Kuva mu myaka yo hambere ivugwa muri Bibiliya, ijambo “abasoresha” ryakunze kuvugwa kwinshi, ntirihuzwe n’imigirire ya buri munsi y’abakora uyu murimo cyangwa inyungu ufitiye igihugu. Mu gihe cya none byaragaragaye ko igihugu kidasoresha neza gitegereza ak’imuhana kaza imvura ihise.
“Abantu benshi batinyaga RRA pe! ” Aya ni amagambo ya Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro (RRA), Bizimana Ruganintwali Pascal, mu kiganiro cyihariye yagiranye na Taarifa.
Yakomeje ati “Mu gushaka guhindura iyo sura, ahantu muca handitse ko ‘turi hano ngo tubafashe.’ Ntabwo turi hano ngo tubuze abantu guhumeka, duhari kubera ko bahari. Abasora badakoze ntacyo twamara natwe.”
Muri uwo mujyo hari impinduka nyinshi zakozwe zimaze gutuma gutanga imisoro byoroha, bikanahindura ya sura abantu bafite ku bijyanye n’imisoro.
Bizimana avuga ko amavugurura akomeye yatangiye mu myaka 10 ishize by’umwihariko mu mwaka wa 2014, nyuma y’ubugenzuzi bwari bumaze kugaragaza ibintu bitanoze mu mikorere y’Ikigo cy’Imisoro n’Amahoro, uhereye ku kwandika abasora kugeza ku buryo umusoro ukusanywamo.
Ni amavugurura magari ashingiye kuri serivisi zirimo kumenyekanisha no kwishyura imisoro mu ikoranabuhanga (e-tax), gutanga inyemezabuguzi mu buryo bw’ikoranabuhanga (EBM), ikoranabuhanga ryo gukusanya umusoro weguriwe inzego z’ibanze (LGT system) n’ikoranabuhanga rifasha mu ibaruramari (Sage X3).
Hari kandi ikoranabuhanga rizwi nka Electronic Single Window (ReSW) rifasha mu kumenyekanisha ibintu muri gasutamo, Electronic Cargo Tracking System ifasha mu gukurikirana imizigo ndetse na MyRRA, application izahuza buriya buryo bwose bukoreshwa muri RRA.
Izi tugiye kugarukaho ni zimwe mu mpinduka zikomeye zavuguruye uburyo bwo kumenyekanisha no kwishyura imisoro, zinatuma RRA ikomeza kugera ku ntego ihabwa.
1. E-Tax
Ku misoro y’imbere mu gihugu, hanogejwe uburyo umuntu ashobora kumenyekanisha ndetse akishyura imisoro atavuye aho ari, uburyo buzwi nka e-tax.
Benshi bibuka uburyo ku munsi ntarengwa wo kumenyekanisha no kwishyura imisoro, ku biro by’Ikigo cy’Imisoro n’Amahoro habaga hari imirongo miremire.
Bizimana ati “Twarebye ku ruhare cyane cyane rw’imisoro mu gihugu, dushaka uburyo bw’ikoranabuhanga bwatuma ari ukwandika abasora, kubafasha kumenyekanisha imisoro, kwishyura, kubakorera ubugenzuzi, kujurira igihe batishimiye umusoro baciwe, bya bindi byose usora agomba kuzuza nk’uko amategeko abiteganya, uburyo twabikora mu ikoranabuhanga.”
Kubera ubwo buryo, ntabwo bikiri ngombwa kujya ku biro by’imisoro ngo umenyekanishe cyangwa wishyure. No mu rugo, mu modoka ugenda, mu ndege cyangwa uri mu kiruhuko ufata amafunguro, ushobora kubikora.
Ni uburyo buhora buvugururwa kugira ngo bujyane n’igihe, ariko igisubizo e-tax yazanye ku basora ntawakirenza ingohe.
2. EBM
Ubu buryo bwo gutanga inyemezabuguzi hakoreshejwe ikoranabuhanga rya RRA bwasimbuye ubwo gutanga inyemezabuguzi zanditswe n’intoki. Buzwi nka Electronic Billing Machine.
Bwatangiye mu 2013, buhera ku bacuruzi bafite igicuruzo kiri hejuru ya miliyoni 20 Frw ku mwaka, ari nabo basabwa kwiyandikisha ku musoro ku nyongeragaciro, VAT. Kuva icyo gihe hahise habaho ubwiyongere bwa 48% mu 2014 ku musoro ku nyongeragaciro wakusanyijwe.
Uwo musoro wakomeje kuzamuka kuko wavuye kuri miliyari 110 Frw mu 2013, mu mwaka w’ingengo y’imari wa 2018/19 ugera kuri miliyari 458.7 Frw. Bivuze ko nibura mu myaka itanu ishize, VAT yakirwa yiyongereye ku gipimo cya 60%. Nibura buri mwaka wiyongera ku gipimo cya 12%.
3. EMB Ivuguruye
Uwo musaruro watumye EBM irushaho kongererwa ubushobozi, kuva mu myaka itatu ishize.
Yavuye ku kamashini umucuruzi yategekwaga kugura, ubu ni porogaramu ishyirwa muri mudasobwa ku bacuruzi banini, abaciriritse n’abandi bose bayifuza. Uburyo bwa EBM bushobora no gushyirwa kuri telefoni ngendanwa ku bacuruzi batarengeje miliyoni 20 ku mwaka.
Abacuruza serivisi nabo basanga EBM ibafasha gutanga fagitire kuri interineti. Ku basanganywe porogaramu bakoresha mu gutanga inyemezabuguzi, bahabwa ikoranabuhanga rihuza uburyo basanzwe bakoresha n’ikoranabuhanga rya EBM ry’Ikigo cy’Imisoro n’Amahoro.
Abakora ibikorwa bibyara inyungu bacuruza serivisi kandi bakaba batanga inyemezabuguzi nkeya mu gihe gito, bo bashyiriweho uburyo bwo gutanga inyemezabuguzi bakoresheje interineti.
EBM ishyirwa muri mudasobwa yo ifite impinduka nyinshi, kuko inafasha umucuruzi gucunga neza ububiko bwe.
Bizimana yakomeje ati “Niba ari umuntu uvana ibintu mu mahanga, iyo abimenyekanishije bihita bijya muri mudasobwa ye aho akorera hose, yanacuruza tukabona ko yacuruje kubera ko buriya buryo bwose buba buvugana.”
“Ibyo bigatuma n’usora, bya bindi byo kugenda abarura ibicuruzwa asigaranye ntabwo biba bikiri ngombwa kuko ibisigaye mu bubiko bwe aba abireba.”
Kugeza ubu abakoresha EBM mu gihugu basaga ibihumbi 31. Mu myaka itanu ishize, ku ngano y’imisoro yose ikusanywa na RRA, umusoro ku nyongeragaciro ntabwo wigeze ujya munsi ya 32%.
4. Rwanda Electronic Single Window
Ni uburyo bufasha abacuruzi kumenyekanisha ibicuruzwa binjije mu gihugu cyangwa bohereje mu mahanga, bakanishyura imisoro n’amahoro bya gasutamo hakoreshejwe iri koranabuhanga.
Bwakemuye ibibazo byinshi cyane, kuko bwavanyeho uburyo bwo kwandika n’intoki muri gasutamo, bituma serivisi zihuta. Abibuka uko gusohora ibintu muri gasutamo byari bigoye mbere y’uko iri koranabuhanga riza babibera abahamya.
Bizimana ati “Umuntu yarazaga akamara nk’icyumweru cyose muri gasutamo, ubungubu rwose mu isaha imwe, ngira ngo nta muntu urenza umunsi ibintu bye bitamenyekanishijwe ngo abitahane, bitewe n’uko bikorerwa mu ikoranabuhanga.”
5. Electronic Cargo Tracking System
Nk’iyo ikamyo itwaye ibicuruzwa ihagurutse ku cyambu cya Mombasa, abakozi babishinzwe bicara kuri RRA ku Kimihurura, bakayikurikirana kugera igeze mu Rwanda cyangwa irusohotsemo niba igiye mu kindi gihugu.
Icyo gihe babona ihagaze, inyuze inzira itari yo cyangwa hari ugerageje kuyifungura, kuko kontineri iba yashyizweho ikirango kigomba kuvanwaho igeze aho igiye, ihita itanga intabaza.
Bizimana ati “Duhamagara Polisi ishinzwe kurwanya magendu cyangwa yaba ari mu bindi bihugu nk’ibintu bivuye Mombasa, imodoka igahagarara ahantu muri Kenya turayibona, duhamagara ikigo gishinzwe imisoro muri Kenya tukababwira ngo turabona imodoka ije mu Rwanda ihagaze ahantu aha n’aha, muturebere icyabaye.”
Ibyo ngo byatumye imodoka zihuta mu muhanda, umutekano w’ibyo itwaye urushaho kwiyongera ndetse uburyo zigenzurwa mu muhanda byaragabanutse.
Itsinda ribishinzwe ribanza kwemeza mu ikoranabuhanga ko umuzigo wageze aho ugenewe, mbere yo gukuraho ka kantu kaba gafunzweho. Iyo gakuweho mu bundi buryo, gatanga amakuru mu kigo cy’imisoro.
6. Kunoza iyakirwa ry’imisoro y’inzego z’ibanze
Mbere inzego z’ibanze ziyakiriraga imisoro n’amahoro nk’inkomoko y’umutungo byazo, ariko hagiye havugwamo ibibazo byinshi. Byatumye RRA yitabazwa kuri iyi misoro kuva mu myaka itanu ishize.
Iyo irimo imisoro ku butaka, imisoro ku nyubako, ipatante, amahoro yishyurwa kuri serivisi zitandukanye n’iyindi.
Bizimana ati “Ni ukuvuga ngo tuyakira mu izina ry’uturere, yinjira ahita ajya kuri konti zabo.”
Hashyizweho Local Government Taxes System guhera mu 2017, ikoranabuhanga rifasha mu kubarura abantu bose basora.
Kugera mu mpera za 2020 habarurwaga abasora ibihumbi 422, ariko nyuma yo guhuza amakuru n’izindi nzego habonetse abagera kuri miliyoni 1.3 banditswe ku musoro ku mutungo utimukanwa.
Bizimana ati “Abasora [umusoro ku mutungo utimukanwa] ubu turabazi, igisigaye ni uko bamenyekanisha umusoro wabo.”
7. Geographic Integrated System
Ni ikoranabuhanga rifasha mu kumenya aho abatanga umusoro ku mutungo utimukanwa baherereye, niba baramenyekanishije umusoro bakishyura, niba baramenyekanishije gusa cyangwa niba nta na kimwe bakoze.
Nk’urugero ku musoro w’ubutaka, umuntu ashobora kureba ibibanza biri muri Kimihurura na ba nyirabyo n’urwego bagezeho mu kumenyekanisha no kwishyura umusoro, bakagenda bashyirwa mu mabara atandukanye.
Bizimana ati “Icyo gihe mu gukurikirana twohereza abantu bacu bazi aho bagiye n’uwo bagiye kureba, bitewe n’uko tuba tuzi aho ibibanza bihererereye. Twagiye dukora ibishoboka ngo tworohereze abasora, ariko tworoshye n’akazi kacu.“
8. Ikoranabuhanga mu guhuza amakuru ku misoro yakusanyijwe
RRA ikomeje kubona umusaruro w’ikoranabuhanga rya Sage X3, ryahinduye uburyo bwo guhuza amakuru ku misoro yakiriwe na banki zitandukanye.
Iryo koranabuhanga rikurura amakuru mu mabanki, rikabwira RRA ngo abasora aba n’aba bishyuye, ku buryo amakuru yabo aboneka buri munsi.
Mbere raporo y’imisoro yinjiye mu kwezi yatangwaga nyuma y’amezi atatu kubera ko byakorwaga n’intoki, hakandukurwa imibare y’imisoro yanyuze muri buri banki.
Bizimana ati “Muri iri koranabuhanga noneho ubu dushobora gutanga raporo nyuma y’iminsi itarenze 10 nyuma ya buri kwezi, tukagaragaza imisoro yinjiye, tukavuga ngo muri uku kwezi aya ni yo mafaranga RRA yakusanyije.“
9. MyRRA
Ubu ni uburyo buzarushaho kwegereza no korohereza abasora kuvugana na RRA ndetse no kumenya amakuru yose agendanye na konti yabo y’umusoro. Iri koranabuhanga rikaba ryitezweho kuzahuza sisitemu zose z’ikoranabuhanga zikoreshwa na RRA, bityo bikazamura kunyurwa kw’abasora mu mitangire ya serivisi.
Ubuyobozi bwa RRA butangaza ko ubu iri koranabuhanga ryatangiranye na sisitemu za EBM twavuzeho haruguru ariko ko n’izindi ziraba zibagezeho mu minsi ya vuba.
RRA ishimangira ko ikoranabuhanga risaba guhora uvugurura bityo ko bazakomeza kugenda barushaho kunoza ibidatunganye muri sisitemu zitandukanye ikoresha.
10. Ibyiza biri imbere
Bizimana avuga ko buriya buryo bwose butanga umusaruro, ari nayo mpamvu imisoro ikusanywa yavuye kuri miliyari 986 Frw mu myaka itanu ishize, mu mwaka ushize ziba miliyari hafi 1500 Frw.
Yavuze ko ririya koranabuhanga ryose ryorohereje abantu kumenyekanisha no kwishyura umusoro, rinashimangira gukorera mu mucyo.
Ati “Niba uyu munsi umuntu ashobora gukoresha EBM akamenya amafaranga yinjije n’ayo agomba gusora, nta n’impaka zikunze kubaho ku bantu bakoresha EBM, ibyo ni umucyo mu bucuruzi, kandi ufasha n’abantu.”
Ikindi ni uko mu biranga umusoro ugomba kuba wizewe ko uzaboneka, bityo iyo ufite abasora kandi uzi neza ko bakora, byoroshya uburyo bwo guteganya ibikorwa.
Mu mwaka ushize uruhare rw’imisoro ku ngengo y’imari rwari 49.5% kubera ingaruka za COVID-19. Mu 2017/18 rwari 58.3%, mu 2018/19 ruba 54.1%.
Bizimana avuga ko kugira ngo ruzagere ku 100% ari urugendo rutoroshye, ariko leta yiyemeje gutuma abashoramari baza gukorera mu Rwanda, nk’uburyo bw’ibanze bufasha mu kwagura ‘isahani y’umusoro.’
Yavuze ko ibyo byose bigomba kujyana n’imitangire igezweho ya serivisi.
Ati “Turifuza ko RRA iba kimwe mu bigo bigezweho, ibigo buri muntu wese yifuza gukorera kuko dushaka kuba dufite abakozi bafite ubushobozi, bafite ibikoresho bituma dutanga serivisi ibereye.”
RRA ishyize imbere kuzamura uruhare rw’umusoro mu gihugu, ku buryo rugomba kurenga 20% ku musaruro mbumbe w’igihugu, nko mu bihugu byateye imbere.
