DigitalUmuganda/NMT_Rwandan-Gazette_parallel_data_en_kin huggingface dataset:
Kinyarwanda: Komite y‟ishoramari rya leta ni urwego rushinzwe gutanga imirongo mikuru igenderwaho mu rwego rwo gushyiraho gahunda inoze y‟ishoramari rya leta, harimo na gahunda z‟ubufatanye bw‟abikorera na leta, bishingiye ku ntego zemejwe z‟ishoramari mu gihe cy‟umwaka, mu gihe cy‟imyaka iciriritse cyangwa mu gihe kirekire.
English: The public investment commitee is the organ in charge of establishing high level strategic guidance to ensure the highest quality public investment program, including public – private partnerships, based on adopted annual, medium and long term investment objectives.
Kinyarwanda: 6° gufasha gusuzuma raporo z’imari n’ibikorwa hagamijwe kureba ko zikozwe byubahirije amategeko kandi zihuye n’ukuri;
English: 6º to assist in reviewing financial and activities reports to ensure that they comply with the law and that they are accurate;
Kinyarwanda: Ingingo ya 13 : inteko nkuru nirwo rwego rw‟ikirenga rwa epr. igizwe n‟umuvugizi w‟itorero, umuvugizi wungirije, umunyamabanga mukuru wa epr abashumba bayobora amaparuwasi, umubare ungana w‟abalayiki b‟ibitsina byombi batorwa n‟inteko y‟ururembo bangana n‟umubare w‟amaparuwasi, abashumba bayobora indembo n‟abagize inama nyobozi. bashobora gukurikirana imirimo y‟inteko nkuru ku buryo ngishwanama, abayobozi b‟imirimo cyangwa aba za gahunda z‟itorero, abashinzwe ibikorwa by‟itorero nk‟abayobozi b‟amashuri yisumbuye, ab‟ibitaro, ab‟ibigo by‟ubuzima, abaperezida ba komisiyo zihoraho, abashyitsi cyangwa indorerezi yose ibisabye. inteko nkuru itora mu ntumwa ziyigize perezida, visi-perezida, umwanditsi n‟umwungirije. manda yabo imara imyaka ine.
English: Article 13: the general synod is the supreme organ of the epr; it is composed of the legal representative, the deputy legal representative, the general secretary, the parish pastors, lay persons of the two sexes in equal numbers elected by the regional synod whose number corresponds with the number of parishes, regional pastors and members of the synod council. participants in the proceedings of the general synod with the role of consultants include heads of departments or church programs. heads of church establishments such as directors of secondary schools, hospitals, health centers, presidents of permanent commissions invited guests or those who make the request. the general synod elects among delegates a president, a vice president, a secretary and a deputy secretary for a mandate of four years.
Kinyarwanda: Asubiye ku mabwiriza ya minisitiri w’intebe no 001/03 yo ku wa 21/11/2016 agena imbonerahamwe y’imyanya y’imirimo, imishahara n’ibindi bigenerwa abakozi mu bitaro bikuru, ibitaro by’intara, ibitaro by’uturere, ibitaro by’indwara zo mu mutwe bya ndera n’ibigo nderabuzima;
English: Determining organizational structure, salaries and fringe benefits for employees of referral hospitals, provincial hospitals, district hospitals, ndera neuro-psychiatric hospital and health centres;
Kinyarwanda: Ingingo ya 22: abagize komite nyobozi batorwa n‟inteko rusange mu banyamuryango nyakuri ku bwiganze busesuye. manda yabo imara imyaka itanu ishobora kongerwa. bavanwaho kandi muri ubwo buryo iyo batacyuzuza inshingano zabo uko bikwiye.
English: Article 22: the executives shall be elected among the duly registered members by the general assembly to the absolute majority votes for a five yeas renewable term. they shall be dismissed in the same conditions when they no longer achieve their mission efficiently.
Kinyarwanda: Ibyerekeye imikorere y’inama y’ishuri bigenwa n’amategeko ngengamikorere ya ur.
English: The functioning of the school council shall be determined by the internal rules and regulations of ur.
Kinyarwanda: 3° yumvisha umuntu aho ari ho hose ku isi ko ikintu ari ubumara cyangwa ko gifite ubumara cyangwa ikintu cyose gihumanya cyangwa se intwaro ya kirimbuzi.
English: 3°  he/she convinces a person anywhere in the world that a thing is a toxic substance or contains toxic substance or any poisonous substance or is a nuclear weapon.
Kinyarwanda: 1° komite y’inama y’ubutegetsi ishinzwe ubugenzuzi;
English: 1° executive committee;
Kinyarwanda: Ingingo ya 26: inshingano z’abandi bagize komite nyobozi
English: Article 26: attributions of other members of the executive committee
Kinyarwanda: Ingingo ya 178 y’itegeko ngenga n° 07/2004 ryo kuwa 25/04/2004 rigena imiterere, imikorere n’ububasha by’inkiko ihinduwe kandi yujujwe ku buryo bukurikira :
English: Article 178 of the organic law n o 07/2004 of 25/04/2004 determining the organization, functioning and jurisdiction of courts is modified and complemented as follows:
Kinyarwanda: 1. mu isoko ry’iterambere ryubatswe, inama njyanama igena amahoro yo mu isoko ku buryo bukurikira:
English: 1. in a modern constructed market, the council shall set fees as follows:
Kinyarwanda: (c) gukurikirana niba imicungire y’ishoramari ikorwa n’abantu b’inyangamugayo babishoboye kandi babifitemo uburambe;
English: (c) ensure that the investment management is handled by competent and experienced persons of integrity;
Kinyarwanda: Umutungo wa jadf ukomoka mu ngengo y‟imari y‟ igihugu igenerwa akarere ucungwa hakurikijwe amategeko agenga imicungire y‟imari ya leta. umutungo wa jadf ukomoka mu misanzu abafatanyabikorwa ba jadf batanga ku bushake ucungwa hakurikijwe amategeko ngengamikorere yihariye ashyirwaho n‟inteko rusange ya jadf.
English: Jadf finances that come from the voluntary contributions from jadf stakeholders shall be managed following guidelines set in internal rules and regulations approved by jadf general assembly.
Kinyarwanda: Ingingo ya 56: isuzumamikorere ry‟abarimu n‟abashakashatsi
English: Article 56: evaluation of the teachers and researchers
Kinyarwanda: Ba division managers bari ku rwego rw’umurimo rwa “2.iii” bagenerwa ibi bikurikira:
English: Division managers on “2.iii” job level are entitled to the following:
Kinyarwanda: Iyo umwanzuro utajuririwe ku kanama k‟ubujurire, ikigo gikora ibi bikurikira:
English: Where there is no appeal against the decision before the independent review panel, the authority shall do the following :
Kinyarwanda: 5° gushyira igikorwa cy’ubuhinzi n’ubworozi mu ntera ya metero icumi (10 m) uvuye ku nkombe z’imigezi n’inzuzi no mu ntera ya metero mirongo itanu (50 m) uvuye ku nkombe z’ibiyaga;
English: 5° to build an agricultural and livestock installation in a distance of ten metres (10 m) away from the banks of streams and rivers and fifty metres (50 m) away from the lake banks;
Kinyarwanda: Inyungu y’umwaka itangwaho umusoro (frw) igipimo cy’umusoro kuva  kugera 0 360.000 0%
English: Tax rate from to 0 360,000
Kinyarwanda: Umutwe wa ii: kuba umunyamuryango
English: Chapter two: membership of organisation
Kinyarwanda: 2° kopi y’ibiranga uwandikisha ubutaka;
English: 2° present a copy of criminal record;
Kinyarwanda: 3º umuyobozi mukuru ushinzwe kubungabunga ubusugire bw’urwego rw’imari muri banki nkuru y’u rwanda;
English: 3º the director general of the financial stability at the national bank of  rwanda;
Kinyarwanda: Inama ya biro ikorerwa raporo ishyirwaho umukono n’uwayoboye inama n’umunyamabanga mukuru wa sena cyangwa umusimbura igihe adahari, ari na we mwanditsi wayo.
English: The meeting of the bureau is subject to a report which is signed by the chair of the meeting and the clerk of the senate or, in his/her absence, by his/her representative, who also serves as its rapporteur.
Kinyarwanda: (d) ikigo cy’ubwishingizi cyabyaye ibindi cyangwa isosiyete ibumbye izindi iri mu iyegeranya n’igabagabanya ry’umutungo kandi bishobora kugira ingaruka kuri sosiyete iyikomokaho;
English: (d) the parent insurer or holding company is undergoing liquidation and this may impact the business of the subsidiary;
Kinyarwanda: 1° gutunganya amakuru bwite bikozwe n’ikigo cya leta cyangwa icy’abikorera cyangwa urwego rufite ubuzimagatozi, uretse inkiko;
English: 1° the processing of personal data is carried out by public or private corporate body or a legal entity, except courts;
Kinyarwanda: Iteka rya minisitiri rigena amabwiriza n‟ibikurikizwa mu gushyira mu bikorwa itegeko ryerekeye abinjira n‟abasohoka .............................................................................................11
English: Ministerial order establishing regulations and procedures implementing immigration and emigration law ……………………………………………………………………………...11
Kinyarwanda: (1) ubunyamabanga bw’inama ngishwanama ku rwego rw’akarere bukorwa n’umuyobozi ufite imiyoborere myiza mu nshingano mu karere.
English: (1) the director in charge of good governance in the district is responsible for the secretariat of the advisory council at district level.
Kinyarwanda: 1º iyubahirizwa ry’amategeko yerekeye kurwanya iyezandonke, gutera inkunga iterabwoba no gutera inkunga ikwirakwiza ry’intwaro za kirimbuzi;
English: 1º compliance with laws relating to anti- money laundering, financing of terrorism and financing of proliferation of weapons of mass destruction;
Kinyarwanda: (3) iteka rya minisitiri ufite imisoro mu nshingano rigena ibipimo fatizo n’ibindi bikurikizwa n’inama njyanama y’akarere n’iy’umujyi wa kigali mu gushyiraho igipimo cy’umusoro kivugwa mu gika cya (1)(a) cy’iyi ngingo.
English: (3) an order of the minister in charge of taxes determines the standard rates and other criteria applied by the district council and the council of the city of kigali to set the tax rate referred to in paragraph (1)(a) of this article.
Kinyarwanda: Iteka rya perezida n° 06/01 ryo kuwa 03/03/2005 ryemeza burundu amasezerano y’inguzanyo n° 3955-rw yashyiriweho umukono i washingitoni (washington) muri leta zunze ubumwe za amerika (etats-unis d’amerique) ku wa 03 kanama 2004, hagati ya repubulika y’u rwanda  n’ikigega  mpuzamahanga gitsura amajyambere (ida), yerekeranye n’inguzanyo ingana na miliyoni cumi n’eshatu n’ibihumbi magana arindwi z’amadetesi (13.700.000 dts) agenewe umushinga wo kongerera ubushobozi inzego za leta
English: Presidential order n° 06/01 of 03/03/2005 on the ratification of the loan agreement n° 3955- rw signed in washington, in the united states of america on august 03, 2004 between the republic of rwanda and the international development association (ida), relating to the loan of thirteen million seven hundred thousand special drawing rights (13,700,000 sdr) for the public sector capacity building project
Kinyarwanda: Mbere y’uko amasosiyete y’ubucuruzi amaze kuvugwa mu gika cya mbere cy’iyi ngingo yuzuza ibisabwa, inshingano, imitungo yimukanwa n’itimukanwa, imyenda, amadeni n’abakozi byari iby’ikigo cy’igihugu gishinzwe guteza imbere ingufu, amazi n’isukura (ewsa), bicungwa n’isosiyete y’ubucuruzi ishinzwe guteza imbere ingufu, amazi n’isukura (ewsa ltd) igengwa n’itegeko ryerekeye amasosiyete y’ubucuruzi.
English: Before the commercial companies provided under  paragraph one of this article meet relevant requirements, responsibilities, movable and immovable property, claims, debts  and staff of rwanda energy, water and sanitation authority (ewsa)  shall be within the competence of the energy, water and sanitation company (ewsa ltd) governed by the law relating to companies.
Kinyarwanda: C) impamvu z’imiterere yabyo yatuma bidasubizwayo;
English: F)  think about the risks of not settling;
Kinyarwanda: Uburyozwacyaha bw’isosiyete y’ubucuruzi, umuryango, ikigo, ishyirahamwe cyangwa urugaga rw’amashyirahamwe bifite ubuzimagatozi, buteganywa n’igika cya mbere cy’iyi ngingo ntibubuza ko ababigizemo uruhare cyangwa ibyitso byabo bakurikiranwaho ibyaha ku giti cyabo”.
English: The criminal liability of a company, an organization, an institution, an association or a group of associations with legal personality provided for under paragraph one of this law shall in no way relieve those involved therein or their accomplices from being sued individually.”
Kinyarwanda: 4.3 imicungire y’ingorane ku isoko amabanki ashobora guhura n’ingorane ku isoko mu buryo bunyuranye. guhura n’ingorane z’isoko bishobora kumvikana mu madosiye y’inyandiko mvunjwamafaranga / mu migabane no mu nyandiko zikunda gucuruzwa. ku rundi ruhande, bishobora kutumvikana nko ku ngorane z’ibipimo by’inyungu bitewe no kudahuza inguzanyo n’amafaranga abitswe. ku bundi buryo, ingorane ku isoko zishobora kuvuka biturutse ku bikorwa byashyizwe mu cyiciro cy’ibintu biri hanze y’ifoto y’umutungo. such as policies and procedures  an appropriate information system  regular reviews of policies and procedures with regard to limits.
English: Banks may be exposed to market risk in variety of ways. market risk exposure may be explicit in portfolios of securities / equities and instruments that are actively traded. conversely it may be implicit such as interest rate risk due to mismatch of loans and deposits.
Kinyarwanda: Iteka  rya minisitiri w’intebe rishyiraho umujyanama mu by’amategeko…………………..19
English: Prime minister’s order appointing legal advisor…………………………………………...19
Kinyarwanda: Icyaha cyitwa ko cyakorewe mu ifasi y’igihugu cy’u rwanda, iyo nibura kimwe mu bikorwa bihamya imwe mu ngingo z’ishingiro z’icyo cyaha, ari zo kuba cyagambiriwe, cyashyizwe mu bikorwa kandi gihanwa n’amategeko, cyakorewe mu rwanda.
English: An offence is considered to have been committed on the territory of rwanda if at least one of the acts constituting one of its elements, namely mens rea, actus reus and its being punishable by law, was accomplished in rwanda.
Kinyarwanda: Umuryango, impuzamiryango, ihuriro ry’impuzamiryango cyangwa minisiteriya, mu mikorere, imigenzo n’inyigisho byabyo, bibujijwe kubangamira ubumwe bw’abanyarwanda, amahoro n’umutekano bya rubanda, ituze n’ubuzima byabo, umuco mbonezabupfura, imyitwarire myiza, ubwigenge n’uburenganzira shingiro by’abandi.
English: An organisation, an umbrella, a forum of umbrellas or a ministry is, in its faith, practices and preaching, prohibited from jeopardising the unity of rwandans, peace and security, public order and health, good morals, good conduct, freedom and fundamental rights of others.
Kinyarwanda: Imbonerahamwe y’imyanya y’imirimo y’ikigo cy’ubuvuzi no kwigisha ku rwego rwa kaminuza cya kigali
English: Organisational structure of university teaching hospital of kigali
Kinyarwanda: Ikurikizwa mu kugena igihembo cy‘abantu bakora muri iyo serivisi y‘igenzura itabangamira inshingano yabo yo kutabogama cyangwa se ngo ibe yashobora kubangamira iyo nshingano.
English: (iv) the method of determining the remuneration of the persons involved in the compliance function must not compromise their objectivity and must not be likely to do so.
Kinyarwanda: J. kugenzura ko banki ishyiraho politiki n’imikorere bigenga ibaruramari ;
English: J. overseeing the establishment of accounting policies and practices by the bank;
Kinyarwanda: Ashingiye ku itegeko nshinga rya repubulika y’u rwanda ryo kuwa 04 kamena 2003, nk’uko ryavuguruwe kugeza ubu, cyane cyane mu ngingo zaryo, iya 118, iya 120, iya 121
English: Pursuant to the constitution of the republic of rwanda of 04 june 2003, as amended to date, especially in articles 27, 28, 112, 121
Kinyarwanda: Ingingo ya 28: ibikoresho by’itumanaho koranabuhanga bitumizwa kugira ngo bikoreshwe n’umuntu ku giti cye
English: Article 28: electronic communications equipment imported for personal use
Kinyarwanda: Ashingiye ku byemezo by’inama y’abaminisitiri yateranye kuwa 07 kanama 2009;
English: Considering the decisions of the cabinet in its session of 07 august 2009;
Kinyarwanda: (2) ibendera rya rcs rishobora gukorwa ku buryo bw’umudari. icyo gihe, ntirishobora kurenza milimetero 210
English: (2) the rcs flag may be designed as a medal. in this case, it may not exceed 210 millimetres of length and 140
Kinyarwanda: Kumenya ko inshingano yacu ngenga ari ugutera inkunga uburezi n’amajyambere ashyitse y’igihugu cyacu dukunda;
English: Acknowledging our constitutional duty to contribute to education and integral development of our beloved country;
Kinyarwanda: Umugenzuzi w’amakuru cyangwa utunganya amakuru agenzura ko amakuru bwite yuzuye, ari yo, ajyanye n’igihe kandi adatera urujijo hakurikijwe ikigamijwe mu kuyatunganya.
English: The data controller or the data processor ensures that the personal data is complete, accurate, kept up to date and not misleading having regard to the purposes for which they are processed.
Kinyarwanda: 1 º gusaba inguzanyo cyangwa gutanga uruhushya rwo gusaba inguzanyo ku mpamvu zo kuziba  icyuho mu ngengo y‟imari y‟ubutegetsi bwite bwa leta ;
English: 1 º to borrow or to permit borrowing for purposes of financing the central government budget deficit;
Kinyarwanda: Umunyamigabane umwe w’isosiyete y’ubucuruzi ashobora kugeza k’ushinzwe iyegeranya n’igabagabanya ry’umutungo icyo atekereza ku kibazo icyo ari cyo cyose cyafashweho icyemezo mu nama y’abanyamigabane ivugwa muri iyi ngingo kandi icyo gitekerezo gifatwa nk’icyemezo cyafatiwe mu nama y’abanyamigabane.
English: The sole shareholder of a company may present to the liquidator a view on any matter which could have been decided at a meeting of shareholders under this article and that view is treated as if it were a decision taken at a meeting of shareholders.
Kinyarwanda: 1° kwishyiriraho amabwiriza arigenga hakurikijwe ibiteganywa n’iri tegeko, amabwiriza kigenderaho n’ububasha bw’ikigo;
English: 1° to ensure self-regulation subject to the provisions of this law, its rules and the overriding powers of the authority;
Kinyarwanda: 2° yandika ihindurwa ry’izina ry’isosiyete ku itariki y’icyemezo cy’iyandikwa ryaryo;
English: 2° records the change of name of  the company on the date of its certificate of registration;
Kinyarwanda: Bnr ku miterere y’ifaranga, ku buryo inguzanyo zitangwa no ku bukungu muri rusange bisabwa buri gihe iyo guverinoma ishaka gufata icyemezo cyerekeranye n’ifaranga cyangwa n’imari.
English: Opinion of nbr on the status of currency, access on credit and the economy in general is particularly sought in the event the government needs to take monetary or financial measure.
Kinyarwanda: 5° ibyemezo by’urukiko bitegeka ko hafatwa ibyemezo by’agateganyo mu gihe cy’iburanisha.
English: 5° rulings which provide for protective measures in the course of proceedings.
Kinyarwanda: 12) itsinda rishinzwe imicungire y’amage: itsinda rigizwe n’abayobozi bakuru ba ngombwa, abafatanyabikorwa b’ingenzi (ni ukuvuga uhagarariye itangazamakuru, umujyanama mu mategeko, ushinzwe ibikoresho, umuhuzabikorwa mu bikorwa byo gutabara n’abandi) na ba nyir’imirimo y’ingenzi y’ikigo bashinzwe ibikorwa byo kongera gutangiza imirimo mu gihe cy’amage. isuzuma ry’ubushobozi, amahugurwa n’isuzuma ry’ubushishozi bw’abagize amatsinda ashinzwe 12) crisis management team: a team consisting of key executives, key role players (i.e., media representative, legal counsel, facilities manager, disaster recovery coordinator, etc.), and the appropriate business owners of critical functions who are responsible for recovery operations during a crisis. evaluation of capability, training, testing of crisis 12) equipe de gestion de crise: une équipe composée des principaux dirigeants, des acteurs clés (c’est-à-dire représentants des médias, conseillers juridiques, gestionnaires des installations, coordinateur de la reprise des activités après sinistre, etc), et les propriétaires réels des fonctions clés de l’organisation qui sont responsables de la reprise des opérations au cours d’une crise. l’évaluation de la capacité, la formation et les tests de maturité official gazette n° 6bis of 05/02/2018
English: Advisor to the director general advisor to the director general bachelor's degree in law, management,business administration, project management, human resources, organisational and institutional development,  development studies, labour economics, economic planning, economic policy, administrative sciences with 3 years of relevant experience of maters  in law, management,business administration, project management, human resources, organisational and institutional development,  development studies, labour economics, economic planning, economic policy, administrative sciences with 1 year of  relevant working experience or and  2 years in senior positions key technical skills & knowledge required: - social security legislation skills - leadership skills; - high analytical skills; - report writing and presentation skills; - interpersonal skills; -collaboration and team working  skills; -effective communication skills; -administrative skills; -time management skills; 1
Kinyarwanda: -gufasha abatishoboye mu bijyanye n‟amategeko binyujijwe mu bafashamategeko ;
English: - promoting sports for the people with impairments ;
Kinyarwanda: Inyangamugayo z’inkiko gacaca ni abaca imanza mu nkiko gacaca”.
English: Persons of integrity of gacaca courts are those who adjudicate cases in gacaca courts”.
Kinyarwanda: 4 (c):  abawinjiyemo nyuma
English: 4 (a): categories of members
Kinyarwanda: Umwana wabonye se cyangwa nyina nyuma y'ikirego gishaka se cyangwa nyina afite uburenganzira n'inshingano bimwe n'iby'abana bakomoka ku bashyingiranywe ariko ku ruhande rw'umubyeyi bireba.
English: A child, whose paternity or maternity is established through a court petition, has the same rights and duties as children born in wedlock but only in respect of the spouse concerned.
Kinyarwanda: Ingingo ya 20: inshingano z’ubugenzacyaha
English: Article 11: synod deliberations
Kinyarwanda: Amabwiriza rusange n° 68/2023 yo ku wa 14/06/2023 agenga ishoramari rikorwa n’abishingizi n’abishingizi b’abishingizi
English: Regulation n° 68/2023 of 14/06/2023 governing the investment of insurers and reinsurers…59
Kinyarwanda: Isubiye ku mabwiriza rusange no 2100/2018 –00012 [614] yo ku wa 12/12/2018 ya banki nkuru y’u rwanda agenga imitunganyirize y’umurimo w’ubwishingizi buciriritse, cyane cyane mu ngingo zayo, iya 58, iya 59, iya 60 n’iya 61 ;
English: – 00012 [614] of 12/12/2018 of the national bank of rwanda governing the organization of micro insurance business, especially in articles 58, 59, 60, and 61;
Kinyarwanda: Iyamamaza rikoresha amajwi n’amashusho ryemerwa igihe bitabangamira ingingo ya 36 na 37 z’itegeko ngenga rigena uburyo bwo kurengera, kubungabunga no guteza imbere ibidukikije mu rwanda.
English: The audiovisual advertising is allowed when it does not contradict articles 36 and 37 of the organic law determining the modalities of protection, conservation and promotion of environment in rwanda.
Kinyarwanda: Ingingo ya 7: guhabwa uburenganzira bwo gukora ubushakashatsi
English: Article 7: approval to carry out research activities
Kinyarwanda: N° 86/01 ryo ku wa 12/07/2019
English: N° 86/01 du 12/07/2019
Kinyarwanda: Iteka rya minisitiri ufite ubutabera mu nshingano ze riteganya imiterere n’ibigize inyandikomvugo n’izindi nyandiko zikorwa n’ubugenzacyaha cyangwa ubushinjacyaha mu gihe cy’iperereza.
English: An order of the minister in charge of justice determines the format and content of the statement and other documents issued by the organ in charge of investigation or public prosecution during investigation.
Kinyarwanda: Ingingo ya 3: igihe komisiyo izamara, ubwigenge n’ubwisanzure
English: Article 3: duration, independence and autonomy of the commission
Kinyarwanda: Iteka rya perezida rishyiraho abagize inama y’ubuyobozi ya broadband service - corporation ltd ………………………………………………………………………………23
English: Presidential order appointing the members of the board of directors of broadband service - corporation ltd ……………………………………………………………………………...23
Kinyarwanda: Ingingo ya 140: ibaruramarimari ry’umwaka rigomba kohererezwa umwanditsi mukuru article 129: direction to conduct audit
English: Article 140: annual accounts to be delivered to the registrar general article 129: ordre d’effectuer l’audit
Kinyarwanda: Ingingo ya 11: inshingano z’inama y’abakomiseri
English: Article 11: responsibilities of the board of commissioners
Kinyarwanda: (2) mu gihe urwego rutanga isoko rutishyuye, inyemezabuguzi ku gihe giteganwa n’ itegeko rigenga amasoko ya leta rubimenyesha mu nyandiko uwatsindiye isoko, rukanagaragaza impamvu rutishyuye ku gihe, rugaha urwego rwa leta rufite amasoko ya leta mu nshingano kopi y’iyo nyandiko
English: (2) in case of failure to pay the invoice in the period prescribed by the law governing public procurement, the procuring entity notifies the successful bidder in writing the grounds of not paying the invoice on time and gives copy to the state organ in charge of public procurement.
Kinyarwanda: Izina , intebe , igihe n‟intego
English: Name, seat, duration and aim
Kinyarwanda: Iteka rya perezida rigena imiterere, imitangire, imenyekanisha n‟ibigenerwa abahabwa imidari y‟ishimwe.
English: A presidential order shall prescribe the nature, the awarding, the announcement and benefits to beneficiaries of national orders.
Kinyarwanda: 11º gufata ibyemezo byerekeye imicungire, imikorere n’imyitwarire y’abacungagereza n’abandi bakozi ba rcs hakurikijwe amategeko abigenga;
English: 11º to make decisions relating to the management, performance and conduct of prison guards and other rcs staff members in accordance with relevant laws;
Kinyarwanda: 2° indishyi ikwiye: indishyi y‟agaciro k‟ubutaka n‟ibyabukoreweho ihabwa uwimurwa kandi ibarwa hashingiwe ku biciro biri ku isoko;
English: 2° just compensation : an indemnity equivalent to the value of land and the activities performed thereon given to the expropriated person and calculated in consideration of market prices ;
Kinyarwanda: Manda y`umukuru w‟ubuyobozi bwa rdb wungirije n`iy`abandi bayobozi bagize ubuyobozi bukuru ni imyaka itanu (5), ishobora kongerwa hakurikijwe ubushobozi bagaragaje”.
English: The term of office of the principal deputy chief executive officer of rdb and of other members of the general directorate is five (5) years which may be renewed in accordance with the capacity demonstrated”.
Kinyarwanda: Ingingo ya 65: izamurwa ry’imibereho myiza
English: Article 65: improvement of welfare
Kinyarwanda: Ibirego byinshi cyangwa ibiburanwa byinshi, byagombye kuregerwa mu nkiko zitandukanye, bishobora, ku cyemezo cyanditse cya perezida w’urukiko cyangwa perezida w’inteko iburanisha, kuburanishirizwa mu rubanza rumwe iyo hari urusobekerane rwabyo. muri icyo gihe, hubahirizwa uburyo bwo guhitamo buteganywa n’ingingo ya 153 y’iri tegeko ngenga.
English: Different claims or points of claims which are supposed to be fi led separately, are supposed to be filed before different courts may, if they are connected, be joined in the same case by an order of the president of the court or the presiding judge. in such a case, procedures of choice provided by article 153 of this organic law shall apply. article 155: connexity of claims in one court
Kinyarwanda: Inyandiko igena umusoro igomba kohererezwa umusoreshwa mu gihe kitarenze amezi atandatu (6) uhereye ku munsi imenyekanisha ry’umusoro ryatanzweho.
English: The tax assessment notice is sent to the taxpayer within six (6) months from the day the tax declaration was submitted.
Kinyarwanda: Abakozi bakora mu ibagiro bagomba kuba bujuje ibi bikurikira: a) gusuzumwa indwara zandura buri mezi atatu;
English: A) undergo medical check up for communicable diseases every three months; b) always wear uniform at workplace;
Kinyarwanda: Gutakaza ubunyamuryango byemezwa n‟inteko rusange ku bwiganze busesuye bw‟amajwi ku munyamuryango utacyubahiriza aya mategeko shingiro, ku mategeko shingiro rusange agenga imiryango ya foyers de charite, n‟amategeko ngengamikorere yihariye ya buri tsinda ry‟inshuti za foyer de charite. la structure des affiliés du foyer de charité est régie par un règlement d‟ordre intérieur proposé par ces derniers,validé par le conseil d‟administration et approuvé par l‟assemblée générale.
English: The exclusion is decided by the general assembly, on absolute majority of votes against a member who no longer complies with these statutes, the common statutes regulating  all foyers de charité as well as internal regulations of respective affiliates of foyer de charité.
Kinyarwanda: Ingingo 59: igongana ry’inyungu
English: Article 59: prix des prestations
Kinyarwanda: Ingingo z’iri tegeko zerekeye igabanya ry’umutungo mu iseswa ry’isosiyete y’ubucuruzi, ni zo zikoreshwa ku isosiyete ibumbye ibice birinzwe. article 164: administration
English: The provisions of this law relating to the distribution of property on winding up of a company applies to a protected cell company. article 164: administration
Kinyarwanda: Ubunyamabanga buzaba bugizwe n’umunyamabanga mukuru hamwe n’abandi bakozi bafatanya bazemezwa n’inama nyobozi igihe icyo aricyo cyose.
English: The general secretariat of the centre shall be composed of the secretary general and such other staff as the board of directors may determine.
Kinyarwanda: Ibyo psp itunze n’ibyo yungutse byose, bikoreshwa gusa mu buryo bugamije gushyira mu bikorwa intego zayo.
English: All psp’s assets and receipts shall be used solely for the realisation of its objectives.
Kinyarwanda: Iyo hagize amafaranga asaguka, urwego rutanga isoko ruyashyira kuri konti y’uwatsindiye isoko, iyo konti itabonetse urwego rutanga isoko ruyabikira uwatsindiye isoko mu gihe kitarenze imyaka itanu (5). iyo icyo gihe kirenze, ayo mafaranga aba umutungo wa leta.
English: In case there is a balance, the procuring entity deposits it on the successful bidder’s account. if the procuring entity fails to obtain the successful bidder’s account, it keeps the balance on its account within five (5) years. if that period expires, the money becomes the property of the public treasury.
Kinyarwanda: Icyakora, amatora y’abagize inama nkuru y’ubucamanza bavugwa mu ngingo ya 6, agace ka 15° y’iri tegeko, ategurwa akanayoborwa na minisitiri ufite amashuri makuru mu nshingano ze cyangwa uwo yabihereye ububasha, bisabwe na perezida w’urukiko rw’ikirenga.
English: However, the election of members referred to under article 6, item 15° of this law is organised and presided over by the minister in charge of institutions of higher learning or his/her representative, upon request by the president of the supreme court.
Kinyarwanda: Iteka rya minisitiri ryemera ihindurwa ry’amategeko agenga umuryango «association des parents pour la promotion de l’education à byumba (apapeb)» kandi ryemera abavugizi bawo………………………………………………………………………………………….45
English: Ministerial order approving alterations made to the statutes of the «association des parents pour la promotion de l’education à byumba (apapeb)» and approving its legal representatives……………………………………………………………………………….45
Kinyarwanda: Rigena urutonde rw’inyamaswa z’agasozi zirebwa n’itegeko rigena imyishyurire y’abahohotewe n’inyamaswa
English: Determining the list of  wild animals species concerned with the law on compensation for damages caused by animals
Kinyarwanda: Umutwe wa ii : ibyerekeye kwiga imishinga y’amategeko muri komisiyo
English: Chapter ii : considering draft bills of law in committees
Kinyarwanda: Umujyanama wasibye inama eshatu (3) zikurikirana z’inama njyanama cyangwa wasibye inama eshatu (3) zikurikirana za komisiyo atabimenyesheje umuyobozi w’inama njyanama cyangwa perezida wa komisiyo akoreramo cyangwa impamvu atanga biro y’inama njyanama cyangwa biro ya komisiyo igasanga atari zo, ashyikirizwa inama njyanama igafata icyemezo cyo kumwiyama mu nyandiko kandi bikandikwa munyandiko- mvugo.
English: A councillor who shall miss three (3) consecutive council or commission meetings without informing the council or commission president and reasons given for his/her absence are not accepted by the council or commission bureau, shall be presented to the council. the council shall caution him/her in writing and that warning shall be put on record.
Kinyarwanda: Iyo habaye igenzura rigamije gusubiza umusoro cyangwa igenzura rigamije gusuzuma ikintu runaka cyihariye, ubuyobozi bw‟imisoro busabwa kumenyesha, mu nyandiko, umusoreshwa ibi bikurikira:
English: In case of a refund audit or issue oriented audit, the tax administration shall be  required to inform in writing, the taxpayer the following:
Kinyarwanda: 12º gushyikiriza urwego rureberera rssb inyandiko y’ingengo y’imari y’umwaka, gahunda y’ibikorwa, raporo y’umwaka w’ibaruramari na raporo y’ibikorwa y’igihembwe;
English: 12º to submit the annual budget, the action plan, the annual financial report and the quarterly activity report to the supervising authority of rssb;
Kinyarwanda: Igihe uhagarariye umuryango atabonetse 3. not have been condemned for a crime of genocide, the ideology of genocide, discrimination and sectarianism;
English: 3°  have not be convicted for the crime of genocide, genocide ideology, discrimination and sectarianism;
Kinyarwanda: Ingingo ya 16: kwemeza umuntu ku giti cye nk’intumwa
English: Article 16: approval as an individual trustee
Kinyarwanda: Perezida w‟urwego rwo gukemura amakimbirane atumira abafitanye amakimbirane ndetse n‟abagize urwo rwego kugira ngo bakemure k‟ubwumvikane amakimbirane yavutse.
English: The chairman of the conflicts resolution organ invites the concerned parties and members of the organ, so that they may solve the conflict amicably.
Kinyarwanda: Minisitiri w’ubutabera karugarama tharcisse. (sé)
English: The minister of justice karugarama tharcisse. (sé)
Kinyarwanda: Umutwe wa ii: ibisabwa ku imari  shingiro
English: Chapter ii: capital requirements
Kinyarwanda: (6) utanga serivisi z’itangizabwishyu n’utanga serivisi z’imenyekanishamakuru ku byerekeranye na konti zo kwishyurana birinda gukoresha, kwinjira mu makuru cyangwa kuyabika hagamijwe ikindi gikorwa kitari ugutanga serivisi zo kwishyurana nk’uko biba byasabwe n’ukoresha konti yo kwishyurana.
English: (6) the payment initiation services provider and the payment accounts information service provider do not use, access or store any data for purposes other than for the provision of the payment service as explicitly requested by the payment account user.
Kinyarwanda: Ingingo ya 9: ivanwaho ry’ingingo zinyuranyije n’iri tegeko
English: Article 9: modalities of the implementation of this law
Kinyarwanda: 15° igenamiganbi ry’amashyamba: inyandiko ikubiyemo ibikorwa bijyanye no gutunganya, gucunga no gukoresha amashyamba mu gihe n’ahantu runaka;
English: 15° forest planning: a document containing activities related to the maintenance, protection and use of forests in specified time and space;
Kinyarwanda: Ingingo ya 39 : inshingano zo gukoresha neza ubutaka mu kububyaza umusaruro
English: Article 39: obligation of exploiting a land in a productive way
Kinyarwanda: (2) umuyobozi mukuru w’ubwato agenzura ko ubwato ashinzwe bufite ubwishingizi bw’abantu cyangwa
English: (2) a boatmaster carries out checks to ensure that the vessel of which he or she has command has an insurance
Kinyarwanda: 1° ubushinjacyaha bwa gisirikare bushyinguye dosiye;
English: 1°  formal reprimand;
Kinyarwanda: Ingingo ya 24: impamvu zatuma umuntu atakaza kuba umwe mu bayobozi b‟inzego za eir zimwe mumpamvu zabituma umuntu atakaza kuba umuyobozi mu nzego z‟itorero inkuru nziza mu rwanda ni:
English: Some reasons for a person to lose trust to be a leader in the inkurunziza church in rwanda are:
Kinyarwanda: Mu byerekeye gukurikiza amategeko ahana ibyaha bya gisirikari, igihe cy‟imidugararo gifatwa nk‟igihe cy‟intambara. inkiko za gisirikare zihanisha ibyaha byakozwe mu gihe cy‟imidugararo ibihano biteganyirijwe ibyaha byo mu gihe cy‟intambara.
English: With regard to the application of the provisions relating to the punishment of military offences, a state of emergency shall be considered as wartime.  military courts shall apply penalties applicable to offences committed in wartime to offences committed during a state of emergency.
Kinyarwanda: Umutwe w’abadepite, mu nama yawo yo kuwa 27 mata  2009;
English: The chamber of deputies, in its session of april 27, 2009;
Kinyarwanda: Ashobbbyawe bishobora gutandukana n’ibigaragara mu inyandiko imenyekanisha amakuru y’ingenzi, bitewewe n’imiterere n’ibijyanye n’imari yawe n’igihe uzaherwa inguzanyo (kubera ko inyungu ku nguzanyo n’amafaranga ya za komisiyo n’umufuragiro bishobora kuba byarahindutse).
English: Insurance product may be different, depending on when you fill an application form and sign an insurance product policy since the premium, fees and charges may have changed in the meantime.
Kinyarwanda: Umuyango wa “mulindi japan one love project” ufite inshingano zikurikira :
English: Mulindi japan one love project
Kinyarwanda: 2. utanga amakuru, mu gihe iperereza rigaragaje ko yatanze raporo y‘amakuru  atari ukuri (atuzuye, article 15: cost for special investigation carried out by the credit bureau
English: 2. to the data provider, when the result reveals that a data provider has reported inaccurate article 15: coûts  d’enquête spéciale effectuée par le bureau de crédit
Kinyarwanda: Ingingo ya 61: gusubira ku kazi nyuma y’ikiruhuko cyo kubyara
English: Article 61: resuming work after maternity leave
Kinyarwanda: 9° uhagarariye abakoresha amazi mu ngo ku rwego rw’akarere;
English: 9° a representative of water users in domestic activities at the district level;
Kinyarwanda: Iteka rya minisitiri ufite ubuzima mu nshingano ze rigena ahandi hantu hashobora kubuzwa kugurishirizwa itabi n’ibirikomokaho.
English: An order of the minister in charge of health shall determine other premises prohibited for selling tobacco and tobacco products.
Kinyarwanda: 2° ucunga ikigega, ucunga iby’abandi w’umwuga cyangwa uwashinzwe ikigega n’umubitsi w’umutungo w’ikigega bihutira kumenyesha urwego rw’ubugenzuzi mu gihe kitarenze iminsi itanu (5) y’akazi impinduka yose ijyanye n’imicungire y’ikigega mu buryo bw’ukuri kandi bwuzuye;
English: 2° the operator, trustee or depositary and custodian promptly disclose to the regulatory authority any change relating to the management of the scheme within five (5) working days in an accurate and complete manner;
Kinyarwanda: (3) igitabo cyerekana uburyo ipiganwa rikorwa cyishyurwa frw 10.000
English: The advocate shall receive a base fee of 5,000,000
Kinyarwanda: Ingingo ya 19: kuvugurura cyangwa guhindura aya mategeko
English: Article 19: reviewing or changing these statutes
Kinyarwanda: (d) no gufata ingamba zikwiye mu rwego rw’iperereza.
English: (d) take any appropriate investigative measures.
Kinyarwanda: 1° abakozi bahugurwa kandi bamenyeshwa uruhare rwabo mu gushyira mu bikorwa gahunda y’ikomeza ry’imirimo;
English: 1° employees are trained and made aware of their roles in the implementation of the business continuity plan;
Kinyarwanda: Urukiko rubifitiye ububasha rushobora kugena uburyo  ibyemezo rwafashe bishyirwa mu bikorwa harimo by’umwihariko:
English: The competent court may give directions as it considers appropriate for giving effect to orders, including, in particular:
Kinyarwanda: Umushahara mbumbe wa buri kwezi kuri buri mukozi wo muri meteo rwanda ukubiyemo iby’ingenzi bikurikira:
English: The monthly gross salary for each employee in meteo rwanda is mainly composed of the following:
Kinyarwanda: Isaranganya ry’ubutaka ryakozwe hagati y’umwaka wa  1994 n’itariki ya 30 kamena 2012, ubwo iyandikisha ry’ubutaka rya mbere ryasozwaga, ryemewe n’amategeko. abatunze ubutaka bwasaranganijwe muri icyo gihe, babufiteho uburenganzira nk’ubw’ababubonye ku bw’umuco.
English: Th june 2012, when the first systematic registration of all lands was completed, is recognised by the law. holders of such land shall enjoy the same rights as those under customary holdings.
Kinyarwanda: Hagati y‟aba bakurikira :
English: Between the undersigning:
Kinyarwanda: “ingingo ya 41 nonies: ibyaha bikorewe abakozi bo mu ndege
English: “article 41 nonies: offences committed against crew members on board aircraft
Kinyarwanda: Iri teka rishyiraho uburyo bwo guhabwa umurimo kw‟abanyamahanga.
English: This order determines the recruitment procedure of foreign workers.
Kinyarwanda: Icyakora, ubwishingire bw’undi muntu mukuru wambuwe ubushobozi butavugwa mu gika cya mbere cy’iyi ngingo, bukorwa n’umwishingizi ugenwa n’urukiko bisabwe n’inama y’umuryango.
English: However, for another adult person not referred to in paragraph one of this article declared to be legally incapacitated, his/her guardianship is exercised by a guardian appointed by the court upon application by the guardianship council.
Kinyarwanda: Icyakora, iyo impamvu z’isubikwa ry’isoko zitaturutse k’uwatsindiye isoko, afite uburenganzira bwo gusaba urwego rutanga isoko gusesa amasezerano y’isoko mu gihe isubikwa rirengeje iminsi mirongo itandatu (60) ikurikirana cyangwa iyo kongera igihe bimutera igihombo.
English: However, where the successful bidder was not responsible for the reasons that resulted into the suspension, he/she has the right to request the procuring entity to terminate the contract if the suspension period exceeds sixty (60) days and where the extension leads him/her to loss.
Kinyarwanda: 2° kugaragaza imbogamizi n’ibikenewe kugira ngo ingamba n’ikoranabuhanga byatoranyijwe bishyirwe mu bikorwa;
English: 2° identify constraints and requirements for implementing selected measures and technologies;
Kinyarwanda: 2° komite nyobozi ku rwego rw’umujyi wa kigali, iyo imirimo ireba akarere karenze kamwe mu mbago z’umujyi wa kigali;
English: 2° the executive committee at the level of the city of kigali, in case such activities concern more than one district in the boundaries of the city of kigali ;
Kinyarwanda: Ingingo ya 147: itora ry’abagize biro y’inama njyanama y’akarere cyangwa iy’umujyi wa kigali
English: Article 147: election of members of the bureau of district or city of kigali council
Kinyarwanda: (i) izindi ngingo zose umubitsi n’umukiriya bumvikanyeho.
English: (i) any other provisions agreed by the custodian and customer.
Kinyarwanda: Uretse raporo y‟umugenzuzi w‟imari, inteko rusange ishobora gusaba impuguke ibifitiye ubumenyi n‟inararibonye ituruka mu muryango « congregation des peres barnabites au rwanda  » ariko itari iyo mu rwanda gukora raporo y‟imicungire y‟imari.
English: Beside and supplement to the report of the auditor, the general assembly may require an external audit report on financial management, prepared by a competent and experienced person belonging to the  « congregation des peres barnabites au rwanda »but not belonging to the congregation working in rwanda.
Kinyarwanda: 6° uburyo n’ingamba zafashwe zo kugabanya ibikorwa byo gufatisha intoki, kubika, gutwara, ibikorwa biterwa n’umuriro n’ibindi byatera impanuka;
English: 6° recommended methods and precautions to reduce handling, storage, transport, fire or other hazards;
Kinyarwanda: Abahuza bemerewe kohereza amadevize mu mahanga bafite uburenganzira bwo article 17: advance payments for imports of goods
English: Licensed intermediaries allowed to transfer foreign currency are authorized to carry out article 17: avances pour importations des marchandises
Kinyarwanda: Indirimbo y‟igihugu ni: “rwanda nziza”.
English: The national anthem is "rwanda nziza".
Kinyarwanda: Iri tegeko rigamije kurinda amakuru bwite n’imibereho bwite by’umuntu, rikagena kandi imitunganyirize yayo.
English: This law aims at the protection of personal data and privacy and determines their processing.
Kinyarwanda: 1° gukora raporo yemeza uburenganzira ku butaka bukomoka ku buzime ishingiye ku makuru yatanzwe na komite y’ubutaka ku rwego rw’akagari;
English: 1° to make a report validating land rights from prescription, on basis of information provided by the land committee at cell level;
Kinyarwanda: Ucunga iby’abandi w’umwuga agomba gukora ibikenewe kugira ngo hashyirweho ushinzwe kureba ko intego igerwaho mushya mu gihe adahari iyo ari ubwizerane bufite intego.
English: A trustee must take steps as may be necessary for the appointment of a new enforcer for a purpose trust when there is no enforcer.
Kinyarwanda: Ingingo ya 29: uburyo bwo gukora igenzura
English: Article 29: ordering body search
Kinyarwanda: 3° abayobozi ba za koleji zigize ur;
English: 3° the principals of colleges of ur;
Kinyarwanda: Usaba icyemezo cy‟agateganyo cy‟uko umuryango nyarwanda utari uwa leta wanditswe agomba kubisaba mu nyandiko yohererezwa urwego rushinzwe kwandika imiryango nyarwanda itari iya leta no gukurikirana imikorere yayo. ibaruwa isaba igomba guherekezwa n‟ibi bikurikira:
English: The applicant for a temporary certificate of registration for a national non governmental organisation shall apply in writing to the authority in charge of registration of national non governmental organisations and monitoring of their functioning. the application letter shall be accompanied by the following:
Kinyarwanda: Umwanzuro wumvikanyweho na komisiyo ihuriweho n‟imitwe yombi wohererezwa buri mutwe, ugatorwa, nta bundi bugororangingo.
English: The compromise reached by the joint committee of both chambers shall be submitted to each chamber for adoption without any other amendments.
Kinyarwanda: Iyo umwe mu bagize inama y’ubuyobozi ya chub avuye mu mwanya mbere y’uko manda ye irangira, urwego rubifitiye ububasha rushyiraho umusimbura, akarangiza manda y’uwo asimbuye.
English: In case a member of the board of directors of chub ceases to be a member before the expiration of his or her term of office, the competent authority appoints his or her substitute to complete his or her predecessor’s term of office.
Kinyarwanda: (h) guhuza igenamigambi ry’ibikorwa byerekeye iyandikwa ry’abaturage, iyandikwa ry’irangamimerere, n’itangwa ry’ikarita ndangamuntu;
English: (h) to coordinate the planning of activities relating to population registration, civil registration, and issuance of identity card;
Kinyarwanda: Amafaranga atangwa ku byiciro by’impushya zihabwa ibigo cyangwa abantu ku giti cyabo igiciro umuntu ukora ku giti cye  isosiyete cyangwa koperative amafaranga atangwa kuri dosiye isaba (frw) (yishyurwa kuri buri dosiye isaba cyangwa kongera agaciro) 10.000 frw yo gusaba uruhushya 10.000 frw yo kwishyura uruhushya 10.000 frw amafaranga y’uruhushya ruhabwa moto 10,000 frw 5,000 frw yishyurwa kuri buri moto amafaranga atangwa ku ruhushya (frw) n/a 200.000 frw amafaranga yo kongera moto ku ruhushya rugifite agaciro) n/a  5.000 frw kuri buri moto guhagarika uruhushya ku bushake - agateganyo (suspension) - burundu (termination) igiciro gihwanye n’icya serivisi z’irembo
English: Fees per license/authorisations categories fees individual  company or cooperative application fee (frw) (it is paid at every application or renewal) 10,000 frw  10,000 frw
Kinyarwanda: (8) gukusanya amafaranga aho uyatanze aba umunyamigabane: uburyo bwo gukusanya amafaranga aturutse muri rubanda cyangwa mu gice runaka cy'abaturage hatangwa inyadiko z'agaciro zo gushora imari (kugira imigabane   mu kigo cy'ubucuruzi, ubucuruzi, umushinga, n'ibindi) binyuze ku mbuga nkoranyambaga zikusanyirizwaho ayo mafaranga. abashoramari babona inyungu   ku migabane yabo nyuma y’igihe cyagenwe, kandi mu gihe bahisemo kuvamo, bagurisha imigabane yabo;
English: (8) equity based crowdfunding: the process of raising funds from the public or a section of the public by issuing equity securities (ownership in a company, business, project, etc.) through a crowdfunding platform. investors get their returns through dividends and can decide to exit by selling their shares;
Kinyarwanda: Ashyira mu bikorwa itegeko nº 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y‟isoresha ihinduwe kandi yujujwe ku buryo bukurikira: « umusoreshwa wacuruje igicuruzo rusange kingana nibura na miliyoni makumyabiri (20.000.000 frw) mu mwaka ushize cyangwa 5.000.000 (miliyoni eshanu) mu gihembwe kirangiye, agomba kwiyandikisha ku musoro ku nyongeragaciro agahabwa icyangombwa cy‟umusoro ku nyongera gaciro ».
English: “a taxpayer whose turnover in the preceding tax period or preceding quarter has reached at least 20, 000,000 (twenty million) or 5,000,000 (five million) rwf, respectively, is required to register for vat and obtains a vat certificate”.
Kinyarwanda: Akemera, biganisha ku masezerano yo kugura ibice fatizo by’umugabane, imigabane cyangwa ubundi buryo bwose bwo kugira uruhare muri cis;
English: Rise to a contract for the sale of units, shares or any other form of participation in the cis;
Kinyarwanda: 8° “umuntu”: umuntu ku giti cye, ikigo cyangwa ishyirahamwe ry’abantu.
English: 8° “person”: individual, a legal entity or an association of individuals.
Kinyarwanda: Igihano cya buri kosa gitangwa hagendewe ku miterere n’uburemere bw’ikosa, hakurikijwe urutonde ruteganyijwe mu mugereka wa i, ii na iii. the application of penalty for each violation shall depend on the nature and severity of violation, in accordance with the scale set out in appendix i, ii and iii
English: The amount of each penalty shall depend on the nature and seriousness of the violation, in accordance with the scale set out in appendix iii of this regulation.