INGUFU GIN LTD v. RWANDA REVENUE AUTHORITY

INGUFU GIN LTD v. RWANDA REVENUE AUTHORITY [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00028/2025/CACMB RCOMAA 00029/2025/CA (Ngagi, P.J.) 16 Mutarama 2026] Amategeko agenga ibimenyetso – Inshingano y’urega – Urega cyangwa utanze ikibazo afite inshingano zo gutanga ibimenyetso bihamya ko ibyo avuga ari ukuri, kandi uwiregura nawe afite inshingano zo gutanga ibimenyetso bigaragaza ko ibyo yireguza ari ukuri. Incamake y’ikibazo: Nyuma yuko RRA ikoreye igenzura INGUFU GIN Ltd ry’imisoro, yasanze iyo sosiyete hari imisoro itatanze, bituma iyica umusoro ku nyongeragaciro (TVA), umusoro ku nyungu (CIF) n’umusoro ku byaguzwe (Excise duty) wose hamwe ugera kuri 887.403.844 Frw. INGUFU itanyuzwe n’icyo cyemezo, yatanze ikirego mu Rukiko rw’Ubucuruzi irusaba kuvanaho umusoro yaciwe kuri 41.971.000 Frw mu mwaka wa 2017, uwo yaciwe kuri 450.114.953 Frw mu mwaka wa 2018, n’indi misoro yaciwe ingana na 996.101.280 Frw. Urwo Rukiko rwaciye urubanza rwemeza ko ikirego gifite ishingiro, ko INGUFU GIN Ltd yaciwe imisoro yavuzwe hejuru mu buryo budakurikije amategeko, rutegeka RRA kuyishyura amafaranga atandukanye arimo ay’ikurikiranarubanza, igihembo cya Avoka, etc… RRA itishimiye icyo cyemezo yajuririye mu Rukiko Rukuru rw’Ubucuruzi irusaba ko rwongera gusuzuma imisoro INGUFU GIN Ltd yaciwe, maze rugatesha agaciro icyemezo cyafashwe n’Urukiko rw’Ubucuruzi, kuko rwirengagije ibimenyetso rwashyikirijwe byerekana ko imisoro INGUFU GIN Ltd yaciwe yayiciwe mu buryo bukurikije amategeko. Urwo Rukiko rwaciye urubanza rwemeza ko ubujurire bufite ishingiro kuri bimwe, ko umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe kuri 41.971.000 Frw mu mwaka wa 2017 uhamaho kuko waciwe mu buryo bukurikije amategeko; umusoro ku nyungu (CIT), umusoro ku nyongeragaciro (TVA) n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe kuri 450.114.953 Frw mu mwaka wa 2018 uhamaho kuko yawuciwe mu buryo bukurikije amategeko; umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe yaciwe kuri 996.101.280 Frw mu mwaka wa 2018, INGUFU GIN Ltd yawuciwe mu buryo budakurikije amategeko ko iwuhanaguweho; ndetse ko nta ndishyi zitanzwe mu rubanza. INGUFU GIN Ltd na RRA bajuririye mu Rukiko rw’Ubujurire, INGUFU GIN Ltd ivuga ko nta 41.971.000 Frw, ASHIJA Ltd yashyize kuri konti ya INGUFU GIN Ltd mu mwaka wa 2017, ko ahubwo abakozi ba INGUFU GIN Ltd ari bo bayashyize kuri konti yayo bayakuye muri caisse nk’uko bigaragazwa n’ibaruramari ndetse n’abahanga bashyizweho n’inkiko zabanje, ko rero nta musoro yagombaga gucibwa urebana n’ayo mafaranga, kuko yayasoreye akiri muri caisse. Ivuga kandi ko 450.114.953 Frw yanyuze kuri konti INGUFU GIN Ltd ataturutse ku byacurujwe byahawe ASHIJA TRADING Ltd, kuko RRA itagaragaza ko hari ibicuruzwa bihwanye n’ayo mafaranga yaba yarahaye ASHIJA TRADING Ltd mu mwaka wa 2018 ntibitangire umusoro; bityo ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa kwemeza ko ayo mafaranga ASHIJA TRADING Ltd yahaye INGUFU GIN Ltd mu mwaka wa 2018 asoreshwa, isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka.

RRA yo yajuriye ivuga ko impamvu Urukiko Rukuru rw’Ubucuruzi rwatanze ruvuga ko 996.101.280 Frw atagomba gusoreshwa, nta shingiro zifite, ko rero ayo mafaranga agomba gusoreshwa. Yiregura ku bujurire bwa INGUFU GIN Ltd ivuga ko yasoresheje 41.971.000 Frw ari uko iyasanze kuri konti ya INGUFU GIN Ltd yashyizweho n’umukiliya witwa ASHIJA TRADING Ltd, iyasoresha nk’igicuruzo kuko yari ubwishyu, naho ku birebana na 450.114.953 Frw ivuga ko INGUFU GIN Ltd itabasha kugaragaza ko yayasoreshejwe, cyangwa se ko ari umwenda nk’uko ibivuga; bityo ko ubujurire bwayo nta shingiro bufite; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. Incamake y’icyemezo: Urega cyangwa utanze ikibazo afite inshingano zo gutanga ibimenyetso bihamya ko ibyo avuga ari ukuri, kandi uwiregura nawe afite inshingano zo gutanga ibimenyetso bigaragaza ko ibyo yireguza ari ukuri. Ubujurire bufite ishingiro kuri bimwe. Amategeko yashingiweho: Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso, Ingingo ya 4. Imanza zifashishijwe: RS/INJUST/RCOM 00013/2024/CA; NZEYIMANA Alexis vs EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd rwaciwe n’Urukiko rw’Ubujurire ku wa 24/10/2025. Urubanza I. IMITERERE Y’URUBANZA [1] Mu myaka ya 2016, 2017 na 2018, INGUFU GIN Ltd, sosiyete y’ubucuruzi ifite uruganda rwenga inzoga, yakorewe igenzura ry’imisoro na RRA, icibwa umusoro ku nyongeragaciro (TVA), umusoro ku nyungu (CIF) n’umusoro ku byaguzwe (Excise duty) wose hamwe ugera kuri 887.403.844 Frw. INGUFU GIN Ltd ntiyanyuzwe n’icyo cyemezo bituma irega RRA mu Rukiko rw’Ubucuruzi, irusaba kuvanaho umusoro yaciwe kuri 41.971.000 Frw mu mwaka wa 2017, uwo yaciwe kuri 450.114.953 Frw mu mwaka wa 2018, n’indi misoro yaciwe ingana na 996.101.280 Frw. [2] Impamvu INGUFU GIN Ltd yatanze ku byerekeye 41.971.000 Frw, n’uko ngo ayo mafaranga yari muri caisse yayo, akaba yari yarakorewe imenyekanisha ndetse agacibwaho umusoro, hanyuma yashyirwa kuri konti yayo muri banki, RRA ikongera kuyacaho umusoro, kandi ibyo binyuranye n’ihame ry’uko amafaranga yavuye mu byacurujwe atagomba gusoreshwa inshuro ebyiri (2). Ku byerekeye 450.114.953 Frw, INGUFU GIN Ltd yasobanuye ko ari umwenda yagombaga kwishyura umukiriya wayo witwa ASHIJA TRADING Ltd, wari warayigurije mu mwaka wa 2018 ishaka kuyaguramo ibikoresho by’ibanze (matières premières), ariko uwo mwaka ukaza kurangira uwo mwenda utarishyurwa; ko mu mwaka wa 2019, ASHIJA TRADING Ltd yaje gukora commande y’ibicuruzwa byayo, maze inasaba ko mu kwishyura yahera kuri uwo mwenda

INGUFU GIN Ltd yari iyifitiye, ikabyemera, ko rero atagombaga gucibwaho umusoro kuko mu mwaka wa 2018 atari yakabaye igicuruzo, naho 996.101.280 Frw, ivuga ko itazi aho RRA yayakuye. [3] Muri urwo rubanza, sosiyete yitwa ASHIJA TRADING Ltd yifuje kurugobokamo kubushake, ariko RRA isaba Urukiko kutakira ukugoboka kwayo, igaragaza impungenge z’uko ba nyiri INGUFU GIN Ltd na ASHIJA TRADING Ltd ari abantu bamwe, ko sosiyete imwe ariy’umugabo naho indi ikaba yanditse ku mugore, ko kandi inzoga INGUFU GIN Ltd ikora iziranguza ASHIJA TRADING Ltd nayo iri gukorerwa igenzura, bityo ko atari ngombwa ko ASHIJA TRADING Ltd iza muri uru rubanza, hanyuma Urukiko rwasuzumye iyo nzitizi ya RRA yo kutakira ukugoboka kwa INGUFU GIN Ltd ruyiha ishingiro. [4] Ku wa 08/07/2022, Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko: - ikirego cya INGUFU GIN Ltd gifite ishingiro kuri byose; - nta musoro w’inyongera INGUFU GIN Ltd igomba gucibwa mu mwaka wa 2017; - umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe kuri 450.114.953 Frw mu mwaka wa 2018 waciwe ku buryo budakurikije amategeko; - umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe kuri 996.101.280 Frw mu mwaka wa 2018, RRA yawuyiciye ku buryo budakurikije amategeko; - INGUFU GIN Ltd yagombaga kubanza kuvugana na RRA ku ngano y’igihembo abahanga bagombaga kwishyurwa kugira ngo bacyumvikaneho ikabona kubishyura, bityo kuba atari ko yabikoze ahubwo yarumvikanye n’abahanga igihembo cyabo RRA idahari, ikabemerera 18.618.910 Frw, icyifuzo cya RRA cyuko igihembo yemera kitarenga 2.000.000 Frw gifite ishingiro; - RWANDA REVENUE AUTHORITY itsindwa n’urubanza, bityo ikaba igomba gusubiza INGUFU GIN Ltd 2.000.000 Frw yishyuye abahanga; - RRA yishyura INGUFU GIN Ltd 900.000 Frw y’igihembo cya Avoka wayiburaniye, na 300.000 Frw y’ikurikiranarubanza, yose hamwe akaba 1.200.000 Frw; - RWANDA REVENUE AUTHORITY yishyura INGUFU GIN Ltd amafaranga yose hamwe angana na 3.200.000 Frw. [5] RRA yajuririye Urukiko Rukuru rw’Ubucuruzi, irusaba ko rwongera gusuzuma imisoro INGUFU GIN Ltd yaciwe, maze rugatesha agaciro icyemezo cyafashwe n’Urukiko rw’Ubucuruzi,

kuko rwirengagije ibimenyetso rwashyikirijwe byerekana ko imisoro INGUFU GIN Ltd yaciwe yayiciwe mu buryo bukurikije amategeko. [6] INGUFU GIN Ltd yireguye ivuga ko ubujurire bwa RRA nta shingiro bufite, kuko ibirebana na 41.971.000 Frw, RRA ishaka gusoresha ishingiye ku kuba yarayasanze kuri konti ya INGUFU GIN Ltd, ari ayashyizwe kuri konti yarabanje kujya muri caisse yayo, kandi muri icyo gihe yari muri caisse yari yarasoreshejwe. Naho ibirebana 450.114.953 Frw, ivuga ko ari umwenda yagurijwe na ASHIJA Ltd. Ivuga kandi ko 996.101.280 Frw RRA yabariye umusoro mu mwaka wa 2018 iyita ko ari ayo yacuruje, itazi aho RRA yayakuye kuko nta kimenyetso iyatangira cyerekana ko akomoka ku byo yacuruje, ndetse ko ntaho agaragara mu bitabo byayo by’ibaruramari. [7] Mu rubanza RCOMA 00533/2022/HCC1 rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 13/02/2025, urwo Rukiko rwemeje ko: - ubujurire bwatanzwe n’Ikigo cy’Imisoro n’Amahoro bufite ishingiro kuri bimwe; - umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe kuri 41.971.000 Frw mu mwaka wa 2017 uhamaho kuko waciwe mu buryo bukurikije amategeko; - umusoro ku nyungu (CIT), umusoro ku nyongeragaciro (TVA) n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe kuri 450.114.953 Frw mu mwaka wa 2018 uhamaho kuko yawuciwe mu buryo bukurikije amategeko; - umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe yaciwe kuri 996.101.280 Frw mu mwaka wa 2018, INGUFU GIN Ltd yawuciwe mu buryo budakurije amategeko ko iwuhanaguweho; - nta ndishyi zigomba gutangwa muri urwo rubanza, ko buri muburanyi yirengera ibyo yarutanzeho, igarama ryatanzwe rihera mu Isanduku ya Leta. [8] INGUFU GIN Ltd yajuririye uru Rukiko, ubujurire bwayo bwandikwa kuri RCOMAA 00028/2025/CA, RRA nayo irajurira, ubujurire bwayo bwandikwa kuri CMB RCOMAA 00029/2025/CA, izo manza zombi zihurizwa hamwe mu rubanza RCOMAA 00028/2025/CA- CMB RCOMAA 00029/2025/CA. [9] Urubanza rwaburanishijwe mu ruhame ku wa 03/11/2025, INGUFU GIN Ltd ihagarariwe na Me NSENGIYUMVA Abel afatanyije na Me NKUBAYINGOGA Samuel, naho RWANDA REVENUE AUTHORITY ihagarariwe na Me TWAHIRWA Jean Baptiste. Kuri iyo tariki, haburanishijwe ingingo ebyiri z’ubujurire bwa INGUFU GIN Ltd, hanyuma iburanisha rirasubikwa kugira ngo ababuranyi bagerageze gukemura mu bwumvikane impaka bafitanye. 1 Mu rubanza rujuririrwa ahanditse Nº RCOMA 00533/2024/HCC ni ukwibeshya, kuko systeme igaragaza ko urubanza rujuririrwa ari No RCOMA 00533/2022/HCC.

Iburanisha ryagiye risubikwa ku matariki atandukanye kugira ngo ubwumvikane bukomeze, ku wa 24/12/2025, nyuma y’uko ababuranyi bamenyesheje Urukiko ko ubwumvikane butakunze, uwo munsi urubanza rwaburanishijwe mu ruhame impande zombi zihagarariwe nka mbere, haburanishwa ingingo z’ubujurire zari zasigaye, kuko hari izari zaburanishijwe ku wa 03/11/2025. [10] Mu myanzuro no mu miburanire byayo, INGUFU GIN Ltd ivuga ko nta 41.971.000 Frw, ASHIJA Ltd yashyize kuri konti ya INGUFU GIN Ltd mu mwaka wa 2017, ko ahubwo abakozi ba INGUFU GIN Ltd ari bo bayashyize kuri konti yayo bayakuye muri caisse nk’uko bigaragazwa n’ibaruramari ndetse n’abahanga bashyizweho n’inkiko zabanje, ko rero nta musoro yagombaga gucibwa urebana n’ayo mafaranga, kuko yayasoreye akiri muri caisse. Ivuga kandi ko 450.114.953 Frw yanyuze kuri konti INGUFU GIN Ltd ataturutse ku byacurujwe byahawe ASHIJA TRADING Ltd, kuko RRA itagaragaza ko hari ibicuruzwa bihwanye n’ayo mafaranga yaba yarahaye ASHIJA TRADING Ltd mu mwaka wa 2018 ntibitangire umusoro; bityo ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa kwemeza ko ayo mafaranga ASHIJA TRADING Ltd yahaye INGUFU GIN Ltd mu mwaka wa 2018 asoreshwa, isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [11] RRA yo yajuriye ivuga ko impamvu Urukiko Rukuru rw’Ubucuruzi rwatanze ruvuga ko 996.101.280 Frw atagomba gusoreshwa, nta shingiro zifite, ko rero ayo mafaranga agomba gusoreshwa. Yiregura ku bujurire bwa INGUFU GIN Ltd ivuga ko yasoresheje 41.971.000 Frw ari uko iyasanze kuri konti ya INGUFU GIN Ltd yashyizweho n’umukiliya witwa ASHIJA TRADING Ltd, iyasoresha nk’igicuruzo kuko yari ubwishyu, naho kubirebana na 450.114.953 Frw ivuga ko INGUFU GIN Ltd itabasha kugaragaza ko yayasoreshejwe, cyangwa se ko ari umwenda nk’uko ibivuga; bityo ko ubujurire bwayo nta shingiro bufite; isoza isaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [12] Urukiko, rushingiye kuri izo mpaka, rusanga hakwiye gusuzumwa ibibazo bikurikira: 1) kumenya niba mu mwaka wa 2017 hari 41.971.000 Frw, ASHIJA Ltd yashyize kuri konti ya INGUFU GIN Ltd ku buryo yagombaga gucibwaho umusoro; 2) kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarakoze ikosa ryo kwemeza ko 450.114.953 Frw, ASHIJA Ltd yahaye INGUFU GIN Ltd mu mwaka wa 2018 asoreshwa; 3) kumenya niba 996.101.280 Frw yaragombaga gusoreshwa; 4) kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro.

II.IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO A. UBUJURIRE BWA INGUFU GIN Ltd: 1. Kumenya niba mu mwaka wa 2017 hari 41.971.000 Frw, ASHIJA Ltd yashyize kuri konti ya INGUFU GIN Ltd ku buryo yagombaga gucibwaho umusoro [13] Abahagarariye INGUFU GIN Ltd bavuga ko mu gika cya 36 cy’urubanza rujuririrwa RCOMA 00533/2022/HCC, Urukiko Rukuru rw’Ubucuruzi rwavuze ko rusanga kuba kuri historique ya konti ya INGUFU GIN Ltd yo muri COGEBANQUE bigaragara ko ASHIJA TRADING Ltd yabikijeho 41.971.000 Frw, bivuze ko ari ubwishyu bw’ibicuruzwa iyo sosiyete yaguze muri INGUFU GIN Ltd, kuko mu miburanire y’impande zombi zemeranyije ko ASHIJA TRADING Ltd ari we muguzi rukumbi w’ibicuruzwa bya INGUFU GIN Ltd, ibyo bikaba bivuze ko ayo mafaranga ari ay’ibyacurujwe byagombaga gucibwaho umusoro nk’uko uburanira RRA abivuga, kandi atari ko biri. [14] Bavuga kandi ko abakozi ba INGUFU GIN Ltd ari bo bashyize ayo mafaranga kuri konti (compte) yayo bayakuye muri caisse nk’uko bigaragazwa n’ibaruramari (comptabilité) ndetse n’abahanga bashyizweho n’inkiko zabanje, aho kuba ASHIJA TRADING Ltd. Basobanura ko Urukiko Rukuru rw’Ubucuruzi rwirengagije gusobanura ukuntu umunsi umwe ASHIJA TRADING Ltd yafataga amafaranga agiye angana, nk’urugero wenda nka miliyoni imwe n’ibihumbi magana atanu (1.500.000 Frw) ikayaha INGUFU GIN Ltd yishyuye cash, ikongera igafata andi angana atyo ikayashyira kuri konti yayo; bityo basaba Urukiko rw’Ubujurire kuzabona ko ikibazo cyari icy’uko ari umukozi wa INGUFU GIN Ltd wabitsaga kuri Banki amafaranga yatanzwe na ASHIJA Ltd akandikaho ijambo rizafasha mu kumenya ko ayo mafaranga ari kuri konti yayo yaturutse muri ASHIJA Ltd. [15] Uhagarariye RRA yiregura kuri iyi ngingo y’ubujurire ya INGUFU GIN Ltd avuga ko nta shingiro ifite, kuko RRA yasoresheje 41.971.000 Frw ari uko yayasanze kuri konti ya INGUFU GIN Ltd yarashyizweho n’umukiliya witwa ASHIJA TRADING Ltd, bityo ikayasoresha nk’igicuruzo kuko yari ubwishyu. Ku bijyanye n’ibyo INGUFU GIN Ltd ivuga ko ari amafaranga yari yaravuye muri caisse akaza gushyirwa kuri konti yayo, avuga ko nta shingiro bifite kuko nta bimenyetso INGUFU GIN Ltd iyagaragariza. Avuga kandi ko mafaranga ASHIJA TRADING Ltd yishyuye kuri caisse yasoreshejwe ukwayo, ko n’ayo ASHIJA TRADING Ltd yishyuye ikoresheje Banki nayo yasoreshejwe ukwayo. Uko Urukiko rubibona [16] Impaka kuri iyi ngingo zishingiye ku kumenya niba 41.971.000 Frw yarashyizwe kuri konti ya INGUFU GIN Ltd n’umukozi wayo avuye muri caisse ku buryo atari kongera gusoreshwa, cyangwa niba yarashyizwe kuri konti ya INGUFU GIN Ltd na ASHIJA TRADING Ltd ku buryo yagombaga gusorerwa. [17] Ingingo ya 4 y’Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso iteganya ko urega cyangwa utanze ikibazo agaragaza ikimenyetso cy’ibyo aregera cyangwa asaba. Uwiregura agaragaza ikimenyetso gishyigikira ukwiregura kwe. Icyakora, umucamanza cyangwa ukemura ikibazo ashobora gutegeka umuburanyi cyangwa umwe mu bafitanye ikibazo cyangwa undi muntu gutanga cyangwa kwerekana ikimenyetso afite.

[18] Nk’uko byasobanuwe mu rubanza RS/INJUST/RCOM 00013/2024/CA2, ingingo ivuzwe haruguru yumvikanisha ko urega cyangwa utanze ikibazo afite inshingano zo gutanga ibimenyetso bihamya ko ibyo avuga ari ukuri, ko kandi uwiregura nawe afite inshingano zo gutanga ibimenyetso bigaragaza ko ibyo yireguza ari ukuri. [19] Ku birebana n’uru rubanza, Urukiko rurifashisha cyane, raporo zakozwe n’abahanga (impuguke) bashyizweho n’inkiko zabanje, kuko izo raporo zacukumbuye ibitabo by’ibaruramari n’ibindi bimenyetso. Muri urwo rwego, rurahera kuri raporo yo ku wa 08/03/2022 yakozwe n’abahanga (impuguke) bashyizweho n’Urukiko rw’Ubucuruzi, ari bo MUCYURABUHORO Kanuma Esron na KAYIRANGA Sebakara Gaspard. Iyo raporo igaragaza ko 41.971.000 Frw yavuye kuri kesi (caisse) ajya kuri konti ya INGUFU GIN Ltd (banki). Abahanga basobanura ko mu mwaka wa 2017 ibyacurujwe byose na INGUFU GIN Ltd byishyuwe hakoreshejwe kashi (caisse), ko kandi byose byishyuriwe umusoro. Igaragaza kandi ko amafaranga agaragara muri caisse no kuri konti bya INGUFU GIN Ltd ari amwe, kuko yabanzaga kuri caisse akabona kujya kuri banki nyuma. Bavuga ko ikibazo cyateye urujijo ku bakoze igenzura ari inyito ya versement kuri banki, kuko abashyiraga amafaranga kuri konti ya INGUFU GIN Ltd bandikaga versement ASHIJA TRADING Ltd nkaho ari yo iyashyize kuri konti ya INGUFU GIN Ltd. Basoza banzura ko amafaranga yagaragaye kuri konti ya INGUFU GIN Ltd nka versement ASHIJA TRADING Ltd ari amwe yabanje kuri caisse kandi ko yishyiriwe imisoro. [20] Dosiye igaragaramo na none raporo yo ku wa 13/12/2024 yakozwe na KVF PARTNERS Ltd ihagarariwe na RUDASINGWA Justin, uyu muhanga akaba yarashyizweho n’Urukiko Rukuru rw’Ubucuruzi. Iyo raporo igaragaza ko 41.971.000 Frw, ASHIJA Ltd yayashyize kuri konti ya INGUFU GIN Ltd muri COGEBANQUE yarabanje kwandikwa mu gitabo cya caisse kiri muri porogaramu y’ikoranabuhanga yitwa ‚‘‘SAGE‘‘ nyuma ngo asohorwamo ashyirwa mu gitabo cya banki kiri muri iyo porogaramu cyahawe code 560200, ko ibyo kandi binagaragazwa na “historique” yavuye muri COGEBANQUE yashyizwe ku mugereka wa raporo. Iyo raporo igaragaza na none ko 41.971.000 Frw avugwa muri iki kibazo yacurujwe muri kashe yishyuye umusoro, ko kuba ayo mafaranga yaravuye muri kashe (caisse) akajyanwa muri banki ntacyo byongereye ku mutungo wa INGUFU GIN Ltd, kuko kashi yaragabanutse banki iriyongera. Abahanga bateguye iyo raporo basanze nta bicuruzwa byiyongereye biturutse kuri ariya mafaranga yavuye kuri kashe (caisse) ajya muri banki. Ikomeza ivuga ko ikibazo cyateye urujijo ku bangenzuzi ba RRA ari nyito ya versement, kuko bandikaga ngo versement ASHIJA nkaho ari yo yavanaga amafaranga ya INGUFU GIN Ltd kuri caisse iyashyira kuri konti, basanga bisesenguwe neza bigaragaza ko ari amafaranga amwe yavuye muri caisse yitwa (production vendue) yaramaze kwishyurirwa umusoro, akashyirwa kuri konti ya INGUFU GIN Ltd ko kandi ntaho bigaragara ko umutungo mu bitabo bya INGUFU GIN Ltd wiyongereye. [21] Isesengura ry’izi raporo zombi rigaragaza ko zihuririra ku kuba 41.971.000 Frw avugwa muri iki kibazo yacurujwe muri kashe (caisse) kandi yishyuye umusoro, hanyuma ayo mafaranga avanwa muri caisse ashyirwa kuri konti ya INGUFU GIN Ltd. Izi raporo zihurira na none ku kuba ntayandi mafaranga angana na 41.971.000 Frw yaba yarashyizwe kuri konti ya INGUFU GIN Ltd atari ariya yabanje gushyirwa muri caisse akabona gushyirwa ku konti muri Banki. 2 Reba igika cya 19 cy’urubanza No RS/INJUST/RCOM 00013/2024/CA rwaciwe ku wa 24/10/2025, haburana NZEYIMANA Alexis na EBENEZER MIXED FARMING AND GENERAL MERCHANDISE Ltd.

[22] Urukiko rurasanga nk’uko raporo zombi zabigaragaje, 41.971.000 Frw aburanwa muri uru rubanza yishyuwe na ASHIJA TRADING Ltd kuri caisse ya INGUFU GIN Ltd, yishyurirwa imisoro, hanyuma abona gushyirwa kuri konti ya INGUFU GIN Ltd muri banki, bikozwe n’abakozi ba INGUFU GIN Ltd. Kuba rero, abakozi ba RRA barasanze ayo mafaranga kuri konti ya INGUFU GIN Ltd haranditsweho versement ASHIJA Ltd bagahita bayafata nk’ubwishyu bwa ASHIJA Ltd bwanyujijwe kuri banki hanyuma bakayasoresha, Urukiko rurasanga ayo mafaranga 41.971.000 yashyizwe kuri konti ya INGUFU GIN Ltd ataragombaga gusoreshwa, kuko yari yabanje muri caisse nk’uko raporo zavuzwe haruguru zibigaragaza. [23] Urukiko rurasanga RRA itabasha kugaragaza ko haba hari andi mafaranga angana na 41.971.000 Frw avugwa muri uru rubanza yashyizwe kuri konti ya INGUFU GIN Ltd atanyuze muri caisse ku buryo yagomba gusoreshwa. Mu gihe rero RRA itabasha kuvuguruza raporo zombi zakozwe n’abahanga zikemeza ko amafaranga avugwa yabanje gushyirwa muri caisse ya INGUFU GIN Ltd, atangirwa umusoro, hanyuma yoherezwa kuri konti; birumvikana ko kuba mu gukora transfer haranditswe versement ASHIJA Ltd atari impamvu yashingirwaho hemezwa ko yagombaga gusoreshwa. Bityo Urukiko rurasanga amafaranga 41.971.000 yarasoreshejwe mu buryo budakurikije amategeko. [24] Ku byerekeye ibyo uhagarariye RRA avuga ko historique ya konti ya INGUFU GIN Ltd yo muri COGEBANQUE igaragaza ko amafaranga 41.971.000 yabikijwe na ASHIJA Ltd, ko rero nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze kwemeza ko agomba gusoreshwa, Urukiko rurasanga nta shingiro bifite, kuko kuba muri iyo historique handitseho versement ASHIJA ntabwo bivuze ko ari ASHIJA Ltd yayashyize kuri konti ya INGUFU GIN Ltd nk’ubwishyu, ahubwo nk’uko impuguke zabisobanuye muri raporo zavuzwe haruguru, ayo mafaranga yabanje muri caisse, hanyuma abona kujyanwa kuri Banki, bikaba byumvikana ko umukozi wa INGUFU GIN Ltd ari we wayajyanye kuri Banki, akandika versement ASHIJA kugira ngo bizaborohere kumenya ko ayo mafaranga ari ayo ASHIJA yishyuye muri caisse. [25] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga kuri iki kibazo, ubujurire bwa INGUFU GIN Ltd bufite ishingiro, bityo umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe ku mafaranga 41.971.000 mu mwaka wa 2017 waraciwe mu buryo budakurikije amategeko, ikaba igomba kuwukurirwaho. 2. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarakoze ikosa ryo kwemeza ko 450.114.953 Frw ASHIJA TRADING Ltd yahaye INGUFU GIN Ltd mu mwaka wa 2018 asoreshwa [26] Abahagarariye INGUFU GIN Ltd bavuga ko mu gika cya 41 cy’urubanza rujuririrwa Urukiko rwavuze ko kuba yaba INGUFU GIN Ltd cyangwa impuguke yashyizweho n’urwo Rukiko, batagaragaza ko mu bitabo by’ibaruramari bya INGUFU GIN Ltd hari ibimenyetso bidashidikanywaho by‘umwenda ASHIJA TRADING Ltd iyibereyemo ungana na 450.114.953 Frw, ko ahubwo abagenzuzi ba RRA ari bo basanze ayo mafaranga akomoka ku byacurujwe bitigeze bikorerwa imenyekanisha, bigatuma urwo Rukiko rubona ko kuyasoresha byari bikurikije amategeko; bakaba basanga mu mitekerereze yarwo, Urukiko Rukuru rw’Ubucuruzi rwafashe ko amafaranga yose agiye kuri konti y’umucuruzi aba ajyanye n’ibicuruzwa yagurishije kandi atari ko biri, kuko haba hari ibaruramari risobanura buri kintu cyose gikozwe n’umusoreshwa.

[27] Basobanura ko basanga Urukiko Rukuru rw’Ubucuruzi rwarafashe umurongo wa RRA wo kugendera kuri présomption y’uko amafaranga yose anyuze kuri banki y’umusoreshwa aba ari yo umuntu yacuruje, kandi atari byo, kuko ibyo guca umusoro hashingiwe kuri présomption byategenywaga n’ingingo ya 45 y’Itegeko No 25/2005 ryo ku wa 04/12/2005 ryagengaga imitunganyirize y’isoresha ryavuyeho, kandi ingingo ya 55 y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ryakoreshwaga igihe umusoro uburanwa wacibwaga, yarateganyaga ko Ubuyobozi bw’imisoro bugomba kugaragaza ibimenyetso (1º) iyo bukosora imenyekanisha ry’umusoro, iyi ngingo ikaba yarasimbuwe n’iya 59 y’Itegeko N° 020/2023 ryo ku wa 31/03/2023 rigena uburyo bw’isoresha. Bityo ko kuba umusoro uburanwa ukomoka ku gikorwa RRA yakoze cyo gukosora umusoro ku imenyekanisha ry’umusoro ku nyungu, TVA n’umusoro ku byacurujwe (taxe de consommation) INGUFU GIN Ltd yakoze mu mwaka wa 2018, isanga uyu musoro ukwiye kuvaho. [28] Basobanura kandi ko nyuma yo kumva impaka zari ku isoresha rya 450.114.953 Frw, RRA yasoresheje, Urukiko rwashyizeho umuhanga rumuha inshingano zo gusuzuma niba koko ayo mafaranga RRA yasanze mu bitabo by’ibaruramari bya INGUFU GIN Ltd ari inguzanyo yahawe na ASHIJA TRADING Ltd, bityo ikaba itaragombaga kuyacaho imisoro kuko nta bicuruzwa yari yaguze, nyuma yo gukora igenzura, umuhanga agaragaza ko mu mikoranire ya INGUFU GIN Ltd na ASHIJA TRADING Ltd, iyi sosiyete yagendaga ishyira amafaranga yabonaga kuri konti ya INGUFU GIN Ltd, iyi na yo yakora inzoga ASHIJA TRADING Ltd ikazitwara ziherekejwe n’inyemezabuguzi. [29] Bakomeza basobanura ko uwo muhanga yagaragaje ko umwaka wa 2018 warangiye ASHIJA TRADING Ltd imaze gushyira kuri konti ya INGUFU GIN Ltd 2.699.347.070 Frw, mu gihe ASHIJA TRADING Ltd yo yahawe ibicuruzwa bifite agaciro kangana na 2.249.232.117 Frw mu mwaka wa 2018, ku buryo uwo mwaka warangiye hari 450.114.953 Frw, ASHIJA TRADING Ltd itari yagaherewe ibicuruzwa, nk’uko bigaragara ku mugereka wa 3 wa raporo washyizweho n’Urukiko Rukuru rw’Ubucuruzi. [30] Bavuga kandi ko ibirebana n’ingano y’inzoga INGUFU GIN Ltd yacuruje, RRA yabigenzuye ikayemeza mu buryo buziguye ku mpamvu zikurikira: - kuba umusoro RRA ica INGUFU GIN Ltd ukomoka ku nzoga iba yagurishije ku mukiriya umwe rukumbi witwa ASHIJA TRADING Ltd mu mwaka wa 2018; - kuba RRA yarakoreye ASHIJA TRADING Ltd igenzura ku mwaka wa 2018, maze impande zombi zikaza kumvikana zikagirana amasezerano yanditse agaragaza umusoro ASHIJA TRADING Ltd igomba kwishyura, bikaba bivuze ko zumvikanye ku byo ASHIJA TRADING Ltd yaranguye no ku byo yacuruje; - kuba RRA izi ibyo INGUFU GIN Ltd yacuruje kuri ASHIJA TRADING Ltd kuko yumvikanye n’iyi sosiyete ku byo yaranguye kandi hari n’ibyo yaranguye kuri INGUFU GIN Ltd;

- kuba RRA yaremeye ibyo INGUFU GIN Ltd yacuruje kuri ASHIJA TRADING Ltd bivuze ko ari byo bigomba gusoreshwa kandi byose INGUFU GIN Ltd ikaba yarabisoreye. [31] Bakomeza bavuga ko uretse uburyo bwo gukoresha EBM, aho inyemezabuguzi igaragaza ibyo umuntu yacuruje byose, basanga umuntu wese ucuruza inzoga agomba kuzisohora mu bubiko ari uko zishyizweho timbres zabugenewe zitwa tax stamps zitangwa na RRA ku buryo iba izi ingano y’inzoga zose umuntu aba yacuruje. Bityo ko INGUFU GIN Ltd ishingiye ku bisobanuro bimaze gutangwa, isaba Urukiko rw’Ubujurire kwemeza ko 450.114.953 Frw yanyuze kuri konti yayo adaturuka ku byacurujwe byahawe ASHIJA TRADING Ltd, kuko RRA itagaragaza ko hari ibicuruzwa bihwanye n’ayo mafaranga yaba yarahaye ASHIJA TRADING Ltd mu mwaka wa 2018 ntibitangire umusoro. [32] Uhagarariye RRA yiregura kuri iyi ngingo y’ubujurire ya INGUFU GIN Ltd avuga ko nta shingiro ifite, kuko itabasha kugaragaza ko 450.114.953 Frw yayasoreshejwe, kandi ko ari umwenda. Avuga kandi ko nta mubare wihariye w’amafaranga y’igicuruzo angana atyo yigeze icaho umusoro, ko ahubwo yawuciye ku gicuruzo cyayo cy’umwaka wose wa 2018. Uko Urukiko rubibona [33] Impaka kuri iki kibazo zishingiye ku kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarakoze ikosa ryo kwemeza ko 450.114.953 Frw ASHIJA Ltd yahaye INGUFU GIN Ltd mu mwaka wa 2018 asoreshwa kuko ari mu byo INGUFU GIN Ltd yacuruje muri uwo mwaka. [34] Ingingo ya 150, agace ka 5 n’aka 6, y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza 5° urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa; 6° ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa urukiko”. [35] Ibi bivuze ko INGUFU GIN Ltd yajuriye ifite inshingano yo kugaragaza ko mu mwaka wa 2018 yahawe na ASHIJA TRADING Ltd, 450.114.953 Frw nk’umwenda/ideni akaba ataragombaga gusoreshwa. [36] Ku birebana n’iki kibazo, Urukiko rurifashisha na none raporo z’abahanga bashyizweho ku mpamvu yasobanuwe haruguru. Raporo y’abahanga yo ku wa 31/12/2018 bashyizweho n’Urukiko rw’Ubucuruzi, igaragaza ko abahanga bamaze gusesengura ibya 450.114.953 Frw, basanze ayo mafaranga yarashyizwe kuri konti ya INGUFU GIN Ltd na ASHIJA TRADING Ltd nk’uko imikoranire yabo yari iri, aho ASHIJA TRADING Ltd yahaga INGUFU GIN Ltd amafaranga mbere, igafata ibicuruzwa nyuma. Bagaragaje ko mu mwaka wa 2018, INGUFU GIN Ltd yari ifitiye ASHIJA TRADING Ltd umwenda ungana na 450.114.953 Frw nk’uko bigaragara mu bitabo byayo by’ibaruramari. Bagaragaje kandi ko uyu mwenda waje guhinduka igicuruzwa mu mwaka wa 2019, ubwo ASHIJA TRADING Ltd yahabwaga ibicuruzwa bigiye biherekejwe n’inyemezabuguzi uko babitwaraga, kandi barabimenyekanisha banabyishyurira umusoro mu

mwaka wa 2019. Muri make, bavuga kuri bo aya mafaranga atagombaga gusoreshwa mu mwaka wa 2018, kuko yasoreshejwe mu mwaka 2019, ari bwo INGUFU GIN Ltd yayishyuraga itanze ibicuruzwa. [37] Na none, dosiye igaragaramo raporo yavuzwe haruguru yakozwe na KVF PARTNERS Ltd, iyi raporo, hashingiwe ku bitabo by’ibaruramari impuguke yahawe n’impande zirebwa n’uru rubanza, nayo igaragaza ko mu bitabo bya INGUFU GIN Ltd hagaragamo ko ASHIJA TRADING Ltd, mu mwaka wa 2018, yahaye INGUFU GIN Ltd 2.699.347.070 Frw, ariko uwo mwaka urangira ihawe ibicuruzwa bifite agaciro ka 2.249.232.117 Frw, bivuze ko uwo mwaka warangiye INGUFU GIN Ltd ifitiye ASHIJA TRADING Ltd 450.114.953 Frw itigeze itangira ibicuruzwa bingana n’uyu mubare w’amafaranga. Icyakora, muri iyi raporo, ahanditse icyo kongerwaho, impuguke ivuga ko mu migereka ikosoye ASHIJA TRADING Ltd yatanze ikagenzurwa ndetse ikanashyirwaho umukono na KMD Parterners ntaho bigaragara ko ASHIJA TRADING Ltf yahaye INGUFU GIN Ltd 450.114.953 Frw mbere y’igihe (Debtors/receivables) mu gihe mu ibaruramari rya INGUFU GIN Ltd bigaragara ko hari 450.114.953 Frw ifitiye ASHIJA TRADING Ltd. [38] Isesengura ry’izi raporo zombi kuri iki kibazo, rigaragaza ko izi raporo zihurira ku kuba mu ibaruramari rya INGUFU GIN Ltd hagaragaramo ko ASHIJA TRADING Ltd yayihaye 2.699.347.070 Frw ariko ihabwa ibicuruzwa bingana na 2.249.232.117 Frw, bivuze ko bifatwa ko INGUFU GIN Ltd ifitiye ASHIJA Ltd 450.114.953 Frw itayihereye ibicuruzwa mu mwaka wa 2018. Igiteye urujijo kandi gikwiye kwitabwaho muri uru rubanza, n’uko muri raporo ya KVF PARTNERS Ltd hagaragara ko mu migereka ikosoye ASHIJA TRADING Ltd yatanze ikagenzurwa ndetse ikanashyirwaho umukono na KMD Parterners ntaho bigaragara ko ASHIJA TRADING Ltd yahaye INGUFU GIN Ltd 450.114.953 Frw mbere y’igihe, ku buryo aya mafaranga yafatwa nk’umwenda/ideni ASHIJA TRADING Ltd yaba yarahaye INGUFU GIN Ltd. [39] Urukiko rurasanga n’ubwo mu ibaruramari rya INGUFU GIN Ltd bigaragara ko mu mwaka wa 2018 hari 450.114.953 Frw ASHIJA Ltd yayihaye ariko ntihabwe ibicuruzwa, ariko raporo y’impuguke yashyizweho n’Urukiko Rukuru rw’Ubucuruzi igaragaza ko mu bitabo bya ASHIJA TRADING Ltd ntaho bigaragara ko ASHIJA TRADING Ltd yahaye INGUFU GIN Ltd 450.114.953 Frw mbere y’igihe; bityo ntibyumvikana uburyo ayo mafaranga yafatwa nk’ideni igihe atagaragara mu bitabo by’uwo INGUFU GIN Ltd ivuga ko ari we wayihaye uwo mwenda. Urukiko rurasanga mu gihe ayo mafaranga atagaragara mu bitabo bikosoye bya ASHIJA TRADING Ltd nk’ayo yatanze mbere kugira ngo izahabwe ibicuruzwa, birumvikana ko ibyo INGUFU GIN Ltd ivuga ko ayo mafaranga ari umwenda yahawe na ASHIJA TRADING Ltd, nta shingiro bifite. [40] Kuba INGUFU GIN Ltd itabasha kugaragaza ibimenyetso bihamya nta shiti ko 450.114.953 Frw yagaragaye kuri konti yayo ari umwenda/ideni yahawe na ASHIJA TRADING Ltd, kuba mu bitabo bya ASHIJA TRADING Ltd ntaho bigaragara ko ASHIJA TRADING Ltd yahaye INGUFU GIN Ltd 450.114.953 Frw mbere y’igihe; Urukiko rurasanga RRA yarasoresheje amafaranga 450.114.953 mu buryo bukurikije amategeko; bityo ubujurire bwa INGUFU GIN Ltd kuri iyi ngingo nta shingiro bufite. B. UBUJURIRE BWA RWANDA REVENUE AUTHORITY 3. Kumenya niba amafaranga angana na 996.101.280 yaragombaga gusoreshwa

[41] Uhagarariye RRA avuga ko mu gika cya 44 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwashingiye ku kuba 996.101.280 Frw atagaragara mu bitabo bya INGUFU GIN Ltd, kuba ayo mafaranga yarasoreshejwe kuko yagaragaye mu bitabo bya ASHIJA TRADING Ltd, no kuba umuhanga yaragaragaje ko raporo ya EBM itagaragaza ko INGUFU GIN Ltd yaba yaracuruje ibicuruzwa bifite agaciro kangana n’ayo mafaranga, maze rwemeza ko ayo mafaranga atagombaga gusoreshwa, akaba asanga izo mpamvu Urukiko Rukuru rw’Ubucuruzi rwashingiyeho zidahagije mu kugaragaza ko ayo mafaranga atagombaga gusoreshwa kubera impamvu zikurikira: 1º) ku bijyanye no kuba amafaranga angana na 996.101.280 yarasoreshejwe umusoro ku nyungu ku mwaka wa 2018, hashingiwe ku kuba yaragaragaye mu bitabo (Financial statements) by’umukiriya wa INGUFU GIN Ltd witwa ASHIJA Ltd, akaba agaragaramo nk’umwenda uyu mukiriya abereyemo INGUFU GIN Ltd (payables) ku bicuruzwa yahaguze mu mwaka wa 2018, ko ku ruhande rwa INGUFU GIN Ltd, ayo mafaranga abarirwa mu nyungu yabonye mu mwaka wa 2018 (receivables) kuko yacuruje, kandi ko umucuruzi wacuruje ibicuruzwa ku mwenda aba asabwa kubisorera muri uwo mwaka yabitangiyemo, nk’uko amahame agenga ibaruramari abiteganya; kandi ko hashingiwe ku ngingo ya 28 agace ka 1º y’Itegeko Nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ko mu gihe cyo gukora ibaruramari umwenda ubarirwa mu nyungu y’umusoreshwa, ariko ukaba wazakurwamo gusa mu gihe umusoreshwa agaragaje ko uwumubereyemo adateze kumwishyura (bad debt/creance irrecouvrable). Bityo ko kuba agaciro k’ibicuruzwa byatanzwe ku mwenda kabarirwa mu nyungu z’umusoreshwa, bisobanuye ko kagomba no gusoreshwa kuko uba ari umusaruro we, kandi umusaruro w’umusoreshwa ukaba ari wo usoreshwa hashingiwe ku ngingo ya 16 y’ Itegeko Nº16/2005 ryavuzwe haruguru; (2º) Ku bijyanye no kuba amafaranga ajyanye n’uwo mwenda yarasoreshejwe mu mwaka wa 2018 ari uko ubugure bujyanye na wo (sales/ventes) ari ho bwabayeho nk’uko bigaragara mu bitabo by’ubucuruzi bya ASHIJA Ltd, kandi na yo depenses yagize irangura (purchases) yari azemerewe muri uwo mwaka nk’uko biteganywa mu ngingo ya 16 igika cya 2 y’Itegeko Nº16/2005 ryavuzwe ahabanza, (3º) Ku bijyanye no kuba ibitabo by’ubucuruzi bya ASHIJA TRADING Ltd byarakosowe ayo mafaranga agakurwamo, avuga ko uretse kubivuga gusa, INGUFU GIN Ltd itigeze ibigaragariza Urukiko, kubera ko mu bwumvikane RRA yagiranye na ASHIJA Ltd nta hagaragajwe ko 996.101.280 Frw yaba yarumvikanyweho, cyangwa ngo ibyo bitabo byakosowe na ASHIJA TRADING Ltd bivugwa mu masezerano y’ubwumvikane bibe bifite aho bihuriye n’ayo mafaranga, cyane cyane ko muri audit ASHIJA Ltd yakorewe ayo mafaranga atagaragaramo. [42] Avuga kandi ko Urukiko rwavuze ko ngo umuhanga yagaragaje ko raporo ya EBM itagaragaza ko INGUFU GIN Ltd yaba yaracuruje ibicuruzwa bifite agaciro kangana na 996.101.280 Frw kandi atari ko bimeze, kuko mu rubanza RCOM 00312/2022/TC INGUFU GIN Ltd yiyemereye ko yasanze ayo mafaranga ajyanye na fagitire z’ibicuruzwa zari zitarishyurwa mu mpera z’umwaka wa 2018, ndetse ikanavuga ko yazimenyekanishije ariko ko itabitangiye ibimenyetso nk’uko bigaragara ku rupapuro rwa 18 rw’imyanzuro abababuranyi batanze muri urwo rubanza. Bityo ashingiye kuri ibyo bisobanuro, asaba ko icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi cyahindurwa gusa ku ngingo ijyanye n’amafaranga angana na 996.101.280 Frw, hakemezwa ko akwiye gusoreshwa, cyane ko yanemejwe (certified) n’umugenzuzi (auditor) wigenga kandi udafite inyungu n’imwe mu isoreshwa ku buryo atagira uruhande abogamiraho. [43] Abahagarariye INGUFU GIN Ltd bavuga ko ibyo uhagarariye RRA avuga ko impamvu zashingiweho n’Urukiko mu kwemeza ko 996.101.280 Frw atagombaga gusoreshwa zidahagije,

nta shingiro byahabwa kuko kuvuga ko zidahagije ibyo ubwabyo ari ukwemera ko izo mpamvu zifite ishingiro, kandi ko ibyo bidakwiye gufatwa nko kunenga icyemezo cy’Urukiko. [44] Basobanura ko ku bijyanye n’ibyo RRA ivuga ko ayo mafaranga yayasoresheje ngo kuko yayasanze mu ibaruramari rya ASHIJA TRADING Ltd, basanga nta shingiro bifite, kubera ko amakosa yakozwe na ASHIJA TRADING Ltd atagira ingaruka kuri INGUFU GIN Ltd. Byongeye kandi ko ASHIJA TRADING Ltd yaje gusanga yarakoze amakosa mu bitabo byayo by’ibaruramari ikayakosora, umwenda yari yaragaragaje ko ibereyemo INGUFU GIN Ltd ukaba ntawo, nk’uko bigaragara mu bitabo by’ibaruramari byayo byo ku wa 09/09/2020, byanashyikirijwe Ikigo cy’Imisoro n’Amahoro, bikaba binagaragara mu bimenyetso byatanzwe mu Rukiko rw’Ubucuruzi. [45] Basobanura kandi ko nk’uko bigaragara mu masezerano y’ubwumvikane ASHIJA TRADING Ltd yagiranye na RRA ku wa 12/09/2022, umusoro ASHIJA TRADING Ltd yemeye kwishyura ushingiye ku bitabo by’ibaruramari bikosoye. Bakomeza basobanura ko nk’uko byasobanuwe haruguru, nta mwenda ASHIJA TRADING Ltd yari ifitiye INGUFU GIN Ltd mu mpera z’umwaka wa 2018, kandi ko n’iyo uza kuba uhari, bene uwo mwenda udacibwaho umusoro, ko igicibwaho umusoro ari ibicuruzwa byagurishijwe ku mwenda ntibikorerwe imenyekanisha ngo binatangirwe umusoro. [46] Bavuga kandi ko nyuma y’ikibazo cyo gusoresha amafaranga yiswe ay’umwenda, INGUFU GIN Ltd yabajije ASHIJA TRADING Ltd aho ukwibeshya kwayo kwari kwaturutse, iyisubiza ko isanga hari fagitire z’ibicuruzwa bifite agaciro kangana na 996.101.280 Frw, ASHIJA Ltd yari yaranditse mu bitabo byayo nk’ibicuruzwa yaranguye muri INGUFU GIN Ltd ku ideni, umwaka wa 2018 ukarangira itarishyura ibyo bicuruzwa, ko mu rwego rwo kugaragaza ko fagitire zijyanye n’ayo mafaranga yari yiswe umwenda zatangiwe umusoro, Urukiko rw’Ubucuruzi rwasabwe gushyiraho umuhanga wo gucukumbura icyo kibazo rukabyemera, maze ku rupapuro rwa 18 rwa raporo ye,umuhanga akagaragaza urutonde rwa za fagitire ASHIJA TRADING Ltd yari yaragaragaje nk’inkomoko y’amafaranga yavugaga ko ibereyemo INGUFU GIN Ltd, akaba yaragiye agaragaza amatariki INGUFU GIN Ltd yagiye imenyekanishaho izo fagitire ndetse n’umusoro yagiye izitangira. Bityo ko INGUFU GIN Ltd isanga iyi ngingo y’ubujurire yatanzwe na RRA nta shingiro ifite. Uko Urukiko rubibona [47] Impaka kuri iki kibazo zishingiye ku kumenya niba 996.101.280 Frw yaragombaga gusoreshwa. Mu yandi magambo ni ukumenya niba hari amakosa Urukiko Rukuru rw’Ubucuruzi rwakoze mu kwemeza ko 996.101.280 Frw atagombaga gusoreshwa. [48] Ingingo ya 150, agace ka 5 n’aka 6, y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, ugaragaza 5° urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa; 6° ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko n’ibimenyetso n’igisabwa urukiko”.

[49] Ingingo ya 4 y’Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso iteganya ko urega cyangwa utanze ikibazo agaragaza ikimenyetso cy’ibyo aregera cyangwa asaba. Uwiregura agaragaza ikimenyetso gishyigikira ukwiregura kwe. Icyakora, umucamanza cyangwa ukemura ikibazo ashobora gutegeka umuburanyi cyangwa umwe mu bafitanye ikibazo cyangwa undi muntu gutanga cyangwa kwerekana ikimenyetso afite. [50] Nk’uko byagiye bisobanurwa n’uru Rukiko mu manza zitandukanye zirimo urubanza RCOMAA 00053/2024/CA, ingingo zivuzwe haruguru zumvikanisha ko ujurira afite inshingano yo kugaragaza ko hari inenge ziri mu rubanza rujuririrwa n’ibimenyetso bishimangira ko ibyo Urukiko rwemeje atari byo. Mu yandi magambo, ujurira agomba kugaragaza ikosa ryakozwe mu rubanza rujuririrwa, akagaragaza amategeko ashingiraho n’ibimenyetso bihamya ko ibyo avuga ari ukuri3. [51] Ku birebana na 996.101.280 Frw yo mu mwaka wa 2018 aburanwa muri uru rubanza, raporo y’abahanga bashyizweho n’Urukiko rw’Ubucuruzi igaragaza ko nyuma yo gucukumbura ibitabo by’ibaruramari no kubisesengura, basanze INGUFU GIN Ltd yari yaragaragarije RRA aya mafaranga nk’igicuruzo yakoze mu mwaka wa 2018, irayamenyekanisha, inayishyurira imisoro ya TVA, consumption tax na CIT. Basanze kandi kuba uyu mubare wari mw’ibaruramari rya ASHIJA TRADING Ltd ari kosa ry’ibaruramari ryabo ku buryo iryo baruramari ryaje gusubirwamo ndetse rikemezwa n’umugenzuzi wigenga wemewe na RRA witwa KMD Parterners nk’uko babigaragaje ku mugereka wa raporo. Bashingiye ku bisobanuro batanze, banzura ko basanga amafaranga avugwa haruguru atagomba gusoreshwa, kuko aba ari ugusoresha INGUFU GIN Ltd inshuro ebyiri kandi bitemewe n’amategeko. [52] Muri raporo yakozwe n’impuguke yashyizweho n’Urukiko Rukuru rw’Ubucuruzi yavuzwe haruguru, iyo raporo igaragaza ko 996.101.280 Frw avugwa muri uru rubanza, atafatwa nk’igicuruzo kitagaragajwe, kuko basanga amakosa yari mu bitabo bya ASHIJA TRADING Ltd yarakosowe kandi iryo baruramari rikosoye rishyikirizwa RRA, impande zose zibyemeranyaho kandi bihabwa umurongo. [53] Urukiko rurasanga raporo zombi zakozwe n’impuguke zabonye umwanya uhagije wo gucukumbura no gusesengura ibitabo by’ibaruramari bya INGUFU GIN Ltd ndetse n’ibya ASHIJA TRADING Ltd, zigaragaza ko 996.101.280 Frw aburanwa muri uru rubanza, INGUFU GIN Ltd yari yarayagaragarije RRA nk’igicuruzo yakoze mu mwaka wa 2018, irayamenyekanisha, inayishyurira imisoro ya TVA, consumption tax na CIT; bityo ko atagombaga gusoreshwa. Zasanze kandi ibitabo by’ibaruramari bya ASHIJA TRADING Ltd byashyingiweho na RRA isoresha aya mafaranga byarimo amakosa, nyuma ayo makosa aza gukosorwa. [54] Urukiko rurasanga impamvu RRA ishingiraho ivuga ko 996.101.280 Frw aburanwa muri uru rubanza yagombaga gusoreshwa nta shingiro zahabwa, kuko nk’uko byagaragajwe, raporo z’impuguke zashyizweho n’inkiko ku nzego zombi zigaragaza ko INGUFU GIN Ltd yamenyekanishije ari ya mafaranga kandi iyatangira imisoro, ndetse n’ibitabo by’ibaruramari bya ASHIJA TRADING Ltd yashingiyeho iyasoresha byarimo amakosa, ayo makosa arakosorwa kandi bimenyeshwa RRA. 3 Reba urubanza No RCOMAA 00053/2024/CA rwaciwe ku wa 28/03/2025, haburana ENTREPRISE D’ADDUCTION D’EAU ET DE CONSTRUCTION (EADECO) n’AKARERE KA GATSIBO.

[55] Urukiko rurasanga nk’uko inkiko zibanza zabibonye, umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe INGUFU GIN Ltd yaciwe ku mafaranga 996,101,280 mu mwaka wa 2018 yawuciwe mu buryo budakurije amategeko; bityo ubujurire bwa RRA nta shingiro bufite. C. IBYEREKEYE AMAFARANGA Y’IBYAGIYE KU RUBANZA 4. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [56] Uhagarariye RRA ashingiye ku ngingo ya 111 y’ Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ivuga ku mafaranga y’ibyakoreshejwe mu rubanza, asaba Urukiko rw’Ubujurire gutegeka INGUFU GIN Ltd guha RRA amafaranga y’igihembo cya Avoka n’ikurikiranarubanza angana na miliyoni eshatu (3.000.000 Frw). Asobanura ko ibijyanye no kuba RRA yagenerwa amafaranga y’igihembo cya Avoka byashimangiwe n’umurongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCOMAA 0021/15/CS rwaciwe ku wa 03/11/2017, ko rero amafaranga isaba ikwiye kuyahabwa kuko afite ishingiro. Avuga kandi ko amafaranga INGUFU GIN Ltd isaba RRA ntayo ikwiye guhabwa kuko ntaho iyashingira. [57] Abahagarariye INGUFU GIN Ltd biregura ku mafaranga y’igihembo cya Avoka n’ikurikiranarubanza RRA isaba bavuga ko ntayo ikwiye guhabwa kubera ko nta shingiro afite, bityo ko mu bushoshozi bw’Urukiko rwazayagena bitewe n’ibizava mu rubanza. Bavuga kandi ko INGUFU GIN Ltd isaba Urukiko rw’Ubujurire gutegeka RRA kuyishyura amafaranga y’igihembo cy’Abavoka babiri bayiburanira angana na miliyoni eshanu (5.000.000 Frw), kuko ari yo yabaye nyirabayazana w’uru rubanza. Uko Urukiko rubibona [58] Urukiko rurasanga nta ruhande na rumwe rukwiriye kugenerwa amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza, kuko buri ruhande rufite ibyo rwatsindiwe. Bityo buri ruhande rugomba kwirengera ibyo rwatakaje mu rubanza. III. ICYEMEZO CY’URUKIKO [59] Rwemeje ko ubujurire bwa INGUFU GIN Ltd bufite ishingiro kuri bimwe. [60] Rwemeje ko ubujurire bwa Rwanda Revenue Authority (RRA) nta shingiro bufite. [61] Rwemeje ko urubanza RCOMA 00533/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 13/02/2025, ruhindutse gusa ku bijyanye n’uko umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ku byaguzwe, INGUFU GIN Ltd yaciwe ku mafaranga 41.971.000 mu mwaka wa 2017 yawuciwe mu buryo budakurikije amategeko, ukaba uvanyweho. [62] Ruvuze ko ingwate y’amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.