Ubusobanuro
Umusoro ku mutungo utimukanwa ugurishijwe ni umusoro usoreshwa ku nyungu
cyangwa ku gaciro kavuka igihe umuntu cyangwa ikigo bagurishije
umutungo utimukanwa nk'inzu, ikibanza cyangwa indi nyubako.
This tax applies when an immovable property is transferred
or sold to another person.
Imitungo Isoreshwa
- Inzu zo guturamo
- Inyubako z'ubucuruzi
- Ibibanza
- Amahoteli
- Inganda
- Ububiko
Abasabwa Kuwishyura
- Abantu ku giti cyabo bagurisha umutungo.
- Ibigo bigurisha umutungo utimukanwa.
- Abashoramari bagurisha inyubako cyangwa ibibanza.
Formula y'Umusoro
-
Gain = Selling Price − Acquisition Cost
-
Taxable Gain = Gain − Allowable Expenses
-
Tax Due = Taxable Gain × Applicable Tax Rate
Urugero
Igiciro cyo kugura inzu = 30,000,000 Frw
Igiciro cyo kuyigurisha = 50,000,000 Frw
Inyungu yabonetse = 20,000,000 Frw
Umusoro ubazwa hashingiwe ku mategeko n'ibipimo biriho.
Ibyangombwa Bisabwa
- TIN Number
- Sales Agreement
- Land Title cyangwa Property Ownership Documents
- National ID cyangwa Company Registration Certificate
- Proof of Payment
Amagambo y'Ingenzi
- Immovable Property – Umutungo utimukanwa
- Property Transfer – Kwimura nyir'umutungo
- Selling Price – Igiciro cyo kugurisha
- Acquisition Cost – Igiciro cyo kugura
- Capital Gain – Inyungu yabonetse ku igurisha
- Taxpayer – Umusoreshwa
- Declaration – Kumenyekanisha umusoro
- RRA e-Tax – Sisitemu yo kumenyekanisha imisoro
Review Questions
- What is immovable property?
- Who pays tax on sold property?
- What is Capital Gain?
- What documents are required?
- How is taxable gain calculated?
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