Association Des Assureurs Du Rwanda Assar v Leta Yu Rwanda Mifotra Minimum Wage Supreme Court 2022 6a3ea5233b1caa9129818db5

Volime Idasanzwe 1

- Source: Amategeko - Section: Rwanda law reports - Date: 2022-01-20 - Collection: Supreme Court

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ICYEGERANYO CY’IBYEMEZO BY’INKIKO 2022 Volime idasanzwe 1

KINYARWANDA

REPUBLIC OF RWANDA

SUPREME COURT P.O. Box. 2197 KIGALI www.judiciary.gov.rw

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ICYEGERANYO CY’IBYEMEZO BY’INKIKO 2022 IMANZA ZIREBANA N’ISOBANURAMPAMO Y’AMATEGEKO, INYUNGURUSANGE N’IZISABA KWEMEZA KO ITEGEKO RINYURANYE N’ITEGEKO NSHINGA Volime Idasanzwe 1

KINYARWANDA i

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iii ABAGIZE KOMITE Y’UBWANDITSI I. ITSINDA RY’ABANYAMATEGEKO BATEGUYE IMANZA Kagabo U. Stephanie Kavutse M. Claude Kubwimana Jean Claude Mujabi K. Naphtal Uwinkindi Angelique

II. KOMITE YEMEZA IMANZA Prof. Dr. Ngagi M. Alphonse Perezida wa Komite, Umucamanza COA Dr. Muhire G. Yves Visi Perezida wa Komite Nsengiyumva Jean Claude Umwanditsi wa Komite Rukundakuvuga F. Regis Perezida w’Urukiko rw’Ubujurire Dr. Karimunda M. Aimé Umucamanza mu Rukiko rw’Ikirenga Ndahayo Xavier Perezida w’Urukiko Rukuru Rutazana Angeline Umugenzuzi Mukuru w’Inkiko Kaliwabo Charles Umucamanza w’ Urukiko rw’Ubujurire Dr. Kayihura Didas Umuyobozi wa ILPD Umuzayire B Bibiane Visi Perezida wa LRLC Bwiza N. Blanche Umugenzuzi w’Inkiko Kibuka Jean Luc Umucamanza mu CHC Habarurema Jean Pierre Umushinjacyaha ku Rwego rw’Igihugu iii

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iv Bunyoye Grace Umushinjacyaha ku Rwego rw’Igihugu Kabibi Specioza Intumwa ya Leta Murererehe Saouda Umucamanza mu Rukiko Rukuru Lt. col. Madudu A. Umucamanza mu Rukiko rwa Gisirikare Giraneza Clémentine Umucamanza mu Rukiko Rwisumbuye Dr. Nshimiyimana D. Perezida w’Urukiko Rwisumbuye Tashobya Benon Umucamanza mu Rukiko Rwisumbuye Bagabo Faustin Avoka mu Rugaga rw’Abavoka Gaparayi Idi Umwarimu muri University of Kigali Dr. Shema Pierre Umwarimu muri ULK Karake Canisius Umwarimu muri UNILAK Habimana Pie Avoka mu Rugaga rw’Abavoka Rwigema Royck Umucamanza mu Rukiko rw’Ubucuruzi Yankurije Dorothée Perezida w’Urukiko rw’Ibanze

RWANDA LAW REPORTS

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IRIBURIRO

Icyegeranyo cy’Ibyemezo by’Inkiko, volime idasanzwe ikubiyemo imanza zirebana n’isobanurampamo y’amategeko, inyungurusange n’izirebana n’ukusaba kwemeza ko itegeko rinyuranye n’Itegeko Nshinga zagiye zitangazwa mu byegeranyo by’ibyemezo by’inkiko bitandukanye kugeza mu ntagiriro y’umwaka 2022. Iki cyegeranyo Imanza ziri muri iki cyegeranyo ziboneka no kurubuga rwa murandasi rw’Urukiko rw’Ikirenga: http://decisia.lexum.com/rlr/kn/nav.do.

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IMANZA ZIKUBIYE MURI IKI CYEGERANYO RS/PIL/SPEC 00001/2019/SC; Association des Assureurs du Rwanda (ASSAR) v. Leta y’u Rwanda (MIFOTRA) 364 RS/INCONST/SPEC 00004/2020/SC; Re. ASIIMWE 363 RS/SPEC/0001/16/CS; Re. Akagera Business Group 247 RS/Inconst/Pén.0003/10/CS Re. Gatera n’undi 217 RS/INCONST/SPEC 00002/2019/SC; Re. GLIHD 229 RS/INCONST/SPEC 00003/2019/SC Re. Kabasinga 101 RS/INCONST/SPEC 00003/2020/SC; Re Kabasinga 175 RS/INCONST/SPEC 00005/2020/CS - RS/INCONST /SPEC 00006/2020/CS Re. Kabasinga n’undi 223 RS/INCONST/SPEC00002/2018/SC; Re Mugisha (1) 35 RS/INCONST/SPEC00002/2018/SC; Re Mugisha (2) 51 RS/INCONST/SPEC 00001/ 2019/SC Re. Murangwa 267 RS/INCONST/SPEC 00001/2020/SC– Re Ndayisabye 337 RS/INCONST/SPEC 00004/2019/SC – Re. Nzafashwanayo 309 RS/SPEC/00001/2017/SC : Re Urugaga rw’Abavoka mu Rwanda (1) 1 RS/INTL/SPEC 00001/2020/SC; Re. Urugaga Rw’abavoka mu Rwanda (2) 21 vii

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AMAGAMBOMPINE Icyaha Itegeko Nshinga – Ibikorwa bibangamira inyungu rusange – Umushingamategeko ashobora gufata ibikorwa bimwe akagena ko ari icyaha bihanishwa igihano cy’igifungo kabone nubwo byaba bifitanye isano n’amasezerano iyo bibangamira inyungu rusange kandi ibyo ntibibuza abo byangirije kuba bakoresha n’inzira y’imbonezamubano baregera indishyi cyangwa iyubahirizwa ry’amasezerano RS/INCONST/SPEC00002/2018/SC; Re Mugisha(2) 47 Icyaha cyo kwica uwo wibyariye Amategeko agenga ibyaha n’ibihano – Icyaha cyo kwica uwo wibyariye – Ni icyaha cyihariye kidashobora gukorwa n’umugabo bitewe n’imiterere ye nk’umuntu udashobora gutwita ngo abyare, ngo noneho nyuma yo kubyara abe yagira ingaruka ziturutse kuri uko kubyara cyangwa se konsa nk’uko biba ku mugore – Ni umugore ugikora abitewe n’ingaruka zo kubyara. RS/INCONST/SPEC 00003/2020/SC ; Re Kabasinga 11 Amategeko agenga ibyaha n’ibihano – Ibikorwa bigize icyaha cyo kwica uwo wibyariye – Ni ibikorwa umugore yakoze abishaka cyangwa akanga gukora ikigomba gukorwa nabwo abishaka, agamije kwica umwana yibyariye, ariko ibyo akabikora abitewe n’ihungabana rituruka kuri uko kubyara cyangwa se konsa. Uko guhungabana gutandukanye no guta ubwenge gushobora gutuma umuntu adashobora kumenya ibyo yakoze. RS/INCONST/SPEC 00003/2020/SC ; Re Kabasinga 11 Igihano ntayegayezwa Itegeko Inshinga – Urubanza rutabera (fair trial) – Igihano ntayegayezwa – Igihano ntayegayezwa kinyuranye n’ihame ryo guca urubanza rutabera (fair trial) kuko uwo cyahamye ntashobora kujuririra ibirebana n’igihano bitewe n’uko umucamanza uburanisha ubujurire adashobora kugihindura ix

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x bitewe n’uko nyine ari ntayegayezwa – Mu manza mpanabyaha, Umucamanza afite inshingano zo gutanga igihano gishingiye ku mikorere y’icyaha, ku myitwarire n’imibereho y’uwagikoze, ku muryango cyakorewemo no ku wagikorewe. RS/INCONST/SPEC 00003/2019/SC; Re. Kabasinga 11 Itegeko Inshinga – Urubanza rutabera – Kuba uwahamwe n’icyaha adashobora kujuririra igihano yahawe kugira ngo kigabanywe hashingiye ku mpamvu nyoroshyacyaha binyuranyije n’ihame ry’uburenganzira ku butabera buboneye n’iry’ubwisanzure bw’umucamanza mu kugena igihano gikwiye. RS/INCONST/SPEC 00005/2020/CS; Re. Kabasinga n’undi 99 Itegeko inshinga –Itegeko rihana ibyaha – Itegeko rihana rigomba kwandikwa mu buryo busobanutse kandi butarimo urujijo – Si inshingano y’umucamanza kugena ibikorwa bigize icyaha bigomba guhanwa, ahubwo ibyo ni inshingano y’umushingamategeko – Itegeko rigomba kwandikwa ku buryo buri wese ashobora kumenya imbibi z’icyemewe n’ikibujijwe, n’ingaruka z’ibihano igihe akoze ikibujijwe, kugirango ashobore kucyirinda (predictability) – Itegeko niryo rigena icyaha (igikorwa gihanwa) n’igihano gihanishywa. RS/INCONST/SPEC 00005/2020/CS ; Re. Kabasinga n’undi 99 Ihame ry’ukubahiriza umurongo wafashwe Imikorere y’inkiko – Ihame ry’ukubahiriza umurongo wafashwe (stare decisis), – Urukiko rw’Ikirenga nk’Urukiko rukuriye izindi kandi rufite imiterere yihariye ituma rugira ububasha ku moko y’imanza zose

inkiko zishyikirizwa kugira ngo rubashe kuzitangaho umurongo uyobora izindi nkiko mu micire y’imanza bituma ari rwo soko nkuru y’imirongo inkiko zindi zigenderaho. RS/INCONST/SPEC 00002/2019/SC; Re. GLIHD 33 Imikorere y’inkiko – Ihame ry’ukubahiriza umurongo wafashwe (stare decisis) – Mu rwego rwo kubahiriza amahame ashingiye ku kubahiriza umurongo wafashwe (stare decisis), buri Rukiko rugomba kubahiriza umurongo ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xi rwafashe ku kibazo runaka cyangwa umurongo wafashwe kuri icyo kibazo n’urukiko rurukuriye. RS/INCONST/SPEC 00002/2019/SC; Re. GLIHD 33 Inyungu zo gutanga ikirego Itegeko Nshinga – Amategeko anyuranyije n’Itegeko Nshinga – Inyungu zo gutanga ikirego – Mu manza zisaba gukuraho itegeko rinyuranye n’Itegeko Nshinga, umuburanyi ashobora gusaba ko itegeko rivaho agamije kurengera inyungu rusange za rubanda bitabaye ngombwa kugaragaza inyungu bwite abifitemo. RS/INCONST/SPEC00002/2018/SC ; Re Mugisha (1) 45 Itegeko Nshinga – Ikirego gisaba kwemeza ko ingingo cyangwa Itegeko rinyuranye n’Itegeko Nshinga – Uwatanze ikirego mu manza zisaba kuvanaho ingingo z’itegeko zinyuranye n’itegeko nshinga, agomba kugaragaza ko itegeko cyangwa ingingo binyuranye n’Itegeko Nshinga mu buryo buziguye cyangwa butaziguye. RS/INCONST/SPEC 00001/ 2019/SC ; Re. Murangwa 55 Inyungu rusange Amategeko agenga imiburanishirize y’imanza zihariye – Ikirego kigamije kurengera inyungu rusange – Uruhare rwa Leta mu birego birebana n’inyungu rusange – Ikirego kirebana n’inyungu rusange kigomba kuba kigamije ko hubahirizwa uburenganzira bw’abandi bantu aho kwita ku kibazo bwite cy’urega n’ubwo urega yaba afite inyungu ku kiregerwa, izo nyungu agomba kuba azisangiye n’abandi bantu. RS/PIL/SPEC 00001/2019/SC; ASSAR v. Leta y’u Rwanda (MIFOTRA) 66 Amategeko agenga imiburanishirize y’imanza zihariye – Ikirego kigamije kurengera inyungu rusange – Ibigize inyungu rusange – Inyungu rusange iba iyo hari igikorwa cyabaye cyangwa kitabaye kikavutsa abantu benshi uburenganzira bwabo cyangwa se kikabagiraho ingaruka mbi, gikosorwa hatanzwe ikirego mu rukiko rubifitiye ububasha.

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xii RS/PIL/SPEC 00001/2019/SC; ASSAR v. Leta y’u Rwanda (MIFOTRA) 66 Isobanurampamo ry’amategeko Itegeko nshinga – Isobanurampamo ry’amategeko – Iyakirwa ry’ikirego – Ibisabwa

mu iyakirwa ry’ikirego cy’isobanurampamo – Uwatanze ikirego cy’isobanurampamo agomba kubanza kugaragaza inyungu rimufitiye ku giti cye, ku bo ahagarariye badashobora kwitangira ikirego cyangwa ko abikoze mu nyungu rusange, kugaragaza ko hari imanza cyangwa ibyemezo by’ubutegetsi kandi bireba inyungu rusange bivuguruzanya ku bisobanuro by’ingingo y’Itegeko cyangwa hagaragajwe ko hari amagambo ari mu Itegeko atera urujijo ku buryo yahabwa ibisobanuro bivuguruzanya kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka. RS/SPEC/00001/2017/SC ; Re Urugaga rw’Abavoka mu Rwanda 1 Itegeko Nshinga – Isobanurampamo ry’amategeko – Icyemezo cy’Urugaga rw’Abavoka mu Rwanda – Icyemezo cy’Urugaga rw’Abavoka mu Rwanda ku bijyanye n’icyifuzo cy’isobanurampamo ry’amategeko kinyujijwe kuri urwo Rugaga ntikijuririrwa. RS/SPEC/00001/2017/SC ; Re Urugaga rw’Abavoka mu Rwanda 1 Itegeko Nshinga – Ikirego gisaba isobanurampamo – Ibisabwa kugira ngo ikirego cyakirwe – Utanga ikirego agomba kubanza kugaragaza inyungu ashaka kurengera, zishobora kuba inyungu bwite cyangwa inyungu rusange, kugaragaza ko ingingo y’itegeko asabira isobanurampamo iteje impaka mu myumvire yayo, ko hari imanza cyangwa ibyemezo by’ubutegetsi bivuguruzanya ku bisobanuro by’ingingo y’itegeko, cyangwa ko hari amagambo ari mu itegeko atera urujijo ku buryo yahabwa ibisobanuro bitandukanye bivuguruzanya, kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka – Kuba itegeko riteje impaka mu myumvire yaryo ntibyitwa impaka iyo hari icyemezo cy'urukiko ku rwego rwa nyuma cyatanze ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xiii umurongo ku kibazo ababuranyi bagaragaza ko giteye urujijo. RS/INTL/SPEC 00001/2020/SC; Urugaga rw’Abavoka mu Rwanda 21 Itegeko Nshinga – Isobanurampamo ry’amategeko – Ingaruka zaryo – Iyo hakozwe isobanurampamo ry’itegeko, icyemezo gifashwe ntikireba gusa uwasabye ko itegeko risobanurwa ahubwo kireba buri wese harimo n’abataratanze ikirego, kandi cyanashingirwaho mu bihe bizaza bitabaye ngombwa kongera gusaba Urukiko gukora isobanurampamo ry’itegeko ryamaze kurikorerwa. RS/SPEC/00001/2017/SC ; Re Urugaga rw’Abavoka mu Rwanda 1 Itegeko Nshinga – Isobanurampamo ry’amategeko – Itegeko rikurikizwa mu rubanza rw’isobanurampamo ry’amategeko – Ibiteganywa n’Itegeko Ngenga N°03/2012/OL ryo kuwa 13/06/2002 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, mu ngingo zaryo zirebana n’imiburanishirize y’ibirego byerekeranye no kwemeza ko amasezerano mpuzamahanga cyangwa itegeko binyuranyije n’Itegeko Nshinga nibyo bigomba kwifashishwa. RS/SPEC/00001/2017/SC ; Re Re Urugaga rw’Abavoka mu Rwanda 1 Itegeko Nshinga – Isobanurampamo ry’amategeko – Itumizwa rya Leta mu rubanza rw’isobanurampamo ry’itegeko – Iyo hari ikirego cy’isobanurampamo ry’itegeko ni ngombwa ko Leta ihamagazwa kugira ngo igire icyo ivuga kuri icyo kirego. RS/SPEC/00001/2017/SC ; Re Urugaga rw’Abavoka mu Rwanda 1 Itegeko Nshinga – Isobanurampamo ry’amategeko – Iyakirwa ry’ikirego – Ibishingirwaho mu busabe bw’isobanurampamo – Uwatanze ikirego cy’isobanurampamo agomba kubanza kugaragaza inyungu rimufitiye ku giti cye, kubo ahagarariye badashobora kwitangira ikirego cyangwa ko abikoze mu nyungu rusange, kugaragaza ko hari imanza cyangwa ibyemezo by’ubutegetsi

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xiv kandi bireba inyungu rusange bivuguruzanya ku bisobanuro by’ingingo y’Itegeko cyangwa hagaragajwe ko hari amagambo ari mu Itegeko atera urujijo ku buryo yahabwa ibisobanuro bivuguruzanya kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka. RS/SPEC/00001/2017/SC; Re Urugaga rw’abavoka mu Rwanda 1 Itegeko nshinga – Isobanurampamo ry’amategeko – Kutakira ikirego – Ikirego cy’isobanurampamo ntigishobora kwakirwa iyo kiri mu rubanza rutararangira kuburanishwa cyangwa rutarangiza inzira zisanzwe z’ijurira. RS/SPEC/00001/2017/SC; Re Urugaga rw’Abavoka mu Rwanda 1 Itegeko Nshinga – Isobanurampamo ry’amategeko – Uruhare rw’Urugaga rw’Abavoka mu Rwanda – Urugaga rw’Abavoka mu Rwanda rufite ububasha bwo gusuzuma icyifuzo rwashyikirijwe, rugafata icyemezo ko isobanurampamo rikenewe cyangwa ridakenewe, ryaba rikenewe, icyo cyifuzo rukagikorera ubugororangingo mu gihe ari ngombwa, rukagishyikiriza Urukiko rw’Ikirenga kandi uruhare rwarwo rugomba gukomeza kugeza Urukiko ruburanishije icyo kirego – Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015, ingingo ya 96(3). RS/SPEC/00001/2017/SC; Re Urugaga rw’Abavoka mu Rwanda 1 Ivangura Itegeko Nshinga – Gutandukanya abantu – Gutandukanya abantu ubwabyo ntabwo ari ivangura cyangwa kutareshyeshya abantu imbere y’amategeko, bishobora gukorwa iyo hari impamvu igaragara irengera abari mu cyiciro cy’abanyantege nke, iyo mpamvu igomba kuba igaragarira buri wese (objective justification or legitimate objective) kandi bikaba biri mu rugero urebye uburyo bwakoreshejwe mu kugera ku ntego cyangwa ikigamijwe. RS/INCONST/SPEC00002/2018/SC ; Re Mugisha (2) 66 Itegeko Nshinga – Gudatandukanya abantu – Nubwo abantu bagomba kureshya imbere y’amategeko, kubatandukanya ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xv cyangwa kubashyira mu byiciro ntabwo buri gihe biba ivangura, kuko iyo hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose) gutandukanya abantu cyangwa ibyiciro by’abantu bishobora kuba ngombwa. RS/INCONST/SPEC 00001/ 2019/SC ; Re. Murangwa 77 Itegeko Nshinga – Kudatandukanya abantu – Nubwo abantu bagomba kureshya imbere y’amategeko, kuba Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro itegeko rimuha ububasha bwo gufata ibyemezo bisobanura amategeko y’imisoro, atari ukumushyira hejuru y’abasoreshwa kuko bombi batari mu cyiciro kimwe n’inshingano zabo imbere y’amategeko zikaba zidahuye. RS/INCONST/SPEC 00001/2020/SC ; Re Ndayisabye 88 Kwivanga mu migendekere myiza y’ubutabera (sub judice contempt) Itegeko Nshinga – Ubutabera buboneye – Imbibi ku bwisanzure bwo gutangaza ibitekerezo – N’ubwo umucamanza ashobora gufata icyemezo atitaye ku byatangajwe, ababuranyi n’abandi baturage bo bashobora gutekereza ko yabigendeyeho, bigatuma icyemezo cyose yafata kitakirwa neza, kandi ihame ariuko ubutabera ntibugomba gutangwa gusa bigomba no kugaragara ko bwatanzwe. RS/INCONST/SPEC 00005/2020/CS ; Re. Kabasinga n’undi 99 Ubujurire Itegeko Nshinga – Ububasha bw’inkiko – Ubujurire – Ubujurire bwa kabiri – Ubutabera buboneye – Uburenganzira bwo kujurira ntayegayezwa ni ubujurire bwa mbere kandi nabwo bushobora gushyirwaho imbibe (limitations) hagamijwe intego ifite ireme – Uburenganzira bwo kujurira bushobora kugabanywa ku bujurire bwa kabiri, ariko bigakorwa hagaragazwa intego yemewe n’amategeko n’isano yumvikana ifitanye n’uburyo bwakoreshejwe. RS/INCONST/SPEC 00004/2020/SC; Re. Asiimwe 363 Itegeko nshinga –Ububasha bw’inkiko – Ingingo zinyuranyije n’itegeko nshinga – Ubujurire bwa kabiri mu

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xvi manza z’inshinjabyaha – Ubutabera buboneye – Kuba uwaburanye ahakana icyaha aregwa ashobora kwemererwa ubujurire bwa kabiri hashingiwe ku gihano yahawe mu gihe nyamara uwaburanye yemera icyaha aregwa ubujurire bwe bwa kabiri butakirwa kandi aba yarafashije ubutabera, ibi bakaba ari ugusumbanya ababuranyi no kutabafata kimwe ndetse bikaba binyuranyije n’ihame ryo kureshya imbere y’amategeko. RS/INCONST/SPEC 00004/2020/SC; Re. Asiimwe 363 Uburenganzira k’umutungo Itegeko Nshinga – Uburenganzira k’umutungo – Uburenganzira ku mutungo ku babana batarashyingiranywe – Ishingiro ry’ukugabana umutungo kw’abari basanzwe babana nk’umugore n’umugabo batarashingiranywe nuko nyine uwo mutungo baba bari bawusangiye cyangwa barawushakanye – Ababana nk’umugore n’umugabo n’ubwo baba batarashyirangiranywe, umutungo bungutse bakibana, waba utimukanwa cyangwa uwimukanwa, iyo batandukanye bawugabana. RS/INCONST/SPEC 00002/2019/SC; Re. GLIHD 100 Itegeko Nshinga – Uburenganzira ku mutungo – Mu gihe umwe mu babanaga nk’umugabo n’umugore wabanaga n’abagabo benshi cyangwa n’abagore benshi ahisemo gushyingirwa biciye mu buryo buteganywa n’amategeko, uwo wahisemo gushyingiranwa agabana ku buryo bungana umutungo yari afitanye cyangwa yahahanye na babandi babanaga batarashyingiranywe kandi igabana ry’umutungo wabo ridateganijwe nk’uburenganzira buturuka ku masezerano yo gushyingiranwa ahubwo ari

uburenganzira ku mutungo umwe mu babanaga aba afite bushingiye ku kuba barawuhahanye cyangwa bawufitanye – Mu gihe umwe mu babana nk’umugabo n’umugore hari ibyo yigomwe agatanga, afite igitekerezo cyo kuzagira uruhare ku mutungo, uwo babana akemera kubyakira nta gahato azi neza ko ubimuhaye yizera ko azagira uburenganzira ku mutungo, uwabyakiriye aramutse abyikubiye wenyine byaba ari akarengane gakorewe uwabitanze. RS/Inconst/Pén.0003/10/CS ; Re. Gatera et al 110 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xvii Ubutabera buboneye Itegeko Inshinga – Ubutabera buboneye – Ubutabera buboneye bugizwe n’uruhererekane rw’ibigomba kubahirizwa mu migendekere y’urubanza hashingiwe ku mahame ateganywa n’amategeko (procedural due process) n’ubutabera bunogeye bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage (substantive due process). RS/INCONST/SPEC 00003/2019/SC ; Re Kabasinga 120 Itegeko Inshinga – Ubutabera buboneye – Uburyo butandukanye bugize ubutabera buboneye – Ubutabera buboneye bushingiye ku iyubahirizwa ry’imihango ya ngombwa n’uruhererekane rw’ibigomba kubahirizwa hashingiwe ku mahame ateganywa n’amategeko naho Ubutabera buboneye bushingiye ku biteganywa n’itegeko bwo bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage. RS/INCONST/SPEC 00003/2020/SC ; Re Kabasinga 120 Ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo Itegeko Nshinga – Ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo – Mu gukoresha ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo, umuntu ashobora gutanga ibitekerezo ku mihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo ndetse anafite uburenganzira bwo gushaka, kubona no gukwirakwiza amakuru n’ibitekerezo mu ruhame birebana n’imihango y’idini, ibimenyetso, n’ibikoresho by’imihango y’idini akaba yanabinenga , apfa kudakora ibibujijwe n’ingingo ya 38 y’Itegeko Nshinga. RS/INCONST/SPEC00002/2018/SC; Re Mugisha (2) 130 Itegeko Nshinga – Gutanga ibitekerezo no gutangaza amakuru ku bikorwa n’abayobozi – Kugaragaza ibitekerezo no gutangaza amakuru ku bikorwa n’abayobozi, bushimangira ihame rya demokarasi ryo gukorera mu mucyo

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xviii no kubazwa inshingano ku byo abayobozi bakorera abaturage. RS/INCONST/SPEC00002/2018/SC; Re Mugisha (2) 130 Itegeko Nshinga – Ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo – Amakuru cyangwa ibitekerezo byemewe gutangazwa ntibigomba gusa kuba ari ibishimisha ubuyobozi cyangwa bidafite abo bibangamiye, ahubwo ibitanogeye ubutegetsi na bamwe mu baturage bikwiye kwemerwa kuko iyo ibitekerezo by’ingeri nyinshi, ubworoherane no gutekereza byagutse bidahari, demokarasi iba idashoboka. RS/INCONST/SPEC00002/2018/SC; Re Mugisha (2) 130 Ubwisanzure n’ubwigenge bw’umucamanza Itegeko Inshinga – Ubwisanzure n’ubwigenge bw’umucamanza – Igihano ntayegayezwa – Umucamanza afite ubwisanzure bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi – Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano. RS/INCONST/SPEC 00003/2019/SC ; Re. Kabasinga 140 Itegeko Nshinga – Ubwisanzure n’ubwigenge bw’umucamanza – Igihano ntayegayezwa – Umucamanza afite ubwisanzure bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi – Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano. RS/INCONST/SPEC 00005/2020/CS ; Re. Kabasinga n’undi 99 Ubusambanyi ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xix Itegeko Nshinga – Kureka ikirego kirebana n’icyaha cy’ubusambanyi – Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye – Kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa. RS/INCONST/SPEC00002/2018/SC ; Re Mugisha (2) 160 Ubuyobozi bw’imisoro Isobanura ry’amategeko y’imisoro mbere y’isoreshwa – Icyemezo gifatwa mbere y’isoreshwa – Ni icyemezo cy’ubutegetsi kigomba kubahirizwa n’Ubuyobozi bw’imisoro bwagifashe kigashyirwa mu bikorwa n’umusoreshwa hakurikijwe ihame rya “Good faith” – Umusoreshwa ashobora gusaba ko gikurwaho mu buryo busanzwe bw’ibyemezo by’ubutegetsi cyangwa kuregera urukiko rubifitiye ububasha mu gihe atemeranya n’umurongo wafashwe. RS/INCONST/SPEC 00001/2020/SC; Re Ndayisabye 170 Umuryango Itegeko Nshinga – Ingaruka z’igihano cy’igifungo ku muryango – Ingaruka z’igihano cy’igifungo ku muryango ntizikwiye gushingirwaho havanwaho ingingo ziteganya icyo gihano, kuko igihano cy’igifungo gitangwa hagamijwe gutanga urugero rutuma abantu batishora mu byaha, kigamije guhana, kugorora no kwigisha. RS/INCONST/SPEC00002/2018/SC; Re Mugisha (2) 180 Itegeko Nshinga – Ubwisanzure bw’umuryango – Ubwisanzure bw’umuryango ntabwo ari ugukora icyo buri wese ashaka ahubwo n’umudendezo n’umutekano w’abagize umuryango kandi ibyo tibishobora kugerwaho n’umuryango uhora mu makimbirane no kutabana neza bikunze kuba mu ngo zirimwo ibibazo by’ubusambanyi, ubushoreke cyangwa guta urugo. RS/INCONST/SPEC00002/2018/SC; Re Mugisha (2) 180 Itegeko Nshinga – Amategeko anyuranyije n’Itegeko Nshinga – Ikirego kigamije gukuraho ingingo ya 39 y’Itegeko rikumira kandi rihana ihohoterwa iryo ari ryo ryose

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xx rishingiye ku gitsina – Kugirango ubushyingiranwe bw’ababanaga nk’umugore n’umugabo bwemerwe bugomba kuba ari ubushyingiranwe hagati y’umugore umwe n’umugabo umwe kandi bukorewe imbere y’urwego rw’ubutegetsi rubifitiye ububasha. RS/Inconst/Pén.0003/10/CS ; Re. Gatera et al 190 Umusoro ku nyongeragaciro Amategeko agenga umusoro – Umusoro ku nyongeragaciro – Gutandukanya abasoreshwa bagura serivise zivuye mu mahanga zitaboneka mu Rwanda n’abagura serivise zivuye mu mahanga ariko ziboneka mu Rwanda ntibyafatwa nko kubavangura cg kutabarengera kimwe imbere y’amategeko kuko bigamije gufungura isoko rya serivise kandi bikaba byarakozwe hari impamvu zifite ireme zo gushyiraho ingamba zigamije kugabanya icyuho mu bucuruzi n’imyishyuranire n’amahanga. RS/INCONST/SPEC 00001/ 2019/SC ; Re. Murangwa 55 Amategeko agenga umusoro – Umusoro ku nyongeragaciro – Ihame rishingiye kw’isoreshwa ry’umukiriya (Reverse charge) – Ni ihame rivana inshangano zo gukora ibijyanye n’itangwa ry’umusoro ku nyongeragaciro ku mugurisha zigahabwa umuguzi w’ibicuruzwa cyangwa servise ziturutse hanze y’igihugu. RS/INCONST/SPEC 00001/ 2019/SC ; Re. Murangwa 55 Amategeko agenga umusoro – Umusoro ku nyongeragaciro – Ihame rishingiye ku hantu ibicuruzwa na serivisi byinjizwa mu mategeko agenga imisoro (Destination Principle in Tax Law) – Ibicuruzwa na serivisi byose byagurishijwe mu gihugu byinjijwemo cg

byakoresherejwemo birasoreshwa ariko bigasonerwa umusoro ku nyongeragaciro mu bihugu byakorewemo cyangwa biturukamo. RS/INCONST/SPEC 00001/ 2019/SC ; Re. Murangwa 55 Uruhare rwa Leta Itegeko Nshinga – Amategeko anyuranyije n’Itegeko Nshinga – Uruhare rwa Leta mu manza zirebana n’ibirego bisaba gukuraho itegeko rinyuranije n’Itegeko Nshinga – Leta ntabwo iza mu manza zisaba kwemeza ko itegeko ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xxi rinyuranyije n’Itegeko Nshinga ngo umuburanyi ahubwo iza kugaragaza aho ihagaze ku myumvire y’itegeko risabirwa kuvanwaho, bityo ntabwo Leta ishobora gutanga inzitizi yo kutakira ikirego nk’umuburanyi. RS/INCONST/SPEC00002/2018/SC; Re Mugisha (1) 200 Amategeko agenga imiburanishirize y’imanza zihariye – Ikirego kigamije kurengera inyungu rusange – Uruhare rwa Leta mu birego birebana n’inyungu rusange – Muri ibi birego Leta ihamagazwa mu rubanza gutanga ibitekerezo; ntihamagazwa nk’umuburanyi ushobora kugira ibyo iryozwa cyangwa ica urundi ruhande. RS/PIL/SPEC 00001/2019/SC; Assar v. Leta y’u Rwanda (MIFOTRA) 66

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xxii

AMATEGEKO YASHINGIWEHO Itegeko Nshinga rya Republika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015 Itangazo Mpuzamahanga ku Burenganzira bwa Muntu ryo 1948, u Rwanda rwemeje ku wa 18/09/1962 Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki, ratified by Law No 8/75 of 6th Feb.1975 Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, u Rwanda rwemeje burundu n’Itegeko No 8/75 ryo ku wa 6 Gashyantare 1975, agatangazwa mu igazeti ya Leta mu 1975 Amasezerano Nyafurika ku burenganzira bwa muntu n’ubw’abaturage, u Rwanda rwemeje n’Itegeko No 10/1983 ryo ku wa 01/07/1983, agatangazwa mu igazeti ya Leta yo ku wa 01/07/1983 Amasezerano y’inyongera ku masezerano Nyafurika yerekeye uburenganzira bwa muntu n’ubwa abaturage yerekeye uburenganzira bw’umugore yashyiriweho umukono I Maputo ku wa 11 Nyakanga 2003, yemejwe burundu n’Iteka rya Perezida Nº 11/01 ryo ku wa 24/06/2004 Amasezerano mpuzamahanga agamije gukumira ivangura iryo ariryo ryose rikorerwa abagore, U Rwanda rwayemeje n’Iteka rya Perezida Nº431/16 ryo ku wa 10 Ugushyingo 1980, rwayashyizeho umukono ku itariki ya 02/03/1981 Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange Itegeko N° 66/2018 ryo ku wa 30/08/2018 rigena umurimo mu Rwanda Itegeko Nº 30/2018 ryo kuwa 02/06/2018 rigena ububasha bw’inkiko Itegeko No 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi Itegeko N° 48/2017 ryo ku wa 23/09/2017 rigenga Banki Nkuru y’u Rwanda xxii

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xxiii Itegeko Nº 21/05/2016 ryo ku wa 20/05/2016 ryerekeye ubuzima bw’imyororokere y’abantu Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro Itegeko Nº 05/2015 ryo kuwa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo Itegeko N° 08/2009 ryo ku wa 27/04/2009 rigena imiterere, imikorere n’inshingano by’Ikigo cy’Imisoro n’Amahoro (RRA) Itegeko Nº 83/2013 ryo kuwa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo Itegeko No 54/2011 ryo kuwa 14/12/2011 ryerekeye uburenganzira bw’umwana n’uburyo bwo kumurinda no kumurengera ,WHNDU\D3HUH]LGD1Û U\RNXZDU\RQJHUDDPDIDUDQJD ya pansiyo n’ay’ibyago bikomoka ku kazi Iteka rya Perezida Nº 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw'umubiri buturutse ku mpanuka zitewe n’ibinyabiziga. Amategeko yakuweho ariko yakoreshwaga mu gihe cy’ugutanga ikirego : ,WHJHNR 1VKLQJD U\D 5HSXEXOLND \¶X 5ZDQGD U\R NX ZD  .DPHQD QN¶XNRU\DYXJXUXZHNXJH]DXEX Itegeko Ngenga N°03/2012/OL ryo kuwa 13/06/2012 rigena imiterere, imikorere n’ubXEDVKDE\¶8UXNLNRUZ¶,NLUHQJD Itegeko Ngenga N° 01/2012/OL ryo kuwa 02/05/2012 rishyiraho igitabo F\¶DPDWHJHNRDKDQD Itegeko Nº 09/2004 ryo ku wa 29/04/2004 ryerekeye imyitwarire mu kazi k’ubucamanza

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xxiv Itegeko No 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Itegeko N°37/2012 ryo kuwa 09/11/2012 nk’uko ryahinduwe n'Itegeko N° 02/2015 ryo kuwa 25/2/2015, rishyiraho umusoro ku nyongeragaciro. Itegeko No 74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº 25/2005 rigena imitunganyirize y’isoresha Itegeko N° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha. Itegeko–teka Nº 21/77 ryo ku wa 18 Kanama 1977 rishyiraho Igitabo cy’Amategeko ahana. Amategeko yo mu mahanga yifashishijwe : European Convention on Human Rights, Protocol No.

1. American Convention on Human Rights. Itegeko Nshinga rya Repubulika ya Kenya 2010. Itegeko Nshinga rya Repubulika ya Afrika y’Epfo, 1996. Canadian Charter of Rights and Freedoms World Trade Organization General Agreement on Trade in services (GATS),. World Trade Organization. Communication from Rwanda, Schedule of Specific Commitments under the General Agreement on Trade in Services, 30 August 1995 Protocol on establishment of East African Community Common Market. Protocol to the Agreement Establishing the African Continental Free Trade Area on Trade in Services. Decision on the African Continental Free Trade Area (AfCFTA), 33rd Ordinary Session of the Assembly of the Union, 9-10 February 2020, Addis Abeba, Ethiopia, Minimum wage-fixing machinery convention, 1928 n° 26” yashyizweho umukono mu mwaka wa 1976. Itegeko riteganya ibyaha n’ibihano (criminal code) ryo muri Canada. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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xxv Igitabo mpanabyaha cy’Ubwongereza (UK). Itegeko rya Canada ryo mu 1948 ku cyaha cyo kwica umwana wibyariye.

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IBYAREGEWE Inyungu rusange: Gutegeka ko imbogamizi izo arizo zose zituma kugeza ubu hatarajyaho umushahara fatizo (SMIG1/Minimum Wage) mu Rwanda zivaho 111 Ingingo z’amategeko zasabiwe kwemezwa ko zinyuranye n’Itegeko Inshinga: Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha Ingingo ya 9 309 Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage Ingingo ya 16, 17, 19 n’iya 20 111 Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange Ingingo za 136, 138, 139, 154, 233, n’iya 236 111 Ingingo ya 133 111 Ingingo ya 84 igika 4, 92, 133 igika 3, 271 n’iya 256 123 Ingingo ya 108 231 Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko Ingingo ya 52 par. 3 n'iya 46, igika cya 2 111 Itegeko N°59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina. Ingingo ya 39 235 Igika cya kabiri (2) cy’ingingo ya 39 342 Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha. xxvii

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xxviii Igika cya gatanu (5 ) cy’ingingo ya 1 312 Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kugeza ubu Igika cya 3 n’icya 4 cy’ingingo ya 12 421 Isobanurampamo: Itegeko N°37/2012 ryo kuwa 09/11/2012 nk’uko yahinduwe n'ingingo ya mbere y'itegeko n° 02/2015 ryo kuwa 25/2/2015, rishyiraho umusoro ku nyongeragaciro. Igika cya mbere-1 cy’igingo ya 5 345

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IBIREGO BIREBANA N’ISOBANURAMPAMO RY’AMATEGEKO

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xxx

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1 Re URUGAGA RW’ABAVOKA MU RWANDA (1) [Rwanda URUKIKO RW’IKIRENGA – RS/SPEC/00001/2017/SC – Vol [2017] 4 RLR – [(Rugege, P.J., Mugenzi, Kayitesi R., Kanyange, Mukamulisa, Gatete, Ngagi, Karimunda na Muhumuza, J.) 28 Mata 2017] Itegeko Nshinga – Isobanurampamo ry’amategeko – Iyakirwa ry’ikirego – Ibisabwa mu iyakirwa ry’ikirego cy’isobanurampamo – Uwatanze ikirego cy’isobanurampamo agomba kubanza kugaragaza inyungu rimufitiye ku giti cye, ku bo ahagarariye badashobora kwitangira ikirego cyangwa ko abikoze mu nyungu rusange, kugaragaza ko hari imanza cyangwa ibyemezo by’ubutegetsi kandi bireba inyungu rusange bivuguruzanya ku bisobanuro by’ingingo y’Itegeko cyangwa hagaragajwe ko hari amagambo ari mu Itegeko atera urujijo ku buryo yahabwa ibisobanuro bivuguruzanya kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka. Itegeko nshinga – Isobanurampamo ry’amategeko – Kutakira ikirego – Ikirego cy’isobanurampamo ntigishobora kwakirwa iyo gishamikiye ku rubanza rutararangira kuburanishwa cyangwa rutararangiza inzira zisanzwe z’ubujurire. Itegeko Nshinga – Isobanurampamo ry’amategeko – Itumizwa rya Leta mu rubanza rw’isobanurampamo ry’itegeko – Iyo hari ikirego cy’isobanurampamo ry’itegeko ni ngombwa ko Leta ihamagazwa kugira ngo igire icyo ivuga kuri icyo kirego. Itegeko Nshinga – Isobanurampamo ry’amategeko – Itegeko rikurikizwa mu rubanza rw’isobanurampamo ry’amategeko –

Ibiteganywa n’Itegeko Ngenga N°03/2012/OL ryo kuwa 13/06/2002 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, mu ngingo zaryo zirebana n’imiburanishirize y’ibirego byerekeranye no kwemeza ko amasezerano mpuzamahanga cyangwa itegeko binyuranyije n’Itegeko Nshinga nibyo bigomba kwifashishwa. Itegeko Nshinga – Isobanurampamo ry’amategeko – Ingaruka zaryo – Iyo hakozwe isobanurampamo ry’itegeko, icyemezo gifashwe ntikireba gusa uwasabye ko itegeko risobanurwa ahubwo kireba buri wese harimo n’abataratanze ikirego, kandi cyanashingirwaho mu bihe bizaza bitabaye ngombwa kongera gusaba Urukiko gukora isobanurampamo ry’itegeko ryamaze kurikorerwa. 1

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2 Itegeko Nshinga – Isobanurampamo ry’amategeko – Uruhare rw’Urugaga rw’Abavoka mu Rwanda – Urugaga rw’Abavoka mu Rwanda rufite ububasha bwo gusuzuma icyifuzo rwashyikirijwe, rugafata icyemezo ko isobanurampamo rikenewe cyangwa ridakenewe, ryaba rikenewe, icyo cyifuzo rukagikorera ubugororangingo mu gihe ari ngombwa, rukagishyikiriza Urukiko rw’Ikirenga kandi uruhare rwarwo rugomba gukomeza kugeza Urukiko ruburanishije icyo kirego – Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015, ingingo ya 96(3). Itegeko Nshinga – Isobanurampamo ry’amategeko – Icyemezo cy’Urugaga rw’Abavoka mu Rwanda – Icyemezo cy’Urugaga rw’Abavoka mu Rwanda ku bijyanye n’icyifuzo cy’isobanurampamo ry’amategeko kinyujijwe kuri urwo Rugaga ntikijuririrwa. Itegeko Nshinga – Isobanurampamo ry’amategeko – Ibigomba kugaragazwa n’Urukiko mu gutanga isobanurampamo ry’amategeko – Rugomba kugaragaza niba ishyirwa mu bikorwa ry’Itegeko rishobora gutuma ryumvikana mu buryo butandukanye, niba hajya habaho gutandukira mu gusobanura itegeko no kurikoresha ku buryo bidahura n’icyatumye rijyaho cyangwa ntirishobore gukemura ikibazo ryari rigamije gukemura kandi Urukiko rugomba gutanga ibisobanuro by’itegeko cyangwa ingingo zaryo mu gihe imyandikire yaryo itera urujijo, kwagura ibisobanuro by’itegeko mu gihe hagaragara ko hari ibyo ritavuze bigatera icyuho mu ishyirwa mu bikorwa ryaryo. Incamake y’ikibazo: Itegeko

Nshinga rya Repubulika y’u Rwanda ryo mu 2003 rimaze kuvugururwa muri 2015, ryahaye Urukiko rw’Ikirenga ububasha bwo gukora isobanurampamo ry’amategeko, rinagena ko Umuntu wese ubifitemo inyungu ashobora gusaba isobanurampamo abinyujije ku Rugaga rw’Abavoka. Bityo Urugaga rwagiye rushyikiriza Urukiko rw’Ikirenga ibyifuzo by’abaturage birebana n’isobanurampamo ry’amategeko, maze uru Urukiko rukahamagaza Urugaga kurusobanurira ibijyanye n’ubwo busabe. Urugaga rwasabye Urukiko ko iryo buranisha ryaba risubitswe kugira ngo Urukiko rw’Ikirenga rubanze rutange isobanurampamo ry’ingingo ya 96, igika cya 3 y’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015 mu rwego rwo kumenya uruhare rw’Urugaga rw’Abavoka mu itangwa n’iburanisha ry’ibirego bisaba isobanurampamo. Urukiko rw’Ikirenga ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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3 rwakiriye ikirego cy’Urugaga, kandi rutumiza Leta y’u Rwanda mu iburanisha. Leta y’u Rwanda yifuje ko habanza gusuzumwa ishingiro ryo kuyitumiza mu manza zirebana n’isobanurampamo kuko ntaho amategeko yigeze ateganya ko ihamagazwa muri bene izo manza. Mu gusobanura ingingo isabirwa isobanurampamo, Urugaga ruvuga ko iyo ingingo itera urujujo ku buryo ishobora gufatwa mu buryo bubiri. Ku ruhande rumwe iyo ngingo ishobora kumvikana nk’aho Urugaga ari inzira yo kunyuzamo ikirego gisaba isobanurampamo ry’amategeko nta kindi cyitaweho, icyo gihe bikaba bivuze ko Urugaga rudashobora kwanga gushyikiriza Urukiko icyifuzo cy’urega. Ku rundi ruhande, iyo ngingo ishobora kumvikanisha ko Urugaga rugomba kugira uruhare mu cyifuzo rwanyujijweho hagatangwa gusa ikirego ku ngingo zaba zirimo ikibazo cy’imyumvire, byaba na ngombwa rukagira inama abarunyujijeho ikirego cy’isobanurampamo mu gihe rusanga ridakenewe. Ku ruhande rwa Leta, icyifuzo cyayo ni uko mu isobanurampamo ry’igika cya 3 cy’iyo ngingo, Urukiko rw’Ikirenga rwakwemeza ko Urugaga rufite ububasha bwo kwemera, kwanga cyangwa kugorora ubusabe rwagejejweho, rukajya ruhamagarwa rugatanga ibisobanuro. Incamake y’icyemezo: 1. Iyo hari ikiregocy’isobanurampamo ry’itegeko ni ngombwa ko Leta ihamagazwa kugira ngo igire icyo ibivugaho, kuko ni nayo iri mu mwanya mwiza wo kumenya icyari kigamijwe itegeko rijyaho, kandi kuyitumiza mu iburanisha ntibyafatwa nko kuyigira umuburanyi ahubwo ni mu rwego rwo gutanga ibitekerezo byafasha Urukiko mu gutanga isobanurampamo ry’itegeko.

2. Kubera akamaro n’uburemere bw’ibirego byerekeranye n’isobanurampamo, mu gihe nta tegeko rirateganya uko izo manza ziburanishwa, hagomba kwifashishwa ibiteganywa n’Itegeko Ngenga N°03/2012/OL ryo ku wa 13/06/2002 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, mu ngingo zaryo zirebana n’imiburanishirize y’ibirego byerekeranye no kwemeza ko amasezerano mpuzamahanga cyangwa itegeko binyuranyije n’Itegeko Nshinga kuko bene izi manza zose zihuriye ku kuba zireba inyungu rusange kandi zikaba zicibwa ku rwego rwa mbere n’urwa nyuma mu Rukiko rw’Ikirenga. Re URUGAGA RW’ABAVOKA MU RWANDA (1)

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4 3. Iyo hakozwe isobanurampamo ry’itegeko, icyemezo gifashwe ntikireba gusa uwasabye ko itegeko risobanurwa ahubwo kireba buri wese harimo n’abataratanze ikirego, kandi cyanashingirwaho mu bihe bizaza bitabaye ngombwa kongera gusaba Urukiko gukora isobanurampamo ry’itegeko ryamaze kurikorerwa.

4. Urugaga rw’Abavoka mu Rwanda rufite ububasha bwo gusuzuma icyifuzo rwashyikirijwe, rugafata icyemezo ko isobanurampamo rikenewe cyangwa ridakenewe. Iyo rikenewe icyo cyifuzo rugikorera ubugororangingo igihe ari ngombwa, rukagishyikiriza Urukiko rw’Ikirenga kandi uruhare rwa rwo rugakomeza kugeza ruburanishije icyo kirego. Icyemezo cy’Urugaga ku birebana n’iyakirwa ry’ icyo cyifuzo ntikijuririrwa.

5. Uwatanze ikirego cy’isobanurampamo agomba kubanza kugaragaza inyungu isobanurampamo rimufitiye ku giti cye, ku bo ahagarariye badashobora kwitangira ikirego cyangwa ko abikoze mu nyungu rusange, ko hari imanza cyangwa ibyemezo by’ubutegetsi kandi bireba inyungu rusange bivuguruzanya ku bisobanuro by’ingingo y’Itegeko cyangwa hagaragajwe ko hari amagambo ari mu Itegeko atera urujijo ku buryo yahabwa ibisobanuro bivuguruzanya kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka.

6. Ikirego cy’isobanurampamo ntigishobora kwakirwa iyo kiri mu rubanza rutararangiza kuburanishwa cyangwa rutararangiza inzira zisanzwe z’ijurira.

7. Mu gutanga isobanurampamo y’amategeko Urukiko rugomba kugaragaza niba ishyirwa mu bikorwa ry’itegeko rishobora gutuma ryumvikana mu buryo butandukanye, niba hajya habaho gutandukira mu gusobanura itegeko no kurikoresha ku buryo bidahura n’icyatumye rijyaho cyangwa ntirishobore gukemura ikibazo ryari rigamije gukemura kandi Urukiko rugomba gutanga ibisobanuro by’itegeko cyangwa ingingo zaryo mu gihe imyandikire yaryo itera urujijo, kwagura ibisobanuro by’itegeko mu gihe hagaragara ko hari ibyo ritavuze bigatera icyuho mu ishyirwa mu bikorwa ryaryo. Ikirego gifite ishingiro. Amategeko yashingiweho: Itegeko Nshinga rya Republika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 96(3). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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5 Itegeko Ngenga N°03/2012/OL ryo kuwa 13/06/2012 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, ingingo za 53, 54, 55, 56, 57, 58, 59, 60 n’iya 61. Itegeko Nº83/2013 ryo kuwa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo, ingingo ya 2(1). Imanza zifashishijwe: Ishyaka riharanira demokarasi no kurengera ibidukikije mu Rwanda (DGPR) v. Leta y’u Rwanda, RS/SPEC/0002/15/CS, rwaciwe n’Urukiko rw’Ikirenga ku wa 8/10/2015. Inyandiko z’abahanga: Reginald Parker, Administrative Interpretations, University of Miami Law School, 5U. Miami L. Rev.533 (1951). Eighth United Nations Congress on the Prevention of Crime and the Treatment of Offenders, Havana, Cuba, Cuba 27 /8/- 7/9/1990. John M. Huels, Classifying Authentic Interpretations of Canon Laws, The Jurist 72 (2012). John F. McCarthy, The canonical meaning of the recent authentic interpretation of canon 230.2 regarding female altar servers, Organ of the Roman Theological Forum, January 1995. Urubanza I. IMITERERE Y’IKIBAZO [1] Urugaga rw’Abavoka mu Rwanda rwagiye rushyikiriza Urukiko rw’Ikirenga ubusabe bw’abaturage bwanyuzwaga ku Rugaga bujyanye n’isobanurampamo rya zimwe mu ngingo z’amategeko nk’uko biteganywa n’ingingo ya 96, igika cya 3, y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 nk’uko ryavuguruwe mu 2015. Nyuma, Urugaga rwaje kwakira inyandiko z’Urukiko rw’Ikirenga ziruhamagaza kuza gusobanurira Urukiko ibijyanye n’ubwo busabe bw’isobanurampamo mu manza zari ziteganyijwe ku tariki ya 31/01/2017. Re URUGAGA RW’ABAVOKA MU RWANDA (1)

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6 [2] Ni muri urwo rwego, Urugaga rwandikiye Perezida w’Urukiko rusaba ko iburanisha ku busabe bw’isobanurampamo bwari bwaratanzwe n’abaturage babunyujije ku Rugaga rw’Abavoka mu Rwanda ryari riteganyijwe tariki ya 31/01/2017 ryaba risubitswe kugira ngo Urukiko rw’Ikirenga rubanze rutange isobanurampamo ry’ingingo ya 96, igika cya 3, y’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015 mu rwego rwo kumenya uruhare rw’Urugaga rw’Abavoka mu itangwa, n’iburanisha ry’ibirego bisaba isobanurampamo. [3] Ikirego cyasuzumwe mu iburanisha ryo ku wa 05/04/2017, Urugaga rw’Abavoka mu Rwanda ruhagarariwe na Me Bagabo Faustin na Me Basomingera Alberto naho Leta y’u Rwanda ihagariwe na Me Rubango K. Epimaque. Mbere y’uko urubanza rutangira, Me Rubango yifuje ko habanza gusuzumwa ishingiro ryo gutumiza Leta mu manza ku isobanurampamo. II. IBIBAZO BISUZUMWA MU RUBANZA N’ISESENGURA

RYABYO Kumenya niba Leta y’u Rwanda itaragombaga gutumizwa muri uru rubanza [4] Me Rubango Epimaque, uburanira Leta y’u Rwanda, avuga ko ntaho amategeko yigeze ateganya ko Leta ihamagazwa mu isuzuma ry’ibibazo bijyanye n’isobanurampamo ry’amategeko. Akomeza avuga ko ihamagazwa mu isuzuma ry’ibibazo biri mu bubasha budasanzwe bw’Urukiko rw’Ikirenga rikorwa gusa mu gihe hasuzumwa ibirego byerekeranye no kwemeza ko amategeko anyuranye n’Itegeko Nshinga. Avuga ko n’igihe isobanurampamo ryakorwaga n’Inteko Ishinga Amategeko, Leta itasabwaga kugira ibitekerezo itanga.

UKO URUKIKO RUBIBONA [5] Nk’uko Intumwa ya Leta ibivuga, ntahateganyijwe mu Itegeko Nshinga ryo mu 2003 ryavuguruwe mu 2015, no mu Itegeko Ngenga n°03/2012/OL ryo ku wa 13/06/2012 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga ko Leta ihamagazwa mu iburanisha ry’imanza zirebana n’isobanurampamo ry’amategeko. Nyamara guhamagazwa kwa ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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7 Leta mu manza zifite umwihariko birasanzwe, n’ubwo byaba bidateganyijwe mu itegeko. Urugero ni mu manza zisaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga. Mbere y’ivugurura ryo mu 2015 ry’Itegeko Nshinga, ntaho byari biteganyijwe ko Leta itumizwa muri bene izo manza. Urukiko rw’Ikirenga rwafashe umwanzuro wo kujya rutumiza Leta kubera uruhare igira mu gutegura no gushyira mu bikorwa amategeko no kuba yumva neza icyo ayo mategeko aba yarashyiriweho.1 [6] Hakurikijwe uruhare rwa Leta ruvugwa haruguru, Urukiko rusanga ari ngombwa ko mu gihe hari uwasabye ko hatangwa isobanurampamo ry’itegeko, Leta ihamagazwa kugira ngo igire icyo ivuga kuri ubwo busabe, kuko ari nayo iri mu mwanya mwiza wo kumenya icyari kigamijwe itegeko rijyaho. Kuyitumiza, ntibigomba gufatwa nko kuyigira umuburanyi ku rwego rw’urega, uwagobotse, uwagobokeshejwe, cyangwa rw’uregwa, ahubwo ni mu rwego rwo gutanga ibitekerezo byafasha Urukiko mu gutanga isobanurampamo ry’ itegeko. Urubanza ku isobanurampamo ry’amategeko, ni urubanza rwihariye, iryo sobanurampamo rikaba riri mu nyungu rusange, n’ibitekerezo by’Intumwa ya Leta bikaba byaba ingirakamaro. [7] Urukiko rurasanga atari ibirebana gusa n’ihamagazwa rya Leta mu manza z’isobanurampamo ridateganyijwe mu mategeko, n’inzira yo kuburanisha izo manza ntaho iteganyijwe. Igihe nta tegeko rirateganya uko izo manza ziburanishwa, Urukiko rurasanga, kubera

akamaro n’uburemere bw’ibirego byerekeranye n’isobanurampamo, hagomba kwifashishwa ibiteganywa n’Itegeko Ngenga n°03/2012/OL ryo kuwa 13/06/2002 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, mu ngingo zaryo zirebana n’imiburanishirize y’ibirego byerekeranye no kwemeza ko amasezerano mpuzamahanga cyangwa itegeko binyuranyije n’Itegeko Nshinga. [8] Icyo bene izi manza zose zihuriyeho, n’uko zireba inyungu rusange kandi zikaba zicibwa ku rwego rwa mbere n’urwa nyuma mu Rukiko rw’Ikirenga. Kimwe n’imanza zisuzuma ibijyanye no gukuraho itegeko cyangwa ingingo y’itegeko kuko binyuranyije n’Itegeko Nshinga, iyo hakozwe isobanurampamo ry’itegeko, icyemezo gifashwe ntikireba gusa

1 Reba nk’urubanza RS/SPEC/0002/15/CS rurebana no gusobanura ingingo y’Itegeko Nshinga rwaciwe n’uru Rukiko ku wa 8/10/2015. Re URUGAGA RW’ABAVOKA MU RWANDA (1)

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8 uwasabye ko itegeko risobanurwa. Icyo cyemezo kireba buri wese harimo n’abataratanze ikirego, kandi cyanashingirwaho mu bihe bizaza bitabaye ngombwa kongera gusaba Urukiko gukora isobanurampamo ry’itegeko ryamaze kurikorerwa. Iki gitekerezo gihura n’ibyavuzwe na Reginald Parker muri aya magambo: “[…..] The court, in deciding a question of law which lends itself to several constructions, interprets the law with binding force, not only for the parties involved in the litigation that gave rise to the decision, but also for the future”2 . Isobanurampamo risobanura ikibazo burundu rigatanga umurongo ngenderwaho. Kumenya uruhare rw’Urugaga rw’Abavoka mu Rwanda mu itangwa ry’ibirego bisaba isobanurampamo ruba rwanyujijweho. [9] Mu gusobanura ingingo isabirwa isobanurampamo, Me Basomingera, uhagarariye Urugaga rw’Abavoka mu Rwanda, asobanura ko ingingo ya 96, igika cya 3, y’Itegeko Nshinga ryo mu 2003 ryavuguruwe mu 2015, itera urujujo ku buryo ishobora gufatwa mu buryo bubiri. Asobanura ko ku ruhande rumwe iyo ngingo ishobora kumvikana nk’aho Urugaga rw’Abavoka mu Rwanda ari inzira yo kunyuzamo ikirego gisaba isobanurampamo ry’amategeko nta kindi cyitaweho. Icyo gihe byaba bivuze ko Urugaga rudashobora kwanga gushyikiriza Urukiko ubusabe bw’umuntu urusabye kumugereza ku rukiko ubusabe bwe. Muri icyo gihe Urugaga nta bubasha rwaba rufite bwo kugira uruhare mu isuzumwa

ry’ubusabe bw’isobanurampamo rikorwa n’Urukiko rw’Ikirenga. [10] Ku rundi ruhande, avuga ko iyo ngingo ishobora kumvikanisha ko Urugaga rugomba kugira uruhare mu busabe rwanyujijweho hagatangwa gusa ubusabe ku ngingo zaba zirimo ikibazo cy’imyumvire, byaba na ngombwa rukagira inama abarunyujijeho ubusabe bw’isobanurampamo mu gihe rusanga ridakenewe bitewe nuko itegeko iryo saba rishingiyeho ryaba risobanutse bihagije. [11] Me Basomingera yatanze urugero rw’ubusabe Urugaga rwagejejweho na Banki y’Abaturage y’u Rwanda (BPR Ltd), aho rwakoze incamake y’ikibazo rwari rwagejejweho ndetse rugaragaza n’uburyo ikibazo kigomba gusuzumwa. Asoza asaba ko Urukiko rw’Ikirenga rwabanza

2 Reginald Parker, Administrative Interpretations, University of Miami Law School, 5U. Miami L. Rev.533 (1951) at http://repository.law.miami.edu/umir ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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9 rugasobanura ku buryo butaziguye (direct) uruhare rw’Urugaga rw’Abavoka mu Rwanda muri iyo nzira y’isobanurampamo. [12] Me Bagabo Faustin, nawe uhagarariye Urugaga rw’Abavoka mu Rwanda, avuga ko Urugaga rwahamagajwe kuburana kandi umuntu aburana ibyo yemera ashobora gusobanura, ikibazo kikaba kumenya igihe umuntu ahaye Urugaga ikibazo kandi rwo rwumva ingingo isobanutse, niba rufite ububasha bwo kubyanga, naho rwashingira rubyanga. Yakomeje yibaza niba umuturage ushyikirije ubusabe bwe Urugaga rukabyanga, rukavuga ko rusanze bisobanutse nta mpamvu yo kubishyikiriza Urukiko rw’Ikirenga, azaba afite inzira y’ubujurire. [13] Avuga ko mu bibazo byashyikirijwe Urugaga rw’Abavoka mu Rwanda, abantu benshi bagaruka ku manza baburanye kandi mu myumvire y’Urugaga ntabwo isobanurampamo ryagombye gusabwa ari uko habaye urubanza kuko isobanurampamo atari inzira y’ubujurire ahubwo ari ikibazo kireba abantu muri rusange. [14] Asoza avuga ko mu gihe Urukiko rwemeje ko Urugaga rufite ububasha bwo kubanza gusuzuma ibibazo rwagejejweho, rugafata icyemezo cyo kwanga cyangwa kwemera ubusabe, icyo cyemezo rufashe kitajuririrwa kuko kiramutse kijuririwe byaba bibaye urubanza ndetse n’inzira y’uko bene ibyo birego bica mu Rugaga rw’Abavoka yaba iteshejwe agaciro. [15] Me Rubango avuga ko abagize Urugaga bafite imyumvire itandukanye ku ngingo isabirwa isobanurampamo, bamwe bavuga ko Urugaga rudafite

ububasha bwo kwanga ikibazo rwagejejweho n’umuturage naho abandi bavuga ko impamvu Umushingamategeko yateganyije ko bene ibyo bibazo bigomba kubanza kunyuzwa ku Rugaga, ari uko yasanze nk’urwego rurimo abanyamwuga rugomba, kubanza kureba niba ikibazo rwanyujijweho ari ngombwa ko gishyikirizwa Urukiko rw’Ikirenga, rukabyanga cyangwa se rukaba rwagira ibyo rukosora. [16] Akomeza avuga ko icyifuzo cya Leta y’u Rwanda ari uko mu isobanurampamo ry’ingingo ya 96, igika cya 3, y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, Urukiko rw’Ikirenga rwakwemeza ko Urugaga rw’Abavoka mu Rwanda rufite ububasha bwo kwemera, kwanga cyangwa kugorora ubusabe rwagejejweho, Re URUGAGA RW’ABAVOKA MU RWANDA (1)

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10 rukajya ruhamagarwa rugatanga ibisobanuro. Ku rundi ruhande, mu gihe Urukiko rw’Ikirenga ruramutse rwemeje ko Urugaga rutagomba guhindura cyangwa kwanga ubusabe, byaba bitumvikana ukuntu rwahamagarwa gusobanura ibyo rushobora kuba rutemera. Yavuze kandi ko mu busesenguzi bakoze, basanze nyuma y’aho ubusabe ku isobanurampamo ry’amategeko riherewe Urukiko rw’Ikirenga, ibibazo bizaba byinshi kuko abantu bashobora no kubyifashisha batinza imanza.

UKO URUKIKO RUBIBONA [17] Ibyerekeye isobanurampamo ry’amategeko bikubiye mu ngingo ya 96 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. Iyi ngingo iteganya ko: “Isobanurampamo ry’amategeko rikorwa n’Urukiko rw’Ikirenga. Iryo sobanurampamo rishobora gusabwa na Guverinoma cyangwa Urugaga rw’Abavoka. Umuntu wese ubifitemo inyungu ashobora gusaba isobanurampamo abinyujije ku Rugaga rw’Abavoka. Iyo itegeko ritumvikanye kimwe mu ndimi ryatangajwemo mu Igazeti ya Leta, hitabwa ku rurimi iryo tegeko ryatowemo”. [18] Urugaga ruvuga ko ingingo ivugwa mu gika kibanziriza iki itera urujijo rwo kumenya uruhare rwarwo mu busabe bw’isobanurampamo ruba rwanyujijweho n’undi muntu wese ufitemo inyungu. Nk’uko bigaragara mu ngingo ya 96 y’Itegeko Nshinga yavuzwe, umuntu wese ubifitemo inyungu afite ububasha bwo gusaba isobanurampamo, ariko akabinyuza ku Rugaga rw’Abavoka. Ntabwo umuntu ku giti cye yemerewe kugeza ubusabe bwe ku Rukiko rw’Ikirenga. Icyo Urugaga rushaka gusobanukirwa, ni ukumenya uruhare rwarwo mu gihe hari usaba isobanurampamo abinyujije ku Rugaga rw’Abavoka. Uruhare rw’Urugaga mu busabe bugezwa ku Rukiko rw’Ikirenga rugomba kureberwa mu nshingano z’abarugize nk’uko ziteganywa n’Itegeko rishyiraho Urugaga ndetse zikanashimangirwa n’andi mahame agenga umwuga w’Abavoka, hakanasuzumwa icyari kigamijwe mu guha Urugaga rw’Abavoka inshingano yo kwakira ubusabe bw’abaturage no kubushyikiriza Urukiko rw’Ikirenga. [19] Ingingo ya 2(1°) y’Itegeko nº83/2013 ryo ku wa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo isobanura ko Umwavoka ari umunyamwuga w’amategeko ufasha ubutabera, ushinzwe guhagararira, kunganira no ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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11 kuburanira abantu mu nzego z’ubutegetsi, iz’ubucamanza n’izindi zose zifata ibyemezo. Ashobora gutegura umwanzuro no gufata ijambo imbere y’izo nzego. Ashobora kandi kugishwa inama, kunga no gukora inyandiko zose abaje bamugana bakeneye mu rwego rw’amategeko [……]. Ibi bihuje n’ibyavuzwe n’akanama k’Umuryango w’Abibumbye gashinzwe ikumirwa ry’ibyaha no gushyiraho uburyo abakoze ibyaha bafatwa. Mu nama yako ya 8 yabereye Havana, Cuba, kashyizeho Amahame y’ibanze agenga Abavoka (Basic Principles on the Role of Lawyers). By’umwihariko, mu gace ka 13 k’ayo mahame, hemejwe ko Abavoka bafite inshingano yo kugira inama ababagana ku burenganzira n’inshingano bafite, no gusobanurirwa inzira banyuramo zirebana n’ubwo burenganzira n’inshingano bafite.3 [20] Urugaga runyuzwaho ubusabe n’umuntu wese ubifitemo inyungu bitewe n’uko ari urwego rugizwe n’abanyamwuga b’amategeko. Uruhare rw’Urugaga kuri ubwo busabe rugomba kujyana n’ubwo bunyamwuga mu mategeko bw’abarugize hagamijwe gufasha ubutabera n’abagana Urugaga. Ntabwo rero, Urugaga rwafatwa nk’urwego rugomba kunyuzwaho ubusabe gusa nk’aho ari ikigo gishinzwe kwakira no kugeza ubutumwa aho bugomba kujya (iposita), ngo hirengagizwe iyo nshingano yarwo y’ibanze yo gufasha ubutabera. [21] Rukurikije ibikubiye mu ngingo ya 96, igika cya 3, y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, Urukiko rurasanga ntacyo

byaba bimaze ubusabe buramutse bunyujijwe ku Rugaga, uru ntirubashe kugira icyo rubukoraho. Ibyo byaba bisa nko kureka buri wese ubishaka agasaba isobanurampamo mu Rukiko rw’Ikirenga. Bigenze gutyo, byaba binyuranyije n’icyari kigamijwe hagenwa ko ubusabe bunyuzwa ku Rugaga, ndetse byaba bihaye icyuho abashobora gusaba isobanurampamo ritari ngombwa hagamijwe gutinza imanza cyangwa bikaba uburyo buziguye bwo kujurira, cyangwa rigasabwa mu buryo butari ubwa kinyamwuga ku buryo byagorana mu isesengura ry’ikibazo.

3 The duties of lawyers towards their clients shall include: Advising their clients as to their legal rights and obligations and as to the working of the legal system in so far as it is relevant to the legal rights and obligations of the clients”. Eighth United Nations Congress on the Prevention of Crime and the Treatment of Offenders, Havana, Cuba, Cuba 27 /8/- 7/9/1990. Re URUGAGA RW’ABAVOKA MU RWANDA (1)

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12 [22] Urukiko rw’Ikirenga rurasanga mu gihe hari uwanyujije ubusabe bw’isobanurampamo ry’Itegeko ku Rugaga rw’Abavoka, rugomba gusuzuma niba iryo sobanurampamo rikenewe koko, rukayungurura, rwasanga ibyo rwagejejweho bisobanutse ku buryo bidakeneye gusobanurwa, rukabimenyesha uwatanze ubusabe, rukaba rwanamugira inama. Mu gihe Urugaga rufashe icyemezo cyo kwanga ubusabe, icyo cyemezo ntikijuririrwa. Nk’Urwego rugizwe n’abanyamwuga mu mategeko, Urugaga rusanze ubusabe bufite ishingiro, bibaye ngombwa rumaze gukora ubugororangingo, rwageza ubwo busabe ku Rukiko rw’Ikirenga kugirango ruzasuzume ikibazo kigaragara kandi cyumvikana. Uruhare rw’Urugaga kandi ntirugomba kugarukira aho, rugomba gukomeza kugeza Urukiko ruburanishije icyo kirego rukaza gutanga igitekerezo cyarwo. [23] Urukiko rw’Ikirenga rurasanga hashingiwe ku bisobanuro byatanzwe mu bika bibanziriza iki, Urugaga rw’Abavoka mu Rwanda rufite ububasha bwo gusuzuma ubusabe rwashyikirijwe, rugafata icyemezo ko isobanurampamo rikenewe cyangwa ridakenewe, ryaba rikenewe ubwo busabe rukabushyikiriza Urukiko rw’Ikirenga. Ibikwiye gushingirwaho hasuzumwa ubusabe bw’isobanurampamo. [24] Isobanurampamo ry’amategeko no gusobanura amategeko mu buryo busanzwe biratandukanye. Isobanurampamo ry’amategeko rikorwa mu buryo bwihariye, rigakorwa n’ababifitiye ububasha bahabwa n’amategeko, hakagaragazwa ibisobanuro by’itegeko ritumvikana

neza. Ibi ni byo John M. Huels yavuze muri aya magambo: “[….] there is a special form of interpretation that officially and authoritatively resolves the meaning of a doubtful law. This is called “authentic interpretation and may only be made by the legislator or one to whom he has entrusted the power to interpret the law authentically […]4”. Naho John F. McCarthy, avuga ko isobanurampamo ry’amategeko, ari ugusobanura amategeko bikozwe mu nzira zagenwe kandi bigakorwa n’ubifitiye ububasha. Abivuga muri aya magambo: “[….] an authentic interpretation is an interpretation that is imposed in an obligatory

4 John M. Huels, Classifying Authentic Interpretations of Canon Laws, The Jurist 72 (2012), accessed on http://heinonline.org/HOL/LandingPage?handle=hein.journals/juristcu72&div=29&id =&page ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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13 manner, or authoritatively, by a public person possessing this power5”. Ibi ntibyagereranywa n’isobanura ry’amategeko mu buryo busanzwe kuko byo bishobora gukorwa n’umucamanza uhuye n’ikibazo mu rubanza hatagombye gutangwa ikirego kihariye. [25] Kubera imiterere y’isobanurampamo nk’uko byasobanuwe mu bika bibiri bibanziriza iki, Urukiko rw’Ikirenga rurasanga ari ngombwa ko rutanga imirongo migari (guidelines) izafasha ushaka gutanga ubusabe bw’isobanurampamo ndetse ikiyambazwa n’Urugaga cyangwa Urukiko mu gusuzuma ubwo busabe. Iyo mirongo ni iyi ikurikira: Uwatanze ikirego cy’isobanurampamo agomba kubanza kugaragaza inyungu isobanurampamo rimufitiye ku giti cye, kubo ahagarariye badashobora kwitangira ikirego cyangwa ko abikoze mu nyungu rusange. Agomba kugaragaza ko hari imanza cyangwa ibyemezo by’ubutegetsi kandi bireba inyungu rusange, bivuguruzanya ku bisobanuro by’ingingo y’Itegeko. Ikirego gishobora kwakirwa na none iyo ugitanze agaragaza ko hari amagambo ari mu Itegeko atera urujijo ku buryo yahabwa ibisobanuro bitandukanye, bivuguruzanya kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka. Icyakora, ikirego ntigishobora kwakirwa iyo kiri mu rubanza rutararangiza kuburanishwa cyangwa rutararangiza inzira zisanzwe z’ijurira. [26] By’umwihariko, mu gutanga isobanurampamo y’amategeko bitewe n’icyasabwe gusobanurwa, Urukiko rugomba kugaragaza: a) niba ishyirwa mu bikorwa ry’itegeko rishobora gutuma ryumvikana mu buryo butandukanye, b) niba hajya habaho gutandukira mu gusobanura itegeko no kurikoresha ku buryo bidahura n’icyatumye rijyaho cyangwa ntirishobore gukemura ikibazo ryari rigamije gukemura. Urukiko kandi rugomba a) gutanga ibisobanuro by’itegeko cyangwa ingingo zaryo mu gihe imyandikire

5 John F. McCarthy, The canonical meaning of the recent authentic interpretation of canon 230.2 regarding female altar servers, Organ of the Roman Theological Forum, January 1995. Re URUGAGA RW’ABAVOKA MU RWANDA (1)

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14 yaryo itera urujijo, b) kwagura ibisobanuro by’itegeko mu gihe hagaragara ko hari ibyo ritavuze hakagaragara icyuho mu ishyirwa mu bikorwa ryaryo. III. ICYEMEZO CY’URUKIKO [27] Urukiko rw’Ikirenga rwemeye kwakira ikirego rwashyikirijwe n’Urugaga rw’Abavoka; [28] Rwemeje ko hashingiwe ku ngingo ya 96, igika cya 3, y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, Urugaga rw’Abavoka mu Rwanda rufite ububasha bwo kwemera, kwanga cyangwa gukora ubugororangingo ku busabe rwagejejweho. Rukaba rugomba no guhamagazwa mu Rukiko kugirango rugire ibisobanuro rutanga. [29] Rwemeje ko Leta y’u Rwanda ihamagazwa mu manza zijyanye n’isobanurampamo. [30] Rwemeje ko mu gusuzuma iyakirwa ry’ubusabe bw’isobanurampamo hazajya hakurikizwa imirongo ivugwa mu bika bya 25 na 26 by’uru rubanza.

ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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15   Re. URUGAGA RW’ABAVOKA MU RWANDA (2) [Rwanda URUKIKO RW’IKIRENGA – RS/INTL/SPEC 00001/2020/SC– Vol [2021] 1 RLR – ((Ntezilyayo, P.J., Hitiyaremye, Cyanzayire, Rukundakuvuga na Muhumuza, J.) 23 Ukwakira 2020] Itegeko Nshinga – Ikirego gisaba isobanurampamo – Ibisabwa kugira ngo ikirego cyakirwe – Utanga ikirego agomba kubanza kugaragaza inyungu ashaka kurengera, zishobora kuba inyungu bwite cyangwa inyungu rusange, kugaragaza ko ingingo y’itegeko asabira isobanurampamo iteje impaka mu myumvire yayo, ko hari imanza cyangwa ibyemezo by’ubutegetsi bivuguruzanya ku bisobanuro by’ingingo y’itegeko, cyangwa ko hari amagambo ari mu itegeko atera urujijo ku buryo yahabwa ibisobanuro bitandukanye bivuguruzanya, kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka – Kuba itegeko riteje impaka mu myumvire yaryo ntibyitwa impaka iyo hari icyemezo cy'urukiko ku rwego rwa nyuma cyatanze umurongo ku kibazo ababuranyi bagaragaza ko giteye urujijo. Incamake y’ikibazo: ENSafrica Rwanda Ltd (ENSafrica) yandikiye Urugaga rw’Abavoka, irusaba kuyitangira ikirego gisaba isobanurampamo ry’ingingo ya 5, igika cya mbere-1°, y’Itegeko n°37/2012 ryo ku wa 09/11/2012 nk’uko yahinduwe n'ingingo ya mbere y’Itegeko n°02/2015 ryo ku wa 25/2/2015, rishyiraho umusoro ku nyongeragaciro. Iki cyifuzo kikaba gifitanye isano ya hafi n’urubanza rwatangiriye mu Rukiko rw’Ubucuruzi, ENSafrica ifitanye

n’Ikigo cy’imisoro n’amahoro (RRA), isaba gukurirwaho umusoro ku nyongeragaciro (TVA) yaciwe, ivuga ko yawuciwe mu buryo bunyuranije n’amategeko. Muri urwo rubanza yaratsinzwe itegekwa kwishyura umusoro wari wemejwe na RRA mu gihe cy’ubwumvikane. Nyuma yo kwakira icyifuzo cya ENSafrica no kugisuzuma, Urugaga rw’Abavoka rwandikiye Perezida w’Urukiko rw’Ikirenga rusaba isobanurampamo ry’ingingo ya 5, igika cya mbere-1º, y’itegeko n°37/2012 ryavuzwe. Mu gusobanura ikirego cyarwo, Urugaga rw’Abavoka ruvuga ko mu gihe ingingo ya 5 igika cya mbere-1° y’itegeko ryo mu 2012 yateganyaga urutonde rw’ibintu n'imirimo bifatwa nk’ibyoherejwe mu mahanga, bityo bigasoreshwa ku ijanisha rya zeru, by’umwihariko ikavugamo imirimo Re URUGAGA RW’ABAVOKA MU RWANDA (1) 15

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16   ikorerwa mu mahanga ariko ingingo ya mbere igika cya mbere-1° y'itegeko ryo mu 2015 nta gisobanuro cyangwa ingero itanga ry'ibifatwa nk'ibintu cyangwa serivisi bifatwa nk'ibyoherejwe mu mahanga. Bivuze ko umushingamategeko atigeze atanga igisobanuro cya serivisi yoherejwe mu mahanga (exported services) kandi byari ngombwa kugira ngo hatabaho urujijo cyangwa imyumvire itandukanye ku byari bimaze guhindurwa, by’umwihariko igihe serivisi ifatwa nk’iyoherejwe mu mahanga. Rukomeza ruvuga ko kudatanga igisobanuro cyeruye cya serivisi yoherejwe mu mahanga ari ikibazo kuko serivisi atari ikintu gifatika (tangible), ikaba itandukanye n’ibintu bifatika byambuka umupaka kuko byo kugenzura aho byoherejwe byoroha. Runavuga ko ukurikije aho isi igeze uyu munsi, serivisi zishobora guhabwa umuntu utuye mu mahanga bitabaye ngombwa ko utanga serivisi yambuka umupaka ngo ajye mu mahanga, ko ibi byatuma habaho imyumvire itandukanye kuri iyi ngingo aho bamwe bashobora kuvuga ko imirimo yoherejwe mu mahanga ari iyakorewe mu mahanga, abandi bakaba bavuga ko ari iyakorewe/yahawe ababarizwa mu bihugu by’amahanga. Rushingiye ku masezerano mpuzamahanga ashyiraho isoko rusange ry’umuryango w’Afurika y’Iburasirazuba, Urugaga rw’Abavoka ruvuga ko igisobanuro gihabwa imirimo yoherejwe mu mahanga (exported services) muri ayo masezerano mpuzamahanga kigaragaza neza ko imirimo yoherejwe mu mahanga

ishobora kuba iyakorewe mu mahanga cyangwa iyakorewe abantu babarizwa mu bindi bihugu. Urugaga rw’Abavoka ruvuga na none ko imyumvire itandukanye kuri iyi ngingo yagaragaye mu byemezo bitandukanye by’ubutegetsi ndetse n’inkiko, nk’aho Ikigo cy’Igihugu cy’Imisoro n’Amahoro (RRA) mu bihe bitandukanye, cyagiye cyemera ko imirimo yakorewe mu Rwanda ikorewe ababarizwa mu mahanga, yoherejwe mu mahanga (exported), nyamara kikanga indi byakozwe mu buryo bumwe cyangwa bisa kandi nta mpamvu ifatika ishingiweho, ruvuga ko ibi ari nako bimeze mu byemezo by’Inkiko ENSafrica yabayemo umuburanyi. Urugaga rw'Abavoka ruvuga ko ubu busabe bw'isobanurampamo buri mu rwego rw'imwe mu mirongo ngenderwaho yashyizweho n’Urukiko rw’Ikirenga, aho rwasobanuye ko mu bigenderwaho hemezwa ko ingingo ikeneye isobanurampamo, harimo kuba hari imanza cyangwa ibyemezo by’ubutegetsi bivuguruzanya ku bisobanuro by’ingingo y’itegeko, bityo bakaba basanga Urukiko rw’Ikirenga rukwiye gutanga isobanurampamo ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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17   ry’iyo ngingo kuko mu ishyirwa mu bikorwa ryayo hagiye habaho imyumvire itandukanye ku rwego rwa RRA ndetse no ku rwego rw’inkiko. Uhagariye Leta y’u Rwanda avuga ko igitekerezo cya Leta y’u Rwanda kigomba kureberwa mu murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza rwaciye mu mwaka wa 2017, aho rwavuze ko kugira ngo hasabwe isobanurampamo ry’ingingo y’itegeko hagomba kuba hari ibyemezo bivuguruzanya byafashwe, kandi hagamijwe inyungu rusange. Avuga ko ibyemezo byakwitwa ko bivuguruzanya igihe Komiseri Mukuru yafata icyemezo kimwe ku musoreshwa runaka, akongera agafatira undi musoreshwa ikindi cyemezo kivuguruzanya n’icyo yafatiye uwa mbere kandi bahuje ibibazo. Uhagarariye Leta y’u Rwanda anavuga ko Urugaga rw’Abavoka rutagaragaza ko itegeko ryavuzwe haruguru ritumvikana ku bijyanye n’icyo ryashyiriweho, kuko ryanditse mu buryo bumwe n’ubwo ayaribanjirije yari yanditsemo. Avuga ko icyo iyo ngingo yerekana ari uko ibintu na serivisi byoherejwe mu mahanga bisoreshwa ku ijanisha rya zeru, mu gihe ibitoherejwe mu mahanga, ni ukuvuga imirimo na serivisi byagurishijwe mu gihugu byo bitarebwa n’iyi ngingo. Avuga kandi ko iyo ngingo irushaho kumvikana neza iyo uyisomeye hamwe n’izindi ngingo, cyane cyane ingingo ya 2(7) y’Itegeko nº 37/2012 ryavuzwe, isobanura imirimo ikorewe mu Rwanda. Incamake y’icyemezo: 1. Utanga ikirego agomba kubanza kugaragaza inyungu ashaka kurengera,

zishobora kuba inyungu bwite cyangwa inyungu rusange, kugaragaza ko ingingo y’itegeko asabira isobanurampamo iteje impaka mu myumvire yayo, ko hari imanza cyangwa ibyemezo by’ubutegetsi bivuguruzanya ku bisobanuro by’ingingo y’itegeko, cyangwa ko hari amagambo ari mu itegeko atera urujijo ku buryo yahabwa ibisobanuro bitandukanye bivuguruzanya, kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka.

2. Kuba itegeko riteje impaka mu myumvire yaryo ntibyitwa impaka iyo hari icyemezo cy’urukiko ku rwego rwa nyuma cyatanze umurongo ku kibazo ababuranyi bagaragaza ko giteye urujijo. Ikirego gisaba isobanurampamo ry’ingingo y’itegeko nticyakiriwe. Re URUGAGA RW’ABAVOKA MU RWANDA (2)

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18   Amategeko yashingiweho: Itegeko Nshinga rya Republika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 95. World Trade Organization General Agreement on Trade in services (GATS), ingingo ya 1. Protocol on establishment of East African Community Common Market, ingingo ya 16. Organisation for Economic Cooperation and Development (OECD). Itegeko nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 65 n’iya 79. 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 9. Itegeko n°37/2012 ryo ku wa 09/11/2012 nk’uko ryahinduwe n’Itegeko n° 02/2015 ryo ku wa 25/2/2015, rishyiraho umusoro ku nyongeragaciro, ingingo ya 5 n’iya 1. Imanza zifashishijwe: Re Urugaga rw’Abavoka, RS/SPEC/00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 28/04/2017. Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 10 Ukuboza 2019, ENSafrica Rwanda Ltd (“ENSafrica” muri uru rubanza) yandikiye Urugaga rw’Abavoka, irusaba kuyitangira ikirego gisaba isobanurampamo ry’ingingo ya 5, igika cya mbere 1°, y’Itegeko n°37/2012 ryo ku wa 09/11/2012 nk’uko yahinduwe n'ingingo ya mbere y'itegeko n° 02/2015 ryo kuwa 25/2/2015, rishyiraho umusoro ku nyongeragaciro. ENSafrica ni ikigo gitanga ubufasha mu by'amategeko mu bakiriya bacyo, muribo hakaba harimo abantu cyangwa ibigo bibarizwa hanze y'u Rwanda (non-residents). [2] Ubu busabe bwa ENSAfrica bukaba bufitanye isano ya hafi n’urubanza rwatangiriye mu Rukiko rw’Ubucuruzi, ENSafrica irega Ikigo cy’imisoro n’amahoro (RRA), isaba gukurirwaho umusoro ku ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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19   nyongeragaciro (TVA) yaciwe ungana na 53.157.360 Frw, ivuga ko yawuciwe mu buryo bunyuranije n’amategeko. [3] Nyuma yo gutanga ikirego, ENSafrica na RRA bagaragaje ubushake bwo kumvikana Urukiko rurabibemerera, RRA igabanya umusoro uva kuri 53.157.360 Frw ugera kuri 29.261.826 Frw ariko ENSafrica ntiyanyurwa bituma ikomeza urubanza. Mu miburanire yayo, ENSafrica yasobanuye ko ari ikigo gifite ubuzima gatozi, cyanditswe muri RDB, gikora imirimo ijyanye no gutanga serivisi mu by’amategeko ku bantu batandukanye, cyane cyane ababarizwa hanze y’u Rwanda. Yagaragaje ko imirimo yakoze kuva mu kwezi kwa Nyakanga kugeza mu Ugushyingo 2017 yari mu cyiciro cya exported services, ikaba yaragombaga gusoreshwa ku ijanisha rya zeru hashingiwe ku ngingo ya 5, igika cya mbere 1° y’itegeko n°37/2012 ryo ku wa 09/11/2012, nk’uko yahinduwe n'ingingo ya mbere y'itegeko n°02/2015 ryo kuwa 25/2/2015 rishyiraho umusoro ku nyongeragaciro. [4] Ku wa 20/03/2019, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 01492/2019/TC rwemeza ko ikirego cyatanzwe na ENSafrica gifite ishingiro kuri bimwe, ko umusoro ENSafrica yasabye ko wakurwaho utagomba kuvaho, ahubwo ugomba kugabanywa, ruyitegeka kwishyura umusoro ku nyongeragaciro (TVA) n’ibihano, uhwanye na 22.814.510 Frw, rwemeza ko ikirego kiregera kwiregura cyatanzwe na RRA gifite ishingiro, rutegeka ENSafrica guha RRA indishyi z’ibyakozwe ku rubanza

zihwanye na 600.000 Frw. [5] Mu gufata icyemezo, Urukiko rwashingiye ku kuba hari inyemezabwishyu (factures) ENSafrica itishyuriye TVA kandi imirimo yakorewe abishyuye izo factures bari bayikeneye mu Rwanda cyangwa yarabagiriye akamaro mu Rwanda, nkuko biteganywa mu ngingo ya 2 agace ka 7(d)1, y’itegeko N°37/2012 ryo ku wa 09/11/2012, rishyiraho TVA, bityo izo serivisi zikaba zaragombaga gusoreshwa. Rwashingiye kandi ku kuba rwarasanze hari inyemezabwishyu zimwe serivisi zazo zoherejwe mu

1 Iyi ngingo mu gace ka 7(d) ivuga ibyerekeranya n’imirimo ifatwa nk’ikorewe mu Rwanda iyo uyikora nta cyicaro afite mu Rwanda ahubwo akakigira ahandi kandi abo iyo mirimo ikorerwa bayikenera cyangwa ikabagirira akamaro mu rwanda Re URUGAGA RW’ABAVOKA MU RWANDA (2)

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20   mahanga, ku buryo izo serivisi zagombabaga gusoreshwa ku ijanisha rya zeru. [6] ENSafrica yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, ivuga ko ijurijwe no kuba Urukiko rw’Ubucuruzi rwarirengagije ibisobanuro byayo, ngo kuko rwafashe icyemezo rushingiye ku ngingo y’itegeko idafite aho ihuriye n’ikibazo cyari mu rubanza rujuririrwa, kuba rwarivuguruje ku cyemezo rwafashe no kuba ENSafrica yarategetswe gutanga indishyi kandi Urukiko rwaremeje ko ikirego cyayo gifite ishingiro kuri bimwe. RRA nayo yatanze ubujurire bwuririye ku bwa ENSafrica isaba ko Urukiko Rukuru rwasubizaho inyemezabwishyu Urukiko rubanza rwakuye mu zigomba gusoreshwa TVA, inasaba indishyi z’ibyagiye ku rubanza. [7] Ku wa 04/12/2019, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00350/2019/HCC, rwemeza ko ubujurire bwatanzwe na ENSafrica nta shingiro bufite, ruvuga ahubwo ko umusoro ENSafrica yaciwe utagombaga kugabanywa n’Urukiko rw’Ubucuruzi, ruyitegeka kwishyura umusoro wa TVA ungana na 29.261.826 Frw nkuko wari wemejwe na RRA mu gihe cy’ubwimvikane. [8] Urukiko Rukuru rw’Ubucuruzi rwavuze ko igisobanuro cy’imirimo yoherejwe mu mahanga itagomba gucibwa TVA, kitagomba gushingira ku kuba uwakorewe iyo mirimo ari mu mahanga, ahubwo ko hagomba kurebwa aho imirimo yakorewe uwo muntu yoherejwe ngo imugirire akamaro, ruvuga ko ENSafrica yagiye ikorera serivisi abanyamahanga, izo serivisi

zigomba kubagirira akamaro mu Rwanda, bityo ko zagombaga kwishyurirwa TVA ariko ntibikorwe, runasobanura ko indishyi ENSafrica yaciwe zashingiye ku makosa yakoze yo kudaca TVA kuri serivisi yahaye abakiriya bayo, no kuba ariyo nyirabayazana w’imanza. [9] Nyuma yo kwakira ubusabe bwa ENSafrica no kubusuzuma, Urugaga rw’Abavoka rwandikiye Perezida w’Urukiko rw’Ikirenga rusaba isobanurampamo ry’ingingo ya 5, igika cya mbere 1º, y’itegeko n°37/2012 ryavuzwe, ikirego gihabwa nomero RS/INTL/SPEC 00001/2020/SC. [10] Mu gusobanura ikirego cyarwo, Urugaga rw’Abavoka ruvuga ko mu mwaka wa 2015, Inteko Ishinga Amategeko Umutwe w’Abadepite, ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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21   yatoye itegeko nº 02/2015 ryo ku wa 25/02/2015 rihindura kandi ryuzuza itegeko n° 37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro. Mu ngingo zahinduwe n’Itegeko ryo mu 2015, Urugaga rwibanze ku ngingo ya 5, igika cya mbere1º, y’itegeko n° 37/2012 ryo kuwa 09/11/2012 kugira ngo rugaragaze ishingiro ry’isobanurampamo ENSafrica yasabaga ko Urugaga ruyigereza mu Rukiko rw’Ikirenga. [11] Ingingo ya gatanu, igika cya mbere, y’Itegeko ryo mu 2012 yateganyaga ibi bikurikira ibintu na serivisi bikurikira bisoreshwa ku ijanisha rya zeru: 1º ibintu n’imirimo byoherejwe mu mahanga: a. ibintu byoherejwe mu mahanga bifitiwe ibimenyetso byemewe na Komiseri Mukuru; b. imirimo y’ubwikorezi n‘indi mirimo ijyana nabwo ifitanye isano no kohereza ibintu mu mahanga bivugwa mu gace ka a) k'iyi ngingo; c. imirimo y’ubwikorezi bw’ibintu binyura mu Rwanda bigana mu mahanga harimo n'imirimo ijyana na bwo; d. lisansi y’indege; e. imirimo ikorerwa mu mahanga; f. ibintu bikoreshwa mu ndege ziva mu Rwanda zijya mu Mahanga. 2o Ibintu bigurishirizwa mu maduka adasoreshwa, nk'uko biteganywa n’itegeko rigenga za gasutamo. [12] Urugaga rw’Abavoka rwerekana ko itegeko ryo mu 2015, mu ngingo yaryo ya mbere 1º, ryahinduye iyo ngingo mu buryo bukurikira: ibintu na serivisi bikurikira bisoreshwa ku ijanisha rya zeru: 1. ibintu na serivisi byoherejwe mu mahanga; 2. amabuye y’agaciro yacurujwe ku isoko ry’imbere mu gihugu; Re URUGAGA RW’ABAVOKA MU RWANDA (2)

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22   3. imirimo y’ubwikorezi mpuzamahanga bw’ibintu byinjira mu Rwanda n’imirimo y'ubwikorezi bw'ibintu binyura mu Rwanda bigana mu mahanga, harimo n'imirimo ijyana na bwo; 4. ibintu bigurishirizwa mu maduka adasoreshwa, nk'uko biteganywa n'itegeko rigenga za gasutamo. [13] Urugaga rw’Abavoka ruvuga ko mu gihe ingingo ya 5 igika cya mbere 1° y’itegeko ryo mu 2012 yateganyaga urutonde rw’ibintu n'imirimo bifatwa nk’ibyoherejwe mu mahanga, bityo bigasoreshwa ku ijanisha rya zeru, by’umwihariko ikavugamo "imirimo ikorerwa mu mahanga”, ingingo ya mbere igika cya mbere 1° y'itegeko ryo mu 2015 nta gisobanuro cyangwa ingero itanga ry'ibifatwa nk'ibintu cyangwa serivisi bifatwa nk'ibyoherejwe mu mahanga. [14] Urugaga rw’Abavoka rukomeza ruvuga ko ikibazo gihari ari uko mu guhindura ingingo ya 5 y’itegeko rishyiraho TVA ryo muri 2012, havugwa gusa ko ibintu na serivisi byoherejwe mu mahanga bisoreshwa ku ijanisha rya zeru, umushingamategeko atigeze atanga igisobanuro cya serivisi yoherejwe mu mahanga (exported services) kandi byari ngombwa kugira ngo hatabaho urujijo cyangwa imyumvire itandukanye ku byari bimaze guhindurwa, by’umwihariko igihe serivisi ifatwa nk’iyoherejwe mu mahanga. Ruvuga ko kudatanga igisobanuro cyeruye cya serivisi yoherejwe mu mahanga ari ikibazo kuko serivisi atari ikintu gifatika (tangible), ikaba itandukanye n’ibintu bifatika byambuka umupaka kuko byo

kugenzura aho byoherejwe byoroha. Runavuga ko ukurikije aho isi igeze uyu munsi, serivisi zishobora guhabwa umuntu utuye mu mahanga bitabaye ngombwa ko utanga serivisi yambuka umupaka ngo ajye mu mahanga, ko ibi byatuma habaho imyumvire itandukanye kuri iyi ngingo aho bamwe bashobora kuvuga ko imirimo yoherejwe mu mahanga ari iyakorewe mu mahanga, abandi bakaba bavuga ko ari iyakorewe/yahawe ababarizwa mu bihugu by’amahanga. [15] Urugaga rw’Abavoka ruvuga ko aha ariho ENSafrica isanga hakwiye kurebwa amasezerano mpuzamahanga yerekeye ubucuruzi bwa serivisi bwambukiranya imipaka u Rwanda rwasinye rukanayemeza, muri ayo masezerano bakavugamo General Agreement on Trade in Services (GATS) yo mu 1995 ya World Trade Organization/Organisation Mondiale du Commerce (OMC), yerekeye ubucuruzi mpuzamahanga bwa serivisi hagati y’ibihugu, hamwe n’Amasezerano mpuzamahanga ashyiraho isoko ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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23   rusange ry’Umuryango w’Afurika y’Iburasirazuba (Protocol on the establishment of the East African Community common Market), nayo u Rwanda rwasinye rukanayemeza. Bavuga ko amasezerano ya GATS, mu ngingo yayo ya mbere, avuga ko serivisi zambukiranya imipaka/zoherejwe mu mahanga (internationally traded services) bivuze serivisi zitanzwe n’umuntu wo mu gihugu kimwe zigatangirwa mu kindi gihugu cyangwa serivisi zitangiwe mu gihugu kimwe zigahabwa umuntu uri mu kindi gihugu. [16] Urugaga rw’Abavoka ruvuga ko ibiteganywa n’ingingo ya mbere ya GATS ari nabyo bisubirwamo mu ngingo ya 16.2 [a et b] y’Amasezerano mpuzamahanga ashyiraho isoko rusange ry’umuryango w’Afurika y’Iburasirazuba, ko igisobanuro gihabwa imirimo yoherejwe mu mahanga (exported services) muri ayo masezerano mpuzamahanga yombi kigaragaza neza ko imirimo yoherejwe mu mahanga ishobora kuba iyakorewe mu mahanga cyangwa iyakorewe abantu babarizwa mu bindi bihugu. [17] Urugaga rw’Abavoka ruvuga na none ko imyumvire itandukanye kuri iyi ngingo yanagaragaye mu byemezo bitandukanye by’ubutegetsi ndetse n’inkiko, nk’aho Ikigo cy’Igihugu cy’Imisoro n’Amahoro (RRA) mu bihe bitandukanye, cyagiye cyemera ko imirimo yakorewe mu Rwanda ikorewe ababarizwa mu mahanga, yoherejwe mu mahanga (exported), nyamara kikanga indi byakozwe mu buryo bumwe cyangwa bisa kandi nta mpamvu ifatika ishingiweho, ruvuga ko ibi ari nako bimeze mu

byemezo by’Inkiko ENSafrica yabayemo umuburanyi. [18] Urugaga rw’Abavoka rwemeza ko ubusabe bwa ENSafrica bufite ishingiro, ngo kuko nta gisobanuro cya serivisi (imirimo) yoherejwe mu mahanga umushingamategeko yatanze, ko hari ukuvuguruzanya kugaragara mu byemezo bitandukanye byagiye bifatwa na RRA n’ibyafashwe n’inkiko ku byerekeye iyoherezwa rya serivisi mu mahanga (kwemeza ko serivisi zoherejwe mu mahanga cyangwa zitoherejwe mu mahanga), aho habayeho kwemera ko serivisi zakorewe abanyamahanga zikorewe mu Rwanda zoherejwe mu mahanga nyamara izindi zisa nazo cyangwa zakozwe mu buryo bumwe, ntizemerwe. [19] Urubanza muri uru Rukiko rwaburanishijwe mu ruhame kuwa 22/09/2020, Urugaga rw’Abavoka mu Rwanda ruhagarariwe na Me Re URUGAGA RW’ABAVOKA MU RWANDA (2)

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24   Basomingera Albert, Me Nzafashwanayo Dieudonné na Me Bizimana Emmanuel, hari na Me Kabibi Speçiose uhagarariye Leta y’u Rwanda. [20] Abahagarariye Urugaga rw’Abavoka, bashingiye ku ngingo ya 79 y’itegeko Nº 30/2018 ryo kuwa 02/06/2018 rigena ububasha bw’inkiko, bagaragaje ko ENSafrica ifite inyungu bwite n’inyungu rusange zo gutanga ikirego gisaba isobanurampamo ry’ingingo ya 5, igika cya mbere 1° y’itegeko n°37/2012 ryo kuwa 09/11/2012, nk’uko yahinduwe n'ingingo ya mbere y'itegeko n°02/2015 ryo ku wa 25/2/2015 rishyiraho umusoro ku nyongeragaciro, kugira ngo abantu bakora mu byo gutanga serivisi, bazikorera abantu cyangwa ibigo byo hanze y’u Rwanda, bave mu rujijo ruri ku myumvire y’iyo ngingo, haba ku ruhande rw’abasora, urwa RRA n’urw’Inkiko. [21] Uhagarariye Leta y’u Rwanda, Me Kabibi Speçiose nta kibazo yagaragaje ku bijyanye n’inyungu z’ababuranyi ahubwo yibanze ku kugaragaza ko itegeko ryavuzwe nta rujijo riteye ku buryo ryakenera isobanurampamo. [22] Ikibazo cyabanje gusuzumwa n’icyo kumenya niba ikirego gisaba isobanurampamo ry’ingingo ya 5, igika cya mbere 1°, y’itegeko N°37/2012 ryavuzwe cyatanzwe n’Urugaga rw’Abavoka cyubahirije ibisabwa n’itegeko kugirango cyakirwe. II. IKIBAZO KIGIZE URUBANZA N’ISESENGURA

RYACYO 1. Kumenya niba ikirego gisaba isobanurampamo ry’ingingo ya 5, igika cya mbere1° y’itegeko n°37/2012 ryo kuwa 09/11/2012, nk’uko yahinduwe n'ingingo ya mbere y'itegeko n° 02/2015 ryo ku wa 25/2/2015 rishyiraho umusoro ku nyongeragaciro, cyubahirije ibisabwa n’itegeko kugirango cyakirwe. [23] Abahagarariye Urugaga rw’Abavoka, bavuga ko isobanurampamo basaba rishingiye ku kuvuguruzanya kugaragara mu byemezo bitandukanye byagiye bifatwa na RRA n’inkiko ku byerekeye iyoherezwa rya serivisi mu mahanga, aho habayeho kwemera ko serivisi zakorewe abanyamahanga zikorewe mu Rwanda, zoherejwe mu mahanga, nyamara izindi zisa nazo ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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25   cyangwa zakozwe mu buryo bumwe ntizifatwe nkizoherejwe mu mahanga. Bavuga ko muri dosiye zimwe na zimwe, banatangiye ingero bifashishije imbonerahamwe ku byemezo bya RRA, RRA yemeye ku rwego rw'ubujurire kwa Komiseri Mukuru, ko imirimo yakozwe na ENSafrica ari exported services mu gihe izindi dosiye zagombye gutegereza igihe cyo kugerageza kumvikana ikirego cyarageze mu Rukiko. Bavuga kandi ko uretse no ku rwego rwa RRA ubwarwo, iryo vuguruzanya ryanagaragaye hagati y’Urukiko rw’Ubucuruzi na RRA ndetse no hagati y’urwo Rukiko n’Urukiko Rukuru rw’Ubucuruzi ku gisobanuro gikwiye iyo ngingo, aho mu myumvire y’Urukiko Rukuru rw’Ubucuruzi exported services bitavuze gusa imirimo yoherejwe hanze nk’uko Urukiko rw’Ubucuruzi rwari rwabyemeje ku mirimo imwe, ko ahubwo imirimo yakorewe abantu bari mu mahanga itafatwa nka exported services iyo yabagiriye akamaro mu Rwanda. [24] Abahagarariye Urugaga rw'Abavoka bavuga ko ubu busabe bw'isobanurampamo buri mu rwego rw'imwe mu mirongo ngenderwaho yashyizweho n’Urukiko rw’Ikirenga mu rubanza RS/SPEC/00001/2017/SC rwaciwe kuwa 28/04/2017 ku kirego cyari cyatanzwe n’Urugaga rw’Abavoka, aho rwasobanuye ko mu bigenderwaho hemezwa ko ingingo ikeneye isobanurampamo, harimo kuba hari imanza cyangwa ibyemezo by’ubutegetsi bivuguruzanya ku bisobanuro by’ingingo y’itegeko, bityo bakaba basanga Urukiko rw’Ikirenga rukwiye gutanga

isobanurampamo ry’iyo ngingo kuko mu ishyirwa mu bikorwa ryayo hagiye habaho imyumvire itandukanye ku rwego rwa RRA ndetse no ku rwego rw’inkiko. [25] Bavuga kandi ko kwivuguruza bitakabaye bireberwa mu manza nyinshi kuko bishobora no kuba mu cyemezo kimwe, ko basanga Urukiko rw’Ikirenga rutakwiyambura ububasha bwo gutanga isobanurampamo risabwa rushingiye ku kuba Urukiko Rukuru rw’Ubucuruzi rwaratanze umurongo, ngo kuko Urukiko rw’Ikirenga ruri hejuru y’Urukiko Rukuru rw’Ubucuruzi kandi ibyemezo by’uru akaba atari itegeko ko izindi nkiko zibyubahiriza. [26] Naho ku bijyanye n’ibisobanuro bya exported services, Urugaga rw’Abavoka ruvuga ko ibyo bisobanuro binashingiye ku mahame mpuzamahanga (internationaly accepted principles) yerekeye TVA nk’uko ari mu nyandiko za Organisation for Economic Cooperation and Development (OECD) zitandukanye, u Rwanda akaba ari umunyamuryango Re URUGAGA RW’ABAVOKA MU RWANDA (2)

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26   wa OECD Development Centre ku buryo kuba Urukiko rw’Ikirenga rwashingira ku nyandiko zayo mu gusobanura ingingo ya 5 igika cya mbere 1 y’Itegeko rishyiraho TVA, byaba bikwiye. Urugaga ruvuga ko inyandiko za OECD zagiye zishingirwaho n’inkiko zo mu bindi bihugu zashimangiye ko amahame zigarukaho yemewe ku rwego mpuzamahanga, ndetse ko byaba ari ukutareba kure Urukiko ruramutse ruyirengagije mu gihe atavuguruza amategeko y’igihugu runaka. [27] Me Kabibi Speçiose uhagariye Leta y’u Rwanda avuga ko igitekerezo cya Leta y’u Rwanda kigomba kureberwa mu murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RS/INCONST/SPEC 00001/2017/SC rwaciwe ku wa 28/04/2017, aho rwavuze ko kugira ngo hasabwe isobanurampamo ry’ingingo y’itegeko hagomba kuba hari ibyemezo bivuguruzanya byafashwe, kandi hagamijwe inyungu rusange. Asobanura ko amategeko ateganya ko umusoreshwa utishimiye umusoro yaciwe ajuririra kwa Komiseri Mukuru wa RRA. Iyi ikaba ari inzira y’ubujurire isanzwe yo mu rwego rw’ubutegetsi igamije kugira ngo Komiseri Mukuru asuzume niba umukozi wabaze umusoro ataribeshye cyangwa atumvise itegeko uko ritari, anavuga ko hari indi nzira y’ubujurire yashyizweho yitwa gukemura ikibazo mu bwumvikane mu bijyanye n’imisoro (Amicable settlement), ko ibyemezo byafatwa bivuye muri iyo nzira bitafatwa nk’ibyemezo bivuguruzanya. Avuga ko ibyemezo byakwitwa ko bivuguruzanya igihe Komiseri Mukuru

yafata icyemezo kimwe ku musoreshwa runaka, akongera agafatira undi musoreshwa ikindi cyemezo kivuguruzanya n’icyo yafatiye uwa mbere kandi bahuje ibibazo. [28] Me Kabibi Speçiose anavuga ko Urugaga rw’Abavoka rutagaragaza ko itegeko ryavuzwe haruguru ritumvikana ku bijyanye n’icyo ryashyiriweho, kuko ryanditse mu buryo bumwe n’ubwo ayaribanjirije yari yanditsemo. Avuga ko icyo iyo ngingo yerekana ari uko ibintu na serivisi byoherejwe mu mahanga bisoreshwa ku ijanisha rya zeru, mu gihe ibitoherejwe mu mahanga, ni ukuvuga imirimo na serivisi byagurishijwe mu gihugu byo bitarebwa n’iyi ngingo. Avuga kandi ko iyo ngingo irushaho kumvikana neza iyo uyisomeye hamwe n’izindi ngingo, cyane cyane ingingo ya 2 (7) y’Itegeko nº 37/2012 ryavuzwe, isobanura imirimo ikorewe mu Rwanda. Muri iyo ngingo ya 2 (7) mu gace kayo ka d, hateganyijwe ko iyo uwatanze serivisi nta cyicaro afite mu Rwanda ariko abo iyo serivisi ikorerwa bayikeneye cyangwa ikabagirira akamaro mu Rwanda, iyo serivisi

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27   yakozwe ifatwa nk’iyakorewe mu Rwanda. Avuga ko ibi bishatse kwerekana ko utanga serivisi ashobora kuba atabarizwa mu Rwanda ndetse n’uhabwa serivisi akaba atabarizwa mu Rwanda, ariko uhabwa serivisi akaba ayikeneye mu Rwanda cyangwa se iyo serivisi ikaba yamugiriye akamaro mu Rwanda, bikitwa ko iyo serivisi yatangiwe mu Rwanda ku buryo inasoreshwa ku ijanisha rya 18% kuko iba itoherejwe mu mahanga. [29] Avuga rero ko mu gihe hakozwe isesengurwa ry’ingingo ya 5(1) n’iya 2 (7) (d)] z’itegeko nº 37/2017 ryavuzwe, ikibazo cyo kumenya serivisi ifatwa nk’iyakorewe mu mahanga cyabonerwa igisubizo bitabaye ngombwa kwiyambaza amahame ya OECD, n’ibyemezo by’Inkiko zo mu mahanga, cyangwa se isobanurampamo.

UKO URUKIKO RUBUBONA [30] Ingingo ya 79, igika cya 2, y’itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko urega agomba kugaragaza mu mwanzuro we inyungu zihariye cyangwa inyungu rusange zemewe aharanira n’ aho impaka zishingiye. [31] Iyi ngingo yumvikanisha ko utanga ikirego agomba kubanza kugaragaza inyungu ashaka kurengera, zishobora kuba inyungu bwite cyangwa inyungu rusange. Agomba nanone kugaragaza ko ingingo y’itegeko asabira isobanurampamo iteje impaka mu myumvire yayo, ni ukuvuga ko hari imanza cyangwa ibyemezo by’ubutegetsi bivuguruzanya ku bisobanuro by’ingingo y’itegeko, cyangwa ko hari amagambo ari mu itegeko atera urujijo ku buryo yahabwa ibisobanuro bitandukanye bivuguruzanya, kandi bikaba biri mu nyungu rusange ko ayo magambo asobanuka. Ibi akaba ari nako byari byarasobanuwe mu rubanza RS/SPEC/00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga kuwa 28/04/20172. [32] Ku birebana n’uru rubanza, Urukiko rusanga ibijyanye n’inyungu nta mpaka biteje, kuko uwasabye isobanurampamo afite inyungu zihariye zijyanye n’imirimo akora, bikaba bidakeneye gukorwaho isesengura.

2 Reba igika cya 25 n’icya 26 by’urwo rubanza.

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28   Rusanga ahubwo ari ngombwa gusuzuma niba ingingo ya 5 igika cya mbere 1°, y’itegeko n°37/2012 ryo kuwa 09/11/2012 nk’uko yahinduwe n'ingingo ya mbere y'itegeko n° 02/2015 ryo kuwa 25/2/2015, rishyiraho umusoro ku nyongeragaciro basaba ko isobanurwa, hari impaka iteje ku buryo yakenera isobanurampamo. [33] Urukiko rusanga iyo mu myandikire y’itegeko ubwaryo hari ibitumvikana hiyambazwa amahame agenga isesengura ry’itegeko hashingiwe ku busumbane bwayo (hierarchy of laws) n’igihe yakorewe, ibyemezo by’inkiko ndetse n’inyandiko z’abahanga mu mategeko, nkuko biteganywa n’ingingo ya 9 y’itegeko no 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. [34] Ku bijyanye n’ubusumbane bw’amategeko, ingingo ya 95 y’Itegeko Nshinga rya Republika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, iteganya ko amategeko asumbana mu buryo bukurikira: 1° Itegeko Nshinga; 2° Itegeko Ngenga; 3° amasezerano mpuzamahanga yemejwe n’ u Rwanda; 4° itegeko risanzwe; 5° amateka, kandi ko nta tegeko rivuguruza iririsumba. Hashingiwe kuri ibyo rero, Urukiko rusanga hari amasezerano u Rwanda rwashyizeho umukono ashobora gutanga ibisobanuro by’inyongera ku mirimo/serivisi yoherejwe mu mahanga bivugwa mu ngingo ya 5 y’itegeko ryavuzwe haruguru isabirwa isobanurampamo mu gihe haba hari uwaba adasobanukiwe ibyo iyo ngingo ishaka

kuvuga. [35] Urukiko rusanga kandi ababuranyi bagaragaza ubwabo ko hari uburyo ingingo yashobora kumvikanamo hifashishijwe amahame ari mu masezerano mpuzamahanga cyane cyane aya GATS n’ashyiraho isoko rusange ry’Umuryango w’Afurika y’Iburasirazuba, ku gisobanuro gihabwa imirimo yoherejwe mu mahanga (exported services), kuko ayo masezerano ari mu mategeko u Rwanda rugenderaho nkuko biteganywa n’Itegeko Nshinga mu ngingo yavuzwe mu gika kibanziriza iki, bityo akaba atari ngombwa ko hiyambazwa inzira y’isobanurampamo mu gihe ikibazo bavuga ko bafite gishobora gukemuka hakoreshejwe inzira zisanzwe zo gusobanura amategeko. [36] Urukiko rusanga kandi ibivugwa n’abarega ko habaye ivuguruzanya ku byemezo byafashwe, haba ku rwego rwa RRA ndetse no mu nkiko, ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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29   bidashoboka kuko icyo bita impaka zishingiye ku gisobanuro cy’imirimo yoherejwe mu mahanga, cyacyemuwe n’Urukiko Rukuru rw’Ubucuruzi mu rubanza rwabaye itegeko nk’uko nabo babyiyemerera. Kuba hari ibisobanuro Urukiko rwatanze bitandukanye n’ibyari byatanzwe na RRA ubwabyo ntibishobora kwitwa ivuguruzanya kuko ari ibisanzwe ko igihe umusoreshwa yaba atanyuzwe n’icyemezo cyafashwe n’urwego runaka, aba yemerewe kubishyikiriza Urukiko rukabifataho umwanzuro, kandi umwanzuro ufashwe ku rwego rwa nyuma ukaba itegeko kuri bose. [37] Urukiko rusanga kandi ibyo ababuranyi bavuga ko habaye ivuguruzanya ku myumvire y’iyi ngingo hagati y’Urukiko rw’Ubucuruzi n’Urukiko Rukuru rw’Ubucuruzi nabyo atari byo, kuko ari ibisanzwe ko Urukiko ruri hejuru rukosora ururi munsi yarwo kuko ariyo mpamvu inkiko zisumbana. Byakwitwa ko habaye ivuguruzanya mu gihe Urukiko rwaciye urubanza ku rwego rwanyuma rwafashe ibyemezo bitandukanye ku bibazo bisa, nyamara akaba atari ko byagenze muri uru rubanza kuko abarega batagaragaza ko hari ibyemezo bitandukanye Urukiko Rukuru rw’Ubucuruzi rwafashe ku bibazo bisa n’iki. [38] Urukiko rusanga iyo Urukiko rwaciye urubanza ku rwego rwanyuma rwafashe umurongo ku kibazo runaka, ruba rumaze impaka kuri icyo kibazo ku buryo nta sobanurampamo riba rigikenewe. Ibyo abarega bavuga ko Urukiko Rukuru rw’Ubucuruzi rudatanga umurongo ngenderwaho sibyo, kuko mu micire

y’imanza ishingiye ku byemezo byafaswe n’inkiko (precedents), iyo Urukiko ruciye urubanza, umurongo rufashe uba ugomba kubahirizwa muri rwo no mu nkiko ziri munsi yarwo3. Itegeko rikaba ahubwo riteganya ko utishimiye umurongo wafashwe ku kibazo runaka kandi akaba yifuza ko uwo murongo wahinduka mu nyungu z’imanza zizakurikira, abiregera mu Rukiko rw’Ikirenga nkuko biteganywa mu ngingo ya 65 y’itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububashwa bw’inkiko. [39] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ingingo y’itegeko Urugaga rw’Abavoka rusaba ko ikorerwa isobanurampamo nta impaka iteje, kuko ishobora gusobanurwa hakurikijwe amahame asanzwe agenga isobanurwa ry’amategeko, hakaba hari

3Reba Urubanza RS/INCONST/SPEC 00002/2019/SC, igika cya 32 n’icya 33. Re URUGAGA RW’ABAVOKA MU RWANDA (2)

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30   n’igisobanuro cyatanzwe n’Urukiko Rukuru rw’Ubucuruzi kitaravuguruzwa kugeza ubu. Kubera izo mpamvu, Urukiko rusanga ikirego gisaba isobanurampamo ry’ ingingo ya 5, igika cya mbere 1° y’itegeko n°37/2012 ryo kuwa 09/11/2012, nk’uko yahinduwe n'ingingo ya mbere y'itegeko N°02/2015 ryo kuwa 25/2/2015 rishyiraho umusoro ku nyongeragaciro, kidashobora kwakirwa ngo gisuzumwe kuko kitubahirije ibisabwa n’itegeko.

III. ICYEMEZO CY’URUKIKO [40] Rwemeje ko ikirego cyatanzwe n’Urugaga rw’Abavoka gisaba isobanurampamo ry’ingingo ya 5, igika cya mbere 1° y’itegeko n°37/2012 ryo kuwa 09/11/2012, nk’uko yahinduwe n'ingingo ya mbere y'itegeko n°02/2015 ryo ku wa 25/2/2015 rishyiraho umusoro ku nyongeragaciro, kitakiriwe. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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31  

IBIREGO BISABA KWEMEZA KO ITEGEKO RINYURANYE N’ITEGEKO

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32  

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33  

IMANZA ZIREBANA N’AMATEGEKO

NSHINJACYAHA

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34  

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35   Re MUGISHA (1) [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC00002/2018/SC – Vol [2019] 2 RLR – (Rugege, P.J., Kayitesi Z, Mutashya, Kayitesi R na Cyanzayire, J.) 18 Mutarama 2019] Itegeko Nshinga – Amategeko anyuranyije n’Itegeko Nshinga – Uruhare rwa Leta mu manza zirebana n’ibirego bisaba gukuraho itegeko rinyuranije n’Itegeko Nshinga – Leta ntabwo iza mu manza zisaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga ngo umuburanyi ahubwo iza kugaragaza aho ihagaze ku myumvire y’itegeko risabirwa kuvanwaho, bityo ntabwo Leta ishobora gutanga inzitizi yo kutakira ikirego nk’umuburanyi. Itegeko Nshinga – Amategeko anyuranyije n’Itegeko Nshinga – Inyungu zo gutanga ikirego – Mu manza zisaba gukuraho itegeko rinyuranye n’Itegeko Nshinga, umuburanyi ashobora gusaba ko itegeko rivaho agamije kurengera inyungu rusange za rubanda bitabaye ngombwa kugaragaza inyungu bwite abifitemo. Incamake y’ikibazo: Nyuma y’uko hatangajwe mu Igazeti ya Leta Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, Me Mugisha yatanze ikirego mu Rukiko rw’Ikirenga asaba urwo Rukiko kwemeza ko ingingo ya 233, 236, 136, 138, 154 n’iya 139 ziryo tegeko zinyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo zaryo za 15, 18 na 38. Akomeza avuga ko izo ngingo zisabirwa kuvanwaho ziri mu byiciro bibiri: icyiciro cya mbere kigizwe n’ingingo eshatu, iya 154, 233 n’iya 236 naho icyiciro cya kabiri nacyo kikaba kigizwe n’ingingo eshatu iya 136,138 n’iya 139. Mw’iburanisha ry’urubanza intumwa ya Leta yatanze inzitizi yo kutakira ikirego ku mpamvu z’uko uwatanze ikirego nta nyungu afite zo kugitanga, ko atagaragaza inyungu ze bwite afite mu kirego, cyane cyane ko atigeze agaragaza aho izo ngingo zaba zimubangamiye. Asobanura ko ingingo ya 3 y’Itegeko

rigenga imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko ikirego kidashobora kwakirwa mu gihe urega adafite inyungu n’ubushobozi, ariyo mpamvu uwatanze ikirego yagombye kugaragaza inyungu afite muri uru rubanza, nko kwerekana uburyo ziriya ngingo zimubangamiye, niba yaba yarahanwe 35

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36   hashingiwe kuri izo ngingo aho kugaragaza ko zibangamiye abanyamakuru, cyangwa se ko zibangamiye abashakanye, Intumwa ya Leta ikomeza ivuga ko kandi atagaragaza ko ahagarariye ababangamiwe n’izo ngingo, yongeraho ko hashingiwe ku ngingo ya 72 y’Itegeko rigena ububasha bw’Inkiko iteganya ko umuntu ku giti cye, ikigo cyangwa umuryango ufite ubuzimagatozi bashobora kuregera Urukiko rw’Ikirenga basaba kwemeza ko Itegeko rinyuranyije n’Itegeko Nshinga iyo abifitemo inyungu, kandi ko inyungu igomba kuba igaragarira buri wese atari ukugenekereza, Intumwa ya Leta isoza ivuga ko kuvuga ko ikirego cyatanzwe mu nyungu za rubanda atariko biri, kuko itegeko rivuga ubifitemo inyungu. Uwatanze ikirego yiregura kuriyo nzitizi avuga ko Itegeko rigena ububasha bw’inkiko riteganya ko umuntu ku giti cye, ikigo cyangwa umuryango ufite ubuzimagatozi bashobora kuregera Urukiko rw’Ikirenga basaba kwemeza ko Itegeko rinyuranyije n’Itegeko Nshinga. Bityo ashingiye no ku kuba ari ku rutonde rw’abavoka mu Rwanda, yumva afite uruhare mu ishyirwaho ry’amategeko anoze kandi atanyuranyije n’Itegeko Nshinga kandi ko umunyarwanda uwo ariwe wese afite inyungu zo kurengera Itegeko Nshinga n’iyubahirizwa ryaryo, ndetse no kuba yareba niba amategeko atorwa atanga ubutabera bunoze cyane cyane ko ibyo asaba ko bisuzumwa ari inyungu rusange, kuko bireba umunyarwanda wese. Mbere yo gusuzuma ibirebana n’inyungu

z’uwatanze ikirego Urukiko rwabanje gusuzuma niba Leta ishobora gutanga inzitizi yo kutakira ikirego mu manza zisaba kwemeza ko itegeko rinyuranye n’Itegeko Nshinga. Incamake y’icyemezo: 1. Leta ntabwo iza mu manza zisaba gukuraho itegeko rinyuranyije n’Itegeko Nshinga nk’umuburanyi ahubwo iza kugaragaza aho ihagaze ku myumvire y’itegeko risabirwa kuvanwaho, bityo ntabwo Leta ishobora gutanga inzitizi yo kutakira ikirego nk’umuburanyi.

2. Mu manza zisaba gukuraho itegeko rinyuranye n’Itegeko Nshinga, umuburanyi ashobora gusaba ko itegeko rivaho agamije kurengera inyungu rusange za rubanda bitabaye ngombwa kugaragaza inyungu bwite abifitemo. Uwatanze ikirego afite inyungu yo gutanga ikirego gisaba kwemeza ko ingingo z’itegeko zinyuranyije n’Itegeko Nshinga. Iburanishwa ry’uru rubanza rizakomeza. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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37   Amategeko yashingiweho: Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 72 niya 80. Itegeko No22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 3. Imanza zifashishijwe: Zantsi v Council of State, Ciskei and Others (CCT24/94) [1995] ZACC 9; 1995 (4) SA 615 (CC); 1995 (10) BCLR 1424 (CC) rendered on 22 September 1995 by the Constitutional Court of South Africa Klass and others v Federal Republic of Germany, (Series A, NO 28) (1979- 80) 2 EHRR 214, rendered on 6 September 1978 by the European Court of Human Rights. Ferreira v Levin NO and Others; Vryenhoek and Others v Powell NO and Others (CCT5/95) [1995] ZACC 13; 1996 (1) SA 984 (CC); 1996 (1) BCLR 1 rendered on 6 December 1995 by the Constitutional Court of South Africa. Minister of Home Affairs v Eisenberg & Associates, (CCT15/03) [2003] ZACC 10; 2003 (8) BCLR 838; 2003 (5) SA 281 rendered on 27 June 2003 by the Constitutional Court of South Africa Kruger v President of the Republic of South Africa and Others (CCT 57/07) [2008] ZACC 17; 2009 (1) SA 417 (CC); 2009 (3) BCLR 268 (CC) rendered on 2 October 2008 by the by the Constitutional Court of South Africa. Ibitekerezo by’abahanga byifashishijwe : Serge Guinchard et Thierry Debard, Lexique des termes juridiques 2015- 2016, 23e éd, Dalloz, 2015. Urubanza I. IMITERERE Y’URUBANZA [41] Me Mugisha Richard yatanze ikirego mu Rukiko rw’Ikirenga avuga ko nyuma y’uko hatangajwe mu Igazeti ya Leta Itegeko N°68/2018 ryo ku Re MUGISHA (1)

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38   wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, yarisomye agasanga ingingo za 136, 138, 139, 154, 233 n’iya 236 z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, zinyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe mu mwaka wa 2015. [42] Ingingo zisabirwa kuvanwaho kuko zinyuranyije n’Itegeko Nshinga ni esheshatu (6) ziri mu byiciro bibiri: icyiciro cya mbere kigizwe n’ingingo eshatu (3): iya 154, 233 n’iya 236. Ingingo ya 154 iteganya ko umuntu wese usebya mu ruhame imihango y’idini, ibimenyetso byaryo n’ibikoresho by’imihango yaryo akoresheje ibikorwa, amagambo, ibimenyetso, inyandiko, amarenga cyangwa ibikangisho abigiriye aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa, aba akoze icyaha. Iya 233 iteganya ko umuntu wese ukoza isoni mu magambo, mu bimenyetso cyangwa ibikangisho, inyandiko cyangwa ibishushanyo, umwe mu bagize Inteko Ishinga Amategeko mu gihe akora umurimo yatorewe cyangwa biturutse kuri uwo murimo, umwe mu bagize Guverinoma, abashinzwe umutekano cyangwa undi wese ushinzwe umurimo rusange w’Igihugu mu gihe akora umurimo ashinzwe cyangwa ari wo biturutseho, aba akoze icyaha. Naho iya 236 igateganya ko umuntu wese utuka cyangwa usebya Perezida wa Repubulika, aba akoze icyaha. Izi ngingo zinateganya ibihano kuri buri cyaha. [43] Me Mugisha Richard avuga ko izo ngingo

zinyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda, kuko zirengera ababarirwa mu byiciro bimwe hashingiwe ku mirimo bakora, kandi abantu bose bareshya imbere y’amategeko1. Anavuga ko izo ngingo zibangamiye ubwisanzure bw’Itangazamakuru, ryaba iryandika, ryaba irikoresha ibishushanyo ndetse n’amagambo, buteganywa n’ingingo ya 38 y’Itegeko Nshinga2, kuko hashingiwe ku biteganywa n’izo ngingo, Itangazamakuru

1 Ingingo ya 15 iteganya ko: “Abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe”. 2 Ingingo ya 38 iteganya ko: “Ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buremewe kandi bwubahirizwa na Leta. Ubwisanzure bwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru ntibugomba kubangamira ituze rusange rya rubanda n’imyifatire mbonezabupfura, ukurengera urubyiruko n’abana, n’uburenganzira bw’umwenegihugu bwo kugira icyubahiro ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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39   ritemerewe kugira icyo ritangaza kuri ibyo byiciro by’abayobozi cyangwa amadini mu buryo bwo kunenga ibi n’ibi, kandi iyo ngingo iteganya ko ubwisanzure bw’Itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru bwemewe kandi bwubahirizwa na Leta. [44] Icyiciro cya kabiri kigizwe n’ingingo eshatu (3): iya 136 iteganya ko umuntu wese washyingiwe ukorana imibonano mpuzabitsina n’uwo batashyingiranywe, aba akoze icyaha. Iya 138 iteganya ko umuntu ubana nk’umugabo n’umugore n’uwo batashyingiranywe umwe muri bo cyangwa bombi bafite uwo bashyingiranywe, aba akoze icyaha. Naho iya 139 iteganya ko umwe mu bashyingiranywe uta urugo rwe mu gihe kirenze amezi abiri (2) nta mpamvu zikomeye akihunza ibyo ategetswe, aba akoze icyaha. Me Mugisha Richard asanga izi ngingo zinyuranye n’ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya ko Leta ifite inshingano yo gushyiraho amategeko n’inzego bishinzwe kurengera umuryango kugira ngo ugire ubwisanzure, nyamara ingingo za 136, 138 n’iya 139 zikaba ziteganya igihano cy’igifungo kuri umwe mu bashakanye kandi umuryango udashobora kurengerwa cyangwa ngo ugire ubwisanzure mu gihe umwe mu bawugize yaba afunzwe. [45] Iburanisha ry’urubanza ryabaye ku itariki ya 4/12/2018, Me Mugisha Richard yunganiwe na Me Nkundabarashi Moïse na Me Kabasinga Florida, naho Leta y’u Rwanda ihagarariwe n’Intumwa yayo, Me Kabibi Speciose. [46] Me Kabibi Speciose yatanze inzitizi yo kutakira ikirego cyatanzwe na Me Mugisha Richard ku mpamvu z’uko nta nyungu afite zo kugitanga, ko atagaragaza inyungu ze bwite afite mu kirego, cyane cyane ko atigeze agaragaza aho izo ngingo zaba zimubangamiye.

n’agaciro, ubwo kutagira uwivanga mu mibereho ye bwite n’iy’umuryango we. Uko ubwo bwisanzure bukoreshwa n’iyubahirizwa ryabwo biteganywa n’amategeko” Re MUGISHA (1)

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40   II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA

RYABYO Kumenya niba ikirego cyatanzwe na Me Mugisha Richard kitakwakirwa biturutse ku kuba nta nyungu afite [47] Me Kabibi Speciose asaba ko ikirego cyatanzwe na Me Mugisha Richard kitakwakirwa bitewe n’uko nta nyungu afite muri uru rubanza, ko mu gutanga ikirego atigeze agaragaza aho ingingo asabira kuvanwaho zaba zaramubangamiye. Asobanura ko ingingo ya 3 y’Itegeko rigenga imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko ikirego kidashobora kwakirwa mu gihe urega adafite inyungu n’ubushobozi, ariyo mpamvu Mugisha Richard yagombye kugaragaza inyungu afite muri uru rubanza, nko kwerekana uburyo ziriya ngingo zimubangamiye, niba yaba yarahanwe hashingiwe kuri izo ngingo aho kugaragaza ko zibangamiye abanyamakuru, cyangwa se ko zibangamiye abashakanye, kandi atagaragaza ko ahagarariye ababangamiwe n’izo ngingo. [48] Avuga ko hashingiwe ku ngingo ya 72 y’Itegeko rigena ububasha bw’Inkiko iteganya ko umuntu ku giti cye ashobora kuregera Urukiko rw’Ikirenga arusaba kwemeza ko Itegeko rinyuranyije n’Itegeko Nshinga iyo abifitemo inyungu, Mugisha Richard nka Avoka ufasha ubutabera ubwabyo bitafatwa nk’inyungu afite yatuma atanga ikirego cyane cyane ko inyungu igomba kuba igaragarira buri wese atari ukugenekereza, kandi ko kuvuga ko ari mu nyungu za bose atariko biri, kuko itegeko rivuga ubifitemo inyungu. Avuga ko imiterere y’ikirego

cyatanzwe igaragaza ko kitagamije inyungu rusange, ahubwo ko yatanze ikirego ku giti cye, ariyo mpamvu agomba kugaragaza inyungu afite. [49] Asoza avuga ko Me Mugisha Richard, nka Avoka niba yaranatanze ikirego mu izina rya bagenzi be yagombye kugaragaza ko abahagarariye, akagaragaza aho izo ngingo zababangamiye n’uburenganzira bavukijwe mu ishyirwa mu bikorwa ryazo. [50] Me Mugisha Richard yiregura avuga ko ashingiye ku ngingo ya 72 y’Itegeko n°30/2018 ryo ku wa 02/06/2018, rigena ububasha bw’inkiko iteganya ko umuntu ku giti cye, ikigo cyangwa umuryango ufite ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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41   ubuzimagatozi bashobora kuregera Urukiko rw’Ikirenga basaba kwemeza ko Itegeko rinyuranyije n’Itegeko Nshinga, ashingiye no ku kuba ari ku rutonde rw’abavoka mu Rwanda, ufasha ubutabera, yumva afite uruhare mu ishyirwaho ry’amategeko anoze kandi atanyuranyije n’Itegeko Nshinga, ko aho ariho akomora inyungu zo kuregera urukiko arusaba kwemeza ko ingingo zagaragajwe zinyuranyije n’Itegeko Nshinga. Avuga kandi ko nk’umunyarwanda, afite inyungu mu guharanira ishyirwa mu bikorwa ry’Itegeko Nshinga haba uko ryanditse n’icyo rigamije. [51] Akomeza avuga ko atari ngombwa gutegereza igihe ibyaha bizakorerwa kugira ngo ariho hatangwa ikirego, ko kuba hari ibibazo kandi abibona adashobora kurebera ikintu kibangamiye umuryango kandi bizagira ingaruka ku bantu bose nawe arimo. Avuga ko ibyo ari nako bimeze no ku banyamakuru, akaba afite inyungu zo gutanga ikirego mu gihe abona hari ibyabangamira imikorere myiza y’itangazamakuru. [52] Me Nkundabarashi Moïse avuga ko umunyarwanda uwo ariwe wese afite inyungu zo kuregera Itegeko Nshinga n’iyubahirizwa ryaryo, ndetse no kuba yareba niba amategeko atorwa atanga ubutabera bunoze. Avuga ko by’umwihariko, kuba Me Mugisha Richard ari avoka, afite inyungu zo kugaragaza ko hari amategeko yatowe anyuranyije n’Itegeko Nshinga, kandi ko ibyo asaba ko bisuzumwa ari inyungu rusange, kuko bireba umunyarwanda wese, ariyo mpamvu abona iby’uhagarariye

Leta avuga ko Avoka adafite inyungu, atari byo kuko inyungu zitagombye kugaragazwa n’uko habaye ibibazo, ahubwo ko byakabaye byiza habaye kubungabunga Itegeko Nshinga kugira ngo ritabangamirwa. [53] Me Kabasinga Florida avuga ko Mugisha Richard afite inyungu bwite n’inyungu rusange zo gutanga ikirego kuko ingingo z’amategeko zisabirwa kuvaho zireba umuntu wese na Mugisha Richard arimo, ko buri muntu wese ashobora gukurikiranwaho ibyaha biteganywa n’ingingo zaregewe, ko rero Mugisha Richard afite inyungu, zo gutanga icyo kirego kugira ngo abe yarengera inyungu ze bwite n’iz ‘abandi izo ngingo zabangamira.

Re MUGISHA (1)

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42  

UKO URUKIKO RUBIBONA A. Kumenya niba Leta ishobora gutanga inzitizi yo kutakira ikirego [54] Mbere yo gusuzuma ibirebana n’inyungu z’uwatanze ikirego, Urukiko rurasanga ari ngombwa kumenya niba Leta ishobora gutanga inzitizi yo kutakira ikirego mu manza zisaba kwemeza ko itegeko rinyuranye n’Itegeko Nshinga. [55] Ingingo ya 72, igika cya gatatu y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko iburanisha ry’ikirego gisaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga rikorwa mu ruhame hari uhagarariye Leta. Mu birego bisaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga, ntaho biteganijwe ko ari Leta iregwa. Ahubwo Leta iza mu rubanza kugaragaza aho ihagaze ku myumvire y’Itegeko risabirwa kuvanwaho bitewe no kuba ariyo ihagarariye inyungu za rubanda kandi inzego zayo nizo zigira uruhare mu ishyirwaho ry ‘amategeko. [56] Bitewe n’uko Leta iza mu rubanza kugaragaza aho ihagaze ku myumvire y’itegeko risabirwa kuvanwaho nkuko byasobanuwe hejuru, ifite n’uburenganzira bwo kugaragaza aho ihagaze ku iyakirwa ry’ikirego gisaba kwemeza ko itegeko rinyuranye n’Itegeko Nshinga. Urukiko rusanga rero ibyavuzwe n’Intumwa ya Leta muri uru rubanza birebana n’inyungu z’uwatanze ikirego, bigomba gusuzumwa nk’ibitekerezo aho kuba inzitizi itanzwe n’umuburanyi mu rubanza. B. Ibirebana n’inyungu zo gutanga ikirego [57] Ibirego bisaba gukuraho ingingo z’amategeko

kuko zinyuranye n’Itegeko Nshinga ntabwo biratangwa ari byinshi muri uru Rukiko. By’umwihariko, ni ubwa mbere uhagarariye Leta avuze ko uwatanze ikirego nta nyungu afite. Niyo mpamvu, mu gusobanura icyemezo cyarwo, Urukiko rusesengura amategeko asanzwe akoreshwa mu Rwanda arebana n’iki kibazo, rukanifashisha imanza zaciwe mu bindi bihugu aho ibirego nk’ibi bimaze igihe bitangwa. [58] Ingingo ya 3, igika cya mbere y’Itegeko No22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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43   iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko: “Ikirego cyakirwa mu rukiko iyo urega afite ububasha, inyungu n’ubushobozi byo kurega, keretse igihe itegeko ribiteganya ukundi”. Itegeko ntirisobanura izo nyungu, niba ari inyungu bwite cyangwa inyungu rusange. [59] Ubusanzwe, nk’uko abahanga mu by’amategeko babivuga, kugira ngo ikirego cy‘umuburanyi cyakirwe, umuburanyi asabwa kuba afite inyungu zigaragazwa n’ibyo asaba, zemewe n’amategeko, zitaziguye kandi ze bwite3. Inyungu mu rubanza zigamije kwerekana ko uwatanze ikirego hari uburenganzira ashaka guheshwa n’icyemezo cy’urukiko, cyangwa akaba ashaka ko urukiko hari ibyo rwemeza bimufitiye akamaro. Urega asabwa kuba afite inyungu mu kirego yatanze kugira ngo bikumire abashobora gutanga ibirego bagamije kwimenyekanisha cyangwa kumenyekanisha ibikorwa byabo ndetse n’abashobora gushaka guheshwa uburenganzira bugenewe abandi. [60] Ibirebana n’inyungu kandi byitabwaho kugira ngo amikoro make agenewe inkiko akoreshwe hakemurwa ibibazo bihari aho kurangarira ku bidahari. Kuri iki kibazo, Urukiko ruburanisha ibirego birebana n’Itegeko Nshinga muri Afurika y‘Epfo, mu rubanza Zantsi v Council of State, Ciskei and Other4, rwavuze ko bidasanzwe ko inkiko zifata imyanzuro ku bibazo bitariho n’ibitagibwaho impaka, isesengura nk’iryo rikorwa n’amashuri mu nyungu zo kwigisha. Rwabivuze muri aya magambo: “It is not ordinarily desirable for a court to give rulings in the abstract on issues which are not the subject of controversy and are only of academic interest [...]. Urukiko ruhereye ku bisobanuro bitanzwe mu bika bibanziriza iki, rurasanga ibyo Intumwa ya Leta ivuga bigendanye no kugira inyungu mu rubanza byumvikana cyane cyane mu manza zisanzwe.

3 Serge Guinchard et Thierry Debard, Lexique des termes juridiques 2015-2016, 23e éd, Dalloz, 2015 p 58. Intérêt pour agir: condition de recevabilité de l’action consistant dans l’avantage que procurerait au demandeur la reconnaissance par le juge de sa prétention. L’intérêt doit être personnel, direct, né, et actuel. 4 Zantsi v Council of State, Ciskei and Others (CCT24/94) [1995] ZACC 9; 1995 (4) SA 615 (CC); 1995 (10) BCLR 1424 (CC) (22 September 1995). Re MUGISHA (1)

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44   [61] Urukiko rusanga ariko hari itandukaniro ku birego bijyanye n’Itegeko Nshinga aho inyungu igomba kumvikana mu buryo bwagutse, cyane cyane mu gihugu nk’u Rwanda kikiri mu nzira y’iterambere aho abaturage batarasobanukirwa uburenganzira bwabo bagenerwa n’Itegeko Nshinga, bakaba bakeneye gufashwa kubugeraho hifashishijwe inkiko. Ingingo ya 72 igika cya mbere y’Itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko: “Umuntu ku giti cye, ikigo cyangwa umuryango ufite ubuzimagatozi bashobora kuregera Urukiko rw’Ikirenga basaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga iyo babifitemo inyunguӛ Imiterere y’imanza zisaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga, igaragaza ko inyungu muri bene izo manza ishingiye ku “kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga” kuko ribangamiye uburenganzira bw’abasaba ko rivaho, cyangwa se rituma icyari kigamijwe n’Itegeko Nshinga kitagerwaho kandi kigomba kurengerwa. [62] Muri uru rubanza, inyungu zaba kwemeza ko ingingo ya 233 irebana n’icyaha cyo gukoza isoni abayobozi b’Igihugu n’abashinzwe umurimo rusange w’Igihugu, iya 236 irebana n’icyaha cyo gutuka cyangwa gusebya Perezida wa Repubulika, iya 136 irebana n’icyaha cy’ubusambanyi, iya 138 irebana n’icyaha cy‘ubushoreke, iya 154 irebana n’icyaha cyo gusebya mu ruhame imihango y’idini n’iya 139 irebana n’icyaha cyo guta urugo, z’Itegeko N°68/2018

ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zinyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda kuko hari uburenganzira zishobora kuba zibangamiye burimo ubwo kureshya imbere y’amategeko, ubwisanzure bw’Itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru, ndetse n’ubwisanzure bw’umuryango bugomba kurengerwa na Leta. [63] Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ni itegeko rireba abashobora gukurikiranwaho ibyaha biteganywa n’iryo tegeko mu buryo ryateganyije kandi rigomba kubahirizwa na buri wese na Me Mugisha Richard arimo. Itegeko riteganya ibyaha n’ibihano, ntirireba gusa abakoze ibyaha cyangwa abashobora kubikora, rinareba buri wese uherereye aho rikoreshwa kuko rigena imwe mu myitwarire igomba kuranga abantu, kunyuranya n’iyo myitwarire bikaba aribyo biba icyaha. Ibyo bivuze ko mu buryo bumwe cyangwa ubundi, iri tegeko rireba Mugisha Richard watanze ikirego, Urukiko rurasanga rero afite inyungu zo gusaba kwemeza ko zimwe mu ngingo zaryo zinyuranyije ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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45   n’Itegeko Nshinga nk’umwe mu bo rireba, ushobora gukurikiranwaho ibyaha byavuzwe hejuru. [64] Niba uwareze asanga hari itegeko rinyuranyije n’Itegeko Nshinga, ntagomba gutegereza ngo abanze akurikiranweho ibyaha biteganywa n’iryo tegeko. Igihe asanze hari itegeko rinyuranyije n’Itegeko Nshinga, afite uburenganzira bwo gusaba ko rivanwaho. Kuba haba hari itegeko rinyuranyije n’Itegeko Nshinga byafatwa nk’ikibazo gikomeye kigomba gukemurwa aho gufatwa nk’ikibazo kitariho. [65] Kuba uwatanze ikirego atarigeze ahanwa cyangwa ngo akurikiranwe hashingiwe ku ngingo avuga ko zinyuranye n’Itegeko Nshinga, Urukiko rurasanga bitafatwa nk’aho nta nyungu afite mu rubanza, kuko kuba izo ngingo z’itegeko avuga ko zinyuranyije n’Itegeko Nshinga ziriho, ubwabyo birahagije kugira ngo atange ikirego asaba ko zivanwaho bitabaye ngombwa kugaragaza ko hari aho zakoreshejwe mu kumukurikirana. Uyu murongo ninawo wafashwe na zimwe mu nkiko z’ibindi bihugu nko mu rubanza Klass and others v. Germany, Urukiko rw’Uburayi rushinzwe iyubahirizwa ry’uburenganzira bwa muntu (European Court of Human Rights) rwari rwasabwe n’abareze kuvanaho ingingo ya 10 ya Act of 13 August 1968 on Restrictions on the Secrecy of the Mail, Post and Telecommunications (Gesetz zur Beschränkung) rwemeje ko umuntu ashobora gusaba ko itegeko rivaho bitabaye ngombwa kugaragaza ko ryakoreshejwe kuri we. Rwabivuze muri aya

magambo: “[....]The Court therefore accepts that an individual may, under certain conditions, claim to be the victim of a violation occasioned by the mere existence of secret measures or of legislation permitting secret measures, without having to allege that such measures were in fact applied to him”5. Ibi bihujwe n’ikirego cyatanzwe na Mugisha Richard, kuba atarakurikiranwa hashingiwe ku ngingo yareze asaba ko zivaho, izo ngingo ziramureba kuko mu gihe yaba akoze ibinyuranye nazo, zashingirwaho mu kumukurikirana. Inyungu zishobora kuba iziriho cyangwa izishoboka.

5 European Court of Human Rights, Klass and others v Federal Republic of Germany, (Series A, NO 28) (1979-80) 2 EHRR 214, 6 September 1978 available on http://hudoc.echr.coe.int

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46   [66] Inyungu mu birego bisaba kwemeza ko Itegeko rinyuranye n’Itegeko Nshinga, zigomba kumvikana mu buryo bwagutse kuko zigera ku barebwa n’Itegeko bose aho kugarukira gusa ku watanze ikirego nk’uko bimeze mu birego bisanzwe. Ibyo bigaragara cyane cyane iyo urukiko rwemeje ko itegeko rivaho kuko rinyuranye n’Itegeko Nshinga, icyo cyemezo kiba kireba buri wese haba uwatanze ikirego n’utaragitanze ku buryo nta n’ushobora kongera gusaba ko itegeko cyangwa ingingo yabisabiwe, ivanwaho kuko inyuranyije n’Itegeko Nshinga. Ni nayo mpamvu, ingingo ya 72, igika cya nyuma y’Itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko iyo Urukiko rw’Ikirenga rwemeje ko itegeko rinyuranyije n’Itegeko Nshinga, icyo cyemezo gitangazwa mu Igazeti ya Leta ya Repubulika y’u Rwanda. Ibi ni kugira ngo abantu bose barebwa n’itegeko (uwatanze ikirego n’abataragitanze) bamenye ko itegeko ritagifite agaciro. [67] Ibirebana n’imyumvire y’inyungu ku buryo bwagutse mu birego bisaba kwemeza ko Itegeko rinyuranye n’Itegeko Nshinga byagarutsweho n’Urukiko ruburanisha ibirego birebana n’Itegeko Nshinga muri Afurika y’Epfo mu rubanza Ferreira v Levin NO and Others; Vryenhoek and Others v Powell NO and Others muri aya magambo: “ As the arm of government which is entrusted primarily with the interpretation and enforcement of constitutional rights, it carries a particular democratic

responsibility to ensure that those rights are honoured in our society. This role requires that access to the courts in constitutional matters should not be precluded by rules of standing developed in a different constitutional environment in which a different model of adjudication predominated. In particular, it is important that it is not only those with vested interests who should be afforded standing in constitutional challenges, where remedies may have a wide impact6.” [68] Nta kibuza ko ikirego gisaba kwemeza ko itegeko cyangwa ingingo zaryo zinyuranije n’Itegeko Nshinga gitangwa mu nyungu z’uwagitanze no

6 Ferreira v Levin NO and Others; Vryenhoek and Others v Powell NO and Others (CCT5/95) [1995] ZACC 13; 1996 (1) SA 984 (CC); 1996 (1) BCLR 1 (6 December 1995). Paragraph 230 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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47   mu nyungu za rubanda. N’ubwo hari indi ngingo7 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko itanga ububasha bwo gutanga ikirego ku mpaka zishingiye ku burenganzira bw’inyungu rusange, ntibibuza ko mu manza zisaba gukuraho Itegeko rinyuranye n’Itegeko Nshinga, umuburanyi yatanga ikirego agamije kurengera inyungu rusange za rubanda. Uyu ni nawo murongo wafashwe n’Urukiko rw’Ikirenga rwa Canada nko mu rubanza Minister of Justice (Can.) v. Borowski8, aho umucamanza wanditse urwo rubanza amaze gusesengura izindi manza urwo Rukiko rwaciye yavuze ati: “I interpret these cases as deciding that to establish status as a plaintiff in a suit seeking a declaration that legislation is invalid, if there is a serious issue as to its invalidity, a person need only to show that he is affected by it directly or that he has a genuine interest as a citizen in the validity of the legislation and that there is no other reasonable and effective manner in which the issue may be brought before the Court. In my opinion, the respondent has met this test and should be permitted to proceed with his action” [69] Uretse ko ingingo z’itegeko zisabirwa kuvanwaho zimureba nk’umuntu ushobora kwandika inyandiko ku bayobozi zikaba zafatwa nk’izibakoza isoni agakurikiranwa, Me Mugisha Richard nk’umwenegihugu ushishikajwe n’iyubahirizwa ry’uburenganzira bwo gutanga amakuru

no kuyahabwa bukubiyemo uburenganzira bw’itangazamakuru ndetse n’uburenganzira bwo gukurikira ko umuryango urengerwa nkuko bisabwa n’Itegeko Nshinga, afite inyungu zo gusaba kwemeza ko ingingo z’itegeko zibangamiye ubwo burenganzira zivanwaho. [70] Inyungu z’Avoka watanze ikirego gisaba kwemeza ko itegeko rinyuranye n’Itegeko Nshinga zigomba no kureberwa ku mwuga we nk’umunyamategeko, n’uruhare afite muri sosiyete rwo kuyateza imbere bikaba byamwemerera gutanga ikirego kabone nubwo byaba bigaragara ko nta nyungu zihariye agifitemo. Urukiko ruburanisha ibirego birebana n’Itegeko Nshinga muri Afurika y’Epfo (constitutional Court of South

7 Ingingo ya 80 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko ivuga ibireba n’iItangwa ry’ikirego n’icyemezo cy’Urukiko ku mpaka zishingiye ku burenganzira bw’inyungu rusange. 8 Minister of Justice (Can) v Borowski [1981] 2 SCR 575 at 598, per MARTLAND.J. for the majority. Re MUGISHA (1)

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48   Africa), rwaciye urubanza Minister of Home Affairs v Eisenberg & Associates rwemeza ko abavoka bafite inyungu bwite zo gusaba ivanwaho ry’itegeko rinyuranyije n’Itegeko Nshinga ry’icyo Gihugu, bakagira n’inyungu nka bamwe muri rubanda zo gutanga icyo kirego. Urwo rukiko rwabivuze mu magambo akurikira: “Respondent,[Eisenberg & Associates] had an interest as a member of the public in asserting the right that it claimed to have and had standing to raise that issue in its own interests9”. Ibi ninabyo Me Mugisha Richard yaburanishije avuga ko nk’Avoka kandi nk’umwe mu baturage afite inyungu ku giti cye zo gutanga ikirego gisaba kuvanaho ingingo zaba zimubangamiye kandi zibangamiye rubanda no guharanira ko Itegeko Nshinga ryubahirizwa. Ntagomba kugaragaza ko ahagarariye abandi bavoka cyangwa irindi tsinda rya rubanda nk’uko uhagarariye Leta abivuga. [71] Avoka kandi nk’ umunyamwuga mu mategeko ufasha ubutabera, ushinzwe guhagararira, kunganira no kuburanira abantu mu nzego z’ubutegetsi, iz’ubucamanza n’izindi zose zifata ibyemezo, ashobora gutanga ikirego gisaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga akabikora atari kubwe ahubwo mu nyungu z’ubutabera (in the interest of the administration of justice). Ubumenyi mu mategeko avoka yagombye kuba afite buruta ubw’abaturage basanzwe cyangwa abandi batize amategeko, ndetse n’inshingano ahabwa n’umwuga bimushyira mu mwanya

mwiza wo gutanga ibirego bisaba kwemeza ko hari ingingo zinyuranye n’Itegeko Nshinga, kuko niwe usobanukiwe kurusha abandi ibirebana n’amategeko n’inzira zo gusaba ko akurwaho iyo anyuranyije n’Itegeko Nshinga. [72] Uyu murongo ninawo wafashwe mu rubanza Kruger v President of the Republic of South Africa and Others. Urukiko ruburanisha ibirego birebana n’Itegeko Nshinga muri Afurika y’Epfo rwahamije ko umunyamwuga ashobora gushingira ku nyungu zitaziguye no gushingira ku byo akora agatanga ikirego mu nyungu z’ubutabera. Rwabivuze muri aya magambo: “Where the practitioner can establish both that a proclamation is of direct and central importance to the field in which he or she operates, and that it is in the interests of the administration of justice that the validity of that proclamation be determined by a court, that practitioner may

9 Constitutional Court of South Africa, Minister of Home Affairs v Eisenberg & Associates, (CCT15/03) [2003] ZACC 10; 2003 (8) BCLR 838 ; 2003 (5) SA 281. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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49   approach a court to challenge the validity of such a proclamation. Legal practitioners must not assume that they will be allowed to bring applications to this Court for a declaration of invalidity based purely on financial self- interest or in circumstances where they cannot show that it will be in the interest of the administration of justice that they do so.10 Me Mugisha Richard, nk’umunyamwuga w’amategeko, ufite ubumenyi mu mategeko, gutanga ikirego mu Rukiko rw’Ikirenga asaba ko ingingo yavuze zivanwaho kuko zinyuranyije n’amategeko, Urukiko rurasanga biri mu nyungu z’ubutabera kuko ashobora gutanga ibisobanuro bifasha Urukiko kandi, icyemezo gifashwe kikagira inyungu ku butabera muri rusange. [73] Urukiko rusanga rero, hasesenguwe ibimaze kuvugwa, Me Mugisha Richard afite inyungu ku buryo butandukanye nk’uko byasobanuwe hejuru, zo gutanga ikirego gisaba kwemeza ko ingingo z’amategeko zinyuranye n’Itegeko Nshinga. [74] Kubera uburemere bw’ibibazo bizasuzumwa muri uru rubanza ruburanishwa mu mizi, hitawe no kuba nta zindi manza zaciwe n’inkiko z’u Rwanda ku bibazo bisa n’ibiri muri uru rubanza, Urukiko ruramenyesha abantu n’ibigo cyangwa imiryango itegamiye kuri Leta bifuza gutanga ibitekerezo muri uru rubanza nk’inshuti z’urukiko (Amicus Curiae) kandi babifitiye ubumenyi, ko babisaba binyujijwe ku Bwanditsi bw’Urukiko rw’Ikirenga bitarenze tariki ya 8/02/2019, bakanatanga inyandiko bifuza kugeza ku Rukiko bitarenze tariki ya 28/02/2019. III. CYEMEZO CY’URUKIKO [75] Rwemeje ko Me Mugisha Richard afite inyungu yo gutanga ikirego gisaba kwemeza ko ingingo z’itegeko zinyuranyije n’Itegeko Nshinga; [76] Ruvuze ko iburanishwa ry’uru rubanza rizakomeza ku wa 18/03/2019.

10 Kruger v President of the Republic of South Africa and Others (CCT 57/07) [2008] ZACC 17; 2009 (1) SA 417 (CC); 2009 (3) BCLR 268 (CC) (2 October 2008). Re MUGISHA (1)

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50  

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51   Re MUGISHA (2) [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC00002/2018/SC – Vol [2019] 3 RLR – (Rugege, P.J., Kayitesi Z, Mutashya, Kayitesi R na Cyanzayire, J.) 24 Mata 2019] Itegeko Nshinga – Ibikorwa bibangamira inyungu rusange – Umushingamategeko ashobora gufata ibikorwa bimwe akagena ko ari icyaha bihanishwa igihano cy’igifungo kabone nubwo byaba bifitanye isano n’amasezerano iyo bibangamira inyungu rusange kandi ibyo ntibibuza abo byangirije kuba bakoresha n’inzira y’imbonezamubano baregera indishyi cyangwa iyubahirizwa ry’amasezerano. Itegeko Nshinga – Ingaruka z’igihano cy’igifungo ku muryango – Ingaruka z’igihano cy’igifungo ku muryango ntizikwiye gushingirwaho havanwaho ingingo ziteganya icyo gihano, kuko igihano cy’igifungo gitangwa hagamijwe gutanga urugero rutuma abantu batishora mu byaha, kigamije guhana, kugorora no kwigisha. Itegeko Nshinga – Ubwisanzure bw’umuryango – Ubwisanzure bw’umuryango ntabwo ari ugukora icyo buri wese ashaka ahubwo n’umudendezo n’umutekano w’abagize umuryango kandi ibyo tibishobora kugerwaho n’umuryango uhora mu makimbirane no kutabana neza bikunze kuba mu ngo zirimwo ibibazo by’ubusambanyi, ubushoreke cyangwa guta urugo – Itegeko nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 18. Itegeko Nshinga – Ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo – Mu gukoresha ubwisanzure

bw’itangazamakuru n’ubwo kugaragaza ibitekerezo, umuntu ashobora gutanga ibitekerezo ku mihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo ndetse anafite uburenganzira bwo gushaka, kubona no gukwirakwiza amakuru n’ibitekerezo mu ruhame birebana n’imihango y’idini, ibimenyetso, n’ibikoresho by’imihango y’idini akaba yanabinenga , apfa kudakora ibibujijwe n’ingingo ya 38 y’Itegeko Nshinga. Itegeko Nshinga – Kureka ikirego kirebana n’icyaha cy’ubusambanyi – Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye – Kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa. 51

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52   Itegeko Nshinga – Gutandukanya abantu – Gutandukanya abantu ubwabyo ntabwo ari ivangura cyangwa kutareshyeshya abantu imbere y’amategeko, bishobora gukorwa iyo hari impamvu igaragara irengera abari mu cyiciro cy’abanyantege nke, iyo mpamvu igomba kuba igaragarira buri wese (objective justification or legitimate objective) kandi bikaba biri mu rugero urebye uburyo bwakoreshejwe mu kugera ku ntego cyangwa ikigamijwe. Itegeko Nshinga – Gutanga ibitekerezo no gutangaza amakuru ku bikorwa n’abayobozi – Kugaragaza ibitekerezo no gutangaza amakuru ku bikorwa n’abayobozi, bushimangira ihame rya demokarasi ryo gukorera mu mucyo no kubazwa inshingano ku byo abayobozi bakorera abaturage Itegeko Nshinga – Ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo – Amakuru cyangwa ibitekerezo byemewe gutangazwa ntibigomba gusa kuba ari ibishimisha ubuyobozi cyangwa bidafite abo bibangamiye, ahubwo ibitanogeye ubutegetsi na bamwe mu baturage bikwiye kwemerwa kuko iyo ibitekerezo by’ingeri nyinshi, ubworoherane no gutekereza byagutse bidahari, demokarasi iba idashoboka. Incamake y’ikibazo: Nyuma y’uko hatangajwe mu Igazeti ya Leta Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, Me Mugisha yatanze ikirego mu Rukiko rw’Ikirenga asaba urwo Rukiko kwemeza ko ingingo ya 233, 236, 136, 138, 154 n’iya 139 ziryo tegeko zinyuranije n’Itegeko Nshinga rya

Repubulika y’u Rwanda, mu ngingo zaryo za 15, 18 na 38. Akomeza avuga ko izo ngingo zisabirwa kuvanwaho ziri mu byiciro bibiri: icyiciro cya mbere kigizwe n’ingingo eshatu: iya 154, 233 n’iya 236 naho icyiciro cya kabiri nacyo kikaba kigizwe n’ingingo eshatu iya 136,138 n’iya 139. Intumwa ya Leta yatanze inzitizi yo kutakira ikirego ku mpamvu z’uko urega nta nyungu afite zo kugitanga. Ku wa 18/03/2018, Urukiko rwafashe icyemezo kuri iyo nzitizi, rwemeza ko afite inyungu yo gutanga ikirego gisaba kwemeza ko ingingo z’itegeko zinyuranyije n’Itegeko Nshinga kandi kubera uburemere bw’ibibazo biri muri uru rubanza Urukiko rwasabye ko abantu n’ibigo cyangwa imiryango itegamiye kuri Leta bifuza gutanga ibitekerezo muri uru rubanza nk’inshuti z’urukiko (Amicus Curiae) kandi babifitiye ubumenyi babisaba, mubabisabye Urukiko rwemeza ko ARJ (Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda), Impuzamiryango PRO-FEMMES / TWESE HAMWE n’ Ishuli ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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53   ry’Amategeko rya Kaminuza y’u Rwanda (School of Law), aribo bagomba kwitaba urukiko mu iburanisha ry’uru rubanza nk’inshuti z’urukiko. Ku ngingo urega yashyize mu cyiciro cya kabiri arizo iya 136 iteganya ko umuntu wese washyingiwe ukorana imibonano mpuzabitsina n’uwo batashyingiranywe, aba akoze icyaha ,138 iteganya ko umuntu ubana nk’umugabo n’umugore n’uwo batashyingiranywe umwe muri bo cyangwa bombi bafite uwo bashyingiranywe, aba akoze icyaha n’iya 139 iteganya ko umwe mu bashyingiranywe uta urugo rwe mu gihe kirenze amezi abiri (2) nta mpamvu zikomeye akihunza ibyo ategetswe, aba akoze icyaha , Urega avuga ko izo ingingo zinyuranyije n’ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda, kuko ziteganya igihano cy’igifungo kuri umwe mu bashakanye, wahamijwe icyaha cy’ubusambanyi, ubushoreke cyangwa se guta urugo, kandi umuryango udashobora kurengerwa cyangwa ngo ugire ubwisanzure, umwe mu bawugize afunze ,cyane cyane ko ingingo ya 18 y’Itegeko Nshinga iha Leta inshingano yo gushyiraho amategeko n’inzego bikwiye mu kurengera umuryango, ariyo mpamvu basanga ibikorwa by’ubusambanyi, ubushoreke no guta urugo kuba byarashyizwe mu mategeko ahana atari uburyo bukwiye mu rwego rwo kurengera umuryango. Akomeza avuga ko ibiteganywa muri izo ngingo byagombye kuba mu mategeko mbonezamubano, kuko bishingiye ku masezerano y’abantu babiri hagati yabo. Intumwa ya Leta yo

ivuga ko hari ibikorwa byinshi bifatwa ko ari ibyaha ku isi kandi bishingiye ku masezerano kandi ko ibyaha by’ubusambanyi, ubushoreke no guta urugo ari ibikorwa bibi bishobora kugira ingaruka kuri rubanda nyamwinshi, ku gaciro ka muntu, ku ndangagaciro z’igihugu n’abenegihugu bagenderaho akaba ari imyitwarire itandukanye n’imyitwarire myiza, n’imyifatire mbonezabupfura bitesha umuntu agaciro, ariyo mpamvu Leta iba igomba kubyinjiramo mu rwego rwo kubihana no kubikumira. PRO-FEMMES / TWESE HAMWE ivuga ko izo ingingo zitakurwaho kuko byatuma ubusambanyi, ubushoreke no guta urugo bifatwa nkaho byemewe kandi byagira ingaruka zikomeye zisenya umuryango nyarwanda ku buryo nta muryango utekanye wakongera kubaho, kuko uba wavukijwe umudendezo kandi ingingo ya 18 y’Itegeko Nshinga iha Leta inshingano yo kurengera umuryango kuko ariwo shingiro kamere ry’imbaga y’abanyarwanda. Ishuli ry’amategeko rya Kaminuza y’u Rwanda rivuga ko kuba ishyingirwa rishingiye ku bushake bukomoka ku rukundo, bugamije gushinga urugo, mu Re MUGISHA (2)

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54   gihe ubwo bushake cyangwa urukundo bitagihari kugeza aho umwe mu bashakanye afata icyemezo cyo kutubahiriza isezerano yahaye mugenzi we, inkiko nshinjabyaha atarizo zagakwiye gukemura icyo kibazo ahubwo ko cyagakemuwe n’inkiko mbonezamubano kuko ari nazo zahawe inshingano yo kuburanisha cyangwa gukemura ibibazo by’umuryango kandi ko guteganya igihano cy’igifungo ku busambanyi, ubushoreke no guta urugo, bituma abagize umuryango batumvikaka, ntibite ku nshingano zo kurera abana no kubishyurira amashuli, ku buryo bigera aho uwahemukiwe ahatirwa gutanga imbabazi. Kubirebana n’icyiciro kigizwe n’ingingo ya 154, 233 na 236, ingingo ya 154, iteganya ko umuntu wese usebya mu ruhame imihango y’idini, ibimenyetso byaryo n’ibikoresho by’imihango yaryo akoresheje ibikorwa, amagambo, ibimenyetso, inyandiko, amarenga cyangwa ibikangisho abigiriye aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa, aba akoze icyaha. Urega avuga ko ibiteganywa n’iyi ngingo bidasobanutse neza ku buryo ishobora gukoreshwa nabi mu gukurikirana uwakoze ibyo bikorwa kandi ko bibangamira uburenganzira bw’itangazamakuru no kugaragaza ibitekerezo no gutanga ibitekerezo ku madini n’imikorere yayo kuko abanyamakuru batinya kugira icyo bavuga ku madini kugirango badakurikiranwa. Kuri iyo ingingo, Intumwa ya Leta ivuga ko kuba bimwe mu biri muri iyo ngingo bidasobanutse atari impamvu yatuma itegeko

cyangwa iyo ngingo yose ivaho, ahubwo ko ryasobanurwa. Naho Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda (ARJ) ivuga ko iyo ingingo yirengagiza uburenganzira bw’abantu ku myemerere y’abantu, ku buryo ibyo iteganya byatuma abantu badatanga ibitekerezo ku myemerere y’abantu ahubwo ko umuntu cyangwa umuryango ufite ubuzima gatozi, wakumva ko itangazamakuru cyangwa umunyamakuru yamuharabitse, yakwiyambaza inzira y’imbonezamubano kugira ngo arenganurwe. Ishuli ryigisha amategeko muri Kaminuza y’u Rwanda ryo rivuga ko iyo ngingo idasobanura idini icyo aricyo ndetse n’aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa aho ariho, bityo abantu bakaba barengana mu gihe iyi ngingo yaguma uko iri ubu, kuko hagombye gusobanurwa icyo idini aricyo kugira ngo n’imihango yaryo ibe yasobanuka. Ku ingingo ya 233 iteganya icyaha cyo gukoza isoni umwe mu bagize Inteko Ishinga Amategeko, mu bagize Guverinoma, abashinzwe umutekano cyangwa undi wese ushinzwe umurimo rusange w’igihugu, urega avuga ko ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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55   inyuranyije n’Itegeko Nshinga mu ngingo zaryo za 15 na 38 kuko ivangura harebwe abo irengera kandi ko ibangamiye ubwisanzure bwo gutangaza amakuru, kuyatara no gutanga ibitekerezo. Intumwa ya Leta ivuga ko ingingo ya 15 y’Itegeko Nshinga ivuga kureshya imbere y’amategeko no kurengerwa n’amategeko mu buryo bungana, bivuze ko abantu bagomba gufatwa kimwe iyo bari mu bihe bimwe, ariyo mpamvu hari abarengerwa kubera ko bari mu mirimo runaka cyangwa inzego runaka, cyane cyane ko ikirengerwa ari umurimo cyangwa urwego atari umuntu, kuko iyo avuye kuri uwo murimo, uwugiyeho arengerwa nk’uwari uwuriho. Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda (ARJ) ryo rivuga ko iyo ngingo ibuza ubwisanzure bw’Itangazamakuru n’ubwo gutanga ibitekerezo kubera ko ituma umunyamakuru wakwandika inkuru ku miyoborere itari myiza ku muyobozi cyangwa undi wese ushinzwe umurimo rusange byakwitwa icyaha kandi umuntu ufite umurimo rusange atareka kwandikwaho niba ntacyo yikeka, akomeza avuga ko iyo ingingo ituma abantu baba bakekwaho imyitwarire mibi idakwiye kuranga abakozi ba Leta cyangwa abashinzwe umurimo rusange, batagira icyo bavugwaho cyangwa bandikwaho. Naho Ishuli ryigisha amategeko muri Kaminuza y’u Rwanda rivuga ko iyo ngingo idasobanura itandukaniro hagati y’igihe umwe mu bavugwa muri iyo ngingo akora umurimo rusange n’igihe biturutse kuri uwo murimo, kandi

idasobanura niba abarindwa muri iyo ngingo ari abakozi ba Leta bose aho bava bakagera, ndetse ko itanasobanura icyo gukoza isoni bisobanuye. Ikavuga nanone ko iyi ngingo irengera igice kimwe cy’abantu bakora mu nzego za Leta, ibyo bikaba binyuranye n’ihame ry’uko abantu bose bangana imbere y’amategeko kandi itegeko rigomba kubarengera kimwe. Naho ku birebana n’ingingo ya 236 igateganya ko umuntu wese utuka cyangwa usebya Perezida wa Repubulika, aba akoze icyaha, Urega avuga ko icyo cyaha gishobora kuba urwitwazo mu kubangamira ubwisanzure bw’abanyamakuru, cyane cyane ko icyaha cyo gusebanya kidasobanutse neza, bityo iyo ngingo inyuranye n’ingingo ya 15 y’Itegeko Nshinga kuko itarengera abantu mu buryo bumwe kuko ihana abatuka cyangwa bagasebya umuntu umwe gusa. Intumwa ya Leta ivuga ko ubwisanzure bw’umunyamakuru bugomba kugarukira aho icyubahiro cy’umuyobozi gitangirira, n’umutekano we, kandi ko iyo ingingo itabuza kwandika kuri Perezida wa Repubulika ahubwo ibuza kumusebya cyangwa kumutuka. Re MUGISHA (2)

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56   Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda (ARJ) rivuga ko naryo ryemera ko Perezida wa Repubulika kubera inshingano agira agomba kugira imyitwarire irenze abantu bose, ariko ko icyamwandikwaho kitagombye kuba icyaha. Naho Ishuli ryigisha amategeko muri Kaminuza y’u Rwanda rivuga iyo ibiyivugwamo bihujwe n’ibiteganywa n’ingingo ya 161 ihana icyaha cyo gutukana, usanga icyaha cyo gutukana gihanwa iyo gikozwe mu ruhame, mu gihe ku birebana n’ingingo ya 236 yumvikanisha ko aho icyo cyaha cyakorerwa hose, bivuze ko niyo abantu 2 baba biherereye, umwe atukana n’undi, yamubeshyera ko yakoze icyo cyaha akagikurikiranwaho. Mu gusoza rivuga ko kuba icyaha cyo gusebya cyaravanywe mu mategeko ahana ku bandi bantu basanga impamvu zatumye icyo cyaha gikurwaho ku bantu bose, zakoreshwa no kuri Perezida wa Repubulika. Incamake y’icyemezo: 1. Bitewe n’ikigamijwe, Umushingamategeko ashobora gufata ibikorwa bimwe akagena ko ari icyaha kandi ko bihanishwa igifungo kabone nubwo byaba bifitanye isano n’amasezerano kandi ibyo ntibibuza abo byangirije kuba bakoresha n’inzira y’imbonezamubano baregera indishyi cyangwa iyubahirizwa ry’amasezerano, bityo kuba icyaha cy’ubusambanyi, ubushoreke, no guta urugo byaba bishingiye ku masezerano, ntabwo ari impamvu yatuma bidakurikiranwa ngo bihanwe nk’ibyaha.

2. Ingaruka z’igihano cy’igifungo ku muryango ntizikwiye gushingirwaho havanwaho ingingo ziteganya icyo gihano, kuko igihano cy’igifungo gitangwa hagamijwe gutanga urugero rutuma abantu batishora mu byaha, kigamije guhana, kugorora no kwigisha. Kandi ibihano kuri ibi byaha biri mu rugero, kuko bidakabije mu buremere ugereranije n’ibyaha bireba (proportionality).

3. Ubwisanzure bw’umuryango ntabwo ari ugukora icyo buri wese ashaka ahubwo n’umudendezo n’umutekano w’abagize umuryango kandi ibyo ntibishobora kugerwaho n’umuryango uhora mu makimbirane no kutabana neza bikunze kuba mu ngo zirimwo ibibazo by’ubusambanyi, ubushoreke cyangwa guta urugo, bityo guhana ibi byaha ntabwo ari ugusenya no kubangamira ubwisanzure bw’umuryango ahubwo n’ugukumira icyabuhungabanya.

4. Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye kandi kureka ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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57   urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa.

5. Mu gukoresha ubwisanzure bw’itangazamakuru n’ubwo kugaragaza ibitekerezo, umuntu ashobora gutanga ibitekerezo ku mihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo ndetse anafite uburenganzira bwo gushaka, kubona no gukwirakwiza amakuru n’ibitekerezo mu ruhame birebana n’imihango y’idini, ibimenyetso, n’ibikoresho by’imihango y’idini akaba yanabinenga, apfa kudakora ibibujijwe n’ingingo ya 38 y’Itegeko Nshinga 6. Gutandukanya abantu ubwabyo ntabwo ari ivangura cyangwa kutareshyeshya abantu imbere y’amategeko, bishobora gukorwa iyo hari impamvu igaragara irengera abari mu cyiciro cy’abanyantege nke, iyo mpamvu igomba kuba igaragarira buri wese (objective justification or legitimate objective) kandi bikaba biri mu rugero urebye uburyo bwakoreshejwe mu kugera ku ntego cyangwa ikigamijwe.

7. Kugaragaza ibitekerezo no gutangaza amakuru ku bikorwa n’abayobozi, bishimangira ihame rya demokarasi ryo gukorera mu mucyo no kubazwa inshingano ku byo abayobozi bakorera abaturage.

8. Amakuru cyangwa ibitekerezo byemewe gutangazwa ntibigomba gusa kuba ari ibishimisha ubuyobozi cyangwa bidafite abo bibangamiye, ahubwo ibitanogeye ubutegetsi na bamwe mu baturage bikwiye kwemerwa kuko iyo ibitekerezo by’ingeri nyinshi, ubworoherane no gutekereza byagutse bidahari, demokarasi iba idashoboka. Ikirego gifite ishingiro kuri bimwe; Igika cya gatatu cy’ingingo ya 136 cyandikwa mu buryo bukurikira: “Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye. Kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa” Ingingo ya 136, igika cya mbere, icya kabiri n’icya gatatu y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ntinyuranyije n’ingingo ya 18 y’Itegeko Nshinga; Igika cya kane n’icya gatanu by’ingingo ya 136 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange bivanyweho; Re MUGISHA (2)

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58   Ingingo ya 138, n’iya 139 z’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ntizinyuranyije n’ingingo ya 18 y’Itegeko Nshinga; Ingingo ya 154 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inyuranije n’ingingo ya 38 y’Itegeko Nshinga, bityo ikaba ivanyweho; Ingingo ya 233 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranije n’ingingo ya 15 n’iya 38 y’Itegeko Nshinga, bityo iyo ngingo ikaba ivanyweho; Ingingo ya 236 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ntinyuranyije n’ingingo ya 15 n’iya 38 y’Itegeko Nshinga; Rutegetse ko uru rubanza rutangazwa mu Igazeti ya Leta ya Repubulika y’u Rwanda. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 4, 10, 15, 17, 18, 38, 41, 97, 98 n’iya 108; Itangazo Mpuzamahanga ku Burenganzira bwa Muntu ryo 1948, ingingo ya 19; Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki, ingingo ya 19; Itegeko no 54/2011 ryo kuwa 14/12/2011 ryerekeye uburenganzira bw’umwana n’uburyo bwo kumurinda no kumurengera. Imanza zifashishijwe: Re Uwinkindi, RS/INCONST/PEN0005/12/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 22/02/2013; Joseph Shine v. Union of India 2018 SCC Online SC1676 delivered on 27 September, 2018; Joseph Burstyn, Inc. v. Wilson, U.S. Supreme Court, 343 U.S. 495 (1952); European Court of Human Rights, Handyside v. United Kingdom, Judgment of 7 Dec. 1976, Series A No.24; UN Human Rights Committee, Communication no. 414/1990, Mika Miha v. Equatorial Guinea, Views adopted on 8 July 1994.

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59   Ibitekerezo by’abahanga byifashishijwe: Bizimana Simon na Kayumba Charles, Inkoranyamagambo Iciriritse, 2010 p. 410; UN Working Group on Women’s Human Rights: Report (18 October, 2012); UN Human Rights Committee, General Comment 34 on the International Covenant on Civil and Political Rights, concerning freedoms of opinion and expression, July 2011; Human Rights Committee, General Comment XVIII, Non-discrimination (1989); United Nations (“UN”) Human Rights Committee, General Comment No. 34, Article 19: Freedoms of opinion and expression, CCPR/C/GC/34 (12 September 2011) (“General Comment No. 34”). Organization for Security and Cooperation in Europe “Defamation and Insult Laws in the OSCE Region: A comparative Study” March 2017. Parliamentary Assembly of the Council of Europe, Recommendation 1805 (2007). T. Tridimas, The General principles of EC Law (OUP, 2nd ed, 206). Urubanza I. IMITERERE Y’URUBANZA [1] Mugisha Richard yatanze ikirego mu Rukiko rw’Ikirenga avuga ko nyuma y’uko hatangajwe mu Igazeti ya Leta Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, yarisomye agasanga ingingo za 136, 138, 139, 154, 233 n’iya 236 z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, zinyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda, ryo muri 2003 ryavuguruwe mu mwaka wa 2015. [2] Ingingo zisabirwa kuvanwaho kuko zinyuranyije n’Itegeko Nshinga ni esheshatu (6), ziri mu byiciro bibiri: icyiciro cya mbere kigizwe n’ingingo eshatu (3): iya 154, 233 n’iya 236 z’Itegeko N°68/2018 ryavuzwe haruguru. Ingingo ya 154 iteganya ko umuntu wese usebya mu ruhame imihango y’idini, ibimenyetso byaryo n’ibikoresho by’imihango yaryo akoresheje ibikorwa, amagambo, ibimenyetso, inyandiko, amarenga cyangwa Re MUGISHA (2)

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60   ibikangisho abigiriye aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa, aba akoze icyaha. Iya 233 iteganya ko umuntu wese ukoza isoni mu magambo, mu bimenyetso cyangwa ibikangisho, inyandiko cyangwa ibishushanyo, umwe mu bagize Inteko Ishinga Amategeko mu gihe akora umurimo yatorewe cyangwa biturutse kuri uwo murimo, umwe mu bagize Guverinoma, abashinzwe umutekano cyangwa undi wese ushinzwe umurimo rusange w’igihugu mu gihe akora umurimo ashinzwe cyangwa ari wo biturutseho, aba akoze icyaha. Naho iya 236 igateganya ko umuntu wese utuka cyangwa usebya Perezida wa Repubulika, aba akoze icyaha. Izi ngingo zinateganya ibihano kuri buri cyaha. [3] Mugisha Richard avuga ko izo ngingo zinyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda, kuko zirengera ababarirwa mu byiciro bimwe hashingiwe ku mirimo bakora, kandi abantu bose bareshya imbere y’amategeko1. Anavuga ko izo ngingo zibangamiye ubwisanzure bw’Itangazamakuru, ryaba iryandika, ryaba irikoresha ibishushanyo ndetse n’amagambo, buteganywa n’ingingo ya 38 y’Itegeko Nshinga2, kuko hashingiwe ku biteganywa n’izo ngingo, Itangazamakuru ritemerewe kugira icyo ritangaza kuri ibyo byiciro by’abayobozi cyangwa amadini mu buryo bwo kunenga ibi n’ibi, kandi iyo ngingo iteganya ko ubwisanzure bw’Itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru bwemewe kandi bwubahirizwa na

Leta. [4] Icyiciro cya kabiri kigizwe n’ingingo eshatu (3): iya 136 iteganya ko umuntu wese washyingiwe ukorana imibonano mpuzabitsina n’uwo batashyingiranywe, aba akoze icyaha. Iya 138 iteganya ko umuntu ubana nk’umugabo n’umugore n’uwo batashyingiranywe umwe muri bo cyangwa bombi bafite uwo bashyingiranywe, aba akoze icyaha. Naho iya 139 iteganya ko umwe mu bashyingiranywe uta urugo rwe mu gihe kirenze amezi abiri (2)

1 Ingingo ya 15 iteganya ko: "Abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe 2 Ingingo ya 38 iteganya ko: "Ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buremewe kandi bwubahirizwa na Leta. Ubwisanzure bwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru ntibugomba kubangamira ituze rusange rya rubanda n’imyifatire mbonezabupfura, ukurengera urubyiruko n’abana, n’uburenganzira bw’umwenegihugu bwo kugira icyubahiro n’agaciro, ubwo kutagira uwivanga mu mibereho ye bwite n’iy’umuryango we. Uko ubwo bwisanzure bukoreshwa n’iyubahirizwa ryabwo biteganywa n’amategeko". ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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61   nta mpamvu zikomeye akihunza ibyo ategetswe, aba akoze icyaha. Mugisha Richard asanga izi ngingo zinyuranye n’ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya ko Leta ifite inshingano yo gushyiraho amategeko n’inzego bishinzwe kurengera umuryango kugira ngo ugire ubwisanzure, nyamara ingingo za 136, 138 n’iya 139 zikaba ziteganya igihano cy’igifungo kuri umwe mu bashakanye kandi umuryango udashobora kurengerwa cyangwa ngo ugire ubwisanzure mu gihe umwe mu bawugize yaba afunzwe. [5] Intumwa ya Leta Me Kabibi Speçiose yatanze inzitizi yo kutakira ikirego cyatanzwe na Mugisha Richard ku mpamvu z’uko nta nyungu afite zo kugitanga. Ku wa 18/03/2018, Urukiko rwafashe icyemezo kuri iyo nzitizi, rwemeza ko Mugisha Richard afite inyungu yo gutanga ikirego gisaba kwemeza ko ingingo z’itegeko zinyuranyije n’Itegeko Nshinga. [6] Urukiko kandi rwemeje ko, kubera uburemere bw’ibibazo bizasuzumwa muri uru rubanza ruburanishwa mu mizi, abantu n’ibigo cyangwa imiryango itegamiye kuri Leta bifuza gutanga ibitekerezo muri uru rubanza nk’inshuti z’urukiko (Amicus Curiae) kandi babifitiye ubumenyi, babisaba binyujijwe ku Bwanditsi bw’Urukiko rw’Ikirenga bitarenze tariki ya 8/02/2019, bakanatanga inyandiko bifuza kugeza ku Rukiko bitarenze tariki ya 28/02/2019. [7] Nyuma yo kubona inyandiko zinyuranye z’abashaka kuba muri uru rubanza nk’inshuti z’urukiko (Amicus Curiae) mu

rwego rwo gutanga ibitekerezo, Urukiko rwarazisesenguye maze rwemeza ko aba bakurikira aribo bujuje ibisabwa akaba aribo bagomba kwitaba urukiko mu iburanisha ry’uru rubanza nk’inshuti z’urukiko (Amicus Curiae), aribo: ARJ (Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda), Impuzamiryango PRO-FEMMES / TWESE hamwe n’ Ishuli ry’Amategeko rya Kaminuza y’u Rwanda (School of Law), maze bakora imyanzuro bagaragaza ibitekerezo ku kirego cya Mugisha Richard. [8] Urubanza rwaburanishijwe ku wa 18/03/2019, Mugisha Richard yunganiwe na Me Kabasinga Floride na Me Nkundabarashi Moise, Leta ihagarariwe na Me Kabibi Speçiose, PRO FEMME TWESE HAMWE ihagarariwe na Kanakuze Jeanne d’Arc yunganiwe na Me Munyankindi Monique, ARJ ihagarariwe na Me Gakunzi Musore Valery, naho ishuri Re MUGISHA (2)

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62   ry’amategeko muri Kaminuza y’u Rwanda rihagarariwe na Denis Bikesha, Alphonse Muleefu, Yves Sezirahiga, Etienne Ruvebana. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA

RYABYO i. Kumenya niba ingingo ya 136, 138 n’iya 139 z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zinyuranyije n’ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda. [9] Mugisha Richard avuga ko yatanze ikirego agamije kugaragaza ko ingingo ya 136, 138 n’iya 139 z’Itegeko N° 68/2018 ryavuzwe haruguru zinyuranyije n’ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda, kuko ziteganya igihano cy’igifungo kuri umwe mu bashakanye, wahamijwe icyaha cy’ubusambanyi, ubushoreke cyangwa se guta urugo, kandi umuryango udashobora kurengerwa cyangwa ngo ugire ubwisanzure, umwe mu bawugize afunze. Icyakora ko atatanze icyo kirego nk’ushyigikiye imyitwarire ivugwa muri izo ngingo ahubwo ko yagitanze asaba ko harebwa niba iyo myitwarire mibi mu kuyikumira byari bikwiye ko ishyirwa mu mategeko ahana ibyaha. [10] Avuga ko ibiteganywa mu ngingo ya 136, 138 n’iya 139 z’Itegeko N° 68/2018 ryavuzwe haruguru, bibangamiye umubano w’abagiranye amasezerano yo gushyingirwa uko ari babiri, kuko baba barayakoze bashingiye ku rukundo bafitanye ndetse bakabyara abana, ku buryo inshingano ya mbere yo kubaka ari iya ba nyiri ubwite, kandi igituma bakomeza kubana mu mahoro bisaba ko uwakoshereje undi amusaba imbabazi, bakababarirana bakiyunga. [11] Mugisha Richard akomeza avuga ko ingingo zihana icyaha cy’ubusambanyi, ubushoreke no guta urugo zinyuranyije n’ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya ko umuryango ariwo shingiro kamere y’imbaga y’abanyarwanda, urengerwa na Leta, ko ingingo yaregeye ziteganya igihano cy’igifungo kuri umwe mu bashyingiranywe uhamijwe icyaha, mu gihe umuryango udashobora kurengerwa umwe mu bawugize afunzwe. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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63   [12] Akomeza avuga ko ingingo ya 18 y’Itegeko Nshinga igaragaza ko Leta ishyiraho amategeko n’inzego bikwiye mu kurengera umuryango, ariyo mpamvu basanga ibikorwa by’ubusambanyi, ubushoreke no guta urugo kuba byarashyizwe mu mategeko ahana atari uburyo bukwiye mu rwego rwo kurengera umuryango, kuko bifunga iyo nzira yo gusabana imbabazi no kwiyunga, bityo ntibyubake umuryango ahubwo bigatera ingaruka zitari nziza ku muryango. [13] Me Kabasinga Florida avuga ko usibye no kuba ingingo ya 136, 138 n’iya 139 z’Itegeko N° 68/2018 ryavuzwe haruguru, zinyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda, zinanyuranyije n’amahame mpuzamahanga ndetse n’imanza zaciwe n’inkiko mpuzamahanga. Asobanura ko koko imyitwarire ivugwa muri izo ngingo atari myiza, ariko bikagengwa n’andi mategeko kuko abahanga mu by’amategeko bavuga ko amategeko mpanabyaha atari igikoresho cyo gukoresha ahantu hose ku muntu ukoze ikibi. [14] Avuga ko kuba ubusambanyi, ubushoreke no guta urugo bidahungabanya rubanda ahubwo bikorerwa uwashakanye n’undi gusa, nta wundi muntu bigiraho ingaruka, dore ko n’itegeko riteganya ko bihanwa ari uko umwe mu bashakanye areze mugenzi we, ko iyo nta kibazo byamuteye nta wundi muntu ukwiye kubigiraho ikibazo, bikaba bidakwiye ko bishyirwa mu mategeko mpanabyaha. Atanga urugero rw’urubanza rwaciwe n’Urukiko rw’Ikirenga rwa India3, ko muri urwo rubanza hasobanuwe ko kugira

ngo igikorwa cyitwe icyaha kigomba kuba kibangamiye rubanda cyangwa sosiyete, kandi ko kugira ngo hashyirweho ibihano mpanabyaha byanze bikunze icyo gikorwa gihanwa gikwiye kuba hari aho cyangiriza rubanda; ariyo mpamvu asanga ibyaha bigaragara mu ngingo ya 136, 138 n’iya 139 z’Itegeko N° 68/2018 ryavuzwe haruguru, kuba ntaho bihuriye na rubanda, ari impamvu ikomeye ituma iyo myitwarire idakwiye kugengwa n’amategeko ahana ibyaha. [15] Me Nkundabarashi Moïse avuga ko ibiteganywa mu ngingo ya 136, 138 n’iya 139 z’Itegeko N° 68/2018 ryavuzwe haruguru, byagombye kuba mu mategeko mbonezamubano, kuko ingingo ya 2 agace ka 1 y’iryo tegeko rivuzwe, iteganya ko icyaha ari igihungabanya umutekano w’abantu, mu

3 PETITION (CRIMINAL) N° 194 OF 2017, Joseph Shine v. Union of India Re MUGISHA (2)

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64   gihe ibiteganywa n’izo ngingo uko ari eshatu bishingiye ku masezerano y’abantu 2 hagati yabo kuko umwe muri bo ariwe wemerewe gutanga ikirego, kandi ko ingingo ya 18 y’Itegeko Nshinga ivuga ko ubwisanzure bw’umuryango bugomba kurengerwa, kandi bukaba butarengerwa umwe mu bawugize afunzwe, cyane cyane ko nta bushakashatsi bwakozwe ngo bugaragaze ko ufunguwe kubera kimwe muri ibyo byaha abana neza n’uwari wamureze, ahubwo ko ikigaragara ari uko amakimbirane yiyongera. [16] Akomeza avuga ko kuba ibyo byaha bikomoka ku masezerano yo gushyingirwa, kandi ikirego kikaba kidashobora kwakirwa kidatanzwe n’umwe mu bashakanye, kuko undi wese utari uwo mu bashakanye wavuga ko yabonye umuntu wataye urugo cyangwa yibereye mu nshoreke adashobora gutanga ikirego ngo cyakirwe, ndetse na police ikaba itemerewe, bikaba byumvikanisha ko biba bitakorewe sosiyete, ko bitari mu nyungu rusange. [17] Me Kabibi Speçiose, Intumwa ya Leta avuga ko ibyo Mugisha n’abamwunganira bavuga ko ibyo byaha bishingiye ku masezerano bidakwiye kwitwa ibyaha atari byo kuko hari ibikorwa byinshi bifatwa ko ari ibyaha ku isi kandi bishingiye ku masezerano, atanga urugero rw’icyaha cyo kwaka ikitari bwishyurwe, kuko iki cyaha nacyo gishingiye ku masezerano y’ugura n’ugurisha, ubuhemu n’ibindi. [18] Avuga ko ibyaha by’ubusambanyi, ubushoreke no guta urugo ari ibikorwa bibi bishobora kugira ingaruka (harmful

consequences) kuri rubanda nyamwinshi (public harm), ku gaciro ka muntu, ku ndangagaciro z’igihugu n’abenegihugu bagenderaho; ko ari imyitwarire itandukanye n’imyitwarire myiza, n’imyifatire mbonezabupfura bitesha umuntu agaciro, ariyo mpamvu Leta iba igomba kubyinjiramo mu rwego rwo kubihana no kubikumira. [19] Kanakuze Jeanne d’Arc mu izina ry’Impuzamiryango PRO- FEMMES / TWESE HAMWE, avuga ko ingingo ya 136, iya 138 n’iya 139 z’Itegeko N°68/2018 N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, zitakurwaho, kuko byatuma ubusambanyi, ubushoreke no guta urugo bifatwa nkaho byemewe kandi byagira ingaruka zikomeye zisenya umuryango nyarwanda ku buryo nta muryango utekanye wakongera kubaho, kuko uba wavukijwe umudendezo. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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65   [20] Me Munyankindi Monique wunganira PRO-FEMMES / TWESE HAMWE avuga ko ingingo ya 18 y’Itegeko Nshinga iha Leta inshingano yo kurengera umuryango kuko ariwo shingiro kamere ry’imbaga y’abanyarwanda, ku buryo biri mu nshingano zayo gushyiraho amategeko ahana uwakora ibikorwa bihungabanya umuryango mu buryo ubwo ari bwo bwose, ariyo mpamvu izo ngingo zashyiriweho kubungabunga ubusugire n’ubwisanzure bw’umuryango kuko bimwe mu bikorwa izo ngingo zihana bishobora gukurura amakimbirane mu muryango bikanaganisha ku isenyuka ryawo ndetse n’impfu za hato na hato. [21] Denis Bikesha, Alphonse Muleefu na Yves Sezirahiga, mu izina ry’Ishuli ry’amategeko rya Kaminuza y’u Rwanda, bavuga ko icyaha nk’uko ingingo ya 2 agace ka 1 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ari igikorwa kibujijwe n’itegeko cyangwa kwanga gukora igiteganywa n’itegeko, ku buryo bihungabanya umutekano mu bantu (ordre public). Bavuga ko kuba igikorwa kiba kibangamiye umutekano w’abantu ariyo mpamvu Leta ifata iya mbere mu gukurikirana uwabikoze, kuko icyo gikorwa kiba cyahungabanyije inyungu rusange (general interest). Basobanura ko Ubutegetsi Nshingamategeko bugomba kwirinda kurengera mu kugena imyitwarire runaka nk’ihanwa n’amategeko nshinjabyaha mu gihe iyo myitwarire itujuje ibisabwa ngo ibe icyaha; ibyo akaba ari byo byitwa ‘overcriminalisation’, bishobora

kubera umutego abaturage mu gihe bakabaye barengerwa n’Itegeko. [22] Bavuga ko kuba ishyingirwa rishingiye ku bushake bukomoka ku rukundo, bugamije gushinga urugo, mu gihe ubwo bushake cyangwa urukundo bitagihari kugeza aho umwe mu bashakanye afata icyemezo cyo kutubahiriza isezerano yahaye mugenzi we, inkiko nshinjabyaha atarizo zagakwiye gukemura icyo kibazo ahubwo ko cyagakemuwe n’inkiko mbonezamubano kuko ari nazo zahawe inshingano yo kuburanisha cyangwa gukemura ibibazo by’umuryango. [23] Bavuga kandi ko guteganya igihano cy’igifungo ku busambanyi, ubushoreke no guta urugo, bituma abagize umuryango batumvikana, ntibite ku nshingano zo kurera abana no kubishyurira amashuli, ku buryo bigera aho uwahemukiwe ahatirwa gutanga imbabazi. Ko rero ibyo bigaragaza ko umuryango utaba urengewe dore ko kugeza ubu nta kigaragaza ko hari uwafunguwe ngo abane neza n’uwo bashyingiranywe. Bavuga ko ibyo bitaba Re MUGISHA (2)

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66   bibaye umwihariko w’u Rwanda, kuko mu bihugu byateye imbere nko mu Buhindi, mu Bwongereza, muri Koreye y’Amajyepfo, Afurika y’epfo, Nigeria na Ghana, ndetse no mu bihugu bya Asia, ubusambanyi bwahoze ari icyaha ubu butakiri cyo ahubwo bufatwa nk’ikosa risanzwe rishobora kuba impamvu y’ubutane n’indishyi z’akababaro.

UKO URUKIKO RUBIBONA [24] Ingingo ya 18 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe mu mwaka wa 2015 iteganya ko: “Umuryango, ari wo shingiro kamere ry’imbaga y’Abanyarwanda, urengerwa na Leta. Ababyeyi bombi bafite uburenganzira n’inshingano zo kurera abana babo. Leta ishyiraho amategeko n’inzego bikwiye bishinzwe kurengera umuryango, by’umwihariko umwana na nyina, kugira ngo umuryango ugire ubwisanzure.” [25] Ingingo ya 18 imaze kuvugwa mu gika kibanziriza iki, ikubiyemo ibitekerezo bitatu aribyo kugaragaza umuryango nk’ishingiro ry’umuryango nyarwanda; uburenganzira n’inshingano by’ababyeyi bijyanye no kurera abana, ndetse n’inshingano ya Leta yo kurengera umuryango n’abawugize. [26] Ingingo z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zisabirwa kuvanwaho na Mugisha Richard kuko zaba zinyuranye n’ingingo ya 18 y’Itegeko Nshinga, ni iya 136 iteganya icyaha cy’ubusambanyi, iya 138 iteganya icyaha cy’ubushoreke, n’iya 139 iteganya icyaha cyo guta urugo. [27] Ingingo ya 136 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: Umuntu wese washyingiwe ukorana imibonano mpuzabitsina n’uwo batashyingiranywe, aba akoze icyaha. Iyo abihamijwe n’urukiko ahanishwa igifungo kitari munsi y’amezi atandatu (6) ariko kitarenze umwaka umwe (1). Gukurikirana icyaha cy’ubusambanyi ntibishobora kuba hatareze uwahemukiwe mu bashyingiranywe ku buryo bwemewe n’amategeko. Muri icyo gihe hakurikiranwa uwarezwe n’uwakoranye icyaha na we. Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye. Icyakora, iyo dosiye yarangije ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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67   kuregerwa urukiko cyangwa gufatwaho icyemezo, kwisubiraho ntibihita bihagarika isuzumwa ry’urubanza cyangwa irangiza ryarwo. Umucamanza arabisuzuma akaba yabyemera cyangwa akabyanga akanasobanura impamvu. Iyo umucamanza yemeye ukwisubiraho k’uwahemukiwe, kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa”. [28] Ingingo ya 138 y’Itegeko N°68/2018 ryavuzwe mu gika kibanziriza iki iteganya ko: “umuntu ubana nk’umugabo n’umugore n’uwo batashyingiranywe umwe muri bo cyangwa bombi bafite uwo bashyingiranywe, aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kirenze umwaka umwe (1) ariko kitarenze imyaka ibiri (2)”. Iya 139 igateganya ko: “Umwe mu bashyingiranywe uta urugo rwe mu gihe kirenze amezi abiri (2) nta mpamvu zikomeye akihunza ibyo ategetswe, aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’amezi atatu (3) ariko kitarenze amezi atandatu (6). Ibihano bivugwa mu gika cya 2 cy’iyi ngingo nibyo bihabwa umugabo utaye umugore we ku bushake, nta mpamvu ikomeye, mu gihe kirenze ukwezi kumwe (1) azi ko atwite. Icyakora, kutabana bitewe n’uko umwe mu bashyingiranywe afashwe nabi ntabwo byitwa guta urugo mu gihe yagiye abimenyesheje ubuyobozi bumwegereye bigakorerwa inyandiko.” [29] Mugisha Richard afata ingingo ziteganya icyaha cy’ubusambanyi, ubushoreke no guta urugo, nk’izinyuranye n’Itegeko Nshinga

kuko asanga gukurikirana no guhana ibyo byaha, bisenya umuryango aho kuwubaka kuko umwe mu bawugize aba afunzwe, ko zibangamira ubwisanzure bw’umuryango, ko ibyo byaha bishingiye ku masezerano aba yakozwe n’abantu babiri, bikaba bibangamiye ubwiyunge no kubabarirana hagati y’abashakanye. a. Kuba icyaha cy’ubusambanyi, ubushoreke, guta urugo byaba bishingiye ku masezerano, bikaba bidakwiye kuba ibyaha ahubwo bikaba amakosa mbonezamubano. [30] Mugisha Richard asaba ko ingingo ya 136 iteganya icyaha cy’ubusambanyi, iya 138 iteganya icyaha cy’ubushoreke, n’iya 139 iteganya icyaha cyo guta urugo zavaho kuko asanga zishingiye ku masezerano mbonezamubano ibyo bikorwa bikaba ahubwo bikwiye kugengwa n’amategeko mbonezamubano. Re MUGISHA (2)

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68   [31] Bitewe n’ikigamijwe, Umushingamategeko ashobora gufata ibikorwa bimwe akagena ko ari icyaha kandi ko bihanishwa igifungo kabone nubwo byaba bifitanye isano n’amasezerano. Ubusambanyi, ubushoreke no guta urugo biba ibyaha kuko umwe mu babikoze aba afitanye n’undi amasezerano yo gushyingirwa, ariko ibyo ntibyaba impamvu yo kuvuga ko binyuranye n’Itegeko Nshinga kuko ntaho biteganyijwe mu mategeko ko igikorwa gishingiye ku masezerano kitaba icyaha. Icyo izo ngingo zihana ni ubusambanyi, ubushoreke no guta urugo, ntabwo hahanwa igikorwa cyo kwica amasezerano yo gushyingirwa. Ibyo Itegeko Nshinga ritemera mu ngingo yaryo ya 29, 70, ni uko hari uwafungwa bitewe gusa no kutagira ubushobozi bwo kubahiriza inshingano ituruka ku masezerano, kandi siko bimeze ku bikorwa by’ubusambanyi, ubushoreke no guta urugo. [32] Ibikorwa bitandukanye bifite aho bihurira n’amasezerano itegeko rishobora kugena ko bigize icyaha, rikabigenera igihano cy’igifungo. Urugero ni icyaha cy’ubuhemu giteganywa n’ingingo ya 176, icyaha cyo kurigisa ibyafatiriwe bikozwe n’umuntu ushinzwe kubirinda (ingingo ya 248), kurigisa cyangwa kwangiza ibyatanzweho ingwate (ingingo ya 178) n’ibindi. Kuri ibi bikorwa, itegeko rigena ko bikurikiranwa nk’ibyaha. Ibyo kandi ntibibuza abo byangirije kuba bakoresha n’inzira y’imbonezamubano baregera indishyi cyangwa iyubahirizwa ry’amasezerano. Icyangombwa n’uko ibyo

byaha byose bifite aho bibangamira inyungu rusange, zikaba zigomba kurengerwa n’itegeko. [33] Urukiko rusanga kandi amasezerano y’ubushyingiranwe atari amasezerano asanzwe. Ni amasezerano afite umwihariko, akeneye kurindwa na Leta nkuko biteganywa mu ngingo ya 18 y’Itegeko Nshinga. Niyo mpamvu itegeko rishyiraho uburyo bwemewe bwo gushyingiranwa, Leta ikaba ifite n’uruhare mu mihango ikurikizwa kugira ngo habeho ubushyingiranwe bwemewe n’amategeko. Urukiko rusanga kandi gukurikirana imibanire y’abashyingiranywe bigamije inyungu rusange zigaragara. Uretse gukumira icyahungabanya umutekano n’umudendezo w’abagize umuryango, amategeko ahana ubusambanyi, ubushoreke no guta urugo arengera umutekano n’imibereho myiza y’abana. Nkuko Itegeko Nshinga ribivuga mu ngingo ya 18, ababyeyi bombi bafite inshingano zo kurera abana babo, iya 19 ikavuga ko umwana wese afite uburenganzira bwo kurengerwa ku buryo bwihariye n’umuryango we, abandi banyarwanda na Leta. Mu gihe rero umwe mu bashyingiranywe ahugiye mu busambanyi, ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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69   afite inshoreke agomba kwitaho cyangwa agata urugo, byaba bigoye kubahiriza izo nshingano zo kurera abana be uko bikwiye.

[34] Ibivuzwe mu gika kibanziriza iki bijyanye kandi n’ikibazo cyo gusesagura umutungo w’urugo ukaba wakoreshwa mu nyungu zitari iz’umuryango, ujya mu kwinezeza no kunezeza uwo bafatanije mu bikorwa by’ubusambanyi n’ubushoreke ndetse no kubatunga aho bibaye ngombwa. Ibi ntibitanga ubwisanzure, umudendezo n’iterambere ry’umuryango; kandi iyo umuryango utamerewe neza, bigira ingaruka ku iterambere ry’Igihugu. Umutungo usesagurwa wakabaye ushorwa mu bikorwa bifitiye umuryango akamaro. [35] Ku bivugwa na Mugisha Richard ko ingingo z’Itegeko zihana icyaha cy’ubusambanyi, ubushoreke no guta urugo zitageze ku ntego yatumye zishyirwaho bitewe nuko ubutane bushingiye kuri ibyo bikorwa bugenda bwiyongera, ko ndetse ingengo y’imari ikoreshwa mu gukurikirana ibyo byaha yakoreshwa mu bindi bikorwa biteza imbere ubutabera, uru Rukiko rurasanga izi nenge zidafite ishingiro kuko atagaragaza ko ubusambanyi, ubushoreke no guta urugo bidakumirwa uko bikwiye. Nkuko bisanzwe bizwi kandi muri politiki yo guhana, gukumira icyaha (deterrence) ni imwe mu ntego zo guhana ariko ntabwo ariyo yonyine kuko hari n’izindi ntego nko kubuza kwihorera, no kugorora uwakoze icyaha. Icyakorwa ni ukongera imbaraga mu ngamba zo gukumira ntabwo ari ukuvanaho itegeko. [36] Ku bijyanye no kuba hari ibihugu binyuranye byakuyeho icyaha cy’ubusambanyi hakaba hari byinshi aho ubushoreke no guta urugo bitigeze biba icyaha,

Urukiko rusanga ibyo bitaba impamvu yo gukura ibyo byaha mw’itegeko rihana ibyaha mu Rwanda. Hari nk’igihugu cy’Ubuhinde, South Korea, Ghana n’ibindi bidahana ubusambanyi ariko hakaba n’ibindi byinshi bibuhana. Buri gihugu kigira umuco n’indangagaciro byacyo cyimakaza, hakaba n’izindi kitemera. Mu Rwanda ubusambanyi, ubushoreke no guta urugo ntabwo ari imico cyangwa indangagaciro zaruranze kuva kera. Ahubwo n’ababikora babikora rwihishwa kuko bazi ko umuryango nyarwanda utabishyigikiye. [37] Habagaho kwahukana kw’umugore agataha iwabo aho avuka kugaragaza ko hari ibitagenda iwe, ko umugabo atamufashe neza bikazarangira umugabo aje kumucyura agatanga inka yo kwemererwa Re MUGISHA (2)

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70   kumucyura. Ntibyafatwaga nko guta urugo ahubwo byabaga uburyo bwo kugarura imibanire myiza mu rugo. Ni nayo mpamvu mu itegeko hari “exception” ku cyaha cyo guta urugo aho ingingo ya 139 agace ka 4 ivuga ngo : “Icyakora kutabana bitewe n’uko umwe mu bashyingiranywe afashwe nabi ntabwo byitwa guta urugo mu gihe yagiye abimenyesheje ubuyobozi bumwegereye bigakorerwa inyandiko.” [38] Indi mpamvu ituma u Rwanda rutakwihutira guhindura itegeko kuri ibi byaha, n’uko nta mahame mpuzamahanga rinyuranije nayo. Mu mwaka wa 2012, Itsinda4 ry’Akanama k’Umuryango w’Abibumye gashinzwe iby’Uburenganzira bwa Muntu, ryasabye ibihugu kudafata ubusambanyi nk’icyaha kuko risanga bibangamiye uburenganzira bw’abagore. Mu bisobanuro byatanzwe n’iryo tsinda risaba ibyo, nuko amategeko yo mu bihugu byinshi ateganya icyaha cy’ubusambanyi ku bagore gusa, ko nta mugabo ukora icyaha cy’ubusambanyi, ndetse ahandi hahanwa abagore gusa abagabo ntibahanwe cyangwa amategeko agateganya ibihano bitandukanye. Urukiko rurasanga icyo kibazo kitari mu Rwanda kuko umugabo cyangwa umugore, buri wese ashobora gukurikiranwaho icyaha cy’ubusambanyi ndetse n’igihano kuri icyo cyaha, ni kimwe hatitawe ku gitsina cy’ugomba guhanwa, bivuze ko nta vangura riri mu mategeko akoreshwa mu gukurikirana no guhana icyaha cy’ubusambanyi, ubushoreke no guta urugo. [39] Impamvu zatanzwe n’Akanama k’Umuryango w’Abibumbye wavuzwe mu

gika kibanziriza iki ni zimwe mu mpamvu zashingiweho mu rubanza rwa Joseph Shine V. Union of India rwaciwe n’Urukiko rw’Ikirenga rwo mu Buhinde, Mugisha asaba ko rwaba ikitegererezo, rugashingirwaho havanwaho ingingo ihana ubusambanyi nkuko byakozwe muri urwo rubanza. Ingingo ya 497 y’Itegeko rihana ibyaha mu gihugu cy’u Buhinde yahanaga icyaha cy’ubusambanyi ku mugabo wahamijwe kuba yaragize imibonano mpuzabitsina n’umugore washyingiwe (married woman). Umugore ntiyashoboraga guhanwa nk’uwakoze icyaha cyangwa nk’umufatanya cyaha. Umugabo wahemukiwe niwe wenyine washoboraga gutanga ikirego, umugore wahemukiwe nta burenganzira yari afite bwo kurega. Urukiko rurasanga koko muri urwo rubanza ingingo ihana icyaha cy’ubusambanyi

4 UN Working Group on Women’s Human Rights: Report (18 October, 2012), available at: http://news archive.ohchr.org /EN/ News Events/Pages/DisplayNews.aspx?NewsID=12672&Lang ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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71   yaravanyweho, ariko ku mpamvu zitandukanye n’izishingirwaho na Mugisha. Urukiko rw’Ikirenga rwo muri icyo gihugu rwasanze itareshyeshya abantu imbere y’amategeko, igaragaramo ivangura rishingiye ku gitsina kandi ibangamiye ubwisanzure bwa muntu, bikaba byari binyuranije n’ingingo za 14, 15 na 21 z’Itegeko Nshinga ryo mu Buhinde n’amahame mpuzamahanga ku burenganzira bwa muntu.5 Izo mpamvu ntaho zihuriye n’izitangwa na Mugisha asaba ko Urukiko rwakuraho icyaha cy’ubusambanyi. [40] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga kuba icyaha cy’ubusambanyi, ubushoreke, no guta urugo byaba bishingiye ku masezerano, atari impamvu yatuma bidakurikiranwa ngo bihanwe nk’ibyaha. b. Gusenya umuryango no kubangamira ubwisanzure bwawo mu mwanya wo kuwurengera. [41] Ingingo ya 23 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ivuga ko: “Ibihano by’iremezo bihabwa abantu ku giti cyabo ni ibi bikurikira: igifungo […]”. Iyi ngingo igaragaza igifungo nka kimwe mu bihano byemewe mu mategeko y’u Rwanda. [42] Umwe mu bagize umuryango (umugabo cyangwa umugore) wahamwa n’icyaha cy’ubusambanyi, icyaha cy’ubushoreke cyangwa icyaha cyo guta urugo, ashobora guhanishwa igifungo. Nkuko Mugisha abivuga, gufunga umwe mu bagize umuryango bishobora kuwugiraho ingaruka zitandukanye. Urukiko rusanga ariko, uko gufungwa k’umwe mu bagize umuryango wahamwe na kimwe mu byaha byavuzwe haruguru, byafatwa nk’igihano ku cyaha cyakozwe, igifungo kikaba cyemewe nka kimwe mu bihano byemewe mu mategeko y’u Rwanda nkuko byasobanuwe mu gika kibanziriza iki. [43] Muri rusange, igihano cy’igifungo kigira ingaruka k’uwagihawe no ku muryango we. Urukiko rusanga ariko, nta mwihariko uhari ku muryango w’uwahamwe n’icyaha cy’ubusambanyi, ubushoreke no guta urugo

5 Joseph Shine v Union of India 2018 SCC Online SC1676 delivered on 27 September, 2018. Re MUGISHA (2)

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72   agahanishwa gufungwa kuburyo byaba impamvu yo kuvanaho ingingo z’itegeko ziteganya ibyo byaha. Ingaruka z’igifungo ku muryango ni zimwe hatitawe ku cyaha cyatumye gitangwa. Ndetse na Mugisha watanze ikirego, akaba atarigeze agaragaza cyangwa ngo avuge ko ingaruka zituruka ku gifungo gihanishwa uwahamwe n’icyaha cy’ubusambanyi, ubushoreke no guta urugo zitandukanye, n’izaterwa n’uwahamwe n’ibindi byaha nk’ubujura, ubwicanyi, gusambanya abana n’ibindi. [44] Urukiko rusanga ruramutse rwemeje ko ingingo ziteganya icyaha cy’ubusambanyi, ubushoreke no guta urugo zinyuranye n’Itegeko Nshinga kuko umwe mu bagize umuryango ahanishwa igifungo iyo yahamwe nibyo byaha, byaba bivuze ko n’izindi ngingo ziteganya igihano cy’igifungo hatitawe ku cyaha, zavaho kuko nkuko byavuzwe harugu, igihano cy’igifungo kigira ingaruka zitandukanye ku muryango w’uwahamwe n’icyaha (nko kuba ari we watangaga ibitunga umuryango, igisebo ku bana, igisebo kuwo bashakanye, n’izindi). Ingaruka z’igihano cy’igifungo ku muryango ntizikwiye gushingirwaho havanwaho ingingo ziteganya icyo gihano, kuko igihano cy’igifungo gitangwa hagamijwe gutanga urugero rutuma abantu batishora mu byaha, kigamije guhana, kugorora no kwigisha. Urukiko kandi rusanga ibihano kuri ibi byaha biri mu rugero, kuko bidakabije mu buremere ugereranije n’ibyaha bireba (proportionality). [45] Ikindi kibazo cyavuzweho mw’iburanisha ry’uru

rubanza, n’icyo ubwisanzure bw’umuryango mu ngingo ya 18 y’Itegeko Nshinga bishatse kuvuga. Mugisha n’abamwunganira bavuga ko umuryango utagira ubwisanzure igihe umwe mu bashakanye afunze kubera icyaha cy’ubusambanyi, ubushoreke cyangwa guta urugo. Ubwisanzure ntabwo ari ugukora icyo buri wese ashaka. Ingingo ya 18 ivuga ko “Leta ishyiraho amategeko n’inzego bikwiye bishinzwe kurengera umuryango, by’umwihariko umwana na nyina, kugira ngo umuryango ugire ubwisanzure.” Amagambo “kugira ngo umuryango ugire ubwisanzure” byumvikanisha umudendezo n’umutekano w’abagize umuryango. Mu cyongereza amagambo akoreshwa ni “to flourish” bisobanuye kugera ku ntego yiyemeje (to succeed), kwiteza imbere (to prosper, to grow). Ibi byose ntibishobora kugerwaho n’umuryango uhora mu makimbirane no kutabana neza bikunze kuba mu ngo zirimwo ibibazo by’ubusambanyi, ubushoreke cyangwa guta urugo. Ariko no mu kinyarwanda gisanzwe niko bishobora kumvikana. Inkoranyamagambo y’Ikinyarwanda ivuga ko ‘kwisanzura’ ari ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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73   ‘kuba uri ahantu umerewe neza nta mbogamizi’.6 Ahari amakimbirane mu rugo, kurwana no gushyamirana bitewe no gucana inyuma cyangwa guta urugo, nta bwisanzure bwaharangwa. [46] Nkuko PRO FEMME/TWESE HAMWE ibivuga, ubusambanyi, ubushoreke no guta urugo bitera umwuka mubi mu rugo bishobora kuvamo n’impfu za hato na hato. Hanatanzwe ingero z’impfu zatewe n’ubusambanyi, ubushoreke no guta urugo zirimwo abishe abo bashakanye n’abiyahuye kubera kutihanganira iyo imyitwarire inyuranyije n’amategeko, ikaba inanyuranyije n’umuco nyarwanda harimwo kubana mu mahoro mu muryango. Urukiko rusanga guhana ibi byaha atari ugusenya no kubangamira ubwisanzure bw’umuryango ahubwo ari ugukumira icyabuhungabanya. [47] Ubusambanyi n’ubushoreke bishobora kuvamo kubyara abana hanze y’ubushyingiranwe bigatera amakimbirane hagati y’abashakanye, hagati y’abahemukiwe n’ababahemukiye batari abo bashakanye, ndetse no hagati y’abana bavukiye mu bushyingiranwe n’abavukiye hanze yabwo. Ibi binyuranije na politiki y’Igihugu cy’u Rwanda yo kuboneza urubyaro bikaba bitanahuje n’Itegeko Nshinga mu ngingo yaryo ya 17, igika cya kabiri, iteganya ko ugushyingiranwa k’umugabo umwe n’umugore umwe gukorewe mu butegetsi bwa Leta ari ko kwemewe. Biri mu nyungu rusange ko haba amategeko akumira bene uko kubyara hagati y’abatarashyingiranywe, akanakumira ingaruka zabyo. [48] Nkuko bisobanuwe mu bika bibanziriza iki,

kuba Itegeko N°68/2018 ryo ku wa 30/08/2018 rifata ubusambanyi, ubushoreke no guta urugo nk’ibyaha ndetse rikanagena igihano cy’igifungo kuri buri cyaha, ntibikwiye gufatwa nkaho ari ugusenya umuryango kuko igihano cy’igifungo giteganyijwe ku byaha bivugwa muri iyi ngingo, ndetse no ku bindi byaha, cyemewe n’amategeko kandi gitangwa hagamijwe guhana no gukumira. Kuba ubusambanyi, ubushoreke no guta urugo byaragizwe ibyaha, ntibigomba gufatwa nk’ibibangamiye ubwisanzure bw’umuryango, kuko nkuko byasobanuwe, kuba uhamwe n’icyo cyaha ashobora guhanishwa igifungo, bizitira ubwisanzure bwe ariko ku mpamvu zumvikana kandi bigamije gukumira ihungabanya ry’umuryango.

6 Bizimana Simon na Kayumba Charles, Inkoranyamagambo Iciriritse, 2010 p.

410. Re MUGISHA (2)

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74   c. Kubangamira ubwiyunge no kubabarirana hagati y’abashakanye [49] Indi impamvu itangwa na Mugisha Richard asaba ko ingingo ya 136 iteganya icyaha cy’ubusambanyi, iya 138 iteganya icyaha cy’ubushoreke, n’iya 139 iteganya icyaha cyo guta urugo zivaho, nuko asanga zibangamira ubwiyunge no kubabarirana hagati y’abashakanye. [50] Ingingo ya 136 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, iteganya ko gukurikirana ibyaha byavuzwe mu gika kibanziriza iki, bidashobora kuba hatareze uwahemukiwe mu bashyingiranywe. Kuba gukurikirana ibi byaha bigomba kubanzirizwa nuko uwahemukiwe atanga ikirego, Urukiko rusanga bitanga umwanya wo kuba abashyingiranywe bakwiyunga, cyangwa se uwakorewe icyaha akababarira uwakimukoreye, icyo gihe ntihabeho ikurikiranacyaha. [51] Uretse no kuba ibyo byaha bikurikiranwa aruko yabanje gutanga ikirego, uwahemukiwe amategeko amwemerera gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye. Ibi bigaragaza ko inzira y’ubwiyunge no kubabarirana yagutse hagati y’uwakorewe icyaha n’uregwa kugikora kuko niba batiyunze cyangwa batababariranye mbere y’ikurikiranacyaha, bemerewe kubikora n’urubanza rwaratangiye. Kuba urubanza rushobora gukomeza kugeza no guhanwa k’umwe mu bashyingiranywe, byerekana ko ubwiyunge no kubabarirana hagati yabo biba byanze biturutse ku zindi mpamvu

zitandukanye, ariko urubuga rwo kubikora amategeko yararuteganyije. [52] Ku bindi byaha byinshi, nta bubasha uwakorewe icyaha agira bwo gutangiza ikurikiranacyaha no guhagarikisha urubanza aho rwaba rugeze hose. Ndetse n’ubwiyunge no kubabarirana hagati y’uwakoze icyaha n’uwagikorewe, iyo byabayeho ntibihagarika ikurikiranacyaha, urugero gufata ku ngufu cyangwa ihohotera ry’umwana rishingiye ku gitsina. Urukiko rurasanga ahubwo uko Itegeko riteganya gukurikirana icyaha cy’ubusambanyi, icyaha cy’ubushoreke, n’icyo guta urugo bitanyuranije no kubabarirana mu muryango. Icyakora, Urukiko rusanga hari ibika by’ingingo ya 136, iya 138 n’iya 139 bibangamiye ubwiyunge no kubabarirana hagati y’abashakanye. Urukiko rusanga ku bijyanye n’ikurikirana ry’icyaha cy’ubusambanyi, icy’ubushoreke n’icyo guta urugo, hariho ibice bibiri binyuranye bishobora no kuvuguruzanya. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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75   [53] Nkuko biteganywa n’ingingo ya 136 n’iya 140 z’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, gukurikirana icyaha cy’ubusambanyi, icy’ubushoreke n’icyo guta urugo ntibishobora kuba hatareze uwahemukiwe mu bashyingiranywe. Izo ngingo ziha ububasha kandi uwahemukiwe bwo gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye. Nubwo izi ngingo zemerera uwahemukiwe guhagarika urubanza aho rwaba rugeze hose, iyo dosiye yarangije kuregerwa urukiko cyangwa gufatwaho icyemezo, uwahemukiwe ntaba agifite ububasha busesuye bwo guhagarikisha urubanza. [54] Nkuko biteganywa n’ingingo ya 136, igika cya kane y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iyo dosiye yarangije kuregerwa urukiko cyangwa gufatwaho icyemezo, kwisubiraho ntibihita bihagarika isuzumwa ry’urubanza cyangwa irangiza ryarwo. Umucamanza arabisuzuma akaba yabyemera cyangwa akabyanga akanasobanura impamvu. Ibikubiye mu gika cya kane cy’ingingo ya 136, bisa neza n’ibikubiye mu gika cya nyuma cy’ingingo ya 140 irebana n’ikurikirana ry’icyaha cy’ubushoreke n’icyo guta urugo. Muri ibi bika byombi, bigaragara ko umucamanza ashobora kwanga guhagarikisha urubanza bisabwe n’uwahemukiwe. [55] Igice cya mbere giha uburenganzira busesuye uwahemukiwe mu bashyingiranywe ushaka guhagarikisha ikurikiranacyaha,

igice cya kabiri cyimurira ubwo bubasha ku mucamanza ushobora no kubyanga nkuko itegeko ribimuhera ububasha. Urukiko rurasanga ariko icyo gice cya kabiri kibangamiye uburenganzira bw’uwahemukiwe mu bashakanye ushaka guhagarika ikurikirana ry’urubanza ku mpamvu we yihitiyemo. Bityo, icyo gika cya kane cy’ingingo ya 136, y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, kikaba kigomba kuvaho kuko nta mpamvu yo kubaho kwacyo. Niba uwahemukiwe yarahawe ububasha bwo guhagarika ikurikiracyaha, yabikora mu bwisanzure nta kimuzitira. Igika cya gatanu cy’iyo ngingo nacyo kigaruka ku birebana no kuba Umucamanza yakwemerera uwahemukiwe ko yahagarika ikurikirana ry’urubanza, cyavaho kuko gishingiye ku gika cya kane cyavanyweho. Ibirebana no kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no ku wakoranye icyaha n’uregwa, bikajya ku gika cya gatatu, mu rwego rwo kugira ngo hadasigara icyuho mu itegeko. Re MUGISHA (2)

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76   [56] Urukiko rw’Ikirenga, rushingiye ku bisobanuro byatanzwe mu bika bibanza, rusanga ingingo ya 136, 138, 139 z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, zitanyuranye n’ingingo ya 18 y’Itegeko Nshinga. Nkuko byasobanuwe, zifata ubusambanyi, ubushoreke, no guta urugo nk’ibyaha bihanishwa igifungo, ariko bikaba bitabangamiye ubwisanzure bw’umuryango, nta n’ubwo bigira ingaruka zo kuwusenya. Uburyo kandi ibyo byaha bikurikiranwamo, ntibubangamiye ubwiyunge no gusabana imbabazi hagati y’abashakanye uretse mu gace ka kane n’aka gatanu tw’ingingo ya 136. Urukiko rusanga izi ngingo zishyira mu bikorwa inshingano ya Leta yo kurengera umuryango. ii. Kumenya niba ingingo ya 154 y’Itegeko riteganya ibyaha n’ibihano muri rusange iteganya icyaha cyo gusebya mu ruhame imihango y’idini, inyuranyije n’ingingo ya 38 y’Itegeko Nshinga yerekeye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru [57] Mugisha Richard avuga ko ingingo ya 154, iteganya ko umuntu wese usebya mu ruhame imihango y’idini, ibimenyetso byaryo n’ibikoresho by’imihango yaryo akoresheje ibikorwa, amagambo, ibimenyetso, inyandiko, amarenga cyangwa ibikangisho abigiriye aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa, aba akoze icyaha. Ko rero ibiteganywa n’iyi ngingo bidasobanutse neza ku buryo ishobora gukoreshwa nabi mu gukurikirana

uwakoze ibyo bikorwa kandi ko bibangamira uburenganzira bw’itangazamakuru no kugaragaza ibitekerezo. [58] Me Nkundabarashi Moïse na Me Kabasinga Florida, bunganira Mugisha Richard, bavuga ko ingingo ya 154 ishobora kubangamira ubwisanzure bw’itangazamakuru, no gutanga ibitekerezo ku madini n’imikorere yayo, abanyamakuru bagatinya kugira icyo bavuga ku madini kugirango badakurikiranwa. [59] Me Kabibi Speçiose nk’Intumwa ya Leta, avuga ko kuba bimwe mu biri mu ngingo ya 154 bidasobanutse atari impamvu yatuma itegeko cyangwa iyo ngingo yose ivaho, ahubwo ko ryasobanurwa (interpretation), kandi ko ibyaha bivugwa muri iyo ngingo bitareba abanyamakuru gusa, kuko itegeko ULYXJDފXPXQWXZHVHފ ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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77   [60] Me Musore Gakunzi Valery uhagarariye ARJ (Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda) avuga ko ingingo ya 154, yirengagiza uburenganzira bw’abantu ku myemerere yabo, ku buryo ibyo iteganya byatuma abantu badatanga ibitekerezo ku myemerere y’abantu. Avuga ko hari abumva ubwisanzure bwo kugaragaza ibitekerezo bugomba gutezwa imbere kubera ko ari ishingiro rya demokarasi, ariko hakaba n’abandi bumva ko n’ubwisanzure mu myemerere bugomba kurindwa mu buryo bwihariye butavogerwa n’ubwisanzure bwo kugaragaza ibitekerezo. [61] Akomeza avuga ko gusebya imihango y’idini bireba idini muri rusange n’imyizerere yaryo, ko atari ugusebya umuntu ku giti cye mu cyubahiro cye, bityo, kubera ko uburenganzira n’ubwisanzure ari iby’umuntu atari iby’idini, akaba nta mpamvu yatuma gusebya mu ruhame imihango y’idini biba icyaha mu gihe hubahirijwe ishyirwa mu bikorwa ry’ubwisanzure mu kugaragaza ibitekerezo. Avuga ko gushyiraho amategeko ahana ku munyamakuru watangaje inkuru cyangwa wagaragaje ibitekerezo bye byubaka, byaba ari ukwivanga mu mikorere y’itangazamakuru muri rusange, kandi ibyo binyuranyije n’ingingo ya 38 y’Itegeko Nshinga rya Repubulika y’u Rwanda, ahubwo ko umuntu cyangwa umuryango ufite ubuzima gatozi, wakumva ko itangazamakuru cyangwa umunyamakuru yamuharabitse, yakwiyambaza inzira y’imbonezamubano kugira ngo arenganurwe ahabwa

indishyi. [62] Denis Bikesha, Ruvebana na Yves Sezirahiga, mu izina ry’Ishuli ryigisha amategeko muri Kaminuza y’u Rwanda, bavuga ko ibiteganywa n’ingingo ya 154 bidasobanutse neza, kuko iyo ngingo idasobanura idini icyo aricyo ndetse n’aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa aho ariho, bikumvikanisha ko abantu barengana mu gihe iyi ngingo yaguma uko iri ubu, kuko hagombye gusobanurwa icyo idini aricyo kugira ngo n’imihango yaryo ibe yasobanuka. Ko rero iyo ibigize icyaha bidasobanutse igikorwa gifatwa nk’aho atari icyaha, ihame rya ‘legal FHUWDLQW\Ҳ rikubiye mu ihame ry’uko ntawe uhanirwa igikorwa kitari icyaha rikaba rigomba kubahirizwa. [63] Ingingo ya 38 y’Itegeko Nshinga igira iti: “ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buremewe kandi bwubahirizwa na Leta. Ubwisanzure bwo Re MUGISHA (2)

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78   kugaragaza ibitekerezo n’ubwo guhabwa amakuru ntibugomba kubangamira ituze rusange rya rubanda n’imyifatire mbonezabupfura, ukurengera urubyiruko n’abana, n’uburenganzira bw’umwenegihugu bwo kugira icyubahiro n’agaciro, ubwo kutagira uwivanga mu mibereho ye bwite n’iy’umuryango we. Uko ubwo bwisanzure bukoreshwa n’iyubahirizwa ryabwo biteganywa n’amategeko”. [64] Ingingo ya 154 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: “umuntu wese usebya mu ruhame imihango y’idini, ibimenyetso byaryo n’ibikoresho by’imihango yaryo akoresheje ibikorwa, amagambo, ibimenyetso, inyandiko, amarenga cyangwa ibikangisho abigiriye aho imihango y’idini igenewe gukorerwa cyangwa isanzwe ikorerwa, aba akoze icyaha.Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’iminsi cumi n’itanu (15) ariko kitageze ku mezi atatu (3) n’ihazabu y’amafaranga y’u Rwanda atari munsi y’ibihumbi ijana (100.000 Frw) ariko atarenze ibihumbi magana abiri (200.000 Frw) cyangwa kimwe gusa muri ibyo bihano”. [65] Ingingo ya 38 y’Itegeko Nshinga yavuzwe haruguru ishyiraho ihame ryuko ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru bwemewe kandi bwubahirizwa na Leta. Ishyiraho nirindi hame ry’uko ubwo bwisanzure hari ibyo butagomba kubangamira. Ibigize ihame ry’ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo

guhabwa amakuru bigaragara mu ngingo ya 19 y’Itangazo Mpuzamahanga ku Burenganzira bwa Muntu ryo 1948 (Universal Declaration of Human Rights)7, iyo ngingo iteganya ibi bikurikira: “Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers”. Bivuze ko ubwisanzure bwo kugaragaza ibitekerezo bugizwe no gutanga ibitekerezo ntacyo umuntu yikanga, n’uburenganzira bwo gushaka, kubona no gukwirakwiza amakuru n’ibitekerezo aho ariho hose. Ibi bihura kandi n’ibivugwa n’ingingo ya 19 y’Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki8. Bitewe n’uko

7 U Rwanda rwayashyizeho umukono kandi ruyemeza ku wa 18/09/1962. 8 International Covenant on Civil and Political Rights, (ICCPR), entry into force on 23/03/1976. U Rwanda ruyemeza ku wa 12/02/1975 (reba Itegeko Teka No 8/75 ryo ku wa 12/02/1975, Igazeti ya LETA N°5 of 01/03/1975. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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79   ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru bwemewe n’Itegeko Nshinga, icyo aricyo cyose harimo n’itegeko cyangwa ingingo yaryo, cyabubangamira kiba kinyuranyije naryo. [66] Mu gukoresha uburenganzira buvuzwe mu gika kibanziriza iki, umuntu ashobora gutanga ibitekerezo ku mihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo. Ndetse umuntu akaba anafite uburenganzira bwo gushaka, kubona no gukwirakwiza amakuru n’ibitekerezo mu ruhame birebana n’imihango y’idini, ibimenyetso, n’ibikoresho by’imihango y’idini akaba yanabinenga mu buryo bushobora kudashimisha ababishinzwe, ntacyo yikanga, apfa kudakora ibibujijwe n’ingingo ya 38 y’Itegeko Nshinga yavuzwe haruguru. [67] Itegeko N°68/2018 ryo ku wa 30/08/2018 mu ngingo yaryo ya 154, rihana igikorwa cyo gusebya mu ruhame imihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo. Rinavuga ko gusebanya bishobora kuba byabaye mu bikorwa, mu magambo, ryokoresheje ibimenyetso, inyandiko n’amarenga. Urukiko rukurikije ibyanditswe mu ngingo ya 154, rusanga bibangamira uburenganzira bwo gushaka, kubona no gukwirakwiza amakuru, kugaragaza no gutanga ibitekerezo mu ruhame birebana n’imihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo kuko uwashaka kubikora, yakwikanga ko yakurikiranwaho icyaha cyo gusebya giteganywa n’ingingo ya 154, kandi nkuko byibukijwe hejuru

ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru bwemewe n’Itegeko Nshinga, ntibugomba kubangamirwa n’icyo aricyo cyose. [68] Ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru ku birebana n’imihango y’idini, ibimenyetso, n’ibikoresho by’imihango yaryo, ntibugomba kuzitirwa no gukurikirana ushatse kugira icyo avuga ku idini. Ibi kandi ninabyo byasabwe n’Akanama k’Uburenganzira bwa Muntu mu Muryango w’Abibumbye, (UN Human Rights Committee) muri 2011, kasobanuye ibirebana n’ubwisanzure bwo kugaragaza ibitekerezo, kageze ku birebana n’amadini, kavuga ko bidakwiye kubuza cyangwa guhana abanenga abayobozi b’amadini cyangwa abanenga imyizerere y’idini. Re MUGISHA (2)

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80   [69] Ako kanama kabivuze muri aya magambo: “Prohibitions of displays of lack of respect for a religion or other belief system, including blasphemy laws, are incompatible with the Covenant, except in the specific circumstances envisaged in article 20, paragraph 2, of the Covenant. Such prohibitions must also comply with the strict requirements of article 19, paragraph 3, as well as such articles as 2, 5, 17, 18 and 26. Thus, for instance, it would be impermissible for any such laws to discriminate in favour of or against one or certain religions or belief systems, or their adherents over another or religious believers over non-believers. Nor would it be permissible for such prohibitions to be used to prevent or punish criticism of religious leaders or commentary on religious doctrine and tenets of faith”.9 [70] Mu rwego rwo gusigasira uburenganzira bw’itangazamakuru n’ubwo guhabwa amakuru, mu mwaka wa 2007 Inteko Ishinga Amategeko y’Umuryango w’Ibihugu by’Iburayi (Parliamentary Assembly of the Council of Europe) yatoye umwanzuro usaba ko guhana uwagize icyo avuga, uwanenze ku buryo bifatwa nko gutuka ibishingiye ku myizerere y’abantu (blasphemy) byavanwa mu mategeko ahana y’ibihugu bigize uwo muryango. Uwo mwanzuro ugira uti: “The Assembly recommends that the Committee of Ministers ensure that national law and practice are reviewed in order to decriminalise blasphemy as

an insult to a religion […]”10. [71] Ibihugu byinshi byo muri uwo Muryango11 bimaze kuvana mu mategeko ahana yabyo, ingingo ihana gutuka cyangwa kunenga ibishingiye ku myizerere n’idini. Uretse ibihugu byo kuri uwo mugabane, n’ibyo mu yindi migabane nabyo byagiye bivanaho bene izo ngingo. Nko muri Amerika ya ruguru, Canada yavanyeho iyo ngingo ku mugaragaro mu kwa 12 kwa 2018, naho muri Leta Zunze Ubumwe z’Amerika gutuka no kunenga ibishingiye ku myizerere n’idini ntibyigeze bifatwa nk’icyaha gihanwa n’amategeko muri icyo gihugu. Urukiko rurasanga kuvanaho ingingo zihana

9 UN Human Rights Committee, General Comment 34 on the International Covenant on Civil and Political Rights, concerning freedoms of opinion and expression. Paragraph 48. July 2011. 10 Recommendation 1805 (2007) of the Parliamentary Assembly of the Council of Europe 11 Sweden muri 1970, Norway muri 2015, Netherlands muri2014, Iceland muri 2015, Malta muri 2016, n’ibindi ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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81   gusebya no kunenga birebana n’idini mu bihugu bitandukanye byanashoboka mu Rwanda narwo rukavana ingingo nkiyo mu itegeko rihana, mu rwego rwo kurengera uburenganzira ku mitekerereze, ubw’itangazamakuru no guhabwa amakuru. Guhana igikorwa gisebya cyangwa kinenga ibirebana n’idini byiganje cyane cyane mu bihugu bifite Leta ishingiye ku idini (State religion) kandi Leta y’u Rwanda ntishingiye ku idini nkuko biteganywa n’ingingo ya 4 y’Itegeko Nshinga rya Repubulika y’u Rwanda12. [72] Leta ntiyarikwiye kuba ishyiraho amategeko ahana abashebeje imyizerere y’idini kuko muri rusange nta nyungu bifitiye rubanda uretse gusa kuri ayo madini. Ubifiteho ikibazo yabikurikirana mu rubanza mbonezamubano. Nkuko byemejwe mu rubanza Joseph Burstyn, Inc. v. Wilson, rwaciwe n’Urukiko rw’Ikirenga rwa Leta Zunze Ubumwe z’Amerika, Leta ntifite inshingano zo kurinda ibyabangamira imyemerere y’amadini binyuze mu byatangajwe ku mugaragaro, mu mvugo cyangwa mu mashusho. Rwabisobanuye muri aya magambo : “It is not the business of government in our nation to suppress real or imagined attacks upon a particular religious doctrine, whether they appear in publications, speeches or motion pictures”13. [73] Urukiko rw’Ikirenga ruhereye ku bisobanuro bitanzwe mu bika bibanziriza iki, rusanga ingingo ya 154 y’Itegeko riteganya ibyaha n’ibihano muri rusange ifata gusebya mu ruhame imihango y’idini,

inyuranyije n’ingingo ya 38 y’Itegeko Nshinga kuko ibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. iii Kumenya niba ingingo ya 233 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 15 n’iya 38 z’Itegeko Nshinga rya Repubulika y’u Rwanda [74] Mugisha Richard avuga ko ingingo ya 233 inyuranyije n’Itegeko Nshinga mu ngingo zaryo za 15 na 38 kuko ivangura harebwe abo irengera kandi ko ibangamiye ubwisanzure bwo gutangaza amakuru, kuyatara no

12 Iyo ngingo ivuga ko: “Leta y’u Rwanda ni Repubulika yigenga, ifite ubusugire, ishingiye kuri demokarasi, igamije guteza imbere Abanyarwanda kandi ntishingiye ku idini […]”. 13 U.S. Supreme Court , Joseph Burstyn, Inc. v. Wilson, 343 U.S. 495 (1952) Re MUGISHA (2)

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82   gutanga ibitekerezo. Avuga kandi ko adashyigikiye gusebanya cyangwa gukoza isoni umuntu uwo ariwe wese, ahubwo ko icyo yifuza aruko byavanwa mu mategeko nshinjabyaha kuko hari izindi nzira zo kurenganura uwasebejwe cyangwa uwatutswe ziri mu mategeko arengera abanyamakuru, aho uwarenganyijwe ashobora kuregera inkiko z’imbonezamubano asaba indishyi. [75] Me Nkundabarashi Moïse na Me Kabasinga Florida, bunganira Mugisha Richard, bavuga ko hari amasezerano atandukanye u Rwanda rwasinye avuga ko umuntu wese afite uburenganzira bwo gutanga ibitekerezo uko bimeze kose mu gihe atabangamiye isura nziza y’abandi. Bavuga ko hari ibyazitira uburenganzira bwo gutanga ibitekerezo no gutara amakuru, ariko ko ingingo ya 233 ntaho ihurira nibyo byo kuzitira uburenganzira biteganyijwe mu masezerano mpuzamahanga kuko ubona muri rusange ibuza abaturage ndetse n’itangazamakuru gutanga ibitekerezo binenga abayobozi bavugwa muri iyo ngingo. [76] Me Kabibi Speçiose, Intumwa ya Leta, avuga ko ibiteganywa n’ingingo ya 233 bitabangamiye ubwisanzure n’uburenganzira bw’abanyamakuru kuko ubwisanzure bwabo budakwiye kubangamira undi munyarwanda. Avuga ko ingingo ya 15 y’Itegeko Nshinga ivuga ibintu 2 aribyo kureshya imbere y’amategeko (equality before the law) no kurengerwa n’amategeko mu buryo bungana (equal protection of the law), bivuze ko abantu bagomba gufatwa kimwe iyo bari mu bihe bimwe,

ariyo mpamvu hari abarengerwa kubera ko bari mu mirimo runaka cyangwa inzego runaka, ko rero ibyo bitavuze ko batarengerwa kimwe n’abandi, cyane cyane ko ikirengerwa ari umurimo cyangwa urwego atari umuntu, kuko iyo avuye kuri uwo murimo, uwugiyeho arengerwa nk’uwari uwuriho. [77] Asobanura ko kuba abantu bafatwa mu buryo ubu n’ubu kubera ibyiciro barimo bitavuga ko bibangamiye ihame ry’uko abantu bareshya imbere y’amategeko, ahubwo ko ikibazo cyaba ari uko hari abari mu cyiciro kimwe batarengerwa kimwe cyangwa ntibafatwe kimwe kandi mu buryo bumwe. Ko rero kuba hari ibyiciro by’abantu cyangwa abakozi bitandukanye hagomba kuba n’amategeko agenga ibyo byiciro mu buryo bwihariye agenga imiterere n’imigendekere ya buri cyiciro. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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83   [78] Me Musore Gakunzi Valery uhagarariye ARJ (Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda) avuga ko mu mategeko agenga itangazamakuru harimo ingingo ziteganya uburyo uburenganzira bukoreshwa, uburyo abanyamakuru bagenzurwa hagendewe kugira ngo icubahiro cy’umuntu kitangizwa, ndetse n’umunyamakuru wabirenzeho akaba yashyikirizwa inkiko mbonezamubano. [79] Asobanura ko ingingo ya 233 ibuza ubwisanzure bw’Itangazamakuru n’ubwo gutanga ibitekerezo kubera ko ituma umunyamakuru wakwandika inkuru ku miyoborere itari myiza ku muyobozi cyangwa undi wese ushinzwe umurimo rusange byakwitwa icyaha. Avuga ko umuntu ufite umurimo rusange atareka kwandikwaho niba ntacyo yikeka, kandi ko Itangazamakuru mu rwego rwo kurwanya ikoreshwa nabi ry’umutungo wa Leta nta kundi byakorwa hatabayeho kuvuga amakuru aba yabonetse mu buryo amategeko yemera n’ubwo byaba bibangamiye inyungu bwite z’abanditsweho. Avuga ko ingingo ya 233 ituma abantu baba bakekwaho imyitwarire mibi idakwiye kuranga abakozi ba Leta cyangwa abashinzwe umurimo rusange, batagira icyo bavugwaho cyangwa bandikwaho. [80] Asobanura ko ingingo ya 233 igaruka ku kintu gikomeye cyane cy’ibishushanyo, kuko gushushanya umuntu ubwabyo atari ikibazo kandi ko bikorwa mu nyungu rusange, ku buryo uwakumva yasebejwe yabiregera mu nkiko mbonezamubano asaba indishyi z’akababaro, kuko gufunga umuntu ngo yasebeje undi

icyubahiro cye aba atagisubijwe, ahubwo ko yagisubizwa aregeye indishyi ku makosa yakorewe (action civile). [81] Denis Bikesha, Ruvebana na Yves Sezirahiga, bavuga ko ingingo ya 233 idasobanura itandukaniro hagati y’igihe umwe mu bavugwa muri iyo ngingo akora umurimo rusange n’igihe biturutse kuri uwo murimo, ko kandi idasobanura niba abarindwa muri iyo ngingo ari abakozi ba Leta bose aho bava bakagera, ndetse ko itanasobanura icyo gukoza isoni bisobanuye, ariyo mpamvu bavuga ko iyi ngingo inyuranya n’ihame ry’uko amategeko ahana agomba kuba asobanutse (principle of legal certainty). [82] Bavuga ko iyi ngingo iteje urujijo kuko mu bantu irengera harimo ފXPXQWXZHVHXVKLQ]ZHXPXULPRUXVDQJHZ¶,JLKXJXފNDQGLNXPHQ\DX\X muntu uwo ariwe bigoye kuko abakozi bose ba Leta badashinzwe umurimo Re MUGISHA (2)

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84   rusange dore ko no mu bikorera harimo abakora imirimo ifitiye abaturage akamaro. Bavuga kandi ko itegeko rivuga igihe umuntu ari mu kazi, hakibazwa mu gihe yaba ari mu nzira agiye gukorera kure ariko ataragera ku kazi umuntu akamukoza isoni byaba byo bitari mu byo itegeko rihana, hakibazwa kandi n’ukuntu umuntu yakozwa isoni n’umurimo ashinzwe. Ndetse ko n’igikorwa cyo gukoza isoni ubwacyo kigoye gusobanura kuko gishingiye ahanini ku buryo uwagikorewe agifata-niba kimukoza isoni cyangwa kitazimukoza (subjectively determined). Bityo kuba iyi ngingo idasobanutse kandi ihame ari uko amategeko ahana agomba kuba asobanutse, ikaba ifatwa nk’aho itariho mu mategeko ahana, cyane cyane ko ibangamiye ihame ryo kwishyira no kwizana mu gutanga ibitekerezo (freedom of expression). [83] Bakomeza bavuga ko ibiteganyijwe muri iyi ngingo bigaragaza ko igamije kurengera igice kimwe cy’abantu bakora mu nzego za Leta, ibyo bikaba binyuranye n’ihame ry’uko abantu bose bangana imbere y’amategeko kandi itegeko rigomba kubarengera kimwe. Basobanura ko iyo bayisesenguye basanga irengera igice kimwe cy’abantu, abakozi ba Leta bari mu mirimo yabo, ariko abandi bari mu mirimo yabo bwite, nk’abayobozi bibigo byigenga, ntibarengere. Bavuga ko kuba ivuga gusa abayobozi, abashinzwe umutekano cyangwa undi wese ushinzwe umurimo rusange w’Igihugu, bivuze ko undi wese utari muri abo (abakozi bikorera), igikorwa gikoza isoni kimukorewe atari icyaha, ariyo mpamvu bavuga ko inyuranyije n’ihame ry’uko abantu bareshya imbere y’amategeko kandi barengerwa ku buryo bumwe, bikumvikanisha ko hari ukuvangura abantu hashingiwe ku cyo bakora.

UKO URUKIKO RUBIBONA a) Kuba ingingo ya 233 yaba itarengera abantu mu buryo bumwe [84] Ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya ko: “Abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe”. [85] Ingingo ya 233 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: “Umuntu wese ukoza isoni mu magambo, mu bimenyetso cyangwa ibikangisho, inyandiko ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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85   cyangwa ibishushanyo, umwe mu bagize Inteko Ishinga Amategeko mu gihe akora umurimo yatorewe cyangwa biturutse kuri uwo murimo, umwe mu bagize Guverinoma, abashinzwe umutekano cyangwa undi wese ushinzwe umurimo rusange w’igihugu mu gihe akora umurimo ashinzwe cyangwa ari wo biturutseho, aba akoze icyaha […]”. [86] Mugisha Richard asaba ko ingingo ya 233 yavaho kuko asanga idafata abantu ku buryo bumwe, kandi ko irengera abantu bamwe babarizwa mu mirimo ya Leta, bityo ko inyuranye n’Itegeko Nshinga mu ngingo yaryo ya 15. Asanga kandi ingingo ya 233 inyuranye n’ingingo 38 y’Itegeko Nshinga kuko yaba ibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. [87] Umutwe w’ingingo ya 233 wanditse mu buryo bukurikira: “Gukoza isoni abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu”. Nkuko byanditse muri uyu mutwe, iyi ngingo igamije guhana abakoza isoni abari mu cyiciro cy’abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu, ikaba ntacyo ivuga ku gukoza isoni abatari muri ibyo byiciro. Bivuze ko undi muntu utari muri iki cyiciro, aramutse akojejwe isoni, adashobora kurengerwa binyuze mu nzira y’amategeko mpanabyaha kuko gukoza isoni biba icyaha mu mategeko y’u Rwanda, bishingiye gusa ku kuba uwakorewe icyaha ari mu cyiciro cy’abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu. [88] Ingingo ya 233 igaragara

nk’ishingiye ku cyiciro cy’abantu bitewe n’umurimo bakora. Urukiko rurasanga ariko nta mpamvu yo gushyiraho ingingo nk’iyi yatuma igikorwa kimwe kiba icyaha ku bantu bamwe bitewe nuko cyakorewe abari mu mirimo iyi n’iyi, nyamara ntikibe icyaha ku bandi. Iryo tandukaniro ntabwo ari ngombwa, cyane ko nubwo umuntu yaba abarizwa mu bakozi bavugwa mu ngingo ya 233, hari n’abandi iyo ngingo itavuga baba abikorera, abakorera ibigo n’imiryango bidashamikiye kuri Leta, nabo bashobora gukozwa isoni bikangiza icyubahiro cyabo bitewe n’imyanya barimo, ariko ababikoze ntibakurikiranwe bitewe n’imiterere y’itegeko. [89] Gutandukanya abantu ubwabyo ntabwo ari ivangura cyangwa kutareshyeshya abantu imbere y’amategeko. Bishobora gukorwa iyo hari impamvu igaragara irengera abari mu cyiciro cy’abanyantege nke. Niyo Re MUGISHA (2)

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86   impamvu akenshi amategeko arengera mu buryo bwihariye abagore n’abana.14 Impamvu yabyo igomba kuba igaragarira buri wese (objective justification or legitimate objective) kandi bikaba biri mu rugero urebye uburyo bwakoreshejwe kugera ku ntego cyangwa ikigamijwe. [90] Intumwa ya Leta ivuga ko icyo ingingo ya 15 y’Itegeko Nshinga ishatse kuvuga ari uko abantu bagomba gufatwa kimwe iyo bari mu bihe bimwe ko ariko iyo batari mu bihe bimwe hari impamvu badafatwa kimwe. Ibyo nibyo, nyamara ku bijyanye n’uru rubanza ntihagaragajwe impamvu ifatika kandi ya ngombwa ituma ibyiciro by’imirimo ya Leta bivugwa bikwiye kurengerwa mu buryo bwihariye. Icyo Me Kabibi Speçiose avuga n’uko ngo abayobozi n’abandi bavugwa mu ngingo ya 233 bafite umwihariko nka ‘vulnerable group’ ariko akaba atashoboye gusobanura neza uburyo bari ‘vulnerable’. [91] Ikindi kigaragara, nkuko byavuzwe n’Inshuti y’Urukiko, Kaminuza y’Urwanda Ishami ry’amategeko, n’uko ingingo ya 233 idasobanura neza urebwa nayo; niba ari abakorera Leta bose cyangwa ari abakozi bo mu nzego zo hejuru gusa. Ingingo ivuga umwe mu bagize Inteko Ishinga Amategeko, umwe mu bagize Guverinoma, abashinzwe umutekano ikongeraho “undi wese ushinzwe umurimo rusange w’Igihugu”. Ibi bikaba bisa n’aho bishatse kuvuga abakora imirimo ya Leta bose, akaba ari nta mwihariko watuma barengerwa kuruta abandi bantu badakorera Leta. Ntibinasobanutse

icyo gukoza isoni umuntu mu kazi ke cyangwa bishingiye ku kazi akora bishatse kuvuga. Ibi byatera urujijo abantu ntibamenye neza igihe bashobora kugwa muri icyo cyaha. Bene ayo mategeko anyuranije n’ihame ry’uko amategeko ahana agomba kuba asobanutse, n’ibikorwa bigize icyaha bikaba bisobanutse (principle of legal certainty). Ibi bisobanurwa neza n’umuhanga mu by’amategeko Tridimas aho avuga ati: “the principle of legal certainty and legitimate expectation provides an important assertion of the rule of law that those subject to the law must know what the law is so as to plan their action accordingly.” 15

14 Urugero n’itegeko No 54/2011 ryo kuwa 14/12/2011 ryerekeye uburenganzira bw’umwana n’uburyo bwo kumurinda no kumurengera. N’ingingo ya 10 agace ka 4 y’Itegeko Nshinga iteganya ko “abagore bagira nibura mirongo itatu ku ijana (30%) by’inyanya mu nzego zifatirwamo ibyemezo”. 15 T. Tridimas, The General principles of EC Law (OUP, 2nd edn, 206) ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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87   [92] Urukiko rushingiye ku bisobanuro bitanzwe mu bika bibanziriza iki, rusanga ingingo ya 233 y’itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’Itegeko Nshinga mu ngingo yaryo ya 15 iteganya ko abantu bose bareshya imbere y’amategeko, ko itegeko ribarengera ku buryo bumwe, kuko iyo ngingo ya 233 ifata abantu mu buryo butandukanye kandi ikaba itabarengera ku buryo bumwe nkuko byasobanuwe hejuru. b) Kuba ingingo ya 233 yaba ibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru [93] Nkuko biteganywa n’ingingo ya 38 y’Itegeko Nshinga, ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buremewe kandi bwubahirizwa na Leta. Ku rundi ruhande, ingingo ya 233 y’itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, iteganya ko umuntu wese ukoza isoni mu magambo, mu bimenyetso cyangwa ibikangisho, inyandiko cyangwa ibishushanyo, abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu bavugwa muri iyo ngingo aba akoze icyaha. [94] Ingingo ya 19 y’Itangazo Mpuzamahanga ku Burenganzira bwa Muntu (Universal Declaration of Human Rights)16, isobanura ibigize uburenganzira ku gutanga ibitekerezo n’uburenganzira ku makuru. Ibivuga muri aya magambo: “everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless of frontiers”. [95] Ibirebana n’ubwo burenganzira biteganywa kandi n’ingingo ya 19 y’Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki1717. Iyo ngingo ibivuga mu buryo bukurikira:

Everyone shall have the right to hold opinions without interference.

16 U Rwanda rwashyize umukono kuri ayo masezerano ku wa 18/09/1963 17 International Covenant on Civil and Political Rights, (ICCPR), entry into force on 23/03/1976. U Rwanda ruyemeza ku wa 12/02/1975 (reba Itegeko Teka No 8/75 ryo ku wa 12/02/1975, Igazeti ya Leta n° 5 of 01/03/1975 Re MUGISHA (2)

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88   Everyone shall have the right to freedom of expression; this right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print, in the form of art, or through any other media of his choice. The exercise of the rights provided for in paragraph 2 of this article carries with it special duties and responsibilities. It may therefore be subject to certain restrictions, but these shall only be such as are provided by law and are necessary: a). For respect of the rights or reputations of others; b). For the protection of national security or of public order (ordre public), or of public health or morals. [96] Nkuko biri mu ngingo za 19 z’Amasezerano yavuzwe mu bika bibiri bibanziriza iki, umuntu wese afite uburenganzira bwo kugaragaza ibitekerezo ntacyo yikanga. Ubwisanzure bwo kugaragaza ibitekerezo bugizwe no gushaka no guhabwa amakuru, kugaragaza ibitekerezo byose nta nkomyi binyuze mu bitangazamakuru bikoresha amajwi, ibyandika n’ibikoresha ubundi buryo bwose. Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki, yo yongeraho ko ubwo burenganzira buzitirwa no kubahiriza uburenganzira bw’abandi, n’umutekano w’igihugu n’ituze rya rubanda. [97] Urukiko rusanga, ingingo ihana gukoza isoni mu magambo, mu bimenyetso cyangwa ibikangisho, inyandiko cyangwa

ibishushanyo, ibangamiye ubwo bwisanzure kuko hari uwatinya ko aramutse agaragaje ibitekerezo uko abyumva cyangwa agatangaza amakuru ku bikorwa n’abagize Inteko Ishinga Amategeko, abagize Guverinoma, abashinzwe umutekano cyangwa undi wese ushinzwe umurimo rusange w’Igihugu, yakurikiranwaho icyaha cyo gukoza isoni abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu baramutse batishimiye ibyo bitekerezo cyangwa amakuru. Ubwisanzure bwo kugaragaza ibitekerezo, ubwo gutangaza no guhabwa amakuru ku bikorwa n’abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu bavugwa mu ngingo ya 233, ntibukwiye kubangamirwa no kwikanga ko ibyo umuntu yabavugaho cyangwa yabatangazaho byafatwa nko kubakoza isoni. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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89   [98] Ubwisanzure mu kugaragaza ibitekerezo no gutangaza amakuru ku bikorwa n’abayobozi, bushimangira ihame rya demokarasi ryo gukorera mu mucyo no kubazwa inshingano ku byo abayobozi bakorera abaturage. Ibi biri mu byavuzwe n’Akanama k’Umuryango w’Abibumbye gashinzwe uburenganzira bwa Muntu. Ako kanama kabivuze muri aya magambo: “freedom of expression is a necessary condition for the realization of the principles of transparency and accountability that are, in turn, essential for the promotion and protection of human rights”18. [99] Ingingo ya 4 y’Itegeko Nshinga iteganya ko Leta y’u Rwanda ari Repubulika yigenga, ifite ubusugire, ishingiye kuri demokarasi igamije guteza imbere Abanyarwanda kandi ntishingiye ku idini. Iyo ngingo ikomeza ivuga ko ihame shingiro rya Repubulika y’u Rwanda ari: «Ubutegetsi bw’Abanyarwanda, butangwa n’Abanyarwanda kandi bukorera Abanyarwanda ». Ubwisanzure bwo kugaragaza ibitekerezo ni rimwe mu mahame ya Leta igendera kuri demokarasi. Ubwisanzure bwo kugaragaza ibitekerezo ntibugomba kugira abo bugarukiraho. Ibi bihura kandi n’ibyavuzwe n’Urukiko rushinzwe Uburenganzira bwa Muntu mu muryango w’Ibihugu by’Uburayi (European Court of Human Rights) mu rubanza Handyside v. United Kingdom muri aya magambo: “Freedom of expression constitutes one of the essential foundations of such [democratic] society, one of the basic conditions for its progress

and for the development of every man. Subject to Article 10(2), it is applicable not only to “information” or “ideas” that are favorably received or regarded as inoffensive or as a matter of indifference, but also to those that offend shock or disturb the State or any sector of the population. Such are the demands of that pluralism, tolerance and broadmindedness without which there is no “democratic society”19. Ibi bivuze ko amakuru cyangwa ibitekerezo bitagomba kuba ari ibishimisha ubuyobozi cyangwa bidafite abo bibangamiye; ahubwo ibitanogeye ubutegetsi na bamwe mu baturage bikwiye kwemerwa. Iyo ibitekerezo by’ingeri nyinshi, ubworoherane no gutekereza byagutse bidahari, demokarasi iba idashoboka. Niyo mpamvu ingingo ihana gukoza isoni abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu, igomba

18 United Nations (“UN”) Human Rights Committee, General Comment No. 34, Article 19: Freedoms of opinion and expression, CCPR/C/GC/34 (12 September 2011) (“General Comment No. 34”), par. 3. 19 European Court of Human Rights, Handyside v. United Kingdom, Judgment of 7 Dec. 1976, Series A no. 24 Re MUGISHA (2)

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90   gufatwa ko ibangamiye iryo hame ry’ubwisanzure bwo gutanga ibitekerezo mu gihugu kiyemeje kugendera kuri demokarasi. [100] Ubwisanzure mu kugaragaza ibitekerezo, gutara no gutangaza amakuru, bugomba gukoreshwa nta bikangisho, nta gutoteza. Akanama gashinzwe uburenzira bwa Muntu (United Nations Human Rights Committee) [UNHRC] kemeje ko gutesha umutwe, gukanga, gufunga, gucira urubanza nogufunga umuntu azira ibitekerezo afite, binyuranyije n’ingingo ya 19 y’Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki yavuzwe haruguru. Kabivuze muri aya magambo: “The harassment, intimidation or stigmatization of a person, including arrest, detention, trial or imprisonment for reasons of the opinions they may hold, constitutes a violation of article 1920”. Urukiko rusanga kuba ingingo ya 233 iteganya igihano cy’igifungo k’uwakoza isoni abayobozi b’Igihugu, abashinzwe umutekano n’abashinzwe umurimo rusange w’Igihugu bavugwa muri iyo ngingo, byatuma abantu badatanga ibitekerezo mu bwisanzure kandi bibangamira uburenganzira bwo gusesengura no gutangaza amakuru ku bikorwa n’abo bayobozi. [101] Urukiko ruhereye ku bisobanuro bitanzwe mu bika bibanziriza iki, rurasanga ingingo ya 233 y’itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, iteganya ko umuntu wese ukoza isoni mu magambo, mu bimenyetso cyangwa ibikangisho, inyandiko cyangwa

ibishushanyo, abayobozi b’igihugu n’abashinzwe umurimo rusange w’Igihugu bavugwa muri iyo ngingo, inyuranyije n’ingingo ya 38 y’Itegeko Nshinga iteganya ko ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru bwemewe kandi bwubahirizwa na Leta. Kuko nkuko byasobanuwe, ingingo ya 233 ituma abantu badakoresha ubwo bwisanzure kuko baba batinya ko mu gihe hari icyo bavuga cyangwa batangaza ku bantu bavugwa mu ngingo ya 233, bakurikiranwaho icyaha cyo gukoza isoni abayobozi b’igihugu n’abashinzwe umurimo rusange.

20 Communication No. 414/1990, Mika Miha v. Equatorial Guinea, Views adopted on 8 July 1994 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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91   c) Kumenya niba ingingo ya 236 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 15 n’iya 38 z’Itegeko Nshinga rya Repubulika y’u Rwanda. [102] Mugisha Richard avuga ko ingingo ya 236 igateganya ko umuntu wese utuka cyangwa usebya Perezida wa Repubulika, aba akoze icyaha, mu gihe icyo cyaha gishobora kuba urwitwazo mu kubangamira ubwisanzure bw’abanyamakuru, cyane cyane ko icyaha cyo gusebanya kidasobanutse neza. Anavuga ko ingingo ya 236 inyuranye n’ingingo ya 15 y’Itegeko Nshinga kuko itarengera abantu mu buryo bumwe kuko ihana abatuka cyangwa bagasebya umuntu umwe gusa. [103] Me Kabibi Speçiose nk’Intumwa ya Leta, avuga ko ingingo ya 236 idateganya ibyaha byakorwa n’abanyamakuru ahubwo ko ivuga ibyaha bishobora gukorwa n’umuntu uwariwe wese, ko muri iyo ngingo ntaho bavuga ko bireba umunyamakuru. Avuga ko ubwisanzure bw’umunyamakuru bugomba kugarukira aho icyubahiro cy’umuyobozi gitangirira, n’umutekano we, kandi ko ingingo ya 236 itabuza kwandika kuri Perezida wa Repubulika ahubwo ibuza kumusebya cyangwa kumutuka. [104] Me Musore Gakunzi Valery uhagarariye ARJ (Ihuriro ry’Abanyamakuru n’abandi bakora mu itangazamakuru mu Rwanda) avuga ko nabo bemera ko Perezida wa Repubulika kubera inshingano agira agomba kugira imyitwarire irenze abantu bose, ariko ko

icyamwandikwaho kitagombye kuba icyaha mu rwego rwo kubahiriza ihame rya µDFFRXQWDELOLW\ތ .R UHUR NXED LF\DKD F\R JXVHEDQ\D F\DUDYX\H PX mategeko ahana, kitagombye kugaruka kuri Perezida wa Repubulika gusa, kuko ingingo ya 161 ihana umuntu wese utuka undi, ko rero kuvuga ko umunyamakuru yanditse kuri Perezida wa Repubulika amusebya, byaba ari nko kuvuga ko ntawemerewe kumwandikaho. [105] Denis Bikesha, Ruvebana na Yves Sezirahiga, bavuga ko ingingo ya 236 irebana n’icyaha cyo gutuka cyangwa gusebya Perezida wa Repubulika, iyo ibiyivugwamo bihujwe n’ibiteganywa n’ingingo ya 161 ihana icyaha cyo gutukana, usanga icyaha cyo gutukana gihanwa iyo gikozwe mu ruhame, mu gihe ku birebana n’ingingo ya 236 yumvikanisha ko aho icyo cyaha cyakorerwa hose, bivuze ko niyo abantu 2 baba biherereye, umwe atukana Q¶XQGL\DPXEHVK\HUDNR\DNR]HLF\RF\DKDDNDJLNXULNLUDQZDKR Re MUGISHA (2)

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92   [106] Basobanura ko ingingo ya 236 irebana n’icyaha cyo gusebya Perezida wa Repubulika kandi icyaha cyo gusebya cyaravanywe mu mategeko ahana ku bandi bantu, ariyo mpamvu basanga impamvu zatumye icyo cyaha gikurwaho ku bantu bose, zakoreshwa no kuri Perezida wa Repubulika kugira ngo hubahirizwe ihame ryo kwishyira no kwizana mu gutanga ibitekerezo harimo n’ubwisanzure bw’Itangazamakuru, cyane cyane ko icyo cyaha cyavanywemo kubera ko gusebya bitari bisobanutse neza. Ko rero ibiteganywa n’ingingo ya 236 binyuranye n’ihame riteganywa ningingo ya 15 y’Itegeko Nshinga iteganya ko abantu bagomba kurengerwa n’itegeko ku buryo bumwe.

UKO URUKIKO RUBIBONA [107] Ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya ko: “Abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe”. Iya 38 yaryo igateganya ibi bikurikira: “Ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buremewe kandi bwubahirizwa na Leta. Ubwisanzure bwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru ntibugomba kubangamira ituze rusange rya rubanda n’imyifatire mbonezabupfura, ukurengera urubyiruko n’abana, n’uburenganzira bw’umwenegihugu bwo kugira icyubahiro n’agaciro, ubwo kutagira uwivanga mu mibereho ye bwite n’iy’umuryango we. Uko ubwo bwisanzure bukoreshwa n’iyubahirizwa ryabwo biteganywa n’amategeko”. [108] Iya 236 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: “Umuntu wese utuka cyangwa usebya Perezida wa Repubulika, aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko itarenze imyaka irindwi (7) n’ihazabu y’amafaranga y’u Rwanda arenze miliyoni eshanu (5.000.000 FRW) ariko atarenze miliyoni zirindwi (7.000.000 FRW)”. a) Kuba ingingo ya 236 yaba itarengera abantu ku buryo bumwe [109] Ingingo ya 236 iteganya ko gutuka cyangwa gusebya Perezida wa Repubulika ari icyaha, uwo gihamye ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko itarenze imyaka irindwi (7) n’ihazabu y’amafaranga ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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93   y’u Rwanda arenze miliyoni eshanu (5.000.000 FRW) ariko atarenze miliyoni zirindwi (7.000.000 FRW). Nubwo iyi ngingo ihana uwatutse Perezida wa Repubulika, hari n’indi ngingo y’Itegeko N° 68/2018 ryo ku wa 30/08/2018, ihana umuntu wese utuka undi mu ruhame. [110] Ingingo ya 161 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 iteganya ko: “Umuntu wese utuka undi mu ruhame aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’iminsi cumi n’itanu (15) ariko kitarenze amezi abiri (2); ihazabu y’amafaranga y’u Rwanda atari munsi y’ibihumbi ijana (100.000 FRW) ariko atarenze ibihumbi magana abiri (200.000 FRW); imirimo y’inyungu rusange mu gihe kitarenze iminsi cumi n’itanu (15) cyangwa kimwe gusa muri ibyo bihano. [...]“. Ingingo ya 161 n’iya 236, zavuzwe mu bika bibanziriza iki, zombi zifata gutukana nk’icyaha. Urukiko rusanga ibyo Mugisha Richard avuga ko ingingo ya 236 irengera Perezida wa Repubulika gusa, ataribyo kuko nkuko bigaragara mu ngingo ya 161, umuntu wese utuka undi mu ruhame aba akoze icyaha. Muri rusange, gutukana ni icyaha hatitawe ku wabikorewe. [111] Urukiko rurasanga ariko hari itandukaniro rishingiye ku bihano hagati y’ingingo zivuga ko gutukana ari icyaha. Utuka undi mu ruhame ahanishwa igifungo kitari munsi y’iminsi cumi n’itanu (15) ariko kitarenze amezi abiri (2); ihazabu y’amafaranga y’u Rwanda atari munsi y’ibihumbi ijana (100.000

FRW) ariko atarenze ibihumbi magana abiri (200.000 FRW); utuka Perezida wa Repubulika ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko itarenze imyaka irindwi (7) n’ihazabu y’amafaranga y’u Rwanda arenze miliyoni eshanu (5.000.000 FRW) ariko atarenze miliyoni zirindwi (7.000.000 FRW). [112] Ibihano bitangwa ku cyaha cyo gutukana bivugwa mu gika kibanziriza iki, biratandukanye. Umwihariko ku gihano ku cyaha cyo gutuka cyangwa gusebya Perezida wa Repubulika, ni uko ari kinini ugereranije n’ibindi bihano biteganywa ku watutse abandi. Ariko, Urukiko ntirwasuzuma niba ingingo ya 236 yavanwaho bitewe nuko iteganya ibihano bitandukanye n’ibiteganywa n’izindi ngingo zihana gutukana kuko ibyo bitaregewe ndetse ntibyanaburanyweho. Urukiko rusanga ariko iryo tandukaniro ku ngano y’ibihano rigomba kugabanywa, igihano giteganywa ku uwatutse Perezida wa Repubulika kikaba kiri mu gaciro (proportionate). Urukiko rurasaba inzego zibishinzwe kwita kuri iki kibazo. Re MUGISHA (2)

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94   [113] Ikindi gitandukanya ingingo ya 236 n’iya 161, n’uko ihana usebya Perezida wa Repubulika. Gusebya Perezida wa Repubulika no gusebya abakuru b’ibihugu by’amahanga cyangwa ababihagarariye cyangwa abahagarariye imiryango mpuzamahanga mu Rwanda21 nibyo byonyine bihanwa mu Rwanda. Gusebya abandi uretse abo bamaze kuvugwa si icyaha, ahubwo uwasebejwe ashobora gutanga ikirego cyo gusaba indishyi. Urukiko rusanga rero ku birebana n’ingingo ya 236 yaregewe, agace kayo karebana n’icyaha cyo gusebanya, itandukanya gusebya Perezida wa Repubulika n’abandi bantu basigaye. Urukiko rusanga ariko, iryo tandukaniro atari ikibazo, kuko rifite icyo rishingiyeho, aricyo urwego rwa Perezida wa Repubulika. [114] Nkuko byemejwe n’uru Rukiko, mu rubanza N° RS/INCONST/PEN0005/12/CS rwa Uwinkindi Jean rwaciwe ku wa 22/02/2013, gushyira abantu mu byiciro ntabwo ari ukubavangura cyane cyane iyo ibyo byiciro byashyizweho hagamijwe kugera ku ntego yumvikana, igaragarira buri wese, ishingiye ku mategeko kandi ibyashingiweho bikaba bifite ireme mu nyungu rusange. Uru Rukiko rwibukije ko ibyo byanavuzwe n’Akanama k’Umuryango w’Abibumbye gashinzwe Uburenganganzira bwa Muntu (United Nations Human Rights Committee) mu mwanzuro kafashe mu nama yako ya 37, aho kagize kati : “finally, the committee observes that not every differentiation of treatment will constitute discrimination, if the criteria for

such differentiation are reasonable and objective and if the aim is to achieve a purpose which is legitimate under the covenant "22. Aha, Urukiko ruragaragaza niba hari impamvu zumvikana zatuma gusebya Perezida wa Repubilika byaba icyaha, ariko gusebya abandi ntibibe icyaha. [115] Itegeko Nshinga rya Repubulika y’u Rwanda rigaragaza ko Perezida wa Repubulika afite inshingano zitandukanye, iz’ingenzi muri zo ni izi zikurikira:

Ni we Mukuru w’Igihugu (ingingo ya 98)

21 Reba ingingo ya 218 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange 22 Human Rights Committee, General Comment XVIII, Non-discrimination (1989), www.unhcr.org/refworld/type ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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95   Ashinzwe kurinda Itegeko Nshinga no kubumbatira ubumwe bw’Abanyarwanda (ingingo ya 98) Yishingira ko Leta ikomeza kubaho, ubwigenge n’ubusugire bw’Igihugu no kubahiriza amasezerano mpuzamahanga (ingingo ya 98) Ashinzwe Ubutegetsi Nyubahirizategeko (ingingo ya 97) Ni Umugaba w’Ikirenga w’Ingabo z’u Rwanda (ingingo ya 108) Ahagararira u Rwanda mu mibanire yarwo n’amahanga (ingingo ya 111) Afite uruhare mu ishyirwaho ry’amategeko (legislative role). Ashyira umukono ku mategeko kandi akaba anafite ububasha bwo gushyiraho Itegeko Teka, n’Iteka rya Perezida. [116] Nk’Umukuru w’Igihugu, Perezida wa Repubulika niwe wishingira, agasigasira ubumwe bw’abenegihugu, akaba n’ishusho (symbol) yabwo; kumusebya byagira ingaruka kuri ubwo bumwe, kuko bishobora gutuma abantu bacikamo ibice biturutse ku byamutangajweho bidafite ukuri. Ushaka kugira icyo atangaza cyangwa anenga kirebana na Perezida wa Repubulika, agomba kwitonda kugirango adatangaza ibimusebya bishobora kuyobya rubanda. [117] Ishyirwaho rye, ivanwaho rye, uko ashobora gukurikiranwa aramutse akoze icyaha, ubudahangarwa afite nkuko biteganywa n’Itegeko Nshinga bitandukanye n’iby’abandi bayobozi mu Gihugu baba abatorwa cyangwa abashyirwaho. Ibi, byiyongereyeho inshingano afite nkuko zavuzwe mu gika kibanziriza iki, Urukiko rusanga Perezida wa Repubulika yihariye, ku buryo no gushyiraho amategeko yihariye kuri we, yaba amurengera cyangwa amugenga atandukanye n’areba abandi, byumvikana kandi bifite ishingiro. Bityo rero, kuba ingingo ya 236 ifata gusebya Perezida wa Repubulika nk’icyaha, ariko ntibibe icyaha ku wasebya undi muntu, Urukiko rusanga bishingiye ku mwihariko w’inshingano afite kandi bifite ireme.

Re MUGISHA (2)

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96   b) Kuba ingingo 236 yaba izitira ubwisanzure bw’ itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. [118] Nkuko byavuzwe mu bika byo hejuru hasesengurwa niba guhana gukoza isoni abayobozi b’igihugu n’abashinzwe umurimo rusange bibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru, kugaragaza ibitekerezo, guhabwa no gutangaza amakuru ntibikwiye kubangamirwa n’icyo ari cyo cyose. Ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buteganywa n’ingingo ya 19 y’Amasezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki (ICCPR). Mu mwanzuro wako wa 34 usobanura ibijyanye n’iyo ngingo, Akanama k’Umuryango w’Abibumbye gashinzwe Uburenganzira bwa Muntu, kasabye ibihugu byasinye ayo masezerano ko gusebya bitaba icyaha, kanavuga ko n’igihano cyo gufungwa kitajyanye n’icyo cyaha. Kabivuze muri aya magambo : “States parties should consider the decriminalization of defamation and, in any case, the application of the criminal law should only be countenanced in the most serious of cases and imprisonment is never an appropriate penalty. It is impermissible for a State party to indict a person for criminal defamation but then not to proceed to trial expeditiously – such a practice has a chilling effect that may unduly restrict the exercise of freedom of expression of the person concerned

and others.23 Ni ukuvuga ko kuvanaho icyaha cyo kusebya umukuru w’igihugu bitaraba ihame ku rwego mpuzamahanga. Nkuko byasabwe n’Akanama kavugwa muri iki gika, amategeko ahana gusebya yavaho, ariko igihe agikoreshwa akaba yakoreshwa ku bihe bikomeye (serious cases) kandi bikaba bigomba kwitonderwa. [119] Urukiko rusanga hari itandukaniro ku gusebya Perezida wa Repubulika no gusebya abandi bantu. Ndetse n’ingaruka byagira kuri ibyo byiciro byombi ziratandukanye. Gusebya iyo byakorewe abandi bantu, abo byakorewe bashobora kwifashisha inzira y’imbonezamubano bakaregera guhabwa indishyi. Ubwinshi n’uburemere bw’inshingano za Perezida wa Repubulika nkuko zavuzwe, butuma hatangwa ibitekerezo byinshi bijyanye

23 UN Human Rights Committee, General Comment 34, on the International Covenant on Civil and Political Rights, concerning freedoms of opinion and expression. Paragraph 47. July 2011. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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97   n’izo nshingano, ndetse hakabaho no gushaka no gutangaza amakuru ajyanye nazo. Mu gihe gutuka cyangwa gusebya Perezida wa Repubulika, byaba bitabaye icyaha gikurikiranwa n’Ubushinjacyaha, byasaba ko yiyambaza inzira y’imbonezamubano kugirango arenganurwe. Urukiko rusanga ibyo byabangamira akazi ke, n’igitinyiro gikwiriye umukuru w’Igihugu, nko kuba yahugira mu gushaka uko arenganurwa, kandi nkuko byavuzwe, afite inshingano ziremereye zimusaba kwitaho. [120] Gutuka cyangwa gusebya Perezida wa Repubulika kuba ari icyaha, bigomba kureberwa mu kurengera inshingano afite n’abo ahagarariye kurusha kubifata nk’ibyabangamira ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. Urukiko rusanga buri wese agomba gushishoza, mu gutanga ibitekerezo, gushaka no gutanganza amakuru, akabikora ntawe atutse cyangwa ashebeje kuko nkuko na Mugisha Richard yabigarutseho, uretse na Perezida wa Repubulika, gutuka no gusebya umuntu wese ntibikwiye. Ariko kandi gukurikirana ukekwaho gusebya Perezida wa Republika ntibikwiye kwihutirwa; bikwiye gusuzumanwa ubushishozi bikagaragara ko ari ibintu bikomeye, ‘serious case’, mbere y’uko ubushinjacyaha buregera urukiko. Igihe ukekwa ashyikirijwe urukiko, ubushinjacyaha bugomba kugaragaza ko ibigize icyaha byuzuye nta gushidikanya (proof beyond reasonable doubt) nkuko bimeze no mu zindi manza nshinjabyaha.24 [121] Ingingo ya

41 y’Itegeko Nshinga iteganya ko: “mu gukoresha uburenganzira n’ubwisanzure, buri wese azitirwa gusa n’itegeko rigamije kwemera no kubahiriza uburenganzira n’ubwisanzure by’abandi ndetse n’imyitwarire iboneye, ituze rusange rya rubanda n’imibereho myiza muri rusange biranga Igihugu kigendera kuri demokarasi”. Nkuko bikubiye muri iyi ngingo, mu gukoresha ubwisanzure buri wese azitirwa n’itegeko rifite icyo rigamije nk’imyitwarire iboneye n’ituze rusange bya rubanda. Urukiko rusanga kuba hari ingingo y’itegeko ihana usebya Perezida wa

24 Aha hakwibutswa ko inshingano yo kugaragaza ibimenyetso mu manza nshinjabyaha itandukanye n’iyo mu manza mbonezamubano. Mu manza nshinjabyaha urugero ruri hejuru ku buryo nta gushidikanya kugaragara, mu manza mbonezamubano urwo rugero rukaba ari ukugaragaza ko ushyize ku munzani ugaragaza ko afite ibimenyetso bigaragaza ukuri kurusha undi ariwe utsinda (on a balance of probabilities). Re MUGISHA (2)

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98   Repubulika, biri muri uwo murongo wo kurengera ituze rusange hagendewe ku kuba ahagarariye rubanda (abaturage bose). [122] Kuba gutuka cyangwa gusebya Perezida wa Repubulika ari icyaha, si umwihariko w’u Rwanda. Ibihugu bitandukanye bizwi ko bigendera ku mahame ya demokarasi, bifite mu mategeko yabyo, ingingo zihana utuka cyangwa usebya Perezida, cyangwa undi wese ufatwa nk’Umukuru w’Igihugu, bitewe n’imitegekere ya buri gihugu. Ibyo Bihugu ni nka Germany, Greece, Iceland, Italy, Netherlands, Portugal, Spain, Sweden n’ibindi. Ariko muri ibi bihugu, nkuko bigaragazwa n’inyandiko ya Organization for Security and Cooperation in Europe, ibihano bitoya (minimum) n’ibinini (maximum) ku mukuru w’igihugu biri munsi y’ibiteganywa mu ngingo ya 236.25 [123] Kubera impamvu zisobanuwe mu bika bibanziriza iki, Urukiko rurasanga kugira icyaha gutuka cyangwa gusebya Perezida wa Repubulika, bitabangamira ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru biturutse ku mwihariko w’inshingano afite. Umwanzuro rusange [124] Urukiko rw’Ikirenga, ruhereye ku bisobanuro rwatanze kuri buri ngingo, rusanga ingingo ya 136, igika cya mbere, icya kabiri n’icya gatatu y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange itanyuranyije n’Itegeko Nshinga mu ngingo yaryo ya 18. Nkuko byasobanuwe, guhana ubusambanyi ntibibangamiye ubwisanzure bw’umuryango ahubwo bigamije kuwurengera. [125] Nkuko byasobanuwe hejuru, ibika bibiri bya nyuma ntibitanga ubwisanzure busesuye kuwakorewe icyaha, bwo guhagarikisha urubanza aho rwaba rugeze hose, kuko Umucamanza ashobora kubyanga. Urukiko rusanga ibyo bika byombi bya nyuma byavaho, ahubwo igika cya gatatu kikuzuzwa,

25 Organization for Security and Cooperation in Europe “Defamation and Insult Laws in the OSCE Region: A comparative Study” March 2017.

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99   kikandikwa mu buryo bukurikira : “[...] Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye. Kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa". [126] Urukiko rusanga ingingo ya 138 n’iya 139 z’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zitanyuranyije n’Itegeko Nshinga mu ngingo yaryo ya 18. Nkuko byasobanuwe, guhana ibyo byaha ntibibangamiye ubwisanzure bw’umuryango. [127] Urukiko rusanga kandi ingingo ya 154 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inyuranije n’ingingo ya 38 y’Itegeko Nshinga kuko ibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. [128] Urukiko rusanga ingingo ya 233 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo zaryo za 15, na 38. Ingingo ya 233, ntirengera abantu mu buryo bumwe kandi ibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. [129] Urukiko rusanga ingingo ya 236 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange itanyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo zaryo za 15 na 38 nkuko byaregewe, kuko inshingano za Perezida wa

Repubulika zimuha umwihariko wo kuba hajyaho amategeko amurengera ku buryo bwihariye. Ariko rusanga ibihano biteganijwe muri iyo ngingo biremereye bikaba bikwiye gusuzumwa n’inzego zibishinzwe. III. ICYEMEZO CY’URUKIKO [130] Rwemeje ko ikirego cyatanzwe na Mugisha Richard gisaba kwemeza ko ingingo za 136, 138, 139, 154, 233, n’iya 236 z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange Re MUGISHA (2)

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100   zinyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo zaryo za 15, 18 na 38, gifite ishingiro kuri bimwe. [131] Rwemeje ko ingingo ya 136, igika cya mbere, icya kabiri n’icya gatatu y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange itanyuranyije n’ingingo ya 18 y’Itegeko Nshinga. [132] Rwemeje ko igika cya gatatu cy’ingingo ya 136 cyandikwa mu buryo bukurikira: “Uwahemukiwe ashobora gusaba guhagarika ikurikirana ry’urubanza, aho rwaba rugeze hose, iyo yisubiyeho akareka ikirego cye. Kureka urubanza cyangwa irangiza ryarwo bigira ingaruka no kuwakoranye icyaha n’uregwa". [133] Rwemeje ko igika cya kane n’icya gatanu by’ingingo ya 136 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange bivanyweho. [134] Rwemeje ko ingingo ya 138, n’iya 139 z’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zitanyuranyije n’ingingo ya 18 y’Itegeko Nshinga. [135] Rwemeje ko ingingo ya 154 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inyuranije n’ingingo ya 38 y’Itegeko Nshinga, bityo iyo ngingo ikaba ivanyweho. [136] Rwemeje ko ingingo ya 233 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranije n’ingingo ya 15 n’iya 38 y’Itegeko Nshinga, bityo iyo ngingo ikaba ivanyweho. [137] Rwemeje ko ingingo ya 236 y’Itegeko N°68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange itanyuranije n’ingingo ya 15 n’iya 38 y’Itegeko Nshinga. [138] Rutegetse ko uru rubanza rutangazwa mu Igazeti ya Leta ya Repubulika y’u Rwanda. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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101   Re. KABASINGA [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00003/2019/SC – Vol [2020] 2 RLR – (Rugege, P.J., Nyirinkwaya, Cyanzayire, Rukundakuvuga na Hitiyaremye, J.) 04 Ukuboza 2019] Itegeko Inshinga – Ubutabera buboneye – Ubutabera buboneye bugizwe n’uruhererekane rw’ibigomba kubahirizwa mu migendekere y’urubanza hashingiwe ku mahame ateganywa n’amategeko (procedural due process) n’ubutabera bunogeye bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage (substantive due process). Itegeko Inshinga – Urubanza rutabera (fair trial) – Igihano ntayegayezwa – Igihano ntayegayezwa kinyuranye n’ihame ryo guca urubanza rutabera (fair trial) kuko uwo cyahamye ntashobora kujuririra ibirebana n’igihano bitewe n’uko umucamanza uburanisha ubujurire adashobora kugihindura bitewe n’uko nyine ari ntayegayezwa – Mu manza mpanabyaha, Umucamanza afite inshingano zo gutanga igihano gishingiye ku mikorere y’icyaha, ku myitwarire n’imibereho y’uwagikoze, ku muryango cyakorewemo no ku wagikorewe. Itegeko Inshinga – Ubwisanzure n’ubwigenge bw’umucamanza – Igihano ntayegayezwa – Umucamanza afite ubwisanzure bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi – Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga

igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano. Incamake y’ikibazo: Kabasinga Florida yatanze ikirego asaba Urukiko rw’Ikirenga kwemeza ko ingingo ya 133, igika cya gatanu y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: “[….] iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha. Iyo ngingo inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo zaryo za 29 na 101

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102   151, bitewe n’uko asanga ibangamiye uburenganzira ku butabera buboneye ikaba inabangamira ubwigenge bw’umucamanza mu gutanga ibihano. Ko rero mu gihe hari ingingo y’itegeko ibuza gusuzuma impamvu nyoroshyacyaha, ituma uregwa washoboraga kugabanyirizwa ibihano, avutswa ubwo burenganzira ku butabera buboneye, kuko iyo haciwe urubanza, mu gutanga igihano, Umucamanza agomba kwita ku mpamvu nyoroshyacyaha iyo zihari kuko biri mu bigize uburenganzira ku butabera buboneye buteganywa n’Itegeko Nshinga. Asobanura ko imiterere ya gace k’iyo ingingo karebana no gusambanya umwana bigakurikirwa no kubana nk’umugabo n’umugore, iteje ikibazo kuko igihano cya burundu kidashobora kugabanywa, hari abo kibangamira hakurikijwe imikorere y’icyaha bigatuma hari abahanwa cyane kurusha abandi kandi mu buryo busanzwe atariko byakagombye kugenda. Kubirebana n’uko iyo ingingo inyuranyije n’ibiteganywa n’ingingo ya 151, 5o y’itegeko Nshinga, aho iyo ngingo iteganya ko abacamanza bakora umurimo wabo w’Ubucamanza mu bwigenge kandi batavugirwamo n’ubutegetsi cyangwa ubuyobozi ubwo ari bwo bwose, avuga ko iyo urwego rushinga amategeko rushyizeho itegeko rizirika umucamanza ku buryo atabona umwanya n’ubwinyagamburiro bwo gushyira mu gaciro, ruba rumubujije umudendezo wo gutanga ubutabera buboneye buteganywa n’ingingo ya 29 y’itegeko Nshinga. Bityo basaba ko ingingo ya 133, agace ka kane y’Itegeko

rihana ibyaha, ibuza umucamanza gutanga ubutabera buboneye ashingira ku mpamvu nyoroshyacyaha, yavaho kuko ituma umucamanza atigenga mu kazi ke, kuko ategetswe gutanga igifungo cya burundu gusa, ibyo bikaba binyuranyije n’ingingo ya 151 y’Itegeko Nshinga. Leta y’u Rwanda ivuga ko ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange itanyuranyije n’Itegeko Nshinga, ko ntaho ibangamiye uburenganzira ku butabera buboneye bw’uregwa kandi iyo ngingo ntaho ibangamiye ubwigenge bw’umucamanza kuko ntaho bigaragara ko abantu babuzwa uburenganzira ku butabera buboneye, ko ibyo uwareze avuga abishingira ku marangamutima. Ingingo ya 29 y’Itegeko Nshinga igaragaza uburenganzira umuntu afite kandi bugomba kubahirizwa kugira ngo ahabwe ubutabera buboneye, ariko ko urega atagaragaza uburyo ingingo iregerwa yica bumwe muri ubwo burenganzira Naho ku birebana nuko iyo ingingo inyuranyije n’ingingo ya 151 y’itegeko Nshinga, ivuga ko nta rwego na rumwe rwabujije umucamanza ubwisanzure ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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103   ndetse n’ubwigenge kubera ko mu mirimo akurikiza itegeko kandi rikaba rihari, bityo isanga iyo ingingo ntaho inyuranyije n’Itegeko Nshinga, mu ngingo yaryo ya 151. Incamake y’icyemezo: 1. Ubutabera buboneye bugizwe n’uruhererekane rw’ibigomba kubahirizwa mu migendekere y’urubanza hashingiwe ku mahame ateganywa n’amategeko (procedural due process) n’ubutabera bunogeye bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage (substantive due process).

2. Igihano ntayegayezwa kinyuranye n’ihame ryo guca urubanza rutabera (fair trial) kuko uwo cyahamye ntashobora kujuririra ibirebana n’igihano bitewe n’uko umucamanza uburanisha ubujurire adashobora kugihindura bitewe n’uko nyine ari ntayegayezwa.

3. Mu manza mpanabyaha, Umucamanza afite inshingano zo gutanga igihano gishingiye ku mikorere y’icyaha, ku myitwarire n’imibereho y’uwagikoze, ku muryango cyakorewemo no ku wagikorewe. Bityo kuba umucamanza adashobora gusuzuma no gushingira ku mpamvu nyoroshyacyaha igihe zihari, ngo agabanyirize igihano uwahamwe n’icyaha cyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, biba binyuranye n’ibiteganywa n’ingingo ya 29 y’Itegeko Nshinga ivuga ko buri muntu wese afite uburenganzira ku butabera buboneye, kuko bituma uwahamwe n’icyo cyaha hanishwa iginaho atari akwiye.

4. Umucamanza afite ubwisanzure bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi.

5. Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano. Bityo n’ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibihano muri rusange ivuga ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, binyuranye n’ingingo ya 151,50 y’Itegeko Nshinga iteganya ko abacamanza bakora umurimo wabo w’ubucamanza mu Re KABASINGA

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104   bwigenge, kuko babujijwe gushingira ku mpamvu nyoroshyacyaha batanga igihano gikwiye. Ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, igika cyayo cya gatanu kinyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015. Icyo gika kikaba nta gaciro gifite nkuko biteganywa n’ingingo ya 3 y’Itegeko Nshinga. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe muri 2015 ingingo ya 29 niya 61. Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ingingo ya 49, 58, 60 niya 151, Itegeko Ngenga N° 01/2012/OL ryo kuwa 02/05/2012 rishyiraho igitabo cy’amategeko ahana, ingingo 78 (ryavanyeho) Itegeko nº 09/2004 ryo ku wa 29/04/2004 ryerekeye imyitwarire mu kazi k’ubucamanza, ingingo ya 4 niya 5 Masezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki, ingingo ya 14. Imanza zifashishijwe: Urubanza RP 00062/2019/TGI/HYE, Ubushinjacyaha na BARAKAGWIRA Gilbert rwaciwe n’ Urukiko Rwisumbuye rwa Huye ku wa 18/02/2019. Urubanza RP00357/2018/TGI/NGOMA, Ubushinjacyaha na BARIMENYA Venant rwaciwe n’Urukiko Rwisumbuye rwa Ngoma, ku wa14/06/2019 Urubanza RP 00499/2018/TGI/MUS, Ubushinjacyaha na NTAHORUTABA Wellars rwaciwe n’Urukiko Rwisumbuye rwa Musanze Izo mu mahanga: United States Supreme Court, Jurek v. Texas, 428 U.S. 262 (1976), July 2, 1976 United States Supreme Court, ROBERTS v. LOUISIANA (1977), No. 76- 5206, June 6, 1977. Supreme Court of the United States, Lockett v. Ohio, 438 U.S. 586 (1978) Supreme Court of Canada, R. v. Beauregard, [1987] LRC (Const.) ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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105   Supreme Court of Canada, R v Smith, [1987] 1 S.C.R. 1045 South Africa: Supreme Court of Appeal, S v Toms; S v Bruce (139/89, 289/89) [1990] ZASCA 38; 1990 (2) SA 802(A D); [1990] 2 All SA 248 (A) (30 March 1990) Supreme Court of the United States, Graham v. Florida, 560 U.S. 48 (2010) Supreme Court of India, Mithu v. State of Punjab [1983] 2 SCR 690 Ibitekerezo bya bahanga: Dato’ Param Cumaraswamy ‘Mandatory Sentencing: the individual and Social Costs’ (2001) 7(2) Australian Journal of Human Rights at ttp://www.austlii.edu.au/au/other/ahric/ajhr/ajhrindex.html/2001/14. html#Heading140. The label of life imprisonment in Australia: A principled or Populist approach to an ultimate sentence. John L Andeson. P. 748 available at http://www.austlii.edu.au/au/journals/UNSWLJ/2012/30.html, accessed on 27 November 2019 Definition of due process, available at; https://dictionary.findlaw.com/legal- terms/d.html accessed on 2nd December 2019 John N. Ferdico. Criminal Procedure for the Criminal Justice Professional. Thomson, wads worth 9th Edition, P.22 The label of life imprisonment in Australia: A principled or Populist approach to an ultimate sentence. John L Anderson. P. 748 available at http://www.austlii.edu.au/au/journals/UNSWLJ/2012/30.html, accessed on 27 November 2019 Mandatory Sentencing & the Independence of the Judiciary, available at: https://www.ruleoflaw.org.au/wp- content/uploads/2015/11/MandatorySentencing.pdf, visited on November 30, 2019 Urubanza I. IMITERERE Y’IKIREGO [1] Kabasinga Florida yatanze ikirego asaba Urukiko rw’Ikirenga kwemeza ko ingingo ya 133, igika cya gatanu y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo zaryo za 29 na Re KABASINGA

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106   151, bitewe n’uko asanga ibangamiye uburenganzira ku butabera buboneye ikaba inabangamira ubwigenge bw’umucamanza mu gutanga ibihano. [2] Iyo ngingo ya 133, igika cya gatanu y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 iteganya ko: “[….] Iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha. […]”. [3] Leta y’u Rwanda ivuga ko ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange itanyuranyije n’Itegeko Nshinga, ko ntaho ibangamiye uburenganzira ku butabera buboneye bw’uregwa kandi iyo ngingo ntaho ibangamiye ubwigenge bw’umucamanza. [4] Urubanza rwaburanishijwe mu ruhame n’Urukiko rw’Ikirenga ku wa 06/11/2019, Kabasinga Florida watanze ikirego yunganiwe na Me Rwagitare Fred Fiston na Me Mugabonabandi Jean Maurice, Leta y’u Rwanda ihagarariwe na Me Batsinda Aline. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA

RYABYO Kumenya niba igika cya gatanu cy’ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange kinyuranije n’ingingo ya 29 y’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015. [5] Kabasinga Florida n’abamwunganira bavuga ko ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 29 y’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015 ivuga ko buri wese afite uburenganzira ku butabera buboneye. Bakomeza bavuga ko agace k’ingingo ya 133 kanyuranye n’Itegeko Nshinga ari akavuga ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha. [6] Basobanura ko iyo haciwe urubanza hagatangwa igihano hitawe ku mpamvu nyoroshyacyaha iyo zihari, biri mu bigize uburenganzira ku ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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107   butabera buboneye buteganywa n’Itegeko Nshinga. Ko rero mu gihe hari ingingo y’itegeko ibuza gusuzuma izo mpamvu nyoroshyacyaha, ituma uregwa washoboraga kugabanyirizwa ibihano, avutswa ubwo burenganzira ku butabera buboneye. Bakomeza basobanura ko imiterere y’ingingo ya 133, agace kayo karebana no gusambanya umwana bigakurikirwa no kubana nk’umugabo n’umugore, iteje ikibazo kuko igihano cya burundu kidashobora kugabanywa, hari abo kibangamira hakurikijwe imikorere y’icyaha bigatuma hari abahanwa cyane kurusha abandi kandi mu buryo busanzwe atariko byakagombye kugenda. [7] Batanga urugero rw’ushobora guhamwa n’icyaha cyo gusambanya umwana ufite imyaka iri hagati ya 14 na 18, yagikoze afite imyaka iri hejuru ya 50, ko we ashobora kugabanyirizwa ibihano agahanishwa igifungo cy’imyaka 25, naho ufite imyaka 19 wasambanye n’ufite 17 babyumvikanyeho, nyuma bakabana nk’umugabo n’umugore azahanishwa igifungo cya burundu kidashobora kugabanywa. Basanga ibyo binyuranye n’Itegeko Nshinga mu ngingo yaryo ya 29, bagasaba ko ingingo ya 133 ibiteganya, yavanwaho. [8] Me Batsinda Aline uhagarariye Leta y’u Rwanda avuga ko ibiteganywa n’ ingingo ya 133 y’itegeko riteganya ibyaha n’ibihano muri rusange, bitanyuranye n’Itegeko Nshinga kuko ntaho bigaragara ko abantu babuzwa uburenganzira ku butabera buboneye, ko ibyo uwareze avuga abishingira ku marangamutima. [9] Akomeza avuga ko ingingo

ya 29 y’Itegeko Nshinga igaragaza uburenganzira umuntu afite kandi bugomba kubahirizwa kugira ngo ahabwe ubutabera buboneye, ariko ko urega muri uru rubanza atagaragaza uburyo ingingo ya 133 y’itegeko riteganya ibyaha n’ibihano muri rusange yica bumwe muri ubwo burenganzira. Ntiyerekana niba iyo ngingo itubahiriza uburenganzira buteganywa mu ngingo ya 29 ari bwo kumenyesha uregwa imiterere n’impamvu z’icyaha akurikiranyweho, uburenganzira bwo kwiregura no kunganirwa, ubwo gufatwa nk’umwere kugeza igihe Urukiko rubifitiye ububasha ruhamije uregwa icyaha, uburenganzira bwo kuburanira imbere y’Urukiko rubifitiye ububasha, ubwo kudakurikiranwa, kudafatwa, kudafungwa cyangwa kudahanirwa ibyo ukurikiranwe yakoze, cyangwa atakoze iyo amategeko y’igihugu cyangwa amategeko mpuzamahanga atabifataga nk’icyaha igihe byakorwaga. Re KABASINGA

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108   [10] Asoza avuga ko ibijyanye n’ubutabera buboneye Umushingamategeko yabyitayeho, ko ntaho ingingo ya 133 inyuranyije n’ingingo ya 29 y’Itegeko Nshinga, ko ahubwo izo ngingo zombi zijyanye hakurikijwe ibiteganywa mu gace ka 4 k’ingingo ya 29, aho iteganya ko ibyaha n’ibihano bijyanye nabyo biteganywa n’amategeko. Ibyo urega yasobanuye mu kirego cye, asanga ashaka kuvanga ubukure mu rwego rusanzwe (social) no mu rwego rw’amategeko. Asoza asaba ko Urukiko rwakwemeza ko ingingo ya 133 itanyuranye n’ingingo ya 29 y’Itegeko Nshinga.

UKO URUKIKO RUBIBONA [11] Ingingo ya 29 y’Itegeko Nshinga ivuga ko: “Buri muntu wese afite uburenganzira ku butabera buboneye, […]”. Iyo ngingo ikomeza irondora bimwe mu bigize ubwo burenganzira. [12] Iyo ngingo ya 29 y’Itegeko Nshinga igaragaza bimwe mu bigize uburenganzira ku butabera buboneye. Nkuko bigaragazwa n’imyandikire y’iyo ngingo, ntabwo ibigize uburenganzira ku butabera buboneye byarondowe byose. Hakoreshejwe ijambo burimo, mu cyongereza “includes”. Ibi bivuze ko uretse ibivugwa muri iyo ngingo ya 29, hari n’ibindi bigize uburenganzira ku butabera buboneye. [13] Ubutabera buboneye busobanurwa mu buryo butandukanye, hari ubutabera buboneye bushingiye ku migendekere procedural due process: a course of formal proceedings (such as legal proceedings) carried out regularly and in accordance with established rules and principles1. Ni ukuvuga uruhererekane rw’ibigomba kubahirizwa mu migendekere y’urubanza hashingiwe ku mahame ateganywa n’amategeko. Hari n’Ubutabera buboneye bushingiye ku biteganywa n’itegeko substantive due process: protection against enactement of arbitrary and unreasonable legislation or other measures that would violate peoples’rights.2 Ubu buryo

1 Definition of due process, available at ; https://dictionary.findlaw.com/legal- terms/d.html accessed on 2nd December 2019 2 John N. Ferdico. Criminal Procedure for the Criminal Justice Professional. Thomson, wadsworth 9th Edition, P.22 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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109   bwo bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage. [14] Ikibazo gisigaye ni ukumenya niba ibirebana no gusuzuma impamvu nyoroshyacyaha n’itangwa ry’igihano gikwiye, nabyo biri mu bigize uburenganzira ku butabera buboneye. Kuri iki kibazo, Urukiko rusanga mu manza nshinjabyaha, uburenganzira ku butabera buboneye butangirana n’ibikorwa by’iperereza, bugakomereza ku bikorwa by’ikurikiranacyaha, iby’iburanisha n’itangwa ry’ibihano ku byaha biteganyijwe n’amategeko ahana. Bivuze ko n’ibirebana n’isuzumwa ry’impamvu nyoroshyacyaha n’ibihano biri mu gice cy’iburanisha, nabyo bigomba kubahiriza amahame agize ubutabera buboneye kuri izo ngingo. [15] Ingingo ya 49, igika cya mbere y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange igaragaraza ibyo umucamanza akurikiza mu gutanga igihano. Iyo ngingo ya 49 igira iti: “Umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo. […]”. Urukiko rusanga ibiteganywa n’iyi ngingo ari byo bigenderwaho n’Umucamanza mu kugena igihano; kunyuranya nabyo, byaba ari ukunyuranya n’ibigize uburenganzira ku butabera buboneye mu itangwa ry’igihano. [16] Ingingo ya 133 y’itegeko Nº 68/2018 iteganya igihano cya burundu ku

wahamwe n’icyaha cyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore. Iyo ngingo ntiyemera ko icyo gihano kigabanywa kubera impamvu nyoroshyacyaha. Ibyo bikaba bivuguruza kuba Umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye uregwa agikora, uko yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo nkuko biteganywa n’ingingo ya 49 ivugwa mu gika kibanziriza iki. Hakurikijwe uko ingingo ya 133, igika kirebana n’uwahamwe n’icyaha cyo gusambanya umwana bigakurikirwa no kubana nk’umugabo n’umugore iteye, bigaragara ko ububasha bw’Umucamanza ku wahamwe n’icyo cyaha, bugarukira gusa ku kwemeza ko ahamwa n’icyaha, naho ibishingirwaho hatangwa igihano, nta bubasha abifiteho kuko igihano cy’igifungo cya burundu giteganywa n’itegeko cyagizwe ntayegayezwa. Ibi bikaba binyuranye n’ibiteganywa n’ingingo ya 49 iteganya ibyo umucamanza ashingiraho atanga igihano. Re KABASINGA

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110   [17] Igihano ntayegayezwa kandi kinanyuranye n’ihame ryo guca urubanza rutabera (fair trial) riboneka mu Masezerano Mpuzamahanga ku Burenganzira mu by’Imbonezamubano na Politiki 3 mu ngingo ya 14 (5) ivuga ko: “Everyone convicted of a crime shall have the right to his conviction and sentence being reviewed by a higher tribunal and according to law”. Icyo iyi ngingo iteganya n’uko uwahamwe n’icyaha afite uburenganzira bwo kujuririra urukiko ruri hejuru y’urwaciye urubanza rumuhamya icyaha. Ku birebana n’igihano ntayegayezwa giteganywa ku cyaha runaka, uwo cyahamye ntashobora kujuririra ibirebana n’igihano kuko umucamanza uburanisha ubujurire adashobora kugihindura bitewe n’uko nyine ari ntayegayezwa. Ibi kandi byanavuzwe n’Intumwa yihariye y’Umuryango w’Abibumbye ku bwigenge bw’ubucamanza (The United Nations Special Rapporteur on the Independence of the Judiciary). Yagize ati: “[…] the right of appeal contained in Article 14(5): […] is negated when the trial judge imposes the prescribed minimum sentence, since there is nothing in the sentencing process for an appellate court to review. Hence, legislation prescribing mandatory minimum sentences may be perceived as restricting the requirements of the fair trial principle and may not be supported under international standards”4. N’uwahamwe n’icyaha cyo gusambanya umwana byakurikiwe no kubana nk’umugore n’umugabo, kujuririra

igihano cyo gufungwa burundu ntacyo byamumarira kuko icyo gihano kidashobora guhindurwa. Bityo, ibyo bikaba binyuranye n’ingingo ya 14 (5) ivugwa muri iki gika. [18] Ingingo ya 49 igika cya kabiri y’iri Tegeko yemera ko hashobora kubaho impurirane y’impamvu nkomezacyaha n’impamvu nyoroshyacyaha mu rubanza rumwe ndetse ikanagaragaza uko zitabwaho mu guca urubanza mu magambo akurikira: “Iyo hari impurirane z’impamvu zashingirwaho, umucamanza agomba kwita ku rutonde rukurikira mu kugena igihano: 1º impamvu nkomezacyaha; 2º impamvu nyoroshyacyaha”. Kuba itegeko ryemera ko umucamanza yita ku mpamvu nkomezacyaha no ku mpamvu

3 International Covenant on Civil and Political Rights, (ICCPR), entry into force on 23/03/1976. U Rwanda ruyemeza ku wa 12/02/1975 (reba Itegeko Teka No 8/75 ryo ku wa 12/02/1975, Igazeti ya Leta n° 5 of 01/03/1975 4 Dato’ Param Cumaraswamy ‘Mandatory Sentencing: the individual and Social Costs’ (2001) 7(2) Australian Journal of Human Rights at http://www.austlii.edu.au/au/other/ahric/ajhr/ajhrindex.html/2001/14.html#Heading14 0. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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111   nyoroshyacyaha icyarimwe, Urukiko rusanga ibyo ari kimwe mu bigize uburenganzira ku butabera buboneye. Kuba rifata kubana nk’umugabo n’umugore nk’impamvu nkomezacyaha ku wasambanyije umwana, rigakumira umucamanza gushingira ku mpamvu nyoroshyacyaha yabona ngo abe yagabanya ibihano, binyuranye n’ihame ry’uko buri wese afite uburenganzira ku butabera buboneye ku birebana n’ibihano. [19] Ibiteganywa n’ingingo ya 49 ko Umucamanza asuzuma icyarimwe impamvu nkomezacyaha n’impamvu nyoroshyacyaha, ni ihame ryemewe n’ahandi kandi itegeko rinyuranyije naryo riba rigomba kuvaho. Urugero ni urubanza Jurek v. Texas rwaciwe n’Urukiko rw’Ikirenga rwa Leta Zunze Ubumwe z’Amerika, ruhereye no kuzindi manza rwaciye rwavuze ko mu guhana hagomba kwitabwa ku mpamvu nyoroshyacyaha, itegeko ryabuza kwita kuri izo mpamvu riba rinyuranye n’Itegeko Nshinga. Rwagize ruti: “But a sentencing system that allowed the jury to consider only aggravating circumstances would almost certainly fall short of providing the individualized sentencing determination that we today have held in Woodson v. North Carolina, [428 U.S.,] at 303-305, to be required by the Eighth and Fourteenth Amendments. For such a system would approach the mandatory laws that we today hold unconstitutional in Woodson and Roberts v. Louisiana [ 428 U.S. 325 (1976)]. A jury must be allowed to consider on the basis of all relevant

evidence not only why a death sentence should be imposed, but also why it should not be imposed. "Thus, in order to meet the requirement of the Eighth and Fourteenth Amendments, a capital-sentencing system must allow the sentencing authority to consider mitigating circumstances.”5. Ingingo ya 58 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: “Umucamanza ubwe ni we ugena niba impamvu nyoroshyacyaha zemezwa n’umucamanza zahabwa agaciro. Kwemeza impamvu nyoroshyacyaha bigomba gusobanurwa mu cyemezo cy’urukiko”. Iya 59 ivuga zimwe mu mpamvu nyoroshyacyaha zemezwa n’umucamanza. Ibiteganywa n’izi ngingo, bishingiye ku nshingano umucamanza afite mu manza mpanabyaha zo gutanga igihano gishingiye ku mikorere y’icyaha, ku myitwarire n’imibereho y’uwagikoze, ku muryango cyakorewemo no ku wagikorewe. Ibi bikaba ari muri bimwe bigize

5 U 6 United States Supreme Court, ROBERTS v. LOUISIANA (1977), No. 76-5206, June 6, 1977.nited States Supreme Court, Jurek v. Texas, 428 U.S. 262 (1976), July 2, 1976 Re KABASINGA

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112   ubutabera buboneye, Itegeko cyangwa ingingo yaryo yatuma bitagerwaho yaba inyuranye n’Itegeko Nshinga. Nkuko byemejwe n’Urukiko rw’Ikirenga rwa Leta Zunze Ubumwe z’Amerika, mu rubanza ROBERTS v. LOUISIANA, uca urubanza agomba kwita ku mpamvu nyoroshyacyaha zaba izirebana n’uregwa cyangwa izirebana n’icyaha, itegeko ryanga ko izo mpamvu zisuzumwa rifatwa nk’irinyuranye n’Itegeko Nshinga. Rwabivuze muri aya magambo: “As we emphasized […], it is essential that the capital sentencing decision allow for consideration of whatever mitigating circumstances may be relevant to either the particular offender or the particular offense. Because the [Louisiana] statute does not allow for consideration of particularized mitigating factors, it is unconstitutional6”. [20] Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, rifata ibikorwa bitandukanye nk’icyaha cyo gusambanya umwana iyo byakorewe ku muntu utarageza ku myaka cumi n’umunani. Igihano kuri icyo cyaha kiri hagati y’igifungo cy’imyaka makumyabiri (20) na makumyabiri n’itanu (25). Iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore bifatwa nk’impamvu nkomezacyaha, igihano kikaba igifungo cya burundu kidashora kugabanywa kubera impamvu nyoroshyacyaha kuko itegeko ritabibuza. Itegeko ariko ntirifata gusambanya umwana igihe kirekire nk’impamvu nkomezacyaha iyo batabanye nk’umugabo

n’umugore. Ibi na byo bikaba bitumvikana. [21] Harebwe ibishobora gushingirwaho nk’impamvu nyoroshyacyaha, Urukiko rusanga hari ibyumvikana byatuma uwahamwe no gusambanya umwana bigakurikirwa no kubana nk’umugabo n’umugore agabanyirizwa ibihano, kurusha uwahamwe n’icyo cyaha ariko batabanye nk’umugabo n’umugore. Ntibyumvikana ukuntu uwahamwe no gusambanya umwana aruta cyane mu myaka y’ubukure, yarabikoze ku gahato, akamwangiza, ashobora kugabanyirizwa ibihano hashingiwe ku mpamvu nyoroshyacyaha, mu gihe uwagikoze afite imyaka 19, ubana n’uwagikorewe ufite imyaka 17 nk’umugabo n’umugore ku bwumvikane bwa bombi, ndetse bashobora no kuba barabyaye abana, babana mu bwumvikane bagamije kubaka umuryango, ahanishwa igifungo cya burundu kidashobora kugabanywa. Hari

6 United States Supreme Court, ROBERTS v. LOUISIANA (1977), No. 76-5206, June 6, 1977. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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113   n’ababana kuko babona aribyo byakoroshya ubuzima bwabo, nk’igihe bombi cyangwa umwe muri bo ari imfubyi nta bundi bufasha bafite. [22] Ibi ntabwo ari ibishoboka gusa ahubwo bigaragara mu manza zaciwe. Urugero ni urubanza RP 00062/2019/TGI/HYE rwaciwe n’ Urukiko Rwisumbuye rwa Huye kuwa 18/02/2019, aho Ubushinjacyaha bwaregaga uwitwa Barakagwira Gilbert w’imyaka 19, icyaha cyo gusambanya umwana w’umukobwa w’imyaka 16, akaza kumutera inda, maze aba bombi bagafata icyemezo cyo kubana nk’umugore n’umugabo, ariko ababyeyi b’umukobwa bakaza kumukurayo amaze yo ijoro rimwe gusa. Muri uru rubanza uwarezwe yemeye icyaha ndetse avuga ko uwo yateye inda bakundanaga, uwakorewe icyaha nawe yemeraga ko yakundanye n’uwamuteye inda ndetse bakemeranywa kubana nyuma y’uko amuteye inda. Urukiko rwahamije Barakagwira Gilbert icyaha cyo gusambanya umwanya ndetse rumukatira igifungo cya burundu nkuko amategeko abiteganya, kuko nyuma yo kumusambanya baje kubana nk’umugore n’umugabo umunsi umwe nk’uko uregwa abyiyemerera. Uregwa muri urwo rubanza afite imyaka 19 y’amavuko gusa, ku buryo nk’uko amategeko y’u Rwanda abiteganya nawe ubwe adafite ububasha bwo kuba yasezerana byemewe n’amategeko. [23] Mu rundi rubanza rwaciwe n’Urukiko Rwisumbuye rwa Ngoma, Barimenya Venant w’imyaka 66, wari uzi ko abana n’ubwandu bw’agakoko gatera SIDA, yahamwe n’icyaha cyo gusambanya abana babiri, umwe

ufite imyaka itanu undi ufite imyaka 10. Yahanishijwe gufungwa burundu. Naho mu rubanza RP 00499/2018/TGI/MUS rwaciwe n’Urukiko Rwisumbuye rwa Musanze, Ntahorutaba Wellars w’imyaka iri hagati ya 18 na 19, yahamwe n’icyaha cyo gusambanya umwana w’imyaka 16 bumvikanye, yamuteye inda ndetse babana nk’umugabo n’umugore. Ubushinjacyaha bwari bwamusabiye gufungwa imyaka 20, Ntahorutaba Wellars ariko Urukiko rumuhanisha gufungwa burundu. Izi manza zombi zivugwa muri iki gika zatanzwemo igihano cya burundu hashingiwe ku ngingo ya 133, igika cya gatanu. Nkuko bigaragarira buri wese, imikorere y’icyaha kuri aba bantu bombi iratandukanye cyane, ingaruka z’icyaha ku bakorewe icyaha ziratandukanye. Iyo hataza kuba hari igihano ntayegayezwa, Umucamanza yashoboraga gutanga ibihano bitandukanye yitaye ku mwihariko wa buri wese. Hakaba hakwibazwa niba ubutabera bwaragezweho muri izo manza za Barakagwira Gilbert na Ntahorutaba Wellars. Re KABASINGA

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114   [24] Imiterere y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ku birebana no guhana icyaha cyo gusambanya abana, igaragaza ko ryashatse kugihana ryihanukiriye bitewe n’ingaruka zacyo. Urukiko rwemera rudashidikanya ko icyaha cyo gusambanya umwana ari kibi kandi ko kigomba guhanwa. Ariko mu kugihana ntibikuraho uburenganzira uregwa afite bwo guhabwa ubutabera buboneye burimo no kugabanyirizwa igihano igihe hari impamvu nyoroshyacyaha. [25] Muri rusange, kuba umucamanza adashobora gusuzuma no gushingira ku mpamvu nyoroshyacyaha igihe zihari, ngo agabanyirize igihano uwahamwe n’icyaha cyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, Urukiko rusanga binyuranye n’ibiteganywa n’ingingo ya 29 y’Itegeko Nshinga ivuga ko buri muntu wese afite uburenganzira ku butabera buboneye, kuko bituma uwahamwe n’icyo cyaha ahanishwa iginaho atari akwiye. Ingingo y’itegeko ibigena gutyo, igomba kuvaho nkuko byavuzwe mu rubanza Lockett v. Ohio “A statute that prevents the sentencer in capital cases from giving independent mitigating weight to aspects of the defendant's character and record and to the circumstances of the offense proffered in mitigation creates the risk that the death penalty will be imposed in spite of factors that may call for a less severe penalty, and, when the choice is between life and death, such risk is unacceptable

and incompatible with the commands of the Eighth and Fourteenth Amendments7”. Nubwo uru rubanza rwarebaga igihano cy’urupfu kidateganyijwe mu mategeko y’u Rwanda, ibyo ruvuga byanavugwa ku gihano kiremereye kurusha ibindi aricyo gufungwa burundu. [26] N’ubusanzwe abahanga ntibavuga rumwe ku gihano cy’igifungo cya burundu, kuko hari abavuga ko gitesha agaciro amwe mu mahame mpuzamahanga y’imihanire, nko kuba igihano gikwiye gushingira ku buremere bw’icyaha cyakozwe ndetse no kubaha agaciro ka muntu : mandatory sentence of life imprisonment arguably undermines a number of established common law and internationally recognised sentencing

7 Supreme Court of the United States, Lockett v. Ohio, 438 U.S. 586 (1978) ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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115   principles, including proportionality, equality before the law and respect for human dignity.8 [27] Hashingiwe ku bisobanuro bitanzwe mu bika bibanziriza iki, Urukiko rusanga ibiteganywa n’ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 iteganya ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, binyuranye na rimwe mu mahame agize uburenganzira ku butabera buboneye rivuga ko umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo, ikaba inyuranye n’ingingo ya 29 y’Itegeko Nshinga. Kumenya niba igika cya gatanu cy’ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange kinyuranije n’ingingo ya 151 y’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015. [28] Kabasinga Florida n’abamwunganira bavuga ko ingingo ya 133 y’itegeko ryavuzwe haruguru inyuranyije n’ibiteganywa n’ingingo ya 151, 50 y’itegeko Nshinga, aho iyo ngingo iteganya ko Abacamanza bakora umurimo wabo w’Ubucamanza mu bwigenge kandi batavugirwamo n’ubutegetsi cyangwa ubuyobozi ubwo ari bwo bwose. Bakomeza bavuga ko umucamanza akwiye kubaho akora inshingano ze, akurikiza amategeko mu kazi ke ariko nta rwego rwaba urwa Leta

cyangwa urwigenga rumubuza ubwisanzure, niyo yaba ari Inteko Ishinga Amategeko. [29] Bakomeza bavuga ko iyo urwego rushinga amategeko rushyizeho itegeko rizirika umucamanza ku buryo atabona umwanya n’ubwinyagamburiro bwo gushyira mu gaciro, ruba rumubujije umudendezo wo gutanga ubutabera buboneye buteganywa n’ingingo ya 29 y’itegeko Nshinga. Basoza bavuga ingingo ya 133, agace ka kane y’Itegeko rihana ibyaha, ibuza umucamanza gutanga ubutabera buboneye ashingira ku

8 The label of life imprisonment in Australia: A pricipled or Populist approach to an ultimate sentence. John L Andeson. P. 748 available at http://www.austlii.edu.au/au/journals/UNSWLJ/2012/30.html, accessed on 27 November 2019 Re KABASINGA

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116   mpamvu nyoroshyacyaha, yavaho kuko ituma umucamanza atigenga mu kazi ke, kuko ategetswe gutanga igifungo cya burundu gusa, ibyo bikaba binyuranyije n’ingingo ya 151 y’Itegeko Nshinga. [30] Intumwa ya Leta, Me Batsinda Aline avuga ko ingingo ya 151 y’itegeko Nshinga igaragaza amahame agenga ubucamanza, ariko ko urega atagaragaza rimwe muri ayo mahame cyangwa menshi muriyo anyuranije n’ingingo ya 133, akaba adasobanura uburyo iyo ngingo itubahiriza ihame ryo guca imanza mu izina ry’abaturage n’iryo kuba ntawe ushobora kwicira urubanza ubwe, iryo kuburanishiriza imanza mu ruhame no kuburanishiriza mu muhezo mu gihe no mu buryo biteganywa n’amategeko, iryo kugaragaza impamvu zashingiweho mu icibwa ry’urubanza no kurwandika mu ngingo zarwo zose no kurusomera mu ruhame, iryo gukurikiza icyemezo cy’ubucamanza bikozwe na buri wese, iryo kuba abacamanza bakurikiza itegeko kandi bakora umurimo wabo w’ubucamanza mu bwigenge nta kuvugirwamo n’ubutegetsi cyangwa ubuyobozi ubwo aribwo bwose. [31] Akomeza avuga ko akurikije ibyo urega yasobanuye, asanga urega yagaragaje uburyo abona uburemere bw’ibihano itegeko riteganya ibyaha n’ibihano muri rusange ryateganyije mu ngingo yaryo ya 133. Avuga ko nta rwego na rumwe rwabujije umucamanza ubwisanzure ndetse n’ubwigenge kubera ko mu mirimo akurikiza itegeko kandi rikaba rihari. Asanga ingingo ya 133 ntaho inyuranyije n’Itegeko Nshinga, mu ngingo yaryo ya 151.

UKO URUKIKO RUBIBONA [32] Ingingo ya 61 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe muri 2015 iteganya ko: “Inzego z'Ubutegetsi bwa Leta ni […] Ubutegetsi Nshingamategeko, Ubutegetsi Nyubahirizategeko, Ubutegetsi bw’Ubucamanza. Ubu butegetsi uko ari butatu buratandukanye kandi buri butegetsi burigenga […]”. Ubwigenge bw’Ubucamanza bukomoka ku ihame riteganywa n’iyi ngingo ryuko inzego z'Ubutegetsi bwa Leta uko ari butatu (Ubutegetsi Nshingamategeko, Nyubahirizategeko n’Ubutegetsi bw’Ubucamanza) butandukanye kandi buri butegetsi bwigenga (separation of powers). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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117   [33] Ingingo ya 151, 5o y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 nkuko ryavuruwe muri 2015, iteganya ko: «[…] Abacamanza bakurikiza itegeko kandi bakora umurimo wabo w’ubucamanza mu bwigenge kandi batavugirwamo n’ubutegetsi cyangwa ubuyobozi ubwo ari bwo bwose ». Naho ingingo ya 4 n’iya 5 z’Itegeko nº 09/2004 ryo ku wa 29/04/2004 ryerekeye imyitwarire mu kazi k’ubucamanza zivuga ko: « Umucamanza arigenga mu kazi ke. Asuzuma, mu bwisanzure, ibirego yashyikirijwe kandi akabifataho ibyemezo, atitaye ku bamushyiraho igitugu. Mu manza yaregewe, umucamanza agomba kwirinda ikintu cyose cyatuma afata ibyemezo byaba binyuranyije n’imiburanishirize yagenwe n’amategeko. Ategetswe guca urubanza akurikije amategeko arugenga ». Ingingo zivugwa muri iki gika, zishyiraho ihame ry’uko umucamanza yigenga mu kazi ndetse zikanagaragaza ibigize ubwo bwigenge birimo kutavugirwamo, gusuzuma mu bwisanzure ibirego yashyikirijwe, kwirinda ibyatuma afata ibyemezo binyuranyije n’amategeko no gukurikiza amategeko arebana n’urubanza aca. [34] Ihame ry’ubwigenge bw’umucamanza mu kazi ke, rijyana n’ihame ry’ubwigenge bw’urwego rw’Ubucamanza. Rifatwa nk’ubwisanzure umucamanza afite bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi. Urukiko rw’Ikirenga rwa Canada rwasobanuye mu rubanza

R. v. Beauregard ubwigenge bw’umucamanza mu magambo akurikira : « The core of the principle of judicial independence is the complete liberty of the judge to hear and decide the cases that come before the court; no outsider—be it Government, pressure group, individual or even another judge— should interfere, or attempt to interfere, with the way in which a judge conducts a case and makes a decision”9. Icyo aricyo cyose cyabuza umucamanza guca urubanza mu bwisanzure cyaba kinyuranyije n’ihame ry’ubwigenge bw’umucamanza. Ku birebana n’uru rubanza, ikibazo gihari ni ukumenya niba ibiteganywa n’itegeko ko igihano kidashobora kugabanywa kubera impamvu nyoroshyacyaha byaba byambura cyangwa bibangamiye ubwigenge bw’umucamanza. [35] Ingingo ya 133 iteganya igihano ntayegayezwa, ibuza umucamanza gutanga igihano mu bushishozi bushingiye ku mpamvu nyoroshyacyaha

9 Supreme Court of Canada, R. v. Beauregard, [1987] LRC (Const.) Re KABASINGA

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118   yabonye. Ibi bikaba byambura umucamanza ubwigenge bwo gutanga igihano kigendanye n’icyaha cyakozwe, ashingiye ku mikorere yacyo, uko cyakozwe, imyitwarire y’uwagikoze, n’ingaruka zacyo kuwagikorewe no ku muryango nyarwanda muri rusange. Urukiko rw’Ikirenga rwo muri Afurika y’epfo rwabisobanuye neza mu rubanza S v. Toms; S v. Bruce aho rwavuze ko: “the first principle is that the infliction of punishment is pre-eminently a matter for the discretion of the trial court. That courts should, as far as possible, have an unfettered discretion in relation to sentence is a cherished principle which calls for constant recognition. Such a discretion permits of balanced and fair sentencing, which is a hallmark of enlightened criminal justice. The second, and somewhat related principle, is that of the individualization of punishment, which requires proper consideration of the individual circumstances of each accused person”10. [36] Nkuko byavuzwe n’Urukiko rw’Ikirenga muri Leta Zunze Ubumwe z’Amerika mu rubanza Graham v. Florida11, guca urubanza mu bwigenge bijyana no guhuza icyaha n’uburemere bw’igihano kuri icyo cyaha kandi bikozwe n’umucamanza. Urukiko rwagize ruti: “The judicial exercise of independent judgment requires consideration of the culpability of the offenders at issue in light of their crimes and characteristics, along with the severity of the punishment in question”. Urukiko rusanga mu gihe umucamanza nta mahitamo afite uretse gutanga igihano ntayegayezwa, akabuzwa gutanga igihano kijyanye n’uburemere bw’icyaha, bimwambura ubwigenge bwo guca urubanza ahuje uburemere bw’igihano n’icyaha. [37] Mu gihugu cy’Ubuhinde, Urukiko rw’Ikirenga rwaho rwaciye urubanza Mithu v. State of Punjab ruvanaho ingingo ya 303 y’itegeko rihana

10 South Africa: Supreme Court of Appeal, S v Toms; S v Bruce (139/89, 289/89) [1990] ZASCA 38; 1990 (2) SA 802 (AD); [1990] 2 All SA 248 (A) (30 March 1990) 11 Supreme Court of the United States, Graham v. Florida, 560 U.S. 48 (2010), “holding that a life imprisonment without parole sentence on a juvenile offender convicted of armed burglary with assault, and attempted robbery, was offensive to the Eighth Amendment. [The Constitution prohibits the imposition of a life without parole sentence on a juvenile offender who did not commit homicide. A State need not guarantee the offender eventual release, but if it imposes a sentence of life it must provide him or her with some realistic opportunity to obtain release before the end of that term. The judgment of the First District Court of Appeal of Florida is reversed, and the case is remanded for further proceedings not inconsistent with this opinion] ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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119   ry’icyo gihugu yagenaga igihano ntayegayezwa kuko yatumaga umucamanza atisanzura mu gutanga agihano ashingiye ku mpamvu zitandukanye zijyanye n’urubanza. Urwo Rukiko rwagize ruti:‘‘a provision of law which deprives the court of the use of its wise and beneficent discretion in a matter of life and death, without regard to the circumstances in which the offence was committed and, therefore, without regard to the gravity of the offence, cannot but be regarded as harsh, unjust and unfair12’’. Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano. [38] Hashingiwe ku bisobanuro bitanzwe mu bika bibibanziriza iki, ibiteganywa n’ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, binyuranye n’ingingo ya 151,5o y’Itegeko Nshinga iteganya ko abacamanza bakora umurimo wabo w’ubucamanza mu bwigenge, kuko babujijwe gushingira ku mpamvu nyoroshyacyaha batanga igihano gikwiye. [39] Hari izindi ngingo ziteganya ibihano bidashobora kugabanywa, Urukiko rukaba nta cyemezo rwazifataho kuko zitaregewe. Leta yazisuzuma ikareba niba zidakwiye guhindurwa kugirango

zihuzwe n’ibivugwa muri uru rubanza. [40] Mu gihe cyo gusuzuma iki kirego rwasanze hari n’ikindi kibazo mu itangwa ry’ibihano muri rusange kijyanye n’intera iri hagati y’igihano gito (minimum) n’ikinini (maximum) rukaba rukwiye kugira icyo rukivugaho kuko kiri mu murongo umwe n’ikibazo rwaregewe. Ibirebana n’ibihano biteganywa n’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange mu gihe hari impamvu nyoroshyacyaha. [41] Ingingo ya 60 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko: “Iyo hari impamvu zigabanya

12 Supreme Court of India, Mithu v. State of Punjab [1983] 2 SCR 690 Re KABASINGA

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120   ububi bw’icyaha, ibihano bishobora kugabanywa ku buryo bukurikira: 1º haseguriwe ibiteganywa mu ngingo ya 107 igihano cyo gufungwa burundu gishobora kugabanywa ariko ntikijye munsi y’imyaka makumyabiri n’itanu (25); 2º igihano cy’igifungo kimara igihe kizwi cyangwa ihazabu bishobora kugabanywa ariko ntibijye munsi y’igihano gito ntarengwa giteganyirijwe icyaha cyakozwe.” [42] Mbere y’itegeko rivugwa mu gika kibanziriza iki, hakoreshwaga Itegeko Ngenga N° 01/2012/OL ryo kuwa 02/05/2012 rishyiraho igitabo cy’amategeko ahana. Uburyo ibihano bigabanywa iyo hari impamvu nyoroshyacyaha biteganywa n’ingingo ya 78 y’iryo Tegeko mu buryo bukurikira: “igihano cyo gufungwa burundu cyangwa cya burundu y’umwihariko gisimbuzwa igihano cy’igifungo kitari munsi y’imyaka icumi (10); 2° igihano cy’igifungo kuva ku myaka icumi (10) kugeza ku myaka makumyabiri n’itanu (25) gishobora kugabanywa kugeza ku gifungo cy’imyaka (5); 3° igihano cy’igifungo kirenze imyaka itanu (5) ariko kitageze ku myaka icumi (10) gishobora kugabanywa kugeza ku gifungo cy’umwaka umwe (1); 4° igihano cy’igifungo kuva ku mezi atandatu (6) kugeza ku myaka itanu (5) gishobora kugabanywa kugeza ku gifungo cy’amezi abiri (2); 5° igihano cy’igifungo kiri munsi y’amezi atandatu (6) gishobora gusubikwa”. [43] Itegeko Nº 68/2018 ryemera ko igihe hari impamvu nyoroshyacyaha, igihano cyagabanywa ariko ntikijye munsi

y’igihano gito giteganywa n’Itegeko. Mu gihe Itegeko Ngenga N° 01/2012/OL, ryo ryemeraga ko igihe hari impamvu nyoroshyacyaha igihano kigabanywa kikajya munsi y’igihano gito mu buryo bwagenwe n’ingingo yaryo ya 78 ivugwa mu gika kibanziriza iki. Ku byaha byinshi, igihano gito ntarengwa (minimum) ntikigeze gihinduka ukurikije uko ayo mategeko yagiye akurikirana, ndetse hari naho cyazamuwe. Ibyo bituma uwahamwe n’icyaha hari n’impamvu nyoroshyacyaha, atagabanyirizwa igihano ku buryo bukwiye, ndetse rimwe na rimwe akaba yahanwa hafi kimwe y’uwakoze icyaha hatari impamvu nyoroshyacyaha. [44] Kuba Umushingamategeko yarahisemo ko mu gihe hari impamvu nyoroshyacyaha, ibihano bitangwa bishobora kugabanywa ariko ntibijye munsi y’igihano gito ntarengwa giteganyirijwe icyaha cyakozwe, Urukiko rusanga byaba biri mu gaciro, mu gihe intera hagati y’igihano gito ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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121   (minimum) n’igihano kinini (maximum) ibaye nini, hibandwa ku kugabanya igihano gito. Ibi nibyo byatuma ibiteganywa n’Ingingo ya 49, igika cya mbere y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 iteganya ko Umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo, bishyirwa mu bikorwa mu buryo nyabwo. Gushingira ku mpamvu nyoroshyacyaha hagatangwa igihano gito ntarengwa giteganyirijwe icyaha (minimum) kandi kiri hejuru, ntacyo bimarira uregwa, n’ubutabera muri rusange. [45] Ubushakashatsi bwagaragaje ko iyo itegeko riteganya igihano umucamanza adashobora kugabanya, hari ubwo ahitamo kudahamya umuntu icyaha kuko abona uburyo yagikoze ndetse n’imyitwarire ye muri rusange bihabanye n’uburemere bw’igihano ashobora guhabwa13. Iyo bigenze gutyo icyo itegeko ryagiriyeho ntikiba kigezweho. [46] Muri rusange, gushyiraho no gutanga igihano, byagombye gushingira ku kamaro kacyo n’icyo kigamije. Hari uguhana uwakoze icyaha (denunciation), guca intege no gukanga uwahanwe n’abandi bashobora gukora icyaha nk’icyo, (deterrence), kugorora no kwigisha (rehabilitation), kurengera rubanda binyuze mu gufunga uwakoze icyaha kugirango adakomeza kugira nabi (protection of the public). Nkuko byavuzwe mu rubanza R v Smith14 rwaciwe n’Urukiko rw’Ikirenga wa Canada.

Rwabivuze muri aya magambo: “[T]he court must first consider the gravity of the offence, the personal characteristics of the offender and the particular circumstances of the case in order to determine what range of sentences would have been appropriate to punish, rehabilitate or deter this particular offender or to protect the public from this particular offender. The other purposes which may be pursued by the imposition of punishment, in particular the deterrence of other potential offenders, are thus not relevant at this stage of the inquiry. This does not mean that the judge or the legislator can no longer consider general deterrence or other penological purposes that go beyond the particular offender in determining a sentence, but only that the resulting sentence must not be grossly disproportionate to what the offender

13 Mandatory Sentencing & the Independence of the Judiciary, available at: https://www.ruleoflaw.org.au/wp content/uploads/2015/11/MandatorySentencing.pdf, visited on November 30, 2019 14 Supreme Court of Canada, R v Smith, [1987] 1 S.C.R. 1045 Re KABASINGA

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122   deserves”. N’ingingo z’amategeko ahana mu Rwanda, zagombye guteganya ibihano bifite intera nini hagati y’igihano gito (minimum) n’igihano kinini (maximum) ituma umucamanza atanga igihano akurikije akamaro kacyo nkuko kavuzwe hejuru. [47] Kubw’ibyo, Urukiko rusanga byihutirwa ko hashyirwaho politiki yo guhana ishingiye ku bushakashatsi bwimbitse, ihuza amahame mpuzamahanga mu guhana n’ibibazo byihariye biri mu muryango nyarwanda, kandi umucamanza agahabwa ubwisanzure bwo gutanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo. III. ICYEMEZO CY’URUKIKO [48] Rwemeje ko ikirego cyatanzwe na Kabasinga Florida gifite ishingiro. [49] Rwemeje ko ingingo ya 133 y’itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, igika cyayo cya gatanu kivuga ko: “Iyo gusambanya umwana byakurikiwe no kubana nk’umugabo umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha” kinyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015. Icyo gika kikaba nta gaciro gifite nkuko biteganywa n’ingingo ya 3 y’Itegeko Nshinga. [50] Rutegetse ko uru rubanza rutangazwa mu igazeti ya Leta. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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123   Re. KABASINGA N’UNDI [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00005/2020/CS - RS/INCONST/SPEC 00006/2020/CS – Vol [2021] 4 RLR – (Mukamulisa, P.J., Cyanzayire, Hitiyaremye, Muhumuza na Rukundakuvuga, J.) 12 Gashyantare 2020] Itegeko inshinga –Itegeko rihana ibyaha – Itegeko rihana rigomba kwandikwa mu buryo busobanutse kandi butarimo urujijo – Si inshingano y’umucamanza kugena ibikorwa bigize icyaha bigomba guhanwa, ahubwo ibyo ni inshingano y’umushingamategeko – Itegeko rigomba kwandikwa ku buryo buri wese ashobora kumenya imbibi z’icyemewe n’ikibujijwe, n’ingaruka z’ibihano igihe akoze ikibujijwe, kugirango ashobore kucyirinda (predictability) – Itegeko niryo rigena icyaha (igikorwa gihanwa) n’igihano gihanishwa.. Itegeko Inshinga – Urubanza rutabera (fair trial) – Igihano ntayegayezwa – Kuba uwahamwe n’icyaha adashobora kujuririra igihano yahawe kugira ngo kigabanywe hashingiye ku mpamvu nyoroshyacyaha binyuranyije n’ihame ry’uburenganzira ku butabera buboneye n’iry’ubwisanzure bw’umucamanza mu kugena igihano gikwiye.. Itegeko Nshinga – Ubwisanzure n’ubwigenge bw’umucamanza – Igihano ntayegayezwa – Umucamanza afite ubwisanzure bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi – Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga

igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano. Itegeko Nshinga – Ubutabera buboneye – Imbibi ku bwisanzure bwo gutangaza ibitekerezo – N’ubwo umucamanza ashobora gufata icyemezo atitaye ku byatangajwe, ababuranyi n’abandi baturage bo bashobora gutekereza ko yabigendeyeho, bigatuma icyemezo cyose yafata kitakirwa neza, kandi ihame ari uko ubutabera butagomba gutangwa gusa ahubwo bugomba no kugaragara ko bwatanzwe. 123

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124   Incamake y’ikibazo: Kabasinga na Niyomugabo buri wese yaregeye Urukiko rw’Ikirenga avuga ko zimwe mu ngingo z’Itegeko nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zinyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. Ibirego byabo byahurijwe mu kirego kimwe kuko hari ingingo bahurizaho. Abarega bavuga ko ingingo ya 92, n’ingingo ya 133 igika cya 3 ari nayo bahurizaho, z’iryo tegeko riteganya ibyaha n’ibihano muri rusange, zibuza umucamanza kugabanya igihano kubera impamvu nyoroshyacyaha, zikaba zibangamiye ihame ryo kugira uburenganzira ku butabera buboneye riteganywa mu ngingo ya 29 y’Itegeko Nshinga, ndetse n’ihame ry’ubwisanzure bw’umucamanza riteganywa n’ingingo ya 151 y’iryo Tegeko. Kabasinga anavuga ko igika cya 4 cy’ingingo ya 84 y’Itegeko nº 68/2018 ryo ku wa 30/08/2018 ryavuzwe haruguru, kitagaragaza ibihe umucamanza ashobora guhana cyangwa kudahana icyitso iyo bireba uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane, bikaba bibangamiye ihame ry’uburenganzira ku butabera buboneye. Avuga kandi ko ibivugwa mu ngingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ko umuntu wese uhimba, ukoresha cyangwa ukwirakwiza mu buryo ubwo ari bwo bwose impapuro zivunjwamo amafaranga, aba akoze icyaha, nabyo bibangamiye ihame ry’uburenganzira ku butabera buboneye. Indi ngingo

agaragaza ko inyuranyije n’Itegeko Nshinga, ni iya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange avuga ko ibangamiye ubwisanzure bwo gutangaza ibitekerezo, bityo ikaba inyuranyije n’ingingo ya 38 y’Itegeko Nshinga. Ku ngingo ijyanye no kumenya niba, kuba igika cya 4 cy’ingingo ya 84 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ryavuzwe haruguru, kitagaragaza ibihe umucamanza ashobora guhana cyangwa kudahana icyitso iyo bireba uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane, bibangamiye ihame ry’uburenganzira ku butabera buboneye rivugwa mu ngingo ya 29 y’Itegeko Nshinga, Kabasinga avuga ko Umushingamategeko atagaragaje niba abo bantu bahanwa nk’ibyitso cyangwa niba badahanwa, ibi bigaterwa no kuba yaravuze ko umucamanza ashobora kutabahana, bivuga ko ashobora no kubahana, akaba kandi atari we ukwiye kubyimenyera. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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125   Ikindi ni uko uburyo iyi ngingo yanditse bunyuranyije n’ihame ry’uko amategeko ahana agomba kuba asobanutse, atagenekereza, kandi adateye urujijo. Mu gihe ateye urujijo, abayavugwamo ntibamenya niba bagomba kwirinda kuba ibyitso by’abo bashakanye cyangwa abo bafitanye amasano kugera ku gisanira cya kane. Asoza avuga kandi ko inyuranyije n’ingingo ya 2 agace ka mbere y’iryo Tegeko, kuko iha umucamanza urubuga rwo kuba yafata umwanzuro ashatse, ushobora kurenganya cyangwa kubererekera uwo acira urubanza kubera imiterere y’Itegeko. Kubera izi mpamvu zose akaba asaba Urukiko ko iyi ngingo ikurwaho cyangwa rugategeka ko ihindurwa ikandikwa mu buryo budateye urujijo. Leta y’u Rwanda ivuga ko ingingo ya 2, igika cya mbere, agace ka 5 y’iryo tegeko riteganya ibyaha n’ibihano muri rusange isobanura ufatwa nk’icyitso uwo ariwe, ko ari umuntu wafashije uwakoze icyaha mu bikorwa bitegura ikorwa ry’icyaha mbere. Bisobanuye ko uwashakanye n’uwakoze icyaha akamubera icyitso, kimwe n’abo bafitanye amasano kugera ku gisanira cya kane iyo bamubereye icyitso, bashobora guhanwa mu buryo buteganywa n’ingingo ya 84 y’Itegeko ryavuzwe haruguru. Umushingamategeko yavuze ko urukiko rushobora kubasonera ibihano bigenewe ibyitso hashingiwe ku mikorere y’icyaha, ubwo bushishozi bwo kumenya niba basonerwa cyangwa bahanwa bukaba bwarahariwe umucamanza, ibi bikaba ntaho binyuranyije n’ingingo ya 29,

agace ka kane y’Itegeko Nshinga. Ku kibazo kijyanye no kumenya niba kubuza kugabanya ibihano kubera impamvu nyoroshyacyaha nk’uko biteganyijwe mu ngingo ya 92 n’ingingo ya 133 igika cya 3 z’Itegeko no 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange binyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga, Kabasinga asobanura ko izi ngingo zituma umuntu wakoze ibyo byaha atabona ubutabera buboneye, mu gihe adashobora kugabanyirizwa igihano kabone n’ubwo haba hari impamvu nyoroshyacyaha, ndetse zikamwima uburenganzira bwo kujuririra igihano gusa mu gihe yahamwe n’icyaha, bikaba rero bibangamiye uburenganzira bw’uregwa bwo guhabwa ubutabera buboneye. Akomeza avuga ko muri izo ngingo usanga ububasha bw’umucamanza bugarukira gusa ku kureba niba uregwa ahamwa n’icyaha, kuko igihano cyo kiba giteganyijwe n’itegeko, ibi bikaba bivuguruza ingingo ya 49 y’itegeko riteganya ibyaha n’ibihano muri rusange, iteganya ibyo umucamanza ashingiraho atanga igihano. Ikindi ni uko ziniga ubwisanzure bw’umucamanza bwo gushyira mu gaciro mu gihe cyo kugena igihano, zikanabangamira ubwigenge bwe mu guca imanza zitabera, kuko zimubuza kugereranya ibyatuma atanga igihano gito cyangwa kinini. Kubera Re KABASINGA N’UNDI

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126   izo mpamvu zimaze kuvugwa, asaba Urukiko rw’Ikirenga kwemeza ko izo ngingo zombi zinyuranyije n’Itegeko Nshinga, rukanategeka ko zivanwaho. Niyomugabo nawe avuga ko ingingo ya 133 igika cya 3 y’itegeko ryavuzwe haruguru iteganya igihano ntayegayezwa ku cyaha cyo gusambanya umwana utarageza ku myaka 14, kabone n’iyo haba hari impamvu nyoroshyacyaha, byazatuma atabona ubutabera buboneye yemererwa n’Itegeko Nshinga kubera ko izitira umucamanza ntashobore kumugabanyiriza igihano ndetse ikaba inyuranye n’ihame ry’uko abantu bose bareshya imbere y’amategeko bakaba bagomba gufatwa kimwe, bityo akaba asaba ko ikwiye gukurwaho. Leta y’u Rwanda ivuga ko isanga nta mpamvu yo kubyisobanuraho kuko Urukiko rw’Ikirenga rwabifasheho icyemezo mu rubanza RS/INCONST/SPEC 00003/2019/SC ndetse runatanga inama ku zindi ngingo zifite ikibazo kimwe ariko zitaregewe. Muri uru rubanza hasuzumwe kandi ikibazo kijyanye no kumenya niba ibivugwa mu ngingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, binyuranyije n’ingingo ya 29 y’Itegeko Nshinga. Kabasinga asobanura ko iyi ngingo ifite ibikorwa bitatu kandi buri cyose kikaba kigize icyaha ukwacyo, aribyo byo guhimba impapuro mvunjwafaranga, kuzikoresha no kuzikwirakwiza. Imyandikire y’iyi ngingo isa n’ibuza ikoreshwa ry’impapuro mvunjwafaranga mu Rwanda, ndetse n’ikwirakwiza ryazo, hakaba hakwiye

gutandukanywa uwazikwirakwije mu buryo bunyuranyije n’amategeko n’uwabikoze mu nyungu z’ikigo akorera. Mu bikorwa bigize iki cyaha haburamo ubushake bwo kugikora (intention de nuire). Leta y’u Rwanda isobanura ko nta kibazo kiri mu myandikire y’iyi ngingo ya 271 kubera ko guhimba impapuro mvunjwafaranga, kuzikoresha zahimbwe, no kuzikwirakwiza zahimbwe mu buryo ubwo aribwo bwose, biba bigize icyaha. Bivuze ko izi mpapuro zifite uburyo zikoreshwamo bwemewe n’amategeko, kunyuranya nabyo akaba aribyo bigize icyaha giteganywa n’iyi ngingo. Kuvuga ko iyi ngingo inyuranyije n’ingingo ya 29 y’Itegeko Nshinga sibyo, kuko ibigize icyaha aribyo kuba icyaha cyagambiriwe, cyashyizwe mu bikorwa kandi gihanwa n’amategeko, bigomba kuba byuzuye kugirango umuntu afatwe nk’uwakoze icyaha. Ku ngingo yo kumenya niba ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 38 y’Itegeko Nshinga, Kabasinga avuga ko ibigize icyaha kivugwa muri ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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127   iyo ngingo ari ugutangaza ibitekerezo ugamije kuyobya umucamanza cyangwa umutangabuhamya, ariko iyo ngingo ntisobanura aho ibyo bitekerezo bitangarizwa. Ntibisobanutse niba bigomba gutangazwa imbere mu rubanza, nyamara ibyo umucamanza ashingiraho aca urubanza ari ibintu bidatangazwa na rubanda, umuntu ku giti cye cyangwa ibitangazamakuru, kuko ashingira ku nyandiko n’ibindi bimenyetso afite muri dosiye. Bivuze ko umucamanza adashobora kuyobywa n’ibyatangajwe mu buryo ubwo ari bwo bwose bitavugiwe mu iburanisha. Akomeza avuga ko iyi ngingo ikumira buri muntu kuvuga cyangwa gutanga igitekerezo cye ku gikorwa cyabaye, mu gihe kiri gukurikiranwa mu nkiko, kugira ngo bitazitwa ko yari agamije kuyobya umucamanza, kandi nyamara uwo mucamanza ari we ukwiye kwirinda gutwarwa cyangwa gushingira ku byo yumvise ahandi hatari mu iburanisha cyangwa muri dosiye. Iyi ngingo ibangamiye itangazamakuru kuko ibikorwa byinshi bigize ibyaha cyangwa se bikurikiranwa mu nkiko bikunze kwandikwaho n’itangazamakuru. Iyi ngingo yatuma kandi abayobozi ndetse n’inzego z’umutekano zirinda gutanga ibiganiro bifite aho bihuriye n’ibikorwa bishobora gukurikiranwa mu nkiko, ndetse bishobora no kubuza abakorera abandi ubuvugizi gutangaza ndetse no kugaragaza uko bumva ibintu kugira ngo bitazitwa ko bari bagamije kuyobya umucamanza cyangwa abatangabuhamya. Leta y’u Rwanda ivuga ko iyi ngingo ya 256 idateye

impungenge, kuko utangaje inkuru ku rubanza ruri mu rukiko ariko rutaracibwa adafatwa nk’ushaka kuyobya, keretse bigaragajwe n’inzego zishinzwe kugenza ibyaha ko aribyo yari agamije. Ntaho inyuranyije n’ingingo ya 38 y’Itegeko Nshinga, kuko itavuga abanyamakuru, kandi nabo bakaba basanzwe bagaragaza ibitekerezo byabo ku manza zikiburanishwa ntibakurikiranweho icyaha cyo gushaka kuyobya umutangabuhamya cyangwa umucamanza, kuko biba bigaragara ko ataricyo kigamijwe. Incamake y’icyemezo: 1. Itegeko mpanabyaha rigomba kwandikwa mu buryo busobanutse kandi butarimo urujijo kandi rikandikwa ku buryo buri wese ashobora kumenya imbibi z’icyemewe n’ikibujijwe, n’ingaruka z’ibihano igihe akoze ikibujijwe, kugirango ashobore kucyirinda (predictability), bityo igika cya 4 cy’ingingo ya 84 y’Itegeko no 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange kitubahirije ihame ry’uko ibyaha n’ibihano bigomba kugenwa n’itegeko, bityo kikaba Re KABASINGA N’UNDI

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128   kibangamiye ihame ry’uburenganzira ku butabera buboneye riteganyijwe mu ngingo ya 29 agace ka kane y’Itegeko Nshinga..

2. Kuba uwahamwe n’icyaha adashobora kujuririra igihano yahawe kugira ngo kigabanywe hashingiye ku mpamvu nyoroshyacyaha binyuranyije n’ihame ry’uburenganzira ku butabera buboneye n’iry’ubwisanzure bw’umucamanza mu kugena igihano gikwiye kuko mu manza mpanabyaha, Umucamanza afite inshingano zo gutanga igihano gishingiye ku mikorere y’icyaha, ku myitwarire n’imibereho y’uwagikoze, ku muryango cyakorewemo no ku wagikorewe.

3. Nta wavuga ko umucamanza yigenga mu gutanga igihano mu gihe agomba gutanga igihano ntayegayezwa kitajyanye n’uburemere bw’icyaha, uburyo cyakozwemo, n’igihe hari impamvu nyoroshyacyaha zikomeye zari gutuma agabanyirizwa igihano.

4. N’ubwo umucamanza ashobora gufata icyemezo atitaye ku byatangajwe, ababuranyi n’abandi baturage bo bashobora gutekereza ko yabigendeyeho, bigatuma icyemezo cyose yafata kitakirwa neza, kandi ihame ari uko ubutabera butagomba gutangwa gusa ahubwo bigomba no kugaragara ko bwatanzwe. Igika cya 4 cy’ingingo ya 84 y’Itegeko no 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange kinyuranyije n’ingingo ya 29 agace ka kane y’Itegeko Nshinga kikaba nta gaciro gifite hashingiwe ku biteganywa n’ingingo ya 3 y’Itegeko Nshinga; Igice cy’ingingo ya 92 y’Itegeko no 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, kigira kiti: “kidashobora kugabanywa kubera impamvu nyoroshyacyaha”, kinyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga; icyo gice kikaba nta gaciro gifite; Igika cya 3 cy’ingingo ya 133 y’Itegeko no 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, agace kavuga ko iyo gusambanya umwana byakorewe ku mwana uri munsi y’imyaka cumi n’ine (14), igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, kanyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga; ako gace kakaba nta gaciro gafite; ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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129   Ingingo ya 271 y’Itegeko nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, itanyuranyije n’Itegeko Nshinga; Ingingo ya 256 y’Itegeko nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, itanyuranyije n’Itegeko Nshinga. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 3, 29, 38 n’iya 151. Itegeko Ngenga nº 01/2012/OL ryo ku wa 02/05/2012 rishyiraho igitabo cy’amategeko ahana mu ingingo ya 257, 326, 477 n’iya 478. Itegeko –Teka n° 21/77 ryo ku wa 18 AOUT 1977 rishyiraho igitabo cy’amategeko ahana. Itegeko nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ingingo ya 2, 3, 49, 84, 92, 133, 256 n’iya 271. Itegeko n° 48/2017 ryo ku wa 23/09/2017 rigenga Banki Nkuru y’u Rwanda, ingingo ya 48. Itegeko n° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 62. Itegeko nº 09/2004 ryo ku wa 29/04/2004 ryerekeye imyitwarire mu kazi k’ubucamanza, ingingo ya 4 n’iya 5. Amasezerano Nyafurika ku burenganzira bwa muntu n’ubw’abaturage8 (Charte Africaine des Droits de l’Homme et des Peuples), u Rwanda rwemeje n’Itegeko no 10/1983 ryo ku wa 01/07/1983, agatangazwa mu igazeti ya Leta yo ku wa 01/07/1983, ingingo ya 7. Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, u Rwanda

rwemeje burundu n’Itegeko no 8/75 ryo ku wa 6 Gashyantare 1975, agatangazwa mu igazeti ya Leta mu 1975, ingingo ya 10,15 n’iya 19. Amasezerano mpuzamahanga yerekeye uburenganzira bwa muntu, u Rwanda rwemeje ku wa 18/09/1962, ingingo ya 11. Imanza zifashishijwe: Re Kabasinga, RS/INCONST/SPEC 00003/2019/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 04/12/2019. R. v. Beauregard, rwaciwe n’Urukiko rw’Ikirenga rwa Canada. Re KABASINGA N’UNDI

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130   Cullen v. Toibin rwaciwe n’Urukiko rw’Ikirenga rwo muri Ireland. Kelly v O’Neill41 rwaciwe n’Urukiko rw’Ikirenga rwa Ireland. DPP v Independent Newspapers (Irl) Ltd,42 rwaciwe n’Urukiko rw’Ikirenga rwa Ireland. Attorney-General for England and Wales v Times Newspapers Ltd rwaciwe n’Urukiko rw’Ubujurire mu Bwongereza. Worm v. Austria, 29 August 1997, Application 22714/93, 25 EHRR 454, par.50. The Sunday Times v. United Kingdom, 26 April 1979, Series A No. 30, 14 EHRR 229, par.

63. Dagenais v. Canadian Broadcasting Corp., No 23403, 1994: January 24, 1994, December 8, P.5. Bridges v. California, 314 US 252 (1941); Pennekamp v. Florida, 328 US 331 (1946); Craig v. Harney 331 US 367 (1946); Wood v. Georgia 370 US 375 (1962). South Africa Supreme Court of Appeal: The NDPP v Media 24 Limited & others and HC Van Breda v Media 24 Limited & others (425/2017) [2017] ZASCA 97 (21 June 2017), at para.37. South Africa Supreme Court of Appeal: Midi Television v Director of Public Prosecutions (Western Cape) 2007 (3) SA 318 (SCA) at para 19. Nebraska Press Association v. Hugh Stuart: (1976) 427 US 539. Reliance Petrochemicals v. Proprietor of Indian Express56 rwaciwe n’Urukiko rw’Ikirenga rwo mu Buhinde. John D. Pennekamp v. State of Florida57 rwaciwe n’Urukiko rw’Ikirenga rwo muri Amerika. Inyandiko z’abahanga zifashishijwe: Santerre Christine, Étude franco-canadienne du principe légaliste: le processus qualitatif et interprétatif du texte pénal. In: Revue internationale de droit comparé. Vol. 68 N°4, 2016, p.4. Canadian Fondation for Children, Youth and the Law c. Canada (Procureur Général), [2004] 1 S.C.R. 76, 2004 SCC 4, Note 14, Par.

16. R. c. Nova Scotia Pharmaceutical Society, 9 Juillet 1992, no 22473, p.3-4. Déc. n° 96-377 DC du 16 juillet 1996, cons. No 3 et s., citée par Bertrand de Lamy (Professeur de Droit à L’Université de Toulouse I), Cahiers du Conseil Constitutionnel N o 26 (Dossier la Constitution et le droit Pénal)- Aout 2009, p.

12. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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131   See Mukong v. Cameroon, views adopted by the UN Human Rights Committee on 21 July 1994, No .458/1991, para. 9.7. SIRACUSA Principles on the Limitation and Derogation of Provisions in the International Covenant on Civil and Political Rights, Annex, UN Doc E/CN.4/1984/4 (1984). Background Paper on Freedom of Expression and Contempt of Court for the Internationnal Seminar Promoting Freedom of Expression with three specialized international mandates, op. cit., p.

3. Cited by Law Commission of India, 20 Report on trial by media, Free speech and Fair trial under Criminal procedure code 1973, August 2006, p. 12 & 13. Urubanza I. IMITERERE Y’URUBANZA [1] Kabasinga Florida yaregeye Urukiko rw’Ikirenga arusaba kwemeza ko: a. Ingingo ya 84 igika cya 4, ingingo ya 92, ingingo ya 133 igika cya 3, ingingo ya 271 z’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zinyuranyije n’ingingo ya 29 y’Itegeko Nshinga. b. Ingingo ya 92 kimwe n’ingingo ya 133 igika cya 3 z’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange zinyuranyije n’ingingo ya 151 y’Itegeko Nshinga. c. Ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 38 y’Itegeko Nshinga.

Ikirego cye cyanditswe kuri RS/INCONST/SPEC 00006/2020/SC. [2] Niyomugabo Ntakirutimana nawe yatanze ikirego mu Rukiko rw’Ikirenga arusaba kwemeza ko ingingo ya 133 igika cya 3 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 29 n’iya 151 z’Itegeko Nshinga. Ikirego cye cyanditswe kuri RS/INCONST/SPEC 00005/2020/SC. Re KABASINGA N’UNDI

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132   [3] Ibyo birego byombi byahurijwe mu rubanza rumwe kubera isano bifitanye, byandikwa kuri RS/INCONST/SPEC 00005/2020/SC - RS/INCONST/SPEC 00006/2020/SC, iburanishwa ryabyo rishyirwa ku wa 12/01/2021. [4] Kuri iyo tariki, iburanisha ry’urubanza ryabereye mu ruhame, Kabasinga Florida yitabye yunganiwe na Me Mugabonabandi Jean Maurice, Niyomugabo Ntakirutimana ahagarariwe na Me Kayirangwa Marie Grâce na Me Gabiro David, Leta y’u Rwanda ihagarariwe na Me Cyubahiro Fiat afatanyije na Me Batsinda Aline. [5] Ibibazo byagaragajwe n’abarega byashyirwa mu byiciro 2 by’ingenzi: a. Ingingo abarega bavuga ko zibangamiye ihame ryo kugira uburenganzira ku butabera buboneye rivugwa mu ngingo ya 29 y’Itegeko Nshinga, n’ihame ry’ubwisanzure bw’umucamanza mu kugena igihano rivugwa mu ngingo ya 151 y’Itegeko Nshinga. b. Ingingo imwe mu barega avuga ko ibangamiye ihame ry’ubwisanzure bw’itangazamakuru, kugaragaza ibitekerezo no guhabwa amakuru, rivugwa mu ngingo ya 38 y’Itegeko Nshinga. [6] Mu cyiciro cya mbere hagaragaramo ingingo enye arizo: a. Ingingo ya 84, igika cya 4, y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange Kabasinga Florida avuga ko inyuranyije n’ingingo ya 291 y’Itegeko Nshinga,

1 “Buri muntu wese afite uburenganzira ku butabera buboneye, burimo uburenganzira bwo: 1°……………………………………………………………………………………… …………………; 4° kudakurikiranwa, kudafatwa, kudafungwa cyangwa kudahanirwa ibyo yakoze cyangwa atakoze, iyo amategeko y’Igihugu cyangwa amategeko mpuzamahanga atabifataga nk’icyaha igihe byakorwaga. Ibyaha n’ibihano bijyanye na byo biteganywa n’amategeko; 5°.…………….………………………………………………………………………… …………………….

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133   iyo ngingo ikaba irebana no guhana icyitso igihe bireba uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane (4). b. Ingingo ya 92 n’iya 133 igika cya 3 z’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 rimaze kuvugwa, abarega bavuga ko zinyuranyije n’ingingo ya 29 y’Itegeko Nshinga, ku bijyanye no kutabona uburenganzira bwo kugabanyirizwa igihano ku wakoze ibyaha bivugwa muri izo ngingo kabone n’iyo haba hari impamvu nyoroshyacyaha. Bavuga kandi ko izo ngingo zinyuranyije n’ingingo ya 1512 y’Itegeko Nshinga ku bijyanye n’ubwisanzure bw’umucamanza mu kugena igihano. Ikibazo kireba ingingo ya 133 igika cya 3 nicyo gihuriweho n’abarega bombi Kabasinga Florida na Niyomugabo Ntakirutimana. c. Ingingo ya 271 Kabasinga Florida avuga ko inyuranyije n’ingingo ya 29 y’Itegeko Nshinga, ngo kuko itagaragaza ibikorwa bigize icyaha cyo guhimba impapuro zivunjwamo amafaranga, kuzikoresha cyangwa kuzikwirakwiza. [7] Mu cyiciro cya kabiri hagaragaramo ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ihana utangaza ibitekerezo agamije kuyobya icyemezo cy’umucamanza cyangwa umutangabuhamya. Kabasinga Florida avuga ko iyo ngingo inyuranyije n’ingingo ya 38 y’Itegeko Nshinga, yerekeye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. [8] Ibibazo bimaze kuvugwa nibyo byasuzumwe muri uru rubanza, hakurikijwe ibyiciro birimo.

2 Ubucamanza bugengwa n’amahame akurikira: …………. abacamanza bakurikiza itegeko kandi bakora umurimo wabo w’ubucamanza mu bwigenge kandi batavugirwamo n’ubutegetsi cyangwa ubuyobozi ubwo ari bwo bwose Re KABASINGA N’UNDI

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134   II. IBIBAZO BIRI MU RUBANZA N’ISESENGURA RYABYO A. Ingingo abarega bavuga ko zibangamiye ihame ryo kugira uburenganzira ku butabera buboneye n’ihame ry’ubwisanzure bw’umucamanza mu kugena ibihano A.1. Kumenya niba, kuba igika cya 4 cy’ingingo ya 84 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, kitagaragaza ibihe umucamanza ashobora guhana cyangwa kudahana icyitso iyo bireba uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane, bibangamiye ihame ry’uburenganzira ku butabera buboneye rivugwa mu ngingo ya 29 y’Itegeko Nshinga a. Ibisobanuro bitangwa na Kabasinga Florida [9] Kabasinga Florida n’umwunganira bavuga ko igika cya 4 cy’ingingo ya 843 kinyuranye n’ agace ka kane k’ingingo ya 29 y’Itegeko Nshinga gateganya ko igikorwa gihanwa iyo giteganyijwe n’amategeko ahana. Ibyo babishingira ku mpamvu zikurikira: a. Icyo gika cya kane ntigisobanura igihe uwashakanye n’uwakoze icyaha akamubera icyitso, kimwe n’abo bafitanye amasano kugera ku gisanira cya kane, bahanwa. Umushingamategeko ntiyagaragaje niba abo bantu bahanwa nk’ibyitso cyangwa niba

3 Ingingo ya 84 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, igira iti: Umufatanyacyaha ahanwa nk’uwakoze icyaha. Icyitso ntigihanwa kimwe n’uwakoze icyaha keretse igihe: 1 º itegeko ribiteganya ukundi; 2 º umucamanza abona ko uruhare rw’icyitso mu gukora icyaha rungana cyangwa ruruta urw’uwakoze icyaha. Icyitso gishobora gukurikiranwa n’ubwo icyaha kitashoboye gukurikiranwa ku wagikoze kubera impamvu zimureba ku giti cye nk’urupfu, uburwayi bwo mu mutwe cyangwa kutamenyekana. Icyakora, iyo abantu bavugwa mu gace ka 5 d), aka 5 e) n’aka 5 f) tw’ingingo ya 2 y’iri tegeko ari uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane (4) bashobora gusonerwa n’urukiko ibihano bigenewe icyitso. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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135   badahanwa, ibi bigaterwa no kuba yaravuze ko umucamanza ashobora kutabahana, bivuga ko ashobora no kubahana. b. Uko gushobora cyangwa kudashobora kubahana niho hateye ikibazo, kuko binyuranyije cyane n’amahame agenderwaho mu manza nshinjabyaha yo gufata igikorwa nk’igihanwa cyangwa ikidahanwa mu mategeko. Ibyo byagira ingaruka nini ku mitangire y’ubutabera buboneye, kuko igika cya kane cy’ingingo ya 84 kitamurikira umucamanza igihe agomba guhana abavugwa muri icyo gika n’igihe atagomba kubahana, akaba kandi atari we ukwiye kubyimenyera. c. Uburyo iyi ngingo yanditse bunyuranyije n’ihame ry’uko amategeko ahana agomba kuba asobanutse, atagenekereza, kandi adateye urujijo. Mu gihe ateye urujijo cyangwa agenekereje, abuza abantu kugera ku butabera buboneye kuko nko mu ngingo ya 84 yavuzwe haruguru, abantu bayivugwamo batamenya niba bagomba kwirinda kuba ibyitso by’abo bashakanye cyangwa abo bafitanye amasano kugera ku gisanira cya kane, mu gihe batazi niba babihanirwa cyangwa batabihanirwa. d. Imiterere y’ingingo ya 84, igika cya 4, y’Itegeko No 68 /2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inanyuranyije n’ingingo ya 2, agace ka mbere y’iryo Tegeko4, kuko iha umucamanza urubuga rwo kuba yafata umwanzuro ashatse, ushobora kurenganya cyangwa kubererekera uwo acira urubanza kubera imiterere y’Itegeko.

4 Icyaha: igikorwa kibujijwe n’itegeko cyangwa kwanga gukora igitegetswe ku buryo bihungabanya umutekano mu bantu kandi hari itegeko ribiteganyiriza igihano. Re KABASINGA N’UNDI

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136   [10] Kabasinga Florida n’umwunganira bongeraho ko icyo asaba Urukiko ari uko iyo ngingo yakurwaho kuko inyuranyije n’Itegeko Nshinga, ariko ko bibaye ngombwa Urukiko rwategeka ko ihindurwa ikandikwa mu buryo budateye urujijo. b. Icyo Intumwa za Leta zibivugaho [11] Abahagarariye Leta y’u Rwanda bavuga ko ibivugwa n’urega nta shingiro bifite kubera impamvu zikurikira: a. Ingingo ya 2, igika cya mbere, agace ka 5o y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange isobanura ufatwa nk’icyitso5 uwo ariwe. Hashingiwe kuri iyo ngingo, habaho icyitso ari uko hari uwakoze icyaha, kandi hari icyaha cyakozwe giteganywa n’amategeko. Umuntu yitwa icyitso cy’uwakoze icyaha ari uko yamufashije mu bikorwa bitegura ikorwa ry’ icyaha mbere.

5 Icyitso: umuntu wafashije uwakoze icyaha mu byagiteguye bigaragarira muri kimwe mu bikorwa bikurikira: a utuma hakorwa icyaha akoresheje igihembo, isezerano ry’igihembo, iterabwoba, agakabyo k’ubutegetsi cyangwa k’ububasha cyangwa amabwiriza agamije gukoresha icyaha; b ufasha uwakoze icyaha mu byagiteguye, mu byoroheje imikorere yacyo cyangwa mu byakinonosoye kandi yarabikoze abizi, cyangwa uwashishikaje uwakoze icyaha; c utuma undi akora icyaha akoresheje imbwirwaruhame, urusaku rushishikaza cyangwa iterabwoba, bibereye ahantu hateraniye abantu barenze babiri (2), inyandiko, ibitabo cyangwa ibindi byanditswe n’icapiro, biguzwe cyangwa bitangiwe ubuntu cyangwa byatangarijwe ahantu hateraniye abantu benshi, amatangazo amanitse cyangwa yeretswe rubanda; d uwahishe uwakoze icyaha, umufatanyacyaha cyangwa uwahishe icyitso kugira ngo ataboneka cyangwa adafatwa, umufasha kwihisha cyangwa gucika cyangwa umuha aho kwihisha cyangwa uwamufashije guhisha ibintu byakoreshejwe cyangwa byagenewe gukoreshwa icyaha; e uwahishe abizi ikintu cyangwa ibikoresho byakoreshejwe cyangwa byagenewe gukoresha icyaha; f uwiba, uhisha cyangwa wonona nkana ku buryo ubwo aribwo bwose ibintu byagombye gufasha kugenza icyaha, gutahura ibimenyetso cyangwa guhana abakoze icyaha. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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137   b. Hashingiwe kuri icyo gisobanuro, uwashakanye n’uwakoze icyaha akamubera icyitso, kimwe n’abo bafitanye amasano kugera ku gisanira cya kane iyo bamubereye icyitso, bashobora guhanwa mu buryo buteganywa n’ingingo ya 84 y’Itegeko ryavuzwe haruguru. Umushingamategeko yavuze ko urukiko rushobora kubasonera ibihano bigenewe ibyitso hashingiwe ku mikorere y’icyaha, ubwo bushishozi bwo kumenya niba basonerwa cyangwa bahanwa bukaba bwarahariwe umucamanza, ibi bikaba ntaho binyuranyije n’ingingo ya 29, agace ka kane, y’Itegeko Nshinga.

UKO URUKIKO RUBIBONA [12] Ingingo ya 84 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 rimaze kuvugwa, isobanura uburyo icyitso gihanwa; mu gika cyayo cya kane, igateganya irengayobora igihe uwabaye icyitso ari uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane (4). Icyo gika kigira giti: Icyakora, iyo abantu bavugwa mu gace ka 5 d), aka 5 e) n’aka 5 f) tw’ingingo ya 2 y’iri tegeko ari uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane (4) bashobora gusonerwa n’urukiko ibihano bigenewe icyitso. [13] Abantu bavugwa mu duce twa 5 d), 5 e) na 5 f) tw’ingingo ya 2 y’iri tegeko ni aba bakurikira: d. Uwahishe uwakoze icyaha, umufatanyacyaha cyangwa uwahishe icyitso kugira ngo ataboneka cyangwa adafatwa, umufasha kwihisha cyangwa gucika cyangwa umuha aho kwihisha cyangwa uwamufashije guhisha ibintu byakoreshejwe cyangwa byagenewe gukoreshwa icyaha; e. Uwahishe abizi ikintu cyangwa ibikoresho byakoreshejwe cyangwa byagenewe gukoresha icyaha; f. Uwiba, uhisha cyangwa wonona nkana ku buryo ubwo aribwo bwose ibintu byagombye gufasha kugenza icyaha, gutahura ibimenyetso cyangwa guhana abakoze icyaha; [14] Ibiteganyijwe mu gika cya 4 cy’ingingo ya 84, byumvikanisha ko iyo ukoze ibikorwa bivugwa mu duce twa 5 d), 5 e) na 5 f) tw’ingingo ya 2 Re KABASINGA N’UNDI

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138   tumaze kuvugwa ari uwashyingiranywe n’uwakoze icyaha cyangwa uwo bafitanye isano kugera ku rwego rwa kane (4) bashobora guhanwa cyangwa bagasonerwa ibihano. Ikibazo Kabasinga Florida yagejeje ku Rukiko, akaba ari uko umushingamategeko atamurikiye neza umucamanza ngo amenye igihe agomba guhana uwabaye icyitso uvugwa muri icyo gika cya kane cy’ingingo ya 84, n’igihe atamuhana. Agaragaza ko ibyo bibangamiye ihame ry’uko amategeko ahana agomba kuba asobanutse, atagenekereje kandi adateye urujijo, bikaba byagira ingaruka ku burenganzira bwa buri muntu ku butabera buboneye buteganywa mu ngingo ya 29 y’Itegeko Nshinga, by’umwihariko mu gace kayo ka 4. [15] Mu gusubiza iki kibazo Kabasinga Florida yagejeje ku Rukiko, ni ngombwa gusuzuma niba ibiteganyijwe mu gika cya 4 cy’ingingo ya 84 yavuzwe haruguru bidasobanutse ku buryo byabangamira uburenganzira ku butabera buboneye buteganywa mu gace ka 4 k’ingingo ya 29 y’Itegeko Nshinga imaze kuvugwa. [16] Amagambo “bashobora gusonerwa n’urukiko ibihano bigenewe icyitso yakoreshejwe mu gika cya 4 cy’ingingo ya 84, yumvikana nk’aha umucamanza ububasha bwo guhana n’ubwo gusonera ibihano, ariko ingingo ntigaragaze igihe akoresha ubwo bubasha bwo guhana, cyangwa gusonera igihano. Ibyo bishobora gutuma abantu babiri bakoze ibikorwa bimwe, bagejejwe imbere y’abacamanza babiri batandukanye, umwe ashobora guhanwa undi ntahanwe, bitewe n’uko

buri mucamanza ariwe wigenera ibyo ashingiraho (critère d’appréciation) mu kwemeza igikorwa kigize icyaha gihanwa n’igikorwa gisonerwa igihano. Ese ibi binyuranyije n’ihame ryo kudahana igihe nta tegeko ribiteganya riteganyijwe mu gace ka 4 k’ingingo ya 29 y’Itegeko Nshinga? [17] Igika cya mbere cy’ingingo ya 3 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, giteganya ko nta muntu ushobora guhanwa kubera gukora ikibujijwe cyangwa kwanga gukora igitegetswe bitari icyaha hakurikijwe amategeko y’igihugu cyangwa mpuzamahanga mu gihe byakorwaga. Ibivugwa muri iki gika, bijyanye n’ihame rusange ryemewe mu mategeko, rivuga ko nta cyaha kibaho, nta n’igihano gitangwa, iyo bitateganyijwe n’itegeko (Nullum crimen, nulla poena, sine lege = principe de la légalité des infractions et des peines). Iri ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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139   hame riboneka mu masezerano mpuzamahanga anyuranye, by’umwihariko amasezerano mpuzamahanga u Rwanda rwashyizeho umukono. [18] Ingingo ya 11,2 y’Amasezerano mpuzamahanga yerekeye uburenganzira bwa muntu, u Rwanda rwemeje ku wa 18/09/1962, ihura neza n’ingingo ya 3 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 yavuzwe mu gika kibanza6. Ihura kandi n’ingingo ya 15,1 y’Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, u Rwanda rwemeje burundu n’Itegeko No 8/75 ryo ku wa 6 Gashyantare 1975, agatangazwa mu igazeti ya Leta muri uwo mwaka7, kimwe n’ingingo ya 7,2 y’Amasezerano Nyafurika ku burenganzira bwa muntu n’ubw’abaturage8 (Charte Africaine des Droits de l’Homme et des Peuples), u Rwanda rwemeje n’Itegeko No 10/1983 ryo ku wa 01/07/1983, agatangazwa mu igazeti ya Leta yo ku wa 01/07/1983. [19] Ihame riteganyijwe mu ngingo ya 3 y’Itegeko No 68/2018 ryo ku wa 30/08/2018, ndetse no mu masezerano mpuzamahanga amaze kuvugwa, ni ryo riteganyijwe mu ngingo ya 29, agace ka 4, y’ Itegeko Nshinga, rikaba ari kimwe mu bigize uburenganzira ku butabera buboneye. Iri hame ribuza guhanira umuntu ibikorwa itegeko ritateganyije nk’ibyaha, ryasobanuwe n’abahanga mu mategeko ndetse n’inkiko zinyuranye. [20] Umuhanga mu mategeko Bertrand de Lamy, asobanura ko ihame ry’uko ibyaha n’ibihano bigomba kugenwa n’itegeko, rishingiye ku bintu bibiri by’ingenzi:

kuba itegeko ari ryo ryonyine rifite ububasha bwo kugena uburenganzira bwo guhana, no kuba iri hame ari uburyo bwo gutuma hatabaho kudafata kimwe abagomba guhanwa; buri wese agashobora kumenya imbibi z’icyemewe n’ikibujijwe (Le principe légaliste, ainsi affirmé, repose sur deux fondements particulièrement solides: l’un, politique, tenant à la souveraineté de la loi, expression de la volonté générale, et qui, seule, a la légitimité permettant d’asseoir le droit de punir; l’autre, plus

6 Nul ne sera condamné pour des actions ou omissions qui, au moment où elles ont été commises, ne constituaient pas un acte délictueux d'après le droit national ou international. 7Nul ne sera condamné pour des actions ou omissions qui ne constituaient pas un acte délictueux d'après le droit national ou international au moment où elles ont été commises……. 8 Nul ne peut être condamné pour une action ou une omission qui ne constituait pas, au moment où elle a eu lieu, une infraction légalement punissable. Re KABASINGA N’UNDI

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140   philosophique, fait de la légalité criminelle le moyen d’assurer la mise en œuvre du libre arbitre, d’éviter l’arbitraire et de garantir l’égalité devant la répression en avertissant chacun des frontières du permis et de l’interdit)9. [21] Umuhanga mu mategeko Christine Santerre asobonura ko, ihame ry’uko ibyaha n’ibihano bigomba kugenwa n’itegeko, risaba ko itegeko rigena icyaha n’ibikigize byose, ni ukuvuga igikorwa kibujijwe n’igihano (ce principe de la légalité des délits et des peines suborne l’existence d’une infraction à un texte de loi, lequel doit prévoir l’ensemble des composantes de celle-ci, c’est-à-dire la conduite prohibée et la peine)10. Asobanura kandi ko iryo hame rishingiye ku bintu bibiri: icya mbere ni ugufasha umuturage kumenya ibikorwa bibujijwe n’ingaruka z’ibihano igihe bitubahirijwe. Icya kabiri ni ugushyira imbibi ku bubasha ntavogerwa bw’abashinzwe gushyira mu bikorwa amategeko, no kubuza ko amategeko adasobanutse aha inkiko ububasha bugari mu gusobanura itegeko (Deux fondements de ce principe: le premier vise à formuler au citoyen un avertissement raisonnable afin qu’il soit avisé des conduites proscrites et des conséquences pénales en cas du non-respect de la loi. La clarté et la précision du texte de loi exigées par le principe légaliste assurent ainsi au justiciable une juste connaissance des interdits pénaux. Le second fondement vise à

limiter le pouvoir discrétionnaire des personnes chargées de l’application de la loi. Il s’agit d’éviter que des textes flous laissent aux tribunaux un vaste pouvoir d’interprétation)11. [22] Muri urwo rwego kandi, Urukiko rw’Ikirenga rwa Canada rwasobanuye ko itegeko ridasobanutse rituma umuturage atamenya ko ibyo agiye gukora bihanwa. Rituma kandi akazi k’abashinzwe kurishyira mu bikorwa kagorana, kimwe n’akazi k’abacamanza igihe bagomba kwemeza ko icyaha cyakozwe; rikanatuma habaho impungenge ko abashinzwe kurishyira mu bikorwa bagira ububasha bwinshi budafite imbibi (une règle de droit

9 Bertrand de Lamy (Professeur de Droit à L’Université de Toulouse I), Dérives et évolution du principe de la légalité en droit pénal français : contribution à l’étude des sources du droit pénal français par Diffusion numérique : 4 mars 2010, no2 (https://id.erudit.org/iderudit/039334ar) 10 Santerre Christine, Étude franco-canadienne du principe légaliste: le processus qualitatif et interprétatif du texte pénal. In: Revue internationale de droit comparé. Vol. 68 N°4, 2016, p.4. 11 Ibid., p.6-7. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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141   imprécise empêche le citoyen de se rendre compte qu’il s’aventure sur un terrain où il s’expose à des sanctions pénales. De même, elle complique la tâche des responsables de son application et des juges lorsqu’ils sont appelés à déterminer si un crime a été commis. Elle suscite également la crainte que les responsables de son application disposent d’un pouvoir discrétionnaire trop grand)12. [23] Urwo Rukiko rwasobanuye kandi ko kuba amategeko ahana agomba kuba asobanutse bishingira ku ihame ry’uko abaturage bagomba kumenya mbere y’igihe icyo babujijwe, kandi ububasha ntavogerwa bw’abashyira mu bikorwa amategeko bukagira aho bugarukira. Itegeko ryemezwa ko rinyuranyije n’Itegeko Nshinga iyo ridasobanutse ku buryo ntawe ushobora kumva icyo rishatse kuvuga hakurikijwe ibishingirwaho mu isesengura ry’amategeko (La théorie de l’imprécision repose sur la primauté du droit, en particulier sur les principes voulant que les citoyens soient raisonnablement prévenus et que le pouvoir discrétionnaire en matière d’application de la loi soit limité. L’avertissement raisonnable aux citoyens comporte un aspect formel - la connaissance même du texte – et un aspect de fond - la conscience qu’une certaine conduite est assujettie à des restrictions légales. … La théorie de l’imprécision peut donc se résumer par

la proposition suivante: une loi sera jugée d’une imprécision inconstitutionnelle si elle manque de précision au point de ne pas constituer un guide suffisant pour un débat judiciaire, c’est-à-dire pour trancher quant à sa signification à la suite d’une analyse raisonnée appliquant des critères juridiques)13. [24] Urukiko rurinda Iremezo ry’Itegeko Nshinga rwo mu Bufaransa narwo rwasobanuye ko Umushingamategeko agomba gusobanura ibyaha mu buryo bwumvikana kandi budateye urujijo, kugira ngo hataba gufata ibyemezo bidafite icyo bishingiyeho (…. qu’il en résulte la nécessité pour le législateur de définir les infractions en termes suffisamment clairs et précis pour exclure l’arbitraire)14.

12 Canadian Fondation for Children, Youth and the Law c. Canada (Procureur Général), [2004] 1 S.C.R. 76, 2004 SCC 4, Note 14, Par. 16. 13 R. c. Nova Scotia Pharmaceutical Society, 9 Juillet 1992, no 22473, p.3-4. 14 Cons. const., 20 janv. 1981, n° 80-127 DC. Lire en ligne: (https://www.doctrine.fr/d/CONSTIT/1981/CONSTEXT000017665953). Re KABASINGA N’UNDI

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142   [25] Rwasobanuye kandi ko Umushingamategeko agomba kwandika itegeko mu buryo umucamanza, usabwa kudasobanura itegeko rihana mu buryo bwagutse, adafata icyemezo kizagaragara nk’aho kidafite icyo gishingiyeho (le législateur doit rédiger la loi « dans des conditions qui permettent au juge, auquel le principe de légalité impose d'interpréter strictement la loi pénale, de se prononcer sans que son appréciation puisse encourir la critique d'arbitraire)15. [26] Mu bisobanuro bitangwa n’abahanga mu mategeko ndetse n’ibyemezo by’inkiko binyuranye ku bijyanye n’ihame ry’uko ibyaha n’ibihano bigomba kugenwa n’itegeko, riteganyijwe mu ngingo ya 29 agace ka 4 y’ Itegeko Nshinga, humvikanamo ibitekerezo by’ingenzi bikurikira: a. Itegeko niryo rigena icyaha (igikorwa gihanwa) n’ibikigize byose, ni ukuvuga igikorwa kibujijwe n’igihano; b. Si inshingano y’umucamanza kugena ibikorwa bigize icyaha bigomba guhanwa, ahubwo ibyo ni inshingano y’umushingamategeko; c. Itegeko rihana rigomba kwandikwa mu buryo busobanutse kandi butarimo urujijo, kugirango hatabaho gufata ibyemezo bigaragara nk ‘aho bidashingiye ku bintu bisobanutse, kandi bitareba abantu bose mu buryo bumwe (pour éviter l’arbitraire); d. Itegeko rigomba kwandikwa ku buryo buri wese ashobora kumenya imbibi z’icyemewe n’ikibujijwe, n’ingaruka z’ibihano igihe akoze ikibujijwe, kugirango ashobore kucyirinda (predictability). [27] Urukiko ruhuje ibimaze kuvugwa n’ibiteganyijwe mu ngingo ya 84, igika cya 4, y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, rusanga: a. Iyi ngingo ivuga ko umucamanza ashobora gusonera igihano kigenewe icyitso uwashyingiranywe n’uwakoze icyaha cyangwa

15 Déc. n° 96-377 DC du 16 juillet 1996, cons. No 3 et s., citée par Bertrand de Lamy (Professeur de Droit à L’Université de Toulouse I), Cahiers du Conseil Constitutionnel No 26 (Dossier la Constitution et le droit Pénal)- Aout 2009, p.

12.

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143   uwo bafitanye isano kugera ku rwego rwa kane (4), ariko ntigaragaze imyitwarire igize icyaha ku bamaze kuvugwa ishobora gutuma bahanwa nk’ibyitso, n’imyitwarire ishobora gutuma haba ubusonerwe bw’igihano. b. Kuba itegeko ritagena imyitwarire ihanirwa, ni ukuvuga ibikorwa bigize icyaha, bituma umucamanza ariwe wigenera impamvu zatuma ahana cyangwa asonera umuntu igihano, kandi bitari mu nshingano ze, ahubwo ari inshingano z’Umushingamategeko. c. Ibyo bishobora gutuma kandi abacamanza batandukanye bafata mu buryo butandukanye abantu bakoze ibikorwa bimwe/bagize imyitwarire imwe, kuko itegeko ritasobanuye mu buryo bwumvikana kandi budateye urujijo ushobora guhanwa n’ushobora gusonerwa igihano. d. Abantu bavugwa mu ngingo ya 84, igika cya 4, badashobora kumenya mbere y’igihe, bahereye ku byanditse mu itegeko, imyitwarire ibujijwe bagomba kwirinda kugirango itabaviramo guhanwa, kuko igenwa na buri mucamanza mu bushishozi bwe. [28] Urukiko rusanga, hashingiwe ku bisobanuro bimaze gutangwa, igika cya 4 cy’ingingo ya 84 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange kitubahirije ihame ry’uko ibyaha n’ibihano bigomba kugenwa n’itegeko, bityo kikaba kibangamiye ihame ry’uburenganzira ku butabera buboneye riteganyijwe mu ngingo ya 29 agace ka kane y’Itegeko Nshinga. Urukiko rurasanga icyo gika nta gaciro gifite hashingiwe ku biteganywa n’ingingo

ya 3 y’Itegeko Nshinga. [29] Harebwe amateka y’iyi ngingo, bigaragara ko Itegeko –Teka N° 21/77 ryo ku wa 18 Aout 1977 rishyiraho igitabo cy’amategeko ahana ryahinduwe n’Itegeko Ngenga No 01/2012/OL ryo ku wa 02/05/2012, mu ngingo yaryo ya 257, ryateganyaga ko uzahisha umuntu azi neza ko yakoze icyaha cy'ubugome cyangwa icyaha gikomeye, cyangwa azi ko ashakishwa n’ubucamanza kubera icyo cyaha, cyangwa uzamuhungisha ngo adafatwa cyangwa ataboneka cyangwa uzamufasha mubyo kwihisha cyangwa gucika, azahanwa nk'icyitso cy'icyaha gikulikiranywe. Iyo ngingo yateganyaga kandi ko abatabihanirwa ari uwashakanye na nyiri icyaha cy'ubugome cyangwa gikomeye, ababyeyi be, abavandimwe be cyangwa abo bashyingiranye kugarukira ku rwego rwa kane rukubiyemo. Iyo ngingo yaje guhindurwa Re KABASINGA N’UNDI

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144   n’Itegeko Ngenga Nº 01/2012/OL ryo ku wa 02/05/2012 rishyiraho igitabo cy’amategeko ahana mu ngingo yaryo ya 478. Iyo ngingo yagiraga iti: Mu bihe byateganyijwe mu ngingo ya 47716 y’iri tegeko ngenga, urukiko rushobora gusonera igihano cyari gikwiye abafitanye isano n’uwakoze icyaha, uwo bashyingiranywe, ababyeyi be cyangwa abo mu muryango we kugeza ku rwego rwa kane. [30] Mu ivugurura ry’igitabo cy ‘amategeko ahana ryakozwe mu mwaka wa 2018, iyo ngingo ntiyahindutse cyane. Mu nyandiko Urukiko rwabonye, y’ikiganiro cyatanzwe n’umukozi wa Komisiyo ishinzwe ivugurura ry’amategeko ku mushinga w’Itegeko ryo mu 2018 riteganya ibyaha n’ibihano muri rusange rivugurura Itegeko Ngenga Nº 01/2012/OL ryo ku wa 02/05/2012 rishyiraho igitabo cy’amategeko ahana, basobanuraga ko igishya kiri mu mushinga ari uko uwashyingiranywe n’uwakoze icyaha adasonerwa buri gihe igihano iyo yabaye icyitso cy’uwo bashyingiranywe. Iyo nyandiko yavugaga ko asonerwa gusa iyo yabimuhishe (bagomba kuba barashatse kuvuga « yamuhishe »), yahishe ibyo yibye cg yononnye ibimenyetso byari gutuma hagenzwa icyaha cyakozwe n’uwo bashyingiranywe. Mu bindi bihe (utuma hakorwa icyaha akoresheje igihembo, utanga ibikoresho bigamije gukoreshwa icyaha, uwashishikarije gukora icyaha, utuma undi akora icyaha akoresheje imbwirwaruhame), uwashyingiranywe wabaye icyitso ntasonerwa. Ibikorwa inyandiko yavugaga ko byasonerwa ni nabyo bigaragara mu duce twa 5 d), 5 e) na 5 f) twavuzwe mu gika cya 2 cy’uru rubanza, tw’ingingo ya 2 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 ryavuzwe haruguru; ariko ingingo yakomeje kwandikwa nk’uko yari isanzwe imeze mu itegeko ryavuguruwe. Ibivugwa muri iyo

16 Umuntu wese, uretse uwakoze icyaha cyangwa icyitso cye: 1° uhisha abizi, ibintu cyangwa ibikoresho byakoreshejwe cyangwa byagenewe gukoreshwa icyaha cy’ubugome cyangwa icyaha gikomeye, kijyanye n’umudendezo w’igihugu, ibikoresho cyangwa inyandiko byabonetse bikomotse kuri bene icyo cyaha cy’ubugome cyangwa gikomeye; 2° ushwanyaguza, wiba, uhisha cyangwa uhindura nkana inyandiko zose zashoboye gufasha kugenzura icyaha cy’ubugome cyangwa gikomeye, gutahura ibimenyetso cyangwa guhana abakoze icyaha kijyanye n’umudendezo w’igihugu; ahanwa nk’uwakoze icyaha cyo guhisha nk’uko kivugwa mu ngingo ya 326 y’iri Tegeko Ngenga. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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145   nyandiko bisa kandi n’ibigaragara mu mategeko ahana y’ibihugu bitandukanye nka Vanuatu17, Leta ya Nevada18, Cameroun19,…

Urukiko rusanga, niba ibikubiye muri iyo nyandiko aribyo byari bigamijwe hashyirwaho igika cya kane cy’ingingo ya 84, byaragombaga kwandikwa ku buryo busobanutse. [31] Urukiko ruratanga inama ko ingingo ya 84 igika cya 4 yakwandikwa neza ikagaragaza, mu buryo busobanutse, icyo umushingamategeko yari agamije ayishyiraho, igahuzwa n’ibiteganyijwe mu ngingo ya 29 agace ka 4 y’Itegeko Nshinga.

17 Art.34. Accessory after the fact: [66] An accessory after the fact shall mean a person who, knowing or having reasonable cause to suspect that another person has committed a criminal offence, shelters such person or his accomplice from arrest or investigation, or has possession of or disposes of anything taken, misappropriated or otherwise obtained by means of the offence or used for the purpose of committing the offence.

[67] Subsection (1) shall have no application to any ascendant, descendant, sibling or the spouse of the person sheltered. [68] An accessory after the fact shall be punished as a principal offender. 18 NRS 195.030 Accessories: [67] Every person who is not the spouse or domestic partner of the offender and who, after the commission of a felony, destroys or conceals, or aids in the destruction or concealment of, material evidence, or harbors or conceals such offender with intent that the offender may avoid or escape from arrest, trial, conviction or punishment, having knowledge that such offender has committed a felony or is liable to arrest, is an accessory to the felony.

2. Every person who is not the spouse, domestic partner, brother or sister, parent or grandparent, child or grandchild of the offender, who, after the commission of a gross misdemeanor, harbors, conceals or aids such offender with intent that the offender may avoid or escape from arrest, trial, conviction or punishment, having knowledge that such offender has committed a gross misdemeanor or is liable to arrest, is an accessory to the gross misdemeanor………... 19 SECTION 100: Accessory after the Fact: [71] An accessory after the fact shall mean a person who after the commission of a felony or misdemeanour shelters an offender or his accessories from arrest or from Investigation, or who has custody of or disposes of anything taken, misappropriated or otherwise obtained by means of the offence. [72] This Section shall not apply as between husband and wife. Re KABASINGA N’UNDI

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146   A.2. Kumenya niba kubuza kugabanya ibihano kubera impamvu nyoroshyacyaha nk’uko biteganyijwe mu ngingo ya 92 n’ingingo ya 133 igika cya 3 z’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange binyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga. a. Ibisobanuro bitangwa na Kabasinga Florida [32] Kabasinga Florida n’umwunganira bavuga ko ingingo ya 92 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange20, n’ingingo ya 133 igika cya gatatu y’iryo Tegeko21, binyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga, kubera impamvu zikurikira: a. Izo ngingo uko ari 2 zinyuranyije n’ingingo ya 29 kuko zituma umuntu uhanirwa icyaha cya Jenoside cyangwa cyo gusambanya umwana utarageza ku myaka 14 atabona ubutabera buboneye, mu gihe adashobora kugabanyirizwa igihano kabone n’ubwo haba hari impamvu nyoroshyacyaha. b. Uwahamwe n’icyaha giteganyijwe n’imwe muri izo ngingo bimwima uburenganzira bwo kugabanyirizwa igihano mu gihe hari impamvu nyoroshyacyaha, ndetse bikamwima uburenganzira bwo kujuririra igahano gusa mu gihe yahamwe n’icyaha, bikaba rero bibangamiye uburenganzira bw’uregwa bwo guhabwa ubutabera buboneye, kuko butangirira mu iperereza, bukageza umuntu ahamwe n’icyaha agahabwa igihano. c. Kuba umuntu yabuzwa kimwe mu bigize inzira zimaze kuvugwa, aba yimwe ubutabera n’itegeko ryagombaga kumurengera. Ibi bikaba byaremejwe n’Urukiko rw’Ikirenga rw’u Rwanda rwifashishije inyandiko z’abahanga ndetse n’ibyemezo by’inkiko zo mu bindi bihugu zasuzumye ikibazo gifitanye isano n’iki, aho rwagize ruti:” Urukiko rusanga mu manza nshinjabyaha,

20 Umuntu wese ukoze kimwe mu bikorwa bivugwa mu ngingo ya 91 y’iri tegeko (iyi ngingo itanga igisobanuro cy’icyaha cya Jenoside) aba akoze icyaha. Iyo abihamijwe n’urukiko ahanishwa igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha. 21 Iyo gusambanya umwana byakorewe ku mwana uri munsi y’imyaka cumi n’ine (14), igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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147   uburenganzira ku butabera buboneye butangirana n’ibikorwa by’iperereza, bugakomereza ku bikorwa by’ikurikiranacyaha, iby’iburanisha n’itangwa ry’ibihano ku byaha biteganyijwe n’amategeko ahana. Bivuze ko n’ibirebana n’isuzumwa ry’impamvu nyoroshyacyaha n’ibihano biri mu gice cy’iburanisha, nabyo bigomba kubahiriza amahame agize ubutabera buboneye kuri izo ngingo”. d. Iyo urebye ingingo ya 49, igika cya mbere, y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, usangamo ibyo umucamanza akurikiza mu gutanga igihano22, ku buryo kunyuranya nabyo byaba ari ukunyuranya n’ibigize uburenganzira ku butabera buboneye mu itangwa ry’igihano. e. Mu gusesengura ingingo ya 92 na 133 igika cya 3, usanga ububasha bw’umucamanza bugarukira gusa ku kureba niba uregwa ahamwa n’icyaha, kuko igihano cyo kiba giteganyijwe n’itegeko, ibi bikaba bivuguruza ingingo ya 49 iteganya ibyo umucamanza ashingiraho atanga igihano. N’ubwo ibyaha bivugwa mu ngingo zombi ari ibyaha bikomeye kandi bikwiye koko guhanwa ku buryo bukomeye, ntihabura impamvu nyoroshyacyaha zatuma uwabikoze agabanyirizwa ibihano. f. N’ubwo igihugu cyiyemeje gukumira no kurwanya Jenoside, icyo cyaha kiramutse kigaragaye ku munyarwanda cyangwa umunyamahanga, ubwe akishyikiriza ubutabera, cyangwa se mu gihe akurikiranywe agafasha inzego z’iperereza kumenya abacuze uwo mugambi batari bazwi, ntiyabura

kugabanyirizwa igihano kubera umusanzu aba atanze mu butabera. Icyaha cya Jenoside gikorwa rwihishwa ku buryo kubona abatangabuhamya bigorana, umucamanza bikaba bitamworohera kumenya ukuri. g. Ku bireba icyaha cyo gusambanya umwana uri munsi y’imyaka 14, n’ubwo byumvikana ko ari icyaha abantu benshi bumva ko kitakwihanganirwa, n’umucamanza uca bene izo manza aba yumva uburemere bwazo, ku buryo bidakwiye gukuraho ko hashobora kubaho impamvu zabanjirije icyaha, izagikurikiye cyangwa

22 Umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo. Re KABASINGA N’UNDI

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148   izagiherekeje, zagabanya ubukana bwacyo ku buryo uwagikoze yagabanyirizwa igihano mu bushishozi bw’Urukiko. h. Izi ngingo ziniga kandi ubwisanzure bw’umucamanza bwo gushyira mu gaciro mu gihe cyo kugena igihano, zikanabangamira ubwigenge bwe mu guca imanza zitabera, kuko zimubuza kugereranya ibyatuma atanga igihano gito cyangwa kinini. Guha umucamanza igihe cyo gutekereza ku guhamya umuntu icyaha cyangwa kumugira umwere, ukamubuza gutekereza ku gihano gikwiranye n’ibikorwa byakozwe, ni ukumwambura ubwisanzure no kwambura ababuranyi uburyo bashyiriweho bwo kubona ubutabera buboneye. i. Izi ngingo zinaburizamo ubwigenge bw’umucamanza buteganywa n’ingingo ya 4 n’iya 5 z’Itegeko Nº 09/2004 ryo ku wa 29/04/2004 ryerekeye imyitwarire mu kazi k’ubucamanza23. Ibi byashimangiwe n’Urukiko rw’Ikirenga mu rubanza RS/INCONST/SPEC 00003/2019/SC, mu gika cya 35, aho rwagize ruti: “Ihame ry’ubwigenge bw’umucamanza mu kazi ke, rijyana n’ihame ry’ubwigenge bw’Urwego rw’Ubucamanza. Rifatwa nk’ubwisanzure umucamanza afite bwo kuburanisha no guca imanza mu nzira n’uburyo biteganywa n’amategeko, akabikora nta gitutu icyo aricyo cyose cyaba icy’inzego za Leta, n’icy’abandi ». j. Ubwigenge bw’umucamanza bwasobanuwe no mu rubanza R. v. Beauregard, rwaciwe n’Urukiko rw’Ikirenga rwa Canada, mu magambo akurikira: « The core of the principle of judicial independence is the complete liberty of the judge to hear and decide the cases that come before the court; no outsider, be it Government, pressure group, individual or even another judge should interfere, or attempt to interfere, with the way in which a judge conducts a case and makes a decision”.

23 Umucamanza yigenga mu kazi ke. Asuzuma, mu bwisanzure, ibirego yashyikirijwe kandi akabifataho ibyemezo, atitaye ku bamushyiraho igitugu. Mu manza yaregewe, umucamanza agomba kwirinda ikintu cyose cyatuma afata ibyemezo byaba binyuranyije n’imiburanishirize yagenwe n’amategeko. Ategetswe guca urubanza akurikije amategeko. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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149   [33] Ashingiye ku mpamvu zimaze kuvugwa, Kabasinga Florida asaba Urukiko rw’Ikirenga kwemeza ko ingingo ya 92 n’iya 133 igika cya 3 zinyuranyije n’Itegeko Nshinga, rukanategeka ko zivanwaho. b. Ibisobanuro bitangwa na Niyomugabo Ntakirutimana [34] Niyomugabo Ntakirutimana n’abamuhagarariye basobanura ko kuba ingingo ya 133 igika cya 3 y’itegeko ryavuzwe haruguru iteganya igihano ntayegayezwa ku cyaha cyo gusambanya umwana utarageza ku myaka 14, kabone n’iyo haba hari impamvu nyoroshyacyaha, byazatuma atabona ubutabera buboneye yemererwa n’Itegeko Nshinga mu ngingo yaryo ya 29 mu rubanza afite mu Rukiko rw’Ubujurire. Bavuga ko muri urwo rubanza akurikiranyweho icyaha cyo gusambanya umwana utarageza ku myaka 14, inkiko zikaba zidashobora kumugabanyiriza igihano kuko umucamanza azitiwe n’ingingo ya 133 igika cya 3. [35] Niyomugabo Ntakirutimana n’abamuhagarariye bongeraho ko iyi ngingo ikwiye gukurwaho kuko idaha umucamanza ubwinyagamburiro bwo kuba yagabanya igihano, ndetse ikaba inyuranye n’ihame ry’uko abantu bose bareshya imbere y’amategeko bakaba bagomba gufatwa kimwe. Ibindi bavuga bihura n’ibyagarutsweho na Kabasinga Florida. c. Icyo Intumwa za Leta zibivugaho [36] Abahagarariye Leta y’u Rwanda bavuga ko basanga nta mpamvu yo kubyisobanuraho kuko Urukiko rw’Ikirenga rwabifasheho icyemezo mu rubanza RS/INCONST/SPEC 00003/2019/SC, mu bika byarwo bya 3924 na 4025, ndetse runatanga inama ku zindi ngingo zifite ikibazo kimwe ariko zitaregewe.

24 Igika cya 39 hashingiwe ku bisobanuro bitanzwe mu bika bibibanziriza iki, ibiteganywa n’ingingo ya 133 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, binyuranye n’ingingo ya 151,5 y’Itegeko Nshinga iteganya ko abacamanza bakora umurimo wabo w’ubucamanza mu bwigenge, kuko babujijwe gushingira ku mpamvu nyoroshyacyaha batanga igihano gikwiye. 25 Igika cya 40: hari izindi ngingo ziteganya ibihano bidashobora kugabanywa, Urukiko rukaba nta cyemezo rwazifataho kuko zitaregewe. Leta yazisuzuma ikareba niba zidakwiye guhindurwa kugirango zihuzwe n’ibivugwa muri uru rubanza. Re KABASINGA N’UNDI

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150  

UKO URUKIKO RUBIBONA [37] Urukiko rurasanga ikibazo gisa n’iki cyarasuzumwe mu rubanza RS/INCONST/SPEC 00003/2019/SC rwaciwe ku wa 04/12/2019, mu kirego Kabasinga Florida yari yashyikirije uru Rukiko arusaba kwemeza ko ingingo ya 133, agace kayo ka 4 karebana no gusambanya umwana bigakurikirwa no kubana nk’umugabo n’umugore, inyuranyije n’ingingo ya 29 n’iya 151 z’Itegeko Nshinga. Itandukaniro rihari gusa, ni uko ubu Kabasinga Florida na Niyomugabo Ntakirutimana baregera ingingo ya 133 igika cya 3, n’ingingo ya 92 ku bireba Kabasinga Florida, ariko ibibazo bagaragaza ni bimwe, aribyo kuba izo ngingo zinyuranyije n’amahame y’ uburenganzira ku butabera buboneye, n’ubwigenge bw’umucamanza mu kugena igihano. [38] Muri urwo rubanza, Urukiko rwasanze ibiteganywa n’ingingo ya 133 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, binyuranye na rimwe mu mahame agize uburenganzira ku butabera buboneye rivuga ko umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo, rwemeza ko inyuranye n’ingingo ya 29 y’Itegeko Nshinga. [39] Urukiko rwasanze kandi, ibiteganywa n’ingingo ya 133 y’Itegeko Nº 68/2018 ryo ku wa

30/08/2018 ko iyo gusambanya umwana byakurikiwe no kubana nk’umugabo n’umugore, igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, binyuranyije n’ingingo ya 151, 50 y’Itegeko Nshinga iteganya ko abacamanza bakora umurimo wabo w’ubucamanza mu bwigenge, kuko babujijwe gushingira ku mpamvu nyoroshyacyaha batanga igihano gikwiye. [40] Mu gika cya 40 cy’urwo rubanza, Urukiko rwagaragaje ko hari izindi ngingo ziteganya ibihano bidashobora kugabanywa, ariko rukaba ntacyo rwazivugaho kuko zitaregewe; rutanga inama ko Leta yazisuzuma, zigahindurwa kugira ngo zihuzwe n’ibivugwa muri urwo rubanza. Uru Rukiko rurasanga ingingo ya 92 y’Itegeko No 68/2018 ryo ku wa 30/08/2018, igice cyayo kigira kiti kidashobora kugabanywa kubera impamvu ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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151   nyoroshyacyaha”; n’ingingo ya 133 igika cya 3, agace kavuga ko iyo gusambanya umwana byakorewe ku mwana uri munsi y’imyaka cumi n’ine (14), igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, ziri mu zivugwa mu gika cya 40 cy’urubanza RS/INCONST/SPEC 00003/2019/SC. Urukiko rusanga rero, uduce tw’izo ngingo tumaze kuvugwa, natwo tunyuranyije n’amahame y’uburenganzira ku butabera buboneye n’ubwigenge bw’umucamanza mu kugena igihano, hashingiwe ku bisobanuro byatanzwe mu rubanza RS/INCONST/SPEC 00003/2019/SC bitari ngombwa kugarukaho kuko ikibazo kivugwaho ari kimwe, bityo tukaba tunyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga. [41] Urukiko ruributsa inama yari yatanzwe mu rubanza RS/INCONST/SPEC 00003/2019/SC rwaciwe ku wa 04/12/2019, ivuga ko izindi ngingo ziteganya ibihano bidashobora kugabanywa, Urukiko rutagize icyo ruvugaho kuko zitaregewe, Leta yazisuzuma zigahindurwa kugira ngo zihuzwe n’ibivugwa muri urwo rubanza. A.3. Kumenya niba ibivugwa mu ngingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ko “Umuntu wese uhimba, ukoresha cyangwa ukwirakwiza mu buryo ubwo ari bwo bwose impapuro zivunjwamo amafaranga, aba akoze icyaha”, binyuranyije n’ingingo ya 29 y’Itegeko Nshinga a. Ibisobanuro bitangwa na Kabasinga Florida [42] Kabasinga Florida n’umwunganira batanga ibisobanuro bikurikira: a. Ingingo ya 27126 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ifite ibikorwa bitatu kandi buri cyose kikaba kigize icyaha ukwacyo. Ibyo bikorwa ni uguhimba impapuro mvunjwafaranga, gukoresha impapuro mvunjwafaranga, no gukwirakwiza impapuro mvunjwafaranga.

26 “Umuntu wese uhimba, ukoresha cyangwa ukwirakwiza mu buryo ubwo ari bwo bwose impapuro zivunjwamo amafaranga, aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’imyaka itatu (3) ariko kitarenze imyaka itanu (5) n’ihazabu y’amafaranga y’u Rwanda yikubye inshuro kuva kuri ebyiri (2) kugeza ku icumi (10) z’agaciro k’amafaranga y’amahimbano”. Re KABASINGA N’UNDI

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152   b. Igikorwa cya mbere kigize icyaha cyo guhimba impapuro mvunjwafaranga nta kibazo giteye kuko guhimba inyandiko iyo ari yo yose ari icyaha. Ibikorwa bindi bibiri nibyo byanditse mu buryo bubangamira Itegeko Nshinga, kuko gukoresha gusa impapuro mvunjywafaranga atari icyaha. Umushingamategeko akaba yaragombaga gutandukanya abakoresha impapuro mvunjwafaranga zihimbye kandi babizi, n’abazikoresha mu buryo bwemewe n’amategeko. c. Imyandikire y’iyi ngingo isa n’ibuza ikoreshwa ry’impapuro mvunjwafaranga mu Rwanda, ndetse n’ikwirakwiza ryazo, hakaba hakwiye gutandukanywa uwazikwirakwije mu buryo bunyuranyije n’amategeko n’uwabikoze mu nyungu z’ikigo akorera. Mu bikorwa bigize iki cyaha kandi, haburamo ubushake bwo gukora icyaha (intention de nuire). Inyandiko zitandukanye z’abahanga mu mategeko zigaragaza ko kugira ngo habeho icyaha, uwagikoze agomba kuba yagize umutima mubi wo kwangiza cyangwa gukora ibikorwa bitemewe, bigamije kubuza umudendezo sosiyete, azi neza ko icyo akoze gifite ingaruka mbi ku wo gikorewe, ari byo byitwa dol spécial. d. Hashingiwe ku ngingo ya 2, agace ka mbere, y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ryavuzwe haruguru, mu gutanga inyito y’icyaha umushingamategeko aba akwiye kugaragaza igikorwa avuga ko kigize icyaha. Iyo ngingo ivuga ko icyaha ari igikorwa kibujijwe n’itegeko, cyangwa kwanga gukora igitegetswe ku buryo bihungabanya umutekano w’

abantu. e. Ingingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ibangamiye ingingo ya 29 y’Itegeko Nshinga, kuko urukiko rutatanga ubutabera buboneye mu gihe ibikorwa bigize icyaha bitagaragaza icyo bibangamiyeho sosiyete. [43] Ashingiwe ku mpamvu zimaze kuvugwa, Kabasinga Florida asaba Urukiko kwemeza ko ingingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 29 y’Itegeko Nshinga, ikaba yakurwa mu mategeko y’u Rwanda cyangwa ikandikwa ukundi.

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153   b. Icyo Intumwa za Leta zibivugaho [44] Abahagarariye Leta y’u Rwanda bavuga ko nta kibazo kiri mu myandikire y’ingingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 kubera impamvu zikurikira: a. Guhimba impapuro mvunjwafaranga, gukoresha izo mpapuro mvunjwafaranga zahimbwe, no gukwirakwiza izo mpapuro mvunjwafaranga zahimbwe mu buryo ubwo aribwo bwose, biba bigize icyaha. Impapuro mvunjwafaranga zifite uburyo zikoreshwamo bwemewe n’amategeko, kunyuranya nabyo akaba aribyo bigize icyaha giteganywa n’ingingo ya 271 y’Itegeko ryavuzwe haruguru. Gukoresha impapuro mvunjwafaranga no kuzikwirakwiza mu buryo buteganywa n’itegeko, bikaba bitashyirwa mu itegeko riteganya ibyaha n’ibihano. b. Ingingo ya 48 y’Itegeko N° 48/2017 ryo ku wa 23/09/2017 rigenga Banki Nkuru y’u Rwanda, iteganya ko iyi Banki ariyo ifasha mu gukora no gushyira ku isoko inyandiko mvunjwafaranga za Leta, bikaba bidakorwa n’umuntu ku giti cye. Iyo hagize ubikora aba akoze icyaha kibangamiye sosiyete nyarwanda nk’uko biteganywa mu ngingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange. c. Kuvuga ko iyo ngingo inyuranyije n’ingingo ya 29 y’Itegeko Nshinga sibyo, kuko ibigize icyaha aribyo kuba icyaha cyagambiriwe, cyashyizwe mu bikorwa kandi gihanwa n’amategeko, bigomba kuba byuzuye kugirango umuntu afatwe nk’uwakoze icyaha. Kuvuga rero ko mu bigize icyaha giteganywa n’ingingo ya 271 yavuzwe haruguru, haburamo ubushake, sibyo kuko ujya guhimba, gukoresha cyangwa gukwirakwiza impapuro mvunjwafaranga, aba yabigambiriye akanabishyira mu bikorwa.

UKO URUKIKO RUBIBONA [45] Interuro ya mbere y’Ingingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 igira iti: umuntu wese uhimba, ukoresha cyangwa ukwirakwiza mu buryo ubwo ari bwo bwose impapuro zivunjwamo amafaranga, aba akoze icyaha. Re KABASINGA N’UNDI

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154   [46] Kabasinga Florida avuga ko iyo usomye iyi ngingo, usanga umushingamategeko ataratandukanyiye abakoresha impapuro mvunjwafaranga zihimbye kandi babizi, n’abazikoresha mu buryo bwemewe n’amategeko. [47] Iyi ngingo iboneka mu cyiciro cya mbere cy’umutwe wa kane w’ Itegeko Nº 68/2018 ryo ku wa 30/08/2018, cyitwa kwigana no guhindura ibimenyetso by’amafaranga. Inyito y’umutwe wa kane ni ibyaha bihungabanya ubwizere bw’igihugu, naho inyito y’ingingo ya 271 ikaba guhimba impapuro zivunjwamo amafaranga, kuzikoresha cyangwa kuzikwirakwiza. Ibi bihujwe n’ibikubiye mu nteruro ya mbere y’ingingo ya 271, birumvikanisha ko icyo umushingamategeko yashatse guhana, ari icyaha cyo guhimba impapuro zivunjwamo amafaranga, ugakoresha cyangwa ugakwirakwiza izo mpapuro zivunjwamo amafaranga zahimbwe. Koko rero, ntabwo umushingamategeko yari guteganya mu bikorwa bihanwa, igikorwa cyo gukoresha no gukwirakwiza impapuro zivunjwamo amafaranga, zakozwe mu buryo bwubahirije amategeko. [48] Urukiko rwarebye uko ingingo zihana icyaha gisa n’iki mu bindi bihugu zanditse, rusanga hari amategeko agaragaza mu buryo butomoye ko hahanwa guhimba impapuro zivunjwamo amafaranga, gukoresha no gukwirakwiza izo mpapuro zivunjwamo amafaranga zahimbwe. Ibyo bihugu ni nka Burkinafaso27, Gabon28, Sénégal29, Cote d’ivoire30( muri ibi Bihugu

27 Article 253, al 1 code pénal de 1996: Est puni des peines prévues aux articles 250, 251 et 252, selon les distinctions qui y sont portées, quiconque participe à l'émission, l'utilisation, l'exposition, la distribution, l'importation de signes monétaires contrefaits, falsifiés, altérés ou colorés ». 28 Art. 230 code pénal de 2019: [100] Quiconque aura contrefait, falsifié, altéré ou détruit des billets de banque ou pièces de monnaie ayant cours légal au Gabon, ou participé à l’émission ou à l’exposition desdites pièces ou billets contrefaits, falsifiés ou altérés ou à leur introduction sur le territoire gabonais, sera puni de la réclusion criminelle à perpétuité ». 29 Article 120, al. 1 code penal de 1965: [101] Quiconque aura participé à l'émission, l'utilisation, l'exposition, la distribution, l'importation ou l'exportation de signes monétaires contrefaits, falsifiés, altérés ou colorés sera puni des peines prévues aux articles ci-dessus, selon les distinctions qui y sont portées ». ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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155   byose, hari ingingo ihana uhimba, hakaba n’indi yihariye ihana ukoresha cyangwa ukwirakwiza ibyahimbwe ari nayo yerekanywe hano). [49] Urukiko rurasanga ikibazo kigaragazwa na Kabasinga Florida ku bijyanye n’ingingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, kidakwiye gushakirwa mu kuba yaba inyuranyije n’Itegeko Nshinga, ahubwo cyaba ari ikibazo cy’imyandikire ishobora kunozwa kugira ngo yumvikane kurushaho. Urukiko rukaba rusanga rero, iyi ngingo itanyuranyije n’ingingo ya 29 y’Itegeko Nshinga. Urukiko ruratanga ahubwo inama ko mu gihe cyo kuvugurura itegeko, iyi ngingo yakwandikwa mu buryo bwumvikana kurushaho ku bayikoresha. B. Ingingo Kabasinga Florida avuga ko ibangamiye ihame ry’ ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru. a. Kumenya niba ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 38 y’Itegeko Nshinga a. Ibisobanuro bitangwa na Kabasinga Florida [50] Kabasinga Florida n’umwunganira bavuga ko ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’Itegeko Nshinga bashingiye ku mpamvu zikurikira: a. Ibigize icyaha kivugwa mu ngingo ya 256 ni ugutangaza ibitekerezo ugamije kuyobya umucamanza cyangwa umutangabuhamya, ariko iyo ngingo ntisobanura aho ibyo bitekerezo bitangarizwa. Ntibisobanutse niba bigomba gutangazwa imbere mu rubanza, nyamara ibyo umucamanza ashingiraho aca urubanza ari ibintu bidatangazwa na rubanda, umuntu ku giti cye cyangwa ibitangazamakuru, kuko ashingira ku nyandiko n’ibindi bimenyetso afite muri dosiye. Mu mahame ashingirwaho mu guca

30 Article 293-2, al. 1 code penal de 1981: Est passible des peines prévues ci-dessus selon les distinctions susvisées, celui qui participe à l'émission, l'utilisation, l'exposition, la distribution, l'importation ou l'exportation des signes monétaires contrefaits, falsifiés, altérés ou colorés ». Re KABASINGA N’UNDI

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156   imanza, umucamanza aca urubanza adashingiye ku byo aruziho, yaba ibyo yasomye cyangwa yumvise bitangazwa, ibyo bigashimangira ko adashobora kuyobywa n’ibyatangajwe mu buryo ubwo ari bwo bwose bitavugiwe mu iburanisha. b. Ingingo ya 151, 5 y’Itegeko Nshinga iteganya ko abacamanza bakurikiza itegeko kandi bakora umurimo wabo mu bwigenge, batavugirwamo n’ubutegetsi cyangwa ubuyobozi ubwo ari bwo bwose. Kuba Itegeko Nshinga riteganya ko umucamanza atavugirwamo n’ubutegetsi cyangwa ubuyobozi, byumvikana ko n’umuturage atamuvugiramo. c. Ku bijyanye no kuba ibyatangajwe byayobya umutangabuhamya, ntibyashoboka harebwe igisobanuro cy’ubuhamya giteganyijwe n’ingingo ya 62 y’ Itegeko N° 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo. Iyo ngingo iteganya ko ubuhamya ari ibivugwa mu rukiko n’umuntu wabibonye cyangwa wabyumvise ubwe ku byerekeye ikiburanwa. Niba rero ubuhamya ari ibyo umuntu yiboneye cyangwa yiyumviye ubwe, umushingamategeko ntakwiye guterwa impungenge n’uko hari umuntu uzumva ibintu bitangazwa na rubanda cyangwa na radio ngo abikoreshe mu butabera nk’ubuhamya. d. Kubuza abantu kugira ibyo batangaza mu itangazamakuru cyangwa mu biganiro bitewe n’uko bumva ibyabaye, byaba bibangamiye ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buteganyijwe mu ngingo ya 38 y’Itegeko Nshinga. e. Ingingo ya 256 y’Itegeko

ryavuzwe haruguru ikumira buri muntu kuvuga cyangwa gutanga igitekerezo cye ku gikorwa cyabaye, mu gihe kiri gukurikiranwa mu nkiko, kugira ngo bitazitwa ko yari agamije kuyobya umucamanza, kandi nyamara uwo mucamanza ari we ukwiye kwirinda gutwarwa cyangwa gushingira ku byo yumvise ahandi hatari mu iburanisha cyangwa muri dosiye. f. Iyi ngingo ibangamira n’itangazamakuru kuko ibikorwa byinshi bigize ibyaha cyangwa se bikurikiranwa mu nkiko bikunze kwandikwaho n’itangazamakuru. Umunyamakuru watangaza inkuru ku kibazo kiri mu nkiko, ashobora kutagira ubwisanzure buhagije ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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157   mu gihe nta buryo bwo kumenya ibyitwa ko biyobya umucamanza cyangwa umutangabuhamya. g. Iyi ngingo yatuma kandi abayobozi ndetse n’inzego z’umutekano zirinda gutanga ibiganiro bifite aho bihuriye n’ibikorwa bishobora gukurikiranwa mu nkiko, ndetse bishobora no kubuza abakorera abandi ubuvugizi gutangaza ndetse no kugaragaza uko bumva ibintu kugira ngo bitazitwa ko bari bagamije kuyobya umucamanza cyangwa abatangabuhamya. h. Kuba umuturarwanda yatangaza uko atekereza ibintu bifite aho bihuriye n’ibibazo biri mu nkiko, ndetse n’itangazamakuru uko ryabitangaza kose, ntibyatuma umucamanza cyangwa umutangabuhamya bahindura umurongo bakwiye gufata ku mwanzuro batanga cyangwa ku buhamya batanga, kandi si ngombwa ko ibyatangajwe n’abandi bantu bihura n’icyemezo cy’urukiko cyangwa n’ubuhamya butangwa. Urega atanga urugero ku rubanza rwatambutse mu itangazamakuru, n’abantu bakarutangaho ibitekerezo bitandukanye, aho ibitangazamakuru byavugaga ko itsinda ry’abakobwa bakubise mugenzi wabo, bagamije kumwica, bakanamwangiza imyanya ndangagitsina. Nyamara mu rubanza hakaba nta na hamwe byagaragaye ko uwo mukobwa yangijwe imyanya ndangagitsina. [51] Kabasinga Florida n’umwunganira bavuga ko bashingiye ku mpamvu zavuzwe haruguru, basanga ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’ingingo ya 38 y’Itegeko Nshinga, bakaba

basaba Urukiko ko yakurwa mu mategeko ahana ibyaha mu Rwanda. b. Icyo Intumwa za Leta zibivugaho [52] Abahagarariye Leta y’u Rwanda bavuga ko ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 idateye impungenge, kuko utangaje inkuru ku rubanza ruri mu rukiko ariko rutaracibwa adafatwa nk’ushaka kuyobya, keretse bigaragajwe n’inzego zishinzwe kugenza ibyaha ko aribyo yari agamije. [53] Bavuga ko ntaho iyo ngingo inyuranyije n’ingingo ya 38 y’Itegeko Nshinga, kuko itavuga abanyamakuru, kandi nabo bakaba basanzwe Re KABASINGA N’UNDI

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158   bagaragaza ibitekerezo byabo ku manza zikiburanishwa ntibakurikiranweho icyaha cyo gushaka kuyobya umutangabuhamya cyangwa umucamanza, kuko biba bigaragara ko ataricyo kigamijwe. Urugero rw’urubanza rw’itsinda ry’abakobwa bakubise mugenzi wabo hagatangazwa ibintu byinshi mu itangazamakuru bitagira aho bihuriye n’ukuri, rugaragaza ko ingingo ya 256 yavuzwe itanyuranyije n’iya 38 y’Itegeko Nshinga kuko ibitari ukuri abanyamakuru batangaje, bitafashwe nko kuyobya umucamanza cyangwa abatangabuhamya mu gihe atari cyo cyari kigamijwe hatangazwa izo nkuru.

UKO URUKIKO RUBIBONA [54] Ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko umuntu wese utangaza ibitekerezo agamije kuyobya abatangabuhamya cyangwa icyemezo cy’umucamanza mbere y’uko urubanza rucibwa, aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kuva ku mwaka umwe (1) kugeza ku myaka ibiri (2) n’ihazabu y’amafaranga y’u Rwanda kuva kuri miliyoni imwe (1.000.000 FRW) kugeza kuri miliyoni ebyiri (2.000.000 FRW). [55] Icyaha giteganyijwe mu ngingo imaze kuvugwa, kiri mu byaha bivugwa mu cyiciro cya 5 cy’umutwe wa 3 w’Itegeko Nº 68/2018 ryo ku wa 30/08/2018, cyerekeye gutambamira imigendekere myiza y’ubutabera. Ibyaha bigamije gutambamira imigendekere myiza y’ubutabera bihabwa inyito zitandukanye bitewe n’ibihugu. Mu bihugu bikoresha common law31,

31 In common law jurisdictions, contempt of court has traditionally been classified as either in facie curiae (in front of the court) or ex facie curiae (outside the court). Examples include yelling in the court room, publishing matters which may prejudice the right to a fair trial (“trial by media”), or criticisms of courts or judges which may undermine public confidence in the judicial system (“scandalizing the court”) ……… The common law doctrine of contempt of court does not exist in civil law jurisdictions in such a broad, encompassing sense, but there are undoubtedly functional equivalents, particularly in matters relating to freedom of expression; Background Paper on Freedom of Expression and Contempt of Court for the Internationnal Seminar Promoting Freedom of Expression with three specialized international mandates, London, United Kingdom, 29-30 November 2000, p 1-2 (https://www.article19.org/data/files/pdfs/publications/freedom-of-expression-and- internet-regulation.pdf ). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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159   hari ibyo bita contempt of court bigaragara mu mategeko y’u Rwanda n’ubwo byose bidahabwa iryo zina, bisobanurwa mu byiciro bitatu bukurikira: a. Ibyaha bikorewe mu rukiko, birimo imyitwarire ituma iburanisha ritagenda neza, bikabangamira imigendekere myiza y’ubutabera. [contempt in the face of the court (contempt in facie curiae), which comprises conduct that deliberately disrupts or obstructs court proceedings and is prejudicial to the course of justice)]32. Ibi byafatwa nk’ibyaha bibereye mu iburanisha (délits d’audience) bivugwa mu ngingo ya 80 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. b. Ibyaha byo gutesha agaciro urukiko, gutangaza ibintu bitari byo ku rukiko cyangwa ku mucamanza bishobora gutuma abantu batera icyizere urwego rw’ubucamanza (scandalizing the court, making or publishing untrue allegations about a court or judge that would undermine public confidence in the judiciary)33. Bene ibi byaha biboneka mu Itegeko Nº 68/2018 ryo ku wa 30/08/2018, mu cyiciro cy’ibyaha byitwa gutesha agaciro ubutabera no gusagarira abakora mu nzego z’ubutabera. c. Ibyaha byo kwivanga mu migendekere myiza y’ubutabera, hakoreshejwe gutangaza ibirebana n’urubanza rukiburanishwa mbere y’uko ricibwa (sub judice contempt34, publishing prejudicial material about pending court proceedings that would interfere with the administration of justice35). Ibiteganyijwe mu ngingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018, bihura n’ibivugwa muri iki cyiciro.

32 Law Reform Commission of Ireland, Contempt of Court and other Offences and Torts Involving the Administration of justice, 2016, p. 11 (https://www.lawreform.ie/news/issues-paper-on-contempt-of-court-and-other- offences-and-torts-involving-the-administration-of-justice.644.html) 33 Law Reform Commission of Ireland, Contempt of Court and Other Offences and Torts Involving the Administration of Justice, op. cit, p. 11. 34 Sub judice contempt”, or contempt in connection with pending proceedings, relates to publications concerning pending proceedings that are intended to interfere with the administration of justice”; Ibid., p. 11. 35Ibid., p.

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160   [56] Nyuma y’ibi bisobanuro rusange, Urukiko rurasuzuma niba ibivugwa mu ngingo ya 256 yavuzwe haruguru bibangamiye ihame ry’ ubwisanzure bwo gutangaza ibitekerezo riteganyijwe mu ngingo ya 38 y’Itegeko Nshinga. Iyi ngingo igira iti: ubwisanzure bw’itangazamakuru, ubwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru buremewe kandi bwubahirizwa na Leta. Ubwisanzure bwo kugaragaza ibitekerezo n’ubwo guhabwa amakuru ntibugomba kubangamira ituze rusange rya rubanda n’imyifatire mbonezabupfura, ukurengera urubyiruko n’abana, n’uburenganzira bw’umwenegihugu bwo kugira icyubahiro n’agaciro, ubwo kutagira uwivanga mu mibereho ye bwite n’iy’umuryango we. Uko ubwo bwisanzure bukoreshwa n’iyubahirizwa ryabwo biteganywa n’amategeko. [57] Muri urwo rwego, hifashishijwe inyandiko zinyuranye, hararebwa niba ihame ry’ubwisanzure bwo gutangaza ibitekerezo ari ihame ndakuka (absolu), cyangwa niba ari ihame rifite imbibi rigarukiraho(limitations), izo arizo n’uburyo zisobanurwa n’izindi nkiko kimwe n’abahanga mu mategeko, hanyuma hasuzumwe niba ibiteganyijwe mu ngingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 birebwa cyangwa bitarebwa n’ izo mbibi. [58] Ihame ry’ubwisanzure bwo gutangaza ibitekerezo ryagiye rigarukwaho n’amasezerano mpuzamahanga anyuranye u Rwanda rwashyizeho umukono akinjizwa mu rwego rw’amategeko Iguhugu kigenderaho, by’umwihariko Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, mu ngingo yayo ya 1936.

36 Art. 19:

b) Nul ne peut être inquiété pour ses opinions.

c) Toute personne a droit à la liberté d’expression; ce droit comprend la liberté de rechercher, de recevoir et de répandre des informations et des idées de toute espèce, sans considération de frontières, sous une forme orale, écrite, imprimée ou artistique, ou par tout autre moyen de son choix. d) L’exercice des libertés prévues au paragraphe 2 du présent article comporte des devoirs spéciaux et des responsabilités spéciales. Il peut en conséquence être soumis à certaines restrictions qui doivent toutefois être expressément fixées par la loi et qui sont nécessaires:

Au respect des droits ou de la réputation d’autrui; A la sauvegarde de la sécurité nationale, de l’ordre public, de la santé ou de la moralité publique. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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161   [59] Nk’uko bigaragara mu ngingo ya 38 y’Itegeko Nshinga kimwe no mu ngingo ya 19 y’Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, ubwisanzure bwo gutangaza ibitekerezo si ihame ndakuka; rifite imbibi. Ingingo ya 38 y’Itegeko Nshinga igaragaza uburenganzira iryo hame ritagomba kubangamira, ikongeraho ko uburyo ubwo bwisanzure bukoreshwa n’iyubahirizwa ryabwo bigenwa n’amategeko. Ingingo ya 19,3 y’Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, iteganya ko ubwisanzure bwo gutangaza ibitekerezo bugira ibyo bugomba kubahiriza, bukaba bugomba kugira aho bugarukira mu buryo buteganywa n’itegeko kandi buri ngombwa mu rwego rwo kubahiriza uburenganzira bw’abandi. [60] Hakurikijwe aya masezerano mpuzamahanga, kugabanya ubwisanzure bwo gutangaza ibitekerezo bigomba kuba biteganyijwe n’itegeko, bikaba bigamije imwe mu mpamvu zifite ireme zivugwa mu mu ngingo ya 19 (3), kandi biri ngombwa mu rwego rwo kurengera iyo mpamvu (Under the ICCPR, restrictions must meet a strict three-part test37. First, the interference must be provided for by law. Second, the interference must pursue one of the legitimate aims listed in Article 19 (3). Third, the interference must be necessary to secure that aim). Ibi byanagarutsweho mu mahame ya SIRACUSA yerekeye imbibi n’irengayobora ku biteganyijwe

mu masezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, mu ngingo yayo ya 10 (Whenever a limitation is required in the terms of the Covenant to be "necessary," this term implies that the limitation…… pursues a legitimate aim, and is proportionate to that aim)38 [61] Mu burenganzira bw’abandi buvugwa mu ngingo ya 19, 3 (a) nk’imwe mu mpamvu zifite ireme ishobora gutuma habaho gushyira imbibi ku bwisanzure bwo gutangaza ibitekerezo, humvikanamo uburenganzira ku butabera buboneye, burimo n’ubureganzira ku rubanza ruboneye (The “rights of others” referred to in Article 1 9(3) (a) undoubtedly includes

37 See Mukong v. Cameroon, views adopted by the UN Human Rights Committee on 21 July 1994, No.458/1991, para. 9.7. 38 Background Paper on Freedom of Expression and Contempt of Court for the Internationnal Seminar Promoting Freedom of Expression with three specialized international mandates, op. cit., p.

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162   rights linked to the administration of justice, such as the right to a fair trial and the presumption of innocence)39. [62] Ibijyanye n’imbibi zishyirwa ku bwisanzure bwo gutangaza ibitekerezo mu rwego rwo kurengera uburenganzira ku butabera buboneye, byagiye bisobanurwa n’izindi nkiko mu buryo bukurikira: a. Mu rubanza Cullen v. Toibin rwaciwe n’Urukiko rw’Ikirenga rwo muri Ireland, hemejwe ko uburenganzira bwo gutangaza ibitekerezo buteganywa n’Itegeko Nshinga ry’icyo Gihugu, butari ndakuka. Bukaba bushobora kutubahirizwa mu rwego rwo kurengera uburenganzira ku butabera buboneye. Urwo rubanza rusobanura kandi ko inkuru zitangajwe mu gihe urubanza rukirimo kuburanishwa, zishobora kubangamira uburenganzira ku rubanza ruboneye; kubera iyo mpamvu, bikaba byaba ngombwa kugabanya ubwisanzure bwo gutangaza ibitekerezo hagamijwe kurengera uburenganzira ku rubanza ruboneye no kwimakaza ubutabera buboneye (The right to freedom of expression is also protected by Article 40.6.1° of the Constitution of Ireland. This right is not absolute, however, and is subject to limitation. For example, the right may be restricted so as to uphold the right to a fair trial of an accused person and to protect the administration of justice. In cases where a prejudicial publication has been made, this clearly has the potential to impede an accused person’s right to a fair trial. Therefore, it may

be necessary to restrict the right to freedom of expression so as to protect the right to a fair trial and to maintain the administration of justice. Freedom of the press can, however, only be restricted where this is necessary for the administration of justice)40 b. Mu rubanza Kelly v O’Neill41 rwaciwe n’Urukiko rw’Ikirenga rwa Ireland, Urukiko rwasobanuye ko ubwisanzure bwo gutangaza ibitekerezo atari ndakuka, ko bushobora gushyirwaho imbibi mu

39 SIRACUSA Principles on the Limitation and Derogation of Provisions in the International Covenant on Civil and Political Rights, Annex, UN Doc E/CN.4/1984/4 (1984).

40 Cullen v Toibín [1984] ILRM 577 at 582, refered to in Contempt of Court and Other Offences and Torts involving the Administration of Justice, op. cit., p. 53. 41 1999] IESC 81, [2000] 1 IR 354, at 374. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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163   manza zirebana no kubangamira imigendekere myiza y’ubutabera (the court stated that the protection of freedom of expression is not absolute and may, …..., be subject to limitation in line with public order and the common good, which applies to cases concerning contempt). c. Na none mu rubanza DPP v Independent Newspapers (Irl) Ltd,42 rwaciwe n’urwo Rukiko, hasobanuwe ko mu manza zirebana n’ibyaha byo kwivanga mu migendekere myiza y’ubutabera, ikibazo ari ukumenya niba ibyatangajwe byari bigamije kwivanga mu migendekere myiza y’ubutabera, cyangwa gutuma abantu bakeka ko habaye kwivanga ( the Supreme Court (Dunne J) explained that the test for sub judice contempt is whether the material published was intended to interfere with the administration of justice, or created the perception of such interference). Naho mu rubanza Attorney-General for England and Wales v Times Newspapers Ltd rwaciwe n’Urukiko rw’Ubujurire mu Bwongereza, hasobanuwe ko imanza zirebana n’ibyaha byo kwivanga mu migendekere myiza y’ubutabera, ari uburyo bwo gukumira imanza ziciriwe mu itangazamakuru; itangazamakuru rikaba ritagomba kuvuga ku manza zikiburanishwa mu buryo bushobora kuyobya abatangabuhamya cyangwa abaca imanza (Sub judice contempt developed as another means to protect the administration of justice, by preventing a “trial by media”. The media should not attempt to “prejudge” the issues in

a certain case in a way that would influence would-be witnesses or jurors)43. d. Mu rubanza Worm v. Austria44, Urukiko rw’Umuryango w’Ubumwe bw’u Burayi ku bijyanye n’uburenganzira bwa muntu, rwasobanuye ko kutubahiriza ubwisanzure bwo gutangaza amakuru byari ngombwa mu rwego rwo kurengera uburenganzira ku butabera buboneye, no kwimakaza icyizere rubanda bagomba kugira mu migendekere y’ubutabera (the interference with freedom of expression was “necessary in a democratic society” in order to

42 [2005] IEHC 353, [2006] 1 IR 366, at paragraph 34. 43 Attorney-General for England and Wales v Times Newspapers Ltd [1974] AC 273 at 300; refered to in Contempt of Court and Other Offences and Torts involving the Administration of Justice, op. cit, p. 52. 44 29 August 1997, Application 22714/93, 25 EHRR 454, par.50. Re KABASINGA N’UNDI

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164   protect the right to a fair trial and to maintain public confidence in the administration of justice……). e. Mu rubanza Sunday Times v. United Kingdom45. Urukiko rw’Umuryango w’Ubumwe bw’u Burayi ku bijyanye n’uburenganzira bwa muntu rwasobanuye kandi ko, mu gihe ibibazo biri mu rubanza bivuzwe mu buryo bugamije gutuma abantu babyifatiraho umwanzuro mbere y’uko urubanza rucibwa, bishobora gutuma batakaza icyizere bafitiye inkiko (If the issues arising in litigation are ventilated in such a way to lead the public to form its own conclusion thereon in advance, it may lose its respect for and confidence in the courts). f. Urukiko rw’Ubujurire rwa New Zealand, mu rubanza Gisborne Herald Co. Ltd. v. Solicitor General46, rwasobanuye ko igihe ubwisanzure bwo gutangaza ibitekerezo n’uburenganzira ku rubanza ruboneye bidashobora kubahirizwa byombi, igikwiye ari ukuba hagabanyijwe ubwisanzure bwo gutangaza ibitekerezo kugirango hashobore kubaho urubanza ruboneye (…The present rule is that, where on conventional analysis freedom of expression and fair trial rights cannot both be fully assured, it is appropriate in our free and democratic society to temporarily curtail freedom of media expression so as to guarantee a fair trial). g. Urukiko rw’Ikirenga rwa Canada, rwasobanuye ko icyemezo cyo kubuza gutangaza inkuru gishobora gufatwa iyo ari ngombwa mu rwego rwo gukumira ko habaho kubangamira mu buryo bugaragara kandi bukomeye imigendekere myiza y’urubanza, kandi icyo cyemezo kikaba kiri buramire ibirenze ingaruka cyagira ku bo gifatiwe (…. A publication ban should only be ordered when: (a) Such ban is necessary in order to prevent a real and substantial risk to the fairness of the trial, because reasonably available alternative measures will not prevent the risk; and

45The Sunday Times v. United Kingdom, 26 April 1979, Series A No. 30, 14 EHRR 229, par. 63. 46 [1995] 3 NZLR 563; refered to in Background Paper on Freedom of Expression and Contempt of Court for the Internationnal Seminar Promoting Freedom of Expression with three specialized international mandates, o. cit., p.

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165   (b) The salutary effects of the publication ban outweigh the deleterious effects to freedom of expression of those affected by the ban)47. h. Muri Leta Zunze Ubumwe z’Amerika, ububasha bwo guhana icyaha cyo kwivanga mu migendekere myiza y’ubutabera hakoreshejwe gutangaza ibitekerezo bukoreshwa gake cyane. Umurongo rusange ni uko icyo cyaha gihanwa igihe hari impungenge ko habaho kubangamira mu buryo bugaragara kandi bukomeye imigendekere myiza y’ubutabera (the power of the courts to punish for contempt by publication is extremely limited. The general rule is that a publication cannot be punished for contempt unless there is a “clear and present danger” to the administration of justice48. The test requires that “the substantive evil must be extremely serious and the degree of imminence extremely high before utterances can be punished)49. Uretse muri Leta Zunze Ubumwe z’Amerika na Canada, hari ibindi Bihugu byemeje ko kugirango habeho gukurikirana icyaha cyo kwivanga mu migendekere myiza y’ubutabera, ibyatangajwe bigomba kuba bibangamiye mu buryo bugaragara kandi bukomeye imigendekere y’urubanza. Ibyo ni nka England and Wales (the test for sub judice contempt in section 2(2) of the Contempt of Court Act 1981 is that there is “a substantial risk that the course of justice in the proceedings in question will be seriously impeded or prejudiced”); New Zealand (the test for “publication” is whether there is a “real risk” that the publication will interfere with the right to a fair trial50); na South Africa (the Supreme Court of Appeal held that “a publication will be unlawful, and thus susceptible to

47 Dagenais v. Canadian Broadcasting Corp., No 23403, 1994: January 24, 1994, December 8, P.5. 48 Bridges v. California, 314 US 252 (1941); Pennekamp v. Florida, 328 US 331 (1946) Craig v. Harney 331 US 367 (1946); Wood v. Georgia 370 US 375 (1962). 49 Bridges v. California, Ibid., p. 263. 50 New Zealand Law Commission, Issues Paper on Contempt in Modern New Zealand (IP36 2014) at paragraph 4.9 (https://www.lawcom.govt.nz/sites/default/files/projectAvailableFormats/NZLC%20I P36.pdf). Re KABASINGA N’UNDI

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166   being prohibited, only if the prejudice that the publication might cause to the administration of justice is demonstrable and substantial and there is a real risk that the prejudice may occur if the publication takes place)51. [63] Mu bimaze kugaragazwa biteganyijwe n’Itegeko Nshinga, Amasezerano mpuzamahanga, hamwe n’ibisobanuro byagiye bitangwa by’umwihariko n’inkiko ku bijyanye n’imbibi zemewe ku ihame ry’ubwisanzure bwo gutangaza ibitekerezo, humvikanamo ibintu by’ingenzi bikurikira: a. Ubwisanzure bwo gutangaza ibitekerezo si ihame ndakuka; rifite imbibi; b. Imbibi ku ihame ry’ubwisanzure bwo gutangaza ibitekerezo zigomba kugenwa n’itegeko; c. Gushyira imbibi ku bwisanzure bwo gutangaza ibitekerezo bigomba kuba ari ngombwa mu rwego rwo kubahiriza uburenganzira bw’abandi, kandi bigamije impamvu zifite ireme. Mu burenganzira bw’abandi bufatwa nk’imwe mu mpamvu zifite ireme, harimo uburenganzira ku butabera buboneye, burimo n’uburenganzira ku rubanza ruboneye; d. Bigomba kandi kuba ari ngombwa mu rwego rwo kurengera iyo mpamvu; e. Gushyira imbibi ku bwisanzure bwo gutangaza ibitekerezo bigomba no kuba ari ngombwa mu rwego rwo kwimakaza icyizere rubanda bagomba kugira mu migendekere y’ubutabera; f. Ibyatangajwe ku rubanza rukiburanishwa si ko byose bikurikiranwa. Biba ngombwa gukurikirana icyaha cyo kwivanga mu migendekere myiza y’ubutabera, mu rwego rwo kurengera uburenganzira ku rubanza ruboneye, iyo ibyatangajwe bibangamiye

51 South Africa Supreme Court of Appeal: The NDPP v Media 24 Limited & others and HC Van Breda v Media 24 Limited & others (425/2017) [2017] ZASCA 97 (21 June 2017), at para.37; and South Africa Supreme Court of Appeal: Midi Television v Director of Public Prosecutions (Western Cape) 2007 (3) SA 318 (SCA) at para 19.

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167   mu buryo bugaragara kandi bukomeye imigendekere myiza y’urubanza. [64] Urukiko, ruhuje ibi bitekerezo by’ingenzi n’ibiteganywa mu ngingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, mu rwego rwo gusuzuma niba ibyo iteganya birebwa cyangwa bitarebwa n’imbibi zishyirwa ku bwisanzure bwo gutangaza ibitekerezo, rusanga: a. Ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ishyira imbibi ku bwisanzure bwo gutangaza ibitekerezo iyo ibyo bitekerezo bigamije kuyobya abatangabuhamya cyangwa icyemezo cy’umucamanza mbere y’uko urubanza rucibwa. b. Umuntu utangaza ibitekerezo agambiriye kuyobya umutangabuhamya cyangwa icyemezo cy’umucamanza, aba agamije kubangamira imigendekere myiza y’ubutabera n’uburenganzira ku rubanza ruboneye. c. Kubangamira imigendekere myiza y’ubutabera n’uburenganzira ku rubanza ruboneye, ari imwe mu mpamvu zifite ireme zishobora gutuma biba ngombwa gushyira imbibi ku bwisanzure bwo gutangaza ibitekerezo. Urukiko rusanga icyakora, ibitekerezo byose byatangajwe ku rubanza rukiburanishwa bitakurikiranwa hashingiwe ku biteganywa n’iyi ngingo, kuko kugirango bikurikiranwe, hagomba kugaragazwa ko uwabitangaje yari agambiriye kuyobya kandi ko ibyatangajwe bibangamiye mu buryo bugaragara kandi bukomeye imigendekere myiza y’urubanza. [65] Ku bijyanye n’ibivugwa na Kabasinga Florida ko umucamanza aca urubanza

ashingiye ku byo afite muri dosiye, akaba adashobora kuyobywa n’ibyatangajwe mu buryo ubwo ari bwo bwose bitavugiwe mu iburanisha, Urukiko rurabisubiza rwifashishije izindi manza zagize icyo zibivugaho. Hari inkiko zagaragaje ko umucamanza adashobora kuyobywa n’ibyatangajwe, ariko hakaba n’izindi zavuze ko bishoboka. [66] Imanza zagaragaje ko umucamanza adashobora kuyobywa n’ibyatangajwe zirimo: Re KABASINGA N’UNDI

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168   a. Urubanza rwaciwe n’Urukiko Rukuru rwo mu Bwongereza, Vine Products Ltd. v. MacKenzie & Co. Ltd52, rwavuze ko abacamanza b’umwuga baba bafite amahugurwa ahagije ku buryo, mu gihe bafata icyemezo, badashobora kuyobywa n’ibyatangajwe ku rubanza (It has generally been accepted that professional judges are sufficiently well equipped by their professional training to be on their guard against allowing [a prejudging of the issues] to influence them in deciding the case). b. Urubanza Akinrinsola v. Attorney-General of Anambra State53 rwaciwe n’Urukiko rwo muri Nigeria, rukemeza ko ibifatwa nk’icyaha cyo kwivanga mu migendekere myiza y’ubutabera mu rubanza rurimo abacamanza batari ab’umwuga, ari gake byafatwa bityo mu rubanza rurimo abacamanza b’umwuga (a statement that was regarded as contempt in a jury trial would rarely be contempt in a trial by judge-alone). c. Urubanza Nebraska Press Association v. Hugh Stuart54, aho Urukiko rw’Ikirenga rwa Amerika rwemeje ko, icyemezo cyafashwe n’umucamanza w’Urukiko rwo hasi cyo guhagarika inyandiko y’itangazamakuru ku rubanza rwari rukiburanishwa ku mpamvu y’uko cyayobya abacamanza (batari ab’umwuga), ntacyo gishingiyeho (the American Supreme Court vacated a prior- restraint order passed by the trial Judge in a multiple murder case while that case was pending, on the ground that the view of the trial Judge that Jurors are likely to be influenced by the press publications, was speculative). d. Urubanza Attorney General v. BBC55, rwaciwe n’Urukiko rw’Ubujurire rwo mu Bwongereza, umacamanza akavuga ko abacamanza b’umwuga bahuguwe badashobora kuyobywa ku buryo bworoshye n’ibyatangajwe (Lord Denning in the Court of Appeal

52 1965] 3 All ER 58, refered to in Background Paper on Freedom of Expression and Contempt of Court for the Internationnal Seminar Promoting Freedom of Expression with three specialized international mandates, op.cit., p. 11. 53 (1980) 2 NCR 17, refered to in Background Paper on Freedom of Expression and Contempt of Court for the Internationnal Seminar Promoting Freedom of Expression with three specialized International Mandates p.11. 54 Nebraska Press Association v. Hugh Stuart: (1976) 427 US 539. 55 Attorney General v. BBC: 1981 A.C 303 (HL), p.312 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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169   had observed that professionally trained Judges are not easily influenced by publications). [67] Imanza zagaragaje ko umucamanza ashobora kuyobywa n’ibyatangajwe zirimo izi zikurikira: a. Urubanza Reliance Petrochemicals v. Proprietor of Indian Express56 rwaciwe n’Urukiko rw’Ikirenga rwo mu Buhinde, rwemeza ko nta tandukaniro hagati y’umucamanza w’umwuga n’utari uw’umwuga ku bijyanye no kuba bayobywa n’ibyatangajwe ku rubanza rukiburanishwa (No distinction is, in our judgment, warranted that comment on a pending case or abuse of a party may amount to contempt when the case is triable with the aid of a Jury and not when it is triable by a Judge or Judges). b. Ibisobanuro byatanzwe na Justice Frankfurter (concurrent opinion) mu rubanza John D. Pennekamp v. State of Florida57 rwaciwe n’Urukiko rw’Ikirenga rwo muri Amerika: - Ubucamanza ntibushobora gukora neza mu gihe itangazamakuru ryakora ibintu bigamije kubangamira urubanza ruburanishwa (The Judiciary could not function properly if what the press does is reasonably calculated to disturb the judicial judgment in its duty and capacity to act solely on the basis of what is before the Court). - Nta mucamanza wagombye kuyobywa, abizi, n’ibindi bitari ibyo yabonye cyangwa yumvise mu Rukiko. Icyakora, abacamanza nabo ni abantu bashobora kuyobywa bidaturutse ku bushake bwabo, akazi kabo kakaba katagombye kubangamirwa n’ibitangazwa n`abadafite icyo bitayeho. Ikiba kigamijwe mu guhana icyaha cyo kwivanga mu migendekere myiza y’ubutabera, si ukurengera umucamanza nk’umuntu ahubwo ni ukurengera umurimo akora (No Judge fit to be one is likely to be influenced consciously, except by what he sees or hears in Court and by what is judicially appropriate for his deliberations.

56 Reliance Petrochemicals v. Proprietor of Indian Express : 1988(4) SCC 592. 57 John D. Pennekamp v. State of Florida (1946) 328 US 331. Re KABASINGA N’UNDI

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170   However, Judges are also human and we know better than did our forbears how powerful is the pull of the unconscious and how treacherous the rational process ... and since Judges, however stalwart, are human, the delicate task of administering justice ought not to be made unduly difficult by irresponsible print. The power to punish for contempt of court is a safeguard not for Judges as persons but for the functions which they exercise. It is a condition of that function - indispensable in a free society - that in a particular controversy pending before a court and waiting judgment, human beings, however strong, should not be torn from their moorings of impartiality by the undertone of extraneous influence. In securing freedom of speech, the Constitution hardly meant to create the right to influence Judges and Jurors". c. Mu rubanza Attorney General v. BBC: 1981 A.C 303 (HL)58 rwavuzwe haruguru, Lord Dilhorne ntiyemeranyijwe n’igitekerezo cya Lord Denning cy’uko abacamanza b’umwuga badashobora kuyobywa n’ibyatangajwe, asobanura ko bidashobora kubayobya babishaka, ariko ko nta muntu ushobora kuvana mu bwenge bwe ibyo yabonye, yumvise cyangwa yasomye, bishobora kumuyobya atabigizemo ubushake (It is sometimes asserted that no Judge will be influenced in his Judgment by anything said by the media and consequently that the need to prevent the publication of matter prejudicial

to the hearing of a case only exists where the decision rests with laymen. This claim to judicial superiority over human frailty is one that I find some difficulty in accepting. Every holder of a Judicial Office does his utmost not to let his mind be affected by what he has seen or heard or read outside the Court and he will not knowingly let himself be influenced in any way by the media, nor in my view will any layman experienced in the discharge of Judicial duties. Nevertheless, it should, I think, be recognized that a man may not be able to put that which he has seen, heard or read entirely out of his mind and that he may be subconsciously affected by it).

58 Attorney General v. BBC: 1981 A.C 303 (HL), p. 335 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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171   [68] Ibyavuzwe na Justice Frankfurter na Lord Dilhorne byagiye binagarukwaho na zimwe muri Komisiyo zishinzwe kuvugurura amategeko, zikongeraho ko guhana icyaha cyo kwivanga mu migendekere myiza y’ubutabera binagamije kurengera uburyo abaturage babona ukutabogama mu ibyemezo bifatwa n’abacamanza: a. Komisiyo ishinzwe kuvugurura amategeko ya New South Wales muri Australia yasobanuye ko umucamanza ashobora kuyobywa atabizi – n’ibyo yabonye, yumvise cyangwa yasomye -, kandi ko ari ngombwa gukumira ikibazo cyo kuba abantu batekereza ko umucamanza yabogamye (first, it is always possible that a Judicial officer may be subconsciously influenced; and secondly, it is just as important to protect the public perception of Judges' impartiality as to protect against risk of bias)59. b. Komisiyo ishinzwe kuvugurura amategeko muri Canada nayo yasobanuye ko n’ubwo muri rusange abacamanza badashobora kugira ikibayobya, ariko ko hadakwiye kwirengagizwa ko byanashoboka, kandi guhana icyaha cyo kwivanga mu migendekere myiza y’ubutabera binafite akamaro kanini ko abaturage batekereza ko umucamanza yabogamye (while Judges may generally be impervious to influence, the possibility of such influence could not be ruled out altogether, and that in the case of Judicial officers, the sub-judice rule served an important function of protecting public perception of impartiality)60. [69] Ibimaze kuvugwa binagarukwaho n’Intumwa yihariye y’Umuryango w’Abibumbye ku byerekeye ubwisanzure bwo gutangaza ibitekerezo (The UN Special Rapporteur on Freedom of Expression and Opinion), ku kibazo yari yashyikirijwe kireba abitwa Mrs. Bernadette na Mr. Michael McKevitt baharaniraga ubwigenge bwa Ireland, ibitangazamakuru

59 The New South Wales Law Commission in its Discussion Paper (2000) (No.43) on 'Contempt by Publication, https://www.lawreform.justice.nsw.gov.au/Documents/Publications/Other- Publications/Discussion-Papers/DP43, para 60 Canadian Law Reform Commission, Contempt of Court: Offences against Administration of Justice {Working Paper 20, 1977, p 42-43} and Report 17 (1982) at p 30), cited by Law Commission of India, 20 Report on trial by media, free speech and fair trial under criminal procedure code 1973, August 2006, p.57 (https://lawcommissionofindia.nic.in/reports/rep200.pdf). Re KABASINGA N’UNDI

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172   bikandika ko bafite aho bahuriye na bombe yatewe ikica abantu bagera kuri 29 kandi na Polisi itaragira icyo ibabaza. Intumwa yihariye y’Umuryango w’Abibumbye yagaragaje ko ibyatangajwe n’itangazamakuru byatumye nta muntu n’umwe ushobora kwakira icyemezo cyagaragaza ko Bernadette na Michael McKevitt ari abere. Byatumye nabo bumva ko nibakurikiranwa, nta kizere ko bagira uburenganzira ku rubanza ruboneye(….In the case of Bernadette and Michael McKevitt, the media have created a situation where almost no one in Ireland is prepared to countenance the possibility that they may be innocent……They create such certainty of their guilt in the minds of the public that, if these persons are even actually charged and tried, they have no hope of obtaining a fair trial)61. [70] Ibireba by’umwihariko kuyobya abatangabuhamya, byavuzwe mu rubanza rwa Attorney General v. Mirror Newspapers (The premature publication of evidence may have a tendency to influence the evidence of witnesses or potential witnesses)62. [71] Mu manza no mu nyandiko zavuzwe mu bika bibanza, hagaragaramo ibitekerezo bitatu by’ingenzi. Icya mbere ni abavuga ko umucamanza w’umwuga adashobora kuyobywa n’ibyatangajwe hanze y’iburanisha, icya kabiri ni abavuga ko bishoboka. Icya gatatu ni abavuga ko n’ubwo muri rusange umucamanza w’umwuga ashobora kutita ku byatangajwe mu gihe afata icyemezo, ariko ko bishobora kumuyobya

atabizi; hakaba n’ikibazo cy’uko ababonye cyangwa abumvise ibyatangajwe bashobora gukeka ko yabigendeyeho, bigatuma badaha agaciro icyemezo cyose cyafatwa, bikagira ingaruka mbi ku migendekere myiza y’ubutabera. Urukiko rwemeranya n’iki gitekerezo cya nyuma. [72] Koko rero, umucamanza w’umwuga agomba guca urubanza mu buryo abona bukwiye akurikije ibyavugiwe mu iburanisha n’ibyo afite muri dosiye, atitaye ku byo yabonye cyangwa yumvise byatangajwe. Icyakora, nawe ni umuntu kandi mu miterere ya buri muntu, ibyinjiye mu bwenge bwe

61 Cited by Law Commission of India, 20 Report on trial by media, Free speech and Fair trial under Criminal procedure code 1973, August 2006, p. 12 & 13. 62 Attorney General v Mirror Newspapers Ltd [1980] 1 NSWLR 374; Refered to in civil Trials Bench Book, Contempt Generally(https://www.judcom.nsw.gov.au/publications/benchbks/civil/contempt_gen erally.html#p10-0360 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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173   bishobora kugira ingaruka mu byiyumviro bye atabigizemo uruhare. N’ubwo kandi muri rusange umucamanza ashobora gufata icyemezo atitaye ku byatangajwe, ababuranyi n’abandi baturage bo bashobora gutekereza ko yabigendeyeho, bigatuma icyemezo cyose yafata kitakirwa neza. Kandi rero, nk’uko byavuzwe na Komisiyo ishinzwe kuvugurura amategeko ya New South Wales(Australia)63, igendeye ku ihame ryemejwe mu rubanza R v. Sussex Justices: Exparte McCarthy: 1924 (1) KB 256 rikaba rikigenderwaho, ubutabera ntibugomba gutangwa gusa bigomba no kugaragara ko bwatanzwe ("Justice should not only be done, it should manifestly and undoubtedly be seen to be done"). [73] Urukiko rurasanga rero, hashingiwe ku mategeko no ku masezerano mpuzamahanga u Rwanda rwasinye, hashingiwe kandi ku bisobanuro byose byatanzwe hifashishijwe by’umwihariko ibyemezo byafashwe n’inkiko, ibiteganyijwe mu ngingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange byemewe nk’imbibi zigamije impamvu ifite ireme ku ihame ry’ubwisanzure bwo gutangaza ibitekerezo, bikaba rero bitabangamiye iryo hame, bityo bikaba bitanyuranyije n’ingingo ya 38 y’Itegeko Nshinga. ICYEMEZO CY’URUKIKO [74] Rwemeje ko ikirego cyatanzwe na Kabasinga Florida gifite ishingiro kuri bimwe. [75] Rwemeje ko ikirego cyatanzwe na Niyomugabo Ntakirutimana gifite ishingiro. [76] Rwemeje ko igika cya 4 cy’ingingo ya 84 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange kinyuranyije n’ingingo ya 29 agace ka kane y’Itegeko Nshinga, kiba nta gaciro gifite hashingiwe ku biteganywa n’ingingo ya 3 y’Itegeko Nshinga.

63 The New South Wales Law Commission in its Discussion Paper (2000) (No.43) on 'Contempt by Publication', https://www.lawreform.justice.nsw.gov.au/Documents/Publications/Other- Publications/Discussion-Papers/DP43, p.70. Re KABASINGA N’UNDI

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174   [77] Rwemeje ko igice cy’ingingo ya 92 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, kigira kiti: “kidashobora kugabanywa kubera impamvu nyoroshyacyaha”, kinyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga; icyo gice kikaba nta gaciro gifite. [78] Rwemeje ko igika cya 3 cy’ingingo ya 133 y’Itegeko No 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, agace kavuga ko iyo gusambanya umwana byakorewe ku mwana uri munsi y’imyaka cumi n’ine (14), igihano kiba igifungo cya burundu kidashobora kugabanywa kubera impamvu nyoroshyacyaha, kanyuranyije n’ingingo ya 29, n’iya 151 z’Itegeko Nshinga; ako gace kakaba nta gaciro gafite. [79] Rwemeje ko ingingo ya 271 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, itanyuranyije n’Itegeko Nshinga. [80] Rwemeje ko ingingo ya 256 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, itanyuranyije n’Itegeko Nshinga. [81] Rutegetse ko uru rubanza rutangazwa mu igazeti ya Leta ya Repubulika y’u Rwanda. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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175   Re KABASINGA [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00003/2020/SC – Vol [2022] 1 RLR – (Ntezilyayo, P.J., Cyanzayire, Muhumuza, Rukundakuvuga, Hitiyaremye, J.) 27 Ugushyingo 2020] Itegeko Nshinga – Ihame ry’uko abantu bareshya imbere y’amategeko – Gudatandukanya abantu – Abantu bafatwa kimwe imbere y’itegeko, nta busumbane cyangwa ivangura ndetse n’itegeko rigiyeho rigafata kimwe abo rireba – Iri hame rishobora kugira irengayobora (exception) igihe hari impamvu zumvikana zishingiye ku ntego ifite ireme bigatuma abantu bafatwa kimwe ariko hitawe ku miterere yabo, bikaba atari ivangura. Amategeko agenga ibyaha n’ibihano – Icyaha cyo kwica uwo wibyariye – Ni icyaha cyihariye kidashobora gukorwa n’umugabo bitewe n’imiterere ye nk’umuntu udashobora gutwita ngo abyare, ngo noneho nyuma yo kubyara abe yagira ingaruka ziturutse kuri uko kubyara cyangwa se konsa nk’uko biba ku mugore – Ni umugore ugikora abitewe n’ingaruka zo kubyara. Itegeko Inshinga – Ubutabera buboneye – Ubutabera buboneye – Uburyo butandukanye bugize ubutabera buboneye – Ubutabera buboneye bushingiye ku iyubahirizwa ry’imihango ya ngombwa n’uruhererekane rw’ibigomba kubahirizwa hashingiwe ku mahame ateganywa n’amategeko naho Ubutabera buboneye bushingiye ku biteganywa n’itegeko bwo bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira

bw’abaturage. Amategeko agenga ibyaha n’ibihano – Ibikorwa bigize icyaha cyo kwica uwo wibyariye – Ni ibikorwa umugore yakoze abishaka cyangwa akanga gukora ikigomba gukorwa nabwo abishaka, agamije kwica umwana yibyariye, ariko ibyo akabikora abitewe n’ihungabana rituruka kuri uko kubyara cyangwa se konsa. Uko guhungabana gutandukanye no guta ubwenge gushobora gutuma umuntu adashobora kumenya ibyo yakoze. Incamake y’ikibazo: Kabasinga yatanze ikirego mu Rukiko rw’Ikirenga asaba kwemeza ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inyuranyije n’Itegeko 175

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176   Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, mu ngingo zaryo za 15 na 16, bitewe n’uko asanga igaragaramo ivangura rishingiye ku gitsina kuko ireba umugore gusa. Avuga kandi ko iyo ngingo ibangamiye uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga, kuko ihana umugore wakoze icyaha kandi ubwenge bwe budakora neza, bityo agasaba ko yakurwaho hashingiwe ku biteganywa n’ingingo ya 3 y’Itegeko Nshinga. Leta y’u Rwanda yo ivuga ko iyo ngingo nta vangura rishingiye ku gitsina riyigaragaramo, ko ndetse ntaho ibangamiye uburenganzira ku butabera buboneye, igasanga rero itagomba gukurwaho kuko itanyuranyije n’Itegeko Nshinga. Mu iburanisha mu ruhame, Urega avuga ko ingingo ya 108 y’itegeko ryavuzwe haruguru inyuranyije n’ingingo ya 15 na 16 z’Itegeko Nshinga kuko igaragaramo ivangura rishingiye ku gitsina, aho umugore ari we wenyine ushobora gukurikiranwa kuri iki cyaha, nta na rimwe icyaha giteganywa n’iyi ngingo gishobora guhama umugabo kuko atonsa kandi atajya atwita. Ikindi ni uko ingaruka za nyuma yo kubyara zatuma habaho kwica umwana atabishaka ntizireba umugore gusa, ahubwo zireba ababyeyi bombi harimo n’umugabo kuko nk’igihe umugore apfuye abyara, inshingano zo kwita ku mwana zigasigarana umugabo, icyo gihe nawe akaba ashobora kwica umwana atabishaka biturutse ku ngaruka zo kumwitaho nko kurara amajoro bikaba byatuma

ubwenge bwe budakora neza. Aha umugabo we yakurikiranwa hashingiwe ku ngingo ya 111 y’itegeko ryavuzwe haruguru iteganya icyaha cy’ubwicanyi bidaturutse ku bushake bitandukanye no kuba umugore yarashyiriweho igihano kihariye kandi nawe azaba yishe umwana we atabishaka. Leta y’u Rwanda ivuga ko abagabo n’abagore bose bishe abana babo bibyariye bakurikiranwa kimwe ku cyaha cyo kwica ku bushake ariko imiterere yihariye y’umugore ituma ariwe ushobora kugira inkurikizi zituruka ku kubyara cyangwa guhembera iyo yiyiciye umwana bikomotse kuri izo nkurikizi, ntabwo ahanirwa icyaha cyo kwica ku bushake, ahubwo ahanirwa icyo kwica umwana yibyariye bikomotse kuri izo nkurikizi. Bivuze ko ahabwa ibihano bitoya ugereranyije n’abagore cyangwa abagabo biyiciye abana bidaturutse kuri izo mpamvu. Leta y’u Rwanda isobanura ko impamvu zatumye hajyaho iyi ngingo ari mu rwego rwo kurengera uburenganzira bw’umwana, aho mu gihe cyashize habagaho kwica umwana ukivuka bitewe n’uko yavutse ababyeyi be ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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177   ntibamwishimire. Ibi bigaragaza ko nta vangura rigaragara muri iyi ngingo, kubera ko umugabo wishe umwana yibyariye nawe ahanwa kimwe n’umugore nawe wakwiyicira umwana abishaka; ko n’ubwo byagaragara nk’aho muri iyi ngingo harimo ivangura rikorerwa abagore, ryaba ari ivangura ryiza (discrimination positive) ryemewe mu mategeko. Umuryango uharanira iterambere ry’ubuzima (HDI) nk’inshuti y’Urukiko, uvuga ko guhana icyaha cyo kwihekura atari ubwa mbere bibaye mu mategeko y’u Rwanda, ko uko amategeko yagendaga asimburana yabaga afite ingingo ihana icyo cyaha, aho umugabo n’umugore bahanwa kimwe igihe babaga bakoze icyaha cyo kwihekura. Umwihariko w’ingingo ya 108 y’Itegeko nº 68/2018 ryo ku wa 30/08/2018, ni uko ihana umugore wenyine, kandi igashimangira ko umugore ahanwa igihe bigaragaye ko yishe umwana we ubwenge bwe budakora neza bitewe n’inkurikizi zavuzwe haruguru, nawo ukaba wemeza ko iyi ngingo igaragaramo ivangura. Umuryango “Women’s Link Worldwide” uvuga ko na wo usanga ingingo ya 108 y’Itegeko ryavuzwe haruguru igaragaramo ivangura rishingiye ku gitsina kubera ko iteganya icyaha cyo kwihekura gishobora gukorwa n’abagore gusa. Ku kibazo kindi kijyanye no kuba ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ibangamiye uburenganzira ku butabera buboneye, ikaba inyuranyije n’ingingo ya 29 y’Itegeko Nshinga, Urega

abisobanura avuga ko iyi ngingo ihana umuntu wakoze igikorwa kitujuje ibisabwa byose kugira ngo cyitwe icyaha kuko nta bushake bwo kugikora buba bwabayeho, nyamara ubusanzwe umenya ko icyaha cyabaye iyo ingingo zikigize zuzuye. Bityo, uretse no kuba idatanga ubutabera buboneye, iyi ngingo nta n’ubwo yubahirije amahame rusange y’amategeko ahana. Akomeza asobanura ko iyo ugereranyije imihanire y’iki cyaha mu Rwanda no mu bindi bihugu aho ubona ko itegeko ryacu risa nk’aho ryakomotse, bigaragara ko umushingamategeko hari ibyo atasobanuye cyane, bityo bikaba bishobora gukomeza kurenganya abagore bashobora guhura n’ibibazo nk’ibi bya nyuma yo kubyara, maze aho gufashwa mu guhabwa ubutabera, ahubwo bigasa nko gufashwa guhungabana. Hakurikijwe amahame y’amategeko ahana, ntawakabaye ahanirwa igikorwa yakoze nta bushake, kabone n’iyo icyo gikorwa cyaba cyateye urupfu kubera ko iyo nta bushake buhari nta cyaha kiba cyabayeho ko rero niba nta cyaha cyabaye nta no guhanwa biba bikwiriye kubaho. Asanga ahubwo iyi ngingo ya 108 ikwiye Re KABASINGA

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178   kuvugururwa mu rwego rwo kuyisobanura neza igatandukanya igihe uwaba akurikiranyweho icyaha yafatwa nk’aho yagikoze ku bushake, icyo gihe akaba yabihanirwa, n’igihe yaba yagikoze nta bushake, icyo gihe ntabe yabihanirwa. Bityo ibi byazafasha Inkiko kuba zatanga ubutabera buboneye. Leta y’u Rwanda ivuga ko ku kijyanye no kuvuga ko iyi ngingo ya 108 y’itegeko ihana udakwiye kuba ahanwa ataribyo. Isobanura ko iyi ngingo mu kinyarwanda izanamo ijambo ubwenge bwe budakora neza, ari ikibazo cy’imyandikire gusa iri jambo ridakwiye kubamo, ahubwo bigasobanuka nk’uko mu cyongereza no mu gifaransa byanditse, bikumvikana ko ari umugore wese, abishaka ukora cyangwa ntakore ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) ariko mu gihe cyo gukora icyaha akaba afite inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha.… Ibi ibishingira ku kuba ubusanzwe abahanga mu by’ubuvuzi bagaragaza ko inkurikizi zo kubyara cyangwa guhembera zidashobora gutuma umugore ata ubwenge (mental capacity) nk’aho ari umurwayi wo mu mutwe. Ibi bikaba bivuze ko nubwo yaba afite ibyo bibazo, aba afite ubwenge bwo kumenya icyaha n’ikitari icyaha, yewe n’ingaruka z’ibikorwa yakora, bitandukanye n’umuntu uba afite uburwayi bwo mu mutwe udashobora kumenya icyaha n’ikitari icyaha ndetse n’ingaruka z’ibikorwa yakora ko ari mbi cyangwa atari mbi. Bityo, akwiye

kuryozwa igikorwa yakoze abizi neza kandi ku bushake, icyakora igihano kikaba gitoya kubera ko icyaha cyo kwiyicira umwana aba yagikoze atagambiriye kwica umwana ahubwo aba yabitewe n’izo ngaruka zitamuturutseho. Niyo mpamvu buri mugore wese wabyaye cyangwa se ufite ihungabana atica umwana yabyaye, bityo umwica aba agomba guhanwa. Umuryango uharanira iterambere ry’ubuzima (HDI) nk’inshuti y’Urukiko, usesengura ingingo ya 108 y’Itegeko ryavuzwe haruguru, uvuga ko iyi ngingo inyuranyije n’uburenganzira bw’umugore ku buzima bw’imyororokere nk’uko biteganywa mu masezerano mpuzamahanga hamwe n’ayandi mategeko akoreshwa imbere mu gihugu n’Ihame rituma umuntu aryozwa icyaha. Uvuga kandi ko usanga iyi ngingo ya 108 inyuranyije n’ingingo ya 95 y’Itegeko Nshinga, aho iyo ngingo iteganya ko amasezerano mpuzamahanga yashyizweho umukono asumba amategeko asanzwe. Bityo ko kuba Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ari itegeko risanzwe, riza inyuma y’amasezerano Mpuzamahanga, yemejwe n’u Rwanda, ateganya ku byerekeye uburenganzira bw’umugore ku buzima muri rusange, no ku buzima bw’imyororokere mu buryo bwihariye. Inyuranyije kandi n’ibiteganywa n’ingingo ya 3, iya 12 n’iya 16 z’Itegeko Nº 21/05/2016 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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179   ryo ku wa 20/05/2016 ryerekeye ubuzima bw’imyororokere y’abantu, kuko izi ngingo ziramutse zubahirijwe umugore atakora icyaha cyo kwihekura adafite ikibazo cy’ihungabana. Iyi ngingo ndetse inyuranyije n’ingingo ya 85 (2) y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ryavuzwe haruguru, iteganya ko nta buryozwacyaha bubaho iyo ushinjwa yari afite uburwayi bwo mu mutwe mu gihe yakoraga icyaha. Umuryango Women’s Link Worldwide (WLW) nk’indi nshuti y’urukiko, uvuga ko Urukiko rw’Ikirenga rwakwita ku bibazo bijyanye no guhana icyaha cyo kwihekura birimo gukoresha nabi amategeko ahana icyo cyaha, aho abagore bahanwa kubera ko badashobora kubona serivisi zihagije z’ubuzima bw’imyororokere, n’ihohoterwa ry’uburenganzira bw’umugore ku mibereho, ubuzima ndetse n’ubuzima bwite no gukoresha nabi icyaha cyo kwihekura ku bagore n’abakobwa bakuyemo inda cyangwa bahuye n’ibibazo bikomeye byo kubyara bigize igihano kirimo ubugome kandi kidasanzwe. Uyu muryango usobanura ko mu bihugu byinshi iki cyaha gifatwa nk’icyaha gito ugeranyinyije n’ubundi bwoko bw’ubwicanyi, ko impamvu ari uko harebwa impamvu ziba zatumye icyo cyaha gikorwa. Usoza uvuga ko gushinja icyaha abagore n’abakobwa bafite ibibazo bikomeye byo kubyara cyangwa gukuramo inda mu buryo budatekanye, ari ukurenga bikomeye ku burenganzira bw’abagore bwo kugira imibereho n’ubuzima birengerwa n’amategeko mpuzamahanga

nk’uburenganzira bw’ikiremwamuntu. Ahubwo ko umuti mwiza w’iki kibazo waba guharanira ko abagore bagira umutekano bakabona serivisi z’imyororokere, harimo gukuramo inda no kwitabwaho nyuma yo gukuramo inda, kwigishwa iby’imibonano mpuzabitsina no kwirinda gusama. Incamake y’icyemezo: 1. Abantu bafatwa kimwe imbere y’itegeko, nta busumbane cyangwa ivangura ndetse n’itegeko rigiyeho rigafata kimwe abo rireba. Iri hame rishobora kugira irengayobora (exception) igihe hari impamvu zumvikana zishingiye ku ntego ifite ireme bigatuma abantu bafatwa kimwe ariko hitawe ku miterere yabo, bikaba atari ivangura. Bityo, ingingo ya 108 y’Itegeko nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange nta kutareshya imbere y’amategeko cyangwa ivangura rishingiye ku gitsina biyigaragaramo kubera ko icyaha cyo kwica uwo wibyariye kidashobora gukorwa n’umugabo bitewe n’imiterere ye itandukanye n’iy’umugore, ikaba itanyuranyije n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda. Re KABASINGA

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180   2. Icyaha cyo kwica uwo wibyariye ni icyaha cyihariye kidashobora gukorwa n’umugabo bitewe n’imiterere ye nk’umuntu udashobora gutwita ngo abyare, ngo noneho nyuma yo kubyara abe yagira ingaruka ziturutse kuri uko kubyara cyangwa se konsa nk’uko biba ku mugore. Bityo, ni umugore ugikora abitewe n’ingaruka zo kubyara.

3. Ubutabera buboneye bugizwe n’uruhererekane rw’ibigomba kubahirizwa mu migendekere y’urubanza hashingiwe ku mahame ateganywa n’amategeko (procedural due process) n’ubutabera bunogeye bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage (substantive due process).

4. Ibikorwa bigize icyaha cyo kwica uwo wibyariye ni ibikorwa umugore yakoze abishaka cyangwa akanga gukora ikigomba gukorwa nabwo abishaka, agamije kwica umwana yibyariye, ariko ibyo akabikora abitewe n’ihungabana rituruka kuri uko kubyara cyangwa se konsa. Uko guhungabana gutandukanye no guta ubwenge gushobora gutuma umuntu adashobora kumenya ibyo yakoze. Bityo, iyo ngingo ya 108 ikaba ntaho ibangamiye ubutabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga. Ikirego nta shingiro gifite. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 3, 15, 16, 21, 29 n’iya 95. Itegeko Ngenga Nº 01/2012/OL ryo ku wa 02/05/2012 rishyiraho igitabo cy’amategeko ahana, ingingo ya 143. Itegeko–teka Nº 21/77 ryo ku wa 18 Kanama 1977 rishyiraho Igitabo cy’Amategeko ahana, ingingo ya 314. Amasezerano y’inyongera ku masezerano Nyafurika yerekeye uburenganzira bwa muntu n’ubwa abaturage yerekeye uburenganzira bw’umugore yashyiriweho umukono I Maputo ku wa 11 Nyakanga 2003, yemejwe burundu n’Iteka rya Perezida Nº 11/01 ryo ku wa 24/06/2004, ingingo ya 8. Amasezerano Nyafurika yerekeye Uburenganzira bwa muntu n’ubw’abaturage (African Charter on Human and Peoples Rights), U Rwanda rwayemeje n’iteka rya Perezida Nº 10/1983 ryo ku wa 17/05/1985, ingingo ya 16. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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181   Amasezerano mpuzamahanga agamije gukumira ivangura iryo ariryo ryose rikorerwa abagore, U Rwanda rwayemeje n’Iteka rya Perezida Nº431/16 ryo ku wa 10 Ugushyingo 1980, rwayashyizeho umukono ku itariki ya 02/03/1981, ingingo ya 1 n’iya 12. Amasezerano Mpuzamahanga yerekeye uburenganzira mu by’ubukungu, imibereho myiza n’umuco (International Covenant on Economic, social and Cultural Rights), U Rwanda rwayemeje n’Itegeko-teka Nº 8/75 ryo ku wa 12/02/1975, ingingo ya 12. Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights), 1966, ingingo ya 26. Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu (Universal Declaration of Human Rights), ryo mu mwaka wa 1948, ingingo ya 7. Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ingingo ya 85, 107, 108 n’iya111. Itegeko Nº 21/05/2016 ryo ku wa 20/05/2016 ryerekeye ubuzima bw’imyororokere y’abantu, ingingo ya 3, 12 n’iya 16. Amategeko yo hanze yashingiweho: Itegeko riteganya ibyaha n’ibihano (criminal code) ryo muri Canada, ingingo ya 233. Igitabo mpanabyaha cy’Ubwongereza (UK), ingingo ya 16. Itegeko rya Canada ryo mu 1948 ku cyaha cyo kwica umwana wibyariye, ingingo ya 262. Imanza zifashishijwe: Re Kabasibga; RS/INCONST/SPEC 00003/2019/SC rwaciwe n’Urukiko rw’Ikirenga ku itariki ya 04/12/2019, para.

13. Re Murangwa; RS/INCONST/SPEC 00001/ 2019/SC, rwaciwe n’Urukiko rw’Ikirenga ku itariki ya 29/11/2019. Re Akagera Business Group; RS/SPEC/0001/16/CS1 rwaciwe n’URukiko rw’Ikirenga ku itariki ya 23/09/2016. Icyegeranyo cy’ibyemezo by’inkiko, V. 2, 2017, P.1. S.C.C. No.: 36585, Her Majesty the Queen and Meredith Katharine Borowiec, para.

2. R. v. Parks, [1992] 2 S.C.R. 871, at p.

896.

Re KABASINGA

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182   Inyandiko z’Abahanga zifashishijwe: Erwin Chemerinsky, In Defense of Equality: A Reply to Professor Westin, 81 MICH. L. REv. 575, 578 n.17 (1983). Eric Vallillee, Western Journal of Legal Studies, Vol 5, Issue 4, article 1. I. Elements of the offence (Infanticide). R v. Smith (1976) 32 C.C.C.(2d)224(Nfdl Dist Ct), cited by Winifred H. Holland. Winifred H. Holland, Murder and related Issues: An Analysis of the law in Canada, Report for the Law Commission, July 27th, 2005, p.

26. Michele Connell, The Postpartum Psychosis Defense and Feminism: More or Less Justice for Women. Urubanza I. IMITERERE Y’IKIREGO [1] Kabasinga Florida yatanze ikirego mu Rukiko rw’Ikirenga asaba kwemeza ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, mu ngingo zaryo za 15 na 16, bitewe n’uko asanga igaragaramo ivangura rishingiye ku gitsina kuko ireba umugore gusa. Avuga kandi ko iyo ngingo ibangamiye uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga, kuko ihana umugore wakoze icyaha kandi ubwenge bwe budakora neza, bityo agasaba ko yakurwaho hashingiwe ku biteganywa n’ingingo ya 3 y’Itegeko Nshinga. [2] Ingingo ya 108 y’Itegeko Nº 68/2018 ryavuzwe haruguru, iteganya ko umugore wese, abishaka cyangwa biturutse ku kudakora ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) ariko mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha. Iyo abihamijwe n’urukiko ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko kitarenze imyaka irindwi (7). [3] Leta y’u Rwanda yo ivuga ko iyo ngingo nta vangura rishingiye ku gitsina riyigaragaramo, ko ndetse ntaho ibangamiye uburenganzira ku ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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183   butabera buboneye, igasanga rero itagomba gukurwaho kuko itanyuranyije n’Itegeko Nshinga. [4] Urubanza rwaburanishijwe mu ruhame ku itariki ya 03/11/2020, Kabasinga Florida watanze ikirego yunganiwe na Me Rwagitare Fred Fiston afatanyije na Me Mugabonabandi Jean Maurice, hari Leta y’u Rwanda ihagarariwe na Me Umwari M. Claire afatanyije na Me Kabibi Spéciose. Hari kandi n’inshuti z’Urukiko: Umuryango uharanira iterambere ry’ubuzima (Health Development Initiative, HDI) uhagarariwe na Me Garura Christian, n’Umuryango “Women’s Link Worldwide” uhagarariwe n’Umuyobozi wawo mu Rwanda yunganiwe na Me Cyiza Consolée. [5] Muri uru rubanza hasuzumwe ibibazo bikurikira: x Kumenya niba ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange igaragaramo ivangura rishingiye ku gitsina ku buryo inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015 mu ngingo zaryo za 15 na 16; x Kumenya niba iyi ngingo ibangamiye uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA

RYABYO 1. Kumenya niba ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange igaragaramo ivangura rishingiye ku gitsina ku buryo inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015 mu ngingo zaryo za 15 na 16. [6] Kabasinga Florida n’abamwunganira bavuga ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, igaragaramo ivangura rishingiye ku gitsina, bityo ko inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe Re KABASINGA

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184   mu 2015, mu ngingo zaryo za 15 na 16. Iyo ngingo iteganya ko umugore wese, abishaka cyangwa biturutse ku kudakora ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) ariko mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha, ko iyo abihamijwe n’urukiko ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko kitarenze imyaka irindwi (7). Bavuga ko byumvikana neza ko iyi ngingo ikorera abagore ivangura ku mpamvu zikurikira: a. umugore ni we wenyine ushobora gukurikiranwa kuri iki cyaha, nta na rimwe icyaha giteganywa n’iyi ngingo gishobora guhama umugabo kuko atonsa kandi atajya atwita. Kuba umugore ariwe wenyine urebwa n’iyi ngingo, babirebera muri bimwe mu bigize iki cyaha byihariye (éléments constitutifs spéciaux de l’infraction), aribyo kuba umubyeyi yica umwana biturutse ku nkurikizi za nyuma yo kubyara cyangwa guhembera kw’ababyeyi. b. ingaruka za nyuma yo kubyara zatuma habaho kwica umwana utabishaka ntizireba umugore gusa, ahubwo zireba ababyeyi bombi harimo n’umugabo kuko nk’igihe umugore apfuye abyara, inshingano zo kwita ku mwana zigasigarana umugabo, icyo gihe nawe akaba ashobora kwica umwana atabishaka biturutse ku ngaruka zo kumwitaho nko kurara amajoro bikaba byatuma ubwenge bwe budakora neza. c. Umugabo aramutse ahuye n’ikibazo cyo kwica

umwana atabishaka, we yakurikiranwa hashingiwe ku ngingo ya 111 iteganya icyaha cy’ubwicanyi bidaturutse ku bushake, akaba yahanishwa igifungo kitari munsi y’amezi atandatu (6) ariko kitarenze imyaka ibiri (2) n’ihazabu y’amafaranga atari munsi y’ibihumbi magana atanu (500.000 Frw) ariko atarenze miliyoni ebyiri (2.000.000 Frw) cyangwa kimwe gusa muri ibyo bihano, icyo akaba ari igihano cyoroheje cyane ugereranyije n’icyateganyirijwe umugore wakoze icyaha kimwe n’icy’umugabo. d. Iyo umushingamategeko aba yarashakaga gutanga igihano harebwe icyaha cyakozwe, ntiyari kuvangura umugore ngo amushyirireho igihano cyihariye. Umugore wishe umwana we atabishaka yari guhanwa nk’undi wese ukoze icyaha cyo kwica ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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185   umuntu atabishaka (homicide involontaire) giteganywa n’ingingo ya 111 y’Itegeko ryavuzwe, yaba yabikoze abishaka agahanwa nk’abandi ku cyaha cy’ubwicanyi giteganywa n’ingingo ya 107 y’iryo tegeko, bitabaye ngombwa gutandukanya umugabo n’umugore. [7] Barangiza bavuga ko iyo ngingo inyuranye n’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015 mu ngingo ya 15 n’iya 16 ribuza ivangura iryo ariryo ryose, ndetse ikaba inanyuranye n’amategeko mpuzamahanga arwanya ivangura iryo ariryo ryose u Rwanda rwayashyizeho umukono. Batanga urugero rw’Amasezerano ya Maputo yo mu mwaka wa 2003, yemejwe muri 2004, nk’uko bigaragara mu iteka rya Perezida No 11/01 ryo ku itariki ya 24/06/2004, bityo bagasaba Urukiko rw’Ikirenga gushingira ku ngingo ya 3 y’Itegeko Nshinga rya Repubulika y’u Rwanda rukayikuraho. [8] Kuri iyi mpamvu, abahagarariye Leta y’u Rwanda bavuga ko batemeranya n’uwatanze ikirego ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 rimaze kuvugwa igaragaramo ivangura, ibyo bakabishingira ku mpamvu zikurira: Abagabo kimwe n’abagore bose bishe abana babo bibyariye bakurikiranwa kimwe ku cyaha cyo kwica ku bushake, kuko kwica umwana wibyariye ari icyaha cy’ubwicanyi; Imiterere yihariye y’umugore ituma ariwe ushobora kugira inkurikizi zituruka ku kubyara cyangwa guhembera. Ariko iyo yiyiciye umwana bikomotse kuri izo nkurikizi, ntabwo ahanirwa icyaha cyo kwica ku

bushake, ahubwo ahanirwa icyo kwica umwana wibyariye bikomotse ku nkurikizi zo kubyara no guhembera. Bivuze ko bahabwa ibihano bitoya ugereranyije n’abagore cyangwa abagabo biyiciye abana bidaturutse kuri izo mpamvu. [9] Abahagarariye Leta bakomeza basobanura ko imiterere karemano y’umugore wabyaye itandukanye n’iy’umugabo, ko iyo miterere ariyo yitaweho mu guhana ibikorwa bigize icyaha giteganywa mu ngingo ya 108 y’Itegeko Nº 68/2018. Bavuga ko ibikorwa bivugwa muri iyi ngingo ari ukwica umwana ukimara kubyara (après accouchement) kandi ingaruka Re KABASINGA

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186   zishobora kuvuka cya gihe cya nyuma yo kubyara zikaba zidashobora kureba umugabo. Bavuga ko rero izo ngaruka arizo zitaweho muri iri tegeko, bitandukanye n’uko byari bimeze mu mategeko ya mbere, aho umugabo n’umugore bahanwaga kimwe mu gihe babaga bahamwe n’icyaha cyo kwica abo bibyariye. Umwihariko w’iyi ngingo akaba ari uko umugore wishe umwana we biturutse ku ngaruka zo kubyara ahanwa, ariko mu buryo bugereranyije. [10] Bavuga ko impamvu zatumye hajyaho iyi ngingo ari mu rwego rwo kurengera uburenganzira bw’umwana, aho mu gihe cyashize habagaho kwica umwana ukivuka bitewe n’uko yavutse ababyeyi be ntibamwishimire. Aha batanze urugero rw’umubyeyi washoboraga kwica umwana we bitewe n’uko yavukanye ubumuga, cyangwa se akaba yamwica kubera ko yavutse ari umukobwa kandi yifuzaga umuhungu. [11] Barangiza bavuga ko babona nta vangura rigaragara muri iyi ngingo, kubera ko umugabo wishe umwana yibyariye nawe ahanwa kimwe n’umugore nawe wakwiyicira umwana abishaka; ko n’ubwo byagaragara nk’aho muri iyi ngingo harimo ivangura rikorerwa abagore, ryaba ari ivangura ryiza (Discrimination Positive) ryemewe mu mategeko kuko, nk’uko n’inkiko z’u Rwanda zabisobanuye, iyo ivangura rifite impamvu nziza kandi zishingiye ku mwihariko runaka riba ryemewe. Batanga urugero rw’itegeko rishyiraho sitati rusange igenga abakozi ba Leta aho iteganya ikiruhuko kirekire ku mugore wabyaye kuruta

igihabwa umugabo kandi ibyo ntibifatwe nk’ivangura. [12] Kuri iyi ngingo, uhagarariye Umuryango uharanira iterambere ry’ubuzima (HDI) nk’inshuti y’Urukiko, avuga ko guhana icyaha cyo kwihekura atari ubwa mbere bibaye mu mategeko y’u Rwanda, ko uko amategeko yagendaga asimburana yabaga afite ingingo ihana icyo cyaha. Atanga urugero rw’ingingo ya 143 y’Itegeko Ngenga Nº 01/2012/OL ryo ku wa 02/05/2012 rishyiraho igitabo cy’amategeko ahana ndetse n’ingingo ya 314 y’Itegeko–teka Nº 21/77 ryo ku wa 18 Kanama 1977 rishyiraho Igitabo cy’Amategeko ahana. [13] Avuga ko ayo mategeko yavuzwe haruguru, yahanaga kimwe umugabo n’umugore igihe babaga bakoze icyaha cyo kwihekura. Umwihariko w’ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018, ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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187   ni uko ihana umugore wenyine, kandi igashimangira ko umugore ahanwa igihe bigaragaye ko yishe umwana we ubwenge bwe budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi, nabo bagasanga iyi ngingo igaragaramo ivangura. [14] Uhagarariye Umuryango “Women’s Link Worldwide” avuga ko na we asanga ingingo ya 108 y’Itegeko ryavuzwe haruguru igaragaramo ivangura rishingiye ku gitsina kubera ko iteganya icyaha cyo kwihekura gishobora gukorwa n’abagore gusa.

UKO URUKIKO RUBIBONA [15] Ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, iteganya ko abantu bose bareshya imbere y’amategeko, itegeko ribarengera ku buryo bumwe. Naho iya 16 y’Itegeko Nshinga na none, igateganya ko ivangura iryo ariryo ryose cyangwa kurikwirakwiza byaba bishingiye ku bwoko, ku muryango cyangwa ku gisekuru, ku nzu, ku ibara ry’umubiri, ku gitsina, ku karere, ku byiciro by’ubukungu, ku idini cyangwa ukwemera, ku bitekerezo, ku mutungo, ku itandukaniro ry’umuco, ku rurimi, ku bukungu, ku bumuga bw’umubiri cyangwa ubwo mu mutwe no ku rindi vangura iryo ari ryo ryose, bibujijwe kandi bihanwa n’amategeko. [16] Ingingo isabirwa gukurwaho uwatanze ikirego avuga ko inyuranye n’ingingo z’Itegeko Nshinga rya Repubulika y’u Rwanda zimaze kuvugwa, ni ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, iteganya ko umugore wese, abishaka cyangwa biturutse ku kudakora ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) ariko mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’imyaka itanu (5) ariko kitarenze imyaka irindwi (7). [17] Kugira ngo bimenyekane niba muri iyi ngingo hagaragamo kutareshya imbere y’amategeko n’ivangura rishingiye ku gitsina, bityo ikaba inyuranyije n’ingingo ya 15 kimwe n’iya 16 z’Itegeko Nshinga rya Re KABASINGA

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188   Repubulika y’u Rwanda nk’uko uwatanze ikirego abivuga, ni ngombwa kubanza gusobanura uburyo izo ngingo zumvikana. Nk’uko byasobanuwe mu rubanza RS/SPEC/0001/16/CS1 rwaciwe n’uru Rukiko ku itariki ya 23/09/2016, ingingo ya 15 n’iya 16 z’Itegeko Nshinga zifitanye isano ku buryo gusobanura icyo zishatse kuvuga uzitandukanyije, bigoye. Nk’uko byasobanuwe kandi muri urwo rubanza, ingingo ya 15 ivuga ko abantu bose bareshya imbere y’amategeko kandi bakarengerwa n’amategeko mu buryo bumwe. Ni ukuvuga ko hatagomba kubaho ivangura rituma abantu batarengerwa mu buryo bumwe cyangwa kutagira uburenganzira aho bakabugize. Naho ingingo ya 16 ikomerezaho ivuga uburyo gutandukanya abantu bifatwa nk’ivangura kandi ko bitemewe n’Itegeko Nshinga. Izi ngingo zombi zafatwa nk’izikubiyemo ihame rimwe ryo kudasumbanya abantu mu byo bemerewe cyangwa babujijwe ugamije kugira abo uheza ku burenganzira bemererwa n’amategeko. [18] Ihame ryo kureshya imbere y’amategeko no kudakorerwa ivangura, si mu Itegeko Nshinga ry’u Rwanda turisanga gusa, rigaragara no mu Masezerano Mpuzahanga u Rwanda rwashyizeho umukono. Twavuga nk’ingingo ya 7 y’Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu (Universal Declaration of Human Rights), ryo mu mwaka wa 1948, igira iti: “All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to

equal protection against discrimination in violation of this Declaration and against any incitement to such discrimination’’. [19] Hari kandi n’ingingo ya 26 y’Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights, 1966) igira iti: “All persons are equal before the law and are entitled without any discrimination to equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, language, religion, political or other opinion, national or social origin, property, birth or other status”. By’umwihariko ku birebana no kureshya hagati y’umugabo n’umugore, ingingo ya 8 (f) ya Maputo Protocol, iteganya ko abagore n’abagabo bareshya imbere y’amategeko kandi bagomba kurindwa ku buryo bungana kandi amategeko

1 Icyegeranyo cy’ibyemezo by’inkiko, V. 2, 2017, P.1. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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189   akabarengera kimwe. Ivuga ko Ibihugu byemera aya masezerano bifite inshingano yo kuvugurura amategeko n’imigirire bisanzweho bigaragaramo ivangura mu rwego rwo guteza imbere no kurinda uburenganzira bw’umugore (“Women and men are equal before the law and shall have the right to equal protection and benefit of the law. States Parties shall take all appropriate measures to ensure …. (f): reform of existing discriminatory laws and practices in order to promote and protect the rights of women)2. [20] Nk’uko bimaze kugaragazwa mu ngingo z’amategeko ndetse n’iz’amasezerano mpuzamahanga zavuzwe haruguru, ihame ry’uko abantu bareshya imbere y’amategeko rivuze ko abantu bafatwa kimwe imbere y’itegeko, nta busumbane cyangwa ivangura, ndetse n’itegeko rigiyeho rigafata kimwe abo rireba. Iryo hame ariko rishobora kugira irengayobora (exception) igihe hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose), ibi bikaba byaremejwe n’uru Rukiko mu rubanza RS/INCONST/SPEC 00001/ 2019/SC rwaciwe ku itariki ya 29/11/20193. Muri urwo rubanza, urukiko rwasobanuye kandi ko ibigomba gufatwa kimwe ari ibimeze kimwe, naho ibintu bitandukanye bigafatwa ku buryo butandukanye hakurikijwe itandukaniro ryabyo (Things that are alike should be treated alike, and things that are unalike should be treated unalike in proportion to their unalikeness)4. Mu yandi magambo,

abantu bagomba gufatwa kimwe, ariko hitawe ku miterere yabo. [21] Nyuma yo gusobanura icyo kureshya imbere y’amategeko bivuze, kugira ngo ikibazo kiri muri uru rubanza kigamije kumenya niba ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange igaragaramo ivangura gisobanuke, ni ngombwa kandi gusobanura icyo ivangura ari cyo. Mu rubanza RS/SPEC/0001/16/CS5 rwaciwe ku itariki ya 23/09/2016, uru Rukiko rwasobanuye ko muri rusange ivangura ari ugutandukanya abantu hagamijwe kuvutsa amahirwe bamwe no gutonesha abandi, bigakorwa hashingiwe ku mpamvu zitumvikana. Ku birebana n’ivangura rishingiye ku gitsina, amasezerano mpuzamahanga

2 U Rwanda rwashyize umukono kuri aya masezerano ku itariki ya 25/06/2004. 3 Urubanza RS/INCONST/SPEC 00001/ 2019/SC rwaciwe ku wa 29/11/2019, p.12, para. 35 4 Erwin Chemerinsky, In Defense of Equality: A Reply to Professor Westin, 81 Mich. L. REv. 575, 578 n.17 (1983). 5 Icyegeranyo cy’ibyemezo by’inkiko, V. 2, 2017, P.16, Para.

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190   agamije gukumira ivangura iryo ariryo ryose rikorerwa abagore, mu ngingo yayo ya mbere ivuga ko iryo vangura ari irishingiye ku gutandukanya umugore n’umugabo hagamijwe kuburizamo uburenganzira mu bya politike, ubukungu, umuco n’ibindi (For the purposes of the present Convention, the term "discrimination against women" shall mean any distinction, exclusion or restriction made on the basis of sex which has the effect or purpose of impairing or nullifying the recognition, enjoyment or exercise by women, irrespective of their marital status, on a basis of equality of men and women, of human rights and fundamental freedoms in the political, economic, social, cultural, civil or any other field)6. [22] Nyuma y’ibisobanuro rusange bimaze gutangwa, igisigaye ni ukureba niba, kuba ingingo ya 108 y’Itegeko Nº 68/2018 ryavuzwe haruguru iteganya ko umugore wese, abishaka cyangwa biturutse ku kudakora ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) ariko mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha, igaragaramo ivangura kubera ko itavugwamo umugabo. Kugira ngo iki kibazo gishobore kubonerwa igisubizo, ni ngombwa kureba ibigize icyaha cyo kwica uwo wibyariye (infanticide). [23] Uru Rukiko rusanga ibiteganyijwe mu ngingo ya 108 imaze kuvugwa, atari hano mu

Rwanda honyine biba, ndetse akaba atari n’ubwa mbere impaka zishingiye ku biyivugwamo zivuka hirya no hino ku isi, ariko iteka amategeko, ibyemezo by’inkiko mu kuzikemura ndetse n’abahanga mu mategeko bikagusha ku mwihariko umugore afite kubera imiterere karemano ye. Nko muri Canada, ingingo ya 233 y’Itegeko riteganya ibyaha n’ibihano (criminal code), iteganya ko “A female person commits infanticide when by a wilful act or omission she causes the death of her newlyborn child, if at the time of the act or omission she is not fully recovered from the effects of giving birth to the child and by reason there of or of the effect of lactation consequent on the birth of the child her mind is then disturbed”. Mu gitabo mpanabyaha cy’Ubwongereza (UK), ingingo ya 160 iteganya infanticide: Where a woman by any wilful act or omission causes the death of her child, being a child under the age of twelve months, but at the time of the act or omission the balance of her mind was disturbed by reason of her not having

6 U Rwanda rwashyize umukono kuri aya masezerano ku itariki ya 02/03/1981. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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191   fully recovered from the effect of giving birth to the child or by reason of the effect of lactation consequent upon the birth of the child […]. [24] Ibiteganyijwe muri izo ngingo zaje gusobanurwa mu manza zinyuranye. Mu nyandiko ye kuri infanticide, uwitwa Julio Arboleda-Florez yagaragaje ko igihe umucamanza McRuer7 yasesenguraga ingingo ya 262, 2 y’itegeko rya Canada ryo mu 1948 ku cyaha cyo kwica umwana wibyariye (infanticide), yagaragaje ko kigizwe n’ibintu bikurikira :

Uregwa agomba kuba ari umugore, Agomba kuba yishe umwana, Umwana agomba kuba akivuka, Umwana agomba kuba ari uw’uregwa, Urupfu rugomba kuba rwaturutse ku bushake bwo gukora icyaha cyangwa kudakora ikigomba gukorwa, Muri icyo gihe uregwa agomba kuba atarashobora guhembera bitewe n’inkurikizi zituruka ku kubyara, Bitewe n’impamvu yo kubyara, uregwa agomba kuba yahungabanye. Yabivuze muri aya magambo y’icyongereza: «In his analysis of the then Section 262, 2, Judge McRuer considered the elements of the offence of infanticide as: the accused must be a woman; she must have caused the death of a child; the child must have been newly born; the child must have been a child of the accused; the death must have been caused by a wilful act or omission of the accused; at the time of the wilful act or omission the accused must not have fully recovered from the effect of giving birth to the child; and by reason of giving birth to the child the balance of her mind must then have been disturbed (19) »8.

7 James Chalmers McRuer, OC (August 23, 1890 – October 6, 1985) was a Canadian lawyer, judge, commissioner and author in Ontario. 8 Available at https://docksci.com/infanticide-some-medicolegal- considerations_5e58e908097c47f42d8b4578.html. Consulté le 26/11/2020. Re KABASINGA

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192   [25] Mu nyandiko ye yasohotse mu Kinyamakuru Western Journal of Legal Studies, iyo nyandiko akaba yarayise Deconstructing Infanticide, uwitwa Eric Vallillee, yasobanuye ibigize icyaha giteganywa mu ngingo ya 233 y’Itegeko rihana ryo muri Canada (Infanticide). Urubanza R v Smith yifashishije muri iyo nyandiko ye, rwerekanye ko icyaha cyo kwica uwo wibyariye kigizwe n’ibi bikurikira: a) uregwa ni igitsina gore, b) nyakwigendera yavutse ari muzima, c) uwo uregwa yishe ni umwana we, d) igikorwa cyateye urupfu uregwa yagikoze nkana, e) nyakwigendera ntiyari arengeje amezi cumi n’ibiri (12), f) uregwa yari atarakira neza ingaruka zo kubyara umwana yishe, g) ubwenge bw’uregwa bwarahungabanye kubera ingaruka zo kubyara cyangwa konsa9. [26] Mu rubanza rwa Her Majesty the Queen (wajuriye) na Meredith Katharine Borowiec (uregwa), Urukiko rw’Ikirenga rwa Canada rwasobanuye ko icyaha cyo kwica umwana wibyariye ari icyaha gikorwa mu buryo bwihariye. Icya mbere, ni uko icyaha gikorwa n’umubyeyi w’umugore, abishaka, wica umwana we w’uruhinja rutaragera ku mezi cumi n’abiri (12). Icya kabiri, ni uko muri icyo gihe aba agifite ihungabana yatewe n’ingaruka zo kubyara cyangwa konsa. Rwabivuze rutya mu magambo y’icyongereza: «Infanticide, which is defined in s. 233 of the Criminal Code, is a form of culpable homicide and applies in the narrow set of circumstances where (1) a mother, by a wilful act or omission, kills her newborn child (under one year of age, as defined by the Criminal Code, s. 2) and, (2) at the time of the act or omission, the mother’s mind is “disturbed” either because she is not fully recovered from the effects of giving birth or by reason of the effect of lactation: L.B., at para. 58»10.

9 Western Journal of Legal Studies, Vol 5, Issue 4, article 1. I. Elements of the offence (Infanticide) R v Smith5 clarified the seven elements of section 233: The accused is female; (b) The deceased was born alive; (c) The accused caused the death of her child; (d) The death of the child was caused by a wilful act or omission of the accused; (e) The child was newly-born (under 12 months of age); (f) The accused was not fully recovered from the effects of giving birth to the child; (g) By reason of childbirth or the consequent effects of lactation the accused’s mind was disturbed. This article is available in Western Journal of Legal Studies: http://ir.lib.uwo.ca/uwojls/vol5/iss4/1. 10 File No.: 36585. 2016: January 20; 2016: March 24. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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193   [27] Hashingiwe ku bisobanuro bimaze gutangwa ku bijyanye n’imikorere y’icyaha cyo kwica uwo wibyariye, Urukiko rurasanga icyo cyaha ari icyaha cyihariye kidashobora gukorwa n’umugabo bitewe n’imiterere ye nk’umuntu udashobora gutwita ngo abyare, ngo noneho nyuma yo kubyara abe yagira ingaruka ziturutse kuri uko kubyara cyangwa se konsa nk’uko biba ku mugore. Kandi kugira ngo icyaha cyo kwica uwo wibyariye gishoboke, ibyo bintu bikaba ari ngombwa nk’uko byagaragajwe haruguru. Urukiko rusanga ahubwo icyaha cyo kwica uwo wibyariye (infanticide), ari umugore ugikora abitewe n’ingaruka zo kubyara, ikigamijwe mu itegeko akaba atari uko hagira utoneshwa cyangwa uvutswa uburenganzira ku mpamvu itumvikana. [28] Kuba rero ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko icyaha cyo kwica uwo wibyariye kidashobora gukorwa n’umugabo bitewe n’imiterere ye itandukanye n’iy’umugore, Urukiko rurasanga nta kutareshya imbere y’amategeko cyangwa ivangura rishingiye ku gitsina biyigaragaramo, bityo ikaba itanyuranyije n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda.

2. Kumenya niba ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, mu ngingo yaryo ya 29. [29] Kabasinga Florida avuga ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange ibangamiye uburenganzira ku butabera buboneye, bityo ikaba inyuranyije n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. Ibyo abisobanura mu buryo bukurikira:

a. Iyi ngingo ihana umuntu wakoze igikorwa kitujuje ibisabwa byose kugira ngo cyitwe icyaha kuko iteganya ko ashobora guhanirwa icyaha kigaragazwa n’igikorwa cyakozwe nta bushake bwo kugikora, nyamara ubusanzwe, kugira ngo umenye ko icyaha cyabaye nk’uko bivugwa n’umwanditsi Robert Kint, ugomba kureba ko ingingo zikigize zuzuye: izo akaba ari ukuba igikorwa cyabaye (élément matériel), kuba itegeko rigiteganya nk’icyaha (élément légal), no kuba Re KABASINGA

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194   uwagikoze yari afite ubushake (élément moral). Bityo, uretse no kuba idatanga ubutabera buboneye, nta n’ubwo yubahirije amahame rusange y’amategeko ahana; b. N’ubwo ibiteganyijwe muri iyi ngingo ubisanga no mu bindi bihugu nk’Ubwami bw’Ubwongereza, Ireland cyangwa Canada, muri ibyo bihugu ho ubona iyo basanze umuntu yarishe umwana we nta bushake bwo gukora icyaha, ari nk’ibibazo byo mu mutwe adahanwa, ahubwo akurikiza gahunda z’abaganga baba bamukurikiranira hafi; mu gihe ingingo ya 108 y’Itegeko ryavuzwe yo, uretse no kumufasha mu buryo bwo kumuvura, imuteganyiriza ibihano binaremereye. c. Iyi ngingo ntitandukanya uwaba yishe umwana we ku bushake, cyangwa se akaba yabikoze nta bushake bwo gukora icyaha burimo. [30] Avuga ko ubushakashatsi bwakorewe ku manza zabaye kuri iki cyaha mu Bwami bw’Ubwongereza na Wales [Pays des Galles mu rurimi rw’Igifaransa] mu mwaka wa 2005, bwagaragaje ko mu bagore 49 bahamijwe icyaha cyo kwica abana babo hagati y’umwaka wa 1989 n’umwaka wa 2000 hashingiwe ku ngingo ifitanye isano n’iregerwa, abagore babiri (2) gusa aribo bahanishijwe igifungo, abasigaye bashyirwa aho bagomba kwitabwaho bubahiriza amabwiriza y’abaganga, ibi bikaba bitandukanye cyane n’ibibera mu Rwanda aho umubare munini ujyanwa muri gereza. Avuga ko, nk’uko ubwo bushakashatsi bubigaragaza, abahanwa hakurikijwe ingingo imeze nk’iya 108 y’Itegeko ry’u Rwanda ari bake

cyane bigaragara ko bagize ubushake bwo kwica abo bibyariye, bitandukanye n’ibikubiye mu ngingo ya 108 y’Itegeko ry’u Rwanda aho iyi ngingo ihana umugore wishe umwana bidaturutse ku bushake bwe, kuko ubwenge bwe buba butakiri ku murongo bitewe n’inkurikizi zo kubyara cyangwa se ku mpamvu zo guhembera k’umubyeyi. Agasanga aho guhanwa ahubwo yakagombye gushyirwa kuri gahunda z’abaganga bakamukurikiranira hafi mu rwego rwo kumusubiza ku murongo. [31] Akomeza avuga ko mu gihugu cya Canada, kimwe mu bihugu byateye imbere mu bijyanye n’uburenganzira bwa muntu muri rusange, n’ingingo ya 233 y’Itegeko rihana icyaha cyo kwica uwo wibyariye, iteganya ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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195   ko umugore aba akoze icyo cyaha iyo ku bushake bwe akoze igikorwa cyangwa yanze gukora icyo yagombaga gukora bigatera umwana we ukivuka urupfu, muri icyo gihe akaba atarakiranuka neza n’ingaruka zikomoka ku kubyara cyangwa guhembera k’umubyeyi, bigatuma ubwenge bwe budakora neza (A female person commits infanticide when by a wilful act or omission she causes the death of her newly-born child, if at the time of the act or omission she is not fully recovered from the effects of giving birth to the child and by reason thereof or of the effect of lactation consequent on the birth of the child her mind is then disturbed). [32] Avuga ko kuba iri tegeko ridafite ibisobanuro birambuye, ryateje impaka zihoshwa n’imanza zaciwe n’urukiko, izo manza akaba ari Veit J held in R v Effert ndetse na R v LB. Avuga ko izi manza zakemuye impaka, kandi zifasha gusobanura iyi ngingo muri icyo gihugu, inkiko zikaba zarabanje kumenya niba ukurikiranywe yarabikoze ku bushake cyangwa nta bushake bwo gukora icyaha, cyangwa hari impamvu zitamuturutseho zabimuteye. [33] Yongeraho ko iyo ugereranyije imihanire y’iki cyaha mu Rwanda no mu bindi bihugu aho ubona ko itegeko ryacu risa nk’aho ryakomotse, bigaragara ko umushingamategeko hari ibyo atasobanuye cyane, bityo bikaba bishobora gukomeza kurenganya abagore bashobora guhura n’ibibazo nk’ibi bya nyuma yo kubyara, maze aho gufashwa mu guhabwa

ubutabera, ahubwo bigasa nko gufashwa guhungabana. [34] Avuga ko iyo urebye ingingo ya 108 y’Itegeko riteganya ibyaha n’ibihano muri rusange ryo mu Rwanda, usanga yivuguruza ubwayo ikavuga ibintu binyuranyije n’amategeko. Avuga ko kuba iyo ngingo ivuga ko iyo umugore yishe umwana we abishaka, ibyo nta kibazo icyaha kiba cyabaye kubera ko haba harimo ubushake. Ko ariko ikibazo gihari ari uko iyo ngingo ikomeza ivuga ngo “mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza”. Akavuga ko bitashoboka ko habaho ubushake bwo gukora icyaha kandi ubwenge budakora neza, ko kubiteganya gutyo, umushingamategeko yakuye inshingano ku bushinjacyaha yo kwerekana ingingo zigize icyaha harimo n’ubushake, ko icyo umushinjacyaha asabwa ari ukwerekana ko umugore yishe umwana we gusa. Re KABASINGA

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196   [35] Akomeza asobanura ko hakurikijwe amahame y’amategeko yavuzwe haruguru, ntawakabaye ahanirwa igikorwa yakoze nta bushake, kabone n’iyo icyo gikorwa cyaba cyateye urupfu. Avuga ko iyo nta bushake buhari nta cyaha kiba cyabayeho, ko rero niba nta cyaha cyabaye nta no guhanwa biba bikwiriye kubaho. Asanga ahubwo ikwiye kuvugururwa mu rwego rwo kuyisobanura neza igatandukanya igihe uwaba akurikiranyweho icyaha yafatwa nk’aho yagikoze ku bushake, icyo gihe akaba yabihanirwa, n’igihe yaba yagikoze nta bushake, icyo gihe ntabe yabihanirwa. Ko ibyo bizanafasha inkiko kuba zatanga ubutabera buboneye, nk’uko ingero zishingiye ku bushakashatsi bwakorewe mu bindi bihugu byavuzwe haruguru zibyerekana. [36] Arangiza asaba ko Urukiko rukwiriye kubona ko ingingo 108 y’Itegeko riteganya ibyaha n’ibihano muri rusange, inyuranyije n’ingingo zose zavuzwe, arizo iya 15, 16, ndetse cyane cyane iya 29 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe muri 2015, bityo ikaba ikwiriye kuvaho nk’uko ingingo ya 3 y’Itegeko Nshinga rya Repubulika y’u Rwanda ibiteganya. [37] Me Rwagitare Fred Fiston na Me Mugabonabandi Jean Maurice bunganira Kabasinga Florida, bavuga ko ingingo ya 108 y’Itegeko riteganya ibyaha n’ibihano muri rusange uburyo yanditse ubwayo yivuguruza harebwe ibiteganywa n’amategeko. Bavuga ko kuba iyo ngingo itangira ivuga ngo umugore wese abishaka cyangwa

biturutse ku kudakora ikigomba gukorwa […], hanyuma ikarangiza ivuga ngo muri icyo gihe ubwenge bwe bukaba budakora neza […], basanga ibyo bitashoboka ko habaho ubushake kandi ubwenge budakora neza. Bavuga ko iyo ngingo inyuranyije n’iya 85 y’iryo tegeko ubwaryo iteganya ko iyo umuntu akoze icyaha nta bushake adakurikiranwa. [38] Me Umwari M. Claire na Me Kabibi Spéciose bahagarariye Leta y’u Rwanda, bavuga ko ku kijyanye no kuvuga ko iyi ngingo y’itegeko ihana udakwiye kuba ahanwa ataribyo. Icya mbere ngo n’ubwo iyi ngingo mu kinyarwanda izanamo ijambo “ubwenge bwe budakora neza”, babona ari ikibazo cy’imyandikire gusa iri jambo ridakwiye kubamo, ahubwo bigasobanuka nk’uko mu cyongereza no mu gifaransa byanditse, bikumvikana ko ari umugore wese, abishaka ukora cyangwa ntakore ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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197   (12) ariko mu gihe cyo gukora icyaha akaba afite inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha. [39] Bavuga ko ibyo bashishingira ku kuba ubusanzwe abahanga mu by’ubuvuzi bagaragaza ko inkurikizi zo kubyara cyangwa guhembera zidashobora gutuma umugore ata ubwenge (mental capacity) nk’aho ari umurwayi wo mu mutwe. Ibi bikaba bivuze ko nubwo yaba afite ibyo bibazo, aba afite ubwenge bwo kumenya icyaha n’ikitari icyaha, yewe n’ingaruka z’ibikorwa yakora, bitandukanye n’umuntu uba afite uburwayi bwo mu mutwe udashobora kumenya icyaha n’ikitari icyaha ndetse n’ingaruka z’ibikorwa yakora ko ari mbi cyangwa atari mbi. Bavuga ko kuba ubwenge bw’uwo mugore buba bukora neza, akwiye kuryozwa igikorwa yakoze abizi neza kandi ku bushake, icyakora igihano kikaba gitoya (mitigated) kubera ko icyaha cyo kwiyicira umwana aba yagikoze atagambiriye kwica umwana ahubwo aba yabitewe n’izo ngaruka zitamuturutseho. [40] Bakomeza bavuga ko kuba iyi ngingo y’itegeko iteganya ibihano biruta ibyo “kwica bidaturutse ku bushake/homicide involontaire/manslaughter”, ari ko bigomba kugenda, kubera ko, n’ubwo umugore wiyicira umwana biturutse ku nkurikizi zo kubyara no guhembera aba atagambiriye kwica umwana we, ariko nanone ntabwo akwiye guhanwa nk’uwishe umuntu bidaturutse ku bushake kubera umwihariko afite wo kurengera umwana buri gihe. Ibyo babisobanura mu buryo bukurikira: x Aba afite ubwenge bwuzuye, aba azi neza ibikorwa yakorera umwana bikamuvutsa ubuzima, bityo akaba afite inshingano zo kwirinda kubikora;

x Afite inshingano zo kwitwararika uko bishoboka kose kugira ngo arengere ubuzima bw’umwana w’uruhinja kuko buba buri mu maboko ye ijana ku ijana, akaba ari nawe murengezi we wa mbere;

x Kubera ko umugore wese wabyaye agira impinduka mu mubiri we harimo n’izagera ku bwenge bwe, akwiye kwitegura mbere y’igihe akanitwararika mu gihe yabyaye akakira izo ngaruka kugira ngo arengere ubuzima bw’umwana. Re KABASINGA

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198   [41] Abahagarariye Leta y’u Rwanda barangiza bavuga ko buri mugore wese wabyaye cyangwa se ufite ihungabana atica umwana yabyaye, ko ariyo mpamvu umwica aba agomba guhanwa. Basaba ko Urukiko rubonye ari ngombwa rwazahamagaza impuguke mu bijyanye n’ubuzima bwo mu mutwe bw’umugore umaze kubyara akabisobanura. [42] Kuri iyi ngingo, uhagarariye Umuryango uharanira iterambere ry’ubuzima (Health Development Initiative, HDI) nk’inshuti y’Urukiko, avuga ko ibitekerezo byabo byibanda ku bijyanye no gusobanura uko abahanga mu buvuzi bavuze ku bibazo by’umwihariko abagore bahura nabyo bijyanye n’ubuzima bw’imyororokere (reproductive health/santé de la reproduction) nk’uko biteganywa n’Itegeko Nshinga rya Repubulika y’u Rwanda, ayandi mategeko akoreshwa imbere mu gihugu hamwe n’Amasezerano Mpuzamahanga yerekeye uburenganzira bwa muntu. [43] Ku birebana n’isano iri hagati y’abagore batwite, abamaze kubyara n’ubuzima bwo mu mutwe, avuga ko umuryango Mpuzamahanga wita ku Buzima (World Health Organization/Organisation Mondiale de la Santé) nk’uko wabigaragaje mu mibare, ku rwego rw’isi, hafi ya 13% by’abagore batwite bakunda guhura n’ikibazo cy’ihungabana (mental disorder), by’umwihariko kwiheba (depression), byagera mu bihugu bikiri mu nzira y’amajyambere, ari naho u Rwanda rubarizwa, umubare wabo ukazamuka ukagera ku kigero cya 19.8%. [44] Avuga kandi ko ubushakashatsi bwakozwe mu

Mujyi wa Manchester, mu gihugu cy’Ubwongereza, bwagaragaje ko umubare w’abagore bajyanwa mu bitaro by’abarwayi bo mu mutwe kubera ihungabana nyuma yo kubyara (post–partum depression) uba wikubye inshuro umunani umubare w’abandi bagore baba bahuye n’ibindi bibazo byabateye kugira ihungabana. [45] Akomeza avuga ko Minisiteri y’ubuzima y’u Rwanda nayo yemera ko umugore wahuye n’ikibazo cy’ihungabana amaze kubyara ashobora kwiyahura cyangwa kwihekura. Minisiteri ikaba ivuga ko uwo mugore aba agomba kuvurwa ndetse agahabwa imiti (psychotherapy and medication). Ikindi cyagaragajwe ni uko ihungabana ryo mu mutwe riturutse ku gutwita ari umwihariko w’abagore. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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199   [46] Avuga ko ku byerekeye uburenganzira ku buzima muri rusange, ingingo ya 21 y’Itegeko Nshinga ry’u Rwanda iteganya ko abanyarwanda bose bafite uburenganzira bwo kugira ubuzima bwiza. Avuga ko abanyarwanda bose barebwa n’ubwo burenganzira kuko Itegeko Nshinga mu ngingo ya 16 (1) riteganya ko Abanyarwanda bose bavukana kandi bagakomeza kugira uburenganzira n’ubwisanzure bingana. [47] Avuga kandi ko mu rwego mpuzamahanga, ingingo ya 12(1) y’Amasezerano Mpuzamahanga yerekeye uburenganzira mu by’ubukungu, imibereho myiza n’umuco (International Covenant on Economic, social and Cultural Rights)11, hamwe n’ingingo ya 16(1) y’Amasezerano Nyafurika yerekeye Uburenganzira bwa muntu n’ubw’abaturage (African Charter on Human and Peoples Rights)12 ziteganya ko buri muntu afite uburenganzira ku buzima. Aya masezerano akaba ateganya uburenganzira ku buzima mu buryo bukurikira mu rurimi rw’icyongereza: “Every individual shall have the right to enjoy the best attainable state of physical and mental health”. [48] Akomeza avuga ko ku byerekeye ubuzima, Umuryango Mpuzamahanga wita ku buzima wasobanuye ko ubuzima atari ukutagira uburwayi gusa ahubwo ko ari no kumva umerewe neza: Health is a state on complete physical, mental and social well-being and not merely the absence of disease or infirmity”. Ibi bikaba bisobanuye ko ubuzima

(health/santé) bureba n’ibyo twakwita aspect mental mu rurimi rw’igifaransa. Uburenganzira ku buzima ntabwo busobanuye kutarwara, ahubwo busobanura uburenganzira bwo kurindwa indwara no kuvurwa igihe umuntu yaba arwaye. [49] Avuga ko ku bijyanye n’uburenganzira bw’umugore ku buzima mu buryo bwihariye, ingingo ya 14 (2)(b) y’Amasezerano Nyafurika y’inyongera yerekeye uburenganzira bwa muntu n’ubw’abaturage, yerekeye uburenganzira bw’umugore muri Afurika13 (Protocol to the African Charter

11 U Rwanda rwemeje aya Masezerano n’Itegeko-teka nº 8/75 ryo ku wa 12/02/1975. 12 U Rwanda rwemeje aya masezerano n’iteka rya Perezida nº 10/1983 ryo ku wa 17/05/1985. 13 Amasezerano y’inyongera ku masezerano Nyafurika yerekeye uburenganzira bwa muntu n’ubwa abaturage yerekeye uburenganzira bw’umugore yashyiriweho Re KABASINGA

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200   on Human and People’s Rights on the Rights of Women in Africa) iteganya ko Ibihugu byashyize umukono ku masezerano bigomba gushyiraho uburyo bwo kwita ku buzima bw’abagore igihe bitegura kubyara, igihe babyaye, nyuma yo kubyara n’igihe barimo konsa (States Parties shall establish and strengthen existing pre-natal, delivery and Post-natal health and nutritional services for women during pregnancy and while they are breast-feeding). [50] Avuga kandi ko ingingo ya 12(2) y’Amasezerano Mpuzamahanga yerekeye guca burundu ivangura iryo ariryo ryose rikorerwa abagore14 (Convention on the Elimination of All Forms of Discrimination Against Women) nayo aribyo igarukaho (Notwithstanding the provisions of paragraph 1 of this article, states parties shall ensure to women appropriate services in connection with pregnancy, confinement and the post-natal period, granting free services where necessary, as well as adequate nutrition during pregnancy and lactation). [51] Avuga nanone ko Komite y’impuguke ishinzwe kureba uko ibihugu byubahiriza Amasezerano Mpuzamahanga yerekeye guca burundu ivangura iryo ari ryo ryose rikorerwa abagore (CEDAW Committee) yasesenguye ingingo ya 12 y’aya masezerano muri aya magambo: “States parties should include in their reports how they supply free services where necessary to ensure safe pregnancies, childbirth and post-partum periods for women. Many women

are at risk of death or disability from pregnancy-related causes because they lack the funds to obtain or access the necessary services, which include antenatal, maternity and post-natal services.15 Mu yandi magambo, Komite yavuzwe haruguru isaba ibihugu byashyize umukono kuri aya masezerano birimo n’u Rwanda, kujya bigaragaza muri raporo bishyikiriza iyo komite, amakuru kuri serivisi zitishyurwa zijyanye no kubungabunga, igihe cyose bibaye ngombwa, ubuzima bw’abagore igihe batwite, bamaze kubyara na nyuma yaho.

umukono I Maputo ku wa 11 Nyakanga 2003, yemejwe burundu n’Iteka rya Perezida Nº 11/01 ryo ku wa 24/06/2004. 14 U Rwanda rwemeje aya masezerano n’Iteka rya Perezida Nº431/16 ryo ku wa 10 Ugushyingo 1980. 15 Office of the United Nations High Commission for Human Rights Committee on the Elimination of Discrimination against Women General recommendation Nº 24: Aricle 12 of the Convention (women and health). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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201   [52] Mu gusesengura ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018, avuga ko nk’uko babigaragaje haruguru, basanga iyi ngingo inyuranyije n’ibi bikurikira: x Uburenganzira bw’umugore ku buzima bw’imyororokere nk’uko biteganywa mu masezerano mpuzamahanga hamwe n’ayandi mategeko akoreshwa imbere mu gihugu;

x Ihame rituma umuntu aryozwa icyaha. [53] Ku byerekeranye n’uburenganzira bw’umugore ku buzima bw’imyororokere, avuga ko basanga kwemeza ko umugore wihekuye kubera ko ubwenge bwe budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera byonyine biba bihagije kwerekana ko uburenganzira bw’uwo mugore ku buzima bwiza bwavukijwe, kuko bigaragara neza ko ubuzima bw’umugore buba butifashe neza igihe icyaha gikorwa. [54] Avuga kandi ko basanga ingingo ya 108 y’Itegeko ryavuzwe haruguru, inyuranyije n’ingingo ya 95 y’Itegeko Nshinga, aho iyo ngingo iteganya ko amasezerano mpuzamahanga yashyizweho umukono asumba amategeko asanzwe. Bityo ko kuba Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ari itegeko risanzwe, riza inyuma y’amasezerano Mpuzamahanga yemejwe n’u Rwanda bagaragaje haruguru, aho berekanye icyo aya masezerano ateganya ku byerekeye uburenganzira bw’umugore ku buzima muri rusange, no ku buzima bw’imyororokere mu buryo bwihariye. [55] Avuga ko basesenguye ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, basanga nanone inyuranyije n’ibiteganywa n’ingingo ya 3, iya 12 n’iya 16 z’Itegeko Nº 21/05/2016 ryo ku wa 20/05/2016 ryerekeye ubuzima bw’imyororokere y’abantu, kuko izi ngingo ziramutse zubahirijwe umugore atakora icyaha cyo kwihekura adafite ikibazo cy’ihungabana. [56] Avuga ko mu byerekeye guhana umugore wihekuye abitewe n’uko yahuye n’ihungabana yatewe no kubyara, mu rubanza State v. White, Urukiko rw’Ikirenga rwa Leta ya Idaho ibarizwa muri Leta Zunze Ubumwe z’Amerika rwarekuye Jane White wari ukurikiranyweho icyaha cyo kwihekura yari yatewe n’uko nawe yari yagize ikibazo cyo mu mutwe nk’ingaruka yo kubyara. Re KABASINGA

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202   [57] Akomeza avuga kandi ko umuntu ashobora kwibaza niba hari impamvu yatuma umugore ahanwa mu gihe bagaragaje ko amabwiriza ya Minisiteri y’ubuzima ubwayo ateganya ko umugore wahuye n’ikibazo cya postpartum psychosis aba akwiye gufashwa akavurwa, ndetse n’ingingo ya 85 (2) y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 iteganya ko nta buryozwacyaha bubaho iyo ushinjwa yari afite uburwayi bwo mu mutwe mu gihe yakoraga icyaha. [58] Akomeza avuga ko Urukiko rw’Ikirenga rwa Idaho muri Leta Zunze Ubumwe z’Amerika rwemeje ko guhamya icyaha umuntu ufite uburwayi bwo mu mutwe bidafasha kugera ku kiba kigamijwe n’amategeko ahana, ko bitanamufasha kugororoka, ko ahubwo icyo bitanga ari ugusubiza muri sosiyete umuntu ufite uburwayi bwo mu mutwe nyuma yo guta igihe afunze (the conviction of mentally ill persons does not serve the purpose of punishment in the criminal law, and it certainly does not serve the end of rehabilitation but rather may serve to release a mentally ill person to society after futile confinement). [59] Asoza avuga ko abahanga mu buvuzi bagaragaje ko “postpartum non-psychotic depression” ari kimwe mu bibazo abagore bakunda guhura nabyo bakanemeza ko ari ikibazo gikomeye kijyanye n’ubuzima rusange gikunda kwibasira abagore n’imiryango yabo. Umugore wahuye n’icyo kibazo cya postpartum non-psychotic depression aba akwiye gufashwa aho guhanirwa icyaha cyo

kwihekura. [60] Uhagarariye umuryango Women’s Link Worldwide (WLW) nk’indi nshuti y’urukiko, avuga ko bamaze gusuzuma muri make imiterere y’icyaha cyo kwihekura mu Rwanda, n’impungenge zavuzwe ku bijyanye no gukoresha nabi icyaha cyo kwihekura ku bagore n’abakobwa bashaka serivisi zo gukuramo inda, cyangwa bahuye n’ibibazo bikomeye byo kubyara, bifuza ko Urukiko rw’Ikirenga rwakwita ku bibazo bine bikurikira bijyanye no guhana icyaha cyo kwihekura:

Gukoresha nabi amategeko ahana kwihekura, aho abagore bahanwa kubera ko badashobora kubona serivisi zihagije z’ubuzima bw’imyororokere, ni ihohoterwa ry’uburenganzira bw’umugore ku mibereho, ubuzima ndetse n’ubuzima bwite, kandi ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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203   rikagira ingaruka ku bagore n’abakobwa basanzwe barashyizwe mu kato, cyane cyane abagore b’abakene n’abagore bo mu cyaro;

Gukoresha nabi icyaha cyo kwihekura ku bagore n’abakobwa bakuyemo inda cyangwa bahuye n’ibibazo bikomeye byo kubyara, ni ukubangamira uburenganzira bw’umugore ku gucirirwa imanza zitabogamye;

Gukoresha nabi icyaha cyo kwihekura ku bagore n’abakobwa bakuyemo inda cyangwa bahuye n’ibibazo bikomeye byo kubyara bigize igihano kirimo ubugome kandi kidasanzwe. [61] Basobanura ko mu bihugu byinshi icyaha cyo kwihekura gifatwa nk’icyaha gito ugeranyinyije n’ubundi bwoko bw’ubwicanyi, ko impamvu ari uko harebwa impamvu ziba zatumye icyo cyaha gikorwa. Aha bavuga nk’imibereho y’uregwa, kuba yarateshejwe agaciro igihe yari atwite ndetse no gutinya ababyeyi, ihungabana ryo mu mutwe yatewe no gutwita, kuba nta bimenyetso bidashidikanywaho ko yagambiriye gukora icyaha. [62] Mu kwanzura, umuryango Women’s Link Worldwide (WLW), uvuga ko gushinja icyaha abagore n’abakobwa bafite ibibazo bikomeye byo kubyara cyangwa gukuramo inda mu buryo budatekanye, ari ukurenga bikomeye ku burenganzira bw’abagore bwo kugira imibereho n’ubuzima birengerwa n’amategeko mpuzamahanga nk’uburenganzira bw’ikiremwamuntu. Bavuga ko kuba abagore bakennye n’abagore bo mu cyaro badakunze kubona uburyo buhagije bwo kuboneza urubyaro na serivisi z’imyororokere, bashobora guhura n’ibibazo bikomeye byo kubyara cyangwa bagahatirwa gukuramo inda rwihishwa bikaba byabaviramo ibyago byo gushinjwa icyaha cyo kwihekura. [63] Mu gusoza, uyu muryango wibajije niba mu gushyira icyaha cyo kwihekura mu gitabo cy’amategeko ahana, intego yari iyo kugabanya umubare w’abakora iki cyaha, ko bibaye ari byo, umuti mwiza w’iki kibazo waba guharanira ko abagore bagira umutekano bakanabona serivisi z’imyororokere, harimo gukuramo inda no kwitabwaho nyuma yo gukuramo inda, kwigishwa iby’imibonano mpuzabitsina no kwirinda gusama. Re KABASINGA

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204  

UKO URUKIKO RUBIBONA [64] Ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavugururwe mu 2015, igaragaza bimwe mu bigize uburenganzira ku butabera buboneye. Nk’uko bigaragazwa n’imyandikire y’iyo ngingo, ntabwo ibigize uburenganzira ku butabera buboneye byarondowe byose. Hakoreshejwe ijambo burimo, mu cyongereza “includes”. Ibi bivuze ko uretse ibivugwa muri iyo ngingo ya 29, hari n’ibindi bigize uburenganzira ku butabera buboneye. [65] Nk’uko uru rukiko rwabigaragaje mu rubanza RS/INCONST/SPEC 00003/2019/SC rwaciwe ku itariki ya 04/12/2019, ubutabera buboneye busobanurwa mu buryo butandukanye, hari ubutabera buboneye bushingiye ku iyubahirizwa ry’imihango ya ngombwa16. Ni ukuvuga uruhererekane rw’ibigomba kubahirizwa hashingiwe ku mahame ateganywa n’amategeko. Hari n’Ubutabera buboneye bushingiye ku biteganywa n’itegeko17. Ubu bwo bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage. Ibi ni nabyo bijyanye n’ikibazo Urukiko rwashyikirijwe muri uru rubanza. [66] Hashingiwe kuri ibi bisobanuro, hararebwa niba ibiteganyijwe mu ngingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, byafatwa nko kuvutsa umugore uburenganzira ku butabera buboneye. Uwatanze ikirego we asobanura ko ibikubiye muri iyo ngingo bibangamiye amahame ajyanye n’ubutabera buboneye kuko ihana umugore wishe umwana we nta bushake bwo gukora icyaha afite. [67] Urukiko rwemeranya n’uwatanze ikirego ko kugira ngo icyaha cyo kwica umwana wibyariye kibeho, kimwe n’ibindi byaha, kigomba kuba cyujuje ibintu bitatu bya ngombwa: kuba igikorwa cyabaye (élément

16 Procedural due process: a course of formal proceedings (such as legal proceedings) carried out regularly and in accordance with established rules and principles. RS/INCONST/SPEC 00003/2019/SC rwaciwe ku itariki ya 04/12/2019, Para. 13. 17 Substantive due process: protection against enactement of arbitrary and unreasonable legislation or other measures that would violate peoples’ rights. Idem.

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205   matériel), kuba itegeko rigiteganya nk’icyaha (élément légal), no kuba uwagikoze yari afite ubushake (élément moral). [68] Bimwe mu biteganywa n’ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ni uko umugore wese, abishaka cyangwa biturutse ku kudakora ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) ariko mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi aba akoze icyaha. [69] Mu gusubiza ikibazo Urukiko rwashyikirijwe kijyanye no kumenya niba iyi ngingo ihana umugore wishe umwana we nta bushake bwo gukora icyaha, ni ngombwa kubanza kureba ibigize icyaha cyo kwica umwana wibyariye n’aho gitandukanira n’icyaha cy’ubwicanyi (murder) giteganywa n’ingingo ya 107 ndetse n’icy’ubwicanyi budaturutse ku bushake (manslaughter) giteganywa n’ingingo ya 111, zombi z’Itegeko Nº 68/2018 rimaze kuvugwa. [70] Icyaha cy’ubwicanyi gishobora gukorwa n’umuntu wese harimo n’umugore kandi kigakorerwa uwo ariwe wese harimo n’umwana wibyariye. Ni kimwe n’icyaha cy’ubwicanyi bidaturutse ku bushake bitewe n’amakosa cyangwa urubangare, ariko nta mugambi wo kwica wari uhari. Ibigize icyaha cy’ubwicanyi (les éléments constitutifs), ni umuntu wica undi (actus reus), kandi uwamwishe akaba yari yagambiriye kubikora (mens rea). Mu bigize icyaha cyo

kwica utabigambiriye, nabyo harimo kwica umuntu, ariko muri uko kumwica hakaba harimo uburangare (actus reus), buturuka ku myitwarire yashoboraga kwirindwa icyaha ntikibe (mens rea). [71] Ku birebana n’icyaha cyo kwica uwo wibyariye, abahanga basesenguye ibigize icyo cyaha bahereye ku mategeko agihana mu bihugu byabo, bagaragaza ko kugira ngo kibeho hagomba kubaho ubushake bwo kwica cyangwa ubushake bwo kudakora icyagombaga gukorwa bigatera urupfu. Mu nyandiko yise Deconstructing infanticide, Eric Vallillee yasobanuye ibigize icyaha cyo kwica uwo wibyariye giteganywa mu ngingo ya 233 y’amategeko ahana ya Canada, agaragaza ko actus reus (élément matériel) y’icyo cyaha isaba ko igikorwa cyangwa kudakora icyagombaga gukorwa biba byateje urupfu rw’umwana, naho mens rea (élément moral) igasaba ko igikorwa cyangwa ikitakozwe kandi cyagombaga gukorwa biba Re KABASINGA

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206   byaturutse ku bushake bw’ukora icyaha. Abivuga muri aya magambo: The actus reus of the offence requires that an act or omission causes the death of the infant, while the mens rea requires that this act or omission be intentional.18 [72] Uwitwa Winifred H. Holland19, nawe yasobanuye ibigize icyaha cyo kwica uwo wibyariye ahereye ku isesengura ryakozwe n’inkiko, agaragaza ko hagomba kubaho ubushake bwo gukora cyangwa ubushake bwo kudakora icyagombaga gukorwa, hagamijwe kugira nabi. Abivuga muri aya magambo: What is the mens rea of the the offence? While it is clear that the act or omission must be “willful”, it is not clear whether the death must be caused willfully….According to Smith20 the act must be done with a bad motive or purpose, or with intent.21 [73] Ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 ryavuzwe haruguru, ifite igice cya mbere kigira kiti “umugore wese, abishaka cyangwa biturutse ku kudakora ikigomba gukorwa, wica umwana yabyaye utarengeje amezi cumi n’abiri (12) …”. Mu itegeko ryo muri Canada bavuga ngo “A female person commits infanticide when by a wilful act or omission she causes the death of her newlyborn child….”, naho mu itegeko ryo muri UK bakavuga ngo “Where a woman by any wilful act or omission causes the death of her child, being a child under the age of twelve months…”. [74] Hashingiwe ku bisobanuro bimaze gutangwa, birumvikana

ko kugira ngo icyaha cyo kwica uwo wibyariye kibeho, hagomba kuba habayeho ubushake, ni ukuvuga ubushake bwo gukora igikorwa gitera urupfu rw’umwana cyangwa ubushake bwo kudakora icyagombaga gukorwa bigatuma umwana apfa. Ikibazo kigaragara mu ngingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ni ikibazo cy’imyandikire yayo itagaragaza neza ubushake bwo kudakora icyagombaga gukorwa, ikanasobanura mu buryo buteye urujijo icyiswe mu

18 Eric Vallillee, “Disconstructing infanticide”, (2015)5:4 online: Uwojleg Stud/ https://ir.lib.uwo.ca/uwojls/vol5/iss4/1 19 Professor, faculty of law, University of Western Ontario, London, Ontario, Canada 20 R v. Smith (1976) 32 C.C.C.(2d)224(Nfdl Dist Ct), cited by Winifred H. Holland 21 Winifred H. Holland, Murder and related Issues: An Analysis of the law in Canada, Report for the Law Commission, July 27th, 2005, p.

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207   rurimi rw’icyongereza n’igifaransa postpartum depression/état de dépression postpartum. [75] Inkiko zasobanuye ko kimwe mu bigize actus reus (élément materiel) y’icyaha cyo kwica uwo wibyariye, kikanatandukanya icyo cyaha n’icy’ubwicanyi, ari uko kigomba kuba cyakozwe n’umubyeyi w’umugore wica umwana we ukivuka abitewe n’ihungabana rikomoka ku kuba akimara kubyara. Mu rubanza rwa Her Majesty the Queen v. Meredith Katharine Borowiec, Urukiko rw’Ikirenga rwa Canada rwabivuze muri aya magambo: Infanticide convictions are rare, distinguishable from murder and manslaughter by their unique actus reus: causing the death of her newly- born child while the mother is not fully recovered from the effects of giving birth or lactation and by reason thereof her mind is then disturbed22. Uko guhungabana gukomotse ku kubyara nibyo postpartum depression/état de dépression postpartum bivugwa mu ngingo ya 108 yavuzwe haruguru mu rurimi rw’icyongereza n’igifaransa, bikaba bitandukanye no kuba ubwenge budakora neza bivugwa mu rurimi rw’ikinyarwanda. Kuba ubwenge budakora neza byafatwa ahubwo nka postpartum psychosis. [76] Nk’uko bisobanurwa n’abahanga, umugore ukimara kubyara cyangwa se wonsa, ashobora kugira ingaruka z’ubwoko bubiri zikurikira:

Ashobora guta ubwenge (postpartum psychosis), bityo ntamenye kuba yatandukanya ikibi n’icyiza. Muri icyo gihe, ibikorwa binyuranyije n’amategeko yakora harimo no kwica uwo yibyariye, ntiyabihanirwa kubera ko ubwenge bwe buba budakora neza. Ashobora kugira ihungabana (postpartum depression), ariko bitavuze ko muri icyo gihe nta bwenge aba afite. Aba ashobora gutandukanya ikibi n’icyiza, bityo igikorwa kinyuranyije n’amategeko yakora akaba yagikurikiranwaho, ariko kubera ibihe aba arimo, mu kumuhana bikitabwaho. [77] Uwitwa Michele Connell mu nyandiko ye yise: The Postpartum Psychosis Defense and Feminism: More or Less Justice for Women, asobanura ko itandukaniro riri hagati ya postpartum psychosis na postpartum

22 S.C.C. No.: 36585, Her Majesty the Queen and Meredith Katharine Borowiec, para.

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208   depression ari uko umugore umaze kubyara akagira postpartum psychosis ata ubwenge akamera nk’umusazi ku buryo agira uko afatwa mu rwego rw’amategeko, mu gihe ufite postpartum depression we adata ubwenge ku buryo yananirwa gutandukanya ikibi n’ikiza, uwo we mu rwego rw’amategeko akaba nta mwihariko agira.Yabivuze atya mu magambo y’icyongereza: This distinction is crucial to understanding why postpartum psychosis can be singled out for different legal treatment while the other two illnesses cannot. Based on current medical research, postpartum psychosis is the only condition that should qualify for special legal treatment. "Baby blues" and postpartum depression, while medically recognized, would not meet the threshold of legal insanity in the majority of cases because they typically do not impair a mother's ability to tell right from wrong. It is also important to emphasize, as a rebuttal to those concerned with an overly broad insanity standard, that postpartum psychosis is a narrowly defined medical category that includes relatively few women23. [78] Ibimaze kuvugwa byagarutsweho mu rubanza Her Majesty the Queen v. L.B aho Urukiko rw’Ubujurire rwa Ontario rwatanze igisobanuro cyo kwica uwo wibyariye (Infanticide). Rwavuze ko icyaha cyo kwica uwo wibyariye kigizwe n’ibintu bibiri. Icya mbere ni isano iri hagati y’uregwa n’umwana wishwe, icya kabiri ni uko ubwenge

bw’uregwa ugomba kuba bari nyina wa nyakwigendera buba bwahungabanye kubera ingaruka zo kubyara cyangwa konsa. Bitandukanye n’irindi hungabana rishobora koroshya uburyozwacyaha, ku birebana n’icyaha cyo kwica uwo wibyariye si ngombwa ko habaho isano hagati y’iryo hungabana n’igikorwa cyateye urupfu rw’umwana, kubera ko iryo hungabana ntaho rihuriye n’icyemezo cyo kwica. Iryo hungabana rifatwa nk’igice cya actus reus aho kuba mu bigize mens rea24.

23 Michele Connell, The Postpartum Psychosis Defense and Feminism: More or Less Justice for Women. Case Western Reserve Law Review. Available at: https://scholarlycommons.law.case.edu/caselrev/vol53/iss1/5 24 The definition of Infanticide focuses on two things. First, it requires a mother-child relationship between the perpetrator and the victim. Second, the mental state of the perpetrator/mother must be disturbed and that disturbance must be connected to the effects of giving birth or lactation. Unlike other mental states that may mitigate criminal responsability, infanticide does not require any causal connection between the disturbance of the mother's mind and the decision to do the thing that caused her child's death: R. v. Guimont (1999), 141 C.C.C (3d) 314 (Q.C.A), at p. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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209   [79] Tugarutse kuri uru rubanza, urega avuga ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, idatanga ubutabera buboneye, ashaka kumvikanisha ko ihana n’umuntu udafite ubwenge, udashobora gutandukanya ikibi n’icyiza. Hashingiwe ku bisobanuro bimaze gutangwa haruguru, umugore uvugwa muri iyo ngingo si wa wundi ufite ikibazo cya postpartum psychosis, kuko uyu nk’uko twabibonye adashobora gutandukanya ikibi n’icyiza, bityo akaba atahanirwa ibikorwa bibi yakoze, ahubwo ni wawundi ufite ikibazo cya postpartum depression uba yahungabanye gusa. Uyu rero, kubera ko ashobora gutandukanya ikibi n’icyiza, iyo akoze ibinyuranyije n’amategeko harimo no kwica uwo yibyariye, arabihanirwa. [80] Uwatanze ikirego, avuga ko iyi ngingo idatanga ubutabera buboneye, mu gice cyayo kivuga ngo “…ariko mu gihe cyo gukora icyaha ubwenge bwe bukaba budakora neza bitewe n’inkurikizi zituruka ku kubyara cyangwa guhembera k’umubyeyi…”. Mu cyongereza ni “…but during the commission of the offense she was in postpartum depression or by effect of lactation commits an offense”. Akavuga rero ko niba umuntu ubwenge bwe budakora neza, nta n’ubushake bwo gukora icyaha yagira. Nk’uko twabibonye haruguru, iyi ngingo no mu bindi bihugu irahaba. Urugero rwatanzwe n’urwa Canada n’Ubwongereza. Ingingo ya 233 y’Itegeko rihana ryo muri Canada, ku birebana n’uko

umugore agomba kuba ameze mu gihe cyo gukora icyaha cyo kwica uwo yibyariye, ivuga ngo “… if at the time of the act or omission she is not fully recovered from the effects of giving birth to the child and by reason thereof or of the effect of lactation consequent on the birth of the child her mind is then disturbed”. [81] Mu ngingo ya 160 (1) y’itegeko rihana ry’Ubwongereza (UK), bavuga ngo “…but at the time of the act or omission the balance of her mind was disturbed by reason of her not having fully recovered from the effect of

317, E. Cunlife, “infanticide: Legislative History and Current Questions” (2009) 55 Crim. L.Q. 94, at pp. 112-113; I; Grant, D. Chunn & C. Boyle, The Law of Homicide, loose-leaf (Scarborrough: Carswell, 1995), at p. 4-91. Because the mother's "mental disturbance" is not connected to the decision to kill, that "disturbance" is better considered as part of the actus reus and not a mens rea component of the crime of infanticideDocket: C49467- C49468, Date: 20110302, Court of Appeal for Ontario, Doharty, Moldaver and Cronk JJ.A. Between Her Majesty and L.B, Para.

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210   giving birth to the child or by reason of the effect of lactation consequent upon the birth of the child. Muri aya mategeko uko ari atatu, uretse kuba harakoreshejwe amagambo atandukanye, igitekerezo gikubiyemo ni kimwe cy’uko mu gihe umugore yica umwana we aba afite ihungabana rituruka ku kubyara cyangwa konsa. Iki gice cy’ingingo kimaze kugaragazwa, ni cyo uwatanze ikirego aboneramo ko ibigize icyaha bituzuye, ko kuba ubwenge budakora neza, nta bushake bushoboka (mens rea), ko rero nta no guhanwa biba bikwiye kubaho. [82] Mu gusesengura ibigize icyaha cyo kwica uwo wibyariye (infanticide) hagamijwe kureba ibigize icyo cyaha (éléments constitutifs), ariko cyane cyane kumenya icyo amagambo her mind is then disturbed ashatse kuvuga, mu rubanza rwa Her Majesty the Queen (wajuriye) v. Meredith Katharine Borowiec (uregwa), Urukiko rw’Ikirenga rwa Canada rwasobanuye ko umushingamategeko akoresha aya magambo atashakaga kuvuga umuntu wataye ubwenge udashobora gutandukanya ikibi n’icyiza urebwa n’ingingo ya 1625, ahubwo yavugaga ko umugore agomba kuba yahungabanyijwe n’ingaruka zo kubyara no konsa, uko guhungabana kukaba ari ko kugize igikorwa cyo kwica uwo wibyariye (actus reus), aho kuba umugambi wo kwica (mens rea). Urukiko rwabivuze muri aya magambo mu rurimi rw’icyongereza. “The question of the meaning of the phrase “her mind is then disturbed” is one of statutory

interpretation. The grammatical and ordinary sense of the words, their place within the Criminal Code, the provision’s legislative history and evolution, and the jurisprudence interpreting the phrase “her mind is then disturbed” do not support the conclusion that Parliament intended to restrict the concept of a disturbed mind to those who have “a substantial psychological problem”. Rather, the phrase “mind is then disturbed” should be applied as follows: (a) the word “disturbed” is not a legal or medical term of art, but should be applied in its grammatical and ordinary sense; (b) in the context of whether a mind is disturbed, the term can mean “mentally agitated”, “mentally unstable” or “mental discomposure”; (c) the disturbance need not constitute a defined mental or psychological condition or a mental illness. It need not constitute a

25 Article 16 (1) of Criminal code states: No person is criminally responsible for an act committed or an omission made while suffering from a mental disorder that rendered the person incapable of appreciating the nature and quality of the act or omission or of knowing that it was wrong. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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211   mental disorder under s. 16 of the Criminal Code or amount to a significant impairment of the accused’s reasoning faculties; (d) the disturbance must be present at the time of the act or omission causing the “newly-born” child’s death and the act or omission must occur at a time when the accused is not fully recovered from the effects of giving birth or of lactation; (e) there is no requirement to prove that the act or omission was caused by the disturbance. The disturbance is part of the actus reus of infanticide, not the mens rea; (f) the disturbance must be “by reason of” the fact that the accused was not fully recovered from the effects of giving birth or from the effect of lactation consequent on the birth of the child”26. [83] Urwo Rukiko rukomeza ruvuga ko umuntu uregwa icyaha cyo kwica uwo yibyariye atakwireguza ko ubwenge bwe budakora neza kubera ko aba atataye ubwenge ku buryo atashobora kumenya ko ibyo ari gukora ari ibintu bibi. Rwabivuze muri aya magambo y’icyongereza: The concept of a “disturbed” mind is unique to infanticide and does not appear elsewhere in the Criminal Code. Conceptually, a “disturbed” mind must be different from a “mental disorder”, a term used in s. 16 of the Criminal Code, and, when proved on a balance of probabilities, can lead to a verdict of not criminally responsible. It must also be different from non-insane automatism,

which makes the act committed by the accused involuntary: R. v. Parks, [1992] 2 S.C.R. 871, at p. 896. [84] Nanone mu rwego rwo kumenya niba mu gihe umugore yica umwana yibyariye ubwenge bwe buba bwahungabanye (the accused’s mind was disturbed) bimukuraho icyaha, Urukiko rw’Ikirenga rwa Canada mu rubanza Her Majesty The Queen v. Meredith Katharine Borowiec, rwasobanuye ko ubwo hakemurwaga ikibazo nk’iki mu mwaka wa 1976, umucamanza yemeje ko ubushake bwo kwica uwo wibyariye bugaragarira mu bushake bwo gukora igikorwa kinyuranyije n’amategeko, bikerekanwa n’umugambi wo gukora nabi. Ko kuba ubwenge bw’uregwa bwari bwahungabanye igihe yicaga umwana we bikaba ntacyo bihindura ku bushake bwe. Urukiko rwabivuze muri aya magambo mu rurimi rw’icyongereza, “An early case relative to this issue is the 1976 trial decision of R v Smith. The judge determined that the mens rea of infanticide is a willful unlawful act consisting of intentional wrongdoing. The finding

26 2016 SCC 11, File No 36585, 2016: January 20; 2016: March 24. Re KABASINGA

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212   that the accused’s mind was disturbed when she caused the death of her newborn baby in that case did not alter the mens rea”. 27 [85] Hashingiwe ku bisobanuro byose byatanzwe haruguru, Urukiko rurasanga, ibikorwa umugore ahanirwa bivugwa mu ngingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ari ibikorwa yakoze abishaka cyangwa akanga gukora ikigomba gukorwa nabwo abishaka, agamije kwica umwana yibyariye, ariko ibyo akabikora abitewe n’ihungabana rituruka kuri uko kubyara cyangwa se konsa. Nk’uko byasobanuwe, uko guhungabana kukaba gutandukanye no guta ubwenge gushobora gutuma umuntu adashobora kumenya ibyo yakoze. Kubera iyo mpamvu, iyo ngingo ikaba ntaho ibangamiye ubutabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavugururwe muri 2015. [86] Urukiko rurasanga ariko, nk’uko byasobanuwe haruguru, uburyo ingingo ya 108 imaze kuvugwa yanditse mu kinyarwanda, ishobora gutera urujijo ikaba yakumvikanisha ko umugore uyivugwamo aba yataye ubwenge ku buryo atatandukanya ikibi n’icyiza kandi atari ko igomba kumvikana, rukaba rugira inama inzego zibishinzwe kuyandika neza ku buryo byumvikana neza ko umugore uvugwa muri iyi ngingo ari ufite ihungabana yatewe no kubyara cyangwa se konsa, ko ariko aba atataye ubwenge ku buryo atahanirwa ibikorwa binyuranyije n’amategeko

yakora. [87] Ku birebana n’ubushake buvugwa muri iyo ngingo, Urukiko nanone rurasanga yakwandikwa neza ku buryo ubwo bushake bugaragarira ku mugore ugira icyo akora akica umwana (a wilful act), bunagaragarira ku mugore wanga kugira icyo akora agamije kwica umwana yabyaye (a wilful omission). Uburyo yanditse, ubwo bushake bugaragarira k’ugira icyo akora akica umwana, naho udakora ikigomba gukorwa bikaba byakumvikana nk’aho nta mugambi mubi aba afite akaba yahanirwa kwica umwana biturutse ku burangare (manslaughter) kandi atariko bimeze.

27 Idem, para.

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213   III. ICYEMEZO CY’URUKIKO [88] Rwemeje ko ikirego cyatanzwe na Kabasinga Florida nta shingiro gifite. [89] Rwemeje ko ingingo ya 108 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ntaho inyuranyije n’ingingo za 15 na 16 z’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015. [90] Rwemeje kandi ko iyo ngingo itanyuranyije n’ingingo 29 y’Itegeko Nshinga ryo muri 2003 ryavuguruwe muri 2015, ko ahubwo ikeneye gukosorwa mu buryo bw’imyandikire. Re KABASINGA

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214  

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215   IMANZA ZIREBANA N’ITEGEKO RIKUMIRA

KANDI RIHANA IHOHOTERWA IRYO ARI

RYOSE RISHINGIYE KU GITSINA

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216  

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217   Re. GATERA N’UNDI [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/PÉN.0003/10/CS (Rugege, P.J., Mugenzi, Mukanyundo, Havugiyaremye, Kayitesi, Nyirankwaya, Kanyange, Mukandamage na Munyangeri, J.) 07 Mutarama 2011] Itegeko Nshinga – Umuryango – Gushyingirana – Kugirango ubushyingiranwe bw’ababanaga nk’umugore n’umugabo bwemerwe bugomba kuba ari ubushyingiranwe hagati y’umugore umwe n’umugabo umwe kandi bukorewe imbere y’urwego rw’ubutegetsi rubifitiye ububasha. Itegeko Nshinga – Umuryango – Ababanaga batarashakanye mu buryo bukurikije amategeko – Uburenganzira ku mutungo – Kugabana umutungo wababanaga nk’umugabo n’umugore batarashyingiranywe mu buryo byemewe n’amategeko ––Igabana ry’uwo mutungo rishingiye ku burenganzira umwe mu babanaga aba afite kuri uwo mutungo bukomoka ku kuba barawuhahanye cyangwa bawufitanye Itegeko Nshinga – Umuryango – Ababanaga batarashakanye mu buryo bukurikije amategeko – Uburenganzira ku mutungo – Mu gihe umwe mu babana nk’umugabo n’umugore hari ibyo yigomwe agatanga, afite igitekerezo cyo kuzagira uruhare ku mutungo, uwo babana akemera kubyakira nta gahato azi neza ko ubimuhaye yizera ko azagira uburenganzira ku mutungo, uwabyakiriye aramutse abyikubiye wenyine byaba ari akarengane gakorewe uwabitanze. Incamake y’ikibazo: Gatera na kabalisa bashingiye ku rubanza bajuririye mu Rukiko Rukuru nyuma yo kutishimira imikirize y’urubanza rwaciwe n’Urukiko

Rwisumbuye rwa Gasabo aho rwategetse ko Kiza Anita na Gatera Johnson bagabana ku buryo bungana umutungo w’inzu bafitanye,batanze ikirego mu Rukiko rw’Ikirenga basaba ko ingingo ya 39 y’Itegeko rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina yashingiweho n’ Urukiko Rwisumbuye rwa Gasabo mu kubagabanya umutungo yavanwaho kuko inyuranyije n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda. Bavuga ko ubundi bushyingiranwe cyangwa kubana nk’umugabo n’umugore bitazwi n’Itegeko Nshinga bidashobora 217

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218   gutanga cyangwa gukomorwaho inshingano n’uburenganzira bingana n’iby’abashyingiranywe mu buryo bukurikije amategeko. Kiza Anita we akasobanura ko iyi ngingo itanyuranye n’Itegeko Nshinga ko ahubwo ari uburyo umushingamategeko yashyizeho kugirango ababana batarashyingiranywe bashobore kugabana umutungo bashakanye n’uwo bafitanye mu gihe baba batandukanye kandi iki gitekerezo bagihuriyeho n’Intumwa ya Leta aho iyi Ntumwa yongeraho ko umuntu afite uburenganzira ku mutungo afatanije n’abandi baba abo babana cyangwa batabana. Incamake y’icyemezo: 1. Igabana ry’umutungo rivugwa mu ngingo ya 39 y’Itegeko rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina ridateganijwe nk’uburenganzira buturuka ku masezerano yo gushyingiranwa ahubwo ari uburenganzira ku mutungo umwe mu babanaga aba afite bushingiye ku kuba barawuhahanye cyangwa bawufitanye.

2. Amasezerano yo gushyingirwa (contrat de mariage) agira agaciro iyo yakorewe mu rwego rw’ubutegetsi rugenwa n’amategeko hagati y’umugabo umwe n’umugore umwe, bityo ingingo y’itegeko byaba binyuranye n’Itegeko Nshinga, mu ngingo yaryo ya 26 igika cya mbere mu gihe iyo ngingo cyangwa itegeko byaba bivuga ko ubushyingiranwe bw’umugabo umwe n’abagore benshi cyangwa ubushyingiranwe bw’umugore umwe n’abagabo benshi aribwo bwemewe, cyangwa se iyo ngingo cyangwa itegeko bikavuga ko hari ubundi buryo amasezerano yo gushyingirwa yakorwamo bidaciye mu butegetsi bwa Leta bikaba byagira agaciro imbere y’amategeko.

3. Kugirango ubushyingiranwe bw’ababanaga nk’umugore n’umugabo bwemerwe bugomba kuba ari ubushyingiranwe hagati y’umugore umwe n’umugabo umwe kandi bukorewe imbere y’urwego rw’ubutegetsi rubifitiye ububasha kandi mu gihe umwe mu babanaga nk’umugabo n’umugore wabanaga n’abagabo benshi cyangwa n’abagore benshi ahisemo gushyingirwa biciye mu buryo buteganywa n’amategeko, uwo wahisemo gushyingiranwa agabana ku buryo bungana umutungo yari afitanye cyangwa yahahanye na babandi babanaga batarashyingiranywe.

4. Mu gihe umwe mu babana nk’umugabo n’umugore hari ibyo yigomwe agatanga, afite igitekerezo cyo kuzagira uruhare ku mutungo, uwo babana akemera kubyakira nta gahato azi neza ko ubimuhaye yizera ko azagira ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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219   uburenganzira ku mutungo, uwabyakiriye aramutse abyikubiye wenyine byaba ari akarengane gakorewe uwabitanze.

5. Kugira uburenganzira ku mutungo kwa babanaga nk’umugabo n’umugore batarashyingiranywe ntibishingiye gusa ku kuba barabanye nk’umugabo n’umugore batarashyingiranywe ahubwo bigomba kuba bigaragara ko bawufitanye cyangwa ko bawushakanye.

Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 nk’uko ryavuguruwe kugeza ubu, ingigo ya 26 Itegeko No 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku gitsina, ingigo ya 39. Imaza zifashishijwe: Lother Pettkus V. Rosa Becker [1980] rwaciwe n’Urukiko rw’Ikirenga rwa Canada. Baumgartener v Baumgartner [1987], rwaciwe n‘Urukiko Rukuru rwa Australia. Urubanza I. IMITERERE Y’URUBANZA [1] Kiza Anita yatanze ikirego mu Rukiko Rwisumbuye rwa Gasabo, arega Gatera Johnson, asaba ko bagabana imitungo bashakanye mbere y’uko Gatera Johnson ashyingiranwa na Kabalisa Teddy. Umugore wa Gatera Johnson ariwe Kabarisa Teddy yahatiwe kugoboka muri urwo rubanza. Urukiko rwaciye urubanza rwemeza ko Gatera Johnson agabana ku buryo bungana na Kiza Anita umutungo w’inzu bafitanye. Gatera Johnson na Kabalisa Teddy bajuririye urwo rubanza mu Rukiko Rukuru, nyuma batanga ikirego mu Rukiko rw’Ikirenga basaba ko ingingo yashingiweho n’Urukiko Rwisumbuye rwa Gasabo mu kubagabanya umutungo ariyo ya 39 y’Itegeko rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina yavanwaho kuko inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda. Re. GATERA N’UNDI

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220   [2] Urubanza rwaburanishijwe n’Urukiko rw’Ikirenga tariki ya 17/11/2010 abareze baburanirwa na Me Kazungu Jean Bosco afatanije na Me Gumisiriza Hilary, Kiza Anita ahagarariwe na Me Ruberwa Silas afatanije na Me Mukamisha Claudine, Leta ihagarariwe n’Intumwa yayo Me Rubango Epimaque. Nyuma yo kumva igitekerezo cya buri ruhande Urukiko rwatangaje ko urubanza ruzasomwa tariki ya 07/01/2011. Ikibazo kigomba gusuzumwa muri uru rubanza Muri uru rubanza ikibazo kigomba gusuzumwa ni icyo kumenya niba ingingo ya 39 y’itegeko rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku gitsina, yerekeye igabana ry’umutungo ku babanaga nk’umugabo n’umugore batarashyingiranywe inyuranye n’Itegeko Nshinga rya Repubulika y’u Rwanda. II. ISESENGURA RY’IKIBAZO N’UKO URUKIKO

RUBIBONA [3] Ingingo Gatera Johnson na Kabalisa Teddy basaba ko Urukiko rw’Ikirenga rwavanaho ni iya 39 y’Itegeko No 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku gitsina. Iyo ngingo igira iti “ababanaga nk’umugore n’umugabo batashyingiranywe mu buryo buteganywa n’amategeko, bashyingirwa hakurikijwe ihame ry’ubushyingiranywe bw’umugabo umwe n’umugore umwe. Mu gihe umwe mu barebwa n’ibivugwa mu gika kibanziriza iki, yabanaga n’abagore cyangwa abagabo benshi, abanza kugabana ku buryo bungana na buri wese mu bo babanaga, umutungo bari bafitanye cyangwa bahahanye mbere y’uko ashyingirwa (.....).”. Abareze bavuga ko iyo ngingo inyuranye n’ingingo ya 26 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 nk’uko ryavuguruwe kugeza ubu, mu gika cyayo cya mbere aho igira iti “ubushyingiranwe bw’umugabo umwe n’umugore umwe bukorewe mu butegetsi bwa Leta nibwo bwonyine bwemewe (......)”. Bavuga ko ubundi bushyingiranwe cyangwa kubana nk’umugabo n’umugore bitazwi n’Itegeko Nshinga bidashobora gutanga cyangwa gukomorwaho inshingano n’uburenganzira bingana n’ibyabashyingiranywe mu buryo bukurikije amategeko. [4] Abatanze ikirego bavuga ko igika cya kabiri cy’ingingo ya 39 y’Itegeko ryavuzwe haruguru gitegeka abatarashyingiranywe kugabana ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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221   umutungo ku buryo bungana aricyo gituma iyo ngingo inyuranya n’Itegeko Nshinga rya Repubulika y’u Rwanda. Bavuga ko iryo gabana ry’umutungo w’ababanaga batarashyingiranywe rinyuranye n’Itegeko Nshinga, kuko byaba ari inshingano zimeze kimwe nk’iz’ababanaga barashyingiranywe mu buryo bukurikije amategeko, kandi ari nabwo bushyingiranwe bwonyine Itegeko Nshinga ryemera. Ababuranira Kiza Anita bo basanga iyi ngingo itanyuranye n’Itegeko Nshinga ko ahubwo ari uburyo umushingamategeko yashyizeho kugirango ababana batarashyingiranywe bashobore kugabana umutungo bashakanye n’uwo bafitanye mu gihe baba batandukanye. Iki gitekerezo bagihuriyeho n’Intumwa ya Leta. Iyi Ntumwa yo yongeraho ko umuntu afite uburenganzira ku mutungo afatanije n’abandi baba abo babana batabana batabana. [5] Mu gusesengura iki kibazo, Urukiko rurasanga igabana ry’umutungo rivugwa mu ngingo yavuzwe ridateganijwe nk’uburenganzira buturuka ku masezerano yo gushyingiranwa ahubwo ari uburenganzira ku mutungo umwe mu babanaga aba afite bushingiye ku kuba barawuhahanye cyangwa bawufitanye. Ntabwo Itegeko rivuga ko ababanaga batarashyingiranywe bagabana umutungo ku buryo bungana hatitawe ku ruhare urwo ari rwo rwose buri wese yagize kugirango uwo mutungo ubeho cyangwa wiyongere nk’uko bigenda ku bashyingiranywe bagahitamo amaserano y’ivangamutungo rusange cyangwa w’umuhahano, ahubwo mu Itegeko harimo amagambo

abiri avuga ngo “bahahanye” cyangwa “bafitanye”. Ibi bituma umutungo washatswe cyangwa wongerewe n’abantu babana utikubirwa n’umuntu umwe. [6] Mu gika cya mbere cy’ingingo ya 26 y’Itegeko Nshinga rya Repubulika y’u Rwanda nk’uko ryavuguruwe kugeza ubu, havugwamo ko ubushyingiranwe bw’umugabo umwe n’umugore umwe bukorewe mu butegetsi bwa Leta aribwo bwoyine bwemewe. Muri iki gika hakaba harimo ibitekerezo bibiri by’ingenzi, icya mbere ni uko ubushyingiranwe bwemewe ari ububaye hagati y’umugabo umwe n’umugore umwe, bivuze ko ubushyingiranwe hagati y’umugabo umwe n’abagore barenze umwe, cyangwa ubushyingiranwe hagati y’umugore umwe n’abagabo barenze umwe butemewe. Igitekerezo cya kabiri ni uko kugirango ubushyingiranwe bwemerwe imbere y’amategeko bugomba kuba bwakorewe mu butegetsi bwa Leta. Amasezerano yo gushyingirwa (contrat de mariage) agira agaciro iyo yakorewe mu rwego rw’ubutegetsi rugenwa n’amategeko. Ingingo Re. GATERA N’UNDI

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222   y’itegeko, cyangwa itegeko muri rusange byaba binyuranye n’Itegeko Nshinga, mu ngingo yaryo ya 26 igika cya mbere mu gihe iyo ngingo cyangwa itegeko byaba bivuga ko ubushyingiranwe bw’umugabo umwe n’abagore benshi cyangwa ubushyingiranwe bw’umugore umwe n’abagabo benshi aribwo bwemewe bwemewe. Cyangwa se iyo ngingo cyangwa itegeko bikavuga ko hari ubundi buryo amasezerano yo gushyingirwa yakorwamo bidaciye mu butegetsi bwa Leta bikaba byagira agaciro imbere y’amategeko. [7] Ingingo ya 39 y’Itegeko ryavuzwe rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku gitsina, ivuga ko ababanaga nk’umugore n’umugabo batashyingiranywe mu buryo buteganywa n’amategeko, bashyingirwa hakurikijwe ihame ry’ubushyingiranywe bw’umugabo umwe n’umugore umwe. Mu gihe umwe mu barebwa n’ibivugwa mu gika kibanziriza iki, yabanaga n’abagore cyangwa abagabo benshi, abanza kugabana ku buryo bungana na buri wese mu bo babanaga, umutungo bari bafitanye cyangwa bahahanye mbere y’uko ashyingirwa (......). Ibitekerezo biri muri iyi ngingo ni bibiri. Icya mbere ni uko kugirango ubushyingiranwe bw’ababanaga nk’umugore n’umugabo bwemerwe bugomba gukorwa hashingiwe ku mategeko ni ukuvuga ko bugomba kubahiriza ibikubiye mu ngingo ya 26 y’Itegeko Nshinga, bukaba ari ubushyingiranwe hagati y’umugore umwe n’umugabo umwe kandi bukorewe imbere y’urwego rw’ubutegetsi rubifitiye ububasha. Ikindi

gitekerezo kirimo ni uko mu gihe umwe mu babanaga nk’umugabo n’umugore wabanaga n’abagabo benshi cyangwa n’abagore benshi ahisemo gushyingirwa biciye mu buryo buteganywa n’amategeko, ni ukuvuga ahisemo ubushyingiranwe bw’umugabo umwe n’umugore umwe kandi bukorewe imbere y’ubutegetsi bubifitiye ububasha, uwo wahisemo gushyingiranwa agabana ku buryo bungana umutungo yari afitanye cyangwa yahahanye na babandi babanaga batarashyingiranywe. Ibivugwa muri iyi ngingo ya 39 ntabwo binyuranye n’ibiteganywa n’ingingo ya 26 igika cya mbere y’Itegeko Nshinga kuko hadateganijwemo ko ubushyingiranwe bw’umugabo umwe n’abagore benshi cyangwa ubushyingiranwe bw’umugore umwe n’abagabo benshi bwemewe, cyangwa se ko amasezerano yo gushyingirwa yakorerwa ahandi hatari mu butegetsi bwa Leta yemewe. Ahubwo ni uburyo umushingamategeko yahisemo bwo kugirango hatabaho akarengane ku byerekeye umutungo ku bantu bifuza kureka kubana nk’umugabo n’umugore batarashyingiranywe, umwe muri bo agahitamo gushyingirwa hakurikijwe icyo amategeko ateganya. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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223   [8] Kuba mu Itegeko rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku gitsina hateganijwemo ko ababanaga batarashyingiranywe bagabana umutungo, si umwihariko w’u Rwanda. Mu bihugu bimwe na bimwe, bateye indi ntambwe bashyiraho n’amategeko yihariye yerekeye uburenganzira ku mutungo w’ababanaga nk’umugabo n’umugore batarashyingiranywe. Muri Canada, mu ntara ya Manitoba, bafite Itegeko ryitwa Homesteads Act1/ Loi sur la propriété familiale ryemera ihame ry’uko ababana batarashakanye bafite uburenganzira ku mutungo, rinagaragaza aho ubwo burenganzira buva n’aho bugera. Ahandi ni mu gihugu cya New Zealand2 aho bashyizeho itegeko rirebana n’umutungo w’abashyingiranywe n’abatarashyingiranywe ryo mu 1976 cyane cyane mu ngingo yaryo ya 11 aho bavuga ngo: “ku bw’iri tegeko, mu gihe cy’igabana ry’umutungo hagati y’abashyingiranywe, n’ababana nk’umugabo n’umugore batarashyingiranywe rikorwa ku buryo buri wese agira uruhare rungana n’urw’undi (a) ku nzu y’umuryango, (b) ku bintu byimukanwa by’umuryango (c) ndetse no ku wundi mutungo wabo uwo ariwo wose”. Igabana ry’ababana nk’umugabo n’umugore batarashyingiranywe rigaragara no mu mategeko akoreshwa mu ntara zimwe z’igihugu cya Australia3. [9] Uretse amategeko yihariye yerekeye uburenganzira ku mutungo w’ababana nk’umugabo n’umugore batashyingiranywe, hari n’imanza zagiye

1 The Homesteads Act C.C.S.M. c. H80 on http://web2.gov.mb.ca/laws/statutes/ccsm, see the sectionone regarding the definition of “Owner/ Propriétaire” ( Means a married person, or a person in a common-law relationship, who is an owner of a homestead/ Personne qui est mariée ou liée à une autrepersonne par une union de fait et qui est propriétaire d'une propriété familiale) and section 2.2 regarding the “Homestead rights of second spouse or common-law partner”. 2 Reba ingingo ya 11 ya Property (Relationships) Act 1976 aho ivuga ngo … “On the division of relationship property under this Act, each of the spouses or partners is entitled to share equally in— (a) the family home; And (b) the family chattels; And (c) any other relationship property.” 3 New South Wales (Property Relationships Act 1984), Victoria (Relationships Act 2008), Queensland (Property Law Act 1974), South Australia (Domestic Partners Property Act 1996), Western Australia (Family Court Act 1997, the amendment act 2002), Tasmania (Relationships Act 2003), Australian Capital Territory (Domestic Relationships Act 1994, Legislation Act 2001 s 169), Northern Territory (De Facto Relationships Act 1991) Re. GATERA N’UNDI

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224   zicibwa n’inkiko nkuru z’ibihugu bitandukanye, zikaba zarerekanye ko buri wese mu babana nk’umugabo n’umugore batarashyingiranywe afite uburenganzira ku mutungo bafitanye cyangwa bashakanye. Nko muri Canada, hari imanza zagiye zicibwa zerekana ko umwe mu babana nk’umugore n’umugore batarashyingiranywe afite uburenganzira ku mutungo bashakanye cyangwa bafitanye. Mu rubanza ruzwi cyane rwa “Pettkus v. Becker” rwo mu 1980, Rosa Becker na Lothar Pettkus babanye nk’umugore n’umugabo batarashyingiranywe mu gihe cy’imyaka 19, kuva mu 1955 kugeza 1974, muri iyo myaka yose babanye boroye inzuki, bagura ubutaka ahantu hatatu hatandukanye bwo kororeraho izo nzuki, ku mafaranga Pettkus yazigamye, Rosa Becker yishyuraga ubukode bw’inzu babagamo n’ibindi byakenerwaga mu rugo, akanakora muri “farm” y’inzuki. Ubwo bworozi bwatanze inyungu ishimishije. Mu mwaka wa 1974 baratandukanye, maze Rosa Becker asaba ko yandikwaho ½ cy’ubutaka bororeragaho inzuki ndetse na ½ cy’imizinga y’inzuki (beehives/ruches) bari bafite. [10] Urukiko rw’Ikirenga rwa Canada rwemeje ko Rosa Becker na Pettkus babanaga nk’umugabo n’umugore bagomba kugabana ku buryo bungana ubutaka n’imizinga bari bafite. Urwo rukiko rwagize ruti “.....mu gihe umwe mu babana nk’umugabo n’umugore hari ibyo yigomwe agatanga, afite igitekerezo cyo kuzagira uruhare ku mutungo, uwo babana akemera kubyakira nta gahato azi neza ko ubimuhaye yizera ko azagira uburenganzira ku mutungo, uwabyakiriye aramutse abyikubiye wenyine byaba ari akarengane gakorewe uwabitanze”4.

4 .....lorsqu’une personne liée à une autre dans une relation qui équivaut à une union conjugale, se cause un préjudice dans l’expectative raisonnable de recevoir un droit de propriété et que l’autre personne accepte librement les avantages que lui procure la première, alors qu’elle connaît ou devrait connaître cette expectative, il serait injuste de permettre au bénéficiaire de conserver cet avantage. /.....where one person in a relationship tantamount to spousal, prejudiced herself in reasonable expectation of receiving an interest in property and the other in the relationship freely accepted benefits conferred by the first person in circumstances he knew or ought to have known of that expectation, it would be unjust to allow the recipient of the benefit to retain it ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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225   [11] Urundi rubanza rusa nk’urwo, ni urubanza rwa Beaudouin Daigeault v. Richard Paul Eugene5 rwo mu 1984 aho Urukiko rw’Ikirenga rwa Canada rwemeje ko nyuma y’uko ababanaga nk’umugabo n’umugore batarashyingiranywe batandukaniye, kandi hari umutungo w’ubutaka bashakanye wanditse ku mugabo ko bawugabana. Urukiko rwavuze ko ababanaga nk’umugabo n’umugore mu gihe runaka, bafatanije mu bikorwa bitandukanye biteza imbere urugo rwabo, bahurije hamwe imbaraga zabo bafite umugambi wo kuzamura umutungo wabo nk’uko ababana barashyingiranywe babigenza, mu gihe bahagaritse uko kubana nk’umugabo n’umugore, ntawe ugomba kwikubira umutungo wose kandi bose baba baragize uruhare kugirango uwo mutungo uboneke. [12] Si muri Canada gusa inkiko zafashe ibyemezo byo kugabanya umutungo ababanaga nk’umugabo n’umugore batarashyingiranywe, no muri Australia inkiko zagiye zifata ibyemezo nk’ibyo. Nko mu rubanza Baumgartner v Baumgartner6 rwo mu 1987, Urukiko Rukuru rwa Australia rwemeje ko icyemezo cyafashwe n’Urukiko rw’Ubujurire rwa New South Wales gifite ishingiro, icyo cyemezo cyategekaga ko ababanaga nk’umugabo n’umugore batarashyingiranywe bagabana umutungo w’ubutaka n’inzu bari bafite. Ibi kandi ni nako byagenze muri New Zealand mu rubanza Hayward v. Giordani7 aho Urukiko rw'ubujurire rwemeje ko nyuma y’uko umugore apfa, uwo babanaga nk’umugabo we ahabwa ½ cy’umutungo wari wanditse kuri

uwo mugore babanye mu gihe cy’imyaka 5 kandi batarashyingiranywe. [13] Amategeko n’imanza byo mu mahanga byagaragajwe haruguru bidufasha kumva neza no gusobanukirwa ko uburyo buvugwa mu ngingo ya 39 bugamije kurengera abatandukanye bamaze igihe babana nk’umugabo n’umugore batarashyingiranywe, bafatanya byose. Ntabwo uko gutandukana kugomba kuba ikibazo kuri bo cyangwa ngo habe hari uwakurenganiramo, hashingiwe ku kuba batarashyingiranywe. Igabana ry’umutungo

5 Supreme Court of Canada, Beaudouin – PaulEugen Richard, [1984] 1 R.C.S.2. 6 High Court of Austraria, Baumgartener v Baumgartner [1987] HCA 59; (1987) 164 CLR 137 (10 December 1987) 7 The Right Honourable Lord Justice NOURCE, Unconscionability and the unmarried couple. Some development in the Commonwealth, Royal Courts of Justice, London, p104-105 Re. GATERA N’UNDI

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226   w’ababanaga nk’umugore n’umugabo ntabwo ribangamiye, kimwe n’uko ritanapfobya ugushyingiranwa. [14] Muri uru rubanza, abatanze ikirego bavuga ko kureka ababanaga nk’umugabo n’umugore batarashyingiranywe bakagabana umutungo byaba ari ukubaha inshingano n’uburenganzira bihwanye n’iby’abashyingiranywe. Ingaruka ku mutungo w’ababanaga nk’umugabo n’umugore batarashyingiranywe mu gihe baretse kubana si zimwe nk’iziboneka mu gihe habaye ubutane hagati y’abashyingiranywe. Iyo abashyingiranywe bahisemo amasezerano y’ivangamutungo risesuye cyangwa w’umuhahano nk’uburyo bwo gucunga umutungo wabo nk’abashyingiranywe, nyuma bagatandukana, bagabana ku buryo bungana umutungo wose. Uburenganzira ku mutungo bushingiye kuri ayo masezerano ku buryo no mu gihe cy’igabana nta kindi kimenyetso gisabwa. Nyamara mu gihe ababanaga nk’umugabo n’umugore batarashyingiranywe bahagaritse kubana, kugirango bagabane umutungo n’uko bagomba kuba bawufitanye cyangwa barawushakanye. Kugira uburenganzira ku mutungo ntibishingiye gusa ku kuba barabanye nk’umugabo n’umugore batarashyingiranywe ahubwo bigomba kuba bigaragara ko bawufitanye cyangwa ko bawushakanye. [15] Hashingiwe ku bimaze kuvugwa mu bika bibanziriza iki, ntabwo ingingo ya 39 y’Itegeko No 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku gitsina inyuranye n’ingingo ya 26 y’Itegeko Nshinga rya

Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 nk’uko ryavuguruwe kugeza ubu, ahubwo ituma umutungo ababana batarashyingiranywe bafitanye cyangwa bashakanye utikubirwa n’umwe muri bo. III. ICYEMEZO CY’URUKIKO RW’IKIRENGA [16] Urukiko rw’Ikirenga rwemeye kwakira ikirego rwashyikirijwe na Gatera Johnson na Kabalisa Teddy. [17] Rwemeje ko nta shingiro gifite. [18] Rwemeje ko ingingo ya 39 y’Itegeko No 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryose rishingiye ku ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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227   gitsina itanyuranye n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 nk’uko ryavuguruwe kugeza ubu. [19] Rutegetse Gatera Johnson na Kabalisa Teddy gufatanya kwishyura amagarama y’uru rubanza angana na 7400 FRW, buri wese agatanga 3700 FRW.

Re. GATERA N’UNDI

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228  

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229   Re GLIHD [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00002/2019/SC – Vol [2020] 4 RLR – (Rugege, P.J., Nyirinkwaya, Cyanzayire, Rukundakuvuga na Hitiyaremye, J.) 4 Ukuboza 2019] Itegeko Nshinga – Uburenganzira ku mutungo – Uburenganzira ku mutungo ku babana batarashyingiranywe – Ishingiro ryo kugabana umutungo kw’abari basanzwe babana nk’umugore n’umugabo batarashingiranywe ni uko nyine uwo mutungo baba bari bawusangiye cyangwa barawushakanye – Ababana nk’umugore n’umugabo n’ubwo baba batarashyirangiranywe, umutungo bungutse bakibana, waba utimukanwa cyangwa uwimukanwa, iyo batandukanye bawugabana. Imikorere y’inkiko – Ihame ryo kubahiriza umurongo wafashwe (stare decisis), – Urukiko rw’Ikirenga nk’Urukiko rukuriye izindi kandi rufite imiterere yihariye ituma rugira ububasha ku moko y’imanza zose inkiko zishyikirizwa kugira ngo rubashe kuzitangaho umurongo uyobora izindi nkiko mu micire y’imanza bituma ari rwo soko nkuru y’imirongo inkiko zindi zigenderaho. Imikorere y’inkiko – Ihame ry’ukubahiriza umurongo wafashwe (stare decisis) – Mu rwego rwo kubahiriza amahame ashingiye ku kubahiriza umurongo wafashwe (stare decisis), buri Rukiko rugomba kubahiriza umurongo rwafashe ku kibazo runaka cyangwa umurongo wafashwe kuri icyo kibazo n’urukiko rurukuriye Incamake y’ikibazo: GLIHD yareze mu Rukiko rw’Ikirenga isaba kwemeza ko igika cya 2 cy’ingingo ya 39 y’Itegeko N°

59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina kinyuranye n’ingingo ya 15, 16 na 34 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 nk’uko ryavuguruwe muri 2015. Mu gusobanura ikirego cyayo, GLIHD ivuga ko igika cya 2 cy’ingingo ya 39 y’itegeko ryavuzwe haruguru, aho iteganya ko igabana ku babana nk’umugabo n’umugore riba gusa iyo umwe muri bo agiye gushakana n’undi batabanaga; bityo ababana batarashyingiranywe ntibahawe amahirwe angana cyangwa ngo abarengere kimwe kuko nta yindi mpamvu itari ishyingirwa 229

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230   yateganyijwe. Yasobanuye kandi ko mu gihe umwe muri bo ashatse uruhare rwe ku mutungo kugira ngo abe yawikenuza, adashobora kurubona atabanje kugaragaza ko icyatumye atandukana na mugenzi we, ari ugushaka undi mugore cyangwa undi mugabo; ibi bagatuma uyu ntacyo akora ku mitungo yahahanye n’uwo batandukanye. Leta y’u Rwanda yari yahamagajwe muri uru rubanza, uyihagarariye avuga ko ibyo urega asaba nta shingiro bifite kuko igika cya 2 cy’ingingo ya 39 y’itegeko ryavuzwe haruguru kivuyemo nta burenganzira bwo kugabana ku babanaga batarashyingiranywe ahubwo baba babwambuwe burundu, kandi ko ingingo ubwayo nta gisobanuro (sens) yaba igifite kuko ibika 4 byose biyigize byuzuzanya. Yongeyeho ko ahubwo byaba byiza igika cya 2 cy’ingingo ya 39, cyakorerwa ubugororangingo, iryo gabana rikaba ryabaho mu gihe umwe muri abo babanaga nk’umugabo n’umugore agiye gushyingirwa, cyangwa mu gihe habayeho iyindi mpamvu ituma bareka kubana. Kaminuza y’u Rwanda, Ishami ry’amategeko yaje mu rubanza nk’Inshuti y’Urukiko ivuga ko igika cya 2 cy’ingingo yavuzwe haruguru itanyuranye n’Itegeko Nshinga kuko nta cyiciro cy’abashakanye iri tegeko ryaheje, ndetse ko umurongo watanzwe n’Urukiko rw’Ikirenga urengera ku buryo bumwe abatandukanye barabanaga nk’abashakanye hatitawe ku mpamvu ituma batandukana. Ku birebana no kumenya niba imanza zaciwe n’Urukiko rw’Ikirenga kuri icyo kibazo zakemuye impaka

ku birebana n’uburenganzira urega avuga ko buvutswa abatandukanye batagamije kongera gushaka, Urega avuga ko izo imanza zaciwe zitamaze impaka, kuko nta rubanza rwagisuzumye muri ubwo buryo, kandi ko kuba mu mategeko ariho ubu nta kigitegeka inkiko zo hasi gukurikiza umurongo watanzwe n’Urukiko rw’Ikirenga bitera impungenge ko inkiko zo hasi zishobora kurenganya abatandukanye ku mpamvu zitari izo gushaka undi mugore/umugabo igihe ikirego cyayo cyaba kidahawe agaciro. Leta y’u Rwanda kimwe na Kaminuza y’u Rwanda nk’ Inshuti y’Urukiko basanga izo manza zarakemuye icyo kibazo kuko zemeje ko ababanaga nk’umugore n’umugabo, igihe batandukanye, bafite uburenganzira ku mutungo bashakanye kandi zikaba ntaho zikumira abatandukanye ku zindi mpamvu zitari ugushaka. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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231   Incamake y’icyemezo: 1. Ikibazo kirebana n’uburenganzira ku mutungo bw’abatandukanye barabanye nk’umugabo n’umugore batarashyingiranywe mu buryo bukurikije amategeko hatanitawe ku mpamvu zituma batandukana cyatanzweho umurongo n’Urukiko rw’Ikirenga mu manza zitandukanye rwaciye.

2. Ishingiro ry’ukugabana umutungo kw’abari basanzwe babana nk’umugore n’umugabo batarashingiranywe nuko nyine uwo mutungo baba bari bawusangiye cyangwa barawushakanye.

3. Ababana nk’umugore n’umugabo n’ubwo baba batarashyirangiranywe, umutungo bungutse bakibana, waba utimukanwa cyangwa uwimukanwa, iyo batandukanye barawugabana.

4. Urukiko rw’Ikirenga, nk’Urukiko rukuriye izindi kandi rufite imiterere yihariye ituma rugira ububasha ku moko y’imanza zose inkiko zishyikirizwa kugira ngo rubashe kuzitangaho umurongo uyobora izindi nkiko mu micire y’imanza, bituma ari rwo soko nkuru y’imirongo inkiko zindi zigenderaho.

5. Mu rwego rwo kubahiriza amahame ashingiye ku kubahiriza umurongo wafashwe (stare decisis), buri Rukiko rugomba kubahiriza umurongo rwafashe ku kibazo runaka cyangwa umurongo wafashwe kuri icyo kibazo n’urukiko rurukuriye. Ikirego nta shingiro gifite. Igika cya kabiri cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose ntaho kinyuranyije n’ibiteganywa mu ngingo ya 15, 16 n’iya 34 z’Itegeko Nshinga rya Repubulika y’ u Rwanda. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 15, 16 na 34;. Itegeko n° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 65, 73; Itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’imirimo n’iz’ubutegetsi, ingingo ya 9; Itegeko n°59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina, ingingo ya 39. Re. GLIHD

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232   Imanza zifashishijwe: Uwiragiye Charles v. Uwamahoro Jeanine, RCAA00043/2016/CS rwaciwe n’Urukiko rw’Ikirenga, ku wa 15/09/2019; Re Gatera Johnson n’undi, RS/INCONST/Pén.0003/10/CS rwaciwe n’Urukiko rw’Ikirenga, ku wa 07/01/2011; Re Mpangare Hope, RS/INCONST/Pén.0001/11/CS rwaciwe n’Urukiko rw’Ikirenga, ku wa 29/04/2011. Urubanza I. IMITERERE Y’IKIREGO [1] GLIHD ishingiye ku ngingo ya 72 y’Itegeko n° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko1, yaregeye Urukiko rw’Ikirenga isaba ko igika cya 2 cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina gikurwaho kugira ngo uburenganzira bw’ababana nk’umugabo n’umugore batarashyingiwe burengerwe kimwe hashingiwe ku mahame ateganyijwe mu Itegeko Nshinga rya Repubulika y’u Rwanda ndetse n’andi mategeko mpuzamahanga y’uburenganzira bwa muntu u Rwanda rwashyizeho umukono. [2] GLIHD ivuga ko ayo mahame ari aya akurikira: a. Uburenganzira bwo kureshya imbere y’amategeko (equality before the law); b. Uburenganzira bwo kurengerwa kimwe n’amategeko (Equal protection of the law); c. Uburenganzira bwo kutavangurwa mu bandi (Non- discrimination); d. Uburenganzira k’umutungo (Right to property).

1 Iyi ngingo iteganya ko: “Umuntu ku giti cye, ikigo cyangwa umuryango ufite ubuzimagatozi bashobora kuregera Urukiko rw’Ikirenga basaba kwemeza ko itegeko rinyuranyije n’Itegeko Nshinga iyo babifitemo inyungu…” ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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233   [3] Ni muri urwo rwego yatanze ikirego mu Rukiko rw’Ikirenga isaba ko igika cya kabiri cy’ingingo ya 392 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina, gikurwaho. [4] Ikirego cyanditswe kuri Nº RS/INCONST/SPEC 00002/2019/SC, Leta y’u Rwanda iruhamagazwamo, ndetse na Kaminuza y’u Rwanda isaba kuruzamo nk’Inshuti y’Urukiko. Iburanisha ryashyizwe ku wa 08/11/2019, uwo munsi ugeze, ababuranyi bose bitabye, GLIHD ihagarariwe na Umulisa Vestine (Umuyobozi wayo wungirije) yunganiwe na Me Sezirahiga Yves na Me Gumisiriza Hillary, Leta y’u Rwanda ihagarariwe na Gahongayire Miriam naho Kaminuza y’u Rwanda ihagarariwe n’abarimu b’amategeko, Shenge Laurent na Uwineza Odette. [5] Mu gusobanura ingingo z’ikibazo bashyikirije Urukiko, Umuyobozi wungirije wa GLIDH ari we Umulisa Vestine, Me Sezirahiga Yves na Me Gumisiriza Hillary bavuga ko uburyo igika cya 2 cy’ingingo ya 39 y’Itegeko rya GBV cyanditse bunyuranye n’ibiteganywa n’ingingo ya 15, 16 na 34 z’Itegeko Nshinga, bakabisobanura mu buryo bukurikira: a. Ku byerekeye kunyuranya n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda. [6] Iyi ngingo igira iti: “Abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe”. GLIHD ivuga ko iyo uyisomye ukayisesengurana n’ibiteganyijwe mu gika cya 2 cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina yavuzwe haruguru, usanga mu guteganya ko igabana ku babana nk’umugabo n’umugore riba gusa iyo umwe muri bo afashe icyemezo cyo gushyingirwa n’undi utari uwo basanzwe babana;

2 Iyo ngingo iteganya ko: “Ababanaga nk’umugore n’umugabo batashyingiranywe mu buryo buteganywa n’amategeko, bashyingirwa hakurikije ihame ry’ubushyingiranywe bw’umugabo umwe n’umugore umwe. Mu gihe umwe mu barebwa n’ibivugwa mu gika kibanziriza iki, yabanaga n’abagore cyangwa n’abagabo benshi, abanza kugabana ku buryo bungana na buri wese mu bo babanaga, umutungo bari bafitanye cyangwa bahahanye mbere y’uko ashyingirwa. Igabana ry’umutungo rivugwa mu gika cya 2 cy’iyi ngingo ntirivutsa abana babyaranye uburenganzira bahabwa n’amategeko.” Re. GLIHD

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234   umushingamategeko akaba atarahaye amahirwe angana cyangwa ngo arengere kimwe ababana batarashyingiranywe batandukanye kubera indi mpamvu itari ishyingirwa ry’umwe muri bo, kuko kuri bo igabana ry’umutungo bari basangiye ridateganyijwe. b. Ku byerekeye kunyuranya n’ingingo ya 16 y’Itegeko Nshinga rya Repubulika y’u Rwanda. [7] GLIHD ivuga ko ingingo ya 16 y’Itegeko Nshinga rya Repubulika y’u Rwanda itenganya ko abanyarwanda bose bavukana kandi bagakomeza kugira uburenganzira n’ubwisanzure bingana. Iyo ngingo ikomeza igira iti «… ivangura iryo ari ryo ryose cyangwa kurikwirakwiza byaba bishingiye ku bwoko, ku muryango cyangwa ku gisekuru, ku nzu, ku ibara ry’umubiri, ku gitsina, ku karere, ku byiciro by’ubukungu, ku idini cyangwa ukwemera, ku bitekerezo, ku mutungo, ku itandukaniro ry’umuco, ku rurimi, ku bukungu, ku bumuga bw’umubiri cyangwa ubwo mu mutwe no ku rindi vangura iryo ari ryo ryose, birabujijwe kandi bihanwa n’amategeko». [8] GLIHD ivuga ko iyo ngingo, iyo isomewe hamwe n’ibiteganyijwe mu gika cya 2 cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina, usanga cyaravanguye bamwe mu babanaga nk’umugabo n’umugore kuko kibashyira mu ngeri 2 zitandukanye : bamwe bakagira uburenganzira ku kugabana umutungo bari bafitanye cyangwa bashakanye, abandi ntibagire ubwo burenganzira kandi bose

bari muri « conditions » zimwe : kubana nk’umugabo n’umugore. Bityo rero, ikaba isanga ibyo binyuranije n’ihame riteganywa n’Itegeko Nshinga muri iyi ngingo, ry’uko abantu bose bareshya imbere y’amategeko kandi barengerwa nayo mu buryo bumwe ndetse bikananyuranya n’ihame ribuza ivangura iryo ari ryo ryose n’icyo ryaba rishingiyeho icyo ari cyo cyose mu gihe kidashingiye ku mpamvu zemewe n’amategeko. c. Ibyerekeye kunyuranya n’ingingo ya 34 y’Itegeko Nshinga rya Repubulika y’u Rwanda [9] Ingingo ya 34 y’Itegeko Nshinga rya Repubulika y’u Rwanda igira iti “Buri muntu afite uburenganzira k’umutungo bwite, waba uwe ku giti cye cyangwa uwo asangiye n’abandi. Umutungo bwite, uw’umuntu ku giti cye ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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235   cyangwa uwo asangiye n’abandi ntuvogerwa. Uburenganzira ku mutungo ntibuhungabanywa keretse ku mpamvu z’inyungu rusange kandi hakurikijwe ibiteganywa n’amategeko.” [10] GLIHD ivuga ko iyo ngingo isomewe hamwe n’ibiteganyijwe mu gika cya 2 cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina, usanga iki gika gikumira ndetse kikambura uburenganzira ku mutungo bamwe mu bari basanzwe babana nk’umugabo n’umugore batashyingiranywe, mu gihe impamvu yo gutandukana atari ishyingirwa ry’umwe mu babanaga muri ubwo buryo kuko mu gihe umwe muri bo ashatse uruhare rwe ku mutungo kugira ngo abe yawikenuza, adashobora kurubona atabanje kugaragaza ko icyatumye atandukana na mugenzi we, ari ugushaka undi mugore cyangwa undi mugabo. Bityo, uyu akaba adafite uburenganzira bwo kugira icyo akora ku mitungo yahahanye n’uwo batandukanye. [11] Uhagarariye Leta y’u Rwanda avuga ko asanga ibyo urega ashingiraho asaba Urukiko rw’Ikirenga ko rwakuraho igika cya 2 cy’ingingo ya 39 y’Itegeko nº 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina kuko kinyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda nta shingiro bifite, kuko icyo gika kivuyemo noneho n’abari bemerewe ubwo burenganzira bwo kugabana igihe hari ufashe umwanzuro wo gushyingirwa baba basa n’aho babwambuwe burundu, kandi ingingo ubwayo nta gisobanuro (sens) yaba igifite kuko ibika 4 byose biyigize byuzuzanya. Havuyemo igika kimwe ntacyo yaba ikimaze kuko nta n’uwo yaba ikirengera ahubwo yaba itaye agaciro. [12] Leta y’u Rwanda ivuga kandi ko mu rubanza Nº RS/INCONST/Pén 0003/10/CS3, Urukiko rw’Ikirenga rwasanze iyo ngingo ya 39 itanyuranije

3 Muri uru rubanza Gatera Johnson na Kabarisa Teddy basabaga Urukiko rw’Ikirenga kuvanaho ingingo ya 39 y’itegeko no 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina, kuko inyuranyije n’ingingo ya 26 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya ko Ubushyingiranywe bw’umugabo umwe n’umugore umwe bukorewe mu butegetsi bwa Leta ari bwo bwonyine bwemewe (…). Bavuga ko ubundi bushyingiranywe cyangwa kubana nk’umugabo n’umugore bitazwi n’Itegeko Nshinga bidashobora gutanga cyangwa Re. GLIHD

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236   n’Itegeko Nshinga ahubwo ari uburyo umushingamategeko yahisemo bwo kugira ngo hatabaho akarengane ku byerekeye umutungo ku bantu bifuza kureka kubana nk’umugabo n’umugore batarashyingiranywe, umwe muri bo agahitamo gushyingirwa hakurikijwe icyo amategeko ateganya.

[13] Leta y’u Rwanda isanga ahubwo byaba byiza igika cya 2 cy’ingingo ya 39, urega asaba ko cyavaho, gikorewe ubugororangingo, iryo gabana rikaba ryabaho mu gihe umwe muri abo babanaga nk’umugabo n’umugore agiye gushyingirwa, cyangwa mu gihe habayeho iyindi mpamvu ituma bareka kubana. Isanga rero byasobanuka neza kurushaho hongewemo igika gikurikira icya 2 kigira kiti « iryo gabana ribaho kandi iyo habayeho impamvu iyo ari yo yose ituma ababanaga nk’umugore n’umugabo bareka kubana». [14] Kaminuza y’u Rwanda, Ishami ry’amategeko, nk’Inshuti y’Urukiko muri uru rubanza yavuze ko itemeranya na GLIHD mu kuvuga ko igika cya 2 cy’ingingo ya 39 yavuzwe haruguru inyuranye n’Itegeko Nshinga, kuko nk’uko byagaragaye mu manza zaciwe n’Urukiko rw’Ikirenga, nta cyiciro cy’abashakanye iri tegeko ryaheje, kuko umurongo watanzwe urengera ku buryo bumwe abatandukanye barabanaga nk’abashakanye hatitawe ku mpamvu ituma batandukana. [15] Kaminuza y’u Rwanda itanga urugero ku manza zikurikira: a. urubanza Nº RCAA00043/2016/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 15/09/2019 haburana Uwiragiye Charles na Uwamahoro Jeanine; b. urubanza Nº RS/INCONST/Pén.0003/10/CS rwa Gatera Johnson na Kabalisa Teddy rwaciwe kuwa 07 Mutarama 2011; c. urubanza Nº RS/INCONST/Pén.0001/11/CS rwa Mpangare Hope rwaciwe kuwa 29 Mata 2011.

gukomorwaho inshingano n’uburenganzira bingana n’iby’abashyingiranywe mu buryo bukurikije amategeko. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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237   [16] Kaminuza y’u Rwanda isobanura ko muri izo manza zose, ababuranyi bari barashakanye kandi batandukana batagamije kongera gushaka. Nyamara, Urukiko rw’Ikirenga, rutitaye ku mpamvu ituma batandukana, kandi rushingiye ku ngingo ya 39 y’Itegeko ryavuzwe haruguru, rwemeje kubagabanya umutungo bashakanye ku buryo bungana. [17] Nyuma yo kumva ibisobanuro by’ Inshuti y’Urukiko, Leta y’u Rwanda nayo yunzemo ivuga ko isanga koko impungenge za GLIHD zaracyemutse naho GLIHD yo ntiyava ku izima, ahubwo ikomeza kwemeza ko iriya ngingo ya 39 y’itegeko ryavuzwe, mu gika cyayo cya kabiri inyuranye n’Itegeko Nshinga, kandi ko imanza zavuzwe zitakemuye icyo kibazo kuko zitagisuzumye ku buryo bwihariye. [18] Urukiko rw’Ikirenga rusanga rero ibibazo bikwiye gusumwa ari ibi bikurikira:

x Kumenya niba igika cya kabiri cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 kibuza uburenganzira ku mutungo ababanaga nk’umugore n’umugabo igihe batandukanye batagamije gushaka undi utari uwo babanaga; x Kumenya niba imanza zaciwe n’Urukiko rw’Ikirenga ku kibazo cy’abatandukanye babanaga nk’umugore n’umugabo zitaramaze impaka ku birebana n’uburenganzira

GLIHD ivuga ko buvutswa abatandukanye batagamije kongera gushaka. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA a. Kumenya niba igika cya kabiri cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 kibuza uburenganzira ku mutungo ababanaga nk’umugore n’umugabo igihe batandukanye batagamije gushaka undi utari uwo babanaga; [19] GLIHD ivuga ko ingingo ya 39 y’Itegeko n°59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina itarengera kimwe ababana nk’umugabo n’umugore batarashyingiwe kuko igika cya kabiri cy’iyo ngingo gisobanura uburenganzira bagira ku Re. GLIHD

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238   mutungo bari barahahanye iyo biyemeje gutandukana ngo bashyingiranywe n’uwo badasanganywe, ariko iyo ngingo ntigire icyo ivuga ku babana batagamije gushaka undi. Ibyo GLIHD, nk’uko byasobanuwe mu bika bya 6- 10, isanga ari ivangura rikorerwa abari muri icyo cyiciro cya nyuma kuko ribakumira ku mutungo bari barashatse nk’umugabo n’umugore, kandi ibyo bikaba bibangamiye uburenganzira buteganyirizwa buri muntu n’Itegeko nshinga rya Repubulika y’u Rwanda ndetse n’andi mategeko mpuzamahanga y’uburenganzira bwa muntu u Rwanda rwashyizeho umukono. [20] Mbere yo gushyigikira ibisobanuro byatanzwe n’ Inshuti y’Urukiko bigaragaza ko imanza zaciwe n’Urukiko rw’Ikirenga zakemuye icyo kibazo, Leta y’u Rwanda n’ubwo itemeranyaga na GLIHD ko iyi ngingo ya 39, igika cya kabiri inyuranyije n’Itegeko Nshinga, nayo yari yasabye ko yakosorwa ikandikwa mu buryo budatera urujijo, ikongerwamo igika gikurikira icya 2 kivuga ngo «iryo gabana ribaho kandi iyo habayeho impamvu iyo ari yo yose ituma ababanaga nk’umugore n’umugabo bareka kubana».

UKO URUKIKO RUBIBONA [21] Mu magambo yayo yose, ingingo ya 39 y’Itegeko n°59/2008 ryo kuwa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose igira iti: “Ababanaga nk’umugore n’umugabo batashyingiranywe mu buryo buteganywa n’amategeko, bashyingirwa hakurikije ihame ry’ubushyingiranywe bw’umugabo umwe n’umugore umwe. Mu gihe umwe mu barebwa n’ibivugwa mu gika kibanziriza iki, yabanaga n’abagore cyangwa n’abagabo benshi, abanza kugabana ku buryo bungana na buri wese mu bo babanaga, umutungo bari bafitanye cyangwa bahahanye mbere y’uko ashyingirwa. Igabana ry’umutungo rivugwa mu gika cya 2 cy’iyi ngingo ntirivutsa abana babyaranye uburenganzira bahabwa n’amategeko.” [22] Iyo usesenguye ibyo iyo ngingo ivuga, usanga icyari kigenderewe ari ibintu bitatu:

a. Kwereka inzira ababana batarashakanye mu buryo bwemewe n’amategeko bakurikiza igihe bifuje gushakana mu buryo bukurikije amategeko ariko ikanabibutsa ko igihe cyose babikoze bagomba kuzirikana ko ihame ry’uko “gushyingirwa ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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239   mu buryo bwemewe n’amategeko bikorwa hagati y’umugabo umwe n’umugore umwe”. Ibi nibyo biri mu gika cya mbere cy’iyi ngingo bikaba bigaragara ko umushingamategeko yashatse kwereka umuryango ubana muri ubwo buryo, ko n’ubwo umugabo/umugore yaba afite abagore/abagabo benshi kandi akaba abakunze kimwe, atemerewe gusezerana na bo bose mu buryo bukurikije amategeko.

b. Kugaragaza uburenganzira bw’ababanaga nk’umugore n’umugabo (batagize amahirwe yo gutoranywa nk’umugore/umugabo) ku mutungo bari basangiye, igihe umwe muri bo yifuje gushaka mu buryo bukurikije amategeko. Ibi nibyo bisobanuye mu gika cya kabiri cy’iyi ngingo. Nk’uko bigaragara, mu kubahiriza ibivugwa mu gika cya mbere cyayo gusa, hashoboraga kuvuka ibibazo ku birebana n’uburenganzira (ku mutungo) bw’abagore/abagabo basigaye igihe umugabo/umugore ahisemo gusezerana n’umwe muri bo, nk’uko itegeko ribiteganya, cyangwa undi utari muri abo babanaga. c. Kugaragaza uburenganzira bw’abana igihe hagize ushaka undi mu buryo buvugwa muri iyi ngingo (ibi biri mu gika cya gatatu). [23] Muri rusange nk’uko bisobanuye mu gika kibanziriza iki, iyi ngingo yagiriyeho gukemura ikibazo kihariye kijyanye n’ababanaga nk’umugore n’umugabo bifuje gusezerana n’umwe mu bo babanaga, igihe yabanaga na benshi. Iyi ngingo ntigamije guheza ku mutungo abatandukanye ku zindi mpamvu, ntawe igamije guha uburenganzira bwihariye cyangwa kugira uwo irenganya nkana ku buryo byakwitiranywa no kubangamira ingingo z’Itegeko Nshinga zavuzwe (ingingo ya 15, 16 na 34), ahubwo ikigaragara ni uko igamije kuyobora ababanaga nk’umugore n’umugabo bifuje gushaka mu buryo bukurikije amategeko. Abo itagize icyo ivugaho, ni ukuvuga ababanaga nk’umugore n’umugabo batandukanye batagamije gushaka, ni uko batari mu murongo w’ibyo yari igamije. Bityo aho gufatwa nk’aho yabakumiriye, bigomba kumvikana ko ahubwo bo ntacyo yabavuzeho. [24] Urukiko rw’Ikirenga rusanga rero iyo hari ikibazo kiriho kandi itegeko ritarateganyije uko gikwiye gukemuka, ibyo ubwabyo bidasobonuye Re. GLIHD

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240   ko abo kireba bavukijwe uburenganzira runaka bahabwa n’Itegeko Nshinga, cyangwa ko hari Itegeko ribubabuza, rikaba rigomba kuvaho. Ahubwo ikibazo nk’icyo gikemuka binyuze mu busesenguzi busanzwe bukorwa n’inkiko nk’uko biteganywa n’ingingo ya 9 y’Itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’imirimo n’iz’ubutegetsi. Iyo ngingo ivuga ko: “…. Iyo nta tegeko rijyanye n’ikiburanwa ririho, umucamanza ashingira ku mategeko asanga yashyiraho mu gihe yaba ashinzwe kuyashyiraho, yifashishije ibyemezo byagiye bifatwa n’inkiko, umuco, amahame rusange agenga amategeko n’inyandiko z’abahanga mu mategeko”. [25] Urukiko rw’Ikirenga rusanga ibivugwa mu gika kibanziriza iki ari byo byakozwe mu manza zaciwe n’Urukiko rw’Ikirenga ku manza rwaciye ku bibazo bireba uburenganzira bw’ababanaga batandukanye kandi batagamije gushaka, bityo ikirego cyatanzwe na GLIHD kivuga ko bambuwe uburenganzira bemerewe n’Itegeko Nshinga bakanaheraho basaba ko igika cya kabiri cy’ingingo ya 39 y’Itegeko ryavuzwe kivanwaho, kikaba nta shingiro gifite. b. Kumenya niba imanza zaciwe n’Urukiko rw’Ikirenga ku kibazo cy’abatandukanye babanaga nk’umugore n’umugabo zitaramaze impaka ku birebana n’uburenganzira GLIHD ivuga ko buvutswa abatandukanye batagamije kongera gushaka [26] GLIHD ivuga ko imanza zaciwe n’Urukiko rw’Ikirenga ku kibazo cy’ababanaga

nk’umugore n’umugabo batandukanye batagamije gushaka zitamaze impaka ku kibazo cyo kuba igika cya kabiri cy’ingingo ya 39 y’Itegeko ryavuzwe kibavutsa uburenganzira mu buryo bunyuranye n’Itegeko Nshinga kuko nta rubanza rwagisuzumye muri ubwo buryo. GLIHD yongeraho kandi ko kuba mu mategeko ariho ubu, nta kigitegeka inkiko zo hasi gukurikiza umurongo watanzwe n’Urukiko rw’Ikirenga, nabyo bitera impungenge ko inkiko zo hasi zishobora kurenganya abatandukanye ku mpamvu zitari izo gushaka undi mugore/umugabo igihe ikirego cyayo cyaba kidahawe agaciro. [27] Leta y’u Rwanda kimwe na Kaminuza y’u Rwanda nk’Inshuti y’Urukiko basanga nta mpungenge GLIHD yari ikwiye kugira kuko uburenganzira bushingiye ku ngingo ya 15, iya 16 n’iya 34 z’Itegeko Nshinga iharanira ku babanaga batarashakanye bagatandukana batagamije ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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241   gushaka butabangamiwe, kuko nk’uko byasobanuwe mu manza zatanzweho ingero mu gika cya 15, Urukiko rwagaragaje ko ubwo burenganzira babufite kuko izo manza zemeje ko ababanaga nk’umugore n’umugabo, igihe batandukanye, bafite uburenganzira ku mutungo bashakanye kandi zikaba ntaho zikumira abatandukanye ku zindi mpamvu zitari ugushaka.

UKO URUKIKO RUBIBONA [28] Urukiko rurasanga nk’uko bigaragara mu manza zitandukanye zaciwe n’Urukiko rw’Ikirenga, uru Rukiko rwaratanze umurongo wagombye kuba waramaze impungenge GLIDH ku bijyanye n’abo ivuga ko bavukijwe uburenganzira ku mutungo nk’uko bigaragara mu bika bikurikira. [29] Mu rubanza RS/INCONST/Pén 0003/10/CS rwaciwe ku wa 07/01/2011 rwa Gatera na Kabalisa, Urukiko rwasuzumye ikibazo cyo “kumenya niba ingingo ya 39 y’Itegeko rikumira kandi rihana ihohoterwa iryo ari ryo ryose rishingiye ku gitsina, yerekeye igabana ry’umutungo ku babanaga nk’umugabo n’umugore batarashyingiranywe inyuranye n’Itegeko Nshinga rya Repubulika y’u Rwanda” kuko ibyo byaba ari uguha ababanaga batarashyingiranywe uburenganzira bungana n’ubw’ababanaga barashyingiranywe mu buryo bukurikije amategeko. Urukiko, rumaze kugaragaza ko ababana batarashyingiranywe bafite uburenganzira ku mutungo bashakanye no kugaragaza ko ubwo burenganzira bunyuranye n’ubw’ababana barashyingiranywe mu buryo bukurikije amategeko, rwemeje ko “…. ababanaga nk’umugabo n’umugore batarashyingiranywe bahagaritse kubana, kugira ngo bagabane umutungo (ari) uko bagomba kuba bawufitanye cyangwa barawushakanye4.” Rwasobanuye kandi neza ko kugira uburenganzira ku mutungo bidashingiye gusa ku kuba barabanye nk’umugabo n’umugore batarashyingiranywe, ko ahubwo bigomba kuba bigaragara ko bawufitanye cyangwa ko bawushakanye5. [30] Nk’uko bigaragara muri uru rubanza, n’ubwo koko Urukiko rutasubije ku buryo bw’umwihariko ku kibazo cy’uburenganzira bw’abatandukanye batagamije gushaka kuko atari nacyo kibazo rwari rwaregewe, ariko rwasobanuye ko ishingiro ry’ukugabana umutungo

4 Reba igika cya 14 cy’urwo rubanza 5 idem Re. GLIHD

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242   kw’abari basanzwe babana ari uko nyine bafite umutungo bari basangiye cyangwa bashakanye. Ibyo bikaba byari bikwiye kwereka GLIHD ko n’ababanaga batandukanye batagamije gushaka, bashobora guhera kuri iki gisobanuro bakumva ko nabo uru rubanza rwabahaye uburenganzira; bapfa gusa kuba bagaragaza ko hari umutungo basangiye cyangwa bashakanye. [31] Byongeye kandi ubu burenganzira ku mutungo bw’abatandukanye batarashyingiranywe mu buryo bukurikije amategeko hatanitawe ku mpamvu zituma batandukana, bwaje gushimangirwa mu buryo bweruye mu rubanza RCAA00043/2016/SC rwa Uwiragiye Charles na Uwamahoro Jeanine. Muri uru rubanza, ababuranyi baburanaga “Kugabana umutungo bashakanye babana nk’umugore n’umugabo ugizwe n’inzu ifite 367 n’ikibanza gifite 0139, hamwe n’imodoka ebyiri”, Urukiko rw’ikirenga rwemeje ko “…ababana nk’umugore n’umugabo n’ubwo baba batarashyirangiranywe, umutungo bungutse bakibana, waba utimukanwa cyangwa uwimukanwa, iyo batandukanye bawugabana6”. Aha hakwibutswa ko muri uru rubanza impamvu yari yaratumye Uwiragiye na Uwamahoro batandukana itari ugushaka nk’uko bigaragara mu manza RCA00239/2016/HC/KIG na RC0281/15/TGI/GSBO, nyamara ntibyabujije Urukiko rw’Ikirenga kubagabanya umutungo bari basangiye mbere yo gutandukana. [32] Naho ibyo GLIHD ivuga ko nta kigitegeka izindi nkiko gukurikiza umurongo watanzwe n’Urukiko rw’Ikirenga kuva aho ingingo ya 47 y’Itegeko

Ngenga n° 03/2012/OL ryo ku wa 13/06/2012 ryagenaga imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga7 riviriyeho, nabyo nta shingiro bifite, kuko ahubwo ihame ryo kubahiriza umurongo wafashwe ku bibazo bisa (use of precendents) mu micire y’imanza ryongerewe ingufu mu itegeko rishya rigenga ububasha bw’inkiko8. Nk’uko bigaragara, iryo Tegeko ryahaye Urukiko rw’Ikirenga ububasha bwihariye, bushingiye cyane cyane ku guca imanza zitanga icyerekezo n’umurongo ngenderwaho ku zindi nkiko. Ibyo bigaragarira cyane cyane mu isobanurampamvu y’Itegeko Ngenga rishyiraho Urukiko rw’Ubujurire mu gika cya kabiri, aho risobanura

6 Reba igika cya 16 cy’urwo rubanza. 7 Igika cya 6 cy’iyo ngingo giteganya ko:” Imanza n’ibyemezo by’Urukiko rw’Ikirenga bigomba kubahirizwa n’izindi nkiko zose zo mu gihugu.” 8 Itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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243   ko imiterere yihariye y’Urukiko rw’Ikirenga ari ukugira ngo rube Urukiko rwitaruye, rureberera izindi, rukazikosora aho zateshutse, rugahuza imicire y’imanza ku bibazo runaka, rukanatanga umurongo ngenderwaho izindi nkiko zo hasi zikwiye gukurikiza9. Iki gitekerezo cyaje gushimangirwa mu ngingo ya 65 y’Itegeko n° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko aho bigaragara ko kubahiriza umurongo usanzweho mu gukemura ikibazo runaka ari ihame ndakuka kuko, kugira ngo uwo murongo uhinduke bisaba kuwuregera Urukiko rw’Ikirenga mu kirego kihariye; narwo kandi, nk’uko bigaragara mu ngingo ya 73 y’iryo Tegeko mu gika cyaryo cya nyuma, rukawuhindura rubanje kugaragaza ikibazo kigaragara mu murongo wari usanzweho, mbere yo gutanga umurongo mushya ngenderwaho. [33] Mu mikorere y’inkiko zubahiriza amahame ashingiye ku kubahiriza umurongo wafashwe (stare decisis), buri Rukiko rugomba kubahiriza umurongo rwafashe ku kibazo runaka cyangwa umurongo wafashwe n’urukiko rurukuriye kuri icyo kibazo (The basis of the system of precedent is the principle of stare decisis and this requires a later court to use the same reasoning as an earlier court where the two cases raise the same legal issues)10, bityo uko inkiko zisumbana (the higher up a court is in the hierarchy, the more authoritative its decisions: decisions of the higher courts will bind lower courts to apply the same

decided principle)11. By’umwihariko rero, Urukiko rw’Ikirenga nk’Urukiko rukuriye izindi, birumvikana ko ari narwo soko nkuru y’imirongo inkiko zindi zigenderaho, akaba ari nayo mpamvu y’imiterere yarwo yihariye nk’uko byasobanuwe mu gika kibanziriza iki, imiterere ituma rugira ububasha ku moko y’imanza zose inkiko zishyikirizwa kugira ngo rubashe kuzitangaho umurongo uyobora izindi nkiko mu micire y’imanza.

9 Reba raporo ya Sena (Komisiyo ya Politiki n’Imiyoborere Myiza) yo ku wa 21 Werurwe 2017. 10 The open University, OpenLearn, Judges and the law, available at https://www.open.edu/openlearn/society-politics-law/judges-and-the-law/content- section-3.4 11 Idem. There are two exceptions to this principle: Overruling (the procedure whereby a court higher up in the hierarchy sets aside a legal ruling established in a previous case) and distinguishing (the possibility that a court may regard the facts of the case before it as significantly different from the facts of a cited precedent, so it will not find itself bound to follow that precedent). Re. GLIHD

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244   III. ICYEMEZO CY’URUKIKO [34] Rwemeje ko ikirego cyatanzwe na GLIHD cyakiriwe rugisuzumye rusanga nta shingiro gifite; [35] Rwemeje ko igika cya kabiri cy’ingingo ya 39 y’Itegeko n° 59/2008 ryo ku wa 10/09/2008 rikumira kandi rihana ihohoterwa iryo ari ryo ryose ntaho kinyuranyije n’ibiteganywa mu ngingo ya 15, 16 n’iya 34 z’Itegeko Nshinga rya Repubulika y’u Rwanda.

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245  

IMANZA ZIREBANA N’AMATEGEKO Y’IMISORO

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246  

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247   Re AKAGERA BUSINESS GROUP [Rwanda URUKIKO RW’IKIRENGA – RS/SPEC/0001/16/CS – [2017] 2 RLR – (Rugege, P.J., Mukanyundo, Hatangimbabazi, Kanyange, Mukamulisa, Rugabirwa, Hitiyaremye, Ngagi na Nyirandabaruta, J.) 23 Nzeri 2016] Itegeko Nshinga – Kureshya imbere y’amategeko no kutavangura – Kureshya imbere y’amategeko no kutavangura kureshya imbere y’amategeko no kutavangura bitavuze ko gutandukanya abantu ubwabyo mu bihe byose ari ivangura – Gutandukanya abantu cyangwa ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). Itegeko Nshinga – Kureshya imbere y’amategeko no kutavangura – Umuburanyi w’umusoreshwa – Itangwa ry’ibimenyetso mu rwego rw’ubujurire – Kuba ababuranyi b’abasoreshwa batemerewe gutanga ibimenyetso bishya ku rwego rw’ubujurire ntibifatwa nko kubasumbanisha n’abandi baburanyi kuko bishingiye ku mwihariko wabo no ku nshingano bahabwa n’itegeko zo kubika ibitabo by’ibaruramari. Incamake y’ikibazo: ABG yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi irega Rwanda Revenue Authority (RRA) isaba ko umusoro yaciwe ungana na 1.050.442.993Frw wagabanywa. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ABG itsinzwe no kutagaragaza ibimenyetso by’ibyo yaregeye. ABG yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko hari ibimenyetso byashyikirijwe Urukiko Rukuru

rw’Ubucuruzi rwanga kubisuzuma. Mu mwanzuro wo kwiregura, RRA yavuze ko ABG itagaragaje ibimenyetso by’ibyo iburana. Ubwo hakorwaga inama ntegurarubanza mu Rukiko rw’Ikirenga, ABG yerekanye ibimenyetso yavugaga ko byirengagijwe maze RRA nayo ihita itegura imyanzuro y’inyongera isaba ko ibyo bimenyetso bitakwakirwa ngo bisuzumwe hashingiwe ku ngingo ya 1, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha. ABG imaze kubona ibyo bimenyetso bitazitabwaho n’Urukiko ukundi, yahise itanga ikirego mu Rukiko rw’Ikirenga ivuga ko ingingo ya 1 igika cya 247

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248   5 y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha RRA ishingiraho ikurwaho kuko isanga inyuranije n’ingingo ya 11 n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo kuwa 04 Kamena 2003 nkúko ryakurikizwaga igihe ikirego cyatangwaga, kuko iteganya ko umusoreshwa atemerewe gutanga, ku rwego urwo ari rwo rwose rw’ubujurire, izindi nyandiko cyangwa ibitaboatagaragaje mu gihe cy’igenzura, ugasanga abasoreshwa nk’ababuranyi hari ibyo batemerewe mu manza z’imisoro nyamara abandi baburanyi babyemerewe mu zindi manza, ko ibyo bibavutsa uburenganzira bahabwa n’Itegeko Nshinga. Akomeza avuga ko bitumvikana ukuntu mu zindi manza zitari iz’imisoro, ababuranyi bemererwa gutanga ibimenyetso mu nzego zose ndetse bikaba bitabujijwe mu rwego rw’ubujurire gutanga ingingo nshya zo kuburana cyangwa ibimenyetso bishya bitaburanishijwe mu rwego rwa mbere, ariko bikaba bitemewe mu manza z’imisoro kuko ho ubwo burenganzira bwo gutanga ibimenyetso aho urubanza rwaba rugeze hose byemerewe gusa umusoresha ariko umusoreshwa we ntabyemererwe. Leta y’u Rwanda ivuga ko iyo ngingo itagambiriye kubuza abasoreshwa gutanga ibimenyetso bya kamarampaka cyangwa se ibimenyetso byagaragaza ukuri ko ahubwo ishimangira inshingano z’umusoreshwa zo gutunga inyandiko n’ibitabo by’ubucuruzi aho akorera, ko anafite inshingano zo kubyerekana

igihe cy’igenzura uretse igihe hari impamvu zifatika agaragaza. Akomeza avuga ko mu manza z’imisoro, umusoresha n ‘umusoreshwa batari mu byiciro no mu bihe bimwe ku buryo amategeko abagenga yabarengera kimwe kuko mu manza zisanzwe igihe cyose umuburanyi yatangira ibimenyetso nta ngaruka byagira ku muburanyi mugenzi we ariko ku musoreshwa, hari igihe yakwimana ibitabo bye igihe cy’igenzura afite umugambi wo gushaka kunyereza umusoro Incamake y’icyemezo: 1. Kureshya imbere y’amategeko no kutavangura kureshya imbere y’amategeko no kutavangura bitavuze ko gutandukanya abantu ubwabyo mu bihe byose ari ivangura, ko gutandukanya abantu cyangwa gushyiraho ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). Bityo ingingo ya mbere, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha, n’ubwo idafata ababuranyi b’abasoreshwa mu buryo bumwe nk’ababuranyi mu zindi manza, ntigaragaramo ubusumbane imbere y’amategeko no kutarengerwa ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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249   n’amategeko mu buryo bumwe, ndetse ikaba itanagaragaramo ivangura iryo ariryo ryose.

2. Kuba abasora batemerewe gutanga mu bujurire ibimenyetso batatanze mu gihe cy’igenzura, umusoresha we akaba abyemerewe, ntibyafatwa nk’ubusumbane mu bushobozi bwo kwisobanura imbere y’inkiko, ahubwo ni uko abasoreshwa aribo bonyine baba bafite ibyo bimenyetso bakaba bashobora kubitanga igihe bikenewe bityo bitewe n’umwihariko wabo, itegeko ribafata ku buryo butandukanye n’abandi baburanyi hashingiwe ku mpamvu zumvikana kandi zitagamije kubavutsa uburenganzira n’andi mahirwe bahabwa n’itegeko. Ingingo ya mbere, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha itanyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 nk’uko ryavuguruwe muri 2015 mu ngingo yaryo ya 15 n’iya 16; Ikirego nta shingiro gifite. Amategeko yashingiweho: Ayo mu Rwanda: Itegeko Nshinga ryo kuwa 4 Kamena 2003 nk’uko ryavuguruwe mu 2015, ingingo ya 15 n’iya 16. Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu, ryo mu mwaka wa 1948, ingingo ya 7. Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki, 1966, ingingo ya 14n’iya 26. Itegeko Ngenga No03/2012/OL ryo ku wa 13/06/2012 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, ingingo ya 53(2). Itegeko No21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 168(3). Itegeko No74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha, ingingo ya 1(5). Ayo mu mahanga: Re. AKAGERA BUSINESS GROUP

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250   Itegeko Nshinga rya Repubulika ya Kenya 2010, ingingo ya 27 agace ka 1, 4 n’aka 5. Itegeko Nshinga rya Repubulika ya Afrika y’Epfo, 1996, ingingo ya 9, para.1 n’iya 3. Canadian Charter of Rights and Freedoms, ingingo ya 15. Imanza zifashishijwe: Izo mu mahanga: Firma A. Racke v Hauptzollamt Mainz, Court of Justice of the European Union Backus v. Fort St. Union Depot Co., 169 U.S. 557, 18 S. Ct. 445, 42 L. Ed. 853 (1898). S v Lawrence 1997 (4) SA 1176 para. 44-45. Eur.Court HR, Case “relating to certain aspects of the laws on the use of language in education in Belgium” judgment of 23 July 1968, series A, No6., p.31.para 10. UNHR, Dudko v. Australia, Comm. No1347/2005, UN.Doc. CCPR//90/D/1347/2005 (Aug.29.2007 para 7.4. Inyandiko z’abahanga zifashishijwe: Human Rights Committee, General Comment 18, Non-discrimination (Thirty-seventh session, 1989), Compilation of General Comments and General Recommendations Adopted by Human Rights Treaty Bodies, U.N. Doc.HRI/GEN/1/Rev.1 at 26 (1994). Primsloo Van der Linde 1997(3) SA 1012 CC para.

22. Communication No172/1984 S.W.M. Broeks v The Netherlands (views adopted on 9 April 1987) in UN Doc. GOAR, A/42/40 P.150, para 13. CJCE, aff. 283/83, 13 novembre 1984, Racke/Hauptzollamt Mainz, Rec., 1984, p.3791. ; CJCE, aff. 106/83, 13décembre 1984, Société Sermide, Rec., p.4209; CEDH, 6 Avril 2000, Thlimennos c. Grèce, N°34369/97. Hogg “Proof of facts in Constitutional Cases (1976) 26. University of Toronto Law Journal 386 at 396-7. United Nations Human Rights Committee, General Comment No32, Article 14, Right to equality before Courts and tribunals and fair trial, UN.Doc. CCPR//G/32/Aug.23, 2007 para 13.

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251   Urubanza I. IMITERERE Y’URUBANZA [1] ABG yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi irega RwandaRevenue Authority (RRA) isaba ko umusoro yaciwe ungana na 1.050.442.993Frw wagabanywa. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza kuwa 20/12/2012, rwemeza ko ABG itsinzwe no kutagaragaza ibimenyetso by’ibyo yaregeye. ABG yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko hari ibimenyetso byashyikirijwe Urukiko Rukuru rw’Ubucuruzi rwanga kubisuzuma. Mu Rukiko rw’Ikirenga, urubanza rwanditswe kuri NoRCOMA0009/13/CS. [2] Mu mwanzuro wo kwiregura, RRA yavuze ko ABG itagaragaje ibimenyetso by’ibyo iburana. Ubwo hakorwaga inama ntegurarubanza mu Rukiko rw’Ikirenga, ABG yerekanye ibimenyetso yavugaga ko byirengagijwe. RRA yahise itegura imyanzuro y’inyongera isaba ko ibyo bimenyetso bitakwakirwa ngo bisuzumwe hashingiwe ku ngingo ya 1, igika cya 5, y'Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha. [3] ABG yahise itanga ikirego mu Rukiko rw’Ikirenga ivuga ko ingingo ya 1 igika cya 5 y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha RRA ishingiraho ikurwaho kuko isanga inyuranije n'ingingo ya 11 n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo kuwa 04 Kamena

2003 nk'uko ryavuguruwe kugeza ubu, ikirego cyandikwa kuri N° RS/SPEC/0001/16/CS. [4] Nyuma yaho icyo kirego gitangiwe, habayeho ivugurura ry’Itegeko Nshinga. ABG yatanze ibisobanuro by’inyongera ku kirego yari yatanze igamije kwerekana uko ingingo z’Itegeko Nshinga zahindutse, iya 15 ikaba yarahoze ari iya 16, iya 16 yahoze ari ingingo ya 11. Ikirego cyasuzumwe mu iburanisha ryo kuwa 19/07/2016, AKAGERA BUSINESS GROUP ihagarariwe na Me Nsengiyumva Abel naho Minisiteri y’Ubutabera yari yatumiwe kugira ngo igire icyo ivuga kuri iki kibazo, mu rubanza yari ihagarariwe n’Intumwa ya Leta, Me Kabibi Speciose. Re. AKAGERA BUSINESS GROUP

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252   II. ISESENGURA RY’IKIBAZO KIRI MU RUBANZA Kumenya niba ingingo ya 1 igika cya 5 y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha inyuranije n’ingingo za 15 na 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo kuwa 04 Kamena 2003 nk’uko ryavuguruwe muri 2015. [5] Me Nsengiyumva Abel mu mwanya wa ABG, avuga ko Itegeko Nshinga mu ngingo yaryo ya 15 n’iya 16 rirengera abantu bose ku buryo bungana ndetse ko abanyarwanda bose bavukana kandi bagakomeza kugira uburenganzira bungana, ukabihuza n’ingingo ya 1, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha iteganya ko umusoreshwa atemerewe gutanga, ku rwego urwo ari rwo rwose rw’ubujurire, izindi nyandiko cyangwa ibitaboatagaragaje mu gihe cy’igenzura, ugasanga abasoreshwa nk’ababuranyi hari ibyo batemerewe mu manza z’imisoro nyamara abandi baburanyi babyemerewe mu zindi manza, ko ibyo bibavutsa uburenganzira bahabwa n’Itegeko Nshinga. [6] Akomeza avuga ko kuba umusoreshwa afite inshingano zo kubika no kuzuza ibitabo by’ibaruramari, bitaba impamvu yo kumutandukanya n’abandi baburanyi, ahubwo biramutse bigaragaye ko habayeho uburiganya mu gushaka kunyereza umusoro, uwabikoze yahanwa cyangwa se agacibwa umusoro munini nk’igihano, ariko ntabuzwe amahirwe yo gutanga ibimenyetso

byamurengera igihe abiboneye kuko hari igihe aba atazi ko byamugirira akamaro. [7] Avuga kandi ko bitumvikana ukuntu mu zindi manza zitari iz’imisoro, ababuranyi bemererwa gutanga ibimenyetso mu nzego zose ndetse bikaba bitabujijwe mu rwego rw’ubujurire gutanga ingingo nshya zo kuburana cyangwa ibimenyetso bishya bitaburanishijwe mu rwego rwa mbere, ariko bikaba bitemewe mu manza z’imisoro kuko ho ubwo burenganzira bwo gutanga ibimenyetso aho urubanza rwaba rugeze hose byemerewe gusa umusoresha ariko umusoreshwa we ntabyemererwe. Asoza avuga ko ibyo binyuranye n’Itegeko Nshinga kuko umusoreshwa nk’umuburanyi uburana urubanza rw’imisoro yaba adafashwe kimwe n’undi muburanyi uburana izindi manza kandi amahame y’ingenzi abagenga ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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253   yakabaye amwe ibyo bikaba ari ivangura binyuranije n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga. [8] Me Kabibi Spéciose Intumwa ya Leta, avuga ko ingingo ya 1, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha itanyuranye n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga ryo mu mwaka wa 2003 ryavuguruwe muri 2015, kuko iyo ngingo itagambiriye kubuza abasoreshwa gutanga ibimenyetso bya kamarampaka cyangwa se ibimenyetso byagaragaza ukuri nk’uko ABG ishaka kubyumvikanisha, ko ahubwo ishimangira inshingano z’umusoreshwa zo gutunga inyandiko n’ibitabo by’ubucuruzi aho akorera, ko anafite inshingano zo kubyerekana igihe cy’igenzura uretse igihe hari impamvu zifatika agaragaza. Avuga ko bidakwiye ko Itegeko rishyiraho izo nshingano ryasubira inyuma rikemerera umusoreshwa kuzana izo nyandiko n’ibitabo mu gihe cy’ubujurire nta mpamvu zifatika agaragaza zatumye atabitanga mu gihe cy’igenzura. [9] Asobanura ko mu manza z’imisoro, umusoresha n‘umusoreshwa batari mu byiciro no mu bihe bimwe ku buryo amategeko abagenga yabarengera kimwe, kuko RRA nta nshingano ifite zo gukora no kubika ibitabo by’ibaruramari ry’umusoreshwa, mu gihe ingingo ya 13 y’Itegeko Nº25/2005 rigena imitunganyirize y’isoresha iha inshingano umucuruzi yo gutunga ibitabo n’inyandiko by’ibaruramari bigaragaza ishusho nyakuri y’ubucuruzi bwe.

Kuba umucuruzi afite inshingano zo kubitunga no kubibika, niyo mpamvu umugenzuzi w’umusoro agomba kubisanga aho akorera. Aramutse yemerewe kubitanga nyuma, inshingano yahawe yo kubitunga no kubitanga igihe bikenewe ntacyo yaba imaze. [10] Asoza avuga ko ikindi gishimangira ko ababuranyi batari mu cyiciro kimwe batagomba no kugengwa n’amategeko amwe, ari uko mu manza zisanzwe igihe cyose umuburanyi yatangira ibimenyetso nta ngaruka byagira ku muburanyi mugenzi we ariko ku musoreshwa, hari igihe yakwimana ibitabo bye igihe cy’igenzura afite umugambi wo gushaka kunyereza umusoro kuko amafaranga yasohoye adashobora kugaragara kandi ariyo aherwaho hagenwa umusoro ugomba kwishyurwa.

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254  

UKO URUKIKO RUBIBONA [11] Ingingo ya 53, igika cya kabiri, y’Itegeko Ngenga Nº03/2012/OL ryo ku wa 13/06/2012 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga ivuga ko Urukiko rw’Ikirenga ruburanisha (…) ibirego bisaba gukuraho Itegeko Ngenga, Itegeko cyangwa Itegeko-Teka kubera ko binyuranyije n’Itegeko Nshinga, haba kubikuraho byose cyangwa se zimwe mu ngingo zabyo zinyuranyije n’Itegeko Nshinga. Nkuko byavuzwe hejuru, ABG yareze isaba ko ingingo ya mbere, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha ivanwaho kuko isanga inyuranye n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga. [12] Ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 nkuko ryavuguruwe mu 2015 ivuga iti “Abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe”, naho ingingo yaryo ya 16, ikavuga ko “Abanyarwanda bose bavukana kandi bagakomeza kugira uburenganzira n’ubwisanzure bingana. Ivangura iryo ari ryo ryose cyangwa kurikwirakwiza byaba bishingiye ku bwoko, ku muryango cyangwa ku gisekuru, ku nzu, ku ibara ry’umubiri, ku gitsina, ku karere, ku byiciro by’ubukungu, ku idini cyangwa ukwemera, ku bitekerezo, ku mutungo, ku itandukaniro ry’umuco, ku rurimi, ku bukungu, ku bumuga bw’umubiri cyangwa ubwo mu mutwe no ku rindi vangura iryo ari ryo ryose, birabujijwe kandi bihanwa

n’amategeko”. [13] Ingingo isabirwa gukurwaho ni Ingingo ya 1, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha aho ivuga iti “[…..] Umusoreshwa ntiyemerewe gutanga, ku rwego urwo ari rwo rwose rw’ubujurire, izindi nyandiko cyangwa ibitabo atagaragaje mu gihe cy’igenzura”. Iyi ngingo yahinduye kandi yuzuza ingingo ya 20 y’Itegeko Nº25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, iri mu gice cy’iryo tegeko kirebana n’igenzura n’iperereza. [14] Kugira ngo ikibazo kiri muri uru rubanza gisubizwe mu buryo busobanutse, ni ngombwa gusobanura ibikubiye muri izi ngingo ebyeri z’Itegeko Nshinga, n’icyo zishatse kuvuga ku birebana n'uburenganzira bwo: ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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255   (i) Kureshya imbere y’amategeko (equality before the law); (ii) Kudakorerwa ivangura (non-discrimination). [15] Izi ngingo zombi zifitanye isano ku buryo gusobanura icyo zishatse kuvuga uzitandukanyije, bigoye. Ingingo ya 15 ivuga ko abantu bose bareshya imbere y’amategeko kandi bakarengerwa n’amategeko mu buryo bumwe. Ni ukuvuga ko hatagomba kubaho ivangura rituma abantu batarengerwa mu buryo bumwe cyangwa kutagira uburenganzira aho bakabugize. Naho ingingo ya 16 ikomerezaho ivuga uburyo gutandukanya abantu bifatwa nk’ivangura kandi ko bitemewe n’Itegeko Nshinga. Izi ngingo zombi zafatwa nk’izikubiyemo ihame rimwe ririmo uduce tubiri dufitanye isano. [16] Nkuko byavuzwe n’akanama kagenzura iyubahirizwa ry’uburenganzira bwa muntu k’Umuryango w’Abibumbye (United Nations Human Rights Committee): “Non-discrimination, together with equality before the law and equal protection of the law without discrimination, constitute a basic and general principle relating to the protection of human rights1”. Tugenekereje, ibi bishatse kuvuga ko “kudakorerwa ivangura, kureshya imbere y’amategeko no kurengerwa n’amategeko mu buryo bumwe nta vangura, bigize ihame rimwe shingiro kandi rusange ryerekeye kurinda no kurengera uburenganzira bwa muntu. Iyi sano iri hagati y’ingingo ya 15 n’iya 16 z’Itegeko Nshinga niyo ituma mu bihugu bimwe amahame azirimo ahurizwa hamwe mu ngingo imwe y’Itegeko

Nshinga. Nko muri Canada aya mahame avugwa mu ngingo ya 15 ya Canadian Charter of Rights and Freedoms aho ivuga iti: “[e] very individual is equal before and under the law and has the right of equal protection and equal benefit of the law without discrimination and in particular without discrimination based on race, national or ethnic origin, colour, religion, sex, age or mental or physical disability”. [17] Mu itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu, Universal Declaration of Human Rights, ryo mu mwaka wa 1948, mu

1 Human Rights Committee, General Comment 18, Non-discrimination (Thirty- seventh session, 1989), Compilationof General Comments and General Recommendations Adopted by Human Rights Treaty Bodies, U.N. Doc.HRI/GEN/1/Rev.1 at 26 (1994). Re. AKAGERA BUSINESS GROUP

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256   ngingo yaryo ya 7 igira iti: “All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against discrimination in violation of this Declaration and against any incitement to such discrimination”. Naho ingingo ya 26 y’Amasezerano Mpuzamahanga ku Burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights, 1966) yo ikagira iti: “All persons are equal before the law and are entitled without any discrimination to equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, language, religion, political or other opinion, national or social orgin, property, birth or other status”. Ingingo z’Itegeko Nshinga ry’ibihugu bya Kenya2 na South Africa3 nazo zanditswe muri ubwo buryo. Ni nayo mpamvu, Urukiko rushinzwe kurinda iyubahirizwa ry’Itegeko Nshinga (Constitutional Court) muri South Africa rwavuze ko gusuzuma ikibazo cyo kureshya imbere y’amategeko n’icyo kutavangura mu rubanza rumwe mu buryo bwihariye bidakwiye kandi bigoye kuko ihame ryo kureshya imbere y’amategeko no kutavangura ari ihame rimwe rigizwe n’uduce duhujwe4. No muri uru rubanza ibyo bibazo byombi biri busuzumirwe hamwe, hasubizwa iki kibazo: kureshya

imbere y’amategeko no kurengerwa mu buryo bumwe nta vangura bivuze iki? [18] Kureshya imbere y’amategeko no kutavangura ntibivuze ko gutandukanya abantu ubwabyo mu bihe byose ari ivangura. Gutandukanya abantu cyangwa ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). Urugero ni uko Leta ishobora kugira ibyo igenera ibyiciro by’abantu batishoboye cyangwa bafite intege nke nk’abana, ababana n’ubumuga, abasigajwe inyuma n’amateka n’abandi, ntibigenere abandi cyangwa igafatira ibyiciro bimwe nk’abagore ingamba zigamije kubateza imbere (affirmative action). Ibyo ntibifatwa nk’ivangura, ahubwo ni ugutandukanya abantu cyangwa kubashyira mu byiciro ku mpamvu zumvikana (legitimate differentiation). Ibi kandi byanavuzwe n’Akanama

2The Constitution of Kenya 2010, Article 27 agace ka 1, 4 n’aka 5. 3The Constitution of the Republic of South Africa, 1996, Article 9, para.1 and 3. 4 “It may be neither desirable nor feasible to divide the various subsections or descriptions into watertightcompartments.” Primsloo Van der Linde 1997(3) SA 1012 CC para.22. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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257   k’Umuryango w’Abibumbye muri aya magambo: “The right to equality before the law and equal protection of the law without any discrimination, does not make all differences of treatment discriminatory. A differentiation based on reasonable and objective criteria does not amount to prohibited discrimination within the meaning of Article 265. Tugenekereje mu kinyarwanda bishatse kuvuga ko: Uburenganzira bwo kureshya imbere y’amategeko no kurengerwa n’amategeko mu buryo bungana nta vangura, ntibivuze ko gufata abantu mu buryo butandukanye buri gihe biba ari ivangura. Gutandukanya bishingiye ku mpamvu zumvikana kandi zisobanutse ntabwo ari ivangura ribujijwe n’ingingo ya 26 y’Amasezerano Mpuzamahanga k’Uburenganzira Mbonezamubano n’ubwa Politiki. [19] Mu gutanga inama ku mushinga w’ivugurura ry’Itegeko Nshinga rya Costa Rica, Urukiko rugenzura iyubahirizwa ry’uburenganzira bwa muntu mu bihugu bya America yo hagati n’iyepfo (Inter American Court of Human Rights) rwasobanuye neza icyo kureshya imbere y’amategeko no kutavangura bivuze. Rwagize ruti: “Precisely because equality and nondiscrimination are inherent in the idea of the oneness in dignity and worth of all human beings, it follows that not all differences in legal treatment are discriminatory as such, for not all differences in legal treatment are in themselves offensive to human dignity […..]. There may well exist

certain factual inequalities that might legitimately give rise to inequalities in legal treatment that do not violate the principle of justice. They may in fact be instrumental in achieving justice or in protecting those who find themselves in a weak legal position. Accordingly, no discrimination exists if the difference in treatment has a legitimate purpose and if it does not lead to situations which are contrary to justice, to reason or to the nature of things. It follows, that there would be no discrimination in differences in treatment of individuals by a state when the classifications selected are based on substantial factual differences and there exists a reasonable relationship of proportionality between these differences and the aims of the legal rule under review. These aims may not be unjust or unreasonable, that is, they may not

5 Communication No172/1984 S.W.M. Broeks v The Netherlands (views adopted on 9 April 1987) in UN Doc. GOAR, A/42/40 P.150, para 13. Re. AKAGERA BUSINESS GROUP

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258   be arbitrary, capricious, despotic or in conflict with the essential oneness and dignity of human kind”.6 [20] Mu rubanza Firma A. Racke v Hauptzollamt Mainz, Urukiko rw’Umuryango w’Ubumwe bw’ibihugu by’Uburayi (Court of Justice of the European Union) rwasobanuye ko ivangura ari ugufata ibintu cyangwa abantu bari mu cyiciro kimwe mu buryo butandukanye ndetse n’abari mu byiciro bitandukanye bagafatwa kimwe. Rwagize ruti “[……] discrimination consists solely in the application of different rules to comparable situations or in the application of the same rule to differing situations [….]7”. Biragaragara rero ko, kudafata kimwe abantu bari mu byiciro bitandukanye atari ivangura, ku rundi ruhande, abantu bari mu byiciro bitandukanye baramutse bafashwe kimwe byo bishobora kuba ivangura. [21] Ingingo ya 1, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 yavuzwe haruguru, niyo urega ashingiraho avuga ko inyuranije n’Itegeko Nshinga kuko avuga ko ivangura hagati y’umuburanyi w’umusoreshwa n’umuburanyi mu zindi manza ikanatuma abantu batareshya imbere y’amategeko kuko umuburanyi mu manza zitari iz’imisoro we yemerewe gutanga ibimenyetso aho urubanza rwaba rugeze hose. Ese ibi byaba ari ukutareshyeshya abantu imbere ya amategeko no kuvangura?

6 Ugenekereje mu Kinyarwanda bishatse kuvuga: “Ihame ryo kureshya imbere y’amategeko no kutavangura bishingiye ku bumwe bw’inyoko muntu bigendanye n’agaciro k’abantu bose. Ibyo bituma gutandukanya abantu ubwabyo bitafatwa nk’ivangura kuko ntabwo uburyo bwose bwo gutandukanya abantu bugira ingaruka ku gaciro kabo nk’abantu. Hari gutandukanya abantu mu mategeko bitanyuranije n’ihame ry’ubutabera. Ahubwo kudafata abantu kimwe bishobora kuba uburyo bwo gutanga ubutabera cyane cyane ku banyantege nke. Ni ukuvuga ko nta vangura ribaho iyo kudafata abantu kimwe bifite impamvu yumvikana kandi itarenganya abantu. Ushyize mu gaciro uburyo bwo gutandukanya abantu bukwiye kuba bwumvikana ugereranije n’icyari kigambiriwe cyangwa intego igomba kugerwaho”. I-A Court H.R, Proposed Amendment to the Naturalization Provision of the Constitution of Costa Rica, Advision Opinion OC 4/84 of Jan 19, 1984, series A No4, p.104-106 paras 56-57. 7 CJCE, aff. 283/83, 13 novembre 1984, Racke/Hauptzollamt Mainz, Rec., 1984, p.3791; CJCE, aff. 106/83, 13décembre 1984, Société Sermide, Rec., p.4209; CEDH, 6 Avril 2000, Thlimennos c. Grèce, N°34369/97. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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259   [22] Nkuko bigaragara, Itegeko Nshinga mu ngingo yaryo ya 16 rigaragaza urutonde rw’impamvu ivangura rishobora gushingiraho. Muri rusange ivangura ni ugutandukanya abantu hagamijwe kuvutsa amahirwe bamwe no gutonesha abandi bigakorwa bishingiye ku mpamvu zitumvikana. Ku birebana n’uru rubanza, hari icyiciro cy’ababuranyi b’abasoreshwa, umusoresha ndetse n’ababuranyi mu zindi manza. Muri ibi byiciro, nta na kimwe gishingiye kuri imwe mu mpamvu ivangura rishobora gushingiraho nkuko zivugwa mu Itegeko Nshinga. [23] Iyo gutandukanya abantu bishingiye ku mpamvu ivugwa mu ngingo ya 16 y’Itegeko Nshinga, bifatwa nk’ivangura keretse hagaragajwe impamvu yumvikana ituma haba gufata abantu mu buryo butandukanye hashingiwe kuri iyo mpamvu ivugwa mu ngingo ya 16. Nyamara kandi ingingo ya 16 igaragaza urutonde rw’icyo ivangura rishobora gushingiraho ariko ikongeraho amagambo “no ku rindi vangura iryo ariryo ryose”. Niyo mpamvu hagomba gusuzumwa itegeko cyangwa igikorwa icyo aricyo cyose bivugwa ko binyuranije n’iyi ngingo kugira ngo bigaragare niba koko hari ivangura cyangwa ritariho. Nkuko byasobanuwe mu bika bibanziriza iki, iyo habaye gutandukanya abantu bidashingiye kuri imwe mu mpamvu zari ku rutonde ruri mu ngingo ya 16, harebwa niba impamvu yashingiweho yumvikana, ifite icyo igamije gifitiye abantu muri rusange cyangwa icyiciro runaka akamaro. [24] Nibyo koko mu manza

zisanzwe, umuburanyi yemerewe gutanga ibimenyetso bishya mu rwego rw’ubujurire atatanze mu rwego rwa mbere. Ingingo ya 168 y’Itegeko N°21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi igika cya 3 ivuga iti: “[…..] Ntibibujijwe ariko mu rwego rw’ubujurire gutanga ingingo nshya zo kuburana cyangwa ibimenyetso bishya bitaburanishijwe mu rwego rwa mbere”. Hagomba rero gusuzumwa niba itegeko ridafata kimwe abantu bari mu cyiciro kimwe no mu bihe bimwe, n’impamvu y’ingingo ya 1 agace ka 5, y’Itegeko No74/2008 rihindura kandi ryuzuza Itegeko No25/2005 rigena imitunganyirize y’isoreshwa ibuza umusoreshwa gutanga ibimenyetso mu rwego rw’ubujurire. [25] Kubuza umuburanyi w’umusoreshwa gutanga ibimenyetso ku rwego rw’ubujurire atarabitanze igihe cy’igenzura bishobora kumvikana nko Re. AKAGERA BUSINESS GROUP

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260   kumuvutsa uburenganzira abandi baburanyi bagenerwa, binyuranije n’ihame ryo gufatwa kimwe imbere y’amategeko no kutavangura. Mu rubanza rwa Backus v. Fort St. Union Depot Company8 rwo muri Leta Zunze Ubumwe za America, hasuzumwe itegeko ryabuzaga nyir’inzu kurega umukodesha asaba indishyi ku byangijwe, igihe nyir’inzu yakoresheje nabi ingwate y’ibizangizwa (security deposit). Urukiko rw’Ikirenga rw’icyo gihugu rwanzuye ruvuga ko itegeko ryemerera umuntu bumwe mu burenganzira mu migendekere y’urubanza mu rukiko ariko rikabibuza abandi bari mu bihe bimwe, rishobora gufatwa nk’irivangura kandi ritubahiriza ihame ryo kureshya no kurengerwa imbere y’amategeko binyuranije n’Itegeko Nshinga. [26] Nyamara muri uru rubanza, bigaragara ko ababuranyi b’abasoreshwa batari mu bihe bimwe n’abandi baburanyi. Abasoreshwa ni icyiciro cy’abantu bihariye bafite ibyo basabwa kugira ngo igikorwa cy’ingenzi ku gihugu gikorwe neza. Iyaba abasoreshwa bamwe babuzwaga gutanga ibimenyetso ku rwego rw’ubujurire abandi bakabyemererwa, byaba ari ugusumbanisha ababuranyi bari mu cyiciro kimwe mu bihe bimwe. Impamvu yo kubuza abasoreshwa muri rusange gutanga ibimenyetso mu bujurire batatanze mu gihe cy’igenzura, ni ukubatera umwete (incentive) wo gutanga ibyo bimenyetso ku gihe bigafasha umusoresha kurangiza inshingano ye yo kugenzura imisoro neza. Umusoreshwa afite uburenganzira bwo gutanga

ibimenyetso byose mu gihe cy’igenzura kugira ngo abarirwe neza imisoro agomba gutanga. Ni nawe ufite ibimenyetso byose bishobora gufasha kumenya ukuri ku misoro agomba gutanga. Ibi bitandukanye n’umuburanyi usanzwe ushobora gukenera ibimenyetso bifitwe n’abandi adafite uburyo bwo kubigeraho igihe abishakiye. Uru rukiko rwumva ko ingingo y’itegeko isabirwa gukurwaho ifite impamvu yumvikana kandi ifitiye akamaro rubanda bikaba bitafatwa ko ivangura. [27] Ariko kandi, itegeko rishobora kuba rifite impamvu n’intego byumvikana ariko rikaba rikoresha uburyo burengera ugereranije n’intego igomba kugerwaho (measure not proportional to the purpose/ objective to be achieved). Ibi ninabyo byavuzwe n’Urukiko rw’Ibihugu byunze Ubumwe bw’Uburayi rugenzura iyubahirizwa ry’uburenganzira bwa muntu (European Court of Human Rights) muri aya magambo: “[…..] on this question, the

8Backus v. Fort St. Union Depot Co., 169 U.S. 557, 18 S. Ct. 445, 42 L. Ed. 853 (1898). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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261   Court holds that the principle of equality of treatment is violated if a distinction has no objective and reasonable justification. A difference of treatment in the exercise of a right laid down in the Convention must not only pursue a legitimate aim: article 14 is likewise violated when it is clearly established that there is no reasonable relationship of proportionality between the means employed and the aim sought to be realised”.9 [28] Muri uru rubanza, hagomba gusuzumwa niba uburyo bwakoreshejwe kugira ngo umusoreshwa atange inyandiko zose zikenewe ku gihe, ni ukuvuga kubuza umusoreshwa kuzana ibimenyetso ku rwego rw’ubujurire atarabitanze mu gihe cy’igenzura, byafatwa nko kurengeera mu kugena ibyari bikenewe kugira ngo iyo ntego igerweho. Nyamara kandi, mu gusuzuma no gufata icyemezo niba ibyateganijwe mu itegeko kugira ngo intego yavuzwe igerweho cyangwa niba hari ubundi buryo butari kubangamira abasoreshwa, urukiko rugomba kwirinda kuvogera inshingano z’abashinzwe gushyiraho politiki y’igihugu no kuyishyira mu bikorwa, kimwe n’inshingano z’umushingamategeko. [29] Urukiko ntirwavuga ko itegeko rinyuranyije n’Itegeko Nshinga rushingiye gusa ku kuba mu myumvire yarwo icyo itegeko ryari rigamije cyagerwaho hakoreshejwe ubundi buryo. Umuburanyi unenga itegeko agomba kugaragaza ko inzira umushingamategeko yahisemo itumvikana, idasobanutse cyangwa se ko, ushyize mu gaciro, iyo nzira ntaho ihuriye n’intego itegeko ryashyiriweho. Ibi bijyanye n’ihame ry’uko inzego z’ubutegetsi bwa Leta zitandukanye kandi ko zigenga zikanubahana (separation of powers)10. Ibi byashimangiwe mu rubanza rwa S v Lawrence11 rwo mu rukiko rushinzwe iyubahirizwa ry’Itegeko Nshinga rya South Africa

9Eur.Court HR, Case “relating to certain aspects of the laws on the use of language in education in Belgium” judgment of 23 July 1968, series A, No 6. p.31.para 10. Tugenekereje mu Kinyarwanda bivuze ngo ihame ryogufata abantu kimwe riba ryishwe iyo kudafata abantu kimwe bidafite impamvu yumvikana nta n’igisobanurogifatika. Ikindi ni uko gutadukanya abantu mu buryo uburenganzira bwabo bemererwa bwubahirizwa ntibigombakugaragara gusa ko hari impamvu yumvikana ahubwo ihame riri mu ngingo ya 14 y’amasezerano riba ryishwe iyo, ushyize mu gaciro (proportionality), bigaragaye ko uburyo bwakoreshejwe ntaho buhuriye n’icyari kigamijwe). 10Ingingo ya 61 y’Itegeko Nshinga rya Repubulika y’u Rwanda, 2015. 11S v Lawrence 1997 (4) SA 1176 para.44-45. Re. AKAGERA BUSINESS GROUP

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262   aho rwashyigikiye ibyanditswe n’umuhanga Professor Hogg aho avuga ko urukiko rufite ubwisanzure mu gufata ibyemezo bireba ibibazo biburanwaho ariko ko rutakwisanzura mu gufata ibyemezo bireba ibishingirwaho n’umushingamategeko mu gushyiraho amategeko. Icyo urukiko rwakora ni ukwemeza ko hari isano igaragara hagati y’itegeko n’intego umushingamategeko yashakaga kugeraho (rational connection), ni ukuvuga ko impamvu zashingiweho zumvikana kandi ko zifatika cyangwa ko ibyo Atari byo. Akomeza avuga ko bitaba aribyo ko muri demokarasi, inkiko zashyira iruhande ubushishozi bw’umushingamategeko zikabusimbuza ubwazo”.12 [30] Muri rusange, itangwa ry’ibimenyetso mu manza rigengwa n’Itegeko No15/2004 ryo ku wa 12/6/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ariko mu buryo bwihariye mu manza z’imisiroro rikagenwa n’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha cyane cyane mu ngingo yaryo ya mbere. Icyo iyi ngingo igamije, si ukuvangura abasoreshwa baburana n’abandi baburanyi hagamijwe kubavutsa amahirwe yo kwiregura no gutanga ibimenyetso, ahubwo igamije gushyiraho uburyo bwihariye umusoreshwa atangamo ibimenyetso hashingiwe cyane cyane ku nshingano ahabwa n’itegeko zo kubika ibitabo n’izindi nyandiko.

12 Hogg “Proof of facts in Constitutional Cases (1976) 26 University of Toronto Law Journal 386 at 396-7“While a court must reach a definite conclusion on the adjudicative facts which are relevant to thedisposition of litigation, the court need not be so definite in respect of legislative facts in constitutionalcases. The most that the court can ask in respect of legislative facts is whether there is a rational basis forthe legislative judgment that the facts exist. The rational-basis test involves restraint on the part of the courtin finding legislative facts. Restraint is often compelled by the nature of the issue: for example, an issue ofeconomics which is disputed by professional economists can hardly be definitively resolved by a courtstaffed by lawyers. The most that can realistically be expected of a court is a finding that there is, or is not, a rational basis for a particular position on the disputed issue. The more important reason for restraint, however, is related to the respective roles of court and legislature. Alegislature acts not merely on the basis of findings of fact, but upon its judgment as to the public perceptions of asituation and its judgments as to the appropriate policy to meet the situation. These judgments are political…. It isnot for the court to disturb political judgments, much less to substitute the opinions of experts. In a democracy itwould be a serious distortion of the political process if appointed officials (the judges) could veto the policies ofelected officials. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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263   Umusoreshwa afite uburenganzira bwo gutanga ibimenyetso mu buryo itegeko ryagennyemo butandukanye n’abandi baburanyi. [31] Itegeko riha umusoreshwa inshingano zo kubika no gutunga inyandiko zose zirebana n’ubucuruzi bwe, akabigaragaza mu gihe cy’igenzura. Nyuma y’igenzura yemerewe gushyikiriza ubuyobozi bw’imisoro ubundi buhamya n’ibindi bimenyetso mu gihe cy’iminsi 30 kuva akibona inyandiko ikosora kugira ngo niba harabaye amakosa akosorwe1313. Uretse n’ibyo, yemerewe kubitanga ku rwego rw’ubujurire igihe agaragaje impamvu yumvikana yatumye atabitanga mu gihe cy’igenzura14. Ni ukuvuga ko ibimenyetso bitemewe ari ibyo umusoreshwa yashoboraga gutanga igihe cy’igenzura ntabitange kubera uburiganya, gushaka kujijisha cyangwa uburangare bukabije adashobora gusobanura (not justifiable). Umusoreshwa ufite ubushake bwo gutanga imisoro ye uko bikwiye kandi ku gihe ntacyo yangirizwa n’ingingo isabirwa gukurwaho kuko ibimenyetso bikenewe abimenyeshwa mbere y’igenzura yaba abifite akabitanga mu gihe cy’igenzura, ibyo adashoboye kubona icyo gihe akazabitanga aho abiboneye ariko ashoboye gusobanura impamvu bitabonetse mbere. [32] Kuba ibyo atagaragaje mu gihe cy’igenzura atemerewe kubitanga nk’ikimenyetso mu gihe yajuririye ibyagaragajwe n’igenzura, ni ingaruka zuko aba atujuje inshingano yo kugeza ku buyobozi bw’imisoro mu gihe cy’igenzura, ibitabo n’inyandiko bivugwa mu ngingo ya 12, iya 13 n’iya 15 z’Itegeko N°25/2005 ryo kuwa 04/12/2005. Mu gihe umusoreshwa yaba yemerewe gutanga ibitabo n’inyandiko bivugwa muri iki gika igihe icyo aricyo cyose nyuma y’igenzura, kugaragaza ibitabo n’inyandiko mu gihe cy’igenzura ntibyaba bikiri inshingano, yabitanga cyangwa se agahitamo kuzabitanga mu bujurire kandi ibyo byatuma igenzura ry’imisoro ritagenda neza.

13Ingingo za 27 na 29 z’Itegeko Nº25/2005 ziha umusoreshwa uburenganzira bwo gushyikiriza ubuyobozibw’imisoro ubundi buhamya n’ibindi bimenyetso mu gihe cy’iminsi 30 kuva akibona inyandiko ikosora bigaragazako isoresha ryakozwe nabi kugira ngo byongere bisuzumwe kugira ngo niba harimo amakosa bibe byakosorwa. 14Agace ka nyuma k’Ingingo isabirwa gukurwaho kavuga ngo: “Ibiteganyjwe mu gika kibanziriza ikintibikurikizwa, iyo umusoreshwa abashije gutanga impamvu zifatika zatumye atagaragaza ibimenyetso mu gihecy’igenzura”. Re. AKAGERA BUSINESS GROUP

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264   [33] Nubwo Akagera Business Group mu myanzuro yayo itashingiye ku kuba hari ubusumbane mu bushobozi bw’ababuranyi (equality of arms), yabikomojeho mu miburanire imbere y’Urukiko. Yavuze ko ari ikibazo ko umusoreshwa atemerewe gutanga ibimenyetso ku rwego rw’ubujurire atarabitanze mu igenzura ariko umusoresha we akaba abyemerewe. Mu gusubiza, Intumwa ya Leta yo ivuga ko umusoresha n’umusoreshwa batari mu cyiciro n’ibihe bimwe, ko bafite inshingano zitandukanye, ko rero kudafatwa kimwe bitaba kutareshya imbere y’amategeko cyangwa ivangura. [34] Uburinganire mu bushobozi bw’ababuranyi bwo gusobanura imyanzuro yabo no gutanga ibimenyetso ntibiteganywa mu Itegeko Nshinga ry’u Rwanda, bikaba atari uburenganzira bwihariye. Ariko tugendeye ku mahame mpuzamahanga n’inyandiko z’akanama gashinzwe iyubahirizwa ry’uburenganzira bwa muntu (UNHRC), dusanga uburinganire bw’ababuranyi mu bushobozi bwo gusobanura imiburanire yabo imbere y’inkiko bifatwa nk’uruhande rumwe/cyangwa agace kamwe k’uburenganzira bwo gufatwa kimwe imbere y’inkiko nkuko biteganywa mu ngingo ya 14 y’Amasezerano Mpuzamahanga k’Uburenganzira Mbonezamubano n’ubwa Politiki (ICCPR). Iyo ngingo iteganya ko abantu bose barareshya imbere y’inkiko. Mu guhuza iyi ngingo n’ubushobozi bwo kwisobanura imbere y’inkiko, akanama kavuze ko ababuranyi bafite uburenganzira bungana mu migendekere y’urubanza keretse iyo kutabemerera

ubwo burenganzira bigenwa n’itegeko kandi bikaba bisobanutse hashingiwe ku mpamvu zumvikana, zitavutsa amahirwe umuburanyi cyangwa ngo zimurenganye15. [35] Mu rubanza rwa Dudko v Australia, akanama (UNHRC) kavuze ngo: “It is for the State party to show that any procedural inequality was based on reasonable and objective grounds not entailing actual disadvantage or other unfairness to the author […]”16. Mu Kinyarwanda, byavugwa ko

15United Nations Human Rights Committee, General Comment No.32, Article 14, Right to equality before Courts and tribunals and fair trial, UN. Doc.CCPR//G/32/Aug.23,2007 para 13. “This means that the same procedural rights are to be provided to all the parties unless distinctions are based on law and can be justified on objective and reasonable grounds, not entailing actual disadvantage or other unfairness to the defendant”. 16UNHR, Dudko v Australia, Comm. No1347/2005, UN. Doc.CCPR//90/D/1347/2005 (Aug.29.2007 para 7.4.) ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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265   Leta igomba kugaragaza ko kudatanga uburenganzira bungana mu migendekere y’urubanza bigomba gushingira ku mpamvu zumvikana, kandi zitavutsa umuburanyi amahirwe cyangwa ngo zimurenganye mu bundi buryo. [36] Kuri iki kibazo cy’ubusumbane mu bushobozi imbere y’inkiko no gutanga ibimenyetso, Urukiko rusanga imiterere y’igenzura n’itunganya ry’imisoro no kuba umusoreshwa afite inshingano yo gutunga no kubika ibitabo n’izindi nyandiko, akaba ari nawe wenyine uba afite amakuru ya ngombwa ashobora kuyatanga cyangwa akayimana, bituma umusoresha ahabwa uburenganzira bwo kuba yatanga ibimenyetso yabonye nyuma nubwo umusoreshwa we atabyemerewe. Ibi bikaba bitafatwa nk’ubusumbane mu bushobozi bwo gusobanura imbere y’urukiko. [37] Hashingiwe ku byasobanuwe hejuru, Urukiko rurasanga ingingo ya mbere, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha, nubwo idafata ababuranyi b’abasoreshwa mu buryo bumwe nk’ababuranyi mu zindi manza, ntigaragaramo ubusumbane imbere y’amategeko no kutarengerwa n’amategeko mu buryo bumwe, ndetse ikaba itanagaragaramo ivangura iryo ariryo ryose. Impamvu uwareze ashingiraho avuga ko hari ivangura ntivugwa mu mpamvu zishobora gutera ivangura mu ngingo ya 16 y’Itegeko Nshinga, kandi ikaba yumvikana, ntishobora kandi gufatwa nkaho ntaho ihuriye n’intego yo gutera umwete abasoreshwa

gufatanya n’umusoresha kuzuza neza inshingano ahabwa n’amategeko. Ababuranyi b’abasoreshwa, bitewe n’umwihariko wabo, itegeko ribafata ku buryo butandukanye n’abandi baburanyi hashingiwe ku mpamvu zumvikana kandi zitagamije kubavutsa uburenganzira n’andi mahirwe bahabwa n’itegeko. Byongeye kandi, kuba batemerewe gutanga mu bujurire ibimenyetso batatanze mu gihe cy’igenzura, umusoresha we akaba abyemerewe, ntibyafatwa nk’ubusumbane mu bushobozi bwo gusobanura imbere y’inkiko, ahubwo ni uko abasoreshwa aribo bonyine baba bafite ibyo bimenyetso bakaba bashobora kubitanga igihe bikenewe nkuko byasobanuwe. Muri make, ingingo y’itegeko isabirwa kuvanwaho, ntinyuranyije n’ingingo za 15 na 16 z’Itegeko Nshinga kuko idasumbanisha abantu imbere y’amategeko kandi ikaba itaragaza ivangura iryo ari ryo ryose.

Re. AKAGERA BUSINESS GROUP

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266   III. ICYEMEZO CY’URUKIKO [38] Urukiko rw’Ikirenga rwemeye kwakira ikirego rwashyikirijwe n’AKAGERA BUSINESS GROUP gisaba gukuraho ingingo ya mbere, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha kuko yaba inyuranye n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 nkuko ryavuguruwe muri 2015 mu ngingo yaryo ya 15 n’iya 16; [39] Rwemeje ko nta shingiro icyo kirego gifite; [40] Rwemeje ko ingingo ya mbere, igika cya 5, y’Itegeko Nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko Nº25/2005 rigena imitunganyirize y’isoresha itanyuranije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 nk’uko ryavuguruwe muri 2015 mu ngingo yaryo ya 15 n’iya 16; [41] Ruvuze ko amagarama yatanzwe n’AKAGERA BUSINESS GROUP ahwanye n’ibyakozwe mu rubanza.

ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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267   Re. MURANGWA [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00001/ 2019/SC – Vol [2020] 1 RLR – (Rugege, P.J., Nyirinkwaya, Cyanzayire, Hitiyaremye, Rukundakuvuga, J.) 29 Ugushyingo 2019] Itegeko Nshinga – Gudatandukanya abantu – Nubwo abantu bagomba kureshya imbere y’amategeko, kubatandukanya cyangwa kubashyira mu byiciro ntabwo buri gihe biba ivangura, kuko iyo hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose) gutandukanya abantu cyangwa ibyiciro by’abantu bishobora kuba ngombwa. Itegeko Nshinga – Ikirego gisaba kwemeza ko ingingo cyangwa Itegeko rinyuranye n’Itegeko Nshinga – Uwatanze ikirego mu manza zisaba kuvanaho ingingo z’itegeko zinyuranye n’itegeko nshinga, agomba kugaragaza ko itegeko cyangwa ingingo binyuranye n’Itegeko Nshinga mu buryo buziguye cyangwa butaziguye. Incamake y’ikibazo: Nyuma yaho hatangarijwe mu Igazeti ya Leta Nº 44 yo ku wa 29/10/2018, Itegeko N° 75/2018 ryo ku wa 07/09/2018, rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, Murangwa yatanze ikirego mu Rukiko rw’Ikirenga avuga ko ingingo zaryo za 16, iya 17, iya 19 n’iya 20, zinyuranyije n’ingingo za 15, 16, 34 n’iya 35 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe mu mwaka wa 2015. Urukiko rw’Ikirenga mbere y’uko ruburanisha rwasabye abifuza gutanga ibitekerezo muri uru rubanza nk’inshuti

z’urukiko (Amicus Curiae) kandi babifitiye ubumenyi ko babisaba; nyuma Urukiko rwemereye Ishuli ry’Amategeko rya Kaminuza y’u Rwanda (School of Law), Transparency International Rwanda, Me Dieudonne Nzafashwanayo, Me Twiringiyemungu Joseph na Ntibaziyaremye Innocent kuba’ inshuti z’urukiko. Ingingo ziregerwa zikaba ziri mu byiciro bitatu: Iki cyiciro cya mbere kigizwe n’ingingo ebyiri, iya 16 na 17, aho urega agaragaza ko ibyo ingingo ya 16 iteganya binyuranyije n’Itegeko Nshinga kuko uretse no kuba ikandamiza icyiciro kimwe cyiswe icy’inyubako zo guturamo, avuga ko iyo ngingo iteganya umusoro munini kandi aricyo 267

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268   kidafite ubushobozi ukigereranyije n’icyiciro cy’ubucuruzi, n’inganda, cyo gishyirirwaho umusoro muto kandi abanyenganda aribo bafite ubushobozi ku buryo ibyo bishobora kubangamira gahunda ya Leta yo gutuza neza abanyarwanda, akomeza avuga ko niba nk’igihe umuntu yiyemeje kubaka amazu yo guturamo, undi akubaka amazu y’ubucuruzi naho undi akubaka amazu y’inganda, bose bagombye gufatwa nk’abashoramari ku buryo kubazanamo ibice ugamije kubasoresha nta kintu na gito bisobanuye kandi abantu bareshya imbere y’amategeko, ahubwo ko buri wese yagombye gusora hagendewe ku cyo yinjiza. Yongeraho ko ingingo ya 17 mu bika byayo byose yuzuzanya n’iya 16, nayo ikavangura abantu ishingiye ku byiciro by’ubukungu n’umutungo, ku buryo izo ngingo zombi zitareshyeshya abantu imbere y’amategeko ndetse zitanabarengera kimwe nk’uko Itegeko Nshinga ribiteganya mu ngingo zaryo za 15 na 16. Ishuri ry’Amategeko rya Kaminuza y’u Rwanda risobanura ko ibiteganywa n’ingingo ya 16 binyuranye n’ihame ryo kubaka Leta iharanira imibereho myiza y’abaturage no gushyiraho uburyo bukwiye kugira ngo bagire amahirwe angana mu mibereho yabo, kuko iyo ngingo iteganya gusoresha umusoro munini inzu yo guturamo aho gusoresha umusoro munini inzu z’ubucuruzi ari nazo zitanga inyungu nyinshi kandi ko kuba iyo ngingo iteganya umusoro munini ku mazu yo guturamo bizaca intege abayubaka kandi hari abantu benshi bagikeneye

amacumbi, ubwabyo bikaba bitanajyanye na gahunda ya Leta yo gukemura ikibazo cy’amacumbi. Transparency International Rwanda ivuga ko izo ngingo zigaragaramo ivangura kandi ko iyo usomye ingingo ya 16 usanga umushingamategeko yaratekerezaga ku guteza imbere ishoramari, ariko ko bitari ngombwa gutandukanya inzu z’ubucuruzi n’izo guturamo, kuko yirengagije imibereho y’abanyarwanda benshi bakeneye gutura ndetse n’inshingano za Leta zo gutuza buri munyarwanda, aho Leta yiyemeje korohereza buri muntu gutunga inyubako. Inshuti y’Urukiko Ntibaziyaremye Innocent, ivuga ko umusoro ku nzu ikodeshwa utagombye gutandukana n’umusoro ku nzu y’ubucuruzi, kuko buri wese ariyo “business” aba yarahisemo. Akomeza avuga ko umusoro wagombye kugenda ugabanuka hakurikijwe gusaza kw’ inzu (amortissement), kandi uwo musoro ukabarwa nyuma y’uko nyiri iyo nzu arangije kwishyura imyenda yafashe agura ikibanza cyangwa acyubaka, cyangwa se agaciro k’umutungo kakagenwa nyuma yo gukurwamo umwenda nyiri umutungo yafashe yubaka kugeza urangiye. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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269   Leta y’u Rwanda ivuga ko nta vangura rishingiye ku bukungu kuko icyashyizwe mu byiciro n’imitungo (inyubako) atari abantu kandi ko inyubako imwe nyirayo yagenewe guturamo nk’icumbi rye, hamwe n’inyubako ziyunganira mu kibanza cyagenewe guturwamo n’umuryango umwe zisonewe umusoro, mu gihe izindi nyubako z’ubucuruzi n’inganda nta n’imwe isonewe, ariyo mpamvu izindi nyubako zo guturamo umuntu yaba afite zafatwa nka prestige/luxury. Inshuti y’Urukiko Me Twiringiyemungu Joseph avuga ko umusoro wose washyizweho uba wubahirije amategeko kuko uba washyizweho n’Itegeko riteganya uzawakwa n’uburyo azawakwa, ku buryo kunenga umusoro ko udakurikije Itegeko Nshinga bigoye kuko ujyaho ku bw’Itegeko Nshinga. Avuga ko amategeko atari ngombwa ko buri gihe areba abantu bose. Icyiciro cya kabiri kigizwe n’ingingo ya 19 ivuga ku bijyanye n’igipimo cy’umusoro utangwa ku butaka burenga ku bipimo fatizo bw’ikibanza urega avuga ko inyuranyije n’ingingo ya 15 y’Itegeko Nshinga. Kuri iyi ngingo avuga ko hagendewe ku kuba ubutaka bw’u Rwanda buhererekanywa mu buryo bwinshi butandukanye bigaragara ko hari ukutareshyeshya ababonye ubutaka mbere na nyuma y’uko Itegeko riregerwa rijyaho. Ishuli ryigisha amategeko muri Kaminuza y’u Rwanda rivuga ko ingingo ya 19 inyuranyije n’Itegeko Nshinga mu ngingo yaryo ya 15 kuko gusoresha ku buryo butandukanye ibibanza hashingiwe gusa ko igihe usora

yakiboneye atari impamvu ifatika yatuma habaho iryo tandukaniro. Naho ku birebana n’ikibanza cyabonetse mbere cyangwa nyuma y’ikurikizwa ry’Itegeko, bavuga ko ihame ryo kudasubira inyuma kw’itegeko (non-rétroactivité de la loi) nk’impamvu zo gutandukanya ba nyir’ibibanza, itareberwa igihe ikibanza cyaguriwe cyangwa cyatangiwe gukoreshwa ahubwo yareberwa igihe uburenganzira ku kibanza bwatangiriye (igihe ubwo butaka bwatangiye gukoreshwa). Transparency International Rwanda, ivuga ko ibiteganywa niyo ngingo biteye ikibazo ku baturage, cyo kumenya uko bizajya bigenda ku waguze cyangwa uwazunguye ubutaka n’uwari usanzwe abutunze, niba azajya abanza kubugabanya; ndetse hakibazwa n’impamvu umushingamategeko avangura utunze ubutaka n’uzabutunga ejo, ufite bunini n’ufite buto. Ko uyu musoro bawufata nk’umusoro gihano unyuranye n’amahame y’amategeko. Me Twiringiyemungu Joseph avuga ko kuba iyo ingingo igena umusoro ku bipimo by’inyongera ari ibintu bisanzwe, atanga urugero rw’umusoro ku Re. MURANGWA

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270   mushahara aho uhembwa 100.000 Frw no munsi asora 20%, naho urengeje agasoreshwa 30%, ko rero urengeje ibipimo biteganywa n’itegeko aba agomba kwirengera ingaruka kuri uwo murengera. Ku birebana nuko ingingo ya 19 ivuga ko uwo musoro utareba abari basanganywe ibibanza mbere y ‘uko itegeko rijyaho, avuga ko ibyo bijyanye n’ihame ry’uburenganzira umuntu aba yarabonye mbere y’uko itegeko rijyaho budashobora guhungabanywa, ko itegeko rishya ridashobora kwambura umuntu ibintu yari atunze mbere y’uko rijyaho. Leta y’u Rwanda ivuga ko kuba harabaye gutandukanya ibyiciro by’abantu barebwa n’ibipimo bitandukanye by’umusoro bitafatwa nko kwica ihame ry’uko abantu bareshya imbere y’amategeko, mu gihe hari impamvu ifatika kandi ifitiwe ibisobanuro (legitimate and rational purpose). Yongeraho ko kuvuga kandi ko ihame ryo kureshya imbere y’amategeko rishamikiyeho andi mahame nko kuba abantu bagomba gufatwa kimwe iyo bari mu bihe bimwe (equal treatment in equal circumstances), kudafatwa byanze bikunze mu buryo bumwe (Preferential treatment), cyangwa se ibyiciro bitandukanye by’abantu bigira amategeko yihariye (Specificity and special rules). Icyiciro cya gatatu kigizwe n’ingingo ya 20, ivuga ku birebana n’igipimo cy’umusoro utangwa ku kibanza kidakoreshwa, uwatanze ikirego avuga ko iyo ngingo ibangamiye ibiteganywa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga kuko iteganya umusoro

w’inyongera ya 100% ku butaka bwitwa ko budakoreshwa hatitawe ku kureba niba nyirabwo abifitiye ubushobozi, bityo asanga uyu musoro ari umurengera kandi ko uzananira benshi. Akomeza avuga ko hashingiwe k’ uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka ari ntavogerwa (fundamental rights), ndetse hanashingiwe no ku mahame agenderwaho mu gushyiraho umusoro, asanga ingingo ya 20 inyuranije n’uburenganzira bugenwa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga. Ishuli ryigisha amategeko muri kaminuza y’u Rwanda rivuga ko ingingo ya 19 n’iya 20 zimeze nk’aho zirimo guhana kuko imwe yongeraho 50%, indi ikongeraho 100%, ibi bikaba binyuranye n’amahame rusange agenga amategeko kuko umuntu ahanwa kuko atakoze ibyo amategeko amutegeka cyangwa yakoze ibyo amategeko amubuza, hakibazwa icyo umuturage yaba yakoze cyangwa atakoze mu biteganywa n’itegeko kugira ngo ahanwe. Ko kandi ibyo binyuranyije n’amahame agenga imibereho myiza y’abaturage, kandi ko umuturage ariwe uzikorera umutwaro w’umusoro, kuko uwasoreye ikibanza najya kugurisha azawongeraho ndetse n’ukodesha azongeraho uwo ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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271   musoro, bitume ubuzima buhenda kandi ko Leta idashobora kugeza abantu kuri “social justice” abaturage badafite uburenganzira ku mutungo, badahabwa amahirwe angana, batanareshya imbere y’amategeko. Inshuti y’Urukiko Me Dieudonne Nzafashwanayo, avuga ko ibiteganywa n’iyo ngingo ya 20 binyuranye n’Itegeko Nshinga, kuko ivangura umuntu ufite ikibanza gikoreshwa n’ufite ikibanza kidakoreshwa usabwa kwishyura umusoro w’inyongera kandi ko inazitira uburenganzira buteganyijwe mu ngingo ya 34 n’iya 35 z’Itegeko Nshinga kuko umuntu ashobora kwamburwa ubutaka mu gihe ananiwe kwishyura umusoro, ko rero ishyirwaho ryayo rititaye ku ngaruka izagira ku batunze ubutaka badakoresha. Akomeza avuga ko bitari ngombwa gushyiraho iyo ngingo mu rwego rwo gukemura ikibazo cy’abatunga ibibanza byinshi bagamije kuzabigurisha ku giciro kinini (speculation), kuko icyo kibazo gikemurwa n’ingingo ya 58 y’Itegeko ry’Ubutaka. Inshuti y’urukiko Transparency International Rwanda, ivuga ko ingingo ya 20 ibangamiye amahame y’uburenganzira ku mutungo bwite w’ubutaka, kuko umusoro uteganywa n’iyo ngingo uteye ikibazo ku muturage ufite amikoro make, bavuga ko basanga umubera umusoro gihano ku kibanza cyangwa ubutaka adakoresha bitewe no kubura amikoro, kandi ko natabasha kwishyura uwo musoro ibyo atunze birimo n’ubwo butaka bizatezwa cyamunara hishyurwa umusoro, bityo akaba yambuwe uburenganzira ku mutungo

buteganywa n’Itegeko Nshinga. Ntibaziyaremye Innocent avuga ko bidakwiye guca umusoro wa 100% ku kibanza cyose kidakoreshwa kuko hari impamvu nyinshi zishobora gutuma kitarubatswe, cyane cyane kubura amikoro. Akomeza avuga ko hari igihe umuntu ufite ubutaka bumutunze bugashyirwa mu miturire ahita abusorera kandi butakivamo ibimutunga ndetse agahita agira n’umutwaro wo kubusorera ku buryo ashobora no kugera ubwo aburaga abana bakabwanga kuko buriho imisoro batashobora kwishyura. Leta y’u Rwanda ivuga ko ingingo ya 20 itabangamiye uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka buteganywa n’Itegeko Nshinga, kuko iyo ngingo yaje gutandukanya abantu bakoresha ubutaka icyo bwagenewe n’abatabukoresha, bugakomeza kubaho butanahawe ufite ubushake n’ubushobozi bwo kubukoresha, mu gihe igihugu gikeneye gutera imbere kibyaza umusaruro ubutaka buto gifite. Re. MURANGWA

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272   Incamake y’icyemezo: 1. Uwatanze ikirego mu manza zisaba kuvanaho ingingo z’itegeko zinyuranye n’itegeko Nshinga, agomba kugaragaza ko itegeko cyangwa ingingo zinyuranye n’Itegeko Nshinga mu buryo buziguye cyangwa butaziguye.

2. Nubwo abantu bagomba kureshya imbere y’amategeko, kubatandukanya cyangwa kubashyira mu byiciro ntabwo buri gihe byakwitwa ivangura, kuko iyo hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose) gutandukanya abantu cyangwa ibyiciro by’abantu bishobora kuba ngombwa. 3.Nubwo ingingo ya 20 y’Itegeko N° 75/2018 itanyuranye n’Itegeko Nshinga, imyandikire yayo ikwiye kuzuzwa hagashyirwamo ibirebana n’igihe ubutaka bwamara budakoreshwa bukabona gusoreshwa umusoro w’inyongera, no kuba umusoro w’inyongera utatangwa igihe bigaragara ko hari impamvu yumvikana ituma budakoreshwa. Ingingo ya 16 n’iya 17 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, ntizinyuranyije n’ingingo ya 15 n’iya 16 y’Itegeko Nshinga rya Repubulika y’u Rwanda. Ingingo ya 19 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda. Ingingo ya 20 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage ntinyuranyije n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga. Amategeko yashingiweho: Ayo mu Rwanda : Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 164 Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu ryo mu mwaka wa 1948, ingingo ya 7 n’iya 17 Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki yo mu mwaka wa 1966, ingingo ya 26 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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273   African Charter on Human and Peoples’ Rights, ingingo 14. Ayo mu mahanga: European Convention on Human Rights, Protocol No. 1, ingingo ya 1 American Convention on Human Rights, ingingo. 21 Imanza zifashishijwe: Re AKAGERA BUSINESS GROUP (ABG), RS/SPEC/0001/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 23/09/2016 Izo mu mahanga: Supreme Court of the United States, Regan v. Taxation with Representation of Wash., 461 U.S.

540. Madden v. Kentucky, 309 U.S. 83, 87-88 (1940) Supreme Court of United States, BELL'S GAP RAILROAD COMPANY v. PENNSYLVANIA, 134 U.S. 232 (1890). Supreme Court of the United States, Nordlinger v. Hahn, June 18, 1992, 112 S. Ct. (1992). Communication No 172/1984 S.W.M. Broeks v The Netherlands (views adopted on 9 April 1987) in UN Doc. GOAR, A/42/40 P.150. Inyandiko zabahanga: Erwin Chemerinsky, In Defense of Equality: A Reply to Professor Westin, 81 MICH. L. REv. 575, 578 n.17 (1983) Levell, P., Roantree, B., & Shaw, J.). Mobility and the Lifetime Distributional Impact of Tax and Transfer Reforms, 2016, p32., Urubanza I. MITERERE Y’URUBANZA 1. Murangwa Edward yatanze ikirego mu Rukiko rw’Ikirenga avuga ko nyuma y’uko hatangarijwe mu Igazeti ya Leta Nº 44 yo ku wa 29/10/2018, Itegeko N° 75/2018 ryo ku wa 07/09/2018, rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, yarisomye agasanga ingingo zaryo za 16, iya 17, iya 19 n’iya 20, zinyuranyije n’ingingo za 15, 16, 34 n’iya 35 z’Itegeko Nshinga rya Re. MURANGWA

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274   Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe mu mwaka wa 2015. Avuga ko yatanze ikirego yisunze ingingo ya 43 y’Itegeko Nshinga rya Repubulika y’u Rwanda igira iti: "Ubutegetsi bw’Ubucamanza ni bwo murinzi w’uburenganzira n’ubwisanzure bwa muntu".

2. Ingingo Murangwa Edward aregera ko zinyuranyije n’Itegeko Nshinga ni enye (4), ziri mu byiciro bitatu: icyiciro cya mbere kigizwe n’ingingo ebyiri (2): iya 16 na 17 z’Itegeko N° 75/2018 ryavuzwe haruguru. Ingingo ya 16 iteganya ko: igipimo cy’umusoro ku nyubako gishyizweho kuri rimwe ku ijana (1%) by’agaciro ku isoko k’inyubako yagenewe guturwamo, zeru n’ibice bitanu ku ijana (0,5%) by’agaciro ku isoko k’inyubako ku nyubako z’ubucuruzi, zeru n’igice kimwe ku ijana (0,1%) by’agaciro ku isoko k’inyubako zagenewe inganda, iz’ibigo by’ubucuruzi bito n’ibiciriritse n’izagenewe ibindi bikorwa bitavuzwe muri iyi ngingo. Naho ingingo ya 17 iteganya ko: uretse igipimo cy’umusoro cya zeru n’igice kimwe ku ijana (0,1%), ibipimo by’umusoro bigenwa n’ingingo ya 16 y’iri tegeko bigenda bizamuka mu buryo bukurikira: 1º ku nyubako zo guturamo, igipimo cy’umusoro kigenda kizamuka mu buryo bukurikira: a) zeru n’ibice makumyabiri na bitanu ku ijana (0,25%) kuva ku mwaka wa mbere nyuma y’uko iri tegeko ritangiye gukurikizwa; b) zeru n’ibice mirongo itanu ku ijana (0,50%) kuva ku mwaka wa kabiri nyuma y’uko iri tegeko ritangiye gukurikizwa; c) zeru n’ibice mirongo irindwi na bitanu ku ijana (0,75%) kuva ku mwaka wa gatatu nyuma y’uko iri tegeko ritangiye gukurikizwa; d) rimwe ku ijana (1%) kuva ku mwaka wa kane nyuma y’uko iri tegeko ritangiye gukurikizwa; 2º ku nyubako z’ubucuruzi, igipimo cy’umusoro kigenda kizamuka mu buryo bukurikira: a) zeru n’ibice bibiri ku ijana (0.2%) by’agaciro k’inyubako ku isoko gikoreshwa ku mwaka wa mbere nyuma y’uko iri tegeko ritangiye gukurikizwa; ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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275   b) zeru n’ibice bitatu ku ijana (0.3%) ku mwaka wa kabiri iri tegeko ritangiye gukurikizwa; c) zeru n’ibice bine ku ijana (0.4%) ku mwaka wa gatatu iri tegeko ritangiye gukurikizwa; d) zeru n’ibice bitanu ku ijana (0.5%) ku mwaka wa kane iri tegeko ritangiye gukurikizwa. Inyubako zigeretse zo guturwamo zifite kuva ku magorofa ane, habariwemo n’ari munsi y’ubutaka, zigabanyirizwa ibipimo by’umusoro ku kigero cya mirongo itanu ku ijana (50%) by’igipimo gisanzwe".

3. Murangwa Edward avuga ko ibyo ingingo ya 16 iteganya binyuranyije n’Itegeko Nshinga kuko uretse no kuba ikandamiza icyiciro kimwe cyiswe icy’inyubako zo guturamo, iyo ngingo igiteganyiriza umusoro munini kandi aricyo kidafite ubushobozi ukigereranyije n’icyiciro cy’ubucuruzi, n’inganda, cyo gishyirirwaho umusoro muto kandi abanyenganda aribo bafite ubushobozi. Avuga ko n’ingingo ya 17 n’uduka twayo twose yuzuzanya n ‘iya 16, nayo ivangura abantu ishingiye ku byiciro by’ubukungu n’umutungo, ku buryo asanga izo ngingo zombi zitareshyeshya abantu imbere y’amategeko ndetse zitanabarengera kimwe nk’uko Itegeko Nshinga ribiteganya mu ngingo zaryo za 15 na 16.

4. Icyiciro cya kabiri cy‘ikirego kigizwe n’ingingo ya 19 y’Itegeko N° 75/2018 ryavuzwe haruguru, iteganya ko: "Igipimo cy’umusoro cyagenwe n’Inama Njyanama y’Akarere kuri buri metero kare y’ubutaka hashingiwe ku biteganywa mu ngingo ya 18 y’iri tegeko1 cyiyongeraho mirongo itanu ku ijana (50%) asorerwa ubutaka burenga ku bipimo fatizo by’ikibanza cyagenewe inyubako. Ibipimo fatizo by’ikibanza cyagenewe inyubako bigenwa n’iteka rya Minisitiri ufite imiturire mu nshingano ze. Igipimo cy’umusoro cy’inyongera kivugwa mu gika cya mbere cy’iyi ngingo

1 Ingingo ya 18 ivuga ku birebana n’igipimo cy’umusoro ku kibanza, muri aya magambo: "Igipimo cy’umusoro ku kibanza kiri hagati ya zeru (0) n’amafaranga y’u Rwanda magana atatu (300 FRW) kuri metero kare. Inama Njyanama y’Akarere igena umusoro wishyurwa kuri metero kare y’ubutaka ishingiye ku bipimo fatizo n’ibindi bikurikizwa bigenwa n’iteka rya Minisitiri ufite imisoro mu nshingano ze".

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276   ntikireba ikibanza gitunzwe n’uwakibonye mbere y’uko iri tegeko ritangira gukurikizwa". Murangwa avuga ko ibyo ingingo ya 19 iteganya mu gika cya mbere n’icya gatatu binyuranyije n’ingingo ya 15 y’Itegeko Nshinga iteganya ko abantu bose bareshya imbere y’amategeko kandi ko Itegeko ribarengera ku buryo bumwe, kuko hagendewe kukuba ubutaka bw’u Rwanda buhererekanywa mu buryo bwinshi butandukanye nko mu mpano, mu izungura, mu kuraga, mu kugura no kugurisha, bigaragara ko hari ukutareshyeshya ababonye ubutaka mbere na nyuma y’uko Itegeko N° 75/2018 riregerwa rijyaho.

5. Icyiciro cya gatatu kigizwe n’ingingo ya 20 y’Itegeko N° 75/2018 ryavuzwe haruguru, ivuga ku birebana n’igipimo cy’umusoro utangwa ku kibanza kidakoreshwa, iteganya ko: "Ikibanza cyose kidakoreshwa gicibwa umusoro w’inyongera w’ijana ku ijana (100%) urenga ku gipimo cy’umusoro kivugwa mu ngingo ya 18 y’iri tegeko". Murangwa avuga ko ibyo ingingo ya 20 iteganya bibangamiye ibiteganywa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga, ziteganya ko uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka ari ntavogerwa, kandi abanyarwanda ari wo mutungo wa mbere w’Igihugu, uwa kabiri ukaba ubutaka batuyeho, bakoreraho, kandi bukaba bubatunze, ko rero kuba iyo ngingo iteganya umusoro w’inyongera ya 100% ku butaka bwitwa ko budakoreshwa hatitawe ku kureba niba nyirabwo abifitiye ubushobozi, agasanga uyu musoro ari umurengera kandi ko uzananira benshi.

6. Ingingo ya 34 iteganya ko: "buri muntu afite uburenganzira ku mutungo bwite, waba uwe ku giti cye cyangwa uwo asangiye n’abandi. Umutungo bwite, uw’umuntu ku giti cye cyangwa uwo asangiye n’abandi ntuvogerwa. Uburenganzira ku mutungo ntibuhungabanywa keretse ku mpamvu z’inyungu rusange kandi hakurikijwe ibiteganywa n’amategeko". Naho ingingo ya 35 igateganya ko: " Umutungo bwite w'ubutaka n'ubundi burenganzira ku butaka bitangwa na Leta. Itegeko rigena uburyo bwo kubutanga, kubuhererekanya no kubukoresha".

7. Uhagarariye Leta y’u Rwanda avuga ko ibivugwa ko ingingo ya 16 n’iya 17 z’Itegeko N° 75/2018 ryo ku wa 07/09/2018, ryavuzwe haruguru, bibangamiye ihame ryo kurindwa ivangura riteganywa n’Itegeko Nshinga, ataribyo kuko uyu musoro ari umusoro ku mutungo kandi icyashyizwe mu byiciro akaba ari imitungo (inyubako) atari abantu, kandi ko kuba inyubako ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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277   zashyirwa mu byiciro kugira ngo zisoreshwe, atari ivangura rishingiye ku bukungu.

8. Ku ngingo ya 19, avuga ko itabangamira ihame ryo kureshya imbere y’amategeko riteganywa n’ingingo ya 15 y’Itegeko Nshinga ndetse n’ihame ryo kurindwa ivangura riteganywa n’ingingo ya 16 y’Itegeko Nshinga kuko ingingo ya 19 yaje gushimangira andi mahame y’amategeko, cyane cyane ihame ry’uburenganzira ku butabera buboneye ndetse n’uko itegeko ridashobora gusubira inyuma (La non-rétroactivité de la loi).

9. Uhagarariye Leta y’u Rwanda akomeza avuga ko ingingo ya 20 itabangamiye uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka (fundamental rights) buteganywa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga nkuko Murangwa abivuga, kuko iyo ngingo ya 20 yaje gutandukanya abantu bakoresha ubutaka icyo bwagenewe n’abatabukoresha, bugakomeza kubaho butanahawe ufite ubushake n’ubushobozi bwo kubukoresha, mu gihe igihugu gikeneye gutera imbere kibyaza umusaruro ubutaka buto gifite.

10. Mbere yo gukomeza iburanisha mu mizi, Urukiko rwasanze, kubera uburemere bw’ibibazo bizasuzumwa muri uru rubanza, ari ngombwa ko abantu n’ibigo cyangwa imiryango itegamiye kuri Leta bifuza gutanga ibitekerezo muri uru rubanza nk’inshuti z’urukiko (Amicus Curiae) kandi babifitiye ubumenyi, babisaba binyujijwe ku Bwanditsi bw’Urukiko rw’Ikirenga, bakanatanga n’imyanzuro yabo.

11. Nyuma yo kubona inyandiko zinyuranye z’abashaka kuba muri uru rubanza nk’inshuti z’urukiko (Amicus Curiae) mu rwego rwo gutanga ibitekerezo, Urukiko rwarazisesenguye maze rwemeza ko aba bakurikira aribo bujuje ibisabwa akaba aribo bagomba kwitaba urukiko mu iburanisha ry’uru rubanza nk’inshuti z’urukiko (Amicus Curiae), aribo: Ishuri ry’Amategeko rya Kaminuza y’u Rwanda (School of Law), Transparency International Rwanda, Me Dieudonne Nzafashwanayo, Me Twiringiyemungu Joseph na Ntibaziyaremye Innocent, maze bakora imyanzuro ikubiyemo ibitekerezo ku kirego cya Murangwa Edward nkuko biri bugaragazwe.

12. Urubanza rwaburanishijwe ku wa 1/11/2019, Murangwa Edward yunganiwe na Me Rugemintwaza Jean Marie Vianney na Me Bahati Vedaste, Leta ihagarariwe na Me Cyubahiro Fiat na Me Ntarugera Nicolas, Re. MURANGWA

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278   Ishuri ry’Amategeko rya Kaminuza y’u Rwanda (School of Law) rihagarariwe na Turatsinze Emmanuel, Bagabo Faustin na Habimana Pie, Transparency International Rwanda ihagarariwe n’Umuyobozi wayo Ingabire Marie Immaculée yunganiwe na Me Habumuremyi Anglebert, hari kandi Me Dieudonne Nzafashwanayo, Me Twiringiyemungu Joseph na Ntibaziyaremye Innocent. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA

RYABYO Kumenya niba ingingo ya 16 n’iya 17 z’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, zinyuranyije n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda.

13. Murangwa Edward n’abamwunganira bavuga ko Itegeko Nshinga rya Repubulika y’u Rwanda, mu ngingo ya 10, igika cya 5, handitse amagambo akurikira: “Leta y’u Rwanda yiyemeje kubaka Leta iharanira imibereho myiza y’abaturage no gushyiraho uburyo bukwiye kugira ngo bagire amahirwe angana mu mibereho yabo”, naho mu gika cya 6 bandika ko: “Leta y’u Rwanda yiyemeje gushaka buri gihe umuti w’ibibazo binyuze mu nzira y’ibiganiro n’ubwumvikane busesuye”. Bavuga ko ibyo aya mahame ateganya bishimangirwa n’ibiteganywa n’ingingo ya 15 y’Itegeko Nshinga ivuga ko abantu bose bareshya imbere y’amategeko kandi barengerwa ku buryo bungana, naho ingingo ya 16 ikavuga ko abanyarwanda bavuka kandi bagakomeza kugira uburenganzira n’ubwisanzure bingana, nta vangura iryo ari ryo ryose2.

14. Basobanura ko ibiteganywa n’ingingo ya 16 n’iya 17 z’Itegeko N° 75/2018 ryo ku wa 07/09/2018 ryavuzwe haruguru binyuranyije n’amahame remezo ateganywa n’Itegeko Nshinga, mu ngingo ya 15 n’iya 16 zavuzwe

2 Abanyarwanda bose bavukana kandi bagakomeza kugira uburenganzira n’ubwisanzure bingana. Ivangura iryo ari ryo ryose cyangwa kurikwirakwiza byaba bishingiye ku bwoko, ku muryango cyangwa ku gisekuru, ku nzu, ku ibara ry’umubiri, ku gitsina, ku karere, ku byiciro by’ubukungu, ku idini cyangwa ukwemera, ku bitekerezo, ku mutungo, ku itandukaniro ry’umuco, ku rurimi, ku bukungu, ku bumuga bw’umubiri cyangwa ubwo mu mutwe no ku rindi vangura iryo ari ryo ryose, birabujijwe kandi bihanwa n’amategeko. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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279   haruguru, kuko uretse no kuba izo ngingo ziregerwa zikandamiza icyiciro kimwe cyiswe icy’inyubako zo guturamo, inagiteganyiriza umusoro munini kandi icyo cyiciro kigizwe n’abadafite ubushobozi ugereranyije n’abagize icyiciro cy’ubucuruzi n’inganda, bafite ubushobozi, ariko cyo kigashyirirwaho umusoro muto, ku buryo ibyo bishobora kubangamira gahunda ya Leta yo gutuza neza abanyarwanda.

15. Bavuga ko niba umuntu yiyemeje kubaka amazu yo guturamo, undi akubaka amazu y’ubucuruzi naho undi akubaka amazu y’inganda, bose bagombye gufatwa nk‘abashoramari ku buryo kubazanamo ibice ugamije kubasoresha nta kintu na gito bisobanuye kandi abantu bareshya imbere y’amategeko, ahubwo ko buri wese yagombye gusora hagendewe ku cyo yinjiza, kuko uwubatse umudugudu munini wo guturamo yakunguka kurusha uwubatse uruganda rwe ruto.

16. Murangwa Edward n’abamwunganira bakomeza bavuga ko mu ngingo ya 17, umushingamategeko yerekanye uburyo umusoro uzagenda wiyongera buri mwaka, ariko ko atigeze agaragaza impamvu azaheraho yongera umusoro, ko icyari kuba cyiza cyari kugaragaza ayo umuntu azunguka ku mwaka wa mbere no ku mwaka wa kabiri, ku buryo iyo nyungu ariyo yaherwaho umusoro wongerwa, naho ubundi ibyo yakoze ntaho bitaniye no gukenesha abaturage.

17. Turatsinze Emmanuel, Bagabo Faustin na Habimana Pie, mu izina ry’Ishuri ryigisha amategeko muri Kaminuza y’u Rwanda (University of Rwanda/ School of Law) bavuga ko ibyo Leta yakora byose bitubahirije ihame ryo kubaka Leta iharanira imibereho myiza y’abaturage byaba binyuranye n’Itegeko Nshinga.

18. Basobanura ko ibiteganywa n’ingingo ya 16 binyuranye n’ihame ryo kubaka Leta iharanira imibereho myiza y’abaturage no gushyiraho uburyo bukwiye kugira ngo bagire amahirwe angana mu mibereho yabo, kuko iyo ngingo iteganya gusoresha umusoro munini inzu yo guturamo aho gusoresha umusoro munini inzu z’ubucuruzi ari nazo zitanga inyungu nyinshi. Bavuga ko kuba uwubatse inzu yo guturamo aba yarubatse kugirango igire icyo imwinjiriza, n’inzu y’ubucuruzi nayo ikaba yarubatswe kugirango ikodeshwe, basanga nta mpamvu zihari zifatika mu gusoresha ku buryo butandukanye ayo mazu cyane cyane ko abayubaka baba bagamije ko hari icyo azabinjiriza. Bavuga kandi ko kuba iyo ngingo iteganya umusoro Re. MURANGWA

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280   munini ku mazu yo guturamo bizagabanya/ bizaca intege abayubaka kandi hari abantu benshi bagikeneye amacumbi, ubwabyo bikaba bitanajyanye na gahunda ya Leta yo gukemura ikibazo cy’amacumbi.

19. Bavuga ko ubusanzwe uburyo bwo gusoresha bugomba guhura n’uburenganzira bw’abasoreshwa aribo abaturage, n’uko igihugu gisaranganya umutungo wacyo, ku buryo umusoro utagombye kuremerera abaturage, ariko ko mu busesenguzi bakoze basanze umusoro w’inzu yagenewe inyubako yo guturamo ukubye inshuro ebyiri uw’ubucuruzi, ugakuba inshuro 10 uw’inganda, ku buryo ihame ryo kuba abaturage bafite amahirwe angana, bahabwa uburenganzira bungana ridahura n’iryo tegeko; ko rero umusoro utagombye kumvikana nk’uburyo bwo gushaka amafaranga gusa ahubwo wagombye kuba uburyo Leta yifashisha mu kubungabunga imibereho myiza y’abaturage. Bavuga kandi ko kuba mu isobanura mpamvu ry’iryo tegeko bavuga ko ari ugushyigikira iterambere ry’imijyi n’inganda, iyo mpamvu yaba idahagije kuko uyu musoro n’ubwo uzaremerera abubaka amazu akodeshwa, utazabuza bake kubaka maze ahubwo bikazabera umutwaro abakodesha, kandi ko inyubako z’ubucuruzi n’inganda zitateza imigi imbere mu gihe abantu badafite aho batuye.

20. Bavuga ko ikindi kiboneka mu isobanura mpamvu ari uko icyatumye uwo musoro ushyirwaho ari uko mu Karere u Rwanda ruherereyemo, arirwo rufite umusoro uri hasi, ugereranyije n’ibindi bihugu; ibi akaba nta kuri kurimo kuko mu bihugu byo mu karere u Rwanda ruza ku mwanya wa kane mu bukungu n’ibyinjizwa n’umuturage (GDP), ku buryo kuzamura umusoro kandi bigaragara ko ibyo umuturage yinjiza ari bike bituma atakaza ubushobozi bwo kugira ibyo ahaha. Batanga urugero rw’Igihugu cya Kenya aho umuturage yinjiza 1507 USD ku mwaka mu gihe mu Rwanda ari 780 USD ku mwaka, bivuze rero ko isobanura mpamvu y’iri tegeko itari ukuri.

21. Bakomeza bavuga ko abantu bari mu cyiciro kimwe cyangwa bafite icyo bahuriyeho bagomba gucibwa umusoro ungana, ndetse ko bidakwiye gucibwa umusoro umwe ku bantu batari mu rwego rumwe, mu gihe usoresha atagaragaje impamvu ikomeye yo gutandukanya abantu.

22. Ku biteganywa n’ingingo ya 17, bavuga ko ari ishyira mu bikorwa ibiteganywa n’ingingo ya 16, ku buryo kuba ibiri muri iyo ngingo ya 16 binyuranye n’Itegeko Nshinga, n’ingngo ya 17 yavaho kuko ibyo ishyira mu ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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281   bikorwa bidahwitse. Banzura bavuga ko izo ngingo zombi zinyuranye n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga kuko zivangura abasoreshwa, kandi ibyo ziteganya bikaba bihabanye n’ihame ry’uko Leta ifite inshingano yo guteza imbere imibereho myiza y’abaturage.

23. Ingabire Marie Immaculée n’umwunganira mu izina rya Transparency International Rwanda, bavuga ko ingingo ya 16 n’iya 17 z’Itegeko N° 75/2018 ryavuzwe haruguru, zaregewe ko zigaragaramo ivangura hagati y’abafite inyubako zitwa izo guturamo n’abafite inyubako z’ubucuruzi, basanga ari iby’ukuri, kuko zinyuranyije n’amahame y’Itegeko Nshinga. Basobanura ko iyo usomye ingingo ya 16 usanga umushingamategeko yaratekerezaga ku guteza imbere ishoramari, ariko ko bitari ngombwa gutandukanya inzu z’ubucuruzi n’izo guturamo, kuko yirengagije imibereho y’abanyarwanda benshi bakeneye gutura ndetse n’inshingano za Leta zo gutuza buri munyarwanda, aho Leta yiyemeje korohereza buri muntu gutunga inyubako. Ko rero umusoro uteganywa n’iyo ngingo ari mwinshi ku buryo ubangamiye imibereho myiza y’abaturage na politiki y’Igihugu y’imiturire yagiyeho mu mwaka wa 20153, bikaba binyuranye n’ingingo ya 10,50 y’Itegeko Nshinga.

24. Bavuga kandi ko ibiteganywa n’ingingo ya 17 bihuje n’ibivugwa mu ngingo ya 16 yavuzwe mu gika kibanziriza iki, bivuze ko nayo igaragaramo ivangura kandi ibangamiye imibereho myiza y’abaturage kuko igaragaza uko uwo musoro uzatangwa, ariyo mpamvu basaba ko mu gihe ingingo ya 16 yaba ivanyweho, n’iya 17 yavaho kuko ntacyo yaba ishingiyeho, ariyo mpamvu zombi zigomba kuvanwaho. Bavuga kandi ko kuba Umushingamategeko yarateganyije ko umusoro uzajya wishyurwa mu byiciro, ubwabyo ari ikimenyetso ko nawe yabonye ko ari munini ugereranyije n’amikoro y ‘abanyarwanda, ibyo bakaba ntacyo byafashije abanyarwanda, icyiza kwari ukureka kuwuca.

25. Ntibaziyaremye Innocent avuga ko umusoro ku nzu ikodeshwa utagombye gutandukana n’umusoro ku nzu y’ubucuruzi, kuko buri wese ariyo “business” aba yarahisemo. Akomeza avuga ko umusoro wagombye kugenda ugabanuka hakurikijwe ubwisazire bw ‘inzu (amortissement), kandi uwo musoro ukabarwa nyuma y’uko nyiri iyo nzu arangije kwishyura imyenda yafashe agura ikibanza cyangwa acyubaka, cyangwa se agaciro

3 Reba Ministry of Infrastructure, National Housing Policy, 2015 Re. MURANGWA

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282   k’umutungo kakagenwa nyuma yo gukurwamo umwenda nyiri umutungo yafashe yubaka kugeza urangiye. Avuga kandi ko umusoro ku nzu wagombye kujyana n’ubwisazire bwayo “amortisement”, kuko nko mu myaka 100, umuntu ashobora kuba yishyuye umusoro uruta agaciro k’inzu asorera, ariyo mpamvu abona ko uwo musoro ari umurengera wagora abaturage.

26. Avuga kandi ko umutungo umwe utagombye kubarirwa imisoro myinshi (umusoro ku butaka, umusoro ku nyungu z’ubukode, umusoro ku mutungo, kuko imisoro myinshi yica umusoro (beaucoup d’impôts tuent l’impôt). Asanga inzu ubwayo ari umutwaro (charges) itari ikwiye kubarirwa umusoro mu buryo buteganywa n’Itegeko N°75/2018, ahubwo hasoreshwa icyo yinjiza, dore ko hari n’inzu ya kabiri ishobora kubakwa mu rwego rwo gufasha abatishoboye, nk’iy’umwana yubakiye ababyeyi nyuma yo kurangiza amashuli barimazeho utwabo bamwishyurira, nawe akabubakira inzu nziza nk ‘inyiturano ariko ntibadikweho kugira ngo itazazungurwa n’abandi.

27. Uhagarariye Leta y’u Rwanda avuga ko ibivugwa ko ingingo ya 16 n’iya 17 z’Itegeko N° 75/2018 ryo ku wa 07/09/2018, ryavuzwe haruguru, zibangamiye ihame ryo kurindwa ivangura riteganywa n’Itegeko Nshinga, ataribyo kuko uyu musoro ari umusoro ku mutungo kandi icyashyizwe mu byiciro ari imitungo (inyubako) atari abantu, kandi ko kuba inyubako zashyirwa mu byiciro kugira ngo zisoreshwe, atari ivangura rishingiye ku bukungu. Avuga kandi ko n’ubwo byafatwa nko gushyira abantu mu byiciro (kuko aribo bishyura uwo musoro) nanone bitafatwa nko kuvangura, cyane cyane iyo ibyo byiciro byashyizweho hagamijwe kugera ku ntego yumvikana, igaragarira buri wese, ishingiye ku mategeko kandi ibyashingiweho bikaba bifite ireme mu nyungu rusange.

28. Avuga kandi ko ibivugwa ko inyubako zo guturamo zasoreshejwe umusoro munini ugereranyijwe n’inyubako z’ubucuzi ndetse n’iz’inganda kandi abafite inyubako zo guturamo aribo bafite amikoro make nabyo bidakwiye guhabwa ishingiro kubera impamvu zikurikira: a) Nta bushakashatsi ubivuga yakoze bwerekana ko abafite inzu zo guturamo bafite amikoro make ugereranyije n’abafite inyubako z’ubucuruzi. b) Kabone n’ubwo abafite inyubako zo guturamo baba aribo bafite amikoro make koko, nabyo ntibyaba impamvu yo kuvuga ko iri soresha rivangura kubera ko habaho uburyo bwinshi bw’isoresha (proportional, progressive and ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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283   regressive) hakurikijwe politike y’imisoro, ubukungu n’iterambere igihugu cyifuza.

29. Uhagarariye Leta y’u Rwanda yibutsa ko inyubako imwe nyirayo yageneye guturamo nk’icumbi rye, hamwe n’inyubako ziyunganira mu kibanza cyagenewe guturwamo n’umuryango umwe zisonewe umusoro (ingingo ya 12), mu gihe izindi nyubako z’ubucuruzi n’inganda nta n ‘imwe isonewe, ariyo mpamvu izindi nyubako zo guturamo umuntu yaba afite zafatwa nka prestige/luxury, ikimenyetso kigaragaza ko ari umukungu, ku buryo atafatwa nk’ufite amikoro make.

30. Me Twiringiyemungu Joseph avuga ko umusoro wose washyizweho uba wubahirije amategeko kuko uba washyizweho n’Itegeko riteganya uzawakwa n’uburyo azawakwa, ku buryo kunenga umusoro ko udakurikije Itegeko Nshinga bigoye kuko ujyaho ku bw’Itegeko Nshinga. Avuga ko amategeko atari ngombwa ko buri gihe areba abantu bose, atanga urugero rw’Itegeko ry’umurimo ko ritareba abantu bose ahubwo ko rireba abakora umurimo wa Leta gusa.

31. Avuga ko amategeko y’umusoro agena ibyiciro hagendewe kuri politiki ishaka kugerwaho, ko urebye nk’ingingo ya 21 y’Itegeko No 16/2018 rishyiraho umusoro ku musaruro, ivuga ko umusaruro w’ubuhinzi utazasorerwa kugera kuri 20.000.000Frw, ariko nka Avoka iyo abonye umusaruro wa 12.000.000Frw awusorera mu gihe umuhinzi atawusorera, kandi ibyo bikaba bitafatwa nk’ivangura, bityo akaba abona ingingo ya 16 n’iya17 itanyuranyije n’Itegeko Nshinga.

UKO URUKIKO RUBIBONA 32. Mu gusesengura ikibazo cyo kumenya niba ingingo ya 16 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 inyuranye n’Itegeko Nshinga mu ngingo yaryo ya 15 n’iya 16, hagomba guzusumwa mbere na mbere uko izo ngingo zumvikana n’itandukaniro hagati yazo. Nk’uko byavuzwe mu rubanza RS/SPEC/0001/16/CS rwaciwe n’uru Rukiko kuwa 23/09/20164, ingingo ya 15 n’iya 16 z’Itegeko Nshinga zifitanye isano ku buryo gusobanura icyo zishatse kuvuga uzitandukanyije, bigoye. Nk’uko byasobanuwe kandi muri

4 Urubanza RS/SPEC/0001/16/CS AKAGERA BUSINESS GROUP (ABG), para 15. Re. MURANGWA

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284   urwo rubanza, ingingo ya 15 ivuga ko abantu bose bareshya imbere y’amategeko kandi bakarengerwa n’amategeko mu buryo bumwe. Ni ukuvuga ko hatagomba kubaho ivangura rituma abantu batarengerwa mu buryo bumwe cyangwa kutagira uburenganzira aho bakabugize. Naho ingingo ya 16 ikomerezaho ivuga uburyo gutandukanya abantu bifatwa nk’ivangura kandi ko bitemewe n’Itegeko Nshinga. Izi ngingo zombi zafatwa nk’izikubiyemo ihame rimwe ririmo uduce tubiri dufitanye isano.

33. Ingingo z’amasezerano mpuzamahanga u Rwanda rwashyizeho umukono, nazo zigaragaza ko ihame ryo kureshya imbere y’amategeko no kurindwa ivangura zigize ihame rimwe. Hari ingingo ya 7 y’Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu, Universal Declaration of Human Rights, ryo mu mwaka wa 1948, igira iti: “All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against discrimination in violation of this Declaration and against any incitement to such discrimination’’. Hari kandi n’ingingo ya 26 y’Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights, 1966) igira iti: “All persons are equal before the law and are entitled without any discrimination to equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, language, religion, political or other opinion, national or social origin, property, birth or other status”.

34. Mu buryo bworoshye, ihame ry’uko abantu bareshya imbere y’amategeko rivuze ko abantu bafatwa kimwe imbere y’itegeko, nta busumbane cyangwa ivangura. Ndetse n’itegeko rigiyeho rigafata kimwe abo rireba. Uwitwa Erwin Chemerinsky abisobanura mu magambo akurikira : "Things that are alike should be treated alike, and things that are unalike should be treated unalike in proportion to their unalikeness5. Ibintu bimeze kimwe bifatwa kimwe, naho ibintu bitandukanye bifatwa ku buryo butandukanye hakurikijwe itandukaniro ryabyo.

5 Erwin Chemerinsky, In Defense of Equality: A Reply to Professor Westin, 81 MICH. L. REv. 575, 578 n.17 (1983) ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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285   35. Nubwo abantu bagomba kureshya imbere y’amategeko, kubatandukanya cyangwa kubashyira mu byiciro ntabwo buri gihe biba ivangura. Gutandukanya abantu cyangwa ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). Muri icyi cyerekezo, Akanama k’Umuryango w’Abibumbye (Human Rights Committee) kavuze ko: “The right to equality before the law and equal protection of the law without any discrimination, does not make all differences of treatment discriminatory. A differentiation based on reasonable and objective criteria does not amount to prohibited discrimination within the meaning of Article 266”. Mu kinyarwanda bisobanuye ko uburenganzira bwo kureshya imbere y’amategeko no kurengerwa n’amategeko mu buryo bungana nta vangura, ntibivuze ko gufata abantu mu buryo butandukanye buri gihe biba ari ivangura. Gutandukanya abantu bishingiye ku mpamvu zumvikana kandi zisobanutse ntabwo ari ivangura ribujijwe n’ingingo ya 26 y’Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki.

36. Nubwo gufata abantu mu buryo butandukanye byemewe nk’uko bivugwa mu gika kibanziriza iki, kubatandukanya hashingiwe ku mpamvu ziteganywa n’ingingo ya 167 y’Itegeko Nshinga byo ntibyemewe. Akanama k’Umuryango w’Abibumbye nako, ntikemera ko gutandukanya abantu byashingira ku mpamvu zivugwa mu ngingo ya 26 y’Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki. Ibyo byavuzwe mu rubanza Muller and Engelhard v Namibia aho kagize kati: “A differentiation based on reasonable and objective criteria does not amount to prohibited discrimination within the meaning of Article 26. A different treatment based on one of the specific grounds enumerated in Article 26, clause 2 of the Covenant, however, places a heavy burden on the State party to explain the reason for the differentiation8”.

6 Communication No 172/1984 S.W.M. Broeks v The Netherlands (views adopted on 9 April 1987) in UN Doc. GOAR, A/42/40 P.150, para 13 7 Ku bwoko, ku muryango cyangwa ku gisekuru, ku nzu, ku ibara ryெumubiri, ku JLWVLQD NX NDUHUH NX E\LFLUR E\ெXEXNXQJX NX LGLQL F\DQJZD XNZHPHUD NX ELWHNHUH]R NX PXWXQJR NX LWDQGXNDQLUR U\ெXPXFR NX UXULPL NX EXNXQJX NX EXPXJD EZெXPXELUL F\DQJZD XEZR PX PXWZH QR NX ULQGL YDQJXUD LU\R DUL U\R ryose. 8 HRC, Muller and Engelhard v Namibia (Communication No. 919/00), para 6.7 Re. MURANGWA

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286   37. Ingingo ya 16 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018, ishyiraho igipimo cy’umusoro ku nyubako yagenewe guturwamo gitandukanye n’igipimo cy’umusoro ku nyubako z’ubucuruzi, ndetse kinatandukanye n’igipimo cy’umusoro ku nyubako zagenewe inganda, iz’ibigo by’ubucuruzi n’izagenewe ibindi bikorwa bitavugwa muri iyo ngingo. Urukiko rusanga hakurikijwe imiterere y’ingingo ya 16 ivugwa muri iki gika, hari itandukaniro ku gipimo cy’umusoro ku nyubako rishingiye ku cyo inyubako igenewe gukorerwamo (guturamo, ubucuruzi, inganda n’ibindi). Uburanira Leta yavuze ko iri tandukaniro rishingiye ku kuba Leta ishaka guteza imbere inyubako z’ubucuruzi kurusha uko bimeze ku nyubako zo guturamo.

38. Nk’uko byasobanuwe mu rubanza RS/SPEC/0001/16/CS9 rwaciwe n’uru Rukiko kuwa 23/09/2016, kureshya imbere y’amategeko no kutavangura ntibivuze ko gutandukanya abantu ubwabyo mu bihe byose ari ivangura. Gutandukanya abantu cyangwa gushyiraho ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). Muri uru rubanza, gutandukanya igipimo cy’umusoro bishingiye ku kuba Leta ishaka guteza imbere inyubako z’ubucuruzi kurusha inyubako zo guturamo nk’uko uyihagarariye yabivuze mu iburanisha.

39. Mu birebana n’imisoro, umushingamategeko afite ubwisanzure bwo gushyira abasoreshwa mu byiciro cyane cyane ko ari mu mwanya mwiza kurusha inkiko, wo kumenya ibyo abaturage na Leta bakeneye akabiheraho ashyiraho ibyiciro n’igipimo cy’isoresha, ibyo akaba abyemerewe, keretse bigaragaye ko byakozwe hashingiwe ku ivangura rigamije gukandamiza bamwe. Ibi bisa n’ibyavuzwe n’Urukiko rw’Ikirenga rwa Leta Zunze Ubumwe z’Amerika mu rubanza Regan v. Taxation with Representation of Wash, aho rwavuze ko: “The broad discretion as to classification possessed by a legislature in the field of taxation has long been recognized [T]he passage of time has only served to underscore the wisdom of that recognition of the large area of discretion which is needed by a legislature in formulating sound tax policies. Traditionally classification has been a device for fitting tax programs to local needs and usages in order to achieve an equitable distribution of the tax burden. It has, because of this, been pointed out that in taxation, even more than in other fields, legislatures

9 Urubanza No RS/SPEC/0001/16/CS AKAGERA BUSINESS GROUP (ABG ICYEGERANYO CY’IBYEMEZO BY’INKIKO ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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287   possess the greatest freedom in classification. Since the members of a legislature necessarily enjoy a familiarity with local conditions which this Court cannot have, the presumption of constitutionality can be overcome only by the most explicit demonstration that a classification is a hostile and oppressive discrimination against particular persons and classes. The burden is on the one attacking the legislative arrangement to negative every conceivable basis which might support it”10. Ku birebana n’impamvu yo guteza imbere inyubako zagenewe ubucuruzi n’inganda, Urukiko rusanga yumvikana kandi ntaho inyuranye n’amategeko cyane ko uwatanze ikirego n’inshuti z’Urukiko zishyigikiye ibitekerezo bye, batagaragaza ko icyari kigamijwe ari ukuvangura abasoreshwa hagamijwe gukandamiza abafite inyubako zagenewe guturwamo.

40. Mu nyungu rusange, Leta ishobora gutandukanya abasoreshwa igamije kugira icyiciro iteza imbere, no guca intege ibidakenewe ariko bigakorwa hirindwa ivangura no gutandukanya abantu hatsikamirwa bamwe. Ibi byagarutsweho n’Urukiko rw’Ikirenga rwa Leta Zunze z’Amerika mu rubanza BELL'S GAP RAILROAD COMPANY v. PENNSYLVANIA mu magambo akurikira: “It may impose different specific taxes upon different trades and professions, and may vary the rates of excise upon various products; it may tax real estate and personal property in a different manner; it may tax visible property only, and not tax securities for payment of money; it may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so long as they proceed within reasonable limits and general usage, are within the discretion of the state legislature, or the people of the State in framing their Constitution. But clear and hostile discriminations against particular persons and classes, especially such as are of an unusual character, unknown to the practice of our governments, might be obnoxious to the constitutional prohibition11. Ibi bigaragaza ko gushyiraho itandukaniro cyangwa ibyiciro mu gusoresha bisanzweho kandi ubwabyo bikaba bitanyuranyije n’Itegeko Nshinga, keretse bikozwe hashingiwe ku ivangura rivugwa mu ngingo ya 16 y’Itegeko Nshinga mu buryo bugaragara.

10 Supreme Court of the United States, Regan v. Taxation with Representation of Wash., 461 U.S.

540. See also Madden v. Kentucky, 309 U.S. 83, 87-88 (1940) 11 Supreme Court of United States, BELL'S GAP RAILROAD COMPANY v. PENNSYLVANIA, 134 U.S. 232 (1890) Re. MURANGWA

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288   41. Ku birebana n’ibyo Murangwa Edward n’inshuti z’Urukiko zishyigikiye ibitekerezo bye bavuze ko gushyiraho igipimo cy’umusoro kinini ku nyubako zo guturamo hari abo bizabangamira mu buryo butandukanye, Urukiko rusanga iki atari ikibazo cyakemurwa hagenzurwa ko amategeko atanyuranyije n’Itegeko Nshinga, ahubwo byareberwa mu rwego rwo gushyiraho gahunda (politiki) rusange bikaba biri mu bubasha bwa Leta. Ibitekerezo kuri iyo gahunda, ibigomba kunozwa kuriyo, ibitameze neza n’ibindi bijyanye nayo bigashyikirizwa urwego rwayishyizeho kuko arirwo rufite ububasha bwo kuyifataho umwanzuro. Inkiko zifite ububasha bwo guca imanza, n’izindi nzego za Leta zikagira ububasha bwazo zihabwa n’Itegeko Nshinga n’andi mategeko.

42. Mu rwego rwo kubahiriza ihame ry’uko inzego z'Ubutegetsi bwa Leta uko ari butatu (Ubutegetsi Nshingamategeko, Nyubahirizategeko n’Ubutegetsi bw’Ubucamanza) butandukanye kandi buri butegetsi bwigenga (separation of powers)12, Urukiko ntirushobora gufata icyemezo cy’uko itegeko rinyuranyije n’Itegeko Nshinga rushingiye gusa ko hari imyumvire itandukanye, hari ibyo abantu banenga, cyangwa ibitanoze mu itegeko cyangwa mu ngingo zaryo zisabirwa kuvanwaho. Utanga ikirego, agomba kugaragaza ko itegeko cyangwa ingingo zaryo ziteganya ibyiciro zinyuranye n’Itegeko Nshinga mu buryo buziguye cyangwa butaziguye. Ku birebana n’uru rubanza, Urukiko rusanga igipimo cy’umusoro ku nyubako cyarashyizweho mu rwego rwo gushyira mu bikorwa gahunda rusange ya Leta (public policy). Ibi ni nabyo byavuzwe n’Urukiko rw’Ikirenga rwa Leta Zunze Ubumwe z’Amerika mu rubanza Tax Commissioners v. Jackson: “It is not the function of this Court in cases like the present to consider the propriety or justness of the tax, to seek for the motives or to criticize the public policy which prompted the adoption of the legislation. Our duty is to sustain the classification adopted by the legislature if there are substantial differences between the occupations separately classified”13.

43. Ku birebana no kuba ingingo ya 16 y’Itegeko N°75/2018 ryo ku wa 07/09/2018 yaba igaragaramo ivangura, Itegeko Nshinga mu ngingo yaryo ya 16 rigaragaza urutonde rw’impamvu zishobora gutuma habaho ivangura. Muri rusange, ivangura ni ugutandukanya abantu hagamijwe kuvutsa

12 Ingingo ya 61 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo muri 2003 ryavuguruwe muri 2015 13 U.S. Reports: Tax Commissioners v. Jackson, 283 U.S. 527 (1931) ICYEGERANYO CY’IBYEMEZO BY’INKIKO ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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289   amahirwe bamwe no gutonesha abandi. Ku birebana n’uru rubanza, hari umusoro ku nzu zo guturamo, iz’ubucuruzi n’inganda. Muri ibi byiciro, nta na kimwe gishingiye kuri imwe mu mpamvu ivangura rishobora gushingiraho nkuko zivugwa mu Itegeko Nshinga.

44. Nubwo ingingo ya 16 igaragaza urutonde rw’icyo ivangura rishobora gushingiraho, yongeraho amagambo “no ku rindi vangura iryo ariryo ryose”. Murangwa Edward ntagaragaza ko hari ikindi kintu cyaba cyarashingiweho hashyirwaho ibyo byiciro ku buryo byaba ivangura. Nk’uko byavuzwe, ivangura ni ugutandukanya abantu hagamijwe kuvutsa amahirwe bamwe no gutonesha abandi. No ku birebana n’uru rubanza, ntabwo ingingo ya 16 yashyizweho hagamijwe kuvutsa amahirwe bamwe no gutonesha abandi. Nk’uko byasobanuwe hejuru, habayeho gushyiraho igipimo cy’umusoro gitandukanye ku byiciro by’inyubako, hagamijwe guteza imbere iz’ubucuruzi n’inganda. Ibyo bikaba atari ivangura ku buryo hafatwa umwanzuro ko ingingo ya 16 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 inyuranye n’Itegeko Nshinga mu ngingo yaryo ya16.

45. Urukiko ruhereye ku bisobanuro byatanzwe mu bika bibanziriza iki, rusanga ingingo ya 16 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 ishyiraho igipimo cy’umusoro ku byiciro by’inyubako, igaragaramo itandukaniro ku gipimo cy’umusoro rishingiye ku cyo inyubako igenewe. Nk’uko byasobanuwe hejuru, iryo tandukaniro rishingiye ku mpamvu yumvikana ijyanye no guteza imbere inyubako zagenewe ubucuruzi. Ingingo ya 16 kandi nta vangura iryo ariryo ryose riyigaragaramo. Bityo, Urukiko rusanga itanyuranye n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda.

46. Nubwo Urukiko rudafite inshingano n’ububasha bwo gusuzuma ibyashingiweho hashyirwaho igipimo cy’umusoro ku nyubako zagenewe guturwamo nk’uko byasobanuwe, byaba byiza Leta yongeye gusuzumana ubushishozi imbogamizi zitandukanye zishobora guturuka ku ishyirwa mu bikorwa ry’ingingo ya 16 nk’uko zagaragajwe na Murangwa Edward n’inshuti z’Urukiko zishyigikiye ibitekerezo bye. Mu mbogamizi zasuzumwa harimo ibirebana no kuba igipimo cya 1% cy’agaciro k’inyubako kiri hejuru, ibirebana no kuba agaciro k’inzu gashingirwaho mu gusoresha kagizwe n’agaciro k’inzu ubwayo n’agaciro k’ubutaka yubatseho nyamara hari umusoro w’ubukode bw’ubutaka wihariye, ibirebana n’inzu zubatswe ku nguzanyo itaramara kwishyurwa, inzu zubakiwe ababyeyi, ibirebana n’inzu Re. MURANGWA

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290   zubatswe ariko zidakoreshwa cyangwa zidashobora gukoreshwa biturutse ku mpamvu zihariye bikaba byagorana kubona amafaranga yo kuzisorera, ikibazo kirebana no kuba umusoro ku nyubako wakwa hashingiwe ku gaciro kari ku isoko hatitawe ku busaze bwayo (depreciation).

47. Murangwa Edward asaba ko ingingo ya 17 ivaho kuko ishyira mu bikorwa iya 16 kandi nayo avuga ko inyuranye n’Itegeko Nshinga. Urukiko rurasanga kuba ibikubiye muri iyo ngingo byagumaho cyangwa byavaho bitewe nuko ingingo ya 16 ishyirwa mu bikorwa inyuranye n’Itegeko Nshinga, ibyo byareberwa mu rwego rw’imyandikire y’amategeko, ntabwo ari ikibazo cyo kunyuranya n’Itegeko Nshinga.

48. Ibyo ingingo ya 17 iteganya birebana nuko ibipimo by’umusoro ku nyubako bizagenda bizamuka mu byiciro, nta na hamwe binyuranye n’Itegeko Nshinga, ahubwo ni uburyo umushingamategeko yashyizeho bworohereza abasoreshwa gutanga umusoro mushya, bagatangira batanga uri ku rugero rwo hasi, bikazamuka nyuma hakurikijwe uko byagenwe n’iyo ngingo. Urukiko rusanga umusoro ku nyubako washyirwaho hubahirijwe ihame ryo gufata abantu ku buryo bumwe riteganywa n’ingingo ya 15 y’Itegeko Nshinga, ntacyabuza ko utangwa mu buryo bwagenwe n’ingingo ya 17 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage. Kumenya niba ingingo ya 19 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda.

49. Murangwa Edward n’abamwunganira bavuga ko ingingo ya 19 ivuga ku gipimo cy’umusoro utangwa ku butaka burenga ku bipimo fatizo by’ikibanza, iteganya ko: "Igipimo cy’umusoro cyagenwe n’Inama Njyanama y’Akarere kuri buri metero kare y’ubutaka hashingiwe ku biteganywa mu ngingo ya 18 y’iri tegeko14 cyiyongeraho mirongo itanu ku

14 Ingingo ya 18 ivuga ku birebana n’igipimo cy’umusoro ku kibanza, muri aya magambo: "Igipimo cy’umusoro ku kibanza kiri hagati ya zeru (0) n’amafaranga y’u Rwanda magana atatu (300 FRW) kuri metero kare. Inama Njyanama y’Akarere igena umusoro wishyurwa kuri metero kare y’ubutaka ishingiye ku bipimo fatizo n’ibindi bikurikizwa bigenwa n’iteka rya Minisitiri ufite imisoro mu nshingano ze". ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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291   ijana (50%) asorerwa ubutaka burenga ku bipimo fatizo by’ikibanza cyagenewe inyubako. Ibipimo fatizo by’ikibanza cyagenewe inyubako bigenwa n’iteka rya Minisitiri ufite imiturire mu nshingano ze. Igipimo cy’umusoro cy’inyongera kivugwa mu gika cya mbere cy’iyi ngingo ntikireba ikibanza gitunzwe n’uwakibonye mbere y’uko iri tegeko ritangira gukurikizwa".

50. Bavuga ko ibiteganywa n’iyo ngingo binyuranyije n’ingingo ya 15 y’Itegeko Nshinga iteganya ko abantu bose bareshya imbere y’amategeko kandi ko itegeko ribarengera ku buryo bumwe, cyane cyane ko bizwi ko ubutaka bw’u Rwanda buhererekanywa mu buryo bwinshi butandukanye nko mu mpano, mu izungura, mu ndagano, mu kugura no kugurisha, ku buryo bigaragara ko hari ukutareshyeshya ababonye ubutaka mbere na nyuma y’uko hajyaho Itegeko N° 75/2018 riregerwa.

51. Bakomeza batanga ingero zigaragaza uburyo iyo ngingo inyuranyije n’Itegeko Nshinga, nk’urugero rw’umwana wahawe impano y’ubutaka akabwandikwaho mu mwaka wa 2018, iyi ngingo itarakurikizwa, na mugenzi we wabuhawe akabwandikwaho mu mwaka wa 2019, iyi ngingo imaze gutangira gukurikizwa. N’ubwo ubutaka babuhawe n’ababyeyi babo ndetse bungana mu buso, aba bana bombi ntibuzasora kimwe, ku buryo uwabuhawe mu mwaka wa 2019 azajya asora hiyongereyeho 50% ivugwa mu gika cya kabiri cy’ingingo ya 19, bikaba byumvikana ko iri tegeko ritabarengera mu buryo bumwe nk’uko bisabwa n’ingingo ya 15 y’Itegeko Nshinga.

52. Bavuga ko urundi rugero rurebana n’umutungo wacungwaga n’umuntu urera abana batari bageza ku myaka y’ubukure, umutungo wanditswe kuri uwo urera abo bana (guardian), ku buryo igihe nikigera buri mwana akandikwaho umutungo we (nyuma ya 2019), iri tegeko ryaratangiye gukurikizwa, buri mwana azaba agomba gutanga umusoro wa 50% ubarwa ku buso burenga ku bwagenwe ku kibanza, mu gihe bagenzi babo bari bafite imyaka y’ubukure mbere y‘uko iri tegeko rikurikizwa, 50% y’umusoro w‘inyongera utabareba, ku buryo bigaragara ko iri tegeko ritabareshyeshya kandi ritabarengera mu buryo bumwe nk’uko ingingo ya 15 y’Itegeko Nshinga yavuzwe haruguru ibiteganya.

53. Basoza bavuga ko ibyo ingingo ya 19 iteganya, bijyanye no kuvuga ko itegeko ritareba uwabonye ubutaka mbere yaryo kandi iyo risohotse rireba Re. MURANGWA

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292   buri wese, umuntu yakeka ko kuvuka mbere biguha uburenganzira buruta ubw’abandi banyarwanda.

54. Turatsinze Emmanuel, Bagabo Faustin na Habimana Pie, mu izina ry’Ishuri ryigisha amategeko muri Kaminuza y’u Rwanda (University of Rwanda/ School of Law) bavuga ko ingingo ya 19 yasabiwe kuvanwaho inyuranyije n’Itegeko Nshinga mu ngingo yaryo ya 15 kuko gusoresha ku buryo butandukanye ibibanza hashingiwe gusa ko igihe usora yakiboneye atari impamvu ifatika yatuma habaho iryo tandukaniro.

55. Ku birebana n’ikibanza cyabonetse mbere cyangwa nyuma y’ikurikizwa ry’Itegeko, bavuga ko ihame ryo kudasubira inyuma kw’itegeko (rétroactivité de la loi) ishingirwaho n’Intumwa ya Leta nk’impamvu zo gutandukanya ba nyir’ibibanza, itareberwa igihe ikibanza cyaguriwe cyangwa cyatangiwe gukoreshwa ahubwo yareberwa igihe uburenganzira ku kibanza bwatangiye (igihe ubwo butaka bwatangiye gukoreshwa).

56. Ingabire Marie Immaculée n’umwunganira mu izina rya Transparency International Rwanda, bavuga ko ibiteganywa n’ingingo ya 19, biteye ikibazo ku baturage, cyo kumenya uko bizajya bigenda ku waguze cyangwa uwazunguye ubutaka n’uwari usanzwe abutunze, niba azajya abanza kubugabanya; ndetse hakibazwa n’impamvu umushingamategeko avangura utunze ubutaka n’uzabutunga ejo, ufite bunini n’ufite buto.

57. Bavuga ko iyi ngingo igaragaza ivangura hagati y’abatunze ubutaka buto n’ubunini, kandi ko gutunga ubutaka bunini bitaba ikibazo, hatarebwe uko nyirabwo yabubonye, aho guca umusoro ubutunze. Ko rero uyu musoro bawufata nk’umusoro gihano unyuranye n’amahame y’amategeko kuko umuntu ahanwa iyo hari icyo ategetswe gukora atakoze cyangwa yakoze icyo abujijwe.

58. Uhagarariye Leta y’u Rwanda avuga ko ingingo ya 19 itabangamira ihame ryo kureshya imbere y’amategeko riteganywa n’ingingo ya 15 y’Itegeko Nshinga ndetse n’ihame ryo kurindwa ivangura riteganywa n’ingingo ya 16 kuko ingingo ya 19 yaje gushimangira andi mahame y’amategeko, cyane cyane ihame ry’uburenganzira ku butabera buboneye ndetse n’uko itegeko ridashobora gusubira inyuma (La non-rétroactivité de la loi). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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293   59. Asobanura ko kuba harabaye gutandukanya ibyiciro by’abantu barebwa n’ibipimo bitandukanye by’umusoro bitafatwa nko kwica ihame ry’uko abantu bareshya imbere y’amategeko, mu gihe hari impamvu ifatika kandi ifitiwe ibisobanuro (legitimate and rational purpose). Avuga kandi ko ihame ryo kureshya imbere y’amategeko rishamikiyeho andi mahame nko kuba abantu bagomba gufatwa kimwe iyo bari mu bihe bimwe (equal treatment in equal circumstances), kudafatwa byanze bikunze mu buryo bumwe (Preferential treatment), cyangwa se ibyiciro bitandukanye by’abantu bigira amategeko yihariye (Specificity and special rules).

60. Me Twiringiyemungu Joseph avuga ko kuba ingingo ya 19 igena umusoro ku bipimo by’inyongera ari ibintu bisanzwe, atanga urugero rw’umusoro ku mushahara aho uhembwa 100.000 Frw no munsi asora 20%, naho urengeje agasoreshwa 30%, ko rero urengeje ibipimo biteganywa n’itegeko aba agomba kwirengera ingaruka kuri uwo murengera. Ku birebana nuko ingingo ya 19 ivuga ko uwo musoro utareba abari basanganywe ibibanza mbere y‘uko itegeko rijyaho, avuga ko ibyo bijyanye n’ihame ry’uburenganzira umuntu aba yarabonye mbere y’uko rijyaho budashobora guhungabanywa, ko itegeko rishya ridashobora kwambura umuntu ibintu yari atunze mbere y’uko rijyaho.

UKO URUKIKO RUBIBONA 61. Ingingo ya 19 ikubiyemo ibitekerezo bikurikira: (1)hazajyaho igipimo fatizo cy’ikibanza cyagenewe inyubako15; (2) abafite ubutaka butarenga icyo gipimo fatizo bazajya basora hagati ya 0- 300Frw kuri metero kare imwe; (3)igice cy‘ubutaka burenga ku gipimo fatizo kizajya gisoreshwa nk’ikibanza gifite ubuso butarenga igipimo fatizo hiyongereyeho (50%); (4) inyongera ya 50% ntireba ababonye ibibanza mbere y’uko itegeko N°75/2018 ryo ku wa 07/09/2018 risohoka mu igazeti ya Leta ku wa 29/10/2018.

62. Hakurikijwe ibivugwa na Murangwa Edward watanze ikirego, igice cy’ingingo ya 19 giteje ikibazo ni ikirebana no kuba igice cy‘ubutaka burenga ku gipimo fatizo kizajya gisoreshwa hiyongereyeho (50%), no kuba iyo nyongera ya 50% itareba ababonye ibibanza mbere y’uko Itegeko N°75/2018

15 Kizashyirwaho n’Iteka rya Minisitiri Re. MURANGWA

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294   ryo ku wa 07/09/2018 risohoka mu igazeti ya Leta. Aha niho urega ahera avuga ko iyi ngingo idafata abantu kimwe kuko asanga iteganya umusoro utandukanye ku bibanza binganya ubuso, no kuba iteganya ko ababonye ibibanza biruta ibiteganywa n’igipimo fatizo mbere y‘uko Itegeko N°75/2018 rijyaho batazatanga umusoro w‘inyongera ya 50%, naho abazabibona nyuma bakazasabwa gutanga uwo musoro w‘inyongera.

63. Ikibazo kibazwa hano ni icyo kumenya niba iryo tandukaniro ryafatwa nk‘aho rinyuranye n’ihame ryo kureshya imbere y’amategeko riteganywa n’ingingo ya 15 y’Itegeko Nshinga. Ni ukuvuga, niba gusoresha abafite ibibanza birengeje igipimo fatizo cyagenwe 50 % y’umusoro w’inyongera ku usoreshwa ibibanza bitarengeje igipimo no kuba ababonye ibibanza mbere y’Itegeko badasora uwo musoro w’inyongera binyuranyije n’ingingo ya 15 y’Itegeko Nshinga.

64. Nk’uko byagarutsweho mu bika byo hejuru, gutandukanya abantu byakozwe ku mpamvu yumvikana, isobanutse kandi ishingiye ku mategeko ntibifatwa nko kudafata abantu kimwe imbere y’amategeko. Haba mu ngingo ya 19, no mu Itegeko N° 75/2018 ryo ku wa 07/09/2018 muri rusange nta mpamvu n’imwe igaragara yaba yarashingiweho hashyirwaho umusoro w’inyongera ku bibanza birengeje igipimo fatizo. Ibyo uhagarariye Leta mu rubanza yavuze ko iryo tandukaniro ryashyizweho hagamijwe gukangurira abantu kubaka ku butaka butarengeje igipimo fatizo kizaba cyashyizweho no kubahiriza ihame ry ‘uko itegeko ridasubira inyuma, nta gaciro byahabwa kuko kudasubira inyuma kw’itegeko bivuze kutishyuza imisoro uhereye mbere yuko itegeko risohoka. Kuba abantu basoreshwa imisoro mishya ku mitungo bari basanganywe mbere y ‘uko itegeko risohoka ntabwo binyuranyije n’ihame rusange ry ‘uko itegeko ridasubira inyuma.

65. Ingingo ya 10 y’Itegeko No 43/2013 ryo kuwa 16/06/2013 rigenga ubutaka mu Rwanda iteganya ko: “ubutaka bw’umuntu ku giti cye bugizwe n’ubutaka atunze ku buryo bw’umuco cyangwa ubw’amategeko yanditse. Ubwo butaka abutunze y arabuhawe n’ubuyobozi bubifitiye ububasha, ubwo yaguze, yahaweho impano, umurage, izungura, umunani, ingurane cyangwa isaranganya. [...]”. Iyi ngingo igaragaza inzira umuntu anyuramo kugirango abone ubutaka. No ku birebana no kubona ubutaka bwagenewe inyubako, inzira zivugwa mu ngingo ya 10 nizo zifashishwa. Igihe habaye ihererekanya ry’ikibanza kirengeje ibipimo fatizo rishingiye kuri imwe mu mpamvu zivugwa muri iyi ngingo kandi rigakorwa nyuma yuko itegeko N° 75/2018 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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295   ryo ku wa 07/09/2018 risohoka, nibwo habaho umusoro w’inyongera ya 50%.

66. Ingingo ya 19 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 iteganya ko ibipimo fatizo by’ikibanza cyagenewe inyubako bigenwa n’iteka rya Minisitiri ufite imiturire mu nshingano ze. Iri teka rivugwa mu ngingo ya 19 rishobora kugena ibipimo fatizo by’ikibanza cyagenewe inyubako biri hasi y’ibyari byaragenwe mbere y ‘uko rijyaho. Ibi bivuze ko ubusumbane ku bipimo fatizo by’ikibanza cyo kubakamo, bwaba butewe n’uburyo amategeko yagiye ahinduka kuri iyo ngingo. Ihererekanya ryose ryakorwa ku kibanza gifite ibipimo biruta ibiteganywa n’iryo teka, kandi bikurikije amategeko yakoreshwaga igihe nyiracyo yakibonaga, ryatuma ubonye ikibanza yishyura inyongera ya 50% biturutse ku mpamvu atagizemo uruhare, ahubwo byaba bitewe n‘ukuntu amategeko yagiye asimburana.

67. Naho ku bazabona ibibanza hakurikijwe ibipimo bizashyirwaho n’Iteka rya Minisitiri rivugwa mu ngingo ya 19 y’Itegeko N°75/2018 ryo ku wa 07/09/2018, byaba binyuranye ku buryo bugaragarira buri wese n’ihame ry’uko abantu bareshya imbere y‘amategeko, igihe hari ibibanza binganya ibipimo, biherereye mu gace kamwe, byegeranye, bigasoreshwa ku buryo butandukanye, bimwe bisabwa kwishyurirwa inyongera ya 50% ku buso burenga ku bipimo fatizo biturutse gusa ku kuba nyir’ikibanza yarakibonye nyuma cyangwa mbere y’uko Itegeko N° 75/2018 ryo ku wa 07/09/2018 risohoka mu igazeti ya Leta.

68. Mu rubanza Nordlinger v. Hahn rujya kumera nk’uru rwaciwe n’Urukiko rw’Ikirenga rwa Leta Zunze Ubumwe z’Amerika, uwareze yasabaga kuvanaho itegeko rigena ko ababonye inzu nyuma y’iryo tegeko bazajya bazisorera umusoro wo hejuru ugereranije n’abari bazisanganywe, umubare munini w’Abacamanza baciye urwo rubanza bemeje ko ibyo bitafatwa nk’aho itegeko ritareshyeshya abantu. Umucamanza John Paul Stevens, we yitandukanije na bagenzi be avuga ko gusoresha abantu ku buryo butandukanye ushingiye gusa ku gihe baboneye amazu asoreshwa bidakwiye. Yagize ati: “[…] it is irrational to treat similarly situated persons differently on the basis of the date they joined the class of property owners. [….] Similarly, situated neighbors have an equal right to share in the benefits of local government. It would obviously be unconstitutional to provide one with more or better fire or police protection than the other; it is just as plainly unconstitutional to require one to pay five times as much in property Re. MURANGWA

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296   taxes as the other for the same government services. In my opinion, the severe inequalities created by Proposition 13 are arbitrary and unreasonable and do not rationally further a legitimate state interest16 […]”. Uru Rukiko, rwemeranya n’ibyavuzwe n’Umucamanza Stevens, mu gusoresha ibibanza byagenewe inyubako, igipimo cy’umusoro kigomba kuba kimwe ku bibanza bingana, biherereye ahantu hamwe hatitawe ku gihe ababifite babiboneye. Ibi nibyo byaba byubahirije ihame ry’uko abantu bareshya imbere y’amategeko.

69. Urukiko rusanga kuba Itegeko N° 75/2018 ryo ku wa 07/09/2018 ryarashyizeho umusoro ku bibanza byagenewe inyubako, nta kibazo kibirimo kuko nk’uko biteganywa mu ngingo ya 3 n’iya 18 z’iryo Tegeko, umusoro ku bibanza byagenewe inyubako ari hamwe mu haturuka imari n’umutungo bikoreshwa n’inzego z’ibanze zegerejwe abaturage. Urukiko rusanga igipimo cy’umusoro kigomba kuba kimwe, uwarengeje igipimo fatizo ku kibanza agasora menshi kuko n’ubuso busoreshwa ari bunini. Ibi kandi bijyanye n’ihame rikoreshwa mu gusoresha rivuga ko ingano y’umusoro ijyana n’ubwinshi cyangwa ubunini bw’igisoreshwa. (Vertical equity, is the principle that those with higher income, or higher ability to pay, should pay a greater amount of tax)17.

70. Urukiko ruhereye ku bisobanuro byatanzwe mu bika bibanziriza iki, rusanga ishyirwaho ry‘umusoro w’inyongera uteganywa n’ingingo ya 19 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, ridafata abantu ku buryo bumwe nta mpamvu zisobanutse, ibyo bikaba binyuranye n’ihame ry’uko abantu bose bareshya imbere y’amategeko riteganywa n’ingingo ya 15 y’Itegeko Nshinga, bityo iyo ngingo ikaba nta gaciro ifite hashingiwe ku ngingo ya 3 y’Itegeko Nshinga ivuka ko itegeko ryose rinyuranyije n’Itegeko Nshinga nta gaciro rigira. Kumenya niba ingingo ya 20 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, inyuranyije n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga rya Repubulika y’u Rwanda

16 Supreme Court of the United States, Nordlinger v. Hahn, June 18, 1992, 112 S. Ct. (1992). 17 Levell, P., Roantree, B., & Shaw, J.). Mobility and the Lifetime Distributional Impact of Tax and Transfer Reforms, 2016, p32. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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297   71. Murangwa Edward n’abamwunganira bavuga ko ingingo ya 20 ivuga ku birebana n’igipimo cy’umusoro utangwa ku kibanza kidakoreshwa, iteganya ko: "Ikibanza cyose kidakoreshwa gicibwa umusoro w’inyongera w’ijana ku ijana (100%) urenga ku gipimo cy’umusoro kivugwa mu ngingo ya 18 y’iri tegeko"; inyuranye n’ibiteganywa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga, ziteganya ko buri muntu afite uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka, kandi ko ubwo burenganzira ari ntavogerwa, ikaba ikwiye kuvaho.

72. Basobanura ko abanyarwanda ari wo mutungo wa mbere w’Igihugu, naho uwa kabiri ukaba ubutaka batuyeho, bakoreraho, kandi bukaba bubatunze, ko rero kuba iyo ngingo iteganya umusoro w’inyongera wa 100% ku butaka bwitwa ko budakoreshwa hatitawe ku kureba niba nyirabwo abifitiye ubushobozi, bigaragara ko uwo musoro ari umurengera kandi ko uzananira benshi. Bavuga ko kuba Murangwa Edward yaratanze ikirego bitavuze ko ashyigikiye ko uwo musoro utajyaho kuko yemera ko umusoro ariyo nkomoko y’Iterambere ry’Igihugu, nk’uko bigaragara mu ngingo ya 18 y’Itegeko ryavuzwe haruguru rigena inkomoko y’umutungo w’inzego z’ibanze, kandi ko kuba umusoro muri iri tegeko warazamuwe kuri 0- 300Frw kuri metero kare mu gihe mu Itegeko ryahozeho wari kuva kuri 0-80 Frw kuri metero kare, nabyo nta kibazo abifiteho, ahubwo ko ikibazo agifite ku nyongera ya 100% ku butaka bwitwa ko budakoreshwa hatitawe ku mpamvu yatumye nyirabwo atabukoresha, niba yari abifitiye ubushobozi, kuko hari uba afite ikibanza ariko yarabuze uko acyubaka.

73. Bakomeza bavuga ko kuba umusoro wari wazamuweho 300%, bitari ngombwa ko wongera kuzamukaho 100%, hatitawe ku mpamvu umuntu adakoresha ikibanza. Ku birebana n’ibisobanuro by’uburanira Leta atanga ko uwo musoro wagiyeho mu rwego rwo kurwanya abigwizaho imitungo, Murangwa Edward n’abamwunganira bavuga ko atari bwo buryo bubereye abanyarwanda bwagombaga gukoreshwa, cyane cyane ko hari amabwiriza avuga ko utazakoresha ubutaka icyo bwagenewe azabwamburwa, ibyo ubwabyo bikaba bikumira ukwigwizaho imitungo, cyane cyane ko amikoro y’abanyarwanda azwi.

74. Bakomeza bavuga ko abantu bari muri izo ngero zitanzwe hejuru, bazageraho bakabura ubwishyu bw’uwo musoro, noneho hagakurikizwa ingingo ya 44 y’Itegeko rigenga ubutaka mu Rwanda irebana no guhagarika amasezerano y’ubukode burambye, iteganya ko : "mu gihe ukodesha ubutaka Re. MURANGWA

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298   ku buryo burambye atubahirije inshingano ze zikubiye mu masezerano y’ubukode burambye, zitandukanye n’ibivugwa mu ngingo ya 38 y’iri tegeko18 umukode ashobora, nta yindi mihango akurikije, guhagarika amasezerano y’ubukode abanje gutanga integuza yanditse y’iminsi cumi n’itanu (15) y’akazi"; bityo abo baturage bose bakazisanga ubutaka bwabo babwambuwe bitewe n’igihe bazaba bamaze batishyura umusoro.

75. Basobanura ko ibyo bavuga bishimangirwa n’ibiteganywa n’Itegeko Nshinga, aho riteganya ko uburenganzira ku mutungo ari ntavogerwa kandi burengerwa n’Itegeko Nshinga mu ngingo yaryo ya 34 n’iya 35. Iya 34 iteganya ko : "buri muntu afite uburenganzira ku mutungo bwite, waba uwe ku giti cye cyangwa uwo asangiye n’abandi. Umutungo bwite, uw’umuntu ku giti cye cyangwa uwo asangiye n’abandi ntuvogerwa. Uburenganzira ku mutungo ntibuhungabanywa keretse ku mpamvu z’inyungu rusange kandi hakurikijwe ibiteganywa n’amategeko". Naho ingingo ya 35 igateganya ko: " Umutungo bwite w'ubutaka n'ubundi burenganzira ku butaka bitangwa na Leta. Itegekorigena uburyo bwo kubutanga, kubuhererekanya no kubukoresha".

76. Bavuga kandi ko amahame ashingirwaho mu gusoresha (fundamental principles of taxation) harimo ubushobozi bw’usoreshwa, ukubasha gusora (ability to pay), n’umusoro usobanutse (tax certainty), ibyo akaba ari ingenzi mu rwego rwo kugira ngo abasora babashe gusora babishoboye kandi babikunze. Ko rero hashingiwe ko uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka ari ntavogerwa (fundamental rights), hagashingirwa no kuri ayo mahame agenderwaho mu gushyiraho umusoro, basanga gushyiraho ingingo ya 20 y’Itegeko ryavuzwe haruguru, yongera umusoro wa 100% ku butaka bwitwa ko budakoreshwa, hatitawe ku mpanvu zitera kutabukoresha, ibangamiye kandi inyuranije n’uburenganzira bugenwa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga, ndetse

18 Ingingo ya 38 irebana n’inshingano yo gutanga inzira ku butaka bw’undi bukomoka ku miterere y’ahantu, iteganya ko: "Nyir’ubutaka ntagomba kubangamira uburenganzira bw’abandi. Kubera iyo mpamvu ntashobora: 1° kwima abaturanyi be inzira y’amaguru igera mu kwabo mu gihe nta handi bashobora kunyura. Icyakora, ku zindi nzira, bikorwa ku bwumvikane hagati y’impande zombi; 2° kubuza ko amazi y’amasoko atemba ku bwa kamere anyura mu butaka bwe; 3° kubuza abandi kuvoma ku iriba riri ku butaka bwe, keretse ashoboye kwerekana ko iryo riba ari we ubwe waryifukuriye. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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299   n’uburenganzira uko buvugwa mu masezerano mpuzamahanga u Rwanda rwashyizeho umukono (universal declaration of human rights, art.17 1. Everyone has the right to own property alone as well as in association with others. No one shall be arbitrarily deprived of his property). Bityo, akaba asaba Urukiko rw’Ikirenga ko mu bushishozi bwarwo n’ububasha ruhabwa n’Itegeko, rwakuraho iyo ngingo ya 20 bitewe n’uko ibangamiye ibiteganywa n’Itegeko Nshinga.

77. Basoza basaba Urukiko rw’Ikirenga ko mu gusuzuma ikirego Murangwa Edward yatanze, mu bushishozi bwarwo, rwazahuza ingingo zaregewe, n’imibereho bwite y’umuryango nyarwanda, uruhare rw’umutungo utimukanwa mu muryango nyarwanda, uko umuryango nyarwanda wafataga umutungo w’ubutaka amategeko yanditse atarajyaho, n’ibishushanyo mbonera bitarakorwa, ndetse n’ingaruka zo kwakwa ubutaka cyangwa umutungo utimukanwa byagira ku mbaga y’abanyarwanda yananirwa gutanga 100% by’umusoro wiyongera ku musoro usanzwe utangwa.

78. Turatsinze Emmanuel, Bagabo Faustin na Habimana Pie, mu izina ry’Ishuri ryigisha amategeko muri Kaminuza y’u Rwanda (University of Rwanda/ School of Law) bavuga ko Itegeko Nshinga mu mahame yaryo rigusha cyane ku mibereho myiza y’abaturage, cyane cyane ingingo ya 10 ivuga ku kubaka Leta iharanira imibereho myiza y’abaturage kandi bakagira amahirwe angana, Leta ikaba ifite inshingano zo kugira ngo abaturage babeho neza nk’uko biteganyijwe mu mategeko no mu masezerano mpuzamahanga. Bavuga kandi ko raporo ya Politiki y’imiturire yagaragaje ko 83% batunzwe no gukodesha, hakibazwa igihe umusoro uzaba uzamutse ingaruka bizagira ku banyarwanda kuko buri wese ufite inzu ikodeshwa azongera ibiciro, hatirengagijwe ko iyo umusoro uremereye umuturage biremerera na Leta kuko hatangira kubaho guhisha umutungo, kandi bikaba bizwi ko iyo umusoreshwa yorohewe n’umusoro bimworohera kuwutanga.

79. Bavuga ko ingingo ya 19 n’iya 20 zimeze nk’aho zirimo guhana kuko imwe yongeraho 50%, indi ikongeraho 100%, ibi bikaba binyuranye n’amahame rusange agenga amategeko kuko umuntu ahanwa kuko atakoze ibyo amategeko amutegeka cyangwa yakoze ibyo amategeko amubuza, hakibazwa icyo umuturage yaba yakoze cyangwa atakoze mu biteganywa n’itegeko kugira ngo ahanwe. Ko kandi ibyo binyuranyije n’amahame agenga imibereho myiza y’abaturage, kandi ko umuturage ariwe uzikorera Re. MURANGWA

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300   umutwaro w’umusoro, kuko uwasoreye ikibanza najya kugurisha azawongeraho n’ukodesha azongeraho uwo musoro, bitume ubuzima buhenda.

80. Bavuga ko imisoro iri mu bifasha Leta kugira ngo yuzuze inshingano yo kwita ku mibereho myiza y’abaturage, ariko ko idashobora kugeza abantu kuri “social justice” abaturage badafite uburenganzira ku mutungo, badahabwa amahirwe angana, batareshya imbere y’amategeko.

81. Dieudonne Nzafashwanayo, Inshuti y’Urukiko, avuga ko ibiteganywa n’ingingo ya 20 y’Itegeko N° 75/2018, ryavuzwe haruguru, binyuranye n’ibiteganywa n’ingingo ya 15 n’iya 16 z’Itegeko Nshinga, ko iyo ngingo ivangura umuntu ufite ikibanza gikoreshwa n’ufite ikibanza kidakoreshwa usabwa kwishyura umusoro w’inyongera ungana na 100%. Avuga kandi ko iyo ngingo ya 20 izitira uburenganzira buteganyijwe mu ngingo ya 34 n’iya 35 z’Itegeko Nshinga kuko umuntu ashobora kwamburwa ubutaka mu gihe ananiwe kwishyura umusoro, ko rero ishyirwaho ryayo rititaye ku ngaruka izagira ku batunze ubutaka badakoresha.

82. Asobanura ko Leta ibinyujije mu gushyiraho amategeko, yemerewe kuzitira cyangwa gukumira uburenganzira buteganijwe mu ngingo ya 15, 16, 34 n’ iya 35 z’Itegeko Nshinga binyuze mu kwaka abaturage umusoro kugirango ibashe gukora, ariko ko asanga ingingo ya 20 ataricyo igamije kuko iyo iza kuba aricyo igamije, yari guteganya uwo musoro bijyananye n’ubushobozi bw’abasora. Akomeza avuga ko bitari ngombwa gushyiraho iyo ngingo mu rwego rwo gukemura ikibazo cy’abatunga ibibanza byinshi bagamije kuzabigurisha ku giciro kinini (speculation), kuko icyo kibazo gikemurwa n’ingingo ya 58 y’Itegeko ry’Ubutaka iteganya ko umuntu yamburwa ubutaka iyo atabukoresha nta mpamvu yumvikana.

83. Akomeza avuga ko ikibazo cyo kugena umusoro kiri mu byakemuwe n’Urukiko rw’Afrika rushinzwe kurengera uburenganzira bwa muntu, kandi ibyo rwemeje bigahura n’ibitekerezo by’Umuhanga Adam Smith mu gitabo yise An Inquiry into the Nature and Causes of the Wealth of Nations 19, bemeje ko umusoro ujyaho kugira ngo ubutegetsi bubashe gukora ibyo abaturage bakeneye kandi umusoro ukagenwa hagendewe ku bushobozi

19 Adam Smith, An Inquiry into the Nature and Causes of the Wealth of Nations, Lausane, 2007, p. 639 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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301   bw’abaturage; ariyo mpamvu asanga umusoro uteganywa mu ngingo ya 20 hatarakurikijwe ibyo bitekerezo.

84. Avuga kandi ko ufite ubutaka bushobora kwitwa ko budakoreshwa kubera amabwiriza ya “master plan” ariko bidaturutse kuri nyirabwo, kandi ko ingingo ya 20 itagombaga guteganya ibyo kuvuga ko ufite ubutaka budakoreshwa azabwamburwa, mu gihe ingingo ya 58, agace ka 3 na 4 igaragaza ubutaka umuntu atamburwa kubera kutabukoresha ndetse n’aho bugomba kuba buherereye. Avuga kandi ko umushingamategeko ashobora gukoresha umusoro mu kurwanya imyitwarire ariko ko umusoro udashobora kugira caractere confiscatoire cyangwa ngo ube umutwaro ku musoreshwa.

85. Avuga ko Leta ishobora gushyiraho umusoro ifite icyo igamije gikurikije amategeko, kandi igakoresha uburyo bugereranije kugirango intego igamijwe igerweho. Ko Urukiko ruramutse rwitaye kuri ayo mahame rwazasanga ingingo ya 20 isabirwa kuvanwaho, yatuma hari abatakaza uburenganzira ku mutungo bitewe no kunanirwa kwishyura umusoro.

86. Ingabire Marie Immaculée mu izina rya Transparency International Rwanda nk’inshuti y’urukiko, avuga ko muri rusange umusoro awemera kuko ugarukira abaturage, ariko ko utagomba kubangamira imibereho myiza yabo. Avuga ko ingingo ya 20 y’Itegeko N° 75/2018, ryavuzwe haruguru, ibangamiye amahame y’uburenganzira ku mutungo bwite w’ubutaka, kuko umusoro uteganywa n’iyo ngingo uteye ikibazo ku muturage ufite amikoro make, aho umubera umusoro gihano ku kibanza cyangwa ubutaka adakoresha bitewe no kubura amikoro, kandi ko natabasha kwishyura uwo musoro ingaruka zizaba ko ibyo atunze birimo n‘ubwo butaka bizatezwa cyamunara hishyurwa umusoro bityo akaba yambuwe uburenganzira ku mutungo buteganywa n’ingingo ya 34 y’Itegeko Nshinga.

87. Asobanura ko umusoro uteganyijwe mu ngingo ya 20 umushingamategeko yawugize nk’igihano gihanitse cya 100% atitaye ku mpamvu ubutaka butubatswe, ku buryo ibyo iyo ngingo iteganya bibangamiye imibereho myiza y’abaturage, cyane cyane urubyiruko kuko iyo umuntu abonye amafaranga agura ikibanza agategereza ko abona andi akubaka, uyu musoro rero ukaba uzatuma atubaka kuko n’ayo yabitse azayishyura umusoro. Bavuga kandi ko uwo musoro uzakenesha abaturage kuko umuntu naramuka atawutanze, ubutaka bwe bukagurishwa, azasubira Re. MURANGWA

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302   mu badatunze, bigatuma abaturage batakaza imitungo yabo, ku buryo abenshi bazisanga mu cyiciro cya mbere cy’ubudehe.

88. Akomeza avuga ko abantu badafite inzu yo guturamo kenshi biterwa n’uko baba badafite amikoro, ko rero Umushingamategeko ashyiraho iyi ngingo atigeze abatekerezaho, cyangwa ngo atekereze ku muntu waguze ikibanza, aho master plan igiriyeho ikahashyira inzu zigeretse (etages), umuturage akabura ubushobozi bwo kubaka iyo isabwa, bivuze ko icyo kibanza kizaguma aho agisorera 100%, kandi ko byazageraho bigatanga icyuho cya ruswa mu nzego z’ibanze. Avuga kandi ko umushingamategeko atitaye ku mpamvu zituma umuntu atubaka kandi ari nyinshi cyane, zigiye ziterwa n’ibibazo binyuranye. Asoza asaba ko ingingo 20 yaregewe yavanwaho.

89. Inshuti y’Urukiko, Ntibaziyaremye Innocent avuga ko umusoro wa 100% ucibwa ikibanza cyose kidakoreshwa ataribyo kuko hari impamvu nyinshi zishobora gutuma kitarubatswe, cyane cyane kubura amikoro. Akomeza avuga ko hari igihe umuntu ufite ubutaka bumutunze bugashyirwa mu miturire ahita abusorera kandi butakivamo ibimutunga ndetse agahita agira n’umutwaro wo kubusorera ku buryo ashobora no kugera ubwo aburaga abana bakabwanga kuko buriho imisoro batashobora kwishyura.

90. Uhagarariye Leta y’u Rwanda avuga ko ingingo ya 20 itabangamiye uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka buteganywa n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga, kuko iyo ngingo ya 20 yaje gutandukanya abantu bakoresha ubutaka icyo bwagenewe n’abatabukoresha, bugakomeza kubaho butanahawe ufite ubushake n’ubushobozi bwo kubukoresha, mu gihe igihugu gikeneye gutera imbere kibyaza umusaruro ubutaka buto gifite. Avuga kandi ko iyo ikibanza gikoreshwa (cyubatswe), cyacibwa umusoro muke bitewe nuko kigenda gita agaciro (recognition of depreciation), bitandukanye n’ikibanza kitubatse kuko bizwi ko kidata agaciro (depreciated), ahubwo gishobora kongererwa agaciro, ariyo mpamvu ibi byiciro byombi bidashobora gucibwa umusoro ungana.

91. Asobanura ko ingingo ya 20 itabangamiye uburenganzira ku mutungo utimukanwa n’uburenganzira ku butaka, buteganywa n’Itegeko Nshinga, kuko kuba abantu bacibwa umusoro bitavuze ko bambuwe uburenganzira ku mutungo bwite, ko umutungo wabo wavogerewe cyangwa ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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303   se ko wahungabanyijwe. Avuga ko n’ubwo byafatwa gutyo, iryo hame ubwaryo rivuga ko « umutungo bwite ushobora guhungabanywa n’inyungu rusange mu buryo bukurikije amategeko», kandi bizwi ko umusoro ubereyeho inyungu rusange kuko ariwo uteza imbere igihugu, bityo, kuba umutungo w’umuntu wasoreshwa umusoro uteganyijwe n’amategeko kugira ngo igihugu kigere ku iterambere, kibone ibikorwa remezo n’ibindi, abanyagihugu bose bafitemo inyungu, bidakwiye gufatwa nko kubangamira uburenganzira ku mutungo bwite cyangwa umutungo bwite w’ubutaka. Yanzura avuga ko hashingiwe kuri ibyo bisobanuro atanze, asanga ingingo ya 20 yaregewe itanyuranyije n’Itegeko Nshinga.

UKO URUKIKO RUBIBONA 92. Ikibazo gisuzumwa muri iki gice kijyanye no kumenya niba umusoro w’inyongera w’ijana ku ijana (100%) uteganijwe ku kibanza kidakoreshwa waba ubangamiye cyangwa unyuranye n’ihame ry’uko umuntu afite uburenganzira ku mutungo muri rusange akanagira uburenganzira ku mutungo w’ubutaka by’umwihariko.

93. Ingingo ya 34 y’Itegeko Nshinga ivuga iti: “buri muntu afite uburenganzira ku mutungo bwite, waba uwe ku giti cye cyangwa uwo asangiye n’abandi. Umutungo bwite, uw’umuntu ku giti cye cyangwa uwo asangiye n’abandi ntuvogerwa. Uburenganzira ku mutungo ntibuhungabanywa keretse ku mpamvu z’inyungu rusange kandi hakurikijwe ibiteganywa n’amategeko”. Naho iya 35 ikavuga ko: “umutungo bwite w'ubutaka n'ubundi burenganzira ku butaka bitangwa na Leta. Itegeko rigena uburyo bwo kubutanga, kubuhererekanya no kubukoresha”. Izi ngingo zombi zishyiraho amahame abiri yuzuzanya. Irya mbere rirebana n’uburenganzira ku mutungo bwite, irya kabiri rikavuga ku burenganzira ku mutungo w’ubutaka.

94. Aya mahame agarukwaho n’amasezerano mpuzamahanga atandukanye, hari Universal Declaration of Human Rights, art. 17 (Everyone has the right to own property, alone as well as in association with others and no one shall be arbitrarily deprived of his or her property)20, European

20 Article 17, Universal Declaration of Human Rights Re. MURANGWA

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304   Convention on Human Rights, Protocol No. 1, art. 121; American Convention on Human Rights, art. 21, African Charter on Human and Peoples’ Rights, art. 1422.

95. Ingingo ya 20 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage ivuga ako: “ikibanza cyose kidakoreshwa gicibwa umusoro w’inyongera w’ijana ku ijana (100%) urenga ku gipimo cy’umusoro kivugwa mu ngingo ya 18 y’iri tegeko”. Iyo ngingo iteganya igipimo cy’umusoro ku kibanza kiri hagati ya zeru (0) n’amafaranga y’u Rwanda magana atatu (300 FRW) kuri metero kare.

96. Ingingo ya 39 igika cya mbere y’Itegeko No 43/2013 ryo kuwa 16/06/2013 rigenga ubutaka mu Rwanda iteganya ko: “Umuntu wese utunze ubutaka, agomba kubukoresha neza kandi mu buryo bwongera agaciro kabwo no kububyaza umusaruro akurikije kamere yabwo n’icyo bwagenewe. […]”. Iyi ngingo ya 39 igaragaza ko utunze ubutaka afite inshingano zo kubukoresha neza no kububyaza umusaruro. Mu gihe utunze ikibanza ariko atagikoresha aba anyuranyije n’ibiteganywa n’iyi ngingo ya 39 kuko ubutaka buba bugomba gukoreshwa keretse hari impamvu yumvikana, isobanutse kandi ishingiye ku mategeko.

97. Urukiko rusanga umusoro w’inyongera w’ijana ku ijana (100%) urenga ku gipimo fatizo cy’umusoro, uturuka ku kuba abafite ubutaka baba batubahirije iyo nshingano. Gukoresha ubutaka no kububyaza umusaruro bishingiye ku mpamvu z’inyungu rusange igamije iterambere nyaryo mu by’ubukungu n’imibereho myiza y’imbaga y’Abanyarwanda bose. Ibi bihuye n’ibiteganywa n’ingingo ya 3 y’Itegeko No 43/2013 ryo kuwa 16/06/2013

21 Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law. The preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties 22 Everyone has the right to property. No one shall be deprived of his property except in the public interest and in accordance with the law (and upon payment of just compensation ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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305   rigenga ubutaka mu Rwanda iteganya ko: “Ubutaka buri mu murage rusange w’imbaga y’Abanyarwanda bose: abakurambere, abariho ubu ndetse n’abazavuka mu gihe kiri imbere. Uretse uburenganzira abantu bemerewe, Leta ni yo yonyine ifite ububasha bw’ikirenga mu gucunga ubutaka bwose buherereye mu mbibi z’umupaka w’Igihugu, ubwo burenganzira ibukoresha ku mpamvu z’inyungu rusange igamije iterambere nyaryo mu by’ubukungu n’imibereho myiza hakurikijwe uburyo buteganywa n’amategeko. […]”.

98. Igisobanuro cya Leta ko ikigamijwe hashyirwaho umusoro w’inyongera ku bibanza bidakoreshwa ari uguca intege abagura ibibanza badakoresha, bashaka kubibika ngo bazabonemo inyungu yo hejuru, Urukiko rusanga iyo mpamvu yumvikana kandi itanyuranye n’Itegeko Nshinga, ijyanye na politike yo gukoresha neza ubutaka buke igihugu gifite no kububyaza umusaruro mu nyungu rusange 99. Ku birebana no kuba hari abatazabasha kwishyura umusoro w’inyongera w’ijana ku ijana (100%) bigatuma ubutaka butezwa cyamunara ku girango hishyurwe uwo musoro nk’uko byavuzwe na Murangwa na bamwe mu nshuti z’Urukiko, icyo kibazo cyareberwa mu buryo bwa rusange uko bigenda mu gihe umusoreshwa atabashije kwishyura umusoro. Nk’uko biteganywa n’ingingo ya 63 na 64 z’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha, iyo umusoreshwa atishyuye mu gihe giteganywa n’iryo tegeko, Ubuyobozi bw’imisoro bushobora gufatira umutungo wimukanwa cyangwa utimukanwa w’umusoreshwa, uri mu maboko ye cyangwa y’undi muntu ugatezwa cyamunara. No mu gihe hari utishyuye ku neza umusoro ku butaka mu gihe kigenwa n’itegeko, hashobora kwifashishwa inzira yo kwishyuza uwo musoro hatezwa cyamunara umutungo w’umusoreshwa ushobora no kuba ubutaka busoreshwa. Ibi, Urukiko rusanga atari ukubangamira uburenganzira bw’umusoreshwa ku mutungo we ahubwo ari uburyo bwo kwishyuza umusoro busanzwe bukoreshwa.

100. Icyangombwa nuko guteza cyamunara atari ikintu kigomba kuba byanze bikunze (inevitable consequences) bitewe n’ibiteganywa n’ingingo ya 20 iregerwa. Nta n’ubushakashatsi bwakozwe bugaragaza ko abadakoresha ibibanza batunze abenshi muri bo babiterwa no kubura ubushobozi cyangwa se niba babibitse bagamije kuzunguka cyane mu gihe kizaza (speculation). Re. MURANGWA

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306   101. Ingingo ya 31 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage iteganya ko: “Inama Njyanama y’Akarere bireba ntishobora kuvanaho umusoro ku mutungo utimukanwa uretse mu bihe bikurikira: 1°umusoreshwa atanze inyandiko y’ibarura ry’umutungo we igaragaza ko yazahajwe n’imyenda ku buryo kugurisha umutungo asigaranye mu cyamunara ntacyo byatanga; 2°umusoreshwa agaragaje ko adafite ubushobozi bwo kwishyura umusoro ku mutungo utimukanwa. Usaba kuvanirwaho umusoro ku mutungo utimukanwa yandikira urwego rusoresha. Iyo urwo rwego rusanze icyifuzo cy’umusoreshwa gifite ishingiro, rukorera raporo urwego rw’imitegekere y’Igihugu rwegerejwe abaturage bireba, narwo rukayishyikiriza Inama Njyanama y’Akarere kugira ngo ibifateho icyemezo. Gusiba umusoro ku mutungo utimukanwa ntibikorwa ku musoreshwa wagaragaweho kunyereza imisoro”. Ibikubiye muri iyi ngingo, bigaragaza ko Leta yatekereje k’udafite amikoro yo kwishyura umusoro ku mutungo utimukanwa. N’ufite ubutaka buvugwa mu ngingo ya 20 utabasha gutanga umusoro biturutse ku mpamvu ziteganywa n’ingingo ya 31 y’Itegeko N° 75/2018 ryavuzwe haruguru, nawe yasaba kuwusonerwa. Ibi biravanaho impungenge zagaragajwe n’urega na bamwe mu Nshuti z’Urukiko, ko hari abatazabasha kwishyura uwo musoro umutungo wabo ugatezwa cyamunara biturutse ku kubura amikoro.

102. Ku bivugwa na Murangwa ko umusoro w’inyongera w’ijana ku ijana (100%) uteganywa mu ngingo ya 20, waba uri ku gipimo cyo hejuru, Urukiko ruributsa ibyo rwavuze mu rubanza RS/SPEC/0001/16/CS rwaciwe n’uru Rukiko ku wa 23/09/2016 aho rwagize ruti: “Urukiko ntirwavuga ko itegeko rinyuranyije n’Itegeko Nshinga rushingiye gusa ku kuba mu myumvire yarwo icyo itegeko ryari rigamije cyagerwaho hakoreshejwe ubundi buryo. Umuburanyi unenga itegeko agomba kugaragaza ko inzira umushingamategeko yahisemo itumvikana, idasobanutse cyangwa se ko, ushyize mu gaciro, iyo nzira ntaho ihuriye n’intego itegeko ryashyiriweho. Ibi bijyanye n’ihame ry’uko inzego z’ubutegetsi bwa Leta zitandukanye kandi ko zigenga zikanubahana”23.. Uyu murongo wafashwe, Urukiko rusanga wakomeza gutyo no muri uru rubanza, rukaba rutasuzuma niba icyo gipimo cy’umusoro ari umurengera cyangwa kiri hasi nk’uko byagarutsweho n’urega na bamwe mu Nshuti z’Urukiko, ngo rubihuze no kunyuranya

23 Urubanza RS/SPEC/0001/16/CS, AKAGERA Business, p.29. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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307   n’Itegeko Nshinga kuko ibirebana n’ingano y’igipimo cy’umusoro biri mu bubasha n’ubushishozi bw’Inteko Ishinga Amategeko24.

103. Muri rusange, utunze ikibanza cyagenewe inyubako afite uburenganzira busesuye bwo kugikoresha. Mu gihe yasabwa kwishyura umusoro w’inyongera kuko atagikoresheje, ntawishyure ku neza, ukishyuzwa ku ngufu, ntibyafatwa nko kubangamira uburenganzira buri muntu afite bwo gukoresha ubutaka bwe hakurikijwe ibiteganywa n’itegeko. Ibiteganywa n’ingingo ya 1 ya Protocol No 1 to the European Conventionon Human Rights, ni urugero rwiza rugaragaza ko kwishyuza umusoro bitagomba kwitiranywa no kubangamira uburenganzira bw’umuntu ku mutungo. Iyo ngingo igira iti: “Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law. The preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties”.

104. Nk’uko byasobanuwe hejuru, ishyirwaho ry’umusoro w’inyongera w’ijana ku ijana (100%) ku kibanza kitubatse, bijyanye no kuba utunze ubutaka aba atubahirije inshingano yo kububyaza umusaruro no kubukoresha ibyo bwagenewe. Kuba hari abatabasha kwishyura uwo musoro, basaba kuwusonerwa mu gihe bujuje ibisabwa n’ingingo ya 31 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage. Naho kuba uwo musoro waba uri ku gipimo kiri hejuru, ntibyafatwa nk’aho Itegeko riwushyiraho rinyuranye n’Itegeko Nshinga. Kubera izi mpamvu, Urukiko rusanga ingingo ya 20 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage itanyuranye n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga.

105. Nubwo ingingo ya 20 y’Itegeko N° 75/2018 rimaze kuvugwa itanyuranye n’Itegeko Nshinga nkuko byasobanuwe, Urukiko rusanga

24 Reba ingingo ya 164 y’Itegeko Nshinga iteganya ko: Umusoro ushyirwaho, uhindurwa cyangwa ukurwaho n’itegeko. Nta sonerwa cyangwa igabanywa ry’umusoro rishobora gukorwa mu gihe bidateganywa n’itegeko. Re. MURANGWA

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308   imyandikire yayo yakuzuzwa hagashyirwamo ibirebana n’igihe ubutaka bwamara budakoreshwa bukabona gusoreshwa umusoro w’inyongera, no kuba umusoro w’inyongera utatangwa igihe bigaragara ko hari impamvu yumvikana ituma budakoreshwa nk’uko bimeze ku ngingo ya 58 y’Itegeko No 43/2013 ryo kuwa 16/06/2013 rigenga ubutaka mu Rwanda ivuga ku birebana n’ubutaka bushobora kwamburwa nyirabwo. III. ICYEMEZO CY’URUKIKO 106. Rwemeje ko ikirego cyatanzwe na Murangwa Edward gifite ishingiro kuri bimwe.

107. Rwemeje ko ingingo ya 16 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda.

108. Rwemeje ko ingingo ya 16 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage itanyuranyije n’ingingo ya 16 y’Itegeko Nshinga.

109. Rwemeje ko ingingo ya 17 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage, itanyuranyije n’ingingo ya 15, n’iya 16 z’Itegeko Nshinga rya Repubulika y’u Rwanda.

110. Rwemeje ko ingingo ya 19 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’igihugu zegerejwe abaturage, inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda, bityo iyo ngingo ya 19 ikaba nta gaciro igifite nk’uko biteganywa n’ingingo ya 3 y’Itegeko Nshinga.

111. Rwemeje ko ingingo ya 20 y’Itegeko N° 75/2018 ryo ku wa 07/09/2018 rigena inkomoko y’imari n’umutungo by’inzego z’imitegekere y’Igihugu zegerejwe abaturage itanyuranyije n’ingingo ya 34 n’iya 35 z’Itegeko Nshinga.

112. Rutegetse ko uru rubanza rutangazwa mu igazeti ya Leta. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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309   Re. NZAFASHWANAYO [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00004/2019/SC – Vol [2021] 1 RLR – (Ntezilyayo, P.J., Nyirinkwaya, Cyanzayire, Hitiyaremye na Rukundakuvuga, J.) 24 Nyakanga 2020] Amategeko agenga umusoro – Umusoro ku nyongeragaciro – Gutandukanya abasoreshwa bagura serivise zivuye mu mahanga zitaboneka mu Rwanda n’abagura serivise zivuye mu mahanga ariko ziboneka mu Rwanda ntibyafatwa nko kubavangura cg kutabarengera kimwe imbere y’amategeko kuko bigamije gufungura isoko rya serivise kandi bikaba byarakozwe hari impamvu zifite ireme zo gushyiraho ingamba zigamije kugabanya icyuho mu bucuruzi n’imyishyuranire n’amahanga. Amategeko agenga umusoro – Umusoro ku nyongeragaciro – Ihame rishingiye kw’isoreshwa ry’umukiriya (Reverse charge) – Ni ihame rivana inshangano zo gukora ibijyanye n’itangwa ry’umusoro ku nyongeragaciro ku mugurisha zigahabwa umuguzi w’ibicuruzwa cyangwa servise ziturutse hanze y’igihugu. Amategeko agenga umusoro – Umusoro ku nyongeragaciro – Ihame rishingiye ku hantu ibicuruzwa na serivisi byinjizwa mu mategeko agenga imisoro (Destination Principle in Tax Law) – Ibicuruzwa na serivisi byose byagurishijwe mu gihugu byinjijwemo cg byakoresherejwemo birasoreshwa ariko bigasonerwa umusoro ku nyongeragaciro mu bihugu byakorewemo cyangwa biturukamo. Incamake y’ikibazo: Nzafashwanayo yatanze ikirego mu Rukiko rw’Ikirenga, avuga ko ingingo ya

12, igika cyayo cya 3 n’icya 4 y'Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro (VAT), inyuranyije n’ingingo ya 15 n’iya 95 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04/06/2003 ryavuguruwe mu mwaka wa 2015. Mu iburanisha hari Leta y’u Rwanda hamwe n’Ishuri ry’Amategeko rya Kaminuza y’u Rwanda (School of Law) ryajemo nk’inshuti y’ Urukiko. Mu gusobanura ikirego cye, Nzafashwanayo avuga ko ingingo ya 12 igika cya 3 n’icya 4 y'itegeko ryavuzwe haruguru itubahirije ihame rigaragara mu ngingo ya 15 y Itegeko Nshinga ryavuzwe haruguru, kuberako ko idafata 309

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310   abasora kimwe. Umusoreshwa utumije serivisi mu mahanga yemererwa gukura umusoro ku nyongeragaciro yishyuye (input VAT) kuri izo serivisi mu musoro ku nyongeragaciro yakiriye (output VAT) iyo gusa izo serivisi zitaboneka mu Rwanda, nyamara uguze serivisi imbere mu gihugu akemererwa gukura umusoro ku nyongeragaciro yishyuye kuri izo serivisi mu musoro ku nyongeragaciro yakiriye nta kindi abanje gusabwa. Ashingiye ku masezerano mpuzamahanga mu by’ubucuruzi u Rwanda rwasinye (GATS, EAC Common Market Protocol na Protocol to the Agreement Establishing the African Continental Free Trade Area on Trade in Services), avuga kandi ko ihame rya National treatment rikoreshwa muri ayo masezerano rivuguruzwa n’ingingo ya 12 igika cya 3 n’icya 4 y'itegeko ryavuzwe haruguru bityo, ikaba inyuranye n’ingingo ya 95 y’Itegeko Nshinga. Ukutareshya n’ukutarengerwa n’itegeko mu buryo bumwe bituma serivisi z’imbere mu gihugu zidashobora guhiganwa ku rwego rumwe na serivisi zo mu mahanga zishobora gukenerwa n’abakorera ibikorwa by’ubucuruzi mu Rwanda kubera ubwo busumbane. Leta y’u Rwanda ivuga ko kuba umushingamategeko yarashyize abasoreshwa mu byiciro bibiri bitafatwa nko kuvangura cyangwa kutarengerwa kimwe imbere y’amategeko kuko yabikoze ashingiye ku mpamvu nziza kandi zumvikana. Ibi byashimangiwe n’Inshuti y’Urukiko (Ishuli ry’amategeko rya Kaminiza y’u Rwanda) ivuga ko gufata kimwe mu

misoro abantu batameze kimwe ahubwo aribyo byaba kudafata abantu kimwe hakazabamo ubusumbane. Akomeza avuga ko iyo ngingo y’Itegeko rishyiraho umusoro ku nyongeragaciro ntabwo inyuranyije n’ingingo ya 15 y’Itegeko Nshinga, kubera ko abasoreshwa bavugwamo ari abantu (2) batandukanye. Gusoresha uwaguze hanze ibicuruzwa cyangwa serivisi iboneka mu Rwanda ari uburyo bwo kurengera no guteza imbere abacuruzi n’abashoramari bakorera mu Rwanda kandi byemewe n’amasezerano. Ku birebana niba inyuranyije n’ingingo ya 95 y’Itegeko Nshinga, Urega avuga ko ingingo ya 12 y’itegeko ryavuzwe haruguru inyuranyije n’ingingo ya 95 y’itegeko Nshinga kuko ivuguruza amasezerano mpuzamahanga yemejwe n’u Rwanda mu gihe ayo masezerano asumba iryo tegeko rishyiraho umusoro ku nyongeragaciro. Ayo masezerano mpuzamahanga ahuriza ku ihame rya National Treatment risobanura ko ibintu bitumijwe mu mahanga bifatwa mu buryo bumwe n’iby’imbere mu gihugu igihe byamaze kuva muri gasutamo. Akomeza avuga ko iyo iri hame ritubahirijwe bituma ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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311   habaho guhinduka kw’ihiganwa mu buryo butonesha serivisi cyangwa abatanga serivisi bo mu Rwanda ugereranije na serivisi cyangwa abatanga serivisi bo mu bindi bihugu, akaba ari ingaruka ziterwa n’iyo ngingo ya 12. Leta y’u Rwanda ivuga ko ingingo ya 12 itanyuranyije n’ingingo ya 95 y’itegeko Nshinga ndetse ikaba itavuguruza ihame rya National Treatment ahubwo ishimangira iryo hame, kubera ko serivisi z’imbere mu gihugu n’izatumijwe mu mahanga zose zifatwa kimwe kuko zisoreshwa umusoro ku nyongeragaciro kuzigomba gusoreshwa n’ubusanzwe cyangwa zigasonerwa kuri serivisi zisanzwe zisonerwa. Inshuti y’urukiko nayo ivuga ko ingingo ya 12 y’itegeko ryavuzwe haruguru itanyuranyije n’ingingo ya 95 y’itegeko Nshinga kubera ko uretse no kuba igihe cyose ingingo y’itegeko itubahirijwe cyangwa inyuranyije n’ingingo y’itegeko ririsumba bidashobora kwitwa ko habayeho kwica Itegeko Nshinga. Incamake y’icyemezo: 1. Gutandukanya abasoreshwa bagura serivise zivuye mu mahanga zitaboneka mu Rwanda n’abagura serivise zivuye mu mahanga ariko ziboneka mu Rwanda ntibyafatwa nko kubavangura cg kutabarengera kimwe imbere y’amategeko kuko bigamije gufungura isoko rya serivise kandi bikaba byarakozwe hari mpamvu zifite ireme zo gushyiraho ingamba zigamije kugabanya icyuho mu bucuruzi n’imyishyuranire n’amahanga.

2. Ihame rishingiye kw’isoreshwa ry’umukiriya (Reverse charge) riha inshingano umuguzi w’ibicuruzwa cyangwa serivise byaturutse hanze y’u Rwanda yo kubitangira umusoro ku nyongeragaciro wagenwe.

3. Ihame rishingiye ku hantu ibicuruzwa na serivisi byinjizwa mu mategeko agenga imisoro (Destination Principle in Tax Law) riteganya ko ibicuruzwa na serivisi bisoreshwa umusoro ku nyongeragaciro mu gihugu byinjijwemo cg byakoresherejwemo bigasonerwa umusoro ku nyongeragaciro mu bihugu byakorewemo cyangwa biturukamo.

4. Igihe hakiri imishyikirano igomba kubanza kuba cyangwa ibigomba kubanza gukorwa kugirango ibihugu byemeze ibigomba gushingirwaho mu gushyira mu bikorwa amasezerano mpuzamahanga biba byasinye, ntibyafatwa nko kutubahiriza ibiyakubiyemo. Re. NZAFASHWANAYO

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312   Ikirego nta shingiro gifite. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 15 na 95. World Trade Organization General Agreement on Trade in services (GATS). World Trade Organization. Communication from Rwanda, Schedule of Specific Commitments under the General Agreement on Trade in Services, 30 August 1995 Protocol on establishment of East African Community Common Market. Protocol to the Agreement Establishing the African Continental Free Trade Area on Trade in Services. Decision on the African Continental Free Trade Area (AfCFTA), 33rd Ordinary Session of the Assembly of the Union, 9-10 February 2020, Addis Abeba, Ethiopia, Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro, ingingo ya 11 na 12. Imanza zifashishijwe: Conseil Constitutionnel, décision no 2009-599 DC du 29 décembre 2009, para 80 Gulf, Colorado & Santa Fe Ry. Co. v. Ellis 165 U.S. 150 (1897) Vodacom Business Nigeria V. Federal Inland Revenue Service (FIRS), Appeal No. CA/556/2018, p.23 Re AKAGERA BUSINESS GROUP, RS/SPEC/0001/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 23/09/2016 Re Murangwa, RS/INCONST/SPEC 00001/2019/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/11/2019 Inyandiko z’Abahanga: MINICOM, Made in Rwanda Policy, 2017, pp. 1-2, F Paris and N Ghei, “The Role of Reciprocity in International Law” (2003) Cornell International LJ 36 (93), p. 94 Joseph J. Cordes, Robert D. Ebel, and Jane Gravelle, The Encyclopedia of Taxation & Tax Policy (The Urban Insitute, 2005), page 82-83 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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313   Hans Gribnau, “Equality, Legal Certainty and Tax Legislation in the Netherlands: Fundamental Legal Principles as Checks on Legislative Power: A Case Study”, (2013) Utrecht L. Rev. 52 (9), p.62. P. Lampreave,’Fiscal Competitiveness Vesus Harmful Tax Competition in the European Uninion” (2011) bfit 65 (6), p.4; P T Scanlam,’Globalization and Tax-Related Issues: What are the Concerns?’ in R Biswas (ed), International Tax Competition: Globaliztion and Fiscal Sovereignty (commonwealth Secretariat 2002), p.45; Victor Thuronyi (ed), Tax Law Design and Drafting, Volume 1 (International Monetary Fund, 1996), page 196 William B. Barker, ‘The Three Faces of Equality: Constitutional Requirements in Taxation’, (2006), Case W.Res.L.Rev. 57(1), p. 5 Italian Discrimination against Imported Agricultural Machinery, Report adopted on 23 October 1958 (L/833 - 7S/60 Consultants ‘Report on the Harmonization of Income Taxes within the East African Community, 1 November 2014; East African Community, Report of the Meeting to validate the studies on development of Policy frameworks for the harmonization of VAT, Excise duties and Income tax in EAC, Mombasa, 23rd – 25th October 2014; PWC, Policy for harmonization of VAT and Excise duties, 28 October 2014. East African Community, Report of the 38th Meeting of the Council of Ministers, 6th – 10th May 2019, pp. 30-31. East African Community, Report

of the 38th Meeting of the Council of Ministers, 6th – 10th May 2019, Annex IV: EAC Domestic Tax Harmonization Policy, pp. 8-9. Urubanza I. IMITERERE Y’IKIBAZO [42] Me Nzafashwanayo Dieudonné yatanze ikirego mu Rukiko rw’Ikirenga, avuga ko ingingo ya 12, igika cyayo cya 3 n’icya 4 y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro (VAT), inyuranyije n’ingingo ya 15 n’iya 95 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04/06/2003 ryavuguruwe mu mwaka wa 2015. Re. NZAFASHWANAYO

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314   [43] Me Nzafashwanayo Dieudonné akomeza avuga ko ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko n° 37/2012 ryavuzwe haruguru aregera ko inyuranyije n’Itegeko Nshinga, iteganya ko: a. Iyo umusoreshwa yakiriye serivisi ahawe n’umuntu uri hanze y’u Rwanda, umusoreshwa afatwa nk’uwatanze serivisi zisoreshwa kandi akaba yarakiriye umusoro wakiriwe ahawe n’uwo muntu utaba mu Rwanda; b. Gutanga serivisi bifatwa nk’ibyakozwe ku itariki izo serivisi zatangiweho n’umuntu uba hanze y’u Rwanda ku gaciro kagenwa mu ngingo ya 11 y’iri tegeko. Umusoro wakiriwe utangwa ku itariki yo gutanga imenyesha ry’umusoro ku nyongeragaciro mu gihe cy’isoreshwa izo serivisi zatanzwemo. Umusoro wakiriwe ugomba kugaragara ku mpamyabwishyu yakoreshejwe mu kwishyura uwatanze serivisi zivuye mu mahanga, kandi iyo nyandiko ifatwa nk’inyemezabuguzi y’umusoro ku nyongeragaciro; c. Hatitawe ku bivugwa mu gika cya mbere n’icya 2 by’iyi ngingo, abaguzi ba serivisi zivuye mu mahanga zitaboneka mu Rwanda, bemerewe kuvana umwenda w’umusoro ku kiranguzo mu musoro wakiriwe; d. Serivisi zifatwa nk’aho zitaboneka mu Rwanda iyo nta muntu n’umwe utanga serivisi nk’izo cyangwa izisa na zo ku masoko yo mu gihugu.” [44] Ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda yo ivuga ko abantu bose bareshya imbere y’amategeko kandi ko itegeko ribarengera ku buryo bumwe; naho ingingo ya 95 yo ikavuga ko amategeko asumbana mu buryo bukurikira: 1° Itegeko Nshinga; 2° Itegeko Ngenga; 3° amasezerano mpuzamahanga yemejwe n’u Rwanda; 4° itegeko risanzwe; 5° amateka. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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315   Kandi ko nta tegeko rivuguruza iririsumba. [45] Urubanza rwaburanishijwe mu ruhame ku wa 23/06/2020, Me Nzafashwanayo Dieudonné yunganiwe na Me Bizimana Emmanuel hari na Leta y’u Rwanda ihagarariwe na Me Kabibi Spéciose. Muri iryo buranisha, Urukiko rwabanje kumva abari mu rubanza ku busabe bw’Ishuri ry’Amategeko rya Kaminuza y’u Rwanda (School of Law) rwo kurubamo Inshuti y’Urukiko (Amicus Curiae) mu rwego rwo gutanga ibitekerezo, maze rumaze kubona ko bemera ko ryakwemererwa kuko ryujuje ibisabwa, rwemera ko ubusabe bwaryo bwemewe, hanyuma rubona gusuzuma ingingo zigize urubanza mu mizi. [46] Nk’uko babisobanura mu myanzuro no mu miburanire imbere y’Urukiko, Me Nzafashwanayo Dieudonné na Me Bizimana Emmanuel umwunganira bavuga ko bashingiye ku ihame rigaragara mu ngingo ya 15 y’Itegeko Nshinga yavuzwe haruguru, basanga ingingo ya 12 igika cya 3 n’icya 4 y’Itegeko N° 37/2012 ryavuzwe haruguru idafata abasora kimwe, aho umusoreshwa utumije serivisi mu mahanga mu rwego rw’ibikorwa bye by’ubucuruzi yemererwa gukura umusoro ku nyongeragaciro yishyuye (input VAT) kuri izo serivisi mu musoro ku nyongeragaciro yakiriye (output VAT) iyo gusa izo serivisi zitaboneka mu Rwanda, nyamara uguze serivisi imbere mu gihugu akemererwa gukura umusoro ku nyongeragaciro yishyuye kuri izo serivisi mu musoro ku nyongeragaciro yakiriye nta kindi abanje gusabwa. [47] Bavuga kandi ko ibyo iyo

ngingo ya 12 igika cya 3 n’icya 4 iteganya, binyuranyije n’ingingo ya 95 y’Itegeko Nshinga yavuzwe haruguru, kubera ko ivuguruza ihame rya national treatment rikoreshwa cyane mu bucuruzi mpuzamahanga mu bya serivisi riteganywa na World Trade Organization General Agreement on Trade in services (GATS); Protocol on establishment of East African Community Common Market (EAC Common Market Protocol), na Protocol to the Agreement Establishing the African Continental Free Trade Area on Trade in Services, kandi ayo masezerano mpuzamahanga yose u Rwanda rukaba rwarayashyizeho umukono rukanayemeza. [48] Leta y’u Rwanda n’Inshuti y’Urukiko ntibemeranya nabo. Bavuga ko mu mategeko y’imisoro, igihugu gishobora gushyira abantu mu byiciro ku mpamvu zumvikana. Ibyo bikaba bitanyuranyije n’ihame ryo kureshya Re. NZAFASHWANAYO

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316   imbere y’amategeko, ko ahubwo gusoresha abantu kimwe kandi batari mu cyiciro kimwe, aribyo byaba ari ukubasumbanya. Bavuga kandi ko kuba uburenganzira bwo kuvana umwenda w’umusoro ku kiranguzo mu musoro wakiriwe buhabwa uwatumije hanze serivisi zitaboneka mu gihugu ariko ntibuhabwe uwatumije hanze serivisi ziboneka mu gihugu ari uburyo bwo kurengera abashoramari bo mu gihugu, ubwo buryo bukaba bwemewe na WTO/GATS nk’irengayobora ku ihame rya national treatment. [49] Urukiko rusanga ibibazo bigomba gusuzumwa muri uru rubanza ari: A. Kumenya niba ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko No. 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. B. Kumenya niba ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko No. 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA

RYABYO A. Gusuzuma niba ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko N° 37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. [50] Me Nzafashwanayo Dieudonné na Me Bizimana Emmanuel umwunganira bavuga ko ingingo ya 12 igika cya 3 n’icya 4 y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu mwaka wa 2015 ivuga ko abantu bari mu cyiciro kimwe bareshya imbere y’amategeko, kuko idafata kimwe abasora aho umusoreshwa utumije serivisi mu mahanga mu rwego rw’ibikorwa bye by’ubucuruzi yemererwa gukura umusoro ku nyongeragaciro yishyuye (input VAT) kuri izo serivisi mu musoro ku nyongeragaciro yakiriye (output VAT) iyo gusa izo serivisi ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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317   zitaboneka mu Rwanda, ariko uguze serivisi imbere mu gihugu akemererwa gukura umusoro ku nyongeragaciro yishyuye kuri serivisi mu musoro ku nyongeragaciro yakiriye nta kindi asabwe. Basobanura ko n’ubwo Leta yemerewe kuba yafata abantu ku buryo butandukanye cyangwa ikabashyira mu byiciro, hari uburyo bigomba gukorwa hashingiwe ku mpamvu yumvikana, kandi bigakorwa hubahirizwa amahame ateganywa n’Itegeko Nshinga nk’uko byemejwe n’Urukiko rurinda iremezo ry’Itegeko Nshinga rwo mu Bufaransa, aho urwo rukiko rwabivuze muri aya magambo y’Igifaransa: “il appartient au Législateur de déterminer, dans le respect des principes constitutionnels et compte tenu des caractéristiques de chaque impôt, les règles selon lesquelles doivent être assujettis les contribuables…” 1 [51] Me Bizimana Emmanuel avuga ko n’Urukiko rw’Ikirenga rwo muri Leta Zunze Ubumwe z’Amerika2 rwabivuze muri aya magambo y’icyongereza: “The mere fact of classification is not sufficient to relieve a statute from the reach of the equality clause of the Fourteenth Amendment, and in all cases it must appear not merely that a classification has been made, but also that it is based upon some reasonable ground - something which bears a just and proper relation to the attempted classification, and is not a mere arbitrary selection”. [52] Ahereye kuri ibyo byemejwe n’inkiko nkuru (zifite ububasha bwo kureba ko amategeko

atanyuranyije n’Itegeko Nshinga—judicial review) zo mu bindi bihugu, Me Bizimana Emmanuel asanga nta mpamvu n’imwe yumvikana kandi ifatika yatuma umucuruzi utumije mu mahanga serivisi zikenewe mu bikorwa bye by’ubucuruzi atemererwa gukura umusoro ku nyongeragaciro yishyuye (input VAT) kuri izo serivisi mu musoro ku nyongeragaciro yakiriye (ouput VAT) hagendewe ku kuba izo serivisi zitaboneka mu Rwanda, mu gihe uguze serivisi imbere mu gihugu we abyemererwa nta kindi asabwe. [53] Me Nzafashwanayo Dieudonné na Me Bizimana Emmanuel umwunganira basanga n’iyo Leta y’u Rwanda yavuga ko icyari kigamijwe

1 Reba Conseil Constitutionnel, décision no 2009-599 DC du 29 décembre 2009, para 80 2 Reba Gulf, Colorado & Santa Fe Ry. Co. v. Ellis 165 U.S. 150 (1897) Re. NZAFASHWANAYO

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318   hashyirwaho ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko n° 37/2012 ari ugukangurira abantu kugura serivisi z’imbere mu gihugu kurusha izitumijwe mu mahanga mu rwego rwo kurengera urwego rwa serivisi, Urukiko rutabifata nk’impamvu yemewe kuko binyuranyije n’ihame rya national treatment riteganywa mu masezerano mpuzamahanga yerekeye ubucuruzi mpuzamahanga mu bya serivisi u Rwanda rwasinye rukanayemeza. Bakavuga ko muri urwo rwego, ingingo ya 17 ya East African Community Common Market Protocol, ingingo ya 17 ya General Agreement on Trade in Services (GATS) ndetse n’iya 20 ya African Continental Free Trade Area Protocol on Trade in Services zose ziteganya ko igihugu cyasinye aya masezerano kigomba gufata abatanga serivisi zo mu bindi bihugu mu buryo bumwe (no less favourable treatment) na serivisi zo muri icyo gihugu zisa nazo cyangwa abantu bo muri icyo gihugu batanga serivisi zisa nazo. [54] Bashingiye kuri izo mpamvu zose zavuzwe haruguru, banzura bavuga ko ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko n° 37/2012 ituma habaho ukutareshya kw’abantu imbere y’amategeko n’ukutarengerwa n’itegeko mu buryo bumwe nk’uko biteganijwe mu ngingo ya 15 y’Itegeko Nshinga kuko binatuma serivisi z’imbere mu gihugu zidashobora guhiganwa ku rwego rumwe na serivisi zo mu mahanga zishobora gukenerwa n’abakorera ibikorwa by’ubucuruzi mu Rwanda kubera ubwo busumbane. [55] Me Kabibi

Spéciose, uhagarariye Leta y’u Rwanda, avuga ko kuba urwego rwashyira abantu mu byiciro bidasobanura ko buri gihe ari ukubavangura, ko uwo murongo ari nawo wemejwe n’Urukiko rw’Ikirenga mu rubanza RS/SPEC/0001/16/CS rwaciwe ku wa 23/09/2016 no mu rubanza RS/INCONST/SPEC 00001/2019/SC rwaciwe ku wa 29/11/2019. [56] Me Kabibi Spéciose yakomeje avuga ko mu rubanza RS/INCONST/SPEC 00001/2019/SC rwaciwe ku wa 29/11/2019, Urukiko rw’Ikirenga rwemeje kandi ko: mu birebana n’imisoro, umushingamategeko afite ubwisanzure bwo gushyira abasoreshwa mu byiciro cyane cyane ko ari mu mwanya mwiza kurusha inkiko, wo kumenya ibyo abaturage na Leta bakeneye akabiheraho ashyiraho ibyiciro n’igipimo cy’isoresha, ibyo akaba abyemerewe, keretse bigaragaye ko byakozwe hashingiwe ku ivangura rigamije gukandamiza bamwe. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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319   [57] Me Kabibi Speciose asobanura ko kuba Umushingamategeko yarashyize abasoreshwa mu byiciro bibiri aribyo icyiciro cy’abasoreshwa bagura serivisi zivuye mu mahanga zitaboneka mu Rwanda n’icyiciro cy’abasoreshwa bagura serivisi zivuye mu mahanga ariko ziboneka no mu Rwanda, bitafatwa nko kuvangura cyangwa kutarengerwa kimwe imbere y’amategeko kuko yabikoze kubera impamvu nziza, kandi zumvikana. Zimwe muri izo mpamvu akaba ari ukurengera no guteza imbere abacuruzi n’abashoramari bato bakorera mu Rwanda, gukomeza urwego rw’umusoro ku nyongeragaciro kuko iyo uwo muntu arangura iyo serivisi mu Rwanda, abamugurishije iyo servisi batanga umusoro ku nyongeragaciro mu gihe iyo uranguye servisi hanze y’u Rwanda abo bagurishije izo serivisi badasorera mu Rwanda, ibyo bikaba byumvikana ko uwiyemeje kurangura izo serivisi hanze akwiye kuba ariwe usora uwo musoro ku nyongera gaciro kuko ataguriye uwari busore mu Rwanda kandi ahari. [58] Me Kabibi Spéciose avuga ko ku baguze serivisi zitaboneka mu Rwanda hanze y’igihugu, bo ntabwo bishyura uwo musoro (bemerewe kuvana umwenda w’umusoro ku kiranguzo mu musoro wakiriwe), kubera ko nta bundi buryo babonamo izo serivisi uretse kuzikura hanze, hakaba nta n’umucuruzi uri mu Rwanda wari busorere izo serivisi wanze guhabwa ayo mahirwe yuko ariwe baranguraho. Asoza avuga ko ibivugwa na Me Nzafashwanayo Dieudonné na Me Bizimana Emmanuel

umwunganira ko ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko N° 37/2012 inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015 nta shingiro bifite. [59] Mu izina ry’Inshuti y’Urukiko (amicus curiae), Me Habimana Pie avuga ko igihugu icyo aricyo cyose gifite ubwigenge busesuye mu gushyiraho amategeko y’imisoro mu miterere yayo yose. Yanavuze ko ubwigenge mu misoro n’imisoreshereze bwemezwa n’abahanga mu mategeko nk’ikintu cya ngombwa kugira ngo igihugu kibeho nk’igihugu kandi ko ari ntayegayezwa.3Anavuga ko ubwigenge mu misoro kandi buhoraho ku

3 P. Lampreave,’Fiscal Competitiveness Vesus Harmful Tax Competition in the European Uninion” (2011) bfit 65 (6), p.4; P T Scanlam,’Globalization and Tax-Related Issues: What are the Concerns?’ in R Biswas (ed), International Tax Competition: Globaliztion and Fiscal Sovereignty (ommonwealth Secretariat 2002), p.45; Re. NZAFASHWANAYO

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320   bihugu kabone n’ubwo ibyo bihugu byaba byibumbiye mu miryango mpuzamahanga, atanga ingero ku muryango mpuzamahanga mu bukungu n’iterambere (Organisation for Economic Cooperation and Development – OECD) ndetse n’Umuryango w’ubumwe bw’Uburayi ( European Union - EU) aho usanga urwego rw’imisoro ari urwego rukigendera ahanini ku mategeko ya buri gihugu mu bwigenge n’ubwisanzure.4 [60] Me Habimana Pie yakomeje avuga ko no mu gihugu kimwe bibaho ko uturere cyangwa uduce tumwe na tumwe tugira amategeko y’imisoro atandukanye, ko no mu Rwanda ariko bimeze ku misoro imwe n’imwe nk’imisoro ku butaka aho usanga ingano y’umusoro wishyurwa (rate) atari imwe ndetse n’umusoro w’ipatanti abantu bakaba bawusora ku ngano zitandukanye bitewe n’aho bakorera ibikorwa byabo by’ubucuruzi ndetse na kamere yabyo. [61] Me Habimana Pie yavuze kandi ko uburinganire cyangwa ugufata kimwe mu mategeko y’imisoro kumvikana nk’ihame ryo gufata kimwe abameze kimwe no kudafata kimwe abatameze kimwe. Ibyo yabihuje n’ibyo umuhanga mu mategeko witwa William B. Barker yanditse ko “things that are alike should be treated alike and things that are unlike should be treated unlike in proportion of their un-likeness.5 Muri urwo rwego, Me Habimana Pie yakomeje avuga ko gufata kimwe mu misoro abantu batameze kimwe ahubwo aribyo byaba kudafata abantu kimwe nk’uko umuhanga mu mategeko, William B. Barker yabyanditse avuga ko uwagerageza kureshyeshya abantu mu misoro ahubwo byarangira ashyizemo ubusumbane.6

4 Hans Gribnau, “Equality, Legal Certainty and Tax Legislation in the Netherlands: Fundamental Legal Principles as Checks on Legislative Power: A Case Study”, (2013) Utrecht L. Rev. 52 (9), p.62. 5 William B. Barker, ‘The Three Faces of Equality: Constitutional Requirements in Taxation’, (2006), Case W.Res.L.Rev. 57(1), p. 5 – Reba igika cya 8 cy’Umwanzuro w’Inshuti y’Urukiko (Amicus Curiae) 6 The truth is that a formally equal tax can be in some cases the most unequal of all taxes. [….] In the same token, it has been even argued that adhering to a strict standard of equality would result in disaster.”, - William B. Barker, op. cit., pp. 7,8,16. – Reba igika cya 9 cy’Umwanzuro w’Inshuti y’Urukiko (Amicus Curiae). ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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321   [62] Na none Me Habimana Pie yavuze ko ingingo ya 12, igika cya 3 n’icya 4, y’itegeko rishyiraho umusoro ku nyongeragaciro, itafatwa ukwayo yonyine ahubwo ikwiye gusobanurwa hanarebwe ingingo ya 15 y’iryo tegeko igaragaza igihe umusoreshwa yemererwa umusoro ku kiranguzo (allowance of input tax), bityo izi ngingo zombi ziramutse zisomewe hamwe zikaba zagaragaza ko hari ihame n’irengayobora (principle and exceptions) mu kwemerera umusoreshwa gukuramo cyangwa kudakuramo umusoro ku kiranguzo (input VAT). [63] Asoza avuga ko ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kandi ryujujwe kugeza ubu itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, kubera ko umusoreshwa uvugwa muri iyo ngingo ya 12, waguze hanze serivisi iboneka mu Rwanda n’umusoreshwa waguze serivisi mu Rwanda, ari abantu 2 batandukanye ku buryo ntaho umuntu yahera avuga ko ingingo ya 15 y’Itegeko Nshinga itubahirijwe kuko abantu batameze kimwe batanafatwa kimwe cyane cyane ko gusoresha uwo waguze hanze ibicuruzwa cyangwa serivisi iboneka mu Rwanda ari uburyo bwo kurengera no guteza imbere abacuruzi n’abashoramari bakorera mu Rwanda kandi bwemewe n’amasezerano mpuzamahanga urega avuga.

UKO URUKIKO RUBIBONA [64] Mu gusesengura ikibazo cyo kumenya niba ingingo ya 12 (igika cya 3 n’icya 4 y’Itegeko n° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, Urukiko rurasanga ari ngombwa kubanza gusobanura amahame abiri y’ingenzi arebana n’iby’umusoro ku nyongeragaciro ku bucuruzi bw’ibintu na serivisi byambukiranya umupaka, ariyo Reverse Charge Principle na Destination Principle, nyuma rukareba n’ihame ryo kureshya imbere y’amategeko (Equality before the Law). [65] Ku birebana n’ihame rishingiye ku isoreshwa ry’umukiliya (Reverse Charge in Tax), abahanga mu mategeko basobanura ko iryo hame rishingiye ku isoresha ry’umukiliya rifata umukiliya wahawe serivisi iturutse hanze Re. NZAFASHWANAYO

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322   y’igihugu nk’aho ariwe wayihaye. Uwo mukiliya akaba agomba kwegera inzego zishinzwe isoresha kugira ngo atange umusoro ku nyongeragaciro wagenwe nk’umusoro ushingiye kuri serivisi yahawe.7 [66] Ibi ni nabyo byasobanuwe n’Urukiko rw’Ubujurire rwa Nigeria muri Vodacom Business Nigeria V. Federal Inland Revenue Service (FIRS) aho rwavuze ko ihame rishingiye ku isoreshwa ry’umukiliya rikoreshwa mu bihugu bigize Umuryango w’u Burayi aho umuguzi w’ibicuruzwa cyangwa serivisi byaturutse ku mugurisha ukorera mu kindi gihugu cy’Umuryango w’u Burayi ariwe ufite inshingano yo gutanga umusoro ku nyongeragaciro wagenwe aho kuba umugurisha. Hashingiwe kuri iri hame, ni umuguzi w’ibicuruzwa cyangwa serivisi utanga umusoro ku nyongeragaciro, mu yandi magambo umusoro utangwa n’umuntu wahawe ibicuruzwa cyangwa serivisi.8 [67] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rukaba rusanga ihame rishingiye ku isoreshwa ry’umukiliya ku musoro ku nyongeragaciro mu Muryango w’u Burayi risobanura ko iyo umuntu aguze ibicuruzwa cyangwa serivisi ku bagurisha bakorera mu bindi bihugu by’Umuryango w’u Burayi, ihame rishingiye ku isoreshwa ry’umukiliya rivana inshingano zo gukora ibijyanye n’itangwa ry’umusoro ku nyongeragaciro ku mugurisha zigahabwa umuguzi w’ibyo bicuruzwa cyangwa izo serivisi. Iryo hame rikaba rikuraho cyangwa rikagabanya inshingano z’abagurisha zo kwiyandikisha ku musoro ku nyongeragaciro mu gihugu ibicuruzwa cyangwa serivisi byinjijwemo. Iyo abagurisha basabwa gutanga umusoro nyongeragaciro ku kiguzi cy’ibicuruzwa cyangwa serivisi byagemuwe hashingiwe ku ihame rishingiye ku isoreshwa ry’umukiliya,

7 Victor Thuronyi (ed), Tax Law Design and Drafting, Volume 1 (International Monetary Fund, 1996), page 196 “A reverse-charging rule treats the customer being supplied with a service originating abroad as making the supply to itself. It must then account to its tax authorities for the VAT due as output tax on that supply 8 “The reverse charge applicable to European Union Countries whereby the buyer of goods or services from supplier(s) in other EU countries assumes the responsibility of paying the applicable VAT rates instead of the Supplier. By this principle it is the buyer of goods or services that pays the VAT, put differently the VAT is paid by the person to whom the goods or services are supplied.” - Vodacom Business Nigeria V. Federal Inland Revenue Service (FIRS), Appeal No. CA/556/2018, p.23, https://lawpavilionplus.com/summary/judgments/?suitno=CA. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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323   bashobora gusubizwa uwo musoro hashingiwe ku buryo bwo gusaba gusubizwa umusoro ku nyongeragaciro bwashyizweho mu Muryango w’u Burayi.9 [68] Urukiko rusanga ihame rya Reverse Charge rimaze gusobanurwa hejuru nk’uko rikoreshwa mu Muryango w’u Burayi riteganyijwe mu ngingo ya 12, igika cya 1, y’Itegeko No. 37 ryo ku wa 09/04/2012 rishyiraho umusoro ku nyongeragaciro aho ivuga ko iyo umusoreshwa yakiriye serivisi ahawe n’umuntu uri hanze y’u Rwanda, umusoreshwa afatwa nk’uwakiriye serivisi zisoreshwa kandi akaba yarakiriye umusoro wakiriwe ahawe n’uwo muntu utaba mu Rwanda. [69] Ku bijyanye n’ihame rishingiye ku hantu ibicuruzwa na serivisi byinjizwa mu mategeko agenga imisoro (Destination Principle in Tax Law), Urukiko rusanga ryarasobanuwe mu rubanza rwavuzwe haruguru rwa Vodacom Business Nigeria na Federal Inland Revenue Service (FIRS) aho Urukiko rw’Ubujurire rwemeje ko ihame rishingiye ku hantu ibicuruzwa na serivisi byinjizwa mu mategeko agenga isoreshwa rivuga ko ibicuruzwa byatumijwe mu gihugu bisonerwa umusoro ku nyongeragaciro ahubwo bigasoreshwa umusoro ku nyongeragaciro mu gihugu byinjijwemo. Iri hame rishyirwa imbere n’Umuryango w’Ubufatanye mu Bukungu n’Iterambere (OECD).10 [70] Abahanga mu mategeko nabo bavuga ko hashingiwe ku ihame ry’isoresha rishingiye ku hantu igicuruzwa cyinjijwe, ibicuruzwa na serivisi bisoreshwa aho byagurishirijwe cyangwa byakoresherejwe aho kuba aho byakorewe cyangwa bituruka. Ibicuruzwa na serivisi byose byagurishijwe

9 KPMG International, VAT/GST Treatment of Cross-Border Services, 2017 Survey, p.20,https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/11/ess-survey-13- nov-17.pdf 10 The Destination principle in taxation stipulates that goods imported from a State are exempted from VAT and are instead taxed from VAT in the Destination State in which the goods are imported. It is in principle promoted by Organization for Economic Co-operation and Development (OECD).” Vodacom Business Nigeria V. Federal Inland Revenue Service (FIRS), Appeal No. CA/556/2018, p. 23, https://lawpavilionplus.com/summary/judgments/?suitno=CA. Re. NZAFASHWANAYO

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324   mu gihugu byinjijwemo birasoreshwa, iyo bitasonewe by’umwihariko umusoro.11 [71] Ku bijyanye n’ihame ryo kureshya imbere y’amategeko, ingingo ya 7 y’Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu, (Universal Declaration of Human Rights), ryo mu mwaka wa 1948, ivuga ko abantu bose bareshya imbere y’amatageko kandi barengerwa kimwe n’amategeko nta vangura iryo ari ryo ryose.12 Naho ingingo ya 26 y’Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights, 1966) igateganya ko abantu bose bareshya imbere y’amatageko kandi barengerwa kimwe n’amategeko nta vangura iryo ari ryo ryose.13 [72] Abahanga mu mategeko, nk’uko byanasobanuwe n’Inshuti y’Urukiko (amicus curiae),14 bavuga ko ihame ryo kureshya imbere y’amategeko rivuga ko itegeko rifata nk’abareshya abantu bari mu cyiciro kimwe kandi rigashyirwa mu bikorwa kimwe. Mu yandi magambo, ibisa bifatwa kimwe. Ni ukuvuga ko nta vangura rigomba kubaho ku bantu bari mu bihe bisa no mu buryo busa. Bikumvikana ko abantu batari mu cyiciro kimwe badashobora gufatwa kimwe.

11 Joseph J. Cordes, Robert D. Ebel, and Jane Gravelle, The Encyclopedia of Taxation & Tax Policy (The Urban Insitute, 2005), page 82-83. Under the destination principle of taxation, goods and services are taxed where they are purchased or consumed, rather than where they are produced or originate. Destination-basis treatment can be contrasted with the origin principle, under which goods and services are taxed where they are produced. All goods and services sold in the destination jurisdiction are taxed, provided they are not specifically exempted from the tax base; 12 All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against discrimination in violation of this Declaration and against any incitement to such discrimination’’ 13 “All persons are equal before the law and are entitled without any discrimination to equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, language, religion, political or other opinion, national or social origin, property, birth or other status”. 14 Reba Inyandiko ikubiyemo ibitekerezo by’Ishami ry’Amategeko rya Kaminuza y’u Rwanda (School of Law/University of Rwanda) nka Amicus Curiae mu rubanza RS/INCONST/SPEC/00004/2019/SC, ibika bya 8, 9 na 10. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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325   [73] Rushingiye ku bimaze kuvugwa mu bika bibanza, Urukiko rurasanga kuba igihugu cyashyira abasoreshwa mu byiciro bidasobanura ko buri gihe ari ukubavangura dore ko uwo murongo ari nawo wemejwe n’Urukiko rw’Ikirenga mu rubanza RS/SPEC/0001/16/CS rwaciwe ku wa 23/09/2016 no mu rubanza RS/INCONST/SPEC 00001/2019/SC rwaciwe ku wa 29/11/2019, aho rwemeje ko: kureshya imbere y’amategeko no kutavangura bitavuze ko gutandukanya abantu ubwabyo mu bihe byose ari ivangura. Gutandukanya abantu cyangwa gushyiraho ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). [74] Muri uru rubanza, bikaba byumvikanisha ko gutandukanya abasoreshwa bagura serivisi zivuye mu mahanga zitaboneka mu Rwanda n’icyiciro cy’abasoreshwa bagura serivisi zivuye mu mahanga ariko ziboneka no mu Rwanda bitafatwa nko kuvangura cyangwa kutarengerwa kimwe imbere y’amategeko kuko Leta yabikoze hari impamvu zumvikana zifite ireme, nko gushyiraho ingamba zigamije kugabanya icyuho mu bucuruzi n’imyishyuranire n’amahanga igihe u Rwanda rugenda rushyira mu bikorwa ibyo gufungura isoko rya serivisi mu rwego rw’ubucuruzi bwa serivisi bwambukiranya umupaka, nk’uko turi bubisobanure dusuzuma icyo kibazo.15 [75] Urukiko ruhereye ku bisobanuro byatanzwe mu bika bibanziriza iki, rukaba rusanga ingingo ya 12 (igika cya 3

n’icya 4) y’Itegeko n° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. B. Kumenya niba ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015 [76] Me bizimana Emmanuel avuga ko ingingo ya 12 (mu gika cyayo cya 3 n’icya 4) y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho

15 Ikibazo cyo kumenya niba ingingo ya 12, igika cya 3 n’icya 4 inyuranyije na GATS, AFCTA Protocol on Trade in Services na EAC Common Market Protocol Re. NZAFASHWANAYO

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326   umusoro ku nyongeragaciro inyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda kuko ivuguruza amasezerano mpuzamahanga yemejwe n’u Rwanda mu gihe ayo masezerano asumba itegeko rishyiraho umusoro ku nyongeragaciro kuko ari itegeko risanzwe kandi ingingo ya 95 y’Itegeko Nshinga iteganya uko amategeko asumbana iteganya ko nta tegeko rivuguruza iririsumba. [77] Me Bizimana Emmanuel avuga ko ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko N° 37/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’amasezerano mpuzamahanga yemejwe n’u Rwanda akurikira: Protocol on the Establishment of the East African Community Common Market (EAC Common Market) mu ngingo yayo ya 17, World Trade Organisation (WTO) General Agreement on Trade in Services (“GATS”) mu ngingo yayo ya17 na Protocol to the Agreement Establishing the African Continental Free Trade Area on Trade in Services (AfCFTA Protocol on Trade in Services) mu ngingo yayo ya 20. Avuga ko izo ngingo z’ayo masezerano mpuzamahanga zihuriza ku ihame rya national treatment riba ritubahirijwe iyo ingamba zifashwe zituma habaho guhinduka kw’ihiganwa mu buryo butonesha serivisi cyangwa abatanga serivisi bo mu gihugu runaka ugereranije na serivisi cyangwa abatanga serivisi bo mu bindi bihugu. [78] Me Bizimana Emmanuel akomeza avuga ko asanga umusoro ku nyongeragaciro umucuruzi yishyuye arangura ibintu cyangwa

serivisi bikenewe mu bikorwa bye by’ubucuruzi (input VAT), aba agomba kwemererwa kuwukura mu musoro ku nyongeragaciro yakiriye mu bucuruzi bwe (output tax) cyangwa agasubizwa urengaho mu gihe umusoro ku nyongeragaciro ku kiranguzo yishyuye uruta umusoro ku nyongeragaciro yakiriye. [79] Me Bizimana Emmanuel akomeza avuga ko ariko ingingo ya 12 (mu gika cyayo cya 3 n’icya 4 y’Itegeko n° 37/2012 rishyiraho umusoro ku nyongeragaciro idafata kimwe serivisi zo mu Rwanda ndetse na serivisi zitumizwa mu bindi bihugu, kandi uko kutazifata kimwe bishobora gutuma abacuruzi bo mu Rwanda batagura serivisi zo mu bindi bihugu (ahubwo bagahitamo kugura serivisi zo mu Rwanda) kuko baba bazi ko batazemererwa gukura umusoro ku nyongeragaciro ku kiranguzo bishyuye kuri izo serivisi mu musoro ku nyongeragaciro bakira mu gihe izo serivisi zishobora kuboneka mu Rwanda. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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327   [80] Me Bizimana Emmanuel avuga ko ingaruka zikomoka kuri iyi ngingo ya 12 (igika cya 3 n’icya 4) ari uko bituma habaho guhinduka kw’ihiganwa mu buryo butonesha serivisi cyangwa abatanga serivisi bo mu Rwanda ugereranije na serivisi cyangwa abatanga serivisi bo mu bindi bihugu, bityo bikaba binyuranyije n’ihame rya national treatment riteganijwe mu ngingo ya 17 ya EAC Common Market Protocol, ingingo ya 17 ya GATS ndetse n’ingingo ya 20 y’AfCFTA Protocol on Trade in Services. [81] Me Nzafashwanayo Dieudonné na Me Bizimana Emmanuel umwunganira bavuga ko ibyo ari nabyo byanagarutsweho na World Trade Organisation (WTO) Panel isobanura ihame rya national treatment mu bucuruzi bw’ibintu mu rubanza16 aho yemeje ko iryo hame rya national treatment risobanura ko ibintu bitumijwe mu mahanga bifatwa mu buryo bumwe n’iby’imbere mu gihugu igihe byamaze kuva muri gasutamo, kandi ko kuba itegeko runaka ridateganya ibijyanye n’uburyo ibintu bigurwa cyangwa bicuruzwa ntacyo bivuze kuko bitabaye ibyo ibihugu byashobora gukumira ibiva ku masoko yo hanze mu buryo buziguye. [82] Bakomeza bavuga kandi ko WTO Panel isobanura ko ihame rya national treatment ritareba amategeko agena igura n’igurisha gusa ahubwo rireba n’andi mategeko ashobora kugira ingaruka (adverse effects) ku ipiganwa ryo ku isoko ryo mu gihugu hagati y’iby’imbere mu gihugu ndetse n’ibyatumijwe mu mahanga, ko ibyo bagaragaje

haruguru ari nabyo WTO Panel yashingiyeho maze yemeza ko itegeko ryatowe n’Inteko Ishingamategeko y’u Butaliyani ryemerera inyunganizi (subsidisation) abahinzi bagura imashini zakorewe mu Butaliyani ariko ntiriyemerere abagura izitumijwe mu mahanga, n’ubwo bitanditse muri iryo tegeko byari bigamije kurengera mu buryo butemewe imashini zikorerwa mu Butaliyani bityo bikaba binyuranyije n’ihame rya national treatment. [83] Me Kabibi Spéciose avuga ko ibiteganywa n’ingingo ya 12 (igika cya 3 n’icya 4 y’Itegeko rishyiraho umusoro ku nyongeragaciro ntaho binyuranyije n’ingingo ya 95 y’Itegeko Nshinga ndetse bitanavuguruza ihame rya national treatment riri mu masezerano mpuzamahanga u Rwanda rwemeje, kubera ko kuba uburenganzira buhabwa uwatumije serivisi

16 Reba Italian Discrimination against Imported Agricultural Machinery, Report adopted on 23 October 1958 (L/833 - 7S/60 Re. NZAFASHWANAYO

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328   zitaboneka mu gihugu ariko ntibuhabwe uwatumije hanze serivisi ziboneka mu gihugu ari uburyo bwo kurengera abashoramari bo mu gihugu imbere hatumizwa gusa serivisi zitaboneka mu gihugu, kandi ubwo buryo bukaba bwemewe na WTO/GATS kuko itanga irengayobora ku ihame rya national treatment. [84] Me Kabibi Spéciose akomeza avuga ko ingingo ya 12 (igika cya 3 n’igika cya 4 yavuzwe haruguru ntaho inyuranyije n’ihame rya national treatment ahubwo ishimangira iryo hame, kubera ko serivisi z’imbere mu gihugu n’izatumijwe mu mahanga zose zifatwa kimwe kuko zisoreshwa umusoro ku nyongeragaciro kuzigomba gusoreshwa n’ubusanzwe cyangwa zigasonerwa kuri serivisi zisanzwe zisonerwa. Asobanura kandi ko kuba kuri serivisi zitaboneka mu Rwanda umusoro kunyongeragaciro umusoreshwa yemerewe wakurwamo cyangwa umusoreshwa waranguye izo serivisi zitaboneka mu Rwanda yawusubizwa, bitica ihame rya national treatment kuko izo serivisi n’ubusanzwe imbere mu gihugu ntazihari ngo byitwe ko zahawe amahirwe make kuruta izavuye hanze zemererwa gukuramo uwo musoro. [85] Mu izina ry’Inshuti y’Urukiko (amicus curiae), Me Habimana Pie avuga ko kuba uwatanze ikirego avuga ko ingingo ya 12 (mu gika cyayo cya 3 n’icya 4 y’Itegeko n° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda kuko ivuguruza amasezerano

mpuzamahanga yemejwe n’u Rwanda ataribyo kubera ko uretse no kuba igihe cyose ingingo y’itegeko itubahirijwe cyangwa inyuranyije n’ingingo y’itegeko ririsumba bidashobora kwitwa ko habayeho kwica Itegeko Nshinga, nta n’aho iyo ngingo ya 12 inyuranya n’ingingo ya 95 y’Itegeko Nshinga. [86] Me Habimana Pie yakomeje avuga ko ashingiye ku ihame rya reciprocity nka rimwe mu mahame akomeye cyane agenga amasezerano Mpuzamahanga risobanura ko ibihugu bigenzereza ibindi bihugu uko nabyo byabigenzereje kandi bibyitwaraho nk’uko nabyo byabyitwayeho,17 nta muntu ukwiye gusaba igihugu kimwe ko ingingo iyi n’iyi y’amasezerano mpuzamahanga yubahirizwa ahubwo akwiye kubisaba ibihugu byose

17 F Paris and N Ghei, “The Role of Reciprocity in International Law” (2003) Cornell International LJ 36 (93), p.

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329   birebwa n’ayo masezerano cyangwa se urundi rwego mpuzamahanga rubifitiye ububasha kuruta uko byafatwa nk’ikibazo cyo kunyuranya n’Itegeko Nshinga.

UKO URUKIKO RUBIBONA [87] Mu gusesengura ikibazo cyo kumenya niba ingingo ya 12 (igika cya 3 n’icya 4 y’Itegeko n° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, Urukiko rurasanga hagomba kubanza gusuzumwa niba ingingo ya 12, igika cya 3 n’icya 4 y’itegeko ryavuzwe inyuranyije n’amasezerano mpuzamahanga urega yavuze kuko ariho ahera avuga ko ibiteganyijwe muri ibi bika by’iyi ngingo bivuguruza ayo masezerano kandi ayo masezerano ari hejuru y’itegeko rishyiraho umusoro ku nyongeragaciro, ukurikije ibiteganywa n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. a. Kumenya niba ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko No. 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro inyuranyije n’Amasezerano rusange ku bucuruzi muri serivisi (GATS), Amasezerano y’Isoko rusange ry’Afurika ku bucuruzi muri serivisi (African Continental free Trade Area Protocol on Trade in Services) n’Amasezerano y’Isoko rusange ry’Umuryango w’Afurika y’Iburasirazuba (EAC Common Market Protocol). [88] Amasezerano rusange y’ubucuruzi muri serivisi (GATS) agizwe n’Ingingo z’Amasezerano, Imigereka n’Ingengabihe (Schedule) igaragaza ubwoko bwa serivisi buri gihugu cyiyemeje gufungurira ibindi bihugu n’ibyo cyiyemeje kutabifungurira mu gihe runaka. Kugira ngo rero umenye uburyo igihugu kiri muri GATS cyubahiriza amahame remezo GATS yubakiyeho harimo n’ihame ryo gufata ibintu cyangwa serivisi nk’ibindi byo mu gihugu nyiri zina (national treatment), ugomba kureba kuri iyo Ngengabihe (Schedule) yavuzwe haruguru. Re. NZAFASHWANAYO

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330   [89] Ku byerekeye ibyo gufata serivisi nk’iz’inyagihugu (national treatment) nk’uko biteganyijwe n’ingingo ya XVII18 ya GATS, ibyo bivuga ko buri gihugu kigomba gufata serivisi cyangwa abatanga serivisi bakomoka mu bindi bihugu ku buryo budatandukanye n’uburyo gifata serivisi cyangwa abatanga serivisi bo muri icyo gihugu. Iyo igihugu gishaka kugira ibyo gikumira muri urwo rwego, ni ukuvuga gufata ingamba zimwe zituma serivisi zituruka hanze cyangwa abazitanga zifatwa ku buryo butari bumwe n’uko izo mu gihugu zifashwe, igihugu kigomba kubigaragaza mu nkingi ya gatatu y’Ingengabihe (Schedule) yacyo. [90] Urukiko rusanga ko no mu Ngengabihe (Schedule) y’ibyo u Rwanda rwiyemeje mu rwego rw’Amasezerano Rusange yerekeye ubucuruzi muri serivisi (GATS), rwagejeje ku Muryango Mpuzamahanga w’Ubucuruzi (World Trade Organization) muri 1995, hagaragara ko hari serivisi rutiyemeje gufungura harimo zimwe muri serivisi z’ubucuruzi, zimwe muri serivisi z’uburezi, zimwe muri serivisi z’ubukerarugendo na serivisi zijyanye n’ingendo.19 [91] Urukiko rusanga kandi ingingo ya XII20 y’ayo Masezerano iteganya ko igihugu gishobora gufata ibyemezo bikumira serivisi z’inyamahanga mu

18 Article XVII: National Treatment 1. In the sectors inscribed in its Schedule, and subject to any conditions and qualifications set out therein, each Member shall accord to services and service suppliers of any other Member, in respect of all measures affecting the supply of services, treatment no less favourable than that it accords to its own like services and service suppliers. 19 World Trade Organization. Communication from Rwanda, Schedule of Specific Commitments under the General Agreement on Trade in Services, 30 August 1995 20 Article XII GATS: Restrictions to Safeguard the Balance of Payments 1. In the event of serious balance-of-payments and external financial difficulties or threat thereof, a Member may adopt or maintain restrictions on trade in services on which it has undertaken specific commitments, including on payments or transfers for transactions related to such commitments. It is recognized that particular pressures on the balance of payments of a Member in the process of economic development or economic transition may necessitate the use of restrictions to ensure, inter alia, the maintenance of a level of financial reserves adequate for the implementation of its programme of economic development or economic transition. Part III. Specific Commitment. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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331   rwego rwa politiki yacyo yo kuziba icyuho mu bucuruzi n’ubwishyuranire bwacyo n’amahanga (restrictions to safeguard the balance of payments). [92] Muri urwo rwego, muri politiki zitandukanye harimo n’iyitwa ‘Made in Rwanda Policy’,21 u Rwanda rwagiye rugaragaza ingamba zo kugabanya icyuho hagati y’ibyo rugura mu mahanga n’ibyo rwohereza mu mahanga ndetse no kugabanya icyuho mu buryo bw’imyishyuranire mpuzamahanga. [93] Ruhereye ku bimaze kuvugwa mu bika bibanza, Urukiko rusanga ibyo urega avuga ko mu gushyiraho ingingo ya 12, igika cya 3 n’icya 4, y’Itegeko rishyiraho umusoro ku nyongeragaciro u Rwanda rutubahirije inshingano rwiyemeje nk’umunyamuryango wa GATS, akabivuga kuri serivisi zose atitaye ku byo igihugu cyitemeye gufungura, cyangwa ngo yite ku burenganzira gifite bwo kuba cyafata ingamba zigamije kugabanya icyuho mu bucuruzi bwacyo cyangwa mu myishyuranire yacyo n’amahanga, bitafatwa nk’ukuri. Bityo akaba atabiheraho avuga ko iyo ngingo inyuranyije n’ayo masezerano. [94] Ku byerekeye Amasezerano y’isoko rusange ry’Afurika areba ubucuruzi muri serivisi (African Continental free Trade Area Protocol on Trade in Services), ingingo ya 18 yayo yerekeye ihame ry’uko ibihugu bigomba kugenda bifungura amasoko yabyo (progressive liberalization), ivuga ko ibihugu byiyemeje gufatanya mu gushyiraho amategeko n’amabwiriza ndetse n’imirongo ngenderwaho mu kureba uko buri

serivisi yafungurirwa ibindi bihugu hashingiye ku mikorere myiza isanzwe igenderwaho ndetse n’ibyemejwe muri buri muryango w’ubukungu mu karere k’Afurika (Regional Economic Community). Ibihugu byemeje ko porogamu y’uburyo ibiganiro bizakomeza izemezwa na Komite y’ubucuruzi kuri serivisi. [95] Ikindi ni uko iyo ngingo iteganya ko Lisiti ya za serivisi za ngombwa ndetse n’uburyo ubucuruzi bwa serivisi buzakorwamo bizaba bigize umugereka ku Masezerano kandi uwo mugereka ukaba igice cyayo.

21 MINICOM, Made in Rwanda Policy, 2017, pp. 1-2, http://www.minicom.gov.rw/fileadmin/minicom_publications/documents/SEZ_Policy_ -_January_2018_v2.pdf. Re. NZAFASHWANAYO

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332   Ayo Masezerano kandi ateganya ko ibiganiro hagati y’ibihugu bizakomeza ku byo batari bumvikanyeho. [96] Urukiko rusanga mu nama y’Abakuru b’Ibihugu bigize AfCFTA yabaye muri Gashyantare 2020 yaremeje ibyo Inama y’Abaminisitiri yari yatanzeho ibitekerezo ko hagombaga kuba inama idasanzwe y’Abakuru b’Ibihugu ku wa 30 Gicurasi 2020 kugira ngo yemeze ibintu byose bya ngombwa bikenewe kugira ngo Isoko rusange rya Afurika (AfCFTA) ritangire gukora ku itariki ya 1 Nyakanga 2020.22 [97] Urukiko rusanga kandi iyo nama yarasabye Abaminisitiri b’ubucuruzi gukora inama za ngombwa kugira ngo habe isozwa ry’imishyikirano ku byerekeye aho ibintu bituruka (Rule of origin), ingengabihe y’ubwumvikane ku mahoro (schedules of tariff concessions) n’ingengabihe y’ibyo ibihugu byiyemeje ku buryo bwihariye ku bireba inzego z’ingenzi eshanu za serivisi, isaba ko ibihugu byaba byerekanye ibyo byiyemeje ku nzego za serivisi zari zisigaye n’uburyo bwo gufatanya mu bucuruzi muri serivisi bitarenze ukwezi kwa Kamena 2020.23 [98] Uhereye rero ku bimaze kuvugwa mu bika bibanza kuri iki kibazo, Urukiko rusanga imvugo y’urega y’uko u Rwanda rutubahirije ibikubiye mu Masezerano y’Isoko rusange ry’Afurika yerekeye ubucuruzi muri serivisi, nta shingiro ifite, igihe hakiri imishyikirano igomba kuba kugira ngo ibihugu byemeze bimwe mu byangombwa bizashingirwaho mu gushyira mu bikorwa ayo Masezerano. Bityo

rero, Urukiko rukaba ntacyo rwashingiraho rwemeza ko ingingo ya 12, igika 3 n’icya 4 y’Itegeko rishyiraho umusoro ku nyongeragaciro inyuranyije n’Amasezerano y’isoko rusange ry’Afurika yerekeye ubucuruzi muri serivisi (AfCFTA Protocol on Trade in Services). [99] Urega kandi avuga ko ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko rishyiraho umusoro ku nyongeragaciro inyuranije n’Amasezerano y’Umuryango w’Afurika y’Iburasirazuba yerekeye ibyo guhuza amasoko

22 Decision on the African Continental Free Trade Area (AfCFTA), 33rd Ordinary Session of the Assembly of the Union, 9-10 February 2020, Addis Abeba, Ethiopia, https://www.tralac.org/documents/resources/cfta/3176-au-assembly-decision-on-the- afcfta-february- 2020/file.html 23 Ibidem ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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333   (East African Community Common Market Protocol). Ingingo ya 16, igika cya mbere24 cy’ayo Masezerano, ivuga ko ibihugu bigomba gutuma habaho ubwisanzure mu bucuruzi bwa serivisi mu buryo umuturage w’igihugu kimwe ashobora gutanga izo serivisi mu kindi gihugu kigize uwo muryango. [100] Igika cya gatanu cy’iyo ngingo giteganya ko kugira ngo ibivugwa mu gika cya mbere bigerweho, ibihugu bizagenda bikuraho imbogamizi zose ziriho kandi ntabwo bizashyiraho izindi mbogamizi nshya ku byerekeranye no gutuma abaturage b’igihugu kimwe kigize Umuryango bashobora gutanga serivisi mu kindi gihugu, uretse aho aya masezerano abiteganya ukundi.25 [101] Na none ingingo ya 17 y’ayo Masezerano yerekeye ifatwa nk’iz’inyagihugu (national treatment) iteganya ko buri gihugu kizafata serivisi cyangwa abatanga serivisi bo mu bindi bihugu ku buryo budaciye munsi y’uburyo icyo gihugu gifata serivisi cyangwa abatanga serivisi bari muri icyo ghugu.26 [102] Aya masezerano kandi ateganya mu ngingo yayo ya 20, igika cya mbere ko ibihugu bishobora gushyiraho amategeko areba inzego za serivisi hakurikijwe intego za politiki zabyo ariko ku buryo ingamba zifatwa ziba zihuje n’ibiteganyijwe muri aya masezerano kandi ku buryo butazitira ubucuruzi.27 [103] Ku byerekeye uburyo bwo gushyira mu bikorwa ubwisanzure mu rujya n’uruza rwa serivisi, ingingo ya 23 y’Amasezerano iteganya ko ibyo bizakorwa ku buryo bugenda bwiyongera hakurikijwe gahunda y’uburyo

24 The Partner States hereby guarantee the free movement of services supplied by nationals of Partner States and the free movement of service suppliers who are nationals of the Partner State within the Community. 25 For the purposes of paragraph 1, the Partner States shall progressively remove existing restrictions and shall not introduce any new restrictions on the provision of services in the Partner States, by nationals of other Partner States except as otherwise provided in this Protocol. 26 Each partner State shall accord to services and service suppliers of other partner States treatment no less favorable than that accorded to similar services and services suppliers of the Partner States 27 The Partner State may regulate their services sectors provided the measures are consistent with the provisions of this Protocol and do not constitute barriers to trade. Re. NZAFASHWANAYO

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334   ifungura rya serivisi rigenda ryiyongera iteganyijwe ku Mugereka wa Gatanu w’aya Masezerano.28Ikindi ni uko ingingo ya 32 y’aya Masezerano yerekeye ihuzwa ry’amategeko na Politiki y’imisoro iteganya ko buri gihugu cyiyemeza kugenda gihuza amategeko na politiki yacyo y’imisoro ku buryo bukuraho itandukanyirizo ry’imisoro hagamijwe koroshya urujya n’uruza rw’ibicuruzwa, serivisi n’imari no guteza imbere ishoramari mu Muryango.29 [104] Byongeye kandi, ingingo ya 47 y’Amasezerano iteganya ko ibihugu bigomba gusuzuma imiterere y’amategeko yabyo ugereranyije n’ay’ibindi bihugu biri mu Muryango no guhuza politiki na sisiteme zabyo mu rwego rwo gushyira mu bikorwa aya masezerano. Ikindi ni uko Inama y’Abamanisitiri y’Umuryango igomba gushyiraho amabwiriza (Council Directives) agamije gushyira mu bikorwa aya Masezerano.30 [105] Urukiko rusanga kandi ku Mugereka wa gatanu w’Amasezerano yavuzwe haruguru, werekeye Ingengabihe y’ibyo ibihugu byiyemeje mu kugenda bifungura isoko rya serivisi,31 u Rwanda kimwe n’ibindi bihugu bigize Umuryango hari ibyo rwari rwariyemeje kuba rwakoze kugeza mu mwaka wa 2015. [106] Rusanga kandi ibihugu bigize Umuryango byaragiye bihura bigasuzuma uburyo bwo gufungura amasoko yabyo ku bintu cyangwa

serivisi zambukiranya umupaka. Muri urwo rwego, Ubunyamabanga bw’Umuryango, mu kubahiriza icyemezo cy’Inama y’Abaminisitiri, bwakoresheje inyingo32 y’uburyo bwo guhuza politiki

28 The implementation of Article 16 of this Protocol shall be progressive and in accordance with the Schedule on the progressive liberalization of services specified in Annex V of this Protocol. 29 The Partner States undertake to progressively harmonize their tax policies and laws to remove tax distortions in order to facilitate the free movement of goods, services and capital and to promote investment within the Community 30 The Partner States undertake to approximate their national laws and to harmonize their policies and systems, for purposes of implementing this Protocol.The Council shall issue directives for purposes of implementing this Article 31 East African Community Common Market Protocol – Schedule of Commitments on the Progressive Liberalization of Services, November 2009. 32 Consultants’ Report on the Harmonization of Income Taxes within the East African Community, 1 November 2014; East African Community, Report of the Meeting to ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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335   y’imisoro mu Muryango. Ibyo byaje kugerwaho ubwo mu nama yayo yo muri Gicurasi 2019, Inama y’Abaminisitiri b’Umuryango w’Afurika y’Iburasirazuba yemeje Politiki yo guhuza imisoro y’imbere mu bihugu bigize uwo Muryango (EAC Domestic Tax Harmonization Policy) inasaba Ubunyamabanga bwa EAC n’ibihugu bigize Umuryango kuyishyira mu bikorwa.33 [107] Urukiko kandi rusanga muri Politiki yo guhuza imisoro y’imbere, ibihugu byaremeranyijwe ko uburyo bwo kugenda batera intambwe (progressive approach) aribwo buzakoreshwa mu guhuza imisoro, bahereye ku misoro ku byaguzwe (excise tax), bagakomereza ku musoro ku nyongeragaciro (value added tax), nyuma hakaza umusoro k’umusaruro (income tax). Banemeje ko ibyo bizakorwa hafatwa ibyemezo by’Inama y’Abaminisitiri (Council Directives), ku buryo hazaba icyemezo cyihariye kuri buri rwego rw’umusoro kandi ibyo byemezo bikazanagena igihe buri gihugu kizaba cyarangije guhuza amategeko yacyo na buri cyemezo kireba buri rwego rw’umusoro.34 [108] Ruhereye ku bimaze kuvugwa haruguru rero, Urukiko rurasanga iby’urega avuga ko u Rwanda rwishe amasezerano areba isoko rusange mu Muryango w’Afurika y’Iburasirazuba rushyiraho ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko rishyiraho umusoro ku nyongeragaciro nta shingiro bifite, kuko hari ibigomba kubanza gukorwa mu rwego rwo gushyira mu bikorwa Politiki yo guhuza imisoro y’imbere, harimo no gushyiraho amabwiriza (Council Directives) y’Inama y’Abaminisitiri b’Umuryango ku musoro ku nyongeragaciro. [109] Rushingiye ku byo rumaze kwemeza ko ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko rishyiraho umusoro ku nyongeragaciro itanyuranyije n’amasezerano mpuzamahanga urega avuga, ariyo GATS, AfCFTA Protocol on Trade in Services na EAC Common Market Protocol, kandi rumaze

validate the studies on development of Policy frameworks for the harmonization of VAT, Excise duties and Income tax in EAC, Mombasa, 23rd – 25th October 2014; PWC, Policy for harmonization of VAT and Excise duties, 28 October 2014. 33 East African Community, Report of the 38th Meeting of the Council of Ministers, 6th – 10th May 2019, pp. 30-31. 34 East African Community, Report of the 38th Meeting of the Council of Ministers, 6th – 10th May 2019, Annex IV: EAC Domestic Tax Harmonization Policy, pp. 8-9. Re. NZAFASHWANAYO

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336   kubona ko aribyo urega yashingiragaho avuga ko ingingo ya 12, igika cya 3 n’icya 4 inyuranyije n’ingingo ya 95 y’Itegeko Nshinga ryo mu 2003 ryavuguruwe mu 2015, Urukiko rurasanga ingingo ya 12, igika cya 3 n’icya 4 y’Itegeko rishyiraho umusoro ku nyongeragaciro itanyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. III. ICYEMEZO CY’URUKIKO [110] Rwemeje ko ikirego cyatanzwe na Me NZAFASHWANAYO Dieudonné nta shingiro gifite. [111] Rwemeje ko ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko n° 37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. [112] Rwemeje ko ingingo ya 12 (igika cya 3 n’icya 4) y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro itanyuranyije n’ingingo ya 95 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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337   Re. NDAYISABYE [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00001/2020/SC – Vol [2022] 1 RLR – (Ntezilyayo, P.J., Cyanzayire, Muhumuza, Rukundakuvuga, Mukamulisa, J.) 30 Ukwakira 2020] Amategeko agenga imisoro – Isobanura ry’amategeko y’imisoro mbere y’isoreshwa – Icyemezo gifatwa mbere y’isoreshwa – Ni icyemezo cy’ubutegetsi kigomba kubahirizwa n’Ubuyobozi bw’imisoro bwagifashe kigashyirwa mu bikorwa n’umusoreshwa hakurikijwe ihame rya “Good faith” – Umusoreshwa ashobora gusaba ko gikurwaho mu buryo busanzwe bw’ibyemezo by’ubutegetsi cyangwa kuregera urukiko rubifitiye ububasha mu gihe atemeranya n’umurongo wafashwe. Itegeko Nshinga – Kudatandukanya abantu – Nubwo abantu bagomba kureshya imbere y’amategeko, kuba Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro itegeko rimuha ububasha bwo gufata ibyemezo bisobanura amategeko y’imisoro, atari ukumushyira hejuru y’abasoreshwa kuko bombi batari mu cyiciro kimwe n’inshingano zabo imbere y’amategeko zikaba zidahuye. Incamake y’ikibazo: Ndayisabye yatanze ikirego mu Rukiko rw’Ikirenga asaba kwemeza ko ingingo ya 9 y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 ryavuguruwe mu wa 2015, mu ngingo zaryo za 15 na 96, kuko yahaye ububasha Komiseri Mukuru w’Ikigo cy’Igihugu gishinzwe imisoro n’amahoro (RRA) bwo gusobanurira

abasoreshwa amategeko y’umusoro. Asobanura ko ingingo ya 9 y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 ryavuzwe inyuranye n’ihame riteganyijwe n’Itegeko Nshinga mu ngingo yaryo ya 15 ry’uko abantu bose bareshya imbere y’amategeko kandi abarengera ku buryo bungana kuko Komiseri Mukuru adashyirwa mu rwego rumwe n’abasoreshwa kubera ko we afite ububasha bwo gusobanura amategeko, kandi ibyo asobanuye nta musoreshwa wabirengaho ahubwo bifatwa nk’itegeko. Avuga kandi ko asanga ubwo bubasha Komiseri yahawe ari isobanurampamo ry’amategeko riteganywa mu ngingo ya 96 y’Itegeko Nshinga rya Repubulika y’u Rwanda, kandi atariwe iyi ngingo yahaye ubwo 337

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338   bubasha. Ibyo akabishingira ku bintu bitatu aribyo: uburyo ingingo ya 9 y’Itegeko n° 026/2019 ryavuzwe yanditse mu rurimi rw’ikinyarwanda; ibyanditse mu kinyarwanda bikaba bitandukanye n’ibiri mu zindi ndimi, aribyo “advance tax ruling/décision anticipée” no kuba icyemezo gifatwa na Komiseri Mukuru ari ndakuka, kidashobora gusubirwaho. Uhagarariye Intumwa Nkuru ya Leta y’u Rwanda avuga ko ikirego cya Ndayisabye nta shingiro gifite, ko ingingo ya 9 y’Itegeko n° 026/2019 ryavuzwe haruguru nta na hamwe inyuranyije n’ingingo ya 96 y’Itegeko Nshinga, ahubwo ko urega yitiranyije ububasha bwa Komiseri Mukuru bwo gusobanura itegeko “advance tax ruling” n’ububasha bwo gutanga isobanurampamo ry’amategeko bufitwe n’Urukiko rw’Ikirenga. Akomeza avuga ko ingingo ya 9 y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga kubera ko mu nshingano za buri munsi z’ikigo cy’Imisoro n’amahoro harimo kwigisha no gukangurira abaturage igikorwa cyo gutanga umusoro n’amahoro. Mu kuzuza iyo nshingano akaba ariho hazamo ko Komiseri Mukuru akoresha inyandiko ziteganywa mu ngingo ya 9 y’iryo tegeko, asobanurira abasoreshwa amategeko y’imisoro. Asobanura ko kubera izo nshingano Komiseri Mukuru afite zo gufata ibyo byemezo, bituma adashobora kureshya n’undi musoreshwa, ariko ko mu gihe umusoreshwa atishimiye icyemezo gisobanura itegeko

runaka ryerekeye imisoro, ashobora kubiregera mu nkiko zibifitiye ububasha nk’ibindi byemezo byose byo mu rwego rw’ubutegetsi bikaba byakurwaho mu gihe byaba byafashwe hadakurikijwe amategeko. Incamake y’icyemezo: 1. Icyemezo gifatwa mbere y’isoreshwa n’Ubuyobozi bw’imisoro ni icyemezo cy’ubutegetsi kigomba kubahirizwa n’ubwo buyobozi bwagifashe kigashyirwa mu bikorwa n’umusoreshwa hakurikijwe ihame rya “Good faith”. Umusoreshwa ashobora gusaba ko gikurwaho mu buryo busanzwe bw’ibyemezo by’ubutegetsi cyangwa kuregera urukiko rubifitiye ububasha mu gihe atemeranya n’umurongo wafashwe.

2. Kuba Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro itegeko rimuha ububasha bwo gufata ibyemezo bisobanura amategeko y’imisoro, atari ukumushyira hejuru y’abasoreshwa kuko bombi batari mu cyiciro kimwe n’inshingano zabo imbere y’amategeko zikaba zidahuye. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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339  

Ikirego nta shingiro gifite. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 15, 29 n’iya 96. Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights, 1966), ingingo ya 26. Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu, (Universal Declaration of Human Rights), ryo mu mwaka wa 1948, ingingo ya 7. Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha, ingingo ya 9, 52 n’iya 53. Itegeko N° 37/2012 ryo ku wa 09/11/2002 rishyiraho umusoro ku nyongeragaciro, ingingo ya 30. Itegeko N° 08/2009 ryo ku wa 27/04/2009 rigena imiterere, imikorere n’inshingano by’Ikigo cy’Imisoro n’Amahoro (RRA), ingingo ya 3. Itegeko N° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 27. Imanza zifashishijwe: RS/INCONST/SPEC 00001/2019/SC; Re. Murangwa rwaciwe n’Urukiko rw’Ikirenga ku wa 29/11/2019. RS/SPEC/00001/2017/SC Re Urugaga rw’Abavoka mu Rwanda rwaciwe n’Urukiko rw’Ikirenga ku wa 28/04/2017. RS/SPEC/0001/16/CS; Re Akagera Business Group rwaciwe n’Urukiko rw’Ikirenga ku wa 23/09/2016. Delhi-v, Supreme Court of India, Civil Appeal Nos. 5105-5107 of 2009, Judgment rendered on 11 September 2020, Postscript 1, paragraph 11. Inyandiko z’Abahanga zifashishijwe: G. Michiels, Normae Generales Juris Canonici (Tournai: Desclée, 1949), vol. I, p.

483. Cited by Msgr. John F. McCarthy, (in) The canonical Re. NDAYISABYE

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340   meaning of the recent authentic interpretation of canon 230.2 regarding female altar servers, Organ of the Roman Theological Forum, January 1995. Waerzeggers, C., & Waerzeggers, C. (2016). Introducing an Advance Tax Ruling (ATR) Regime (No. 16/2). Washington, DC: International Monetary Fund, p.1. Alia, D. U. T. A. (2009). The harmonization of advance tax rulings systems in European Union member states Why? Finante-provocarile viitorului (Finance-Challenges of the Future), 1(9), 122, 248-250, P.248, 249. Carlo Romano, Advance Tax Rulings and Principles: Towards a European Tax Rulings, IBFD, 2020, pge 44, 77. John M. Huels, Classifying Authentic Interpretations of Canon Laws, The Jurist 72 (2012). Urubanza I. IMITERERE Y’IKIBAZO [1] Me Ndayisabye Alexis yatanze ikirego mu Rukiko rw’Ikirenga arusaba kwemeza ko ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha inyuranyije n’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 ryavuguruwe mu wa 2015, mu ngingo zaryo za 15 na 96, kuko yahaye ububasha Komiseri Mukuru w’Ikigo cy’Igihugu gishinzwe imisoro n’amahoro (RRA) bwo gusobanurira abasoreshwa amategeko y’umusoro. Avuga ko iyo usesenguye ubwo bubasha bwahawe Komiseri Mukuru usanga bunyuranyije n’ibiteganywa mu Itegeko Nshinga ku bubasha bwo gutanga isobanurompamo ku mategeko, kubera ko bwahariwe gusa Urukiko rw’Ikirenga,

bisabwe na Guverinoma cyangwa Urugaga rw’abavoka. [2] Me Ndayisabye Alexis avuga ko kandi nk’umunyamategeko, asanga iyo ngingo ibangamye cyane ku bijyanye n’ihame riteganyijwe n’Itegeko Nshinga ry’uko abantu bose bareshya imbere y’amategeko kandi akaba abarengera ku buryo bungana. Agaragaza ko mu bijyanye n’umusoro, Komiseri Mukuru ibyo akora byose abikora mu nyungu z’Ikigo cy’imisoro n’amahoro ahagarariye, ko n’iyo asobanura itegeko abikora mu nyungu ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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341   zacyo, akaba adashobora kurisobanura mu buryo bunogeye abasoreshwa. Asobanura ko kuba ibyo Komiseri Mukuru asobanuye nta musoreshwa wabirengaho ahubwo bifatwa nk’itegeko, asanga Itegeko ritarengera kimwe abasoreshwa n’Ikigo cy’imisoro n’amahoro gihagarariwe na Komiseri Mukuru. [3] Me Ndayisabye Alexis avuga ko mu gusuzuma ikirego cye, Urukiko rwashingira ku bisobanuro bitangwa mu ngingo ya 9 y’Itegeko rigena uburyo bw’isoresha mu rurimi rw’ikinyarwanda, kuko iyo ngingo iha Komiseri Mukuru ububasha bwo gusobanura amategeko mu gihe iyo bisobanuwe mu rurimi rw’icyongereza iyo ngingo yumvikanisha ububasha bwa Komiseri Mukuru bwo gushyiraho “tax ruling” kandi ibi bikaba ntaho bihuriye no gusobanura amategeko. [4] Me Kabibi Spécisoe, uhagarariye Intumwa Nkuru ya Leta y’u Rwanda mu rubanza avuga ko ikirego cya Ndayisabye Alexis nta shingiro gifite, ko ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga1 kubera ko mu nshingano za buri munsi z’ikigo cy’Imisoro n’amahoro harimo kwigisha no gukangurira abaturage igikorwa cyo gutanga umusoro n’amahoro. Uhagarariye Leta y’U Rwanda akomeza avuga ko mu kuzuza iyo nshingano ariho hazamo ko Komiseri Mukuru akoresha inyandiko ziteganywa mu ngingo ya 9 y’iryo tegeko N° 026/2019 rigena uburyo bw’isoresha, asobanurira abasoreshwa amategeko y’imisoro. Asobanura

ko kubera izo nshingano Komiseri Mukuru afite zo gufata ibyo byemezo, bituma adashobora kureshya n’undi musoreshwa, ariko ko mu gihe umusoreshwa atishimiye icyemezo gisobanura itegeko runaka ryerekeye imisoro, ashobora kubiregera mu nkiko zibifitiye ububasha nk’ibindi byemezo byose byo mu rwego rw’ubutegetsi bikaba byakurwaho mu gihe byaba byafashwe hadakurikijwe amategeko. [5] Avuga kandi ko ingingo ya 9 y’Itegeko N° 026/2019 ryavuzwe haruguru nta na hamwe inyuranyije n’ingingo ya 96 y’Itegeko Nshinga, ahubwo ko urega yitiranyije ububasha bwa Komiseri Mukuru bwo

1 Iyo ngingo ivuga ku ihame ry’uko abantu bose bareshya imbere y’amategeko, kandi itegeko rikaba ribarengera kimwe. Re. NDAYISABYE

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342   gusobanura itegeko “advance tax ruling” n’ububasha bwo gutanga isobanura-mpamo ry’amategeko bufitwe n’Urukiko rw’Ikirenga. [6] Mu magambo make, iby’ingenzi Me Ndayisabye Alexis aburanisha byashyirwa mu ngingo ebyiri: a. Ingingo ya mbere irebana no kuba asanga ububasha ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha iha Komiseri Mukuru bwo gusobanura amategeko y’imisoro, ari isobanurampamo ry’amategeko riteganywa mu ngingo ya 96 y’Itegeko Nshinga rya Repubulika y’U Rwanda, kandi atariwe iyi ngingo yahaye ubwo bubasha. Ibyo akabishingira ku bintu bitatu bikurikira: I. Uburyo ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha yanditse mu rurimi rw’ikinyarwanda; II. Ibyanditse mu kinyarwanda bikaba bitandukanye n’ibiri mu zindi ndimi, aribyo “advance tax ruling/décision anticipée”; III. Kuba icyemezo gifatwa na Komiseri Mukuru ari ndakuka, kidashobora gusubirwaho. b. Ingingo ya kabiri irebana no kuba Komiseri Mukuru adashyirwa mu rwego rumwe n’abasoreshwa kuko afite ububasha bwo gusobanura amategeko, ibyo bikaba binyuranye n’ihame rikubiye mu ngingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ry’uko abantu bose barareshya imbere y’amategeko, kandi akabarengera kimwe. [7] Urukiko rumaze kubona imyanzuro ya Me Ndayisabye Alexis no kubona ibitekerezo byayitanzweho n’uhagarariye Leta y’u Rwanda, rurasanga ikibazo kigomba gusuzumwa muri uru rubanza, ari ukumenya niba ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha inyuranyije n’ingingo ya 15 n’iya 96 z’Itegeko Nshinga rya Repubulika y’U Rwanda ryo mu 2003 ryavuguruwe mu 2015. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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343   II. IKIBAZO KIGIZE URUBANZA N’ISESENGURWA

RYACYO 1. Kumenya niba ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha inyuranyije n’ingingo za 15 na 96 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku mu 2003 ryavuguruwe mu 2015 [8] Me Ndayisabye Alexis avuga ko ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 ryavuguruwe mu 2015, iteganya ko abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe naho ingingo yaryo ya 96 ikavuga ko isobanurampamo ry’amategeko rikorwa n’Urukiko rw’Ikirenga. Iryo sobanurampamo rishobora gusabwa na Guverinoma cyangwa Urugaga rw’Abavoka. Umuntu wese ubifitemo inyungu ashobora gusaba isobanurampamo abinyujije ku Rugaga rw’Abavoka, iyo Itegeko ritumvikanye kimwe mu ndimi ryatangajwemo mu Igazeti ya Leta, hitabwa ku rurimi iryo tegeko ryatowemo. Yemeza ko ibyo ari nako Urukiko rw’Ikirenga rwabyemeje mu rubanza RS/SPEC 0001/2017/SC. [9] Avuga kandi ko ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ivuga ko haseguriwe ibiteganywa n’andi mategeko, abisabwe cyangwa abyibwirije, Komiseri Mukuru akora inyandiko isobanurira abasoreshwa ingingo z’amategeko agenga imisoro. Iyo inyandiko igenewe rubanda, itangazwa hakoreshejwe uburyo bw’itangazamakuru bugera mu Gihugu hose. Amabwiriza ya Komiseri Mukuru agena uburyo inyandiko isobanurira abasoreshwa ingingo z’amategeko agenga

imisoro ikorwa. [10] Me Ndayisabye Alexis akomeza avuga ko asanga Itegeko Nshinga ryarateganyije ko Urukiko rw’Ikirenga ari rwo rwonyine rufite ububasha bwo gusobanura ingingo z’amategeko bisabwe na Guverinoma cyangwa Urugaga rw’Abavoka mu Rwanda, rigakomeza rinagaragaza ko ubifitemo inyungu wese nawe yabiregera Urukiko rw’Ikirenga abinyujije ku Rugaga rw’Abavoka mu Rwanda. Agaragaza ko kuba rero harasohotse Itegeko rigenga isoresha rivuga ko na Komiseri Mukuru abisabwe cyangwa abyibwirije, nawe afite ububasha bwo gusobanura amategeko y’imisoro akabimenyesha mu nyandiko kandi ntaho byigeze biteganywa n’Itegeko Re. NDAYISABYE

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344   Nshinga, asanga iyo ngingo inyuranyije n’Itegeko nshinga kuko ibisobanuro atanze ntawushobora kubirengaho. [11] Akomeza avuga ko mu rurimi rw’ikinyarwanda bavuga ko Komiseri asobanura amategeko ariko mu zindi ndimi bakaba barakoresheje ijambo “advance tax ruling” na “décision anticipée”, bikaba ntaho bihuriye no gusobanura amategeko. Asaba ko mu gusuzuma ikirego cye hashingirwa kubyanditse mu Kinyarwanda kugira ngo hatangwe umurongo kuko arirwo rurimi itegeko ryatowemo. [12] Atanga urugero rw’aho Komiseri Mukuru yasobanuye ingingo ya 15 agace ka 7 y’Itegeko rishyiraho umusoro ku musaruro aho yavuze ko mu gushyira mu bikorwa agace ka 7 kajyanye n’indishyi mpozamarira k’uwapfakaye n’impfubyi ku byerekeye kumenya niba izo ndishyi zafatwa nk’umusaruro ukomoka ku kazi usoreshwa, yaravuze ko izo ndishyi ari impozamarira atari umusaruro ukomoka ku kazi, urega akavuga ko icyo gisobanuro cya Komiseri Mukuru ari ndakuka. [13] Atanga na none urugero ku bisobanuro Komiseri Mukuru yatanze ku ngingo ya 27 y’Itegeko N° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, aho avuga ngo twemeje ibi bikurikira: “nous avons pris la décision suivante”: inyandiko ikosora umusoro ishobora gutangwa mu gihe cy’imyaka itanu cyangwa icumi igihe habayeho ibikorwa byo kunyereza umusoro uhereye ku itariki ya mbere Mutarama ikurikira igihe cy’isoresha, ibi bikaba ataribyo itegeko

ryavugaga. Urugero rwa kabiri yatanze ni ibisobanuro bya Komiseri Mukuru ku ngingo ya 30 y’Itegeko N° 37/2012 ryo ku wa 09/11/2002 rishyiraho umusoro ku nyongeragaciro, aho avuga ngo twemeje ibi bikurikira: ku bindi bitari ibitumizwa mu mahanga iyo umubare wanditswe cyangwa wishyuwe mu mafaranga y’amahanga uwo mubare uhindurwa mu mafaranga y’u Rwanda ku gipimo cy’igura gitangwa na Banki Nkuru y’u Rwanda ku itariki uwo mubare w’amafaranga utangiwe, ko ibyo bitari biteganyijwe muri iyo ngingo. [14] Asobanura kandi ko iyo habaye imyumvire itandukanye ku mategeko y’imisoro, Komiseri Mukuru atanga ibisobanuro ashingiye ku myumvire ye, ibyo bitandukanye na Advance Tax Ruling kuko isabwa n’umusoreshwa ku giti cye asobanuza ibimureba, icyemezo gifashwe kikaba kimureba wenyine, kandi ko kidatangazwa. Akomeza avuga ko mu ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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345   gusobanura itegeko, Komiseri Mukuru abikora mu nyungu z’Ikigo ayobora aho kuba mu nyungu z’abantu bose, ibyo bikaba bigaragaza ko hari ubusumbane hagati ya Komiseri Mukuru n’abasoreshwa, kandi bikanadindiza Politiki ya Leta y’ishoramari (Policy of doing business) u Rwanda rugenderaho mu kwihutisha ishoramari no kubahiriza amategeko arigenga kubera ko umuntu uje gushora imari mu Rwanda acibwa intege no kubona Komiseri Mukuru afite ububasha bw’ikirenga. [15] Me Tugirumuremyi Raphael umwunganira avuga ko Itegeko rishyiraho Ikigo cy’Imisoro n’amahoro ryahaye Komiseri Mukuru ububasha bwo kwigisha abasoreshwa amategeko y’imisoro, aho rigena inshingano z’icyo Kigo, ko ariko asanga bitari ngombwa ko bikorwa mu buryo buteganywa mu ngingo ya 9 y’Itegeko ryavuzwe haruguru cyane ko urebye uburyo ibyemezo Komiseri Mukuru afata asobanura amategeko usanga ntaho bitaniye n’isobanurampamo. [16] Avuga kandi ko ibivugwa n’uhagarariye Leta ko ibisobanuro bitangwa na Komiseri Mukuru bivugwa mu ngingo ya 9 y’Itegeko ryavuzwe haruguru ari”Advance Tax Ruling” ntaho bigaragara mu rurimi rw’ikinyarwanda itegeko ryatowemo. Anasobanura ko bakoze ubushakashatsi kuri “Advance Tax Ruling” bagasanga ireba umusoreshwa umwe cyangwa itsinda, kandi ko icyemezo gifashwe kiba kitareba abandi basoreshwa mu gihe icyemezo gifatiwe abasoreshwa bo mu Rwanda kiba ari ndakuka. Akaba asanga bibangamiye ihame ryo

gutandukanya ububasha kuko urwego rugomba gushyira mu bikorwa itegeko rudashobora guhindukira ngo ruhabwe ububasha bwo gushyiraho amabwiriza. Asaba ko gusobanura amategeko byagumana abo itegeko nshinga ryabiteganyirije. [17] Asobanura kandi ko iyo ngingo ya 9 y’Itegeko N° 026/2019 ryavuzwe haruguru itaringaniza umusoreshwa na Komiseri Mukuru ku rwego rumwe imbere y’amategeko, kuko Komiseri Mukuru we afite ububasha bw’ikirenga bwo gushyira mu bikorwa itegeko no kurisobanura uko abyumva, mu gihe umusoreshwa atabyemerewe, ahubwo ategetswe no kubahiriza ibyo Komiseri Mukuru yasobanuye ku mategeko y’imisoro. Asaba Urukiko rw’Ikirenga kwemeza ko ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ko inyuranyije n’Itegeko Nshinga nk’uko ryavuguruwe kugeza ubu. Re. NDAYISABYE

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346   [18] Me Kabibi Spéciose uhagarariye Intumwa Nkuru ya Leta avuga ko ibyo Me Ndayisabye Alexis asaba by’uko Komiseri Mukuru adashyirwa mu rwego rumwe n’abandi basoreshwa kubera ko afite ububasha bwo gusobanura amategeko y’imisoro kandi ibyo asobanuye ntihagire umusoreshwa ubirengaho kuko bifatwa nk’itegeko, Urukiko rw’Ikirenga rwarabisobanuye mu rubanza RS/SPEC/0001/16/CS rwaciwe ku wa 23/09/2016 no mu rubanza RS/INCONST/SPEC 00001/2019/SC rwaciwe ku wa 29/11/2019, aho rwemeje ko kureshya imbere y’amategeko no kutavangura bitavuze ko gutandukanya abantu ubwabyo mu bihe byose ari ivangura, ko gutandukanya abantu cyangwa gushyiraho ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (legitimate or rational purpose). [19] Mu rwego rwo gusobanura impamvu Komiseri Mukuru atandukanywa n’abasoreshwa cyangwa adashyirwa mu byiciro bimwe n’ibyabo, Me Kabibi Spéciose avuga ko ingingo ya 3 y’ Itegeko N° 08/2009 ryo ku wa 27/04/2009 rigena imiterere, imikorere n’inshingano by’Ikigo cy’Imisoro n’Amahoro (RRA), mu gace kayo ka 3, ivuga ko mu nshingano z’icyo kigo harimo kwigisha no gukangurira abaturage igikorwa cyo gutanga imisoro n’amahoro. Muri iyo nshingano yo kwigisha abaturage (ari bo basoreshwa), akaba ariho hazamo kubasobanurira amategeko y’imisoro hakoreshejwe inyandiko zisobanura amategeko y’imisoro

ziteganywa n’ingingo ya 9 y’Itegeko No 026/2019 ryavuzwe haruguru zivugwa ko zinyuranyije n’Itegeko Nshinga. [20] Me Kabibi Spéciose akomeza avuga ko Umuyobozi w’Ikigo gishinzwe imisoro n’amahoro (RRA) adashobora kujya ku rwego rumwe n’abasoreshwa ariyo mpamvu itegeko rimuha ububasha bwo gufata ibyemezo by’ubutegetsi (administrative acts) nk’ibyo gusobanura amategeko y’imisoro “Advance Tax Ruling”, kandi icyo cyemezo kigahita gikurikizwa, mu rwego rwo korohereza abasoreshwa kumva neza amategeko y’imisoro, gukorera mu mucyo no kubazwa inshingano (accountability and transparency) mu mikorere y’icyo Kigo, hirindwa guca ibihano umusoreshwa wibeshye kuko atumvise neza itegeko. Anasobanura kandi ko ibyo bitabuza ko umusoreshwa utishimiye icyemezo cyafashwe yakwegera inzego z’ubutabera nk’inkiko kugira ngo zimufashe kurenganurwa mu gihe icyo cyemezo cyaba cyaramurenganyije. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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347   [21] Me Kabibi Spéciose avuga ko inyandiko isobanura amategeko y’imisoro ikorwa na Komiseri Mukuru idasobanurwa nk’itegeko rigomba kubahirizwa, ahubwo yashyizwemo nk’icyemezo cy’ubutegetsi gishobora kunyura abo kireba cyangwa ntikibanyure. Agaragaza ko iyo icyo cyemezo kitanyuze uwo kireba, yemerewe gukoresha uburenganzira ahabwa n’ingingo ya 52 n’iya 53 z’Itegeko No 026/2019 ryavuzwe haruguru, kimwe n’ubwo ahabwa n’ingingo ya 29, 3o y’Itegeko Nshinga rya Repubulika y’u Rwanda, akakiregera mu rukiko rubifitiye ububasha. [22] Me KABIBI Spéciose avuga kandi ko ingingo ya 9 y’Itegeko rigena isoresha nta na hamwe inyuranyije n’ingingo ya 96 y’Itegeko Nshinga kubera ko urega yitiranyije ububasha bwa Komiseri Mukuru bwo gusobanura itegeko “advance tax ruling” n’ububasha bwo gutanga isobanura-mpamo. Asobanura ko ubusanzwe ibyo byemezo bya Komiseri Mukuru asobanura amategeko “ATR” bigamije kwerekana ubushobozi bw’urwego mu kwigenzura bigaragazwa no gukorera mu mucyo, kubazwa inshingano, ugutahiriza umugozi umwe hagati y’urwego rushinzwe imisoro n’umusoreshwa ndetse bikerekana ubushobozi bw’urwego mu gukemura ibibazo aribyo yasobanuye mu cyongereza muri aya magambo2. [23] Avuga ko umwanditsi Gommar Michiels we yongeraho ko isobanura mpamo ari ibisobanuro by’itegeko bifatwa kandi

bikemerwa nk’itegeko atari igitekerezo cy’ubuhanga cyerekana ibyo umushingamategeko yari agamije gusa (nk’ibisobanuro bitangwa n’inyandiko zisobanura amategeko y’umusoro byakozwe na Komiseri Mukuru). Abivuga muri aya magambo “…authentic interpretation is an act of the will commanding that the determined meaning of the law be accepted as obligatory, and not just an act of the intellect defining the meaning that was originally intended by the lawmaker”3. Umuntu agerageje kubisobanura mu Kinyarwanda bivuze ko isobanura mpamo ari igikorwa gitegeka ko ibisobanuro byahawe itegeko bigomba gufatwa kandi bikemerwa nk’itegeko;

2 Transparency, clarity, consistency, certainity; compliance and proper functioning of a self assesment system, healthy relationship of taxpayers with the tax authority and reduction of conflict. 3 G. Michiels, Normae Generales Juris Canonici (Tournai: Desclée, 1949), vol. I, p.

483. Cited by Msgr. John F. McCarthy, (in) The canonical meaning of the recent authentic interpretation of canon 230.2 regarding female altar servers, Organ of the Roman Theological Forum, January 1995. Re. NDAYISABYE

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348   ntibigomba gufatwa nk’igitekerezo cy’ubuhanga (gusa) cyari kigamijwe n’umushingamategeko. Ibi byerekana neza ko mu gihe utanga isobanura mpamvu atanga ibisobanuro-ntegeka (bifite uburemere bw’itegeko) kand biri “binding”; ko rero inyandiko zisobanura amategeko y’umusoro zitangwa na Komiseri Mukuru zo aba atari itegeko. [24] Avuga ko icyemezo cya Komiseri Mukuru gisobanura itegeko “ATR” gikoreshwa mu isoresha ry’ibintu bimwe na bimwe bisa n’aho bitoroheye umusoreshwa kubyumva mu gihe uwo musoreshwa abisabye cyangwa Komiseri Mukuru abyibwirije, ko Komiseri Mukuru aba agamije kwerekana uburyo ubuyobozi bw’imisoro bwumva ingingo zimwe z’amategeko y’imisoro, cyangwa uburyo bumva ibintu bimwe byasoreshwa, ndetse n’uburyo bazabisoresha, ibyo bigafasha umusoreshwa ufite ubushake “good faith” kubikurikiza neza kugira ngo yirinde ibihano mu gihe yaba abikoze nabi bitewe n’uko atumvise neza ikigomba gukorwa. [25] Akomeza avuga ko ibyo urega ashaka kugaragaza ko “Advance Tax Ruling” zireba umuntu umwe cyangwa itsinda ry’abantu gusa ataribyo kuko hari igihe umusoreshwa asaba mu buryo bw’inyandiko gusobanurirwa ingingo y’itegeko atumva neza. Icyo gihe Komiseri Mukuru asubiza uwamwandikiye gusa ku cyasabwe (Private Tax Ruling). Hakaba n’igihe Komiseri Mukuru, mu igenzura ry’uburyo abasoreshwa bagiye basora ashobora kubona abantu benshi bafite imyumvire itandukanye ku ngingo runaka

maze agatanga inyandiko isobanura iyo ngingo, kandi iyo nyandiko igatangazwa kuko iba ireba abasoreshwa bose, aribyo bita Public Tax Ruling. Ku bijyanye n’ububasha izo nyandiko zifite, asobanura ko ibivugwa na Me Ndayisabye Alexis ko abasoreshwa bose bagomba kuzishyira mu bikorwa ataribyo, ko ahubwo RRA yafashe icyo cyemezo ariyo itegetswe kugikurikiza naho umusoreshwa ashobora kwemeranywa nacyo cyangwa ntacyemere. [26] Me Kabibi Spéciose asobanura kandi ko imiryango mpuzamahanga igamije iterambere ry’ubukungu4 ndetse n’abahanga mu mategeko

4 Me Kabibi agaragaza ko umuryango wa OECD (Organisation for Economic cooperation and Development) sobanura iyo nyandiko “ATR” mu magambo akurikira: “a written statement issued to a taxpayer by a Revenue body that ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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349   y’imisoro5 basobanura iyo nyandiko ya Komiseri Mukuru isobanura amategeko y’imisoro “ATR” nk’ inyandiko itangwa n’Ubuyobozi bw’Imisoro isobanura imyumvire y’ubwo buyobozi ku isoresha ry’ibintu bimwe cyangwa ibindi bitandukanye mu gihe isoresha ritaraba. Mu yandi magambo, ni icyemezo cya Komiseri Mukuru kigaragaza imyumvire y’ibijyanye n’isoresha. Avuga ko iyo usesenguye icyo iyi ngingo ya 9 y’Itegeko ryavuzwe haruguru iteganya, usanga ibyo byemezo bya Komiseri Mukuru “Advance tax Ruling” bishyirwaho hagamijwe gusobanura ingingo z’amategeko y’imisoro abasoreshwa n’abandi bantu bayakoresha badasobanukiwe neza cyangwa batumva ku buryo bumwe, ku buryo binabagora mu kuyashyira mu bikorwa cyangwa kuyakoresha muri rusange. [27] Yakomeje avuga ko iyo Komiseri Mukuru ashyizeho ibyo byemezo ataba agamije gushyiraho amategeko atandukanye cyangwa avuguruza ingingo z’amategeko nk’uko uwareze ashaka kubyumvikanisha, ahubwo aba agamije gufasha abasoreshwa n’abandi bantu bayakoresha kuyumva mu buryo bwagutse. Avuga kandi ko ikigaragaza ko izi nyandiko zisobanura amategeko zikenewe, ari uko byagaragaye ko abasoreshwa n’abandi bantu bakoresha amategeko y’imisoro, bakunze kwandikira Komiseri Mukuru bamusaba kubaha umurongo bajya bagenderaho ku ngingo z’amategeko batabasha kumva neza cyangwa batabasha kumva kimwe. [28] Asobanura ko ibyo byemezo bisobanura amategeko y’imisoro bishyirwa ku

rubuga (website) rw’Ikigo Gishinzwe imisoro n’amahoro (RRA) kugira ngo abo bigenewe bose hatabuzemo n’umwe (abasora bose n’abandi…) bashobore kubona imyumvire (interpretation) y’icyo Kigo ku mategeko y’imisoro, hakirindwa ko bimenywa gusa n’abanditse bagisha inama, ko izo nyandiko atari amategeko mashya Komiseri Mukuru aba ashyizeho bivuze ko Ikigo cy’Imisoro n’Amahoro kidashobora guca umusoro gishingiye kuri izo nyandiko zonyine.

interpretes and applies the tax law to a specific set of facts and is binding upon the Revenual body”. 5 Me Kabibi Spéciose avuga ko International guide to advance ruling isobanura “ATR” ko ari “statement issued upon request to the (potential) taxpayer indicating the tax administration’s view of the tax treatment of the particular set of facts and circumstances contemplated in the process of completion, or completed but not yet assessed Re. NDAYISABYE

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350   [29] Anasobanura ko ibyo Me Ndayisabye Alexis avuga ko ibyo byemezo bibangamira ihame rya “Doing business” ataribyo kuko iryo hame rishingiye ku gukorera mu mucyo (transparency), ariyo mpamvu mu rwego rwo kwirinda ko abasoreshwa bahanwa kubera kutumva neza amategeko, ahubwo basobanurirwa mbere, kandi bigabanya n’impaka hagati y’umusoresha n’umusoreshwa. Ibyo byose bikaba aribyo ihame rya “Doing business” rishingiyeho. [30] Avuga kandi ko ingingo ya 9 y’Itegeko ryavuzwe haruguru mu rurimi rw’ikinyarwanda itumvikanisha neza “Advance Tax Ruling” aho ivuga ko Komiseri Mukuru asobanura amategeko, ko byari gusobanuka iyo havugwa “icyemezo gifashwe mbere. [31] Me Ndayisabye Alexis n’umwunganira bavuga ko icyemezo gifatwa na Komiseri gifite kamere y’icyemezo cy’ubutegetsi gifunze kubera ko kiba cyafashwe n’umuyobozi ariko kidashobora kuregerwa kuko mu busanzwe icyemezo yafashe kijuririrwa, naho ku bijyanye no gusobanura itegeko ko utajuririra Komiseri Mukuru umubwira ko yasobanuye nabi itegeko, kandi nta n’aho itegeko ribiteganya. [32] Ku bijyanye n’ibyo ibigo bishinzwe imisoro bikora ahandi mu mahanga (ibisobanuro by’inyandiko ya ATR byatanzwe na OECD), Me Ndayisabye Alexis avuga ko u Rwanda atari umunyamuryango wa OECD ku buryo Komiseri Mukuru yakora nk’ibyo abayobora Ibigo bishinzwe imisoro muri ibyo bihugu bakora, avuga ko kandi muri ibyo bihugu, abo bayobozi badafata ibyemezo byo gusobanura amategeko nk’uko Komiseri Mukuru mu Rwanda abikora ahubwo batanga ibitekerezo byabo nk’abandi bahanga bo mu bigo bya kaminuza n’ibindi bigo by’ubushakashatsi.

UKO URUKIKO RUBIBONA a. Kumenya niba ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha inyuranyije n’ingingo ya 96 y’Itegeko Nshinga rya Repubulika y’U Rwanda ryo mu 2003 ryavuguruwe mu 2015 [33] Igitekerezo nyamukuru Me Ndayisabye Alexis ashingiraho avuga ko ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 inyuranye ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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351   n’ingingo ya 96 y’Itegeko Nshinga rya Repubulika y’u Rwanda, ni ukuba Komiseri Mukuru yarahawe n’Itegeko rigena uburyo bw’isoresha ububasha bwo gusobanura amategeko, kandi Urukiko rw’Ikirenga arirwo rwahawe ububasha bwo gukora isobanurampamo ry’amategeko n’ingingo ya 96 y’Itegeko Nshinga. Mu gusuzuma ishingiro ryabyo, Urukiko rurasanga rugomba gusuzuma kamere y’ icyemezo gisobanura amategeko arebana n’imisoro mbere y’isoreshwa kugira ngo rushobore kwemeza niba isobanura ry’amategeko arebana n’imisoro rikorwa na Komiseri Mukuru ari isobanurampamo. [34] Ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha iteganya ko haseguriwe ibiteganywa n’andi mategeko, abisabwe cyangwa abyibwirije, Komiseri Mukuru akora inyandiko isobanurira abasoreshwa ingingo z’amategeko agenga imisoro. Iyo inyandiko igenewe rubanda, itangazwa hakoreshejwe uburyo bw’itangazamakuru bugera mu Gihugu hose. Amabwiriza ya Komiseri Mukuru agena uburyo inyandiko isobanurira abasoreshwa ingingo z’amategeko agenga imisoro ikorwa. [35] Urukiko rusanga ingingo ya 9 y’Itegeko N° 026/2019 rimaze kuvugwa haruguru yumvikanisha ko Komiseri Mukuru atanga inyandiko isobanurira abasoreshwa ingingo z’amategeko agenga imisoro mu bihe bikurikira: x Iyo hari umusoreshwa cyangwa itsinda ry’abasoreshwa babisabye; x Iyo Komiseri Mukuru abyibwirije kubera ko hari itegeko ritumvikana kimwe ku

basoreshwa batandukanye. [36] Urukiko rurasanga kubera ko Komiseri Mukuru atarashyiraho amabwiriza agena uburyo inyandiko isobanurira abasoreshwa ingingo z’amategeko agenga imisoro ikorwa, hagomba kwifashishwa ibisobanuro byatanzwe mu manza cyangwa mu nyandiko z’abahanga aho hagaragazwa ubwoko bw’izo nyandiko, akamaro kazo, kamere, ububasha zigira ku buyobozi bw’imisoro no ku musoreshwa. [37] Mu rubanza rwaciwe n’Urukiko rw’Ikirenga rw’Ubuhindi, hasobanuwe ko sisitemu ihamye y’icyemezo gifatwa mbere y’isoreshwa ishobora gufasha cyane mu kugabanya imanza z’imisoro. Bavuga ko aho Re. NDAYISABYE

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352   kubanza gutanga imenyekanisha hanyuma ugahura n’ingaruka zo kudahuza imyumvire n’ubuyobozi bw’imisoro, sisitemu yo gutanga ibyemezo mbere ishobora gutuma ibibazo by’imisoro bikemuka, ikanakumira imanza z’imisoro.6 [38] Muri urwo rubanza kandi bavuze ko intego nyamukuru ya sisitemu iteguye neza y’ibyemezo bisobanura amategeko y’imisoro bitangwa mbere y’isoreshwa ari ugutuma haba kuvugana hagati y’abasoreshwa n’abasoresha kugirango bombi bagere ku ntego rusange ku mpande zombi yo gutuma amategeko y’imisoro yubahirizwa uko bikwiye kandi abasoreshwa bakomeza kugira ubushake bwo gusora.7 [39] Abahanga mu mategeko Christophe Waerzeggers na Cory Hillier mu nyandiko bise: Introducing an advance tax ruling (ATR) Regime, nabo basobanura itandukaniro riri hagati y’icyemezo cyihariye gisobanura amategeko arebana n’imisoro mbere y’isoreshwa (Private Advance Tax Ruling) n’icyemezo rusange gisobanura amategeko arebana n’imisoro (Public Advance Tax Ruling) mu buryo bukurikira: Ibyemezo byihariye bisobanura amategeko arebana n’imisoro mbere y’isoreshwa (Private Advance Tax Ruling) bifatwa mu gihe umusoreshwa mbere yo gutangira igikorwa gisoreshwa, abanje gusaba inama mu buyobozi bushinzwe imisoro kugira ngo azazigendereho mu gushyira mu bikorwa uwo mushinga we kandi Ubuyobozi bw’imisoro bukubahiriza icyo cyemezo bwafashwe. Icyo

6 “In our opinion, a vibrant system of advance ruling can go a long way in reducing taxation litigation. (…) Instead of first filing a return and then facing consequences from the Department because of a different perception which the Department may have, an Advance Ruling system can facilitate not only such resolution, but also avoid the tiers of litigation which such cases go through.” See National C-operative Development Corporation Vs. Commissioner of Income Tax, Delhi-V, Supreme Court of India, Civil Appeal Nos. 5105-5107 of 2009, Judgment rendered on 11 September 2020, Postscript 1, paragraph 11, https://www.advocatekhoj.com/library/judgments/announcement.php? WID=13147 7 “The aim of any properly framed advance ruling system ought to be a dialogue between taxpayers and revenue authorities to fulfil mutually beneficial purpose for taxpayers and revenue authorities of bolstering tax compliance and boosting tax morale.” See National C-operative Development Corporation Vs. Commissioner of Income Tax, Delhi-V, Supreme Court of India, Civil Appeal Nos. 5105-5107 of 2009, Judgment rendered on 11 September 2020, Postscript 1, paragraph 19, https://www.advocatekhoj.com/library/judgments/announcement.php?WID=13147 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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353   cyemezo kigaragaza inshingano z’urwego rushinzwe isoresha nko kurinda umusoreshwa kwishyura umusoro w’inyongera, kutamuca ibihano cyangwa inyungu bushingiye kuri icyo cyemezo. Ibyemezo byihariye bisobanura amategeko arebana n’imisoro mbere y’isoreshwa bireba umusoreshwa wabisabye, ariko ntibikurikizwa ku bandi basoreshwa kabone n’iyo nabo baba barebwa n’impamvu yashingiweho gitangwa.8 [40] Ku birebana n’icyemezo rusange gisobanura amategeko arebana n’imisoro gitangwa mbere y’isoreshwa (Public Advance Tax Ruling), abo bahanga bavuzwe mu gika kibanziriza iki bagisobanura nk’inyandiko itanzwe n’urwego rushinzwe isoresha irebana n’uburyo amategeko agenga isoresha azubahirizwa n’umusoreshwa cyangwa itsinda ry’abasoreshwa. Icyemezo rusange cy’imisoro gitangazwa ku mugaragaro kandi kikagaragaza uko urwego rushinzwe isoresha rusobanura amategeko rushingiraho mu kugitanga. Izi nyandiko zifite agaciro gakomeye mu birebana n’iyubahirizwa ry’amategeko agenga imisoro, cyane cyane ku birebana no gutanga umurongo ngenderwaho ku bubasha bwihariye bukubiye mu mategeko agenga imisoro. Ibyemezo rusange by’imisoro bishobora gushyirwa cyangwa kudashyirwa mu bikorwa uko byakabaye ariko bigomba gufasha abasoreshwa kugera ku cyo bifuza hakurikijwe amahame agenwa n’amategeko agenga ubutegetsi.9

8 Waerzeggers, C., & Waerzeggers, C. (2016). Introducing an Advance Tax Ruling (ATR) Regime (No. 16/2). Washington, DC: International Monetary Fund, p.1: A private tax ruling consists of advice that a taxpayer may seek from the tax authority in relation to the application of the tax law to their particular arrangement. The ruling typically binds the tax authority in relation to the arrangement for which it is issued. As such, the taxpayer will ordinarily be protected from additional tax, penalties and interest when relying on the ruling issued. The benefit of a private tax ruling is typically personal to the taxpayer to whom that ruling is issued and is not binding on the tax authority as against other taxpayers, even if the same or similar circumstances exist. 9 IDEM, A public ruling: a written opinion by the tax authority dealing with the way in which the tax law applies to taxpayers, or a class of taxpayers, generally. A public ruling is made publically available in full and can be used as a primary means of publishing and disseminating advice on the tax authority’s interpretation of the tax laws they administer. These instruments also serve important functions in tax law administration, particularly where they provide guidance with respect to the exercise of discretionary powers contained in a tax law. Public rulings may or may not have Re. NDAYISABYE

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354   [41] Urukiko rurasanga ibiteganywa n’ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha n’ibivugwa n’abahanga, bihuriza ku kuba inyandiko zisobanurira abasoreshwa ingingo z’amategeko agenga imisoro ziri mu bwoko bubiri, iya mbere ikaba icyemezo cyihariye gitangwa mbere y’isoreshwa (Private Advance Tax Ruling) naho iya kabiri ikaba icyemezo rusange gitangwa mbere y’isoreshwa (Public Advance Tax Ruling). Bityo ibivugwa na Me Ndayisabye Alexis n’umwunganira ko bakoze ubushakashatsi kuri “Advance Tax Ruling” bagasanga ireba gusa umusoreshwa umwe cyangwa itsinda, kandi ko icyemezo gifashwe kiba kitareba abandi, bikaba nta shingiro bifite. [42] Urukiko rusanga ibitagaragara mu myandikire y’ingingo ya 9 y’Itegeko No 026/2019 ryavuzwe haruguru mu rurimi rw’ikinyarwanda, ariko byasobanuwe mu zindi ndimi ndetse n’abahanga mu mategeko akaba ariko babisobanura ni uko iyo nyandiko itangwa mbere y’uko umusoreshwa atangira ibikorwa bisoreshwa, ndetse na Me Kabibi Spéciose yemereye mu iburanisha ko byari gusobanuka iyo umushingamategeko avuga “Icyemezo gifashwe mbere”. Kuba iryo jambo ritaranditswe ariko si ikibazo kuko icyo umushingamategeko yari agamije cyumvikana harebwe ibyanditswe mu zindi ndimi. [43] Urukiko rurasanga ibivugwa na Me Ndayisabye Alexis n’umwunganira ko kuba ingingo ya 3 y’Itegeko N° 08/2009 ryo ku wa 27/04/2009 rigena imiterere,

imikorere n’inshingano by’Ikigo cy’Imisoro n’Amahoro iha ububasha Komiseri Mukuru bwo kwigisha amategeko y’imisoro, bitari ngombwa ko anahabwa ububasha bwo gusobanura amategeko nta shingiro bifite kuko mu ngingo ya 3 y’Itegeko N° 08/2009 hasobanurwa inshingano z’Ikigo cy’Imisoro n’Amahoro mu gace kayo ka 3 zirimo kwigisha no gukangurira abaturage igikorwa cyo gutanga imisoro n’amahoro naho mu ngingo ya 9 y’Itegeko N° 026/2019 ryavuzwe haruguru hakaba hateganyijwe ko Komiseri Mukuru afite ububasha bwo gusobanura amategeko arebana n’umusoro. Iyi nshingano ikaba ikomoka ku kuba amategeko y’imisoro ahinduka kenshi cyangwa hari igihe abasoreshwa batayasobanukirwa bitewe n’uburyo yanditse nk’uko byasobanuwe n’Uhagarariye Leta. Ubuyobozi bw’imisoro bukayasobanurira abasoreshwa

legally binding force per se but may, at the very least, create legitimate expectations for taxpayers under general principles of administrative law. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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355   bubyibwirije cyangwa bubisabwe mu rwego rwo gukemura ibibazo byavuka cyangwa byagaragaye, hagamijwe kuzamura imikoranire hagati yabwo n’abasoreshwa, kugabanya amakimbirane yazaterwa n’uko kumva amategeko mu buryo butandukanye no gukorera mu mucyo. [44] Urukiko rurasanga kandi abahanga mu mategeko nabo bashimangira akamaro k’icyemezo gisobanura amategeko arebana n’imisoro mbere y’isoreshwa, nka Alia Duta mu nyandiko ye yitwa:”The harmonization of advance tax rulings systems in european union member states – why?”, avuga ko gukoresha izo nyandiko bifitiye akamaro umusoreshwa ndetse n’ubuyobozi bushinzwe imisoro, kubera ko amategeko agenga imisoro ahinduka kenshi, ndetse hakaba n’igihe abasoreshwa batayasobanukirwa mu buryo bumwe bitewe n’uburyo yanditse. Agaragaza ko ibyo byemezo bituma urwego rushinzwe imisoro rwerekana ubushobozi bwarwo mu gukemura ibibazo, gukoresha ibyo byemezo bikazamura urwego rw’imikoranire hagati y’Ikigo gishinzwe imisoro n’umusoreshwa, bikanagabanya imanza. Akomeza avuga ko ibyo byemezo bigomba gufatwa hubahirijwe amahame rusange areba amabwiriza ku bijyanye n’imisoro nk’ihame ryo kureshya imbere y’amategeko, no gukorera mu mucyo no kubahiriza amategeko.10 [45] Urukiko rushingiye ku bivugwa n’umuhanga Alia Duta, rurasanga mu gufata icyemezo gisobanura amategeko arebana n’imisoro mbere y’isoreshwa, Komiseri Mukuru adashingira ku myumvire ye nk’uko

Me Ndayisabye Alexis n’umwunganira bashaka kubyumvikanisha ahubwo agifata ashingiye ku mahame rusange akurikizwa mu ishyirwaho ry’amabwiriza ku bijyanye n’imisoro nk’ihame ryo kureshya imbere y’amategeko, no gukorera mu mucyo no kubahiriza amategeko. [46] Ibyo kandi binashimangirwa n’ibivugwa n’uwo muhanga aho asobanura ko mu bijyanye n’ishyirwa mu bikorwa ry’ibyemezo bifatwa mbere y’isoreshwa (ATR) , Ubuyobozi bw’imisoro budashobora kujya ku

10 Alia, D. U. T. A. (2009). The harmonization of advance tax rulings systems in European Union member States-Why? Finante-provocarile viitorului (Finance- Challenges of the Future), 1(9), 248-250, P.248, 249 An advance tax rulings system should comply with the generally prevailing principles of a tax order, like principle of legality, of equality and of transparency. Re. NDAYISABYE

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356   rwego rumwe n’umusoreshwa, buba bufite ububasha bwinshi, ugereranyije n’ubw’umusoreshwa kuko ibyo bukora byose biba bigamije kugera ku nyungu rusange.11 [47] Urukiko rugendeye kandi ku bisobanuro bitangwa n’abahanga kuri “Advance Tax Ruling”, rurasanga bemeza ko icyemezo gisobanura amategeko arebana n’imisoro mbere y’isoreshwa ari icyemezo cy’ubutegetsi. Ibi bivugwa na Carlo Romano, mu gitabo cye yise Advance Tax Rulings and Principles: Towards a European Tax Rulings asobanura ko kuba icyemezo gisobanura amategeko arebana n’imisoro mbere y’isoreshwa (Advance Tax Ruling) gifatwa nk’icyemezo cy’ubutegetsi aho gufatwa nk’amasezerano areba inzego za Leta cyangwa umuntu ku giti cye biba ingirakamaro mu kurengera umusoreshwa, kandi bikagira inyungu bitewe n’uburyo bwashyizweho n’amategeko bwo kugena ibyo byemezo […..].12 Avuga kandi ko abasoreshwa badategetswe gushyira mu bikorwa ibyo byemezo, ko hakurikizwa ihame rya “Good faith” ariko iyo babikoze, bagishyira mu bikorwa uko byateganyijwe.13

11 IBIDEM, P.122. In many instances, such as for the functions performed by the tax administration in tax law, the tax administration stands in a position of supremacy in its relation with taxpayers and is acting in order to realize the collective interest of every citizen. 12 Carlo Romano, Advance Tax Rulings and Principles: Towards a European Tax Rulings, IBFD, 2020, pge 77, Advance tax rulings (also called advance, private or letter rulings) are legal instruments under which taxpayers (or their tax advisors) may obtain a more less binding statement from the tax authorities concerning the treatment of transaction or a series of contemplated future (and sometimes past) actions or transactions. Advance tax rulings are addressed to particular taxpayers upon request and explain how the tax administration will apply the law to a particular taxpayer or group of taxpayers in relation to a transaction, or a series of specified facts or transactions. They are usually referred to as “advance rulings”, since they are usually provided before the taxpayers enter into a transaction or arrangement, or (in certain jurisdictions) after the event but before a taxpayer files a tax return. Such rulings are tailor made for the taxpayer concerned because they take into account the factual situation of the taxpayer and are thus not directly applicable to other taxpayers. They may also provide a

determination of whether or how a general ruling applies to the facts and circumstances of a particular taxpayer. 13 IBIDEM, Pge 44 “The information given by the respective authority is legally not binding, but protected under the principle of good faith. This means that the taxpayer in general can trust the information, if it is not obviously illegal. In general, the applicant-taxpayer is not bound by the obtained advance tax ruling, which means that ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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357   [48] Urukiko rurasanga kuba icyemezo gisobanura amategeko arebana n’imisoro mbere y’isoreshwa ari icyemezo cy’ubutegetsi, kandi kikaba kigomba kubahirizwa n’Ubuyobozi bw’imisoro bwagifashe, byumvikanisha ko umusoreshwa ashobora gusaba ko gikurwaho mu buryo busanzwe bw’ibyemezo by’ubutegetsi cyangwa kuregera urukiko rubifitiye ububasha mu gihe atemeranya n’umurongo wafashwe na Komiseri Mukuru. [49] Ku birebana n’isobanurampamo rivugwa mu ngingo ya 96 y’Itegeko Nshinga rya Repubulika y’U Rwanda, umuhanga mu mategeko John M. Huels, yasobanuye ko isobanurampamo ry’amategeko rikorwa mu buryo bwihariye, rigakorwa n’ababifitiye ububasha bahabwa n’amategeko, hakanagaragazwa ibisobanuro by’itegeko ritumvikana neza. Abivuga muri ubu buryo: “[….] there is a special form of interpretation that officially and authoritatively resolves the meaning of a doubtful law. This is called "authentic interpretation" and may only be made by the legislator or one to whom he has entrusted the power to interpret the law authentically.14 [50] Mu rubanza RS/SPEC/00001/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 28/04/2017, Urukiko rushingiye ku kuba isobanurampamo ari ugusobanura amategeko bikozwe mu nzira zagenwe kandi bigakorwa n’ubifitiye ububasha, rwemeje ko isobanurampamo ritagereranywa n’isobanura ry’amategeko risanzwe. [51] Hashingiwe ku bisobanuro byose byatanzwe, Urukiko rurasanga isobanura ry’amategeko y’imisoro rikorwa na Komiseri Mukuru, ritandukanye n’isobanurampamo riri mu bubasha bw’urukiko rw’Ikirenga, bityo ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ikaba itanyuranyije n’ingingo ya 96 y’Itegeko Nshinga rya Repubulika y’U Rwanda ryo mu 2003 ryavuguruwe mu 2015.

he can choose not to do the transaction (but when he does, he has to do it as mentioned in the ruling request).” 14 John M. Huels, Classifying Authentic Interpretations of Canon Laws, The Jurist 72 (2012). Re. NDAYISABYE

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358   b. Kumenya niba ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha inyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’U Rwanda ryo mu 2003 ryavuguruwe mu 2015 [52] Ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04 Kamena 2003 ryavuguruwe mu 2015, igira iti abantu bose barareshya imbere y’amategeko. Itegeko ribarengera ku buryo bumwe. [53] Ingingo ya 7 y’Itangazo ry’Umuryango w’Abibumbye ku burenganzira bwa muntu, (Universal Declaration of Human Rights), ryo mu mwaka wa 1948, ivuga ko abantu bose bareshya imbere y’amategeko kandi barengerwa kimwe n’amategeko nta vangura iryo ari ryo ryose.15 Naho ingingo ya 26 y’Amasezerano Mpuzamahanga ku burenganzira Mbonezamubano n’ubwa Politiki (International Covenant on Civil and Political Rights, 1966) igateganya ko abantu bose bareshya imbere y’amatageko kandi barengerwa kimwe n’amategeko nta vangura iryo ari ryo ryose.16 [54] Hashingiwe kubiteganyijwe n’amasezerano mpuzamahanga avugwa mu gika kibanziriza iki, binahuye n’ibyo ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda iteganya, uburinganire imbere y’amategeko ni ihame ry’uko buri muntu agomba gufatwa kimwe n’undi n’amategeko, kandi abantu bose bagengwa n’amategeko amwe. Kubera izo mpamvu, amategeko agomba gutuma nta muntu ku giti cye cyangwa itsinda ry’abantu ritoneshwa cyangwa rivangurwa bikozwe na Leta.17 Kureshya imbere y’amategeko no

15 All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against discrimination in violation of this Declaration and against any incitement to such discrimination. 16 All persons are equal before the law and are entitled without any discrimination to equal protection of the law. In this respect, the law shall prohibit any discrimination and guarantee to all persons equal and effective protection against discrimination on any ground such as race, colour, language, religion, political or other opinion, national or social origin, property, birth or other status. 17 Equality before the law, (…) is the principle that each independent being must be treated equally by the law (…) and that all are subject to the same laws of justice (…). Therefore, the law must guarantee that no individual nor group of individuals be ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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359   kutavangura ariko ntibivuze ko gutandukanya abantu ubwabyo buri gihe ari ivangura. Nk’uko uru Rukiko rwabivuze,18 gutandukanya abantu cyangwa gushyiraho ibyiciro by’abantu bishobora kuba ngombwa bitewe n’ikigambiriwe, hari impamvu zumvikana zishingiye ku ntego ifite ireme (Legitimate or rational purpose). [55] Ibi byumvikanisha ko kuba Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro itegeko rimuha ububasha bwo gufata ibyemezo bisobanura amategeko y’imisoro, atari ukumushyira hejuru y’abasoreshwa kuko bombi batari mu cyiciro kimwe n’inshingano zabo imbere y’amategeko zikaba zidahuye. Ikindi ni uko ibyo urega avuga ko Komiseri Mukuru afata ibyemezo bisobanura amategeko mbere y’isoreshwa agamije kurengera gusa inyungu z’Ikigo ayobora bitandukanye n’ibisobanuro byatanzwe muri uru rubanza ku byerekeye ifatwa ry’ibyemezo byihariye n’ibyemezo rusange bisobanura amategeko y’imisoro mbere y’isoreshwa, kuko bifatwa hagamijwe gufasha abasoreshwa kumva neza amategeko y’imisoro, bityo bigatuma basora neza, bikanakumira imanza z’imisoro. [56] Kubera izo mpamvu zose rero, Urukiko rukaba rusanga ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha itanyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015. III. ICYEMEZO CY’URUKIKO [57] Rwemeje ko ikirego cyatanzwe na Me Ndayisabye Alexis nta shingiro gifite. [58] Rwemeje ko ingingo ya 9 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha itanyuranyije n’ingingo ya 15 n’iya 96 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015.

privileged or discriminated against by the government. See https://en.wikipedia.org/wiki/Equality_before_the_law. 18 Reba urubanza RS/SPEC/0001/16/CS rwaciwe ku wa 23/09/2016 n’urubanza RS/INCONST/SPEC 00001/2019/SC rwaciwe ku wa 29/11/2019. Re. NDAYISABYE

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360  

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361  

URUBANZA RUREBANA N’ITEGEKO RIGENA UBUBASHA BW’INKIKO

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362  

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363   Re. ASIIMWE [Rwanda URUKIKO RW’IKIRENGA – RS/INCONST/SPEC 00004/2020/SC (Ntezilyayo, P.J., Nyirinkwaya, Cyanzayire, Hitiyaremye na Rukundakuvuga, J.) 26 Werurwe 2021] Itegeko Nshinga – Ububasha bw’inkiko – Ubujurire – Ubujurire bwa kabiri – Ubutabera buboneye – Uburenganzira bwo kujurira ntayegayezwa ni ubujurire bwa mbere kandi nabwo bushobora gushyirwaho imbibe (limitations) hagamijwe intego ifite ireme – Uburenganzira bwo kujurira bushobora kugabanywa ku bujurire bwa kabiri, ariko bigakorwa hagaragazwa intego yemewe n’amategeko n’isano yumvikana ifitanye n’uburyo bwakoreshejwe. Itegeko nshinga –Ububasha bw’inkiko – Ingingo zinyuranyije n’itegeko nshinga – Ubujurire bwa kabiri mu manza z’inshinjabyaha – Ubutabera buboneye – Kuba uwaburanye ahakana icyaha aregwa ashobora kwemererwa ubujurire bwa kabiri hashingiwe ku gihano yahawe mu gihe nyamara uwaburanye yemera icyaha aregwa ubujurire bwe bwa kabiri butakirwa kandi aba yarafashije ubutabera, ibi bakaba ari ugusumbanya ababuranyi no kutabafata kimwe ndetse bikaba binyuranyije n’ihame ryo kureshya imbere y’amategeko. Incamake y’ikibazo: Asiimwe yatanze ikirego mu Rukiko rw’Ikirenga asaba kwemeza ko ingingo ya 52, igika cya 3 n’iya 46, igika cya 2 z’Itegeko n°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko zinyuranye n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda. Asobanura ko izo ngingo zibangamiye

ubutabera buboneye buteganywa n’Itegeko Nshinga kuko mu gihe urukiko rusuzuma ubujurire bwa kabiri rugarukira gusa mu kureba ko umuburanyi yatsinzwe ku mpamvu zimwe mu nkiko ebyiri zabanje ndetse no kuba yaremeyemo ibyo aregwa atemerewe gutanga ubujurire bwa kabiri. Uhagarariye Leta y’u Rwanda avuga ko izo ngingo zavuzwe haruguru zitanyuranye n’ingingo ya 29 y’Itegeko Nshinga kuko amategeko yateganyije izindi nzira z’ubujurire umuburanyi ashobora kwiyambaza mu gihe yaba asanga yararenganye. 363

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364   Urukiko rwakiriye ikirego cy’Urega gihabwa nimero maze ku munsi w’iburanisha hasuzumwa ikibazo kijyanye no kumenya niba kutakira ubujurire bwa kabiri hashingiwe ku kuba uwajuriye yaratsinzwe ku mpamvu zimwe mu nkiko zibanza bibangamiye uburenganzira ku butabera buboneye hamwe n’ikibazo cyo kumenya niba kutakira ubwo bujurire ku manza z’ababuranye bemera ibyo baregwa binyuranyije n’ihame ryo kureshya imbere y’amategeko riteganyijwe n’ingingo ya 15 y’Itegeko Nshinga, bityo bikaba binanyuranyije n’uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga. Ku kibazo cy’ingingo ya 52, igika cya gatatu, y’Itegeko n°30/2018 ryavuzwe haruguru iteganya kutakira ubujurire bwa kabiri hashingiwe ku kuba uwajuriye yaratsinzwe ku mpamvu zimwe mu nkiko zabanje, Urega avuga ko ituma uwarenganyijwe n’inkiko zo hasi iyo yiyambaje Urukiko rw’Ubujurire kugira ngo rukosore inenge zose zakozwe n’izo nkiko, rwiyambura ububasha ruvuga ko yatsinzwe ku mpamvu zimwe bigatuma rudasuzuma urubanza mu mizi kugira ngo rumenye niba harabaye kwica amategeko cyangwa kwirengagiza ibimenyetso, bikaba binyuranyije n’intego y’inzira y’ubujurire, bityo uwajuriye akaba yambuwe uburengazira ku butabera buboneye. Akomeza avuga ko iyo itegeko riteganya ko Urukiko rw’Ubujurire rutakira ubujurire bwa kabiri mu gihe uwajuriye yatsinzwe mu nkiko zibanza ku mpamvu zimwe, ariko rubanje gusuzuma

niba hatarabaye kwica amategeko no kwirengagiza ibimenyetso, uburenganzira bw’umuburanyi ku butabera buboneye bwari kuba bwubahirijwe. Asoza kuri iyi ngingo avuga ko kuba hari imanza zisubirwamo ku mpamvu z’akarengane, bisobanuye ko inkiko zibanziriza Urukiko Rukuru, n’Urukiko rw’Ubujurire zishobora gukora amakosa mu icibwa ry’imanza. Bityo, mu gihe cyose iyo ngingo ya 52, igika cya 3 y’Itegeko no 30/2018 ryavuzwe haruguru yakomeza gukoreshwa mu buryo Urukiko rw’Ubujurire ruyikoresha, umuburanyi wavukijwe uburenganzira bwo kuburana mu mizi kandi abizi neza ko yarenganyijwe ku rwego rwa mbere n’urwa kabiri, ashobora kubifata nko kwimakaza akarengane na ruswa mu butabera. Uhagarariye Leta y’u Rwanda avuga ko amategeko u Rwanda rugenderaho yemera ihame ry’ubujurire bumwe, ariko hanateganyijwe irengayobora ku manza zimwe zishobora kujuririrwa kabiri habanje gusuzumwa niba inkiko ebyiri ziri ku nzego zitandukanye zarafashe umwanzuro umwe zishingiye ku ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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365   mpamvu zimwe cyane cyane ko inkiko zizeweho gutanga ubutabera buboneye. Avuga kandi ko ku ngingo irebana n’ubutabera buboneye, Umushingamategeko yageneye uburenganzira ku buryo bungana abafitanye ikibazo. Ku ruhande rumwe hateganywa uburenganzira bwo kujurira k’uwatsinzwe n’urubanza, ku rundi ruhande uburenganzira bwo guhabwa ubutabera k’uwatsinze urubanza, bikaba aribyo bihura n’ibiteganywa n’ingingo ya 15 y’Itegeko Nshinga iteganya ko abantu bose bareshya imbere y’amategeko, itegeko ribarengera ku buryo bumwe. Asoza avuga ko igika cya 2 cy’ingingo ya 46 n’ igika cya 3 cy’ingingo ya 52 z’Itegeko no 30/2018 ryavuzwe haruguru bitanyuranye n’ingingo ya 29 y’Itegeko Nshinga. Ku kibazo kijyanye no kutakira ubujurire bwa kabiri ku manza z’ababuranye bemera ibyo baregwa, Urega avuga ko ibiteganywa n’igika cya 2 cy’ingingo ya 46 n’ igika cya 3 cy’ingingo ya 52 z’Itegeko no30/2018 ryavuzwe haruguru bizitira uwajuriye waburanye yemera icyaha mu nkiko zabanje, mu gihe uregwa waburanye ahakana icyaha we ubujurire bwe bwemerwa harebwe gusa niba yarahanishijwe igihano cy’igifungo cy’imyaka 15, agasanga iyo ngingo inyuranyije n’ihame ryo kureshya imbere y’amategeko rivugwa mu ngingo ya 15 y’Itegeko Nshinga. Agaragaza ko mu manza nshinjabyaha, igikwiye kumvikana neza, ari uko n’ubwo uwakoze icyaha aba yemeye icyaha mu nkiko zabanje, bidakwiye kumwambura uburenganzira bwo kujuririra

Urukiko rw’Ubujurire mu gihe asanga Inkiko zabanje zitaramuhaye igihano gikwiye. Asoza avuga ko kuba hari izindi nzira z’ubujurire zidasanzwe zateganyijwe harimo no gusubirishamo urubanza ku mpamvu z’akarengane, bidakemura ikibazo kuko n’ubundi iyo uwatsinzwe asubirishijemo urubanza ku mpamvu z’akarengane, yiyambaza Urukiko rutakiriye ubujurire, bikaba nta kizere cyo kurenganurwa aba afite. Uhagarariye Leta y’u Rwanda, avuga ko ingingo ya 52, igika cya 3 n’ingingo ya 46, igika cya 2 z’Itegeko n°30/2018 rigena ububasha bw’inkiko zitanyuranije n’ingingo ya 29 y’Itegeko Nshinga kuko n’ubwo ubujurire bwa kabiri butakirwa kubera ko uwajuriye yaburanye yemera mu nkiko zabanje, ariko amategeko ateganya uburyo aramutse yararenganyijwe yarenganurwa. Incamake y’icyemezo: 1. Ku mpamvu y’imigendekere myiza y’itangwa ry’ubutabera, umushingamategeko yateganyije ko kugira ngo ubujurire bwa Re. ASIIMWE

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366   kabiri bwakirwe, uwajuriye agomba kuba ataratsinzwe ku mpamvu zimwe, ibyo rero ntibimwambura uburenganzira ku butabera buboneye kuko aba yarahawe uburenganzira bwo kujuririra urubanza bwa mbere, kandi bukaba aribwo burenganzira ntayegayezwa adashobora kuvutswa, n’ubwo nabwo bushobora gushyirwaho imbibi (limitations) hagamijwe intego ifite ireme; 2. Kuba ikirego cy’umuburanyi kitakiriwe kuko yatsinzwe ku mpamvu zimwe ntibyatuma arengana kuko umushingamtegeko yateganyije inzira yo gushubirishamo urubanza ku mpamvu z’akarengane apfa gukurukiza ibihe biteganywa n’amategeko, bityo rero ingingo ya 46, igika cya 2 n’ingingo ya 52, igika cya 3 z¶,WHJHNRQÛU\RNXZDULJHQDXEXEDVKD bw’inkiko ntizinyuranyije n’ingingo ya 29 y’Itegeko Nshinga, icyakora LP\DQGLNLUH \¶LQJLQJR \D  \¶LU\R 7HJHNR \DNRVRUZD LJLND F\D  ntikijyane n’uduce twose tw’igika cya 2 cy’ingingo ya 52, ahubwo kikajyana JXVDQ¶DJDFHNDQ¶DND WZ¶LJLNDF\D LE\RQLQDNRE\DJHQGDNXELUHED LQJLQJR\DLJLNDF\DNLNDM\DQDJXVDQ¶DJDFHNDN¶LJLNDF\D 3. Kuba uwaburanye ahakana icyaha aregwa ashobora kwemererwa ubujurire bwa kabiri hashingiwe ku gihano yahawe mu gihe nyamara uwaburanye yemera icyaha aregwa ubujurire bwe bwa kabiri butakirwa kandi aba yarafashije ubutabera, ni ugusumbanya ababuranyi no kutabafata kimwe ndetse bikaba binyuranyije n’ihame ryo kureshya imbere

y’amategeko ULWHJDQ\LMZHPXQJLQJR\D\¶,WHJHNR1VKLQJD ELW\RUHURLJLFHF\ LJLND F\D  F\¶ingingo ya 52 n’igice cy’igika cya 2 cy’ingingo ya 46 z’Itegeko QÛ ULJHQD XEXEDVKD EZ¶LQNLNR ELUHEDQD QR NXWDNLUD XEXMXULUH EZD kabiri kubera ko uwajuriye yemeye ibyo aregwa binyuranyije n’ingingo ya  \¶,WHJHNR 1VKLQJD U\D 5HSXEXOLND \¶X 5ZDQGD ELNDED ELQDQ\XUDQ\LMH n’ingingo ya 29 y’Itegeko Nshinga. Ikirego kigamije gukuraho ingingo zinyuranyije n’Itegeko Nshinga gifite ishingiro kuri bimwe. Igika cya 2 cy’ingingo ya 46 n’igice cy’igika cya 3 cy’ingingo ya 52 ]¶,WHJHNRQÛU\RNXZDULJHQDXEXEDVKD EZ¶,QNLNRELUHEDQDQRNXWDNLUDXEXMXULUHEZDNDELUL³ku manza z’ababuranye bemera ibyo baregwa´ELQ\XUDQ\LMH Q¶LQJLQJR\D\¶,WHJHNR1VKLQJDU\D5HSXEXOLND\¶X5ZDQGD. Amategeko yashingiweho: ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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367   Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 15 n’iya 29 Amasezerano Mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki, ingingo ya 14, igika cya 1 n’icya 5; Itegeko NÛULJHQDXEXEDVKDEZ¶LQNLNRLQJLQJR\DLJLNDQ¶L\D 52, igika cya 3; Imanza zifashishijwe: RS/INCONST/SPEC 00003/2019/SC, Re Me Kabasinga rwaciwe n’Urukiko UZ¶,NLUHQJDNXZD2019. RS/REV/INJUST/CIV 0023/16/CS, Rutabayiro n’abandi v Mukakabano, rwaciwe n’urukiko rw’Ikirenga ku wa 27/09/2019; Kotak Mahindra Bank Pvt. Limited Vs Ambuj A. Kasliwal & Ors, Supreme Court of India, Civil Appellate Jurisdiction, Civil Appeal No. 538 of 2021, https://indiankanoon.org/doc/56200562/. Inyandiko z’abahanga: Serge Guinchard, Droit processuel : Droit commun et droit compare du procès equitable, 4ème Ed. Dalloz 2007, Page 420 The Right to Appeal as a Fundamental Right under International Acts and Jurisprudence, with Special Emphasis on Criminal Procedure. Acta Universitatis Danubius. Juridica, Vol 13, No 1 (2017), http://journals.univ- danubius.ro/index.php/juridica/article/view/3868/4027 Nuala Mole et Catharina Harby, Le droit à un procès equitable, Un guide sur ODPLVHHQRHXYUHGHO¶DUWLFOHGHOD&RQYHQWLRQHXURSpHQQHGHV Droits de O¶+RPPH&RQVHLOGHO¶(XURSHS Tarun Jain, Limitations on Second Appeal: The Law Revisited, 18

November 2010, http://legalperspectives.blogspot.com/2010/11/limitations-on- second-appeal-law.html; Sabodt Asthana, Second Appeal under Civil Procedure Code: Nature, Scope, Forum and Procedure, 4 January 2020, https://blog.ipleaders.in/second-appeal Kotak Mahindra Bank Pvt. Limited Vs Ambuj A. Kasliwal & Ors, Supreme Court of India, Civil Appellate Jurisdiction, Civil Appeal No. 538 of 2021 Re. ASIIMWE

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368   Urubanza I. IMITERERE Y’IKIBAZO [1] Asiimwe Frank yaregeye Urukiko rw’Ikirenga arusaba kwemeza ko ingingo ya 52, igika cya 3 n'iya 46, igika cya 2 z’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko zinyuranye n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y'u Rwanda, ikirego cye cyandikwa kuri NÛRS/INCONST/SPEC 00004/2020/SC. [2] Asobanura ko kuba mu gusuzuma ubujurire bwa kabiri, Urukiko rugarukira gusa ku kureba ko umuburanyi yatsinzwe mu Nkiko ebyiri zibanza ku mpamvu zimwe rudasuzumye niba izo mpamvu zikurikije amategeko bibangamiye uburenganzira ku butabera buboneye. Avuga kandi ko kuba uwaburanye yemera ibyo aregwa mu nkiko zibanza atemererwa ubujurire bwa kabiri nabyo bibangamiye ubutabera buboneye, agasobanura ko kwemera ibyo umuntu aregwa bitandukanye no kwemera imicire y’urubanza. [3] Uhagarariye Leta y’u Rwanda avuga ko ingingo ya 52, igika cya 3 n’iya 46, igika cya 2 z’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko zitanyuranye n’ingingo ya 29 y’Itegeko Nshinga iteganya ko: “Buri muntu wese afite uburenganzira ku butabera buboneye” kuko amategeko yateganyije izindi nzira z’ubujurire umuburanyi ashobora kwiyambaza mu gihe yaba asanga yararenganye. [4] Iburanisha ry’uru rubanza ryashyizwe ku wa 11/01/2021, kuri uwo munsi ntiryaba ryimurirwa ku wa 04/03/2021, uwo munsi iburanisha ribera mu ruhame, ababuranyi bose bitabye, Asiimwe Frank yunganiwe na Me Rwigema Vincent, Me Kabasinga Florida, Me GAKUNZI Musore Valéry na Me Munyentwali Charles, naho Leta y’u Rwanda ihagarariwe na Me Gahongayire Myriam. [5] Rushingiye ku myanzuro y’urega n’imiburanire ye n’abamwunganiye, Urukiko rusanga ibibazo bikwiye gusuzumwa ari ibi bikurikira: ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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369   Kumenya niba kutakira ubujurire bwa kabiri hashingiwe ku kuba uwajuriye yaratsinzwe ku mpamvu zimwe mu nkiko zibanza bibangamiye uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga; Kumenya niba kutakira ubujurire bwa kabiri ku manza z’ababuranye bemera ibyo baregwa binyuranyije n’ihame ryo kureshya imbere y’amategeko riteganyijwe n’ingingo ya 15 y’Itegeko Nshinga, bityo bikaba binanyuranyije n’uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA A. Kumenya niba kutakira ubujurire bwa kabiri hashingiwe ku kuba uwajuriye yaratsinzwe ku mpamvu zimwe mu nkiko zibanza bibangamiye uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga [6] Mu myanzuro Asiimwe Frank n’abunganizi be bashyikirije Urukiko QRPXPLEXUDQLUH\DEREDYXJDNRLQJLQJR\DLJLNDF\D\¶,WHJHNRQÛ 30/2018 ryavuzwe haruguru, ituma uwarenganyijwe n’inkiko zo hasi iyo yiyambaje Urukiko rw’Ubujurire kugira ngo rukosore inenge zose zakozwe n’izo nkiko, rwiyambura ububasha ruvuga ko yatsinzwe ku mpamvu zimwe. Basobanura ko uko kudasuzuma urubanza mu mizi kugira ngo rumenye niba harabaye kwica amategeko cyangwa kwirengagiza ibimenyetso, binyuranyije n’intego y’inzira y’ubujurire iteganyijwe mu ngingo za 150 na 157 z’Itegeko n° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize

y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. [7] Bashyigikira icyo gitekerezo bavuga ko kutakira ubujurire kuko umuburanyi yatsinzwe ku mpamvu zimwe, byambura uwajuriye uburenganzira ku butabera buboneye. Ihame ry’ubutabera buboneye EDULVREDQXUDPXEXU\REXELULEDVKLQJL\HNXUXEDQ]DQÛ56,1&216763(&  6& UZDFLZH Q¶8UXNLNR UZ¶,NLUHQJD  XEXWDEHUD EXERQH\H bushingiye ku migendekere, ni ukuvuga uruhererekane rw’ibigomba kubahirizwa mu migendekere y’urubanza hashingiwe ku mahame ateganywa n’amategeko; n’ubutabera buboneye bushingiye ku biteganywa n’itegeko. Re. ASIIMWE

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370   Ubu buryo bukaba bubuza ishyirwaho ry’amategeko cyangwa izindi ngamba zidashyira mu gaciro zibangamira uburenganzira bw’abaturage. [8] Basobanura ihame ry’uburenganzira ku butabera buboneye, banahereye ku rugero rw’urubanza East African Law Society v Attorney General of the Republic of Burundi & The Secretary General of the East African Community,1 bavuga ko urwo Rukiko rwashingiye ku kuba uwatanze ikirego yaravukijwe uburenganzira ku butabera buboneye, bityo bikaba binyuranyije n’ihame ryo kugendera ku mategeko riteganyijwe mu ngingo ya 6(d) na 7(2) y’Amasezerano ashyiraho Umuryango w’Ibihugu by’Afurika y’Iburasirazuba. [9] Bavuga kandi ko ubwo burenganzira bunashimangirwa n’ingingo ya 14 y’Amasezerano Mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki (International Covenant on Civil and Political Rights) iteganya ihame ryo guca urubanza rutabera. Basobanura ko ibiteganyijwe n’ingingo ya 46, igika cya 2 n’ ingingo ya 52, igika cya 3 ]¶,WHJHNR QÛ  U\DYX]ZH KDUXJXUX ELQ\XUDQ\LMH Q¶LU\R KDPH NXNR bishyiraho inzitizi zibuza umuburanyi warenganyijwe n’inkiko ebyiri, kujuririra urundi rukiko kugira ngo arenganurwe. [10] Basobanura kandi ko impamvu zimwe zitagomba kwitiranywa n’impamvu zimwe ziboneye, zifite ishingiro kandi zikurikije amategeko, izo mpamvu zikaba zidashobora kugaragazwa Urukiko rutinjiye mu mizi y’urubanza, cyane ko

mu nkiko zibanza akenshi umuburanyi ataba yunganiwe, bikumvikana ko mu Rukiko rw’Ubujurire aba abonye amahirwe yo gucukumbura ibimenyetso. Bavuga ko iyo Itegeko riteganya ko Urukiko rw’Ubujurire rutakira ubujurire bwa kabiri mu gihe uwajuriye yatsinzwe mu nkiko zibanza ku mpamvu zimwe, ariko rubanje gusuzuma niba hatarabaye kwica amategeko no kwirengagiza ibimenyetso, uburenganzira bw’umuburanyi ku butabera buboneye bwari kuba bwubahirijwe. [11] Bagaragaza ko mu gihe Urukiko rw’Ubujurire rutakiriye ubujurire kuko uwajuriye yatsinzwe ku mpamvu zimwe, n’iyo yasubirishamo urwo rubanza ku mpamvu z’akarengane mu Rukiko rw’Ubujurire ku manza zaciwe n’Urukiko Rukuru cyangwa mu Rukiko rw’Ikirenga, atarenganurwa

ϭEACJ, Reference No. 1 of 2014, delivered on 15 May 2015. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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371   kuko izo nkiko mu gusuzuma akarengane hasuzumwa gusa urubanza rwaciwe bwa nyuma harebwa niba mu kugera ku mwanzuro inkiko zabanje zarashingiye ku mpamvu zimwe nk’uko byemejwe mu rubanza RS/INJUST/RP 00002/2019/SC Ubushinjacyaha buburana na Habimana Innocent. [12] Basoza kuri iyo ngingo bavuga ko kuba hari imanza zisubirwamo ku mpamvu z’akarengane, bisobanuye ko inkiko zibanziriza Urukiko Rukuru, n’Urukiko rw’Ubujurire zishobora gukora amakosa mu icibwa ry’imanza. Basobanura ko mu gihe cyose iyi ngingo ya 52, igika cya 3 \¶,WHJHNRQÛU\DYX]ZHKDUXJXUX \DNRPH]DJXNRUHVKZD PXEXU\R Urukiko rw’Ubujurire ruyikoresha, umuburanyi wavukijwe uburenganzira bwo kuburana mu mizi kandi abizi neza ko yarenganyijwe ku rwego rwa mbere n’urwa kabiri, ashobora kubifata nko kwimakaza akarengane na ruswa mu butabera. [13] Me Gahongayire Myriam Uhagarariye Leta y’u Rwanda avuga ko amategeko u Rwanda rugenderaho yemera ihame ry’ubujurire bumwe, ariko hanateganyijwe irengayobora ku manza zimwe zishobora kujuririrwa kabiri

LQJLQJR\DQ¶L\D]¶,WHJHNRQƒU\RNXZDULJHQD ububasha bw’inkiko) habanje gusuzumwa niba inkiko ebyiri ziri ku nzego zitandukanye zarafashe umwanzuro umwe zishingiye ku mpamvu zimwe cyane cyane ko inkiko zizeweho gutanga ubutabera buboneye. [14] Avuga kandi ko ingingo ya 55 y’Itegeko No 30/2018 ryavuzwe haruguru iteganya impamvu zishobora gutuma urubanza rwaciwe ku rwego rwa nyuma rusubirwamo ku mpamvu z’akarengane, ko umuburanyi wakumva yarenganye ariko akazitirwa n’ingingo ya 46 n’iya 52 yakwitabaza iyo nzira. Yongeraho ko, nubwo byagaragaye ko imanza 3% mu zasubirishijwemo arizo zigaragaramo akarengane, iyo ngingo yashyizweho mu rwego rwo gufasha umuturage no kumurinda kuba yavutswa uburenganzira. [15] Avuga kandi ko ku ngingo irebana n’ubutabera buboneye, Umushingamategeko yageneye uburenganzira ku buryo bungana abafitanye ikibazo (urega n’uregwa). Ku ruhande rumwe hateganywa uburenganzira bwo kujurira k’uwatsinzwe n’urubanza, ku rundi ruhande uburenganzira bwo guhabwa ubutabera k’uwatsinze urubanza, kandi ko ibyo bihura Re. ASIIMWE

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372   n’ibiteganywa n’ingingo ya 15 y’Itegeko Nshinga iteganya ko “abantu bose bareshya imbere y’amategeko, itegeko ribarengera ku buryo bumwe.” Asoza avuga ko igika cya 2 cy’ingingo ya 46 n’ igika cya 3 cy’ingingo ya 52 z’Itegeko nÛ 30/2018 ryavuzwe haruguru bitanyuranye n’ingingo ya 29 y’Itegeko Nshinga.

UKO URUKIKO RUBIBONA [16] Urukiko rusanga mbere y’uko rusuzuma niba igika cya 2 cy’ingingo ya 46 n’igika cya 3 cy’ingingo ya 52 z’Itegeko nÛ 30/2018 ryavuzwe haruguru binyuranyije n’ingingo ya 29 y’Itegeko Nshinga ari ngombwa kubanza gusobanura ihame rirebana n’uburenganzira ku butabera buboneye, n’uburenganzira bwo kujurira. [17] Ingingo ya 29 y’Itegeko Nshinga iteganya ko “buri muntu wese afite uburenganzira ku butabera buboneye’’. Iyo ngingo ikaba igaragaza bimwe mu bigize uburenganzira ku butabera buboneye. Mu rubanza QÛ RS/INCONST/SPEC 00003/2019/SC,2 Urukiko rw’Ikirenga rwasobanuye uburenganzira ku butabera buboneye mu buryo bubiri nk’uko byagaragajwe mu gika cya 7 cy’uru rubanza. [18] Urukiko rusanga ingingo ya 14, igika cya 1 n’icya 5, y’Amasezerano Mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki (International Covenant on Civil and Political Rights) igaragaza uburenganzira bwo kuburanira imbere y’urukiko rubifitiye ububasha n’uburenganzira bwo kujurira nka bimwe mu bigize uburenganzira ku butabera buboneye. Uburenganzira bwo kujurira, abahanga mu mategeko babusobanura nk’uburenganzira buri muburanyi utishimiye icyemezo yafatiwe n’Urukiko, afite bwo gusaba mu Rukiko rwisumbuye guhindura cyangwa gukosora icyo cyemezo.3

2 RS/INCONST/SPEC 00003/2019/SC haburana Me Kabasinga Florida rwaciwe n’Urukiko rw’Ikirenga kuwa 4/12/2019, ku rupapuro rwa 4 n’urwa 5. 3 Serge Guinchard, Droit processuel: Droit commun et droit compare du procès equitable, 4ème Ed. Dalloz 2007, Page 420, Le droit d’accès à un tribunal est l’une des deux expressions du droit à un recours. Le droit au recours est le droit de toute personne de pouvoir contester une mesure prise à son encontre, devant une instance ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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373   [19] Undi muhanga witwa Vilard BYTYQI asobanura ko ihame ry’ubujurire rishingiye ku burenganzira bw’uregwa n’ubw’Ubushinjacyaha bwo guhabwa amahirwe yo kujuririra urubanza rwaciwe ku rwego rwa mbere kugira ngo hakosorwe amakosa ashobora kuba yarakozwe n’Urukiko rwaruciye. Uburenganzira bwo gutanga ubujurire buhamiriza ababuranyi ko ihame ryo kuburana ku nzego ebyiri rizubahirizwa.4 [20] Ikindi ni uko mu bisobanuro by’ igika cya 5 cy’ingingo ya 14 y’Amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki (International Covenant on Civil and Political Rights) havugwa ko umuntu wahamijwe icyaha cyaba icy’ubugome, igikomeye cyangwa cyoroheje, yemerewe gusaba Urukiko rwisumbuye k’urwafashe icyemezo kongera gusuzuma ibimenyetso n’amategeko byashingiweho. Hasobanurwa ariko ko ingingo yavuzwe haruguru idategeka ibihugu gushyiraho inzira nyinshi z’ubujurire, ko ariko mu gihe mu mategeko y’Igihugu hateganyijwe izindi nzira z’ubujurire, uwatsinzwe agomba kwemererwa kwiyambaza buri nzira mu buryo ayo mategeko abiteganya.5

investie d’un pouvoir de réformation de cette mesure et/ ou de réparation de ses conséquences dommageables. 4 The Right to Appeal as a Fundamental Right under International Acts and Jurisprudence, with Special Emphasis on Criminal Procedure. Acta Universitatis Danubius. Juridica, Vol 13, No 1 (2017), http://journals.univ- danubius.ro/index.php/juridica/article/view/3868/4027 - The notion of appeal refers to the right of the accused and the prosecutor (the prosecuting authority) to have the chance to appeal the judgement of the court of first instance, under the pretense of any eventual error undertaken by this level of trial. Therefore, the appeal plays the role of the instrument that fixes the eventual errors, which could have been done by the court of first instance. The right to submit the appeal guarantees the procedural parties that the principal of two instances will be respected. 5 Le paragraphe 5 de l’article 14 dispose que toute personne déclarée coupable d’une infraction a le droit de faire examiner par une juridiction supérieure la déclaration de culpabilité et la condamnation conformément à la loi, c’est à dire les modalités selon lesquelles le réexamen par une juridiction supérieure doit être effectué, ainsi que la détermination de la juridiction chargée de procéder au réexamen conformément au Pacte. Le Paragraphe 5 de l’article14 n’exige pas aux Etats parties qu’ils mettent en place plusieurs instances d’appel. Toutefois si le droit interne prévoit d’autres instances d’appel, le condamné doit pouvoir utiliser effectivement chacune d’entre elles. (Nations Unies, Pacte international relatif aux droits civils et politiques, Re. ASIIMWE

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374   [21] Abahanga mu mategeko nka Nuala Mole et Catharina Harby bavuga ko uburenganzira bwo kwiyambaza urukiko cyangwa kumvwa n’umucamanza atari ntakuka. Bagaragaza ko Urukiko rw’Umuryango w’Ubumwe bw’Ibihugu by’i Burayi mu rubanza Golder c. Royaume-Uni, rwasobanuye ko uburyo busanzwe bukoreshwa, bufatwa nk’igabanywa ryemewe ry’ubwo burenganzira ari ukuba inzira runaka y’ubujurire ishobora kwemerwa habanje gusuzumwa iyakirwa ryayo, ibi bigashingira ku mategeko ashyirwaho n’ibihugu.6 [22] Urwo Rukiko rwemeje na none ko ubwo burenganzira bushobora kugabanywa hashingiwe ku ngingo ya 6 (§ 1) y’Amasezerano y’Iburayi y’Uburenganzira bwa muntu kubera impamvu ebyiri zikurikira: a. Hagamijwe intego ifite ireme; b. Kugaragaza ko hari isano yumvikana hagati y’uburyo bwakoreshejwe n’intego igamijwe.7 [23] Abandi bahanga mu mategeko bakomeza bavuga ko uburenganzira ku bujurire bwa mbere bufatwa nk’uburenganzira bw’ibanze, amategeko y’ibihugu akagena uko bukoreshwa. Naho ubujurire bwa kabiri kimwe n’izindi nzira z’ubujurire biteganyijwe mu mategeko y’Igihugu bikorwa hashingiwe kubyo umuryango ukeneye, kandi Umushingamategeko akaba

Remarques générales No. 32, 23 aout 2007, http://hrlibrary.umn.edu/gencomm/french/f-gencom32.pdf) 6 Nuala Mole et Catharina Harby, Le droit à un procès equitable, Un guide sur la mise en oeuvre de l’article 6 de la Convention européenne des Droits de l’Homme, Conseil de l’Europe 2007, p.

43. Toutefois, le droit d’accès à un tribunal n’est pas absolu. La Cour a ajouté dans l’arrêt Golder c. Royaume-Uni que ce droit appelle, de par sa nature même, une réglementation émanant de l’Etat (qui peut varier dans le temps et dans l’espace en fonction des besoins et des ressources de la collectivité et des particuliers), laquelle ne doit en aucun cas porter atteinte à la substance dudit droit ni se heurter à d’autres droits consacrés par la Convention. Les juges de Strasbourg ont en outre précisé dans leur jurisprudence qu’une limitation du droit d’accès ne serait compatible avec l’article 6 qu’à la double condition de : a. poursuivre un but légitime; b. présenter un rapport raisonnable de proportionnalité entre les moyens employés et le but visé. 7 Ibidem. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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375   ashobora nabwo guteganya ibigomba kubahirizwa kugira ngo ubujurire bwakirwe.8 [24] Guteganya ibigomba kubahirizwa kugira ngo ubujurire bwakirwe, binagaragara mu rubanza rwaciwe n’Urukiko rw’Ikirenga rw’Ubuhinde haburana Kotak A. Mahindra Bank Pvt. Limited v Ambuj A. Kasliwal & Ors9, aho Urukiko rwavuze ko bisanzwe byemewe ko iyo uburenganzira bwo kujurira buteganyijwe n’Itegeko, mu gihe itanga ubwo burenganzira, Inteko Ishinga Amategeko ishobora guteganya ibigomba kubahirizwa kugirango ubwo burenganzira bukoreshwe, igihe cyose ibyo bigomba kubahirizwa bitabangamira ugomba kubikora ku buryo ahubwo biba imbogamizi zidafite ishingiro zimuvutsa ubwo burenganzira. [25] Urukiko rusanga Umushingamategeko wo mu Rwanda, nk’uko bimeze mu bindi bihugu, yarateganyije uburyo umuburanyi ashobora kujuririra urubanza mu rukiko ruri hejuru y’urwaruciye, anateganya mu ngingo ya 46 n’iya 52 y’Itegeko nÛ 30/2018 ryavuzwe haruguru, uburyo ubujurire bwa kabiri bushobora gutangwamo. Aha niho yateganyije, mu gika cya 2 cy’ingingo ya 46 n’igika cya 3 cy’ingingo ya 52 y’Itegeko ryavuzwe haruguru ko ubujurire bwa kabiri budashobora kwakirwa ku muburanyi watsinzwe mu nkiko zombi ku mpamvu zimwe. [26] Urukiko rusanga kuba, ku mpamvu y’imigendekere myiza y’itangwa ry’ubutabera, umushingamategeko yarateganyije ko kugira ngo ubujurire bwa kabiri bwakirwe, uwajuriye agomba kuba ataratsinzwe ku mpamvu zimwe, bitamwambura uburenganzira ku butabera buboneye kuko aba yarahawe uburenganzira bwo kujuririra urubanza bwa mbere, kandi bukaba aribwo burenganzira ntayegayezwa adashobora kuvutswa, n’ubwo

8 Tarun Jain, Limitations on Second Appeal: The Law Revisited, 18 November 2010, http://legalperspectives.blogspot.com/2010/11/limitations-on-second-appeal- law.html; Sabodt Asthana, Second Appeal under Civil Procedure Code: Nature, Scope, Forum and Procedure, 4 January 2020, https://blog.ipleaders.in/second-appeal/ 9 Kotak Mahindra Bank Pvt. Limited Vs Ambuj A. Kasliwal & Ors, Supreme Court of India, Civil Appellate Jurisdiction, Civil Appeal No. 538 of 2021, https://indiankanoon.org/doc/56200562/: “It is well settled that when a Statute confers a right of appeal, while granting the right, the Legislature can impose conditions for the exercise of such right, so long as the conditions are not so onerous as to amount to unreasonable restrictions, rendering the right almost illusory.” Re. ASIIMWE

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376   nabwo bushobora gushyirwaho imbibi (limitations) hagamijwe intego ifite ireme. [27] Ku kibazo cyo kuba nta yindi nzira yatuma umuburanyi arenganurwa igihe yatsinzwe ku mpamvu zimwe kandi inkiko zombi zaramurenganyije, Urukiko rusanga kuba Urukiko rw’Ubujurire rwanze kwakira ikirego cye bitamubuza gusaba ko rwa rubanza rwamurenganyije rwasubirwamo ku mpamvu z’akarengane; apfa kutarenza iminsi mirongo itatu kuva amenyeshejwe icyemezo cy’Urukiko rw’Ubujurire nk’uko uru Rukiko rwabitanzeho umurongo mu manza zinyuranye.10 [28]

Rushingiye kubisobanuro byatanzwe, Urukiko rusanga ingingo ya 46, igika cya 2 n’ingingo ya 52, igika cya 3 z’Itegeko nÛ30/2018 ryo kuwa 02/06/2018 rigena ububasha bw’inkiko zitanyuranyije n’ingingo ya 29 y’Itegeko Nshinga. [29] Urukiko rusanga ariko imyandikire y’ingingo ya 52 y’iryo Tegeko yakosorwa, igika cya 3 ntikijyane n’ uduce twose tw’igika cya 2 cy’ingingo ya 52, ahubwo kikajyana gusa n’agace ka 8 n’aka 9 tw’igika cya 2. Ni nako byagenda kandi ku bireba ingingo ya 46, igika cya 2 kikajyana gusa n’agace ka 6 k’igika cya 1. Koko rero, umucamanza ntakwiye kwirengagiza inenge zivugwa m’uduce kuva ku ka 2 kugeza ku ka 7 tw’ingingo ya 52, n’uduce kuva ku ka 1 kugeza ku ka 5 tw’ingingo ya 46, kabone n’ubwo umuburanyi yaba yaratsinwe mu nkiko zombi ku mpamvu zimwe. Kumenya niba kutakira ubujurire bwa kabiri ku manza z’ababuranye bemera ibyo baregwa binyuranyije n’ihame ryo kureshya imbere y’amategeko riteganyijwe n’ingingo ya 15 y’Itegeko Nshinga, bityo bikaba binanyuranyije n’uburenganzira ku butabera buboneye buteganywa n’ingingo ya 29 y’Itegeko Nshinga. [30] Ku birebana n’imanza nshinjabyaha, Asiimwe Frank n’abunganizi be bavuga ko uburenganzira bwo kujurira k’uwahamwe n’icyaha bushimangirwa n’ingingo ya 14 y’amasezerano mpuzamahanga yerekeye uburenganzira mu by’imbonezamubano no mu bya politiki (International

10 Urugero ni nko mu rubanza No. RS/REV/INJUST/CIV 0023/16/CS, rwaciwe ku wa 27/09/2019, mu gika cya 28. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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377   Convenant on Civil and Political Rights) u Rwanda rwashyizeho umukono. Bagasobanura ko ubundi ukwemera icyaha bigira inyungu k’uregwa mu buryo butandukanye nko kugabanya ingaruka zacyo k’uwagikorewe, kugabanya umwanya n’amafaranga agenda ku bikorwa by’iperereza n’iburanisha, by’umwihariko k’uwakoze icyaha bituma agabanyirizwa igihano nk’uko byanemejwe n’Urukiko rw’Ikirenga mu rubanza RPAA 0014/10/CS rwaciwe ku wa 25 Ukwakira 2013, Ubushinjacyaha bwaregagamo Dusabeyezu Damascène. [31] Bavuga ko igikwiye kumvikana neza mu manza nshinjabyaha, ari uko n’ubwo uwakoze icyaha aba yemeye icyaha mu nkiko zabanje, bidakwiye kumwambura uburenganzira bwo kujuririra Urukiko rw’Ubujurire mu gihe asanga Inkiko zabanje zitaramuhaye igihano gikwiye, ariko ko ibiteganywa n’igika cya 2 cy’ingingo ya 46 n’ igika cya 3 cy’ingingo ya 52 ]¶,WHJHNR QÛ U\DYX]ZH KDUXJXUX EL]LWLUD XZDMXUL\H ZDEXUDQ\H yemera icyaha mu nkiko zabanje, mu gihe uregwa waburanye ahakana icyaha we ubujurire bwe bwemerwa harebwe gusa niba yarahanishijwe LJLKDQR F\¶LJLIXQJR F\¶LP\DND  EDJDVDQJD L\R QJLQJR LQ\XUDQ\LMH Q¶LKDPH U\R NXUHVK\D LPEHUH \¶DPDWHJHNR ULYXJZD PX QJLQJR \D  y’Itegeko Nshinga. [32] Bakomeza basobanura ko abahanga mu mategeko bavuga ko intego nkuru yo kujurira mu manza nshinjabyaha ari ukugira ngo hatangwe ubutabera. Bikumvikana ko inzitizi iyo ariyo yose ivutsa

uwarenganyijwe uburenganzira bwo kujurira iba inyuranye n’amahame y’imitangire y’ubutabera. [33] Batanga ingero z’imanza zaciwe n’Urukiko rw’Ubujurire aho rwanze kwakira ubujurire kuko uwajuriye yaburanye yemera icyaha mu QNLNR ]DEDQMH ,]R PDQ]D QL L]L ]LNXULNLUD  XUXEDQ]D QÛ 53$$ 00147/2018/CA Ubushinjacyaha burega Munyurangabo Jean Paul wemeye icyaha cyo gusambanya umwana mu nzego zose, Urukiko rumuhanisha igihano cy’igifungo cya burundu y’umwihariko, ajurira mu Rukiko Rukuru rwemeza ko ubujurire bwe nta shingiro bufite maze anajuririye Urukiko rw’Ubujurire rwemeza ko ubujurire bwe butari mu bubasha bw’Urukiko kuko yatsinzwe kabiri ku mpDPYX ]LPZH %DJDUDJD]D Q¶XUXEDQ]D 53$$ 00166/2018/CA haregwa Habimana Cedrick, urubanza

RPAA 00168/2018/CA haregwa Bizumuremyi Thadée, urubanza

RPAA Re. ASIIMWE

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378   00069/2018/CA haregwa Ngezahoguhora Olivier n’urubanza RPAA 00167/2018/CA Ubushinjacyaha buregamo Museruka Fabrice. [34] %DVREDQXUDNRLQJLQJR\DLJLNDF\D\¶,WHJHNRQÛ  rigenga imiburanishirize y’imanza nshinjabyaha iteganya ko ibimenyetso byemeza icyaha bitangwa n’Ubushinjacyaha n’uregera indishyi. Bashimangira ko gushingira ku kwemera icyaha konyine k’uregwa, Urukiko rukanga kwakira ubujurire bwe byaba bibangamiye ihame ryo kutishinja. [35] Basoza bavuga ko kuba hari izindi nzira z’ubujurire zidasanzwe zateganyijwe harimo no gusubirishamo urubanza ku mpamvu z’akarengane, bidakemura ikibazo kuko n’ubundi iyo uwatsinzwe asubirishijemo urubanza ku mpamvu z’akarengane, yiyambaza Urukiko rutakiriye ubujurire, bikaba nta kizere cyo kurenganurwa aba afite. Banagaragaza ko icyo Umushingamategeko yari agamije mu gushyiraho ingingo ya 52, igika cya 3 n’iya 46, igikD F\D  ]¶,WHJHNR QÛ  NZDUL XNXJHQD XEXEDVKD hashingiwe ku ngano y’ikiburanwa cyangwa igihano cyatanzwe, akaba aribyo byagumaho. [36] Me Gahongayire Myriam, uhagarariye Leta y’u Rwanda, avuga ko ingingo \DLJLNDF\DQ¶LQJLQJR\DLJLNDF\D]¶,tegeko n°30/2018 rigena ububasha bw’inkiko zitanyuranije n’ingingo ya 29 y’Itegeko Nshinga kuko n’ubwo ubujurire bwa kabiri butakirwa kubera ko uwajuriye yaburanye yemera mu nkiko zabanje, ariko amategeko ateganya uburyo aramutse yararenganyijwe yarenganurwa.

UKO URUKIKO RUBIBONA [37] ,QJLQJR\DLJLNDF\D\¶,WHJHNRQÛU\DYX]ZHKDUXJXUX igira iti: “ubujurire bwa kabiri ntibushobora kwakirwa ku manza z’ababuranye bemera ibyo baregwa [….],” akaba ari nako biteganywa n’ingingo ya 46, igika cya 2 y’iryo Tegeko ku birebana n’iyakirwa ry’ubujurire bwa kabiri mu Rukiko Rukuru. [38] Ku kibazo kijyanye n’uburenganzira bwo kujurira mu manza nshinjabyaha, Urukiko rusanga nk’uko rwabisobanuye haruguru, uburenganzira bwo kujurira ntayegayezwa ari ubujurire bwa mbere, n’ubwo ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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379   nabwo bushobora gushyirwaho imbibe (limitations) hagamijwe intego ifite ireme. Ubwo burenganzira bushobora kugabanywa ku bujurire bwa kabiri, ariko bigakorwa hagaragazwa intego yemewe n’amategeko n’isano yumvikana ifitanye n’uburyo bwakoreshejwe nk’uko byemejwe n’Abacamanza bo mu Rukiko rw’Umuryango w’Ubumwe bw’Ibihugu by’I Burayi.11 [39] Urukiko rusanga mu manza nshinjabyaha, ingingo ya 52, igika cya 2 , agace ka 9 y’Itegeko QÛ ryavuzwe haruguru yemerera uregwa wahamijwe icyaha n’Urukiko Rukuru cyangwa Urukiko Rukuru rwa GiVLULNDUHDJDKDQLVKZDLJLIXQJRQLEXUDF\¶LP\DNDNXMXULUDPX5XNLNR rw’Ubujurire. [40] 8UXNLNR UXUDVDQJD DULNR LJLND F\D  F\¶LQJLQJR \D  \¶,WHJHNR QÛ12 rimaze kuvugwa, giteganya ko ubujurire bwa kabiri bw’ababuranye bemera ibyo baregwa budashobora kwakirwa, bikumvikana ko abaregwa bahamijwe icyaha kimwe bagahabwa igihano kimwe gituma bemererwa kujuririra Urukiko rw’Ubujurire, umwe waburanye ahakana ashobora kwemererwa kujurira hashingiwe gusa ku gihano yahawe, undi ubujurire bwe ntibwakirwe kuko yaburanye yemera, kandi nyamara aba yaranafashije ubutabera. Ibi byaba ari ugusumbanya ababuranyi no kutabafata kimwe, bikaba binyuranyije n’ihame ryo kureshya imbere y’amategeko ULWHJDQ\LMZHPXQJLQJR\D\¶,WHJHNR Nshinga. [41] Hashingiwe ku bisobanuro byatanzwe, Urukiko rusanga igice F\ LJLND F\D  F\¶ LQJLQJR \D  Q¶LJLFH F\¶LJLND F\D  F\¶LQJLQJR \D  ]¶,WHJHNR QÛ ULJHQD XEXEDVKD EZ¶LQNLNR ELUHEDQD QR NXWDNLUD ubujurire bwa kabiri kubera ko uwajuriye yemeye ibyo aregwa binyuranyije Q¶LQJLQJR\D\¶,tegeko Nshinga rya Repubulika y’u Rwanda, bityo bikaba ELQDQ\XUDQ\LMHQ¶LQJLQJR\D \¶,WHJHNR Nshinga.

11 ,ELE\DVREDQXZHPXELNDE\DQDE\¶XUXUXEDQ]D 12 Ibi ELQDUHED Q¶LJLND F\D  F\¶LQJLQJR \D  \¶,WHJHNR U\DYX]ZH KDUXJXUX NX bujurire bwa kabiri mu Rukiko Rukuru. Re. ASIIMWE

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380   III. ICYEMEZO CY’URUKIKO [42] Rwemeje ko ikirego cyatanzwe na Asiimwe Frank gifite ishingiro kuri bimwe. [43] Rwemeje ko igice cy’igika cya 2 cy’ingingo ya 46 n’igice cy’igika F\D  F\¶LQJLQJR \D  ]¶,WHJHNR U\R NX ZD QÛ ULJHQD ububasha bw’Inkiko birebana no kutakira ubujurire bwa kabiri “ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe” bitanyuranyije n’ingingo ya 29 y’Itegeko Nshinga rya Repubulika y’u Rwanda. Urukiko rurajya inama ariko ko ingingo ya 52 y’iryo Tegeko yakosorwa ku buryo ibiteganyijwe mu gika cya 3 cyayo bireba gusa uduce twa 8 na 9 tw’igika cya kabiri, ndetse n’igika cya 2 cy’ingingo ya 46 kikareba gusa agace ka 6 k’igika cya 1 cy’iyi ngingo. [44] Rwemeje ko igice cy’igika cya 2 cy’ingingo ya 46 n’igice cy’igika F\D  F\¶LQJLQJR \D  ]¶,WHJHNR QÛ U\R NX ZD ULJHQD ububasha bw’Inkiko birebana no kutakira ubujurire bwa kabiri “ku manza z’ababuranye bemera ibyo baregwa” binyuranyije n’ingingo ya 15 y’Itegeko Nshinga rya Repubulika y’u Rwanda, bikaba nta gaciro bifite hashingiwe ku biteganywa n’ingingo ya 3 y’Itegeko Nshinga. [45] Rutegetse ko uru rubanza rutangazwa mu Igazeti ya Leta ya Repubulika y’u Rwanda.

ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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381  

IKIREGO

GISABA

KUBUNGABUNGA

CYANGWA

GUKURAHO

IMBOGAMIZI

ZIBANGAMIYE INYUNGU RUSANGE

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382  

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383   ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA) [Rwanda URUKIKO RW’IKIRENGA – RS/PIL/SPEC 00001/2019/SC – Vol [2021] 1 RLR– (Ntezilyayo, P.J., Nyirinkwaya, Cyanzayire, Hitiyaremye na Rukundakuvuga., J.) 19 Kamena 2020] Amategeko agenga imiburanishirize y’imanza zihariye – Ikirego kigamije kurengera inyungu rusange – Uruhare rwa Leta mu birego birebana n’inyungu rusange – Ikirego kirebana n’inyungu rusange kigomba kuba kigamije ko hubahirizwa uburenganzira bw’abandi bantu aho kwita ku kibazo bwite cy’urega n’ubwo urega yaba afite inyungu ku kiregerwa, izo nyungu agomba kuba azisangiye n’abandi bantu. – Muri ibi birego Leta ihamagazwa mu rubanza gutanga ibitekerezo; ntihamagazwa nk’umuburanyi ushobora kugira ibyo iryozwa cyangwa ica urundi ruhande. Amategeko agenga imiburanishirize y’imanza zihariye – Ikirego kigamije kurengera inyungu rusange – Ibigize inyungu rusange – Inyungu rusange iba iyo hari igikorwa cyabaye cyangwa kitabaye kikavutsa abantu benshi uburenganzira bwabo cyangwa se kikabagiraho ingaruka mbi, gikosorwa hatanzwe ikirego mu rukiko rubifitiye ububasha. Incamake y’ikibazo: Association des Assureurs du Rwanda (muri uru rubanza rikaba riri bwitwe ASSAR) yatanze ikirego mu Rukiko rw’Ikirenga irega Leta y’u Rwanda (MIFOTRA) isaba gutegeka ko imbogamizi zose zituma hadashyirwaho umushahara fatizo (SMIG/Minimum Wage) mu Rwanda zikurwaho

kubera ko Itegeko N° 66/2018 ryo ku wa 30/08/2018 rigenga umurimo, mu ngingo ya 68 riteganya ko umushahara fatizo (SMIG/Guaranteed Minimum Wage) ushyirwaho n’Iteka rya Minisitiri ufite umurimo mu nshingano ze n’andi mategeko y’umurimo yaribanjirije yabiteganyaga ariko ko bitigeze bikorwa, ntihanasobanurwa impamvu yumvikana ituma bidakorwa. Isobanura ko isanga kuba umushahara fatizo utariho ari ikibazo kibangamiye inyungu rusange z’abanyarwanda kandi bikaba binyuranye n’ingingo ya 49 n’iya 121 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04/06/2003 ryavuguruwe mu mwaka wa 2015. 383

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384   Habanze gusuzumwa ikibazo kijyanye no kuba ASSAR yarareze Leta y’u Rwanda. Kuri iyi ingingo, ASSAR ivuga ko Leta igomba kuba umuburanyi muri uru rubanza kubera ko ikiregerwa ari ikibazo cy’inyungu rusange kandi ikaba ariyo ishinzwe kubungabunga imibereho y’abantu. Naho, Intumwa ya Leta ikavuga ko ubusanzwe muri bene ibi birego, Leta itazamo nk’umuburanyi ahubwo itanga ibitekerezo, ariko mu gihe Urukiko rwasanga Leta atari umuburanyi muri uru rubanza, rwakwifashisha ibitekerezo byayo. Inshuti y’Urukiko nayo ivuga ko ibirego birebana no kurengera inyungu rusange bitagomba kugira ubiregwa, bityo, Leta yafatwa nk’ije gutanga ibitekerezo. Nyuma yo gukemura ikibazo kijyanye no kumenya uburyo Leta ifatwa muri uru rubanza, iburanisha ryibanze gusa ku kibazo cyo kumenya niba iki ikirego gikwiye kwakirwa ngo gisuzumwe hakurikije ibiteganyijwe n’Itegeko. ASSAR, ivuga ko kuba kugeza ubu mu Rwanda nta mushahara fatizo uhari, ari ikibazo kibangamiye inyungu rusange z’abanyarwanda muri rusange ndetse by’umwihariko ku ruhande runini rw’igice cy’abanyarwanda aribo ibigo bikora umwuga wo gucuruza ubwishingizi kandi ko kubera ibura ry’akazi, umukozi ushaka akazi aba adafite ubushobozi bwo kumvikana n’umukoresha umushahara, ibyo bikamugiraho ingaruka mbi kuko ashobora guhabwa umushahara w’intica ntikize kuko nta mushahara fatizo uriho, iki akaba ari ikindi kigaragaza ko iki kibazo

kibangamiye inyungu rusange Intumwa ya Leta ivuga ko kuba Iteka rigena umushara fatizo (SMIG/Minimum Wage) ritarajyaho bitabangamiye inyungu rusange z’abanyarwanda kuko kugeza ubu nta cyuho kiri mu mategeko (legal vacuum) kubera ko mu rubanza rwaciye, Urukiko rw’Ikirenga rwantanze umurongo kuri iki kibazo aho rwagennye umushahara fatizo, Urukiko rw’Ikirenga rukaba rwarabishingiye ku kuba rufite ububasha bwo kwitwara nk’Umushingamategeko mu gihe nta tegeko rihari. Akomeza avuga ko amafaranga ya pansiyo atangwa hashingiwe ku Iteka rya Perezida Nº 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw'umubiri buturutse ku mpanuka zitewe n’ibinyabiziga riteganya amafaranga y’ubwiteganyirize bwa pansiyo n’ay’ibyago bikomoka ku kazi ahabwa uwiteganyirije atagombwa kujya munsi. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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385   Inshuti y’Urukiko ivuga ko kuvuga ko nta mushahara fatizo uriho mu Rwanda atari ukuri kuko kuva mu mwaka wa 2012, Urukiko rw’Ikirenga rwashyizeho umushahara fatizo ndetse no mu mwaka wa 2016 uravugururwa hashingiwe ku biciro biri ku isoko. Ku birebana n’inyigo yashyizwe ku mugereka w’ikirego, Urega avuga ko iyo inyigo igaragaza ko nta mushahara fatizo uhari, kuko MIFOTRA yakoresheje iyo nyigo ishaka gukemura ikibazo kijyanye n’umushahara fatizo kandi kandi ko mbere y’uko iregera Urukiko yari yaragerageje gushaka uburyo ikibazo kijyanye n’igenwa ry’umushahara fatizo cyakemuka ariko birananirana. Intumwa ya Leta ivuga ko urega atagaragaza inyigo yakoze n’abahanga igaragaza uburemere bw’ikibazo kuko inyigo yashize ku mugereka wayo itashingirwaho kuko ikorwa itari igamije kugaragaza uburemere bwo kutagira umushahara fatizo mu gihugu n’ingaruka byagira cyangwa ikintu gifatika yakoze kugira ngo ikibazo kijyanye no gushyiraho umushahara fatizo gikemuke. Kuruhande rw’Inshuti y’Urukiko, nayo ivuga ko raporo urega ashingiraho yakozwe na Minisiteri ifite umurimo mu nshingano zayo mu gihe iyo raporo itagaragaza uburemere bwo kuba nta mushahara fatizo uhari Incamake y’icyemezo: 1. Mu birego birebana n’inyungu rusange, Leta ihamagazwa mu rubanza gutanga ibitekerezo; ntihamagazwa nk’umuburanyi ushobora kugira ibyo iryozwa cyangwa ica urundi ruhande.

2. Ikirego kirebana n’inyungu rusange kigomba kuba kigamije ko hubahirizwa uburenganzira bw’abandi bantu aho kwita ku kibazo bwite cy’urega, n’ubwo urega yaba afite inyungu ku kiregerwa, izo nyungu agomba kuba azisangiye n’abandi bantu.

3. Inyungu rusange iba iyo hari igikorwa cyabaye cyangwa kitabaye kikavutsa abantu benshi uburenganzira bwabo cyangwa se kikabagiraho ingaruka mbi, gikosorwa hatanzwe ikirego mu rukiko rubifitiye ububasha.

4. Intego zibanzweho mu nyigo yashizwe ku mugereka w’ikirego ntabwo zigamije kugaragaza uburemere bwo kuba nta mushahara fatizo uriho, ahubwo zasuzumaga ibyashingirwaho hagenwa umushaharafatizo mu byiciro bitandukanye by’imirimo kandi ntinagaragaza ingaruka ziterwa no kutagira umushahara fatizo. Bityo kuba iyo inyigo itagaragaza ibyo byose, iba itujuje ibisabwa n’Itegeko ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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386   Ikirego nticyakiriwe. Amategeko yashingiweho: Itegeko Nshinga rya Repubulika y’u Rwanda ryo mu 2003 ryavuguruwe mu 2015, ingingo ya 49 n’iya 121. Itegeko N° 66/2018 ryo ku wa 30/08/2018 rigena umurimo mu Rwanda, ingingo ya 2 n’iya 3. Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 68 n’iya 80. Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’imirimo n’iz’ubutegetsi, ingingo ya 12. Itegeko Nº 005/2015 ryo kuwa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo, ingingo ya 27. Minimum wage-fixing machinery convention, 1928 n° 26” yashyizweho umukono mu mwaka wa 1976. Iteka rya Perezida 1Û  ryo ku wa 13/04/2018 ryongera amafaranga ya pansiyo n’ay’ibyago bikomoka ku kazi, ingingo ya 2. Iteka rya Perezida Nº 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw'umubiri buturutse ku mpanuka zitewe n’ibinyabiziga. Imanza zifashishijwe: Nyetera Jean Baptiste v. CORAR, RCAA 0202/07/CS rwaciwe n’Urukiko rw’Ikirenga kuwa 09/04/2009 SORAS AG Ltd v. Umuhoza Pacifique n’Abandi, RCAA 0049/14/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 25/11/2016 Canadian Council of Churches v. Canada (Minister of Employment and Immigration), [1992] 1 S.C.R. 236 Inyandiko z’Abahanga Albert Ruturi & Another v. Minister for finance and others, (2002) IK.LR 61 (Kenya) and Downtown Eastside Sex Workers United Against Violence Society v. Canada (Attorney General) 2012 SCC 45 (2012) 2 S.C.R 524. Something in which the public as a whole has a stake (…), Blacks Law Dictionary, Nineth Edition, p.

1350. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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387   Wadehra, Basant Lal. Public Interest Litigation: A Handbook, with Model PIL Formats. Universal Law Publishing, 2009, p.

46. A Study on the Establishment and the Determination of the Minimum Guarantee Wage (MGW/SMIG) per Occupational Categories, Last Version, July 2018. Urubanza I. IMITERERE Y’IKIBAZO [1] Association des Assureurs du Rwanda (ASSAR) yatanze ikirego mu Rukiko rw’Ikirenga irega Leta y’u Rwanda (MIFOTRA), isaba

gutegeka ko imbogamizi zose zituma hadashyirwaho umushahara fatizo (SMIG/Minimum Wage)1 mu Rwanda zikurwaho kuko isanga kuba utariho ari ikibazo kibangamiye inyungu rusange z’abanyarwanda. [2] ASSAR ivuga ko ingingo ya 22 y’Itegeko N° 66/2018 ryo ku wa 30/08/2018 rigena umurimo mu Rwanda mu gace kayo ka 27 isobanura icyo umushahara fatizo aricyo, ikavuga ko ari umushahara muto wemewe n’itegeko hashingiwe kuri buri cyiciro cy’umurimo, ko icyo gisobanuro cyenda gusa n’icyatanzwe n’Umuryango Mpuzamahanga wita ku murimo (International Labor Organization) aho wavuze ko umushahara fatizo (SMIG/Minimum Wage) ari amafaranga umukozi ahembwa yayakoreye mu gihe runaka, kandi ayo mafaranga akaba atagomba kugabanywa n’amasezerano ayo ariyo yose y’umurimo. [3] ASSAR inavuga ko Itegeko N° 66/2018 ryo ku wa 30/08/2018 rigenga umurimo, mu ngingo ya 68 riteganya ko umushahara fatizo (SMIG/Guaranteed Minimum Wage) ushyirwaho n’Iteka rya Minisitiri ufite umurimo mu nshingano ze, kandi ko n’andi mategeko y’umurimo yabanjirije iririho ubu, nk’ingingo ya 76 y’Itegeko N° 13/2009 ryo ku wa 27/05/2009 ndetse n’ingingo ya 83 y’Itegeko N° 51/2001 ryo ku wa 30/12/2001, nayo yateganyaga ko Minisiteri ifite umurimo mu nshingano zayo ariyo yari ifite

1 Salaire Minimum Interprofessionnel Guaranti 2 Ubundi n’ingingo ya 3y’Itegeko n° 66/2018 ryo ku wa 30/08/2018 rigenga umurimo ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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388   inshingano yo gushyiraho uwo mushahara fatizo, ariko ko bitigeze bikorwa ntihanasobanurwe impamvu yumvikana ituma bidakorwa. [4] ASSAR ivuga ko usibye n’Itegeko rigenga umurimo ku rwego rw’Igihugu riha Minisiteri ifite umurimo mu nshingano zayo ububasha bwo gushyiraho umushahara fatizo, hari n’amasezerano mpuzamahanga yitwa “Minimum wage-fixing machinery convention, 1928 n° 26” u Rwanda rwashyizeho umukono mu mwaka wa 1976 nayo ateganya mu ngingo yayo ya mbere ko ibihugu byiyemeje kuyashyiraho umukono byiyemeje kuyabungabunga kandi bigashyiraho umushahara fatizo hashingiwe ku byiciro by’imirimo biri muri ibyo bihugu. [5] ASSAR ikomeza isobanura ko kuba nta mushahara fatizo uriho mu Rwanda, kandi itegeko ribiteganya binyuranye n’ingingo ya 49 n’iya 121 z’Itegeko Nshinga rya Repubulika y’u Rwanda ryo ku wa 04/06/2003 ryavuguruwe mu mwaka wa 2015 iteganya ko umunyarwanda wese afite inshingano yo kubaha Itegeko Nshinga, ko kandi abayobozi babifite mu nshingano bashyira mu bikorwa amategeko bakoresheje amateka, isanga ari ikibazo gikomeye cy’inyungu rusange, ikaba ariyo mpamvu yahisemo gutanga ikirego mu Rukiko rw’Ikirenga isaba ko imbogamizi izo arizo zose ziriho zikurwaho, umushahara fatizo ugashyirwaho. [6] Urubanza rwaburanishijwe mu ruhame ku wa 19/05/2020, ASSAR ihagarariwe na Me Butare Emmanuel na Me Umugwaneza Claudine hari na Leta y’u Rwanda (MIFOTRA) ihagarariwe na

Me Kabibi Spéciose. [7] Nyuma yo gusuzuma ubusabe bw’Ishuri ry’Amategeko rya Kaminuza y’u Rwanda (School of Law) burebana no kuba Inshuti y’Urukiko (Amicus Curiae) muri uru rubanza, mu rwego rwo gutanga ibitekerezo, no kumva ko abahagaririye ASSAR n’uhagariye Leta y’u Rwanda bemera ko iryo shuri ryakwemererwa kuba Inshuti y’Urukiko kuko amategeko abiryemerera, Urukiko rwemeje ko iryo shuri ryujuje ibisabwa, bityo ubusabe bwaryo bukaba bwemewe. [8] Urukiko rwasuzumye kandi ikibazo kijyanye no kuba ASSAR yarareze Leta y’u Rwanda mu gihe ingingo ya 80, igika cya 4 y’ Itegeko 1ÛU\RNXZDULJHQJDXEXEDVKDEZ¶LQNLNRLYXJDJXVDNR muri izi manza, iburanisha rikorwa hari uhagarariye Leta. Kuri iyi ngingo, ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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389   Me Kabibi Spéciose avuga ko ubusanzwe muri bene ibi birego, Leta itazamo nk’umuburanyi ahubwo itanga ibitekerezo, ko ariko ashingiye ku buryo abahagarariye ASSAR basobanura ikirego, asanga basa nk’aho barega Leta, asaba Urukiko kutakira ikirego cya ASSAR, ko ariko mu gihe Urukiko rwasanga Leta atari umuburanyi muri uru rubanza, rwakwifashisha ibitekerezo byayo. [9] Me Butare Emmanuel we avuga ko impamvu Leta yazanywe muri uru rubanza ari ukubera ko ikiregerwa ari ikibazo kijyanye n’inyungu rusange, kandi Leta ikaba ariyo ishinzwe kubungabunga imibereho y’abantu, ko ari nayo mpamvu Umushingamategeko yateganyije ko muri bene izi manza, Leta igomba kuba ihagarariwe. Me Umugwaneza Claudine we asobanura ko kuba ikibazo cy’ishyirwaho ry’umushahara fatizo kireba MIFOTRA, Leta itari kuza mu rubanza gutanga ibitekerezo gusa kuko byari NXED ELQ\XUDQ\LMH Q¶LQJLQJR \D  \¶,WHJHNR 1Û  U\R NX ZD   U\HUHNH\H LPLEXUDQLVKLUL]H \¶LPDQ]D ]¶LPERQH]DPXEDQR iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. [10] Me Sebucensha Leonard uhagarariye Ishuri ry’Amatgeko yavuze ko ibirego birebana no kurengera inyungu rusange bitagomba kugira ubiregwa kuko bibaye bityo, byaba ari nko kugaragaza ko hari ugomba gusubiza uburenganzira bw’urega, ko ahubwo Leta yafatwa nk’ije gutanga ibitekerezo. [11] Nyuma yo kumva impande zose kuri iki kibazo, Urukiko rwariherereye rufata

icyemezo ko Leta iza muri uru rubanza gutanga ibitekerezo, ko itaza nk’umuburanyi ushobora kugira ibyo aryozwa cyangwa aca urundi ruhande. [12] Nyuma yo gukemura ikibazo cy’Ishuri ry’amategeko cyo kwemererwa kuba Inshuti y’Urukiko (Amicus curiae) n’ikijyanye no kumenya uburyo Leta ifatwa muri uru rubanza, Urukiko rwemeje ko iburanisha ryibanda gusa ku kibazo cyo kumenya niba ikirego cya ASSAR JLNZL\HNZDNLUZDQJRJLVX]XPZHKDNXULNLMHLELWHJDQ\LMZHQ¶LQJLQJR\D y’Itegeko No 30/2018 ryavuzwe haruguru.

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390   II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA

RYABYO [13] Rushingiye ku biteganyijwe n’ingingo ya 80 y’Itegeko No. 30/2018 ryavuzwe haruguru kandi rumaze kubona imyanzuro ya ASSAR no kubona ibitekerezo byayitanzweho n’uhagarariye Leta y’u Rwanda, Urukiko rurasanga ibibazo bigomba gusuzumwa ari ibi bikurikira: a. Kumenya niba ikirego cya ASSAR kigaragaza inyungu rusange zemewe iharanira n’aho ikomora mu mategeko ishingiro ry’uburenganzira iharanira b. Kumenya niba inyigo ASSAR yashyize ku mugereka w’ikirego cyayo yujuje ibiteganyijwe n’ingingo ya 80, igika cya 2 y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigenga ububasha bw’inkiko. Urukiko rugiye gusuzuma ibyo bibazo kimwe ku kindi. a. Kumenya niba ikirego cya ASSAR kigaragaza inyungu rusange zemewe iharanira n’aho ikomora mu mategeko ishingiro ry’uburenganzira iharanira [14] Me Kabibi Speciose, uhagarariye Leta y’u Rwanda, avuga ko n’ubwo bikwiye ko Iteka rigena umushara fatizo (SMIG/Minimum Wage) rijyaho kubera ko Itegeko ryabitegetse, kuba ritarajyaho bitabangamiye inyungu rusange z’abanyarwanda nk’uko ASSAR ishaka kubyumvikanisha kubera impamvu zikurikira:  Nta cyuho kiri mu mategeko (legal vacuum) bitewe no kuba uwo mushahara fatizo udahari kubera ko Urukiko rw’Ikirenga mu rubanza RCAA 0049/14/CS rwaciwe ku wa 25/11/2016, rwemeje ko umushahara fatizo ari amafaranga ibihumbi bitatu (3.000 Frw) ku munsi. Ibyo Urukiko rw’Ikirenga rukaba rwarabishingiye ku kuba rufite ububasha bwo kwitwara nk’Umushingamategeko mu gihe nta tegeko rihari.  Atanga urugero mu bijyanye no kugena indishyi zikomoka ku mpanuka n’ibindi, ko amafaranga 3.000 yemejwe ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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391   n’Urukiko rw’Ikirenga ashingirwaho n’ibigo by’ubwishingizi mu kugena indishyi.  Naho ku bijyanye na pansiyo, asobanura ko iyo babona amafaranga ya pansiyo ari munsi ya 13.000 Frw, azamurwa akajya kuri 13.000Frw kugira ngo hirindwe ko uri muri pansiyo ajya munsi y’umurongo w’ubukene. Ibyo bakaba babishingira ku Iteka rya Perezida Nº 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw'umubiri buturutse ku mpanuka zitewe n’ibinyabiziga riteganya ko amafaranga y’ubwiteganyirize bwa pansiyo n’ay’ibyago bikomoka ku kazi ahabwa uwiteganyirije adashobora kujya munsi y’ibihumbi cumi na bitatu (13.000 Frw) ku kwezi. [15] Me Kabibi Speciose yakomeje avuga ko ashingiye ku bisobanuro yatanze, asanga nta nyungu rusange zihungabanywa no kuba hatarajyaho Iteka rigena umushahara fatizo kuko ibishingirwaho mu kuwugena bihari. asobanura ko ubundi umushahara fatizo ujyaho ku bakozi bahembwa, hagamijwe ko abakozi badahembwa umushahara utuma bajya munsi y’umurongo w’ubukene. [16] Agaragaza ko ubushakashatsi ku bakora n’abashomeri (Labour Force Survey) bwakozwe mu mwaka wa 2018, bwagaragaje ko impuzandengo y’umushahara uhembwa abakora ku kwezi ari amafaranga 56.982 (Average monthly salary from paid employment) naho ubushakashatsi bwa “The Fifth Integrated Household Living Conditions Survey” (EICV5) ku mibereho y’ingo bwo bugaragaza ko hakenerwa byibura

amafaranga angana na 159.375 ku mwaka kugira ngo uyahembwa abe atari munsi y’umurongo w’ubukene. Ubu bushakashatsi bukaba bugaragaza ko mu Rwanda abakorera umushahara bahembwa amafaranga atari munsi y’umurongo w’ ubukene (poverty line). [17] Asoza avuga ko ashingiye kuri ibyo bisobanuro byose, asanga nta kibazo gifite ingaruka ku bantu muri rusange giterwa n’uko Iteka rigena umushahara fatizo ritarajyaho, ko ahubwo binagaragara neza ko imbaraga zo guciririkanya hagati y’abashaka akazi n’abagatanga (force of demand and supply) ubwazo zishyiriraho umushahara fatizo ujyanye n’akazi umuntu ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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392   yakoze kandi ujyanye n’igihe. Bityo akavuga ko kuba Iteka ritarajyaho atari ikibazo kibangamiye inyungu rusange z’abanyarwanda. [18] Me Umugwaneza Claudine avuga ko kuba kugeza ubu mu Rwanda nta mushahara fatizo uhari, ari ikibazo kibangamiye inyungu rusange z’abanyarwanda muri rusange ndetse by’umwihariko ku ruhande runini rw’igice cy’abanyarwanda aribo ibigo bikora umwuga wo gucuruza ubwishingizi. Akomeza avuga ko inyungu rusange zibangamiwe zigaragarira mu kuba Itegeko N° 66/2018 ryo ku wa 30/08/2018 rigenga umurimo mu Rwanda mu ngingo yaryo ya 68 riteganya ko umushahara fatizo ushyirwaho n’Iteka rya Minisitiri ufite umurimo mu nshingano ze, kandi Itegeko ry’umurimo rikaba rimaze guhinduka inshuro eshatu zose, ariko kugeza ubu umushahara fatizo ukaba utarashyirwaho. [19] Ku bijyanye n’ ingaruka zikomoka ku kuba nta mushahara fatizo uriho mu Rwanda, Me Umugwaneza Claudine avuga ko bibangamira mu buryo bukomeye inyungu rusange z’ibigo bitanga serivisi z’ubwishingizi, kuko kuba uwo mushahara kugeza ubu udahari, byatumye inkiko zitandukanye harimo n’Urukiko rw’Ikirenga, zigenda zishyiraho amafaranga ashingirwaho mu kugenera abaregera indishyi zikomoka ku mpanuka. [20] Atanga urugero ku rubanza

RCAA 0202/07/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 09/04/2009 hagati ya Nyetera Jean Baptiste na CORAR aho muri urwo rubanza, mu gika cya 78, Urukiko rw’Ikirenga rwemeje ko umushahara fatizo rwawugereranyiriza ku mafaranga 2.500 Frw ku munsi. Mu rundi rubanza RCAA 0049/14/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 25/11/2016 hagati ya SORAS AG Ltd na Umuhoza Pacifique, Izabayo Sylvie, Niyoyita Jacques, aho mu gika cya 27 n’icya 28 rwemeje ko kugeza ubu nta tegeko rishyiraho umushahara fatizo (SMIG), ariko ko hari imanza zagiye zicibwa zemeza amafaranga yafatwa nk’umushahara fatizo, ndetse narwo rwemeza ko hafatwa 3.000 Frw. [21] Asobanura kandi ko mu bigo by’ubwishingizi, abantu batanga imisanzu ikaba ari nayo ikurwamo amafaranga y’indishyi zihabwa abakoze impanuka zikomoka ku binyabiziga. Ibarwa ry’izo ndishyi rishingiye ku mafaranga yemejwe n’Urukiko rw’Ikirenga rikaba riteye ikibazo kuko ridafite aho rishingiye (base de calcul), ahubwo ashingiye ku bushishozi bw’Urukiko. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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393   [22] Akomeza avuga kandi ko no mu Itegeko Nº 005/2015 ryo ku wa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo mu ngingo ya 27 hateganyijwe ko amafaranga ya pansiyo y'izabukuru, ay'ubumuga cyangwa ay'imburagihe adashobora kujya munsi ya mirongo itanu ku ijana (50%) y'umushahara fatizo wose w'ukwezi ugenwa n’Iteka rya Minisitiri ufite umurimo mu nshingano ze. Akavuga ko ibyo byumvikanisha ko mu gihe cyose uwo mushahara utarajyaho bizagira ingaruka ku rwego rushinzwe gutanga amafaranga ya pansiyo, cyangwa se ku muntu ugenewe kuyahabwa kuko bitoroshye kumenya ingano yayo. [23] Me Butare Emmanuel yongeyeho ko Labor Force Survey (2018) uhagarariye Leta yashingiyeho mu bisobanuro bye, igaragaza ko abantu badafite akazi ari 15.2%, inagaragaza umubare w’abarangije kaminuza badafite akazi, ibyo bikumvikanisha ko kubera ibura ry’akazi, umukozi ushaka akazi aba adafite ubushobozi bwo kumvikana n’umukoresha umushahara, ibyo bikamugiraho ingaruka mbi kuko ashobora guhabwa umushahara w’intica ntikize kuko nta mushahara fatizo uriho, iki akaba ari ikindi kigaragaza ko iki kibazo kibangamiye inyungu rusange. [24] Mu izina ry’inshuti y’Urukiko (amicus curiae), Me Sebucensha Leonard avuga ko amasosiyeti y’ubucuruzi kimwe n’izindi sosiyeti ziharanira inyungu zayo n’iz’abanyamuryango bayo, ko asanga ikirego cya ASSAR kidaharanira inyungu rusange kuko abanyarwanda bose

badafite inyungu mu masosiyeti y’ubwishingizi. Yanavuze kandi ko ikirego kigamije inyungu rusange ari ikirego gitangwa mu rukiko rubifitiye ububasha kigamije kurengera inyungu z’abantu bose muri rusange, anatanga ingero z’uburyo inkiko zitandukanye zakemuye ikibazo kijyanye no kumenya ushobora kwemererwa gutanga ikirego cy’inyungu rusange.3 [25] Me Sebucensha Leonard avuga kandi ko n’ubwo Minisiteri y’umurimo yahawe inshingano yo gushyiraho umushahara fatizo, kuba kugeza ubu ritarashyirwaho bitari ukwica amategeko, harimo n’ingingo z’Itegeko nshinga zavuzwe na

ASSAR cyangwa amasezerano mpuzamahanga yasinywe n’u Rwanda kuko itegeko ritigeze rigena igihe

3 Albert Ruturi & Another v. Minister for finance and others, (2002) IK.L. R 61 (Kenya) and Downtown Eastside Sex Workers United Against Violence Society v. Canada (Attorney General) 2012 SCC 45(2012) 2 S.C.R 524 ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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394   ntarengawa iryo Teka rigomba kuba ryashyizweho kandi Leta itagomba kotswa igitutu kuko gushyiraho iryo Teka bisaba ibintu byinshi bigomba kwitonderwa. [26] Me Sebucensha Leonard avuga kandi ko ibyo ASSAR ivuga ko nta mushahara fatizo uriho mu Rwanda atari ukuri kuko kuva mu mwaka wa 2012, Urukiko rw’Ikirenga rwashyizeho umushahara fatizo ndetse no mu mwaka wa 2016 uravugururwa hashingiwe ku biciro biri ku isoko nk’uko bigaragara mu manza RCAA 0202/07/CS, RCAA 0003/11/CS, RSOCAA 0112/10/CS, RCAA 0049/14/CS.

UKO URUKIKO RUBIBONA [27] Ingingo ya 80 y’Itegeko 1Û 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko, iteganya ko “umuntu ku giti cye cyangwa urwego rwa Leta, umutwe wa Politiki, isosiyeti y’ubucuruzi, umuryango utegamiye kuri Leta n’ishyirahamwe bifite ubuzima gatozi ashobora gutanga ikirego gisaba kubungabunga cyangwa gukuraho imbogamizi zibangamiye inyungu rusange z’igihugu, umutungo kamere wacyo, abagituye cyangwa igice cyabo. Urega agomba kugaragaza mu mwanzuro we inyungu rusange zemewe aharanira (…). [28] Mu gusesengura ibikubiye mu gice cy’ingingo ya 80 yavuzwe haruguru, turasanga ari ngombwa kubanza kumenya icyo inyungu rusange zemewe bivuze kuko umushingamategeko atabisobanuye. Abahanga mu mategeko kimwe n'Inkiko basesenguye icyo kibazo bagaragaje ibisabwa kugira ngo ikirego gisaba kubungabunga cyangwa gukuraho imbogamizi zibangamiye inyungu rusange z’igihugu gishobore kwakirwa, bikaba aribyo bigomba gushingirwaho hasuzumwa niba ASSAR ihagarariye inyungu rusange zemewe muri uru rubanza. [29] Inyungu rusange yumvikana nk’ikintu abaturage muri rusange bafitemo inyungu.4 Muri urwo rwego kandi, umuhanga mu mategeko witwa Wadehra, Basant Lal. asobanura ko urubanza rurebana n’inyungu rusange ari

4 Something in which the public as a whole has a stake (…), Blacks Law Dictionary, Nineth Edition, p. 1350 ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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395   urubanza rugamije inyungu rusange. Ni urubanza rugamije guharanira uburenganzira bw’abantu benshi, bashobora kugera ku mamiliyoni, cyangwa gukosora igikorwa cyose kibi cyabangamiye abo bantu. Avuga kandi ko urubanza rurebana n’inyungu rusange rugomba gushingira ku mpamvu enye z’ingenzi: a. Kuba hari igikorwa cyabaye, kuba hari igikorwa kitabaye cyangwa imiterere y’ibintu uko biri; b. Icyo gikorwa kibi kikaba cyaratumye abantu benshi bavutswa uburenganzira bwabo cyangwa kikabagiraho ingaruka mbi; c. Uburenganzira buharanirwa hagamijwe ko bwubahirizwa cyangwa ko icyo gikorwa kibi gikosorwa, binyuze mu kirego cyatanzwe mu nkiko zibifitiye ububasha; d. N’umuntu ugamije inyungu z’abantu benshi cyangwa ishyirahamwe ry’abantu bahagarariye abagizweho ingaruka. [30] Avuga kandi ko ihame ntakuka rigenga urubanza rurebana n’inyungu rusange ari uko ruba rugamije ko hubahirizwa uburenganzira bw’abandi bantu aho kwita ku kibazo bwite cy’urega. N’ubwo urega yaba afite inyungu ku kiregerwa, izo nyungu agomba kuba azisangiye n’abandi bantu. Umwanzuro w’urubanza utanzwe ugomba kugirira inyungu igice kinini cy’abantu aho kuba itsinda ryabo.5

5 Wadehra, Basant Lal. Public Interest Litigation: A Handbook, with Model PIL Formats. Universal Law Publishing, 2009, pg 46, “Public interest litigation (or social action or class action litigation as it is various called) means a litigation which serves public interest. It is a litigation which vindicates a right of a large number of people, perhaps millions, or redresses a wrong done to them. For the existence of a public interest litigation, four conditions are necessary: Some action, inaction or state of affairs; Which causes the deprivation of a right of large number of people, or causes a large number of people to suffer a similar wrong; The right is sought to be enforced or the wrong redressed, through a petition to the appropriate courts; By a public spirited person or an association of person acting on behalf of those injured. In public interest litigation, the sine qua non is that it must be for the enforcement of rights of others not the individual grievances of the petitioner. Even if the petitioner is interested in the matter, it must be an interest which he/she shares with other members of the public. The relief, if granted must benefit large section of society not a handful of individuals. ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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396   [31] Urukiko rurasanga kandi ibivugwa n’umuhanga Wadehra, Basant Lal ku bijyanye n’impamvu z’ingezi zishingirwaho mu rubanza rurebana n’inyungu rusange ari nabyo byemejwe n’Urukiko rw’Ikirenga rwa Canada mu rubanza Canadian Council of Churches v. Canada (Minister of Employment and Immigration), [1992] 1 S.C.R. 236, aho urwo Rukiko rwemeje ko kwemera ko hari impamvu yo guha umuntu ububasha bw’umuburanyi urengera inyungu rusange, byaba bitewe n’uburemere bw’uburenganzira rusange cyangwa gushaka kubahiriza amahame y’Itegeko nshinga ryo muri 1982 (Constitution Act, 1982)6, rimwe na rimwe ntibivuga kwemerera bisesuye ubwo burenganzira abantu bose bifuza kugira icyo baregera. Hagomba kubaho gushyira mu gaciro mu kubahiriza uburenganzira bwo kuregera inkiko ndetse no kubungabunga umutungo wazo. Inkiko ntizigomba kuremererwa n’umutwaro w’ubwinshi butari ngombwa bw’imanza zidafite ishingiro cyangwa zidakenewe zitangwa n’amashyirahamwe abigiranye umutima mwiza ariko agamije gukurikirana ibibazo byayo bwite.7 [32] Ku birebana n’ikirego cya ASSAR, nk’uko bigaragara mu mwanzuro wayo no mu nyandiko ziri muri dosiye, ASSAR ni ishyirahamwe rifite ubuzima gatozi kandi nk’uko ingingo ya 4 mu gace ka 1, 2 n’aka 4 y’amategeko shingiro yaryo ibiteganya, ASSAR ifite intego yo guteza imbere umwuga w’ubwishingizi, kurengera inyungu z’abanyamuryango zifitanye isano n’umwuga wabo, guhagararira

abanyamuryango imbere y’inzego za Leta kimwe n’izindi nzego zarengerwamo inyungu rusange. [33] Urukiko rurasanga igikwiye kumvikana mu ngingo ya 4 imaze kuvugwa mu gika kibanziriza iki, ni uko ASSAR ari ishyirahamwe riharanira inyungu z’abanyamuryango bayo, aho kuba inyungu z’abanyarwanda muri rusange, ibyo kandi bikanashimangirwa n’ibivugwa na Me Umugwaneza Claudine uyiburanira aho yasobanuye ko kuba nta mushahara fatizo uhari bigira ingaruka zikomeye ku bigo bitanga serivisi z’ubwishingizi kuko byatumye inkiko ziwushyiraho zishingiye ku bushishozi bwazo, nta bipimo bifatika zishingiyeho, atanga ingero z’imanza zaciwe n’Urukiko rw’Ikirenga nk’urubanza RCAA 0202/07/CS rwaciwe n’Urukiko rw’Ikirenga ku wa

6 Canadian Council of Churches v. Canada (Minister of Employment and Immigration), [1992] 1 S.C.R. 236 (https://scc-csc.lexum.com/scc-csc/scc- csc/en/item/835/index.do) 7 Ibidem ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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397   09/04/2009 rwemeje ko umushahara fatizo ari 2.500 Frw n’urubanza RCAA 0049/14/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 25/11/2016 rwemeje ko umushahara fatizo ari 3.000 Frw. [34] Urukiko rusanga kandi na Banki Nkuru y’u Rwanda mu ibaruwa yandikiye MIFOTRA ku wa 14/11/2016 yarashimangiye ko kutagira umushahara fatizo bibangamiye ibigo by’ubwishingizi, aho yasobanuye ko kuba Minisitiri ufite umurimo mu nshingano ze atarashyiraho iteka rigena umushahara fatizo mu Rwanda bibangamiye ibigo by’ubwishingizi cyane cyane ku bijyanye no kwishyura indishyi zikomoka ku binyabiziga zitangwa hashingiwe ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCAA 0202/07/CS rwo ku wa 09/04/2009 rwemeje amafaranga 2500 ku munsi, ndetse n’izindi nkiko zigenda zigena amafaranga ari hejuru. [35] Ku byo Me Umugwaneza Claudine avuga y’uko ASSAR ihagarariye inyungu rusange z’abanyarwanda ashingiye ku kuba indishyi zikomoka ku mpanuka zatewe n’ibinyabiziga Ibigo by’ubwishingizi byishyura ziva mu misanzu yatanzwe n’abanyarwanda, Urukiko rurasanga ibi bisobanuro atanga ataribyo bigaragaza ko ihagarariye inyungu rusange zemewe, kuko nk’uko byasobanuwe n’Uhagarariye Leta y’u Rwanda kimwe n’Inshuti y’Urukiko, atari abanyarwanda bose bafite ibinyabiziga ku buryo batanga imisanzu mu bigo by’ubwishingizi, ahubwo ari igice gito cy’abanyarwanda cyane ko nta n’ikimenyetso ASSAR yatanze kigaragaza ko abishingiwe baba barayigejejeho ikibazo kirebana no kuba nta mushahara fatizo wagenwe n’Iteka rya Minisitiri ufite umurimo mu nshingano ze. [36] Ku bivugwa n’abahagarariye ASSAR ko kuba nta mushahara fatizo uriho bigira ingaruka ku rwego rushinzwe gutanga amafaranga ya pansiyo no ku muntu ugenewe kuyihabwa, hashingiwe ku ngingo ya 27 y’Itegeko8 Nº

8 Ingingo ya 7 y’ Itegeko Nº 005/2015 ryo kuwa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo iteganya ko ku muntu witeganyiriza uvugwa mu gika cya 2 cy’ingingo ya 5 y’iri tegeko, umushahara ubarirwaho umusanzu ntushobora kujya munsi y’umushahara fatizo kandi ntushobora kwiyongera birenze mirongo itatu ku ijana (30%) mu gihe cy’imyaka itatu (3). Ingingo ya 27 y’iryo Tegeko nayo ikavuga ko amafaranga ya pansiyo y'izabukuru, ay'ubumuga cyangwa ay'imburagihe ntashobora kujya munsi ya ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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398   005/2015 ryo ku wa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo, iteganya ko amafaranga ya pansiyo y’izabukuru, ay’ubumuga cyangwa ay’imburagihe agenwa hashingiwe ku mushahara fatizo, Urukiko rurasanga, uretse kubivuga mu magambo, ASSAR itagaragaza uko izo ngaruka ziteye bitewe n’uko nta mushahara fatizo washyizweho n’Iteka rya Minisitiri ufite umurimo mu nshingano ze. Ikindi kandi, n’iyo haba hari impungenge ko abafata pansiyo bashobora guhabwa amafaranga make kuko nta mushahara fatizo uriho wagena amafaranga atagibwa hasi, Urukiko rusanga icyo kibazo cyarakemuwe n’Iteka rya Perezida 1Û  ryo ku wa 13/04/2018 ryongera amafaranga ya pansiyo n’ay’ibyago bikomoka ku kazi atangwa n’Ikigo cy’ubwiteganyirize mu Rwanda, mu ngingo yaryo ya 2 aho ivuga ko amafaranga y’ubwiteganyirize bwa pansiyo n’ay’ibyago bikomoka ku kazi adashobora kujya PXQVL\¶LELKXPELFXPLQDELWDWX )UZ NX kwezi. [37] Ku byo ASSAR ivuga ko ikirego cyayo kigamije kurengera inyungu rusange kubera ko ishyirwaho ry’umushahara fatizo n’Iteka rya Minisitiri ufite umurimo mu nshingano biri mu rwego rwo kubahiriza Itegeko rigengamurimo n’amasezerano mpuzamahanga u Rwanda rwasinye, ndetse ko kutabyubahiriza binyuranyije n’Itegeko nshinga, Urukiko rurasanga koko LQJLQJR \D  \¶,WHJHNR 1o. 30/2018 ryavuzwe haruguru iteganya ko Minisitiri ufite umurimo mu nshingano ze agomba

gushyiraho iryo Teka, ariko nk’uko Inshuti y’Urukiko yabivuze, iryo Tegeko ntabwo rigena igihe ntarengwa ibyo bigomba kuba byakozwemo, kandi nk’uko bigaragara muri dosiye, hari imirimo MIFOTRA yakoze igamije gushyiraho iryo Teka kandi na ASSAR yagizemo uruhare.` [38] Dushingiye ku bisobanuro byatanzwe mu bika bibanziriza iki, Urukiko rurasanga mu kirego ASSAR yashyikirije uru Rukiko isaba gutegeka ko imbogamizi izo arizo zose zituma hatajyaho umushahara fatizo (SMIG/Minimum Wage) mu Rwanda zivaho, itagaragaza inyungu rusange ]HPHZHLKDUDQLUDQN¶XNRELWHJDQ\ZDQ¶LQJLQJR\D\¶,WHJHNR1Û ryavuzwe haruguru.

PLURQJRLWDQXNXLMDQD  \ XPXVKDKDUDIDWL]RZRVHZ XNZH]LXJHQZDQ¶,WHND rya Minisitiri ufite umurimo mu nshingano ze. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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399   b. Kumenya niba inyigo ASSAR yashyize ku mugereka w’ikirego cyayo yujuje ibiteganyijwe n’Ingingo ya 80, igika cya 2, y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigenga ububasha bw’inkiko [39] Me Kabibi Speciose avuga ko ikirego cya ASSAR kitagaragaza inyigo yakozwe n’abahanga igaragaza uburemere bw’ikibazo ivuga, uburyo ASSAR yagerageje kugikemura yifashishije inzego za Leta bikananirana, n’ingaruka kutacyitaho byateye. Akomeza avuga ko inyigo ASSAR yashyize ku mugereka w’ikirego cyayo ivuga ko yakozwe na Minisiteri y’abakozi ba Leta n’umurimo (MIFOTRA) ari umushinga w’inyigo ugaragaza imishahara iri ku isoko ijyanye n’inzego z’umurimo zitandukanye, practices zihari mu kugena umushahara fatizo n’umusaruro mbumbe w’imbere mu gihugu, umushahara fatizo mu kugabanya ubusumbane bw’inyungu, ubukene n’ibindi. Agaragaza ko iyo nyigo itashingirwaho kuko ikorwa itari igamije kugaragaza uburemere bwo kutagira umushahara fatizo mu gihugu n’ingaruka byagira. Asaba Urukiko kutakira ikirego cya ASSAR kuko kitubahirije ibiteganywa n’ingingo ya 80 igika cya 2 y¶,WHJHNRQÛU\DYX]ZH haruguru. [40] Me Kabibi Speciose avuga kandi ko ASSAR itagaragaza ikintu gifatika yakoze kugira ngo ikibazo kijyanye no gushyiraho umushahara fatizo gikemuke, ko iterekana niba hari ubushakashatsi yakoze ku kutagira umushahara fatizo, ngo igaragaze ingaruka byateye abanyarwanda n’icyatuma bikemuka,

asoza yongera gusaba Urukiko kutakira ikirego cyatanzwe na ASSAR kuko kitubahirije ibiteganywa n’Itegeko. [41] Mu kuvuguruza ibyavuzwe na Me Kabibi Speciose, Me Butare Emmanuel avuga ko inyigo yakozwe na Minisiteri ifite umurimo mu nshingano zayo igaragaza ko nta mushahara fatizo uhari, aho mu iriburiro hagaragara ikibazo gihari n’ibibazo biterwa no kuba nta mushahara fatizo, ko byumvikana ko MIFOTRA yakoresheje iyo nyigo ishaka gukemura ikibazo kijyanye n’umushahara fatizo. Asobanura ko yaba Leta y’u Rwanda ndetse n’Inshuti y’Urukiko bose bemera ko nta mushahara fatizo uhari, bakanavuga ko Minisiteri bireba ikibyigaho, ko ariko ushingiye ku gihe Itegeko ry’umurimo ryateganyirije ko hagomba gushyirwaho umushahara fatizo ntibikorwe, asanga MIFOTRA itarabihaye ubwihutire. [42] Mu kumwunganira, Me Umugwaneza Claudine avuga ko inyigo ijyanye n’umushahara fatizo yakozwe na Minisiteri y’abakozi ba Leta ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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400   n’umurimo ubwayo mu kwezi kwa 7/2018, kandi ko ku rupapuro rwa 33 rwayo hagaragara ko umushahara fatizo wagakwiye kuba amafaranga 1.400 ku munsi, banagaragaza akamaro ko kugira umushahara fatizo aho bavuga ko ari ukurandura ubukene n’ibindi bibazo bivugwa muri iyo nyigo, ko iyo nyigo igaragaza uburyo amategeko y’umurimo atandukanye yateganyaga ishyirwaho ry’umushahara fatizo n’uburyo n’icyo umaze mu iterambere ry’Igihugu n’abaturage muri rusange, akaba asanga iyo nyigo ihagije mu kugaragaza uburemere bw’ikibazo cy’uko nta mushahara fatizo uriho mu Rwanda. [43] Me Umugwaneza Claudine avuga kandi ko mbere y’uko ASSAR ifata icyemezo cyo gutanga ikirego mu Rukiko rw’Ikirenga, yari yaragerageje gushaka uburyo ikibazo kijyanye n’igenwa ry’umushahara fatizo cyakemuka ariko birananirana, ko ibyo bigaragazwa n’amabaruwa atandukanye yandikiwe Minisiteri ifite umurimo mu nshingano zayo, arimo ibaruwa Banki Nkuru y’u Rwanda nk’umugenzuzi w’ibigo by’ubwishingizi, yandikiye Minisitiri w’Abakozi ba Leta n’Umurimo ku wa 14/11/2016, imugaragariza ko kuba nta mushahara fatizo urashyirwaho (SMIG/MGW) kandi ari inshingano Minisiteri ayobora ihabwa n’Itegeko ry’umurimo bituma inkiko zishyiraho amafaranga ashingirwaho mu kugena indishyi zihabwa abagiriye ibyago mu mpanuka zatewe n’ibinyabiziga byishingiwe, bikaba bigira ingaruka zikomeye ku bigo bitanga serivisi z’ubwishingizi

mu Rwanda [44] Me Umugwaneza Claudine asobanura kandi ko Minisiteri y’abakozi ba Leta n’umurimo yasubije iyo baruwa ku wa 23/01/2017, aho mu gika cya 2 yavuze ko ishyirwaho ry’umushahara fatizo ritegereje ivugururwa ry’Itegeko Nº 13/2009 ryo ku wa 27/05/2009 ryagengaga umurimo mu Rwanda. Avuga ko n’ubwo iyo baruwa yatangaga icyizere, ariko Itegeko rigenga umurimo mu Rwanda ryatangajwe mu Igazeti ya Leta ku wa 30/08/2018, hakaba hashize igihe cy’umwaka n’ubundi ikibazo cy’umushahara fatizo kitarakemuka, kandi ingingo ya 68 y’iryo Tegeko iteganya ko Iteka rya Minisitiri ufite umurimo mu nshingano ze ariryo rigena umushahara fatizo. [45] Asobanura kandi ko hari indi baruwa yandikiwe MINECOFIN ku wa 05/06/2019, imenyeshwa MIFOTRA ndetse na MINIJUST aho ASSAR yongeye kugaragaza ikibazo gikomeye iterwa no kuba nta mushahara fatizo ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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401   uhari mu Rwanda. Bityo ko kuba ASSAR yaragerageje kugeza icyo kibazo mu nzego zitandukanye, ariko kugeza ubu kikaba kitarakemuka, ASSAR isanga Urukiko rw’Ikirenga arirwo rwakemura icyo kibazo. [46] Mu myanzuro yabo, Me Serugo Jean Baptiste na Me Sebucensha Leonard bavuga ko ASSAR ishingira kuri raporo yakozwe na Minisiteri ifite umurimo mu nshingano zayo mu gihe iyo raporo itagaragaza uburemere bwo kuba nta mushahara fatizo uhari, ko iyo raporo itakozwe mu rwego rwo kugaragaza ko nta mushahara fatizo uhari. Basobanura ko iyo raporo itafatwa nk’iyakozwe n’abahanga, banagaragaza ko kugira ngo bihure n’ibiteganywa Q¶LQJLQJR \D  \¶,WHJHNR 1Û  U\DYX]ZH KDUXJXUX Uaporo igomba gukorwa n’umuntu ufite ubumenyi mu kibazo kigomba kwigwa, bityo ko raporo yatanzwe na ASSAR itujuje ibisabwa mu ngingo ya 80 yavuzwe haruguru. [47] %DNRPHMHELEXWVDNRLQJLQJR\D\¶,WHJHNR1ÛU\DYX]ZH haruguru iteganya ko inyigo yomekwa ku mwanzuro w’urega mu birego bijyanye n’inyungu rusange hagaragazwa uko yagerageje gukemura ikibazo n’inzego za Leta zibishinzwe bikananirana. $KD EDYXJD NR DPDEDUXZD DWDQGXNDQ\H $66$5 \DWDQ]H QN¶LNLPHQ\HWVR cy’uburyo yagerageje gukemura ikibazo cy’igenwa ry’umushahara fatizo, atafatwa nk’ikimenyetso kibyemeza. Basobanura ko kuba Banki Nkuru y’u 5ZDQGD QN¶LVKLQ]ZH NXJHQ]XUD LELJR E\¶XEZLVKLQJL]L \DUDQGLNL\H MIFOTRA ku kibazo cyo gushyiraho umushahara fatizo, cyangwa kuba

ASSAR yarandikiye

MINECOFIN ikagenera kopi

MIFOTRA na MINIJUST, ataribyo bigaragaza ko ASSAR ubwayo yagerageje gukemura ikibazo cy’ishyirwaho ry’umushahara fatizo n’urwego rubishinzwe, arirwo MIFOTRA, bikananirana. Bahereye kuri ibyo basaba Urukiko kutakira ikirego cya ASSAR kuko cyitujuje ibisabwa n’amategeko.

UKO URUKIKO RUBIBONA [48] ,QJLQJR\D\¶,WHJHNR1ÛU\DYX]ZHKDUXJXUXLWHJDQ\DNR urega […...]. Agomba gushyira ku mugereka w’imyanzuro inyigo yakozwe Q¶DEDKDQJD LJDUDJD]D XEXUHPHUH EZ¶LNLED]R DYXJD XEXU\R yagerageje kugikemura yifashishije inzego za Leta bikananirana n’ingaruka kutabyitaho byagira. ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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402   113. Urukiko rusanga inyigo ivugwa muri iyi ngingo ifite ibice bine biyiranga Umushingamategeko yifuje ko bigomba kuyigaragaramo kugira ngo ikirego cyakirwe: a. Kuba yarakozwe n’umuhanga b. Kuba igaragaza uburemere bw’ikibazo urega avuga; c. Kugaragaza ko urega yagerageje gukemura ikibazo aregera yifashishije inzego za Leta bikananirana; d. Kugaragaza ingaruka kutabyitaho bifite cyangwa byagira ku nyungu rusange aharanira. [49] Urukiko rusanga kandi buri cyose mu bice bivugwa mu gika kibanziriza iki, gifite impamvu zumvikana cyashyiriweho, zigomba kubahirizwa n’utanga ikirego: a. Inyigo igomba gukorwa n’umuhanga. Ibi bivuze ko igikenewe atari inyigo iyo ari yo yose. Ni inyigo ahubwo ikozwe kinyamwuga, yakozwe n’umuntu ubifitemo ubuzobere, ishingiye ku makuru afite gihamya kandi igamije kumvikanisha koko ikibazo kiriho ngo kibonerwe igisubizo. b. Kuba agaragaza uburemere bw’ikibazo urega avuga. Ibi bivuze ko iyo nyandiko itagarukira ku kuvuga ikibazo gusa, ahubwo igomba kugaragaza mu buryo bwa gihanga uburemere gifite (ubunini bwacyo) ugereranyije n’inyungu rusange uwayiteguye ashaka kurengera. c. Kugaragaza ko urega yagerageje gukemura ikibazo aregera yifashishije inzego za Leta bikananirana. Ibi bisobanuye ko urega agaragaza uburyo we ubwe cyangwa abo ahagarariye bagerageje uko bashoboye ngo ikibazo gikemuke bifashishije inzego za Leta, nyamara bikananirana. d. Kugaragaza ingaruka kutabyitaho bifite cyangwa byagira. Ingaruka zivugwa aha si izo urega yibwira ko zabaho kuko ariko abitekereza gusa. Ahubwo zigomba gushingira ku isesengura ry’ibintu no ku ngero zifatika zerekana ko ibibazo ashaka gukemura bigira, ku rugero runaka, ingaruka mbi ku nyungu rusange urega agamije kurengera. ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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403   [50] Dosiye y’uru rubanza igaragaza ko inyigo ASSAR yashyize ku mugereka w’ikirego cyayo ivuga ko yakozwe na MIFOTRA, ariyo mu kwezi kwa Nyakanga 2018 ikaba isuzuma ishyirwaho n’igenwa ry’umushahara fatizo ku byiciro by’umurimo.9 Iyo nyigo ikaba yari igamije gukora ubushakashatsi ku rwego rw’Igihugu ku birebana no gushyiraho no kubara umushahara fatizo ku byiciro by’imirimo no gutegura umushinga w’iteka rya Minisitiri riteganya umushahara fatizo kuri buri cyiciro cy’umurimo cyagaragajwe. Hashingiwe ku ngero zitandukanye ndetse n’izihuriweho zerekana inzira zifashishwa mu kugena umushahara fatizo, intego ubwo bushakashatsi bwibanzeho zikaba ari izi zikurikira: i) Gukora ubushakashatsi bucukumbuye ku miterere y’imishahara mu mirimo itandukanye ku Isoko ry’Umurimo mu Rwanda hitabwa ku byiciro by’imirimo; ii) Gusesengura uburyo butandukanye bukoreshwa ubu mu kugena umushahara fatizo ku isi; iii) Gukora ubushakashatsi bugereranya umushahara fatizo n’ibindi bigereranyo bishingiye ku mushahara n’umusaruro nk’umusaruro mbumbe w’imbere mu gihugu ku muturage (GDP per capita), umusaruro mbumbe w’imbere mu gihugu ku mukozi iv) Gusesengura ingaruka z’umushahara fatizo ku isaranganya ry’umutungo, ku igabanuka ry’ubukene, ku busumbane bw’umutungo, ku nzego z’imirimo; v) Hashingiwe ku bizaba byagaragajwe n’ubushakashatsi ku mushahara fatizo, gutegura umushinga w’iteka rya Minisitiri rigena umushahara fatizo hakurikijwe ibyiciro by’imirimo mu Rwanda. [51] Mu gusesengura inyandiko yavuzwe haruguru ASSAR yashyikirije Urukiko, Urukiko rurasanga iyi nyandiko igaragara nk’inyandiko yari itararangira ngo itangazwe kuko ku mpapuro zayo zibanza, hari aho ibice

9 A Study on the Establishment and the Determination of the Minimum Guarantee Wage (MGW/SMIG) per Occupational Categories, Last Version, July 2018. ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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404   bimwe bitujujwe aribyo, Disclaimer, Inquiries, Acknowledgments, Abstract, ibi bikaba byafatwa y’uko iyi nyigo yari ikiri umushinga nk’uko uhagarariye Leta abivuga. Ikindi ni uko iyi nyigo igaragaza ku rupapuro rwayo rwa mbere amagambo ‘Minisiteri y’Abakozi ba Leta n’Umurimo’, Ministry of Public Service and Labor’. Me Butare Emmanuel asubiza ikibazo cyo kumenya umuhanga wakoze iyi nyigo, yavuze ko ari MIFOTRA, ibi Urukiko rukaba rubona bidahagije kugira ngo rwemeze ko inyigo yakozwe n’umuhanga uteganyijwe n’ingingo ya 80 y’Itegeko No. 30/2018. [52] Urukiko rurasanga kandi intego zibanzweho mu nyigo yavuzwe haruguru zitari zigamije kugaragaza uburemere bwo kuba nta mushahara fatizo uriho mu Rwanda, ahubwo zasuzumaga ibyashingirwaho hagenwa umushaharafatizo mu byiciro bitandukanye by’imirimo. Iyo nyigo kandi ntinagaragaza ingaruka ziterwa no kutagira umushahara fatizo haba muri rusange, cyangwa by’umwihariko ku bigo by’ubwishingizi, kuko aribyo ASSAR ivuga ko aricyo gice cy’abaturage iharanira inyungu zacyo. Nk’uko Urukiko rwabigaragaje mu bika bibanza, ASSAR ivuga gusa ko kuba nta mushahara fatizo uriho bituma hakoreshwa uwashyizweho n’Urukiko rw’Ikirenga, bikayitera igihombo, ariko ntisobanure uko icyo gihombo giteye, ingano yacyo n’ingaruka kigira kuri ibyo bigo. Iyo ijya gukoresha inyigo kuri icyo kibazo, byashoboraga kwereka Urukiko uburemere bwacyo ndetse n’impamvu

kigomba gukemurwa kugirango kitabagamira inyungu z’igice cy’abaturage (i.e. ibigo by’ubwishingizi) ASSAR iharanira ndetse n’abaturage muri rusange cyane cyane abafata ubwishingizi muri ibyo bigo. Kuba rero inyigo yatanzwe na ASSAR itagaragaza ibyo byose, turasanga itujuje ibisabwa n’ingingo ya 80 y’Itegeko No. 30/2018 ryavuzwe haruguru. [53] Ku birebana n’ibyakozwe na ASSAR mu gukemura ikibazo cyo kutagira umushahara fatizo yifashishije inzego za Leta bikananirana, dosiye y’urubanza yerekana ko mbere yuko Itegeko No. 66/2018 rigenga umurimo ritangazwa, Banki Nkuru y’u Rwanda yandikiye MIFOTRA ibaruwa yo ku wa 14/11/2016 ivuga ko kutagira umushahara fatizo bibangamiye ibigo by’ubwishingizi, kuko indishyi zikomoka ku mpanuka zatewe n’ibinyabiziga zitangwa hashingiwe ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCAA 0202/07/CS rwo ku wa 09/04/2009 rwemeje amafaranga 2500 ku munsi, ndetse n’izindi nkiko zigenda zigena amafaranga ari hejuru. Mu ibaruwa yo ku wa 23/01/2017, MIFOTRA yasubije Banki Nkuru y’u Rwanda iyimenyesha ko ishyirwaho ry’Iteka rigena umushahara fatizo ritegereje isohoka ry’Itegeko ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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405   rishya rigenga umurimo risimbura Itegeko No. 13/2009 ry ku wa 27/05/2009. Itegeko No. 66/2018 ryo ku wa 30/08/2018 rigenga umurimo mu Rwanda ryatangajwe ku itariki ya 06/09/2018, ariko mbere y’aho, ku wa 27/07/2018, MIFOTRA yari yandikiye ASSAR n’ibigo by’ubwishingizi ibitumira mu nama ngwishwanama ku mushinga w’Iteka rya Minisitiri rishyiraho umushahara fatizo, iyo nama yagombaga kuba ku wa 06/08/2018. Nyuma y’aho, ku itariki ya 29/08/2018, Umuyobozi wa ASSAR yandikiye MIFOTRA avuga ko ashingiye ku nama ngishwanama bakoranye na MIFOTRA kuwa 06/08/2018, ashimira Minisitiri ufite umurimo mu nshingano ze kuba yarabagejejeho umushinga w’Iteka rigena umushahara fatizo, asaba ko muri iryo Teka hagira ibintu bimwe byajya ku mugereka waryo aribyo: ibyiciro by’imirimo hakurikijwe ibikorwa mbonezabukungu; umushahara fatizo kuri buri kiciro; umubare w’iminsi y’akazi mu kwezi; abakozi bakora mu rwego rw’imirimo yanditse ariko batarebwa n’Iteka rya Minisitiri. [54] Bigaragara kandi ko ku wa 05/06/2019, Umuyobozi wa ASSAR yandikiye MINECOFIN ibaruwa ayigezaho umushinga w’Itegeko ryerekeye indishyi zikomoka ku mpanuka ziterwa n’ibinyabiziga, anavuga ko imwe mu mbogamizi ibigo bitanga serivisi z’ubwishingizi bihura nazo ari izamuka ry’indishyi zigenwa mu bushishozi bw’Urukiko kuko nta mushahara fatizo uriho. [55] Urukiko rurasanga isesengura ry’ amabaruwa yavuzwe mu bika bibanziriza

iki, rigaragaza ko mbere y’itangazwa ry’Itegeko rishya rigenga umurimo mu Rwanda, nta kigaragaza ko ASSAR hari icyo yakoze ubwayo ngo igeze kuri MIFOTRA, nk’urwego rushinzwe gushyiraho Iteka rigena umushahara fatizo, ikibazo cyo kuba uwo mushahara fatizo utariho n’ingaruka cyagira. Nyuma y’uko Itegeko rishya ritangarijwe, ibaruwa ASSAR yandikiye MIFOTRA ku wa 29/8/2018 yari iyo kuyishimira ko yayigejejeho umushinga w’Iteka rya Minisitiri rishyiraho umushahara fatizo inatanga ibitekerezo kubyashyirwa ku mugereka w’iryo Teka. [56] Rushingiye kubyavuzwe mu bika bibanza, Urukiko rurasanga usibye ibaruwa imwe ASSAR yandikiye MIFOTRA ku wa 27/7/2018 iyishimira ko yayoherereje umushinga w’Iteka rya Minisitiri rigena umushahara fatizo ikanatanga ibyo yifuzaga ko byashyirwa ku mugereka w’iryo Teka, nta yindi baruwa yagejeje kuri MIFOTRA yerekeye ishyirwaho ASSOCIATION DES ASSUREURS DU RWANDA (ASSAR) v. LETA Y’U RWANDA (MIFOTRA)

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406   ry’umushahara fatizo. Mu gusobanura ko ASSAR yagize icyo ikora kugirango ikibazo cy’umushahara fatizo gikemuke bikananira, ASSAR ihera ku ibaruwa yanditswe na Banki Nkuru y’u Rwanda ku wa 14/11/2016, ngo kuko ariyo ishinzwe kugenzura ibigo by’ubwishingizi. Aha Urukiko rurasanga icyo gisobanuro kidahagije kuko Banki Nkuru y’u Rwanda atariyo mu buranyi muri uru rubanza usabwa kugaragaza icyo yakoze kugirango ikibazo gikemuke. Ni muri urwo rwego kandi ASSAR itakwitwaza ibaruwa yandikiye MINECOFIN ku wa 05/06/2019 kuko, usibye n’uko iyo baruwa itasabaga

MINECOFIN ishyirwaho ry’umushahara fatizo, ahubwo yayoherereza imishinga y’amategeko yerekeye indishyi z’imvune z’umubiri, nta cyayibuzaga kwandikira Minisiteri ibishinzwe ariyo MIFOTRA. [57] Urukiko rurasanga MIFOTRA yaratangiye gahunda yo gushyiraho Iteka rya Minisitiri rigena umushahara fatizo kandi ASSAR ikaba yarabimenyeshejwe ikanatanga ibitekerezo byayo, bityo ikaba itabona aho ihera ivuga ko MIFOTRA ntacyo yakoze cyangwa itahaye iki kibazo ubwihutirwe, cyane cyane ko n’Itegeko No.66/2018 rigenga umurimo ritigeze riteganya igihe ntarengwa iryo Teka rigomba kuba ryagiyeho. [58] Rushingiye ku bisobanuro byatanzwe haruguru, Urukiko rurasanga kuba mu gihe cyo gutanga ikirego gisaba kubungabunga cyangwa gukuraho imbogamizi ASSAR ivuga ko zibangamiye inyungu rusange, itarashoboye kugaragaza inyungu rusange zemewe iharanira, kandi ikaba itaratanze inyigo yakozwe n’umuhanga igaragaza uburemere bwo kuba nta mushahara fatizo uhari, icyo yabikozeho igamije gushaka uburyo icyo kibazo cyakemuka bikananirana n’ingaruka cyateye ku banyarwanda muri rusange, no ku bigo bw’ubwishingizi by’umwihariko, ikirego cyayo kitagomba kwakirwa kubera ko kitujuje ibiteganywa n’itegeko. III. ICYEMEZO CY’URUKIKO [59] Rwemeje ko ikirego cyatanzwe na Association des Assureurs du Rwanda (ASSAR) kitakiriwe kubera ko kitujuje ibiteganywa n’amategeko.

ICYEGERANYO CY’IBYEMEZO BY’INKIKO

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