BHARAT V RRA

# BHARAT V RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-07-01 - Case/document no.: RCOMAA 00023/2021/CA - Collection: Court of Appeal

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BHARAT HEAVY ELECTRICAL Ltd vs. RWANDA REVENU AUTHORITY/RRA [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00023/2021/CA (Nyirandabaruta, P.J., Kaliwabo na Kanyange, J.) 28 Mutarama 2022 ] Amategeko agenga imisoro itaziguye ku musaruro – umusoro – Nta mpamvu umusoreshwa yakwanga kwishyura imisoro mu gihe bigaragara ko yawuciwe mu buryo bukurikije amategeko. Incamake y’ ikibazo: MININFRA yakoranye amasezerano na sosiyete ebyiri zitandukanye, imwe ni M/S Bharat Heavy Electrical (BHEL India), iyindi ni MS Angelique International Ltd yo kubaka urugomero rwa Nyabarongo, buri ruhande rukaba rwari rufite ibyo rugomba gukora. BHEL India yashinze sosiyete mu Rwanda yitwa Bharat Heavy Electrical Ltd (BHEL Rwanda), inahabwa TIN kugira ngo ikurikirane ibikorwa by’iryo soko, iyo sosiyete itangira gukora hamwe no kwishyura imisoro. Nyuma yaho, RRA yaciye sosiyete BHEL Ltd India umusoro ungana na 1.360.512.384Frw harimo n’ibihano, muri uwo musoro yemererwa gusubizwa TVA ingana na 606.452.873 Frw. Yajuririye Komiseri Mukuru wa RRA, ivuga ko itishimiye umusoro ku nyungu yaciwe. BHEL Ltd Rwanda yatanze ikirego mu Rukiko rw’Ubucuruzi irega RRA na MININFRA, ivuga ko Bharat Heavy Electrical Ltd (Rwanda) itandukanye na Bharat Heavy Electrical (India), bityo ko itasorera ibyakozwe n’iyi sosiyete yo mu Buhindi y’inyamahanga ifite icyicaro mu Rwanda, ivuga ko ubusanzwe hasora umuntu utuye mu Rwanda ku bikorwa yakoreye mu Rwanda no hanze yarwo, naho umunyamahanga agasorera ibikorwa yakoreye ku butaka bw’u Rwanda (territorialité de l’impôt), bityo ko kuba yo yariyandikishije mu Rwanda nka sosiyete y’inyamahanga, yacibwa umusoro mu gihe igurisha ry’ibikoresho ryaba ryarabereye mu Rwanda, mu gihe ryaba ryarabereye hanze nticibwe umusoro. Urukiko rw’Ubucuruzi rwemeza BHEL Ltd Rwanda yaretse ikirego, bityo ko icyemezo cya Komiseri Mukuru wa RRA kigumyeho. BHEL Ltd Rwanda yajuriye mu Rukiko Rukuru rw’Ubucuruzi isaba uru rukiko gusuzuma niba ibikoresho byakoreshejwe ahubakwaga, BHEL India yarabigurishije MININFRA bikaba bitagomba kwishyurirwa umusoro; Kumenya niba hari ibimenyetso byirengagijwe bigaragaza ibyatunze umwuga; Kumenya niba harabaye gusoresha kabiri provisions zitakoreshejwe mu mwaka wa 2013/2014. Urukiko Rukuru rw Ubucuruzi rwaciye urubanza maze rwemeza ko ubujurire bwa BHEL Ltd India nta shingiro bufite. BHEL Ltd Rwanda yajuiriye Urukiko rw’Ubujurire ivuga ko Urukiko rwakomeje kwitiranya ibikorwa by’isoko (procurement) n’ibikorwa byo kubaka (engineering); ko Urukiko rutatandukanyije imisoro igomba kwishyurwa na Angelique International, rukemeza ko igomba kwishyurwa na BHEL Ltd India ku byatunze umwuga; ko Urukiko rutitaye ku gihombo cyatewe n’ivunjisha kandi ko Urukiko rutasuzumye neza ibijyanye na provisions zo mu mwaka wa 2013- 2014 ivuga ko zasoreshejwe kabiri.

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RRA nayo yatanze ubujurire bwuririye ku bwa BHEL Ltd Rwanda, isaba amafaranga y’ibyagiye ku rubanza. BHEL Ltd ivuga ko amasezerano yo kubaka urugomero rwa Nyabarongo yarimo ibice bibiri, igice kijyanye n’imirimo y’igurwa ry’ibikoresho bijyanye n’umushinga (procurement) cyashyizwe mu bikorwa na BHEL Ltd India yagurishaga MININFRA ibikoresho, n’igice kijyanye n’iyubakwa ry’urugomero (engineering) cyagombaga gushyirwa mu bikorwa na BHEL Ltd yo mu Rwanda. RRA yisobanura ivuga ko ingingo y’ubujurire ya BHEL Ltd Rwanda nta shingiro ifite, kuko mu masezerano yabaye hagati yayo na BHEL Ltd India Ltd na MININFRA nta kugurisha ibikoresho kwarimo, ahubwo yari yerekeranye n’imirimo yo kubaka urugomero, ivuga ko byose byari bikubiye mu isoko rimwe. Incamake y’ icyemezo: Nta mpamvu umusoreshwa yakwanga kwishyura imisoro mu gihe bigaragara ko yayiciwe mu buryo bukurikije amategeko. Ubujurire nta shingiro. Amagarama y’urubanza ahwanye n’ibyarukozwemo. Amategeko yashingiweho: Itegeko Nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 4. Nta manza zifashishijwe. Urubanza

I.IMITERERE Y’URUBANZA [1] Ku wa 08/07/2008, MININFRA yakoranye amasezerano na M/S Bharat Heavy Electrical (BHEL India) na MS Angelique International Ltd yo kubaka urugomero rwa Nyabarongo ku gaciro k’amadorari 97,700,000, buri ruhande rukaba rwari rufite ibyo rugomba gukora. [2] Ku wa 28/01/2013, BHEL India yashinze sosiyete mu Rwanda yitwa Bharat Heavy Electrical inahabwa TIN, kugira ngo ikurikirane ibikorwa by’iryo soko, iyo sosiyete itangira gukora mu kwezi kwa 01/2013 itangira no kwishyura imisoro muri uwo mwaka. [3]

Mu igenzura RRA yakoze ku birebana n’umusoro ku nyungu, umusoro wa TVA, umusoro ufatirwa wa 15% (WHT) hamwe n’umusoro ku bihembo mu mwaka w’isoresha wa 04/2013-03/2014 na 04/2014-03/2015, BHEL Ltd yaciwe umusoro ungana na 1.360.512.384 Frw harimo n’ibihano, muri uwo musoro yemererwa gusubizwa TVA ingana na 606.452.873 Frw. Yajuririye Komiseri Mukuru wa RRA, ivuga ko itishimiye umusoro ku nyungu yaciwe, kuko itemera igicuruzo rusange cyagaragajwe n’abagenzuzi, ko kandi banze kwemera ibyatunze umwuga, ariko Komiseri Mukuru asanga ubwo bujurirre nta shingiro bufite. [4] BHEL Ltd yatanze ikirego mu Rukiko rw’Ubucuruzi nkuko cyasobanuwe haruguru, irega RRA na Leta y’u Rwanda (MININFRA), urwo Rukiko ruca urubanza RCOM

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00621/2017/TC/NYGE ku wa 09/03/2018, rwemeza ko Bharat Heavy Electrical yaretse ikirego yari ikurikiranyemo Leta y’u Rwanda (MININFRA), rwemeza kandi ko ikirego cyayo yerezemo RRA nta shingiro gifite, ko icyemezo cya Komiseri Mukuru wa RRA cyo ku wa 07/02/2017 kigumyeho, ikaba igomba kwishyura imisoro yaciwe ihwanye na 1.360.512.384 Frw. [5] Bharat Heavy Electrical yajuriye mu Rukiko Rukuru rw’Ubucuruzi isaba ko hasuzumwa ibibazo bikurikira: -Kumenya niba ibikoresho byakoreshejwe ahubakwaga, BHEL India yarabigurishije MININFRA bikaba bitagomba kwishyurirwa umusoro; -Kumenya niba hari ibimenyetso byirengagijwe bigaragaza ibyatunze umwuga; -Kumenya niba harabaye gusoresha kabiri provisions zitakoreshejwe mu mwaka wa 2013/2014; -Ikibazo cy’igihombo cyetewe n’ivunjisha. [6] Urukiko rwaciye urubanza RCOMA 00241/2018/CHC/HCC ku wa 26/02/2021, rwemeza ko ubujurire bwa Bharat Heavy Electrical nta shingiro bufite, ruyitegeka guha RRA 1.000.000 Frw y’igihembo cya Avoka na 100.000 Frw y’ikurikiranarubanza. [7] Bharat Heavy Electrical yajuiriye Urukiko rw’Ubujurire ivuga ko: -Urukiko rwakomeje kwitiranya ibikorwa by’isoko (procurement) n’ibikorwa byo kubaka (engineering); -Ko Urukiko rutatandukanyije imisoro igomba kwishyurwa na Angelique International, rukemeza ko igomba kwishyurwa na BHEL Rwanda ku byatunze umwuga; -Ko Urukiko rutitaye ku gihombo cyatewe n’ivunjisha; -Ko Urukiko rutasuzumye neza ibijyanye na provisions zo mu mwaka wa 2013-2014 zasoreshejwe kabiri. [8] RRA yatanze ubujurire bwuririye ku bwa Bharat Heavy Electrical, isaba amafaranga y’ibyagiye ku rubanza. [9] Urubanza rwaburanishijwe mu ruhame ku wa 14/12/2021, Bharat Heavy Electrical ihagarariwe na Me Nsengiyumva Abel, RRA ihagarariwe na Me Byiringiro Bajeni. Muri iryo buranisha, uburanira Bharat Heavy Electrical yavuze ko hasuzumwa ikibazo kimwe gusa kirebana no kuba Urukiko rwaritiranyije ibikorwa byo kugurisha ibikoresho (procurement) n’ibikorwa byo kubaka, kuko icyo kibazo gikemutse n’ibindi byose byaba bikemutse. II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO 1. Kumenya niba harabayeho kwitiranya ibikorwa byo kugurisha ibikoresho n’ibikorwa byo kubaka

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[10] Uburanira Bharat Heavy Electrical avuga ko amasezerano yo kubaka urugomero rwa Nyabarongo yarimo ibice bibiri: igice kijyanye n’imirimo y’igurwa ry’ibikoresho bijyanye n’umushinga (procurement) cyashyizwe mu bikorwa na Bharat Heavy Electrical India yagurishaga MININFRA ibikoresho, n’igice kijyanye n’iyubakwa ry’urugomero (engineering) cyagombaga gushyirwa mu bikorwa na Bharat Heavy Electrical yo mu Rwanda, nyamara mu misoro RRA yaciye sosiyete imaze kuvugwa habariwemo n’imisoro ku bikorwa by’igurwa ry’ibikoresho byabereye hanze y’u Rwanda, bikozwe hagati ya Bharat Heavy Electrical India na MININFRA, mu gihe nyamara ingingo ya 5, agace ka 4º y’Itegeko nº 016/2018 ryo ku wa 13/04/2018 rishyiraho umusoro ku musaruro1 yumvikanisha ko amasosiyete y’amanyamahanga yishyura imisoro ku bikorwa yakoreye mu Rwanda. [11] Mu gusobanura neza iyi ngingo, uburanira Bharat Heavy Electrical avuga ko ubusanzwe hasora umuntu utuye mu Rwanda ku bikorwa yakoreye mu Rwanda no hanze yarwo, naho umunyamahanga agasorera ibikorwa yakoreye ku butaka bw’u Rwanda (territorialité de l’impôt), ko kuba Bharat Heavy Electrical yariyandikishije mu Rwanda nka sosiyete y’inyamahanga, yacibwa umusoro mu gihe igurisha ry’ibikoresho ryaba ryarabereye mu Rwanda, mu gihe ryaba ryarabereye hanze nticibwe umusoro. [12] Akomeza avuga ko n’ubwo RRA ivuga ko mu masezerano y’isoko nta gurisha ririmo, inyito y’amasezerano ubwayo ibigaragaza, kuko iyo nyito ari ‘’engineering, procurement and construction’’; ko Bharat Heavy Electrical yagombaga kugurisha ibikoresho MININFRA nayo ikabiha Angelique International kugira ngo yubake urugomero, ko rero mu gihe byakwemezwa ko mu masezerano harimo kugurisha ibikoresho kandi bikaba byaragurishirijwe hanze y’u Rwanda, bivuze ko nta musoro ugomba gutangwa kuko sosiyete y’inyamahanga yishyura umusoro ku bikorwa yakoreye mu Rwanda hashingiwe ku ngingo ya 5, agace ka 4 y’Itegeko Nº 016/2018 ryo ku wa 13/04/2018 ryavuzwe haruguru. [13] Avuga kandi ko ibimenyetso bigaragaza ko ibikoresho byagurishirijwe hanze y’u Rwanda ari uko byaje byanditse kuri MININFRA nk’uko inyandiko zo muri gasutamo zibigaragaza, iba ari nayo itanga imisoro, bivuze ko ihererekanya (transfert de propriété) ryabereye hanze y’u Rwanda; ko n’ingingo ya 7.7 y’amasezerano, isomewe hamwe n’iya 8.10, zerekana ko ibikoresho byaguzwe na MININFRA, kuko iyo ngingo ya nyuma ivuga ko igihe cyose BHARAT yagaragaza ko ari umutungo wa MININFRA, yakwishyurwa [14] Uburanira RRA avuga ko ingingo y’ubujurire ya Bharat Heavy Electrical nta shingiro ifite, kuko mu masezerano yabaye hagati ya Bharat Heavy Electrical Ltd (india) na MININFRA nta kugurisha ibikoresho kwarimo, ahubwo yari yerekeranye n’imirimo yo kubaka urugomero, ko kandi iyo mirimo yo kubaka itari itandukanye n’ibikoresho ku buryo byafatwa ko ari andi masezerano yari ku ruhande, ko ahubwo byose byari bikubiye mu isoko rimwe. [15] Avuga kandi ko nta kuntu urugomero rwari kubakwa nta bikoresho, ko Bharat Heavy Electrical yagombaga gukora isoko ryo kubaka urugomero ikarugaragriza MININFRA rurangiye, ko kandi muri ayo masezerano iyo sosiyete yiyemeje kubahiriza amategeko yose y’u Rwanda harimo n’arebana n’imisoro, ari nayo mpamvu yafunguye ishami ryayo mu Rwanda 1 ‘’Umusaruro usoreshwa mu Rwanda ukomoka ku bikorwa bikurikira byakorewe mu Rwanda n’umuntu uwo ari we wese n’ibyakorewe mu mahanga n’umuntu utuye mu Rwanda: 4º ibikorwa byakozwe n’umuntu udatuye mu Rwanda abinyujije mu cyicaro gihoraho mu Rwanda’’.

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ryitwa Bharat Heavy Electrical (Rwanda) igamije kuzajya icishaho ibikorwa byayo kugira ngo izashobore kubahiriza inshingano zayo, ikaba ifatwa nk’ikigo gihoraho nk’uko biteganywa n’ingingo ya 5, igika cya 1, y’Itegeko Nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro ryakoreshwaga umusoro ucibwa. [16] Asobanura ko ikirego gitangwa, Bharat Heavy Electrical (Rwanda) yavugaga ko itandukanye na Bharat Heavy Electrical (India), ko rero itasorera ibyakozwe n’iyi sosiyete yo mu Buhindi, ariko nyuma y’uko RRA igaragaje ko hasoreshejwe ibikorwa byakorewe mu Rwanda na sosiyete y’inyamahanga ifite icyicaro mu Rwanda, irabyemera (mu Rukiko rw’Ubucuruzi), bivuze rero ko nta kibazo cy’ibikoresho yaburanishije, ahubwo yahinduye imiburanire nyuma ishaka kugaragaza ko ibikorwa bitabereye mu Rwanda kuko ibikoresho byagurishirijwe hanze y’u Rwanda, mu gihe nyamara nta bikoresho byagurishirijwe hanze y’u Rwanda ahubwo harebwe uko amasezerano ateye, Bharat Heavy Electrical yagombaga gukora ibikorwa birebana na electromecanical, ikaba itari gukora iyo mirimo idafite ibikoresho kuko isoko ribumbiye hamwe. [17] Ku birebana n’ingingo ya 7.7 y’amasezerano y’isoko, uburanira RRA avuga ko itagaragaza ko hari ibikoresho byagurishirijwe hanze, kuko icyo ivuga ari uko ibikoresho bizitwa ibya MININFRA bimaze kubakwa kuri site, hatitawe ku kuba byaraguriwe cyangwa byaragurishirijwe hanze. [18] Avuga kandi ko ibivugwa n’uwo baburana ko Bharat Heavy Electrical yagurishaga ibikoresho MININFRA nayo ikabiha Angelique International atari byo, kuko isoko ryose ryari rifite agaciro k’amadorari 97,700,000, Angelique International ifitemo ibice bibiri bifite agaciro k’amadorari arenga 65,000,000, Bharat Heavy Electrical nayo ifite ibyo igomba gukora bifite agaciro k’amadorari 31,940,000, bikaba rero bitari gushoboka ko MININFRA igura ibikoresho ikabiha Angelique International, ko ahubwo yatanze isoko harimo n’agaciro k’ibikoresho. [19] Asobanura kandi ko kuba inyandiko zo muri gasutamo zari zanditse kuri MININFRA, byatewe n’uko mu masezerano arebana n’amasoko nk’aya, bateganya ko asonewe umusoro ku nyongeragaciro, bityo ibyatumijwe bikaza ku izina ry’ikigo kugira ngo ibirebana n’iryo sonerwa byihutishwe muri gasutamo, ko rero bitafatwa ko byari byabaye ibya MININFRA kuko na facture ikorwa iyo byageze aho bigomba kugezwa. UKO URUKIKO RUBIBONA [20] Ingingo ya 12, igika cya mbere, y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko ‘’Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda’’. [21] Amasezerano yo ku wa 08/07/2008 hagati ya MININFRA, M/S BHEL Ltd na Angelique International Ltd agaragaza ibyo impande zayakoranye zumvikanyeho, ingingo yayo ya mbere (1.1) ikaba iteganya ibikorwa uwahawe isoko yagombaga gukora (design, engineering, procurement, construction, erection and commissioning..). Ayo masezerano yateganyije kandi igiciro cy’isoko ryose (SCHEDULE-II) kingana na 97,700,000 US Dollar n’ ibikorwa buri umwe mu baritsindiye azakora n’igiciro cyabyo, aho Angelique International Ltd yagombaga gukora

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iby’ubwubatsi (civil works) ku giciro cya 55,210,000 n’iby’amashanyarazi (electrical) ku giciro cya 10,550,000, naho Bharat Heavy Electrical Ltd igakora ibifite agaciro ka 21,940,000 (electromechanical na hydro mechanical). [22] Urukiko rurasanga ibimaze kuvugwa ubwabyo bivuguruza imvugo ya Me Nsengiyumva Abel y’uko Bharat Heavy Electrical yagurishaga ibikoresho MININFRA nayo ikabiha Angelique International Ltd kugira ngo yubake urugomero, kuko ingingo zavuzwe haruguru zumvikanisha neza ko abatsindiye isoko, buri wese yari afite ibyo agomba gukora n’amafaranga agomba kubiherwa. [23] Byongeye kandi, mu masezerano impande zombi zakoranye, nta ngingo yayo uburanira Bharat Heavy Electrical yagaragaje yaba iteganya ko iyo sosiyete izagurisha ibikoresho MININFRA, ngo igaragaze ubwoko bw’ibyo bikoresho, igiciro cyabyo, uburyo yabigejeje kuri MININFRA nayo ikabyakira ikanabyishyura. Urukiko rurasanga ahubwo nk’uko ingingo ya 4.1 y’amabwiriza rusange (general conditions) abyumvikanisha, uwatsindiye isoko ari we wagombaga gushaka ibikoresho byose birebana n’iryo soko.2 [24] Ku bivugwa n’uburanira Bharat Heavy Electrical abishingiye ku ngingo ya 7.7 y’amabwiriza rusange mu rwego rwo kugaragaza ko ibikoresho byo gukora isoko byaguriwe hanze na MININFRA, Urukiko rurasanga nta shingiro bifite kuko icyo iyo ngingo yumvikanisha ari uko ibikoresho bizaba ibya MININFRA bigeze ahakorerwa ibikorwa (site) hakurikijwe amategeko y’igihugu3, iyo ngingo rero ubwayo ikaba itagaragaza ko hari ibikoresho Bharat Heavy Electrical yagurishije MININFRA kandi bikabera hanze y’igihugu. Naho ku birebana n’ingingo ya 8.10 y’amabwiriza rusange uburanira Bharat Heavy Electrical avuga ko igomba gusomerwa hamwe n’iya 7.7, Urukiko rurasanga iyo ngingo irebana n’ibishobora kwishyurwa uwatsindiye isoko igihe habaye ihagarikwa ry’akazi (payment of Plant and Materials in Event of suspension)4, itagaragaza ko hari ibikoresho Bharat Heavy Electrical yagurishije MININFRA. [25] Urukiko rurasanga kandi kuba uwajuriye atagaragaza aho abakoranye amasezerano baba barateganyije ko uwatanze isoko ari we uzagura ibikoresho ahubwo mubyo yiyemeje harimo 2 The Contractor shall provide the Plant and Contractor’s Documents specified in the Contract, and all Contractor’s Personnel, Goods, consumablEs and other things and services, whether of a temporary or permanent nature, required in and for this design, execution, completion and remedying of defects.

3 Each item of Plant and Materials shall, to the extent consistent with the Laws of the Country, become the property of the Employer at whichever is the earlier of the following times, free from liens and other encumbrances: a) when it is delivered to the site; b) When the Contractor is entitled to payment of the value of the Plant and Materials under Sub-clause 8.10 (payment for Plant and Materials in event of suspension).

4 The Contractor shall be entitled to payment of the value (as at the date of suspension) of Plant and/or Materials which have not been delivered to site, if: a) the work on Plant or delivery of Plant and/or Materials has been suspended for more than 28 days, and b) the Contractor has marked the Plant as the Employer’s property in accordance with the Employer’s instructions.

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kwishyura igiciro cyumvikanyweho mu masezerano nk’uko ingingo yayo ya 3.2 ibiteganya5, icyo giciro kandi kikaba ari icy’ibyagombaga gukorwa nk’uko byibukijwe mu gika cya 21 cy’uru rubanza, byumvikanisha ko kuba ibikoresho byaba byarinjiye ku izina rya MININFRA ubwabyo bitavuze ko ari yo yari yabiguze ahubwo byakozwe mu rwego rwo koroshya ibirebana n’umusoro ku nyongeragaciro byari bisonewe nk’uko uburanira RRA yabisobanuye. [26] Hashingiwe ku byasobanuwe haruguru, Urukiko rurasanga kuba Bharat Heavy Electrical itarashoboye gutanga ikimenyetso cy’uko yagurishije ibikoresho MININFRA birebana n’isoko yari yatsindiye, nta mpamvu itakwishyura imisoro yaciwe kuko yayiciwe mu buryo bukurikije amategeko, cyane cyane ingingo ya 4 y’Itegeko Nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro ryakurikizwaga igihe umusoro uburanwa wacibwaga, iteganya inkomoko y’umusaruro (usoreshwa), aho mu gace ka gatatu (3º) havugwa ‘’umusaruro uturutse ku bikorwa byakozwe n’umuntu udatuye mu Rwanda abinyujije ku kigo gihoraho mu Rwanda’’, bityo hakaba hagumyeho imikirize y’urubanza rwajuririwe.

2. Kumenya niba RRA yahabwa amafaranga yasabye [27] Mu mwanzuro wa RRA no mu nama ntegurarubanza, RRA yasabye ko Urukiko rwategeka Bharat Heavy Electrical kuyiha 3.500.000 Frw akubiyemo 1.000.000 Frw y’ibigenda ku rubanza na 2.500.000 Frw y’igihembo cya Avoka. [28] Uburanira RRA asobanura ko kugira ngo ihagararirwe mu manza iba yarezwemo n’abasoreshwa yifashisha abanyamategeko b’umwuga b’Abavoka, bakora akazi kadasanzwe ko kuyihagararira no kuyiburanira mu nkiko, bagengwa n’amategeko agenga Urugaga rw’Abavoka mu Rwanda, ikabishyura ku bw’iyo mirimo bakora; ko kuba isohora amafaranga mu isanduku ya Leta kugira ngo hategurwe urubanza, ikagura impapuro zikoreshwa, ikishyura internet, amavuta y’imodoka itwara aba Avoka mu nkiko no kujya gushakisha ibimenyetso n’ibindi bigenda ku rubanza, iba igomba kubyishyurwa nk’uko byagiye binemezwa mu manza zitandukanye zaciwe n’Urukiko rw’Ikirenga. [29] Uburanira Bharat Heavy Electrical yireguye avuga ko amafaranga asabwa na RRA nta shingiro afite kuko itayatangira ibimenyetso ko kandi ikirego cyayo kigamije kurengera inyungu zayo. UKO URUKIKO RUBIBONA [30] Ingingo ya 111 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi iteganya ibikurikira: ‘’Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. 5 The Employer hereby convenants to promptly pay to the Contractor that, in consideration of the design, execution and completion of the Works and the remedying of defects therein etc, the agreed Contract Price at the times and in the manner prescribed by tha Contact

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[31] Urukiko rurasanga amafaranga RRA isaba afite ishingiro, kuko yagize ibyo itanga kubera urubanza yarezwemo kuri uru rwego birimo kurukurikirana no gushaka uyiburanira, ariko ayo isaba akaba ari menshi ahubwo mu bushishozi bw’Urukiko kandi harebwe uko uru Rukiko rusanzwe rugena bene ayo mafaranga, ikaba igenewe 500.000 Frw y’igihembo cya Avoka na 300.000 Frw y’ikurikiranarubanza, yose hamwe akaba 800.000 Frw. III. ICYEMEZO CY’URUKIKO [32] Rwemeje ko ubujurire bwa Bharat Heavy Electrical nta shingiro bufite; [33] Rwemeje ko imikirize y’urubanza RCOMA 00241/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 26/02/2021 idahindutse; [34] Rutegetse Bharat Heavy Electrical kwishyra RRA 800.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka kuri uru rwego; [35] Rutegetse ko ingwate y’amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.