AFRICANA BUFFALO Ltd v. RWANDA REVENUE AUTHORITY

# AFRICANA BUFFALO Ltd v. RWANDA REVENUE AUTHORITY

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-12-20 - Case/document no.: RCOMAA00089/2022/CA - Collection: Court of Appeal

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AFRICANA BUFFALO Ltd v. RWANDA REVENUE AUTHORITY [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA00089/2022/CA (Kamere, P.J.) 20 Ukuboza 2024] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gusubirishamo urubanza ingingo nshya – Ikimenyetso gishya cyatuma urubanza rusubirishwamo ingingo nshya – Ni ikimenyetso ukiburanisha agaragariza urukiko ko cyari gisanzwe gihari igihe yaburanaga ariko atabizi, ndetse ko yagishatse mbere y’uko hacibwa urubanza asubirishamo ingingo nshya akakibura. Incamake y’ikibazo: Africana Buffalo Ltd yareze Rwanda Revenue Authority (RRA) mu Rukiko rw’Ubucuruzi isaba ko umusoro yaciwe na RRA uteshwa agaciro kuberako yawuciwe mu buryo bunyuranyije n’amategeko. Urukiko rwaciye urubanza rwemeza ko ikirego cyayo nta shingiro gifite, maze ijuririra mu Rukiko Rukuru rw’Ubucuruzi ivuga ko mu kwemeza umusoro yaciwe, Urukiko rwirengagije ikimenyetso yatanze kigaragaza ibiciro byari gushingirwaho acibwa uwo musoro no kuba RRA yategekwa kugaragaza ibiciro yahereyeho ibara uwo musoro. RRA yisobanuye ivuga ko mu kubara uwo musoro yashingiye ku biciro by’abandi bacuruzi bacuruza inzoga zimwe nka Africana n’ubwo bitemewe n’amategeko kugaragaza amakuru ajyanye n’ubucuruzi bw’abandi. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bwa Africana bufite ishingiro kuri bimwe, ko umusoro yaciwe uvanyweho maze rumutegeka kwishyura umusoro ungana na 22.051.186Frw aho kwishyura uwo yari yaciwe mbere na RRA ungana na 250.212.621Frw, maze ukemezwa n’Urukiko rw’Ubucuruzi. Iki cyemezo RRA yakijuririye mu Rukiko rw’Ubujurire maze rwemeza ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ibimenyetso byerekana ibiciro RRA yashingiyeho ibara umusoro waciwe Africana Buffalo Ltd, ahubwo rushingira ku bimenyetso byatanzwe mu buryo bunyuranyije n’amategeko, rwemeza ko ubujurire bwatanzwe na RRA bufite ishigiro, ko imikirize y’urubanza RCOMA 00643/2018/HCC ihindutse mu ngingo zayo zose, ko Africana Buffalo Ltd yishyura RRA umusoro ku byaguzwe n’umusoro ku nyongeragaciro, ungana na 250.212.621Frw. Africana Buffalo Ltd yasubirishijemo ingingo nshya urwo rubanza RCOMAA00087/2019/CA rwaciwe n’Urukiko rw’Ubujurire ivuga ko yabonye ikimenyetso gishya kikaba ari icyemezo cya Komiseri Mukuru wa RRA nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021, ko kandi icyo kimenyetso ari gishya kuko cyari gisanzwe gihari ariko itabasha kukibona. N’ubwo kibonetse nyuma yicibwa ry’urubanza rusubirishwamo ingingo nshya, ariko gikubiyemo ukuri ku giciro cyari gushingirwaho ibarirwa umusoro. Muri uru rubanza RCOMAA00089/2022/CA rusubirishamo urubanza ingingo nshya, Rwanda Revenue Authority yatanze inzitizi yo kutakira ikirego cya Africana kuko yagitanze impitagihe ndetse n’ikimenyetso ishingiraho ingingo nshya ntabwo ari gishya, kuko icyo giciro ivuga ko yamenye ari uko imaze gushyikirizwa icyemezo cya Komiseri Mukuru ku bujurire bwe bitafatwa nk’ukuri, dore ko yari yarakigaragarijwe mbere mu nyandiko isoza igenzura. Uru Rukiko rw’Ubujurire rwabanje gusuzuma ikibazo kijyanye no kumenya niba ibihe byo gusubirishamo ingingo nshya urubanza RCOMAA00087/2019/CA byarubahirijwe kuko ku wa 29/12/2020 Africana ikimara kubona inyandiko isoza igenzura, yasanze yaraciwe umusoro hagendewe ku biciro by’abandi bacuruzi bacuruza inzoga nk’izayo, maze ijuririra Komiseri Mukuru wa RRA kugira ngo agaragaze ibiciro nyakuri yacururizagaho izo nzoga. Ubujurire bwayo bwarasubijwe mu cyemezo nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 kigaragaza igiciro agomba kubarirwaho gitandukanye n’icyo RRA yashingiyeho imuca umusoro, ibishingiraho itanga ikirego gisubirishamo ingingo nshya kugira ngo icibwe umusoro hagendewe ku giciro nyakuri yacururizagaho. Ivuga kandi ko icyo kirego yagitanze mu buryo bukurikije amategeko, kuko yagitanze mu gihe cy’amezi abiri ihawe icyo cyemezo na Komiseri Mukuru wa RRA. Rwanda Revenue Authority ivuga ko iki kirego kitakwakirwa kuko cyarengeje igihe cyo gutangwa giteganywa n’amategeko. Isobanura ko ibyo Africana ivuga atari ukuri kuko imaze guhabwa ibaruwa

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isoza igenzura yakiriye ku wa 29/12/2020, ikamenya ko ikubiyemo igiciro cyashingiweho icibwa umusoro, yari guhita itanga ikirego gisubirishamo urubanza ingingo nshya kandi ikubahiriza igihe cy’amezi abiri ateganywa n’itegeko, aho gutegereza icyemezo cya Komiseri itari izi igihe kizatangirwa. Nyuma yo gusuzuma icyo kibazo Urukiko rugasanga Africana yarasubirishijemo urubanza ingingo nshya ikurikije ibihe biteganywa n’itegeko, rwasuzumye niba icyemezo nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 ari ingingo nshya yashingirwaho urubanza rwemererwa gusubirishwamo. Kuri iki kibazo Africana isaba ko ikirego cye cyakwakirwa maze igacibwa umusoro w’ukuri kuko igiciro cyari gushingirwaho abarirwa umusoro cyari kitaratangazwa na Komiseri Mukuru wa RRA n’ubwo uko yari kubarirwa umusoro kwari gusanzwe guhari. Bivuze ko kiriya cyemezo ari kimenyetso gishya kuko cyari gisanzwe gihari ariko kitabasha kuboneka. RRA ivuga ko icyemezo cya Komiseri Mukuru wa RRA, kitashoboraga gufatwa ko ari gishya, kuko cyabonetse nyuma y’icibwa ry’urubanza RCOMAA00087/2019/CA rusubirishwamo ingingo nshya. Africana ntishobora kuvuga ko ari gishya kuko kitari gisanzwe kiriho mu gihe itashoboraga kukibona cyangwa kukigeraho, bitewe n’uko cyari kitarabaho, bityo uru Rukiko rukaba rugomba kwemeza ko ikirego cya Afrikana gisaba gusubirishamo urubanza ingingo nshya, kitakiriwe. Incamake y’icyemezo: Ni ikimenyetso ukiburanisha agaragariza urukiko ko cyari gisanzwe gihari igihe yaburanaga ariko atabizi, ndetse ko yagishatse mbere y’uko hacibwa urubanza asubirishamo ingingo nshya akakibura. Bityo, icyemezo cya Komiseri nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 si ikimenyetso gishya cyatuma urubanza RCOMAA00087/2019/CA rusubirishwamo ingingo nshya, kuko kitari gisanzwe gihari ubwo rwacibwaga, bikagaragazwa n’uko cyanditswe nyuma y’uko urwo rubanza ruciwe. Inzitizi yo kutakira ikirego, ifite ishingiro. Amagarama aherera ku isanduku ya Leta. Amategeko yashingiweho: Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 111, 170 n’iya 171. Imanza zifashishijwe: RS/INJUST/RCOM 00010/2021/SC, Elyon Expert International Ltd v. Fantastic Investment Group Ltd, rwaciwe n’Urukiko rw’Ikirenga ku wa 14/04/2022. Urubanza I. IMITERERE Y’URUBANZA [1] Africana Buffalo Ltd ikora ubucuruzi bw’inzoga yareze Rwanda Revenue Authority (RRA) mu Rukiko rw’Ubucuruzi, ikirego gihabwa RCOM01273/2018/TC, ivuga ko yaciwe umusoro mu buryo bunyuranyije n’amategeko, kuko itahawe igihe cyo kwisobanura ndese icibwa umusoro hashingiwe ku itegeko ridakwiye, no kuba uwo musoro warabariwe ku giciro cyo hejuru, isaba Urukiko gutesha agaciro umusoro yaciwe. [2] Urukiko rw’Ubucuruzi rwaciye urwo rubanza, rwemeza ko ikirego cya Africana Buffalo Ltd nta shingiro gifite, ko umusoro wa 250.212.621Frw yaciwe ugumaho, ruyitegeka kwishyura RRA 500.000Frw y’igihembo cya Avoka.

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[3] Africana Bufalo Ltd yajuririye iyo mikirize y’urubanza mu Rukiko Rukuru rw’Ubucuruzi, ikirego gihabwa RCOMA 00643/2018/HCC, inenga ko mu kwemeza umusoro yaciwe Urukiko rwirengagije ikimenyetso rwashyikirijwe cya “declarations” zigaragaza ibiciro byagurishirizwagaho inzoga mu kwezi kwa munani 2017, ko kandi ibyo biciro aribyo byari gushingirwaho mu kubara umusoro yagombaga gucibwa wo kuva ku wa 13/01/2017 kugeza mu kwa 9/2017, no kuba RRA yaragombaga gutegekwa kugaragaza ibiciro yahereyeho ibara uwo musoro. [4] RRA yireguye ivuga ko mu kubara umusoro waciwe Africana Buffalo Ltd, hashingiwe ku biciro by’abandi bantu bacuruza inzoga nk’izo Africana Buffalo Ltd icuruza aho gushingira kuri “factures” kuko ntazagaragajwe cyane ko yacuruzaga itazitanga, hashingirwa kandi ku giciro cyo ku ruganda; ivuga kandi ko bitari ngombwa ko Africana Buffalo Ltd igaragarizwa amakuru ajyanye n’ubucuruzi bw’abandi basoreshwa kuko bitemewe n’amategeko, ko icyo yagaragarijwe ari uburyo habazwe umusoro yaciwe; ko kandi kuba yaracuruzaga nta facture itanga, nayo yari ifite inshingano zo kugaragaza ibiciro by’abandi bacuruzi bacuruza inzoga nk’izayo, kugira ngo bibe aribyo bishingirwaho habarwa umusoro igomba gucibwa. [5] Ku wa 21/06/2019, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bwa Africana Buffalo Ltd bufite ishingiro kuri bimwe, ko imikirize y’urubanza rwajuririwe ihindutse, ko umusoro yaciwe na RRA ukemezwa n’Urukiko rw’Ubucuruzi uvanweho, ikaba igomba kwishyura umusoro ungana na 22.051.186Frw kandi ko nta ruhande ruha urundi indishyi kuri urwo rwego. [6] RRA yajuriye mu Rukiko rw’Ubujurire, ikirego cyandikwa kuri RCOMAA00087/2019/CA. Ivuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga gutesha agaciro ibyashingiweho Africana Bufallo Ltd icibwa umusoro, kuko itigeze ikora imenyekanisha, ikaba nta n’inyemezabuguzi yatangaga ko kandi ibyo aribyo byari guherwaho ibarirwa umusoro igomba gutanga, bituma isoreshwa hashingiwe ku makuru yavanywe ku bakora ibisa n’ibyo ikora, ko rero Urukiko rw’Ubujurire rukwiye kwemeza ko umusoro yaciwe ufite ishingiro, rukagenera RRA amafaranga y’ibyagiye ku rubanza. [7] Africana Buffalo Ltd yireguye ivuga ko n’iyo iza kuba itarakoze imenyekanisha, RRA yari gushingira ku rindi menyekanisha yakoze kuko inyandiko zaryo yari izifite. [8] Ku wa 17/07/2020, Urukiko rw’Ubujurire rwasesenguye ibyagaragajwe na buri ruhande, rusanga Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso byerekana ibiciro RRA yashingiyeho ibara umusoro waciwe Africana Buffalo Ltd, ahubwo rushingira ku bimenyetso byatanzwe mu buryo bunyuranyije n’amategeko, rwemeza ko ubujurire bwatanzwe na RRA bufite ishigiro, ko imikirize y’urubanza RCOMA00643/2018/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 21/06/2019 ihindutse mu ngingo zayo zose, ko Africana Bufalo Ltd yishyura RRA umusoro ku byaguzwe n’umusoro ku nyongeragaciro, ungana na 250.212.621Frw. Ruyitegeka kwishyura RRA 800.000Frw, akubiyemo ikurikiranarubanza n’igihembo cy’Avoka no kuyisubiza amafaranga y’ingwate y’amagarama yatanze irega. [9] Nyuma y’icibwa ry’urubanza RCOMAA00087/2019/CA, Africana Buffalo Ltd ivuga ko yabonye ingingo nshya, maze ku wa 22/06/2021 ishingiye ku ngingo ya 171 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, isubirishamo urwo rubanza ingingo nshya, ivuga ko ikimenyetso gishya yabonye ari icyemezo cya Komiseri Mukuru wa RRA nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021, ko kandi icyo kimenyetso ari gishya kuko cyari gisanzwe gihari ariko itabasha kukibona, kuko yari itaragihabwa na Komiseri Mukuru wa RRA, ko n’ubwo cyanditswe nyuma y’uko hacibwa urubanza isubirishamo ingingo nshya, ariko ko ukuri kugikubiyemo ku bijyanye n’igiciro cyari gushingirwaho ibarirwa umusoro, kwari gusanzwe guhari ariko kutaragaragazwa na Komiseri Mukuru.

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[10] Mu kwiregura kwa RRA yatanze inzitizi yo kutakira ikirego gisubirishamo urubanza ingingo nshya, ngo kuko cyatanzwe impitagihe, no kuba ikimenyetrso gishingirwaho ingingo shya atari gishya. Isobanura ko ibivugwa na Africana Buffalo Ltd ko ibiciro byagombaga gushingirwaho habarwa umusoro yabimenye imaze gushyikirizwa icyemezo cya Komiseri Mukuru ku bujurire bwe bitafatwa nk’ukuri, kuko icyo giciro yari yarakigaragarijwe mbere mu nyandiko isoza igenzura yamenyeshejwe ku wa 29/1/2020 (Reba page ya 3 n’iya 4 y’iyo nyandiko), ikabona iyi tariki Africana Buffalo Ltd yakiriyeho iyo baruwa ariyo yari guheraho itanga ikirego gisubirishamo urubanza ingingo nshya, maze ikubahiriza amezi abiri (2) yo gutanga icyo kirego abazwe kuva ibonye iyo baruwa. Ariko ko kuva ihawe iyo baruwa kugeza ku wa 22/06/2021 iregera Urukiko, amezi abiri ateganywa n’itegeko yari yararenze, kuko hari hashize amezi atandatu. Ivuga kandi ko n’ubwo ikirego cyaba cyaratanzwe mu bihe biteganywa n’itegeko, isanga n’ubundi kidakwiye kwakirwa kuko idashobora kuvuga ko iyo nyandiko isoza igenzura itari isanzwe iyizi kuko ariyo yashingiyeho ijurira RRA. Inasaba 3.000.000Frw y’igihembo cya Avoka n’ibyatanzwe mu rubanza. [11] Ikirego cyanditswe kuri RCOMAA00089/2022/CA, iburanisha ry’urubanza riba ku wa 09/12/2024, Africana Buffalo Ltd ihagarariwe na Me Kayitare Paul naho RRA ihagarariwe na Me Twahirwa Jean Baptiste. [12] Hashingiwe ku mpaka ziri mu rubanza, Urukiko rurasuzuma ibibazo bikurikira: - Kumenya niba ibihe byo gusubirishamo ingingo nshya urubanza RCOMAA00087/2019/CA byarubahirijwe; - Kumenya niba icyemezo nimero 164/2021/CG/LS&BA/RRA cyo kuwa 23/04/2021 ari ingingo nshya yashingirwaho urubanza rwemerwa gusubirishwamo; - Ibijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa n’ababuranyi. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1. Kumenya niba ibihe byo gusubirishamo ingingo nshya urubanza RCOMAA00087/2019/CA byarubahirijwe [13] Me Kayitare Paul avuga ko ikimenyetso Africana Buffalo Ltd ahagararariye yashingiyeho isubirishamo urubanza ingingo nshya ari icyemezo nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 cya Komiseri Mukuru wa RRA yafashe ku bujurire bwa Africana Buffalo Ltd ku bijyanye n’igiciro cyashingiweho icibwa umusoro, ko ku wa 29/12/2020 ikimara kubona inyandiko isoza igenzura, yasanze yaraciwe umusoro hagendewe ku biciro by’abandi bacuruzi bacuruza inzoga nk’izayo, maze ijuririra Komiseri Mukuru wa RRA kugira ngo agaragaze ibiciro nyakuri yacururizagaho izo nzoga, ko ku rupapuro rwa gatatu (3) igika cya gatatu (3) by’icyo cyemezo Komiseri Mukuru yagaragaje ko igiciro cy’inzoga za Africana ari 730 Frw kuri litiro imwe, maze ishingiye ku gihe yaboneye icyo cyemezo (ku wa 23/04/2021) itanga ikirego gisubirishamo urubanza ingingo nshya, kugira ngo icibwe umusoro hagendewe ku giciro nyakuri yacururizagaho, ko kandi kuva ihawe icyo cyemezo kugeza ku wa 22/06/2021 itannga ikirego hubahirijwe igihe cy’amezi abiri giteganywa n’itegeko. [14] Me Twahirwa Jean Baptiste uhagarariye RRA avuga ko iki kirego cyo gusubirishamo urubanza ingingo nshya kidakwiye kwakirwa, kuko cyatanzwe amezi abiri ateganywa n’itegeko yararenze, akabishingira ko ibivugwa na Africana Buffalo Ltd ko ibiciro byagombaga gushingirwaho icibwa umusoro yabimenye ku wa 23/04/2021 imaze guhabwa icyemezo na Komiseri Mukuru wa RRA atari ukuri, kuko icyo giciro yari isanzwe ikizi kuko ari cyo yari yaragaragarijwe mu ibaruwa isoza igenzura yakiriye ku wa 29/12/2020, (Reba page ya 3 n’iya 4 y’iyo nyandiko isoza igenzura), bivuze ko ikimara guhabwa iyo baruwa ku wa 29/12/2020 ikamenya ko ikubiyemo igiciro cyashingiweho icibwa umusoro, yari guhita itanga ikirego gisubirishamo urubanza ingingo nshya kandi ikubahiriza igihe cy’amezi abiri

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ateganywa n’itegeko, aho gutegereza icyemezo cya Komiseri itari izi igihe kizatangirwa, ko rero kuva ku wa 29/12/2020 yakiriye iyo baruwa kugeza ku wa 22/06/2021 itanga iki kirego, hari hashize amezi atandatu, Agasaba ko iki kirego kitakwakirwa kuko cyarengeje igihe cyo gutangwa. [15] Me Kayitare Paul yabajijwe niba koko ibikubiye muri iyo baruwa isoza igenzura aribyo bikubiye mu cyemezo cya Komiseri nk’uko cyavuzwe, asubiza yemera ko ari byo ariko ko iyo baruwa isoza igenzura yari agateganyo ibiyikubiyemo bigishobora kujuririrwa bikaba byahindurwa, ari nayo mpamvu Africana Buffalo Ltd yajuririye kwa Komiseri Mukuru wa RRA, ko kandi ibiciro Komiseri yagaragaje muri icyo cyemezo ari byo bihamya ko Africana Buffalo Ltd yabariwe umusoro ku giciro kitari icyayo, ko kandi Komiseri Mukuru nta kintu yigeze amufasha ngo umusoro yaciwe ugabanuke kandi yari yamaze kugaragaza ko yabariwe umusoro ku giciro kiri hejuru. Asoza avuga ko ibihe byo gutanga ikirego bitari kubarwa kuva hatanzwe ibaruwa isoza igenzura, kuko iyo baruwa ataricyo kimenyetso cyashingiweho hatangwa iki kirego gisubirishamo urubanza ingingo nshya. UKO URUKIKO RUBIBONA [16] Ingingo ya 171 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: igihe ntarengwa cyo kuregera gusubirishamo urubanza ingingo nshya rwaciwe burundu ni amezi abiri (2), kuva igihe impamvu ituma urwo rubanza rusabirwa gusubirwamo yabonekeye. [17] Urukiko rurasanga icyo RRA ishingiraho ivuga ko Africana Buffalo Ltd yarengeje amezi abiri yo gutanga ikirego, ari uko ibiciro byagombaga kubarirwaho imisoro nk’uko bikubiye mu cyemezo cya Komiseri nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 (ikimenyetso gishya) Africana Buffalo Ltd yari isanzwe ibizi kuko yabimenyeshejwe mu ibaruwa isoza igenzura yakiye ku wa 29/12/2020, ikavuga ko ibihe byo gusubirishamo urubanza ingingo nshya bikwiye kubarwa kuva igihe yahabwaga iyo baruwa isoza igenzura, kuko aricyo gihe yamenyeye impamvu ubu ishingiraho isubirishamo urubanza ingingo nshya. [18] Urukiko rurasanga kandi mu miburanire ya Africana Bufallo Ltd yo ivuga ko ibihe bikwiye kubarwa kuva ibonye ikimenyetso gishya yo yahisemo gushingiraho, ko ibihe bitabarwa hashingiwe ku gihe yaherewe ibaruwa isoza igenzura kuko iyo baruwa atariyo yashingiyeho isubirishamo urubanza ingingo nshya, ko kandi yajuririye iyo baruwa isoza igenzura kuko itemeraga ibiyikubiyemo. [19] Mu gusesengura iyi miburanire igahuzwa n’ibiteganywa n’ingingo y’itegeko yibukijwe haruguru, Urukiko rusanga Africana Buffalo Ltd itaremeye ibikubiye mu ibaruwa isoza igenzura nk’uko yagaragajwe, nk’uko amategeko abiyemerera ijurira ibiyikubiyemo kwa Komiseri Mukuru wa RRA, Africana Buffalo Ltd ikaba rero itari gutanga ikirego gisubirishamo urubanza ingingo nshya ishingiye ku kimenyetso cy’ibaruwa isoza igenzura kandi itarayemeraga nk’ikimenyetso cyagaragaza ukuri kw’ibyo iburana; ikaba kandi itakorerwa amahitamo ku kimenyetso yashingiraho irega mu gihe yo ubwayo yivugira ko icyo yahisemo ari ibararuwa ya Komiseri Mukuru yo ku wa 23/04/2021. [20] Bityo Urukiko rurasanga ku wa 23/04/2021 ubwo Komiseri yafataga icyemezo nimero 164/2021/CG/LS&BA/RRA Africana Buffalo Ltd yahisemo nk’ikimenyetso gishya irega ishingiyeho, ariho hakwiye gushingirwaho habarwa ibihe byo gutanga ikirego gisubirishamo urubanza ingingo nshya, byahuzwa n’igihe iki kirego cyatangiwe ku wa 22/06/2021, Urukiko rukanzura ko Africana Buffalo Ltd yubahirije igihe cy’amezi abiri cyo gutanga ikirego gisubirishamo urubanza ingingo nshya nk’uko ingingo y’itegeko yibukijwe haruguru ibiteganya. 2. Kumenya niba icyemezo nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 ari ingingo nshya yashingirwaho urubanza rwemererwa gusubirishwamo

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[21] Me Kayitare Paul uhagararaiye Africana Buffalo Ltd avuga ko icyemezo cya Komiseri Mukuru cyo ku wa 23/04/2021 ari ikimenyetso gishya kuko cyari gisanzwe gihari ariko kitabasha kuboneka, kuko cyari kitaratangwa na Komiseri Mukuru wa RRA, ko n’ubwo cyanditswe nyuma y’uko haciwe urubanza rusubirishwamo, ariko ko ukuri kugikubiyemo ku bijyanye n’igiciro cyari gushingirwaho Africana Buffalo Ltd ibarirwa umusoro, kwari gusanzwe guhari ariko kutaragaragazwa na Komiseri Mukuru. Agasobanura ko ubwo Komiseri Mukuru yari amaze kugaragaza ukuri aribwo ingingo nshya yabonetse, bityo ko ikirego cya Africana Buffalo Ltd cyakwakirwa maze igacibwa umusoro w’ukuri. [22] Me Twahirwa Jean Baptiste uhagarariye RRA yireguje ko ukurikije ibituma ikimenyetso kitwa gishya nk’uko bikubiye mu ngingo ya 170 y’Itegeko No 22/2018 ryo ku w 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asanga icyemezo cya Komiseri Mukuru wa RRA nk’uko cyavuzwe, kidashobora gufatwa ko ari gishya, kuko cyabonetse nyuma y’icibwa ry’urubanza RCOMAA00087/2019/CA rusubirishwamo ingingo nshya, bikagaragazwa n’uko cyanditswe ku wa 23/04/2021 kandi urubanza rusabirwa gusubirwamo rwari rwaraciwe ku wa 17/07/2020, ko rero ibyo bigaragaza ko kitari gisanzwe kiriho. Asoza avuga ko Africana Buffalo Ltd idashobora kuvuga ko icyo kimenyetso ari gishya ngo kuko itashoboraga kukibona cyangwa kukigeraho, bitewe n’uko itari kukibona/kukigeraho kandi cyari kitarabaho, ko rero Urukiko rukwiye kwemeza ko ikirego gisubirishamo urubanza ingingo nshya kitakiriwe. UKO URUKIKO RUBIBONA [23] Ingingo ya 170, agace ka 3o, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibi ibikurikira: urubanza rushobora gusubirishwamo ingingo nshya iyo kuva aho urubanza ruciriwe, habonetse ikimenyetso gishya kimara impaka kigaragaza neza akarengane katewe n’urubanza rusabirwa gusubirwamo. Naho igika kibanziriza icya nyuma cy’iyo ngingo kigateganya ibi bikurikira: haseguriwe ibivugwa mu gace ka gatatu (3) k'iyi ngingo, ikimenyetso gishya ni ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga. [24] Urukiko rw’Ikirenga mu rubanza RS/INJUST/RCOM00010/2021/SC rwaciwe ku wa 14/04/2022, haburana Elyon Expert International Ltd na Fantastic Investment Group Ltd, mu gika cya 28 cyarwo, rwasobanuye ko ikirego gisubirishamo urubanza ingingo nshya kitakirwa iyo impamvu gishingiraho zari zisanzwe zizwi n’ugitanga, kandi ko no mu mpamvu umuburanyi yari azi hakwiye gushyirwamo n’ibimenyetso atashatse urubanza rusabirwa gusubirishwamo rutaraba ndakuka kandi yarashoboraga kubibona, nko mu gihe umuburanyi yirengagije kwiyambaza urwego rwa Leta ngo rumuhe amakuru yari akenewe mu rubanza. [25] Nk’uko byakomeje kugarukwaho mu bika byabanje, urubanza rusubirishwamo ingingo nshya rwaciwe ku wa 17/07/2020, ikimenyetso gishya kivugwa kigizwe n’icyemezo cya Komiseri Mukuru gihabwa Africana Buffalo Ltd ku wa 23/04/2021. [26] Mu miburanire ya Africana Buffalo Ltd ivuga ko icyo ari ikimenyetso gishya ariko ko itabashaga kukigeraho ngo kuko Komiseri Mukuru yari ataracyandika, ko n’ubwo cyanditswe nyuma y’uko hacibwa urubanza rusubirishwamo ingingo nshya, ngo ariko ukuri kugikubiyemo kwari gusanzwe guhari habura gusa ko kuagaragazwa na Komiseri. [27] Dosiye igaragaza ko kuva mu Rukiko rw’Ubucuruzi kugera mu Rukiko Rukuru rw’Ubucuruzi, hagiye hagarukwa cyane ku giciro cyashingiweho Africana Buffalo Ltd icibwa umusoro, aho yavugaga ko yabariwe imisoro ku giciro cyo hejuru naho RRA yo ikavuga ko Africana Buffalo Ltd yabariwe umusoro hagendewe ku giciro cy’abandi bacuruzaga inzoga nk’izayo.

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[28] Urukiko ruraanga icyemezo cya Komiseri nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 atari ikimenyetso gishya cyatuma urubanza rusubirishwamo ingingo nshya, kuko kitari gisanzwe gihari ubwo hacibwaga urwo rubanza rusubirishwamo ingingo nshya, bikagaragazwa n’uko cyanditswe nyuma y’uko urwo rubanza ruciwe. [29] Urukiko rusanga kandi Africana Buffalo Ltd yivugira ko ibikubiye muri icyo cyemezo byari bisanzwe bihari ariko Komiseri atarabyemeza, bityo rero kuba ibikubiye muri icyo cyemezo, Africana Buffalo Ltd yari ibifiteho amakuru, ariko ikivutsa kwihutisha kwiyambaza Komiseri wa RRA kugira ngo amuhe ikimenyetso gihamya ayo makuru yari isanzwe izi, ndetse ngo bishyikirizwe Urukiko mu gihe rwari rukirimo kuburanisha urubanza isubirishamo ingingo nshya mbere y’uko ruruca, ahubwo igahitamo kwiyambaza Komiseri wa RRA urwo rubanza rwaramaze gucibwa burundu, ibyo nabyo bigaragaza ko icyo kimenyetso kitujuje ibisabwa kugira ngo kibe ingingo nshya yashingirwaho urubanza rwemererwa gusubirwamo, kuko ukiburanisha atagaragaza ko yagishatse mbere y’uko hacibwa urubanza asubirishamo ingingo nshya akakibura nk’uko byatanzweho umurongo mu rubanza rwibukijwe haruguru. [30] Rushingiye kuri iryo sesengura no ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza rwavuzwe haruguru, Urukiko rurasanga icyemezo cya Komiseri nimero 164/2021/CG/LS&BA/RRA cyo ku wa 23/04/2021 atari ingingo nshya yatuma ikirego cyo gusibirishamo urubanza ingingo shya cyakirwa, bityo iki kirego kikaba kitagomba kwakirwa. Ibijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya avoka asabwa n’ababuranyi. [31] RRA ishingiye ku biteganywa n’ingingo ya 111 y’Itegeko No 22/2018 ryo ku w 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, yasabye 3.000.000Frw y’igihembo cya avoka n’ibyatanzwe kuri uru rubanza guhera rutangiye kugeza uyu munsi. [32] Africana Buffalo Ltd ivuga ko aya mafaranga adafite ishingiro kuko iki kirego cyayo gifite ishingiro. UKO URUKIKO RUBIBONA [33] Ingingo ya 111 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibi bikurikira: ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe. [34] Urukiko rushingiye ku biteganywa n’iyi ngingo, no ku kuba ikirego cya Africana Buffalo Ltd kitakiriwe, ikwiye gucibwa amafaranga y’igihembo cy’avoka n’ibyagiye ku rubanza asabwa na RRA, ariko igahabwa angana na 500.000Frw kuri uru rwego, agenwe mu bushishozi bw’Urukiko hashingiwe ku kuba ayasabwe na RRA ari umurengera cyane cyane ugereranyije no kuba uru rubanza rurangiriye kuri iki cyemezo cyo kutakira ikirego. III. ICYEMEZO CY’URUKIKO [35] Rwemeje ko inzitizi yo kutakira ikirego cya Africana Buffalo Ltd yatanzwe na Rwanda Revenue Authority (RRA) ifite ishingiro. [36] Rwemeje kutakira ikirego cya Africana Buffalo Ltd gisubirishamo ingingo nshya urubanza RCOMAA 00087/2019/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 17/07/2020.

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[37] Rutegetse Africana Buffalo Ltd kwishyura Rwanda Revenue Authority (RRA) amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’ikurikiranarubanza kuri uru rwego. [38] Ruvuze ko amafaranga yatanzweho ingwate y’amagarama y’uru rubanza ahwanye n’ibyarukozwemo.