Paulo Zirnberger, Umuyobozi Mukuru wa Omnitax, ikigo cy’inzobere mu bumenyi bw’imisoro, avuga
ko imiterere y’imisoro muri Brezili igiye guhinduka cyane bitewe n’uko hashyizweho uburyo bwo kwishyura butandukanye (Split Payment), ingamba nshya ziteganijwe gushyirwa mu bikorwa mu 2027. Impinduka izibanda ku bikorwa by’ubucuruzi hagati y’ibigo (B2B) kandi zigomba gutuma gukusanya imisoro kunoza, mu buryo bufatika, kandi bidatera gutinda gusora. Ariko, binazana ingaruka zatumye guverinoma ihitamo gushyira mu bikorwa buhoro buhoro.
Igitekerezo cyo kwishyura kugabanyije bivuze kugabanya kwishyura mu bikorwa bibiri: igice kimwe kijya ku mugurisha ikindi kigasubizwa leta mu buryo bw'imisoro. Bityo, mu gihe cy'ibikorwa, ijanisha ry'agaciro kose rifatirwa kugira ngo hishyurwe umusoro ugomba kwishyurwa, byoroshya inzira yo gukusanya umusoro. Kwemeza ubu buryo biracyari ingingo ikomeye ivugwaho cyane ku bigo n'inzego zishinzwe imisoro.
Impamvu nyamukuru zituma ishyirwa mu bikorwa ryayo risubikwa kugeza mu 2027 zirimo iterambere ry’ikoranabuhanga n’itegurwa ry’isoko. Kwinjizwa buhoro buhoro bituma ibigo, ibigo by’imari, n’abatanga ikoranabuhanga bitegura neza ihinduka. Ibi ni ingenzi kugira ngo abitabiriye bose biteguye gukorera muri sisitemu nshya no gusobanukirwa imikorere yayo. Hariho kandi icyiciro cya mbere cy’ubushake. Ni ukuvuga ko, mu ntangiriro, ibigo bizaba bifite amahitamo yo gukoresha uburyo bwo kwishyura busesuye. Iki cyiciro cyo kwakira ku bushake gitanga uburyo bukenewe ku bigo kugira ngo bigerageze sisitemu nshya, bihindure inzira zabyo z’imbere, kandi bisobanukirwe ingaruka z’imisoro nta gitutu cyo gushyira mu bikorwa byihutirwa.
Guverinoma ya Brezili yemera ko kwitegura isoko ari ikintu cy'ingenzi kugira ngo uburyo bwo kwishyura bugabanuke. Icyiciro cya mbere kizaba amahirwe ku bigo byinshi bihagije yo kumenyera inzira. Hazafatwa ingamba zo gukoresha uburyo bwa B2C (ubucuruzi buva ku muguzi) uko gahunda igenda itera imbere kandi ibigo bya B2B bikagira uruhare. Byongeye kandi, gutangiza gahunda buhoro buhoro ni ingamba zo kugabanya ibyago bijyana n'impinduka mu buryo butunguranye. Gushyira mu bikorwa ibikorwa byose icyarimwe bishobora guteza ingorane mu mikorere no mu mategeko, ndetse no gutera urujijo mu bakoresha.
Urugero, igitegerejwe ni uko iyi mpinduka mu bijyanye n’imisoro izagabanya kunyereza imisoro. Iyo habayeho gufunga imisoro mu buryo bwikora, kunyereza imisoro bishobora kugabanuka, bigaha leta uburyo bwiza bwo kwinjiza imisoro no kugenzura neza amafaranga yinjira mu misoro. Iyi mpinduka kandi isezeranya kongera ubwisanzure mu bikorwa by’ubucuruzi, kubera ko imisoro igomba kwishyurwa ibarwa kandi igafatirwa igihe cyo kwishyura, kandi igomba no kugabanya umutwaro w’ubuyobozi amasosiyete ahura nawo mu gucunga imisoro, kuko inzira izaba ikora mu buryo bwikora.
Aha niho hagaragara amakuru y’imisoro, igikoresho gishobora kugira uruhare runini mu gushyira mu bikorwa no kunoza sisitemu yo kwishyurana ku buryo bunyuranye muri Brezili, cyane cyane hibandwa ku bikorwa bya B2B. Ibi bishobora kugerwaho binyuze mu isesengura ry’amakuru mu gihe nyacyo, rifasha amasosiyete gukurikirana ibikorwa byayo n’inshingano zayo zo kwishyurana, cyangwa binyuze mu buryo bwikora, bigabanyiriza umutwaro w’ubuyobozi amasosiyete, cyane cyane mu ishyirwa mu bikorwa rya Split Payment. Mu yandi magambo, ikoresha ubwenge bw’ubukorano n’ubumenyi bw’imashini kugira ngo inoze umutekano w’amakuru y’imisoro kandi irebe ko amategeko y’imisoro yubahirizwa.
Ubutasi ku misoro bushobora kandi koroshya igenamigambi ry’ibintu bitandukanye, bigatuma amasosiyete ashobora kwigana imiterere itandukanye y’imisoro muri gahunda nshya. Ibi bifasha abayobozi gusobanukirwa ingaruka z’imari n’imikorere ya Split Payment ku bikorwa byabo no gutegura neza ingamba zabo zo gusora, ndetse na sisitemu z’ubutasi ku misoro zorohereza gutanga raporo zirambuye n’igenzura ry’imisoro. Hamwe na Split Payment, gukorera mu mucyo mu bikorwa bizaba ingenzi, kandi raporo zikoresha ikoranabuhanga zishobora gutanga ubumenyi bw’ingenzi ku bijyanye no kubahiriza imisoro n’imikorere y’imari, bigafasha amasosiyete kwitegura igenzura.
Ikigaragara ni uko twungutse igihe kinini kugeza mu 2027, ariko Split Payment ni inzira idasubirwaho, kandi ubutasi ku misoro bushobora kuba inshuti ikomeye ku masosiyete yo muri Brezili, bigafasha kugabanya ibyago, kwemeza ko byubahirizwa, no kongera imikorere myiza. Ishyirwa mu bikorwa rya Split Payment riteganijwe mu 2027 rigaragaza intambwe ikomeye mu kuvugurura sisitemu y’imisoro ya Brezili, cyane cyane ku bijyanye n’ibikorwa bya B2B. Uburyo bugenda buhoro buhoro, bushyira imbere imyiteguro y’isoko kandi bugatanga icyiciro cya mbere cy’ubushake, bugaragaza ingamba ziboneye mu bukungu bugoye. Hamwe no kwemera no guhuza uburyo bushya, Brezili ishobora kuba ku isonga mu mikorere myiza kandi isobanutse y’imisoro, ishobora kugirira akamaro leta n’ibigo mu gihe kirekire.
