BUGINGO vs RRA

# BUGINGO vs RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-04-28 - Case/document no.: RS/INJUST/RCOM 00010/2022/CA - Collection: Court of Appeal

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BUGINGO v. RWANDA REVENUE AUTHORITY (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RCOM 00010/2022/CA (Munyangeli, P.J., Kamere na Ngagi, J.) 28 Mata 2023 Amategeko agenga imanza z’ubucuruzi – Umusoro – Amategeko agenga gasutamu z’umuryango w’Afurika y’Iburasirazuba – Gutwara magendu – Mu gihe uwafatiwe mu gutwara magendu atemera icyaha, cyangwa ngo abe yaragihamijwe n’amategeko ifatira ntirikwiye guhabwa agaciro – Itegeko rigenga za Gasutamo z’Umuryango wa Afurika y’Iburasirazuba (The East African Community Customs Management Act, 2004, ingingo ya 119 n’iya 220. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – indishyi – indishyi mbonezamusaruro – Mu ghe umuburanyi abasha kugaragaza ibimenyetso by’uburyo igihombo yagize cyagiye kiyongera, bituma ikirego cye cy’indishyi mbonezamusaruro kidafatwa nk’ikirego gishya gitangiwe bwa mbere ku rwego rwo gusubirishamo urubanza ku mpamvu z’akarengane – 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 12. Incamake y’ikibazo: Imodoka Toyota Carina ifite plaque RAC 747H yafatiriwe na Rwanda Revenue Authority (RRA) kubera ko yari itwaye imyenda ya cyaguwa itarakorewe imenyekanisha ry’imisoro. Bugingo Martin nyiri iyo modoka yajuririye Komiseri wa za Gasutamo amusaba gusubizwa imodoka ye kuko nta ruhare yagize mu gutwara magendu, asubizwa ko icyemezo cy’ifatira kigumyeho. Ibyo byatumye arega RWANDA REVENUE AUTHORITY (RRA) mu Rukiko rw’Ubucuruzi, ikirego cye gihabwa RCOM 01973/2019/TC, arusaba gutesha agaciro icyo cyemezo no gutegeka RWANDA REVENUE AUTHORITY (RRA kumuha indishyi z’igihe imodoka ye imaze idakora zingana na miliyoni eshanu (5.000.000 Frw), iz’akababaro zingana na miliyoni eshatu (3.000.000Frw), iz’ikurikiranarubanza n’igihembo cya Avoka. RWANDA REVENUE AUTHORITY (RRA) yiregura ivuga ko igikoresho cyakoreshejwe muri magendu gifatirwa, ko ari muri urwo rwego imodoka ivugwa haruguru yafatiriwe nk’uko biteganywa n’amategeko, bityo ko ikirego cya Bugingo Martin nta shingiro gifite. Urukiko rw’Ubucuruzi rwemeje ko ikirego cya Bugingo Martin kidafite ishingiro. Atishimiye icyemezo cy’urukiko Bugingo Martin yakijuririye mu Rukiko Rukuru rw’Ubucuruzi avuga ko Urukiko rw’Ubucuruzi rwirengagije ibikubiye mu masezerano y’ikodesha yo ku wa 30/05/2019 yabaye hagati ye na Ingabire Emmanuel, ndetse n’ibiteganywa n’ingingo ya 199 (2) iii yashingiweho mu ifatira. RWANDA REVENUE AUTHORITY (RRA) mu kwiregura kuri izo mpamvu z’ubujurire, yavuze ko nta shingiro zifite, kubera ko na Bugingo Martin ubwe yiyemerera ko imodoka ye yafashwe itwaye magendu ya caguwa bitamenyekanishijwe muri gasutamo ngo yishyurirwe imisoro yabyo, kandi ko amasezerano y’ikodesha yo ku wa 30/05/2019 yagiranye na Ingabire Emmanuel adasimbura itegeko. Urukiko Rukuru rw’Ubucuruzi, rwemejeko ubujurire bwa Bugingo Martin nta shingiro bufite, ko nta gihindutse ku mikirize y’urubanza rwaciwe n’urukiko rw’ubucuruzi

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Bugingo Martin yatakambiye Perezida w’Urukiko rw’Ubujurire, asaba ko urubanza RCOMA 00075/2020/HCC rusubirishwamo ku mpamvu z’akarengane, nyuma yo gusuzuma ubusabe bwe, Perezida w’Urukiko rw’Ubujurire yandikiye Perezida w’Urukiko rw’Ikirenga amusaba kwemeza ko urwo rubanza rusubirishwamo ku mpamvu z’akarengane, maze mu cyemezo cye Nº 230/CJ/2022 Perezida w’Urukiko rw’Ikirenga yemeza ko urwo rubanza rusubirishwamo ku mpamvu z’akarengane, arwoherereza Urukiko rw’Ubujurire kugira ngo azabe ari rwo ruzaruburanisha, ikirego cyandikwa kuri RS/INJUST/RCOM 00010/2022/CA Bugingo avugako icyemezo cyo gufatira imodoka ye cyatanzwe ku buryo bunyuranyije n’amategeko agenga za gasutamo z’umuryango wa Afurika y’Iburasirazuba bityo gikwiye guteshwa agaciro kuko we atemera icyaha kandi iryo tegeko rikaba riteganya ko Komiseri wa Gasatumo adashobora gufatira ibihano umusoreshwa mu gihe yaba atemera icyaha cyangwa ngo ngo abe yaragihamijwe n’Urukiko rubifitiye ububasha. Uregwa avugako impamvu yo gusubirishamo urubanza ingingo nshya Bugingo atanga idafite ishingiro kuberako iyo modoka yafatiwemo ibicuruzwa mu buryo bwa magendu bityo Rwanda Revenue Authority ataba ariyo ibazwa iyo modoka, ahubwo umushoferi wayo ariwe wayibazwa kuko yayikoresheje icyaha. Bugingo kandi avugako ifatirwa ry’iyo modoka rye ryamugizeho ingaruka mu gihe imaze igihe idakora kandi ariyo yakuragaho imibereho, bityo asaba Urukiko ko uregwa yategekwa kumuha indishyi z’igihe iyo modoka imaze idakora. Uregwa yiregura avugako indishyi Bugingo asaba atazihabwa kuberako zitigeze ziburanishwa mu manza zabanje bityo icyo kirego cy’izo ndishyi akaba ari ikirego gishya kidakwiye kwakirwa mu rubanza rusubirishwamo ku mpamvu z’akarengane. Incamake y’icyemezo: 1. Icyemezo cyose cy’ifatira ry’ikinyabiziga cyakoreshejwe magendu gikwiye gushingira ku kuba nyir’icyo kinyabiziga wafatiwe muri icyo cyaha acyemera cyangwa yaragihamijwe n’amategeko, mu gihe iyo nzira idakurikijwe gutyo ifatira ntirigomba guhabwa agaciro. 2. Mu gihe umuburanyi abasha kugaragaraza uburyo igihombo cyagiye cyiyongera, ikirego cye cy’indishyi mbonezamusaruro yatanze asubirishamo urubanza ku mpamvu z’akarengane ntigifatwa nk’ikirego gishya gitangiwe bwa mbere ku rwego rwo gusubirishamo urubanza ku mpamvu z’akarengane. Ikirego gifite ishingiro. Amategeko yifashishijwe: 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 12; Itegeko rigenga za Gasutamo z’Umuryango wa Afurika y’Iburasirazuba (The East African Community Customs Management Act, 2004, ingingo ya 119 n’iya 220. Imanza zifashishijwe: Urubanza RCOMA 047/10/CS haburana Ikigo cy’Imisoro n’Amahoro v MUNYANEZA Evariste rwaciwe n’Urukiko rw’Ikirenga ku wa 29/07/2011.

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Urubanza I. IMITERERE Y’URUBANZA [1] Imodoka Toyota Carina ifite plaque RAC 747H yafatiriwe na Rwanda Revenue Authority (RRA) kubera ko yari itwaye imyenda ya cyaguwa itarakorewe imenyekanisha ry’imisoro. Bugingo Martin nyiri iyo modoka yajuririye Komiseri wa za Gasutamo amusaba gusubizwa imodoka ye kuko nta ruhare yagize mu gutwara magendu, asubizwa ko icyemezo cy’ifatira kigumyeho. Ibyo byatumye arega RWANDA REVENUE AUTHORITY (RRA) mu Rukiko rw’Ubucuruzi, ikirego cye gihabwa RCOM 01973/2019/TC, arusaba gutesha agaciro icyo cyemezo no gutegeka RWANDA REVENUE AUTHORITY (RRA kumuha indishyi z’igihe imodoka ye imaze idakora zingana na miliyoni eshanu (5.000.000 Frw), iz’akababaro zingana na miliyoni eshatu (3.000.000Frw), iz’ikurikiranarubanza n’igihembo cya Avoka. [2] RWANDA REVENUE AUTHORITY (RRA) ivuga ko igikoresho cyakoreshejwe muri magendu gifatirwa, ko ari muri urwo rwego imodoka ivugwa haruguru yafatiriwe nk’uko biteganywa n’amategeko, bityo ko ikirego cya Bugingo Martin nta shingiro gifite. [3] Urukiko rw’Ubucuruzi, mu rubanza RCOM 01973/2019/TC, rwasuzumye ibibazo bijyanye no kumenya niba icyemezo cy’ifatira ry’imodoka Toyota Carina RAC 747H gikwiye guteshwa agaciro, amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, maze rushingiye ku bisobanuro byatanzwe n’ababuranyi, ku bimenyetso rwashyikirijwe, ku biteganywa n’ingingo ya 199 y’Itegeko rigenga za gasutamo z’Umuryango w’Afurika y’Iburasirazuba (East African Community Customs Management Act, 2004) mu gika cyayo cya 1, agace ka (a) ivuga ko utwaye ikinyabiziga gikoreshejwe mu gutwara magendu aba akoze icyaha kandi akiryozwa1, n’ibivugwa mu gika cyayo cya 2, mu gace ka (iii), ko utwaye magendu abihanirwa kandi ikinyabiziga cyakoreshejwe mu bwikorezi bwayo kigafatirirwa hamwe n’ibyo cyari gitwaye, no ku biteganywa n’ingino ya 216, igika cya 4 y’iryo Tegeko, aho ivuga ko mu gihe Urukiko rusanze ikintu cyari gikwiye gufatirirwa gikomeza gufatirirwa, naho mu gihe urukiko rutanyuzwe no kuba cyari gikwiye gufatirirwa, kirarekurwa kigasubizwa nyiracyo2, rusanga imodoka Toyota Carina ifite plaque RAC 747H yari ikwiye gufatirirwa hashingiwe ku ngingo ya 199 yavuzwe haruguru, kuko yakoreshejwe mu gutwara magendu y’ibintu bitasorewe, bityo gusaba ko icyemezo kiyifatira giteshwa agaciro nta shingiro bifite kuko yafatiriwe mu buryo bukurikije amategeko. Urukiko rwasanze kandi kuba Bugingo Martin yaravugaga ko atari we wari ukwiye guhanirwa ubwikorezi bwa caguwa ya magendu, gufatira imodoka ye ntaho bihuriye no guhanwa kwe kuko izo ari ingaruka zikomoka ku buryo bunyuranye n’amategeko iyo modoka yakoreshejwemo, bityo na we akaba akwiye gukurikirana uwo bagiranye amasezerano yo kuyikoresha niba atarayubahirije. 1 “A master of any aircraft or vessel, and any person in charge of a vehicle, which is within a Partner State and which has any secret or disguised place adapted for concealing goods, or any device adapted for smuggling goods commits an offence and shall be liable”. 2 if the court is satisfied that a thing was liable to forfeiture under this Act, the thing shall be condemned; (b) if the court is not so satisfied, the thing shall be released to the claimant".

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[4] Ku wa 20/12/2019, Urukiko rw’Ubucuruzi rwakijije urwo rubanza, rwemeza ko ikirego cya Bugingo Martin kidafite ishingiro, bityo ko 20.000 Frw yatanzweho ingwate y’amagarama y’urubanza aheze mu Isanduku ya Leta. [5] Bugingo Martin ntiyishimiye iyo mikirize y’urubanza, ayijuririra mu Rukiko Rukuru rw’Ubucuruzi, ubujurire bwe bwandikwa kuri RCOMA 00075/2020/HCC, avuga ko Urukiko rw’Ubucuruzi rwirengagije ibikubiye mu masezerano y’ikodesha yo ku wa 30/05/2019 yabaye hagati ye na Ingabire Emmanuel, ndetse n’ibiteganywa n’ingingo ya 199 (2) iii yashingiweho mu ifatira, asaba Urukiko gusuzuma niba yari akwiye guhabwa 3.000.000 Frw y’indishyi z’akababaro na 5.000.000 Frw y’indishyi z’igihe imodoka ye yamaze idakora zikomeza kubarwa. Asoza asaba indishyi z’ikurikiranarubanza n’igihembo cya Avoka. [6] RWANDA REVENUE AUTHORITY (RRA) mu kwiregura kuri izo mpamvu z’ubujurire, yavuze ko nta shingiro zifite, kubera ko na Bugingo Martin ubwe yiyemerera ko imodoka ye yafashwe itwaye magendu ya caguwa bitamenyekanishijwe muri gasutamo ngo yishyurirwe imisoro yabyo, kandi ko amasezerano y’ikodesha yo ku wa 30/05/2019 yagiranye na Ingabire Emmanuel adasimbura itegeko. Isoza isaba indishyi zo gushorwa mu manza. [7] Urukiko Rukuru rw’Ubucuruzi, mu rubanza RCOMA 00075/2020/HCC, rwasuzumye ibibazo bijyanye no kumenya niba Urukiko rw’Ubucuruzi rwarirengagije ibikubiye mu masezerano y’ikodesha yo ku wa 30/05/2019 Bugingo Martin yagiranye na Ingabire Emmanuel ndetse n’ibiteganywa n’ingingo ya 199 (2) iii yashingiweho mu ifatira, kumenya niba Bugingo Martin yaragombaga guhabwa 3.000.000 Frw y’indishyi z’akababaro na 5.000.000 Frw y’indishyi z’igihe imodoka imaze idakora kandi niba zakomeza kubarwa, no kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa na buri ruhande afite ishingiro. [8] Ku bijyanye no kumenya niba Urukiko rw’Ubucuruzi rwarirengagije ibikubiye mu masezerano y’ikodesha ari hagati ya Bugingo Martin na Ingabire Emmanuel yo ku wa 30/05/2019 ndetse n’ibiteganywa n’ingingo ya 199 (2) iii yashingiweho mu ifatira, Urukiko rushingiye ku bisobanuro byatanzwe n’ababuranyi no ku bimenyetso barushyikirije, rwasanze ibivugwa na Bugingo Martin ko Urukiko rw’Ubucuruzi rwirengagije amasezerano y’ikodesha ry’imodoka yagiranye na Ingabire Emmanuel aho bumvikanye ko imodoka itazakoreshwa mu kintu icyo ari cyo cyose kitemewe n’amategeko ariko yarabirenzeho akayikoresha magendu, bityo ko icyaha ari gatozi, ndetse hakagombye kuryozwa uwafatiwe mu cyaha nk’uko ingingo ya 199, igika cya 2, agace ka (iii), k’Itegeko rya East African Community Customs Management Act, 2004 isobanura ko igikorwa cyakozwe ari icyaha, gihanishwa gucibwa amande ya USD 5,000 ku wafatanywe ikinyabiziga cyakoreshejwe, naho ikinyabizaga n’ibicuruzwa byafashwe bizafatirwa hagendewe ku buryo icyaha cyakozwemo, bitahabwa ishingiro kuko kuba hari amasezerano yagiranye na INGABIRE Emmanuel, ayo masezerano agomba kugira ingaruka hagati yabo bombi nk’uko biteganywa n’ingingo ya 113 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, bityo ko niba INGABIRE Emmanel atarayubahirije Bugingo Martin atagomba kuyitwaza ngo ayo mategeko abangamire RRA itarayagizemo uruhare, ahubwo yazikurikiranira Ingabire Emmanuel warenze ku byo bumvikanye byamugizeho ingaruka. [9] Ku bivugwa ko ingingo ya 199, igika cya 2, agace ka (iii), y’Itegeko rya East African Community Customs Management Act, 2004 isobanura ko igikorwa cyakozwe ari icyaha gihanishwa gucibwa amande ya USD 5,000 ku wafatanywe ikinyabiziga cyakoreshejwe, naho

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ikinyabiziga n’ibicuruzwa byafashwe bikazafatirwa hagendewe ku buryo icyaha cyakozwemo, Urukiko rwasanze Bugingo Martin avugisha iyi ngingo ibyo itavuga cyane cyane aho avuga ko ikinyabizaga n’ibicuruzwa byafashwe bizafatirwa hagendewe ku buryo icyaha cyakozwemo, kuko isobanura neza ko ikinyabiziga n’ibicuruzwa bishobora gufatirwa (commits an offence and shall be liable in the case of the person in charge of a vehicle, to a fine not exceeding five thousand dollars and the vehicle and goods in respect of which such offence has been committed shall be liable to forfeiture), ko aha byumvikana ko urwego rw’imisoro n’amahoro rumaze gusesengura uburyo icyaha cyakozwemo rufite uburenganzira bwo guca amande kubw’icyaha cyakozwe cyo kunyereza imisoro, kandi rukaba rufite n’uburenganzira bwo gufatira iyo modoka yakoreshejwe mu kunyereza uwo musoro, nk’uko biteganywa n’ingingo ya 213 (1) (An officer or a police officer or an authorised public officer may seize and detain any aircraft, vessel, vehicle, goods, animal or other thing liable to forfeiture under this Act or which he or she has reasonable ground to believe is liable to forfeiture; and that aircraft, vessel, vehicle, goods, animals or other thing may be seized and detained regardless of the fact that any prosecution for an offence under this Act which renders that thing liable to forfeiture has been, or is about to be instituted). [10] Urukiko Rukuru rw’Ubucuruzi rwasanze na none ikindi kigaragaza ko Bugingo Martin nka nyir’imodoka agomba kugengwa n’iri Tegeko rigenga za gasutamo z’Umuryango w’Afurika y’Iburasirazuba, ari uko mu bihano biteganywa mu ngingo ya 199 yaryo harimo ibihabwa uwari ushinzwe ikinyabiziga (person in charge of a vehicule) igihe icyaha cyakorwaga ndetse hakaba n’ihazabu icibwa ikinyabiziga cyifashishijwe mu gukora icyaha (vehicule of which such offence has been committed), bikumvikana ko ihazabu icibwa ikinyabiziga yishyurwa na nyiracyo, Bugingo Martin rero akaba agomba kwishyura ihazabu yaciwe imodoka ye niba yarashakaga ko RWANDA REVENUE AUTHORITY (RRA) iyimusubiza, ibindi bibazo akabikurikirana ku wo bagiranye amasezerano nk’uko byasobanuwe kuko ari we nyirabayazana w’igihombo byaba byaramuteje. [11] Ku birebana no kumenya niba 3.000.00 Frw y’indishyi z’akababaro na 5.000.000 Frw y’indishyi z’igihe imodoka imaze idakora zikomeza kubarwa ndetse n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka yasabwe na Bugingo Martin bigomba gutangwa, Urukiko rwasanze bitagomba gutangwa kuko ubujurire bwa Bugingo Martin byari bishingiyeho nta shingiro bufite. [12] Ku byerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka no gushorwa mu manza yasabwe na RWANDA REVENUE AUTHORITY (RRA), Urukiko rwarayasuzumye rusanga afite ishingiro, kubera ko Bugingo Martin yakomeje kuyishora mu manza z’amaherere kugeza mu bujurire, ikaba hari ibyo yatakaje mu kuburana kuko aho kuza kuburana abakozi bayo bayiburanira bakagombye gukora ibindi byinjiriza igihugu , kuba hari amafaranga yatakaje ikurikirana urubanza birimo nk’amavuta yakoreshejwe mu modoka izana abakozi kuburana, Bugingo Martin agomba kubisubiza RRA hashingiwe ku ngingo 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, kuko ari we wabaye nyirabayazana w’igihombo byayiteje, bityo akaba agomba kuyishyura indishyi z’ikurikiranarubanza n’igihembo cya Avoka zingana na (800.000 Frw).

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[13] Ku wa 30/09/2020, Urukiko Rukuru rw’Ubucuruzi rwakijije urwo rubanza, maze rwemezako ko ubujurire bwa Bugingo Martin nta shingiro bufite, ko nta gihindutse ku mikirize y’urubanza RCOM 01973/2019/TC. Rumutegeka kwishyura RWANDA REVENUE AUTORITY 800.000 Frw y’indishyi z’ikurikiranarubanza n’igihembo cya Avoka kandi 40.000 Frw yatanzeho amagarama y’urubanza ajurira agahera mu isanduku ya Leta. [14] Bugingo Martin yatakambiye Perezida w’Urukiko rw’Ubujurire, asaba ko urubanza RCOMA 00075/2020/HCC rusubirishwamo ku mpamvu z’akarengane, nyuma yo gusuzuma ubusabe bwe, Perezida w’Urukiko rw’Ubujurire yandikiye Perezida w’Urukiko rw’Ikirenga amusaba kwemeza ko urwo rubanza rusubirishwamo ku mpamavu z’akarengane, maze mu cyemezo cye Nº 230/CJ/2022 Perezida w’Urukiko rw’Ikirenga yemeza ko urwo rubanza rusubirishwamo ku mpamvu z’akarengane, arwoherereza Urukiko rw’Ubujurire kugira ngo azabe ari rwo ruzaruburanisha, ikirego cyandikwa kuri RS/INJUST/RCOM 00010/2022/CA. [15] Urubanza rwaburanishijwe mu ruhame ku wa 05/04/2023, Bugingo Martin ahagarariwe na Me Mwesigye Livingstone, naho RWANDA REVENUE AUTHORITY (RRA) ihagarariwe na Me Twahirwa Jean Baptiste, Urukiko ruvuga ko urubanza ruzasomwa ku wa 21/04/2023 ariko kuri yo tariki nti rwasomwa kubera ko uwo munsi wabaye ikiruko cya Eid El Fitr, isomwa ryimurirwa ku wa 28/04/2023, ari na wo munsi rusomeweho mu ruhame. [16] Muri rusange, impaka ziri muri uru rubanza zishingiye ku gaciro k’icyemezo S.O. no: 730/GISENYI-CORNICHE /31GC/ 2019 cy’ifatira ry’imodoka Toyota Carina RAC 747 H cyafashwe na RWANDA REVENUE AUTORITY (RRA) no ku ngaruka zabyo zijyanye n’indishyi Bugingo Martin asaba Urukiko rw’Ubujurire kumugenera mu gihe rwakwemeza kugitesha agaciro. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURA RYABYO Gusuzuma niba icyemezo S.O. N0: 730/GISENYI-CORNICHE/31GC/2019 cy’ifatira  ry’imodoka Toyota Carina RAC 7474H ryakozwe na RWANDA REVENUE AUTORITY (RRA) cyigomba guteshwa agaciro [17] Me Mwesigye Livingstone, uhagarariye Bugingo Martin, avuga ko icyemezo S.O. No: 730/GISENYI-CORNICHE/31GC/2019 cy’ifatira ry’imodoka Toyota Carina RAC 7474 H ryakozwe na RWANDA REVENUE AUTORITY (RRA) cyagombaga guteshwa agaciro kuko kitubahirije amategeko nk’uko biteganywa n’ingingo ya 219 (2) y’Itegeko rya The East African Community Customs Management Act, 2004, iteganya ko: “Komiseri wa za Gasutamo adashobora gufatira ibihano umusoreshwa igihe atemera icyaha ; we akaba atacyemera, ndetse ʺ n’ingingo ya 220 y’iryo Tegeko iteganya ko ibihano bitangwa n’Urukiko rubifitiye ububasha, iyo uwari ukurikiranyweho icyaha agihamijwe, ariko ko mbere yo kumuhana RWANDA REVENUE AUTORITY (RRA) itakurikiranye icyaha imbere y’inkiko zibifitiye ububasha. [18] Akomeza avuga ko Urukiko rugomba gutegeka ko icyemezo cya RWANDA REVENUE AUTHORITY (RRA) (S.O. N0: 730/GISENYI-CORNICHE/31GC/2019) giteshwa agaciro, maze Bugingo Martin agasubizwa imodoka ye kuko RWANDA REVENUE AUTORITY (RRA) itagaragaza ko habaye ikurikiranacyaha ryakozwe mu nkiko zibifitiye ububasha, ibyo bikaba

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bihabanye n’ingingo za 219 na 220 z’Itegeko rya The East African Community Customs Management Act, 2004. [19] Ashingira ibyo avuga ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCOMA 047/10/CS rwaciwe ku wa 29/07/2011, akanenga ariko ko Urukiko Rukuru rw'Ubucuruzi rwirengagije urwo rubanza kandi ari icyemezo cy'Urukiko rwisumbuye ku rwafashe icyemezo nk’uko biteganywa n'ingingo ya 9 y'Amabwiriza Nº001/2021 yo ku wa 15/03/2021 ya Perezida w'Urukiko rw'Ikirenga agenga itangazwa ry'imanza mu cyegeranyo cy'ibyemezo by'inkiko. [20] Asaba Urukiko rw’Ubujurire kuzashingira ku ngingo za 219 (2) na 220 z’Itegeko rya The East African Community Customs Management Act, 2004, no ku rubanza RCOMA 00628/2020/HCC rusa n’uru. Bityo rukabona ko mu guca urubanza rusubirwamo ku mpamvu z’akarengane, Urukiko Rukuru rw’Ubucuruzi rwirengagije ingingo za 219 na 220 z’Itegeko rya The East African Community Customs Management Act, 2004, urubanza RCOMA 047/10/CS ndetse n’Urubanza RCOMA 00628/2020/HCC bigatuma rufata icyemezo kirenganya Bugingo Martin. [21] Me Twahirwa Jean Baptiste, uhagarariye RWANDA REVENUE AUTHORITY (RRA) mu kwiregura avuga ko iyi mpamvu yo gusubirishamo urubanza ku mpamvu z’akarengane nta shingiro ifite, kuko imodoka Bugingo Matrin asaba ko yarekurwa yafatiwemo ibicuruzwa bya magendu bigizwe n’imyenda ya caguwa, kandi ko ingingo ya 199 igika cya C agace ka (iii) y’Itegeko rya East African Community Customs Management Act, 2004 , iteganya ko imodoka yafatiwemo ibicuruzwa bitamenyekanishijwe kuri gasutamo cyangwa ibicuruzwa bya magendu ifatirwa burundu, bityo ko kuba RWANDA REVENUE AUTHORITY (RRA) yarafatiriye iyo modoka nta kosa yakoze. Yongeraho ko RWANDA REVENUE AUTHORITY (RRA) isanga aho kugira ngo abe ari yo ibazwa iyo modoka, umushoferi wari uyitwaye ari we wayibazwa kuko ari we wayikoresheje icyo cyaha. [22] Uburanira RWANDA REVENUE AUTORITY (RRA) avuga kandi ko ibyo RRA yakoze byari bishingiye ku mategeko, ko ikibazo kiriho ari uko Bugingo Martin urega atari we wakoze fraude (magendu), ko uwayikoze ari Ingabire Emmanuel yari yatije imodoka akayifatanwa, ariko ko uyu yigendeye ntiyigere akora contestation (agira icyo agaragaza kitamunyuze) haba kuri gasutamo cyangwa se kuri RRA. Akavuga ko RRA itari kureka gukurikirana amakosa yakozwe, kuko yo yakabaye ifitanye ikibazo na nyir’ikosa utarigeze agira icyo abikoraho aho kuba yagira icyo ibazwa na nyir’ikintu (nyir’umutungo) cyafatiriwe, kandi ko ibijyanye n’imodoka yafatiriwe itwaye magendu Bugingo Martin yari kubibaza Ingabire Emmanuel hakurikijwe amasezerano bagiranye. UKO URUKIKO RUBIBONA [23] Ingingo ya 199, igika cya 2, mu gace ka (iii), y’Itegeko rigenga za Gasutamo z’Umuryango wa Afurika y’Iburasirazuba (The East African Community Customs Management Act, 2004) iteganya ko utwaye magendu aba akoze icyaha ahanirwa kandi ikinyabiziga

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cyakoreshejwe mu bwikorezi bwayo kigafatirwa hamwe n’ibyo cyari gitwaye3. Ingingo ya 219 y’iryo tegeko igateganya ko mu gihe Komiseri wa za Gasutamo afite ibimenyetso by’uko umusoreshwa yakoze icyaha giteganywa n’iri tegeko ashobora kurangiza ikibazo mu bwumvikane mu gihe umusoreshwa yemera icyaha4. Naho ingingo ya 220 y’iryo tegeko igateganya ko mu gihe umusoreshwa atemera icyaha, ikurikiranacyaha rikorwa mu Rukiko rufite ububasha bwo guhamya umuntu icyaha akurikiranyweho no gutanga ibihano biteganyijwe5. [24] Mu rubanza RCOMA 047/10/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 29/07/2011, Ikigo cy’Imisoro n’Amahoro kiburana na Munyaneza Evariste, Urukiko rw’Ikirenga rwasesenguye ibiteganywa n’ingingo ya 219 n’iya 220 z’Itegeko rigenga za Gasutamo z’Umuryango wa Afurika y’Iburasirazuba zimaze kwibutswa haruguru, maze mu gika cya 13 cy’urwo rubanza, Urukiko rutanga umurongo ko Komiseri wa za Gasutamo afite ububasha bwo guhana umusoreshwa wakoze icyaha giteganywa n’iri tegeko ariko ko abukoresha gusa iyo umusoreshwa yemeye icyaha ashinjwa akabikora mu buryo bwateganyijwe, mu gihe iyo atacyemeye ahanwa iyo abanje kugikurikiranwaho no kugihamwa n’inkiko zifite ububasha bwo 3 “A master of any aircraft or vessel, and any person in charge of a vehicle, which is within a Partner State… commits an offence and shall be liable, in the case of the person in charge of a vehicle, to a fine not exceeding five thousand dollars and the vehicle and goods in respect of which such offence has been committed shall be liable to forfeiture”.

4 Iyo ngingo ya 219 mu gika cyayo cya (1) iragira iti: “The Commissioner may, where he or she is satisfied that any person has committed an offence under this Act in respect of which a fine is provided or in respect of which any thing is liable to forfeiture, compound the offence and may order such person to pay a sum of money, not exceeding the amount of the fine to which the person would have been liable if he or she had been prosecuted and convicted for the offence, as the Commissioner may deem fit; and the Commissioner may order any thing liable to forfeiture in connection with the offence to be condemned”. Mu gika cyayo cya (2) igakomeza igira iti: “The Commissioner shall not exercise his or her powers under subsection (1) unless the person admits in a prescribed form that he or she has committed the offence and requests the Commissioner to deal with such offence under this section”.

5 Iyo ngingo ya 220 mu gika cyayo cya (1) iragira iti: “Without prejudice to the powers of any other court of competent jurisdiction, a prosecution for an offence under this Act may be heard and determined before a subordinate court; and where any such court hears and determines the prosecution it shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under this Act on a person convicted of the offence: Provided that all proceedings of civil nature shall be filed and determined in accordance with the provisions of the relevant procedural legislation in the Partner State”.

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kuburanisha ibyaha no gutanga ibihano6. Uyu murongo kandi ni nawo kugeza ubu wakomeje gukurikizwa mu zindi manza na nyuma y’icibwa ry’urwo rubanza7. [25] Muri dosiye y’uru rubanza nta na hamwe hagaragara ikimenyetso cy’uko mbere y’uko Rwanda Revenue Authority ifata icyemezo S.O. N0: 730/GISENYI-CORNICHE/31GC/2019 cy’ifatira rya burundu ry’imodoka Toyota Carina RAC 7474H ya Bugingo Martin ivugwaho kuba yarafatanwe magendu itwawe na Ingabire Emmanuel hayeho ukwemera icyaha cyangwa se uguhamwa n’icyaha cy’uwo ari we wese hagati ya nyirayo n’uwari uyitwaye. [26] Rushingiye ku isesengura ry’ingingo z’amategeko zavuzwe haruguru ryakozwe n’Urukiko rw’Ikirenga mu rubanza RCOMA 0047/10/CS rwaciwe ku wa 29/07/2011, no ku kuba nta kimenyetso cyo kwemera icyaha giteganywa n’ingingo ya 199 ya East African Community Customs Management Act yibukijwe haruguru cyangwa se ikimenyetso cyo guhamwa n’inkiko icyo cyaha kigeze kigaragazwa na RRA mbere yo gutanga igihano cyo gufatira burundu imodoka ya Bugingo Martin yavuzwe haruguru, uru Rukiko rurasanga Bugingo Martin yararenganiye mu kuba Urukiko Rukuru rw’Ubucuruzi rutarakuyeho icyemezo cyafatiriye imodoka ye mu buryo budakurikije amategeko. Bityo icyemezo S.O. N0 : 730/GISENYI-CORNICHE/31GC/2019 cy’ifatira rya burundu ry’imodoka Toyota Carina RAC 7474H kikaba kigomba guteshwa agaciro, Rwanda Revenue Authority igategekwa gusubiza Bugingo Martin imodoka ye. [27] Urukiko rurasanga kandi ibivugwa n’uburanira RRA ko ibirebana n’inenge yo kuba nta kwemera icyaha cyangwa se guhamwa n’icyaha byabanjirije guhanwa byagira ishingiro iyo nibura Ingabire Emmanuel aba ari we watanze iki kirego nta shingiro byahabwa, kuko bihagije kuba nta kigaragaza ko hari umuntu n’umwe wahamijwe cyangwa se wemeye icyaha RRA ivuga ko cyakozwe hifashishijwe imodoka bidashidikanywaho ko ari iya Bugingo Martin, ikaba ndetse itaragaragaje aho yashingira ivuga ko nyir’umutungo atemerewe kuwukurikirana no kuwuregera agamije kuwugaruza aho waba uherereye hose. 6 Reba igika cya 13 cy’urwo rubanza aho Urukiko rw’Ikirenga rwagize ruti: “ Ingingo ya 219 ya East African Community Customs Management Act, mu gika cyayo cya mbere, iteganya ko mu gihe Komiseri wa za Gasutamo afite ibimenyetso by’uko umusoreshwa yakoze icyaha giteganywa n’iryo tegeko ashobora kurangiza ikibazo mu bwumvikane, umusoreshw agategekwa amafaranga agomba kwishyura, mu gika cya kabiri igateganya ko ubwo bubasha abukoresha gusa iyo umusoreshwa yemeye icyaha ashinjwa akabikora mu buryo bwateganyijwe (prescribed form), naho ingingo ya 220 y’iryo tegeko rya East African Community Customs Management igateganya ko ikurikiranacyaha rikorwa imbere y’urukiko rufite ububasha bwo guhamya umuntu icyaha akurikiranweho no gutanga ibihano biteganyijwe (…a prosecution for an offence under this Act may be heard and determined before a subordinate court, and where such court hears and determines the prosecution, it shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under this Act on a person convicted of the offence)”. 7 Reba urubanza N°RCOMA 0084/11/CS hagati ya AUTOEXPRESS SARL na RWANDA REVENUE AUTHORITY (RRA) rwaciwe n’Urukiko rw’Ikirenga ku wa 22/03/2013 aho mu bika byarwo bya 13, 14 na 15 rwasobanuye ko ibihano RRA yari yaciye AUTOEXPRESS SARL kandi itaremeye cyangwa se ngo ihamwe n’ikiko ibyaha byashingiweho biteganywa na East African Community Customs Management Act bigomba kuvanwaho.

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Gusuzuma niba Rwanda Revenue Authority (RRA) yacibwa indishyi z’igihe imodoka  imaze idakora zingana na 11.520.000 Frw zikomeza kubarwa kugeza urubanza rubaye itegeko, n’iz’akababaro zingana na 3.000.000 Frw [28] Me Mwesigye Livingstone, uhagarariye Bugingo Martin, avuga ko Rwanda Revenue Authority (RRA) yafatiriye ikinyabiziga cya Bugingo Martin kandi izi neza ko imodoka ye mu gufatanwa magendu nta ruhare yabigizemo, ndetse ko yanasobanuriye Komiseri ushinzwe za gasutamo ko ibyakozwe na RRA binyuranyije n’amategeko ariko ntagire icyo abikoraho ahubwo agashimangira icyemezo cyo gufatira imodoka kandi iyo modoka yarakoraga ikagira icyo imwinjiriza ku munsi gitunga umuryango we cyane cyane ko yayikodeshaga 80.000 Frw mu minsi itandatu (6) buri cyumweru, kuyabura bikamutera igihombo, ari na yo mpamvu Rwanda Revenue Authority (RRA) igomba kubitangira indishyi z’igihe imaze idakora kingana n’imyaka itatu (3) , gihera ku wa 12/08/2019 imodoka yafatiriweho kikageza muri uyu mwaka wa 2023, zingana na 11.520.000 Frw kandi zikomeza kwiyongera kugeza igihe iyo modoka izarekurirwa. [29] Asaba kandi Urukiko gutegeka Rwanda Revenue Authority (RRA) kwishyura Bugingo Martin indishyi z’akababaro zingana na miliyoni eshatu (3.000.000 Frw) kuko imodoka yafatiriwe mu buryo bunyuranyije n’amategeko, kandi yasabwa gukemura ikibazo ku neza ikabyanga, bikamuteza akababaro we n’umuryango we, kuko yari ibatunze kandi kuva yafatirwa ubuzima bukaba bubagora cyane, ikaba irimo kuyibyaza umusaruro naho Bugingo Martin n’umuryango we bagakomeza gutakaza ibyo bari bafite mu gukurikirana imodoka ivugwa muri uru rubanza. [30] Ashingira ku nyandkiko y'ifatira ry'imodoka no ku masezerano yo gukodesha imodoka. Anenga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko ikirego kidafite ishingiro, bityo ko nta ndishyi Bugingo Martin akwiye guhabwa kandi yaragombaga kuzihabwa, kuko rutabonye ko ifatira ry’iyo modoka ryamuteje igihombo, aho mu gika cya 26 cy’urubanza RCOMA 00075/2020/HCC rwemeje ko nta ndishyi yahabwa kuko ubujurire zishingiyeho nta shingiro bufite. [31] Me Twahirwa Jean Baptiste, uhagarariye RWANDA REVENUE AUTHORITY (RRA), mu kwiregura kuri iyi mpamvu yo gusubirishamo urubanza ku mpamvu z’akarengane, avuga ko 11.520.000 Frw Bugingo Martin asaba zitigeze ziburanishwaho kuko yaregeye 5.000.000 Frw, kandi ko ibirego bishya cyangwa ingingo nshya zitaburanweho zitazanwa mu rubanza rw’akarengane. Avuga kandi ko ibyo RWANDA REVENUE AUTHORITY (RRA) yakoze byari bishingiye ku mategeko, bityo ko niba hari n’indishyi Bugingo Martin yasaba akwiye kuzisaba umushoferi we Ingabire Emmanuel. [32] Ku byerekeye indishyi z’akababaro Bugingo Martin asaba, uburanira RRA avuga ko ntazo akwiye guhabwa kuko ari we washoye RWANDA REVENUE AUTHORITY (RRA) mu manza, ndetse ko nta n’aho zishingiye kandi ko n’uburyo zabazwe butagaragazwa cyane cyane ko ari n’umurengera. Me Mwesigye Livingstone, uhagarariye Bugingo Martin, yongeraho ko gusaba 11.529.000 Frw atari bishya muri uru rubanza, kuko mu kiregerwa mu rubanza RCOM 01175/2018/TC bigaragara ko izi ndishyi zaregewe, kandi ko zari no mu bibazo byagombaga gusuzumwa. Avuga ndetse ko zinagaragara mu rubanza RCOMA 00075/2020/HCC mu gika cya 26 ku

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rupapuro rwa 8, ariko ko impamvu imibare yahindutse ari uko indishyi zakomeje kwiyongera nk’uko byari byasabwe ku rwego rubanza. UKO URUKIKO RUBIBONA [33] Ingingo ya 12 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 : Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda. Naho uvuga ko atagitetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda. a) Kumenya niba indishyi mbonezamusaruro Bugingo Martin asaba ari ikirego gishya kitagomba gusuzumwa kuri uru rwego [34] Dosiye y’urubanza igaragaza ko uru rubanza rwinjiye mu Rukiko rw’Ubucuruzi ku rwego rwa mbere ku wa 20/09/2019, ruhabwa nimero RCOM 01973/2019/TC, Bugingo Martin arega RRA ikirego gifite ikiburanwa yise : „Gutesha agaciro icyemezo cy’ifatira ry’imodoka Toyota Carina RAC 7474H ryakozwe na RRA no kuyitegeka kwishyura indishyi z’akababaro 3.000.000 Frw n’indishyi z’igihe imaze idakora 5.000.000 Frw zikomeza kwiyongera kugeza urubanza rubaye itegeko“. Mu guca urwo rubanza, mu gika cyarwo cya 7, Urukiko rwasanze ibirebana n’indishyi zose Bugingo Martin yari yaregeye bitagomba guhabwa ishingiro kuko ikirego cye cy’ibanze kijyanye n’ifatira ry’imodoka nacyo nta shingiro cyahawe. [35] Dosiye igaragaza kandi ko ku rwego rw’ubujurire mu rubanza RCOMA 00075/2020/HCC, mu byo Bugingo Martin yari yajuririye harimo kuba atarahawe indishyi yari yaregeye ku rwego rubanza, kandi icyo kibazo cyarasuzumwe, Urukiko Rukuru rw’Ubucuruzi narwo rwemeza ko nta shingiro zifite kuko n’ubujurire ku kirego cy’ibanze kijyanye n’ifatira ry’imodoka nta shingiro bwahawe8. [36] Rushingiye ku bimaze gusobanurwa, Urukiko rurasanga haba mu cyaregewe Bugingo Martin atangiza urubanza ku rwego rwa mbere, ndetse no mu rubanza ku nzego zombi zabanje, hagaragaramo ikibazo cyashyikirijwe izo nkiko kirebana n’indishyi mbonezamusaruro zikomoka ku gihombo Bugingo Martin avuga ko aterwa no kuba imodoka ye yarafatiriwe kandi ko asaba ko zikomeza kubarwa uko iminsi itashye. Kuba rero ubwo ku wa 20/09/2019 Bugingo Martin atangiza ikirego yaravugaga ko izo ndishyi zanganaga na 5.000.000 Frw, none ubu nyuma y’imyaka isaga 3 avuga ko zimaze kugera kuri 11.520.000 Frw kandi agasobanura ko iyo mpinduka mu mibare iterwa n’igihe cyakomeje guhita imodoka ye igifatiriwe na RRA, ntabwo bituma izi ndishyi zifatwa nk’ikirego gishya gitangiwe bwa mbere ku rwego rwo gusubirishamo urubanza ku mpamvu z’akarengane, ngo bitume Urukiko rutagisuzuma mu mizi. Bityo ibisobanuro bya RRA kuri iyi ngingo bikaba nta shingiro bigomba guhabwa.

b) Kumenya niba indishyi zingana na 11.520.000 Frw Bugingo Martin asaba zifite ishingiro 8 Reba igika cya 26 cy’urwo rubanza.

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[37] Ku birebana n’ibimenyetso by’indishyi zisabwa na Bugingo Martin, dosiye y’uru rubanza igaragaza inyandiko ya RRA y’uko imodoka ya BUGINGO Martin yafatiriwe guhera ku wa 12/08/2019, Bugingo Martin yandikira RRA ku wa 20/08/2019 asaba kuyisubizwa ariko kugeza ubu nta kigaragaza ko yayisubijwe, amasezerano yo ku wa 30/05/2019 hagati ya Bugingo Martin na INGABIRE Emmanuel ateganya mu ngingo yayo ya 2 ko Ingabire Emmanuel agomba kwishyura Bugingo Martin 80.000 Frw buri minsi itandatu (6) y’icyumweru kandi akishyurwa ku wa mbere wa buri cyumweru. [38] Urukiko rurasanga amafaranga 11.520.000 Frw Bugingo Martin aregera asobanura ko ahwanye n’indishyi z’igihe imodoka ye imaze idakora kingana n’imyaka itatu (3), gihera ku wa 12/08/2019 imodoka yafatiriweho kikageza muri uyu mwaka wa 2023. Iyo modoka ikaba yarafatiriwe mu gihe kuva ku wa 30/05/2019 yari mu masezerano y’akazi kinjiriza nyirayo 80.000 Frw buri cyumweru kibariwe ku minsi y’akazi 6. Ayo masezerano akaba ari ay’igihe kitazwi ku buryo na RRA itigeze itanga ikimenyetso kigaragaza ko kugeza n’ubu iyo idafatira iyo modoka ayo masezerano yari kuba atakiriho, kuko amasezerano agaragaza igihe atangiriraho ariko ntagaragaze igihe azarangiriraho. Uru Rukiko rukaba rusanga habazwe 80.000 Frw kuri buri cyumweru, ukwezi kukaba kubarirwa ibyumweru 4, naho umwaka ugizwe n’amezi 12 ukaba ubarirwa ibyumweru 48, ayo mafaranga ahwanye koko n’imyaka itatu (11.520.000 Frw = ibyumweru 48 x imyaka 3 x 80.000 Frw) ; iyo myaka ikaba yarashize uhereye igihe imodoka yafatiriwe. [39] Urukiko rushingiye ku biteganywa n’ingingo ya 12 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, yibukijwe haruguru, rurasanga Bugingo Martin wareze yaragaragaje ibimenyetso bimaze kuvugwa haruguru by’igihe imodoka ye yafatiriwe n’amafaranga yari ayitegerejemo mu gihe imaze avukijwe kuyikoresha. RRA iregwa ikaba itaratanze ibimenyetso bibivuguruza, uretse gusa kuvuga ko izi ndishyi zitigeze ziburanwaho mu rubanza rusubirishwamo. Bityo indishyi zingana na 11.520.000 Frw Bugingo Martin asaba akaba agomba kuzihabwa na RRA. Urukiko rurasanga ariko ibyo kuba izo ndishyi zakomeza kubarwa kugeza igihe azasubirizwa na RRA imodoka ye Toyota Carina RAC 747 H nta shingiro byahabwa kuko ibyo ari ikibazo kirebana n’irangizwa ry’urubanza ritarageza igihe kandi inshingano z’uru Rukiko zikaba zigarukira gusa ku guca uru rubanza ku cyaregewe. [40] Urukiko rurasanga indishyi z’akababaro Bugingo Martin asaba zingana na 3.000.000 Frw ngo kubera akabaro yatewe no kuvutswa imodoka ye bikamutera imibereho mibi we n’umuryango we nta shingiro zigomba guhabwa kuko uretse ibimenyetso yatangiye indishyi zavuzwe haruguru zingana na 11.520.000 Frw kandi yagenewe, nta bindi bimenyetso byihariye yatangiye izi zindi z’akababaro. Urukiko rukaba rusanga hejuru y’indishyi mbonezamusaruro agenewe, nta mpamvu ihari yatuma Bugingo Martin anagenerwa indishyi z’akababaro.

 Gusuzuma niba ababuranyi bagenerwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka basaba [41] Me Mwesigye Livingstone, uhagarariye Bugingo Martin, asaba Urukiko rw’Ubujurire gutegeka Rwanda Revenue Authority (RRA) kwishyura Bugingo Martin 3.000.000 Frw y’igihembo cya Avoka, 500.000 Frw y’ikurikiranarubanza no kumusubiza 60.000 Frw y’ingwate y’amagarama yatanze arega mu nkiko zabanje, kubera ko ari yo yamushoye mu manza bigatuma

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yiyambaza abanyamategeko bo kumuburanira kugira ngo arengere inyungu ze zahungabanyijwe, bigatuma agira n’ibyo atakaza. Ashingira ku ngingo ya 111 n’iya 269 (1) z’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 26 y’Amabwiriza agena ibihembo mbonera by’Abavoka mu Rwanda, n’ingingo ya 4 igika cya 1 n’icya 2 y’Iteka rya Minisitiri N°133/moj/ag/18 ryo ku wa 04/06/2018 rigena amafaranga atangwa mu manza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. [42] Me Twahirwa Jean Baptiste, uhagarariye RWANDA REVENUE AUTHORITY (RRA), mu kwiregura kuri 3.000.000 Frw y’igihembo cya Avoka, 500.000 Frw y’ikurikiranarubanza na 60.000 Frw y’amagarama Bugingo Martin yatanze mu nkiko zabanje asaba gusubizwa, avuga ko ntazo akwiye guhabwa, kuko ari we washoye RWANDA REVENUE AUTHORITY (RRA) mu manza, no kuba nta n’aho zishingiye ndetse akaba atagaragaza n’uburyo zibaze, byongeye kandi zikaba ari n’umurengera. UKO URUKIKO RUBIBONA [43] Ingingo ya 111 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 : Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe. [44] Rushingiye ku ngingo y’itegeko imaze kwibutswa haruguru, Urukiko rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, Bugingo Martin asaba ayakwiye kuko ikirego cye cy’iremezo gifite ishingiro nk’uko bimaze gusobanurwa haruguru kandi gukurikirana urubanza no kwiyambaza Avoka bikaba hari icyo bitwara umuburanyi. Urukiko rurasanga ariko ayo asaba ari menshi cyane ugereranyije n’imigenedekere y’uru rubanza, bityo mu bushishozi bw’Urukiko, ayo akwiye akaba ari 1.500.000 Frw y’igihembo cya Avoka na 600.000 Frw y’ikurikiranarubanza ku nzego zose uko ari eshatu (3) uru rubanza rumaze kuburanwamo, ni ukuvuga 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri buri rwego, kandi agasubizwa 60.000 Frw yatanzeho amagarama y’urubanza, ni ukuvuga 20.000 Frw mu Rukiko rw’Ubucuruzi na 40.000 Frw mu Rukiko Rukuru rw’Ubucuruzi. ICYEMEZO CY’URUKIKO [45] Rwemeje ko ikirego cyatanzwe na Bugingo Martin cyo gusubirishamo ku mpamvu z’akarengane urubanza RCOMA 00075/2020/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 30/09/2020, gifite ishingiro ; [46] Rwemeje ko icyemezo cy’ifatira ry’imodoka Toyota Carina RAC 747 H ya Bugingo Martin ryakozwe na RWANDA REVENUE AUTHORITY (RRA) kivanweho ; [47] Rutegetse RWANDA REVENUE AUTHORITY (RRA) gusubiza Bugingo Martin imodoka ye Toyota Carina RAC 747 H ;

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[48] Rutegetse RWANDA REVENUE AUTHORITY (RRA) kwishyura Bugingo Martin indishyi zingana na 11.520.000 Frw z’igihombo yatewe n’ifatirwa ry’iyo modoka ; [49] Rutegetse RWANDA REVENUE AUTHORITY (RRA) kwishyura Bugingo Martin 1.500.000 Frw y’igihembo cya Avoka, 600.000 Frw y’ikurikiranarubanza ku nzego zose no kumusubiza 60.000 Frw yatanzeho amagarama y’urubanza ku nzego zabanje.