AIRTEL RWANDA LTD v. RWANDA REVENUE AUTHORITY

# AIRTEL RWANDA LTD v. RWANDA REVENUE AUTHORITY

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2018-11-09 - Case/document no.: RCOMA 00137/2018/CHC/HCC - Collection: Commercial High Court

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AIRTEL RWANDA LTD v. RWANDA REVENUE AUTHORITY [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 00137/2018/CHC/HCC (Mutajiri, P.J.) 09 Ugushyingo 2018] Amategeko agenga imisoro – Kwimurira igihombo mu myaka ikurikira – Kugirango Sosiyete yemererwe kwimurira igihombo mu myaka ikurikira, hakagombye gushingirwa kukuba yaraguzwe ijana ku ijana (100%) ndetse ikanandukurwa mu bitabo by’ubucuruzi. Incamake y’ikibazo: AIRTEL yakorewe na RRA igenzurwa ry’umusoro ku nyungu, umusoro nyongeragaciro, umusoro ufatirwa wa 15% n’umusoro ku mwaka wa 2011 maze ku gihombo yari yaramenyekanishije kingana na 272,627,074 FRW yangirwamo ikingana n’amafaranga 211,477,417. AIRTEL yajuririye ico cyemezo kwa Komiseri Mukuru ivuga ko habayeho guhinduka kw’abanyamigabane ku rugero ruri hejuru ya 25%, bityo ko igihombo yagize mu mwaka wa 2011 kingana na 211,477,417 FRW kimurirwa myaka ikurikira uwabayemo igihombo. Komiseri yemeje ko ubujurire nta shingiro bufite; ibyo bituma Airtel itanga ikirego mu Rukiko rw’Ubucuruzi isaba ko rwemeza ko icyo gihombo yagize mu mwaka wa 2011 cyakwimurirwa mu myaka ikurikira uwabayemo igihombo ndetse n’igihembo cya Avoka. Urwo Rukiko rwaciye urubanza rwemeza ko ikirego nta shingiro gifite ndetse runategeka AIRTEL kwishyura RRA indishyi z’ikurikiranarubanza n’iz’igihembo cya avoka. AIRTEL yajuririye mu Rukiko Rukuru rw’Ubucuruzi ivuga ko hasuzumwa niba iyo habayeho itanga ry’imigabane 100% bifatwa ko habayeho ihinduka, gusuzuma niba igika cya 3 cy’ingingo ya 29 y’Itegeko n°16/2005 ryo kuwa 18/08/2005 rigena umusoro utaziguye ku musaruro cyakoreshwa mu gihe nta soko ry’imari ryemewe ryakoraga ku itariki ya 26/09/2011, gusuzuma niba harabayeho uguhinduka k’umunyamigabane cyangwa niba ari ukwibeshya kwabayeho, gusuzuma niba harabayeho uguhinduka k’uburenganzira bwo gutora. Asoza asaba indishyi z’ikurikiranarubanza n’igihembo cya avoka. Ikavuga ko niba BHARTI AIRTEL RWANDA HOLDING LTD yari ifite uburenganzira bwo gutora, ikaba itagita, ahubwo uburenganzira bwayo bwarimukiye kuri ZEBRANO (Mauritius) Ltd, bivuze ko habayeho ihinduka riri ku rugero rwa 100%, bityo iyo yakabaye impamvu ituma igihombo cyimurirwa mu myaka ikurikira uwabayemo igihombo; kandi ko iyo bavuze guhinduka (modification) byumvikana ko hari ikiba cyasigaye. Niba rero nta cyasigaye, ingingo ya 29 y’Itegeko n°16/2005 ryo kuwa 18/08/2005 rigena umusoro utaziguye ku musaruro. RRA yiregura ivuga ko ingingo ya 29, 3 y’itegeko No 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, iteganya ko isosiyete ifite imigabane idacuruzwa ku isoko ry’imari ryemewe, itemererwa kwimura igihombo, iyo habaye ihinduka ku buryo buziguye cyangwa butaziguye rirenze 25%, mu gaciro cyangwa mu mubare, mu migabane cyangwa mu burenganzira bwo gutora. Ikavuga ko muri AIRTEL hahindutse umunyamigabane, ibyo bikaba byaragize ingaruka ku mubare w’imigabane n’uburenganzira bwo gutora bwarahindutse kuko atakiri uwitwa BHARTI AIRTEL RWANDA HOLDING LTD igitora ahubwo ari ZEBRANO (Mauritius) Ltd. Ko kuba nta cyasigaye, bivuze ko iyi ngingo itareba ibyakozwe cyangwa ibyabaye hagati ya BHARTI AIRTEL RWANDA HOLDING LTD na ZEBRANO (Mauritius) Ltd bitarebwa

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n’ingingo ya 29,3 y’itegeko ryavuzwe. Ivuga ko AIRTEL ikiriho nka sosiyete itavuyeho, ahubwo icyabayeho ari impinduka zabayeho z’abanyamigabane gusa. Incamake y’icyemezo: 1. Kugirango Sosiyete yemererwe kwimurira igihombo mu myaka ikurikira, hakagombye gushingirwa kukuba yaraguzwe ijana ku ijana (100%) ndetse ikanandukurwa mu bitabo by’ubucuruzi. Ubujurire nta shingiro bufite. Amategeko yashingiweho: Itegeko N°16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musoro, Ingingo ya 29, igika cya 3; Itegeko No 17/2018 ryo kuwa 13/04/2018 rigenga amasosiyete y’ubucuruzi, Ingingo ya 174; Itegeko N° 15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, Ingingo ya 110. Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge AIRTEL RWANDA irega RRA isaba ko igihombo AIRTEL RWANDA Ltd yagize mu mwaka wa 2011 kingana na 211,477,417 FRW kimurirwa myaka ikurikira uwabayemo igihombo n’igihembo cy'avoka. [2] Inkomoko y’urubanza akaba ari igenzura RRA yakoreye AIRTEL igenzurwa ry’umusoro ku nyungu, umusoro nyongeragaciro, umusoro ufatirwa wa 15% n’umusoro ku mwaka wa 2011, maze ku gihombo yari yaramenyekanishije kingana na 272,627,074 FRW yangirwamo ikingana n’amafaranga 211,477,417. Impamvu akaba ngo ari uko habayeho guhinduka kw’abanyamigabane ku rugero ruri hejuru ya 25%. Airtel ikaba yarajuririye Komiseri Mukuru, mu cyemezo cya Komiseri Mukuru cyo kuwa 05/06/2017 akaba yaremeje ko ubujurire nta shingiro bufite kubera ko habayeho guhindura izina ry’umunyamigabane, ko ahubwo BHARTI AIRTEL RWANDA HOLDINGS Ltd na ZEBRANO (MAURITIUS) Ltd ari sosiyete ebyiri zitandukanye, ko habayeho ihererekanya ry’imigabane hagati y’izo sosiyete ku rugero rwa 100% byatumye n’uburenganzira bwo gutora ku banyamigabane buhinduka, bityo ko n’igihombo cyo mu mwaka wa 2011 cy’amafaranga 211,477,417 kidashobora kwimurirwa ku yindi myaka. [3] AIRTEL RWANDA Ltd ikaba yareregeye urukiko isaba ko Urukiko rwemeza ko icyo gihombo yagize mu mwaka wa 2011 cyakwimurirwa mu myaka ikurikira uwabayemo igihombo. [4] Urukiko mu guca urubanza rukaba rwaremejeko ikirego cya AIRTEL RWANDA Ltd nta shingiro gifite ndetse runayitegeka kwishyura RRA indishyi z’ikurikiranarubanza n’iz’igihembo cya avoka.

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[5] AIRTEL RWANDA Ltd ikaba itarishimiye imikirize y’urubanza maze, Me NSENGIYUMVA Abel mu izina ryayo ajurira avuga ko hasuzumwa niba iyo habayeho itanga ry’imigabane 100% bifatwa ko habayeho ihinduka, gusuzuma niba igika cya 3 cy’ingingo ya 29 y’Itegeko n°16/2005 ryo kuwa 18/08/2005 rigena umusoro utaziguye ku musaruro cyakoreshwa mu gihe nta soko ry’imari ryemewe ryakoraga ku itariki ya 26/09/2011, gusuzuma niba harabayeho uguhinduka k’umunyamigabane cyangwa niba ari ukwibeshya kwabayeho, gusuzuma niba harabayeho uguhinduka k’uburenganzira bwo gutora. Asoza asaba indishyi z’ikurikiranarubanza n’igihembo cya avoka. [6] Mu kugira icyo ivuga ku mpamvu z’ubujurire, Me BYIRINGIRO BAJENI mu izina rya RRA avuga ko nta shingiro zifite ngo kuberako habayeho ihinduka ry’umunyamigabane AIRTEL 100%, ko bityo nta gihombo cyakwimurwa. Asoza asaba indishyi zibyagiye k’urubanza. [7] Muri uru rubanza hakaba hagomba gusuzumwa niba iyo habayeho itanga ry’imigabane 100% bifatwa ko habayeho ihinduka, gusuzuma niba igika cya 3 cy’ingingo ya 29 y’itegeko n°16/2005 ryo kuwa 18/08/2005 rigena umusoro utaziguye ku musaruro ryakoreshwa mu gihe nta soko ry’imari ryemewe ryakoraga ku itariki ya 26/09/2011, gusuzuma niba harabayeho uguhinduka k’umunyamigabane cyangwa niba ari ukwibeshya kwabayeho, gusuzuma niba harabayeho uguhinduka k’uburenganzira bwo gutora, gusuzuma niba indishyi z’ikurikiranarubanza n’iz’igihombo cya avoka zisabwa na AIRTEL zifite ishingiro. II. ISESENGURA RY’IBIBAZO A. Ku birebana no gusuzuma niba iyo habayeho itanga ry’imigabane 100% bifatwa ko habayeho ihinduka [8] Me NSENGIYUMVA Abel asobanura ko mu gace ka 18 k’incarubanza y’urubanza rujuririrwa, Umucamanza yavuze ko habayeho guhinduka k’umunyamigabane ndetse n’uburenganzira bwo gutora ku rugero rwa 100%. Nyamara iyo bavuze guhinduka (modification) byumvikana ko hari ikiba cyasigaye. Niba rero nta cyasigaye, ingingo ya 29 y’Itegeko n°16/2005 ryo kuwa 18/08/2005 rigena umusoro utaziguye ku musaruro. Ibi ngo akaba arinabyo byemejwe n’Urukiko rw’Ikirenga mu rubanza R. COMA 0070/10/CS (reba agace ka 14 n’aka 15). [9] Me BAJENI BYIRINGIRO asobanura ko ingingo ya 29, 3 y’itegeko No 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, iteganya ko isosiyete ifite imigabane idacuruzwa ku isoko ry’imari ryemewe, itemererwa kwimura igihombo, iyo habaye ihinduka ku buryo buziguye cyangwa butaziguye rirenze 25%, mu gaciro cyangwa mu mubare, mu migabane cyangwa mu burenganzira bwo gutora. Ikirebwa hano ngo akaba ari ukureba niba hari impinduka zabayeho ku kigero cya 25% cyangwa se kirenga 25%. Iyo kandi ibi bibayeho ngo akaba ariho harebwa uburenganzira bwo gutora, kuko ubu burenganzira bugaragazwa n’umubare w’imigabane umuntu aba afite muri sosiyete. [10] Akomeza asobanura ko bw’umwihariko kuri Airtel Rwanda, habayeho ihinduka ry’umunyamigabane, bivuze ko usibye kuba byaragize ingaruka ku mubare w’imigabane n’uburenganzira bwo gutora bwarahindutse kuko atakiri uwitwa BHARTI AIRTEL RWANDA HOLDING LTD igitora ahubwo ari ZEBRANO (Mauritius) Ltd. Ko kuba nta cyasigaye, bivuze

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ko iyi ngingo itareba ibyakozwe cyangwa ibyabaye hagati ya BHARTI AIRTEL RWANDA HOLDING LTD na ZEBRANO (Mauritius) Ltd bitarebwa n’ingingo ya 29,3 y’itegeko ryavuzwe. [11] Asoza avuga ko na none Airtel Rwanda ikiriho nka sosiyete itavuyeho, ahubwo icyabayeho ari impinduka zabayeho z’abanyamigabane gusa. Ibi birahinyuza ko urubanza RCOMA 0070/10/CS urega ashaka gukoresha ko ntaho bihuriye n’urubanza ruburanwa uyu munsi. Iyo usomye agace 14 k’urwo rubanza, urukiko icyo rwavuze, ari uko ingingo ya 29,3, irebwa iyo habayeho ihinduka mu mibari ry’imigabane iyo sosiyete yagumyeho, ko bitareba sosiyete yavuyeho burundu. Ari naho mu gace ka 15, rwavuze ko imigabane ya SHELL Rwanda yaguzwe yose, SHELL Rwanda isibwa mubitabo by’amasosiyete. Bitandukanye na Airtel Rwanda kuko yo icyahindutse ari abanyamigabane gusa, ariko sosiyete ubwayo ikaba ikiriho kandi yanditse no mubitabo by’amasosiyete. Uko urukiko rubibona [12] Ingingo ya 29, igika cya 3 y’Itegeko N°16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musoro nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya ko ‘’…iyo mu gihe cy’umusoro, habaye ihinduka, haba mu gaciro cyangwa mu mubare w’imigabane, ringana cyangwa rirenze makumyabiri na gatanu ku ijana (25%) ry’umutungo w’imigabane, mu buryo buziguye cyangwa butaziguye, mu burenganzira bwo gutora bw’isosiyete ifite imigabane idacuruzwa ku isoko ry’imari ryemewe, ibikubiye mu gika cya mbere cy’iyi ngingo nticyubahirizwa ku birebana n’ibihombo byagizwe n’iyo sosiyete mu gihe cy’umusoro no mu bihe by’umusoro byashize’’ [13] Ingingo ya 174 y’itegeko No 17/2018 ryo kuwa 13/04/2018 rigenga amasosiyete y’ubucuruzi iteganya ko ‘’itangwa ry’imigabane y’isosiyete ibumbye izindi iyiha iyishamikiyeho nta gaciro rigira. Kwimura imigabane iva mu isosiyete ibumbye izindi ijyanwa mu isosiyete iyishamikiyeho nta gaciro bifite’’. [14] Ingingo ya 110 y’itegeko n° 15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko ‘’Ukwiyemerera mu rubanza ni amagambo umuburanyi cyangwa umuhagarariye avugira mu rukiko agira ibyo yemera. Ayo magambo atsindisha uwayavuze.’’ [15] Urukiko rusanga ibivugwa na Me NSENGIYUMVA Abel ko habayeho guhinduka 100% kwa sosiyete bivuze ko yavuyeho ntacyayo cyasigaye, bitahabwa ishingiro kuko nk’uko bigaragazwa n’inyandiko z’iyandikisha rya sosiyete (certificate of registration) igaragaza ko AIRTEL RWANDA Ltd ikiriho mu rwego rw’amategeko, ahubwo icyahindutse ari umunyamigabane wayo wavuye kuri BHARTI AIRTEL RWANDA HOLDING LTD akaba ZEBRANO (Mauritius) nk’uko byemejwe n’umucamanza wa mbere arinayo myumvire y’uru rukiko. [16] Urukiko rusanga hatagomba kugenderwa ku rubanza R. COMA 0070/10/CS kuko urwo rubanza icyo rwashingiyeho ari ukuba sosiyete yaraguzwe 100% ndetse ikanandukurwa mu bitabo by’ubucuruzi, kuba rero AIRTEL RWANDA Ltd icyanditse mu bitabo by’ubucuruzi ndetse inakomeza gukora, ibyemejwe mu rubanza rumaze kuvugwa bikaba bitayireba.

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[17] Urukiko rusanga na none hagendewe ku gika cya 3 cy’ingingo ya 29, y’itegeko N°16/2005 ryo kuwa 18/08/2005 ryavuzwe haruguru, kugira ibivugwa muri iki gika bihe AIRTEL RWANDA Ltd uburenganzira isaba, hakagombye gushingirwa kukuba yaraguzwe ijana ku ijana (100%) ndetse ikanandukurwa mu bitabo by’ubucuruzi, kugira sosiyete nshya yayisimbuye ihabwe uburenganzira bwo kwimurira icyo gihombo mu myaka itanu ivugwa, nk’uko byasobanuwe mu rubanza ko AIRTEL RWANDA Ltd ikiriho, ibyo isaba bikaba nta shingiro byahabwa; [18] Na none kugira iburenganzira AIRTEL RWANDA Ltd isaba hagendewe ku gika cya cy’ingingo ya 2 cy’ingingo ya 29, hagomba kurebwa niba imigabane yayo icuruzwa ku isoko ry’imari ryemewe, kuba nta kimenyetso uyiburanira agaragariza urukiko ko imigabane yayo yaba icuruzwa ku isoko ry’imari ryemewe, AIRTEL RWANDA Ltd ikaba itagomba guhabwa uburenganzira buvugwa mu gika cya mbere (1) cy’ingingo ya 29, y’itegeko N° 16/2005 ryo kuwa 18/08/2005 ryavuzwe haruguru. B. Ku birebana no gusuzuma niba igika cya 3 cy’ingingo ya 29 y’itegeko n°16/2005 ryo kuwa 18/08/2005 rigena umusoro utaziguye ku musaruro cyakoreshwa mu gihe nta soko ry’imari ryemewe ryakoraga ku itariki ya 26/09/2011 [19] Me NSENGIYUMVA Abel asobanura ko mu bisabwa n’itegeko kugira ngo igihombo kimurirwe mu myaka 5 ikurikira uwabayemo igihombo ni uko umusoreshwa aba afite imigabane icururizwa ku isoko ry’imari rizwi. Ku itariki ya 26/09/2011, mu gihe BHARTI AIRTEL RWANDA HOLDING Limited yandukurwaga nk’umunyamigabane muri AIRTEL RWANDA Ltd, isoko ry’imigabane ryari ritaratangira gukora mu Rwanda. N’ubwo itegeko rishyiraho isoko ry’imari ryashyizweho n’itegeko N°11/2011 ryo kuwa 18/05/2011 rishyiraho Ikigo gishinzwe isoko ry’imari n’imigabane ryashyizweho mbere y’izo mpinduka, mu by’ukuri iryo soko ntaho ryagiraga rikorera hazwi. [20] Asoza avuga ko mu rubanza R.COM A 0070/10/CS Urukiko rw’Ikirenga rwemeje ko mu gihe isoko ry’imigabane ryaba ridahari, igika cya 3 cy’ingingo ya 29 yavuzwe haruguru kitakurikizwa (reba agace ka 13 k’urwo urubanza). [21] Me BYIRINGIRO Bajeni asobanura ko ibi bivugwa n’urega ko mu Rwanda isoko ry’imari n’imigabane ritabagaho igihe habagaho igurishwa ry’imigabane ya Airtel Rwanda, ataribyo ngo ko ahubwo bigaragara ko ibi urega avuga harimo kwivuguruza, kuko yivugira ko igurishwa ry’imigabane ya Airtel Rwanda ryabaye ku itariki ya 15/09/2011, yarangiza akavuga kandi ko itegeko rishyiraho isoko ry’imari n’imigabane ryarasohotse ku iatriki ya 18/05/2011. [22] Asoza avuga ko atumva ukuntu avuga ko iri soko ritari rizwi aho rikorera mugihe ryashizweho n’itegeko. Ikindi akaba ngo aruko ingingo ya 29.3 y’itegeko twavuze hejuru, ritavuze gusa isoko ry’imari n’imigabane rikorera mu Rwanda, ahubwo ryavuze isoko ry’imari n’imigabane ryemewe, ni ukuvuga ko rishobora kuba isoko rikorera n’ahandi hatari mu Rwanda, ariko icyingenzi akaba aruko ryemewe. Ku bijyanye n’urubanza RCOMA 0070/10/CS urega ashaka gukoresha, agaragaje ko ikiburanwa atari kimwe, kuko muri urwo rubanza igurisha ryabayemo atari imigabane gusa, ahubwo habayeho no kugurisha umutungo wose wa sosiyete, ikanavaho burundu, mu gihe ikibazo kiburanwa na Airtel, ariko habayeho ihinduka ry’abanyamigabane, ariko sosiyete ikagumaho ntisibwe mu bitabo by’amasosiyete, nk’uko byabaye kuri SHELL Rwanda na KOBIL.

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Uko Urukiko rubibona [23] Ingingo ya 20 y’itegeko N°11/2011 ryo kuwa18/05/2011 rishyiraho ikigo gishinzwe isoko ry’imari n’imigabane (CMA) rikanagena inshingano, ububasha, imiterere n’imikorere byacyo iteganya ko ‘’Iri tegeko ritangira gukurikizwa ku munsi ritangarijweho mu Igazeti ya Leta ya Repubulika y’u Rwanda’’. [24] Ingingo ya 29, igika cya 3 y’Itegeko N°16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musoro nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya ko ‘’…iyo mu gihe cy’umusoro, habaye ihinduka, haba mu gaciro cyangwa mu mubare w’imigabane, ringana cyangwa rirenze makumyabiri na gatanu ku ijana (25%) ry’umutungo w’imigabane, mu buryo buziguye cyangwa butaziguye, mu burenganzira bwo gutora bw’isosiyete ifite imigabane idacuruzwa ku isoko ry’imari ryemewe, ibikubiye mu gika cya mbere cy’iyi ngingo nticyubahirizwa ku birebana n’ibihombo byagizwe n’iyo sosiyete mu gihe cy’umusoro no mu bihe by’umusoro byashize’’ [25] Urukiko rusanga ibivugwa na Me NSENGIYUMVA Abel ko kugira igihombo kimurirwe mu myaka 5 ikurikira uwabayemo igihombo aruko umusoreshwa aba afite imigabane icururizwa ku isoko ry’imari rizwi, ko kandi igihe BHARTI yandukurwaga nk’umunyamigabane wa AIRETEL kuwa 26/09/2011 nubwo itegeko rishyiraho isoko ry’imari ryashyizweho n’itegeko N°11/2011 ryo kuwa 18/05/2011 rishyiraho Ikigo gishinzwe isoko ry’imari n’imigabane ryashyizweho mbere y’izo mpinduka, ko ariko mu Rwanda iryo soko ntaho ryagiraga rikorera hazwi, bitahabwa ishingiro kuko kuba ubwe wenyine yiyemerera ko BHARTI ubwo yabaga umunyamigabane wa AIRETEL itegeko ryariho, kuba kandi ingingo ya 20 y’itegeko N°11/2011 ryo kuwa 18/05/2011 ryavuzwe haruguru iteganya ko iryo tegeko ritangira gukurikizwa ku munsi ritangarijweho mu Igazeti ya Leta ya Repubulika y’u Rwanda, Me NSENGIYUMVA Abel akaba atakwitwaza ko ntaho ikigo cyakoreraga hazwi kandi nyamara ibyakozwe na BHARTI yarabikoze hashize igihe kigera ku mezi ane (4 months) itegeko ryaramaze kugishyiraho, ikaba itakwitwaza amakosa yayo ngo iregere urukiko. [26] Byongeye ibyo avuga bikaba bitahabwa ishingiro kuko ashaka gutiza itegeko amagambo atari ayaryo kuko ingingo ya 29, igika cya 3 y’Itegeko N°16/2005 ryo kuwa 18/08/2005 Ingingo ya 29, igika cya 3 y’Itegeko N°16/2005 ryo kuwa 18/08/2005 ryavuzwe haruguru isoko ry’imari avuga ari irizwi, aho ryaba riri hose singombwa mu Rwanda, ibi binyuranye n’ibyashatse kumvikanishwa na Me NSENGIYUMVA ko iryo soko ry’imari rigomba kuba hari aho rizwi rikorera mu Rwanda, nubwo no mu Rwanda ryari rihari ariko nahandi hose ryaba riri mu buryo bwemewe n’amategeko rikaba ryakoreshwa cyangwa ryaganwa. [27] Ibi bisobanuro bikaba binakuraho ibyo Me NSENGIYUMVA yavugaga ko hakurikizwa urubanza R.COM A 0070/10/CS aho Urukiko rw’Ikirenga rwemeje ko mu gihe isoko ry’imigabane ryaba ridahari, igika cya 3 cy’ingingo ya 29 yavuzwe haruguru kitakurikizwa kuko muri iki kibazo dufite isoko ry’imari rivugwa ryariho mu buryo bwemewe n’amategeko. C. Ku birebana no gusuzuma niba harabayeho uguhinduka k’umunyamigabane cyangwa niba ari ukwibeshya kwabayeho

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[28] Me NSENGIYUMVA Abel asobanura ko mu gutangira, ba nyiri sosiyete aribo BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V bayandikishije kuri sosiyete itabaho yitwa BHARTI AIRTEL RWANDA HOLDING Ltd. Iri rikaba ngo ari izina bateganyaga kuzita sosiyete bari basanganywe yitwa ZEBRANO (Mauritius) Limited. BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V ntiyatinze kubona ko idashobora kugira umunyamigabane umuntu utarabaho. Ibi ngo byatumye isaba abayobozi ba AIRTEL Rwanda yari yashyinze kujya guhinduza izina ry’umunyamigabane, hashyirwaho ZEBRANO (Mauritius) Limited. Uku guhindura izina byakozwe ku itariki ya 26/09/2011, ni ukuvuga nyuma y’iminsi 24 habaye iyandikwa rya mbere. Hagati aho muri icyo gihe cy’iminsi akaba ngo nta faranga AIRTEL RWANDA yigeze isohora kuko yari itaranafunguza konti. Igihombo AIRTEL RWANDA yagize mu mwaka wa 2011 kikaba ngo gikomoka ku mafaranga yasohotse muri AIRTEL ifite umunyamigabane umwe witwa ZEBRANO (Mauritius). [29] Akomeza asobanura ko ibyo guhindura izina ry’umunyamigabane akitwa BHARTI AIRTEL RWANDA HOLDING Limited aho kuba ZEBRANO (Maurius) byatinze ariko biza gukorwa ku italiki ya 20/04/2014 nk’uko bigaragazwa na certificate of incorporation on change of name. Nyuma RDB yaje kongera kwandika izina ryahindutse ry’umunyamigabane noneho aba BHARTI AIRTEL RWANDA HOLDING Limited nk’uko bigaragara kuri certificate yatanzwe na RDB yatanzwe ku itariki ya 29/01/2015. Ibi bikaba bisobanuye ko mu by’ukuri, AIRTEL RWANDA yatangiye kubaho mu buryo bwemewe n’amategeko ku itari ya 26/09/2011 kuko mbere y’aho itari kubaho nta munyamigabane n’umwe igira. [30] Na none asobanura ko ibyo Komiseri Mukuru yavuze BHARTI AIRTEL RWANDA HOLDING Limited na ZEBRANO Mauritius ari sosiyete ebyiri zitandukanye, kugira ngo byemerwe ngo aruko yagaragaza ikimenyetso cy’uko hari sosiyete yabagaho mu mwaka wa 2011, haba mu Rwanda n’ahandi ku isi yitwa BHARTI AIRTEL RWANDA HOLDING Limited. [31] Asoza avuga ko ibisobanuro byatanzwe haruguru bigaragaza ko nta hinduka ry’abanyamigabane ryabayeho ndetse ko no kugura sosiyete iri mu gihombo bitabayeho kuko ZEBRANO Mauritius itari kugura imigabane na sosiyete itabaho. Ibyo umucamanza yavuze mu gace 15 ko ZEBRANO (Mauritius) ari izina ryahawe indi sosiyete yitwaga ZAIN IP (Mauritius)Ltd ntibibuza ko iyi ZEBRANO ari nayo yaje kongera guhindura izina ikitwa BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V kandi mbere yayo ntayindi sosiyete yigeze yitwa gutyo. N’ubwo mu kwandikisha AIRTEL bwa mbere handikishijwe ko umunyamigabane wayo ari BHART AIRTEL RWANDA HOLDING LTD, iyo sosiyete ntayabagaho.Kwibeshya bikaba ngo bitabuza umuntu gusaba uburenganzira yemererwa n’amategeko iyo agaragaza ko ibyo avuga ari ukuri. [32] Me BAJENI BYIRINGIRO asobanura ko igika cya 1 cy’ingingo ya 29 y’itegeko n° 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, itanga uburenganzira bw’uko iyo ibarwa ry’inyungu z’ibikorwa ryerekanye igihombo mu gihe cy’umusoro, icyo gihombo gishobora kuvanwa mu nyungu y’ibikorwa y’ibihe by’umusoro 5 bikurikiyeho. Avuga ko igika cya 3 cy’iyo ngingo, giteganya ko isosiyete ifite imigabane idacuruzwa ku isoko ry’imari ryemewe, itemererwa kwimura igihombo, iyo habaye ihinduka ku buryo buziguye cyangwa butaziguye rirenze 25%, mu gaciro cyangwa mu mubare, mu migabane cyangwa mu burenganzira bwo gutora. Iyo usomye iyi ngingo cyane igika cya 3, ubona ko ibyo AIRTEL Rwanda ivuga atari ukuri kuko nk’uko bigaragazwa n’inyandiko AIRTEL yahaye ubuyobozi bw’Imisoro, zigaragaza

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ko habaye guhinduka ku umunyamigabane, kuko yahoze ari uwitwa BHARTI AIRTEL RWANDA HOLDING LTD agahinduka ZEBRANO (Mauritius) Ltd. [33] Ibi bikaba ngo byarakozwe ku itariki ya 15/09/2011, bikozwe n’umunyamigabane wa AIRTEL Rwanda, dore ko ari umwe rukumbi, mu cyemezo cy’umunyamigabane (shareholders resolution), aho bigaragara ko habaye gutanga imigabane (Shares Tranferred) yayo yari ifite muri AIRTEL RWANDA, igahabwa sosiyete yitwa ZEBRANO (Mauritius) LTD kandi yose ku ijana ku ijana (100%). Ibi bikaba bigaragaza neza ko atari uguhindura izina kwabayeho, ko ahubwo habayeho guhinduka ku umunyamigabane ku kigero cya 100%. Ikigaragara ni uko urega asoma igika cya gatatu igice, aho ashaka kugaragaza gusa impinduka mu gaciro k’imigabane, kandi icyo gika kinavuga impinduka ku burenganzira bwo gutora. [34] Akomeza asobanura ko kuba uwari umunyamigabane witwa BHARTI AIRTEL RWANDA HOLDING LTD yarahindutse akaba ZEBRANO (Mauritius) LTD, ibi bisobanura ko uburenganzira bwo gutora bwahindutse kuko ufite uburenganzira ku imigabane (shares) ya AIRTEL RWANDA ari ZEBRANO (Mauritius) LTD atakiri BHARTI AIRTEL RWANDA HOLDING LTD. Ikindi kigaragaza ko ibyo urega avuga atariyo, ngo akaba ar’imvugo ye igaragara mu myanzuro itanga ikirego y’uko mu gihe AIRTEL RWANDA Ltd yiyandikishaka ubwambere nka sosiyete ikorera mu Rwanda, ngo nta mu nyamigabane yari ifite. Ibi bibaye nk’uko babivuga ni ukuvuga ko usibye kuba harabayeho kwica amategeko agenga ama sosiyete mu Rwanda yo kwandika sosiyete itagira abanyamigabane, byaba bitangaje ariko byaba byaragenze, usibye ko ngo atari ukuri kuko muri certificate of registration yo kuwa 02/09/2011, umunyamigabane agaragara kandi kugira ngo umunyamigabane yemerwe, hari ibyo abagomba kuba yerekanye bijyanye na identification ye cyane ko uyu we yari na sosiyete. Aha umuntu akaba yakwibaza ukuntu umuntu utarabaho nk’uko babivuga yagira ububasha bwo gutanga imigabane (transfer of shares) akayiha undi muntu, bigaragaza ko mu byukuri ibyo bavuga nta kuri kurimo. [35] Iyo biza kuba ari uko bimeze, uwari kuba afite ububasha bwo gutanga imigabane yari kuba BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V nka nyiri migabane nk’uko ariko urega ashaka kubyumvikanisha. Ikindi kandi kigaragaza ko ibyo urega avuga atari ukuri, aho yavuze ko bandikishije kuri sosiyete itabaho yitwa BHARTI AIRTEL RWANDA HOLDING LTD, akaba ngo ari izina bateganyaga kwita sosiyete yabo bari basanganwe yitwa ZEBRANO (Mauritius) Ltd, nyamara iyi sosiyete nayo yabayeho ku itariki ya 15/09/2011, kuri iyi tariki akaba ari naho yahawe imigabane cyangwa se yagizwe umunyamigabane wa AIRTEL RWANDA Ltd. [36] Asoza avuga ko ibyo abivuga abishingira kuri certifiate of incorporation on change of name yo ku itariki ya 15/09/2011 aho igaragaza ko hari sosiyete yitwa Zain IP (Mauritius) Ltd yahinduye izina ikitwa ZEBRANO (Mauritius) Ltd. Ko iyo usuzumye icyemezo by’abanyamigabane (Shareholders’Resolution) cyo kuwa 15/09/2011 itanga imigabane kuri ZEBRANO (Mauritius) Ltd, ukanareba certifiate of incorporation on change of name nayo yo kuri iyo tariki, wibaza ukuntu urega avuga ko iyi sosiyete yarisanzwe iriho ariko yitwa, ugasanga ibyo bavuga atari ukuri. Ibi bikaba bishimangira ko n’ibyo bavuga ko ngo habayeho guhindura izina gusa ataribyo ko ahubwo habayeho guhinduka ku umunyamigabane. Iki kibazo gisa n’iki cy’aho abanyamigabane bavuga ko batahindutse cyangwa ko nta cyahindutse ku gaciro k’imigabane, cyagiweho impaka muri uru rukiko ndetse rwemezeko iyo umunyamigabane yahindutse, haba habayeho impinduka ku rugero rwa 25%, igihombo sosiyete iba itagomba ku cyemererwa. Ni mu rubanza R.COM 0927/14/TC/Nyge haburana EUROTRADE INTERNATIONAL Ltd na RRA ndetse no mu

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rubanza R COMA 0023/15/HCC zombi zikaba zaremeje ko ihinduka ryabanyamigabane bituma sosiyete itemererwa kwimura igihombo mu myaka itanu ikirikira. Uko urukiko rubibona [37] Ingingo ya 29, igika cya 3 y’Itegeko N°16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musoro nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya ko ‘’…iyo mu gihe cy’umusoro, habaye ihinduka, haba mu gaciro cyangwa mu mubare w’imigabane, ringana cyangwa rirenze mukumyabiri na gatanu ku ijana (25%) ry’umutungo w’imigabane, mu buryo buziguye cyangwa butaziguye, mu burenganzira bwo gutora bw’isosiyete ifite imigabane idacuruzwa ku isoko ry’imari ryemewe, ibikubiye mu gika cya mbere cy’iyi ngingo nticyubahirizwa ku birebana n’ibihombo byagizwe n’iyo sosiyete mu gihe cy’umusoro no mu bihe by’umusoro byashize’’ [38] Urukiko rusanga ibivugwa na Me NSENGIYUMVA Abel ko ntaguhinduka k’umunyamigabane kwabayeho ahubwo ari ukwibeshya kwabayeho ba nyiri BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V bakayandikishisha kuri sosiyete itabaho yitwa BHARTI AIRTEL RWANDA HOLDING Ltd kuko ari izina bateganyaga kuzita sosiyete bari basanganywe yitwa ZEBRANO (Mauritius) Limited, bitahabwa ishingiro kuko nta kwibeshya kwabayeho ahubwo icyabayeho ari umunyamigabane wahindutse n’uburenganzira bwo gutora nk’uko byasobanuwe n’umucamanza wa mbere kandi arinayo myumvire y’uru rukiko, mu gika cya 18 na 19 by’urubanza rujuririrwa, aho yagaragaje ko nk’uko sharehoder’s resolution yo kuwa 15/09/2011 ba BHARTI AIRTEL RWANDA HOLDINGS B.V igaragaza ko habayeho guhererekanya imigabane igahabwa ZEBRANO (Mauritius) Ltd, ko kandi nubwo muri iyo resolution hagaragaramo BHARTI AIRTEL RWANDA HOLDINGS B.V, ariko mu cyemezo cy’iyandikisha cyo kuwa 02/09/2011 kigaragaza ko umunyamigabane wa AIRTEL RWANDA Ltd ari BHARTI AIRTEL RWANDA HOLDINGS Ltd, ko ndetse ibyo ntacyo byahindura ku ihererekanya ry’imigabane ryakozwe. [39] Na none nk’uko yabisobanuye ko ibivugwa na avoka ko banyiri BHARTI AIRTEL INTERNATIONAL HOLDINGS (Netherlands) B.V bayandikishije kuri sosiyete itabaho ariyo BHARTI AIRTEL RWANDA HOLDINGS Ltd, izina bateganyaga kuzaryita sosiyete bari basanganywe yitwa ZEBRANO (Mauritius ) Ltd, ko nta shingiro byahabwa kuko kuwa 02/09/2011 ubwo AIRTEL RWANDA Ltd yandikwaga muri RDB, iyo sosiyete nayo itabagaho nk’uko bigaragazwa n’ikimenyetso RRA yatanze cyaho ZEBRANO (Maurithias) Ltd yabayeho kuwa 15/09/2011 nyuma y’uko iyitwa ZAIN IP (Mauritius ) ihinduye izina ikitwa ZEBRANO (Mauritius ) Ltd, bityo kuba harabayeho ihinduka ry’abanyamiganbane ku kigero kirenze 25%, hashingiwe ku ngingo ya 29, igika cya 3 y’Itegeko N°16/2005 ryo kuwa 18/08/2005 ryavuzwe haruguru bihindura n’uburenganzira bwo gutora ariyo mpamvu ibisabwa na AIRTEL RWANDA Ltd itagomba kubihabwa. D. Ku birebana no gusuzuma niba harabayeho uguhinduka k’uburenganzira bwo gutora [40] Me NSENGIYUMVA Abel asobanura ko ingingo ya 29 agace ka 3 ivuga ko iyo habaye ihinduka ry’uburenganzira bwo gutora igihombo sosiyete yagize cyimurirwa mu myaka ikurikiyeho. Ikibazo akaba ngo ari ukumenya niba sosiyete ziri muri groupe imwe ariko zabyawe n’indi sosiyete (sociète mere) izifitemo 100% zose iyo habayeho guhinduranya abitwa ba nyiri

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imigabane hagati ya za filières niba uburenganzira bwo gutora buba buhindutse. Hagashingirwa uburyo personne morale itora nk’umunyamigabane. Umunyamigabane akaba ari personne morale, ko igihe cyo gufata icyemezo wa personne morale nk’umunyamigabane akaba atariwe uzicara ngo atore ahubwo banyiri iyo personne morale baba barashyizeho abayobozi (directors) akaba aribo babwira abo bayobozi ikigomba gukorwa. Uwashinze sosiyete akayiha n’imigabane muyindi sosiyete ye, iyo afashe icyemezo cyo kuvana imigabane ye akayandika kuyindi sosiyete nayo afitemo imigabane 100% uburyo bwo gufata icyemezo ntibizahinduka kuko ariwe ufata icyemezo. Muri uru rubanza uwafataga ibyemezo akaba ari umwe BHARATHI AIRTEL INTERNATIONAL. [41] Na none asobanura ko sosiyete igira igihombo ko kandi ishobora kugurwa n’indi cyangwa undi muntu wo hanze, ko iyo bigeze bityo igihombo ya sosiyete yarifite iyiguze yemerewe kugikura mu nyungu izagira mu myaka itanu, ikiba kigamijwe arikuko haboneka dividende nini. Ubu akaba ariburyo bwo guhunga umusoro, itegeko rikabibuza, ko niharamuka hajemo abantu bashya icyo gihombo kitazongera kwemerwa. Ko kandi ikibazo kiriho ari ikibazo cya group, ko dividend zatangwa muri AIRTEL zikaba nta kamaro zayigirira kuko zirangirira muri sosiyete yazibyaye ndetse ko hanajemo indi sosiyete yo muri filière nabwo ariko bigenda. Muri uru rubanza igihombo n’inyungu biguma k’umuntu umwe, ariyo BHARATHI. [42] Akomeza asobanura ko imwe mu mpamvu ituma umusoreshwa atemererwa kwimura igihombo ari uko uburenganzira bwo gutora buba bwahindutse. Iyo bavuze uburenganzira bwo gutora, mu by’ukuri baba bavuze uburenganzira bwo gufata ibyemezo. Mu rubanza rujuririrwa, ntabwo umucamanza yigeze asobanura uburyo habayeho ihinduka ry’uburenganzira bwo gutora Sosiyete ubwayo nk’umunyamigabane ntabwo ariyo itora, kuko personne morale adatekereza, ahubwo itora binyuze mu bayobozi bayo.Abo bayobozi bayo nabo bafata ibyemezo babwiwe n’ababashyizeho. [43] Akomeza avuga ko niba ZEBRANO (yahoze yitwa ZAIN IP (Mauritius) Limited nk’uko RRA ibivuga, ndetse na BHARATI RWANDA HOLDING Ltd zombi ari iza BHARTI AIRTEL INTERNATIONAL (Netherland) B.V, n’ibyemezo byafatwaga hashingiwe ku byifuzo by’abashyizeho abayoboiz babashyizieho. [44] Asoza avuga ko yakwibutsa ko ubuyobozi bwa AIRTEL RWANDA Ltd butigeze buhinduka kuko abari abayobozi bayo ukuza kw’abanyamigabane bashya muri AIRTEL mu mwaka wa 2011 byatuma igihombo yagize muri 2011 kitimurirwa mu myaka yakurikiyeho. Aha twakwibutsa ko abari abayobozi ba AIRTEL RWANDA Ltd icyanditse nugihe BHARATI RWANDA HOLDING Ltd yari icyanditse nk’umunyamigabane wayo ari nabo bakomeje kuba abayobozi bayo bimaze gukosorwa maze umunyamigabane akaba ZEBRANO. [45] Me BAJENI BYIRINGIRO asobanura ko kubirebana n’uburenganzira bwo gutora ko RRA itemera ko sosiyete mere ariyo iza gutora muri sosiyete filière yaguzemo imigabane cyangwa yashinze. BARTHI iba mu Buhorandi hakaba na ZEBRANO iba Mauritius hakaba na AIRTEL RWANDA iba mu Rwanda. AIRTEL ifungura mu Rwanda yari ifite umunyamigabane umwe ariwe BARTHI AIRTEL RWANDA HOLDING Ltd, inyandiko ziyishyiraho zikaba ntanahamwe zigaragaza BARTHI INTERNATIONAL GROUP. BARTHI AIRTEL RWANDA HOLDING Ltd ikaba yaragurishije imigabane yayo 100% kuri ZEBRANO Mauritius, aha naho hakaba ntahantu hagaragara ko byakozwe na BARTHI INTERNATIONAL GROUP nka sosiyete mère. Ikindi

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akaba ngo yibutsa ko iyo filière ifunguye iba yanditse bikurikije amategeko yaho ikorera, ko ndetse itandukanye n’ishami (branche) kuko iba itandukanye na sosiyete mere cyane ko ifite comptabilité yayo yihariye. [46] Akomeza asobanura ko kubirebana n’uburenganzira bwo gutora, ko nta nyandiko nimwe igaragaza ko hatora umuntu cyangwa Umuyobozi kuko aba atari umunyamigabane. Utora akaba ngo ari umunyamigabane, bityo uhagarariye sosiyete akaba atora mu izina ryayo. Avuga ko urubanza rugitangira abarega bagaragaje mu myanzuro yabo ko bashyizeho sosiyete ya BARTHI AIRTEL RWANDA nk’izina bateganyaga kwita sosiyete izavuka, ko ariko baje gusanga barakoze amakosa barahindura bashyiraho undi munyamigabane, ko ariko iyo biza kuba ari ukuri iyo sosiyete baringa itarikuba ifite ububasha bwo gutanga cyangwa kugurisha imigabane. Impamvu ibi byakozwe ngo akaba ari uko biemera ko iypo ufunguye filière iba yigenga, itagomba gutegekwa na sosiyete mere, ndetse ibi binagaragaza ko AIRTEL RWANDA yabayeho itari baringa na cyane ko hari ibikorwa yakoraga. [47] Ibi bivugwa n’urega nta shingiro bifite ku mpamvu zikurikira: Icyambere ni uko urega ashaka kuzana undi umuntu yita ko ariwe ufata ibyemezo, agashaka gusobanuro ko Atari umunyamigabane ufata ibyemezo muri sosiyete afitemo imigabane. Nyamara ibi nta kuri kurimo namba kurimo kuko mu nyandiko zishiraho cyangwa se zirebana na sosiyete n’abanyamigabane bayo, nta nahamwe BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V uwo yita ko ariwe nyiri sosiyete akaba ari nawe nyiri munyamigabane agaragara. Uko yaba arimo kose, ntibikuraho uburyo amategego agenga sosiyete akora ndetse n’uburyo aba agomba kwishyura imisoro nk’uko amategeko abaiteganya. Nk’uko twabigaragaje mu myiregurire ya RRA, habaho impinduka, byakozwe ku itariki ya 15/09/2011, bikozwe n’umunyamigabane wa Airtel Rwanda, ariwe BHARTI AIRTEL RWANDA HOLDING LTD dore ko ari umwe rukumbi, mu cyemezo cy’umunyamigabane (shareholders resolution), aho bigaragara ko habaye gutanga imigabane (Shares Tranferred) yayo yari ifite muri AIRTEL RWANDA, igahabwa sosiyete yitwa ZEBRANO (Mauritius) LTD kandi yose ku ijana ku ijana (100%). Ibi bikaba bigaragaza neza ko atari kuvuga ngo ni guhindura uyubora sosiyete kwabayeho, ko ahubwo habayeho guhinduka ku umunyamigabane ku kigero cya 100%. [48] Asoza asobanura ko ikigaragara aruko urega asoma igika cya gatatu igice, aho ashaka kugaragaza gusa impinduka mu gaciro k’imigabane, kandi icyo gika kinavuga impinduka ku burenganzira bwo gutora. Nk’uko rero twabigaragaje, kuba uwari umunyamigabane witwa BHARTI AIRTEL RWANDA HOLDING LTD yarahindutse akaba ZEBRANO (Mauritius) LTD, ibi bisobanura ko uburenganzira bwo gutora bwahindutse kuko ufite uburenganzira ku imigabane (shares) ya AIRTEL RWANDA ari ZEBRANO (Mauritius) Ltd atakiri BHARTI AIRTEL RWANDA HOLDING Ltd. Kuba nyiri business wizo companies zose ari umuntu umwe, ntibivuga ko akora ibyo yishakiye binyuranye n'amategeko na cyane ko ntaho garagara mu nyandiko zigenga ziriya sosiyete zagiye zihana iriya migabane igize AIRTEL RWANDA. BHARTI AIRTEL INTERNATIONAL (Netherlands) B.V ikaba ntacyo yaza gukora muri iki kibazo kuko ibyemzo yaba ifata mu buryo butagaragara, ntabwo bugomba kugira icyo buhindura ku bijyanye n’uburyo sosiyete zigengwa na cyane ko twagaragaje ko nta nahmwe igaragara mu inyandiko zose za AIRTEL RWANDA. Uko urukiko rubibona

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[49] Urukiko rusanga nk’uko byasobanuwe mu rubanza cyane cyane mu isesengura ry’ikibazo kibanziriza iki ko habayeho ihinduka ry’umunyamigabane 100% bivugwa ko byarenze ikigero cya 25% kivugwa mu itegeko ko bityo n’uburenganzira bwo gutora bwahindutse, binavuga ko ibisabwa nta shingiro bigomba guhabwa. E. Ku birebana no gusuzuma niba indishyi z’ikurikiranarubanza n’iz’igihombo cya avoka zisabwa na AIRTEL zifite ishingiro. [50] Me NSENGIYUMVA Abel asobanura ko RRA yakwishyura AIRTEL RWANDA Ltd amafaranga y'igihembo cy'avoka angana na 1,000,000 FRW ku rwego rwa mbere na 1,000,000 FRW ku rwego rw'ubujurire, ikishyura amafaranga y'igarama angana na 125,000 FRW n'ayikurikiranarubanza angana na 400,000 FRW. [51] Uburanira RRA akaba ntacyo avuga kuri izi ndishyi. Uko urukiko rubibona [52] Urukiko rusanga indishyi zisabwa na AIRTEL RWANDA Ltd zitagomba gutangwa kuko urubanza zishingiyeho nta shingiro rufite.

F. Ku birebana no gusuzuma niba indishyi zisabwa na RRA zifite ishingiro [53] Me BYIRINGIRO Bajeni asobanura AIRTEL RWANDA Ltd yareze RRA mu rubanza bituma yiyambaza umunyamategeko uyiburanira kandi ikaba imwishyura kubwako kazi yayikoreye, kuko avoka wa RRA ameze kimwe n'abandi ba avoka kandi agengwa n'amategeko y'Urugaga rwab'avoka mu Rwanda. Usibye n'icyo gihembo cya avoka, no kugira ngo uru rubanza rutegurwe neza, RRA iba yasohoye amafaranga ava mu isanduku ya Leta kugira ngo ishobore gutegura urwo rubanza, muri ibyo hakaba harimo ikiguzi cya Interineti, impapuro, imodoka n'amavuta yayo n'ibindi. Akaba ngo ariyo mpamvu RRA isaba ko yagenerwa amafaranga 3,000,000 FRW y'ikurikiranarubanza n'igihembo cya avoka. [54] Uburanira AIRTEL RWANDA Ltd akaba ntacyo avuga kuri izi ndishyi. Uko urukiko rubibona [55] Ingingo ya 111, igika cya 2 y’itegeko N°22/2018 ryo kuwa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko ‘’ikirego cy’amafaranga y’ikurikiranarubanza kiburanishwa rimwe n’ikirego cy’iremezo. Gishobora kwakirwa kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe’’ [56] Ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryerekeye urwunge rw'amategeko y'imbonezamubano, igitabo cya gatatu ibyerekeye imirimo nshinganwa cyangwa amasezerano iteganya ko ‘’igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse.’’

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[57] Urukiko rusanga indishyi z’ikurikiranarubanza n’igihembo cya avoka zisabwa zifite ishingiro ariko iz’igihembo cya avoka zikaba zigomba kubarirwa mu iz’ikurikiranarubanza ndetse zikanatangwa hashingiwe ku ngingo ya 111, igika cya 2 y’itegeko N°22/2018 ryo kuwa 29/04/2018 ryavuzwe haruguru n’ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryavuzwe haruguru, kuko kuba AIRTEL RWANDA Ltd yarakomeje gushora RRA mu manza z’amaherere bigatuma agira ibyo atakaza mu kuzikurikirana, ibyo yatakaje bikaba bigomba kwishyurwa nayo kuko ariyo nyirabayazana w’igihombo byayiteje, bityo akaba agomba kuyishyura amafaranga 1,000,000 y’ikurikiranarubanza agenwe mu bushishozi bw’urukiko kuko ayasabwaga ari umurengera kandi RRA itabasha kugaragaza ibimenyetso by’uko muri izi manza yaba yarakoresheje amafaranga 3,000,000 nk’uko yayasabaga.

III. ICYEMEZO CY’URUKIKO [58] Rwemeye kwakira ubujurire bwa AIRTEL RWANDA Ltd kuko bwatanzwe bikurikije amategeko, ariko rubusuzumye rusanga nta shingiro bufite. [59] Rwemeje ko nta gihindutse kumikirize y’urubanza R.COM 01567/2017/2017/TC/NYGE. [60] Rutegetse AIRTEL RWANDA Ltd kwishyura RRA amafaranga 1,000,000 y’ikurikiranarubanza mu bujurire. [61] Rutegetse ko amafaranga y’igarama AIRTEL RWANDA yatanze ijurira aherera ku isanduku ya Leta.