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Rwanda Commercial

Commercial High Court

IKIGO CY’IMISORO N’AMAHORO v. AGESPRO SECURITY

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Source document

01

Holding and result

The court found that RRA did not comply with the legal requirements for service of the audit notification, as no formal record of refusal was made. The audit was not conducted as per the notification in terms of timing and personnel, so the limitation period was not interrupted. Neither party sufficiently proved the exact tax amounts or types owed. The appeal lacked merit and the lower court's decision stands.

Court disposition

Appeal dismissed; lower court decision affirmed

Orders

  • RRA to pay 12,900 Rwandan Francs in costs within 30 days, enforceable by state if unpaid
  • Other orders as per judgment R Com0219/13/TC/Nyge

02

Material facts

Parties

Ikigo cy’Imisoro n’Amahoro (RRA)

Appellant

AGESPRO Security Ltd

Respondent

Amounts and remedies

  • Tax Originally Assessed by RRA: RWF 95,277,440
  • Tax Ordered to Be Paid by Lower Court: RWF 9,123,604
  • Costs Awarded Against RRA: RWF 12,900

03

Procedural history

  1. Posture

    Commercial Appeal / Judgment on Appeal

04

Questions and positions

Legal issues

Party arguments

Applicant
RRA argued that the tax audit notification was properly served via post and AGESPRO refused to collect it, as evidenced by postal markings. RRA also contended that the limitation period was interrupted by the notification dated 23/12/2009 and that the lower court erred by not recognizing all tax types assessed.
Respondent
AGESPRO argued that only a copy of the notification was produced, not the original, and no formal refusal record was made as required by law. AGESPRO further contended that the audit was not conducted as per the notification, both in timing and personnel, and challenged the legal basis for the taxes assessed for 2008 and 2009.

05

Court’s reasoning

  1. 01

    Article 5(3) of Law No. 25/2005

    If a taxpayer refuses to accept a notification sent by post, a formal record must be made and a copy sent to the tax authority.

  2. 02

    Article 27(3) of Law No. 25/2005

    The limitation period for tax audit is interrupted by a written notification to the taxpayer specifying the audit date.

  3. 03

    Article 9 of Law No. 21/2012

    The claimant must provide evidence for their claims; if not, the defendant prevails.

06

Ratio, limits and disposition

Ratio decidendi

The court found that RRA did not comply with the legal requirements for service of the audit notification, as no formal record of refusal was made. The audit was not conducted as per the notification in terms of timing and personnel, so the limitation period was not interrupted. Neither party sufficiently proved the exact tax amounts or types owed. The appeal lacked merit and the lower court's decision stands.

Obiter and limits

  • Both parties failed to provide clear evidence of the specific tax amounts and types in dispute.

Court disposition

Appeal dismissed; lower court decision affirmed

  • RRA to pay 12,900 Rwandan Francs in costs within 30 days, enforceable by state if unpaid
  • Other orders as per judgment R Com0219/13/TC/Nyge

Source and reliance status

Commercial High Court · 20 September 2013

This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.

Judgment reading view

Judgment text

The complete available source text.

Source document

Commercial High Court

Commercial· 20 September 2013

RLR V.2 - 2015

IKIGO CY’IMISORO N’AMAHORO v. AGESPRO SECURITY

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2013-09-20 - Case/document no.: RCOMA 0296/13/HCC - Collection: Commercial High Court

Text

Page 1

IKIGO CY’IMISORO N’AMAHORO v. AGESPRO

SECURITY [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 0296/13/HCC (Niwemugeni, J.) 20 Nzeli 2013] Amategeko y’imisoro – Ibaruwa ishinganye – Igihe umusoreshwa yanze kwakira ibaruwa ishinganye,ibiro by'iposita bikora inyandiko igaragaza ko nyiri ubwite yanze ubutumwa, bakoherereza kopi yayo ubuyobozi bw’imisoro – Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 5, igika cya 3. Amategeko y’imisoro – Ihagarikwa ry’ubusaze bw’igenzura – Ubusaze bw’igenzura buhagarikwa n’itangwa ry’inyandiko imenyesha umusoreshwa igihe azagenzurirwa – Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoreshank’uko ryahinduwe kandi ryujujwe kugeza ubu,ingingo ya 27, igika cya 3. Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Gutanga ibimenyetso – Urega agomba kugaragaza ibimenyetso by’ibyo aregera, iyo abibuze uwarezwe aratsinda – Itegeko nº 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 9. Incamake y’ikibazo: Ikigo cy’Imisoro n’Amahoro, cyakoreye AGESPRO Security, igenzura ry’imisoro y’imyaka ya 2006, 2007, 2008 na 2009 cyemeza yuko agomba kwishyura umusoro ungana na 95.277.440Frw. AGESPRO yajuririye kwaKomiseri Mukuru nabwo ntiyanyurwa n’igisubizo yahawe bituma itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge, rwemeza yishyuraumusoro ufatirwa ungana

na 9.123.604Frw. Ikigo cy’Imisoro n’Amahorocyajuririye mu Rukiko Rukuru rw’Ubucuruzi kivuga ko umucamanza yirengagije ko iposita yagaruye iyo baruwa kuko AGESPRO yanze kuza kuyifata, kandi ibyo iposita ikaba yarabigaragaje ku ibahasha igaragaza amatariki yagiye imenyesherezaho AGESPRO. Indi ngingo y’ubujurire ni uko umucamanza yemeje ko habayeho ubusaze ku myaka ya 2006 na 2007 mu gihe bwahagaritswe n’inyandiko igenzura yo kuwa 23/12/2009. Yavugaga kandi ko mucamanza yemeje ko ku myaka ya 2008 na 2009 hishyurwa gusa umusoro ufatirwa Ku mpamvu ya mbere y’ubujurire, AGESPRO yisobanuye ko iyo baruwa ari kopi nta mwimerere wayo ugaragazwa,bikaba byari bihagije ngo umucamanza yemeze ko nta gaciro yahabwa. Ku mpamvu y’ubusaze, AGESPRO ivuga ko kuba umucamanza yaremeje ko habayeho ubusaze akirengagiza inyandiko imenyesha igenzura yo ku wa 23/12/2009,ari uko igenzura ryabaye ridashingiye kuri iyo nyandiko kubera yuko iryakozwe ryakozwe nyuma y’imyaka ibiri n’abarikoze akaba ataribo bagombaga kurikora.Kubirebana n’uko umucamanza yemeje ko mu myaka 2008 na 2009 hishyurwa gusa umusoro ufatirwa,AGESPRO yayuririyeho itanga ubujurire bwuririye ku bundi ivuga ko umucamanza yashingiye ku ngingo itari yo kuko yashingiye kungingo ya 53 y’itegeko rigena imisoro itaziguye ku musaruro, kandi umusoro Agespro isabwa gutanga Atari umusoro ku mushahara. Kuri ino ngingo,Ikigo cy’Imisoro n’Amahoro kuvuga ko usibye umusoro ufatirwa uri muri uwo wemejwe n’urukiko, harimo umusoro ku nyungu n’umusoro nyongeragaciro,ayemejwe n’umucamanza akaba ari umusoro ufatirwa gusa.

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Incamake y’icyemezo: 1. Mu gihe Ikigo cy’Imisoro n’Amahoro cyoherereje umusoreshwa ibaruwa hakoreshejwe iposita akanga kuyakira, haba hagomba gukorwa inyandikomvugo igaragaza ko nyir’ubwite yanze kwakira ubwo butumwa kopi yayo ikohererezwa Ikigo cy’Imisoro n’Amahoro.

2. Kuba inyandiko yo kuwa 23/12/2009, yaravugaga ko igenzura rizakorwa kuwa 11/01/2010, rikozwe n’ishami ry’abasoreshwa bato n’abaciriritserikaba ritarabayeho,ahubwo hagakorwa irindi naryo rikozwe n’abagenzuzi batandukanye n’abavugwagwa mu rwandiko rwa 23/12/2009,bivuga yuko igenzura ryabaye ridashingiye ku nyandiko imenyesha igenzura yo kuwa 23/12/2009,kuko ryo ryashaje hakaba hashize imyaka irenze itatu.

3. Kuba Ikigo cy’Imisoro n’Amahoro kitagaragaza umusoro umucamanza yagombaga kwemeza ko AGESPRO yishyura ungana, ntikinagaragaze uwo ari wo, ishingiro n’ibimenyetso byawo, bituma ubujurire bwacyo budahabwa ishingiro. AGESPRO nayo kuba itabasha kugaragaza umusoro umucamanza yayiciye uwo ari wo mu bwoko butatu bw’umusoro yaciwe, bituma ubujurire bwayo bwuririye ku bundi budahabwa agaciro. Ubujurire nta shingiro bufite; Urubanza rwajuririwe ntiruhindutse; Amagarama aherereye ku wajuriye.

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 9; Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi ryujujwe kugeza ubu, ingingo ya 5 igika cya 3 n’iya 27, igika cya 3. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Ikigo cy’Imisoro n’Amahoro, (RRA) kiravuga ko cyakoreye AGESPRO security Ltd igenzura ry’imisoro y’imyaka ya 2006, 2007, 2008 na 2009, maze mu nyandiko igena umusoro imenyeshwa ko igomba kwishyura imisoro n’ibihano bijyanye nayo, ntiyabyishimira, ijuririra kwa Komiseri Mukuru, ariko na bwo ntiyanyurwa n’igisubizo yahawe, itanga ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge,urukiko rwemeza ko ku musoro ungana na 95.277.440Frw yari yaciwe, yishyura umusoro ufatirwa ungana na 9.123.604Frw. [2] Ikigo cy’Imisoro n’Amahoro, (RRA) nticyishimiye imikirize y’urwo rubanza, kirujuririra muri uru Rukiko ku mpamvu z’ubujurire zigaragara mu isesengura ry’uru rubanza. AGESPRO nayo yuririye kuri ubwo bujurire igaragaza kon’umusoro yaciwe n’urukiko na wo itawemera. Muri uru rubanza, urukiko rugiye gusuzuma niba impamvu z’ubujurire zitangwa n’ababuranyi zifite ishingiro.

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II. ISESENGURA RY’URUBANZA 1. Ku mpamvu y’ubujurire y’uko Urukiko rwavuze ko ibaruwa n° 1862/ORR/DRI/PMC/DA/09 yo kuwa 23/12/2009 yamenyeshaga AGESPRO Security ko izakorerwa igenzura nta gaciro yahabwa ngo kuko itashyikirijwe AGESPRO Security Ltd cyangwa ngo hakorwe inyandikomvugo yo kwanga kuyakira. [3] Ikigo cy’Imisoro n’Amahoro, (RRA) kiravuga ko ibi umucamanza yemeje binyuranyije n’ibiteganywa n’ingingo ya 5 igika cya 2 y’Itegeko n° 25/2005 ryo kuwa 4/12/2005 rigena imitunganyirize y’isoreshwa nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu. Ko kuba umucamanza yarakoresheje igika cya 3 cy’iyi ngingo iteganya ko: “Ibiro by’iposita cyangwa umuhesha w’inkiko, bakora inyandiko igaragaza ko nyir’ubwite yanze ubutumwa, bakoherereza kopi yayo ubuyobozi bw’imisoro”ko umucamanza yirengagije ko iposta yagaruye iyo baruwa kuko AGESPRO Security yanze kuza kuyifata, kandi ibyo iposita ikaba yarabigaragaje ku ibahasha yarimo iyo baruwa aho yagiye igaragaza amatariki yagiye imenyesherezaho AGESPRO ariko ntize kuyifata. [4] AGESPROyo ivuga ko kuba iyo baruwa ivugwa ari kopi nta mwimerere wayo RRA igaragaza kuko ivuga ko ntayo yabona, byari bihagije kugira ngo umucamanza yemeze ko nta gaciro yahabwa. Ikindi kuba umucamanza yarashingiye ku gika cya 3 cy’ingingo ivuzwe haruguru, AGESPRO iravuga ko RRA itagaragaza itegeko umucamanza yishe, kuko iposta yagombaga gukora inyandiko mvugo iteganywa

n’iyo ngingo. [5] Igika cya 3 cy’ingingo ya 5 y’Itegeko ryavuzwe haruguru, igaragaza neza uburyo iposta isubiza ibaruwa yanze kwakirwa na nyirayo mu Kigo cy’Imisoro n’Amahoro, ko hagomba gukorwa inyandikomvugo igaragaza ko nyir’ubwite yanze kwakira ubwo butumwa. Kuvuga ko iposita yagaragaje ku ibahasha amatariki yagiye imenyeshaho AGESPRO ariko ntize gufata iyo baruwa, uru Rukiko rusanga bitahabwa agaciro kuko bidakurikije ibyo igika cya 3 cy’ingingo ya 5 yavuzwe haruguru iteganya.

2. Ku mpamvu y’ubujurire y’uko umucamanza yemeje ko habayeho ubusaze ku myaka ya 2006 na 2007. [6] Ikigo cy’Imisoro n’Amahoro kiravuga ko umucamanza yemeje ko hari ubusaze ngo kuko ibaruwa yo kuwa 06/03/2012 imenyesha umusoreshwa ko azagenzurwa, n’iyo kuwa 14/11/2012 y’inyandiko ikosora, zatanzwe nyuma y’imyaka itatu harabayeho ubusaze. Kiravuga ko umucamanza yashingiye ku ibaruwa yo kuwa 06/03/2012, yemeza ko ari yo nyandiko imenyesha umusoreshwa ko azagenzurwa, kandi inyandiko imenyesha igenzura yashingiweho ari iyo kuwa 23/12/2009, yahagaritse ubusaze bw’imyaka 3, hashingiwe ku ngingo ya 27 igika cya 3 y’Itegeko rigena imitunganyirize y’isoreshwa nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu. [7] AGESPRO Security Ltd yo ivuga ko igenzura ryabaye ridashingiye ku nyandiko imenyesha igenzura yo kuwa 23/12/2009 kubera ko: a) Inyandiko yo kuwa 23/12/2009, yavugaga ko igenzura rizakorwa kuwa 11/01/2010, ariko iryo genzura rikaba ritarabaye, kuko iryakozwe ryakozwe nyuma y’imyaka ibiri. b) Igenzura rivugwa mu nyandiko yo kuwa 23/12/2009 ryagombaga gukorwa n’abitwa Mukamurenzi Annonciata na Kanyemera Vincent, ariko igenzura rigibwaho impaka, si abo uko ari babiri barikoze.

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c) Igenzura rivugwa mu nyandiko yo kuwa 23/12/2009 ryagombaga gukorwa n’ishami ry’abasoreshwa bato n’abaciriritse, mu gihe igenzura rigibwaho impaka, ryakozwe n’ishami ry’abasoreshwa banini. [8] Hashingiwe ku biteganywa n’ingingo ya 27 igika cya 3 yavuzwe haruguru iteganya ko: “…ubusaze buvugwa muri iki gika buhagarikwa n’inyandiko imenyesha umusoreshwa igihe azagenzurirwa…”, uru Rukiko rurasanga ibivugwa n’Ikigo cy’Imisoro n’Amahoro ko inyandiko yashingiweho hakorwa igenzura ari iyo kuwa 23/12/2009 aho kuba iyo kuwa 06/03/2012, nta shingiro byahabwa kubera impamvu eshatu (a;b;c) zagaragajwe haruguru zitangwa na AGESPRO Security.

3. Ku mpamvu y’ubujurire y’uko umucamanza yemeje ko ku myaka ya 2008 na 2009 yavanyeho umusoro w’ikirenga (80.590.256 Frw), anemeza ko hishyurwa umusoro muke (9.123.604Frw). [9] Ikigo cy’Imisoro n’Amahoro kiravuga ko usibye umusoro ufatirwa uri muri uwo wemejwe n’urukiko, harimo umusoro ku nyungu n’umusoro ku nyongeragaciro,ayemejwe n’umucamanza akaba ari umusoro ufatirwa gusa. Kuri iyi mpamvu, AGESPRO nayo yayuririyeho itanga ubujurire bwuririye ku bundi ivuga ko umucamanza yashingiye ku ngingo itari yo kuko yashingiye kungingo ya 53 y’Itegeko rigena imisoro itaziguye ku musaruro, kandi umusoro AGESPRO isabwa gutanga atari umusoro ku mushahara. [10] Hashingiwe ku ngingo ya 9 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, uru Rukiko rurasanga Ikigo cy’Imisoro n’Amahoro kitagaragaza umusoro umucamanza yagombaga kwemeza ko AGESPRO yishyura uko ungana, kikaba kitanagaragaza uwo ari wo, kubivuga mu magambo gusa kitagaragaza ishingiro n’ibimenyetso by’uwo cyemera bikaba bitahabwa ishingiro. AGESPRO nayo ntigaragaza umusoro umucamanza yayiciye ashingiye ku ngingo ya 53 y’Itegeko n° 16/2005 rigena imisoro itaziguye ku musaruro uwo ari wo, kuko ivuga ko Atari umusoro ku mushahara ariko ikaba itagaragaza uwo musoro uwo ari wo mu bwoko butatu bw’umusoro yaciwe, kuba itabigaragaza rero,bikaba nta shingiro ubujurire bwe bwuririye

ku bundi bwahabwa. III. ICYEMEZO CY’URUKIKO Urukiko Rukuru rw’Ubucuruzi: [11] Rwemeye kwakira ubujurire rwashyikirijwe n’Ikigo cy’Imisoro n’Amahoro. [12] Rwemeje ko nta shingiro bufite. [13] Rukijije ko AGESPRO Security Ltd itsinze, ko Ikigo cy’Imisoro n’Amahoro gitsinzwe. [14] Rutegetse Ikigo cy’Imisoro n’Amahoro kwishyura 12.900Frw ahwanye n’ibyakozwe muri uru rubanza, kikayatanga mu gihe cy’iminsi mirongo itatu urubanza rubaye itegeko, kitayatanga akavanwa mu byacyo ku ngufu za Leta. [15] Rutegetse ko kubindi, hubahirizwa icyemezo cy’urukiko mu rubanza R Com0219/13/TC/Nyge.

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Authorities

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Law No. 21/2012 of 14/06/2012, Article 9

Legislation

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Law No. 25/2005 of 04/12/2005, Articles 5(3), 27(3)

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