Bisigura Iki

Ni avansi umutangakori ariha urwego rujejwe ivyerekeye amakori, mu ntumbero yo kugabanya igitigiri c’amafaranga atagerezwa kuzoriha hageze gutanga ikori.

Mukuyaharura, umutangakori agabura na kane, igitigiri c’ikori ry’ umwaka uheze.

Acomptes zirihwa kuraya matariki atarengwa : 30 Ruheshi, 30 Nyakanga na 31 Kigarama.

Agios ni amafaranga ibanki ica umunywanyi wayo mugihe ikonti yiwe iri musi yubusa (découvert).

Ibanki iyaharura ifatiye ku gitigiri (solde négatif), ku mwanya (durée du découvert), n’ibice vy’inyungu yayo (taux d’intérêt).

Amortissement, n’uburyo bwo guharura ingene ibikoresho canke ivyuma vy’ishirahamwe bigenda biratakaza agaciro.

Nk’akarorero imashini (ordinateur), uko igihe kigenda, niko n’ubukomezi bwayo bugenda bugabanuka, igatera isaza.

Uko umwaka utaha, ishirahamwe rirashinga igitigiri c’amafaranga agenewe kwerekana agaciro k’uruhombo rw’ivyo bikoresho canke rw’ivyo vyuma.

Année fiscale (canke exercice comptable/exercice financier/ année d’imposition)

Ni ikiringo kingana n’amezi cumi n’abiri ishirahamwe rikora icegeranyo c’amafaranga yasohotse n’ayinjiye yose.

Attestation de non redevabilité n’urupapuro rwerekana ko umutangakori ataco aheraniye urwego rujejwe ivy’amakori n’amatagisi.

Nk’igihe ishirahamwe ririko rirahiganira isoko, mu vyangombwa bisabwa kenshi harimwo urwo rupapuro.

Attestation de non redevabilité itangwa n’urwo rwego rujejwe ivy’amakori n’amatagisi.

Bilan ni kimwe mu bigize icegeranyo cerekana ubutunzi bw’ishirahamwe (Etats financiers).

Igizwe n’ibice bibiri :

• Actif : yerekana ubutunzi ishirahamwe rifise (trésorerie, immobilisations, créances …) ;
• Passif : yerekana amafaranga iheraniye (emprunts, fournisseurs non payés, etc.) hamwe n’aya ba ny’enimitahe.

Mu ncamake, Bilan ifasha kumenya ubushobozi isihirahamwe rifise.

Mugihe umunywanyi w’ibanki aba yifuza gusaba ideni ariko adafise ingwati, arashobora kurondera uwundi muntu (umuvyeyi canke incuti) yoyimutangira, arivyo bita caution de garantie.

Co kimwe n’ikonte yo muri banki, CCF (Compte Courant Fiscal) ni ikonte ishirwaho n’urwego rujejwe ivy’amakori n’ amatagisi k’umutangakori wese. Iyo konte yandikwamwo uko umutangakori agenda arariha ivyo asabwa nko kuriha amakori, ama PF, ama acomptes,  n’ibindi.

Umutangakori arashobora kubaza kwaheraniye canke hariko amafaranga arengako yoshobora kurihisha ayandi makori canke amatagisi.

Mu buyobozi bujejwe gutunganya amakori, centre fiscal ni igisata (Direction) ishirahamwe rijamwo bivanye n’igitigiri c’amafaranga ryinjiza (chiffre d’affaires).

Akarorero :

Direction des Petits, Micro Contribuables et des Recettes Non Fiscales (DPMC&RNF)

Amafaranga akoreshwa n’ishirahamwe ririko rirarangura ibikorwa vyaryo. Akaba yandikwa mu mpapuro zerekana amahera yinjiye nayasohotse mu kiringo kanaka (Compte de résultat).

Uturorero: Ibikoresho ishirahamwe rikoresha mu guhingura, ukuriha aho ishirahamwe rikorera, kwiyunguruza, imishahara, amazi n’amatara, n’ibindi.

Ni urukurikirane rw’indome (n’ibiharuro rimwe na rimwe), rukoreshwa mu gutandukanya amabanki yo kw’ isi yose.

Umunywanyi akeneye kurungikira amafaranga umuntu canke ishirahamwe riri mu kindi gihugu, arakenera gutanga code Swift y’ibanki arungikamwo ayo mafaranga hamwe n’ibindi.

Abanywanyi b’ibanki kanaka barashobora kurungikira amafaranga abantu canke amashirahamwe afise amakonte mu yandi mabanki. Compensation rero, ni uburyo ayo mabanki akoresha mu kwishurana amafaranga y’abo banywanyi mu mwanya muto.

Compte de résultat ni kimwe mubigize icegeranyo cerekana ubutunzi bw’ishirahamwe (Etats financiers).

Yerekana amafaranga yinjiye, n’ayasohotse ku kiringo kanaka, ikongera ikerekana ko ishirahamwe ryungutse canke ryahomvye murico kiringo.

Contribuable ni umuntu wese akora igikorwa kimwinjiriza amafaranga akaba ariha amakori n’amatagisi.

Ni isuzuma rikorwa n’urwego rujejwe ivy’amakori mu gihe, rwipfuje kuraba ko icegeranyo (déclaration des revenus) umutangakori yatanze, cakozwe neza hisunzwe ibikorwa vyagiye birarangurwa mw’ishirahamwe ryiwe.

Ni amasezerano hagati y’ibanki n’umunywanyi wayo yo kugura ibikoresho (imodoka, imashini zo guhingura, n’ibindi). Ico gihe, ibanki iragura ico gikoresho, uwo munywanyi nawe akagenda arariha bukebuke iyo ngurane. Akarusho ka crédit-bail ni uko umunywanyi aba aronse ingene agura ibikoresho bitamuvunye.

Iyo umwanyi w’ibanki yipfuza kurangura ibidandazwa abikura mu mahanga ariko ata buryo afise, arashobora gusaba ibanki ikabimurihira mu gihe aba yatanze ingwati. Iyo ngurane ariyo bita Credoc araheza akayiriha ku kiringo bumvikanye n’ibanki.

Ni ikode igizwe n’ibiharuro bitatu canke bine. Ivyo biharuro biba biri inyuma kw’ikarata y’umunywanyi wa banke.

CVV (Card Verification Value) ni ibiharuro bitatu canke bine biba biri inyuma y’ikarata y’umunywanyi w’ibanki. Mu gihe umunywanyi ariko aragura canke ariko arariha ibintu ku mbuga ngurukanabumenyi, arasabwa kwinjizamwo CVV kugira yemeze ko ariwe nyene ikarata. Ubwo buhinga bufasha ibanki gukingira umwanywanyi kugira ikarata yiwe ntikoreshwe n’uwundi.

Dépôt à terme ni amafaranga umuntu canke ishirahamwe ashira mw’ibanki canke microfinance kugira imwungukire.

Ibice vy’inyungu (taux d’intéret) biratandukanye bivanye n’ibanki, igitigiri c’ayo mafaranga (dépot) n’ikiringo (durée du placement).

Découvert ni ingurane ifasha umunywanyi w’ibanki gukoresha amafaranga arenze ayo afise kw’ ikonti.

 Kubera ko Découvert ari ubwoko bw’ ingurane, umunywanyi arayisaba, hanyuma iyo ayemerewe, akazoriha inyungu ku kiringo bumvikanye n’ibanki.

Aho itandukaniye n’ izindi ngurane, ni uko Découvert yishurwa mu kiringo gito.

Domiciliation de salaire ni imvugo ikoreshwa mu gihe umukozi yasavye ingurane mw’ibanki akaba adafise ingwati.

Muri ico gihe, ibanki ica isaba umukoresha wiwe gucisha umushahara w’uwo mukozi kw’ikonti yiwe yo mur’iyo banki. Bisigura ko, igihe cose ahembwe, ubwo nyene, amahera y’ingurane aca akurwa kw’ikonti.

Umukoresha nawe aca yiyemeza kuzokwama amuhembera kuriyo konti mu kiringo cose azoba ariko arishura iyo ngurane.

Mu mpera z’umwaka, amashirahamwe arategura icegeranyo cerekana uko ubutunzi bwayo bwifashe. Ico cegeranyo nico bita Etats Financiers, kiba kigizwe na : bilan, compte de résultat na tableau des flux de trésorerie.

Ico cegeranyo gifasha banyene imitahe mu buryo bwinshi : kubona ingene ishirahamwe ririko rirunguka, kumenya mugihe ryofata ingurane ko ryoshobora kuyiriha neza, guharura amakori, hamwe n’ibindi.

Ni amafaranga ishirahamwe rifise ku kiringo gito canke kirekire kugira rishobore kuriha ivyankenegwa.

Akarorero: amafagitire, amafaranga y’imishahara, amatara, amazi, n’ibindi.

Ayo mafaranga ashobora kuva muri ba nyen’imitahe canke mu vyadandajwe.

Iyo yakoreshejwe, ategerezwa gusubirizwa n’ayandi avuye mu rudandazwa kugira ishirahamwe rishobore kubandanya ririha ivyankenegwa.

Kumenya « fonds de roulement » bifasha ishirahamwe kumenya ubushobozi rifise bwo kuriha ivyankenegwa vyose ritarinze kurondera ingurane.

Mu gihe umuntu aba yatsindiye isoko rinini, kenshi arasabwa n’ishirahamwe ryamuhaye isoko garantie de bonne fin. Ino nayo, akaba ari icemezo gifatwa n’ibanki yiwe co kumurihira mu gihe bishitse akananirwa kurangura neza ibikorwa bijanye n’iryo soko.

Ni ingwati (nk’inzu canke itongo) umunywanyi wa banki atanga kugira aronke ideni. Iyo bishitse  umunywanyi akananirwa kuriha nk’uko yavyiyemeje, ibanki irarondera uburyo bwose umunywanyi yoriha iryo deni biciye mumwumvikano. Iyo vyanse, ibanki irafise uruhusha rwo kugumana ya ngwati.

Ni urukurikirane rw’ ibiharuro n’indome rwanditswe kuri Relevé d’identité Bancaire y’ umunywanyi w’ibanki.

IBAN ifasha gutandukanya neza amakonti yose yo kw’isi ikongera igakenerwa mu guhanahana amafaranga ku rwego mpuzamakungu.

Mu ntumbero yo guterera mw’iterambere r’yigihugu, Impôt sur les Revenus d’Emploi (IRE) ni ikori umukoresha akura ku mishahara (salaire brut) y’abakozi bahembwa amafaranga arenga 150.000 FBU.

Amashirahamwe ahamagariwe kuriha ama IRE buri kwezi, imbere y’itariki 15.

Ni ikori ku nyungu ishirahamwe ritegerezwa kuriha mu mpera z’umwaka (exercice fiscal). Bayiharura bafatiye kuri résultat fiscal.

Itariki ntarengwa yo gutanga icegeranyo (déclaration des revenus des sociétés) no kuriha iryo kori ni 31 z’ukwezi kwa ntwarante.

Les intérêts créditeurs ni imvugo ikoreshwa mw’ibanki mu gihe iba ifitiye amahera y’inyungu umunywanyi wayo kubw’ikonte yiwe imwungukira (compte rémunéré) canke yaziganijeko (compte épargne).

Ni urupapuro rutangwa n’ibanki, ruha uburenganzira umuntu bwo kurangura ibidandazwa birenza amadorari ibihumbi bitanu.

Umuntu akeneye urwo rupapuro, arandika ikete ryo gusaba uruhusha muri OBR bita «Demande d’autorisation d’importation», agaca aronka inimero bita « Droit d’importation ». Iyo nimero rero ikazoca yandikwa kuri ya licence d’importation itangwa n’ibanki.

Menya Neza : Kugira ibanki itange urwo ruhusha, uwo muntu ategerezwa gutanga ivyemeza ko agiye kurangura (Proforma), na assurance yavyo.

Ni igitigiri c’amafaranga i banki irekurira umunywanyi wayo kugira ayakoreshe igihe cose ayakenereye.

Muri ico gihe, uwo munywanyi ntashobora gutora igitigiri gisumba ico bumvikanye n’ibanki.

Akarusho kayo, nuko umunywanyi atariha inyungu kugitigiri c’amafaranga yemerewe, ariko ariha inyungu kuyo yakoresheje. Ico asabwa nuko ariha ayo yakoresheje yose kukiringo bumvikanyeko n’ibanki.

N’ibice vy’inyungu ishirahamwe rigira kuk’ idandazwa cose igurisha.

Muguharura marge bénéficiaire ufata :

Igiciro co kudandaza ugakuramwo igiciro co kurangura canke guhingura, ukagabura n’igiciro co kudandaza ukagwiza n’ijana.

Kumenya marge bénéficiaire ya buri kidandazwa, bishoboza umudandaza gusuzuma ibice vy’inyungu kukidandazwa cose hama bikamufasha kumenya kw’ ibidandazwa vyiwe vyunguka canke bihomba.

Akarorero :

Waranguye ibidandazwa kubihumbi ijana, ukabidandaza kubihumbi ijana na mirongo itanu.

Marge bénéficiaire uronka kurivyo bidandazwa ni 150.000 ugakuramwo 100.000 ukagabura na 150.000 ukagwiza na 100. Uza kuronka marge bénéficiaire y’ibice miringo itatu na bitatu.

Ni urwandiko umunywanyi aha ibanki canke microfinance arimwo ayisaba gukura amafaranga kw’ikonte yiwe iyarungika ku yindi konte. Ashobora kurungikwa kw’ikonte iri muri iyo banki nyene canke mu yindi.

Akarorero : urutonde rw’imishahara umukoresha arungika mw’ibanki kugira bahembe abakozi biwe kw’itariki aba yasavye.

Ni urwandiko umunywanyi aha ibanki canke microfinance mu gihe aba ashaka kwama arungikira igitigiri kimwe c’amafaranga umuntu umwe kuri ya tariki nyene y’ukwezi. Ashobora kurungikwa kw’ikonte iri muri iyo banki nyene canke mu yindi.

Akarorero : kuriha amahera y’inzu ku kwezi ku kwezi.

Ama Recettes ni igitigiri c’amafaranga yose ishirahamwe ryinjije mu kiringo kanaka. Ayo mafaranga kandi, ishirahamwe riba ryarayinjije mu bubiko bwaryo.

Akarorero :
Uno mwaka, ishirahamwe Studio 2D ryasohoye amafagitire angana yose hamwe na 10 000 000, ariko hamaze kurihwa 5 000 000.

Muri ico gihe, chiffre d’affaires ni 10 000 000, ama recettes nayo ni 5 000 000.

Régime fiscale ni uburyo ishirahamwe bariharurira ikori bivanye n’igitigiri c’amafaranga ryinjiza.

Akarorero :

Régime forfaitaire

Régime de déclaration simplifiée ;

Régime de déclaration complète ;

Ni igihe amafaranga y’ivyidandajwe n’ishirahamwe angana n’ayakoreshejwe.

Muri ico gihe, ishirahamwe ntiriba ryahomvye kandi ntiriba ry’ungutse.

Solde créditeur ni igihe ikonte yo mwi banki, y’umuntu canke y’ishirahamwe iba iriko amafaranga. Muri ico gihe, ibanki niyo iba ifitiye amahera nyene iyo konte. Mu gihe nyene ikonte aba yabikuje amahera (retrait) canke yakoze ibindi bikorwa kuriyo konte nyene, ariko hagasigarako amahera, ikonte iguma iri « créditeur ».

Ni urwandiko rw’ibanki rujanye n’ingurane umunywanyi yafashe canke yiteguriye gufata.

Muri urwo rwandiko haba harimwo : igitigiri c’amafaranga y’ingurane, ibice vy’inyungu (taux), ikiringo co kuriha, n’ibindi.

Tableau d’amortissement irerekana kandi ingene amafaranga umuntu yishura k’ukwezi agabanganije hagati y’ ingurane hamwe n’inyungu.

Tableau de flux de trésorerie yerekana ingene amafaranga yagiye arinjira canke akoreshwa mw’ishirahamwe ku kiringo kanaka.

Igihe flux de trésorerie iri « positif », nukuvuga ko amahera yinjiye mw’ishirahamwe ari menshi gusumba ayasohoka. Mugihe naho amahera yasohotse ariyo menshi gusumba ayinjiye, flux de trésorerie iba iri « négatif ».

Tableau de flux de trésorerie ifasha abayobozi kumenya ko ishirahamwe ryabo ryinjiza amahera akenewe gukoreshwa mu mirimo yaryo ya misi yose.