Muri iri tegeko harimo ingingo ya 4 ivuga ko indishyi zihabwa umuntu wagize ubwononekare bw’umubiri ahabwa indishyi zo kuvuzwa, cyangwa gusubizwa amafaranga yatanze yivuza n’ayo yaguze imiti, kubera uburwayi bukomoka ku mpanuka.

Uwagize impanuka anishyurirwa cyangwa agasubizwa amafaranga y’urugendo yatanze, yitoza gusubira uko yari ameze mbere no kongera kwitoza umwuga we, yishyurirwa cyangwa agusubizwa amafaranga yo kugura amenyo y’amakorano, insimburangingo cyangwa inyunganirangingo. Asubizwa andi mafaranga yatanzwe n’uwagize ubwononekare bw’umubiri cyangwa n’undi muntu wamwitagaho.

Amafaranga asubizwa ni ayagaragarijwe inyemezabuguzi ikozwe mu buryo bw’ikoranabuhanga bwemewe n’amategeko agenga uburyo bw’isoresha. Icyakora, amafaranga atagaragarizwa inyemezabuguzi ikozwe mu buryo bw’ikoranabuhanga bwemewe n’amategeko agenga uburyo bw’isoresha, yumvikanwaho kandi agashyirwa ku kigero gikwiye, hagendewe ku biciro biri ku isoko. Irangira ry’igihe cyo kwivuza rigenwa n’umuganga wemewe na Leta.

Ingingo ya 5 ivuga ku ndishyi zihabwa umuntu wagize ubumuga budahoraho, bwamuteye guhagarika akazi, ahabwa indishyi mu mafaranga ajya mu kigwi cy’umusaruro wose atabonye bitewe no guhagarika akazi, cyangwa igice cyawo. Amafaranga y’indishyi abarwa uhereye ku munsi yahagarikiyeho gukora akazi kugeza ku munsi yagaruriyeho ubushobozi bwo gukora akazi, wemezwa n’umuganga wemewe na Leta.

Ingingo ya 6 yo ivuga ko indishyi zihabwa umuntu wagize ubumuga buhoraho, buri ku gipimo kigenwa n’umuganga ubifitiye ubushobozi, ahabwa indishyi nsimburagihombo cyangwa iy’ibyo yari kuzunguka, ikindi ni indishyi z’impozamarira z’ububabare, indishyi z’ubusembwa ku mubiri, indishyi zo gutakaza amahirwe yo gushaka, indishyi yo gutakaza amahirwe y’akazi.

Ingingo ya 7 ivuga ko indishyi zihabwa abafite uburenganzira bukomoka ku muntu wishwe n’impanuka, bahabwa indishyi z’amafaranga yishyuwe mu mihango yo gushyingura, indishyi nsimburagihombo cyangwa iy’ibyo yari kuzunguka, n’indishyi z’ibangamirwa ku muco.

Ingingo ya 8 ivuga ku ndishyi zihabwa umuntu wangirijwe umutungo, ko urwego rwishyura indishyi rwishyura uwangirijwe umutungo indishyi zihwanye n’ibyo yangirijwe.

Inshingano zo kwishyura indishyi n’isimburwa mu burenganzira ku ndishyi

Ingingo ya 9 ivuga ko impanuka zishingiwe zishyurwa n’umwishingizi bireba. Impanuka zitishingiwe zishyurwa n’urwego rwishyura indishyi. Icyakora, urwego rwishyura indishyi ntirwishyura uwangirijwe n’impanuka itishingiwe iyo ibaye ntimenyeshwe polisi, cyangwa ubuyobozi bw’umurenge w’aho yabereye mu minsi irindwi, nyuma y’uko ibaye cyangwa nyuma y’aho usaba indishyi ayimenyeye.

Impanuka yatejwe n’inyamaswa ikamenyeshwa, urwego rwishyura indishyi nyuma y’amezi abiri abarwa uhereye umunsi impanuka yabereyeho. Impanuka yatejwe n’ikinyabiziga ikamenyeshwa, urwego rwishyura indishyi nyuma y’imyaka ibiri ibarwa uhereye ku munsi impanuka yabereyeho.
Inkomoko y’amafaranga, kubara no kwishyura indishyi zikomoka ku mpanuka

Ingingo ya 11 ivuga ko amafaranga yo kwishyura indishyi zikomoka ku mpanuka zitishingiwe, akomoka ku 10% by’amafaranga atangwa ku bwishingizi butegetswe ku buryozwe bw’ibinyabiziga bigendeshwa na moteri, na 5% by’imbumbe y’umwaka y’urwego rufite ubukerarugendo mu nshingano, rukura mu bikorwa by’ubukerarugendo bikorerwa ahantu hakomye.

Ingingo ya 12 ivuga ko hagendewe ku byangijwe n’impanuka no ku musaruro w’uwangirijwe n’impanuka, cyangwa abafite uburenganzira bumukomokaho badashobora kugaragaza umusaruro nyakuri uwangirijwe n’impanuka yabonaga mbere y’impanuka, indishyi zishyurwa hagendewe ku musaruro w’ukwezi ukomoka ku kazi, ucibwa umusoro ku musaruro ukomoka ku kazi ku gipimo cy’umusoro cya 0%.