IKIGO CY’IMISORO N’AMAHORO v. BANDAG Ltd

# IKIGO CY’IMISORO N’AMAHORO v. BANDAG Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2015-12-11 - Case/document no.: RCOMAA 0050/14/CS - Collection: Supreme Court

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IKIGO CY’IMISORO N’AMAHORO v. BANDAG Ltd [Rwanda URUKIKO RW’IKIRENGA – RCOMAA 0050/14/CS (Mutashya, P.J., Karimunda na Gakwaya, J.) 11 Ukuboza 2015] Itegeko rigena ububasha bw’Urukiko rw’Ikirenga – Ubujurire – Gutsindwa ku mpamvu zimwe mu rwego rwa mbere no ku rwego rwa kabiri – Iyo umuburanyi yatsinzwe ku mpamvu zimwe ku rwego rwa mbere no ku rwego rwa kabiri, akajurira, ubujurire bwe ntibwakwakirwa ngo busuzumwe mu Rukiko rw’Ikirenga kuko butari mu bubasha bwarwo . Incamake y’ikibazo: Uru rubanza rukomoka kw’igenzura RRA yakoreye BANDAG Ltd ku musoro ku nyungu, umusoro ku nyongeragaciro, n’umusoro ku mishahara ku myaka ya 2008, 2009 na 2010, aho BANDAG Ltd yaciwe umusoro w’inyongera ungana na 68.882.954 Frw hanyuma ariko iza gusubizwa amafaranga angana na 9.400.748 Frw yitwa credit d’impot. Kubera ko BANDAG Ltd itishimiye icyemezo cy’iyo genzura yakorewe na RRA, yajuririye kwa Komiseri Mukuru, ariko nawe yemeza ko igomba kwishyura uwo musoro wose yaciwe. Nyuma yaho BANDAG Ltd yaregeye Urukiko rw’Ubucuruzi, isaba ko uwo musoro uvanwaho ivuga ko yawuciwe hirengagijwe ko inyungu zituruka ku nguzanyo zivanwa mu nyungu zisoreshwa inavuga ko hari n’umusoro ku mishahara y’aba consultants yaciwe na RRA ibafashe nk’abakozi.Urukiko rutegeka ko umusoro waciwe BANDAG Ltd ukurwa mu wemejwe na Komiseri Mukuru, rutegeka RRA kwishyura BANDAG Ltd indishyi zingana na 500.000 Frw no kuyisubiza 50.000 Frw y’amagarama yatanze irega. RRA yongeye na none ijurira mu Rukiko Rukuru rw’Ubucuruzi, rwemeza ko ubujurire bwayo nta shingiro bufite, ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi igumyeho, ikomeza no mu Rukiko rw’Ikirenga, ivuga ko BANDAG Ltd igomba gucibwa umusoro ku nyungu z’inguzanyo kuko izo nyungu zitujuje n’Itegeko isaba ko indishyi yaciwe zavanwaho. BANDAG Ltd yisobanura ivuga ko ubujurire bwa RRA butari mu bubasha bw’Urukiko rw’Ikirenga kuko yatsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe, bityo ko ubujurire bwayo ntibugomba kwakirwa . RRA kuri iki kibazo yo ivuga ko ibyo BANDAG Ltd ivuga ntibikwiye guhabwa agaciro ivuga ko agaciro k’ikiburanwa ariko kagaragaza ububasha bw’Urukiko rw’Ikirenga, isobanura ko ibirego Urukiko rw’ikirenga ruburanisha bigomba kuba nibura bifite agaciro ka 50.000.000 Frw, kandi muri iyi dosiye ikiburanwa gifite agaciro ka 66.731.509 Frw kandi ko mu manza zitari nshinjabyaha, agaciro k’amafaranga, agaciro k’ikiburanwa kimwe n’agaciro k’icyo amasezerano ashingiyeho aribyo bigena ububasha bw’Urukiko rw’Ikirenga. RRA isubiza ivuga ko ku bijyanye nuko BANDAG ivuga ko yatsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe atari ukuri kuko ingingo urukiko rwa mbere rwashingiyeho atari zo urukiko rwa kabiri rwashingiyeho, ivuga bigaragara nuko ku ngingo ya mbere yasuzumwe n’Urukiko rw’Ubucuruzi, aho mu gufata icyemezo cyarwo, rwashingiye ku ihame rya principe de l’indépendance mu gihe Urukiko Rukuru rw’Ubucuruzi rwashingiye ku mpamvu z’uko RRA itigeze inenga amasezerano y’umwenda izo nyungu zikomokaho.

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Incamake y’icyemezo: 1. Igihe cyose bigaragara ko ku rwego rwa mbere no ku rwego rwa kabiri, umuburanyi yatsinzwe ku mpamvu zimwe, iyo atanze ubujurire mu Rukiko rw’Ikirenga, uru Rukiko ntirushobora kububuranisha kuko butari mu bubasha bwarwo n’ubwo agaciro k’ikiburanwa karenze 50.000.000 Frw cyangwa se rumwe mu Nkiko zaburanishije uru rubanza mu rwego rwa mbere cyangwa mu rwa kabiri haba haragenwemo indishyi zingana nibura na miliyoni mirongo itanu z’amafaranga y’u Rwanda (50.000.000 Frw). Ubujurire ntiburi mu bubasha bw’Urukiko rw’Ikirenga. Amagarama y’urubanza aherereye kuwareze. Amategeko yashingiweho: Itegeko Ngenga n° 03/2012/OL ryo ku wa 13/6/2012,rigena imiterere, imikorere, n’ububasha by’urukiko rw’ikirenga, ingingo ya 28, igika cya 5. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] BANDAG Ltd yakorewe na RRA igenzura ku musoro ku nyungu, umusoro ku nyongeragaciro, n’umusoro ku mishahara ku myaka ya 2008, 2009 na 2010, maze iza gucibwa umusoro w’inyongera ungana na 68.882.954 Frw kuri uwo yari yamenyekanishijwe muri ‘’déclarations’’ zayo, hanyuma igasubizwa ungana na 9.400.748 Frw (crédit d’impôt). Mu musoro w’inyongera yaciwe, harimo uturuka ku nyungu zishingiye ku nguzanyo zabariwe mu nyungu zisoreshwa, ndetse hakaba n’umusoro ku mishahara y’aba ‘’consultants’’, RRA itemeye ko ari aba ‘’consultants’’ ahubwo ikabafata nk’abakozi basanzwe. [2] BANDAG Ltd ntiyishimiye iki cyemezo cy’igenzura, maze ikijuririra kwa Komiseri Mukuru, ariko nawe yemeza ko igomba kwishyura uwo musoro wose yaciwe. Na none BANDAG Ltd ntiyishimiye icyemezo cya Komiseri Mukuru, bituma iregera Urukiko rw’Ubucuruzi, isaba ko uwo musoro uvanwaho kuko yawuciwe hirengagijwe ko inyungu zituruka ku nguzanyo zivanwa mu nyungu zisoreshwa ndetse ko hari n’umusoro ku mishahara y’aba ‘’consultants’’ yaciwe RRA ibafashe nk’abakozi basanzwe, nyamara bafite nimero y’umusoreshwa (TIN) yabo. [3] Ku wa 30/07/2014, urwo Rukiko rwaciye urubanza RCOM 0471/14/TC/2013, rwemeza ko ikirego cya BANDAG Ltd gifite ishingiro muri byose, rutegeka ko umusoro ungana na 66.731.509 Frw waciwe BANDAG Ltd ukurwa mu wemejwe na Komiseri Mukuru, runategeka RRA kwishyura BANDAG Ltd indishyi zingana na 500.000 Frw no kuyisubiza 50.000 Frw y’amagarama yatanze irega. [4] RRA ntiyishimiye imikirize y’urwo rubanza ijuririra mu Rukiko Rukuru rw’Ubucuruzi. Kuwa 30/10/2014, urwo Rukiko rwaciye urubanza RCOMA 0470/14/HCC, rwemeza ko ubujurire bwa RRA nta shingiro bufite, ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi igumyeho.

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[5] RRA ntiyishimiye imikirize y’urwo rubanza, ijuririra mu Rukiko rw’Ikirenga, ivuga ko BANDAG Ltd igomba gucibwa umusoro ku nyungu z’inguzanyo kuko izo nyungu zitujuje ibiteganywa n’ingingo ya 21, 3ᵒ y’Itegeko nᵒ 16/2005 ryo ku wa 18/8/2005 rigena imisoro itaziguye ku musaruro, ko abakozi bitwa aba ‘’consultants’’ na BANDAG Ltd ari abakozi basanzwe hashingiwe ku nteruro yitwa ‘’généralités’’ y’amasezerano yabo, ku ngingo ya 2, igika cya 2 y’ayo masezerano no ku ngingo ya 14 y’Itegeko nᵒ 13/2009 ryo ku wa 27/5/2009 agenga umurimo mu Rwanda kandi ko indishyi RRA yaciwe zikwiye kuvanwaho. [6] Urubanza rwaburanishijwe mu ruhame kuwa 3/11/2015, RRA ihagarariwe na Me KABIBI Spéciose naho BANDAG Ltd ihagarariwe na Me TWILINGIYEMUNGU Joseph. Iburanisha ritangiye, BANDAG Ltd yibukije ko yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ikirenga, isobanura ko hashingiwe ku ngingo ya 28, igika cya 5 y’Itegeko Ngenga nᵒ 03/2012/OL ryo ku wa 13/6/2012 rigena imiterere, imikorere n’ububasha by’Urukiko rw’Ikirenga, kuba RRA yaratsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe no kuba Urukiko Rukuru rw’Ubucuruzi rwaremeje ko icyemezo cy’Urukiko rw’Ubucuruzi kigumaho mu ngingo zacyo zose, ubujurire bwayo butari mu bubasha bw’uru Rukiko. II. IKIBAZO KIGIZE URUBANZA N’ISESENGURWA RYACYO Kumenya niba ubujurire bwa RRA buri mu bubasha bw’Urukiko rw’Ikirenga [7] Me TWILINGIYEMUNGU Joseph avuga ko hashingiwe ku ngingo ya 28, igika cya gatanu y’Itegeko Ngenga n 03/2012/OL ryo ku wa 13/6/2012 rigena imiterere, imikorere ᵒ n’ububasha by’Urukiko rw’Ikirenga, ubujurire bwa RRA butari mu bubasha bw’Urukiko rw’Ikirenga. Asobanura ko impamvu ari uko RRA yatsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe. Asobanura kandi ko n’ubwo ubujurire bwa RRA bushingira ku ngingo ya 28, igika cya kabiri, agace ka 7 y’Itegeko Ngenga ryavuzwe haruguru ariko hashingiwe kuri ‘‘exception‘‘ ivugwa mu gika cya nyuma cy’iyo ngingo, ubwo bujurire budashobora kuburanishwa n’uru Rukiko. [8] Me TWILINGIYEMUNGU Joseph akomeza avuga ko byongeye kandi ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko icyemezo cy’Urukiko rw’Ubucuruzi kigumaho mu ngingo zacyo zose ku buryo bigaragara nta gushidikanya ko Inkiko zibanza zashingiye ku mpamvu zimwe, bityo kuba ingingo zose zashingiweho n’Urukiko rwaciye urubanza ku rwego rwa mbere ari nazo zashimangiwe n’Urukiko rwajuririwe, ubujurire bwa RRA mu rwego rwa kabiri rw‘ubujurire bukaba butaragombaga kwakirwa. [9] Me KABIBI Spéciose avuga ko ubujurire bwa RRA bushingiye ku ngingo ya 28, igika cya kabiri, agace ka 7 y’Itegeko Ngenga n 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru ᵒ ku buryo inzitizi yatanzwe na BANDAG Ltd nta shingiro ikwiye guhabwa kubera ko agaciro k’ikiburanwa ariko kagaragaza ububasha bw’Urukiko rw’Ikirenga, iyi ngingo ikaba iteganya ko ibirego ruburanisha bigomba kuba nibura bifite agaciro ka 50.000.000 Frw, kandi muri iyi dosiye ikiburanwa gifite agaciro ka 66.731.509 Frw nk’uko Inkiko z’ubucuruzi zabyemeje. Akomeza

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avuga ko ibi bishimangirwa kandi n’igika cya 4 cy’ingingo ya 28 y’Itegeko Ngenga nᵒ 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru, aho iteganya ko mu manza zitari nshinjabyaha, agaciro k’amafaranga, agaciro k’ikiburanwa kimwe n’agaciro k’icyo amasezerano ashingiyeho aribyo bigena ububasha bw’Urukiko rw’Ikirenga. [10] Ku bijyanye n’ibyo BANDAG Ltd ivuga ko RRA yatsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe, Me KABIBI Spéciose avuga ko nabyo atari ukuri kubera ko ingingo Urukiko rwa mbere rwashingiyeho atarizo Urukiko rwa kabiri rwashingiyeho. Asobanura ko ibi bigaragara ku ngingo ya mbere yasuzumwe n’Urukiko rw’Ubucuruzi, aho mu gufata icyemezo cyarwo, rwashingiye ku ihame rya ‘‘principe de l’indépendance‘‘ mu gihe Urukiko Rukuru rw’Ubucuruzi rwashingiye ku mpamvu z’uko RRA itigeze inenga amasezerano y’umwenda izo nyungu zikomokaho. Akomeza asobanura ko ku ngingo ya kabiri irebana n’abakozi BANDAG Ltd yita aba ‘‘consultants‘‘, Urukiko rw’Ubucuruzi, mu gufata icyemezo cyarwo, rwashingiye ku masezerano abo bantu bagiranye na BANDAG Ltd, naho Urukiko Rukuru rw’Ubucuruzi rwo rukaba rwaragaragaje ko bitari ngombwa no gusesengura aya masezerano y’abakozi ndetse runasuzuma n‘ibijyanye n’imibare y’ikiburanwa kuri iyi ngingo. UKO URUKIKO RUBIBONA [11] Ingingo ya 28, igika cya 5 y‘Itegeko Ngenga n° 03/2012/OL ryo ku wa 13/6/2012 rigena imiterere, imikorere, n’ububasha by’Urukiko rw’Ikirenga iteganya ko ‘‘ Icyakora, urubanza umuburanyi yatsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe, ntirushobora kujuririrwa mu Rukiko rw’Ikirenga‘‘. [12] Urukiko rw’Ikirenga rurasanga impamvu z’urubanza zigomba kumvikana nk’ibisobanuro ku byabaye (motifs de fait) no ku bw‘amategeko (motifs de droit) Urukiko rwashingiyeho mu gufata icyemezo cyarwo1. [13] Urukiko rw’Ikirenga rusanga Urukiko rw’Ubucuruzi n’Urukiko Rukuru rw’Ubucuruzi, zombi zarasuzumye ibibazo bitatu, icya mbere kirebana n’umusoro ku nyungu z’inguzanyo waciwe BANDAG Ltd, icya kabiri kirebana n‘umusoro uturuka ku mafaranga yahembwe abo BANDAG Ltd yita aba ‘‘consultants‘‘, icya gatatu kikarebana n’indishyi z’ikurikiranarubanza n’igihembo cya avoka BANDAG Ltd yari yasabye. [14] Ku birebana n’umusoro ku nyungu z’inguzanyo waciwe BANDAG Ltd, Urukiko rw’Ikirenga rusanga nk’uko bigaragara mu bice bya 9, 10 na 11 by’urubanza rwaciwe n‘Urukiko rw’Ubucuruzi, urwo Rukiko rwavuze ko ‘‘hakurikijwe ihame ry’uko buri mwaka w’umusoro wigenga (Principe de l’indépendance de l’exercice fiscal) ndetse hashingiwe no ku ngingo ya 21, agace ka gatatu n‘aka kane y’Itegeko n 16/2005 ryo ku wa 18/8/2005 rigena imisoro itaziguye ᵒ ku musaruro nk’uko ryavuguruwe kugeza ubu, inyungu ku nguzanyo BANDAG Ltd igomba abandi ku myaka ya 2008, 2009 na 2010 zigomba kubarirwa kuri iyo myaka kabone n’ubwo zaba zitarishyurwa kuko ziba ziganisha ku igabanuka ry’ibigize umutungo bwite wayo kandi 1 ‘’Les motifs sont des raisons de fait et de droit qui expliquent et justifient la décision’’, Loïc Cadiet, Droit judiciaire privé, 2e édition, Litec, Paris, 1998, P. 596. ‘’Les motifs ou la motivation constituent une partie du jugement par laquelle un juge indique les raisons de sa décision’’, MATADI NENGA GAMANDA, Droit judiciaire privé, Bruylant- Academia, Louvain-La-Neuve, 2006, P. 133.

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zarakoreshejwe mu bikorwa bijyane n’igihe cy’umusoro kirebwa, bityo rukaba rwarasanze inyungu ku nguzanyo BANDAG Ltd yatanze cyangwa igomba kwishyura ku myaka ya 2008, 2009 na 2010 zigomba gufatwa nk’ibyatunze umwuga zikavanwa mu nyungu isoreshwa‘‘. [15] Kuri icyo kibazo, nk’uko bigaragara mu gace ka 7 k’urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi, urwo Rukiko rwavuze ko ‘‘Urukiko rw’Ubucuruzi rwasanze n’ubwo inyungu zaba zitarishyurwa ziba zigabanya umutungo w’umusoreshwa, zikaba zigomba kubarirwa kuri buri mwaka wazo w’imisoro hagendewe ku ihame rya ‘‘indépendance des exercices‘‘, ko narwo ari uko rubibona kuko ibisabwa mu ngingo ya 21 y’Itegeko n 16/2005 ryo ᵒ ku wa 18/8/2005 rigena imisoro itaziguye ku musaruro, izi nyungu zibyujuje, rukaba rusanga kuba umwenda utarishyurwa bitabuza kuba uhari mu gihe ugaragazwa n’izindi nyandiko zidashidikanywaho, ikigo cy’Imisoro n’Amahôro (RRA) kikaba kitarigeze kinenga amasezerano y’umwenda izo nyungu zikomokaho, bityo ubujurire bwayo kuri iyi ngingo bukaba nta shingiro bufite‘‘. [16] Ku birebana n’ibivugwa na RRA by’uko isuzumwa ry’ibice bya 6 na 7 by’urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi, igaragaza ko urwo Rukiko rutagendeye gusa ku mpamvu Urukiko rw’Ubucuruzi rwashingiyeho ahubwo rwongeyeho izarwo, Urukiko rw’Ikirenga rurasanga atari byo kuko mu gace ka 6, urwo Rukiko rugaragaza ibyavuzwe n’impande zombi igihe cy’iburanisha, ibyavuzwe na RRA mu nyandiko ica umusoro, ibyavuzwe mu nyandiko ya BANDAG Ltd itanga ubujurire kwa Komiseri Mukuru n’ibyavuzwe mu cyemezo cya Komiseri Mukuru, naho mu gace ka 7, rwagaragaje impamvu Urukiko rwa mbere rwashingiyeho mu gufata icyemezo cyarwo kandi narwo nizo rwashingiyeho. [17] Hashingiwe ku bisobanuro byatanzwe mu bika bibanziriza iki, Urukiko rw’Ikirenga rurasanga ku birebana n’umusoro ku nyungu z’inguzanyo waciwe BANDAG Ltd, Urukiko rw’Ubucuruzi n’Urukiko Rukuru rw’Ubucuruzi, zombi zarasobanuye ko inyungu z’umwenda zitabarirwa mu nyungu zisoreshwa hashingiwe ku ngingo ya 21 y’Itegeko n 16/2005 ryo ku wa ᵒ 18/8/2005 ryavuzwe haruguru no ku ihame ry’uko buri mwaka w’umusoro wigenga (Principe de l’indépendance de l’exercice fiscal), bityo hashingiwe ku ngingo ya 28, igika cya 5 y‘Itegeko Ngenga n° 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru, ubujurire bwa RRA budakwiye kwakirwa kuri iyi ngingo. [18] Ku byerekeranye n’ikibazo cya kabiri cyasuzumwe n’Inkiko zombi kirebana n‘umusoro uturuka ku mafaranga yahembwe abo BANDAG Ltd yita aba ‘‘consultants‘‘, Urukiko rw’Ikirenga rusanga nk’uko bigaragara mu gace ka 15 k’urubanza rwaciwe n’Urukiko rw’Ubucuruzi, urwo Rukiko rwavuze ko umutwe w’amasezerano BANDAG Ltd yagiranye n’aba ‘‘consultants‘‘ ugaragaza ko yari amasezerano ya ‘‘consultance‘‘ kuko abiswe aba ‘‘consultants‘‘ babaga bafite ‘‘TIN‘‘ yabo kuko mu mategeko rusange (generalities), aba ‘‘consultants‘‘ bagombaga kwiyishyurira imisoro yose, bityo ibi bikaba bibatandukanya n’abakozi bandi basanzwe bishyurirwa imisoro n’umukoresha, naho Urukiko Rukuru rw’Ubucuruzi rwavuze mu gace ka 10 k’urubanza rwarwo ko mu gihe bigaragara ko aba bakozi basabwa kwiyishyurira imisoro kandi bakanayishyura koko nk’uko ibimenyetso biri muri dosiye bibigaragaza, nta mpamvu yo kubashyira mu bakozi basanzwe batiyishyurira imisoro kuko iyo nshingano iba ifitwe n’umukoresha.

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[19] Hashingiwe ku byavuzwe haruguru, Urukiko rw’Ikirenga rurasanga Inkiko zombi zarasobanuye ko BANDAG Ltd itaryozwa umusoro uturuka ku mafaranga yahembwe abo bagiranye amasezerano avugwa kuko bigaragaramo ko bari aba ‘‘consultants‘‘ kandi bagomba kwiyishyurira imisoro, bityo ku birebana n‘umusoro uturuka ku mafaranga yahembwe aba ‘‘consultants‘‘, rukaba rusanga RRA yaratsinzwe mu rwego rwa mbere n’urwa kabiri ku mpamvu zimwe ku buryo ubujurire bwayo budakwiye kwakirwa kuri iyi ngingo hashingiwe ku ngingo ya 28, igika cya 5 y‘Itegeko Ngenga n° 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru . [20] Ku byerekeranye n’ikibazo cya gatatu cyasuzumwe n’Inkiko zombi kirebana n’indishyi z’ikurikiranarubanza n’igihembo cya avoka BANDAG Ltd yari yasabye, Urukiko rw’Ikirenga rurasanga nk’uko bigaragara mu gace ka 18 k’urubanza rwaciwe n’Urukiko rw’Ubucuruzi, urwo Rukiko rwasobanuye ko ‘‘Ikigo cy’Imisoro n’Amahôro (RRA) kigomba guha BANDAG Ltd indishyi z’ikurikiranarubanza zirimo n’igihembo cya avoka zingana na 500.000 Frw zigenwe mu bwitonzi n’ubushishozi bwarwo kuko imisoro yaciwe ariyo yatumye yiyambaza Inkiko, ishaka avoka ukurikirana urubanza no kuburana kandi ubihemberwa‘‘, naho mu gace ka 15 k’urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi, urwo Rukiko rwasobanuye ko ‘‘indishyi zatanzwe ku rwego rwa mbere zingana n’ibihumbi maganatanu z’ikurikiranarubanza zifite ishingiro kubera ko n’ikirego cya BANDAG Ltd cyahawe ishingiro, ahubwo izo Ikigo cy’Imisoro n’Amahôro (RRA) gisaba kuri uru rubanza zingana na miliyoni imwe y’amafaranga zitwa izo gushorwa mu manza ku maherere zikaba nta shingiro zifite, kubera ko ubujurire bwacyo nabwo nta shingiro bufite‘‘. [21] Hashingiwe ku byavuzwe haruguru, Urukiko rw’Ikirenga rurasanga BANDAG Ltd yaragenewe indishyi yasabaga ku rwego rwa mbere n’urwa kabiri ku mpamvu y’uko ikirego yari yatanze gifite ishingiro, bityo kuba RRA yaratsinzwe ku rwego rwa mbere n’urwa kabiri ku mpamvu zimwe, ubujurire bwayo bukaba budakwiye kwakirwa kuri iyi ngingo hashingiwe ku ngingo ya 28, igika cya 5 y‘Itegeko Ngenga n° 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru. [22] Ku birebana n’ibivugwa na RRA by’uko hashingiwe ku ngingo ya 28, igika cya 2, 7ᵒ n‘icya 4 y’Itegeko Ngenga nᵒ 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru2, ubujurire bwayo buri mu bubasha bw’Urukiko rw’Ikirenga kuko agaciro k’ikiburanwa muri uru rubanza karenze 50.000.000 Frw kandi Inkiko zibanza zaremeje ko mu musoro waciwe BANDAG Ltd hakurwamo ungana na 66.731.509 Frw, bityo igika cya 5 cy’iyo ngingo kikaba kitagomba gukoreshwa muri uru rubanza, Urukiko rw’Ikirenga rurasanga, ahubwo isuzumwa ry’igika cya 5 cy’ingingo ya 28 ryumvikanisha nta gushidikanya ko igihe cyose bigaragara ko ku rwego rwa mbere no ku rwego rwa kabiri, umuburanyi yatsinzwe ku mpamvu zimwe, iyo atanze ubujurire mu Rukiko rw’Ikirenga, uru Rukiko ntirushobora kububuranisha kuko butari mu bubasha bwarwo n’ubwo agaciro k’ikiburanwa karenze 50.000.000 Frw cyangwa se rumwe mu Nkiko 2 Ingingo ya 28, igika cya 2, 7ᵒ y’Itegeko Ngenga nᵒ 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru iteganya ko ‘’Urukiko rw’Ikirenga rufite ububasha bwo kuburanisha mu rwego rw’ubujurire imanza zaciwe ku rwego rwa kabiri n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi cyangwa Urukiko Rukuru rwa Gisirikare, iyo zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo itanu z’amafaranga y’u Rwanda (50.000.000 Frw) cyangwa se zifite agaciro kagenwe n’umucamanza igihe habaye impaka, kangana nibura n’amafaranga y’u Rwanda miliyoni mirongo itanu (50.000.000 Frw)’’.

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zaburanishije uru rubanza mu rwego rwa mbere cyangwa mu rwa kabiri haba haragenwemo indishyi zingana nibura na miliyoni mirongo itanu z’amafaranga y’u Rwanda (50.000.000 Frw). [23] Kubera izo mpamvu zose, Urukiko rw’Ikirenga rurasanga hashingiwe ku ngingo ya 28, igika cya 5 y‘Itegeko Ngenga n° 03/2012/OL ryo ku wa 13/6/2012 ryavuzwe haruguru, ubujurire bwa RRA butari mu bubasha bwarwo. III. ICYEMEZO CY’URUKIKO [24] Rwemeje ko ubujurire bwatanzwe na RRA butari mu bubasha bw`Urukiko rw`Ikirenga. [25] Rutegetse RRA kwishyura amagarama y`uru rubanza angana na 100.000 Frw.