GARAGE FMA V. ORINFOR LTD

# GARAGE FMA V. ORINFOR LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-10-10 - Case/document no.: RADA 0014/12/CS - Collection: Supreme Court

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GARAGE FMA V. ORINFOR LTD [Rwanda URUKIKO RW’IKIRENGA – RADA 0014/12/CS (Mugenzi, P.J., Kayitesi na Munangeri R., J.) 10 Ukwakira 2014] Amategeko agenga amasezerano – Amasezerano atandiste – Umwenda – Ibimenyetso by’umwenda – Ntiyakwishyurwa umwenda ushingiye ku masezerano atanditse udatangiwe ibuimenytso cyangwa kuri bon de commandes zidaherekejwe na factures – Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 3. Indishyi – Indishyi n’inyungu zo kutishyurwa umwenda – Ntiyazihabwa kuko ariwe wateye kutishyurwa yishyuza umwenda adafiytiye ibimenyetso Incamake y’ikibazo: Nyuma yo kutishyurwa umwenda ungana na 8.504.779Frw hashingiwe ku masezerano atanditse Garage FMA yareze (ORINFOR Ltd) ubu yahindutse RBA mu Rukiko ukuru rw’Ubucuruzi isaba kwishyurwa uwo mwenda, inyungu zayo za 2% mu gihe cy’amezi 36 n’izindi ndishyi zitandukanye. Urukiko rwasanze ikirego gifite ishingiro rutegeka ORINFOR kwishyura 1.494.674 na 18% ya TVA. Rwashingiye ku kuba uwo mwenda wishyuzwa utaratangiwe ibimenyetso cyangitse cyangwa ikindi kimenyetso. Rwafashe iki cyemezo kuko ariyo ORINFOR yemeraga kwishyura. Garage FMA yajuriye mu Rukiko rw’Ikirenga avuga ko Urukiko Rukuru rwafashe icyo cyemezo ruvuga ko nta bimenyetso yawutangiye nyamara yari yatanze ``bons de commande`` zirindwi (7) ntirwanagira icyo ruvuga ku ndishyi zose yari yasabye. ORINFOR Ltd yasubije ko uwo mwenda nta bimenyetso watangiwe. Yavuze ko ORINFOR Ltd idahakana umwenda Urukiko Rukuru rwemeje ko ugomba kwishyurwa. Incxamake y’icyemezo: 1. Kuba 8.504.779 Frw Garage FMA yishyuza ORINFOR Ltd ishingiye ku masezerano atanditse, ku mikoranire myiza yarangaga impande zombi nta ``bons de commande`` ndetse no kuri bon de commande impande zombi zeranywa ko idasomeka, uretse ko n’ubwo yaba ivuga ukuri Urukiko rutayishingiraho igihe idaherekejwe na facture, bigaragaza ko uwo mwenda utatangiwe ibimenyetso bityo hakaba hagomba kwishyurwa uwemejwe n’urukiko rukuru. 2. Nta ndishyi n’inyungu yahabwa kuko ari Garage FMA yateye kutishyurirwa kuko yishyuzaga umwenda idafitiye ibimenyeto Ubujurire nta shingiro bufite Urubanza rwajurirwe ntiruhindutse; Uwajuriye ategetswe kwishyura amagarama y’urubanza. Amategeko yashingiweho Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 3.

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Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Garage FMA ivuga ko yari ifitanye amasezerano n`Ikigo cy`Igihugu gishinzwe Itangazamakuru (ORINFOR Ltd) ariko atanditse yo kuyikorera imodoka, ko kuva muri 2005 kugera muri 2007, imikoranire yari imeze neza, ko yakoraga imodoka ORINFOR Ltd yohereje, kandi ikishyurwa neza, ko ibintu byahindutse ORINFOR Ltd ntiyishyure neza muri 2008 na 2009 ubwo umwenda wari ugeze kuri 8.504.779Frw, bituma igahagarika imirimo kuko ORINFOR Ltd yavugaga ko nta mafaranga irabona. [2] Nyuma yo kutumvikana kuri uyu mwenda kubera ko ORINFOR Ltd yo yavugaga ko ibereyemo iryo Garage amafaranga 1.494.764, Garage FMA yatanze ikirego mu Rukiko Rukuru rw’Ubucuruzi isaba kwishyurwa umwenda wose wa 8.504.779 Frw n`andi mafaranga y`indishyi zitandukanye nkuko yagaragajwe mu kiburanwa. Urukiko rwemeje ko ikirego cya Garage FMA gifite ishingiro kuri bimwe, rutegeka ORINFOR Ltd kwishyura Garage FMA amafaranga 1.494.674 na 18% ya TVA kuko bayiyemerera. [3] Urukiko Rukuru mu gufata icyemezo rwashingiye ku mpamvu z’uko rwasanze amafaranga 8.504.779 Garage FMA yishyuza nta bimenyetso iyatangira kubera ko nta masezerano yanditse cyangwa ikindi kimenyetso ryigeze rigaragaza, ahubwo rutegeka ko amafaranga Garage FMA ikwiye kwishyurwa ari 1.494.764 Frw na 18% ya TVA kuko ariyo ORINFOR Ltd yemera. [4] Garage FMA yajuririye urubanza mu Rukiko rw’Ikirenga ivuga ko urukiko rubanza rutemeje umwenda yaregeye ngo kubera ko nta bimenyetso yawutangiye, kandi ntirwagira icyo ruvuga ku ndishyi zose yasabye, ahubwo rwategetse ko yishyurwa amafaranga make atagira naho ahuriye na ``bons de commande`` indwi (7) yagaragaje. [5] Urubanza rwaburanishijwe mu ruhame kuwa 08/7/2014, Garage FMA iburanirwa na Me Mucyesha David, RBA yasimbuye ORINFOR Ltd ihagarariwe n’Intumwa ya Leta Umwali Munyentwali Claire. II. IBIBAZO BIGIZE URUBANZA N`ISESENGURWA RYABYO. Kumenya umwenda RBA igomba kwishyura Garage FMA [6] Me Mucyesha David uburanira Garage FMA avuga ko umucamanza yirengagije ibisobanuro yatanze by`umwenda 8.504.779 Frw ORINFOR Ltd iyibereyemo kuko batagiraga amasezerano yanditse, ariko ko mbere ORINFOR Ltd yishyuraga nta kibazo biteye. Asobanura ko muri 2008 na 2009 ORINFOR Ltd yatangiye kwishyura nabi imirimo yo gukora imodoka zayo n`ibyuma (pièces) yagiye izishyiramo ntiyishyurwe, bigera naho ihagarara kwishyura, ibirarane bimaze kugera kuri 8.504.779 Frw.

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[7] Avuga ko urukiko rwemeje ko umwenda ORINFOR Ltd igomba kwishyura Garage FMA ari 1.494.764 Frw na 18% ya TVA, aho kugendera byibura kuri ``bons de commande`` indwi (7) rwagaragarijwe mu mwanzuro zifite agaciro k`umwenda wa 1.699.660 Frw hiyongereyeho 18% ya TVA kandi ntirwagira icyo ruzivugaho. Avuga ko bon de commande ya 7 yashyikirijwe urukiko rubanza, akaba yongeye guha kopi yayo uru Rukiko ngo ruzayisuzume ruyifateho icyemezo. [8] Ku bijyanye n`uwo mwenda wa 8.504.779 Frw ORINFOR Ltd yishyuzwa, Intumwa ya Leta Umwali Munyentwali Claire uburanira RBA avuga ko Garage FMA nta bimenyetso by`uwo mwenda yishyuza yagaragarije urukiko ngo rubyirengagize, ko no muri uru Rukiko ntabyo yerekana, akaba asanga Urukiko Rukuru rwarashyize mu gaciro, ariko ko adahakana ko ORINFOR Ltd igomba kwishyura amafaranga rwategetse kuko ariyo yemera. [9] Ku birebana n`umwenda wa 1.699.660Frw na 18% ya TVA ajyanye na ``bons de commande`` indwi (7), Me Umwali Munyentwali Claire avuga ko ibisobanuro by`uburanira Garage FMA binyuranye n`ukuri kuko impande zombi, Garage FMA ubwayo na ORINFOR Ltd, ziyemerera umwenda wa 1.494.764 Frw na 18% ya TVA, ko icyo zitemeranya ho ari umubare wa ``bons de commande`` kuko ORINFOR Ltd yemera ko yatanze esheshatu (6) gusa, ikaba itari izi iyo ``bon de commande`` ya 7 ifite nº 205/08 ya 204.895 Frw, kuko ntayo yigeze ikora igaragariza Garage FMA service ikenewe, ko ayiboneye muri uru Rukiko, byongeye kandi ikaba idasomeka; yanzura avuga ko RBA yemera umwenda wa 1.494.764 Frw na 18% ya TVA ujyanye na ``bons de commande`` esheshatu (6) zigaragaza imirimo yasabye Garage FMA gukora, ko rero yemeranya n`Urukiko rwategetse ko ayo mafaranga yishyurwa kuko ariyo afitiwe ibimenyetso. UKO URUKIKO RUBIBONA. [10] Ingingo

ya

9

y`Itegeko

ryerekeye

imiburanishirize

y`imanza mbonezamubano,iz`ubucuruzi, iz`umurimo n`iz`ubutegetsi iteganya ko ``Urega agomba kugaragaza ibimenyetso by`ibyo aregera. Iyo bibuze, uwarezwe aratsinda``. [11] Urukiko rusanga nk`uko uburanira Garage FMA abyivugira, nta masezerano yanditse cyangwa izindi nyandiko zigaragaza imirimo yakozwe, ibyuma byakoreshejwe n`ikiguzi cyabyo cya 8.504.779 Frw ORINFOR Ltd yishyuzwa, ikigaragara akaba ari uko Garage FMA iyishyuza hagendewe ku mikoranire myiza gusa, nta ``bons de commande`` zagaragajwe, urukiko rubanza rukaba rwaravuze ko nta bimenyetso byayo rwagaragarijwe, n`uru Rukiko rukaba ari uko rubibona kuko narwo nta kimenyetso cy`uwo mwenda rwagaragarijwe. [12] Ku birebana n`umwenda wa 1.699.660 Frw ajyanye na ``bons de commande`` indwi (7) na 18% ya TVA, ababuranyi bemeranya kuri ``bons de commande`` 6 gusa, naho ku ya karindwi, RBA yo ivuga ko itayizi iyiboneye mu Rukiko, uretse ko n` impande zombi zemeranya ko ibiyanditseho bidasomeka. [13] N`ubwo iyo ``bon de commande`` ya 7 yishyuzwa yaba ari iy`ukuri, Urukiko rusanga idaherekejwe na ``facture`` igaragaza ibyishyuzwa byakozwe na Garage FMA, ntabwo rero rwayiheraho ngo rwemeze ko yishyurwa mu gihe izindi zo ziherekejwe na ``factures`` zerekana

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ibyo Garage FMA yakoze, bityo amafaranga RBA igomba kwishyura akaba ari ayemejwe n`Urukiko Rukuru kuko ariyo afitiwe ibimenyetso. Kumenya niba indishyi n`inyungu Garage FMA isaba ikwiye kuzihabwa. [14] Uburanira Garage FMA avuga ko Urukiko ntacyo rwavuze ku ndishyi zinyuranye yasabye kandi zose zaratangiwe ibimenyetso. Asobanura ko izo ndishyi zigizwe: a. Inyungu z`ubukererwe zihwanye nuko iyo Garage yishyurwa, ayo mafaranga aba yarakomeje kubyara inyungu; b. Inyungu mbangamira muco zihwanye na 500.000 Frw z`uko Leta iti- shyuye mu gihe kandi bidasanzwe; c. Indishyi z`ikurikiranarubanza no gusiragizwa mu rubanza zingana na 500.000 Frw; d. Igihembo cy`avoka cya 1.000.000 Frw kuri uru rwego; e. Amagarama Garage igomba gusubizwa angana n`ibihumbi 8.000 Frw kuri uru rwego; [15] [Uburanira RBA avuga ko ku bijyanye n`izo ndishyi n’inyungu, muri rusange nta na kimwe Garage FMA ikwiye guhabwa kubera ko idashobora kwitwaza amakosa yayo ngo yake indishyi, ko ndetse n`iz`ubukererwe itazigenerwa kuko ORINFOR Ltd itigeze yanga kwishyura amafaranga yemera yanategetswe, ko ahubwo ubukererwe bwo kwishyura bwatewe na Garage FMA ubwayo yatangaga buri gihe ``facture`` ya 8.504.779 Frw idafitiwe ibimenyetso. UKO URUKIKO RUBIBONA [16] Ku byerekeranye n`inyungu n`indishyi, Urukiko rurasanga Garage FMA ntazo yahabwa. Kuba RBA yaratinze kwishyura byatewe na Garage FMA ubwayo kuko yishyuzaga umwenda idafitiye ibimenyetso. Uko kutabyumvikanaho bituma RBA itinda kwishyura, ikaba rero itabiryozwa kuko byanagaragaye ko ariyo ifite ukuri. [17] Urukiko rusanga kandi n`izindi ndishyi Garage FMA itazigenerwa mu gihe ariyo itsinzwe, bityo ubujurire bwayo bukaba nta shingiro bufite, imikirize y`urubanza rwajuririwe igomba kugumaho. III. ICYEMEZO CY`URUKIKO [18] Rwemeje ko ubujurire bwatanzwe na Garage FMA nta shingiro bufite; [19] Rwemeje ko imikirize y`urubanza Nº RAD 0056/11/HC/KGL rwaciwe n`Urukiko Rukuru rwa Kigali kuwa 22/3/2012 rwajuririwe idahindutse. [20] Rutegetse Garage FMA kwishyura amagarama y`urubanza ibihumbi ijana (100,000 Frw) haherewe ku yo yatanze ijurira.