IKIGO CY’IMISORO N’AMAHORO (RRA) v. SODAR Ltd

# IKIGO CY’IMISORO N’AMAHORO (RRA) v. SODAR Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2021-02-19 - Case/document no.: RCOMAA 00055/2020/CA - Collection: Court of Appeal

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IKIGO CY’IMISORO N’AMAHORO (RRA) v. SODAR Ltd

[Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00055/2020/CA (Ngagi, P.J., Tugireyezu na Kaliwabo, J.) 19 Gashyantare 2021] Amategeko agenga umusoro – Umusoro ku Nyongeragaciro (TVA) – Ibiribwa bitunganyijwe – Ibiribwa byitwa ko bitunganyijwe iyo byavuyemo ibiribwa by’ubundi bwoko ndetse n’agaciro kabyo kakaba kiyongereye, izi mpamvu zombi zigomba kuba zuzuye kugira ngo hemezwe ko icyo kiribwa cyatunganyijwe (critères cumulatifs). Amategeko agenga umusoro – Umusoro ku Nyongeragaciro (TVA) – Kuba umuceri unyura mu nzira nyinshi zitandukanye zirimo gusarura, guhura, kwanika, kugosora no gutonorwa kugeza ubaye urwererane, ibyo ntibiwuhindura ikiribwa cy’ubundi bwoko ku buryo watangirwa umusoro ku nyongeregaciro (TVA), cyeretse iyo umusoresha abashije kugaragaza ko mu mirimo ibikorerwa, hari ikindi kiribwa kiba cyahindutse ikiribwa cy’ubundi bwoko bushya kiwukomokaho gishobora gushyirwa ku isoko. Incamake y’ikibazo: Sosiyete SODAR Ltd ikora ubucuruzi bw’ umuceri yareze RRA mu Rukiko rw’Ubucuruzi isaba gukurirwaho umusoro ku nyongeragaciro (TVA) ungana na 76.955.794Frw ku mezi ya Nzeli n’Ukwakira 2017 ivuga ko yawuciwe mu buryo budakurikije amategeko kuko iwusonewe. RRA yireguye ivuga ko SODAR Ltd ubujurire bwayo ntibwahabwa shingiro kuko uwo muceri utabarirwa mu bisonewe bitewe n’uko uba wahinduwe ukaniyongera n’agaciro. Urukiko rw’Ubucuruzi rwasanze rutashingira ku kuba agaciro k’umuceri kiyongereye ngo rwemeze ko igihingwa cyavuyemo ikindi, kuko umuceri utaribwa ukiva mu murima udatonowe ngo ukurweho ibishishwa, maze rwemeza ko SODAR Ltd yaciwe umusoro ku nyongeragaciro waciwe mu buryo bunyuranyije n’amategeko, bityo ko ugomba gukurwaho. RRA yajuririye Urukiko Rukuru rw’Ubucuruzi ivuga ko itemera ko SODAR Ltd yaciwe umusoro mu buryo bunyuranyije n’amategeko, kuko isanga umuceri yacuruje utari mu biribwa bivugwa ko bisonewe TVA. Urukiko Rukuru rw’Ubucuruzi rwemeje ko umuceri wa SODAR Ltd uvugwa muri uru rubanza utagomba gufatwa nk’ikiribwa cyatunganyijwe, ku buryo wavanwa mu bisonewe umusoro wa TVA rushingiye kuri raporo yatanzwe n’abahanga bashyizweho yerekanye ko icyakozwe ku muceri ari uko wasaruwe, maze intete z’umuceri w’ikigina zigaharurwaho agashishwa k’ikigina ugasigara ari urwererane, ruvuga ko ibyo ubwabyo bitarahinduye uwo muceri ikiribwa cy’ubwoko bundi butandukanye n’umuceri uko wasaruwe umeze, bityo ko RRA igomba gubitangira indishyi. RRA ntiyishimiye imikirize y’urubanza maze ijurira mu Rukiko rw’Ubujurire, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasesenguye nabi amategeko kuko umuceri SODAR Ltd igura n’abahinzi iyo umaze gutunganywa ugira agaciro kisumbuye ugereranyije n’ako uba ufite bakiwusarura, bityo

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ko ibyo byatumye rwemeza ko uwo muceri usonewe umusoro ku nyongeragaciro, kandi ko rwavugishije raporo y’abahanga icyo itavuze. SODAR Ltd yiregura ivuga ko Urukiko rutavugishije raporo ibyo itavuze nk’uko RRA ibivuga kuko abahanga bagaragaje ko umuceri unyura mu byiciro byinshi kuva usaruwe kugeza ugejejwe mu mifuka kugira ngo ugurishwe nk’ikiribwa gisanzwe, kandi ko udashobora kuribwa uko wasaruwe, usukurwa kugira ngo ugezwe ku rwego rwo kuba watekwa, bityo ko izo nzira zose zo kuwutunganya bitawugira igihingwa cy’ubundi bwoko. SODAR Ltd ivuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwasobanuye amategeko uko bikwiye, kuko Itegeko rishyiraho umusoro ku nyongeragaciro ryagaragaje ko kugira ngo ikiribwa cyitwe ko cyatunganyijwe, kigomba kuba cyahinduwemo ubundi bwoko bw’ikiribwa, naho Iteka rya Minisitiri ryo rikaba rizana indi myumvire itandukanye n’iy’Itegeko ku kiribwa gitunganyijwe; rivuga ko guhindura ishusho no kongera agaciro ku isoko atari byo byatuma umuceri witwa ko watunganyijwe mu gihe utahinduwemo ikiribwa cy’ubundi bwoko. Incamake y’icyemezo: 1. Ibiribwa byitwa ko bitunganyijwe iyo byavuyemo ibiribwa by’ubundi bwoko bushya ndetse n’agaciro kabyo kakaba kiyongereye, izi mpamvu zombi zigomba kuba zuzuye kugira ngo hemezwe ko icyo kiribwa cyatunganyijwe (critères cumulatifs). 2. Kuba umuceri unyura mu nzira nyinshi zitandukanye zirimo gusarura, guhura, kwanika, kugosora no gutonorwa kugeza ubaye urwererane, ibyo ntibiwuhindura ikiribwa cy’ubundi bwoko ku buryo watangirwa umusoro ku nyongeregaciro (TVA), cyeretse iyo umusoresha abashije kugaragaza ko mu mirimo ibikorerwa, hari ikindi kiribwa kiba cyahindutse ikiribwa cy’ubundi bwoko bushya kiwukomokaho gishobora gushyirwa ku isoko. Ubujurire nta shingiro bufite. Amategeko yashingiweho: Itegeko N° 37/2012 rishyiraho umusoro ku nyongeragaciro, n’ingingo ya 2; Itegeko N° 15/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3; Iteka rya Minisitiri N° 010/16/10/TC ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera, ingingo ya 1. Imanza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi SODAR Ltd irega RRA isaba gukurirwaho umusoro ku nyongeragaciro (TVA) ungana na 76.955.794 Frw ku mezi ya Nzeli n’Ukwakira 2017 ivuga ko yaciwe mu buryo budakurikije amategeko kuko iwusonewe. [2] RRA yireguye ivuga ko SODAR Ltd ari umusoreshwa utunganya umuceri kandi ko yakorewe igenzura ku musoro ku nyongeragaciro (TVA) ku mezi ya Nzeri n’Ukwakira 2017 maze

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icibwa umusoro ungana na 76.955.794 Frw, itanyuzwe n’uyu musoro ijuririra Komiseri Mukuru isaba kuwuhanagurwaho kuko isanga iwusonewe, ariko Komiseri Mukuru yemeza ko ubujurire bwayo nta shingiro bufite, kuko uwo muceri utabarirwa mu bisonewe bitewe n’uko uba wahinduwe ukaniyongera n’agaciro. [3] Mu rubanza RCOM 00633/2018/TC rwaciwe ku wa 26/07/2018, Urukiko rw’Ubucuruzi rushingiye ku ngingo ya 2, 3⁰ y’Itegeko n⁰ 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro ku byerekeye ibiribwa bisonewe n’ibidasonewe, rwasanze rutashingira ku kuba agaciro k’umuceri kiyongereye ngo rwemeze ko igihingwa cyavuyemo ikindi, kuko umuceri utaribwa ukiva mu murima udatonowe ngo ukurweho ibishishwa, akaba ari nako byasobanuwe mu rubanza RCOMA 0023/13/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 16/01/2015, rwemeza ko umusoro ku nyongeragaciro ungana na 76.955.794 Frw waciwe SODAR Ltd waciwe mu buryo bunyuranyije n’amategeko ukaba ugomba gukurwaho, rutegeka RRA guha SODAR Ltd 650.000 Frw y’igihembo cya Avoka, ikurikiranarubanza n’igarama. [4] RRA yajuririye Urukiko Rukuru rw’Ubucuruzi ivuga ko itemera ko SODAR Ltd yaciwe umusoro mu buryo bunyuranyije n’amategeko, kuko isanga umuceri yacuruje utari mu biribwa bivugwa ko bisonewe TVA. [5] Mu rubanza RCOMA 00544/2018/CHC/HCC rwaciwe ku wa 19/09/2019, Urukiko Rukuru rw’Ubucuruzi rwasanze isesengura ry’ingingo ya 2 (3) y’itegeko n⁰ 37/2012 rishyiraho umusoro ku nyongeragaciro ryumvikanisha ko ibiribwa bidatunganyijwe bigomba kuba bifite ubwoko n'agaciro kabyo byihariye bitandukanye neza kandi mu buryo bugaragarira buri wese n’ubwoko n’agaciro k’ibiribwa byatunganyijwe, rushingiye ku bisobanuro byatanzwe n’abahanga bashyizweho berekanye ko icyakozwe ku muceri wa SODAR Ltd ari uko wasaruwe, intete z’umuceri w’ikigina zigaharurwaho agashishwa k’ikigina ugasigara ari urwererane, rusanga ibyo ubwabyo bitarahinduye uwo muceri ikiribwa cy’ubwoko bundi butandukanye n’umuceri uko wasaruwe umeze, maze rubirebeye hamwe n’ibisobanuro by’ababuranyi rwemeza ko umuceri wa SODAR Ltd uvugwa muri uru rubanza utagomba gufatwa nk’ikiribwa cyatunganyijwe, ku buryo wavanwa mu bisonewe umusoro wa TVA, rutegeka RRA guha SODAR Ltd 1.000.000 Frw y’indishyi z’ibyo yatanze ku rubanza mu bujurire n’ibihembo by’abahanga bifashishijwe mu rubanza zingana na 3.000.000 Frw. [6] RRA ntiyishimiye imikirize y’urubanza ijuririra Urukiko rw’Ubujurire, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasesenguye nabi amategeko bituma rwemeza ko umuceri SODAR Ltd icuruza usonewe umusoro ku nyongeragaciro, ko rwavugishije raporo y’abahanga icyo itavuze, ndetse ko indishyi n’igihembo cy’abahanga yaciwe kitari gikwiye, ubujurire bwayo bwandikwa kuri RCOMAA 00055/2020/CA. [7] Urubanza rwatangiye kuburanishwa mu ruhame ku wa 21/12/2020, RRA ihagarariwe na Me Byiringiro Bajeni, Me Gatera Jean Clément, na Me Kabibi Specioza naho SODAR Ltd ihagarariwe na Me Twiringiyemungu Joseph, uwo munsi ababuranyi bajya impaka ku nzitizi y’iburabubasha SODAR Ltd yari yatanze ivuga ko Urukiko rw’Ubujurire rudafite ububasha bwo kuburanisha ubu bujurire bwa kabiri kuko RRA yatsinzwe mu nkiko zibanza zombi hashingiwe ku mpamvu zimwe.

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[8] Ku wa 08/01/2021, mu rubanza rubanziriza urundi, Urukiko rw’Ubujurire rwemeje ko inzitizi yatanzwe na SODAR Ltd nta shingiro ifite, rutegeka ko urubanza ruzaburanishwa mu mizi ku wa 15/02/2021. [9] Uwo munsi, ababuranyi bitabye Urukiko, RRA ihagarariwe na Me Gatera Jean Clément na Me Byiringiro Bajeni, naho SODAR Ltd ihagarariwe na Me Twiringiyemungu Joseph na Me GASANA Raoul. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarasesenguye raporo y’abahanga uko bitari bigatuma rwemeza ko umuceri SODAR Ltd icuruza uba utatunganyijwe. [10] Abahagarariye RRA bavuga ko Urukiko Rukuru rw’Ubucuruzi rwavugishije raporo y’abahanga ibyo itavuga kuko rwavuze ko abahanga bagaragaje ko icyo uruganda rwa SODAR Ltd rwakoze ku muceri rwagurishije ari uko wasaruwe ari umuceri w’ikigina noneho uwo muceri ugaharurwaho agashishwa k’ikigina n’uruganda ugasigara ari urwererane; ibi ariko bikaba atari ko biri kuko muri raporo y’abahanga hagaragara ko umuceri usarurwa utwikirijwe igishishwa cya kaki (icyo bita riz pady), ndetse abahanga bakaba barashyize muri raporo n’amafoto agaragaza uko umuceri usarurwa umeze. [11] Bakomeza bavuga ko mu gusobanura ibyo raporo y’abahanga yagaragaje, Urukiko rwagiye rwivuguruza aho hamwe ruvuga ko abahanga bavuga ko icyo uruganda rukora ari uguharura ku muceri wasaruwe ufite intete z’ikigina ako gashishwa kugira ngo ube urwererane, ahandi rukavuga ko ibikorwa byo kuwutunganya bitangira umaze kwera utangiye gusarurwa kandi ko ucuruzwa umaze kuba urwererane. Bavuga kandi ko Urukiko mu rubanza rujuririrwa mu bika byarwo bya 16, 22 na 23 ruvuga inshuro nyinshi ko RRA yavuze ko umuceri w’ibanze ari umuceri w’ikigina cyangwa se ko umuceri usarurwa ari umuceri w’ikigina, ariko kandi atari ko RRA iburana. [12] SODAR Ltd yiregura ivuga ko Urukiko rutavugishije raporo ibyo itavuze nk’uko RRA ibivuga, ahubwo ko abahanga bagaragaje ko umuceri unyura mu byiciro byinshi kuva usaruwe kugeza ugejejwe mu mifuka kugira ngo ugurishwe nk’ikiribwa gisanzwe, ko icyo inganda zikora ari ukugira umuceri ikiribwa gisanzwe gishobora kuribwa. Ivuga ko ku rupapuro rwa 3 rwa raporo, abahanga bagaragaje ko umuceri udahita utekwa bakimara kuwusarura, ko nyuma yo kuwuhura, bawanika, bakawusukura bawuvanamo umurama n’indi myanda no kongera kuwanika kugira ngo wume mbere yo kuwutonora kugira ngo uribwe cyangwa kuwanika kugira ngo ushobore kubikika uzatonorwe mu gihe kizaza, ko kubera ko umuceri udashobora kuribwa uko wasaruwe, usukurwa kugira ngo ugezwe ku rwego rwo kuba watekwa, ko byanze bikunze ugomba gutakaza ishusho yo mu isarura kugira ngo ushobore kuba ikiribwa kiri ku rwego rwo kuribwa, ariko ko ibyo bitawugira igihingwa cy’ubundi bwoko. UKO URUKIKO RUBIBONA [13] Ingingo ya 3 y’Itegeko N°15/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, iteganya ibikurikira: “Buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana ”.

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[14] Raporo y’abahanga, ku rupapuro rwa 3, yasobanuye ko umuceri uba mu muryango w’ibinyampeke, bisaba ko nyuma yo kuwuhura, bawanika, bakawusukura bawuvanamo umurama n’indi myanda, no kongera kuwanika kugira ngo wume ku kigero cy’ubuhehere bukenewe mbere yo kuwutonora kugira ngo uribwe cyangwa kuwanika kugira ngo ushobore kubikika uzatonorwe mu gihe kizaza. [15] Ku rupapuro rwa 8 rw’iyo raporo kandi, isobanura ko intego y’uruganda rw’umuceri ari ugukuraho igishishwa cy’umuceri kigize pady (umuceri udatonoye) n’ibigize akandi gahu k’imbere k’igishishwa bakunda kwita son de riz (insekeseke z’umuceri) kugira ngo haboneke intete zuzuye z’umuceri utonoye w’urwererane, utarimo imyanda kandi urimo umubare muke w’intete z’ibimene. [16] Nk’uko bigaragazwa mu rubanza rujuririrwa mu gika cya 12, icya 13 n’icya 14, Urukiko rwagaragaje ibikubiye muri raporo y’abahanga yakozwe n’impuguke mu bijyanye n’imitunganyirize y’ibihingwa byo mu bwoko bw’umuceri aho bagaragaje inzira zose umuceri unyuramo nyuma yo gusarurwa kugira ngo ugere igihe ushobora kuribwa, bavuga ko inzira umuceri unyura mo ari: gusarura, guhura, kwanika, kugosora no gutonora, ko nyuma yo kuwutonora hakurikiraho kuwutandukanya n’imyanda hakoreshejwe imashini zinyuranye kugeza ubwo habonetse umuceri w’ikigina ari nawo uharurwaho agahu k’ikigina ukaba urwererane noneho ukaba ugeze igihe cyo gucuruzwa no kuribwa. [17] Mu gika cya 21 cy’urubanza rujuririrwa, Urukiko rwasanze inzira umuceri unyuramo kugeza ubaye ikigina ari yo yakwitwa isarura kuko umuceri uba umaze gutandukanywa n’indi myanda. Naho mu gika cya 23 rugaragaza ko hakurikijwe ibiteganywa n’amabwiriza y’Ikigo cy’Igihugu cy’Ubuziranenge (RSB), umuceri wemewe ari umuceri w’urwererane (umweru) ari nayo mpamvu unyuzwa mu mashini kugira ngo iwutonoreho ako gashishwa k’ikigina ugahinduka umweru nk’uko n’abahanga babigaragaje, ko rero bitafatwa nko kuwongerera agaciro ahubwo ko ari ibisabwa bya ngombwa kugira ngo umuceri ube waribwa. [18] Naho mu gika cya 25 cy’urubanza rujuririrwa, Urukiko rwagaragaje ko n’ubwo izo nzira zose umuceri uzinyuramo utafatwa nk’ikiribwa gitunganyijwe kuko udahinduka ikindi kiribwa cy’ubundi bwoko ndetse ko bitawuha akandi gaciro kuko iyo utaratandukanywa n’ibishishwa ndetse n’indi myanda nta gaciro kemewe uba ufite ku isoko ry’ibiribwa. [19] Urukiko rw’Ubujurire rurasanga ibivugwa n’abahagarariye RRA ko Urukiko Rukuru rw’Ubucuruzi rwavugishije raporo y’abahanga ibyo itavuga, nta bimenyetso ibigaragariza, kuko ahubwo Urukiko rwasesenguye raporo y’abahanga nk’uko iri, ibivugwamo rubihuza n’ibiteganywa n’amategeko rusanga n’ubwo uwo muceri unyura mu nzira nyinshi zitandukanye ariko ko izo nzira zitawuhinduramo ikiribwa cy’ubundi bwoko; kandi akaba ntaho abahanga bigeze bavuga ko izo nzira umuceri unyuramo utonorwa kugeza ubaye urwererane ari ukuwuhindura ikiribwa cy’ubundi bwoko. [20] Ku bivugwa n’abahagarariye RRA ko Urukiko Rukuru rw’Ubucuruzi rwagiye rwivuguruza mu gusobanura raporo y’abahanga ndetse rukaba rwaravugiye RRA ibyo itaburanye, Urukiko rw’Ubujurire rurasanga nta shingiro byahabwa, kuko RRA itagaragaza ko rwigeze rwivuguruza ngo ruvuge ibitari muri raporo, kuko ntaho, yaba ari raporo y’abahanga cyangwa abahagarariye RRA bigeze bagaragaza ko inzira umuceri unyuramo usukurwa kugira ngo ube

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urwererane byaba biwugira ikiribwa cy’ubundi bwoko kandi icyo akaba ari nacyo cyashingiweho urukiko rwemeza ko umuceri atari ikiribwa gitunganyijwe kigomba kwishyura umusoro ku nyongeragaciro. [21] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rw‘Ubujurire rurasanga Urukiko Rukuru rw’Ubucuruzi rutarasesenguye uko bitari raporo y’abahanga, imiburanire ya RRA y’uko iyo raporo y’abahanga yasesenguwe nabi bigatuma rwemeza ko umuceri SODAR Ltd icuruza uba utatunganyijwe ikaba nta shingiro ifite, bityo n’ubujurire bwa RRA kuri iyi ngingo bukaba nta shingiro bufite.

2.Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarasesenguye nabi ingingo z’amategeko bigatuma rwemeza ko umuceri SODAR Ltd icuruza usonewe umusoro ku nyongeragaciro (TVA). [22] Abahagarariye RRA bavuga ko Urukiko Rukuru rw’Ubucuruzi rutasesenguye neza itegeko rishyiraho TVA n’Iteka rya Minisitiri ririshyira mu bikorwa kuko umuceri SODAR Ltd igura n’abahinzi iyo umaze gutunganywa ugira agaciro kisumbuye ugereranyije n’ako uba ufite bakiwusarura. [23] Bakomeza bavuga ko Urukiko rutasesenguye neza ingingo ya 2, agace ka 3, n’ingingo ya 6, agace ka 6, z’Itegeko N 37/2012 rishyiraho umusoro ku nyongeragaciro ngo ruyihuze n’ingingo ya 1 y’Iteka rya Minisitiri Nº 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera, kuko Itegeko riteganya ko ibikomoka ku buhinzi n’ubworozi bidatangirwa umusoro ku nyongeragaciro keretse iyo byatunganyijwe, ariko Iteka rya Minisitiri ryaje risobanura uburyo ikiribwa cyatunganyijwe kiba kimeze, risobanura ko ari igihe kiba cyatakaje ishusho yacyo cyari gifite mu gihe cy’isarurwa ndetse kikazamura n’agaciro ku isoko kubera uko gutunganywa, ko ukurikije ibikorwa SODAR Ltd ikora ku muceri bihindura ishusho n’agaciro kawo ugereranyije n’uko uba umeze igihe iwugura n’abaturage, ibyo ikora ari byo kuwutunganya; bityo akaba ari byo umushingamategeko yavugaga bituma usoreshwa TVA. [24] Abahagarariye SODAR Ltd biregura bavuga ko Urukiko Rukuru rw’Ubucuruzi rwasobanuye amategeko uko bikwiye, kuko ingingo ya 2, agace ka 3, n’ingingo ya 6, agace ka 6 z’Itegeko no 37/2012 rishyiraho umusoro ku nyongeragaciro ryagaragaje ko kugira ngo ikiribwa cyitwe ko cyatunganyijwe, kigomba kuba cyahinduwemo ubundi bwoko bw’ikiribwa, naho Iteka rya Minisitiri ryo rikaba rizana indi myumvire itandukanye n’iy’Itegeko ku kiribwa gitunganyijwe; ko guhindura ishusho no kongera agaciro ku isoko atari byo byatuma umuceri witwa ko watunganyijwe mu gihe utahinduwemo ikiribwa cy’ubundi bwoko. UKO URUKIKO RUBIBONA [25] Ingingo ya 2, agace ka 3, y’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya ibikurikira: «Uretse ibiteganywa ukundi n’iri tegeko, ibiribwa bitunganyijwe bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by’ubundi bwoko n’agaciro bishya, nk’uko byagenwa n’Iteka rya Minisitiri

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». Naho ingingo ya 6 y’iryo Tegeko, agace ka 13, igira iti: « Ibikomoka ku buhinzi n’ubworozi byose, uretse ibitunganyijwe, bisonewe umusoro ku nyongeragaciro». [26] Ingingo ya mbere y’Iteka rya Minisitiri Nº 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera igira iti: « Ikiribwa cyose, cyaba igikomoka ku buhinzi cyangwa ku bworozi, gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura mu gihe bagitunganyaga. Ikiribwa kivugwa mu gika cya mbere cy’iyi ngingo gifatwa nk’icyagize agaciro gashya iyo agaciro kacyo ku isoko kazamutse biturutse ku gikorwa cyo kugitunganya». [27] Mu gusuzuma ibijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rutarasesenguye nabi ingingo ya 2, agace ka 3, y’Itegeko N 37/2012 rishyiraho umusoro ku nyongeragaciro n’ingingo ya 1 y’Iteka rya Minisitiri N 010/16/10/TC ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera, hagomba gusesengurwa ibiteganyijwe muri izi ngingo zombi maze Urukiko rukabihuza n’imiburanire y’ababuranyi. [28] Mu gusesengura ingingo ya 2, agace ka 3, y’Itegeko N°37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro, Urukiko rurasanga igaragaza neza ko ibiribwa byitwa ko bitunganyijwe iyo byavuyemo ibiribwa by’ubundi bwoko ndetse n’agaciro kabyo kakaba kiyongereye. Bisobanuye ko izo mpamvu zombi zigomba kuba zuzuye kugira ngo hemezwe ko icyo kiribwa cyatunganyijwe (critères cumulatifs). [29] Mu gusesengura ingingo ya 1 y’Iteka rya Ministiri nº 010/16/10/TC ryo ku wa 01/11/2016 yavuzwe haruguru, Urukiko rurasanga ivuga ko ikiribwa gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo mu isarura igihe bagitunganya, kandi ko gifatwa nk’icyagize agaciro gashya iyo agaciro kacyo ku isoko kazamutse biturutse ku gikorwa cyo kugitunganya. [30] Ku byerekeranye no kuba ibiribwa byatunganyijwe bihinduka ibiribwa by’ubundi bwoko cyangwa ibiribwa bishya kandi byiyongereye agaciro, Urukiko rurasanga umuceri ugurishwa na SODAR Ltd uba wiyongereye agaciro ariko nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye mu rubanza rujuririrwa, uwo muceri SODAR Ltd igurisha utafatwa nk’ikiribwa gitunganyijwe kuko iwufata uko wasaruwe, ikawusukura kugeza intete zibaye ikigina nyuma zigaharurwaho ako gashishwa k’ikigina ugasigara ari urwererane, ibyo ubwabyo bikaba bitawuhindura ikiribwa cy’ubwoko bundi cyangwa ikiribwa gishya gitandukanye n’umuceri uko wasaruwe umeze. [31] Urukiko rurasanga kandi nk’uko bigaragara muri raporo y’abahanga Urukiko rwiyambaje mu rubanza rujuririrwa, ku gace kayo ka 3.5.3.6, mu rwego rwo kugira ngo umuceri witwe ikiribwa, ujye ku isoko ahacururizwa umuceri usanzwe, habanza gukorwa imirimo itandukanye irimo: gusarura, guhura, kwanika, kugosora no gutonora, iyo imirimo iwukorwaho, n’ubwo yongerera agaciro umuceri, ikaba itawuhindura ikiribwa cy’ubundi bwoko ; mu gihe izo mpamvu zombi (guhinduka ikiribwa cy’ubundi bwoko no kongererwa agaciro) zituzuye kugira ngo hemezwe ko ikiribwa cyatunganyijwe. [32] Urukiko rw’Ubujurire rurasanga rero RRA itabasha kugaragaza ko mu mirimo ikorerwa umuceri, hari ikindi kiribwa cy’ubundi bwoko bushya SODAR Ltd yaba ikora kiwukomokaho cyangwa se ko mbere y’uko umuceri SODAR Ltd igurisha ushyirwa ku isoko hari ikindi kiribwa

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ukomokaho gishobora gushyirwa ku isoko ku buryo umuceri uvugwa muri uru rubanza wo, uba wahindutse ikindi kiribwa cy’ubundi bwoko. [33] Ku byerekeranye n’ubusobanuro bw’Iteka rya Minisitiri Nº 010/16/10/TC ryo ku wa 01/11/2016 ryavuzwe haruguru rivuga ko ikiribwa cyose, cyaba igikomoka ku buhinzi cyangwa ku bworozi, gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura mu gihe bagitunganyaga, Urukiko rurasanga icyo Iteka riba rigamije ari ugushyira mu bikorwa itegeko no kurushaho kuryumvikanisha, ariko atari ugutanga ibisobanuro bihindura ibiteganyijwe mu Itegeko. Ku birebana n’uru rubanza, Urukiko rurasanga ibiteganyijwe n’ingingo ya 1 y’Iteka rya Minisitiri Nº 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera bidahura n’ibyo ingingo ya 2, agace ka 3, y’Itegeko n° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya, kuko itanga ibisobanuro bishya bitavuzwe mu Itegeko, kuko ibivugwa muri iryo Teka : “gutakaza ishusho yacyo yo mu isarura mu gihe bagitunganyaga” bitandukanye no kuba ikiribwa cy’ubundi bwoko. [34] Urukiko rw’Ubujurire rumaze gusesengura no guhuza ibiteganywa n’ingingo ya 2, agace ka 3, y’Itegeko N 37/2012 rishyiraho umusoro ku nyongeragaciro n’ingingo ya 1 y’Iteka rya Minisitiri N 010/16/10/TC ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera, rurasanga umuceri SODAR Ltd igurisha utari mu biribwa bitunganyijwe ku buryo bivamo ibiribwa by’ubundi bwoko n’agaciro bishya, ukaba rero utakurwa mu biribwa bisonewe nk’uko biteganywa n’ingingo ya 6, agace ka 13, y’Itegeko ryavuzwe haruguru, iyi ngingo y’ubujurire bwa RRA ikaba nta shingiro ifite. 3.Kumenya niba RRA yaragombaga gutegekwa kwishyura amafaranga y’abahanga. [35] RRA ivuga ko itagombaga gucibwa amafaranga y’abahanga kuko icyemezo cyafashwe kidakurikije amategeko. [36] SODAR Ltd ivuga ko indishyi zicibwa n’Urukiko zigendera ku mwanzuro ugezweho na rwo nyuma yo gusesengura ibyo impande zombi zaburanishije, maze utsinzwe urubanza akirengera ingaruka z’ibyagiye ku rubanza. UKO URUKIKO RUBIBONA [37] Ingingo ya 273 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira : “ Amafaranga ahabwa abatangabuhamya, abaganga, n’abandi bahanga agenwa n’inteko y’Urukiko imaze kubona impapuro zikubiyemo ibi bikurikira: 1° umunsi imirimo yasabiweho gukorwa n’izina ry’umucamanza wayisabye; 2° ubwoko bw’urubanza n’amazina y’ababuranyi; 3° ubwoko bw’imirimo, umunsi yakoreweho n’igihe yakozwemo, kimwe n’ibisobanuro byerekana umubare w’amafaranga yayitanzweho. Amafaranga avugwa mu gika cya mbere cy’iyi ngingo, yishyurwa n’umuburanyi watsinzwe”. [38] Urukiko rw’Ubujurire rurasanga mu rubanza rujuririrwa, byarabaye ngombwa ko Urukiko Rukuru rw’Ubucuruzi rwiyambaza abahanga mu bijyanye n’imitunganyirize y’ibihingwa byo mu bwoko bw’umuceri kugira ngo barusobanurire inzira zose umuceri unyuramo nyuma yo gusarurwa

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kugira ngo ugere igihe ushobora kuribwa, kuba rwarategetse RRA kwishyura abo bahanga rukaba nta kosa rwakoze, kuko bihuza n’ibiteganyijwe n’ingingo ya 273 y’Itegeko ryibukijwe haruguru, cyane ko ari yo yatsinzwe urubanza, bityo ubujurire bwa RRA kuri iyi ngingo bukaba nta shingiro bufite. [39] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rw‘Ubujurire rurasanga n’ubwo umuceri ucuruzwa na SODAR Ltd iba yawongerewe agaciro, binyuranye n’uko Urukiko Rukuru rw’Ubucuruzi rwari rwabibonye, ariko kandi uwo muceri SODAR Ltd ntiwuhindura ikiribwa cy’ubundi bwoko cyangwa ikiribwa gishya, mu gihe nyamara izi mpamvu zombi zigomba kuba zuzuye kugira ngo ikiribwa gishobore gusoreshwa umusoro ku nyongeragaciro (critères cumulatifs), ku bw’ibyo imikirize y’urubanza RCOMA 00544/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 19/09/2019 ikaba idahindutse. 4.Kumenya niba hari amafaranga y’igihembo cy’Abavoka n’ay’ikurikiranarubanza agomba gutangwa muri uru rubanza. [40] RRA isaba 1.000.000 Frw y’ikurikiranarubanza na 1.000.000 Frw y’igihembo cya Avoka. [41] SODAR Ltd ivuga ko ayo mafaranga RRA idakwiye kuyahabwa kuko ari yo ikomeje kwishora mu manza, isaba ko ahubwo yahabwa igihembo cya Avoka kingana na 2.000.000 Frw yiyongera ku yo bahawe mu Rukiko rubanza. UKO URUKIKO RUBIBONA [42] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 28/04/2018 ryerekeye imiburanishirize y’imanza mbonezamubano, 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. [43] Hashingiwe ku biteganywa n’iyi ngingo, Urukiko rurasanga SODAR Ltd idakwiye kwishyura RRA amafaranga y‘ikurikiranarubanza n’igihembo cya Avoka isaba, kuko ubujurire bwayo nta shingiro bwahawe. [44] Urukiko rurasanga ahubwo RRA igomba kwishyura SODAR Ltd amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, ariko kubera ko ayo isaba ari menshi, Urukiko rukaba ruyigeneye mu bushishozi bwarwo 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza. III. ICYEMEZO CY’URUKIKO [45] Rwemeje ko ubujurire bw’Ikigo cy’Imisoro n’Amahoro (RRA) nta shingiro bufite; [46] Rwemeje ko imikirize y’urubanza RCOMA 00544/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 19/09/2019 idahindutse;

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[47] Rutegetse Ikigo cy’Imisoro n’Amahoro (RRA) kwishyura SODAR Ltd 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uru rwego, yose hamwe akaba 700.000 Frw; [48] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.