Ikigo cy’Imisoro n’Amahoro mu Rwanda, Rwanda Revenue Authority (RRA), cyasinyanye amasezerano y’ubufatanye n’Ikigo gishinzwe Imisoro cyo muri Madagascar kizwi nka Direction Générale des Impôts (DGI), agamije gufasha icyo gihugu gushyira mu bikorwa ikoreshwa ry’ikoranabuhanga ryo gutanga inyemezabwishyu (EBM). Aya masezerano yasinyiwe kuri uyu wa Mbere mu muhango wagaragaje ubushake bw’ibihugu byombi bwo gusangira ubunararibonye mu rwego rwo kunoza imicungire y’imisoro no kongera ubushobozi bwo kuyikusanya mu mucyo no mu buryo bw’ikoranabuhanga.
Ubufatanye hagati ya RRA na DGI buje mu gihe ibihugu byinshi bya Afurika bikomeje gushaka uburyo bwo kuvugurura inzego z’imisoro, bikifashisha ikoranabuhanga mu kurwanya ubucuruzi butanditse, kugabanya icyuho mu misoro no kongera amafaranga yinjira mu isanduku ya Leta. U Rwanda rugaragazwa nk’urugero rwiza mu bijyanye no gukoresha EBM, aho iri koranabuhanga ryatangijwe mu 2013 rikaba ryarahinduye cyane uburyo imisoro ikusanywa.
EBM: Ikoranabuhanga ryahinduye uburyo bwo gukusanya imisoro
Electronic Billing Machine (EBM) ni uburyo bw’ikoranabuhanga bufasha abacuruzi gutanga inyemezabwishyu zemewe n’ikigo cy’imisoro, amakuru akoherezwa mu buryo bwikora muri sisitemu ya RRA. Ibi bituma habaho gukurikirana neza ubucuruzi, kugenzura imisoro igomba kwishyurwa no kugabanya uburiganya.
Igihe EBM yatangizwaga mu Rwanda, hari impungenge ku bushobozi bw’abacuruzi kuyikoresha, ibiciro by’ibikoresho ndetse n’imyumvire ku ikoranabuhanga rishya. Ariko uko imyaka yagiye ishira, ubukangurambaga bwakozwe, amahugurwa ku bacuruzi n’iterambere mu itumanaho byatumye ikoreshwa rya EBM ryiyongera ku kigero kiri hejuru ya 90% by’abacuruzi basabwa kuyikoresha.
Uyu mubare ugaragaza intambwe ikomeye mu kubaka umuco wo gusaba no gutanga inyemezabwishyu, kimwe mu byagize uruhare mu kongera imisoro ikusanywa no kunoza imikorere y’ubucuruzi mu Rwanda.
Impamvu Madagascar yifuje ubufatanye
Madagascar, kimwe n’ibindi bihugu bikiri mu nzira y’amajyambere, ihura n’imbogamizi mu gukusanya imisoro zirimo ubucuruzi butanditse, ubukungu butagaragara neza n’ikinyuranyo mu ikoreshwa ry’ikoranabuhanga. Gushyira mu bikorwa EBM ni imwe mu ntambwe zigamije kunoza imikorere y’urusobe rw’imisoro no kongera amafaranga yinjira mu ngengo y’imari ya Leta.
Amasezerano yasinywe ateganya ko RRA izasangira ubunararibonye, amahugurwa n’ubufasha bwa tekiniki mu gushyiraho no gukoresha sisitemu ya EBM muri Madagascar. Harimo gufasha mu gutegura amategeko abigenga, kubaka ubushobozi bw’abakozi ba DGI no gushyiraho uburyo bwo gukurikirana no gusuzuma imikorere y’iyo sisitemu.
Uruhare rw’ikoranabuhanga mu kurwanya uburiganya
Imwe mu nyungu zikomeye za EBM ni uko igabanya uburiganya mu gutanga inyemezabwishyu no mu gutangaza umusoro ugomba kwishyurwa. Mu gihe inyemezabwishyu zitangwa mu buryo bw’intoki, byoroshyaga ko habaho amakosa cyangwa gukwepa imisoro. Ariko EBM ituma amakuru yoherezwa mu buryo bwikora, bigatuma igenzura rikorwa mu gihe nyacyo.
Mu Rwanda, ikoreshwa rya EBM ryafashije mu kongera umusaruro w’imisoro no kunoza umucyo mu bucuruzi. Byongeye kandi, ryafashije mu kubaka icyizere hagati y’abacuruzi na Leta, kuko rituma habaho gukorera mu mucyo no kugabanya amakimbirane ajyanye n’imisoro.
Gufasha Afurika kwigira ku bindi bihugu bya Afurika
Aya masezerano agaragaza uburyo ibihugu bya Afurika bishobora gufashanya binyuze mu gusangira ubunararibonye. Mu gihe mbere byari bisanzwe ko ibihugu bikura ubunararibonye mu Burayi cyangwa muri Aziya, ubu Afurika na yo irimo kugaragaza ibisubizo byayo bishobora gufasha ibindi bihugu byo ku mugabane.
RRA imaze kumenyekana nk’ikigo cyateye imbere mu gukoresha ikoranabuhanga mu misoro, kandi ubufatanye na Madagascar bushobora no kuzavamo andi mahirwe yo gukorana n’ibindi bihugu.
Inyungu ku bacuruzi n’abaguzi
Ikoreshwa rya EBM ntirifasha Leta gusa, ahubwo rifitiye akamaro n’abacuruzi n’abaguzi. Ku bacuruzi, ribafasha kugira inyandiko zisobanutse zerekana uko ubucuruzi bwabo buhagaze, bityo bakabasha gutegura neza imari yabo no kubona inguzanyo muri banki.
Ku baguzi, gusaba inyemezabwishyu bituma barushaho kurengerwa, kuko ari gihamya y’uko igicuruzwa cyangwa serivisi bahawe byemewe kandi byatangiwe umusoro. Mu Rwanda, hashyizweho na gahunda zishishikariza abaguzi gusaba inyemezabwishyu, harimo n’ibihembo bihabwa abazisabye.
Imbogamizi n’ingamba zo kuzikemura
Nubwo EBM yagaragaje umusaruro mwiza mu Rwanda, hari imbogamizi zagiye zibaho zirimo ibura rya internet mu bice bimwe, ikibazo cy’amashanyarazi no kuba bamwe mu bacuruzi bato batari basobanukiwe neza ikoreshwa ry’ikoranabuhanga. RRA yakemuye ibi binyuze mu gukoresha EBM zikoresha internet n’izidakoresha internet (offline mode), amahugurwa ahoraho n’ubufasha bwa tekiniki.
Madagascar izasabwa kwigira kuri izi mbogamizi no gutegura neza uburyo bwo kuzihangana na zo, kugira ngo ishyirwa mu bikorwa rya EBM ritazahura n’ibibazo bikomeye.
Intambwe iganisha ku bufatanye burambye
Amasezerano yasinywe hagati ya RRA na DGI si ay’igihe gito gusa, ahubwo agamije kubaka ubufatanye burambye mu rwego rw’imisoro. Harateganywa gusangira amakuru, gutegura amahugurwa ahuriweho no gukomeza gusuzuma uko gahunda ya EBM izaba ishyirwa mu bikorwa muri Madagascar.
Ibi bishobora no kuvamo ubufatanye mu zindi nzego z’imisoro, harimo ikoreshwa rya sisitemu z’ikoranabuhanga mu gutanga imenyekanisha ry’umusoro (e-filing), kwishyura imisoro hakoreshejwe ikoranabuhanga (e-payment) no gukoresha amakuru mu gusesengura imikorere y’ubucuruzi.
Umusozo
Ubufatanye hagati ya Rwanda Revenue Authority na Direction Générale des Impôts ya Madagascar ni intambwe ikomeye mu gusangira ubunararibonye bwa Afurika ku bindi bihugu bya Afurika. Ikoreshwa rya EBM mu Rwanda ryagaragaje ko ikoranabuhanga rishobora kuba igikoresho gikomeye mu kunoza imikorere y’imisoro, kongera umucyo no kuzamura amafaranga yinjira mu isanduku ya Leta.
Mu gihe Madagascar itangiye urugendo rwo gushyira mu bikorwa EBM, ubufasha bwa RRA buzayifasha kwirinda amakosa no kwihutisha impinduka zikenewe. Ibi byose bigaragaza ko Afurika ifite ubushobozi bwo kwishakamo ibisubizo, kandi ko ubufatanye ari ryo pfundo ry’iterambere rirambye.
Niba gahunda izashyirwa mu bikorwa neza, ishobora kuzaba urugero rwiza rw’ubufatanye bw’ibihugu bya Afurika mu kunoza imicungire y’imisoro no kubaka ubukungu bushingiye ku mucyo n’ikoranabuhanga.
