DukurikijeItangazo Nomero 11 [2026] rya Minisiteri y'Imari n'Ikigo cy'Imisoro cya LetanaItangazo Nomero 5 [2026] ry'Ikigo cy'Imisoro cya Letaamategeko mashya yo kugabanya imisoro yoherezwa mu mahanga yatangiye gukurikizwa ku1 Mutarama 2026Nubwo amategeko yoroshya igihe ntarengwa cyo gutanga impapuro kugira ngo agabanye igitutu cy’amafaranga yinjira, anashyiraho uburyo bwo kunoza igenzura ry’ibiciro kuva ku mpera kugeza ku mpera. Ibigo byinshi by’ubucuruzi byamaze kubona ubutumwa bwo kugabanyirizwa amafaranga bitewe no kutubahiriza amategeko. Iyi ngingo, ishingiye ku nyandiko zemewe, isobanura inyungu, impinduka mu mategeko, n’ingamba zifatika zo kubahiriza amategeko - kandi igakemura ibibazo bikunze kugaragara mu bitangazamakuru bimwe na bimwe by’imari.
I. Imfashanyo Nkuru: Itariki ntarengwa yo gutanga ibicuruzwa yongereweho amezi 36 (Ikoreshwa gusa ku byoherezwa mu mahanga byatangajwe nyuma ya 1 Mutarama 2026)
Kugereranya Amategeko ya Kera n'Amashya
(1) Itegeko ryabanje:Igihe cyo gutanga dosiye gisanzwe cyatangiye kuva mu kwezi kwakurikiyeho kwemererwa kwa gasutamo kugeza30 Mata y'umwaka ukurikiyehoGutinda gato mu nyandiko cyangwa gukusanya amadovize byashoboraga gutuma igihe ntarengwa cyo gutinda, kandi inzira zo gutanga amakuru zitinze zari zigoye.
(2) Amategeko mashya yo mu 2026 ajyanye n'igihe:
- Igihe cyo gutanga inyandiko z'ibanze:Gutanga amakuru bisanzwe kuva mu kwezi gukurikira kohereza ibicuruzwa mu mahanga kugeza ku ya 30 Mata y'umwaka ukurikira.
- Igihe cyo kwishyura nyuma yo gutsindwa:Niba bitatanzwe bitarenze tariki ya 30 Mata umwaka ukurikira, ariko amafaranga yose y’ivunjisha akaba yuzuye, ushobora gukomeza gutanga mu gihe kitarenzeAmezi 36 uhereye ku itariki yo kwemererwa kwa gasutamo.
- Incamake ikomeye:Iyo bitatanzwe mu mezi 36, ibyoherezwa mu mahanga bizababifatwa nk'igurishwa ry'imbere mu gihugukandi TVA yuzuye (ubusanzwe 13%) igomba kwishyurwa - nta buryo bwo kuyisubiza buhari.
| Politiki ishaje | Politiki nshya ya 2026 |
|---|---|
| Gutanga amakuru kuva ku kwezi nyuma yo kohereza ibicuruzwa mu mahanga kugeza ku ya 30 Mata y'umwaka ukurikiraho | Gutanga amakuru y'ibanze: kuva ku kwezi nyuma yo kohereza ibicuruzwa mu mahanga kugeza ku ya 30 Mata y'umwaka ukurikiraho |
| Gutanga amakuru byatinze byari bigoye kandi byari bigoye mu mikorere | Igihe cyo kwishyura amafaranga y'imisoro: kugeza ku mezi 36 uhereye ku kwishyura imisoro kuri gasutamo, mu gihe amafaranga yose y’inyemezabwishyu yakusanyijwe |
| Uburyo budasobanutse neza bwo gufata dosiye zitinze | Guhagarika burundu: kurenza amezi 36 bituma habaho igurishwa ry’imbere mu gihugu, hakabaho kwishyura TVA 13% |
Ibyibutswa by'ingenzi:
- Ibyavuye mu mahanga mbere ya tariki ya 1 Mutarama 2026 nintabwohakurikijwe itegeko ry'amezi 36 - amategeko asanzwe arakurikizwa.
- Gutanga ikirego mbere y'itariki ya 30 Mata y'umwaka ukurikira bizakomeza kubauburyo bwiza bwo gukora.
Ingingo z'ingenzi zo kwitondera
- Nta porogaramu isubira inyuma:Ku bicuruzwa byoherejwe mu mahanga ku itariki ya 31 Ukuboza 2025 cyangwa mbere yaho, amategeko yabanje aracyakurikizwa.
- Gukusanya amafaranga y'impinduka ni ngombwa kugira ngo umuntu atange amafaranga ye atinze:Niba utanze nyuma y’itariki ya 30 Mata y’umwaka ukurikira, ugomba gutanga inyandiko yuzuye y’inyemezabwishyu ya forex. Nta nyemezabwishyu cyangwa impamvu yemewe ya "inyemezabwishyu", igabanyirizwa rizakwangwa.
- Komeza kwandika neza igihe uzaba uhagaze:Shyira ikimenyetso ku itariki yo kohereza ibicuruzwa mu mahanga, hanyuma ushyireho imenyesha ry'amezi 36 kugira ngo wirinde igihombo kinini cy'imisoro giturutse ku ikosa.
II. Igenzura Rikomeye: Igenzura ry’Abatanga Ibicuruzwa Binjira mu Bicuruzwa – Ibicuruzwa by’Ikigo cy’amategeko bitumiza mu mahanga ugereranije n’ibikorwa bitemewe n’amategeko byo “kugura”
Amategeko mashya ahuza amakuru y’imisoro, imisoro n’ivunjisha, bigatuma habaho igenzura rihuza urwego rwose rw’ibicuruzwa - isoko ry’ibicuruzwa, amafaranga n’ibicuruzwa. Impinduka ebyiri z’ingenzi:
1. Igenzura ry'injira rya "Four Flow Matching" - Irinde gusoma nabi
Ubugenzuzi bw'imisoro busabaguhuza imikorere y'ubucuruzimuurujya n'uruza rw'amasezerano, urujya n'uruza rw'inyemezabuguzi, urujya n'uruza rw'ibicuruzwa, n'uruza rw'amafaranga– ntabwo ari ubusobanuro bw' "ijambo ku ijambo" rimwe na rimwe bwakwirakwizwaga kuri interineti.
- Itandukaniro rifatika mu mazina y'ibicuruzwa, ingano, cyangwa ingano (urugero, itandukaniro ryo gupima, guhindura ibice) ryemerwa iyo rishyigikiwe n'inyandiko zisobanura n'inyandiko z'ibijyanye n'ubwikorezi.
- Ariko, gutandukanya burundu amasoko y’ibicuruzwa, inyemezabuguzi, n’uwakira amafaranga - nko kwishyura amafaranga menshi adafite aho ahuriye n’umuntu wa gatatu cyangwa inyemezabuguzi z’impimbano - bizatera guhagarika ako kanya igabanyirizwa ry’amafaranga no gukora iperereza ku mugaragaro.
- Isuzumabumenyi rihoraho ry’abatanga ibicuruzwa ubu rirakenewe; abatanga ibicuruzwa bashya n’ibyiciro by’ibicuruzwa by’ingenzi bizagenzurwa cyane.
2. Umwobo wo "Kugura Inyandiko zo Kohereza mu mahanga" urafunze - Ibiro byemewe n'amategeko byo kohereza mu mahanga biracyafite uburenganzira bwo
(1) "Kugura" (imenyekanisha ry'imisoro ku kugura):Gukoresha ibyangombwa by’undi muryango byo kohereza ibicuruzwa mu mahanga nta masezerano nyayo y’ikigo, aho uwatangajwe kohereza ibicuruzwa mu mahanga atandukanye n’uwabikoze mu buryo busanzwe, ubu byoroshye kubibona binyuze mu guhuza amakuru ya mudasobwa. Iyi ngeso ikubiyemo uburyo butandukanye bwo gukoresha amakuru, kandi iyo bifitanye isano n’inyemezabwishyu z’ibinyoma cyangwa uburiganya, bishobora gutera ibihano by’ubuyobozi cyangwa ndetse no kuryozwa icyaha.
(2) Ibicuruzwa byemewe n'amategeko byoherezwa mu mahanga:Niba ikigo cyawe kidafite uburenganzira bwo kohereza ibicuruzwa mu mahanga, ushobora gukomeza gukoresha umukozi wujuje ibisabwa hakurikijwe amasezerano yemewe n'ikigo, ukabona icyemezo cy'ikigo cyo kohereza ibicuruzwa mu mahanga, kandi ukanatangaza amakuru y'umuyobozi mu by'ukuri mu gihe ubika inyandiko zose zibishyigikira. Iyi ni inzira yemewe n'amategeko yo kugabanyirizwa amafaranga kandi itandukanye cyane n'uburyo bwo "kugura" - ntubivange.
III. Gusobanura ibitekerezo bidasanzwe bikunze kugaragara kuri interineti (Amakosa akunze kugaragara mu itangazamakuru rimwe na rimwe)
IV. Intambwe enye zishobora gukurikizwa ku bucuruzi bwawe
1Gushyira mu bikorwa isuzuma ry’uburyo bwo kwakira abatanga serivisi no kuzisuzuma bihoraho
- Kugenzura impushya z'ubucuruzi z'abatanga ibicuruzwa bishya, aho baherereye, n'ubushobozi bwo gukora.
- Kubika amasezerano yo kugura, inyandiko zo kohereza ibicuruzwa, no gushyiramo inyemezabuguzi za TVA kuri buri gikorwa kugira ngo uruhererekane rw'amasoko rukomeze gukurikiranwa.
- Irinde kugura ibintu by'agaciro gakomeye ukoresheje abatanga ibicuruzwa batazi ahantu hatandukanye.
2Gutunganya Inyandiko mu buryo busanzwe – Kuzuza dosiye hakoreshejwe ikoranabuhanga mu minsi 15
- Komeza ibyiciro bitatu by'ingenzi by'inyandiko zishyigikira: amasezerano yo kugura/kugurisha, inyandiko zo gutwara abantu (mu mazi/mu kirere n'ibindi), n'amasezerano y'ikigo gishinzwe gutanga imenyekanisha ry'imisoro.
- Koresha amashusho cyangwa dosiye z'ikoranabuhanga, zateguwe hakurikijwe inomero y'imenyekanisha mu gitabo cyabigenewe.
- Bika igihe cyoseImyaka 5mbere yo gusenya - inyandiko zibura zishobora gutuma habaho kugabanyirizwa amafaranga yamaze kwishyurwa
3Komeza kugenzura ikusanywa rya Forex no gutegura ibimenyetso by' "inyemezabwishyu iteganijwe" mbere y'igihe
- Hitamo kwishyura mu buryo butaziguye n'umuguzi wo mu mahanga; gabanya kwishyura kw'umuntu wa gatatu.
- Niba kwishyura kw'umuntu wa gatatu bidashoboka, komeza amasezerano y'ikigo cy'ubwishyu n'inyandiko y'ubucuruzi isobanutse neza.
- Mu gihe hari imyenda mibi cyangwa kutishyura, tegura inyandiko z'ubukemurampaka, ubuhombo, cyangwa inyandiko z'ibirego hakiri kare - ibi bishobora kuba ikimenyetso cy' "inyemezabwishyu" kandi bikarinda igihombo cy'igabanyirizwa ry'amafaranga.
4Shyiraho Ibimenyetso by'Imbere n'Isuzuma Risanzwe
(1)Shyirahoimenyesha ribiri: urwibutso rw'itariki yo gutanga ikirego cy'umwaka ukurikira ku ya 30 Mata, hamwe n'igihe cyo kubara amezi 36.
(2)Gukora isuzuma rya buri gihembwe ry’imenyekanisha ryose ritaratangwa, ryibanda ku byoherezwa mu mahanga bishya guhera mu 2026.
(3)Kubika ibitabo bitandukanye by’ubucuruzi bushaje n’ubushya kugira ngo hirindwe gukoresha nabi itegeko ry’amezi 36 ku byoherezwa mbere ya — 2026.
V. Ingingo nyamukuru y'amategeko yo kugabanya umusoro ku bicuruzwa byoherezwa mu mahanga yo mu 2026
Koroshya igihe ntarengwa bitanga umwanya wo guhumeka, mu gihe kugenzura neza bikumira uburiganya.Igihe cy'amezi 36 cyo kwishyura ni inyungu igaragara, ariko igenzura ryiyongereye, guhuza ibikorwa bine, no guhagarika cyane "gugura" byongera cyane iyubahirizwa ry'amategeko. Abatumiza ibicuruzwa mu mahanga ntibagomba kugabanya igenzura ryabo ry'imbere kubera ko igihe ntarengwa cyo gutanga amadosiye cyongerewe. Ahubwo, hakorwe ingamba zo kugenzura abatanga ibicuruzwa, kubika inyandiko, no gukusanya amafaranga y'imigabane - no gukora igenzura ryigenga buri gihe - kugira ngo bishimire inyungu za politiki mu gihe birinda ingaruka z'amategeko.
Ingingo y'ibiganiro: Kuva amategeko mashya yatangira gushyirwa mu bikorwa, ni izihe mbogamizi zifatika ikigo cyawe cyahuye nazo mu kubika inyandiko cyangwa kugenzura forex? Ntutinye gusangiza ubunararibonye bwawe - twifuza kumva uko ubyitwaramo.
Igihe cyo kohereza: Nyakanga-06-2026