EUROWORLD RENT-A-CAR LTD v. RRA

# EUROWORLD RENT-A-CAR LTD v. RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-10-24 - Case/document no.: RCOMAA 00013/2025/CA - Collection: Court of Appeal

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EUROWORLD RENT-A-CAR LTD v. RRA [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00013/2025/CA (Ngagi, P.J.) 24 Ukwakira 2025] Amategeko agenga imisoro – Igenzura ry’imisoro – Iyo habaye gusesa igenzura biturutse ku makosa ya RRA icyo gihe, Komiseri Mukuru ashobora gusesa iryo genzura rya mbere, hagakorwa irindi genzura bitabaye ngombwa ko ategeka irindi genzura mu cyemezo cye gisesa igenzura ryagaragayemo amakosa. Naho iyo amakosa yakozwe n’umusoreshwa bigatuma igenzura riseswa, icyo gihe icyemezo cya Komiseri Mukuru gisesa iryo genzura kigomba gutegeka ko hakorwa irindi genzura. Amategeko agenga imisoro – Umusoro ku nyongeragaciro (TVA) – Ubwikorezi busonewe ni ubukorwa nk’umwuga w’ibanze wo gutwara ibintu (professionnels du transport). Incamake y’ikibazo: EUROWORLD RENT-A-CAR Ltd nyuma yuko ikorewe igenzura ku misoro itandukanye yo mu myaka nayo itandukanye, ntiyanyuzwe nayo, bituma ajuririra kwa Komiseri Mukuru, na we ategeka ko iryo genzura riteshwa agaciro nyuma yo gusanga rigaragaramo amakosa, aho abagenzuzi bari bakoze inyandiko imenyesha ikosa ryo kutagaragaza neza ibimenyetso by’amakosa yashinjwaga, no kuba ryarashingiye ku ngingo z’amategeko zidahuye n’amakosa yakozwe. Nyuma y’icyo cyemezo gitesha agaciro iryo genzura, EUROWORLD RENT-A-CAR Ltd yakorewe irindi genzura ku musoro ufatirwa (Withholding tax), (WHT 15%) ku myaka ya 2012- 2018, 2020 na 2021, icibwa umusoro ufatirwa (Withholding tax) wa 15% ungana na 706.785.196 Frw. EUROWORLD RENT-A-CAR Ltd ntiyanyuzwe na none n’iri genzura nanone ajuririra kwa Komiseri Mukuru asaba ko asesa iryo genzura igaragaza ko ritubahirije amategeko, ariko uyu yemeza ko ubujurire bwayo nta shingiro bufite, bityo ko umusoro yaciwe ugumyeho. Ibyo byatumye EUROWORLD RENT-A-CAR Ltd irega RRA mu Rukiko rw’Ubucuruzi, irusaba gutegeka ko umusoro ufatirwa (Withholding tax) n’ibihano byawo byo kuva 01/2012-12/2021, ungana na 706.785.196 Frw yategetswe kwishyura ukurwaho. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko ikirego cya EUROWORLD RENT-A-CAR Ltd gifite ishingiro, yaciwe umusoro ufatirwa wa 15% ku buryo budakurikije amategeko. RRA yajuririye mu Rukiko Rukuru rw’Ubucuruzi ivuga ko habaye amakosa mu icibwa ry’urubanza, aho Urukiko rw’Ubucuruzi rwemeje ko Komiseri Mukuru, mu cyemezo yafashe cyo gusesa igenzura ryakozwe mbere yari ategetswe kuvugamo ko hakorwa irindi genzura kandi atari byo amategeko ateganya, ko kandi rwirengagije ko inyandikomvugo imenyesha ikosa yari yubahirije ibiteganywa n’amategeko, kinasaba amafaranga y’ibyagiye ku rubanza. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bufite ishingiro, kuko umusoro waciwe EUROWORLD RENT-A-CAR Ltd ugumyeho. EUROWORLD RENT-A-CAR Ltd yajuririye mu Rukiko rw’Ubujurire ivuga ko umusoro ufatirwa ungana na 706.785.196 Frw, EUROWORLD RENT-A-CAR Ltd yawuciwe mu buryo bunyuranyije n’amategeko, kubera ko nyuma y’uko igenzura rya mbere ryari rimaze guteshwa agaciro na Komiseri Mukuru, nta rindi genzura ryari kubaho mu gihe uyu atabitangiye

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uburenganzira mu cyemezo yafashe gitesha agaciro igenzura rya mbere; bityo ko iryo genzura rishya ryagombaga guteshwa agaciro, ko kandi itigeze ihabwa inyandikomvugo imenyesha ngo iyisinyeho cyangwa yange kuyisinyaho byandikwe ko yanze, ko rero ibyo byari gutuma iyo nyandiko itagira agaciro, ko nta bimenyetso RRA yigeze iyiha byerekana icyo yashingiyeho iyica umusoro ungana na 706.785.196 Frw kandi yaragiye ibisaba inshuro nyinshi, ko kandi yaciwe umusoro ufatirwa hirengagijwe ko yakoraga na serivisi z’ubwikorezi yarabiherewe uruhushya na RURA, kandi iyo serivisi ikaba isonewe; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka . RRA yireguye kuri izi mpamvu z’ubujurire ivuga ko igenzura rishya EUROWORLD RENT-A- CAR Ltd yakorewe rikurikije amategeko, kuko bitari ngombwa ko Komiseri Mukuru ashyira mu cyemezo cye ko hazakorwa irindi genzura, cyane ko ryari gukorwa nta nteguza. Avuga ko Komiseri Mukuru nta gaciro yahaye ubujurire bwa EUROWORLD RENT-A-CAR Ltd, ashingiye ku ngingo ya 44, y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha (tax procedure), aho iteganya ko umugenzuzi (auditor) akora raporo yabona yibeshye akaba yayisubiramo inshuro imwe (1) kandi ibyo biri mu burenganzira bwe bwose, bitabaye ngombwa ko Komiseri abigaragaza mu cyemezo cye. Ku bijyanye nuko EUROWORLD RENT-A-CAR Ltd ikora n’ubwikorezi bitagomba gusuzumwa kuko bitasuzumwe mu rubanza rujuririrwa, bikaba ari ikirego gishya gitanzwe mu bujurire, kandi ko uretse ko ikibazo nk’icyi cyanatanzweho umurongo n’Urukiko rw’Ikirenga mu rubanza RS/INJUST/RCOM 00017/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 22/12/2023, haburana RRA na SRDS Ltd, ndetse na mu rubanza RS/INJUST/RCOM 00016/2022/SC rwaciwe ku wa 22/12/2023, RRA yaburanye na SUGIRA Ltd, urwo Rukiko rwasobanuye ko ubwikorezi busonewe ari ubukorwa nk’umwuga w’ibanze wo gutwara ibintu (professionnels du transport), ko ubwikorezi n’iyo bwaba bukorwa n’uwabiherewe uruhushya ariko atari wo murimo w’ibanze akora, bufatwa nka serivisi yunganira (accessoire) icyo gikorwa cy’ibanze cyo gukwirakwiza ibicuruzwa, ko kandi iyo icyo gikorwa cy’ibanze kidasonewe umusoro, n’ubwo bwikorezi butayisonerwa Incamake y’icyemezo: 1. Iyo habaye gusesa igenzura biturutse ku makosa ya RRA icyo gihe, Komiseri Mukuru ashobora gusesa iryo genzura rya mbere, hagakorwa irindi genzura bitabaye ngombwa ko ategeka irindi genzura mu cyemezo cye gisesa igenzura ryagaragayemo amakosa. Naho iyo amakosa yakozwe n’umusoreshwa bigatuma igenzura riseswa, icyo gihe icyemezo cya Komiseri Mukuru gisesa iryo genzura kigomba gutegeka ko hakorwa irindi genzura. 2. Ubwikorezi busonewe ni ubukorwa nk’umwuga w’ibanze wo gutwara ibintu (professionnels du transport). Ubwikorezi bukorwa mu rwego rwo gukwirakwiza ibicuruzwa n’iyo bwaba bukorwa n’uwabiherewe uruhushya ariko atari wo murimo w’ibanze, bufatwa nka serivisi yunganira (accessoire) icyo gikorwa cy’ibanze cyo gukwirakwiza ibicuruzwa. Iyo icyo gikorwa cy’ibanze kidasonewe TVA, n’ubwo bwikorezi ntibuyisonerwa. Ubujurire nta shingiro bufite. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho:

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Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha isoresha, Ingingo ya 44 n’iya 51. Imanza zifashishijwe: RS/INJUST/RCOM 00017/2022/SC; RRA vs SRDS Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 22/12/2023; RS/INJUST/RCOM 00016/2022/SC; RRA vs SUGIRA Ltd rwaciwe ku wa 22/12/2023. Urubanza I. IMITERERE Y’URUBANZA [1] EUROWORLD RENT-A-CAR Ltd yakorewe igenzura ku misoro itandukanye ijyanye n’imyaka ya 2014, 2015, 2018 na 2021, ntiyanyurwa n’uburyo ryakozwemo irijuririra kwa Komiseri Mukuru, uyu nawe ategeka ko iryo genzura riteshwa agaciro nyuma yo gusanga rigaragaramo amakosa, aho abagenzuzi bari bakoze inyandiko imenyesha ikosa ryo kutagaragaza neza ibimenyetso by’amakosa yashinjwaga, no kuba ryarashingiye ku ngingo z’amategeko zidahuye n’amakosa yakozwe. [2] Nyuma y’icyemezo cya Komiseri Mukuru, EUROWORLD RENT-A-CAR Ltd yongeye gukorerwa igenzura rishya rijyanye n’umusoro ufatirwa (WHT 15%) ku myaka ya 2012- 2018, 2020 na 2021, icibwa umusoro ufatirwa (Withholding tax) wa 15% ungana na 706.785.196 Frw, hashingiwe ku makosa yo kunyereza umusoro kuko iyo sosiyete yahawe serivisi n’abantu batandukanye batanditse ku musoro mu Rwanda (non-registered suppliers), maze ikabishyura itabanje gufatira umusoro ku bwishyu, no kuba yaragiye imenyekanisha umusoro muke ugereranyije n’uwo yari kumenyekanisha. [3] EUROWORLD RENT-A-CAR Ltd imaze gukorerwa igenzura rishya, na bwo ntiyanyuzwe n’ibyo ryagaragaje, yongera kujuririra Komiseri Mukuru, igaragaza ko iryo genzura ritubahirije amategeko, ariko uyu yemeza ko ubujurire bwayo nta shingiro bufite, bityo ko umusoro yaciwe ugumyeho. Ibyo byatumye EUROWORLD RENT-A-CAR Ltd irega RRA mu Rukiko rw’Ubucuruzi, irusaba gutegeka ko umusoro ufatirwa (Withholding tax) n’ibihano byawo byo kuva 01/2012-12/2021, ungana na 706.785.196 Frw yategetswe kwishyura ukurwaho. [4] Mu rubanza RCOM 02189/2022/TC rwaciwe ku wa 17/4/2024, Urukiko w’Ubucuruzi rushingiye ku ngingo za 30, 42, 44, 51 na 57 z’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ryakoreshwaga igihe hakorwaga igenzura, rwemeje ko: - ikirego cyatanzwe na EUROWORLD RENT-A-CAR Ltd gifite ishingiro; - umusoro ufatirwa wa 15% (Withholding tax) ungana na 706.785.196 Frw waciwe EUROWORLD RENT-A-CAR Ltd yawuciwe mu buryo budakurikije amategeko, bityo ukaba ukuweho; - amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, RRA isaba nta shingiro afite;

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- ingwate y’amagarama ingana na 20.000 Frw yatanzwe na EUROWORLD RENT-A- CAR Ltd igomba kuyasubizwa na RRA. [5] RRA yajuririye Urukiko Rukuru rw’Ubucuruzi ivuga ko Urukiko rw’Ubucuruzi mu guca urubanza rwakoze ikosa, aho rwemeje ko Komiseri Mukuru, mu cyemezo yafashe cyo gusesa igenzura ryakozwe mbere yari ategetswe kuvugamo ko hakorwa irindi genzura kandi atari byo amategeko ateganya, ko kandi rwirengagije ko inyandikomvugo imenyesha ikosa yari yubahirije ibiteganywa n’amategeko, kinasaba amafaranga y’ibyagiye ku rubanza. [6] EUROWORLD RENT-A-CAR Ltd yiregura ivuga ko RRA yumva ingingo ya 44 y’Itegeko Nº 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha (tax procedure) mu buryo butari bwo, kuko hakwiye kubanza kubahirizwa ibikubiye mu ngingo ya 51 y’Itegeko rimaze kuvugwa, hakarebwa niba Komiseri Mukuru yarategetse ko hakorwa irindi genzura. Ivuga kandi ko Statement on the fault yakozwe mu buryo bunyuranije n’amategeko kubera kutubahiriza ibiteganywa n’ingingo ya 57 y’Itegeko nº 026/2019 ryo ku wa ryavuzwe haruguru. [7] Mu rubanza RCOMA 00288/2024/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 19/12/2024, urwo Rukiko rushingiye ku ngingo za 44, 51 n’iya 6 z’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryavuzwe haruguru ryakoreshwaga igihe hakorwaga igenzura, no ku ngingo ya 12, igika cya 2, y’itegeko no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishiriza y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, rushingiye no ku kuba atari ngombwa ko Komiseri Mukuru yongera gushyira mu cyemezo cye ko irindi genzura rikorwa, ku kuba RRA yaroherereje EUROWORLD RENT-A-CAR Ltd inyandiko iyimenyesha ikosa ikoresheje uburyo bw’ikoranabuhanga (e-mail) nta tegeko yishe, no ku kuba EUROWORLD RENT-A-CAR Ltd itarashatse kugaragaza ibimenyetso bivuguruza ibyatanzwe na RRA, rwemeje ko : - ubujurire bwatanzwe na RRA bufite ishingiro; - umusoro waciwe EUROWORLD RENT-A-CAR Ltd ungana na 706.785.196 Frw nyuma y’igenzura rya kabiri ryemejwe na Komiseri Mukuru mu cyemezo Nº828/2022/CG/LS&BA/RRA cyo ku wa 18/11/2022 ku bujurire bw’iyo sosiyete uguhamaho, bityo ikaba itegetswe kuwishyura RWANDA REVENUE AUTHORITY(RRA); - icyemezo cyafashwe mu rubanza RCOM 02189/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 17/04/2024,giteshwa agaciro mu ngingo zacyo zose; - EUROWORLD RENT-A-CAR Ltd iha RRA 2.000.000 Frw y’ibyatanzwe ku rubanza ku rwego rw’ubujurire no ku rwego rwa mbere; - EUROWORLD RENT-A-CAR Ltd isubiza RRA 40.000 Frw y’igarama yatanze irega. [8] EUROWORLD RENT-A-CAR Ltd yajuririye Urukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00013/2025/CA. Iburanisha mu ruhame ryabaye ku wa 01/10/2025, EUROWORLD RENT-A-CAR Ltd ihagarariwe na Me Kayigirwa Telesphore, naho IKIGO CY’IMISORO N’AMAHORO (RRA), ihagarariwe na Me Twahirwa Jean Baptiste. Mbere yo

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gusuzuma ingingo z’ubujurire bwatanzwe na EUROWORLD RENT-A-CAR Ltd, Urukiko rwabajije uhagarariye RRA niba agikomeje inzitizi yo kumenya niba EUROPCAR RWANDA Ltd ari yo yajurire, ikaba idafite inyungu zo kujuririra urubanza RCOMA 00288/2024/HCC, hanyuma bimaze kugaragara ko habayeho kwibeshya mu kwandika izina ry’uwajuriye, uhagarariye RRA avuga ko aretse iyo nzitizi yari yatanze. [9] Mu myanzuro no mu miburanire ya EUROWORLD RENT-A-CAR Ltd, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa kwemeza ko umusoro ufatirwa ungana na 706.785.196 Frw, EUROWORLD RENT-A-CAR Ltd yaciwe ukurikije amategeko, kuko yawuciwe mu buryo bunyuranyije n’amategeko, kubera ko nyuma y’uko igenzura rya mbere ryari rimaze guteshwa agaciro na Komiseri Mukuru, nta rindi genzura ryari kubaho mu gihe uyu atabitangiye uburenganzira mu cyemezo yafashe gitesha agaciro igenzura rya mbere; bityo ko iryo genzura rishya ryagombaga guteshwa agaciro, ko kandi itigeze ihabwa inyandikomvugo imenyesha ngo iyisinyeho cyangwa yange kuyisinyaho byandikwe ko yanze, ko rero ibyo byari gutuma iyo nyandiko itagira agaciro, ko nta bimenyetso RRA yigeze iyiha byerekana icyo yashingiyeho iyica umusoro ungana na 706.785.196 Frw kandi yaragiye ibisaba inshuro nyinshi, ko kandi yaciwe umusoro ufatirwa hirengagijwe ko yakoraga na serivisi z’ubwikorezi, kandi iyo serivisi ikaba isonewe; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [10] RRA yiregura ivuga ko ibijyanye n’uko nta bimenyetso icyo kigo cyatanze n’ibijyanye n’uko EUROWORLD RENT-A-CAR Ltd ikora n’ubwikorezi bitagomba gusuzumwa kuko bitasuzumwe mu rubanza rujuririrwa, bikaba ari ikirego gishya gitanzwe mu bujurire, ko igenzura rishya EUROWORLD RENT-A-CAR Ltd yakorewe rikurikije amategeko, kuko bitari ngombwa ko Komiseri Mukuru ashyira mu cyemezo cye ko hazakorwa irindi genzura, cyane ko ryari gukorwa nta nteguza, ko kandi inyandikomvugo imenyesha ifite agaciro, kuko EUROWORLD RENT-A-CAR Ltd yayimenyeshejwe hakoreshejwe ikoranabuhanga (e-mail), ko kandi ibyo bikurikije amategeko; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [11] Hashingiwe kubyo ababuranyi bavuze haruguru, no kubyemeranyijwe mu iburanisha, Urukiko rurasuzuma ibibazo bikurikira: a. kumenya niba umusoro ufatirwa (Withholding tax) n'ibihano byawo ungana na 706.785.196 Frw EUROWORLD RENT-A-CAR Ltd yaciwe ukurikije amategeko1; b. kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1 Ibibazo bijyanye no kuba nta bimenyetso RRA yigeze iha EUROWORLD RENT-A-CAR Ltd byerekana icyo yashingiyeho iyica umusoro n’icyo kuba harirengagijwe ko EUROWORLD RENT-A-CAR Ltd yakoraga na serivisi z’ubwikorezi, kandi iyo serivisi ikaba isonewe, uyihararariye yavuze ko bishimangira ikibazo nyamukuru.

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1. Kumenya niba umusoro ufatirwa (withholding tax) n'ibihano byawo ungana na 706.785.196 Frw EUROWORLD RENT-A-CAR Ltd yaciwe ukurikije amategeko [12] Uhagarariye EUROWORLD RENT-A-CAR Ltd avuga ko mu rubanza RCOMA 00288/2024/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 19/12/2024, urwo Rukiko rwategetse EUROWORLD RENT-A-CAR Ltd kwishyura RRA umusoro ufatirwa (Withholding tax) n'ibihano byawo ku myaka ya 01/ 2012 – 12/2021, ungana na 706.785.196 Frw mu buryo bunyuranyije n’amategeko, ndetse rutanashingiye ku bimenyetso rwashyikirijwe. [13] Asobanura ko ku wa 19/08/2022, EUROWORLD RENT-A-CAR Ltd imaze kujurira kwa Komiseri Mukuru wa RRA, na we yasanze inyandikomvugo y’ikosa (Statement on a fault) yo ku wa 26/05/2022 itarubahirije amategeko nk’uko yabigaragaje ku rupapuro rwa kabiri 2, mu gika cya 9, cy’ibaruwa ye, ngo kuko RRA itigeze ibona ibimenyetso bifatika bishimangira ko yaba yarakoze ikosa, maze mu ngingo ya mbere (1) y’icyemezo cye yemeza ko igenzura nta nteguza (Audit without notice) ry’umusoro ufatirwa (WHT) rikuweho, mu ngingo yacyo ya kabiri (2) yemeza ko icyo cyemezo kigomba kumenyeshwa umusoreshwa kuri email, cyangwa kukimugezaho, naho mu ngingo yacyo ya gatatu (3), yemeza ko Komiseri w’imisoro y’imbere mu gihugu agomba gushyira mu bikorwa icyo cyemezo. [14] Asobanura kandi ko nyuma y’uko Komiseri Mukuru aseshe isoreshwa rya mbere, ku wa 22/08/2022, nyuma y’iminsi ibiri gusa, EUROWORLD RENT-A-CAR Ltd ihawe icyemezo cy’ubujurire gisesa iryo genzura burundu, RRA yongeye ikora amakosa nk’ayo yakoze mbere, yohereza indi Statement on a fault (Inyandikomvugo) no 5832/RRA/DTD/SMTO/CMD/2022, maze ishingirwaho hakorwa Audit without notice nº 5833/RRA/DTD/SMTO/CMD/22 yo ku wa 22/08/2022 ndetse na Notice of Assessment no Ref 5834/RRA/DTD/SMTO/CMD/22; ko EUROWORLD RENT-A-CAR Ltd yajuririye uwo musoro bwa kabiri (2) ariko Komiseri Mukuru afata Icyemezo Nº 826/2022/CG/LS&BA/RRA kinyuranyije n’amategeko kiyitegeka kwishyura umusoro ungana na 706.785.196 Frw. [15] Akomeza asobanura ko iryo genzura nta nteguza rya kabiri ku gihe kimwe cy’imisoro, ku musoro umwe ritubahirije amategeko nkana hashingiwe ku ihame riri mu ngingo ya 30 y’Itegeko Nº026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha (tax procedure) kubera impamvu zikurikira: a. guca umusoro ukoresheje uburyo bw’igenzura nta nteguza (Audit without notice) hashingiwe ku ngingo ya 42 y’iryo Tegeko, kandi mu by’ukuri itarigeze iza kurikora ku musoreshwa, cyane ko hagati yo gusesa igenzura rya mbere ku wa 19/08/2022 no guhabwa inyandiko zindi z’igenzura rishya ryo ku wa mbere 22/08/2022 harimo iminsi ibiri y’ikiruhuko (week-end), hakaba hatumvikana igihe iryo genzura rishya ku myaka 10 yose ryaba ryarakorewe;

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b. ntaho bigaragara ko EUROWORLD, yabakiriye mu gihe bakoraga iryo genzura nta nteguza ngo nibura banasinye ku nyandikomvugo (statement on a fault), cyangwa banandike kuri iyo nyandikomvugo ko EUROWORLD yanze kuyisinyaho; c. hakozwe uburyo bw’Igenzura rikorewe mu biro (Desk audit), nk’uko riteganywa n’ingingo ya 38 N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru bikaba nta shingiro byahabwa, kuko umusoro mushya waciwe EUROWORLD RENT-A- CAR Ltd mu buryo bunyuranye, kuko RRA yashingiye ku ngingo ya 42 w’iryo Tegeko, iteganya uburyo bw’igenzura nta nteguza, ariko ko abagenzuzi batigeze bagera aho ikorera, kandi baragombaga kuhagera nubwo batari kuyiteguza. [16] Avuga kandi ko mu igenzura rya kabiri, inyandikomvugo (Statement on a fault), igaragaramo inenge zikomeye cyane, kuko hatubahirijwe ibiteganywa n’ingingo ya 57(1) y’Itegeko Nº026/2019 ryo ku wa 18/09/2019, iteganya ibikurikira: ‘’Iyo umukozi wemewe akoze Igenzura cyangwa iperereza mu birebana n’imisoro akora inyandikomvugo ku ikosa cyangwa icyaha byakozwe mu rwego rw’akazi ashinzwe. Iyo nyandikomvugo igomba kuba ikubiyemo ibi bikurikira:1º ibimenyetso n’ubuhamya umukozi wemewe yiboneye ubwe, 2º amazina y’umukozi wemewe, 3º amazina y’umusoreshwa; 4º aho umusoreshwa abarizwa n’icyo akora, 5º itariki ikoreweho Iyo nyandikomvugo ishyirwaho umukono n’umukozi wemewe wakoze Igenzura cyangwa iperereza ndetse n’umusoreshwa ukekwaho ikosa cyangwa icyaha, kopi yayo igahabwa uwo musoreshwa. Iyo umusoreshwa yanze gushyira umukono ku nyandikomvugo, umukozi wemewe wakoze igenzura cyangwa iperereza abyandika mu nyandikomvugo. Inyandikomvugo igira agaciro k’ikimenyetso gihagije cy’ibyo umukozi wemewe yabonye, ishobora gukoreshwa n’Ubuyobozi bw’imisoro mu isoresha nta nteguza. Ibikubiye mu nyandikomvugo ntibyitabwaho iyo bigaragaye ko umukozi wemewe wakoze Igenzura cyangwa iperereza yakoze uburiganya cyangwa iyo yakoze ikosa rikomeye’’. Bityo akaba asanga ibikubiye mu nyandikomvugo bitagomba kwitabwaho kuko bigaragara ko umukozi wemewe wakoze igenzura cyangwa iperereza yakoze amakosa akomeye yo kutagaragaza ibyo yashingiyeho ari na byo byari byatumye riseswa burundu. [17] Asobanura ko ku wa 15/06/2022, EUROWORLD RENT-A-CAR Ltd yandikiye RRA, mu izina ry’abakozi bayo, imenyesha Nyiramahirwe Noella nk’uwasinye kuri Statement on a fault ndetse na Grace P. UWAMBAYE(Agency Group Leader), ko mbere yo kwitaba ku wa 26/06/2022, nk’uko yabisabwaga, yashyikirizwa ibimenyetso n’ubuhamya umukozi wemewe yiboneye ubwe, nk’uko biteganywa n’ingingo ya 57 y’Itegeko ryavuzwe haruguru, kugira ngo ibyisobanureho, ariko kugeza ubu itarabihabwa, kuko yasubijwe ko yajuririra Komiseri Mukuru, akaba atumva impamvu icyo Kigo kitabitanga na cyane ko itari kujuririra ibyo itabanje kwisobanuraho, bityo kuba yarabyanze nkana bikwiye gufatwa nk’ikosa rikomeye. [18] Asobanura kandi ko iyo nyandiko igena umusoro yohererejwe EUROWORLD RENT-A- CAR Ltd yuzuye amakosa ndetse ikaba itanubahirije amategeko, kuko EUROWORLD RENT-A- CAR Ltd yakomeje gusaba kugaragarizwa ibimenyetso cyangwa se inyandiko abakozi ba RRA

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bashingiyeho mu kuvuga ko habaye icyaha, ariko ko itabihawe, ubuyobozi bw’umusoro bukaba butari gushingira kuri iyo nyandikomvugo (Statement on a fault) ngo bwohereze inyandiko igena umusoro ungana n’amafaranga yagaragajwe haruguru. [19] Akomeza asobanura ko n’ubwo ingingo ya 56 y’Itegeko Nº026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru iteganya ko umusoreshwa agomba kugaragaza ibimenyetso, ariko ko aha bitari gushoboka mu gihe RRA itagaragazaga ibimenyetso yitaga ibihimbano ndetse n’ibindi, ko ari yo mpamvu yagombaga kubahiriza ingingo ya 57 y’iryo Tegeko nk’uko yasobanuwe haruguru. Bityo ko bitari gushoboka mu gihe hari iyo nyandikomvugo ku cyaha (Statement on a fault) itujuje ibisabwa, yaba uko iteye (form) ndetse n’ireme (content) biyigize, kuko itagaragaza icyo EUROWORLD RENT-A-CAR Ltd yagombaga kwisobanuraho muri iyo nyandiko yitaga impimbano, cyangwa amafaranga itagaragaje, ko rero kuba harabaye ikosa rikomeye ari yo mpamvu hakwiye gushingirwa ku ngingo ya 57 y’Itegeko ryavuzwe haruguru. [20] Avuga kandi ko mu igenzura nta nteguza (Audit without notice) cyangwa se mu nyandiko igena umusoro (Notice of assessment) EUROWORLD RENT-A-CAR Ltd yahawe, ntaho RRA yagaragaje Itegeko riha abagenzuzi uburenganzira bwo kutubahiriza ingingo ya 45, igika cya.1, y’Itegeko Nº 026/2019 ryo ku wa 18/09/2019, aho ivuga ko ububasha bwo kugenzura busaza nyuma y’imyaka itanu (5) ibarwa uhereye ku itariki ya 1 Mutarama ikurikira igihe cy’isoresha, ahubwo bitwaza inyandikomvugo (Statement on a fault) yuko yakoze ibyaha, ibyo bigaha icyo Kigo uburenganzira bwo gusubira inyuma imyaka icumi (10), kandi iyo nyandikomvugo itubahirije amategeko, bityo ikaba ikwiye guteshwa agaciro. [21] Akomeza avuga ko ku wa 18/11/2022, mu buryo butunguranye kandi butubahiririje amategeko, Komiseri Mukuru nta gaciro yahaye ubujurire bwa EUROWORLD RENT-A-CAR Ltd, ashingiye ku ngingo ya 44, y’Itegeko N° 026/2019 ryavuzwe haruguru, igira iti:ʺIyo habaye ikosa ryerekeranye n’uburyo bw’Igenzura ry’umusoro, Ubuyobozi bw’imisoro bwemerewe gukosora iryo kosa inshuro imwe gusa, mu buryo bukurikira: 1 º gusubiramo Igenzura ryose mu gihe iryo kosa rifite ingaruka rusange 2 º gukosora ikosa ku rwego ryakozweho niba rifite ingaruka gusa ku rwego rumwe rw’Igenzura ʺ, ariko ayikoresheje nabi. Akaba asanga iri Tegeko rigena uburyo bw’isoresha (procedures), ni ukuvuga inzira yose y’isoresha n’ibigomba kubahirizwa hatitiranijwe ibintu, kandi ko ingingo yavuzwe haruguru iri mu mutwe wa V, wiswe ʺIGENZURA N’IPEREREZA (AUDIT AND INVESTIGATION) ʺ, ko rikoreshwa igihe RRA ikiri ku rwego rw’igenzura n’iperereza (audit), aho umugenzuzi (auditor) akora raporo yabona yibeshye akaba yayisubiramo mu burenganzira bwe bwose. [22] Asobanura ko EUROWORLD RENT-A-CAR Ltd atari rwo rwego yarimo ahubwo yari mu rwego rw’ubujurire buteganywa mu mutwe wa VI w’Itegeko ryavuzwe haruguru, uvuga ku bijyanye no gukemura impaka (Dispute settlement), Komiseri Mukuru akaba atari kwemeza ko abakozi bari bafite uburenganzira bwo gusubiramo igenzura, mu gihe nta cyemezo kibibahera uburenganzira, cyane ko icyo kibazo kitari mu bubasha bwabo, kuko cyari cyarageze mu gukemura impaka. Bityo ko ari yo mpamvu hagombaga gushingirwa ku ngingo ya 51 y’iri Tegeko iteganya ko Komiseri Mukuru afite uburenganzira bwo kwemeza ko igenzura risubirwamo, ko kuba atarabivuze ntawakwiha ubwo bubasha ku kibazo aba yarakemuye, cyane ko inzira (procedures) zikoreshwa mu igenzura n’iperereza zitakwitiranwa n’izo gukemura impaka.

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[23] Asobanura kandi ko ku bijyanye no kumenya niba haratanzwe ibimenyetso bifatika, RRA ikoresheje abakozi bayo batigeze bakora igenzura nta nteguza (Audit without notice), ko ahubwo bakoze igenzura rikorewe mu biro (Desk audit) mu minsi 2 y’ikiruhuko (week-end), EUROWORLD RENT-A-CAR Ltd igenda isaba ko yabyisobanuraho ariko ntibikunde, kandi ko ibaruwa ya Komiseri Mukuru yasobanuraga ko igenzura ryashehwe kubera ko nta bimenyetso byari bihari. [24] Avuga kandi ko atemeranya n’isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 23 cy’urubanza RCOMA 00288/2024/HCC rujuririrwa aho rwise ʺformalitéʺ inyandiko imenyesha EUROWORLD RENT-A-CAR Ltd ikosa (Statement on a fault), mu gika cya 24 cy’urwo rubanza, rukavuga ko RRA yayohereje ikoresheje e-mail, ko kuba yarayimenyeshejwe bihagije kuvuga ko yayihawe mu buryo bukurikije amategeko, mu gika cyarwo cya 25, rukavuga ko ibimenyetso byagaragajwe nyuma igenzura rya mbere rimaze guseswa, ko rero ibyabaye bifite ishingiro, kuko asanga muri iryo sesengura Urukiko rwakoze, rwaritiranyije ibintu rukanatanga ubusobanuro budafite aho buhuriye n’ikibazo cy’amategeko cyariho, kuko gukora igenzura nta nteguza rishingiye ku ngingo ya 42 (4) y’Itegeko ryavuzwe haruguru, ari uburenganzira bwa RRA, ariko ko na ryo rigomba kubahiriza bidasubirwaho ibikubiye mu ngingo ya 57 y’Itegeko ryavuzwe haruguru. Ko rero bitumvikana ukuntu iyo nyandiko-mvugo yakwitwa ʺformalité”, ko ahubwo ibyo ari ukuyambura ububasha bwayo hirengagijwe ko ifatwa nk’ikimenyetso simusiga mu kwemeza umwenda nk’uko biteganywa n’Itegeko. Kandi ko iyo nyandikomvugo itagomba gukorerwa mu biro mu gihe Itegeko rivuga ko umuntu agomba kwibonera ikimenyetso, aho kugarukira kuri e-mail. Byongeye kandi, ko ibimenyetso bivugwa bitagaragazwa, uretse tableau ya Excel bakoreye mu biro idafite ikintu ishingiyeho, kandi ko mu mabaruwa atandukanye EUROWORLD RENT-A-CAR Ltd yaragiye ibasaba kubigaragaza kugira ngo ibyisobanureho ariko ntibabitangwe. [25] Akomeza avuga ko RRA ititaye ku kuba icyemezo cyo gukoreraho (Licence ya RURA), kigaragaza ko EUROWORLD RENT-A-CAR Ltd ikora akazi k’ubwikorezi, ko rero ashingiye ku ngingo ya 8, igika cya nyuma, y’Itegeko Nº 24/2010 ryo ku wa 28/05/2010 rihindura kandi ryuzuza Itegeko Nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, igira iti: ʺUmuyobozi w’Ikigo cy’Igihugu cy’Imisoro n’Amahoro ashyiraho amabwiriza agena serivisi zicibwaho umusoro ufatirwa n’uburyo bikorwaʺ, ku ngingo ya 4 y’Amabwiriza nº 009/2010 yo ku wa 03/09/2010 ashyira mu bikorwa iryo Tegeko, iteganya ko : ʺAmafaranga yishyuwe kuri za serivisi zose acibwaho umusoro ufatirwa wa 15% usibye serivisi y’ubwikoreziʺ, no ku ngingo ya 60(4) y’Itegeko Nº 016/2018 ryo ku wa 13/04/2018 rishyiraho imisoro ku musaruro, igira iti: ʺAmafaranga yishyurwa kuri za serivisi harimo n’amafaranga ya serivisi z’imicungire n’iza tekiniki, uretse serivisi z’ubwikoreziʺ, asanga kuba Urukiko rwarafashe icyemezo cy’uko EUROWORLD RENT-A-CAR Ltd yishyura umusoro ufatirwa (WHT) ungana na 708.398.484 Frw kandi yarawuciwe irenganijwe, ari yo mpamvu isaba kurenganurwa ugakurwaho, kuko uretse no kuba nta burenganzira RRA yari ifite bwo kongera kugaruka kuri uwo musoro mu gihe wari usonewe kubw’iryo Tegeko, nta n’impamvu n’imwe ishingiye ku Itegeko yagaragaje. [26] Uhagarariye RRA yiregura kuri iyi mpamvu y’ubujurire ya EUROWORLD RENTA-CAR Ltd avuga ko nta shingiro ifite, kuko mu rubanza RCOMA 00288/2024/HCC rwajuririwe, Urukiko Rukuru rw’Ubucuruzi rwasuzumye ingingo ebyiri gusa, RRA cyari cyarajuririye, ingingo irebana no kumenya niba kuba Komiseri Mukuru atarashyize mu cyemezo cye ko EUROWORLD RENT- A-CAR Ltd izakorerwa irindi genzura byari gutuma igenzura rishya ryakozwe riteshwa agaciro,

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n’irebana no kumenya niba kuba EUROWORLD RENT-A-CAR Ltd itarasinye ku nyandikomvugo imenyesha ikosa byari gutuma iyo nyandiko itagira agaciro, ko izi ngingo zasuzumwe zari zijyanye no kumenya niba RRA yarubahirije uburyo (procedure) buteganywa n’amategeko mu guca umusoro waregewe. [27] Asobanura ko EUROWORLD RENT-A-CAR Ltd mu kujuririra icyemezo cyafashwe mu rubanza RCOMA 00288/2024/HCC rwajuririwe, itagombaga gutandukira ngo iregere ibintu bitafashweho icyemezo n’urwo Rukiko, ko ahubwo yari kuguma mu mbibi z’icyemezo rwafashe, kuko bitagenze bityo, byafatwa nk’ikirego gishya gitanzwe ku rwego rw’ubujurire, kandi ingingo ya 154 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ibibuza. [28] Asobanura kandi ko ku ngingo (issue) EUROWORLD RENT-A-CAR Ltd isaba ko umusoro yategetswe kwishyura uvanwaho, ishingiye ku mpamvu yuko ngo RRA nta bimenyetso itanga bigaragaza ibyaha ishinjwa, no kuba yaraciwe umusoro kuri serivisi zisonewe, asanga zitasuzumwa, ahubwo hasuzumwa gusa ingingo ijyanye no “kumenya niba Komiseri Mukuru yari yemerewe gusubiramo igenzura cyangwa atari abyemerewe”, n’ijyanye no “kumenya niba kuba EUROWORLD RENT-ACAR Ltd itarasinye ku nyandikomvugo imenyesha ikosa byari gutuma iyo nyandiko itagira agaciro”, kuko ari zo RRA yari yajuririye mu Rukiko Rukuru rw’Ubucuruzi, ari na zo Urukiko rwafasheho icyemezo zonyine, cyane ko izo EUROWORLD RENT-A-CAR Ltd yatsinzweho ku rwego rwa mbere itazijuririye. [29] Asobanura ko EUROWORLD RENT-A-CAR Ltd yakorewe igenzura ku misoro itandukanye ijyanye n’imyaka ya 2014, 2015, 2018 na 2021, ariko ntiyaryishimira ijuririra kwa Komiseri Mukuru, maze nyuma yo gusuzuma ubujurire bwayo, Komiseri Mukuru yemeza ko iryo genzura yakorewe rivanweho (cancelled), ku mpamvu z’uko ryagaragayemo amakosa, aho abagenzuzi bari bakoze inyandiko imenyesha ikosa (Statement of fault) irimo amakosa ajyanye no kutagaragaza neza ibimenyetso ku makosa EUROWORLD RENT-A-CAR Ltd yakoze, no kuba ku makosa amwe mu nyandikomvugo barashingiye ku ngingo z’amategeko zidahuye na yo. Ko nyuma y’uko iryo genzura riseshwe, EUROWORLD RENT-ACAR Ltd yongeye gukorerwa igenzura rishya rishingiye ku ngingo ya 44 y’Itegeko nº 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha (tax procedure), rijyanye n’umusoro ufatirwa (WHT 15%) ujyanye n’imyaka ya 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2020 na 2021, icibwa umusoro ufatirwa wa 15% (WHT) ungana na 706.785.196 Frw. [30] Asobanura kandi ko kuba EUROWORLD RENT-A-CAR Ltd yarakorewe igenzura (audit) rishya hifashishijwe uburyo bw’igenzura nta nteguza (Audit without notice) buteganywa n’ingingo ya 42 y’Itegeko Nº 026/2019 ryavuzwe haruguru, ingingo ya 28 y’iryo Tegeko, iteganya ibijyanye no kumenyesha usora ko azakorerwa igenzura (audit notice), no ku za 36 na 38 z’iryo Tegeko, ziteganya ibijyanye n’uburenganzira bw’usora bwo kwisobanura (observations/explanations) ku igenzura yakorewe, ko ibyo bitubahirizwa iyo hakozwe igenzura (audit) hifashishijwe uburyo bw’isoresha nta nteguza, bikaba bivuze ko uwakorewe igenzura atabanza kumenyeshwa ko azarikorerwa, ndetse ko atanasabwa kwisobanura cyangwa kugira icyo avuga (observations) kuri iryo genzura ryakozwe, asanga ibyo EUROWORLD RENT-A-CAR Ltd ivuga ishaka kugaragaza ko Komiseri Mukuru mu cyemezo cye yagombaga kugaragaza ko izakorerwa irindi genzura, ndetse ko RRA itagombaga gushingira ku ngingo ya 44 y’Itegeko nº 026/2019 ryavuzwe haruguru mu gusubiramo igenzura, ngo kuko igenzura ryaseshwe rigeze ku rwego rw’ubujurire, nta shingiro

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byahabwa, kuko ibyo RRA ikora bitagomba byanze bikunze kuba biteganywa mu ngingo imwe y’Itegeko gusa, ahubwo bishobora guteganywa mu ngingo z’Itegeko zitandukanye. [31] Akomeza asobanura ko ikibazo gisa n’iki cyanaburanishijwe n’Urukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA 000121/2022/HCC rwaciwe ku wa 30/06/2023, haburana NEW FOOD SHOP Ltd na RRA, aho urwo Rukiko rwafashe icyemezo cy’uko itabujijwe gusubiramo igenzura ryaseshwe ku rwego rw’ubujurire, ishingiye ku ngingo ya 44 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha. Ko nubwo iryo genzura ryaba ryasojwe, iyi ngingo idateganya ko ireba abagenzuzi (auditors), ko ahubwo ireba ubuyobozi bw’imisoro (RRA), nk’uko bigaragara mu gika cya 12 cy’urwo rubanza, bityo kuba iteganya ibirebana n’igenzura hatitawe ko ari rishya, cyane ko na ryo rikorwa n’abagenzuzi bayo, ari yo ihura n’ibyakozwe. [32] Asobanura kandi ko mu cyemezo cye ku bujurire, Komiseri Mukuru atari kuvuga ko EUROWORLD RENT-A-CAR Ltd izakorerwa irindi genzura, kandi iyi sosiyete itaragombaga kumenyeshwa ko izakorerwa igenzura, kuko nk’uko byasobanuwe haruguru, yagenzuwe hifashishijwe uburyo bw’igenzura nta nteguza (Audit without notice), na cyane ko n’irya mbere itari yararimenyeshejwe kandi na ryo ryari isoresha nta nteguza. Ko kuba EUROWORLD RENT- A-CAR Ltd yari kubimenyeshwa mu cyemezo cy’ubujurire, ubwo buryo bw’isoresha butari kuba bugishobotse, ibyo bikaba binagaragaza ko mu gukora igenzura rishya hatagombaga gushingirwa ku ngingo ya 51 y’Itegeko Nº 026/2019 ryavuzwe haruguru nk’uko EUROWORLD RENT-A- CAR Ltd ishaka kubyumvikanisha. yaburanye ivuga ko Komiseri Mukuru mu gufata icyemezo yagombaga gushingira kuri iyi ngingo, aho gushingira ku ngingo ya 44 y’iryo Tegeko, ikoreshwa mu gihe igenzura risheshwe bitaragera ku rwego rw’ubujurire. [33] Avuga kandi ko ibyo EUROWORLD RENT-A-CAR Ltd ivuga hagombaga gushingirwa ku ngingo ya 51 y’Itegeko Nº 026/2019 ryavuzwe haruguru, aho gushingira ku ngingo ya 44 y’iryo Tegeko, ngo kuko ikoreshwa mu gihe igenzura riseshwe bitaragera ku rwego rw’ubujurire, binyuranyije n’ibyo Itegeko riteganya kubera impamvu zikurikira: - kuba mu gusesa igenzura, Komiseri Mukuru atarashingiye ku biteganywa n’ingingo ya 51 y’Itegeko Nº 026/2019 ryavuzwe haruguru, kuko impamvu zatumye riseswa zidateganyijwe muri iyo ngingo, ahubwo ziteganyijwe mu ngingo ya 44 y’iryo Tegeko, kandi igenzura rikaba ryaraseshwe kubera amakosa yakozwe n’abagenzuzi (auditors) ba RRA, aho bakoze inyandiko imenyesha EUROWORLD RENT-A-CAR Ltd ikosa (Statement of fault) irimo amakosa yo kutagaragaza neza ibimenyetso birebana na yo, n’ayo kuba inyandikomvugo bakoze yari ishingiye ku ngingo z’amategeko zidahuye n’amakosa yakozwe, aho guseswa kubera amakosa yakozwe na EUROWORLD RENT-A-CAR Ltd; - kuba ingingo ya 51 y’Itegeko Nº 026/2019 ryavuzwe haruguru, idateganya ibijyanye no gusubiramo igenzura kubera amakosa yakozwe n’abagenzuzi ba RRA, ahubwo iteganya ibijyanye no gusubiramo igenzura iyo hari amakosa yakozwe n’umusoreshwa,

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ayo makosa akaba ataragaragarijwe igenzura, kandi akaba atari byo byabaye nk’uko bigaragazwa n’icyemezo cya Komiseri Mukuru gisesa igenzura cyo ku wa 19/08/2022; - kuba mu ngingo ya 44 y’Itegeko ryavuzwe haruguru yashingiweho mu gukorera EUROWORLD RENT-A-CAR Ltd igenzura rishya nta na hamwe iteganya ko mbere y’uko igenzurwa risubirwamo Komiseri Mukuru agomba kubanza kubyemeza, ahubwo harebwa niba impamvu ziteganyijwe muri iyo ngingo zituma igenzura risubirwamo zihari ikabona kurisubiramo, kandi n’ingingo ya 51 y’iryo Tegeko ivuga ko ari yo Komiseri Mukuru yari gushingiraho, mu gika cyayo cya nyuma iteganya ko iyo Komiseri Mukuru ategetse ko igenzura riseswa hagakorwa irishya, igenzura rishya rikorwa hakurikijwe ibiteganywa n’iri Tegeko, ibyo bishatse kuvuga ko no mu gihe uzakorerwa igenzura atagomba kumenyeshwa, Komiseri Mukuru atagomba kubivuga mu cyemezo cye, kuko iryo Tegeko na byo ribiteganya, iyo mu igenzura rishya hazakoreshwa uburyo bw’isoresha nta nteguza; - kuba ingingo ya 30 y’Itegeko Nº026/2019 ryavuzwe haruguru, iteganya ko igenzura rikorwa inshuro imwe, ariko mu gika cya 2, agace ka 4º, iteganya ko igenzura rishobora gusubirwamo iyo ryaseshwe na Komiseri Mukuru ku rwego rw’ubujurire, kandi iyi ikaba idateganya ko Komiseri Mukuru agomba kuba yategetse ko risubirwamo. Akaba asanga ibyo byumvikanisha ko n’Umushingamategeko yabonaga ko bishoboka ko Komiseri Mukuru ashobora gusesa igenzura ku rwego rw’ubujurire ntavuge mu cyemezo cye ko rizasubirwamo, ariko Ubuyobozi bw’imisoro burisubiramo mu gihe hari impamvu iteganywa n’amategeko yatuma risubirwamo. [34] Akomeza avuga ko ibyo EUROWORLD RENT-A-CAR Ltd ivuga, ko inyandikomvugo imenyesha ikosa RRA yayikoreye yakozwe mu buryo budakurikije amategeko ngo kuko itigeze iyisinyaho, ahubwo ko yasinyweho n’umukozi wayo gusa, bitari kuba impamvu yari gutuma iyo nyandikomvugo iteshwa agaciro nk’uko n’Urukiko Rukuru rw’Ubucuruzi rwabibonye, kubera impamvu zikurikira: - kuba impamvu Itegeko risaba ko uhawe iyo nyandiko ayisinyaho ari ukugira ngo ibe ikimenyetso cy’uko yayibonye (yayakiriye), aho kuba ikimenyetso cy’uko yemera ibiyikubiyemo, muri uru rubanza EUROWORLD RENT-A-CAR Ltd ikaba yarohererejwe iyo nyandiko hifashishijwe e-mail, kandi mu myanzuro yayo na yo ubwayo yiyemerera ko yakiriye iyo nyandiko, ku buryo kuba itarayisinye byaba ari

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ubushake bwayo, RRA ikaba itari kwandika kuri iyo nyandiko ko uwo igenewe yanze kuyisinyaho mu gihe na yo idahakana ko yayibonye, ndetse ikaba ari yo yashingiyeho ajuririra Komiseri Mukuru; - kuba RRA yarashyikirije EUROWORLD RENT-A-CAR Ltd inyandikomvugo iyimenyesha ikosa (PV), hifashishijwe uburyo bw’ikoranabuhanga (burimo na e-mail) buteganywa n’Itegeko nk’uko ingingo ya 6 y’Itegeko nº 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ryakurikizwaga icyo gihe ndetse binateganywa n’ingingo ya 6 y’Itegeko nº 020/2023 ryo ku wa 31/03/2023 rigena uburyo bw’isoresha rikurikizwa kuri ubu. Kandi uretse n’ibyo, iyi ngingo ya 6 iteganya uburyo RRA itangamo ubutumwa (communication) hagati yayo n’abasora, ariko ko itateganyije irengayobora (exception), cyangwa ngo ivuge ko gutanga ubutumwa hifashishijwe e- mail byemerwa bitewe n’ubwoko bw’ubutumwa bwatanzwe, bityo ko koherereza umusoreshwa inyandikomvugo y’ikosa hifashishijwe e-mail asanga byemewe; - kuba EUROWORLD RENT-A-CAR Ltd itagaragaza uburenganzira yaba yarabuze cyangwa dommage yaba yaragize ku mpamvu z’uko yo ubwayo itasinye iyo nyandikomvugo, kuko imaze kwakira iyo nyandikomvugo yayishingiyeho ikajuririra umusoro n’ibihano yari yaciwe nk’uko amategeko abiyihera uburenganzira, ibyo ku rwego rubanza Urukiko rukaba rwarabisuzumye rugasanga kuba iyo nyandikomvugo itarasinywe nta kibazo byateye, kuko izindi nyandiko ziteganywa n’amategeko zari zakozwe nk’inyandiko y’isoresha nta nteguza (Audit without notice), iyo nyandiko ikaba yarayigaragarije umusoro wose n’ibihano igomba gucibwa, kandi byose bikaba byarakozwe hubahirijwe ibyo amategeko ateganya. [35] Ku bijyanye n’ibyo EUROWORLD RENT-A-CAR Ltd ivuga ko serivisi RRA yaciyeho umusoro zari zisonewe, avuga ko icyo ari ikirego gishya gitanzwe mu Rukiko rw’Ubujurire, kuko ku rwego rubanza Urukiko Rukuru rw’Ubucuruzi rutigeze ruburanisha icyo kibazo (issue), ikaba itavuga ko mu rubanza RCOMA 00288/2024/HCC, Urukiko Rukuru rw’Ubucuruzi rwacyirengagije, mu gihe nta muburanyi n’umwe wigeze asaba ko cyasuzumwa. Ko mu kirego EUROWORLD RENT-A-CAR Ltd yatanze mu Rukiko rw’Ubucuruzi ari ho yari yashyizemo ingingo (issue) ivuga ko serivisi yakoze ari iy’ubwikorezi ngo ikaba itagomba gucibwaho umusoro wa TVA, maze mu gika cya 31 cy’urubanza RCOM 02189/2022/TC Urukiko rw’Ubucuruzi rukemeza ko ikirego cyayo nta shingiro gifite, ku mpamvu y’uko itigeze ihabwa uburenganzira bwo gukora serivisi y’ubwikorezi, ko ahubwo nk’uko licence yahawe na RURA ibigaragaza,

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yahawe uburenganzira bwo gukodesha imodoka (Rental Car Licence). Kandi ko ibi itigeze ibijuririra mu Rukiko Rukuru rw’Ubucuruzi ngo rube rwabifataho icyemezo, bityo ko kuri uru rwego itavuga ko rwanze gusuzuma icyo kibazo. Bityo ko hashingiwe ku ngingo ya 154 y’Itegeko Nº 22/2018 ryavuzwe haruguru no ku rubanza RCOMAA 00038/2018/CA - RCOMAA 00072/2018 rwaciwe ku wa 22 /11/2019, haburana MWINURA N’ABANDI v.GT BANK RWANDA Ltd, mu gika cyarwo cya 22, asaba kudasuzuma iyo ngingo kuko itasuzumye mu rubanza RCOMA 00288/2024/HCC rujuririrwa. [36] Asobanura ko uretse no kuba iyi ngingo (issue) y’ubujurire idakwiye gusuzumwa kuri uru rwego kuko itasuzumwe mu rubanza rujuririrwa, ko n’ibyo EUROWORLD RENT-A-CAR Ltd ishaka kugaragaza by’uko ngo yakoraga serivisi zisonewe TVA ngo kuko zijyanye n’ubwikorezi (transport) na byo nta shingiro bifite, kuko uruhushya (license) yahawe n’urwego rubifitiye ububasha (RURA), ari urwo gukodesha imodoka (Rental cars license) atari urwo gukora ubwikorezi (transport), bikaba bivuze ko ko serivisi ikora atari iy’ubwikorezi ahubwo ari iyo gukodesha imodoka (Car rent), kandi iyi serivisi ikaba itagaragara mu zisonewe umusoro ufatirwa (Withholding tax) wa 15% (WHT). Bityo rero ko n’iyo haba hari umuntu EUROWORLD RENT- A-CAR Ltd yakodesheje imodoka ikanamuha umushoferi, na bwo iyo serivisi itaba isonewe, kuko ubwikorezi atariko kazi k’ibanze (principal) ikora. [37] Akomeza asobanura ko ashingira ku murongo watanzwe n’Urukiko rw’Ikirenga mu manza zitandukanye ku kibazo gisa n’iki zirimo urubanza RS/INJUST/RCOM 00017/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 22/12/2023, haburana RRA na SRDS Ltd, ndetse no mu rubanza RS/INJUST/RCOM 00016/2022/SC rwaciwe ku wa 22/12/2023, RRA yaburanye na SUGIRA Ltd, aho rwasobanuye ko ubwikorezi busonewe ari ubukorwa nk’umwuga w’ibanze wo gutwara ibintu (professionnels du transport), ko ubwikorezi n’iyo bwaba bukorwa n’uwabiherewe uruhushya ariko atari wo murimo w’ibanze akora, bufatwa nka serivisi yunganira (accessoire) icyo gikorwa cy’ibanze cyo gukwirakwiza ibicuruzwa, ko kandi iyo icyo gikorwa cy’ibanze kidasonewe umusoro, n’ubwo bwikorezi butayisonerwa, asanga ibikubiye muri izi manza byumvikanisha ko ibyo EUROWORLD RENT-A-CAR Ltd ivuga nta shingiro bifite. Bityo ko asaba Urukiko rw’Ubujurire kwemeza ko ubujurire bwatanzwe na EUROWORLD RENT-A-CAR Ltd nta shingiro bufite. Uko Urukiko rubibona [38] Impaka ziri muri uru rubanza zishingiye ku kumenya niba impamvu EUROWORLD RENT-A-CAR Ltd itanga zerekana ko yaciwe umusoro mu buryo bunyuranyije n’amategeko, ku buryo umusoro n'ibihano byawo ungana na 706.785.196 Frw iyi sosiyete yaciwe wagombaga kuvanwaho n’Urukiko Rukuru rw’Ubucuruzi. Izo mpamvu akaba arizi zikurikira : - Kuba nta rindi genzura ryari kubaho mu gihe Komiseri Mukuru atabitangiye uburenganzira mu cyemezo yafashe gitesha agaciro igenzura rya mbere; - Kuba itarigeze ihabwa inyandikomvugo imenyesha ngo iyisinyeho cyangwa yange kuyisinyaho byandikwe ko yanze; - Kuba nta bimenyetso RRA yigeze iyiha byerekana icyo yashingiyeho iyica umusoro ungana na 706.785.196 Frw;

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- Kuba yaraciwe umusoro ufatirwa hirengagijwe ko yakoraga na serivisi z’ubwikorezi, kandi iyo serivisi ikaba isonewe, 1). Ku byerekeye kuba nta rindi genzura ryari kubaho mu gihe Komiseri Mukuru atabitangiye uburenganzira mu cyemezo yafashe gitesha agaciro igenzura rya mbere [39] Ingingo ya 44 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena isoresha ryakoreshwaga ubwo hakorwaga igenzura nta nteguza ry’imisoro kuri EUROWORLD RENT-A-CAR Ltd iteganya ibikurikira: ‘’Iyo habaye ikosa ryerekeranye n’uburyo bw’igenzura ry’umusoro, Ubuyobozi bw’imisoro bwemerewe gukosora iryo kosa inshuro imwe gusa, mu buryo bukurikira: 1º gusubiramo igenzura ryose mu gihe iryo kosa rifite ingaruka rusange; gukosora ikosa ku rwego ryakozweho niba rifite ingaruka gusa ku rwego rumwe rw’igenzura’’, naho ingingo ya 51 y’iryo Tegeko iteganya ko Komiseri Mukuru ashobora gusesa igenzura ryakozwe akemeza ko hakorwa irindi genzura, iyo hari amakosa yakozwe n’umusoreshwa ataragaragajwe n’igenzura yatumye umusoro ugabanuka. Igenzura rishya rikorwa hakurikijwe ibiteganywa n’iri tegeko. [40] Urukiko rusesenguye ingingo ya 44 y’Itegeko N° 026/2019 yibukijwe haruguru rusanga yumvikanisha ko iyo habaye ikosa ryerekeranye n’uburyo bw’igenzura ry’umusoro ryakozwe n’urwego rw’ubugenzuzi bw’imisoro, Komiseri Mukuru yemerewe gusese iryo genzura; icyo gihe Ubuyobozi bw’imisoro bwemerewe gukosora iryo kosa inshuro imwe gusa. Ikindi ntaho iyi ngingo iteganya ko iyo Komiseri Mukuru amaze gusesa iryo genzura ryagaragayemo amakosa, agomba byanze bikunze gushyira mu cyemezo cye ko ategetse irindi genzura. Naho ingingo ya 51 y’Itegeko N° 026/2019 imaze kuvugwa haruguru yo yumvikanisha ko iyo Komiseri Mukuru yemeje ko ingenzura riseswa biturutse ku makosa y’umusoreshwa, icyo gihe ategeka ko hakorwa irindi genzura. Mu yandi magambo izi ngingo zombi zihurijwe hamwe zumvikanisha ko iyo habaye gusesa igenzura biturutse ku makosa ya RRA icyo gihe, Komiseri Mukuru ashobora gusesa iryo genzura rya mbere, hagakorwa irindi genzura bitabaye ngombwa ko ategeka irindi genzura mu cyemezo cye gisesa igenzura ryagaragayemo amakosa. Naho iyo amakosa yakozwe n’umusoreshwa bigatuma igenzura riseswa, icyo gihe icyemezo cya Komiseri Mukuru gisesa iryo genzura kigomba gutegeka ko hakorwa irindi genzura. Bivuze rero ko ibiteganywa mu ngingo ya 51 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru, bidakoreshwa igihe hari amakosa yagaragaye mu igenzura yakozwe n’abagenzuzi ba RRA, ahubwo ikoreshwa iyo amakosa yakozwe n’umusoreshwa. [41] Ku birebana n’uru rubanza, dosiye igaragaza ko EUROWORLD RENT-A-CAR Ltd yakorewe igenzura nta nteguza ku misoro itandukanye ijyanye n’imyaka ya 2014,2015, 2018 na 2021 ariko ntiyaryishimira ijuririra kwa Komiseri Mukuru, ubujurire bwayo bwakirwa ku wa 22/06/2022 no ku wa 23/06/2022. Nyuma yo gusuzuma ubujurire bwayo, mu Cyemezo 648/2022/CG/LS & BA/RRA cyo ku wa 19/08/2022, Komiseri Mukuru yemeza ko iryo genzura EUROWORLD RENT-A-CAR Ltd yakorewe rivanweho (cancelled), ku mpamvu z’uko ryagaragayemo amakosa, aho abagenzuzi bari bakoze inyandiko imenyesha ikosa (Statement of fault) irimo amakosa ajyanye no kutagaragaza neza ibimenyetso ku makosa EUROWORLD RENT-A-CAR Ltd yakoze, no kuba ku makosa amwe mu nyandikomvugo barashingiye ku ngingo z’amategeko zidahuye na yo.

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[42] Dosiye igaragaza kandi ko nyuma y’uko iryo genzura rivanweho na Komiseri Mukuru, EUROWORLD RENT-A-CAR Ltd yongeye gukorerwa irindi genzura rishingiye ku ngingo ya 44 y’Itegeko Nº 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru, rijyanye n’umusoro ufatirwa (WHT 15%) ujyanye n’imyaka ya 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2020 na 2021, icibwa umusoro ufatirwa wa 15% (WHT) ungana na 706.785.196 Frw. Byumvikana ko iryo genzura nta nteguza ryakozwe mu rwego rwo gukosora amakosa yagaragajwe na Komiseri Mukuru mu Cyemezo cya mbere cyavuzwe haruguru. [43] Dosiye igaragaza na none ko iryo genzura rya kabiri, naryo EUROWORLD RENTA-CAR Ltd yarijuririye kwa Komiseri Mukuru, ubujurire bwakirwa ku wa 20/09/2022; maze mu cyemezo N° 828/2022/CG/LS&BA/RRA cyo ku wa 18/11/2022, Komiseri Mukuru yemeza ko ubujurire bwa EUROWORLD RENT-ACAR Ltd nta shingiro bufite, ko igomba kwishyura umusoro ungana na 706.785.196 Frw nk’uko wagaragajwe n’ubugenzuzi. [44] Urukiko rurasanga nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, ndetse bikaba byibukijwe haruguru, ingingo ya 44 n’iya 51 z’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru zitandukanya gusesa igenzura ku makosa yakozwe n’abagenzuzi ba RRA nk’uko byagenze muri uru rubanza, kuko Komiseri Mukuru mu Cyemezo N° 648/2022/CG/LS&BA/RRA cyo ku wa 19/08/2022 yaseshe igenzura ryakozwe mbere, kubera amakosa yarigaragayemo nk’uko yibukijwe, ibyo bikaba biteganywa n’ingingo ya 44 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 yibukijwe haruguru; hari na none gusesa igenzura mu bujurire iyo hari amakosa yakozwe n’umusoreshwa ataragaragajwe n’igenzura yatumye umusoro ugabanuka biteganywa n’ingingo ya 51 y’iryo Tegeko. [45] Urukiko rurasanga ingingo ya 44 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru, ntaho iha Komiseri Mukuru inshingano yo gutegeka ko habaho irindi genzura mu gihe afashe icyemezo cyo gusesa igenzura kubera amakosa yakozwe n’abagenzuzi; ahubwo icyo ivuga ni uko Ubuyobozi bw’imisoro bushobora gukosora ayo makosa mu rindi genzura inshuro imwe gusa, bitabaye ngombwa ko Komiseri Mukuru yemeza ko hakorwa irindi genzura. Kuba rero ntaho Itegeko riteganya ko mu Cyemezo gisesa igenzura nta nteguza kubera amakosa yakozwe n’abagenzuzi, Komiseri Mukuru agomba kwemeza irindi genzura, Urukiko rurasanga ibyo uhagarariye EUROWORLD RENT-A-CAR Ltd avuga ko igenzura rya kabiri ryakorewe EUROWORLD RENT-A-CAR Ltd rinyuranyije n’amategeko, ko rero rigomba kuba imfabusa kuko mu cyemezo cye Komiseri ataritegetse, nta shingiro bifite. [46] Urukiko rurasanga kandi igenzura EUROWORLD RENT-A-CAR Ltd yakorerwaga ari igenzura nta nteguza, bityo birumvikana ko nta kosa Ubuyobozi bw’imisoro bwakoze kutayimenyesha ko hazakorwa irindi genzura, nk’uko butari butegetswe kuyimenyesha ko irya mbere rizakorwa. Ibi bikaba biteganyijwe mu ngingo ya 42 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru2.

2 Uburyo bw’igenzura nta nteguza: Iyo hari impamvu zikomeye zigaragaza ko habayeho inyerezwa ry’umusoro, Ubuyobozi bw’imisoro bushobora gukora igenzura nta nteguza. Muri icyo gihe, umusoreshwa akorerwa inyandiko igena umusoro cyangwa inyandiko igena ibihano hatitawe ku bivugwa mu ngingo ya 28, iya 36 n’iya 37 z’iri tegeko.

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[47] Urukiko rurasanga ibyo uburanira EUROWORLD RENT-A-CAR Ltd avuga ko hagomba gushingirwa ku biteganywa n’ingingo ya 51 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru ashaka kumvikanisha ko ari ngombwa ko Komiseri Mukuru yemeza igenzura rya kabiri iyo aseshe irya mbere, nta shingiro byahabwa, kuko iyi ngingo ikoreshwa gusa iyo amakosa yakozwe n’umusoreshwa ariko igenzura ntiriyagaragaze agatuma umusoro ugabanuka; bitandukanye no muri uru rubanza aho amakosa yagaragaye mu igenzura rya mbere yakozwe n’abagenzuzi ba RRA. Bityo birumvikana ko iyi ngingo itakoreshwa kuri iki kibazo. [48] Urukiko rurasanga na none ibyo uburanira EUROWORLD RENT-A-CAR Ltd avuga ko RRA idashobora kuzana “procedures” yo mu igenzura n’iperereza ngo iyitiranye na “procedures” yo gukemura impaka, nta shingiro byahabwa, kuko icy’ingenzi cyitabwaho ari ibiteganywa n’ingingo zasenguwe haruguru, kandi zisobanura neza mu buryo budashidikanywaho uko bigenda ku igenzura ryakozwe ku nshuro ya kabiri, igihe isesa ry’igenzura rya mbere ryaturutse ku makosa y’abagenzuzi ba RRA n’igihe ryaturutse ku makosa y’umusoreshwa; ntabwo rero icy’ingenzi ari umutwe ingingo zibarizwamo. 2) Ku byerekeye kuba EUROWORLD RENT-A-CAR Ltd itarasinye ku nyandikomvugo imenyesha ikosa, ko byari gutuma iyo nyandiko itagira agaciro [49] Impaka kuri iki kibazo zishingiye ku kumenya niba mu gihe EUROWORLD RENT-A- CAR Ltd itahawe mu maboko inyandikomvugo imenyesha ikosa ngo iyishyireho umukono cyangwa yange kuyisinya byandikwe, ahubwo ikayishyikirizwa hakoreshejwe ikoranabuhanga (e- mail) ari ikosa ku buryo ibikubiye muri iyo nyandikomvugo byateshwa agaciro. [50] Ingingo ya 6, igika cya mbere, agace ka 4, y’Itegeko Nº 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru ryakurikizwaga igihe EUROWORLD RENT-ACAR Ltd yakorerwaga igenzura nta nteguza, iteganya ko ubutumwa butanzwe hagati ya Minisitiri, Ubuyobozi bw’imisoro, Komiseri Mukuru n’umusoreshwa butangwa hifashishijwe bumwe mu buryo burimo n’ubutumwa koranabuhanga3. Ingingo ya 6 y’iryo Tegeko igaragaza uburyo buteganywa n’Itegeko bw’imenyakanisha (communication) burimo n’ubutumwa bw’ikoranabuhanga (email). [51] Ikigaragara mu ngingo z’amategeko zivuzwe haruguru, n’uko inzira y’ikoranabuhanga (e- mail) yemewe mu imenyekanisha (communication) hagati y’umusoresha n’umusoreshwa, kandi iyo hakoreshejwe iyo nzira y’ikoranabuhanga ntabwo bisabwa ko uwagenewe inyandiko ayishyiraho umukono ko ayakiriye, icyangombwa n’uko imugeraho. Bikaba rero bitandukanye n’igihe haba hakoreshejwe uburyo butandukanye burimo uburyo bw’ibaruwa ishinganye cyangwa imenyekanisha rikorwa n’umuhesha w’inkiko, kuko gushyiraho umukono aba ari ikimenyetso cy’uko yayibonye cyangwa se yayakiriye. [52] Ku birebana n’uru rubanza, EUROWORLD RENT-A-CAR Ltd ubwayo ntabwo ihakana ko inyandiko iyimenyesha ikosa hifashishijwe (e-mail) itayigezeho cyangwa ko itayibonye, icyo iburanisha ngo n’uko yagombaga kuyishyikirizwa aho ikorera ikayishyiraho umukono ko iyakiriye cyangwa ikabyanga, bikandikwa, bityo ngo ikaba isanga iyo nyandiko igomba guteshwa agaciro.

3 Ubu buryo bwagarutsweho mu ngingo ya 6 y’Itegeko n° 020/2023 ryo ku wa 31/03/2023 rigena uburyo bw’isoresha rikoreshwa ubu.

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[53] Urukiko rurasanga kuba inyandikomvugo yarohererejwe EUROWORLD RENT-ACAR Ltd hifashishijwe ikoranabuhanga (e-mail) atari inenge, kuko nabwo ari uburyo buteganywa n’amategeko agena uburyo bw’isoresha nk’uko yibukijwe haruguru. Bityo ibyo uhagarariye EUROWORLD RENT-A-CAR Ltd avuga ko iyo inyandiko ikwiye guteshwa agaciro, kuko itayisinyeho cyangwa ngo yange kuyisinya byandikwe, nta shingiro bifite. [54] Urukiko rurasanga kuba uwahawe iyo nyandiko ayisinyaho mu gihe hifashishijwe uburyo bw’ibaruwa ishinganye, inyandiko cyangwa ubutumwa bitangiwe icyemezo cy’uko byakiriwe, cyangwa se imenyekanisha rikorwa n’umuhesha w’inkiko aba ari ukugira ngo bibe ikimenyetso cy’uko uwo inyandiko yohererejwe yayibonye, bikaba rero bitandukanye n’uburyo bw’ikoranabuhanga aho ubonye inyandiko atayisinyaho. Urukiko ruributsa ko gusinya ku nyandiko yoherejwe bitavuze ko uyisinyeho yemera ibiyikubiyemo, ahubwo n’ikimenyetso ko yayibonye n’ubwo yaba atemera ibikubiyemo. Kuba rero EUROWORLD RENT-A-CAR Ltd yarohererejwe iyo nyandiko hifashishijwe ikoranabuhanga (e-mail), kandi ubwayo ikaba yemera ko yayibonye, ndetse iyishingiraho ubujurire yashyikirije Komiseri Mukuru, Urukiko rurasanga nta kosa RRA yakoze ku buryo byafatwa ko itubahirije ibiteganywa n’amategeko, kuko impamvu nyamukuru cyangwa ikigenderewe (ratio legis) y’ibiteganywa n’ingingo ya 6 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryibukijwe haruguru, ari ukubona ikimenyetso cy’uko umusoreshwa yabonye inyandiko imumenyesha ikosa kandi EUROWORLD RENT-A-CAR Ltd yararimenye ndetse inayiheraho iyijuririra kwa Komiseri Mukuru. Bityo uru Rukiko rwemeranya n’Urukiko Rukuru rw’Ubucuruzi ko iyo nyandikomvugo itagomba guteshwa agaciro. 3) Ku bijyanye no kuba nta bimenyetso RRA yigeze iha EUROWORLD RENT-A-CAR Ltd byerekana icyo yashingiyeho iyica umusoro ungana na 706.785.196 Frw [55] Urukiko rurasanga, iyi ngingo igomba gusuzumwa kuko Urukiko Rukuru rw’Ubucuruzi rwayisuzumye mu bika bya 25 na 26 by’urubanza rujurirwa; bityo ibyo uhagarariye RRA avuga ko iki kibazo kitagomba gusuzumwa, ngo kuko kitigeze gisuzumwa mu Rukiko Rukuru rw’Ubucuruzi, nta shingiro bifite. [56] Ingingo ya 12, igika cya 2, 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 ibikurikira: “Uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho, iyo abiburiye ibimenyetso uwo baburana amutsinda’’. [57] Mu rwego rwo gusubiza iki kibazo, ni ngombwa kwibukiranya ko nyuma y’aho mu Cyemezo cya Komiseri Mukuru cyo ku wa 19/08/2019, uyu atesheje agaciro igenzura nta nteguza ryakorewe EUROWORLD RENT-A-CAR Ltd kubera amakosa yarigaragayemo, RRA yakosoye ayo makosa, maze mu nyandiko yo ku wa 22/08/2019, itanga indi raporo igaragaza ko amakosa yakosowe. [58] Muri iyo nyandiko ikosora amakosa, nk’uko yagarutsweho mu rubanza rujuririrwa bigaragara ko RRA yagiye igaragaza ishingiro ry’imisoro yagiye ica EUROWORLD RENT-A- CAR Ltd nk’uko bigaragara mu mbonerahamwe yakozwe na RRA mu buryo bukurikira: i. mu mezi yo kuva muri Mutarama kugeza mu Ukuboza 2012, EUROWORLD yahawe serivisi n’abantu batanditse ku musoro (non-registered suppliers) maze

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ibishyura amafaranga angana na 489,388,762 Frw, ubwo bwishyu ntiyabumenyekanisha, ntiyanafatira umusoro ufatirwa wa 15% bijyanye kandi yarabisabwaga n’itegeko hashingiwe ku ngingo ya 51 y’Itegeko No 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro hamwe n’ingingo ya 60 n’iya 65 z’Itegeko No 016/2018 ryo ku wa 13/04/2018 rishyiraho umusoro ku musaruro, aya mategeko yombi akaba yarakoreshwaga mu gihe ibyo byabaga; ii. mu mwaka wa 2013, naho (Mutarama-Ukuboza), iyi sosiyete yakoze ubwishyu kuri serivisi bungana na 111.106.226 Frw ariko ntiyigera imenyekanisha ifaranga na rimwe; iii. mu mwaka wa 2014, EUROWORLD RENT-A-CAR Ltd yakoze ubwishyu bungana na 354.790.454 Frw ariko imenyekanisha gusa 11,270,580 Frw; iv. mu mwaka wa 2015, kandi (Mutarama-Ukuboza), EUROWORLD yakoze ubwishyu bwa serivisi bungana na 540.880.491 Frw; v. mu mwaka wa 2016, nabwo yakoze ubwishyu bungana na 325.908.826 Frw ariko ntiyamenyekanisha n’ifaranga na rimwe; vi. mu kwezi k’Ukuboza 2017, ikora ubwishyu bwa 23.786.273 Frw ariko imenyekanisha gusa ubungana na 18.017.533 Frw; vii. mu kwezi k’Ukuboza 2018, yakoze ubwishyu bungana na 100.093.587 Frw ariko imenyekanisha gusa ubungana na 12,709.413 Frw; viii. mu kwezi k’Ukuboza 2020, nabwo, iyi sosiyete yakoze ubwishyu kuri services zifite agaciro ka 178.555.647 Frw ariko imenyekanisha gusa 6.176.733 Frw; ix. naho mu kwezi k’Ukuboza 2021 ikora ubwishyu bungana na 188,416,207 Frw ariko imenyekanisha gusa 6.999.413 Frw. Ibijyanye n’iyi mibare, bikaba bigaragara ku rupapuro rwa 8-10 z’inyandiko y’isoresha nta nteguza (Audit without notice) yo ku wa 22/08/2022. [59] Urukiko rurasanga ku bijyanye n’ibimenyetso, nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, RRA yagaragaje ibimenyetso yashingiyeho mu igenzura ryakozwe nyuma y’uko irya mbere riseshwe n’Icyemezo cya Komiseri Mukuru N° 648/2022/CG/LS&BA/RRA cyo ku wa 19/08/2022; bityo umusoro wanyerejwe wagaragajwe neza mu mbonerahamwe yakozwe na RRA nk’uko byasobanuwe haruguru. Rurasanga ibivugwa n’uhagarariye EUROWORLD RENT-A- CAR Ltd ko nta bimenyetso RRA yashingiyeho iyica umusoro uburanwa nta shingiro bifite, kuko

## Page 20

ibimenyetso byagaragajwe, bikaba byumvikana ko EUROWORLD RENT-ACAR Ltd ari yo ifite inshingano zo kugaragaza ibimenyetso bivuguruza ibyo RRA yashingiyeho. [60] Urukiko rurasanga, kuba EUROWORLD RENT-A-CAR Ltd itarashoboye kugaragaza ibimenyetso bivuguruza ibyatanzwe na RRA, igomba gutsindwa no kubura ibimenyetso nk’uko biteganywa n’ingingo ya 12, igika cya 2, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru. 4) Ku bijyanye no kuba RRA itaritaye ku kuba icyemezo cyo gukoreraho (licence ya RURA), kigaragaza ko EUROWORLD RENT-A-CAR Ltd ikora akazi k’ubwikorezi [61] Urukiko rurasanga nubwo iki kibazo kitigeze gisuzumwa n’Urukiko Rukuru rw’Ubucuruzi ku buryo EUROWORLD RENT-A-CAR Ltd itabasha kugaragaza icyo inenga, ariko n’ubundi ntacyo byayimarira, kuko Urukiko rw’Ikirenga rwamaze kugifataho umurongo utandukanye n’ibyo EUROWORLD RENT-A-CAR Ltd iburanisha. Mu rubanza RS/INJUST/RCOM 00017/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 22/12/2023, haburana RRA na SRDS Ltd, ndetse no mu rubanza RS/INJUST/RCOM 00016/2022/SC rwaciwe ku wa 22/12/2023, RRA yaburanye na SUGIRA Ltd, urwo Rukiko rwasobanuye ko ubwikorezi busonewe ari ubukorwa nk’umwuga w’ibanze wo gutwara ibintu (professionnels du transport), ko ubwikorezi n’iyo bwaba bukorwa n’uwabiherewe uruhushya ariko atari wo murimo w’ibanze akora, bufatwa nka serivisi yunganira (accessoire) icyo gikorwa cy’ibanze cyo gukwirakwiza ibicuruzwa, ko kandi iyo icyo gikorwa cy’ibanze kidasonewe umusoro, n’ubwo bwikorezi butayisonerwa. [62] Hashingiwe ku ngingo z’amategeko no ku bisobanuro bimaze gutangwa haruguru, Urukiko rurasanga ubujurire bwa EUROWORLD RENT-A-CAR Ltd nta shingiro bufite; bityo urubanza RCOMA 00288/2024/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 19/12/2024, rukaba rugumyeho uko rwaciwe. 2. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [63] Uhagarariye EUROWORLD RENT-A-CAR Ltd asaba Urukiko rw’Ubujurire gutegeka RRA kwishyura EUROWORLD RENT-A-CAR Ltd 2.000.000 Fw y’ikurikiranarubanza n’igihembo cya Avoka. Avuga kandi ko amafaranga y’igihembo cya Avoka n’ibyatanzwe ku rubanza RRA isaba nta shingiro yahabwa, kuko ari cyo yishoye mu manza. [64] Uhagarariye RRA ashingiye ku ngingo ya 111 y’Itegeko Nº22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, asaba Urukiko rw’Ubujurire gutegeka EUROWORLD RENT-A-CAR Ltd guha RRA 2.000.000 Frw y’igihembo cya Avoka n’ikurikiranarubanza kuva urubanza rwatangira kugeza ubu. Avuga kandi ko amafaranga EUROWORLD RENT-A-CAR Ltd isaba ntayo ikwiye guhabwa, kuko ari yo yashoye RRA mu manza zidafite aho zishingiye. Uko Urukiko rubibona [65] 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

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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”. [66] Muri uru rubanza RRA ivuga ko isaba 2.000.000 Frw y’igihembo cya Avoka n’ay’ikurikiranarubanza kuva urubanza rwatangira kugeza kuri uru rwego. [67] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka, RRA isaba, ikwiye kuyahabwa kuko ibyo yatsindiye mu Rukiko Rukuru rw’Ubucuruzi bifite ishingiro, 2.000.000 Frw isaba ku nzego zose akaba ari mu rugero hashingiwe ku bushishozi bw’Urukiko; bityo EUROWORLD RENT-A-CAR Ltd igomba guha IKIGO CY’IMISORO N’AMAHORO (RRA) 2.000.000 Frw akubiyemo ay’igihembo cya Avoka n’ay’ikurikiranarubanza, ku nzego zose. III. ICYEMEZO CY’URUKIKO [68] Rwemeje ko ubujurire bwa EUROWORLD RENT-A-CAR Ltd nta shingiro bufite. [69] Rwemeje ko imikirize y’urubanza RCOMA 00288/2024/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 19/12/2024 idahindutse. [70] Rutegetse EUROWORLD RENT-A-CAR Ltd guha IKIGO CY’IMISORO N’AMAHORO (RRA) amafaranga miliyoni ebyiri (2.000.000 Frw) akubiyemo ay’igihembo cya Avoka n’ikurikiranarubanza ku nzego zose. [71] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.