CORAR v. IKIGO CY’IMISORO N’AMAHORO

CORAR v. IKIGO CY’IMISORO N’AMAHORO

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-09-19 - Case/document no.: RCOMA 0127/11/CS - Collection: Supreme Court

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CORAR v. IKIGO CY’IMISORO N’AMAHORO [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0127/11/CS (Hatangimbabazi, P.J., Gatete na Mukamulisa, J.) 19 Nzeri 2014] Amategeko agenga Umusoro – Umusoro ku biwshingizi y’ubuzima – Umusoreshwa ntiyasaba ko yasonerwa umusoro ku nyongeragaciro yerekeranye no kwiga dosiye zirebana n’ubwishingizi bw’ubuzima kuko biba binyuranyije n’amategeko – Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo ya 86, agace ka 7. Amategeko agenga Umusoro – Umusoro kumafunguro y’abakozi – Umusoreshwa ntiyavuga ko amafunguro ahabwa abakozi sa sita atatangirwa umusoro mu gihe itegeko ribiteganya – Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 13n’iya 14. Amategeko agenga Umusoro – Izahabu ya 15% kubwo kutagena umusoro – Kuba umusoreshwa yagenye nabi umusoro akawugena ku giciro cyo hasi, agomba kubitangira izahabu nk’uko itegeko ribiteganya – Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, Ingingo ya 51 n’iya 53. Incamake y’ikibazo: CORAR yareze RRA mu Rukiko Rukuru rw’Ubucuruzi isaba kuvanirwaho umusoro ungana na 31.442.630 frws ku birebana n’umusoro ku mafaranga yakoreshejwe kuri telefone, ku mavuta y’imodoka(carburant), kwifunguro ryahawe abakozi bayo rya sa sita hamwe no kuri TVA CORAR yaciwe yerekeranye n’amafaranga yo kwiga dosiye zirebana n’ubwishingizi bw’ubuzima

y’abakozi bayo. Urukiko rwemeje ko CORAR itsinzwe, bituma ijurira mu Rukiko rw’Ikirenga inenga uburyo umucamanza yasesenguye ibibazo yari yamushyikirije kubirebana n’isoreshwa ry’ubwishingizi ku buzima. Ikomeza ivuga ko mu bwishingizi bw’ubuzima nta mafaranga yo kwiga dosiye acibwa TVA. RRA yo ikavuga ko kuba CORAR ivuga ko amafaranga yo kwiga dosiye zirebana n’ubwishingizi bw’ubuzima budasoreshwa biba binyuranyije n’ amategeko. Ku birebana n’ifunguro rya sa sita ryahawe abakozi ba corar, iyi ivuga ko inenga imyunvire y’umucamanza wa mbere wemeje ko amafaranga y’umusoro atangwa ku infunguro rya sa sita kubakozi bayo kandi ibyerekeranye n’ifunguro ritagaragara ku rutonde mu itegeko rigena imisoro itaziguye ku musaruro. RRA ivuga ko isanga ko umusaruro ukomoka ku kazi utangirwa umusoro ku bihembo bigizwe n’amafaranga yose yishyurwa umukozi. Corar ikomeza ivuga ko itunva impanvu yacibwa 15% y’izahabu kubera ko umucamanza yagenye nabi umusoro yagombaga gutangwa, RRA nayo isaba ko CORAR yayigenera indishyi kubwo gushorwa mu manza kumaherere. CORAR ikavuga ko nta manza yayishyoyemo kuko ibyo yatsindiye itigeze ibijuririra.. Incamake y’icyemezo: 1. Kuba umusoreshwa yavuze amafaranga yerekeranye kwiga dosiye atangirwa umusoro ku nyongeragaciro, ntiyakwitwaza kandi ko habayeho ukwibeshya kudafite ingaruka ku gicuruzo rusange, bityo umusoreshwa agomba kwishurwa umusoro nyongeragaciro ku mafaranga arebana no kwigo dosiye z’ubwishingizi z’ubuzima.

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2. Kuba agaciro k’ifunguro rihabwa abakozi gakwiye gufatwa nk’umusaruro usoreshwa ukomoka ku kazi, ntikasonerwa gutangirwa umusoro, bityo ifunguro rihabwa abakozi rigomba gutangirwa umusoro.

3. Iyo umusoreshwa akorewe igenzura n’ababigenewe, bagasanga itarabaze umusoro cyangwa yarawugenye ku giciro cyo hasi, abitangira ibihano hagendewe ku bipimo bibariye ku musoro utaratanzwe . Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bufite ishingiro. Amategeko yashingiweho Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya13,14, 51,53 igika cya mbere, Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo ya 86, agace ka 7– Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko Rukuru rw’Ubucuruzi (RCOM 0078/10/HCC) CORAR itanga ikirego kigamije kuvanaho umusoro yaciwe na RRA ungana na rwf 31.442.630. Urwo Rukiko rwemeje kuwa 14/09/2011 ko CORAR itsinze kuri bimwe, ko igomba gutanga umusoro wa 5% wonyine ku mafaranga yakoreshejwe kuri telefoni no ku mavuta y’imodoka (carburant), ko kandi umusoro yaciwe ku myaka ya 2006 na 2007 ugumaho. [2] Mu gufata icyo cyemezo, Urukiko rwasanze umusoro waciwe uhwanye na 5% (téléphone & carburant) CORAR igomba kuwishyura kubera ko nayo yawemeye mu miburanire yayo; naho ku musoro ku nyongeragaciro (TVA) yaciwe werekeranye na „frais de dossier“, rusanga ayo mafaranga agomba gusoreshwa kubera ko adateganyijwe mu bisonerwa bivugwa mu ngingo ya 86, igika cya 7 cy’itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro

ku nyongeragaciro; ku bijyanye n’umusoro waciwe ku gaciro k‘ifunguro ryahawe abakozi ba CORAR, Urukiko rwasanze kagomba kubarwa kakiyongera ku mushahara, byose bikabarirwa umusoro nkuko biteganywa n’ingingo ya 13 y’itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro; ku byerekeye TVA yatanzwe hishyurwa abafatanyabwishingizi (coassureurs), Urukiko rwasanze CORAR yariyandikishije mu batanga umusoro nyongeragaciro, ku bw’izo mpamvu ikaba ifite inshingano zo kumenyekanisha umusoro no kuwuca kuri „service“ yose itanze, kandi ikaba itarawusonewe; naho ku bijyanye n’ihazabu yuko CORAR itaciye 15% ku mafaranga y’imirimo yakorewe (WHT), Urukiko rwasanze nayo agomba gutangwa na CORAR ikanayatangira inyungu n’ibihano by’ubukererwe nkuko biteganywa n’ingingo ya 53 y’itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro.

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[3] CORAR yajuririye Urukiko rw’Ikirenga, inenga uburyo umucamanza wa mbere yasesenguye ibibazo yari yamushyikirije, iburanisha ry’urubanza mu ruhame riba kuwa 08/07/2014, CORAR iburanirwa na Me Nsengiyumva Viateur, naho RRA iburanirwa na Me Kabibi Spéciose. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA Ikibazo cyo kumenya niba CORAR igomba kwishyura TVA ku mafaranga yo kwiga dosiye zerekeranye n’ubwishingizi bw’ubuzima (assurance-vie). [4] Me Nsengiyumva Viateur asobanura ko umucamanza wa mbere yemeje ko CORAR igomba gutanga TVA ku kiswe „frais de dossier“, avuga ko n’usora ubwe yemeye ayo mafaranga mu ibarwa ye yo kuwa 30/10/2009. Akomeza avuga ko yari yagaragaje ko habayeho kwibeshya mu myandikire mu bitabo by’ibaruramari byayo (mauvaise imputation comptable) , CORAR yandika „frais de dossier“ ahagombaga kwandikwa „commissions reçues des réassureurs“, uko kwibeshya kandi kukaba nta ngaruka kwagira ku nyungu (profit) mu gihe izo „écritures comptables“ zombi zashyizwe mu cyiciro cya 7 cy’ibaruramari (classe 7 – compte de produits). Asobanura na none ko ibyo byakosowe bikagaragarizwa RRA, ko kandi berekanye ko mu bwishingizi bw’ubuzima nta mafaranga yo kwiga dosiye acibwa, commissions zaciwe zikaba zisonewe TVA, ibyo akabishingira ku ngingo ya 86, agace ka 7 k’Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro. [5] Me Kabibi Spéciose uburanira RRA we

asobanura ko kugirango hamenyekane ko amafaranga (rwf) 78.372.121 yasoreshejwe yerekeranye no kwiga dosiye (frais de dossier), CORAR yasabwe gusobanura igituma ibyacurujwe rusange (revenue) ku myaka yagenzuwe ya 2006 na 2007 bitangana ku musoro ku nyungu no ku musoro ku nyongeragaciro, mu bisobanuro byayo igaragaza ko impamvu igicuruzo rusange kuri TVA kiri munsi y’icy’umusoro ku nyungu aruko hari ibisonewe TVA, muri byo ikaba yaragaragajemo „frais de dossier“. Akomeza avuga ko mu ibarwa yayo yo kuwa 30/10/2009, CORAR isobanura ko amafaranga yasoreshejwe yerekeranye na „frais de dossier“ yaciwe ku ma dosiye y’ubwishingizi bw’ubuzima (assurance- vie) adasoreshwa, ibyo bikaba binyuranyije n’amategeko. Uko Urukiko rubibona. [6] Ingingo ya 86, agace ka 7. a) k’Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro iteganya ko „amafaranga yerekeye ubwishingizi bw’umubiri no kwivuza“ (the premium charged on the provision of life and medical insurance services) asonewe umusoro ku nyongeragaciro. [7] Urukiko rusanga mu bisobanuro CORAR yatanze, yaragaragaje ubwayo ko hari amafaranga yerekeranye na „frais de dossier“ zitangirwa umusoro ku nyongeragaciro. CORAR ntiyakwitwaza kandi ko habayeho ukwibeshya kudafite ingaruka ku gicuruzo rusange kubera ko „imputation comptable“ zose zagiye muri „classe“ ya 7 (produits), yiyibagije ko niba ibyo bidafite ingaruka ku nyungu zigenwa hamaze kwishyurwa imisoro itaziguye ku musaruro (direct taxes on income), ku rundi ruhande haba hari indi misoro (TVA) itishyuwe, kandi nyamara hari amategeko yateganyije uburyo imisoro idasonewe (frais de dossier) kuri servisi zatanzwe igenda

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yishyurwa mbere yo kwishyura n’itaziguye ku musaruro (IBS), akaba ariyo mpamvu ubujurire bwa CORAR kuri iki kibazo nta gaciro bwahabwa. Ku kibazo cyo kumenya niba amafaranga yerekeranye n’ifunguro ryahawe abakozi agomba gusoreshwa. [8] Uhagarariye CORAR anenga imyumvire y‘umucamanza wa mbere wemeje ko amafaranga atangwa ku ifunguro rya saa sita ku bakozi bayo, agahabwa „restaurant“ yagiranye amasezerano n’umukoresha (CORAR) ari umusaruro ukomoka ku kazi ugizwe n’ibintu. Agaragaza ko agaciro k’ifunguro ritangwa atari „avantage en nature“ ashingiye ku biteganywa n’ingingo ya 13 n’iya 15 z’Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, kuko asanga itegeko ryararondoye icyo bise „avantages en nature“, ibyerekeranye n’ifunguro rihabwa abakozi bikaba bitagaragara muri urwo rutonde. [9] Uhagarariye RRA we asanga umusaruro ukomoka ku kazi utangirwa umusoro ku bihembo (PAYE) ugizwe n’amafaranga yose yishyurwa umukozi, hiyongereyeho agaciro k’ibindi ahabwa bijyanye n’akazi akora, ibyo akabishingira ku ngingo ya 13 y‘Itegeko nº 16/2005 ryo kuwa 18/08/2005 ryavuzwe haruguru. Uko Urukiko rubibona. [10] Ingingo ya 13 y‘Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro iteganya ko „Umusaruro ukomoka ku kazi ugizwe n’amafaranga yose yishyurwa umukozi hamwe n’agaciro k’ibintu bihabwa umukozi bijyanye n’akazi ke, ayo mafaranga akaba ari aya

akurikira:......7º ibindi byishyurwa ku birebana n’akazi kariho n’akakabanjirije n’akazaza“. [11] Urukiko rusanga ingingo ya 14 y’Itegeko ryavuzwe haruguru igena isonerwa ry’umusaruro ukomoka ku kazi idateganyamo agaciro k’ibindi byishyurwa birimo ifunguro rihabwa umukozi, akaba ariyo mpamvu hashingiwe ku ngingo ya 13, 7º y’itegeko ryavuzwe haruguru, agaciro k’iryo funguro gakwiye gufatwa nk’umusaruro usoreshwa ukomoka ku kazi, impamvu y’ubujurire ya CORAR ikaba nta gaciro yahabwa. Ikibazo cyo kumenya niba CORAR igomba gucibwa ihazabu kubera kudaca 15% (WHT) y’agaciro k’imirimo yakorewe. [12] Uhagarariye CORAR asobanura ko umucamanza yemeje ko igomba gutanga ihazabu kubera kudaca 15% ku mafaranga y’imirimo yakorewe. Akomeza avuga ko bemera ko hari ihazabu yatanga kubera kudaca uwo musoro, kandi CORAR yarayitanze, akaba atumva impamvu umucamanza yemeje ko yongera gutanga ihazabu kubera ko yagennye nabi (sous estimation) umusoro wagombaga gutangwa; ku bwe asanga kudatanga uwo musoro bitavuze ko wabazwe nabi, ko ahubwo utigeze ubarwa, ko kandi CORAR itakase uwo musoro ngo yange kuwutanga ibigambiriye. [13] Uhagarariye RRA asobanura ko CORAR yiyemerera ko itubahirije ibiteganywa n’amategeko, akaba asanga ibihano yaciwe biteganywa n’ingingo ya 53 y’Itegeko nº 16/2005 ryo kuwa 18/08/2005 ryavuzwe haruguru.

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Uko Urukiko rubibona. [14] Ingingo ya 51 y‘Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro iteganya ko „umusoro ufatirwa wa cumi na gatanu ku ijana (15%), uvanwa ku mafaranga yishyurwa...atangwa n’abantu ku giti cyabo batuye mu gihugu cyangwa ibigo bikorera imbere mu gihugu harimo n’ibitishyura imisoro....“. [15] Ingingo ya 53, igika cya mbere, y‘Itegeko nº 16/2005 ryo kuwa 18/08/2005 ryavuzwe iteganya ko „umuntu wishyuza imisoro ifatirwa wanze kuwufatira hakurikijwe iri tegeko asabwa kwishyura ubwe Ubuyobozi bw’Imisoro, amafaranga y’umusoro nk’uko biteganywa mu gika cya 2 cy’ingingo ya 481 y’iri tegeko, hiyongereyeho ibihano n’inyungu z’ubukererwe......“. [16] Hashingiwe ku bimaze gusobanurwa, Urukiko rurasanga CORAR itakwitwaza ko hatabayeho „sous-estimation“ kuko itabaze umusoro ngo isonerwe ibihano, kandi atariko amategeko abigena. Ahubwo kuba itarabaze uwo musoro, yashoboraga gucibwa ibihano ku gipimo kiri hejuru (maximum), naho iyo iza kuwubara uri hasi (sous-estimé), yari gutanga ibihano hagendewe ku bipimo bibariye ku musoro utaratanzwe (prorata). Urukiko rero rusanga ntacyo rwanenga icyemezo cyafashwe n’umucamanza kuri iki kibazo. Ku byerekeye ubujurire bwa RRA bwuririye ku bwa CORAR. [17] Uhagarariye RRA asaba Urukiko ko CORAR yayigenera indishyi zihwanye na rwf 1.000.000 kubera ko ikomeje kuyishora mu manza ku maherere. [18] Uhagarariye

CORAR asobanura we ko nta manza z’amaherere RRA yashowemo, kuko ibyo yatsindiye itigeze ibijuririra, ku bw’izo mpamvu ikaba itagenerwa izindi ndishyi. [19] Urukiko rusanga, hashingiwe ku biteganywa n’ingingo ya 167 y’Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ndetse no ku ya 258 y’Igitabo cya III cy’urwunge rw’amategeko mbonezamubano, mu bushishozi bwarwo, rugeneye RRA rwf 500.000 ku mpamvu zo gushorwa mu manza nta mpamvu, kubera ko imisoro CORAR yayiciwe hubahirijwe amategeko nkuko byasobanuwe. III. ICYEMEZO CY’URUKIKO. [20] Rwemeje ko ubujurire bwa CORAR Ltd nta shingiro bufite; [21] Rwemeje ko ubujurire bwa Rwanda Revenue Authority bwuririye ku bundi bufite ishingiro; [22] Rutegetse CORAR Ltd guha Rwanda Revenue Authority indishyi zo gushorwa mu manza zingana na rwf 500.000; 1 1 Iyi ngingo itanga ibisobanuro ku muntu ushinzwe gufatira ibigenewe ubuyobozi bw’imisoro (administration fiscale) nkuko byagennwe igihe hishyuwe imishahara.

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[23] Ruvuze ko imikirize y’urubanza rwajuririwe R COM 0078/10/HCC ihindutse gusa ku bijyanye n’indishyi ziyongereye kuri uru rwego.