37HATEGEKIMANA v. IKIGO CY’IMISORO N’AMAHORO

37HATEGEKIMANA v. IKIGO CY’IMISORO N’AMAHORO

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2011-10-18 - Case/document no.: R COM 0174/11/HCC - Collection: Supreme Court

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HATEGEKIMANA v. IKIGO CY’IMISORO N’AMAHORO [Rwanda URUKIKO RUKURU RW’UBUCURUZI– R COM 0174/11/HCC (Gatete J.) 18 Ukwakira 2011] Amategeko y’imisoro – Ubwoko bw’ibikorwa bisoreshwa – Ubwoko bw’ibikorwa bisoreshwa ntabwo ari ibikorwa byihariye usora asanzwe akora mu kazi ke ka buri munsi gusa bishobora kuba ari n’ibindi bitari mu bikorwa bisanzwe. Amategeko y’imisoro – Umusoro ku nyongera agaciro – Gusonerwa gutanga umusoro kubera ubugure – Mu gihe hatabaye guhindura ba nyir'ibintu ntabwo umusoreshwa yasonerwa kabone nubwo ugurisha n’uwaguze bombi baba bariyandikishije mu musoro ku nyongeragaciro –Niba umusoro ku nyongera agaciro watangwa mu gihe mu nyandiko ikosora nta hazabu umusoreshwa yaciwe – Umusoro ku nyongera agaciro uba ugomba gutangwa kuko ntaho biteganyijwe mw’itegeko yuko iyo hataciwe ihazabu mu gihe habayeho inyandiko ikosora utazatangwa– Itegeko nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko nº25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha (art. 27– loi modifiée),ingingo ya 3 – Iteka rya Minisitiri nº 001 ryo kuwa13/01/2003 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro kunyongeragaciro,ingingo ya 15. Incamake y’ikibazo: HATEGEKIMANA MARTIN yagurishije izu ye Quincaillerie Better Ltd, iyi nayo ikaba yariyandikishije muri TVA,bagiye gukoresha ihindura mutungo‘mutation de propriété’, RRA yabwiye HATEGEKIMANA ko agomba kwishyura TVA

kuri icyo kiguzi ingana na frw 45.762.712. Yatakambiye Komiseri Mukuru asobanura yuko atanditse muri TVA nk’umuntu ugurisha amazu,Komiseri Mukuru yemeje yuko agomba kuyitanga hashingiwe ku biteganywa n’ingingo ya 85, 16º y’Itegeko nº 06/2001 rishyiraho umusoro ku nyongeragaciro (TVA). HATEGEKIMANA yaregeye Urukiko Rukuru rw’Ubucuruzi avuga yuko : (i) Igurisha ry’inzu ritakozwe mu buryo bujyanye n’akazi asanzwe akora, anasorera TVA, akaba ariyo mpamvu ku bwe abona uwo musoro utagomba gutangwa (ii) Ashingiye ku ngingo 15 y’Iteka rya Minisitiri nº 001 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro kunyongeragaciro, kubera yuko habaye ‘transfert d’activites ‘ kandi uwaguze nawe akaba yiyandikishije muri TVA,itagomba gutangwa(iii) Kuba ataraciwe amahazabu ateganywa n’itegeko ari ikimenyetso simusiga cy’uko umusoreshwa atagombaga kuriha TVA. Ikigo cy’Imisoro n’Amahoro cyasobanuye ko : (i) hatangirwa umusoro “ibijyanye n’ibicuruzwa cyangwa imirimo(servisi) byakozwe cyangwa byagurishijwe n’usoreshwa wiyandikishije,haba ku buryo busanzwe cyangwa budasanzwe mu bikorwa bye byihariye bibyara inyungu, hatarebwe impamvu cyangwa umusaruro w’ibyo bikorwa”.(ii) Ingingo HATEGEKIMANA ashingiraho ntaho ihuriye n’ikiburanwa muri uru rubanza,(iii) kuba nta hazabu yaciwe, bitavuzeko asonewe gutanga TVA. Incamake y’icyemezo: 1. Mu gihe inzu yagurishijwe ari iy’ubucuruzi ikaba yari ifite uruhare mu bikorwa by’ubucuruzi by’umusoreshwa biba ari ngombwa yuko icyo gikorwa

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gisoreshwa,kuko Itegeko ridashingira umusoro ku bikorwa byihariye usora asanzwe akora mu kazi ke ka buri munsi; bishobora no kuba ari igurisha ritari muri ibyo bikorwa bisanzwe.

2. Mu gihe hatabaye “transfert d’activités” nkuko ingingo ya 15 y’Iteka rya Minisitiri nº 001 ryo kuwa13/01/2003 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro kunyongeragaciro ibiteganya ntabwo umusoreshwa yasonerwa kabone nubwo ugurisha n’uwaguze bombi baba bariyandikishije muri TVA.

3. Mu gihe ntaho biteganijwe mu itegeko yuko iyo hataciwe ihazabu mu gihe habayeho inyandiko ikosora nta musoro kunyongeragaciro utangwa,uba ugomba gutangwa. Ikirego nta shingiro; Amagarama aherereye k’uwareze. Amategeko yashingiweho: Iteka rya Minisitiri nº 001 ryo kuwa13/01/2003 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro kunyongeragaciro,ingingo ya 15. Itegeko nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko nº25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha (art. 27– loi modifiée),ingingo ya 3. Nta manza zashingiweho: Imikirize I. IMITERERE Y’URUBANZA. [1] Hategekimana Martin asanzwe ari umucuruzi wiyandikishije muri TVA,wari utunze inzu ili muri parseli nº 1453 ku Muhima muri District ya Nyarugenge – VK, nyuma ku itariki ya 11/09/2008 aza kuyigurisha Quincaillerie Better Ltd, iyi nayo ikaba yariyandikishije muri TVA. [2] Mu gihe cyo gukora ‘mutation de propriété’, RRA yabwiye Hategekimana ko agomba kwishyura TVA kuri icyo kiguzi ingana na frw 45.762.712, ahita yandikira Komiseri Mukuru asobanura ko atanditse muri TVA nk’umuntu ugurisha amazu. [3] Komiseri Mukuru yamusobanuriye ko agomba gutanga TVA hashingiwe ku biteganywa n’ingingo ya 85, 16º y’Itegeko nº 06/2001 ryo kuwa20/01/2001 rishyiraho umusoro ku nyongeragaciro (TVA). Akaba ariyo mpamvu yaregeye uru Rukiko asaba kurenganurwa. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA. Kuba inzu isoreshwa ntaho ihuriye n’akazi Hategekimana M. asanzwe akora. [4] Me Nsengiyumva Abel ashingira ku ngingo ya 85, 16º y’Itegeko nº06/2001 ryo kuwa 20/01/2001 ryavuzwe haruguru (TVA), agasobanura ko igurisha ry’inzu ritakozwe mu buryo bujyanye n’akazi Hategekimana Martin asanzwe akora, anasorera TVA, akaba ariyo mpamvu ku bwe abona uwo musoro utagomba gutangwa.

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[5] Me Gasana Raoul uhagarariye RRA yiregura avuga ko ingingo ya 85,16º kuko hatangirwa umusoro “ibijyanye n’ibicuruzwa cyangwa imirimo(servisi) byakozwe cyangwa byagurishijwe n’usoreshwa wiyandikishije,haba ku buryo busanzwe cyangwa budasanzwe mu bikorwa bye byihariye bibyara inyungu, hatarebwe impamvu cyangwa umusaruro w’ibyo bikorwa”. [6] Urukiko rusanga ibyo Me Nsengiyumva Abel avuga nta shingiro bifite,kubera ko Itegeko ridashingira umusoro ku bikorwa byihariye usora asanzwe akora mu kazi ke ka buri munsi; bishobora no kuba ari igurisha ritari muri ibyo bikorwa bisanzwe. Ikindi kitakwirengagizwa kandi nuko inzu yagurishijwe ari iy’ubucuruzi, ifite uruhare mu bikorwa by’ubucuruzi bisanzwe bya Hategekimana. Kuba harabayeho ‘tranfert d’activités’ idasoreshwa. [7] Ashingiye na none ku ngingo 15 y’Iteka rya Minisitiri nº 001 ryo kuwa13/01/2003 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro ku nyongeragaciro, Me Nsengiyumva avuga ko kubera ko uwaguze nawe yiyandikishije muri TVA, itagomba gutangwa. [8] Uhagarariye RRA asobanura ko iyo ngingo ashingiraho ntaho ihuriye n’ikiburanwa muri uru rubanza. [9] Urukiko rusanga ingingo y’urega nta shingiro ifite, kuko nubwo ugurisha n’uwaguze bombi baba bariyandikishije muri TVA, ntabwo habayeho“transfert d’activités” iteganywa n’iyo ngingo ku buryo umusoreshwa yasonerwa, kuko na Hategekimana ubwe adahakana ko yakomeje gukora imirimo ye

yose asanzwe akora. Ntabwo yayeguriye uwaguze. Kuba RRA itaraciye amahazabu ateganywa n’ingingo ya 3 y’Itegeko nº74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko nº25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha (art. 27– loi modifiée). [10] Me Nsengiyumva asobanura ko kuba RRA itaraciye amahazabu ateganywa n’ingingo ya 27 y’Itegeko rimaze kuvugwa ari ikimenyetso simusiga cy’uko umusoreshwa atagombaga kuriha TVA. [11] Uhagarariye RRA yiregura avuga ko kuba nta hazabu yaciwe, bitavuzeko asonewe gutanga TVA. [12] Kuri icyo kibazo, Urukiko rusanga ibyo uhagarariye uwareze avuga ntagaciro byahabwa, kubera ko ntaho Itegeko riteganya ko iyo hataciwe ihazabu mu gihe habayeho inyandiko ikosora nta musoro kunyongeragaciro utangwa, usibye ko version y’igifaransa y’ingingo ya 27yavuzwe haruguru yo iteganya ko hashobora kubaho icibwa ry’ihazabu. III. ICYEMEZO CY’URUKIKO. Urukiko Rukuru rw’Ubucuruzi, [13] Rwemeje ko ikirego cya Hategekimana Martin nta shingiro gifite;

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[14] Rukijije ko atsinzwe; [15] Rumutegetse gutanga amagarama y’urubanza ahwanye na frw4.450.