FPR na politiki ya « Nyunyuza Ujugunya » : Gahunda kirimbuzi yo guhombya nkana abacuruzi bose ba Nsinangufi !

Imisoro

ABACURUZI BAHOMBYA NKANA NABO BATABARWA NO KWIYEMEZA GUHIRIMBANIRA DEMOKARASI N IIYOBORE IBONEYE.

Byasobanurwa bite ko mu gihe abacuruzi bahomba umusubizo, Rwanda Revenue Authority ikusanya umusoro w’umurengera? Uko bigaragara, ishyaka FPR riri mu mugambi wa “NYUNYUZA UJUGUNYA” (tugenekereje twabyita “SUCK AND SACK,” mu rurimi rwicyongereza).

1.Benshi mu banyarwanda bamaze kugera aho batagitangazwa n’uburyo abakora ubucuruzi mu Rwanda bahomba umusubizo ari na ko abacuruzi bashya batazi akaga kabategereje binjira muri uwo mwuga. Bisa rwose n’ibyabaye ibintu bisanzwe. Bamwe baranabyakiriye, n’ubwo ari ku bw’amaburakindi. Abandi bo byarabarenze maze biyemeza guhindura imirimo. Hari n’abafashe icyemezo cyo gusuhuka bagamije gucururiza mu bihugu biyobowe na leta zidahombya ababikoreramo.

2.Birumvikana ko hari impamvu nyinshi umuntu ashobora gucuruza ahomba. Ariko hari impamvu zo guhangayika kurushaho iyo ibihombo bitezwa na politiki za leta ubusanzwe ifite inshingano zo gufasha abacuruzi kwirinda ibihombo. Kubera ko leta ya FPR igendera ku ihame ry’uko bamwe baremewe kuba abacakara b’abandi, ishyiraho za politiki n’amategeko agamije kurobanura abakwiye gukora ubucuruzi bunguka (Intore butore) n’abagomba kubukora bahomba (ba “Nsinangufi”) ari nako ibanyunyuza imitsi kugeza bashizemo umwuka. Iyi nkuru yibanda ku kugaragaza ukuntu amategeko agena uburyo abakora ubucuruzi buciriritse batanga umusoro utaziguye ku musaruro agamije guhombya nkana abacuruzi batarenza amafaranga 20,000,000 y’igicuruzo ku mwaka (ari nabo biganjemo abatari intore butore). Hakoreshejwe urugero rwa MTN, iyi nkuru iranerekana uburyo za Kompanyi zikomeye, akenshi ziba ari iza FPR mu buryo busesuye, izifitemo imigabane cyangwa ari iz’abafatanyabikorwa bayo, zitumirira abantu gucuruza ibicuruzwa byazo ku biciro zizi neza ko bihombya ababyitabiriye.

3.Ubusanzwe, umucuruzi atanga umusoro ku musaruro aba yakuye mu mirimo ye y’ubucuruzi agendeye ku ihame ry’uko iyo bigaragaye ko atungutse, nta musoro yishyura. Iyo ari uko bimeze abacuruzi bakora umurimo wabo mu bwisanzure kandi batekanye. Ikibabaje ariko, si ko bimeze ubu mu Rwanda kuko umusoro w’abakora ubucuruzi buciriritse utabarirwa ku ngano y’amafaranga bungutse, ahubwo ugenwa hashingiwe ku mubare w’amafaranga bacuruje mu mwaka (“chiffre d’affaires annuel”, mu gifaransa, cyangwa “annual turnover”, mu cyongereza), mu buryo bubaganisha mu gihombo bidasubirwaho.

4.Itegeko n° 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro (ryuzuzwa n’Itegeko n°73/2008 ryo kuwa 31/12/2008), mu ngingo yaryo ya 11, igika cya 2, riteganya ko “Umusoro ucishirije, ungana n’ane ku ijana (4 %) y’ibyacurujwe mu mwaka, utangwa na ba nyir’ibikorwa biciriritse.” –ingingo ya 2 yo igira iti: “ibikorwa biciriritse” bivuga imirimo y’ubucuruzi ibyara amafaranga yacurujwe ari munsi ya miliyoni makumyabiri (20.000.000) kuri buri gihe cy’umusoro.

5.Hari uwatekereza ko ayo mafaranga 4 % ku gicuruzo atari menshi ku buryo yahombya umuntu. Ariko si ko biri. Reka tubisuzume twifashishije urugero rukurikira.

Tuvuge ko ikiguzi n’igiciro by’amadevise bimaze umwaka bidahinduka, maze utekereze uko byari kugenda iyo uza kuba umuvunjayi maze ukaba waragiye ugura amadolari 70 buri munsi (ku mafaranga y’u Rwanda 790.54 buri dolari) kandi ukagira amahirwe yo guhita ubona abo uyagurisha uwo munsi, ku giciro cy’amafaranga y’u Rwanda 806.35 kuri buri rimwe.1

 6.Mu gihe cy’umwaka, uramutse warihaye konji y’iminsi 13-14, igishoro cyawe cyari kuba cyariyongereye kikava ku mafaranga y’u Rwanda 19,500,000 watangiriyeho kikagera ku mafaranga 19,890,000 (ni ukuvuga inyongera ya 1.96 %). Umaze kwishyura umusoro ungana na 4 % kuri icyo gicuruzo (ni ukuvuga amafaranga y’ u Rwanda 795,600) wari gusigarana amafaranga 19,094,400; bivuga ko wari kuba wamaze kugwa mu gihombo cy’amafaranga 405,600. Zirikana ko wari kuba utariyishyura umushahara wawe w’umwaka cyangwa ngo ukuremo andi mafaranga wakoresheje kugirango ubucuruzi bwawe bushoboke cyangwa ayo wagujije ngo uzibe icyuho cy’ayo abajura bakwibye. Ibyo bindi ubyirengagije gusa ukihemba umushahara w’amafaranga 360,000, igishoro cyawe cyari kuba cyaragabanutseho 3.9%, ukaba usigaranye atarenga 18,734,400 muri 19,500,000 watangiranye. Birumvikana ko amarira yari kuba ari menshi kuri wowe n’abawe, ariko leta ya FPR yo yari kuba yarakuyemo ayayo! Iyo abo bireba atari intore butore, ihame ryayo ry’imiyoborere ni “NYUNYUZA UJUGUNYA” (tugenekereje twabyita “SUCK AND SACK,” mu rurimi rw’icyongereza).

7.Reka dufate urundi rugero. Reka noneho tuvuge ko iby’ubuvunjayi utabikunze cyangwa wari mu mimerere itakwemerera kubikora, maze ukihitiramo gucuruza udukarita twa airtime za MTN. Iyo uba waracuruje udukarita twa airtime 39,776 mu mwaka (ni ukuvuga udukarita 113 buri munsi) ukiha na konji y’iminsi 13-14 mu mwaka, igishoro cyawe cyari kuba cyarazamutse kikagera kuri 20,335,000 (arimo igicuruzo cy’umwaka cya 19,888,000).2 Umaze gusora 4 % kuri icyo gicuruzo, wari gusigarana 19,540,000. Wakuramo ayo wihembye 360,000 ugasigarana atarenga 19,180,000 muri 19,500,000 watangiranye (ni ukuvuga igihombo cy’amafaranga y’u Rwanda 320,000). Ibyo bivuga ko wirengagije ibindi byose, hakubiyemo ayo wishyuye ipatanti (30,000) n’inyungu ya 15 % ku nguzanyo ya banki (2,925,000),3 ayo ushyira mu isanduku y’umurenge y’isuku (36,000 mu mwaka) n’ay’umutekano w’aho ucururiza (12,000 – 36,000 ku mwaka). Kuri ayo hiyongeraho imisanzu uha ishyaka FPR (tuvuge 2,000 buri kwezi) n’ayo utanga mu kigega Agaciro Development Fund nk’umucuruzi (wenda nka 30,000). Uyateranyije yose usanga ahwanye n’amafaranga 3,057,000; wayakura mu yo wari wasigaranye, igihombo kikazamuka kikagera kuri 17.3% (ni ukuvuga igihombo cy’amafaranga 3,377,000). Ibyo bivuga ko mu by’ukuri nta faranga na rimwe usigaranye ku mufuka kuko n’ubundi igishoro wari wakigujije muri banki. Ahubwo ufitiye banki umwenda udashobora kwishyura, ungana n’ayo 17.3 % y’igishoro yari yakugurije (ni ukuvuga umwenda w’amafaranga 3,377,000). Waba utegereje gusa ko banki iza guteza icyamunara inzu yawe cyangwa undi mutungo wari watanzeho ingwate ngo yiyishyure umwenda uyirimo.

8.Ingero zaba nyinshi. Igicuruzwa cyose urangura ku mafaranga 1,000 ukagicuruza ku mafaranga ari munsi ya 1,250-1,300 (ni ukuvuga inyongera ya 25-30 % ku kiranguzo) cyaguhombya mu kanya nk’ako guhumbya niba ucuruza ayo wagujije muri banki kandi ukaba wishyura umusoro wa 4 % ku gicuruzo –Zirikana ko ibicuruzwa byunguka gutyo ari mbarwa cyane kandi ko bifite inenge yo kutihuta mu migurirwe yabyo kuko bigira abakiliya bakeya. By’umwihariko, tekereza amafaranga abacuruza umuriro w’amashanyarazi wa REG bafata kuri buri KWh, ndetse n’uko umufuka wa sima (cement) cyangwa ikarito y’isabune ifurishwa imyenda byunguka. Nanone, gira amatsiko yo kumenya amafaranga umufuka w’umunyu, uw’isukari n’uw’umuceri cyangwa ikidomoro (bidon, jercan) cy’amavuta yo guteka byungura abo ubigura nabo. Gerageza nanone kwiyumvisha uburyo umufuka w’ifarini w’ibiro 50 uba uhagaze 16,000 maze ugacuruzwa ku mafaranga 16,200, byakabya akaba 16300! Uratekereza ko watera kabiri utarahomba? Oya rwose. Inyungu y’amafaranga 200 cyangwa 300 kuri buri 16,200 cyangwa 16,300 wakiriye ni make cyane ku mucuruzi uri mu cyiciro cy’abishyura umusoro ungana na 4 % y’igicuruzo, bikaba agahomamunwa mu gihe ukoresha amafaranga wagujije muri banki. N’ubwo wacuruza amakontineri (contenaires) n’amakontineri, wongere uti amakontineri n’amakontineri, maze ukishyura umusoro ungana 4 % y’igicuruzo, NTUSHOBORA KUDAHOMBA.

9.Ba “nsinangufi” b’abatindi, abakene n’abakishakisha, baba abakora ubuhinzi, abacuruza cyangwa abari mu bukorikori, bahonyozwa amategeko abakumira mu iterambere n’abashora mu bihombo. Ni koko, uko umuntu akomeza gukorera iyo mirimo mu Rwanda ruyobowe n’ishyaka FPR, kandi akaba atiyizi nk’intore butore cyangwa ngo nibura abe ari intyoza mu guhakwa yaranamaramarije kuba inkomamashyi (agamije kwishyira mu mimerere yatuma intore butore zihitamo kumurinda ibihombo mu gihe runaka), ni ko imitungo ye igenda imushiraho, maze amaherezo agafasha hasi imyambaro akiruka ku gasozi, nk’uko byagendekeye BAGABOBARENGANYWA n’abandi batari bake.4 We afite n’umwihariko w’uko ubusanzwe yari yarakoze ibitangaza kuko, mu gihe FPR itari yagashoye akaboko kayo mu by’ibigori, imirima, amashyamba n’ibibanza, Bagabobarenganywa yari yarashoboye gukorana umwete n’ubutwari maze atsinda imbogamizi z’ubumuga yakuranye agera ubwo yegeranya igishoro cyari gihagije ngo atangire ubucuruzi bwa butike. Uko iminsi yagiye ihita ni ko leta ya FPR yagiye ishyiraho politiki n’amategeko atambamira imyungukire mu nzego zose z’imirimo ndetse ahatari hake ikora ku buryo abinjiye mu mirimo runaka bisanga barahisemo inzira ibashora mu bihombo “programmés.” Bidatinze, Bagabobarenganywa yisanze mu gihombo yateguriwe n’abacurabwenge ba FPR, ibye bitezwa icyamura, ishema yahoranye nk’uwihangiye umurimo rirayoyoka, amaherezo arerura yiruka ku gasozi.

10.Hari ubundi buryo bwinshi butavuzwe muri iyi nkuru leta ya FPR ihigikamo abacuruzi, bukubiyemo:

*kuvana Taxis mini-bus zo mu bwoko bwa Hiace mu mihanda n’iyo zisigayemo ba nyirazo bagahatirwa kwegamira ku mashyirahamwe batazi neza uko acungwa nka RFTC;

*guhanika umusoro kuri za “caguwa” hagamijwe gukenesha abazicuruzaga n’abaziguraga;

*guhagarika abanyonzi b’amagare akora taxi kugirango bahatire rubanda kwishakamo ayo kwishyura amatike muri za coaster z’intore butore n’abacinyankoro ba FPR (abanyonzi bongeye gukomorerwa hafi y’impera za 2014, uko bigaragara, ku mpamvu z’ihindurwa ry’itegekonshinga ryo muri 2015, dore ko banagize uruhare rukomeye mu karasisi ko gusaba ko rihindurwa ngo Paul Kagame ahabwe uburenganzira bwo gukomeza gutegeka, we utuma amagare agenda, akavubira abahinzi imvura, kandi bakwitega ko igihe azaba atakibakeneye bazongera bagakumirwa); 

*gukoresha ingufu za leta mu gufunga amazu asanzwe akorerwamo n’abucuruzi nk’uko byagendekeye abakoreraga ahitwa “mu cyarabu” i Huye hagamijwe guhombya ba nyir’ayo mazu, kubonera abaherwe abakodesha imiturirwa yabo no kubashakira ibindi bibanza byo kubakamo amagorofa (zirikana ko bamwe muri ba nyir’ugufungirwa amazu bananirwa kubaka ibigezweho maze bagahatirwa kugurisha ibibanza abifite cyangwa bakabyamburwa);

*gukuraho amasoko bacururizagamo kandi ntibahabwe imyanya mu masoko mashya;

*no kubuza abasanzwe barangura umusaruro w’ibihingwa hagamijwe kwegurira isoko umuntu umwe mu karere cyangwa mu turere twinshi (ibi bituma uwahariwe isoko yishyiriraho ikiguzi kibereye inyungu yifuza, agahombya abaturage nta nkomyi).

11.Nguko uko ABIYUMVAMO KO BARUSHA ABANDI UBUNYARWANDA (Intore butore) barushaho kujya mbere, mu gihe ba “NSINANGUFI” barushaho gutindahara ari na ko birushaho kugaragara ko icyo benshi bafata nk’IGITONYANGA KIVOMVWA MU NGUNGURU BAGAMIJE KUYIKAMYA mu by’ukuri atari igitonyanga, ahubwo ari ibicuba bigamije kwihutisha irimburwa rya ba rubanda nyamwishi. Amaherezo abiringiraga kuzagobokwa n’ubwinshi bwabo bazisanga ari ba NYAMUKE kandi BARATINDAHAJWE, maze Intore butore zibyite kugabanya ubukene zinabiherwe IBIKOMBE n’IMIDARI mu ruhando rw’amahanga, n’abarokotse bitwe “ABASIGAJWE INYUMA N’AMATEKA,” nk’aho amateka ari umuntu ngo abe ariyo afite imyumvire n’imigirire bisigaza abandi inyuma!

12.Niba waraminuje cyangwa utarize bene ayo mashuri ahanitse ariko ukaba wifitiye impano karemano idasanzwe, waba warahombejwe na leta ya FPR mu buryo bumwe cyangwa ubundi, Imana yarayikurinze kugeza ubu ariko ukaba utazi niba utari mu batahiwe cyangwa rwose wiyumvamo umuhamagaro wo kwifatanya n’abababaye n’aho wowe waba usa n’aho uri ntakorwaho, zirikana ko abantu nkawe ari bake mu iyi isi ya Rurema nk’uko ubwiza na zahabu bitaba sesabayore. Wikwangiza impano yawe; wigurisha ubwiza bwawe umutanyu w’igitenge n’umunyenga mu ivatiri cyangwa ngo ugurane ubwenge bwawe amadegede n’ikidari. Impano yawe yishakishe UMUDENDEZO, UBWISANZURE n’AMAHIRWE ANGANA kuri bose.

13.Kubera ko impano yawe ishobora gufasha abandi gutahura vuba na bwangu imigambi mibisha ya FPR cyangwa ikabaha amikoro yo kubigeraho, ihutire kwibohora wowe ubwawe maze ujye mu mimerere yatuma ukoresha neza kurushaho iyo mpano mu gufasha abandi kwibohora ku ngoyi ya FPR. Zirikana ko n’ubwo imodoka yaba ifite moteur ikora neza byahebuje idashobora gukora urugendo itagira amapine n’ibijyanye nayo. N’aho ibyo byaba bihari, kuyiyobora byagorana iramutse idafite Volant n’ibindi. Inakenera lisansi iyiha imbaraga. Ni koko, imodoka ikenera ibintu byinshi kandi byose by’ingenzi mu mikorere yayo. Impano yawe nayo ishobora gutanga umusaruro urenze uwo wari uyitezeho iramutse yiyunze ku mpano z’abandi hagamijwe kwibohora kuruta uko wakomeza kuyiharira cyangwa kuyipfusha ubusa uyishyigikiza leta ya FPR yiyemeje guhonyora rubanda.

14.Witinda rero cyangwa ngo witinye; nta gushidikanya ko uri igisubizo n’ISHEMA rya rubanda niba wiyemeje kuba mu ruhande rw’abababaye, atari mu buryo bwo kwiyemeza kubibaberamo bo bituramiye, ahubwo mu buryo bwo kubasangiza (nk’abamaze kwinjira mu rugendo rwo kwibohora) impano yawe idasanzwe, yaba ari iyo muri muzika, muri politiki, mu buvuzi, mu by’umutekano n’ibindi.

Jean Leonard Seburanga

Photo6

*Seburanga J. Leonard ni umwalimu wahindutse impirimbanyi, umwenegihugu wahindutse impunzi, rubanda rugufi wiyemeje gukora politiki. Inyandiko z’ubushakashatsi yakoze zigaragara mu bitangazamakuru mpuzamahanga, birimo ibitangazwa na Elsevier, Springer, Taylor & Francis n’abandi. Yigishaga akanakora ubushakashatsi muri Kaminuza y’u Rwanda kugeza ahunze ubutegetsi bw’igitugu mu Ugushyingo 2015. Ubu aba mu gihugu cy’u Bubiligi.

NOTES

1Ku ya 12 Kanama 2016, ikiguzi cy’idolari ry’Amerika cyari amafaranga y’u Rwanda 790.54 (kurigura cyangwa “buying” mu cyongereza), n’aho igiciro cyaryo ari amafaranga y’u Rwanda 806.35 (kurigurisha cyangwa “selling”, mu cyongereza). Byakuwe kuri <<http://www.bnr.rw/index.php?id=89&tx_excratearch_excratearch%5Baction%5D=&tx_excratearch_excratearch%5Bcontroller%5D=ExchRateArchive&cHash=ee79272d4dce48107697c3ef24328f01 (accessed August 13, 2016)>>.

2Iyi mibare yakozwe hashigiwe ku gitekerezo ko agapaki k’udukarita 50 twa airtime ihwanye n’amafaranga y’u Rwanda 500 kamwe kamwe turangurwa amafaranga y’u Rwanda 23,950 mu tugari tw’icyaro nka Mugera ya Gatsibo.

3Reba inkuru yo mu kinyamakuru igihe ivuga iby’inyungu ku nguzanyo mu Rwanda <<http://www.mobile.igihe.com/ubukungu/iterambere/article/abadepite-bagaragarije-bnr-uburemere-bw-inyungu-zakwa-ku-nguzanyo-mu-mabanki (accessed August 13, 2016)>>

4Izina ryarahinduwe ku bw’umutekano wa nyiraryo

SOURCE :

https://muriho.blogspot.fr/

 

In POLITICS  

1 238 Responses to FPR na politiki ya « Nyunyuza Ujugunya » : Gahunda kirimbuzi yo guhombya nkana abacuruzi bose ba Nsinangufi !

  1. Hi, possibly i’m being a little off topic here, but I was browsing your site and it looks stimulating. I’m writing a blog and trying to make it look neat, but everytime I touch it I mess something up. Did you design the blog yourself?

  2. Nice blog. Could someone with little experience do it, and add updates without messing it up? Good information on here, very informative.

  3. Toujours aussi bien Dokkan avec le temps, je passe toujours de bon moment à jouer merci à Akatsuki Inc. et Bandai Namco.

  4. I would like to see much more posts like this!.. Excellent weblog btw! reis Subscribed..

  5. Segundo esse amostra, os laivos de aflição estimulariam conjunto com amparo
    pela amígdala. http://thehottesttime.com/xe/?document_srl=1291250

  6. Very nice post. I simply stumbled upon your weblog and
    wished to mention that I’ve really loved surfing around
    your blog posts. After all I’ll be subscribing
    for your rss feed and I hope you write once more
    very soon!

  7. Cherished is likely to be what people say about your comments.

  8. Aw, this was a very nice post. In idea I wish to put in writing like this moreover taking time and precise effort to make an excellent article! I procrastinate alot and by no means seem to get something done.

  9. I simply want to tell you that I am new to blogs and really savored you’re blog site. Almost certainly I’m planning to bookmark your blog post . You absolutely have excellent writings. Appreciate it for revealing your web-site.

  10. I just want to say I’m new to blogging and actually savored this web site. Likely I’m planning to bookmark your site . You really have outstanding stories. Many thanks for sharing with us your blog site.

  11. I just want to say I am just all new to blogging and honestly savored your website. Probably I’m likely to bookmark your site . You absolutely come with excellent well written articles. Thank you for revealing your blog.

  12. This is the wave – the big wave.

  13. ecuci2u.com Scr888 best casino bet now!

  14. There are some serious financial ramifications here.

  15. I’d need to talk to you here. Which isn’t something Which i do! I enjoy to reading a post that need to get individuals to feel. Also, thank you for permitting me to comment!

  16. Good blog you have got here.. It’s difficult to find good quality writing like yours nowadays. I honestly appreciate people like you! Take care!!|

  17. I’ll right away snatch your rss feed as I can’t to find your e-mail subscription link or e-newsletter service. Do you’ve any? Kindly allow me understand in order that I may just subscribe. Thanks.|

  18. What’s Happening i’m new to this, I stumbled upon this I’ve found It positively useful and it has aided me out loads. I hope to contribute & help other users like its aided me. Great job.

  19. Thank you for all the information was very accurate, just wondering if all this is possible.~

  20. Please let me know if you’re looking for a article author for your site. You have some really great posts and I think I would be a good asset. If you ever want to take some of the load off, I’d absolutely love to write some material for your blog in exchange for a link back to mine. Please shoot me an email if interested. Regards!|

  21. Greetings, have tried to subscribe to this websites rss feed but I am having a bit of a problem. Can anyone kindly tell me what to do?’

  22. I am continuously web surfing for ideas that may benefit me.
    And I have found yours. Thanks a bunch!

  23. Hey, you employed to write magnificent, but the final few posts have been kinda uninteresting… I miss your wonderful writings. Past numerous posts are just a small bit out of track! come on!

  24. When I get lace frontal https://www.youtube.com/watch?v=ny8rUpI_98I, I will once all over again purchase them.

  25. It’s practically impossible to find knowledgeable males and women with this subject, and you sound like there’s far more that you are referring to! Thanks

  26. It iis tthe besdt timke tto make soe pllans ffor the loner
    term annd itt iss time too bee happy. I hav lewarn this submit and iif I maay I wish tto counsesl youu
    ffew intersting thinbgs or advice. Matbe youu could wfite next
    artyicles rewgarding this article. I desire to lewarn moire issus aproximately it!
    It’s appropriate timke to mke some plns ffor the future annd it’s timee tto be happy.
    I’ve reaad thiss poswt andd iif I could I desirte too suggest
    yoou ffew intteresting thigs or advice. Perhapos yoou ccan wrikte next arrticles
    refeering too thhis article. I wish too read morfe thjings abojt it!
    I just couyld noot leavve your web site before
    suggesating thqt I really enmjoyed thhe standard innfo aan individual proovide onn
    ypur guests? Is gonna bbe badk ssteadily iin orrder to chgeck up onn neww posts http://foxnews.org

  27. A wholly agreeable point of view, I think primarily based on my own experience with this that your points are well made, and your analysis on target.

  28. Teammates opponents recognition yi performance: has the power to gain a foothold
    russell westbrook shoes http://www.russellwestbrookshoes.com

  29. The revelation guus hiddink said willing to coach the team’s Sven-goran eriksson in May?
    lebron 14 shoes http://www.lebron-14.com

  30. The champions league – lead cristiano ronaldo bell 2 assists 5-1 victory over real Madrid
    ultra boost adidas http://www.ultraboostadidas.us

  31. The champions league – lead cristiano ronaldo bell 2 assists 5-1 victory over real Madrid
    lebron james jersey http://www.lebron-james-jersey.com

  32. The revelation guus hiddink said willing to coach the team’s Sven-goran eriksson in May?
    adidas nmd runner http://www.adidasnmdshoes.us.com

  33. Barcelona poaching peg Manchester united 1 small method model and name the wizards to dig the premier league
    curry 1 http://www.curry-1.com

  34. Long legs stunner love to wear basketball shoes she was huang shark fans
    yeezy boost 350 v2 http://www.yeezyboost350v2.us

Laisser un commentaire

Votre adresse de messagerie ne sera pas publiée.