ABACURUZI BAHOMBYA NKANA NABO BATABARWA NO KWIYEMEZA GUHIRIMBANIRA DEMOKARASI N IMIYOBORE IBONEYE.
Byasobanurwa bite ko mu gihe abacuruzi bahomba umusubizo, Rwanda Revenue Authority ikusanya umusoro w’umurengera? Uko bigaragara, ishyaka FPR riri mu mugambi wa “NYUNYUZA UJUGUNYA” (tugenekereje twabyita “SUCK AND SACK,” mu rurimi rw’icyongereza).
1.Benshi mu banyarwanda bamaze kugera aho batagitangazwa n’uburyo abakora ubucuruzi mu Rwanda bahomba umusubizo ari na ko abacuruzi bashya batazi akaga kabategereje binjira muri uwo mwuga. Bisa rwose n’ibyabaye ibintu bisanzwe. Bamwe baranabyakiriye, n’ubwo ari ku bw’amaburakindi. Abandi bo byarabarenze maze biyemeza guhindura imirimo. Hari n’abafashe icyemezo cyo gusuhuka bagamije gucururiza mu bihugu biyobowe na leta zidahombya ababikoreramo.
2.Birumvikana ko hari impamvu nyinshi umuntu ashobora gucuruza ahomba. Ariko hari impamvu zo guhangayika kurushaho iyo ibihombo bitezwa na politiki za leta ubusanzwe ifite inshingano zo gufasha abacuruzi kwirinda ibihombo. Kubera ko leta ya FPR igendera ku ihame ry’uko bamwe baremewe kuba abacakara b’abandi, ishyiraho za politiki n’amategeko agamije kurobanura abakwiye gukora ubucuruzi bunguka (Intore butore) n’abagomba kubukora bahomba (ba “Nsinangufi”) ari nako ibanyunyuza imitsi kugeza bashizemo umwuka. Iyi nkuru yibanda ku kugaragaza ukuntu amategeko agena uburyo abakora ubucuruzi buciriritse batanga umusoro utaziguye ku musaruro agamije guhombya nkana abacuruzi batarenza amafaranga 20,000,000 y’igicuruzo ku mwaka (ari nabo biganjemo abatari intore butore). Hakoreshejwe urugero rwa MTN, iyi nkuru iranerekana uburyo za Kompanyi zikomeye, akenshi ziba ari iza FPR mu buryo busesuye, izifitemo imigabane cyangwa ari iz’abafatanyabikorwa bayo, zitumirira abantu gucuruza ibicuruzwa byazo ku biciro zizi neza ko bihombya ababyitabiriye.
3.Ubusanzwe, umucuruzi atanga umusoro ku musaruro aba yakuye mu mirimo ye y’ubucuruzi agendeye ku ihame ry’uko iyo bigaragaye ko atungutse, nta musoro yishyura. Iyo ari uko bimeze abacuruzi bakora umurimo wabo mu bwisanzure kandi batekanye. Ikibabaje ariko, si ko bimeze ubu mu Rwanda kuko umusoro w’abakora ubucuruzi buciriritse utabarirwa ku ngano y’amafaranga bungutse, ahubwo ugenwa hashingiwe ku mubare w’amafaranga bacuruje mu mwaka (“chiffre d’affaires annuel”, mu gifaransa, cyangwa “annual turnover”, mu cyongereza), mu buryo bubaganisha mu gihombo bidasubirwaho.
4.Itegeko n° 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro (ryuzuzwa n’Itegeko n°73/2008 ryo kuwa 31/12/2008), mu ngingo yaryo ya 11, igika cya 2, riteganya ko “Umusoro ucishirije, ungana n’ane ku ijana (4 %) y’ibyacurujwe mu mwaka, utangwa na ba nyir’ibikorwa biciriritse.” –ingingo ya 2 yo igira iti: ““ibikorwa biciriritse” bivuga imirimo y’ubucuruzi ibyara amafaranga yacurujwe ari munsi ya miliyoni makumyabiri (20.000.000) kuri buri gihe cy’umusoro.”
5.Hari uwatekereza ko ayo mafaranga 4 % ku gicuruzo atari menshi ku buryo yahombya umuntu. Ariko si ko biri. Reka tubisuzume twifashishije urugero rukurikira.
Tuvuge ko ikiguzi n’igiciro by’amadevise bimaze umwaka bidahinduka, maze utekereze uko byari kugenda iyo uza kuba umuvunjayi maze ukaba waragiye ugura amadolari 70 buri munsi (ku mafaranga y’u Rwanda 790.54 buri dolari) kandi ukagira amahirwe yo guhita ubona abo uyagurisha uwo munsi, ku giciro cy’amafaranga y’u Rwanda 806.35 kuri buri rimwe.1
6.Mu gihe cy’umwaka, uramutse warihaye konji y’iminsi 13-14, igishoro cyawe cyari kuba cyariyongereye kikava ku mafaranga y’u Rwanda 19,500,000 watangiriyeho kikagera ku mafaranga 19,890,000 (ni ukuvuga inyongera ya 1.96 %). Umaze kwishyura umusoro ungana na 4 % kuri icyo gicuruzo (ni ukuvuga amafaranga y’ u Rwanda 795,600) wari gusigarana amafaranga 19,094,400; bivuga ko wari kuba wamaze kugwa mu gihombo cy’amafaranga 405,600. Zirikana ko wari kuba utariyishyura umushahara wawe w’umwaka cyangwa ngo ukuremo andi mafaranga wakoresheje kugirango ubucuruzi bwawe bushoboke cyangwa ayo wagujije ngo uzibe icyuho cy’ayo abajura bakwibye. Ibyo bindi ubyirengagije gusa ukihemba umushahara w’amafaranga 360,000, igishoro cyawe cyari kuba cyaragabanutseho 3.9%, ukaba usigaranye atarenga 18,734,400 muri 19,500,000 watangiranye. Birumvikana ko amarira yari kuba ari menshi kuri wowe n’abawe, ariko leta ya FPR yo yari kuba yarakuyemo ayayo! Iyo abo bireba atari intore butore, ihame ryayo ry’imiyoborere ni “NYUNYUZA UJUGUNYA” (tugenekereje twabyita “SUCK AND SACK,” mu rurimi rw’icyongereza).
7.Reka dufate urundi rugero. Reka noneho tuvuge ko iby’ubuvunjayi utabikunze cyangwa wari mu mimerere itakwemerera kubikora, maze ukihitiramo gucuruza udukarita twa airtime za MTN. Iyo uba waracuruje udukarita twa airtime 39,776 mu mwaka (ni ukuvuga udukarita 113 buri munsi) ukiha na konji y’iminsi 13-14 mu mwaka, igishoro cyawe cyari kuba cyarazamutse kikagera kuri 20,335,000 (arimo igicuruzo cy’umwaka cya 19,888,000).2 Umaze gusora 4 % kuri icyo gicuruzo, wari gusigarana 19,540,000. Wakuramo ayo wihembye 360,000 ugasigarana atarenga 19,180,000 muri 19,500,000 watangiranye (ni ukuvuga igihombo cy’amafaranga y’u Rwanda 320,000). Ibyo bivuga ko wirengagije ibindi byose, hakubiyemo ayo wishyuye ipatanti (30,000) n’inyungu ya 15 % ku nguzanyo ya banki (2,925,000),3 ayo ushyira mu isanduku y’umurenge y’isuku (36,000 mu mwaka) n’ay’umutekano w’aho ucururiza (12,000 – 36,000 ku mwaka). Kuri ayo hiyongeraho imisanzu uha ishyaka FPR (tuvuge 2,000 buri kwezi) n’ayo utanga mu kigega Agaciro Development Fund nk’umucuruzi (wenda nka 30,000). Uyateranyije yose usanga ahwanye n’amafaranga 3,057,000; wayakura mu yo wari wasigaranye, igihombo kikazamuka kikagera kuri 17.3% (ni ukuvuga igihombo cy’amafaranga 3,377,000). Ibyo bivuga ko mu by’ukuri nta faranga na rimwe usigaranye ku mufuka kuko n’ubundi igishoro wari wakigujije muri banki. Ahubwo ufitiye banki umwenda udashobora kwishyura, ungana n’ayo 17.3 % y’igishoro yari yakugurije (ni ukuvuga umwenda w’amafaranga 3,377,000). Waba utegereje gusa ko banki iza guteza icyamunara inzu yawe cyangwa undi mutungo wari watanzeho ingwate ngo yiyishyure umwenda uyirimo.
8.Ingero zaba nyinshi. Igicuruzwa cyose urangura ku mafaranga 1,000 ukagicuruza ku mafaranga ari munsi ya 1,250-1,300 (ni ukuvuga inyongera ya 25-30 % ku kiranguzo) cyaguhombya mu kanya nk’ako guhumbya niba ucuruza ayo wagujije muri banki kandi ukaba wishyura umusoro wa 4 % ku gicuruzo –Zirikana ko ibicuruzwa byunguka gutyo ari mbarwa cyane kandi ko bifite inenge yo kutihuta mu migurirwe yabyo kuko bigira abakiliya bakeya. By’umwihariko, tekereza amafaranga abacuruza umuriro w’amashanyarazi wa REG bafata kuri buri KWh, ndetse n’uko umufuka wa sima (cement) cyangwa ikarito y’isabune ifurishwa imyenda byunguka. Nanone, gira amatsiko yo kumenya amafaranga umufuka w’umunyu, uw’isukari n’uw’umuceri cyangwa ikidomoro (bidon, jercan) cy’amavuta yo guteka byungura abo ubigura nabo. Gerageza nanone kwiyumvisha uburyo umufuka w’ifarini w’ibiro 50 uba uhagaze 16,000 maze ugacuruzwa ku mafaranga 16,200, byakabya akaba 16300! Uratekereza ko watera kabiri utarahomba? Oya rwose. Inyungu y’amafaranga 200 cyangwa 300 kuri buri 16,200 cyangwa 16,300 wakiriye ni make cyane ku mucuruzi uri mu cyiciro cy’abishyura umusoro ungana na 4 % y’igicuruzo, bikaba agahomamunwa mu gihe ukoresha amafaranga wagujije muri banki. N’ubwo wacuruza amakontineri (contenaires) n’amakontineri, wongere uti amakontineri n’amakontineri, maze ukishyura umusoro ungana 4 % y’igicuruzo,NTUSHOBORA KUDAHOMBA.
9.Ba “nsinangufi” b’abatindi, abakene n’abakishakisha, baba abakora ubuhinzi, abacuruza cyangwa abari mu bukorikori, bahonyozwa amategeko abakumira mu iterambere n’abashora mu bihombo. Ni koko, uko umuntu akomeza gukorera iyo mirimo mu Rwanda ruyobowe n’ishyaka FPR, kandi akaba atiyizi nk’intore butore cyangwa ngo nibura abe ari intyoza mu guhakwa yaranamaramarije kuba inkomamashyi (agamije kwishyira mu mimerere yatuma intore butore zihitamo kumurinda ibihombo mu gihe runaka), ni ko imitungo ye igenda imushiraho, maze amaherezo agafasha hasi imyambaro akiruka ku gasozi, nk’uko byagendekeye BAGABOBARENGANYWA n’abandi batari bake.4 We afite n’umwihariko w’uko ubusanzwe yari yarakoze ibitangaza kuko, mu gihe FPR itari yagashoye akaboko kayo mu by’ibigori, imirima, amashyamba n’ibibanza, Bagabobarenganywa yari yarashoboye gukorana umwete n’ubutwari maze atsinda imbogamizi z’ubumuga yakuranye agera ubwo yegeranya igishoro cyari gihagije ngo atangire ubucuruzi bwa butike. Uko iminsi yagiye ihita ni ko leta ya FPR yagiye ishyiraho politiki n’amategeko atambamira imyungukire mu nzego zose z’imirimo ndetse ahatari hake ikora ku buryo abinjiye mu mirimo runaka bisanga barahisemo inzira ibashora mu bihombo “programmés.” Bidatinze, Bagabobarenganywa yisanze mu gihombo yateguriwe n’abacurabwenge ba FPR, ibye bitezwa icyamura, ishema yahoranye nk’uwihangiye umurimo rirayoyoka, amaherezo arerura yiruka ku gasozi.
10.Hari ubundi buryo bwinshi butavuzwe muri iyi nkuru leta ya FPR ihigikamo abacuruzi, bukubiyemo:
*kuvana Taxis mini-bus zo mu bwoko bwa Hiace mu mihanda n’iyo zisigayemo ba nyirazo bagahatirwa kwegamira ku mashyirahamwe batazi neza uko acungwa nka RFTC;
*guhanika umusoro kuri za “caguwa” hagamijwe gukenesha abazicuruzaga n’abaziguraga;
*guhagarika abanyonzi b’amagare akora taxi kugirango bahatire rubanda kwishakamo ayo kwishyura amatike muri za coaster z’intore butore n’abacinyankoro ba FPR (abanyonzi bongeye gukomorerwa hafi y’impera za 2014, uko bigaragara, ku mpamvu z’ihindurwa ry’itegekonshinga ryo muri 2015, dore ko banagize uruhare rukomeye mu karasisi ko gusaba ko rihindurwa ngo Paul Kagame ahabwe uburenganzira bwo gukomeza gutegeka, we utuma amagare agenda, akavubira abahinzi imvura, kandi bakwitega ko igihe azaba atakibakeneye bazongera bagakumirwa);
*gukoresha ingufu za leta mu gufunga amazu asanzwe akorerwamo n’abucuruzi nk’uko byagendekeye abakoreraga ahitwa “mu cyarabu” i Huye hagamijwe guhombya ba nyir’ayo mazu, kubonera abaherwe abakodesha imiturirwa yabo no kubashakira ibindi bibanza byo kubakamo amagorofa (zirikana ko bamwe muri ba nyir’ugufungirwa amazu bananirwa kubaka ibigezweho maze bagahatirwa kugurisha ibibanza abifite cyangwa bakabyamburwa);
*gukuraho amasoko bacururizagamo kandi ntibahabwe imyanya mu masoko mashya;
*no kubuza abasanzwe barangura umusaruro w’ibihingwa hagamijwe kwegurira isoko umuntu umwe mu karere cyangwa mu turere twinshi (ibi bituma uwahariwe isoko yishyiriraho ikiguzi kibereye inyungu yifuza, agahombya abaturage nta nkomyi).
11.Nguko uko ABIYUMVAMO KO BARUSHA ABANDI UBUNYARWANDA (Intore butore) barushaho kujya mbere, mu gihe ba “NSINANGUFI” barushaho gutindahara ari na ko birushaho kugaragara ko icyo benshi bafata nk’IGITONYANGA KIVOMVWA MU NGUNGURU BAGAMIJE KUYIKAMYA mu by’ukuri atari igitonyanga, ahubwo ari ibicuba bigamije kwihutisha irimburwa rya ba rubanda nyamwishi. Amaherezo abiringiraga kuzagobokwa n’ubwinshi bwabo bazisanga ari ba NYAMUKE kandi BARATINDAHAJWE, maze Intore butore zibyite kugabanya ubukene zinabiherwe IBIKOMBE n’IMIDARI mu ruhando rw’amahanga, n’abarokotse bitwe “ABASIGAJWE INYUMA N’AMATEKA,” nk’aho amateka ari umuntu ngo abe ariyo afite imyumvire n’imigirire bisigaza abandi inyuma!
12.Niba waraminuje cyangwa utarize bene ayo mashuri ahanitse ariko ukaba wifitiye impano karemano idasanzwe, waba warahombejwe na leta ya FPR mu buryo bumwe cyangwa ubundi, Imana yarayikurinze kugeza ubu ariko ukaba utazi niba utari mu batahiwe cyangwa rwose wiyumvamo umuhamagaro wo kwifatanya n’abababaye n’aho wowe waba usa n’aho uri ntakorwaho, zirikana ko abantu nkawe ari bake mu iyi isi ya Rurema nk’uko ubwiza na zahabu bitaba sesabayore. Wikwangiza impano yawe; wigurisha ubwiza bwawe umutanyu w’igitenge n’umunyenga mu ivatiri cyangwa ngo ugurane ubwenge bwawe amadegede n’ikidari. Impano yawe yishakishe UMUDENDEZO, UBWISANZURE n’AMAHIRWE ANGANA kuri bose.
13.Kubera ko impano yawe ishobora gufasha abandi gutahura vuba na bwangu imigambi mibisha ya FPR cyangwa ikabaha amikoro yo kubigeraho, ihutire kwibohora wowe ubwawe maze ujye mu mimerere yatuma ukoresha neza kurushaho iyo mpano mu gufasha abandi kwibohora ku ngoyi ya FPR. Zirikana ko n’ubwo imodoka yaba ifite moteur ikora neza byahebuje idashobora gukora urugendo itagira amapine n’ibijyanye nayo. N’aho ibyo byaba bihari, kuyiyobora byagorana iramutse idafite Volant n’ibindi. Inakenera lisansi iyiha imbaraga. Ni koko, imodoka ikenera ibintu byinshi kandi byose by’ingenzi mu mikorere yayo. Impano yawe nayo ishobora gutanga umusaruro urenze uwo wari uyitezeho iramutse yiyunze ku mpano z’abandi hagamijwe kwibohora kuruta uko wakomeza kuyiharira cyangwa kuyipfusha ubusa uyishyigikiza leta ya FPR yiyemeje guhonyora rubanda.
14.Witinda rero cyangwa ngo witinye; nta gushidikanya ko uri igisubizo n’ISHEMA rya rubanda niba wiyemeje kuba mu ruhande rw’abababaye, atari mu buryo bwo kwiyemeza kubibaberamo bo bituramiye, ahubwo mu buryo bwo kubasangiza (nk’abamaze kwinjira mu rugendo rwo kwibohora) impano yawe idasanzwe, yaba ari iyo muri muzika, muri politiki, mu buvuzi, mu by’umutekano n’ibindi.
Jean Leonard Seburanga
*Seburanga J. Leonard ni umwalimu wahindutse impirimbanyi, umwenegihugu wahindutse impunzi, rubanda rugufi wiyemeje gukora politiki. Inyandiko z’ubushakashatsi yakoze zigaragara mu bitangazamakuru mpuzamahanga, birimo ibitangazwa na Elsevier, Springer, Taylor & Francis n’abandi. Yigishaga akanakora ubushakashatsi muri Kaminuza y’u Rwanda kugeza ahunze ubutegetsi bw’igitugu mu Ugushyingo 2015. Ubu aba mu gihugu cy’u Bubiligi.
NOTES
1Ku ya 12 Kanama 2016, ikiguzi cy’idolari ry’Amerika cyari amafaranga y’u Rwanda 790.54 (kurigura cyangwa “buying” mu cyongereza), n’aho igiciro cyaryo ari amafaranga y’u Rwanda 806.35 (kurigurisha cyangwa “selling”, mu cyongereza). Byakuwe kuri <<http://www.bnr.rw/index.php?id=89&tx_excratearch_excratearch%5Baction%5D=&tx_excratearch_excratearch%5Bcontroller%5D=ExchRateArchive&cHash=ee79272d4dce48107697c3ef24328f01(accessed August 13, 2016)>>.
2Iyi mibare yakozwe hashigiwe ku gitekerezo ko agapaki k’udukarita 50 twa airtime ihwanye n’amafaranga y’u Rwanda 500 kamwe kamwe turangurwa amafaranga y’u Rwanda 23,950 mu tugari tw’icyaro nka Mugera ya Gatsibo.
3Reba inkuru yo mu kinyamakuru igihe ivuga iby’inyungu ku nguzanyo mu Rwanda <<http://www.mobile.igihe.com/ubukungu/iterambere/article/abadepite-bagaragarije-bnr-uburemere-bw-inyungu-zakwa-ku-nguzanyo-mu-mabanki (accessed August 13, 2016)>>
4Izina ryarahinduwe ku bw’umutekano wa nyiraryo
