IKIGO CY’IMISORO N’AMAHORO v. SKY HOTEL

# IKIGO CY’IMISORO N’AMAHORO v. SKY HOTEL

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2016-04-15 - Case/document no.: RCOMA 0062/13/CS - Collection: Supreme Court

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IKIGO CY’IMISORO N’AMAHORO v. SKY HOTEL [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0062/13/CS (Nyirinkwaya, P.J., Kayitesi na Mukandamage, J.) 15 Mata 2016] Amategeko agenga imisoro – Igenzura ry’umusoro – Kuregera icyemezo cya Komiseri Mukuru – Icyemezo cya Komiseri Mukuru nticyaregerwa n’umusoreshwa iyo igenzura gishingiyeho ryateshejwe agaciro – Itegeko N74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko N 25/2005 rigena imitunganyirize y’isoresha, ingingo ya 7. Amategeko agenga imisoro – Ubusaze bw’umusoro – Ihagarikwa ry’ubusaze bw’umusoro – Imenyekanisha ry’umusoro rikorwa bitarenze kuwa 31/03 w’umwaka ukurikiye kw’igihe cy’umusoro gikurikiyeho kandi ubuyobozi bw’imisoro bukaba bufite igihe cy’imyaka itatu(3ans) cyo kugenzura umusoro ariko ubusaze bw’icyo gihe bugahagarikwa n’inyandiko imenyesha umusoreshwa igihe cy’igenzura – Itegeko N16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 12. Indishyi – Igihembo cya Avoka kigenerwa ugisaba mu nzego yaburaniyeho zose iyo yiyambaje umuburanira akaba yaranatsinze urubanza ariko rikagenwa mu bushishozi bw’urukiko – Ingingo ya 258 CCLIII. Incamake y’ikibazo: SKY Hotel ivuga yakorewe igenzura rya mbere icibwa umusoro wa 185.899.566 Frws hanyuma ijurira kwa komiseri mukuru, uyu yemeza ko uteshejwe agaciro, ategeka ko hakorwa irindi genzura hubahirijwe amategeko yisoresha. Kuwa 14/03/2011 RRA yamenyesheje SKY Hotel ko izakorerwa igenzura rya kabiri, rirakorwa, RRA yongeye imuca umusoro ungana na 403.031.048 frws ku musoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku bihembo w’imyaka ya 2004, 2005, 2006 n’uwa 2007. Nyuma yaho SKY yongeye ajurira kwa Komiseri Mukuru ivuga ko yakorewe igenzura ridakurikije amategeko, Komiseri Mukuru yashubije yemeza ko ubujurire bwayo nta shingiro bufite, ko igomba kwishyura umusoro wose nk’uko yawuciwe. Nuko rero SKY Hotel irega RRA mu Rukiko Rukuru rw’Ubucuruzi, isaba gukurirwaho uwo musoro, isaba kuyisubiza n’amafaranga yishyuwe ku musoro mbere n’inyungu zayo n’igihembo cy`Avoka kingana na 6% by’umusoro yaciwe. RRA nayo itanga inzitizi yo kutakira ikirego cya SKY Hotel ivuga ko yagitanze impitagihe kubera ko itaregeye icyemezo cya Komiseri Mukuru cyateshaga agaciro igenzura rya mbere. Urukiko rwemeza ko iyo nzitizi idafite ishingiro kuko igenzura rya mbere ryateshejwe agaciro, rutegeka ko umusoro wa 403.031.048 Frw w’imyaka ya 2004, 2005, 2006, 2007 SKY Hotel yaciwe uvanwaho kubera ubusaze. Nyuma yaho RRA nayo yajuriye mu Rukiko rw’Ikirenga ivuga ko ikirego cya SKY Hotel kitagombaga kwakirwa n’Urukiko Rukuru rw’Ubucuruzi kuko cyatanzwe nyuma y`igihe cy`iminsi 30 iteganywa n’Itegeko. RRA ikavuga kandi ko iyindi mpamvu yatumye ijurira nuko Umucamanza yemeje ko umusoro wose washaje kubera ko igenzura rya mbere ryateshejwe agaciro. RRA yisobanura ivuga ko inyandiko yandikiye SKY Hotel iyimenyesha ko izakorerwa igenzura(avis de verification) atari igikorwa kigenzura nyirizina ko ahubwo hari iyindi nyandiko yahagaritse ubusaze ivuga ko iyo nyandiko yari igifite agaciro, anavuga ko kuba Komiseri

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Mukuru yaba yaratesheje agaciro igenzura rya mbere ntibivuze ko urwandiko rwahagarikaga ubusaze narwo rwaba rwarateshejwe agaciro. SKY Hotel yisobanura ivuga ko iyo ibikorwa byose by’igenzura bisheshwe hakorwa urundi rwandiko rumenyesha irindi genzura ryakurikiraho. Yisobanura avuga ko ku kibazo cya SKY Hotel ubwo igenzura rya mbere rimaze guseswa hakozwe inyandiko imenyesha irya kabiri bivuze ko iyo nyandiko ya mbere itahagaritse ubusaze nkuko RRA ibivuga bityo ko itagomba kuwubazwa. RRA ivuga ko Urukiko Rukuru rw’Ubucuruzi rwageneye SKY Hotel igihembo cya Avoka kandi ariyo yayishoye mu manza ikaba yaragombaga kwirengera ingaruka zabyo, naho SKY Hotel yo ikavuga ko umucamanza nta kosa yakoze ayigenera igihembo cya Avoka kuko yiyambaje uyiburanira ikaba yaranztsinze urubanza, inasaba kandi kugenerwa igihembo cy’Avoka ku rwego rw’ubujurire. Incamake y’icyemezo: 1. Icyemezo umusoreshwa yaregeye Urukiko Rukuru rw’Ubucuruzi n’i cyafashwe na Komiseri Mukuru kirebana n`umusoro wa 403.031.048 Frw, bivuze ko umusoreshwa ntiyarikuregera icyemezo cyateshaga agaciro igenzura rya mbere kandi cyarabaye ndakuka. 2. Igihe cy`imyaka 3 cyo gukora igenzura ry`imisoro gitangira kubarwa guhera ku itariki y`imenyeshamusoro, mu gihe habaye imenyekanisha ry`igihe igenzura rizatangirira, haba ``interruption`` maze igihe cyo gukora igenzura cy`imyaka itatu kigatangira bushya, bityo imisoro wa 2004, wa 2005 n’uwa 2006 yose ikaba yarashaje kuwa 21/12/2010 kuko inyandiko yamenyekanishaka igenzura yiyo myaka yabaye kuwa 20/12/2007 umusoreshwa akaba atawubazwa,ikaba igomba kuvanwaho. 3.Igihembo cya Avoka kigenerwa ugisaba mu nzego yaburaniyeho zose iyo yiyambaje umuburanira akaba yaranatsinze urubanza ariko rikagenwa mu bushishozi bw’urukiko. Ubujurire bufite ishingiro kuri bimwe ; Umusoro w’imyaka ya 2004,2005 na 2006 waciwe SKY Hotel uvanyweho kuko washaje ; Umusoro wa 2007 SKY Hotel yaciwe ugomba kwishyurwa ; Ubujurire bwuririye kubundi bufite ishingiro kuri bimwe; Amagarama y’urubanza aherereye kuri RRA. Amategeko yashingiweho: Itegeko N74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko N 25/2005 rigena imitunganyirize y’isoresha, ingingo ya 7, Itegeko n16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 12.

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Nta manza zifashishijwe.

Urubanza I. IMITERERE Y’URUBANZA [1] Sky Hotel yareze RRA mu Rukiko Rukuru rw`Ubucuruzi kuwa 17-8-2012 ivuga ko nyuma yo gukorerwa igenzura rya mbere, yaciwe umusoro ungana na 185.899.566 Frw, ijuririra Komiseri Mukuru, mu cyemezo cye cyo kuwa 05/02/2010 atesha agaciro igenzura ry`uwo musoro, anategeka ko irindi genzura rikorwa hubahirijwe amategeko agenga isoresha. Kuwa 14/3/2011, RRA yongeye kumenyesha SKY Hotel ko izakorerwa igenzura na none ku musoro ku nyungu (IBS), umusoro ku nyongeragaciro (TVA) n’umusoro ku bihembo (TPR) w’imyaka ya 2004, 2005, 2006 na 2007, nyuma y`iryo genzura, SKY Hotel icibwa umusoro wose ungana na 403.031.048 Frw. [2] Kuwa 25/05/2012, SKY Hotel yajuririye na none Komiseri Mukuru ivuga ko yakorewe igenzura rya kabiri ridakurikije amategeko kubera ko ryakozwe itarasubizwa inyandiko zayo RRA yatwaye, ko ahubwo n`izo yasubijwe zidahuye n`izafatiriwe, bituma idashobora kugaragariza abagenzuzi imibare nyakuri yari guherwaho hacibwa umusoro. Mu cyemezo cye uwa 19/7/2012, Komiseri Mukuru yashubije yemeza ko ubujurire bwayo nta shingiro bufite, ko igomba kwishyura umusoro wose nk’uko yawuciwe. [3] SKY Hotel yaregeye Urukiko Rukuru rw’Ubucuruzi, isaba gukurirwaho uwo musoro wa 403.031.048Frw, kuyisubiza amafaranga yishyuwe ku musoro mbere n’inyungu zayo n’igihembo cy`Avoka kingana na 6% by’umusoro yaciwe. [4] RRA yatanze inzitizi yo kutakira ikirego cya SKY Hotel kuko yagitanze impitagihe kubera ko itaregeye icyemezo cya Komiseri Mukuru cyateshaga agaciro igenzura rya mbere. Urukiko rwaciye urubanza kuwa 05/06/2013, rwemeza ko iyo nzitizi idafite ishingiro kuko igenzura rya mbere ryateshejwe agaciro, SKY Hotel ikaba itari kuriregera ritakiriho, rwemeza kandi ko ikirego cya SKY Hotel gifite ishingiro kuri bimwe, rutegeka ko umusoro wa 403.031.048 Frw w’imyaka ya 2004, 2005, 2006, 2007 SKY Hotel yaciwe uvanwaho kubera ubusaze. [5] RRA yajuriye mu Rukiko rw’Ikirenga kuwa 24/06/2013 ivuga ko Urukiko Rukuru rw`Ubucuruzi rutagombaga kwakira ikirego cya SKY Hotel cyatanzwe nyuma y`igihe cy`iminsi 30 iteganywa n’Itegeko n⁰ 25/2005 ryerekeye imitunganyirize y’isoresha, ko Umucamanza yemeje ko umusoro wose washaje kubera ko igenzura rya mbere ryateshejwe agaciro n’ibyemezo bya RRA byari birishamikiyeho nka “ avis de vérification`` yo kuwa 20/12/2007 nabyo byateshejwe agaciro kandi ataribyo, ko kandi n’iyo asanga harabayeho ubusaze bw`imisoro, atagombaga kwemeza ko n` uw’umwaka wa 2007 washaje, ko ndetse umucamanza yageneye SKY Hotel igihembo cy’Avoka kandi ariyo yashoye RRA mu manza z’amaherere.

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[6] Urubanza rwaburanishijwe mu ruhame kuwa 08/03/2016, Ikigo cy’Imisoro n’Amahoro (RRA) gihagarariwe na Me BYIRINGIRO BAJENI naho SKY Hotel ihagarariwe na Me TWILINGIYEMUNGU Joseph. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1. Kumenya niba SKY Hotel yararegeye icyemezo cya Komiseri Mukuru cyo kuwa 05/02/2010 kandi cyarabaye ndakuka. [7] Me Byiringiro Bajeni avuga ko ibyo Umucamanza yasobanuye ko SKY Hotel yaregeye icyemezo cya Komiseri Mukuru cyo kuwa 19/07/2012 kijyanye n’igenzura ryakozwe nyuma y’uko irya mbere riteshwa agaciro ataribyo, kuko iyo usuzumye ikirego SKY Hotel yatanze mu Rukiko Rukuru rw’Ubucuruzi, usanga iregera icyemezo cya Komiseri Mukuru cyo kuwa 05/02/2010 cyabaye ndakuka kandi SKY Hotel itarakiregeye mu gihe cy`iminsi 30 iteganywa n`itegeko1, ko rero Urukiko Rukuru rw`Ubucuruzi rutagombaga kwakira ikirego cyayo kuko kitubahirije iminsi 30 iteganywa mu ngingo ya 7 y’Itegeko n⁰ 74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko n⁰ 25/2005 rigena imitunganyirize y’isoresha. [8] Me Twilingiyemungu Joseph avuga ko SKY Hotel itaregeye icyemezo cyo kuwa 05/02/2010 cyafashwe na Komiseri Mukuru cyateshaga agaciro umusoro wa 185.899.596 Frw, SKY Hotel ikijuririra isaba ko uwo musoro uvanwaho, Komiseri Mukuru arabyemera, ko rero itari kukiregera kandi ibyo yasabye yarabyemerewe. Avuga ko ahubwo SKY Hotel yaregeye icyemezo cyo ku wa 19/7/2012 cyafashwe na Komiseri Mukuru cyemezaga ko umusoro ugomba kwishyurwa ungana na 403.031.048 Frw, ikirego cyayo kikaba cyaratanzwe kuwa 16/08/2012 iminsi 30 itararenga. UKO URUKIKO RUBIBONA [9] Ingingo ya 7 y’Itegeko n⁰ 74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko n⁰ 25/2005 rigena imitunganyirize y’isoresha ryakurikizwaga igihe SKY Hotel yaregeraga inkiko iteganya ko “ Umusoreshwa utanyuzwe n’icyemezo cya Komiseri Mukuru ashobora kuregera Inkiko. Ikirego cye agishyikiriza Urukiko rubifitiye ububasha mu gihe kitarenze iminsi 30 uhereye igihe yagejejweho icyemezo cya Komiseri Mukuru``. [10] Bigaragara ko mu cyemezo cyo kuwa 05/02/2010, Komiseri Mukuru yatesheje agaciro igenzura ry`umusoro ryakorewe SKY Hotel ryari ryemeje ko igomba gucibwa umusoro ungana 185.899.566 Frw, anategeka ko hakorwa irindi genzura ryubahirije amategeko y`isoresha. [11] Urukiko rurasanga icyemezo SKY Hotel yaregeye Urukiko Rukuru rw’Ubucuruzi ari icyemezo cyafashwe na Komiseri Mukuru ku wa 19/7/2012 kirebana n`umusoro2 wa 1 Itegeko n⁰ 74/2008 ryo kuwa 31/12/2008 rihindura kandi ryuzuza Itegeko n⁰ 25/2005 rigena imitunganyirize y’isoresha ingingo ya 7. 2 Umusoro wa 403.031.048 FRW [ugizwe n’umusoro ku nyungu (IBS), umusoro ku nyongeragaciro (TVA) n’umusoro ku bihembo (TPR) ku myaka ya 2004, 2005, 2006 na 2007.

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403.031.048 Frw, ruranacyemeza, rusobanura3 ko Sky Hotel itari kuregera icyemezo cya Komiseri Mukuru cyo kuwa 05/02/2010 kandi cyarateshaga agaciro igenzura rya mbere, bivuze ko rero ikirego cyatanzwe ku wa 17/8/2012 ku cyemezo cyafashwe na Komiseri Mukuru kuwa 19/7/2012 cyubahirije igihe cy`iminsi 30, hashingiwe ku biteganywa n`ingingo ya 7 y`Itegeko rivuzwe haruguru. Ubujurire bwa RRA kuri iyo ngingo nta shingiro bufite. 2. Kumenya niba umusoro wose ungana na 403.031.048 Frw ugizwe n’umusoro ku nyungu (IBS), umusoro ku nyongeragaciro (TVA) n’umusoro ku bihembo (TPR) ku myaka ya 2004, 2005, 2006 na 2007 warashaje. [12] Me Byiringiro Bajeni avuga ko n’ubwo inyandiko imenyesha umusoreshwa ko azagenzurwa (avis de vérification) ibanziriza igenzura, ko ariko ubwayo atari igenzura cyangwa igikorwa cy’igenzura hashingiwe ku byo ingingo ya 27 y’Itegeko n⁰ 25/2005 kuwa 04/12/2005 rigena imitunganyirize y’isoresha iteganya. Asobanura ko iyo nyandiko yatanzwe ku wa 20/12/2007 yahagaritse ubusaze kandi ko igifite agaciro kayo, ko ibyo Umucamanza yemeje ko nayo yateshejwe agaciro kubera ko Komiseri Mukuru yatesheje agaciro igenzura rya mbere, nta shingiro bifite. [13] Akomeza avuga ko n’ubwo Urukiko ntacyo rwabivuzeho, RRA yarugaragarije ko SKY Hotel, ku wa 31/08/2011 SKY, yakosoye imenyekanisha ry`imisoro y`imyaka ya 2006 na 2007 yari yarakoze mbere, ko rero uhereye icyo gihe, usanga igihe hakorwaga irindi genzura kuwa 19/7/2012, imyaka itatu (3) ivugwa mu ngingo ya 27 y’Itegeko n⁰ 25/2005 ryo kuwa 04/12/2005 ryavuzwe yari itarashira. [14] Me Twilingiyemungu avuga ko ku byerekeye igenzura n’iperereza, ingingo ya 20 y’Itegeko n⁰ 25/2005 kuwa 04/12/2005 rigenga isoreshwa iteganya ibigomba gukorwa na RRA mu gihe itangiye igenzura, birimo gukora inyandiko imenyesha umusoreshwa ko azagenzurwa n’ibyo asabwa gutegurira Abagenzuzi, iyo nyandiko ikaba ariyo yitwa “avis de vérification”, kandi ko ariyo itangiza iby’igenzura, kuko nta genzura rikorwa itabanje gushyikirizwa umusoreshwa. [15] Avuga ko iyo ibikorwa by’igenzura byose bisheshwe, n’inyandiko yamenyekanishaga iryo genzura iba isheshwe, hagakorwa inyandiko imenyesha irindi genzura. Avuga ko ari nako byagenze ku birebana na SKY Hotel, ko igenzura rya mbere rimaze guseswa ku wa 14/03/2011, hakozwe inyandiko imenyesha ko igenzura rya kabiri rigiye gutangira, ko rero inyandiko imenyesha igenzura rya mbere itari kuba yaragumyeho ngo RRA ikore iyindi, bivuze ko rero iyo nyandiko ya mbere itahagaritse ubusaze nkuko RRA ibiburanisha. [16] Ku bijyanye n’umusoro w’umwaka wa 2007, Me Twilingiyemungu avuga ko yemeranya na RRA ko utashaje, ko ariko SKY Hotel itashoboye kuwisobanuraho kuko RRA yafatiriye ibitabo byayo, ikaba rero itagomba kuwubazwa. UKO URUKIKO RUBIBONA 3 Igika cya 19 cy`urubanza nº RCOM 0226/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 05/06/2013.

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[17] Ingingo ya 12 y’Itegeko n⁰ 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro nk’uko ryahinduwe kugeza ubu iteganya ko ``Umuntu ku giti cye wabonye umusaruro usoreshwa ategura imenyekanishamusoro ry’umwaka akurikije uburyo busobanurwa n’Umuyobozi Mukuru w’Ikigo cy’Imisoro n’Amahoro, akageza iryo menyekanishamusoro ku Buyobozi bw’Imisoro bitarenze ku wa 31 Werurwe kw’igihe cy’umusoro gikurikiyeho. [18] Naho ingingo ya 27 y’Itegeko n⁰ 74/2008 rihindura kandi ryuzuza Itegeko n⁰ 25/2005 ryavuzwe haruguru ikavuga ko “Inyandiko ikosora ishobora gutangwa mu gihe cy’imyaka itatu uhereye ku munsi w’iyakirwa ry’imenyeshamusoro, ubusaze buhagarikwa n’inyandiko imenyesha umusoreshwa igihe azagenzurirwa, inyandiko mvugo y’icyaha, inyandiko y’umusoreshwa yemera umusoro n’ibindi bikorwa byose biteganywa n’amategeko asanzwe.” [19] Ku birebana n`ihagarikwa ry`ubusaze, abahanga mu mategeko Christian de Lauzainghein et Marie- Hélène- Stauble de Lauzainghein mu gitabo4 cyabo, nabo bavuga ko ``Impamvu ihagarika ubusaze iha Ubuyobozi bw’Imisoro igihe gishya kingana n’igihagaritswe kugira ngo bukurikirane umusoro ugomba kwishyurwa. . [20] Ingingo z`itegeko rivuzwe haruguru zumvikanisha ko umusoreshwa amenyekanisha umusoro w`umwaka runaka bitarenze ku wa 31 Werurwe w`umwaka ukurikiyeho (kw’igihe cy’umusoro gikurikiyeho), guhera icyo gihe Ubuyobozi bw`imisoro buba bufite igihe cy`imyaka itatu cyo kugenzura uwo musoro, ariko ko ubusaze bw`icyo gihe bugahagarikwa n`inyandiko imenyesha umusoreshwa igihe igenzura rizatangirira cyangwa n`inyandiko iwukosora, nuko iyo habaye impamvu ibuhagarika icyo gihe cyongera gutangira bushya ari nabyo abahanga mu by`amategeko bemeza. [21] Ku birebana n`imisoro ivugwa muri uru rubanza, byumvikana ko imenyekanisha ry`umusoro wa 2004 ryagombaga gukorwa bitarenze itariki ya 31 Werurwe 2005, iry`umusoro w`umwaka wa 2005 rigakorwa bitarenze ku wa 31/03/2006, iry`umusoro w`umwaka wa 2006 bitarenze 31 Werurwe 2007, naho iry`umusoro w`umwaka wa 2007, rikaba bitarenze 31 Werurwe 2008. [22] Ku birebana n`ihagarikwa ry`ubusaze, igihe cy`imyaka 3 cyo gukora igenzura ry`imisoro gitangira kubarwa guhera ku itariki y`imenyeshamusoro, mu gihe habaye imenyekanisha ry`igihe igenzura rizatangirira, haba ``interruption`` maze igihe cyo gukora igenzura cy`imyaka itatu kigatangira bushya nkuko ingingo 32 (2) y`itegeko rivuzwe haruguru ibiteganya, [23] Ku birebana n`uru rubanza, Urukiko rusanga hagendewe ku nyandiko yo kuwa 20/12/2007 yamenyekanishaga igenzura ry`iyi misoro y`umwaka wa 2004, 2005, 2006, [mu gihe iyi nyandiko y`imenyesha yafatwa nk`iyagumanye agaciro kayo ku byerekeye igenzura rya kabiri], umusoro wa 2004, uwa 2005 n`uwa 2006 yose yarashaje kuwa 21/12/2010. [24] Urukiko rusanga kandi n`iyo hagenderwa ku nyandiko yo kuwa 14/03/2011 y`imenyekanisha ry`igenzura rindi nkuko RRA ibiburanisha, nabwo imisoro ivugwa haruguru 4 Christian de Lauzainghein et Marie- Hélène- Stauble de Lauzainghein, Droit Fiscal, Edition Dalloz, 14ème Edition 2009, page 332

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yari kuba yarashaje mbere y`uko iri menyekanisha ry`igenzura ry`imisoro rikorwa, bigaragara ko rero umusoro w`umwaka wa 2004 washaje ku wa 01/04/2008, umusoro w`umwaka wa 2005 usaza kuwa 01/04/2009, uw`umwaka wa 2006 usaza kuwa 21/12/2010. Byongeye kandi niyo hagenderwa ku itariki ya 31/8/2011 SKY Hotel ivuga ko ariyo yatangiyeho imenyekanisha ry`umusoro rikosoye, nabwo waba warashaje uretse ko n`iyo yandiko itagaragara muri dosiye. [25] Ku birebana n`umusoro wa 2007, Urukiko rusanga nk’uko ababuranyi babyemeranywaho, uwo musoro utarashaje kuko SKY Hotel yakoze imenyekanisha ry`umusoro kuwa 31/8/2011 rikosora iryo yari yarakoze mbere, ukaba waragomba gusaza kuwa 31/8/2014. Nibyo SKY Hotel ivuga ko habaye guhagarika igihe cyo kugenzura bitewe n`inyandiko ikosora imenyekanishamusoro, Urukiko rusanga nta shingiro byahabwa mu gihe igenzura ryari ryaratangiye kuwa 19/7/2012, ari naryo ryavuyemo umusoro uburanwa wa 403.031.048 Frw. [26] Naho ku bijyanye no kuba SKY Hotel itabazwa umusoro wa 2007 kuko itabashije kuwisobanuraho kubera ko RRA yafatiriye ibitabo byayo, Urukiko rusanga nabyo nta shingiro byahabwa mu gihe yemera ko yasubijwe impapuro zayo zafatiriwe ntibe yaragaragaje ko hari izo itasubijwe. [27] Hashingiwe ku mategeko n`ibisobanuro byatanzwe haruguru, Urukiko rusanga imisoro y`imyaka ya 2004, 2005 na 2006 yarashaje, SKY Hotel ikaba itaragombaga kuyicibwa, ikaba ivanyweho nkuko Urukiko Rukuru rw`Ubucuruzi narwo rwabibonye, naho umusoro w`umwaka wa 2007 ukaba ugumanye agaciro kawo, SKY Hotel ikaba igomba kuwishyura. 3. Ku byerekeye igihembo cy’Avoka. [28] Me Byiringiro Bajeni avuga ko Urukiko Rukuru rw`Ubucuruzi rwageneye SKY Hotel igihembo cy’Avoka kingana na 1.000.000 Frw kandi yarashoye RRA mu manza, ikaba rero yaragombaga kwirengera ingaruka zijyanye n’imanza yatangije. [29] Me Twilingiyemungu Joseph avuga ko iyo umuburanyi atsinzwe urubanza, agomba gucibwa igihembo cy’Avoka, ko rero Umucamanza nta kosa yakoze. Avuga ko ahubwo ko SKY Hotel isaba kugenerwa igihembo cy’Avoka ku rwego rw’ubujurire kingana na 2.000.000 Frw. UKO URUKIKO RUBIBONA. [30] Ingingo ya 258 CCLIII iteganya ko “igikorwa cyose cy’umuntu cyangirije undi gisaba nyir’ugukora ikosa rigikomokaho, kuriha ibyangiritse”. [31] Urukiko rusanga SKY Hotel yaragombye kwiyambaza Uyiburanira kandi itsinda urubanza, Urukiko rukaba nta kosa rwakoze ruyigenera igihembo cy’Avoka kingana n`amafaranga angana na 1.000.000 Frw, ariko ko mu cyemezo cyarwo ntaho bigaragara ko rwategetse RRA kuyishyura SKY Hotel, RRA ikaba igomba gutegekwa kubikora. [32] Naho ku birebana na 2.000.000 Frw y`igihembo cy` Avoka SKY Hotel isaba kuri uru rwego, Urukiko rusanga igomba kugira ayo igenerwa kuko yagombye kwitabaza Avoka ikaba hari ibyo itsindiye, ariko ayo asaba akaba ari ikirenga mu bushishozi bw`Urukiko, rukaba ruyigeneye 1.000.000 Frw, hashingiwe ku biteganywa n`ingingo ya 258 CCLIII ivuzwe haruguru.

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III. ICYEMEZO CY’URUKIKO [33] Rwemeje ko ubujurire bwatanzwe na RRA bufite ishingiro kuri bimwe; [34] Rwemeje ko umusoro w`umwaka wa 2004, 2005, 2006 SKY Hotel yaciwe na RRA washaje ukaba uvanyweho;

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[35] [35] Rwemeje ko umusoro w`umwaka wa 2007 SKY Hotel yaciwe utashaje, ikaba igomba kuwishyura uko waciwe; [36] [36] Rwemeje ko ubujurire bwuririye ku bundi bwa SKY Hotel bufite ishingiro kuri bimwe; [37] [37] Rwemeje ko urubanza nº RCOM 0226/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi kuwa 05/06/2013 ruhindutse ku bijyanye n`umusoro wa 2007 no ku gihembo cy`Avoka; [38] [38] Rutegetse ko SKY Hotel igomba kwishyura RRA umusoro yaciwe w’umwaka wa 2007; [39] [39] Rutegetse RRA kwishyura SKY Hotel 2.000.000 Frw y’igihembo cy’Avoka ku nzego zombi; [40] [40] Rutegetse RRA gutanga 100.000 Frw y`amagarama y`urubanza.