BHARAT HEAVY ELECTRICALS Ltd vs IKIGO CY’IMISORO N’AMAHORO (RRA)

# BHARAT HEAVY ELECTRICALS Ltd vs IKIGO CY’IMISORO N’AMAHORO (RRA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-11-29 - Case/document no.: RS/REV/RCOM 00002/2022/CA - Collection: Court of Appeal

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BHARAT HEAVY ELECTRICALS Ltd vs IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RS/REV/RCOM 00002/2022/CA (Munyangeri., P.J., Mukamurenzi na Rutazana J.) 29 Ugushyingo 2024] Itegeko ryerekeye imiburanishirize y’imanza mbonezamubano – gusububirishamo urubanza ingingo nshya – Uburanisha ikimenyetso gishya, agomba kugaragariza Urukiko ko atigeze amenya ko gihari, cyangwa ko yari azi ko gihari ariko akaba atarashoboraga kukigeraho igihe yaburanaga. Incamake y’ikibazo: Uru rubanza rwatangiye Bharat Heavy Electricals Ltd irega Rwanda Revenue Authority na Leta y’u Rwanda (MININFRA) mu Rukiko rw’Ubucuruzi rwa Nyarugenge, irusaba gukuraho icyemezo cya Komiseri Mukuru kiyitegeka kwishyura imisoro ingana n’amafaranga miliyari imwe, miliyoni magana atatu na mirongo itandatu, ibihumbi magana atanu na cumi na bibiri na magana atatu na mirongo inane n’ane (1,360,512,384Frw), no kugenerwa indishyi zo gushorwa mu manza, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Iki kireho gikomoka ku masezerano MININFRA yagiranye na M/S Bharat Heavy Electricals Ltd (BHEL India) yo mu Buhindi na M/S Angelique International Ltd yo kubaka Nyabarongo Hydro Electric Project (28 MW), Engineering, Procurement and Construction Agreement. Aho Bharat Heavy Electricals Ltd India yashinze sosiyete mu Rwanda yitwa Bharat Hevy Electricals Ltd (Rwanda), ihabwa TIN number ndetse na VAT Registration Certificate, kugira ngo ikurikirane ibikorwa byiryo soko. Rwanda Revenue Authority yaje kuyikorera igenzura ku birebana n’umusoro ku nyungu, umusoro wa TVA, umusoro ufatirwa wa 15% (WHT) hamwe n’umusoro ku bihembo mu mwaka w’isoresha wo kuva muri Mata/2013 kugeza Werurwe/2014 na Mata/2014 kugeza Werurwe/2015, isanga Bharat Heavy Electricals Ltd, igomba kwishyura umusoro ungana n’amafaranga miliyari imwe, miliyoni magana atatu na mirongo itandatu ibihumbi magana atanu na cumi na bibiri na magana atatu na mirongo inane n’ane (1,360,512,384Frw) harimo n’ibihano, muri uwo musoro yemererwa gusubizwa TVA ingana n’amafaranga miliyoni magana atandatu n’esheshatu, ibihumbi magana ane na mirongo itanu na bibiri na magana inane na mirongo irindwi n’atatu (606.452.873Frw). Ibyo Bharat Heavy Electricals Ltd ijuririra uwo musoro kwa Komiseri Mukuru wa Rwanda Revenue Authority, ivuga ko itishimiye umusoro ku nyungu yaciwe, kuko itemera igicuruzo rusange cyagaragajwe n’abagenzuzi, ko kandi banze kwemera ibyatunze umwuga, Komiseri Mukuru asanga ubwo bujurire nta shingiro bufite. Urukiko mu rubanza RCOM00621/2017/TC/NYGE, rushingiye ku ngingo ya 4, iya 21, agace ka kabiri, ku ya 22, agace ka gatatu,ku ya 9, igika cya 2, ku ya 40, igika cya 2 z’itegeko N˚ 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku nyungu, ku ngingo ya 3 y’itegeko N˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ku ngingo ya 9 y’itegeko N˚ 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, no ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, rwemeje ko: rwemeye kureka ikirego kwa Bharat Heavy Electricals Ltd yari ikurikiranyemo Leta y’u Rwanda (MININFRA), kandi ko ikirego yerezemo Rwanda Revenue Authority/RRA nta shingiro gifite, ko igomba kwishyura imisoro yaciwe. Bharat Heavy Electricals Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi isaba gusuzuma niba ibikoresho byakoreshejwe ahubakwaga, Bharat Heavy Electricals Ltd 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 cyatewe n’ivunjisha Urukiko Mu rubanza RCOMA00241/2018/CHC/HCC rushingiye ku ngingo ya 150, agace ka 5 y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryavuzwe, ku ngingo ya 3 n’iya 9 z’itegeko N˚ 15/2004 ryo ku wa

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12/06/2004 naryo ryavuzwe, ku ngingo ya 66 n’iya 68 z’itegeko N˚ 45/2011 ryo ku wa 25/11/2011 rigenga masezerano, ku ngingo ya 4, agace ka 3, no ku ngingo ya 21, agace ka 2 n’aka 3 y’itegeko N˚ 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, rwemeje ko; ubujurire bwa Bharat Heavy Electricals Ltd nta shingiro bufite; ko Bharat Heavy Electricals Ltd iha Rwanda Revenue Authority amafaranga y’igihembo cya Avoka na y’ikurikiranarubanza. Bharat Heavy Electricals Ltd yajuririye urwo rubanza mu Rukiko rw’Ubujurire, inenga Urukiko Rukuru rw’Ubucuruzi kuba, rwarakomeje kwitiranya ibikorwa by’isoko (procurement) n’ibikorwa byo kubaka (engineering); rutaratandukanyije imisoro igomba kwishyurwa na Angelique International, rukemeza ko igomba kwishyura na Bharat Havy Electricals Rwanda ku byatunze umwuga; rutaritaye ku gihombo cyatewe n’ivunjisha; rutarasuzumye neza ibijyanye na provisions zo mu mwaka wa 2013-2014 zasoreshejwe kabiri. Rwanda Revenue Authority/Rra yatanze ubujurire bwuririye ku bwa Bharat Heavy Electricals Ltd isaba amafaranga y’ibyagiye ku rubanza. Mu iburanisha, uhagarariye Bharat Heavy Electricals Ltd yasabye Urukiko gusuzuma ikibazo kimwe gusa kirebana no kuba Urukiko rwaritiranyije ibikorwa byo kugurisha ibikoresho (procurement) n’ibikorwa byo kubaka (engineering), Rwanda Revenue Authority yireguye avuga ko mu masezerano yabaye hagati ya Bharat Heavy Electricals 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. Urukiko mu rubanza RCOMAA00023/2021/CA, rushingiye ku ngingo ya 12, igika cya mbere y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, no ku masezerano yakozwe hagati ya MININFRA, M/S BHEL Ltd na Angelique International Ltd, rwemeje ko: Ubujurire bwa Bharat Heavy Electricals Ltd nta shingiro bufite; ko imikirize y’urubanza rujuririrwa idahindutse; ko Bharat Heavy Electricals Ltd yishyura Rwanda Revenue Authority amafaranga y’ikurikiranarubanza n’igihembo cya Avoka kuri urwo rwego. Bharat Heavy Electricals Ltd yongeye gutanga ikirego mu Rukiko rw’Ubujurire, isaba gusubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya, ivuga ku wa 24/03/2022, yabonye ibimenyetso by’inyandiko bigaragaza ingano y’ibyakoreshejwe (expenses) bumva ko ari bishya ku buryo byatuma urubanza RCOMAA00023/2021/CA rusubirishwamo. Rwanda Revenue Authority avuga ko izo nyandiko zitafatwa nk’ibimenyetso bishya byatuma urubanza rusubirishwamo ingingo nshya, kuko mu gihe urubanza rwaburanishwaga byari bihari kandi Bharat Heavy Electricals Ltd inafite uburyo bwo kubigeraho. Urukiko mu rubanza RS/REV/RCOM00002/2022/CA, rwabanje gusuzuma iyakirwa ry’ikirego cyo gusubirishamo ingingo nshya urubanza RCOMAA 00023/2021/CA maze rwemeza ko ibimenyetso Bharat Heavy Electricals Ltd iburanisha atari bishya, bityo ko icyo kirego kitakiriwe kuko kitujuje ibisabwa. Incamake y’icyemezo: Uburanisha ikimenyetso gishya, agomba kugaragariza Urukiko ko atigeze amenya ko gihari, cyangwa ko yari azi ko gihari ariko akaba atarashoboraga kukigeraho igihe yaburanaga. Bityo iyo umuburanyi yashoboraga kubona icyo ikimenyetso yita gishya mu gihe urubanza asubirishamo ingingo nshya rwaburanishwaga cyangwa kigizwe n’inyandiko zakozwe nyuma y’icibwa ryurwo rubanza, ikirego cye nticyakirwa ngo gisuzumwe. Gusubirishamo ingingo nshya nta shingiro bifite. Amategeko yashingiweho:

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Itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 111 na 170 igika cya mbere, agace ka gatatu. Imanza zifashishijwe: Urubanza RS/REV/RCOM 0001/2018/SC haburana SHEMA Charles na I & M BANK RWANDA Plc, rwaciwe n’Urukiko rw’Ikirenga ku wa 24/07/2020. Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 08/07/2008, MININFRA yagiranye amasezerano yo kubaka Nyabarongo Hydro Electric Project (28 MW), Engineering, Procurement and Construction Agreement na M/S Bharat Heavy Electricals Ltd (BHEL India) yo mu Buhindi na M/S Angelique International Ltd. Ku wa 28/01/2013, Bharat Heavy Electricals Ltd India yashinze sosiyete mu Rwanda yitwa Bharat Heavy Electricals Ltd (Rwanda), ihabwa TIN number ndetse na VAT Registration Certificate, kugira ngo ikurikirane ibikorwa by’isoko yari yatsindiye, itangira gukora mu kwezi kwa Mutarama/2013, inatangira kwishyura imisoro muri uwo mwaka. [2] Mu igenzura Rwanda Revenue Authority yakoze ku birebana n’umusoro ku nyungu, umusoro wa TVA, umusoro ufatirwa wa 15% (WHT) hamwe n’umusoro ku bihembo mu mwaka w’isoresha wo kuva muri Mata/2013 kugeza Werurwe/2014 na Mata/2014 kugeza Werurwe/2015, Bharat Heavy Electricals Ltd yaciwe umusoro ungana n’amafaranga miliyari imwe, miliyoni magana atatu na mirongo itandatu ibihumbi magana atanu na cumi na bibiri na magana atatu na mirongo inane n’ane (1,360,512,384Frw) harimo n’ibihano, muri uwo musoro yemererwa gusubizwa TVA ingana n’amafaranga miliyoni magana atandatu n’esheshatu, ibihumbi magana ane na mirongo itanu na bibiri na magana inane na mirongo irindwi n’atatu (606.452.873Frw). Ibyo byatumye ijuririra uwo musoro kwa Komiseri Mukuru wa Rwanda Revenue Authority, Ivuga ko itishimiye umusoro ku nyungu yaciwe, kuko itemera igicuruzo rusange cyagaragajwe n’abagenzuzi, ko kandi banze kwemera ibyatunze umwuga, Komiseri Mukuru asanga ubwo bujurire nta shingiro bufite. [3] Bharat Heavy Electricals Ltd yareze Rwanda Revenue Authority na Leta y’u Rwanda (MININFRA) mu Rukiko rw’Ubucuruzi rwa Nyarugenge, irusaba gukuraho icyemezo cya Komiseri Mukuru cyo ku wa 07/02/2017 kiyitegeka kwishyura imisoro ingana n’amafaranga miliyari imwe, miliyoni magana atatu na mirongo itandatu, ibihumbi magana atanu na cumi na bibiri na magana atatu na mirongo inane n’ane (1,360,512,384Frw), no kugenerwa indishyi zo gushorwa mu manza zingana n’amafaranga miliyoni eshanu (5,000,000Frw), amafaranga y’ikurikiranarubanza n’igihembo cya Avoka angana na miliyoni eshanu (5,000,000Frw). [4] Mu rubanza RCOM00621/2017/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 09/03/2018, urwo Rukiko rushingiye ku ngingo ya 4, iya 21, agace ka kabiri, ku ya 22, agace ka gatatu,ku ya 9, igika cya 2, ku ya 40, igika cya 2 z’itegeko N˚ 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku nyungu, ku ngingo ya 3 y’itegeko N˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ku ngingo ya 9 y’itegeko N˚ 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, no ku ngingo ya 258 y’igitabo cya gatatu cy’urwunge rw’amategeko mbonezamubano, rwemeje ko: Bharat Heavy Electricals Ltd yaretse ikirego yari ikurikiranyemo Leta y’u Rwanda (MININFRA), kandi ko ikirego yerezemo Rwanda Revenue Authority/Rra nta shingiro gifite,

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Icyemezo cya Komiseri Mukuru wa Rwanda Revenue Authority cyo ku wa 07/02/2017 kigumyeho, ikaba igomba kwishyura imisoro yaciwe ihwanye n’amafaranga miliyari imwe, miliyoni magana atatu na mirongo itandatu, ibihumbi magana atanu na cumi na bibiri na magana atatu na mirongo inane n’ane (1,360,512,384Frw). [5] Bharat Heavy Electricals Ltd yajuririye urwo rubanza mu Rukiko Rukuru rw’Ubucuruzi, isaba ko hasuzumwa ibibazo bikurikira : Kumenya niba ibikoresho byakoreshejwe ahubakwaga, Bharat Heavy Electricals Ltd 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 cyatewe n’ivunjisha [6] Mu rubanza RCOMA00241/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 26/02/2021, urwo Rukiko rushingiye ku ngingo ya 150, agace ka 5 y’itegeko n˚ 22/2018 ryo ku wa 29/04/2018 ryavuzwe, ku ngingo ya 3 n’iya 9 z’itegeko N˚ 15/2004 ryo ku wa 12/06/2004 naryo ryavuzwe, ku ngingo ya 66 n’iya 68 z’itegeko N˚ 45/2011 ryo ku wa 25/11/2011 rigenga masezerano, ku ngingo ya 4, agace ka 3, no ku ngingo ya 21, agace ka 2 n’aka 3 y’itegeko N˚ 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, rwemeje ko: Ubujurire bwa Bharat Heavy Electricals Ltd nta shingiro bufite ; Bharat Heavy Electricals Ltd iha Rwanda Revenue Authority Amafaranga y’igihembo cya Avoka angana na miliyoni imwe (1,000,000Frw), n’amafaranga ibihumbi ijana (100,000Frw) y’ikurikiranarubanza. [7] Bharat Heavy Electricals Ltd yajuiriye urwo rubanza mu Rukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA00023/2021/CA, inenga Urukiko Rukuru rw’Ubucuruzi kuba : Rwarakomeje kwitiranya ibikorwa by’isoko (procurement) n’ibikorwa byo kubaka (Engineering); Rutaratandukanyije imisoro igomba kwishyurwa na Angelique International, rukemeza ko igomba kwishyura na Bharat Havy Electricals Rwanda ku byatunze umwuga ; Rutaritaye ku gihombo cyatewe n’ivunjisha ; Rutarasuzumye neza ibijyanye na provisions zo mu mwaka wa 2013-2014 zasoreshejwe kabiri. [8] Rwanda Revenue Authority/RRA yatanze ubujurire bwuririye ku bwa Bharat Heavy Electricals Ltd isaba amafaranga y’ibyagiye ku rubanza. [9] Mu iburanisha mu ruhame ryo ku wa 14/12/2021, uhagarariye Bharat Heavy Electricals Ltd yasabye Urukiko gusuzuma ikibazo kimwe gusa kirebana no kuba Urukiko rwaritiranyije ibikorwa byo kugurisha ibikoresho (procurement) n’ibikorwa byo kubaka (engineering), asobanura ko icyo kibazo gikemutse n’ibindi byose byaba bikemutse. [10] Uhagarariye Rwanda Revenue Authority yireguye avuga ko mu masezerano yabaye hagati ya Bharat Heavy Electricals 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. Yavuze kandi ko nta kuntu urugomero rwari kubakwa nta bikoresho, ko Bharat Heavy

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Electricals Ltd yagombaga gukora isoko ryo kubaka urugomero ikarugaragariza MININFRA rwuzuye, ko kandi muri ayo masezerano iyo sosiyete yiyemeje kubahiriza amategeko yose y’u Rwanda harimo n’arebana n’imisoro, ari na yo mpamvu yafunguye ishami ryayo mu Rwanda ryitwa Bharat Heavy Electricals Ltd (Rwanda) igamije kuzajya icishaho ibikorwa byayo kugira ngo izashobore kubahiriza inshingano zayo, bityo ko hashingiwe ku ngingo ya 5, igika cya 1 y’itegeko Nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro ryakoreshwaga umusoro ucibwa, ifatwa nk’ikigo gihoraho. [11] Mu rubanza RCOMAA00023/2021/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 28/01/2022, urwo Rukiko rushingiye ku ngingo ya 12, igika cya mbere y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, ku masezerano yakozwe ku wa 08/07/2008 hagati ya MININFRA, M/S BHEL Ltd na Angelique International Ltd, remeje ko: Ubujurire bwa Bharat Heavy Electricals Ltd nta shingiro bufite; Imikirize y’urubanza RCOMA00241/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 26/02/2021 idahindutse ; Bharat Heavy Electricals Ltd yishyura Rwanda Revenue Authority amafaranga ibihumbi magana inani (800,000Frw) akubiyemo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka kuri urwo rwego; Amafaranga y’ingwate y’amagarama yatanzwe ahwana n’ibyakozwe mu rubanza. [12] Ku wa 28/03/2022, Bharat Heavy Electricals Ltd yaregeye Urukiko rw’Ubujurire, isaba gusubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya, ikirego gihabwa RS/REV/RCOM 00002/2022/CA, maze nyuma y’imihango ntegurarubanza yose hemezwa ko ruzaburanishwa ku wa 06/09/2024, uwo munsi ntirwaburanishwa kubera izindi gahunda z’Urukiko, iburanisha rishyirwa ku wa 18/11/2024. [13] Uwo munsi ababuranyi bose baritaba, Bharat Heavy Electricals Ltd ihagarariwe na Me BIZIMANA Emmanuel afatanyije na Me Nzafashwanayo Dieudonné, Rwanda Revenue Authority ihagarariwe na Me Byiringiro Bajeni. [14] Mu myanzuro no mu miburanire, abahagarariye Bharat Heavy Electricals Ltd bavuga ko ku wa 24/03/2022, ari bwo sosiyete bahagarariye yabonye ibimenyetso by’inyandiko bigaragaza ingano y’ibyakoreshejwe (expenses) bumva ko ari bishya ku buryo byatuma urubanza RCOMAA00023/2021/CA rusubirishwamo ingingo nshya. [15] Uhagarariye Rwanda Revenue Authority avuga ko izo nyandiko zitafatwa nk’ibimenyetso bishya byatuma urubanza rusubirishwamo ingingo nshya, kubera ko mu gihe urubanza rwaburanishwaga byari bihari kandi Bharat Heavy Electricals Ltd inafite uburyo bwo kubigeraho. [16] Hashingiwe ku mpaka zagaragajwe haruguru, Urukiko rurabanza gusuzuma ibijyanye no kumenya niba ikirego cyatanzwe na Bharat Heavy Electricals Ltd cyo gusubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya cyakwakirwa. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1.Kumenya niba ikirego cyatanzwe na Bharat Heavy Electricals Ltd cyo gusubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya cyakwakirwa. [17] Abahagarariye Bharat Heavy Electricals Ltd bavuga ko ibimenyetso bishya bashingiraho basaba ko urubanza RCOMAA00023/2021/CA rusubirishwamo ingingo nshya bigizwe n’inyandiko zigaragaza

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dépenses zakoreshejwe ku bijyanye n’umwuga, ko izo dépenses sosiyete bahagarariye yazikoreye mu Buhinde ariko Rwanda Revenue Authority ikaba itarashyize mu igenzura yakoze. Basobanura ko impamvu sosiyete bahagarariye itashyize izo nyandiko ahagaragara mbere hose, byatewe n’uko Rwanda Revenue Authority yaburanye ivuga ko igomba kwishyuza umusoro wose wabonetse ku musaruro, naho Bharat Heavy Electricals Ltd yo ikaburana ivuga ko harebwa umusoro ku musaruro wakorewe mu Rwanda gusa, ko ariko inkiko zose zemeje ko umusaruro wose wakomotse ku mushinga utangirwa umusoro. [18] Bakomeza bavuga ko nyuma y’aho urubanza RCOMAA00023/2021/CA ruciriwe, ari bwo abagenzuzi b’imari (auditeurs) bagaragaje agaciro k’ibyatunze umwuga kandi ko bigomba kuvanwa mu musoro ugomba kwishyurwa, ko kandi n’ubwo mu manza zaciwe haburanwaga umusoro ku nyungu, uwo musoro ukwiye gukurwamo ibyakoreshejwe mu gutunga umwuga, mu gihe Urukiko rwo rwategetse ko yaba umusaruro wagaragajwe na sosiyete mbyeyi ndetse n’ibyagaragajwe n’ishami byose bisoreshwa. Bavuga kandi ko umusaruro ufatwa nk’aho ufite inkomoko mu Rwanda ari umusaruro sosiyete ifata ko yakoreye ku ishami, ko kandi sosiyete bahagarariye yari yarajyanye izo nyandiko mu Buhindi izivanga n’izindi zitandukanye z’imishinga yayo y’ahantu hatandukanye, kuko yo yumvaga ko umusaruro izasorera ari uwakorewe mu Rwanda wonyine. [19] Ku bijyanye n’ikigaragaza ubushya bw’ibimenyetso abahagarariye Bharat Heavy Electricals Ltd bashingiraho basaba ko urubanza RCOMAA00023/2021/CA rusubirishwamo ingingo nshya, bavuga ko ibyo bimenyetso byari bihari koko, ko ariko sosiyete bahagarariye itashoboraga kugera aho biri, kubera ko mu gihe urubanza rusabirwa gusubirishwamo ingingo nshya rwaburanwaga, dépenses zose yakoze mu mishinga itandukanye zari zikivanze, kandi izo nyandiko zibitse ku cyicaro mu Buhindi, kuzivangura bikaba byarafashe umwanya muremure ku buryo byarangiye urubanza rwaramaze gucibwa mu Rukiko rw’Ubujurire. Bavuga ko ibyo bimenyetso ari bishya, kuko sosiyete bahagarariye itigeze ibikenera mu miburanire yayo kubera ko yo yaburanishaga ingingo y’uko izishyura imisoro ku musaruro yaboneye mu Rwanda wonyine. [20] Basoza bavuga ko ibimenyetso bishya biramutse byemewe urubanza rugasubirishwamo ingingo nshya, byagira icyo bihindura ku mikirize y’urubanza RCOMAA00023/2021/CA kubera ko muri urwo rubanza habazwe umusoro ku musaruro wonyine, ntihitabwa ku byakoreshejwe mu gutunga umwuga (dépenses) kandi bigomba kuvanwamo. [21] Uhagarariye Rwanda Revenue Authority yiregura kuri iyi ngingo avuga ko ibisobanuro abahagarariye Bharat Heavy Electricals Ltd batanga bidakwiye guhabwa ishingiro. Asobanura ko nta kuntu yari gusohora amafaranga ngo iyoberwe ko iyashoye mu mushinga ifite mu Rwanda cyangwa ahandi hantu, kandi ko ibyakoreshejwe (dépenses) byatekerejweho mu gihe cyo gutegura umushinga. Avuga ko umugenzuzi w’imari (auditeur) atari we wakoze raporo y’izo dépenses zakoreshejwe mu mushinga wo mu Rwanda, ko ahubwo we yemeje ibyakozwe n’abandi, akaba atumva ukuntu inyandiko z’ibaruramari zitagaragaza ikimenyetso cy’ibyakoreshejwe, mu gihe urubanza rwatangiye mu mwaka wa 2016, ndetse ko icyo umugenzuzi w’imari yashingiyeho yemeza ibikubiye mu nyandiko z’ibyakoreshejwe kitumvikana. [22] Akomeza avuga ko ingingo ya 170, igika cya 4 y’Itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryakomeje kuvugwa, ivuga ko ikimenyetso gishya ari icyo umuburanyi atari azi ko gihari, ko rero kuba abahagarariye Bharat Heavy Electricals Ltd biyemerera ko ikimenyetso bita gishya cyari gihari bagifite, icyo atari ikimenyetso gishya cyatuma urubanza rusubirishwamo ingingo nshya, kuko ibimenyetso bya dépenses byari bihari ndetse bashobora no kubigeraho, ko kandi n’iyo ubu bazana inyemezabwishyu zitafatwa nk’ikimenyetso gishya kuko zari zihari kandi bashobora kuzigeraho. Uko Urukiko rubibona

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[23] Ingingo ya 170, igika cya mbere, agace ka gatatu y’itegeko N˚ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira : “Urubanza rushobora gusubirishwamo ingingo nshya iyo : 3˚ kuva aho urubanza ruciriwe, habonetse ikimenyetso gishya kimara impaka kigaragaza neza akarengane katewe n’urubanza rusabirwa gusubirwamo.” [24] Mu gika cya kabiri cy’ingingo y’itegeko rimaze kuvugwa haruguru, havuga ko” Ikimenyetso gishya ari ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga.” Mu gika cya gatatu ikavuga ko “ikimenyetso n’iyo ari gishya gihabwa agaciro gusa iyo gishobora kuvuguruza ibyashingiweho mu ica ry’urubanza rusabirwa gusubirishwamo ingingo nshya.” [25] Impaka nk’izi zafashweho umurongo mu rubanza RS/REV/RCOM 0001/2018/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 24/07/2020, haburana SHEMA Charles na I & M BANK RWANDA Plc. Muri urwo rubanza, Urukiko rw’Ikirenga rwasobanuye ko uburanisha ikimenyetso gishya, agomba kugaragariza Urukiko ko atigeze amenya ko gihari, cyangwa ko yari azi ko gihari ariko akaba atarashoboraga kukigeraho igihe yaburanaga. [26] Nk’uko byavuzwe haruguru, ibimenyetso bishya Bharat Heavy Electricals Ltd ishingiraho isubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya bigizwe n’inyandiko zikurikira : Inyandiko yo ku wa 16/03/2022 yahawe umutwe ugira uti: To Whom It May Concern”, aho BS RAJPUT & CO, Chartered Accountants ivuga ko ishingiye ku makuru yahawe, ku nyandiko n’ibitabo by’ibaruramari bya Bharat Heavy Electrical Limited: Unit: Heavy Electrical Plant, Piplani, Bhopal-462 022 yayihaye ngo iyigenzurire ibijyanye n’ibyakoreshejwe kuva ku itariki ya 01/01/2013 kugeza ku ya 31/03/2014 no kuva ku itariki ya 01/04/2014 kugeza ku ya 31/03/2015, mu mushinga wa Nyabarongo Hydropower Project.Rwanda.Africa, yemeje ko ibyakoreshejwe kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014 bingana na USD 51,75,737, naho kuva ku wa 01/04/2014 kugeza ku wa 31/03/2015, ibyakoreshejwe bikaba bingana na USD 4,105; Inyandiko yo ku wa 24/03/2022 yahawe umutwe witwa” To Whom It May Concern”, Sp Gunjal & Associates, Chartered Accountants ivuga ko ishingiye ku makuru yahawe, ku nyandiko n’ibitabo by’ibaruramari Bharat Heavy Electrical Limited : Unit : Electrical Machine Repair Plant, Plot N0. D 1, Cross Road C, ROAD N0. 16, MIDC, Andheri East, Mumbai 400093 yayihaye ngo iyigenzurire ibijyanye n’ibyakoreshejwe kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014, no kuva ku wa 01/04/2014 kugeza ku wa 31/03/2015, yemeje ko ibyakoreshejwe (expenses) kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014 bingana na USD 185,951.39, naho kuva ku wa 01/04/2014 kugeza ku wa 31/03/2015, ntihagaragajwe ibyakoreshejwe. Inyandiko yo ku wa 24/03/2022 yahawe umutwe witwa” To Whom It May Concern”, A. Raghavendra Rao & Associates, Chartered Accounts ivuga ko ishingiye ku makuru yahawe, ku nyandiko n’ibitabo by’ibaruramari Bharat Heavy Electrical Limited : Unit: BHEL-Electronics Division, PB. N0. 2006, Mysuru Road, Bengaluru-560 026, Karnataka, India yayihaye ngo iyigenzurire ibijyanye n’ibyakoreshejwe kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014, no kuva ku wa 01/04/2014 kugeza ku wa 31/03/2015, yemeje ko ibyakoreshejwe kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014 bingana na USD 4, 79, 720.85, naho kuva ku wa 01/04/2014 kugeza ku wa 31/03/2015, nta byo yagaragaje ; Inyandiko yo ku wa 24/03/2022 yahawe umutwe witwa” To Whom It May Concern”, A.K. MITTAL & CO. Chartered Accounts ivuga ko ishingiye ku makuru yahawe, ku nyandiko n’ibitabo by’ibaruramari Bharat Heavy Electrical Limited: Unit: Component Fabrication Plant, Rudrapur (U.S. Nagar), Uttrakhand-263153, India yayihaye ngo iyigenzurire ibijyanye n’ibyakoreshejwe kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014, no kuva ku wa 01/04/2014 kugeza ku wa

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31/03/2015, yemeje ko ibyakoreshejwe kuva ku wa 01/01/2013 kugeza ku wa 31/03/2014 bingana na USD 184, 218.00, naho kuva ku wa 01/04/2014 kugeza ku wa 31/03/2015, nta byo yagaragaje. [27] Urukiko rurasanga inyandiko zavuzwe haruguru Bharat Heavy Electricals Ltd iburanisha ko zakozwe n’abagenzuzi b’imari nyuma y’icibwa ry’urubanza rusabirwa gusubirishwamo ingingo nshya, atari ibimenyetso bishya bivugwa n’itegeko kuko itabasha kugaragariza Urukiko ko bitashoboraga kuboneka igihe urubanza rwaburanishwaga kuko ari yo ubwayo yari ibifite mu bubiko bwayo. Urukiko runasanga ibimenyetso abahagarariye Bharat Heavy Electricals Ltd bavuga ko byari bihari ariko ikaba itarashoboraga kubigeraho atari byo bagaragarije Urukiko, kuko nk’uko byagaragajwe haruguru, inyandiko bavuga ko zigaragaza ibyakoreshejwe ku mwuga (dépense), zanditswe nyuma y’icibwa ry’urubanza, aho bigaragara ko imwe yanditswe ku wa 16/03/2022, izindi eshatu zikandikwa ku wa 24/03/2022. [28] Kuba rero izo nyandiko Bharat Heavy Electricals Ltd yarazishatse nyuma y’icibwa ry’urubanza, bikaba binagaragara ko zanditswe nyuma y’icibwa ryarwo nk’uko amatariki zandikiweho abigaragaza, bitafatwa ko zitabagaho ngo zibe zakwemerwa nk’ibimenyetso bishya, kuko uburyo yakoresheje izishaka nyuma y’uko urubanza rusubirishwamo ingingo nshya ruciwe, nta cyayibujije kubukoresha mu gihe rwaburanwaga, bityo zikaba nta cyo zamarira uziburanisha nk’ikimenyetso gishya cyatuma urubanza rusubirishwamo ingingo nshya. [29] Hashingiwe ku bisobanuro bimaze gutangwa, uru Rukiko rurasanga ikirego cyatanzwe na Bharat Heavy Electricals Ltd cyo gusubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya, kitagomba kwakirwa ngo gisuzumwe kuko kitujuje ibisabwa n’amategeko, bityo urubanza rusabirwa gusubirishwamo ingingo nshya rukaba rugomba kugumaho. 2.Ibyerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka [30] Uhagarariye Rwanda Revenue Authority asaba uru Rukiko gutegeka Bharat Heavy Electricals Ltd guha ikigo ahagarariye amafaranga miliyoni enye (4,000,000Frw) akubiyemo amafaranga miliyoni imwe n’ibihumbi magana atanu (1,500,000Frw) y’ikurikiranarubanza n’amafaranga miliyoni ebyiri n’ibihumbi magana atanu (2,500,000Frw) y’igihembo cya Avoka. [31] Abahagarariye Bharat Heavy Electricals Ltd bavuga ko amafaranga Rwanda Revenue Authority isaba nta shingiro yahabwa, kubera ko sosiyete bahagarariye yari ifite uburenganzira bwo gutanga ikirego ishaka ubutabera, ko kandi nta bimenyetso iyagaragariza, ndetse ko kuba Abavoka bayo ari abakozi bishyurwa mu buryo buhoraho ku ngengo y’imari isanzwe, byumvikana ko nta cyo itakaza ku buryo yasaba kwishyurwa amafaranga y’igihembo cya Avoka. Uko Urukiko rubibona [32] Ingingo ya 111 y’itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [33] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Rwanda Revenue Authority isaba afite ishingiro kuko byumvikana ko hari ibyo yatakaje mu gukurikirana no kuburana uru rubanza. Rurasanga ariko harebwe ingano y’amafaranga isaba no kuba urubanza rugarukiye ku iyakirwa ry’ikirego cyo gusubirishamo urubanza ingingo nshya, mu bushishozi bwarwo ruyigeneye amafaranga ibihumbi magana abiri (200,000Frw) y’ikurikiranarubanza n’amafaranga ibihumbi magana atanu (500,000 Frw) y’igihembo cya Avoka.

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III.ICYEMEZO CY’URUKIKO [34] Rwemeje ko ikirego cyatanzwe na Bharat Heavy Electricals Ltd cyo gusubirishamo urubanza RCOMAA00023/2021/CA ingingo nshya kitakiriwe, kuko cyatanzwe mu buryo bunyuranyije n’amategeko. [35] Rutegetse Bharat Heavy Electricals Ltd guha Rwanda Revenue Authority amafaranga ibihumbi magana abiri (200,000Frw) y’ikurikiranarubanza n’amafaranga ibihumbi magana atanu (500,000Frw) y’igihembo cya Avoka. [36] Ruvuze ko amafaranga y’ingwate y’amagarama Bharat Heavy Electricals Ltd yatanze irega, ahwanye n’ibyakozwe mu rubanza.