9 Ikigo cy’Igihugu cy’Imisoro n’Amahoro v. Munyaneza

# 9 Ikigo cy’Igihugu cy’Imisoro n’Amahoro v. Munyaneza

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2011-07-29 - Case/document no.: RCOMA 0047/10/CS - Collection: Supreme Court

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Ikigo cy’Igihugu cy’Imisoro n’Amahoro v. Munyaneza [Rwanda URUKIKO RW’IKIRENGA – 2O11SC – RCOMA 0047/10/CS ( Nyirinkwaya , P.J., Kanyange na Mukandamage , J.)29Nyakanga2011] Amategeko y’imisoro– Imitunganyirize y’isoresha – Igenzura ry’Umusoro – Iyo Igenzura risanze umusoreshwa yarakoresheje inyemezabuguzi zitari iz’ukuri – Ubujurire bw’umusoreshwa utishimiye icyemezo cy’abagenzuzi – Niba Urukiko rwaraciye urubanza kubyo rwaregewe–Niba icyaha cyitwa icy’inyandiko mpimbano gifite ikindi gisobanuro mu rurimi rw’icyongereza– Niba Icyaha cyitwa “icy’inyandiko mpimbano” mu rurimi rw’ikinyarwanda ntaho gitaniye n’icyaha cya “false or incorrect declaration” mu rurimi rw’icyongereza kivugwa mu ngingo ya 203 ya East African Community Customs Management Act – East African Community Customs Management Act, Art 203. Incamake y’ikibazo: Uwajuriye yakoreye igenzura ry’umusoro uregwa mu mwaka wa 2009, asanga yarakoresheje inyemezabuguzi zitari iz’ukuri, yahise amumenyesha amafaranga agomba kwishyura, nawe ntiyishimiye icyo icyemezo akijuririra kwa komiseri wa za gasutamo, hemezwa ko agomba kwishyura 921.490.807 frw, muri ayo mafaranga hakaba hakubiyemo 480.609.416 frw y’imisoro yatubijwe (duties and taxes evaded) na 440.881.390 frw y’ihazabu (fines). Uregwa yaregeye Urukiko Rukuru rw’Ubucuruzi asaba ikurwaho ry’ uwo musoro, rwemeje ko atagomba kuwishyura usibye icyaha ashinjwa cyo gukoresha inyemezabuguzi z’impimbano nacyo agihamijwe n’inkiko zisanzwe ziburanisha imanza z’inshinjabyaha. Rukaba rwarashingiye ahanini ku ngingo ya 219 (b) ya East African Community Customs Management Act ivuga ko Komiseri wa za Gasutamo adashobora gutegeka ko umusoreshwa ahanwa iyo atemera icyaha ashinjwa. Uwajuriye yajuririye kino cyemezo mu Rukiko rw’Ikirenga asobanura yuko ubujurire bwe bushingiye ku mpamvu ebyiri (1) kuba umucamanza wa mbere yaraciye urubanza ku cyaha cy’inyandiko mpimbano ataregewe (2) kuba yaremeje ko nta bubasha Komiseri wa za Gasutamo afite bwo guca ibihano umusoreshwa utemera icyaha, yirengagije ko ingingo ya 135 ya East African Community Customs Management Act imuha ububasha bwo kwishyuza umuntu wasoze amafaranga make no kumuca ibihano bitabaye ngombwa kumukurikiranaho icyaha. Incamake y’icyemezo: 1.Urukiko rubanza ntabwo rwarenze imbibi z’icyaburanwaga kuko Icyaha cyitwa “icy’inyandiko mpimbano” mu rurimi rw’ikinyarwanda ntaho gitaniye n’icyaha cya “false or incorrect declaration” mu rurimi rw’icyongereza kivugwa mu ngingo ya 203 ya East African Community Customs Management Act. 2. Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro ntabwo gifite ububasha bwo kwishyuza umusoreshwa, imisoro, amahoro n’ihazabu gishingiye ku cyaha atemera cyo gukoresha inyandiko zitari iz’ukuri agamije gutubya agaciro kabarirwaho umusoro, keretse nkiko zisanzwe ziburanisha imanza z’inshinjabyaha zimuhamije icyo cyaha. Ubujurire nta shingiro bufite; Urubanza rwajuririwe ntiruhindutse;

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Amagarama aherereye Mw’isanduku ya Leta. Amategeko yashingiweho: East African Community Customs Management Act, Art 203. Imanza zashingiweho: Imikirize I. IMITERERE Y’URUBANZA [1] Munyaneza Evariste yakorewe igenzura mu mwaka wa 2009 n’abakozi ba Gasutamo, basanga yarakoresheje inyemezabuguzi zitari iz’ukuri ( false or incorrect documents) agamije gutubya agaciro kabarirwaho umusoro, bamumenyesha amafaranga agomba kwishyura, ajuririra Komiseri wa za Gasutamo nawe nyuma yo gusubiramo imibare amumenyesha ko agomba kwishyura 921.490.807 frw, muri ayo mafaranga hakaba hakubiyemo 480.609.416 frw y’imisoro yatubijwe (duties and taxes evaded) na 440.881.390 frw y’ihazabu (fines). [2] Munyaneza yaregeye Urukiko Rukuru rw’Ubucuruzi arusaba gukuraho uwo musoro, rwemeza ko atagomba kuwishyura keretse icyaha ashinjwa cyo gukoresha inyemezabuguzi z’impimbano agamije gutubya agaciro kabarirwaho umusoro agihamijwe n’inkiko zisanzwe ziburanisha imanza z’inshinjabyaha. Icyo cyemezo umucamanza yagishingiye ahanini ku ngingo ya 219 (b) ya East African Community Customs Management Act ivuga ko Komiseri wa za Gasutamo adashobora gutegeka ko umusoreshwa ahanwa iyo atemera icyaha ashinjwa. [3] Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro cyajuriye mu Rukiko rw’Ikirenga, urubanza ruburanishwa mu ruhame kuwa 28/06/2011, ababuranyi bose bitabye, Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro gihagarariwe na Me Tugirumuremyi Raphaël hamwe na Me Kayitare Paul, Munyaneza Evariste ahagarariwe na Me Nsengiyumva Abel. [4] Mu iburanisha ababuranira Ikigo cy’Igihugu cy’Imisoro n’Amahoro basobanuye ko ubujurire bw’Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro bushingiye ku mpamvu ebyiri : kuba umucamanza wa mbere yaraciye urubanza ku cyaha cy’inyandiko mpimbano ataregewe no kuba yaremeje ko nta bubasha Komiseri wa za Gasutamo afite bwo guca ibihano umusoreshwa utemera icyaha, yirengagije ko ingingo ya 135 ya East African Community Customs Management Act imuha ububasha bwo kwishyuza umuntu wasoze amafaranga make no kumuca ibihano hatagombye kumukurikiranaho icyaha. II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO a) Kumenya niba Urukiko rwaraciye urubanza kubyo rwaregewe.

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[5] Ababuranira Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro bavuga ko Urukiko rubanza aho gusuzuma umusoro n’amahoro Munyaneza agomba kwishyura rwibanze ku cyaha cy’inyandiko mpimbano batazi aho rwakivanye kuko mu nyandiko-mvugo y’igenzura bamukoreye no mu ibaruwa Komiseri wa za Gasutamo yamwandikiye bamumenyeshaga ko yakoze imenyekanisha rikosheje (incorrect declaration), akaba asabwe kurikosora agasora neza nk’uko amategeko abiteganya. [6] Me Nsengiyumva Abel uburanira Munyaneza avuga ko Urukiko rubanza rutarenze kubyo rwaregewe kuko Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro aricyo cyivugiye ko uwo yunganira yakoze imenyekanisha rishingiye ku nyandiko mpimbano, icyaha giteganywa n’ingingo ya 203 (b) ya East African Community Customs Management Act. [7] Urukiko rurasanga Urukiko rubanza rutararenze imbibi z’icyaburanwaga kuko bigaragara mu nyandiko y’imikirize y’urubanza ko icyaha yita icy’inyandiko mpimbano mu rurimi rw’ikinyarwanda ntaho gitaniye n’icyaha cya « false or incorrect déclaration » mu rurimi rw’icyongereza kivugwa mu ngingo ya 203 ya East African Community Customs Management Act Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro giheraho gica Munyaneza imisoro, amahoro n’ibihano asaba gukurirwaho. b) Kumenya niba Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro gifite ububasha bwo kwishyuza Munyaneza umusoro, amahoro n’ihazabu bitabaye ngombwa kumukurikiranaho icyaha. [8] Ababuranira Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro bavuga ko Urukiko rubanza rutahaye agaciro ibiteganywa n’ingingo ya 135 ya East African Community Customs Management Act isobanura ko iyo umuntu yasoze amafaranga make ugereranyije n’ayo yagombaga gusora asabwa gusora neza nk’uko yagombaga kubikora mbere, akaba ashobora gucibwa ibihano igihe atinze gusora neza yabimenyeshejwe hatagombye kubanza kumukurikiranaho icyaha. [9] Bavuga kandi ko Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro kidakurikiranyeho Munyaneza icyaha kuko inshingano yacyo nyamukuru ari ukwishyuza imisoro n’amahoro, atari ugukurikirana icyaha gishobora gukurikiranwa cyangwa ntigikurikiranwe nk’uko biteganywa n’ingingo ya 228 ya East African Community Customs Management Act, bakaba basanga amafaranga y’ihazabu Munyaneza yaciwe yavanywaho niba yishyuye umusoro n’amahoro kuko nta mpamvu yo kumuca ihazabu ituruka ku cyaha adakurikiranyweho. [10] Me Nsengiyumva Abel uburanira Munyaneza avuga ko ingingo ya 135 ya East African Community Customs Management Act itakoreshwa kuko irebana n’igihe umusoreshwa yasoze amafaranga make ugereranyije n’ayo yagombaga gusora cyangwa igihe yashubijwe amafaranga aruta ayo yagombaga gusubizwa iyo habanje kubaho imenyekanisha ry’agateganyo (provisional entry) nk’uko biteganywa n’ingingo ya 38 y’iryo tegeko, umusoreshwa agategekwa gutanga ingwate (deposit) yiyongera ku musoro w’agateganyo aba yatanze (in addition to the amount estimated as the duty for the purpose of making such provisional entry). [11] Urukiko rurasanga ingingo ya 228 ya East African Community Customs Management Act itashingirwaho hemezwa ko Komiseri wa za Gasutamo afite ububasha bwo kwishyuza

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Munyaneza imisoro n’ amahoro bitabaye ngombwa kumukurikiranaho icyaha kuko ireba gusa ufite ububasha bwo gukurikirana icyaha mu rukiko (the power of officer to prosecute), nta na hamwe ivuga ku bubasha Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro bwaba bufite bwo guhitamo uburyo bwo kwishyuza umusoreshwa utemera icyaha akekwaho cyo gukoresha inyandiko zitari iz’ukuri. [12] Urukiko rurasanga ingingo ya 135 ya East African Community Customs Management Act nayo itashingirwaho hemezwa ko Komiseri wa za Gasutamo afite ububasha bwo kwishyuza Munyaneza bitabaye ngombwa kumukurikiranaho icyaha kuko ireba amafaranga umusoreshwa yishyuzwa iyo hari ikinyuranyo hagati y’amafaranga yagombaga kwishyura n’ayo yishyuye, cyangwa hagati yayo yagombaga gusubizwa n’ayo yasubijwe, bikaba atari ko bimeze muri uru rubanza rurebana n’imisoro n’ihazabu bishingiye ku cyaha cyo gukoresha inyandiko zitari iz’ukuri, giteganywa n’ingingo ya 203 (b) ya East African Community Customs Management Act, kigahanishwa ingingo ya 203 in fine iteganya igihano cy’igifungo kitarenze imyaka itatu cyangwa ihazabu itarenga 10.000 USD. [13] Ingingo ya 219 ya East African Community Customs Management Act, mu gika cyayo cya mbere, iteganya ko mu gihe Komiseri wa za Gasutamo afite ibimenyetso by’uko umusoreshwa yakoze icyaha giteganywa n’iryo tegeko ashobora kurangiza ikibazo mu bwumvikane, umusoreshwa agategekwa amafaranga agomba kwishyura, mu gika cya kabiri igateganya ko ubwo bubasha abukoresha gusa iyo umusoreshwa yemeye icyaha ashinjwa akabikora mu buryo bwateganyijwe (prescribed form), naho ingingo ya 220 y’iryo tegeko rya East African Community Customs Management igateganya ko ikurikiranacyaha rikorwa imbere y’urukiko rufite ububasha bwo guhamya umuntu icyaha akurikiranyweho no gutanga ibihano biteganyijwe ( …a prosecution for an offence under this Act may be heard and determined before a subordinate court; and where a such court hears and determines the prosecution, it shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under this Act on a person convicted of the offense). [14] Urukiko rw’Ikirenga rurasanga rero hashingiwe kuri izo ngingo, nta bubasha Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro gifite bwo kwishyuza Munyaneza imisoro, amahoro n’ihazabu bishingiye ku cyaha atemera cyo gukoresha inyandiko zitari iz’ukuri agamije gutubya agaciro kabarirwaho umusoro keretse, nk’uko byemejwe n’umucamanza wa mbere, icyaha agihamijwe n’inkiko zisanzwe ziburanisha imanza z’inshinjabyaha. III. ICYEMEZO CY’URUKIKO [15] Rwemeje ko ubujurire bw’Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro nta shingiro bufite. [16] Rwemeje ko urubanza RCOM 0012/10/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rudahindutse. [17] Rutegetse ko amagarama y’urubanza aherera ku isanduku ya Leta.