NIYIBIZI v SANLAM AG Plc

# NIYIBIZI v SANLAM AG Plc

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-06-13 - Case/document no.: RS/INJUST/RC 00020/2022/CA - Collection: Court of Appeal

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NIYIBIZI v SANLAM AG Plc [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RC 00020/2022/CA (Munyangeri, P.J; Kamere na Ngagi, J.) 13 Kamena 2023] Itegeko rigenga Ibimenyetso – itandukaniro hagati y’inyemezabuguzi n’inyemezabwishyu – ikimenyetso cyuko umuntu yishyuye inyemezabuguzi – Inyemezabwishyu ni ikimenyetso kigaragaza ko hakozwe ubwishyu bw’amafaranga hagati y’umukiliya na sosiyete, na ho inyemezabuguzi ikaba igaragaza mu buryo burambuye serivisi zigomba kwishyurwa, igafasha umukiliya kumenya amakuru yose arebana n’ibyo agomba kwishyura. Itegeko rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga – Igihe cyo gutanga ibimenyetso k’uwahohotewe n’impanuka – Ibimenyetso by’ibyo umuntu yatakaje mu mpanuka bitangwa mu gihe cyo kumvikana n’umwishingizi cyangwa mu gihe cy’iburanisha mu Rukiko. Itegeko ryerekeye imiburanishirize y’imanza Mbonezamubano – ikiregerwa – ikimenyetso cy’ikiregerwa – Ntabwo umuburanyi yasaba urukiko gushingira ku bushishozi kugirango rumugenere uburenganzira asaba guhabwa mu gihe adashobora kugaragaza ibimenyetso abushingiraho. Itegeko ryerekeye imiburanishirize y’imanza Mbonezamubano – Urubanza rw’akarengane – Indishyi z’ikurikiranarubanza n’igihembo cya Avoka – Amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka ntatangwa mu rubanza rusuzuma akarengane mu gihe hari ingingo z’akarengane buri ruhande rwahaweho ukuri. Incamake y’ikibazo: uru rubanza rwatangiye Niyibizi arega SANLAM AG Plc mu Rukiko Rwisumbuye rwa Nyarugenge asaba indishyi zitandukanye kubera impanuka yakomerekeyemo bikomeye itewe n’imodoka Pick Up Daihatsu Delta RAB 931U yari itwawe na Murenzi wananiwe kuyiyobora neza kubera uburangare kandi ikaba yari ifite ubwishingizi muri Sanlam AGPlc. Niyibizi avuga ko yandikiye SORAS AG Ltd/ SANLAM AG Plc nk’umwishingizi w’iyo modoka, ayisaba kumuha indishyi zikomoka kuri iyo mpanuka birananirana, bituma ayirega. SANLAM AG Plc yo ivuga ko akwiye guhabwa indishyi ziteganywa n’amategeko kuko izo asaba ari umurengera, Urukiko Mu rubanza RC01086/2019/TGI/NYGE rwemeje ko SANLAM Plc iha Niyibizi indishyi zitandukanye. Niyibizi yajuririye icyo cyemezo mu Rukiko Rukuru, asaba guhabwa indishyi z’amafaranga yishyuye kwa muganga, indishyi z’imbangamiraburambe ku kazi, amafaranga y’ikurikiranarubanza n’ingendo, amafaranga y’amafunguro yafataga mu gihe cyo kujya kwa muganga no kuvayo, n’indishyi z’ibyo yatanze ku rubanza. Urukiko Rukuru mu Mu rubanza RCA00382/2020/HC/KIG rwemeje ko ubujurire bwa Niyibizi nta shingiro bufite, ko urubanza rwaciwe n’Urukiko Rwisumbuye rudahindutse. Niyibizi yandikiye Perezida w’Urukiko rw’Ubujurire asaba ko urubanza RCA00382/2020/HC/KIG rwaciwe n’Urukiko

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Rukuru rusubirishwamo ku mpamvu z’akarengane, Perezida w’Urukiko rw’Ubujurire nyuma yo kurusuzuma yasanze rushobora kuba rurimo akarengane, akorera raporo Perezida w’Urukiko rw’Ikirenga. Mu cyemezo n° 213/CJ/2022 cya Perezida w’Urukiko rw’Ikirenga yemeje ko urwo rubanza rusubirwamo ku mpamvu z’akarengane, kandi ko rwoherezwa mu Rukiko rw’Ubujurire kugira ngo abe ari rwo ruruburanisha. Uhagarariye Niyibizi avuga ko akarengane gashingiye ku mpamvu yo kuba Urukiko Rukuru rwarirengagije amategeko n’ibimenyetso ku buryo bugaragarira buri wese. Asobanura ko mu rubanza yasabiye gusubirwamo ku mpamvu z’akarengane, Niyibizi yasabye gusubizwa amafaranga yakoresheje yivuza n’ayo yaguze imbago, Urukiko Rukuru rwanga kuyamugenera nyamara yarayagaragarije ibimenyetso. abahagarariye SANLAM AG Plc bavuga ko mu rubanza rusubirwamo ku mpamvu z’akarengane, Urukiko Rukuru rwasobanuye ko Niyibizi yagaragaje inyandiko iriho ikiguzi cy’imbago (facture proforma), ko ariko atigeze arugaragariza ko ayo mafaranga yayishyuye koko bityo ngo akaba adakwiye kuyasubizwa, naho “facture” ya EBM yashyizwe muri dosiye y’urubanza igaragaza ko ari Niyibizi wishyuye, atigeze ngo ayishyikiriza Urukiko Rukuru bityo akaba atavuga ko yarenganyijwe ku kimenyetso atatanze. Bavuga kandi ko ibyo bimenyetso byose bagombye kuba barabigaragarije umwishingizi mbere mu gihe cy’ubwumvikane nkuko ngo Amategeko abiteganya. Ku bijyanye n’amafaranga yakoresheje yivuza, bavuga ko atanga ikirego bwa mbere yaregeye 655.388Frw Urukiko Rukuru rubisusuzumye rusanga ayo atangira ibimenyetso ari 220.000Frw bakaba batumva ukuntu ubu aregera 4.357.838Frw Urukiko rw’Ubujurire mu rubanza RS/INJUST/RC 00020/2022/CA rwemeje ko ikirego cya Niyibizi cy’akarengane gifite ishingiro, bityo ko SANLAM AG Plc igomba kwishyura Niyibizi amafaranga yagaragarije ibimenyetso yakoresheje yivuza angana na 687.436Frw n’ayo yaguze imbago bwa mbere, angana na 2.070.250Frw, hiyongereyeho 1.472.700Frw yaguze imbago bwa kabiri, nkuko byagaragajwe n’inyemezabuguzi. Ku bijyanye n’indishyi mbangamira burambe, Niyibizi yasabye, Urukiko rwemeje ko ntazo akwiye guhabwa kuko yivugira ubwe ko nta bimenyetso ashobora kubona byemeza ko yari afite akazi mu gihe yakoraga impanuka. Ku bijyanye no Kumenya niba Niyibizi yahabwa amafaranga y’amafunguro yafataga yivuza, Urukiko rw’Ubujurire rwemeje ayo mafaranga atayahabwa kuko yiyemerera ko nta bimenyetso afite byemeza ko yatanze amafaranga y’amafunguro agera kuri 800.000Frw, ariyo mpamvu asaba ko rwashingira ku bushishozi bwarwo, rukagira ayo rumugenera. Urukiko rwemeje ko Urukiko Rukuru kuba rutarashingiye ku bushishozi bwarwo ngo rumugenere amafaranga y’amafunguro, nta karengane yagiriwe mu rubanza kuko ari we utarashoboye kugaragaza ibimenyetso bifatika byashingirwaho agenerwa amafaranga yifuza. Ku bijyanye no kumenya niba Niyibizi yahabwa amafaranga y’ingendo ay’ikurikiranarubanza n’igihembo cya Avoka yari yarasabye mu bujurire Urukiko rw’Ubujurire rwemeje ko, ayo mafaranga atayahabwa kuko inyandiko Niyibizi yashyize muri dosiye y’urubanza zigaragaza ingano y’amafaranga yagiye acibwa ku rugendo, ariko nta kigaragaza

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ko yayishyuye cyangwa ikigaragaza ko ingendo zirebana n’inyemezabuguzi agaragaza zaba zarakozwe mu rwego rwo kwivuza ibikomere yatewe n’impanuka iburanwa. Ku bijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Niyibizi avuga ko yasabye Urukiko Rukuru ntiruyamuhe, Urukiko rw’Ubujurire rwemeje ko nta karengane karimo kuri iyo ngingo, kuko ubujurire yari yatanze butahawe ishingiro, kandi aya mafaranga ahabwa umuburanyi watsinze urubanza. Ku bijyanye n’amafarnga y’ikurikirana rubanza n’igihembo cya Avoka asabwa n’ababuranyi mu Rukiko rw’Ubujurire, Urukiko rwemeje ko nta muburanyi ukwiye kuyahabwa kubera ko hari ingingo z’akarengane buri ruhande rwahaweho ukuri. Incamake y’icyemezo:1. Inyemezabuguzi (facture/invoice) itandukanye n’inyemezabwishyu (reçu/receipt). Inyemezabwishyu ni ikimenyetso kigaragaza ko hakozwe ubwishyu bw’amafaranga hagati y’umukiliya na sosiyete, na ho inyemezabuguzi ikaba igaragaza mu buryo burambuye serivisi zigomba kwishyurwa, igafasha umukiliya kumenya amakuru yose arebana n’ibyo agomba kwishyura. Bityo, inyemezabuguzi n’inyemezabwishyu ni inyandiko zuzuzanya, ariko ko imwe idashobora gusimbura indi, kandi mu gihe hari uwishyuye yifashishije inyemezabuguzi, igomba kwandikwaho ijambo rigaragaza ko yishyuwe. 2. Ibimenyetso by’ibyo umuntu yatakaje mu mpanuka bitangwa mu gihe cyo kumvikana n’umwishingizi cyangwa mu gihe cy’iburanisha mu Rukiko. Bityo, inyemezabwishyu (Facture) itatanzwe mu gihe cy’ibiganiro by’ubwumvikane hagati y’umwishingizi n’wahohotewe nta cyabuza ko gitangwa mu gihe ikirego cyashyikirijwe Urukiko, kuko Itegeko ridahagarika itangwa ry’ibindi bimenyetso mu gihe ikirego gishyikirijwe inkiko. 3. Indishyi mbangamiraburambe mu kazi ntizitangwa iyo uzisaba atagaragaza bimenyetso byemeza ko yari afite akazi mu gihe yakoraga impanuka. 4. Ntabwo umuburanyi yasaba urukiko gushingira ku bushishozi kugirango rumugenere uburenganzira asaba guhabwa mu gihe adashobora kugaragaza ibimenyetso abushingiraho. Bityo usaba gusubizwa amafaranga y’amafunguro yafashe mu gihe yivuzaga kubera impanuka yagize agomba kugaragaza ibimenyetso byayo mafaranga yatakaje. 5.Nta kosa Urukiko ruba rukoze iyo rwakiriye ikirego rutaragombaga kucyakira rukakiburanisha, kuko cyatanzwe bwa mbere ku rwego rw’Ubujurire, iyo ababuranyi batarugaragarije ko ari ubwa mbere gitanzwe mu bujurire. 6. Iyo umuburanyi azamuye ikibazo ntagaragaze ko ari inzitizi cyangwa ari imiburanire isanzwe, Urukiko rugifataho umwanzuro mu bushishozi bwarwo. 7. Ntabwo umuntu yavuga ko yarenganye kuko atahawe amafaranga y’ikurikirana rubanza n’igihembo cya Avoka mu gihe yatsinzwe urubanza.

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8. Amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka ntatangwa mu rubanza rusuzuma akarengane mu gihe hari ingingo z’akarengane buri ruhande rwahaweho ukuri. Gusubirishamo Urubanza ku mpamvu z’akarengane bifite ishingiro kuri bimwe. Amategeko yashingiweho: 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, 111 Iteka rya Perezida n˚ 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga, Ingingo ya 13 Imanza zifashishijwe. urubanza RS/INJUST/RC 00010/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 02/12/2022, haburana Prime Insurance Company Ltd na Uwimanimpaye Jean Claude, igika cya 27 urubanza N˚RS/INJUST/RCOM 00002/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 25/09/2020, haburana Road Solutions Pavement Products na MAILCO Ltd, igika cya 16 Inyandiko z’abahanga zifashishijwe. Article publié par Martin CHALAMET le 23/05/2023, consulté le 05/06/2023 Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 03/01/2019, Niyibizi Vincent yakoze impanuka itewe n’imodoka ya Pick Up Daihatsu Delta RAB 931U yari itwawe na Murenzi Jean d'Amour wavaga i Kigali yerekeza i Musanze. Bitewe n’uburangare, yananiwe kuyiyobora neza isubira inyuma igonga umukingo, irahirima Niyibizi Vincent ayikomerekeramo bikomeye, nk’uko byagaragajwe n’inyandikomvugo ya polisi. Iyo modoka yari ifite ubwishingizi muri SORAS AG Ltd ubu yahindutse SANLAM AG Plc. [2] Niyibizi Vincent avuga ko nyuma yo kuzuza ibisabwa, yandikiye SORAS AG Ltd/ SANLAM AG Plc nk’umwishingizi w’iyo modoka, ayisaba kumuha indishyi zikomoka kuri iyo mpanuka birananirana, bituma ayirega mu Rukiko Rwisumbuye rwa Nyarugenge, ariko ikavuga ko akwiye guhabwa indishyi iziteganywa n’amategeko kuko izo asaba ari umurengera. [3] Mu rubanza RC01086/2019/TGI/NYGE rwaciwe ku wa 24/11/2020, Urukiko Rwisumbuye rwa Nyarugenge rwemeje ko SANLAM Plc iha Niyibizi Vincent indishyi mbangamirabukungu zingana na 4.680.000 Frw, indishyi z’akababaro zingana na 1.080.000Frw, indishyi mbangamiraburanga zingana na 1.080.000Frw, 600.000Frw y’igihembo cya Avoka n’ikurikiranarubanza, runayitegeka kumusubiza 20.000Frw yatanzeho ingwate y’amagarama arega.

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[4] Niyibizi Vincent yajuririye icyo cyemezo mu Rukiko Rukuru, asaba guhabwa indishyi z’amafaranga yishyuye kwa muganga, indishyi z’imbangamiraburambe ku kazi, amafaranga y’ikurikiranarubanza n’ingendo, amafaranga y’amafunguro yafataga mu gihe cyo kujya kwa muganga no kuvayo, n’indishyi z’ibyo yatanze ku rubanza. [5] Mu rubanza RCA00382/2020/HC/KIG rwaciwe ku wa 04/11/2021, Urukiko Rukuru rwemeje ko ubujurire bwa Niyibizi Vincent nta shingiro bufite, ko urubanza rwaciwe n’Urukiko Rwisumbuye rwa Nyarugenge ku wa 24/11/2020 rudahindutse, amafaranga y’ingwate y’amagarama yatanze ajurira ahera mu Isanduku ya Leta. [6] Mu gufata icyemezo, Urukiko Rukuru rwasuzumye ikibazo kirebana n’indishyi z’imbago (tige), ruvuga ko Niyibizi Vincent yagaragaje inyemezabwishyu (facture) igaragaza ikiguzi cy’imbago, ariko ko nta kimenyetso yashoboye kurugaragariza cyemeza ko ayo mafaranga yayishyuye koko nk’uko biteganywa n’ingingo ya 13 y’Iteka rya Perezida n˚ 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga. [7] Ku birebana n’amafaranga y’amafunguro n’ingendo Niyibizi Vincent avuga ko yakoresheje mu kujya kwivuza, Urukiko Rukuru rwavuze ko atagomba kuyahabwa kubera ko atashoboye kuyagaragariza ibimenyetso. [8] Ku birebana n’amafaranga y’igihembo cya Avoka, Urukiko Rukuru rwasanze na yo atagomba kuyahabwa, kubera ko ubujurire bwe nta shingiro bwahawe. [9] Niyibizi Vincent yasabye ko urubanza RCA00382/2020/HC/KIG rwaciwe n’Urukiko Rukuru ku wa 04/11/2021 rusubirishwamo ku mpamvu z’akarengane, Perezida w’Urukiko rw’Ubujurire abona ko rushobora kuba rurimo akarengane, akorera raporo Perezida w’Urukiko rw’Ikirenga. Mu cyemezo n° 213/CJ/2022 cyo ku wa 06/10/2022, Perezida w’Urukiko rw’Ikirenga yemeje ko urwo rubanza rusubirwamo ku mpamvu z’akarengane, kandi ko rwoherezwa mu Rukiko rw’Ubujurire kugira ngo abe ari rwo ruruburanisha, ikirego cyandikwa kuri RS/INJUST/RC 00020/2022/CA. [10] Urubanza rwaburanishijwe mu ruhamwe ku wa 11/05/2023, Niyibizi Vincent ahagarariwe na Me Nsengimana Emmanuel, SANLAM AG Plc ihagarariwe na Me Niyondora Nsengiyumva afatanyije na Me Nkeza Sempundu Clément, iburanisha rirapfundikirwa, ababuranyi bamenyeshwa ko icyemezo kizasomwa ku wa 25/05/2023 uwo munsi ntibyashoboka, isomwa ryarwo ryimurirwa ku wa 30/05/2023 na bwo ntibyashoboka kuko hari ibyari bikinozwa, ryimurirwa ku wa 09/06/2023. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba SANLAM AG Plc yakwishyura Niyibizi Vincent amafaranga yakoresheje yivuza ndetse n’ayo yaguze imbago [11] Me Nsengimana Emmanuel, uhagarariye Niyibizi Vincent avuga ko akarengane gashingiye ku mpamvu yo kuba Urukiko Rukuru rwarirengagije amategeko n’ibimenyetso ku buryo bugaragarira buri wese. Asobanura ko mu rubanza rusubirwamo ku mpamvu z’akarengane, Niyibizi Vincent yasabye gusubizwa amafaranga yakoresheje yivuza n’ayo yaguze imbago, Urukiko Rukuru rwanga

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kuyamugenera nyamara yarayagaragarije ibimenyetso bigizwe na “factures” zaguriweho imbago n’izaguriweho imiti mu bitaro bitandukanye. Avuga ko uwo ahagarariye yari afite “factures” nyinshi, biba ngombwa ko bazikorera imbonerahamwe, bayishyira muri dosiye, ku munsi wo kuburana babajijwe icyo bongera ku rubanza, bavuga ko “factures” zishyuwe zikubiye mu mbonerahamwe iri muri “system” ya IECMS, Urukiko ntirwareba iyo mbonerahamwe nyamara yari yarashyizwe muri dosiye kuva mbere. [12] Asaba Urukiko rw’Ubujurire guha agaciro ibyo bimenyetso, rugategeka SANLAM AG Plc kwishyura uwo ahagarariye amafaranga yaguze imbago (tiges) inshuro ebyiri angana na 3.542.700Frw, agaragazwa na “factures” ya 2.070.250Frw yo ku wa 21/11/2019 n’indi ya 1.472.700 Frw yo ku wa 26/06/2021, zatanzwe na GILMED Ltd, amafaranga yo kwivuza agaragazwa na ”factures” z’ibitaro bya CHUK zingana na 179.408 Frw, “factures” z'ibitaro bya Kanombe zingana na 268.159Frw, “factures” z’Ibitaro byitiriwe Umwami Faysal zingana na 22.000Frw, “factures” z’ibitaro bya Nemba zingana na 185.667 Frw, “factures” z’ibitaro bya Ruhengeri zingana na 106.774Frw, “factures” z’ibitaro bya Shyira zingana na 11.730Frw, “factures” z'imiti yaguzwe muri farumasi zo hanze y'ibitaro zingana na 41.150Frw, yose hamwe akaba angana na 4.357.838Frw. Asobanura ko uwo ahagarariye yamenyesheje SANLAM AG Plc “facture” yo ku wa 21/11/2019 yishyuriyeho imbago muri GILMED Ltd imeze neza, ko atari “facture proforma” nk’uko Urukiko Rukuru rwabivuze, kandi ko nta nyandiko cyangwa umukono yashyize kuri iyo “facture”, ahubwo yayitanze uko yayihawe yaramaze gutanga ikirego, nyuma y’uko umucamanza avuze ko ari “facture proforma”, begera aho baguriye izo mbago babamenyesha ikibazo bahuye na cyo, babakorera “facture” ya EBM, bityo ko atari “facture” nshyashya, ahubwo yuzuza iyari yatanzwe mbere. [13] Ku bijyanye n’amafaranga yishyuwe imbago agera kuri 2.070.250Frw yagaragajwe na “facture” yo ku wa 21/11/2019, abahagarariye SANLAM AG Plc bavuga ko mu gika cya 7 cy’urubanza rusubirwamo ku mpamvu z’akarengane, Urukiko Rukuru rwasobanuye ko Niyibizi Vincent yagaragaje inyandiko iriho ikiguzi cy’izo mbago (facture proforma), ko ariko atigeze arugaragariza ko ayo mafaranga yayishyuye koko, kandi ko “facture” ya EBM yashyizwe muri dosiye y’urubanza igaragaza ko ari Niyibizi wishyuye, atigeze ayishyikiriza Urukiko Rukuru, ndetse ko inyandiko igaragaza igiciro cy’igicuruzwa, atari ikimenyetso yashingiraho asaba gusubizwa amafaranga, kuko kitagaragaza niba hari icyo yatanze agomba gusubizwa nk’uko biteganywa n’Iteka rya Perezida. [14] Bakomeza bavuga ko “facture” ya EBM yo ku wa 02/12/2019 igaragaza ko amazina ya Niyibizi Vincent yandikishijweho intoki, hashyirwaho kashi ya farumasi, ko rero atakwitwaza icyo kimenyetso ngo avuge ko Urukiko rwamurenganyije ku kimenyetso atigeze arugaragariza, akaba asanga kugisuzuma byaba ari nko kuburanisha ubujurire, kandi ko ingingo ya 3 y’Iteka rya Perezida iteganya ko ibimenyetso byose bitangwa mu gihe cy’ibiganiro by’ubwumvikane mbere yo kuregera urukiko, ko rero atatanze iyo “facture” mu gihe cy’ibiganiro. Bavuga ko kuba haratanzwe “facture” ya EBM, byumvikanisha ko uwakira amafaranga agaragaza ko yishyuwe ku munsi iyo “facture” yandikiweho, bityo ko Niyibizi Vincent atavuga ko yarenganyijwe. Bashimangira ko “facture” yo ku wa 26/06/2021 itigeze itangirwa ku rwego rw’Urukiko Rwisumbuye rwa Nyarugenge no ku Rukiko Rukuru, ko kuyitangira bwa mbere muri uru Rukiko, byaba ari ukuhatangira ikirego gishyashya.

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[15] Abahagarariye SANLAM AG Plc, bavuga kandi ko mu gihe sosiyete bahagarariye na Niyibizi Vincent bari mu biganiro byo kurangiza ikibazo mu bwumvikane, Niyibizi Vincent atigeze agaragaza “facture” yo ku wa 21/11/2019 igaragaza ko hari imbago yishyuye 2.070.250Frw, nyamara ingingo ya 3 y’Iteka rya Perezida iteganya ko usaba indishyi ku bwumvikane, agomba kuba yarahaye umwishingizi ibimenyetso byose mbere y’uko ubwumvikane buba, akaba atavuga ko impande zombi zananiwe kumvikana kuri iki kibazo kandi nta bimenyetso yari afite. [16] Bakomeza bavuga ko kuba kuri uru rwego Niyibizi Vincent yerekana “facture” ya EBM yo ku wa 02/12/2019 igaragaza ko ari we wishyuye imbago, akaba atarigeze ayitanga urubanza ruburanishwa mu Rukiko Rukuru, atayishingiraho avuga ko rwamurenganyije kandi yiyemerera ko mu icibwa ry’urubanza, Urukiko Rukuru rutari rufite icyo kimenyetso, ndetse ko kuba mu rubanza RCA00382/2020/HC/KIG, atarigeze asaba 1.472.700Frw agaragara kuri “facture” yo ku wa 26/06/2021 avuga ko yishyuye imbago ku nshuro ya kabiri, ahubwo ayasabye bwa mbere kuri uru rwego, basanga bitemewe. [17] Ku bijyanye na 4.357.838Frw yo kwivuza Niyibizi Vincent asaba gusubizwa, abahagarariye SANLAM AG Plc bavuga ko mu Rukiko Rwisumbuye rwa Nyarugenge yari yasabye angana na 655.388Frw, akubiyemo 642.388Frw yakoresheje kwa muganga, 1.000Frw yaguzwe ibyemezo bitangwa n’inzego z’ibanze, 12.000Frw yaguze dosiye y’impanuka, Urukiko Rwisumbuye rwa Nyarugenge rusanga ayo yagaragarije ibimenyetso angana na 220.000Frw, bakaba basanga urubanza rutagera mu Rukiko rw’Ubujurire ngo amafaranga yo kwivuza agere muri miliyoni enye. [18] Basaba Urukiko rw’Ubujurire kuzashingira ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RS/INJUST/RC00024/2018/SC haburana Ngizweninshuti na Muhima rwaciwe ku wa 21/02/2020, aho mu gika cya 21, rwasobanuye ko iyo umuburanyi atashoboye gusobanura icyo anenga urubanza, ikirego cye kidahabwa ishingiro. Uko Urukiko rubibona [19] 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 ko” Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda. Naho uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda”. [20] Ingingo ya 13, igika cya 1 y’Iteka rya Perezida N˚ 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga iteganya ibikurikira: “Amafaranga yo kwivuza, yo gushyirwa mu bitaro, yo kugura imiti, yo gutwarwa mu modoka itwara abarwayi, yo kongera kumenyereza umubiri, yo kugorora ingingo, y’ibyuma bikoreshwa, y’insimburangingo n’ay’ingendo zo kujya kwivuza arihwa n’uwateje impanuka cyangwa umwishingizi we, hakurikijwe ibiciro biriho mu Rwanda. Agomba kwishyurwa n’abo bombi, bamaze kubona inzandiko zibihamya, mu kwezi kw’iyakirwa ry’izo nyandiko”. [21] Abahanga mu mategeko bagaragaza itandukaniro riri hagati y’inyemezabuguzi (facture/invoice) n’inyemezabwishyu (reçu/receipt), aho bavuga ko inyemezabwishyu ari ikimenyetso kigaragaza ko hakozwe ubwishyu bw’amafaranga hagati y’umukiliya na sosiyete, na ho

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inyemezabuguzi ikaba igaragaza mu buryo burambuye serivisi zigomba kwishyurwa, igafasha umukiliya kumenya amakuru yose arebana n’ibyo agomba kwishyura. Bavuga kandi ko inyemezabuguzi n’inyemezabwishyu ari inyandiko zuzuzanya, ariko ko imwe idashobora gusimbura indi. Basobanura kandi ko mu gihe hari uwishyuye yifashishije inyemezabuguzi, igomba kwandikwaho ijambo rigaragaza ko yishyuwe kugira ngo hirindwe ibibazo byavuka, ikabikwa nk’ikimenyetso cy’ubwishyu, kandi ko igomba kugaragaraho itariki ubwishyu butangiweho, uburyo bwakoreshejwe mu kwishyura, ibyishyuwe n’umukono w’ikigo cyishyuwe1. [22] Ubundi mu mikoranire isanzwe mu bijyanye no gutanga serivisi no kwishyura, uwatanze serivisi atanga inyemezabuguzi igaragaza urutonde rw’imirimo yakozwe n’igiteranyo cy’agaciro kayo mu mafaranga, uwishyuye agahabwa iyo nyemezabuguzi yometseho inyemezabwishyu, ashobora kandi guhabwa inyemezabwishyu yonyine, cyangwa agahabwa inyemezabuguzi yanditseho ijambo risobanura ko yishyuwe (payé/paid). [23] Ku bijyanye na 3.532.700Frw, Niyibizi Vincent asaba gusubizwa avuga ko yaguze imbago inshuro ebyiri, aho asobanura ko imbago ya mbere igaragazwa n’inyemezabuguzi (facture) yo ku wa 21/11/2019 yishyuwe 2.070.250Frw, iya kabiri ikagaragazwa n’inyemezabuguzi yo ku wa 26/06/2021 yishyuwe 1.472.700Frw, na ho ababuranira SANLAM AG Plc bakavuga ko “facture” ya EBM y’imbago y’agaciro ka 2.070.250Frw yishyuwe ku wa 02/12/2019 itigeze ishyikirizwa Urukiko Rukuru, kandi ko iyishyuwe 1.472.700Frw itigeze igaragarizwa inkiko zabanje, Niyibizi Vincent akaba atavuga ko Urukiko Rukuru rwamurenganyije kandi bimwe atarabitangiye ibimenyetso, ibindi akaba atarabitanze nk’ikibazo kigomba gusuzumwa. [24] Muri dosiye y’urubanza rusubirwamo ku mpamvu z’akarengane harimo inyemezabwishyu y’ibikoresho bitandukanye byifashishwa mu kurema imbago (tige) yatanzwe na GILMED Ltd ku wa 21/11/2019, igaragaza ko Niyibizi Vincent agomba kwishyura 2.070.250Frw, hakaba hariho umukono wa farumasi na kashi yayo ariko nta bwo handitsweho niba yishyuwe cyangwa itishyuwe, hanyuma ku wa 02/12/2019 ikorerwa “facture” ya EBM, iyi “facture” ya EBM ikaba yarashyizwe muri dosiye y’urubanza rusubirwamo ku mpamvu z’akarengane ku itariki ya 22/03/2021, byumvikanisha ko mu gihe cy’iburanisha n’icibwa ry’urubanza rusubirwamo ku mpamvu z’akarengane, icyo kimenyetso cyari muri dosiye. [25] Dosiye y’urubanza irimo kandi inyemezabuguzi yo ku wa 26/06/2021 irebana na serivisi yatanzwe na GILMED Ltd yiswe “Hip Replacement Implants”, ifite agaciro kangana na 1.472.700Frw, hakaba handitseho ijambo “paid” ryumvikanisha ko yishyuwe, Niyibizi Vincent akaba asobanura ko yerekeranye n’imbago yaguze ku nshuro ya kabiri, bikaba bigaragara ko yashyikirijwe SANLAM AG Plc ku wa 28/06/2021. 1 Finom.Co/fr-fr/blog-facture-reçu, Différence entre facture et reçu, “En résumé, la facture et le reçu sont deux documents distincts qui répondent ā un bésoin different. Le reçu sert ā prouver qu’une transaction monétaire a été effectuée entre un client et une entreprise. La facture quant ā elle, reprend en détails les produits qui feront l’objet de la transaction. Elle vise ā fournir au client toutes les informations requises pour qu’il puisse effectuer le paiement. Les deux documents sont complémentaires mais ne se substituent pas. La facture acquittée est l’une des preuves de paiement que vous êtes en droit de demander après avoir payé pour vous éviter des futurs désagréments, il est prēférable de demander après chaque paiement auprēs de vos fournisseurs une facture acquittée, que vous devez conserver en de preuve de paiement. Pour que cette facture soit officiellement “acquittée”, la mention doit clairement apparaίtre sur la facture avec la date de rēglement. Le mode de rēglement ainsi que les références du rēglement doivent également apparaίtre et l’entreprise émettrice de la facture doit la signer”. Article publié par Martin CHALAMET le 23/05/2023, consulté le 05/06/2023.

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[26] Mu gika cya gatanu cy’urubanza rusubirwamo ku mpamvu z’akarengane, Urukiko Rukuru rwasobanuye ko Niyibizi Vincent yagaragaje inyemezabuguzi (facture/invoice) y’imbago zifite agaciro ka 2.070.250Frw, ariko akaba atarigeze arugaragariza ko yaba yarishyuye icyo kiguzi cyazo kuko inyemezabuguzi itandukanye n’inyemezabwishyu (reçu/receipt). [27] Urukiko rw’Ubujurire rurasanga, nk’uko byasobanuwe haruguru, ikimenyetso cyemeza ko imbago ifite agaciro ka 2.070.250Frw yishyuwe, kiri muri dosiye y’urubanza RCA00382/2020/HC/KIG guhera ku wa 22/03/2021, nyamara muri kopi y’urubanza Urukiko Rukuru ruvuga ko hatanzwe inyemezabwishyu idasobanura niba yarishyuwe, iki kimenyetso kikaba cyaragombaga guhabwa agaciro, umwishingizi w’ikinyabiziga cyakoze impanuka agasubiza Niyibizi Vincent amafaranga yishyuye imbago, kubera ko “facture” ya EBM yo ku wa 02/12/2019 ihagije kugira ngo hemezwe ko iyo mbago yishyuwe. [28] Ku bijyanye no kuba abahagarariye SANLAM AG Plc Ltd bavuga ko kuba ikimenyetso cya “facture” ya EBM kitaragaragajwe mu gihe cy’ibiganiro by’ubwumvikane nta gaciro cyahabwa, Urukiko rurasanga nta shingiro bifite kuko ingingo ya 3 y’Iteka rya Perezida wa Repubulika ryavuzwe haruguru bashingiraho babivuga, idahagarika itangwa ry’ibindi bimenyetso mu gihe ikirego gishyikirijwe inkiko, cyane ko urubanza rutaba rushingiye ku bimenyetso byatanzwe muri ibyo biganiro gusa. [29] Ku bijyanye n’amafaranga Niyibizi Vincent asaba gusubizwa avuga ko yaguze imbago ku nshuro ya kabiri ku giciro cya 1.472.700Frw yishyuwe ku wa 26/06/2021, mu gika cya gatatu cy’urubanza RCA00382/2020/HC/KIG rusubirwamo ku mpamvu z’akarengane, bigaragara ko uhagarariye Niyibizi Vincent yasobanuriye Urukiko Rukuru ingingo y’ubujurire irebana no kuba Urukiko Rwisumbuye rwa Nyarugenge rutarageneye uwo ahagarariye 2.070.250Frw yishyuye imbago muri GILMED Ltd, akaba atarigeze avuga ku kibazo cy’imbago yishyuye 1.472.700Frw, ariko mu Rukiko Rukuru, mu gihe cy’inama ntegurarubanza yabaye ku wa 19/03/2021, ku ngingo y’ubujurire irebana no kuba hari amafaranga yo kwa muganga yirengagijwe, yasobanuye ko umucamanza wa mbere atahaye agaciro amafaranga yo kwivuza yasabye kandi yarayatangiye ibimenyetso bigaragaza ko angana na 4.390.031Frw. Imbere y’Urukiko Rukuru, mu iburanisha ryo ku wa 23/09/2021, Urukiko rwabajije Niyibizi Vincent icyo yongera ku myanzuro ye y’ubujurire, kandi muri iyo myanzuro yari yasobanuyemo ikibazo cy’amafaranga yishyuye imbago ya kabiri, ndetse n’ikimenyetso cy’ubwishyu kiri muri dosiye y’urubanza RCA00382/2020/HC/KIG rusubirwamo ku mpamvu z’akarengane. [30] Uru Rukiko rurasanga kuba Niyibizi Vincent yaragaragaje ikimenyetso cy’uko yishyuye ikiguzi cy’imbago yaguze ku nshuro ya kabiri gihwanye na 1.472.700Frw, ndetse SANLAM AG Plc ikaba yaragishyikirijwe kuva ku wa 28/06/2021 nk’uko byasobanuwe haruguru, icyo kiguzi cy’izo mbago na cyo agomba kugisubizwa. [31] Hashingiwe ku biteganywa n’amategeko ndetse n’ibisobanuro bitanzwe, Urukiko rurasanga ku ngingo irebana n’akarengane gashingiye ku gusubizwa ikiguzi cy’imbago mu rubanza RCA00382/2020/HC/KIG, Niyibizi Vincent yaragiriwe akarengane ku ngingo yo gusubizwa 2.070.250Frw na 1.472.700Frw. Bityo, SANLAM AG Plc ikaba igomba gusubiza Niyibizi Vincent 2.070.250 Frw yishyuye imbago ku nshuro ya mbere igaragazwa n’inyemezabuguzi yo ku wa

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21/11/2019 na “facture” ya EBM yo ku wa 02/12/2019, na 1.472.700Frw yaguze imbago ku nshuro ya kabiri igaragazwa n’inyemezabuguzi yo ku wa 26/06/2021 yanditsweho ijambo” paid”. [32] Ku bijyanye no kuba Niyibizi Vincent avuga ko yakoresheje 4.357.838Frw yivuriza mu mavuriro atandukanye, Urukiko Rukuru rukaba rutarayahaye agaciro kugira ngo SANLAM AG Plc iyayamusubize, Urukiko rurasanga n’ubwo ingingo irebana n’amafaranga yakoreshejwe kwa muganga igaragara mu mpamvu z’ubujurire zatanzwe na Niyibizi Vincent nk’uko Urukiko Rukuru rwabigaragaje mu miterere y’urubanza, nta cyo rwayivuzeho mu isesengura ry’ibibazo, bikaba binyuranye n’ibiteganywa n’ingingo ya 156 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 ko”Urukiko rwajuririwe ruburanisha gusa mu mbibi z’icyajuririwe. Urukiko rufata icyemezo ku ngingo zatumye uwatanze ubujurire ajurira cyangwa uwabwuririyeho na we akajurira”. Bityo, akaba ari ngombwa gusuzuma ibimenyetso byari byarashyikirijwe urwo Rukiko birebana n’amafaranga yatanzwe mu kwivuza. [33] Muri dosiye y’urubanza RCA00382/2020/HC/KIG rusubirwamo ku mpamvu z’akarengane, harimo inyandiko yiswe” Facture patient consolidée-11/12/2020” yatanzwe n’ibitaro bya CHUK, igenewe Niyibizi Vincent, iherwa n’urupapuro rwanditseho “paiement”, uru rupapuro rukaba rugaragaza ko Niyibizi Vincent yishyuye uruhare rwe mu kwivuza rungana na 179.408Frw yabazwe kuva ku wa 03/01/2019 kugeza ku wa 11/12/2020. Iyi nyandiko y’ubwishyu ikozwe mu buryo bw’imbonerahamwe igaragaza amatariki ubwishyu bwatangiweho, nomezo za “factures” n’umubare w’amafaranga yishyuwe. Harimo kandi inyandiko y’ubwishyu ikozwe mu buryo bw’iyatanzwe na CHUK, ariko yo yateguwe n’Ibitaro bya Gisirikare bya Kanombe, igaragaza ko Niyibizi Vincent yishyuye uruhare rwe mu kwivuza rungana na 268.159Frw, yabazwe kuva ku wa 28/10/2019 kugeza ku wa 05/02/2020. Hari na none inyemezabuguzi zateguwe n’Ibitaro bya Ruhengeri ku matariki atandukanye zateweho kashi yanditseho ijambo “Payé” rigaragaza ko zishyuwe, bikaba bigaragara ko ari izo guhera ku wa 25/01/2019 kugeza ku wa 04/02/2020, kandi zigaragaza uruhare rwa Niyibizi Vincent n’urw’umwishingizi we mu kwivuza kuri serivisi zitandukanye yahawe, zose hamwe yishyuye mu Bitaro bya Ruhengeri ku bimureba, zifite agaciro kangana na 55.341Frw. [34] Dosiye y’urubanza irimo kandi inyandiko Niyibizi Vincent yishyuriyeho mu Bitaro bya Nemba ku matariki atandukanye, ubwishyu bumwe bukaba bugaragazwa n’inyemezabuguzi zanditsweho ijambo” payé”, izindi zikaba zaratangiwe inyemezabwishyu (Receipt), zose hamwe zikaba zigaragaza ko Niyibizi Vincent yishyuye Ibitaro bya Nemba amafaranga ya serivisi zo kwivuza angana na 133.393 Frw. Hari n’inyandiko zigaragaza ubwishyu Niyibizi Vincent yatanze mu Bitaro bya Shyira, bigaragara ko zose zanditswe ku wa 21/06/2021, zikaba zigizwe n’inyemezabuguzi zateweho kashi yanditseho ijambo “payé” n’inyemezabwishyu (Receipt), zifite agaciro ka 3.766Frw. Hari inyemezabwishyu zanditswe ku wa 15/05/2021, zigaragaza ko Niyibizi Vincent yishyuye King Faysal Hospital 10.000 Frw+ 20.000Frw + 2.000Frw, yose hamwe akaba angana na 32.000Frw. Hari inyemezabwishyu zanditswe ku wa 15/05/2021, zigaragaza ko Niyibizi Vincent yishyuye King Faysal Hospital 10.000Frw + 20.000Frw + 2.000Frw, yose hamwe akaba angana na 32.000Frw. [35] Ku bijyanye n’amafaranga Niyibizi Vincent avuga ko yaguze imiti hanze y’Ibitaro bitandukanye byavuzwe haruguru, dosiye y’urubanza rusubirwamo ku mpamvu z’akarengane irimo kitansi zo ku wa 03/06/2021 no ku wa 21/06/2021, izo ku wa 03/06/2021 zikaba zigaragaza ko

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Niyibizi Vincent yishyuye 630Frw, na ho izo ku wa 21/06/2021, zikaba zigaragaza ko yishyuye 220Frw mu Kigo Nderabuzima cya Shyira, yose hamwe akaba angana na 850 Frw. Harimo kandi inyemezabwishyu y’inyemezabuguzi yiswe” Reçu pour facture” yatanzwe na Polyclinique “La Médicale de Musanze” ku wa 19/06/2021, igaragaza ko Niyibizi Vincent yishyuye 1.173Frw, iyo ku wa 11/12/2019, igaragaza ko Niyibizi Vincent yishyuye Polyclinique” La Médicale de Musanze” 1.173Frw n’indi nyemezabwishyu igaragaza ko Niyibizi Vincent yishyuye iri vuriro 1.173Frw ku wa 16/06/2021, amafaranga yose yishyuwe Polyclinique” La Médicale de Musanze” akaba angana na 3.519Frw. [36] Hari na none inyemezabuguzi yo ku wa 15/03/2019 yatanzwe na High Magnificat Pharmacy Ltd yanditsweho “paid” igaragaza ko Niyibizi Vincent yishyuye iyo farumasi 1.000 Frw, inyandiko yanditswe ku wa 18/09/2019, Dr Muvunyi Jean Baptiste yemeza ko Niyibizi Vincent amuhaye 10.000Frw yo kumukorera “Expertise interne”. [37] Urukiko rw’Ubujurire rurasanga inyandiko Niyibizi Vincent yishyuriyeho andi mafaranga arebana no kwivuza zashyizwe muri dosiye kandi zidashidikanywaho kuko hari izigaragara ko zagiye zifotorwa inshuro irenze imwe zigashyirwa muri dosiye nomero y’inyemezabuguzi ari imwe, zigaragaza ko muri CHUK yishyuye 179.408Frw; mu Bitaro bya Gisirikare by’i Kanombe yishyura 268.159Frw; mu Bitaro bya Ruhengeri yishyura 55.341 Frw; mu Bitaro bya Nemba yishyura 133.393Frw; mu Bitaro bya Shyira yishyura 3.766Frw; mu Bitaro byitiriwe Umwami Faysal yishyura 32.000Frw; mu Kigo Nderabuzima cya Shyira yishyura 850Frw, muri Polyclinique “ La Médicale de Musanze” yishyura 3.519 Frw; muri High Magnificat Pharmacy Ltd yishyura 1.000Frw; yishyura Dr Muvunyi Jean Baptiste 10.000Frw, yose hamwe akaba angana na 687.436Frw. [38] Hashingiwe ku bisobanuro bitanzwe, Urukiko rw’Ubujurire rurasanga SANLAM AG Plc igomba kwishyura Niyibizi Vincent 2.070.250Frw yaguze imbago ku wa 21/11/2019, 1.472.700Frw yaguze imbago ku wa 26/06/2021, hiyongereyeho 687.436Frw yishyuye izindi serivisi zitandukanye z’ubuvuzi, yose hamwe akaba angana na 4.230.386Frw. [39] Urukiko rw’Ubujurire rukurikije ibisobanuro bitangwa n’abahanga byavuzwe haruguru birebana n’itandukaniro hagati y’inyemezabuguzi n’inyemezabwishyu ndetse n’ibigomba gukorwa mu gihe ubwishyu bwatangwa hifashishijwe inyemezabuguzi, rurasanga ibimenyetso bikurikira Niyibizi Vincent avuga ko na byo bigaragaza ko yishyuye amafaranga yo kwivuza bitagomba guhabwa agaciro ku mpamvu z’uko bitujuje ibisabwa kugira ngo bibe byafatwa nk’ibigaragaza ubwishyu koko: hari inyemezabuguzi yatanzwe na Proomnibus Ltd igaragaza ko serivisi yatanze zifite agaciro ka 6.512Frw (iyo nyemezabuguzi ntigaragaza itariki yandikiweho cyangwa ko yishyuwe); inyemezabwishyu yo ku wa 07/05/2019 yanditswe na Mediasol Pharmacy igaragaza ko Niyibizi Vincent yahawe serivisi zifite agaciro ka 1.000Frw (nta kigaragaza ko ayo mafaranga yishyuwe); inyemezabuguzi yo ku wa 12/05/2019 yateguwe na Pharmacie de Rubavu, igaragaza ko serivisi yatanze zifite agaciro ka 1.800 Frw ndetse igaragaza ko yishyuwe kuko handitsweho ijambo “paid by cash” (ntigaragaza amazina y’uwo yari igenewe cyangwa uwishyuye); inyemezabuguzi yo ku wa 30/11/2019 igaragaza ko Iraguha Pharmacy Ltd yahaye Niyibizi Vincent serivisi zifite agaciro ka 22.050Frw (nta kigaragaza ko yayishyuye); inyemezabuguzi yo ku wa 03/01/2019 igaragaza ko Pharmacie Conseil yatanze serivisi zifite agaciro kangana na 11.800 Frw (ntigaragaza amazina y’uwo igenewe cyangwa niba

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yarishyuwe). Bityo, Niyibizi Vincent akaba atagomba guhabwa amafaranga avugwa muri iki gika cy’urubanza. [40] Hashingiwe ku bisobanuro byartanzwe n’ingingo z’amategeko zagaragajwe haruguru, Urukiko rw’Ubujurire rurasanga, SANLAM AG Plc igomba kwishyura Niyibizi Vincent amafaranga yagaragarije ibimenyetso yakoresheje yivuza angana na 687.436Frw n’ayo yaguze imbago bwa mbere, angana na 2.070.250Frw, hiyongereyeho 1.472.700Frw yaguze imbago bwa kabiri, nkuko byagaragajwe n’inyemezabuguzi zavuzwe mu bika bibanza, yose hamwe akaba 4.230.386Frw. Kumenya niba NIYIBIZI Vincent yahabwa indishyi z’ibangamira burambe mu kazi [41] Me Nsengimana Emmanuel, uhagarariye Niyibizi Vincent, avuga ko umuganga wa CHUK yagaragaje ko uwo ahagarariye yagize ikigero cy’ubumuga buhoraho kingana na 57%, na ho uwa SANLAM AG Plc agaragaza ikigero cy’ubumuga buhoraho kingana na 52%, ko kuba Niyibizi Vincent yari asanzwe ashakisha akabaho ari uko yakoze, ari yo mpamvu basabaga ko agenerwa indishyi z’ibangamiraburambe ku kazi, umucamanza avuga ko nta kimenyetso yagaragarije urukiko cyemezo ko yakoraga. Me Nsengimana Emmanuel akomeza avuga ko icyo kimenyetso cy’umushahara kitari kuboneka, ko yifuzaga gusa ko yabarirwa kuri 3.000Frw ku munsi hateganywa ko ari yo yinjiza kuko asanzwe ari umucuruzi ariko udashobora kubitangira ibimenyetso kubera ko nta menyekanisha ry’umusoro akora kuko ibyangombwa by’ubucuruzi byanditse ku mazina y’umugore we, kandi ko 3.000Frw asaba kubarirwaho atafatwa nk’agenerwa abantu badafite umushahara uzwi. Asaba ko izo ndishyi zabarwa hashingiwe ku rugero rw’ubumuga rwagaragajwe rungana na 57%. [42] Abahagarariye SANLAM AG Plc, bavuga ko kuba nta bisobanuro cyangwa ibimenyetso byatanzwe na Niyibizi Vincent bivuguruza ibisobanuro (motivation) byatanzwe n’Urukiko Rukuru mu gika cya 7 cy’urubanza rusubirishwamo ku mpamvu z’akarengane, uru Rukiko rukwiye kwemeza ko nta karengane yagiriwe muri uru rubanza. Basaba Urukiko kuzashingira ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RS/INJUST/RC 00010/2021/SC rwaciwe ku wa 02/12/2022, aho mu gika cya 26 rwasobanuye ko “indishyi z’ibangamira ry’uburambe mu kazi zitabaho, ko habayeho kwibeshya mu guhindura ururimi, ko izibaho ari izo gutakaza akazi, kandi ko indishyi zitangwa zireberwa ku gihombo umuntu yaba yaragize mu gutakaza akazi, ko ku muntu utari ufite akazi mu gihe yakoraga impanuka, izo ndishyi atazihabwa”. [43] Bakomeza bavuga ko muri urwo rubanza, Urukiko rw’Ikirenga rusobanura ko indishyi zo gutakaza akazi zigenerwa abantu babiri harimo umunyeshuri wari ufite amahirwe yo kuzabona akazi (perte de chance) n’umukozi wari ufite akazi akagatakaza (perte de carriēre), Niyibizi Vincent akaba nta kimenyetso agaragaza cyemeza ko yari afite akazi cyangwa ko yari umunyeshuri. Uko Urukiko rubibona [44] Ikibazo gisa n’iki cyasuzumwe mu rubanza RS/INJUST/RC 00010/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 02/12/2022, aho rwatanze umurongo ukurikira : “[…] abo umushingamategeko yageneye indishyi zo gutakaza amahirwe yo kubona akazi ni abanyeshuri gusa. Abandi bagenewe izo gutakaza akazi, ibyo bikaba bisobanuye ko bagomba kuba bari bagafite

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bakagatakaza kubera impanuka. Ibi byumvikanisha ko umuntu utagaragaza ko hari akazi yari afite ubwo yakoraga impanuka nta ndishyi ashobora guhabwa kubera ko nyine nta cyo yatakaje” […]2. [45] Kuba Niyibizi Vincent yivugira ubwe ko nta bimenyetso ashobora kubona byemeza ko yari afite akazi mu gihe yakoraga impanuka, Urukiko rurasanga indishyi asaba zo gutakaza akazi atagomba kuzihabwa ; kuri iyi ngingo, akaba nta karengane yagiriwe mu rubanza rusubirwamo ku mpamvu z’akarengane. Kumenya niba NIYIBIZI Vincent yahabwa amafaranga y’amafunguro yafataga yivuza [46] Me Nsengimana Emmanuel, uhagarariye Niyibizi Vincent, avuga ko uwo ahagarariye yagaragarije Urukiko Rukuru ko yivurije mu bitaro bitandukanye, hose akajya ategekwa gufata indyo ikwiranye n’uburwayi yari afite, ntirubihe agaciro ruvuga ko nta bimemyetso yabitangiye, nyamara kubera ko yivurizaga kure y’umuryango we, ayo mafunguro yayafataga muri resitora zidatanga fagitire. Asaba uru Rukiko gukoresha ubushishozi bwarwo, rugategeka Sanlam AG Plc kumwishyura 800.000Frw y’ayo mafunguro yafashe mu gihe yari arwariye mu bitaro bitandukanye. [47] Abahagarariye SANLAM bavuga ko mu Rukiko Rwisumbuye rwa Nyarugenge, Niyibizi Vincent atigeze asaba guhabwa 800.000Frw y’amafunguro, mu Rukiko Rukuru azanamo icyo kibazo cyo guhabwa amafaranga yakoresheje mu kurya no kunywa kitarigeze gisuzumwa ku rwego rwa mbere, Urukiko Rukuru ruragisuzuma kandi kitaragombaga gusuzumwa, mu gika cya 6 cy’urubanza rusubirwamo ku mpamvu z’akarengane, ruvuga ko ayo mafaranga atagenwa mu bushishozi bw’urukiko, ko ahubwo Iteka rya Perezida riteganya ko agomba gutangirwa ibimenyetso. [48] Bakomeza bavuga ko uretse kwandika umubare wa 800.000Frw, Niyibizi Vincent adatanga ibisobanuro bivuguruza ibyatanzwe n’Urukiko Rukuru mu gika cya 6 cy’urubanza rusubirwamo ku mpamvu z’akarengane kandi ko ayo mafaranga yayasabye bwa mbere mu Rukiko Rukuru hirengagijwe ibiteganywa n’ingingo ya 154, igika cya mbere y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kandi ko uretse kuba Urukiko Rukuru rwaravuze ko nta bimenyetso yayatangiye, atashobora gusobanura uburyo yayarenganyijweho mu gihe atagiweho impaka kuva urubanza rutangira. [49] Kuri iyi ngingo, asoza avuga ko kuba no muri uru Rukiko, Niyibizi Vincent yemera ko nta bimenyetso afite ashingiraho asaba 800.000Frw, ayo mafaranga asaba atagomba kuyahabwa, kubera ko kuba yararyaga azi ko amafaranga yishyura azayishyuza umwishingizi, yagombaga kujya asaba inyemezabwishyu, ko rero Urukiko rudakwiye gushingira ku bushishozi bwarwo kandi hari icyo itegeko riteganya. Uko Urukiko rubibona [50] Ingingo ya 13, igika cya 1 y’Iteka rya Perezida N˚ 31/01 ryo ku wa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga 2Reba urubanza RS/INJUST/RC 00010/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 02/12/2022, haburana Prime Insurance Company Ltd na Uwimanimpaye Jean Claude, igika cya 27. Mu gika cya 26 cy’uru rubanza, Urukiko rw’Ikirenga rwasobanuye kandi ko nta ndishyi z’ibangamira ry’uburambe mu kazi zibaho, ahubwo habaho indishyi zo gutakaza akazi

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iteganya ibikurikira: “Amafaranga yo kwivuza, yo gushyirwa mu bitaro, yo kugura imiti, yo gutwarwa mu modoka itwara abarwayi, yo kongera kumenyereza umubiri, yo kugorora ingingo, y’ibyuma bikoreshwa, y’insimburangingo n’ay’ingendo zo kujya kwivuza arihwa n’uwateje impanuka cyangwa umwishingizi we, hakurikijwe ibiciro biriho mu Rwanda. Agomba kwishyurwa n’abo bombi, bamaze kubona inzandiko zibihamya, mu kwezi kw’iyakirwa ry’izo nyandiko”. [51] Urukiko rurasanga Niyibizi Vincent yiyemerera ko nta bimenyetso afite byemeza ko yatanze amafaranga y’amafunguro agera kuri 800.000Frw, ari na yo mpamvu asaba ko rwashingira ku bushishozi bwarwo, rukagira ayo rumugenera. Rurasanga kuba Urukiko Rukuru rutarashingiye ku bushishozi bwarwo ngo rumugenere amafaranga y’amafunguro, nta karengane yagiriwe mu rubanza kuko ari we utarashoboye kugaragaza ibimenyetso bifatika byashingirwaho agenerwa amafaranga yifuza, nk’uko biteganywa n’ingingo ya 12 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano igira iti : Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda. Naho uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda rukaba rutari kwifashisha ubushishozi mu gihe hari ibiteganywa n’Iteka rya Perezida ryavuzwe haruguru kandi rifite agaciro nk’ak’itegeko. [52] Ku birebana no kuba abahagarariye SANLAM AG Plc bavuga ko ikibazo kirebana n’amafaranga y’amafunguro cyatangiwe bwa mbere mu Rukiko Rukuru, rwemera kugisuzuma kandi rutaragombaga kucyakira, uru Rukiko rurasanga batarigeze bamenyesha urwo Rukiko ko iyo ngingo itagomba kwakirwa ngo isuzumwe, kuri uru rwego na ho ntibavuga niba ari inzitizi babyutsa cyangwa niba ari imiburanire isanzwe, ibaye ari inzitizi ikaba itabyutswa mu Rukiko ruburanisha urubanza mu rwego rw’akarengane kandi akarengane katanzwe atari yo gashingiyeho. Ibi ni na byo Urukiko rw’Ikirenga rwatanzeho umurongo, rusobanura ko mu manza z’akarengane, inzitizi yakirwa gusa iyo ari yo akarengane gashingiyeho3. Kumenya niba NIYIBIZI Vincent yahabwa amafaranga y’ingendo ay’ikurikiranarubanza n’igihembo cya Avoka yari yarasabye mu bujurire [53] Me Nsengimana Emmanuel uhagarariye Niyibizi Vincent asaba Urukiko rw’Ubujurire gutegeka SANLAM AG Plc kwishyura uwo ahagarariye 300.000Frw yatanze ku ngendo ajya kwivuza mu mavuriro atandukanye. Asaba kandi gusubizwa 300.000Frw y’ikurikiranarubanza yimwe n’Urukiko Rwisumbuye rwa Nyarugenge ndetse n’Urukiko Rukuru, na 1.000.000Frw y’igihembo cya Avoka yari yasabye ku rwego rw’ubujurire. [54] Abahagarariye SANLAM AG Plc, bavuga ko amafaranga y’ingendo Niyibizi Vincent asaba atayahabwa, kubera ko atagaragaza uburyo Urukiko rwamurenganyije ku birebana na yo, ahubwo akavuga gusa ko atishimiye icyemezo rwafashe cyo kutayamuha. Ku mafaranga y’ikurikiranarubanza, bavuga ko Niyibizi Vincent atashoboye kuvuguruza ibisobanuro byatanzwe n’Urukiko Rukuru mu gika cya 6 cy’urubanza rusubirwamo ku mpamvu z’akarengane. Ku bijyanye n’amafaranga y’igihembo cya Avoka Niyibizi Vincent asaba, bavuga ko nta shingiro yahabwa, ko kuba ari we washoye imanza asaba indishyi zidateganywa n’itegeko n’izindi adafitiye ibimenyetso, agomba kwirengera igihembo yaba yarahaye Avoka mu rubanza RCA00382/2020/HC/KIG. 3 Reba urubanza n˚RS/INJUST/RCOM 00002/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 25/09/2020, haburana Road Solutions Pavement Products na MAILCO Ltd, igika cya 16.

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Uko Urukiko rubibona [55] Urukiko rw’Ubujurire rurasanga, Niyibizi Vincent ataragenewe n’Urukiko Rukuru amafaranga y’ingendo asaba, ruvuga ko nta bimenyetso yagaragaje byemeza ko yishyuye ingendo. Dosiye y’urubanza rwaciwe n’Urukiko Rukuru irimo inyemezabuguzi (factures) zanditswe ku matariki atandukanye, zigaragaza amafaranga y’ingendo Niyibizi Vincent yaciwe, harimo iyo ku wa 22/01/2019 iriho igiciro cya 50.000Frw, iyo ku wa 23/01/2019 iriho igiciro cya 6.000Frw, iyo ku wa 26/01/2019 iriho igiciro cya 6.000Frw, iyo ku wa 29/01/2019 iriho igiciro cya 6.000Frw, iyo ku wa 04/02/2019 iriho igiciro cya 6.000Frw, iyo ku wa 11/02/2019 iriho igiciro cya 6.000Frw, iyo ku wa 08/02/2019 iriho igiciro cya 6.000Frw, iyo ku wa 13/02/2019 iriho igiciro cya 6.000Frw, iyo ku wa 20/02/2019 iriho igiciro cya 6.000Frw iyo ku wa 18/02/2019 iriho igiciro cya 6.000Frw, iyo ku wa 03/04/2019 iriho igiciro cya 6.000Frw, iyo ku wa 25/03/2019 iriho igiciro cya 6.000Frw, iyo ku wa 20/03/2019 iriho igiciro cya 6.000Frw, iyo ku wa 12/03/2019 iriho igiciro cya 6.000Frw, iyo ku wa 13/03/2019 iriho igiciro cya 6.000Frw, iyo ku wa 11/03/2019 iriho igiciro cya 6.000Frw, iyo ku wa 06/03/2019 iriho igiciro cya 6.000Frw, iyo ku wa 04/01/2019 iriho igiciro cya 6.000Frw, iyo ku wa 27/02/2019 iriho igiciro cya 6.000Frw, iyo ku wa 25/02/2019 iriho igiciro cya 6.000Frw, n’iyo ku wa 10/04/2019 iriho igiciro cya 6.000Frw, zose zashyizweho umukono n’uwitwa Nsengimana Azarias, wigaragaje nk’utwara abagenzi mu modoka (taxi voiture). Bigaragara ko inyemezabuguzi zatanzwe zifite agaciro kangana na 170.000Frw, ariko nta kigaragaza ko zaba zarishyuwe. [56] Urukiko rw’Ubujurire rurasanga, nk’uko byasobanuwe haruguru, inyemezabuguzi (facture) itandukanye n’inyemezabwishyu (reçu), inyandiko Niyibizi Vincent yashyize muri dosiye y’urubanza zikaba zigaragaza ingano y’amafaranga yagiye acibwa ku rugendo, ariko mu by’ukuri nta kigaragaza ko yayishyuye kuko atagaragaza inyandiko uwatanze inyemezabuguzi yanditse yemeza ko yishyuwe cyangwa ngo abyemereze kuri izo nyemezabuguzi, cyane ko nta n’ikigaragaza ko ingendo zirebana n’izi nyemezabuguzi zaba zarakozwe mu rwego rwo kwivuza ibikomere yatewe n’impanuka iburanwa muri uru rubanza. [57] Ku birebana n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Niyibizi Vincent avuga ko yasabye Urukiko Rukuru ntiruyamuhe, uru Rukiko rurasanga byarasobanuwe neza ko impamvu atayahawe, ari uko ubujurire yatanze butahawe ishingiro, kandi koko niba ubujurire bwe butarahawe ishingiro, nta bwo yari kugenerwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka mu gihe ahabwa umuburanyi watsinze urubanza, kandi n’iyo ruza gusuzuma ibimenyetso rwashyikirijwe muri dosiye y’urubanza, n’ubundi ubujurire bwe bwari guhabwa ishingiro kuri bimwe, buri muburanyi akirengera ibyo yarutanzeho mu kurukurikirana. [58] Hashingiwe ku biteganywa n’amategeko ndetse no ku bisobanuro byatanzwe, Urukiko rw’Ubujurire rurasanga mu rubanza RCA00382/2020/HC/KIG, Niyibizi Vincent yaragiriwe akarengane ku ngingo irebana n’amafaranga yakoreshejwe mu kwivuza yonyine. Bityo SANLAM AG Plc ikaba igomba kumusubiza 4.230.386Frw akubiyemo 2.070.250Frw yaguze imbago ku nshuro ya mbere, 1.472.700Frw yaguze imbago ku nshuro ya kabiri, na 687.436Frw yishyuye imiti n’izindi serivisi zo kwivuza muri rusange. Kumenya ishingiro ry’amafaranga asabwa n’ababuranyi

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[59] Me Nsengimana Emmanuel uhagarariye Niyibizi Vincent, asaba Urukiko rw’Ubujurire gutegeka SANLAM AG Plc kwishyura uwo ahagarariye 1.500.000Frw y’igihembo cya Avoka kuri uru rwego. Ku mafaranga y’igihembo cya Avoka n’ikurikiranarubanza SANLAM AG Plc yifuza ko Niyibizi Vincent ayiha, avuga ko nta yo ikwiye guhabwa, kubera ko ari yo yabaye intandaro y’urubanza, yanga kumuha ibyo yemererwa n’amategeko. [60] Abahagarariye SANLAM AG Plc, bavuga ko aya mafaranga Niyibizi Vincent asaba akwiye kuyirengera, kubera ko ari we watangije imanza kandi ubu akaba adashobora kugaragaza akarengane yagiriwe mu rubanza yasabye ko rusubirwamo ku mpamvu z’akarengane. Basaba ahubwo ko Niyibizi Vincent aha SANLAM AG Ltd 1.500.000Frw akubiyemo amafaranga y’igihembo cya Avoka n’ikurikiranarubanza, kubera ko akomeje kuyishora mu manza kandi yaramuhaye ibyo amategeko amwemerera. Uko Urukiko rubibona [61] 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.” [62] Urukiko rurasanga nta muburanyi ukwiye guhabwa amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka, kubera ko hari ingingo z’akarengane buri ruhande rwahaweho ukuri. III. ICYEMEZO CY’URUKIKO [63] Rwemeje ko ikirego cya Niyibizi Vincent cyo gusubirishamo ku mpamvu z’akarengane urubanza RCA00382/2020/HC/KIG, rwaciwe n’Urukiko Rukuru ku wa 04/11/2021, gifite ishingiro kuri bimwe. [64] Rwemeje ko habaye akarengane mu rubanza RCA00382/2020/HC/KIG rwaciwe n’Urukiko Rukuru ku wa 04/11/2021, ku birebana n’amafaranga yakoreshejwe mu kwivuza. [65] Rwemeje ko imikirize y’urubanza RCA00382/2020/HC/KIG rwaciwe n’Urukiko Rukuru ku wa 04/11/2021, ihindutse ku birebana n’amafaranga Niyibizi Vincent yakoresheje yivuza. [66] Rutegetse SANLAM AG Plc kwishyura Niyibizi Vincent 4.230.386Frw yatanze mu kwivuza, yiyongera ku yo yagenewe mu rubanza RC01086/2019/TGI/NYGE rwaciwe n’Urukiko Rwisumbuye rwa Nyarugenge ku wa 24/11/2020 angana na 7.460.000Frw, yose hamwe akaba 11.690.386Frw. [67] Ruvuze ko amafaranga y’amagarama y’urubanza aherera ku Isanduku ya Leta.