I. Ibisabwa mu kubahiriza imisoro, amahame ngenderwaho mu kugena ibiciro, n'amategeko agenga itangwa ry'inyemezabwishyu ku bwoko butatu bw'inyemezabwishyu
(1)Inyemezabwishyu y'ubwikorezi bw'imbere mu gihugu (amakamyo) (inyemezabwishyu yihariye ya TVA 9%)
1. Ishingiro ry'amategekoItangazo ry'Imisoro ku Buyobozi bwa Leta No. 99 [2015]; Caishui [2016] No. 36 - Icyiciro cy'umusoro ku bikorwa by'ubwikorezi.
2. Ikigo gitanga uburenganzira An ikigo nyacyo gishinzwe gutwara abantuUfite uruhushya rwo gutwara abantu mu muhanda. Abatwara imizigo NTIBEMEREWE gutanga inyemezabwishyu za 9% mu buryo butaziguye. Iyo uwatwaye imizigo yishyuye amafaranga mu izina rye gusa, ikigo nyirizina cy’amakamyo kigomba gutanga inyemezabwishyu mu buryo butaziguye kuri sosiyete yawe.
3. Igipimo ngenderwaho cy'imisoroAbasora muri rusange:Inyemezabwishyu yihariye ya TVA ya 9%Abasora bato: igipimo cy'umusoro cya 3%, cyagabanutseho 1% kugeza ku ya 31 Ukuboza 2027.Gutanga imisoro bibujijwe cyane.
4. Inyandiko z'inyemezabuguzi zisabwa (Zigenzurwa buri gihe)Agasanduku k'ibitekerezo kagomba kugaragaza neza ibi bikurikira:aho bava, aho bajyaga, inomero ya plaque, n'ibisobanuro by'ibicuruzwaIyo amakuru menshi cyane, urutonde rutandukanye rushobora gushyirwaho;kubura ikintu kimwe bituma inyemezabuguzi itubahiriza amategeko– ntabwo byemewe ku igabanyirizwa ry’umusoro ku bicuruzwa byoherezwa mu mahanga, ntabwo bikurwa ku musoro ku nyungu z’ikigo, kandi TVA yinjiye ntishobora gushyirwa mu bikorwa.
5. Itegeko ryo gushyira mu byiciro imisoroSerivisi zo gutwara abantu n'ibintu – Serivisi zo gutwara abantu n'ibintu ku butaka
(2)Inyemezabwishyu y'amafaranga yo gutanga imenyekanisha rya gasutamo (inyemezabwishyu yihariye ya TVA 6%)
1. Ishingiro ry'amategekoSerivisi zo Gushyigikira Ubucuruzi – Serivisi z’Ubucuruzi n’Ibigo (zitarebwa n’isonerwa ry’umusoro ku bicuruzwa mpuzamahanga nk’uko biteganywa na Minisiteri y’Imari n’Itangazo rya SAT No. 10 [2026])
2. Ikigo gitanga uburenganziraUmuhuzabikorwa wemewe wa gasutamo. Iyo umuhuzabikorwa w’imizigo yakiriye amafaranga yo kumenyekanisha ibicuruzwa mu izina rye, umuhuza agomba gutanga inyemezabuguzi yihariye.
3. Igipimo ngenderwaho cy'imisoroAbasora muri rusange:Inyemezabwishyu yihariye ya TVA ya 6%Abasora bato: igipimo cy'umusoro cya 3%,yagabanutseho 1% kugeza ku ya 31 Ukuboza 2027. Gutanga imisoro bibujijwe.
4. Ibisabwa mu gutanga inyemezabuguziBigomba gutangwa ukwabyo;NTIBISHOBORA guhuzwahamwe n'amafaranga y'icyambu cyangwa amafaranga y'amakamyo.
5. Itegeko ryo gushyira mu byiciro imisoroSerivisi zo Gushyigikira Ubucuruzi – Serivisi zo Gucuruza ku Gasutamo. Ni byiza kwandika inomero y'imenyekanisha rya gasutamo ijyanye nayo mu nyandiko kugira ngo byoroshye guhuza inzego z'imisoro.
(3)Inyemezabwishyu z'amafaranga yo ku cyambu (Ubusitani/Guterura/Inyandiko/THC, nibindi)
1. Ishingiro ry'amategekoSerivisi zo Gushyigikira Ibikoresho – Serivisi zo Ku cyambu n'Icyambu. Ibi bibera ku byambu byo mu gihugu imbere kandi si serivisi zisonerwa imisoro ku mipaka.
2. Kugena igipimo (Icyitonderwa – Gutandukanya hakurikijwe uko ibintu bimeze)
Amafaranga y'ibyambu ntabwo asonerwa imisoro ku isi hose; biterwa n'ubwoko bwa serivisi.
| Imiterere y'ibyabaye | Igipimo cy'umusoro | Ibisobanuro |
|---|---|---|
| Amafaranga yo kwishyura icyambubifitanye isano itaziguye n'ubwikorezi mpuzamahanga(urugero, amafaranga yo gupakira imizigo, amafaranga yo gutwara imizigo, imikoranire y'ingenzi mu ruhererekane mpuzamahanga rwa serivisi zo kohereza imizigo) | Yujuje ibisabwa kugira ngo asonerwe imisoro | Agomba kuba yujuje ibisabwa byo gusonerwa hakurikijwe Caishui [2016] No. 36 |
| Amafaranga y'icyambu kuriibicuruzwa byatumijwe mu mahangacyangwa kuriserivisi rusange zo ku cyambu(urugero, ububiko, amafaranga yo kwandika inyandiko, THC, nibindi) | 6% by'umusoro | Ntabwo biri mu rwego mpuzamahanga rwo kugabanya imisoro ku bijyanye no kohereza imizigo |
Igipimo cy'ingenzi: Niba amafaranga y’icyambu ari munsi y’ “gutwara, gupakira/gupakurura, kubika, n’ibikorwa by’ubwinjiriro/gusohoka mu bwato, uburyo bwo gutwara, gupakira, n’ibindi bikorwa bifitanye isano n’ibyo umukiriya akora.” Niba biri muri urwo rwego kandi byujuje ibisabwa byo gusonerwa, inyemezabwishyu isanzwe idasoreshwa ishobora gutangwa; bitabaye ibyo, inyemezabwishyu yihariye ya TVA ya 6% igomba gutangwa.
3. Ikigo gitanga uburenganziraBishobora gutangwa n'ushinzwe gutwara imizigo cyangwa umukozi ushinzwe ibyambu, ariko bigomba kugaragaza ukwabyo amakuru y'ikiguzi cy'ibyambu.
4. Ibisabwa mu gutanga inyemezabuguziIbisobanuro ntibigomba kuvugwa mu buryo budasobanutse neza nk'"amafaranga ya serivisi"; andika nk'ibi bikurikira: amafaranga yo kwambutsa, amafaranga yo gucunga terminal, amafaranga yo guterura, amafaranga yo kubika, amafaranga yo kwandika inyandiko. Shyiraho aderesiurutonde rw'isesengura ryimbitsebihuye n'itsinda ry'imenyekanisha rya gasutamo, hakandikwa inomero y'imenyekanisha n'aho ihaguruka.
5. Itegeko ryo gushyira mu byiciro imisoroSerivisi zo Gushyigikira Ibikoresho - Serivisi zo Kunyura ku Cyambu no Ku Kiyaga.
6. Urubanza rwihariye – Gukuraho ubwisanzureIbigo bitanga serivisi mpuzamahanga zo kohereza imizigoishobora gukuraho ukurekurwa ku musoroIyo baretse gusora, abasora muri rusange bashobora gutanga inyemezabwishyu zihariye za TVA za 6%. Bimwe mu bigo byohereza ibicuruzwa mu mahanga bishaka inguzanyo za TVA zishobora gusaba uwabitanze kohereza konti ku buntu no gutanga inyemezabwishyu idasanzwe.
(4)Kwigenzura byihuse mu ntambwe eshatu kugira ngo umenye niba hari imisoro itanzwe neza
1. Gutandukanya aho serivisi iherereye n'imiterere yayo:
- Serivisi mpuzamahanga zo gukodesha imizigo yo mu mazi/mu kirere (kuva mu cyambu cyo mu gihugu kugera mu kindi) ni zo zonyine zemerewe gutanga inyemezabwishyu zisanzwe zitasonewe umusoro muri “Serivisi Mpuzamahanga zo Kohereza Imizigo”.
- Gutwara amakamyo kuva mu ruganda kugera mu gihugu no gutangaza imisoro ni serivisi zisoreshwa imbere mu gihugu; ZIGOMBA kuba zifite igipimo cy'umusoro kandi nta burenganzira zifite bwo gusonerwa.
- Amafaranga y'ibyambu agomba gutandukana: ajyanye n'ubwikorezi mpuzamahanga ashobora gukurwaho; serivisi rusange z'ibyambu zisoreshwa kuri 6%.
2. Kugenzura Kode zo Gushyira mu Mibare Imisoro (Ivugurura ry'Amategeko ya TVA nyuma ya 2026):
Kuva ku ya 1 Mutarama 2026, hakurikijwe Itegeko rishya rya TVA, ibyiciro byahoze ari “Serivisi zigezweho” na “Serivisi z’ubuzima” byahujwe mu cyiciro cy’ingenzi cya “Serivisi z’umusaruro n’ubuzima”.
- Amakamyo: Serivisi zo gutwara abantu n'ibintu – Serivisi zo gutwara abantu n'ibintu ku butaka = 9%.
- Itangazo rya Gasutamo: Serivisi zo gushyigikira ubucuruzi – Serivisi zo kugurisha ibicuruzwa ku misoro = 6% (yahoze ari serivisi zigezweho, ubu iri muri serivisi zo gukora no gutanga umusaruro).
- Amafaranga yo ku cyambu: Serivisi zo Gushyigikira Ibikoresho – Serivisi zo Ku cyambu n'Icyambu = 6% (yahoze ikoreshwa na Serivisi zigezweho, ubu ikoreshwa na Serivisi zo Gutunganya no Kuzima).
- Amafaranga y'ikigo mpuzamahanga cyo gutanga serivisi zo gutanga serivisi ni yo yonyine: Serivisi zo kohereza ibicuruzwa ku rwego mpuzamahanga = zidafite imisoro.
3. Gutandukanya ubushobozi bw'ubucuruzi bw'uwatanze ibicuruzwa:Abatwara imizigo bashobora gusaba gusa gusonerwa serivisi mpuzamahanga zo gupakira ibicuruzwa. Abatwara imizigo badafite ibyangombwa byo gutwara abantu NTIBEMEREWE gutanga inyemezabwishyu za 9% by'ubwikorezi. Imenyekanisha rya gasutamo na serivisi zijyanye n'ibyambu bikurikiza amategeko yavuzwe haruguru kugira ngo hamenyekane imiterere y'imisoro cyangwa iy'imisoro.
II. Ihohoterwa risanzwe ry’ibigo bito n’ibiciriritse: Umukozi ushinzwe gutwara imizigo atanga inyemezabwishyu imwe y’ “Ikiguzi cya serivisi kitari ku musoro” kuri serivisi zose – Ingaruka zose ku igenzura ry’umusoro
(1)Ingaruka zitaziguye ku igabanyirizwa ry'umusoro ku bicuruzwa byoherezwa mu mahanga (Intego y'igenzura ry'ibanze)
1. Kwanga/Guhagarika igabanyirizwa ry'ibiciro ubuInyandiko zitujuje ibisabwa zituma ubusabe bwo kwishyura buhagarara ku rwego rwa sisitemu; ibigo bigenzura ku nshuro ya mbere cyangwa ibigo bigenzurwa neza bizahagarikwa kugeza igihe inyemezabuguzi zujuje ibisabwa zizaboneka.
2. Gusubiza inyuma amafaranga yamaze kwishyurwaInzego zishinzwe imisoro zishobora gusuzuma nyumakugeza ku myaka 3kandi bagasaba gusubizwa burundu amafaranga yagabanyijwe mbere, hamwe n'ibihano by'ubukererwe (0.05% ku munsi) bibarwa uhereye ku munsi ayo mafaranga yagabanyirijweho.
3. Kugabanya urwego no gushyira ku rutonde rw'ibyagoInyandiko zitujuje ibisabwa kenshi zituma amanota y’inguzanyo yo kohereza ibicuruzwa mu mahanga agabanuka, bigasaba igenzura ry’intoki kuri buri busabe bukurikiraho ndetse n’isuzuma ry’igihe kirekire. Ibibazo bikomeye bishobora guhagarika uburenganzira bwo kohereza ibicuruzwa mu mahanga mu gihe cy’amezi 6 kugeza kuri 12.
(2)Ingaruka zo kwinjiza TVA no gutanga TVA
1. Gusubiza amafaranga yose yatanzwe + Inyongera ya TVA n'andi mafaranga y'inyongeraNiba fagitire yatanzweho imisoro ingana na 6%/9% by'ibintu bisoreshwa yasabwe nabi nk'inguzanyo yinjiye, amafaranga yatanzweho imisoro agomba gusubizwa burundu, kandi TVA, umusoro ku by'isuku n'ubwubatsi mu mijyi, amafaranga y'inyongera ku burezi, n'amafaranga y'inyongera ku burezi mu gace runaka agomba kwishyurwa.
2. Inyemezabwishyu yagenwe nk'icyemezo kidasanzweIyo umucuruzi w’imizigo agaragaye ko afitebyasabwe ko nta kiguzi cyangwa fagitire zatanzwe nabi, urutonde rwose rw'inyemezabwishyu zitasonewe ku misoro ruzagaragazwa nk'izidasanzwe - ikigo cyawe ntigishobora gusaba inguzanyo zo kwinjira cyangwa ngo kizikoreshe nk'inyandiko y'ikiguzi.
3. Inshingano z'ubufatanye mu koroshya ihohoterwaMu kwakira neza inyemezabuguzi zitasonewe ku musoro ku modoka zitwara amakamyo, imenyekanisha rya gasutamo, cyangwa amafaranga y’ibyambu agomba gusora, ikigo gishinzwe imisoro gishobora kubona ko ikigo cyawe cyemereye uwagitanze mu ibanga kwirinda TVA, bigatera ibihano bihuriweho ku mpande zombi.
(3)Ingaruka zo kugabanya umusoro ku nyungu z'ibigo
Inyemezabwishyu zitarimo imisoro zitujuje ibisabwa ntizifite agaciro hakurikijwe "Ingamba zo Gucunga Inguzanyo zo Kugabanya Umusoro Mbere y'Umusoro" kandi ntizishobora gukurwa ku musoro ku nyungu z'ikigo. Amafaranga ajyanye nayo agomba kongerwa ku nyungu zisoreshwa, hamwe n'ibindi bihano bya CIT n'ibihano byo kwishyura bitinze. Impinduka nini zishobora gutuma habaho igenzura rya CIT ritandukanye.
(4)Imanza zikomeye – Ingaruka zo kuba inyemezabuguzi mpimbano
Kuvanga inyungu zisoreshwa n'inyungu zisorerwa zidafite imisoro no kwishyura TVA nkeya bikubiyemo kunyereza imisoro + gutanga fagitire zitari zo. Ku mafaranga menshi, urubanza rwoherezwa mu biro bigenzura imisoro, hamwe n'ibihano by'ubuyobozi ku kigo, umuyobozi mukuru w'imari, n'umuvugizi w'amategeko; imanza zikomeye zishobora koherezwa mu nkiko zikurikiranwaho ibyaha.
III. Ibisobanuro byemewe n'Ikigo cy'Imisoro (Inyandiko z'ingenzi za politiki)
1. Gutandukanya Serivisi zisoreshwa imbere mu gihugu n'izisonerwa mpuzamahanga (Minisiteri y'Imari n'Itangazo rya SAT No. 10 [2026])Kuva ku ya 1 Mutarama 2026 kugeza ku ya 31 Ukuboza 2027, gusonerwa TVA bireba serivisi z’ibigo mpuzamahanga bitwara imizigo mu buryo butaziguye cyangwa butaziguye.Isonerwa rigarukira gusa kuri serivisi z'ikigo gishinzwe gutanga amakarita yambukiranya imipaka; imenyekanisha ry'amakamyo yo mu gihugu n'iry'amahoro NTIRYABANDUWE.Amafaranga y'icyambu yemerewe gusonerwa gusa iyo afitanye isano itaziguye n'ubwikorezi mpuzamahangaIyo bitabaruwe ukwabyo, amafaranga yose yinjira ntahabwa uburenganzira bwo gusonerwa.
2. Gushyira mu bikorwa inyandiko zisabwa ku bijyanye no kohereza amafaranga mu mahanga (Itangazo rya SAT ryo kohereza amafaranga mu mahanga)Inyandiko zibitswe zigomba kuba zirimobyashyizwe mu byiciro, igipimo gihuyegutwara abantu, imenyekanisha rya gasutamo, n'inyemezabuguzi za port. Inyemezabuguzi zivanze, ibinyuranyije n'ibiciro, cyangwa ibisobanuro bibura nintiyemerwa nk'inyandiko zishyigikira zifatika.
3. Gutanga inyemezabuguzi bigomba guhuza n'umutungo (Ingamba zo gucunga inyemezabuguzi za TVA)Ibisobanuro by'inyemezabuguzi n'imisoro bigomba kuba bihuye n'ubwoko bwa serivisi nyakuri. Gutanga "Ikiguzi cya Serivisi yo Kohereza Umusoro Mpuzamahanga" kugira ngo hifuzwe amafaranga asora imbere mu gihugu birabujijwe."Uburyo bune buhamye"– imikorere y’ubucuruzi, imikorere y’amafaranga, imikorere y’inyemezabuguzi, n’inyandiko z’ibijyanye n’imicungire y’umutungo – ni byo bipimo ngenderwaho by’igenzura.
4. Inyandiko zisabwa ku bijyanye n'inyemezabuguzi z'ubwikorezi (Itangazo rya SAT No. 99 [2015])Inyemezabwishyu za serivisi zo gutwara abantu zidafite inyandiko zigaragaza aho bava, aho bagana, na nimero ya plaque bifatwa nk'ibitujuje ibisabwa - nta kugabanyirizwa amafaranga mu bicuruzwa, nta kugabanyirizwa mbere y'umusoro, kandi nta gaciro bifite nk'ikimenyetso cy'igabanyirizwa ry'amafaranga.
IV. Gahunda yuzuye y’ibikorwa byo kubahiriza amategeko ku bigo byohereza ibicuruzwa mu mahanga (Intambwe zo kwitegura igenzura)
Intambwe ya 1: Gutandukanya Amasezerano y'Ubucuruzi no Kwemeranya ku Mategeko yo Gutanga Inyemezabuguzi Hakiri kare (Gukumira Impamvu Nyayo)
1. Mu gihe cyo gusinya amasezerano y'ibijyanye n'ibikoresho n'inganda/abakiriya b'abanyamahanga,shyira mu byiciro amafaranga y'ibiciro ukwayo: amakamyo yo mu gihugu, imenyekanisha rya gasutamo, amafaranga y'ibyambu, ibicuruzwa mpuzamahanga byo mu mazi/mu kirere - buri kimwe gifite igiciro n'ingano yacyo.
2. Shyiramo ingingo yo gutanga inyemezabuguzi mu masezerano:
- Ubucuruzi bw'amakamyo yo mu gihugu: ikigo nyacyo gitanga inyemezabwishyu yihariye ya TVA ya 9% hamwe n'inyandiko yuzuye y'ubwikorezi.
- Imenyekanisha rya gasutamo: umuhuza wemewe atanga inyemezabwishyu yihariye ya 6% bitandukanye.
- Amafaranga yo kwishyura ku cyambu: fagitire zihariye za 6% zifite isesengura.
- Igice mpuzamahanga cyo gutanga amakarita ni cyo cyonyine gishobora kugira inyemezabuguzi zisanzwe zitasonewe umusoro.
- Kwanga byimazeyo inyemezabuguzi zisonewe umusoro.
3. Gushyira amafaranga ukwayo binyuze kuri konti z'ibigo: kwishyura amakamyo ku kigo gishinzwe gutwara abantu, amafaranga yo kumenyekanisha ibicuruzwa ku mucuruzi wa gasutamo - wirinde kwishyura rimwe gusa amafaranga avanze.
Intambwe ya 2: Shyira mu bikorwa inyigo y'ibiciro mu buryo burambuye hamwe n'abatanga serivisi zo mu bwoko bwa Downstream
- 1. Gukorana n'ibigo by'amakamyo: kugenzura ibisabwa mu gutwara abantu mu muhanda; gusaba inyemezabwishyu yihariye ya 9% hamwe n'ibitekerezo byuzuye;ntugakoreshe abagenzi badafite ibyangombwa.
- 2. Gukorana n'abahuza ba gasutamo: kwishyura no gutanga inyemezabuguzi ukwabyo - 6% by'inyemezabuguzi yihariye;ntibigomba gushyirwa mu nyemezabwishyu y'utanga ibicuruzwa bidafite ishingiro.
- 3. Imiturire y'icyambu/iy'ubutaka: ibarura ukwayo kuri buri kintu cy'ikiguzi cy'icyambu;kugena ko nta misoro cyangwa ko nta misoro itangwa hashingiwe ku miterere ya serivisiKu bijyanye na serivisi rusange zo ku cyambu, bisaba inyemezabuguzi zihariye za 6%; ku bantu bafitanye isano itaziguye n'ubwikorezi mpuzamahanga kandi bujuje ibisabwa, bemera inyemezabuguzi zisanzwe zitasonewe umusoro.
Intambwe ya 3: Isuzuma rya gatatu ry'igenzura ry'imari mbere yo gutanga no gutanga ingurane
1. Igenzura ry'igipimo cy'umusoro: Gutwara amakamyo = 9%; Imenyekanisha rya gasutamo = 6%; Amafaranga y'icyambu - isuzuma ry'imiterere; Gutanga amakarita mpuzamahanga - bisonewe umusoro.Imenyekanisha ry'amakamyo n'iry'amahoro ntirigomba kwemera inyemezabuguzi zitasonewe umusoro.
2. Igenzura ry'ibikubiye muri fagitire:
- Inyemezabwishyu y'ubwikorezi: inyandiko zigaragaza aho imodoka igiye guhaguruka, aho ijya, ubwoko bw'imodoka/icyapa, ibisobanuro by'ibicuruzwa.
- Inyemezabuguzi za gasutamo/ibyambu: ibisobanuro bisobanutse neza, isesengura ry’ibyavuye mu nyandiko, ibisobanuro biriho inomero y’imenyekanisha.
3. Guhuza inzira enye: Amafaranga y'inyemezabuguzi, ibintu bya serivisi, amasezerano, raporo za banki, n'inyandiko zibishyigikira (urupapuro rw'inzira rw'amakamyo, imenyekanisha rya gasutamo, inyemezabwishyu z'ibyambu) bigomba kuba bihuye. Bika inyandiko zose kuriImyaka 10(byiyongereye ugereranyije n'imyaka 5 itangira gukurikizwa ku ya 1 Mutarama 2026).
Intambwe ya 4: Gukosora inyemezabwishyu zisanzweho zitubahiriza amategeko (Gukosora amateka)
- 1. Suzuma inyemezabuguzi zose zakozwe mbere za "all in one tax service fee"; zigabanyemo: icyiciro mpuzamahanga (kitarimo umusoro), gutwara imodoka (9%), imenyekanisha rya gasutamo (6%), amafaranga yo ku cyambu (urubanza ku rubanza).
- 2. Vugana n'abashinzwe kohereza ibicuruzwa, abatwara ibicuruzwa, n'abahuzainyuma (ikashe itukura) inyemezabuguzi z'umwimerere zitari zirimono kongera gutanga inyemezabuguzi zihariye zihariye ku giciro.
- 3. Ku nyemezabwishyu zamaze gutangwa n'izakoreshejwe zitari izatanzwe, hindura inguzanyo z'inyongera kandi uhindure inyungu zisoreshwa ku rwego rw'ikigo uko bikwiye. Hindura TVA na CIT byatanzwe mbere, wishyure imisoro n'ibihano by'ubukererwe kugira ngo ugabanye ibihano byo gushyira mu bikorwa ishyirwa mu bikorwa.
Intambwe ya 5: Gushyingura inyandiko kugira ngo habeho igenzura
Kuri buri gikorwa cyo kohereza ibicuruzwa mu mahanga, komeza dosiye yihariye irimo: amasezerano ya serivisi, urupapuro rw'inzira rw'amakamyo, inyemezabwishyu yihariye yo gutwara ibintu, imenyekanisha rya gasutamo, inyemezabwishyu yihariye y'amafaranga yo gutangaza, isesengura ry'amafaranga y'imisoro + inyemezabwishyu, inyemezabwishyu y'imizigo, n'inyemezabwishyu za banki. Tegura inyemezabwishyu zisoreshwa n'izisonewe ukwazo. Bika mu gihe cy'imyaka 10 - byiteguye kugaragazwa byuzuye nyuma yo gusura ikigo cy'imisoro.
V. Incamake y'incamake - Isonerwa ugereranyije n'isoreshwa mu buryo burambuye
| Ubwoko bw'Ikiguzi | Igipimo cy'umusoro | Igipimo cy'ingenzi |
|---|---|---|
| Amafaranga mpuzamahanga y'ikigo gishinzwe gutumiza imizigo mu mazi/mu kirere | Kurekurwa(2026.1.1–2027.12.31) | Icyambu cyo mu gihugu imbere → icyambu cyo mu mahanga |
| Uruganda → amakamyo yo mu cyambu cyo mu gihugu | Inyemezabwishyu yihariye ya 9% | Gutwara abantu mu gihugu; ubwisanzure burabujijwe rwose |
| Amafaranga y'imenyekanisha rya gasutamo | Inyemezabwishyu yihariye ya 6% | Serivisi z'ikigo cyo mu gihugu; ubwisanzure burabujijwe rwose |
| Amafaranga y'ibyambu (gupakira, gucunga terminal, nibindi) | Ishingiye ku rubanza | Birekuwe niba bifitanye isano itaziguye n'ubwikorezi mpuzamahanga; 6% by'imisoro niba serivisi rusange z'ibyambu |
| Umurongo utukura w'igenzura | 把拖车、报关打包开一张 “免税国际货代服务费” 发票 | Ihohoterwa rikunze kugaragara cyane |
VI. Ingengabihe y'ingenzi ya politiki
| Ingingo ya Politiki | Igihe cyo Gutangira Gutangira | Ishingiro ry'amategeko |
|---|---|---|
| Serivisi mpuzamahanga yo kohereza imizigo idafite uburenganzira bwo kuyitanga | 1 Mutarama 2026 - 31 Ukuboza 2027 | Itangazo rya Minisiteri y'Imari na SAT No. 10 [2026] |
| Abasoreshwa bato 3% bagabanutseho 1% | Kugeza ku ya 31 Ukuboza 2027 | Itangazo rya Minisiteri y'Imari na SAT No. 19 [2023] |
| Igihe cyo kubika inyandiko zo kohereza ku nguzanyo | Byahinduwe ku myaka 10 uhereye ku ya 1 Mutarama 2026 | Itangazo rya SAT No. 5 [2026] |
Inyandiko yihariye: Isonerwa ry'umusoro ku mahanga ku bijyanye n'ubwikorezi bw'imizigo nintabwo ari burundu– ubu irakora kugeza ku ya 31 Ukuboza 2027. Ibigo bigomba gukurikirana amatangazo akurikiraho yerekeye ko politiki yakongera cyangwa impinduka kugira ngo hirindwe ingaruka ziterwa no kubahiriza amategeko zikomoka ku mpinduka.
Igihe cyo kohereza: Nyakanga-09-2026