesha ry’umusoro ryatanzwemo. Iyo imenyesha ry’umusoro ryatanzwe bitinze, igihe cy’amezi atandatu (6) gitangira kubarwa guhera ku itariki urwego rw’ibanze bireba ruboneye iryo menyesha. Kongera gusuzuma bishingira ku miterere y’umutungo utimukanwa n’uko uhagaze muri rusange, aho uherereye n’icyo ukoreshwa cyangwa agace ukoreshwamo.

 

Iyongeragaciro n’itakazagaciro

 

Iyo, kubera ibihindutse ku mutungo utimukanwa, agaciro kawo kiyongeye cyangwa kakagabanuka ku gipimo kiri hejuru ya 20% mu cyiciro cy’igenwa ry’umusoro, umusoreshwa aha imenyesha ry’umusoro rishya urwego rw’ibanze uwo mutungo ubarizwamo kandi agatanga n’ibisobanuro byose bijyana n’uwo mutungo utimukanwa mu gihe cy’ukwezi kumwe (1) agaciro k’uwo mutungo utimukanwa kamaze guhinduka.

 

Isonerwa ry’umusoro

 

Imitungo itimukanwa ikurikira isonewe umusoro ku mutungo utimukanwa :

 

      imitungo itimukanwa ikorerwamo gusa ibikorwa by’ubuvuzi, cyangwa byo kwita ku bantu batishoboye, ndetse n’imitungo itimukanwa ikorerwamo ibikorwa by’uburezi cyangwa siporo kandi ntihagire igikorwa kihakorerwa kigamije kubyara inyungu;

 

      imitungo itimukanwa igamije gusa gukorerwamo ibikorwa by’ubushakashatsi  bitagamije kubyara inyungu;

 

      Imitungo itimukanwa ya Leta, iy’Intara, iy’inzego z’ibanze ndetse n’ibigo bya Leta, keretse iyo iyo mitungo ikorerwamo ibikorwa bigamije kubyara inyungu;

 

 

      imitungo itimukanwa ikorerwamo mbere na mbere ibikorwa bijyanye n’iyobokamana  ku buryo bwemewe n’amategeko, keretse Imitungo itimukanwa ikorerwamo ibikorwa bigamije kubyara inyungu;

 

      imitungo itimukanwa ikorerwamo mbere na mbere ibikorwa by’ubutabazi nk’uko bigenwa na Minisitiri ufite Imibereho myiza y’abaturage mu nshingano ze;

 

      imitungo itimukanwa itunzwe n’ambasade zihagarariye ibihugu by’amahanga mu Rwanda iyo ibyo bihugu bihagarariwe bitaka umusoro ku mutungo utimukanwa w’ambasade z’u Rwanda mu mahanga;

 

      ubutaka bukorerwaho ibikorwa by’ubuhinzi, ubworozi cyangwa buteyeho amashyamba, iyo umusoreshwa afite ubutaka butageze kuri hegitari ebyiri (2). Iyo afite ubutaka burengeje hegitari ebyiri (2), hegitari ebyiri (2) za mbere zisonerwa umusoro hanyuma umusoro ukabarwa gusa ku butaka burenzeho;

 

 

      imitungo itimukanwa n’uburagizwe bikoreshwa mbere na mbere nk’inzu yo kubamo, iyo agaciro yahawe katarengeje miliyoni eshatu (3.000.000) z’amafaranga y’u Rwanda. Iyo agaciro yahawe kari hejuru ya miliyoni eshatu (Frw 3.000.000) z’amafaranga y’u Rwanda, agaciro karenzeho niko konyine gasoreshwa.

 

Igipimo cy’ibanze cy’umusoro

           

Igipimo cy’umusoro gishyizwe kuri rimwe ku gihumbi (1/1000) cy’agaciro gasoreshwa ku mwaka.

Igipimo cy’umusoro ku butaka bucukurwamo kariyeri gishyizwe kuri rimwe ku gihumbi (1/1000) cy’agaciro gasoreshwa ku mwaka.

 

Uburyo bwo kwishyura umusoro

 

Kwishyura umusoro

 

Umusoro, nk’uko wabazwe n’umusoreshwa ugomba guhabwa urwego rw’ibanze umutungo utimukanwa urimo bitarenze ku itariki ya 31 Werurwe mu mwaka w’isoresha. Igihe cyose hatarabaho ivugururwa rusange ry’umusoro rikozwe cyangwa nta baruwa isoresha umusoro mushya itanzwe n’urwego rw’ibanze bireba, umusoro utangwa n’umusoreshwa buri mwaka, ukomeza kuba umwe mu myaka ine (4) y’isoresha. 

Umusoro umusoreshwa yibariye ubwe ugomba gutangwa bitarenze itariki ya 31 Werurwe, kabone n’iyo ivugururwa ry’umusoro k’umutungo utimukanwa cyangwa imenyesha ry’umusoro k’umutungo utimukanwa byaba bitararangira.

 

 

 Ihazabu icibwa uwishyuye umusoro igihe cyararenze

 

Umusoro utishyuriwe igihe ubarwaho inyungu. Igipimo cy’inyungu ni rimwe n’igice ku ijana (1.5%). Inyungu z’ubukerererwe zibarirwa ku kwezi, nta gukomatanya, bahereye ku munsi ukurikira uwo umusoro wagombaga kwishyurirwaho kugeza ku munsi w’ubwishyu na wo ubariwemo. Buri kwezi gutangiye gufatwa nk’ukwezi kuzuye.

 

Uretse inyungu igomba kwishyurwa, hagomba no gutangwa inyongera ingana n’icumi ku ijana (10%) by’umusoro ugomba gutangwa. Ariko iyo nyongera ntishobora kurenga amafaranga ibihumbi ijana (Rwf 100.000) y’u Rwanda.

 

 

 

Ihazabu yo kwivanga mu mikorere y’urwego rw’ibanze

 

 Kwivanga mu bikorwa n’inshingano by’urwego rw’ibanze

 

Umuntu wese ubangamiye cyangwa ugerageje kubangamira ibikorwa n’inshingano by’urwego rw’ibanze mu gihe rukoresha ububasha ruhabwa n’iri tegeko, cyangwa ufasha, ushishikariza cyangwa ugambana n’undi muntu kugira ngo barenge kuri iri tegeko, ahanishwa ihazabu yo mu rwego rw’ubutegetsi itari munsi y’amafaranga y’u Rwanda ibihumbi makumyabiri (20.000) Frw ariko itarangeje ibihumbi ijana (100.000 Frw) bitabujije n’ibindi bihano biteganywa n’itegeko mpanabyaha.

 

 

Uburyo bwo kubahiriza itegeko

 

 

Umusoro ku mutungo utimukanwa utarishyuwe ni umwenda ushobora kuregerwa mu nkiko zibifitiye ububasha.

 

Urwego rw’ibanze rw’aho umutungo utimukanwa ubarizwa rufite uburenganzira bwo gufatira:

 

      amafaranga y’ubukode ukodesha abereyemo umusoreshwa kugeza ku mafaranga yose y’ubukode bwose;

 

      amafaranga abandi bantu barimo umusoreshwa cyangwa ayo bamubikiye;

      umutungo wimukanwa w’umusoreshwa;

 

      umutungo utimukanwa w’umusoreshwa

 

 

 

 

Ubusaze bw’umusoro

 

Igihe kigera umusoro ukaba utagitanzwe

 

Igihe kigera umusoro ukaba utagitanzwe gitangira kubarwa guhera ku itariki ya mbere Mutarama mu mwaka ukurikira umwaka usoreshwa kikarangira ku itariki ya 31 Ukuboza y’umwaka wa gatanu (5) w’isoresha. Iyo habayeho gutakamba cyangwa kuregera icyemezo, kubara icyo gihe biba bihagaze kugeza igihe hazafatirwa icyemezo.

 

Igihe kigera umusoro ukaba utagitanzwe  gitangira kubarwa bundi bushya iyo umusoreshwa yamenyeshejwe ko agiye gukorerwa ubugenzuzi cyangwa yabonye ibaruwa imumenyesha ko afite ikibazo cyerekeranye n’imisoro ndetse n’izindi ngingo ziteganywa n’amategeko.

 

II. 2 : UMUSORO W’IPATANTI

 

Umwaka w’isoresha

 

Umwaka w’isoresha utangira ku itariki ya mbere Mutarama ukarangira ku itariki ya 31 Ukuboza k’uwo mwaka.

 

Iyo ibikorwa bisoreshwa bitangiye muri Mutarama, umusoro w’ipatanti ugomba gutangwa ku mwaka wose. Iyo ibyo bikorwa bitangiye nyuma y’ukwezi kwa Mutarama, umusoreshwa agomba gutanga umusoro w’ipatanti ungana n’amezi asigaye kugira ngo umwaka urangire habariwemo n’ukwezi ibikorwa byatangiyemo.

 

Ku byerekeye abantu bakora ibikorwa bidahoraho, umusoro w’ipatanti ugomba gutangwa ku mwaka wose kabone n’iyo ibikorwa bisoreshwa byaba bidakorwa mu mwaka wose.

 

Imenyesha ry’umusoro

 

Buri musoreshwa agomba koherereza imenyesha ry’umusoro ryemewe n’amategeko urwego rw’ibanze rw’aho ibikorwa bye bibarizwa bitarenze tariki ya 31 Werurwe mu mwaka w’isoresha. Iyo umusoreshwa afite n’amashami akoreramo, imenyesha ry’umusoro rigomba gukorwa ku biro bikuru ndetse no kuri buri shami ry’ibikorwa bye.

 

Iyo ibikorwa byinshi bikorwa n’isosiyete imwe cyangwa n’umuntu ku giti cye kandi mu nyubako imwe, icyemezo kimwe kigaragaza ko umusoro w’ipatanti wishyuwe kigomba kugaragazwa.

 

Imenyesha ry’umusoro ritanga amakuru arambuye yerekeye ibikorwa bisoreshwa harimo n’umusoro ugomba gutangwa umusoreshwa yibariye ubwe.

 

Imenyesha ry’umusoro rigomba gushyirwaho umukono n’umuntu uzahabwa icyemezo cy’ipatanti. Iyo ari isosiyete, imenyesha ry’umusoro rishyirwaho umukono n’umuntu uhagarariye iyo sosiyete ku buryo bwemewe n’amategeko.

 

Igipimo cy’umusoro

 

Umusoro w’ipatanti ubarwa hashingiwe ku mbonerahamwe zikurikira:

 

 

 

 

1.      IPATANTI

 

Ingingo rusange

 

 Itangwa ry’umusoro w’ipatanti

 

Umusoro w’ipatanti utangwa na buri muntu wese utangiye ibikorwa bibyara inyungu mu Rwanda.

 

 

Umwaka w’isoresha

 

Umwaka w’isoresha utangira ku itariki ya mbere Mutarama ukarangira ku itariki ya 31 Ukuboza k’uwo mwaka.

 

Iyo ibikorwa bisoreshwa bitangiye muri Mutarama, umusoro w’ipatanti ugomba gutangwa ku mwaka wose. Iyo ibyo bikorwa bitangiye nyuma y’ukwezi kwa Mutarama, umusoreshwa agomba gutanga umusoro w’ipatanti ungana n’amezi asigaye kugira ngo umwaka urangire habariwemo n’ukwezi ibikorwa byatangiyemo.

 

Ku byerekeye abantu bakora ibikorwa bidahoraho, umusoro w’ipatanti ugomba gutangwa ku mwaka wose kabone n’iyo ibikorwa bisoreshwa byaba bidakorwa mu mwaka wose.

 

 

Kubara no kwishyura umusoro

 

Isonerwa ry’umusoro

 

Inzego za Leta zisonewe umusoro w’ipatanti.

 

 

Imenyesha ry’umusoro

 

Buri musoreshwa agomba koherereza imenyesha ry’umusoro ryemewe n’amategeko urwego rw’ibanze rw’aho ibikorwa bye bibarizwa bitarenze tariki ya 31 Werurwe mu mwaka w’isoresha. Iyo umusoreshwa afite n’amashami akoreramo, imenyesha ry’umusoro rigomba gukorwa ku biro bikuru ndetse no kuri buri shami ry’ibikorwa bye.

 

Iyo ibikorwa byinshi bikorwa n’isosiyete imwe cyangwa n’umuntu ku giti cye kandi mu nyubako imwe, icyemezo kimwe kigaragaza ko umusoro w’ipatanti wishyuwe kigomba kugaragazwa.

 

Imenyesha ry’umusoro ritanga amakuru arambuye yerekeye ibikorwa bisoreshwa harimo n’umusoro ugomba gutangwa umusoreshwa yibariye ubwe.

 

Imenyesha ry’umusoro rigomba gushyirwaho umukono n’umuntu uzahabwa icyemezo cy’ipatanti. Iyo ari isosiyete, imenyesha ry’umusoro rishyirwaho umukono n’umuntu uhagarariye iyo sosiyete ku buryo bwemewe n’amategeko.

 

Igipimo cy’umusoro

 

Umusoro w’ipatanti ubarwa hashingiwe ku mbonerahamwe zikurikira:

 

Ibikorwa byose bibyara inyungu byandikishijwe gutanga umusoro ku nyongeragaciro (Imbonerahamwe ya I)

 

 

Amafaranga yose yacurujwe

Umusoro ugomba

gutangwa mu

 Frw

Kuva ku ifaranga rimwe (1frw) Kugeza ku Frw 40,000,000

60,000

Kuva ku Frw 40,000,001 Kugeza ku Frw 60,000,000

 

90,000

Kuva ku Frw 60,000,001 Kugeza ku Frw 150,000,000

 

150,000

Hejuru ya Frw 150,000,000

250,000

 

Amafaranga yashingiweho mu kubara umusoro w’ipatanti mu mbonerahamwe ya I ni umubare w’amafaranga yose yacurujwe mu mwaka uheruka wemejwe n’Ikigo cy’igihugu cy‘Imisoro n’Amahoro (RRA). Buri mwaka, bitarenze tariki ya 31 Mutarama, Ikigo cy’igihugu cy‘Imisoro n’Amahoro gishyikiriza urwego rw’ibanze bireba imibare ya ngombwa yerekeye imisoro

 

- Umusoro w’Ipatanti ugomba kurihirwa icyarimwe, mbere yo gutangira imirimo isoreshwa. Uyu musoro ugenwa hakurikijjwe aho usoreshwa akorera cyangwa aho asanzwe abarizwa.

-         Umusoro w’ipatanti ugenwa uhereye ku ipatanti y’ifatizo "P", ishobora gutandukana bitewe n’ubwoko bw’umurimo ukorwa.

-         Mu Karere ka Ruhango, ahafatwa nk’umujyi ni aha hakurikira :

a) Umujyi wa Ruhango

b) Centre y’ubucuruzi ya Buhanda

c) Centre y’ubucuruzi ya Byimana

d) Centre y’ubucuruzi ya Kinazi

e) Centre y’ubucuruzi ya Gitwe

 

-         Imirimo ikurikira yishyurirwa ipatanti ku buryo bukurikira :

 

 

Inzego z’imirimo

Igipimo fatizo

Mu cyaro

Ahafatwa nk’umujyi

 

 

A

Abacuruzi badafite amaduka, abanyabukorikori bakora imirimo iciriritse

 

 

-

 

 

4.000 frw

 

 

6.000 frw

B

Abatwara abantu n’ibintu ku mapikipiki

-

4.000 frw

6.000 frw

C

 Ubucuruzi n’ubukorikori

-

20.000 frw

30.000 frw

D

 Amahoteri                                     

-

40.000

80 000frw

 

E

Imirimo y’ubwenge, imirimo ikorerwa abandi n’ibindi bisa

-

20.000 frw

30 000frw

F

Inganda

PF=2 000frw

80PF=80x2000=160 000frw

100PF=100x2000=200 000frw

 

G

Gutumiza no kwohereza ibintu mu mahanga

                                                                  

PG=2 000frw

 

120PG=120x2000=240 000frw

 

120PG=120x2000=240 000frw

 

H

Imirimo y’ubwishingizi, iy’amabanki n’indi isa nayo

 

PH=2 000frw

 

30PH=30x2000=60 000frw

 

100PH=100x2000=200 000frw

I

Ibindi binyabiziga byose uretse amagare

-

40.000 frw

40.000 frw

J

Imirimo yo gutwara abantu n’ibintu mu mato afite moteri

-

20.000 frw

20.000 frw

k

Indi mirimo ibyara inyungu

-

20.000 frw

30.000 frw

 

 

NB : -  Gusimbuza ibarati yatakaye (Vignette) : 5 000 frw

   -  Kutamanika ibarati (Vignette) :               10.000 frw

 

 

 

 

II.3. UMUSORO KU NYUNGU Z’UBUKODE

 

Itangwa ry’umusoro ku nyungu z’ubukode

 

Umusoro ku nyungu z’ubukode wakwa ku nyungu abantu babona iturutse k’ubukode bw’imitungo itimukanwa iri mu Rwanda. Umuntu ku giti cye ubonye amafaranga y’ubukode aba ari umusoreshwa. Umwaka usoreshwa mu kubara umusoro utangira ku itariki ya mbere Mutarama ukarangira ku ya 31 Ukuboza z’umwaka ushize ari nawo usoreshwa.

 

 

Inyungu  isoreshwa

 

Umusoro ku nyungu y’ubukode ucibwa ku buryo bukurikira:

 

      inyungu ikomoka ku mazu akodeshwa yose cyangwa akodeshwa igice;

 

      inyungu ikomoka ku bikorwa byongerewe ku nzu bikodeshwa byose cyangwa hakodeshwa igice cyabyo;

 

      ikindi gikorwa cyose gishobora kuba giturukaho inyungu y’ubukode.

 

 

 

 

 

 

Ibarwa ry’umusoro

 

Inyungu isoreshwa iboneka hamaze kuvanwa mirongo itanu ku ijana (50 %) ku nyungu mbumbe afatwa nk’ayo umusoreshwa akoresha mu bikorwa byo gufata neza umutungo we utimukanwa ukodeshwa.

 

Iyo umusoreshwa yerekanye icyemezo cy’uko yishyura inyungu ku nguzanyo yahawe na banki kugira ngo yubake cyangwa agure umutungo utimukanwa ukodeshwa, inyungu isoreshwa igaragazwa havanwa mu nyungu mbumbe mirongo itatu (30 %)  bifatwa nk’amafaranga akoreshwa no gufata neza uwo mutungo hakiyongeraho  inyungu ku nguzanyo ya banki yishyuwe guhera igihe ubukode bwatangiriye.

 

Igipimo cy’umusoro

 

Igipimo cy’umusoro ku nyungu y’ubukode kibarwa ku buryo bukurikira:

 

      ku mubare w’amafaranga y’ubukode ku nzu ku mwaka ari hagati ya Frw 1 kugera ku bihumbi  Frw 180.000 gishyizwe kuri zero ku ijana (0%);

 

      ku mubare w’amafaranga y’ubukode ku nzu ikodeshwa ku mwaka ari hagati ya Frw 180,001 na FRw 1,000,000 gishyizwe kuri makumyabiri ku ijana (20 %);

 

      ku mubare w’amafaranga y’ubukode ku nzu ikodeshwa ku mwaka ari hejuru ya Frw 1,000,000 gishyizwe kuri mirongo itatu ku ijana (30 %).

 

Imenyesha ry’umusoro

 

Imenyesha ry’umusoro rigomba gutanga ibisobanuro birambuye byerekeye inzu ikodeshwa hamwe n’ibindi bikorwa biyongerera ubwiza n’agaciro harimo ndetse n’umusoro wabazwe na nyir’ubwite ubwe. Imenyesha ry’umusoro rigomba kuba ririho umukono w’umusoreshwa.

 

Itangwa ry’umusoro

 

Umusoro ubarwa n’umusoreshwa ubwe ugomba kwishyurwa urwego rw’ibanze inzu ikodeshwa cyangwa ibindi bintu byongereweho nabyo bikodeshwa bibarizwamo bitarenze ku itariki ya 31 Werurwe mu mwaka usoreshwa ukurikiraho.

 

 

 

 

 

 

 

 

 

 

B. URUTONDE RW’AMAHORO N’ANDI MAFARANGA YAKIRWA N’AKARERE

 

  1. AMAHORO YO MU ISOKO

 

A.     MU ISOKO RY’ITERAMBERE RYUBATSWE

 

UBWOKO

IGICIRO

IGIHE

1. Imyenda

8.000 frw/stand

Ukwezi

2. Ubuconsho

8.000 frw    “

    “

3. Inkweto

8.000 frw    “

    “

4. Ibihingwa ngandurarugo

6.000 frw    “

    “

5. Imboga n’imbuto

6.000 frw    “

    “

6.Ubukorikori (Inzugi,amadirishya, ………..)

5.000 frw     “

    “

7. itabi ry’ibibabi,………………………….

5.000 frw    “

    “

 

NB: Aya mahoro yakwa abacuruzi.

 

B.      MU ISOKO RITUBATSE

a.      Ahafatwa nk’umujyi

 

UBWOKO

IGICIRO

IGIHE

1. Imyenda

4.000 frw/stand

Ukwezi

2. Ubuconsho

4.000 frw    “

    “

3. Inkweto

4.000 frw    “

    “

4. Ibihingwa ngandurarugo

3.000 frw    “

    “

5. Imboga n’imbuto

3.000 frw    “

    “

6.Ubukorikori (Inzugi,amadirishya,kwogosha…..)

2.000 frw     “

    “

7. itabi ry’ibibabi,………………………….

2.000 frw    “

    “

 

b.      Ahafatwa nk’udusantire tw’ubucuruzi

 

UBWOKO

IGICIRO

IGIHE

1. Imyenda

2.000 frw/stand

Ukwezi

2. Ubuconsho

2.000 frw    “

    “

3. Inkweto

2.000 frw    “

    “

4. Ibihingwa ngandurarugo

2.000 frw    “

    “

5. Imboga n’imbuto

2.000 frw    “

    “

6. Ubukorikori (Inzugi, amadirishya, kwogosha…..)

1.000 frw     “

    “

7. Itabi ry’ibibabi,

1.000 frw    “

    “

 

 

 

 

URUTONDE RW’AMAHORO N’ANDI MAFARANGA YAKIRWA N’AKARERE

 

S/N°

Ubwoko bw’amahoro

Aho igikorwa giherereye

FRW

Icyongerwaho

01

Amahoro kuri Parking

-

30.000 frw/mois

Agences de voyage/Ponctuel

02

Amahoro ya Gare/Parking rusange

-

60.000 frw/mois

Gare routiere

03

Ubukode bw’ubutaka

- Ubutaka butuweho

- Ubutaka bwagenewe ubuhinzi n’ubworozi burengeje 2ha

-

- Ubwishyu buzajya bushingira ku cyangombwa cya  burundu

04

Ubukode bw’ubutaka bwa Leta bukorerwamo ubuhinzi

Aho ariho hose mu Karere ku butaka

150 frw/m2

Icyatamurima

05

Ubukode bw’ubutaka ahacukurwa kariyeli

-

30 frw/ m²

 

06

Amahoro y’isuku rusange

-Ahafatwa nk’umujyi

6.000 frw/mois

Campanie n’ibigo by’imari ni ibihumbi cumi ku kwezi,

- Udusantire twa Kinazi,Buhanda,Byimana, Gitwe,Ntenyo,

 

Kebero,Vunga,Mutara,Kigoma,Gitisi na Kibingo.

 

-         Ahandi hose

 

5.000 frw/mois

 

 

3.000 frw

 

 

 

1.000 frw/mois

07

Gushyingira ku munsi utandukanye n’uwagenwe

-

10.000 frw

Mu mirenge yose

08

Gutanga ibyangombwa by’umutungo utimukanwa

-Guhindura izina

 

Kwandikisha,guhanagura,kuvugurura cg kwimura ubugwate bw’umwenda

 

20.000 frw

 

1.200 frw

 

09

Icyemezo cyo gusana,kuvugurura inyubako cg kubaka uruzitiro

-Ahafatwa nk’umujyi

 

 

-Ahasigaye hose

5.000 frw

 

 

1.200 frw

Rahango,Kinazi,Buhanda,Gitwe,Byimana na Ntenyo.

Ahasigaye hose

 

10

Uruhushya rwo kubaka

-

20.000 frw

40.000 frw

60.000 frw

0 - 100 m²

100 – 500 m²

+ 500 m²

11

Gutera imbago ku bibanza (bornage)

-

35.000 frw

 

 

-Ikibanza cya bornes 4

-Hejuru ya bornes 4, buri borne yiyongeyeho yishyurwa 2.000 frw

12

Guhindura cg gusaba icyemezo cy’ubukode gishya ku mubitsi w’impapuro z’ubutaka

-

5.000 frw

 

13

Gusaba gukorerwa igishushanyo cyerekana imbago,ishusho n’ubuso bw’ikibanza

-

10.000 frw

 

14

Guhinduza izina cg imigabane muri sosiyeti

 

20.000 frw

 

15

Icyemezo cyo kubaka no gupimirwa ikibanza mu midugudu yo mu cyaro

 

5.000 frw

 

16

Inyandiko z’irangamimerere zashyizweho umukono na Noteri

 

3.000 frw

 

17

Kopi y’inyandiko y’irangamimerere

 

2.400 frw

 

18

Inyandiko ihinnye y’irangamimerere

 

1.200 frw

 

19

Icyemezo cy’uko umuntu akiriho

 

1.200 frw

 

20

Icyemezo cy’indangamuntu/ A.I.C

 

500 frw

 

21

Icyemezo cy’amavuko/A.N

 

500 frw

 

22

Icyemezo cy’uko umuntu yashyingiwe/A.M

 

500 frw

 

23

Icyemezo cy’uko umuntu atashyingiwe/A.C

 

500 frw

 

24

Kwemeza inyandiko bikozwe n’umukozi ubifitiye ububasha

 

1.500 frw

 

25

Ihamya ry’amasinyatire ari ku nyandiko

 

2.000 frw

 

26

Gushyira umukono wa Noteri kuri sitati

 

5.000 frw

 

27

Gushyira umukono wa Noteri ku masezerano ayo ariyo yose

 

2.000 frw

 

28

Servisi yo kugurisha mu cyamunanara imitungo itimukanwa

 

5.000 frw

 

29

Agatabo ko gushyingirwa

 

1.500 frw

 

30

Ibindi byemezo bitangirwa mu ma servisi ku rwego rw’Akarere cg umurenge bitagaragaye

 

1.500 frw

 

 

31

Uruhushya rwo kubumba,gutwika amakara,amatafari n’amategura

 

10.000 frw/an

 

32

Icyapa cyamamaza ibikorwa cg imirimo ibyara inyungu

-         Iyo cyanditse ku ruhande rumwe

-         Ku mpande zombi

10.000 frw/ m²

 

 

20.000 frw/ m²

 

33

Kwamamaza kwa za company hakoreshejwe ibimodoka n’indangururamajwi ahantu hahurira abantu benshi

 

30,000RWF /Kumunsi.

 

34

Gusiga amarangi kunzu yamamaza ibigo by ubucuruzi

 

80,000RWF/an

Tigo, MTN, Airtel

BRARIRWA, etc

 

Banderole yanditseho ubutumwa bumenyekanisha igikorwa

-          

10.000 frw/jour

 

34

Ibyapa byamamaza hakoreshejwe ikorana buhanga

-          

100.000 frw/an

 

36

Plake y’igare

-          

1.000 frw

 

37

Umunara w’itumanaho cg w’insakazamajwi

-          

2.000 frw/m y’ubujyejuru

 

38

Umunara ushinze ku nyubako cg ikindi kintu

-          

1.000 frw/m y’ubujyejuru bw’icyo kintu

 

39

Ubwikorezi bwa kariyeri no ku mashyamba

 

1.000 frw/tonne

3.000 frw

5.000 frw

10.000 frw

 

- Camionnette (1T)

-Daihatsu(3T)

-Ben/fusso(5T)

-10pneus(10T)

 

 

 

 

 

 

NB: - Amahazabu ku muntu wakerewe kwishyura angana na 10% y’amafaranga yose yagombaga kwishyura, hiyongereyeho 1.5% y’inyungu y’ubukererwe kuri buri kwezi.

 

C.     ANDI MAHORO N’IMISORO

Nk’uko biteganywa mu itegeko N°17/2002 ryo kuwa 10/05/2002 rishyiraho inkomoko y’imari n’umutungo by’Uturere n’Imijyi kandi rigena imikoreshereze yabyo nkuko ryahinduwe kandi ryuzuzwa n’Itegeko 33/2003 ryo kuwa 06/09/2003, Akarere ka Ruhango gateganya ibipimo bimwe mu bipimo by’imisoro n’amahoro ku buryo bukurikira :

 

 

UBWOKO                   

IGICIRO

ICYONGERWAHO

 

Ubukode bw’imirima y’Akarere

3.000 frw/an

Kuri bloc mu bishanga bitunganije

 

Gukodesha salle nini y’Akarere

100.000 frw/ku munsi

 

 

 

Gushinga icyapa cyamamaza

20.000 frw/m²

 

 

 

 Gukodesha salle ntoya y’Akarere

75.000 frw/ ku munsi

 

 

 

 Kugura ibitabo bikubiyemo amategeko y’amasoko

Ibi biterwa n’umubare wa paji igize igitabo.

1 page = 100 frw

 

 

 

 Amahoro ku itungo rirerire ryaje mu isoko/Inka.

3.000 frw/inka iguzwe

- Inka yose yinjiye.

 

 

 

Amahoro ku itungo rigufi ryinjiye mu isoko

500 frw/itungo rigufi

 

 

 

 Amahoro ku biguruka (inkoko n’ibindi byaje mu isoko Byazanywe n’abagamije kubicuruza)

100 frw

Inkoko imwe yaranguwe kdi ipakiwe

 

Inka ibazwe

2.500 frw/inka

 

 

Itungo rigufi ribazwe

500 frw

 

 

Amahoro y’isuku ku nka yose yinjiye mu isoko.

300frw

Inka imwe.

Amahoro y’isuku ku ihene yaje mu isoko

100 frw

Ihene imwe

 

 

 

 

 

ANDI MAHORO YAKIRWA MU KARERE

 

 

Ubwoko bw’igikorwa

Igiciro ahafatwa nk’umujyi

Igiciro ahafatwa nk’icyaro

Icyongerwaho

Ipatanti ku kinamba

30.000 frw/an

20.000 frw/an

 

 

Ubukode bw’ ikibanza + amahoro y’isuku kuri parking ya motos na velos-moteurs

30.000 frw/ku kwezi

20.000 frw/ku kwezi

Usora ni Association y’abatwara Motos

 

Gukodesha ikibanza + amahoro y’isuku kuri parking y’amagare

10.000 frw/ku kwezi

6.000frw/ku kwezi

Usora ni association kandi izo parking ahafatwa nk’umujyi ziri mu nkengero zawo (Route-Gitisi na Route-Ntongwe).

Ubukode bw’amazu y’Akarere

 

30.000 frw/ku kwezi mu  mirenge(Byimana, Kabagari,Kinazi)

Inzu imwe mu mujyi wa Ruhango/Nyamagana : 50.000 frw/mois

Ikodeshwa na banki y’Abaturage iri mu kagali ka Rwoga : 100,000RWF/ ku kwezi

Ubukode ku mazu yo mu isoko.

Kuva kucyumba No 1- ku cyumba No 20

 

Kuva kucyumba No 21- ku cymba No 40

 

Kuva kucyumba No 41- ku cymba No 80

 

Kuva kucyumba No 81- ku cymba No 100

 

Ubukode bwaba ibihumbi icumi(10,000 RWF)

 

 

Ubukode bwaba ibihumbi makumyabiri,(20,000 RWF)

 

 

Ubukode bwaba ibihumbi icumi(10,000 RWF)

 

 

Ubukode bwaba ibihumbi cumi na bitanu(15,000 RWF)

 

 

Phase ya gatatu igizwe n’igorofa.

Niveau yo hejuru.

100,000RWF

Imiryango No: 11,12,13,21,22,23

120,000RWF

Umuryango No1

100,000 RWF

Umuryango No2

80,000 RWF

Umuryango No3

40,000 RWF

Umuryango No5

40,000 RWF

Umuryango No6

40,000 RWF

Umuryango No7

100,000 RWF

Umuryango No8

40,000 RWF

Umuryango No9

40,000 RWF

Ubukode bw’ubutaka buteyeho umunara w’itumanaho

80 frw/1m²

80 frw/1m²

 

 Ipatanti ku Ikusanyirizo ry’ibinyobwa

100.000frw/mu mwaka

80.000 frw/mu mwaka

 

 Ipatanti ku  Ihahiro rusange                                                                               

80.000 frw/ mu mwaka

60.000 frw/mu mwaka

 

Ipatanti ku bucukuzi bw’amabuye y’agaciro

300,000RWF /an

 

 

Ipatanti itangwa ku bucukuzi na exploitation ya kariyeli

90,000RWF/an

 

 

Ipatanti kubyuma byifashisha mu gushya

40.000RWF

 

 

Ipatanti ku ivuriro ryigenga

40.000 frw/ mu mwaka

20.000 frw/ mu mwaka

 

 Ipatanti kuri agence de transport (Bureau)

150.000 frw/an

150.000 frw/an  

 

 Ipatanti kuri station ya essence (Bureau)

250.000 frw/an

250.000 frw/an

 

Icyangombwa cyo gusarura ishyamba

5.000 Frw

5.000 frw

 

                                

 

 

 

 

 

 

 

 

 

5.IBYEMEZO BITANGWA N’AKARERE

 

UBWOKO

IGICIRO

ICYONGERWAHO

 Icyemezo cy’uriho cg uwapfuye

1.200 frw

 

Icyemezo cyo kujya mu mahanga

1.200 frw

 

Icyemezo cy’ingwate

3.000 frw

 

Icyemezo cy’umushahara

3000RWF

 

Icyemezo cy’umutungo

3.000 frw

 

Icyemezo cy’inkwano

3.000 frw

 

Inyandiko y’ivuka (Acte de naissance)

3.000 frw

 

Inyandiko yemera umwana (Acte d’adoption)

3.000 frw

 

Inyandiko yo gushyingirwa (Acte de mariage)

3.000 frw

 

 Icyemezo cyo kugura kawa

35.000 frw

 

Inyandikomvugo itangwa n’umugenzuzi w’umurimo yoherezwa mu Rukiko n’uwayisabye

2.500 frw

 

Icyemezo gitangwa n’Umugenzuzi w’umurimo cyemeza ko uwagisabye atari umukoresha cyangwa ko nta bakozi afite

10.000 frw

 

Icyemezo cy’amakoperative

1.200 frw

 

 

 

Icyemezo kimara ukwezi

 Icyemezo cyo gutwara amakara, inkwi, amabuye, imicanga, imbaho :                                                    CAMIONNETTE                                                              DAIHATSU, DYNA

 CAMION BEN, FUSO

Camion 10 pneus et plus

 

 

15.000 frw

20.000 frw

30.000 frw

60.000 frw

 

 

 

 

 

 

 

 

 

 

 

                                                                                

 

.

 

Ibihano byo kubaka cyangwa gusana inzu utabiherewe uruhushya

 

10, 000FRW/Icyaro

    100 ,000FRW/Ahafatwa nk’umujyi

 

 

 

 

 

9

 

Amendes ku nyubako zo mu cyaro nshya ziri mu kajagari(ahataragenwe umudugudu)

     20.000 frw bakanasenyerwa

 

 

 

 

 

 

NB:                                 

 -  Amahoro y’isuku yishyurwa buri kwezi, agomba gushyikirizwa Akarere

    bitarenze itariki ya 5 y’ukwezi gukurikira;

-         Umuntu wese wishyura ipatanti agomba kwishyura n’amahoro y’isuku.

 

10. AMAHAZABU ATANDUKANYE (AMENDES)

 

Nk’uko biteganywa mu itegeko N°17/2002 ryo kuwa 10/05/2002 rishyiraho inkomoko y’imari n’umutungo by’Uturere n’Imijyi kandi rigena imikoreshereze yabyo nkuko ryahinduwe kandi ryuzuzwa n’Itegeko 33/2003 ryo kuwa 06/09/2003, Akarere ka Ruhango gateganya ibipimo bimwe mu bipimo by’imisoro n’amahoro ku buryo bukurikira 

 

UBWOKO BW’ICYAHA

AMAFARANGA/IKINDI GIHANO

 Kutitabira gahunda za Leta (Irondo,umuganda,inama,ubuhinzi,kudacukura ingarani……..)

5.000 frw

Gukererwa gufata ibyangombwa

2.000 frw

 

Kuzerereza inka ku gasozi

10.000 frw/inka imwe

 

Kugira imbwa n’injangwe  bidakingiye

5.000 frw/imwe

 

Kudakingiza amatungo/Inka

5.000 frw/inka imwe

 

Kudakorera kawa

100 frw/igiti kimwe

 

Urutoki rudakoreye

5.000 frw ku murima

 

 Kudakorera umuhanda uturiye

500 frw/10m uturiye

 

Abangiza imihanda

5.000 frw/m yangijwe

 

 Abagendesha amagare kuri kaburimbo mu mujyi wa Ruhango

5.000 frw/uko afashwe

Kugendesha amagare adafite itara n’inzogera ku muhanda w’ibitaka .

3.000 frw/uko afashwe

 Inzererezi

Gukora imirimo ifitiye igihugu akamaro

Kunywekesha inzoga mu masaha y’akazi

10.000frw/Akabari cg Bar bifunguye.

Kunywa inzoga mu masaha y’akazi

3.000 frw/ufashwe/ uretse muri za hotels na motel

Gukora ibiyoga bibujijwe byangiza ubuzima.

300.000 frw, ku muntu ubikora bikanamenwa.

 Gufatwa ubinywa

5.000 frw, bikamenwa

 

Gufatwa ubyikoreye

50.000 frw, bikamenwa

Kutagira icyangombwa cyo kubumba amatafari n’ amategura  (Amatanura)

100.000 fr, bigafatirwa

 

 Kubaga amatungo adapimwe na vétérinaire:

       - Inka

       - Amatungo magufi

 

50.000 frw Igatabwa

  10.000 frw Igatabwa

Amande ku muntu unyereje itungo mu isoko ritishyuye

Irirerire

10.000RWF

Akanishyura umusoro

irigufi

3.000RWF

Akanishyura umusoro

Ihazabu ku muntu wese ubangamiye igikorwa cy’isoresha ku bakozi b’urwego rw’ibanze babiherewe ububasha

50.000 frw

 

Hose ahakorewe icyaha

 

 

 

 

Ibihano Ku Byaha Byangiza Ibidukikije:

No

UBWOKO BW’ICYAHA

IBIHANO BICIBWA KURI BURI CYAHA

Ikorwa n’ikoreshwa ry’amasashe

1

Gucuruza no gucururiza mu masashe atemewe

50.000 Frw+ kwamburwa amasashe

2

Gutwara mu masashe atemewe

5.000 Frw no kwamburwa amasashe

3

Gutumiza amasashe atemewe

300.000 Frw no kwamburwa amasashe

4

Gukora amasashe atemewe

500.000 Frw no kwamburwa amasashe

Ubucukuzi butemewe

5

Gucukura amabuye y’agaciro utabifitiye uburenganzira

2.500.000 Frw+kwamburwa ibyo yacukuye

6

Gucukura amabuye yo kubaka utabifitiye uburenganzira

500.000 Frw amabuye agatezwa cyamunara

7

Gucukura imicanga utabifitiye uburenganzira

100.000 Frw umucanga ugatezwa cyamunara

8

Gucukura laterite nta ruhushya

50.000 Frw laterite igatezwa cyamunara

9

Gucukura ibumba nta ruhushya

50.000 Frw ibumba rigatezwa cyamunara

Kwangiza amashyamba no gukoresha nabi ibiyakomokaho

10

Gutwika amakara nta burenganzira

50.000 Frw no kwamburwa ibyo yatwitse

11

Gutwara ibikomoka ku mashyamba nta ruhushya

50.000 Frw no kwamburwa ibyo atwaye

12

Gutema ibiti mu ishyamba rya Leta

5.000 Frw kuri buri giti kandi akacyamburwa

13

Gutema ibiti birenze ibyo ufitiye uburenganzira

2.000 Frw kuri buri giti kandi akabyamburwa

14

Gutema ibiti biteze nta ruhushya

5.000 Frw kuri buri giti kandi akacyamburwa

15

Gutwika amatafari  hakoreshejwe ibiti nta ruhushya

100.000 Frw + Kwamburwa ibyatwitswe

Ibijyanye n’isuku

16

Kwituma no kwihagarika ahatabigenewe

5.000 Frw

17

Gucira,guta ikimyira n’indi myanda ikomoka ku mubiri ahabonetse hose

2.000 Frw

18

Guca ahatemewe mu busitani butunganyijwe

5.000 Frw

19

Kwangiza ibiti biri mu busitani butunganyijwe

5.000 Frw kuri buri giti

20

Kumena imyanda yo mu ngo mu muhanda n’ahandi hatemewe

10.000 Frw + Kubikuraho

21

Kumena imyanda yo mu nyubako z’ubucuruzi  mu muhanda n’ahandi hatemewe

50.000 Frw +Kubikuraho. Iyo ari imyanda ifite uburozi akurikiranwa mu nkiko

22

Kumena imyanda yo mu ruganda  mu muhanda n’ahandi hatemewe

300.000 Frw +Kubikuraho. Iyo ari imyanda ifite uburozi akurikiranwa mu nkiko

23

Kutagira ingarane

5.000 Frw

24

Urugo rudafite umusarane

10.000 Frw

25

Kutagira aho gushyira imyanda ku nzu z’ubucuruzi

20.000 Frw mu mujyi na 10.000 Frw mu cyaro

26

Kutagira aho gushyira imyanda ku mahoteli, resitora n’inyubako zitekera abantu benshi

50.000 Frw

27

Resitora cyangwa akabari bidafite isuku

20.000 Frw + Kuhafunga

28

Resitora cyangwa akabari bidafite umusarane

20.000 Frw + Kuhafunga

29

Kumena amazi y’umwanda aturuka mu rugo ahatabugenewe

10.000 Frw

30

Kumena amazi y’umwanda aturuka mu bigo by’ubucuruzi  ahatabugenewe

50.000 Frw. Iyo amazi afite uburozi akurikiranwa mu nkiko

31

Kumena amazi y’umwanda aturuka mu  ruganda ahatabugenewe

300.000 Frw. Iyo amazi afite uburozi akurikiranwa mu nkiko

32

Kwangiza poubelle rusange

5.000 Frw +Ayo gusanisha poubelle yangijwe

33

Kumena imyanda idatandukanijwe mu kimoteri rusange

30.000 Frw

Ibijyanye no gutwika

34

Gutwika imyanda yo mu rugo hatubahirijwe amategeko abigenga

10.000 Frw

35

Gutwika mu murima (Ibiyorero)

10.000 Frw

36

Gutwika  imyanda yo mu nyubako z’ubucuruzi  hatubahirijwe amategeko abigenga

50.000 Frw. Iyo ari imyanda ifite uburozi akurikiranwa mu nkiko

37

Gutwika  imyanda yo mu ruganda  bidakorewe ahagenwe n’inzego zibishinzwe

100.000 Frw. Iyo ari imyanda ifite uburozi akurikiranwa mu nkiko

Ibijyanye no gufata neza ubutaka

38

Kutarwanya isuri mu isambu ye

5.000 Frw

39

Kwangiza imirwanyasuri

10.000 Frw

Kwangiza ibishanga, imigezi,inzuzi n’inkengero zabyo

40

Guhinga mu bishanga bikomye

200.000 Frw +Gukuraho ibyahinzwe

41

Kubaka mu gishanga

5.000.000 Frw + Gukuraho ibyubatswe no gusubiranya ahangijwe

42

Kubaka ikiraro mu gishanga

100.000 Frw + Gukuraho ikiraro

43

Kuragira inka mu gishanga n’inkengero z’ikiyaga cyangwa umugezi

20.000 Frw kuri buri tungo ryaharagiwe +Gusubiranya ahangijwe

44

Guhinga mu nkengero z’umugezi ku ntera itemewe

50.000 Frw + Kurandura ibyahinzwe

45

Kubaka mu nkengero z’umugezi ku ntera itemewe

5.000.000 Frw + Gukuraho ibyubatswe no gusubiranya ahangijwe

46

Kubaka  mu nkengero z’ikiyaga mu ntera itemewe

1.000.000 Frw + Gukuraho ibyubatswe no gusubiranya ahangijwe

48

Kubumbira no gutwikira amatafari mu bishanga

300.000 Frw + Gukuraho ibikorwa

49

Gucukura mu bishanga nta burenganzira

300.000 Frw +Kwamburwa ibyacukuwe

Ibindi byaha

50

Guturitsa intambi nta ruhushya

100.000 Frw

51

Kunywera itabi mu ruhame

5.000 Frw

52

Kwica cyangwa gukomeretsa inyamaswa zo mu gasozi nta burenganzira

100.000 Frw no kwamburwa inyamaswa yishe. Iyo ari inyamaswa yo muri pariki cyangwa ibyanya birinzwe akurikiranwa mu nkiko.

53

Kubaka nta cyemezo cy’isuzumangaruka ku bidukikije (EIA certificate) ku bikorwa bigomba gukorerwa iyi nyigo

1.000.000 Frw + Gukuraho ibyubatswe

 

 

Umusozo: Ibi bipimo bishobora guhinduka igihe cyose hasohotse irindi tegeko rishya,iteka cyangwa se andi mabwiriza bihindura ibyari bisanzwe.

 

          

 

 

                                                            GAKUBA Didier

                               Perezida w’Inama Njyanama y’Akarere ka Ruhango