HABIMANA vs IKIGO CY’IMISORO N’AMAHORO (RRA

# HABIMANA vs IKIGO CY’IMISORO N’AMAHORO (RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-09-27 - Case/document no.: RS/REV/RCOM 00001/2024/CA - Collection: Court of Appeal

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HABIMANA vs IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RS/REV/RCOM 00001/2024/CA (Ngagi, P.J., Rutazana na Kamere J.) 27 Nzeli 2024] Itegeko ryerekeye imiburanishirize y’imanza z’ubucuruzi – gusubirishamo urubanza – ingingo nshya Ikimenyetso gishya ni ikimenyetso umuburanyi atamenye cyangwa atashoboraga kubona igihe urubanza asubirishamo ingingo nshya rwaburanishwaga kandi kikaba ari ikimenyetso kimara impaka. Incamake y’ikibazo: Uru rubanza rwatangiye Habimana arega Ikigo cy’imisoro n’amahoro (RRA) mu Rukiko rw’Ubucuruzi asaba ko rumurenganura agakurirwaho umusoro yaciwe ungana na 932.053.752Frw cyangwa Urukiko rwabibona ukundi, rugategeka ko acibwa ibihano byo kutubahiriza ibirebana n’umusoro ku nyongeragaciro, ni nyuma yuko RRA imukoreye isoresha nta nteguza rihutiyeho ivuga ko yakomeje gukora ubucuruzi nyuma yo kwiyandukuza ku rutonde rw’abasora. Habimana avuga ko yajuririye icyo cyemezo kwa Komiseri Mukuru amusubiza ko ubujurire bwe nta shingiro bufite akaba riyo mpamvu yareze. RRA yireguye ivuga ko Habimana atakurirwaho umusoro yaciwe kuko yakomeje gukora ubucuruzi nyuma yo kwiyandukuza ku rutonde rw’abasora. Urukiko mu rubanza RCOM00600/2019/TC rwemeje ko ikirego cya Habimana nta shingiro gifite, ko umusoro yaciwe ugumyeho, kandi ko agomba guha RRA amafaranga y’ikururikiranrubanza n’igihembo cya Avoka. Habimana yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, avuga ko Urukiko rw’Ubucuruzi rutagombaga gushingira ku cyiswe ubuhamya bw’abari bamureze mu Bushinjacyaha kandi bwarasanze barakoranye ubucuruzi na SHIFRORA BUSINESS Ltd maze bugashyingura dosiye, ko kandi hatitawe ku mafaranga yashyirwaga kuri konti n’umugore we bari bayifatanyije, kimwe n’ayashyirwagaho n’abandi bantu batari abacuruzi.RRA ivuga ko ubujurire bwe nta shingiro bufite. Urukiko mu rubanza RCOMA00929/2019/HCC, rwemeza ko ubujurire bwa Habimana Bonaventure nta shingiro bufite, rugumishaho imikirize y’urubanza rwajuririwe. Habimana yajuriye na none mu Rukiko rw’Ubujurire, avuga ko Urukiko rwabane rutagombaga gushingira ku iperereza ryakozwe n’Ubushinjacyaha ku kibazo cyo kumenya niba yarakoze ubucuruzi nyuma yo kwiyandukuza nk’umusoreshwa, kandi ko rwirengagije ikibazo yari yarugaragarije cy’uko mu gihe byagaragara ko yakomeje gukora ubucuruzi atacibwa TVA kuko ntawe yayiciye, ahubwo yacibwa ibihano biteganywa n’Itegeko. Yajuriye anenga kandi ko Urukiko Rukuru rw’Ubucuruzi rwavuze ko atagaragaje amafaranga agomba kubarirwaho umusoro kandi yaragaragaje ko hatabarirwamo ayashyirwaga kuri konti n’umugore we. RRA yireguye kuri izo mpamvu z’ubujurire ivuga ko zose nta shingiro zifite isaba guhabwa amafaranga Urukiko Rukuru rw’Ubucuruzi rutayigeneye, inasaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka kuri uru rwego. RRA yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ishingiye ku kuba Habimana yaratsinzwe hashingiwe ku mpamvu zimwe mu nkiko zabanje, mu rubanza rubanziriza urundi Urukiko rwemeza ko iyo nzitizi nta shingiro ifite. Urukiko rw’Ubujurire mu rubanza RCOMAA00025/2021/CA rwemeje ko ubujurire bwa Habimana nta shingiro bufite, ko Habimana aha RRA amafaranga y’ikurikiranarubanza n’igihembo cya Avoka.

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Nyuma yaho Habimana yasubirishijemo ingingo nshya urubanza RCOMAA00025/2021/CA ashingiye ku bimenyetso bishya. Asaba Urukiko kwemeza ko umusoro yaciwe wakurwaho, ngo kuko ibyo bimenyetso bigaragaza ko ibicuruzwa byose SHIFRORA BUSINESS Ltd yacuruje yamaze kubyishyurira umusoro, ku buryo rutari kumutegeka nawe kuwishyura. RRA yiregura avuga ko ibimenyetso byose Habimana ashingiraho asaba ko urubanza RCOMAA00025/2021/CA rusubirishwamo ingingo nshya atari bishya kandi bitamara impaka, Bityo ko umusoro asaba ko wakurwaho utagomba gukurwaho, kuko yawuciwe mu buryo bukurikije amategeko. Urukiko rwabanje gusuzuma niba inyandiko Habimana yashyikirije Urukiko ari ibimenyetso bishya bimara impaka byatuma urubanza RCOMAA00025/2021/CA rusubirishwamo ingingo nshya, Urukiko mu rubanza RS/REV/RCOM 00001/2024/CA rwemeje ko ikirego cyatanzwe na Habimana cyo gusubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya kitagomba kwakirwa ngo gisuzumwe kuko ibimenyetso yashoboraga kubibona mu gihe urubanza asubirishamo rwaburanishwaga kandi bikaba bitamara impaka bityo bikaba bitujuje ibisabwa n’amategeko. Inshamake y’icyemezo: Ikimenyetso gishya ni ikimenyetso umuburanyi atamenye cyangwa atashoboraga kubona igihe urubanza asubirishamo ingingo nshya rwaburanishwaga kandi kikaba ari ikimenyetso kimara impaka. Bityo, iyo umuburanyi yashoboraga kubona ikimenyetso cyangwa iyo icyo kimenyetso kitatuma umucamanza afata icyemezo gitandukanye nicyo yafashe mu rubanza rusubirishwamo ingingo nshya, ntabwo icyo kimenyetso cyakwitwa gishya. Ikirego cyo gusubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya nticyakiriwe ngo gisuzumwe. Amategeko yashingiweho: Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 170, igika cya mbere, agace ka gatatu. 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 111 Imanza zifashishijwe: Urubanza RS/REV/RCOM 00001/2018/SC, haburana Shema Charles vs I & M BANK RWANDA Plc rwaciwe n’Urukiko rw’ikirenga ku wa 24/07/2020, Urubanza RS/REV/CIV 0002/12/SC, haburana Mulindahabi Fidèle na ATRACO rwaciwe n’Urukiko rw’Ikirenga ku wa 18/01/2019, Urubanza RS/REV/CIV 0001/15/CS, haburana Nyamaswa Ephron na Mukamusoni Astérie rwaciwe n’Urukiko rw’Ikirenga ku wa 21/04/2017, igika cya 22 Urubanza I. IMITERERE Y’URUBANZA [1] Ikigo cy’imisoro n’amahoro (RRA) cyakoreye Habimana Bonaventure isoresha nta nteguza rihutiyeho kimuca umusoro ungana na 932.053.752Frw, kivuga ko yakomeje gukora ubucuruzi nyuma yo kwiyandukuza ku rutonde rw’abasora. Habimana Bonaventure ntiyishimiye icyo cyemezo akijurira kwa Komiseri Mukuru, ku wa 20/02/2019 amusubiza ko ubujurire bwe nta shingiro bufite, ko agomba kwishyura umusoro yaciwe.

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[2] Habimana Bonaventure yaregeye Urukiko rw’Ubucuruzi asaba ko rumurenganura agakurirwaho uwo musoro, ko kandi mu gihe rwabibona ukundi, rwategeka ko acibwa ibihano byo kutubahiriza ibirebana n’umusoro ku nyongeragaciro. Rwanda Revenue Authority (RRA) yireguye ivuga ko Habimana Bonaventure atakurirwaho umusoro yaciwe kuko yakomeje gukora ubucuruzi nyuma yo kwiyandukuza ku rutonde rw’abasora. [3] Mu rubanza RCOM00600/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 17/10/2019, Urukiko rwemeje ko ikirego cya Habimana Bonaventure nta shingiro gifite, ko yakoze imirimo y’ubucuruzi nyuma yo kwiyandukuza ku rutonde rw’abasora, bityo akaba adakuriweho umusoro yaciwe ungana na miliyoni magana cyenda na mirongo itatu n’ebyiri n’ibihumbi mirongo itanu na bitatu na magana arindwi na mirongo itanu n’abiri (932.053.752Frw), kandi ko agomba guha Rwanda Revenue Authority (RRA) 100.000Frw y’ikurikiranarubanza na 500.000Frw y’igihembo cya Avoka. [4] Habimana Bonaventure yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, avuga ko Urukiko rw’Ubucuruzi rutagombaga gushingira ku cyiswe ubuhamya bw’abari bamureze mu Bushinjacyaha kandi bwarasanze barakoranye ubucuruzi na SHIFRORA BUSINESS Ltd maze bugashyingura dosiye, ko kandi hatitawe ku mafaranga yashyirwaga kuri konti n’umugore we bari bayifatanyije, kimwe n’ayashyirwagaho n’abandi bantu batari abacuruzi. Yanajuriye avuga ko yagombaga gucibwa ibihano by’umusoro yaraciwe ari uko yari kuba yariyandikishije. [5] Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA00929/2019/HCC ku wa 12/03/2021, rwemeza ko ubujurire bwa Habimana Bonaventure nta shingiro bufite, rugumishaho imikirize y’urubanza rwari rwajuririwe. [6] Habimana Bonaventure nanone yajuriye mu Rukiko rw’Ubujurire, avuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga gushingira ku iperereza ryakozwe n’Ubushinjacyaha ku kibazo cyo kumenya niba yarakoze ubucuruzi nyuma yo kwiyandukuza nk’umusoreshwa, kandi ko rwirengagije ikibazo yari yarugaragarije cy’uko mu gihe byagaragara ko yakomeje gukora ubucuruzi atacibwa TVA kuko ntawe yayiciye, ahubwo yacibwa ibihano biteganywa n’Itegeko. Anenga kandi kuba Urukiko Rukuru rw’Ubucuruzi rwaravuze ko atagaragaje amafaranga agomba kubarirwaho umusoro kandi yaragaragaje ko hatabarirwamo ayashyirwaga kuri konti n’umugore we. [7] Rwanda Revenue Authority (RRA) yireguye kuri izo mpamvu z’ubujurire ivuga ko zose nta shingiro zifite, ahubwo itanga ubujurire bwuririye ku bwa Habimana Bonaventure isaba guhabwa amafaranga Urukiko Rukuru rw’Ubucuruzi rutayigeneye, inasaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka kuri uru rwego. [8] Rwanda Revenue Authority (RRA) yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ishingiye ku kuba Habimana Bonaventure yaratsinzwe hashingiwe ku mpamvu zimwe mu nkiko zabanje, mu rubanza rubanziriza urundi rwaciwe ku wa 18/03/2022, Urukiko rwemeza ko iyo nzitizi nta shingiro ifite, rwemeza ko iburanisha ry’urubanza rizakomeza ku wa 06/04/2022, uwo munsi ruburanishwa Habimana Bonaventure ahagarariwe na Me Nsengiyumva Abel hamwe na Me Dusenge Vestine, Rwanda Revenue Authority (RRA) ihagarariwe na Me Byiringiro Bajeni. [9] Ku wa 29/04/2022, Urukiko rw’Ubujurire rwakijije urubanza RCOMAA00025/2021/CA, maze rwemeza ko ubujurire bwa Habimana Bonaventure nta shingiro bufite, ko nta gihindutse ku mikirize y’urubanza rwajuririwe, ko Habimana Bonaventure aha Rwanda Revenue Authority (RRA) amafaranga 500.000Frw y’igihembo cya Avoka na 300.000Frw y’ikurikiranarubanza kuri uru rwego, ko ingwate y’amagarama yatanzwe ihwanye n’ibyakozwe ku rubanza. [10] Habimana Bonaventure yasubirishijemo ingingo nshya urubanza RCOMAA00025/2021/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 29/04/2022, ikirego cye cyandikwa kuri

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RS/REV/RCOM00001/2024/CA ashingiye ku bimenyetso byinshi yagaragazga mu myanzuro ye itanga iki kirego no mu nama ntegurarubanza, ariko mu iburanisha yemeranwa n’Urukiko ko ibyo ahisemo gushingiraho kandi avuga ko ari bishya ari ibaruwa yo ku wa 24/10/2016, Munyabarame Cyprien yandikiye RRA n’inyandiko zimenyekanisha imisoro (Declarations) zatanzwe na SHIFRORA zo mu myaka ya 2014-2016. [11] Iburanisha ry’urubanza mu ruhame ryabaye ku wa 18/09/2024, Habimana Bonaventure ahagarariwe na Me Ruhumuriza Innocent, Me Mwima Michel na Me Dusenge Vestine, Rwanda Revenue Authority /RRA ihagarariwe na Me Byiringiro Bajeni, naho SHIFRORA BUSINESS Ltd mu izina ry'umuyobozi wayo Bisangabagabo Stanislas yari ihagarariwe na Me Rutayisire John mbere y’inama ntegurarubanza, yaravuze ko nyuma yo kuganira n’uyu muyobozi wayo basanze iyo sosiyeti itagikenye kugoboka muri uru rubanza nk’uko yari yabyifuje mbere, ikaba itaritabye Urukiko kandi ababuranyi bandi basigaye bavuga ko bemera uko kuva mu rubanza ku bushake kwa SHIFRORA BUSINESS Ltd kuko n’ubundi yari yarugobotsemo ku bushake bwayo. [12] Mu myanzuro no mu miburanire, ababuranira Habimana Bonaventure bavuga ko bashingiye kw’ibaruwa yo ku wa 24/10/2016, Munyabarame Cyprien yandikiye RRA n’inyandiko zimenyekanisha imisoro (Declarations) ya SHIFRORA BUSINESS Ltd zatanzwe n’iyi sosiyeti zo mu myaka ya 2014-2016, basaba Urukiko kuzazishingiraho narwo nk’ibimenyetso bishya, rukemeza ko umusoro Habimana Bonaventure yategetswe kwishyura mu rubanza RCOMAA00025/2021/CA wakurwaho, ngo kuko iyo ruza kuba rubifite mu icibwa ryarwo rutari kuwumuca, ngo kuko bigaragaza ko ibicuruzwa byose SHIFRORA BUSINESS Ltd yacuruje yamaze kubyishyurira umusoro, ku buryo rutari kumutegeka nawe kuwishyura. Asoza asaba indishyi z'akababaro zingana na 20.000.000Frw ndetse n’indishyi z’ikurikiranarubanza n’igihembo cya Avoka. [13] Uburanira Rwanda Revenue Authority/RRA yiregura avuga ko ibimenyetso byose Habimana Bonaventure ashingiraho asaba ko urubanza RCOMAA00025/2021/CA rusubirishwamo ingingo nshya atari bishya kandi bitamara impaka, kuko ngo binyuranye n’ibiteganywa n’ingingo ya 170 y’Itegeko Nº22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ko ahubwo ari ibyo yicuriye (documents produits) nyuma y’uko urubanza rubaye Itegeko, agamije ko yakwemererwa ko urubanza rusubirishwamo, kandi ko ntaho bihuriye n’ikiburanwa. Bityo ko umusoro ungana na 932.053.752Frw Habimana Bonaventure asaba ko wakurwaho utagomba gukurwaho, kuko yawuciwe mu buryo bukurikije amategeko, hashingiwe ku kuba yarakoraga ubucuruzi ntiyubuhirize inshingano ze agahitamo kunyereza imisoro. [14] Naho ku birebana n’indishyi z’akababaro n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Habimana Bonaventure asaba, RRA ibyireguraho ivuga ko nta shingiro bifite kuko atagaragaza igihombo yaba yaramuteye uretse kuvuga indishyi mu magambo gusa, no kuba ari we ukomeje kwishora mu manza, kandi ko kuba RRA yaragaruje umusoro yari yanyereje byari mu nshingano zayo. [15] Hashingiwe ku mpaka ababuranyi bafitanye zimaze kugaragazwa muri make haruguru, Urukiko rurabanza gusuzuma ibirebana n’iyakirwa ry’ikirego cya Habimana Bonaventure hasuzumwa ikibazo cyo kumenya niba ibaruwa yo ku wa 24/10/2016 ya Munyabarame Cyprien n’inyandiko zimenyekanisha imisoro (Declarations) ya SHIFRORA BUSINESS Ltd yo mu myaka ya 2014-2016 ari ibimenyetso bishya kandi kamarampaka byatuma urubanza RCOMAA00025/2021/CA rusubirishwamo ingingo nshya. Mu gihe Urukiko rwasanga ikirego kitagomba kwakirwa, rurasuzuma kandi ikibazo cy’ishingiro ry’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa na Rwanda Revenue Authority (RRA).

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II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA Kumenya niba ibaruwa yo ku wa 24/10/2016 ya MUNYABARAME Cyprien n’inyandiko zimenyekanisha imisoro (Declarations) ya SHIFRORA BUSINESS Ltd yo mu myaka ya 2014-2016 ari ibimenyetso bishya bimara impaka byatuma urubanza RCOMAA 00025/2021/CA rusubirishwamo ingingo nshya [16] Ku birebana n’ibaruwa yo ku wa 24/10/2016 ya Munyabarame Cyprien, ababuranira Habimana Bonaventure bavuga ko nyuma y’uko urubanza RCOMAA00025/2021/CA ruciwe, ku wa 05/05/2024 Habimana Bonaventure yaganiriye na Munyabarame Cyprien akamubwira ko hari ibaruwa yo ku wa 24/10/2016 yigeze kwandikira RRA ayisaba ko abacuruzi bo mu Karere ka Nyarugenge barenganurwa ku musoro baciwe ku bicuruzwa baranguraga muri Company ya SHIFRORA BUSINESS Ltd. no mu zindi Company zinyuranye, yasanze iyo baruwa yamurenganura kuko yaciwe umusoro hashingiwe ku bucuruzi bwa SHIFRORA BUSINESS Ltd no kuba abacuruzi batanze ubuhamya mu rubanza rusubirishwamo ingingo nshya bavuga ko baguze na Habimana Bonaventure Urukiko rukabushingiraho rumuca umusoro, kandi bari mu bavugwa muri iyi baruwa yanditswe na Munyabarame Cyprien avuga ko baguze na SHIFRORA BUSINESS Ltd. Asobanura ko muri abo batangabuhamya harimo uwitwa Akimana Jeannette uhagarariye Company yitwa HONEST BUSINESS Limited, bityo ko iyo iyo baruwa iza kuboneka mu gihe cyo guca urubanza rusubirishwamo Habimana Bonaventure atari gucibwa umusoro ku bicuruzwa yitiriwe ko yabaranguje kandi barabiranguye kuri SHIFRORA BUSINESS Ltd. [17] Ku birebana n’inyandiko zimenyekanisha imisoro (Declarations) zatanzwe na SHIFRORA BUSINESS Ltd zo kuva 2014-2016, ababuranira Habimana Bonaventure bavuga ko izi nyandiko zigaragaza ko ibicuruzwa byose SHIFRORA BUSINESS Ltd yacuruje ari yo yabikoreraga imenyekanishamusoro ikanishyura umusoro, ko iyo Urukiko ruca urubanza rusubirishwamo ingingo nshya ruzifite rutari kumuca umusoro kuko rwari kubona ko wamaze kwishyurwa na SHIFRORA BUSINESS Ltd. [18] Me Byiringiro Bajeni uhagarariye Rwanda Revenue Authority yiregura avuga ko ibyo Habimana Bonaventure avuga ko ikirego cye gisaba gusubirishamo urubanza ingingo nshya kigomba kwakirwa kikanahabwa ishingiro, ngo kuko hari ibimenyetso bishya byabonetse nyuma y’uko urubanza ruciwe muri rusange nta shingiro byahabwa, hashingiwe ku ngingo ya 170, 3° 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 impamvu zituma urubanza rushobora gusubirishwamo ingingo nshya1. [19] Avuga ko iyo witegereje ibimenyetso byose Habimana Bonaventure ashingiraho asaba gusubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya, usanga yarabishakishije nyuma y’uko urwo rubanza rubaye itegeko, agamije kuzarusubirishamo ingingo nshya, kandi icyo umushingamategeko yashatse kuvuga ari ikimenyetso cyariho mu gihe cy’iburanisha ariko umuburanyi akaba atarashoboraga kumenya ko gihari. Ikindi kandi ngo ni uko igika cya 4 cy’ingingo ya 170 yavuzwe haruguru gisobanura ko ikimenyetso gishya kiba kigomba kuvuguruza ibyakoreshejwe mu rubanza, ariko ibimenyetso Habimana Bonaventure ashingiraho bikaba bidashobora kuvuguruza ibyagendeweho mu rubanza RCOMAA00025/2021/CA rusabirwa gusubirishwamo ingingo nshya. Bityo kuba ibimenyetso Habimana Bonaventure ashingiraho asubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya atari bishya bikaba bigomba

1 Iyo ngingo ya 170 iteganya ibi bikurikira : “Urubanza rushobora gusubirishwamo ingingo nshya kubera imwe mu mpamvu zikurikira : (…) 3° iyo, kuva aho urubanza ruciriwe, habonetse ikimenyetso gishya kimara impaka kigaragaza neza akarengane katewe n’urubanza rusabirwa gusubirwamo”.

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gutuma ikirego cye kitemerwa ngo cyakirwe hashingiwe ku ngingo ya 170 y’Itegeko ryavuzwe haruguru. [20] By’umwihariko ku bijyanye n’ibaruwa yo ku wa 24/10/2016, Habimana Bonaventure ashingiraho asaba gusubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya, uburanira RRA avuga ko itahabwa agaciro, ngo kuko igaragaza amakosa yakozwe na Sosiyete yitwa SHIFRORA BUSINESS Ltd mu bucuruzi bwayo, kandi ko ibiyikubiyemo ntaho bihurira n’umusoro HABIMANA Bonaventure yaciwe, ndetse ko muri iyo baruwa havugwamo Companies ebyiri (2) : iyitwa VITE BUSINESS Ltd n’iyitwa ELVA Ltd. [21] Ku birebana n’inyandiko zimenyekanisha imisoro za SHIFRORA BUSINESS Ltd, Habimana Bonaventure ashingiraho, uburanira RRA avuga ko nazo atari ikimenyetso gishya, ngo kuko ari iz’iyo sosiyete idafitanye isano na we. UKO URUKIKO RUBIBONA [22] Ingingo ya 170, igika cya mbere, agace ka gatatu, 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 : “Urubanza rushobora gusubirwamo ingingo nshya iyo, kuva aho urubanza ruciriwe, habonetse ikimenyetso gishya kimara impaka kigaragaza neza akarengane katewe n’urubanza rusabirwa gusubirwamo.” [23] Mu gika cya kabiri cy’ingingo imaze kuvugwa haruguru, isobanura ko ikimenyetso gishya ari ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga. Mu gika cya gatatu ikavuga ko ikimenyetso n’iyo ari gishya gihabwa agaciro gusa iyo gishobora kuvuguruza ibyari byashingiweho mu ica ry’urubanza rusabirwa gusubirishwamo ingingo nshya. [24] Mu rubanza RS/REV/RCOM 00001/2018/SC rwaciwe n’Urukiko rw’ikirenga ku wa 24/07/2020, haburana Shema Charles na I & M BANK RWANDA Plc, urwo Rukiko rwasobanuye ko uburanisha ikimenyetso gishya, agomba kugaragariza Urukiko ko atigeze amenya ko gihari, cyangwa ko yari azi ko gihari ariko akaba atarashoboraga kukigeraho igihe yaburanaga. [25] Na none, mu rubanza RS/REV/CIV 0002/12/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 18/01/2019, haburana Mulindahabi Fidèle na ATRACO, urwo Rukiko rwasobanuye ko ikimenyetso gishya kigomba kuba ari kamarampaka ; ni ukuvuga ko cyashoboraga gutuma umucamanza afata icyemezo gitandukanye n’icyo yafashe. [26] Nk’uko byagaragajwe haruguru, ibimenyetso bishya Habimana Bonaventure ashingiraho asubirishamo urubanza ingingo nshya ni ibaruwa yo ku wa 24/10/2016, Munyabarame Cyprien yandikiye RRA avuga ko yamenye nyuma y’icibwa ry’urubanza ari uko aganiriye n’uwo Munyabarame Cyprien ku wa 05/05/2024, hamwe n’inyandiko zimenyekanisha imisoro (Declarations) irebana n’imyaka ya 2014-2016 zatanzwe na SHIFRORA BUSINESS Ltd. Mu mwanzuro no mu miburanire bye avuga ko yarenganyijwe acibwa umusoro nk’umucuruzi kandi yari atakiri umucuruzi, ko sosiyeti SHIFRORA BUSINESS Ltd ihagararirwa n’umuvandimwe we ari yo yacuruzaa ikaranguza ibicuruzwa byayo ku bandi bacuruzi banyuranye, ariko akaba ari we wakirira ubwishyu muri konti iri mu mazina ye bwite muri Bank of Africa kuko SHIFRORA BUSINESS Ltd nta konti yagiraga, ko ikimenyetso cy’ibaruwa yo ku wa 24/10/2016 kigamije kugaragaza ko abacuruzi yitiriwe ko bamuranguyeho ibicuruzwa babiranguraga kuri SHIFRORA BUSINESS Ltd, naho ikimenyetso cy’inyandiko zimenyekanisha imisoro ya SHIFRORA BUSINESS Ltd kikazagaragaza ko ku myaka ya 2014-2016 yaciriwe umusoro imenyekanisha ry’imisoro ryakozwe

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na SHIFRORA BUSINESS Ltd yari yanditswe nk’umucuruzi, ko atari we Urukiko rwagombaga guca uwo musoro kandi we yari yaramaze kwiyandukuzaho ubucuruzi atakiri umucuruzi. [27] Urukiko rurasanga ibaruwa yo ku wa 24/10/2016, Munyabarame Cyprien yandikiye RRA, hamwe n’inyandiko zimenyekanisha imisoro (Declarations) irebana n’imyaka ya 2014- 2016 zatanzwe na SHIFRORA BUSINESS Ltd, atari ibimenyetso bishya, bivugwa n’itegeko kuko ikimenyetso gishya ari ikimenyetso kitashoboraga kuboneka igihe urubanza rwaburanishwaga ariko cyari ngombwa muri urwo rubanza. Kuba rero iyi baruwa ya Munyabarame Cyprien n’izi nyandiko zimenyekanisha umusoro Habimana Bonaventure yarabishatse nyuma y’icibwa ry’urubanza, nyamara n’igihe urubanza rwaburanishwaga byarashoboraga kuboneka kuko byari bisanzwe biriho kandi akaba atavuga ko Munyabarame Cyprien na SHIFRORA BUSINESS Ltd babimuhaye batashoboraga kuboneka icyo gihe, cyangwa ngo agaragarize Urukiko ko bitashobokaga ko amenya ko hariho inyandiko zitandukanye zigaragaza ibijyanye n’ubucuruzi bwa SHIFRORA BUSINESS Ltd mu gihe yaburanaga urubanza rusubirishwamo ingingo nshya; kuba rero yarashoboraga kwifashisha izo nyandiko na mbere hose azikuye ku bazimuhaye, ariko akaba atarabikoze, cyane cyane ko anivugira ko ari we wakiraga ku buryo buhoraho ubwishyu bw’ibicuruzwa bya SHIFRORA BUSINESS Ltd, ntabwo izo nyandiko yatanze nyuma y’aho urubanza rubereye itegeko zishobora gukoreshwa nk’ibimenyetso byatuma urubanza rusubirishwamo ingingo nshya. Ibi ni nako byemejwe mu rubanza RS/REV/CIV 0001/15/CS rwaciwe n’Urukikorw’Ikirenga ku wa 21/04/2017, haburana Nyamaswa Ephron na Mukamusoni Astérie, aho urwo Rukiko rwasobanuye ko ikimenyetso cyashoboraga kwifashishwa urubanza rutaraba itegeko kidashobora gukoreshwa nk’ikimenyetso cyatuma urubanza rusubirishwamo ingingo nshya, ko umuburanyi uzi ko hari inyandiko cyangwa ikindi kimenyetso cyamufasha mu rubanza, agomba kwihutira kukigeza ku rukiko nta kuzuyaza, ko iyo atabyitayeho urubanza rukagera aho rusozwa, ari we wirengera amakosa ye2. [28] Urukiko rurasanga kandi uretse no kuba Habimana Bonaventure yarashoboraga gutanga inyandiko yita ibimenyetso bishya mu rubanza rusabirwa gusubirwamo mu gihe rwaburanishwaga, ariko n’izo nyandiko ubwazo ntabwo ari ibimenyetso bimara impaka bigaragaza nta shiti ko Habimana Bonaventure atakoze ubucuruzi kandi yariyandukuje nk’umucuruzi usabwa gusora, mu gihe nk’uko nawe abyiyemerera yakiraga mu buryo buhoraho ubwishyu bw’ibicuruzwa ariko ny’ukubigurisha ugaragazwa mu mpapuro ari sosiyeti itandukanye nawe yitwa SHIFRORA BUSINESS Ltd, uku gukora ubucuruzi kandi atemera kwigaragaza nk’umucuruzi bikaba ari byo byamukururiye igenzura n’isoresha yakorewe na Rwanda Revenue Authority bikamuviramo gucibwa umusoro wemejwe n’Urukiko mu rubanza asubirishamo ingingo nshya. [29] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ikirego cyatanzwe na Habimana Bonaventure cyo gusubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya kitagomba kwakirwa ngo gisuzumwe kuko kitujuje ibisabwa n’amategeko ; bityo urubanza rusabirwa gusubirishwamo ingingo nshya rugumyeho. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [30] Me Byiringiro Bajeni uhagarariye Rwanda Revenue Authority/RRA, asaba Urukiko rw’Ubujurire gutegeka Habimana Bonaventure guha Rwanda Revenue Authority/Rra indishyi zingana na 5.000.000Frw, zikubiyemo 3.500.000Frw y’igihembo cya Avoka, na 1.500.000Frw y’ibigenda ku rubanza, kubera kuyishora mu manza bigatuma igira ibyo itakaza, birimo kwiyambaza umunyamategeko uyiburanira, amafaranga asohoka mu Isanduku ya Leta arimo ikiguzi cya Internet,

2 Reba igika cya 22 cy’urubanza Nº RS/REV/CIV 0001/15/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 21/04/2017, haburana Nyamaswa Ephron na Mukamusoni Astérie.

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impapuro zikoreshwa, amafaranga yishyurwa imodoka iba yatwaye Avoka ku Rukiko no gushaka ibimenyetso biyifasha mu rubanza. [31] Ababuranira Habimana Bonaventure bavuga ko indishyi Rwanda Revenue Authority/RRA isaba nta shingiro zifite, ngo kuko mu gutanga ikirego yashingiye ku bimenyetso n’amategeko, ko ibyo ivuga ari uburyo bwayo bwo kwiregura budakwiye guhabwa ishingiro, na cyane ko itagaragaza aho izishingira ngo kuko nk’ikigo cya Leta kizi neza ko afite uburenganzira bw’ibanze bwa muntu, kandi ko amategeko amwemerera kubukurikirana ku buryo atabutangira indishyi. UKO URUKIKO RUBIBONA [32] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira : “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [33] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ikurikiranarubanza Rwanda Revenue Authority isaba afite ishingiro, kuko hari ibyo yatakaje ikurikirana inaburana uru rubanza, ariko rusanga ayo isaba ari menshi harebwe ibyakozwe ku rubanza, mu bushishozi bw’Urukiko ruyigeneye 500.000Frw y’igihembo cya Avoka na 200.000Frw y’ikurikiranarubanza, agomba gutangwa na Habimana Bonaventure. III. ICYEMEZO CY’URUKIKO [34] Rwemeje ko ikirego cyo gusubirishamo urubanza RCOMAA00025/2021/CA ingingo nshya cyatanzwe na Habimana Bonaventure kitakiriwe ngo gisuzumwe, kuko cyatanzwe mu buryo budakurikije amategeko ; [35] Rutegetse Habimana Bonaventure kwishyura Rwanda Revenue Authority amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000Frw) y’ikurikiranarubanza, kuri uru rwego ; [36] Ruvuze ko ingwate y’amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.