1RRA V Alpha palace( Kinya)

# 1RRA V Alpha palace( Kinya)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-01-24 - Case/document no.: RCOMA 0011/11/CS - Collection: Supreme Court

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Ikigo cy’Igihugu gishinzwe kwinjiza Imisoro n’Amahoro mu Rwanda v. Alpha Palace [Rwanda URUKIKO RW’IKIRENGA – 2O14SC – RCOMA 0011/11/CS (Mutashya, P.J., Rugabirwa na Hitiyaremye, J.) 24 Mutarama 2014] Amategeko y’imisoro– Imitunganyirize y’isoresha – Uburenganzira bwo gusoresha nta nteguza –Ishingiro ry’ibimenyetso byabonetse mu buryo bunyuranije n’amategeko–kongera kubara umusoro bundi bushya –Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, Ingingo ya 23, 25, 28. Amategeko y’imisoro – Igihembo cya Avoka – Niba Nta mafaranga yo gukururwa mu manza agenwa n’Urukiko mu bujurire mu gihe ntacyo byangirije uwarezwe. Incamake y’ikibazo: Uwajuriye yarezwe mu Rukiko Rukuru rw’Ubucuruzi n’Uregwa, kuba yaramuciye umusoro ungana na 270 207 250 rwf mu buryo budakurikije amategeko, asaba ko ukurwaho, akanahabwa n’ indishyi zihwanye nibyo yatakaje mu gukurikirana urubanza Urukiko Rukuru rw’Ubucuruzi rwemeje ko isoresha nta nteguza ryakorewe Uregwa, ku musoro ungana na 270 207 250 rwf w’imyaka ya 2004, 2005 na 2006 rikuweho kuko ryakozwe mu nzira zidakurikije amategeko, runategeka Urega guha Uregwa indishyi zingana na miliyoni imwe (1 000 000 Rwf) akubiyemo ikurikiranarubanza n’igihembo cya avoka. Uwajuriye yajuririye Urukiko rw’Ikirenga avuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko isaka ryakozwe ritakurikije amategeko nyamara Urega asanga ryarakozwe mu buryo bukurikije amategeko no kuba Urukiko rwaratanze indishyi zitagira aho zishingiye. Incamake y’icyemezo: 1.Ubuyobozi bw’imisoro bufite uburenganzira bwo gusoresha nta nteguza mu gihe hari ibimenyetso simusiga by’inyereza ry’umusoro ,byabonetse mu buryo bukurikije amategeko, 2.Isoresha nta nteguza Uregwa yakorewe rigomba kuvaho kuko ryakozwe hashingiwe ku bimenyetso byabonetse mu buryo bunyuranyije n‘amategeko hanyuma,umusoro w‘imyaka ya 2004, 2005 na 2006 ukongera kubarwa hakurikijwe amategeko agenga imitunganyirize y’isoresha. Nkuko byagaragaye mu rubanza nº RCOMA 0014/11/CS, RRA v Kamanzi 3.Kwaka indishyi hashingiwe k’ubujurire bw’urega nta nshingiro bifite mugihe uzaka aterekana icyo byamwangirije kubera ko ari uburenganzira uwajuriye yemererwa n’amategeko mu gihe amategeko atabiteganya ukundi. Iyo Ubujurire bw’urega bwatumye , uregwa ashaka umwunganira mu mategeko,akamugenera igihembo,urukiko ruyamusubiza rushingiye ku bushishozi bwarwo. Ubujurire bufite ishingiro kuri bimwe; Isoresha nta nteguza rivanyweho; Icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kirahindutse Amagarama aherereye k’Uwajuriye.

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Amategeko yashingiweho: Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo 23,25,28 Imanza zashingiweho: RCOMA 0014/11/CS, RRA v Kamanzi rwasomwe ku wa 12/10/2012, Imikirize I. IMITERERE Y’URUBANZA MURI MAKE [1] Alpha Palace Hotel SARL yakorewe igenzura ry’ibitabo by’ibaruramari hagamijwe kureba niba hatarabayeho inyerezwa ry’umusoro w’imyaka ya 2004, 2005 na 2006 hakurikijwe imenyeshamusoro ALPHA Palace Hotel yatanze. Igenzura ryakozwe hifashishijwe isaka ryakorewe mu mazu ALPHA Palace Hotel ikoreramo ku matariki ya 24/5/2007 n’iya 8/6/2007 hatwarwa ibitabo by’ibaruramari kugira ngo bisuzumwe, RRA ivuga ko mu gukora igenzura ry’umusoro w’iyo myaka yasanze harabayeho kunyereza umusoro ungana na 1 687 206 577 rwf, ibi byatumye ALPHA Palace Hotel icibwa uyu umusoro hakoreshweje uburyo bw’isoresha nta nteguza ryamenyeshejwe Alpha Palace Hotel ku wa 05/03/2009. [2] ALPHA PALACE HOTEL ntiyishimiye iki cyemezo ikijurira kwa Komiseri Mukuru wa RRA ivuga ko uburyo uyu musoro waciwemo butakurikije amategeko ko ugomba kuvanwaho, ko kandi uramutse waranaciwe mu buryo bukurikije amategeko uburyo wabazwemo butaba ari bwo. Nyuma yo gukora igenzura ku bujurire bwa Alpha Palace Hotel no gusuzuma ibisobanuro byayo, Komiseri Mukuru yemeje ko uwo musoro ugomba kugabanuka ugashyirwa ku mafaranga 305 210 010 rwf. [3] Uyu musoro nawo ALPHA PALACE HOTEL ntiyawishimiye yongera kuwujurira ivuga ko uretse no kuba waraciwe mu buryo butemewe n’amategeko n’uburyo ubarwamo atari bwo kubera ko habariwemo amafaranga y’uwitwa ISHIMWE kandi uyu akaba ari umwana muto udasora, ko kandi ALPHA PALACE HOTEL itamuhagarariye. Ku wa 25/08/2010 Komiseri Mukuru yatanze igisubizo kuri ubu bujurire agabanya uwo musoro ushyirwa ku mafaranga 270 207 250 rwf. [4] ALPHA PALACE HOTEL SARL yaregeye Urukiko Rukuru rw’Ubucuruzi ivuga ko umusoro ungana na 270 207 250 Rwf mu buryo budakurikije amategeko, isaba ko ukurwaho no guhabwa indishyi zihwanye n’ibyo yatakaje mu gukurikirana urubanza. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza ku itariki ya 11/2/2011 rwemeza ko ikirego cy’isoresha nta nteguza ryakorewe Alpha Palace Hotel ku musoro ungana na 270 207 250 rwf w’imyaka ya 2004, 2005 na 2006 rikuweho kuko ryakozwe mu nzira zidakurikije amategeko, runategeka Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro (RRA) guha Alpha Palace Hotel indishyi zingana na miliyoni (1 000 000 Rwf) akubiyemo ikurikiranarubanza n’igihembo cya avoka. [5] Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro (Rwanda Revenue Authority) cyajuriye urubanza mu Rukiko rw’Ikirenga kivuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko isaka ryakozwe ritakurikije amategeko nyamara kandi cyo gisanga ryarakozwe mu buryo bukurikije amategeko no kuba Urukiko rwaratanze indishyi zitagira aho zishingiye.

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[6] Iburanisha ry’urubanza ryabereye mu ruhame ku wa 17/12/2014 RRA yitabye iburanirwa na Me KABIBI Speciose afatanyije na Me GASANA Raoul naho ALPHA Palace Hotel SARL iburanirwa na Me TWIRINGIYEMUNGU Joseph. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO Gusuzuma niba umusoro ungana na 270 207 250 rwf waciwe Alpha Palace Hotel SARL ku buryo bw’isoreshwa nta nteguza (imposition d’office) byarakozwe mu buryo bukurikije amategeko. [7] Me GASANA Raoul uburanira RRA avuga ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa rugakuraho umusoro waciwe ALPHA PALACE HOTEL SARL ku mpamvu zo kwitiranya amategeko yerekeye imiburanishirize y’imanza z’inshinjabyaha n’amategeko agenga imisoreshereze kandi aya mategeko atandukanye, akaba yararebye imihango ikurikizwa mu bijyanye n’isaka n’ifatira ku ruhande rw’amategeko yerekeye imiburanishirize y’imanza z’inshinjabyaha mu gihe inzira z’isoreshwa ziteganyijwe n’itegeko nº 25/2005 ryerekeye imitunganyirize y’isoresha. Yongeraho ko muri iri tegeko inyandiko y’isaka n’ifatira (mandat de perquisition) itari ngombwa, ko icy’ingenzi ari uko isaka rikorerwa aho ikigo gisakwa gikorera, hakanubahirizwa amasaha ateganyijwe n’amategeko. [8] Me GASANA Raoul avuga kandi ko ku bijyanye n’ifatira na byo bitandukanye n’ibikorwa ku manza nshinjabyaha kubera ko muri RRA hagenda abantu babiri barimo umupolisi uba ukora ibijyanye n’igenza ry’icyaha kijyanye no kunyereza umusoro n’abakozi ba RRA baba bari mu kungenzura umusoro nk’uko biteganywa mu ngingo ya 22 y’itegeko ryerekeye imitunganyirize y’isoresha, aba bakozi ba RRA bakaba bemerewe guhabwa ibitabo by’ibaruramari. Kuba rero inyandiko y’ifatira ikoze nabi ntibyagombye kureba umusoro, ahubwo byazakoreshwa mu rubanza rw’inshinjabyaha. Asoza avuga ko urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rukwiye guteshwa agaciro, hakemezwa ko umusoro waciwe mu buryo bukurikije amategeko. Arangiza avuga ko ku bijyanye n’indishyi zaciwe RRA na zo zikwiye kuvaho kubera ko ari Alpha Palace Hotel yatangije imanza kandi yari izi neza ko igomba gusora. [9] Me KABIBI Spéciose na we uburanira RRA avuga ko umucamanza yemeje ko inyandiko zahereweho mu guca Alpha Palace Hotel umusoro zabonetse mu buryo butemewe n’amategeko, bituma yemeza ko n’umusoro waciwe ugomba kuvaho, ariko nyamara ntiyigeze yerekana uburyo bwemewe n’amategeko isoreshwa ryari gukorwamo, cyangwa se ngo avuge niba umusoro warashaje n’imyaka washajemo. [10] Me TWIRINGIYEMUNGU Joseph uburanira Alpha Palace Hotel SARL avuga ko umucamanza mbere na mbere atari gufata icyemezo ku kitasabwe, ko icyo yari yasabwe kwari ukwemeza ko umusoro waciwe mu buryo butemewe n’amategeko kandi ni byo yakoze, ko kandi ukurikije uko amategeko y’isoresha ateye, agizwe n’ingingo zose hamwe 72. Iyo rero ingingo imwe yishwe itegeko rigenga imitunganyirize y’isoresha riba ryishwe ryose, ko kandi hakurikijwe ibiteganywa n’ingingo ya 26 na 27 kimwe n’ibiteganywa n’ingingo ya 25 na 29, iyo isoreshwa nta nteguza rikozwe mu buryo budakurikije amategeko rihinduka imfabusa, ko rero umucamanza nta kosa yakoze. Byongeye kandi Alpha Palace Hotel ubusanzwe yarasoze, ibiburanwa ubu ni umusoro w’inyongera kuko ubusanzwe umuntu aba yarasoze nyuma RRA

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ikaza kongera gukora igenzura mu rwego rwo kureba niba hatarabayeho kubeshya mu kumenyekanisha umusoro hagamijwe kuwunyereza. [11] Me TWIRINGIYEMUNGU akomeza avuga ko ababuranira RRA bivuguruza kuko mu Rukiko Rukuru rw’Ubucuruzi baburanishije itegeko rijyanye n’imiburanishirize y’imanza z’inshinjabyaha, ubu bakaba bahinduye nyamara muri urwo rukiko baravugaga ko hagombaga gukoreshwa ingingo ya 25 y’itegeko ryerekeye imitunganyirize y’isoreshwa. Umucamanza akaba yaravuze ko kwemererwa kwinjira mu nzu bitavuga gusaka no gutwara ibitabo uhasanze, ko iyo RRA ishaka gutwara ibitabo yari kubisaba mu nyandiko hakurikijwe ibiteganywa n’ingingo ya 23 y’iryo tegeko, ko kandi ibyo RRA iburanisha by’uko abaje baherekeje umupolisi waje gusaka bari abakozi basanzwe bayo atari byo kuko basinye ku nyandiko y’ifatira, bivuze ko ari na bo bafatiriye ibyo bitabo bakabijyana ku cyicaro cya RRA. III. UKO URUKIKO RUBONA [12] Ingingo ya 28 y’itegeko nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, iteganya ibyerekeye uburyo bw’isoresha nta nteguza. Bumwe muri ubwo buryo bukaba ko Ubuyobozi bw’imisoro bufite uburenganzira bwo gusoresha nta nteguza mu gihe hari ibimenyetso simusiga by’inyereza ry’umusoro 1. Naho ingingo ya 25, igika cya mbere, y’iryo tegeko, igateganya uko ibijyanye no kwinjira mu nzu ikorerwamo n’umusoreshwa bigenda2. [13] Isesengura ry’izi ngingo ryerekana ko Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro (RRA) gishobora gukoresha uburyo bw‘isoresha nta nteguza mu gihe hari ibimenyetso byerekana ko habayeho inyereza ry’imisoro. Kugira ngo iri soreshwa rishoboke, nuko RRA ihabwa ububasha bwo kwinjira mu nzu ikorerwamo n’usoreshwa kugira ngo ibimenyetso by’iryo nyereza bigaragare, ibi akaba ari byo byateganyijwe mu ngingo ya 25, igika cya mbere, y’iryo tegeko. Iyi ngingo ikaba yemerera RRA kwinjira aho ikeka ko habayeho inyerezwa ry’umusoro nta nteguza itanze, yaba iyanditse cyangwa itanditse. Nyamara ariko nk’uko Urukiko Rukuru rw’Ubucuruzi rwabisobanuye, ubu burenganzira bwo kwinjira mu nzu RRA yahawe, ntibuyiha ububasha bwo gutwara ibitabo ihasanze cyangwa se izindi nyandiko 1 Ingingo ya 28 y’itegeko nº 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha ku byerekeye uburyo bw’isoresha nta nteguza igira iti: Ubuyobozi bw’imisoro bufite uburenganzira bwo gusoresha nta nteguza mu gihe : 1º nta menyesha ry’umusoro ryakozwe, 2º imenyesha ry’umusoro ryakozwe nyuma y’umunsi wagenwe mu mategeko y’imisoro nta mpamvu ntarengwa ifatika yabiteye, 3º imenyesha ry’umusoro ritashyizweho umukono n’ubifitiye ububasha; 4º imenyesha ry’umusoro ritaherekejwe n’inyandiko zose za ngombwa; 5º umusoreshwa atorohereje abashinzwe igenzura ry’imisoro cyangwa ngo atange ibisobanuro yasabwe; 6 º ibitabo n’inyandiko bitakozwe nkuko bisabwa n’amategeko, cyangwa 7 º hari ibimenyetso simusiga by’inyerezwa ry’umusoro. 2 Umukozi wemewe ashobora gusura kandi akinjira mu kigo gikorerwamo cy’umusoreshwa cyangwa icy'undi muntu wese hagati ya saa moya za mu gitondo na saa kumi n’ebyiri za nimugoroba nta nteguza yanditse atanze. Nyamara ashobora gusaba kwinjira mu kigo gikorerwamo cy’umusoreshwa no mu nyubako z’abantu ku giti cyabo bikekwaho kuba bifitanye isano n’ibikorwa by'ubucuruzi birimo bigenzurwa.

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zose zijyanye n’ibaruramari. Mu gihe isanze bitayorohera gukora igenzura neza ishobora gusaba mu buryo bwanditse inyandiko runaka cyangwa ibitabo by’ibaruramari nk’uko biteganyijwe mu ngingo ya 23 y’iri tegeko 3. [14] Ku birebana n’uru rubanza, Urukiko rurasanga RRA yaraciye Alpha Palace Hotel umusoro ungana na 270 207 250 Rwf mu buryo bw’isoresha nta nteguza hashingiwe ku makosa yabonye mu bitabo by’ibaruramari byafatiriwe mu buryo bunyuranye n’amategeko, ubwo umupolisi witwa MBANZABUGABO Michel ari kumwe n’abakozi ba RRA bashinzwe kurwanya magendu (RPD) binjiye aho Alpha Palace Hotel SARL ikorera bakahasaka kubera ko RRA yari yaketse ko habayeho kunyereza umusoro, bagatwara ibitabo byayo by’ibaruramari ku cyicaro cya RRA. Amakosa babonye muri ibyo bitabo akaba ari yo bahereyeho basoresha Alpha Place Hotel SARL umusoro wavuzwe haruguru. [15] Hashingiwe ku bimaze kuvugwa mu gika cya 13 n’icya 14, Urukiko rurasanga, ibisabwa n’itegeko ubwo RRA yacaga ALPHA PALACE HOTEL umusoro wavuzwe haruguru hakoreshejwe uburyo bw‘isoresha nta nteguza (la procédure d’imposition d’office) bitarubahirijwe, ubwo abakozi ba RRA bajyaga aho ALPHA PALACE HOTEL bagatwara ibitabo by’ibaruramari n’izindi nyandiko birengagije ibiteganyijwe mu ngingo ya 23 y’itegeko nº 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha. Bityo isoresha nta nteguza ALPHA PALACE HOTEL yakorewe rikaba rigomba kuvaho kubera ko ryakozwe hashingiwe ku bimenyetso byabonetse ku buryo bunyuranyije n‘amategeko, umusoro w‘imyaka ya 2004, 2005 na 2006 ukongera kubarwa hakurikijwe amategeko agenga imitunganyirize y’isoresha. Iki gitekerezo kandi ni na cyo kigaragara mu rubanza nº RCOMA 0014/11/CS rwaciwe ku wa 12/10/2012 n’Urukiko rw’Ikirenga hagati ya RRA na KAMANZI Charles. [16] Urukiko rurasanga amafaranga 2 000 000 rwf ALPHA PALACE HOTEL SARL isaba ngo kubera ko yakomeje gukururwa mu manza nta shingiro afite kuko iterekana icyo kuba RRA yarajuriye byayangirije kubera ko ari uburenganzira yemererwa n‘amategeko mu gihe amategeko atabiteganya ukundi, ariko kuba RRA yarajuriye bikaba byaratumye Alpha Palace Hotel ishaka uyunganira ikanamugenera igihembo bityo ikaba igomba guhabwa amafaranga ibihumbi magana atatu (300 000 rwf) agenwe mu bushishozi bw’Urukiko yiyongera ku yo yagenewe mu Rukiko Rukuru rw’Ubucuruzi. ICYEMEZO CY’URUKIKO [17] Rwemeje ko ubujurire bwa RRA bufite ishingiro kuri bimwe; [18] Rwemeje ko isoresha nta nteguza ryakomotseho umusoro ungana na 270 207 250 rwf waciwe Alpha Palace Hotel SARL rivanyweho; [19] Ruvuze ko umusoro w’imyaka 2004,2005 na 2006 wongera kubarwa mu buryo bukurikije amategeko ; 3 Ingingo ya 23 y’itegeko nº 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha iteganya ko bisabwe n’Ubuyobozi bw’imisoro mu nyandiko, kopi y’ibitabo by’ibaruramari cyangwa kopi ya bimwe muri ibyo bitabo cyangwa y’indi nyandiko bifitanye isano, harimo urutonde rw’abaguzi n’urwo abagemuriye umusoreshwa, bigomba kugezwa ku buyobozi bw’imisoro mu minsi irindwi(7), keretse iyo umusoreshwa agaragaje mu nyandiko guhera igihe yabimenyesherejwe, ingorane zifatika yahuye nazo mu gutegura no gutanga ibimenyetso asabwa.

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[20] Rwemeje ko imikirize y’urubanza Nº RCOM 0271/10/HCC/KIG rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ihindutse ku bijyanye no kongera kubara umusoro w’imyaka ya 2004, 2005 na 2006 mu buryo bwemewe n’amategeko; [21] Rutegetse RRA guha Alpha Palace Hotel SARL amafaranga 300.000 yiyongera kuri miliyoni (1 000 000 Rwf) yaciwe mu Rukiko Rukuru rw’Ubucuruzi, yose hamwe akaba miliyoni imwe n’ibihumbi magana atatu (1 300 000 Rwf) ; [22] Rutegetse RRA gutanga amagarama y’urukiko angana na 52.550 Rwf.