IKIGO CY’IMISORO N’AMAHORO V. KAWAIDA LTD

# IKIGO CY’IMISORO N’AMAHORO V. KAWAIDA LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-09-19 - Case/document no.: R COM A 0366/14/HCC - Collection: Commercial High Court

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IKIGO CY’IMISORO N’AMAHORO V. KAWAIDA LTD. [Rwanda URUKIKO RUKURU RW’UBUCURUZI– R COM A 0366/14/HCC (Kibuka, J.) 19 Nzeri 2014] Amategeko agenga ishoramari–Ubusonerwe–bushobora gutangwa ku gicuruzwa cyangwa ku mushoramari–Gutandukanya ubusonerwe–Nta tandukaniro riri hagati y’ ubusonerwe bwahawe umushoramari n’ibicuruzwa bye–Ubusonerwe ku mushoramari–Nubwo aba yasonewe kudatanga imisoro, ariko iyo ibicuruzwa bye bigiye kw’isoko bibarwaho umusoro ku nyongeragaciro–Itegeko nº 26/2005 ryo kuwa 17/12/2005 rirebana n’ishoramari no guteza imbere kohereza ibicuruzwa mu mahanga,ingingo ya 19–Itegeko n°37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro kunyongeragaciro, Ingingo ya 6. Amategeko y’imisoro–Ibaruramari ry’umusoreshwa–Mu ibaruramari ry’umusoreshwa,haba hagomba kugaragara umubare w’ibyaguzwe,uburyo n’ibihe byagurishijweho,bitandukanye n’ibyaguzwe mu kindi gihe–Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha,Ingingo ya 44. Amategeko y’imisoro–Kumenyekanisha umusoro ku nyongeragaciro–Umusoreshwa afite ishingano yo kumenyekanisha ibicuruzwa aba yacuruje kugira ngo abitangire umusoro ku nyongeragaciro–Itegeko n°37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro kunyongeragaciro,Ingingo ya 25. Incamake y’ikibazo:KOMISERI MUKURU w’ikigo gishinzwe imisoro n’amahoro mu Rwanda yaciye KAWAIDA, umusoro ku nyongeragaciro ku bicuruzwa by’ubwoko bubiri,aribyo: ifarini ya AZAM (ya BAHRESA GRAIN MILLERS) n’isukari. KAWAIDA yaregeye Urukiko rw’Ubucuruzi rwa Huye,ku mpamvu yuko yaciwe umusoro ku ifarini yasonewe kudacyibwaho umusoro no gucibwa umusoro ku nyongeragaciro ku isukari mu buryo budakurikije amategeko.Akaba yarasabye yuko uwo musoro wavanwaho.Urukiko rwemeje ko ikirego cya KAWAIDA,gifite ishingiro,Rutegeka ko uwo umusoro ku nyongeragaciro uvuyeho. KOMISERI MUKURU yajuririye kino cyemezo mu Rukiko Rukuru rw’Ubucuruzi,ku kuba Urukiko rubanza rwaremeje ko:(i) icyasonewe atari umushoramari wasonewe kudaca umusoro, ko ahubwo ari ifarini yakoraga ariyo yasonewe kandi iyo farine itagaragara kuri lisiti y’ibicuruzwa bisonewe biteganijwe mu ngingo ya 6 y’Itegeko nº 37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro,rwirengagiza ko (ii) imifuka y’isukari1,747 yagurishijwe.KAWAIDA ntiyayimekanisha kugira ngo ayitangire umusoro. Mu mpamvu ebyiri z’ubujurire,KAWAIDA asubuza yuko:(i)Icyasonewe ari ifarini kandi n’Urukiko rubanza rukaba rwarasobanuye neza ko n’inama y’abaministri ishobora nayo gutanga ubusonerwe.(ii)nta agaciro byahawe n’Urukiko ku rwego rwa mbere, bityo bidakwiye no kugahabwa mu bujurire, kuko Umusoresha usibye kubivuga gusa nta bimenyetso abitangira. Incamake y’icyemezo: 1.Urukiko rwemeje yuko ubusonerwe bushobora gutangwa ku gicuruzwa cyangwa ku mushoramari,bitewe n’ishoramari cyangwa ibicuruzwa.runasobanura yuko,Ubusonerwe kenshi bugira ingaruka ku bicuruzwa. Hakaba ariyo mpamvu hadakwiye gutandukanwa ubusonere bwahawe umushoramari n’ibicuruzwa bye.

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Runasobanura yuko, nubwo umushoramari yasonerwa kudatanga imisoro mu rwego rwo kworohereza ishoramari,bitavuga yuko ibicuruzwa bye iyo bigiye kw’isoko bitabarwaho umusoro ku nyongeragaciro,dore ko nuwo musoro wishyurwa n’umuguzi wa nyuma. 2. kuba KOMISERI MUKURU yaragaragaje mu Inyandiko ikosora umusoro ku nyongera agaciro yuko imifuka1747 y’isukari yacurujwe itagaragaye mu ibaruramari rya KAWAIDA.Umusoreshwa nawe akaba atarabashije kugaragaza umubare w’imifuka y’isukari yaguze,uburyo n’ibihe byagurishijweho, bitandukanye n’imifuka yaguzwe mu kindi gihe.bigaragaragaza yuko nta bimenyetso umusoreshwa afite bivuguruza iby’umusoresha.Bivuka yuko KAWAIDA atigeze amenyekanisha iyo mifuka 1747 yacuruje kandi bizwi yuko Umusoreshwa afite ishingano yo kumenyekanisha ibicuruzwa byose aba yacuruje kugira ngo abitangire umusoro. Ubujurire bufite isnhingiro kuri bimwe; Imikirize y’urubanza rwajuririwe irahindutse; Rutegetse ko umusoro ku ifarini ukuweho ariko umusoro kw’isukari ukaba ugumyeho Amategeko yashingiweho: Itegeko nº 26/2005 ryo kuwa 17/12/2005 rirebana n’ishoramari no guteza imbere kohereza ibicuruzwa mu mahanga,ingingo ya 19; Itegeko n°37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro kunyongeragaciro, Ingingo ya 6; Itegeko n° 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha,Ingingo ya 44. Nta manza zifashishijwe. Imikirize IMITERERE Y’URUBANZA [1] KAWAIDA, LTD yareze RWANDA REVENUE AUTHORITY mu Rukiko rw’Ubucuruzi rwa Huye, iregera ivanwaho ry’umusoro yaciwe wa TVA w’ukwezi kwa 08/2013, ku bicuruzwa by’ubwoko bubiri, aribwo ifarini ya AZAM n’isukari. [2] Urwo Rukiko rwaburanishije urubanza, rwanzura rwemeza ko ikirego cya KAWAIDA, LTD gifite ishingiro, rukuraho umusoro wa TVA wari waregewe. [3] RWANDA REVENUE AUTHORITY ntiyishimiye iyo mikirize, iyijuririra uru Rukiko ku mpamvu z’uko Urukiko rubanza rwirengagije icyasonewe, ku birebana n’umusoro ku ifarini; rukaba rwanirengagije imifuka y’isukari yagurishijwe na KAWAIDA, LTD ariko ntiyimenyekanishe. ISESENGURA RY’IBIBAZO BIRI MU RUBANZA A) Kumenya icyasonewe ku birebana n’umusoro waciwe ku ifarini.

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[4] RWANDA REVENUE AUTHORITY isobanura iyi mpamvu yayo y’ubujurire, ivuga ko Urukiko rubanza rwemeje ko atari umushoramari BAHRESA GRAIN MILLERS wasonewe kudaca umusoro, ko ahubwo ari ifarini yakoraga ariyo yari isonewe kudacibwaho TVA, kandi ubwo busonerwe bukaba bubaho kuva ku ruganda, bugakomeza kugeza ku muguzi wa nyuma; ruvuga ko ibyo rubishingiye ku biteganijwe mu ngingo ya 1 y’Itegeko nº 37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro. [5] RWANDA REVENUE AUTHORITY yemeza ko ibyo Urukiko rubanza rwemeje ataribyo, kuko nk’uko bigaragara mu ibaruwa nº 1822/RRA/CG/DTD/13 yo kuwa 09/12/2013 yakuragaho ubusonerwe ku ma sosiyete amwe namwe, hari harasonewe amasosiyete atanu harimo na BAHRESA GRAIN MILLERS, ahanditswe ko bwahawe “some food processing companies”; bigaragaza neza ko hatari harasonewe ibicuruzwa “produits”, hano ifarini nk’uko KAWAIDA, LTD ibyemeza, ko rero TVA yaciwe kuri iyo farini, yarakurikije amategeko. [6] RWANDA REVENUE AUTHORITY isoza kuri iyi ngingo ivuga ko iyo farini yaguzwe muri AZAM (ya BAHRESA GRAIN MILLERS) itagaragara kuri lisiti y’ibicuruzwa bisonewe biteganijwe mu ngingo ya 6 y’Itegeko nº 37/2012 ryo kuwa 09/11/2012 rishyiraho umusoro ku nyongeragaciro, bityo ko ibicuruzwa byiswe ko byasonewe, byasubijwe mu bisoreshwa; na none ko ubwo busonerwe bwahawe izo nganda, ntikwari gusa ukugira ngo zihangane ku masoko n’indi farini iva hanze y’igihugu, ahubwo hari ukugira ngo zoroherezwe gutunganya iyo farini kubijyanye no kwinjiza ibikoresho bitunganya no kuyigurisha ku giciro cyo kuruganda hatabariwemo TVA; ko rero abayiranguye kuri BAHRESA GRAIN MILLERS batemerewe kuyigurisha hatarimo TVA, kuko ibyasonewe ari izo nganda, kandi ibisonerwa TVA biba biteganyijwe mu Itegeko. [7] KAWAIDA, LTD yiregura kuri iyi mpamvu y’ubujurire, ivuga ko imyiregurire ya RWANDA REVENUE AUTHORITY ari imwe n’iyo ku rwego rwa mbere, kandi kuri urwo rwego, Urukiko rwasobanuye neza mu gace ka 4 cy’icyemezo cyarwo ko iyo farini yari isonewe; ikomeza gusobanura ko imvugo ya RWANDA REVENUE AUTHORITY y’uko iyi farini idasonewe kuko itagaragara mu biteganijwe mu ngingo ya 6 y’Itegeko rishyiraho umusoro ku nyongeragaciro , ko nayo yasubijwe n’Urukiko rubanza aho rwavuze ko ingingo ya 19 y’Itegeko nº 26/2005 ryo kuwa 17/12/2005 rirebana n’ishoramari no guteza imbere kohereza ibicuruzwa mu mahanga, iteganya ko n’inama y’abaministri ishobora nayo gutanga ubusonerwe; kandi ko n’ibisonerwa bigaragara kuri iyo ngingo y’Itegeko rya TVA, ari ibicuruzwa cyangwa serivisi, ko ntanahamwe hagaragara isosiyete. [8] Urukiko rushingiye ku myiregurire y’impande zombi ziburana, rushingiye ku biteganijwe mu mategeko agenga umusoro ku nyongera gaciro, cyane cyane mu ngingo yayo ya 6, yakoreshejwe n’ababuranyi, kimwe n’ingingo ya 19 y’Itegeko rivuzwe hejuru rirebana n’ishoramari no guteza imbere kohereza ibicuruzwa mu mahanga, rusanga ujurira adahakana ibiteganijwe muri izi ngingo z’Itegeko, ariko igikwiye kurushaho gusobanuka n’uko koko iyo ngingo itagibwaho impaka y’Itegeko rishyiraho umusoro ku nyongeragaciro, iteganya ibicuruzwa na serivisi zisonerwa n’Itegeko, kimwe n’uko ingingo nayo itagibwaho impaka y’Itegeko rirebana n’ishoramari no guteza imbere kohereza ibicuruzwa mu mahanga nayo iteganya ko inama y’abaministri ishobora gutanga ubusonerwe.

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[9] Hashingiwe kuri ibi bimaze kuvugwa, hashingiwe ku kiburanwa muri uru rubanza, no ku bigaragara mu ibaruwa ya Ministri w’Imari n’igenamigambi yo kuwa 11/04/2011, mu gika cyayo cya gatatu ahanditswe “Indeed, considering the nature of Bakhresa Grain Milling (Rwanda), Ltd products, and that the same incentives was allowed to similar companies, the company’s request is deemed justified” Byose bishizwe hamwe bigaragaza ko ubusonerwe bushobora gutangwa ku gicuruzwa (reba Itegeko rya TVA) cyangwa ku mushoramari/ umucuruzi, bitewe n’ishoramari cyangwa ibicuruzwa. [10] Rusanga na none ariko, ubwo busonerwe kenshi, na cyane cyane muri uru rubanza bugira ingaruka ku bicuruzwa. Niyo mpamvu hadakwiye gutandukanwa hano ubusonerwe bwahawe BAHRESA GRAIN MILLERS (kubera ishoramari yazanye mu gihugu) n’ibicuruzwa byayo. Nk’uko na RWANDA REVENUE AUTHORITY yabyivugiye (reba hejuru kuri [6] ibyanditswe biciweho umurongo), mu yandi magambo ntakuntu hari gusonerwa BAHRESA GRAIN MILLERS, igacuruza ifarini yayo hatabariwemo umusoro wa TVA, ikagera ku isoko igurishwa habariwemo umusoro wa TVA, hanyuma igiciro gihangane n’izindi farini nazo zigurishwa zibariweho uwo musoro wa TVA, cyane ko ko uza kwishyurwa amaherezo n’umuguzi wa nyuma (consommateur), kuko ashobora hano guhitamo ugura macye, bityo ubwo busonerwe ntibugire icyo bumara kuko ifarini iba itaguzwe uko byifuzwa, gufasha uwo mushoramari. Iyi mpamvu y’ubujurire ntikwiye rero guhabwa ishingiro. B) Ku mifuka y’isukari yaciweho umusoro wa TVA. [11] RWANDA REVENUE AUTHORITY isobanura iyi mpamvu yayo ya kabiri y’ubujurire, ivuga ko Urukiko rubanza rwavanyeho umusoro waciwe ku mifuka y’isukari 1,747 yagaragaye ko yagurishijwe, ngo kuko itashoboye kwerekana ko imifuka itatu yasanzwe muri stock n’abagenzuzi bayo, kuwa 19/09/2013 ari nayo yarimo kuwa 31/08/2013; Bivuga ko RWANDA REVENUE AUTHORITY itashoboye kugaragaza ko igihe isoresherezwaho KAWAIDA, LTD hari muri stock indi mifuka irenze iriya itatu yasanzwemo n’abagenzuzi, kandi nyamara byagaragaye ahubwo ko iyo mifuka 1,747 yacurujwe na KAWAIDA, LTD kuko itagaragaye muri stock (hashingiwe ku mifuka yaranguwe n’iyacurujwe), ntinamenyekanishwe nk’iyagurishijwe. [12] RWANDA REVENUE AUTHORITY isobanura ko ibyo yabigezeho ishingiye kubyo abagenzuzi bayo babonye n’ibyo umukozi wa KAWAIDA, LTD yanditse avuga ko kuwa 17/09/2013 hari muri stock imifuka y’isukari itatu, bigereranijwe n’ibyaranguwe mu kwezi kwa 8/2013 n’umubare w’imifuka yagurishijwe muri uko kwezi. [13] KAWAIDA, LTD yiregura kuri iyi mpamvu y’ubujurire, ivuga ko RWANDA REVENUE AUTHORITY yemeje ko kuwa 31/08/2013, mu bubiko bwa KAWAIDA, LTD harimo imifuka itatu, bisobanuye ko kuri iyo tariki, indi mifuka yose 1,747 yari yaragurishijwe, kuko itagaragaye mu bubiko (stock), ariko ntimenyekanishwe; ko ibi bitahawe agaciro n’Urukiko ku rwego rwa mbere, ko bidakwiye no guhabwa agaciro mu bujurire kuko RWANDA REVENUE AUTHORITY ibivuga gusa, ariko ntibitangire ibimenyetso. [14] Urukiko rusanga kuri iyi mpamvu, kugira ngo hakemuke ikibazo cy’isukari yaranguwe mu kwezi kwa munani 2013, n’uko yagurishijwe; Kuba bigaragara mu isubizwa ry’itakamba rya KAWAIDA, LTD, ko umukozi wayo yemeje kuwa 25/09/2013, ko kuwa 17/09/2013 hari hasigaye mu bubiko bwayo, imifuka itatu gusa (reba ibaruwa ya Rwanda Revenue Authority yo

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kuwa 04/03/2014); rusanga nk’uko RWANDA REVENUE AUTHORITY yagaragaje uburyo icuruzwa ry’imifuka 1747 y’isukari itagaragaye mu ibaruramari ya KAWAIDA, LTD y’ukwezi kwa 8/2013 (reba ku rupapuro rwa gatatu rwa final rctification note for VAT of August 2013), KAWAIDA, LTD, yo ntiyabashije, kimwe n’imbere y’Urukiko kugaragaza umubare w’imifuka y’isukari yaguze muri uko kwezi, uburyo n’ibihe byagurishijweho, bitandukanye n’imifuka yaguzwe mu kindi gihe, bityo na none, nk’uko iyo ngingo ya 44 Urukiko rubanza rwashingiyeho, iteganya, uru Rukiko rubona nta bimenyetso KAWAIDA, LTD agaragaza bivuguruza ibyabonwe na RWANDA REVENUE AUTHORITY; iyi mpamvu y’ubujurire ikaba rero ikwiye guhabwa ishingiro ICYEMEZO CY’URUKIKO: Urukiko Rukuru rw’Ubucuruzi: [15] Rwemeye kwakira ubujurire bwa RWANDA REVENUE AUTHORITY kuko bwatanzwe mu buryo bwubahirije amategeko, rubusuzumye, rusanga bufite ishingiro kuri bimwe. [16] Rwemeje ko imikirize y’urubanza rwajuririwe RCOM 0105/14/TC/HYE rwaciwe n’Urukiko rw’Ubucuruzi rwa Huye, kuwa 29/05/2014, ihindutse. [17] Rukijije ko imisoro yose KAWAIDA, LTD yaciwe na RWANDA REVENUE AUTHORITY ku ifarini ya AZAM itagombaga gucibwa, uko bisobanuwe mu rubanza, bityo ikaba ikwiye kuvanwaho. [18] Rukijije ko imisoro yose KAWAIDA, LTD yaciwe na RWANDA REVENUE AUTHORITY ku isukari, yubahirije amategeko, ikaba igomba kwishyurwa, yose uko yaciwe. [19] Rutegetse ko imisoro iburanwa RWANDA REVENUE AUTHORITY yaciye KAWAIDA, LTD ku ifarini ya AZAM, ikuweho. [20] Rutegetse ko imisoro iburanwa RWANDA REVENUE AUTHORITY yaciye KAWAIDA, LTD ku isukari, igumyeho.