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Rwanda Administrative

High Court

ITORERO PRESIBITERIYENE MU RWANDA (EPR) vs RSSB

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Source document

01

Holding and result

EPR's failure to receive a response from RSSB within the statutory period did not mean its requests were granted; the law required EPR to seek judicial review, which it did not do in the prescribed manner. RSSB's actions in demanding and enforcing payment of contributions and penalties were lawful and in accordance with the relevant statutes and ministerial orders. EPR's appeal lacked merit and was dismissed.

Court disposition

Appeal dismissed; cross-appeal allowed in part.

Orders

  • EPR's appeal is dismissed for lack of merit.
  • RSSB's cross-appeal on legal costs is allowed in part.
  • EPR is ordered to pay RSSB 300,000 RWF for attorney fees and legal costs, in addition to amounts awarded in the lower court.
  • Court fees paid as security are to remain with the State Treasury.

02

Material facts

Parties

Itorero Presibiteriyene mu Rwanda (EPR)

Applicant

Rwanda Social Security Board (RSSB)

Respondent

Amounts and remedies

  • Attorney Fees and Legal Costs Awarded to RSSB: RWF 300,000

03

Procedural history

  1. Posture

    Administrative Appeal / High Court Appellate Judgment

04

Questions and positions

Legal issues

Party arguments

Applicant
EPR argued that RSSB unlawfully demanded employee social security contributions and excessive penalties, and that RSSB's failure to respond to EPR's administrative appeals within the statutory period meant EPR's requests were granted by default. EPR also claimed RSSB's enforcement actions, including asset seizure, were unlawful and amounted to abuse.
Respondent
RSSB argued it lawfully demanded unpaid contributions and penalties after verifying EPR's non-compliance, and that administrative silence does not equate to acceptance under the applicable Ministerial Order. RSSB maintained all actions were within legal bounds and that EPR failed to follow the correct procedure for contesting administrative decisions.

05

Court’s reasoning

  1. 01

    Article 178 of Law No 22/2018 of 29/04/2018 on civil, commercial, labour and administrative procedure

    Administrative silence does not automatically mean acceptance of the applicant's request; the court must assess the merits of the claim.

  2. 02

    Article 6 of Ministerial Order Nº 005/16/10/TC of 19/04/2016

    Employer must exhaust internal administrative remedies before seeking judicial review of social security contribution decisions.

  3. 03

    Article 6 of Ministerial Order Nº 005/16/10/TC of 19/04/2016

    Employer's appeal does not suspend enforcement or accrual of penalties for late payment of social security contributions.

  4. 04

    Article 14 of Law No 05/2015 of 30/03/2015 on pension scheme management

    Obligation to pay social security contributions is statutory and not negated by procedural complaints.

06

Ratio, limits and disposition

Ratio decidendi

EPR's failure to receive a response from RSSB within the statutory period did not mean its requests were granted; the law required EPR to seek judicial review, which it did not do in the prescribed manner. RSSB's actions in demanding and enforcing payment of contributions and penalties were lawful and in accordance with the relevant statutes and ministerial orders. EPR's appeal lacked merit and was dismissed.

Obiter and limits

  • Administrative silence is not a blanket acceptance; the applicant must seek judicial confirmation of rights if not answered.
  • Employer's procedural errors do not relieve statutory obligations to pay social security contributions.

Court disposition

Appeal dismissed; cross-appeal allowed in part.

  • EPR's appeal is dismissed for lack of merit.
  • RSSB's cross-appeal on legal costs is allowed in part.
  • EPR is ordered to pay RSSB 300,000 RWF for attorney fees and legal costs, in addition to amounts awarded in the lower court.
  • Court fees paid as security are to remain with the State Treasury.

Source and reliance status

High Court · 5 May 2023

This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.

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Judgment text

The complete available source text.

Source document

High Court

Administrative· 5 May 2023

RADA 00101/2021/HC/KIG

ITORERO PRESIBITERIYENE MU RWANDA (EPR) vs RSSB

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-05-05 - Case/document no.: RADA 00101/2021/HC/KIG - Collection: High Court

Text

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ITORERO PRESIBITERIYENE MU RWANDA (EPR) vs RSSB [Rwanda URUKIKO RUKURU – RADA 00101/2021/HC/KIG – (Hitimana, J. P.) 05 Gicurasi 2023] Amategeko agenga imiburanishirize y’imanza z’ubutegetsi – Icyemezo cy’ubutegetsi – Gutakamba – Gutakamba kudasubijwe n'urwego rwatakambiwe; ntibifatwa buri gihe nk'aho kudasubizwa bivuze kwemererwa ibyatakambiwe ahubwo hiyambazwa urukiko kugirango rusuzume ishingiro ry’ibyatakambiwe. Incamake y’ikibazo: Itorero Presibiteriyene mu Rwanda (EPR) rirega Rwanda Social Security Board (RSSB) mu Rukiko Rwisumbuye rwa Nyarugenge ivuga ko yamuhohoteye iyishyuza amafaranga y’imisanzu y’abakozi bayo, mu buryo budakurikije amategeko ndetse igerekaho n’ibihano by’umurengera. EPR ivuga ko ikimara kubona ibyo byemezo yahise itakambira umuyobozi wa RSSB wafashe icyo cyemezo ariko ntiyasubizwa maze itakambira Perezida w’Inama y’ubutegetsi wayo imusaba ko abikuraho ariko ntiyasubizwa ihita yemeza ko ibyo yasabye yabihawe kubera uko guceceka ntasubizwe. RSSB yisobanuye ivuga ko yagenzuye Urega agasanga adatanga imisanzu y’abakozi be bityo asabwa kwishyura ndetse ahabwa n’ibihano biteganywa n’amategeko. Urukiko Rwisumbuye rwaciye urubanza rwemeza ko ikirego cy’Urega nta shingiro gifite kuko ibyo yasabwe gukora bikurikije amategeko. Mu bujurire bwayo EPR ivuga ko isesengura ryakozwe n’Urukiko rwabanje atariryo kubera ko inyandiko zimenyesha zikanishyuza ndetse

zigakurikirwa n’ifatirabwishyu ku mitungo yayo ari itegeko ry’umuhesha w’inkiko, bikaba aribyo bigaragaza urugomo yakorewe n’uwo baburana, ikaba kandi yarabiregeye isaba ko byahagarikwa bitegetswe n’uru Rukiko, dore ko yabiherewe uburenganzira ubwo yarenganurwaga n’Itegeko kuko yatakambye ntiyasubizwa mu gihe cy’ukwezi kumwe (1) cyagenwe mu ngingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. RSSB yireguye ivuga ko ibyo EPR ivuga ko, ibyo yasabaga yabihawe no kuba yaratakambiye Inama y’ubuyobozi ntimusubize mu gihe cy’ukwezi nk’uko biteganywa n’ingingo yavuzwe haruguru, ataribyo kuko Iteka rya Minisitiri rishyiraho uburyo bwo kwishyuza ku ngufu ibirarane by’imisanzu y’ubwiteganyirize bwa pansiyo ritegenya ko iyo nta gisubizo umukoresha ahawe mu gihe cy’iminsi mirongo itandatu (60), ubujurire bwe bufatwa nk’aho butemewe ndetse bukaba budahagarika iyishyuzwa ku ngufu no kwiyongera kw’ibihano by’ubukererwe. Bityo, ikaba ivuga ko ubujurire bwa EPR nta shingiro bufite. Incamake y’icyemezo: Gutakamba kudasubijwe n’urwego rwatakambiwe ntibifatwa buri gihe nk’aho kudasubizwa bivuze kwemererwa ibyatakambiwe, ahubwo hiyambazwa urukiko kugirango rusuzume ishingiro ry’ibyatakambiwe. Bityo, kuba EPR itarasubijwe na RSSB ku butakambe bwayo, yagombaga kwiyambaza Urukiko rw’Ubutegetsi kugira ngo ibyo yatakambiraga ntisubizwe, byemezwe n’Urukiko ko aribyo bigiye gushyirwa mu bikorwa, aho kwishyiramo ko yahise ibihabwa.

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Ubujurire nta shingiro bufite. Ubujurire bwuririye ku bundi bufite ishingiro. Amategeko yashingiweho: Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 178. Itegeko No 05/2015 ryo ku wa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo, ingingo ya 14. Iteka rya Minisitiri Nº 005/16/10/TC ryo ku wa 19/04/2016 rishyiraho uburyo bwo kwishyuza ku ngufu ibirarane by’imisanzu y’ubwiteganyirize bwa pansiyo butegetswe, ingingo ya 6. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Urubanza rwatangiriye mu Rukiko Rwisumbuye rwa Nyarugenge, Itorero Presibiteriyene mu Rwanda (EPR) rirega Rwanda Social Security Board (R.S.S.B) risobanura ko yahohotewe na RSSB iyishyuza amafaranga y`imisanzu y`abakozi bayo, mu buryo budakurikije amategeko ndetse ikaba yaranageretseho n`ibihano by`umurengera isobanura ko ikimara kubona ibyo byemezo bidakurikije amategeko yahise itakambira umuyobozi wa RSSB wafashe icyo cyemezo kuwa 20/02/2019 imusaba gusubira ku cyemezo yafashe akakivanaho kuko kinyuranye n’ibyo amategeko ateganya. EPR isobanura ko nyuma yo kwiyambaza uwo muyobozi nta gisubizo yabonye kuri ubwo butakambe. Itorero Presibiteriyene mu Rwanda (EPR) kandi risobanura ko ryatakambiye Perezida w’Inama y’ubutegetsi ya RSSB kuwa 15/07/2020 rimusaba kuvanaho icyemezo cy’umuyobozi

Mukuru wa RSSB cyo kwishyuza ibirarane by’umusanzu w’ubwiteganyirize bw’abakozi n’ibihano by’ubukererwe bigishamikiyeho kirirenganya (recours en réformation) ku bw’amategeko EPR yahawe icyo yasabaga, ko rero kubw`ibyo ikirarane cy’umusanzu n’ibihano yishyuzwaga byavuyeho kubera uko guceceka kwa Perezida w’Inama y’ubutegetsi wa RSSB kwahaye EPR uburenganzira yasabye. [2] RSSB mu kwiregura isobanura ko yakoze igenzura ry`uko abakozi ba EPR baba baratangiwe imisanzu y`ubwiteganyirize ko nyuma yo gutahura ko bitakozwe nk`uko amategeko abiteganya bahise bandikira umukoresha bamumenyesha umwenda bafite ndetse banamumenyesha itariki yo kwishyuriraho haniyongereyeho ibihano byateganijwe n`itegeko ariko EPR yakomeje kunangira yanga kwishyura ibyo itegekwa n`amategeko, yavuze kandi ko kuba batarasubirije igihe nabyo byaturutse ku ngaruka za COVID 19 zatumye imikorere itagenda neza, ko bityo kuba batarasuburije igihe bitafatwa nko kwemera icyifuzo cya EPR. [3] Kuwa 08/09/2021 Urukiko Rwiusmbuye rwa Nyarugenge rwaciye urubanza rwemeza ko ikirego cya EPR nta shingiro gifite kuko RSSB yakoze ibiri mu mbibi z`ibyo bemerewe gukora

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aribyo kugenzura, kwishyuza no kumenyesha ibihano bijyanye n`uko EPR batishyuye; Rutegeka ko EPR itsinzwe; Ruvuga ko amagarama yatanzwe mu rubanza ahwanye n`ibyarukozwemo. [4] EPR ntiyishimiye imikirize y’urubanza ijurira mu Rukiko Rukuru isaba gusuzuma niba yaramenyekanishije ibyavuye mu igenzura gusa niba nta bikorwa itegeko ryishyuza cyangwa ifatira byabayeho; Gusuzuma niba icyemezo cyeruye cy’ubuyobozi asaba kuvanaho kidateganyijwe mu ngingo ya 178 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi; Gusuzuma niba kuvanaho icyemezo EPR iregera byakwimwa ishingiro kubera ko bituma umukozi atishyurirwa umusanzu; Gusuzuma niba kuba RRA yarashyizeho umushara hashingiwe ku itegeko ry’imisoro riha RSSB uburenganzira bwo kudakora ibyo amategeko ayitegeka. [5] RSSB mu kwiregura yavuze ko Ubujurire bwa EPR nta shingiro bufite ahubwo uyihagarariye avuga ko itanze ubujurire bwuririye ku bundi isaba gusuzuma amafaranga y’igihembo cy’avoka nay’ikurikiranarubanza. [6] Muri uru rubanza harasuzumwa: - niba EPR yaramenyekanishije ibyavuye mu igenzura gusa niba nta bikorwa tegeko ryishyuza cyangwa ifatira byabayeho; - niba icyemezo cyeruye cy’ubuyobozi isaba kuvanaho kidateganyijwe mu ngingo ya 178 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi; - niba kuvanaho icyemezo EPR iregera

byakwimwa ishingiro kubera ko bituma umukozi atishyurirwa umusanzu; - niba kuba RRA yarashyizeho umushara hashingiwe ku itegeko ry’imisoro riha RSSB uburenganzira bwo kudakora ibyo amategeko ayitegeka; - ishingiro ry’amafaranga y’igihembo cy’avoka nay’ikurikiranarubanza asabwa kuri uru rwego. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1. Gusuma niba yaramenyekanishije ibyavuye mu igenzura gusa, niba nta bikorwa tegeko ryishyuza cyangwa ifatira byabayeho [7] Uhagarariye EPR avuga ko mu gusesengura urubanza mu gika cyarwo cya 8, Urukiko Rwisumbuye ruvuga ko nta gitugu cyabaye mu kwishyuza kuko RSSB yamenyesheje EPR umwenda mu nyandiko, inayisaba kuwishyura EPR ntiyabikora, yongera kuyishyuza ndetse inatanga igihe cy’iminsi 15 ntarengwa yo gushaka ubwishyu. Akomeza asobanra ko RSSB itarenze aho kuko ariho amategeko ayigarukiriza, urukiko rukemeza ko RSSB itagiye gufatira imitungo ya EPR ku ngufu bityo bibe byakwitwa urugomo, ko kubw`ibyo bimaze gusobanurwa Urukiko rusanga RSSB yarakoze inshingano igenerwa n`itegeko bityo rukaba ntaho rwahera rutegeka ko ihagarika gukora ibyo bikorwa kuko byaba ari ukuyibuza gukora inshingano igenerwa n`amategeko.

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[8] Uhagarariye EPR avuga ko iri sesengura ryakozwe n’Urukiko Rwisumbuye mu gika cya 8 cy’urubanza rujuririrwa siryo kuko ibyo yise inyandiko zimenyesha zikanishyuza ar’itegeko ry’umuhesha w’inkiko ryakurikirwaga n’ifatira ry’umutungo urimo imodoka za EPR, bakajya kuzifungira aho polisi ishyira ibinyabiziga bifite amakosa ku Kacyiru akajya kuzikurayo bigoranye hitabajwe abanyamategeko ba EPR. Ayo mategeko rero ya hato na hato akurikirwa n’ifatirabwishyu Urukiko Rwisumbuye rwabonye rukabyita inyandiko zimenyesha nibyo bikorwa by’urugomo EPR yaregeye isaba ko byahagarikwa na RSSB ibitegetswe n’urukiko kuko EPR yabiherewe uburenganzira ubwo yarenganurwaga n’itegeko kuko yatakambye ntiyasubizwa mu gihe cy’ukwezi kumwe (1) cyagenwe mu ngingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Ibi byabaye nko ku mataliki ya 23/12/2013, iya 01/11/2013, iyo kuwa 30/09/2016 n’iyo kuwa 08/12/2020. [9] Uhagarariye RSSB avuga ko EPR ivuga ko yakorewe ibikorwa by’urugomo mu kuyishyuza imisanzu, igasobanura ko kuyoherereza inyandiko zishyuza no gufatira imitungo ya EPR ari ibikorwa by’urugomo yakorewe na RSSB. Nyamara nk’uko Urukiko ku rwego rwa mbere rwabibonye nta bikorwa by’urugomo EPR yakorewe, kuko ibikorwa by’urugomo ni ibikorwa bikorwa n’umuntu bitemewe n’amategeko ndetse bihanwa n’amategeko mu gihe byakozwe, ibi uretse no

kuba ibikorwa by’urugomo ari nshinjabyaha, RSSB nta bikorwa by’urugomo yakoze, kuko ibyakozwe byose byari bikurikije amategeko nk’uko biteganywa n’ingingo ya 14 y’Itegeko No 05/2015 ryo ku wa 30/03/2015 rigenga imitunganyirize y’ubwiteganyirize bwa pansiyo ivuga ko haseguriwe ibiteganywa n’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ikigo gishinzwe gucunga imisanzu y’ubwiteganyirize bwa pansiyo gifite ububasha bwo kwishyuza ku ngufu umukoresha utarishyuye imisanzu», nk’uko kandi biteganywa n’Iteka rya Minisitiri Nº005/16/10/TC ryo ku wa 19/04/2016 rishyiraho uburyo bwo kwishyuza ku ngufu ibirarane by’imisanzu y’ubwiteganyirize bwa pansiyo butegetswe. [10] Uhagarariye RSSB avuga ko kuvuga ko ibyo EPR yasabaga yabihawe no kuba yaratakambiye Inama y’ubuyobozi ntimusubize mu gihe cy’ukwezi nk’uko biteganywa n’ingingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ntabwo aribyo, kuko ingingo ya 6 yo mu Iteka rya Minisitiri rivuzwe haruguru iteganya ko «Umukoresha agomba, mbere yo kuregera Urukiko ku byemejwe n’Ubuyobozi bw’Ubwiteganyirize, gushyikiriza ikibazo inama y’Ubuyobozi y’Ikigo cya Leta gifite ubwiteganyirize bwa pansiyo mu nshingano zacyo mu minsi mirongo itatu (30) y’akazi ikurikira igihe yakiriye inyandiko yihanangiriza. Inama y’Ubuyobozi y’Ikigo

cya Leta gifite ubwiteganyirize mu nshingano zacyo imenyesha umukoresha icyemezo yafashe ku bujurire yashyikirijwe mu minsi mirongo itandatu (60) y’akazi uhereye igihe yakiriye ubwo bujurire. Iyo nta gisubizo umukoresha ahawe muri icyo gihe, ubujurire bwe bufatwa nk’aho butemewe. Icyakora, ubujurire bw’umukoresha ntibuhagarika iyishyuzwa ku ngufu no kwiyongera kw’ibihano by’ubukererwe. Inyungu z’ubukerererwe zigomba kwishyurwa igihe cyose, kabone n’iyo umukoresha yajuririye mu buyobozi cyangwa yararegeye mu rukiko. [11] Uhagarariye RSSB avuga ko RSSB ishingiye ku ngingo z'itegeko n’Iteka rya Minisitiri yavuze haruguru zibiteganya, ubujurire bwa EPR kuri iyi ngingo nta shingiro bufite.

UKO URUKIKO RUBIBONA

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[12] Urukiko rurasanga impamvu uhagarariye EPR avuga ko RSSB yakoreye EPR ibikorwa by’Urugomo, ukurikije uko abisobanura mu nyandiko y’ubujurire n’uko yabisobanuye mu iburanisha, ni uko yumva ko kuva yarandikiye Inama y’Ubutegetsi ayitakambira ntimusubize, ko ibyo byayihaye uburenganzira yasabaga, akavuga ko ibyo bivuze ko imisanzu EPR igomba kwishyura ari iyo yemera ko ariyo ikwiye kwishyura. Ibi avuga ko abishingira ku ngingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya mu gika cyayo cya nyuma ko iyo nta gisubizo yahawe kandi atasubijwe uburenganzira bwe, ashobora gusaba urukiko ruburanisha imanza z’ubutegetsi gutegeka ko uburenganzira bwe bwubahirizwa. Icyo kirego gitangwa mu gihe kitarenze ukwezi kumwe (1) mu buryo bw’inyandiko nsobanurakirego itanzwe n’umuburanyi umwe. [13] Urukiko rurasanga n’ubwo ibikubiye muri iyi ngingo ya 178 y’Itegeko rimaze kuvugwa aribyo EPR yishingikirizaho ivuga ko ihohoterwa na RSSB, ntabwo inzira iteganywa muri iyi ngingo ariyo EPR yiyambaje ku buryo yavuga ko RSSB irenga ku mategeko ikayishyuza. [14] Urukiko rurasanga ingingo ya 178 y’Itegeko rimaze kuvugwa, icyo iteganya ni uko uwatakambye ashobora kudasubizwa, ariko agahabwa ibyo yasabaga. Aha ni ukuvuga ko RSSB yashoboraga kudasubiza EPR, ariko ikayisubiza uburenganzira bwayo. Uretse kuba RSSB itarasubije, ntabwo

uhagarariye EPR agaragaza icyo RSSB yakoze cyerekana ko yayisubije uburenganzira bwayo. Aha EPR yari isigaranye inzira yo kwiyambaza Urukiko, isaba urukiko ruburanisha imanza z’ubutegetsi gutegeka ko uburenganzira bwayo bwubahirizwa, icyo kirego kigatangwa mu gihe kitarenze ukwezi kumwe (1) mu buryo bw’inyandiko nsobanurakirego itanzwe n’umuburanyi umwe. Ibi ntabwo aribyo EPR yakoze, ahubwo yarituramiye, RSSB itangiye kuyishyuza iregera ibikorwa by’urugomo, icyo kirego kikaba ntaho gihuriye n’ibiteganywa n’ingingo ya 178 y’Itegeko ryavuzwe. [15] Urukiko rurasanga na none nk’uko uhagarariye RSSB abigaragaza, amategeko ayigenga agaragaza uburyo kujuririra ibyemezo byafashwe n’inzego zayo bikorwamo. Nk’uko uhagarariye RSSB abivuga, ayo mategeko agenga RSSB niyo EPR yagombaga kugenderaho mu gihe cyo gukora itakamba n’ubujurire, ikiyambaza amategeko y’imiburanishirize y’imanza mu gihe igiye gutanga ikirego. Amategeko ya RSSB ateganya ko iyo uwajuriye adasubijwe ibyo asaba aba atabyemerewe1. [16] Kubera impamvu zimaze gusobanurwa, ubujurire bwa EPR kuri iyi ngingo nta shingiro bufite.

2. Gusuzuma niba kudasuzuma icyemezo cyeruye cy’ubuyobozi isaba kuvanaho kidateganyijwe mu ngingo ya 178 [17] Uhagarariye EPR avuga ko mu bika cya 9 cy’urubanza rujuririrwa Urukiko rwasuzumye icyaregewe rugihuza n’ingingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi rusanga ntaho ihuriye no kuvanaho 1 Ingingo ya 6, igika cya 2, y’Iteka rya Minisitiri Nº005/16/10/TC ryo ku wa 19/04/2016 rishyiraho uburyo bwo kwishyuza ku ngufu ibirarane by’imisanzu y’ubwiteganyirize bwa pansiyo butegetswe, iteganya ko Inama y’Ubuyobozi y’Ikigo cya Leta gifite ubwiteganyirize mu nshingano zacyo imenyesha umukoresha icyemezo yafashe ku bujurire yashyikirijwe mu minsi mirongo itandatu (60) y’akazi uhereye igihe yakiriye ubwo bujurire. Iyo nta gisubizo umukoresha ahawe muri icyo gihe, ubujurire bwe bufatwa nk’aho butemewe.

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icyemezo cy’ubuyobozi mu gihe nta kintu umuntu afite mu ntoki arengera kitanyagwa, kandi icyo ingingo ivuga ni ugusubiza uburenganzira havanyweho icyemezo cy’ubutegetsi. Asanga o ingingo yaravugishijwe icyo itavuga. [18] Uhagarariye RSSB avuga ko ku iyi ngingo y’ubujurire RSSB isanga EPR yarakoresheje iyi ngingo ahantu itagomba gukoreshwa nk’uko RSSB yabisobanuriye Urukiko, kuko EPR yagombaga gukoresha ingingo ya 6 yo mu Iteka rya Minisitiri Nº005/16/10/TC ryo ku wa 19/04/2016 rishyiraho uburyo bwo kwishyuza ku ngufu ibirarane by’imisanzu y’ubwiteganyirize bwa pansiyo butegetswe ivuga Uburenganzira bw’umukoresha bwo kujurira « Umukoresha agomba, mbere yo kuregera Urukiko ku byemejwe n’Ubuyobozi bw’Ubwiteganyirize, gushyikiriza ikibazo inama y’Ubuyobozi y’Ikigo cya Leta gifite ubwiteganyirize bwa pansiyo mu nshingano zacyo mu minsi mirongo itatu (30) y’akazi ikurikira igihe yakiriye inyandiko yihanangiriza. Inama y’Ubuyobozi y’Ikigo cya Leta gifite ubwiteganyirize mu nshingano zacyo imenyesha umukoresha icyemezo yafashe ku bujurire yashyikirijwe mu minsi mirongo itandatu (60) y’akazi uhereye igihe yakiriye ubwo bujurire. Iyo nta gisubizo umukoresha ahawe muri icyo gihe, ubujurire bwe bufatwa nk’aho butemewe. Icyakora, ubujurire bw’umukoresha ntibuhagarika iyishyuzwa ku ngufu no kwiyongera kw’ibihano by’ubukererwe. Inyungu z’ubukerererwe zigomba kwishyurwa igihe cyose, kabone n’iyo umukoresha yajuririye mu buyobozi cyangwa yararegeye mu rukiko». Uhagarariye RSSB avuga ko kuri iyi ngingo y’ubujurire, RSSB nayo isanga nta shingiro ifite, kuko ibyakozwe na RSSB yabikoze ikurikije amategeko, niba yaratakambye ntasubizwe yagombaga kuregera Urukiko rubifitiye ububasha, kuko icyo gihe ubujurire bwe nyuma y’iminsi 60 bufatwa nk’aho butemewe.

UKO URUKIKO RUBIBONA [19] Urukiko rurasanga ikigaragara muri iyi ngingo y’ubujurire, icyo uhagarariye EPR agaragaza atemeranywaho n’ibiteganywa n’ingingo ya 178 y’itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. N’ubwo ingingo koko yaba itumvikana nk’uko Urukiko Rwisumbuye ruyisobanura mu gika cya 9 cy’urubanza rwajuririwe, ariko nta n’ubwo yumvikana nk’uko uhagarariye EPR ashaka kuyumvikanisha. Nk’uko byasobanuwe hasuzumwa ingingo ya mbere y’ubujurire, n’iyo washingira kuri iyi ngingo (uretse ko nk’uko byasobanuwe hagomba gushingirwa ku mategeko agenga RSSB), nta burenganzira EPR yagize, kuko yari kubugira ari uko ibusubijwe na RSSB, kandi ntigaragaza uburyo RSSB yayisubije uburenganzira kubera ko itaretse kuyishyiza ibirarane yayishyuzaga. Icyari gisigaye kwari ukwiyambaza Urukiko rw’Ubutegetsi kugira ngo ibyo EPR yatakambiraga ntisubizwe, byemezwe n’Urukiko ko aribyo bigeye gushyirwa mu bikorwa (aribyo byari gusabwa mu nyandiko nsobanurakirego itanzwe n’umuburanyi umwe). Ibi nabyo ntabwo EPR yakoze. Bityo Uburenganzira ivuga ifite bwo kutishyura RSSB imisanzu iyishyuza, ahubwo ikavuga ko kuyishyuza iyo misanzu ari ukuyikorera urugomo, nta shingiro bifite. Kubera impamvu zimaze gusobanurwa, ntabwo byafatwa ko kuba Inama y’Ubutegetsi ya RSSB itarasubije EPR ku gihe hari ikindi cyemezo cyavuyemo, kubera ko ikindi cyemezo cyashoboraga kuvamo ari uko EPR iregeye Urukiko mu gihe kigenwe, mu nyandiko nsobanurakirego gitanzwe n’umuburanyi umwe, kandi ibi ntibyakozwe, ariyo mpamvu iyi ngingo y’ubujurire nta shingiro ifite.

3. Gusuzuma niba kuvanaho icyemezo EPR iregera byakwimwa ishingiro kubera ko bituma umukozi atishyurirwa umusanzu.

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[20] Uhagarariye EPR avuga ko mu bika bya 10 na 11, urukiko rwavuze ko EPR kutishyura cotisation cyangwa itinda gusubiza ubutakambe bihombya umukozi utangirwa umusanzu, abigereka kuri EPR kandi imaze kurugaragariza ko Iteka rya Minisitiri ufite ubwiteganyrize mu nshingano ritagiyeho no kudasubizwa ku butakambe bwayo nta ruhare EPR yabigizemo ku buryo yabiryozwa. Niba urukiko rubona umusanzu w’umukozi agiye guhomba akwiye kuwutangirwa, rwategeka urwego cyangwa umuntu wese wabiteye kuwumwishyurira, ariko atarenganyije EPR hirengagijwe amategeko. Iri sesengura ntaho rihuriye n’ikirego EPR yaregeye urukiko, aha urukiko rwararengereye, rutandukira ku cyaregewe. [21] Uhagarariye RSSB avuga ko nk’uko yabisobanuye haruguru, RSSB yishyuza EPR imisanzu y’abakozi itatanze ku gihe ikurikije amategeko abigenga, gutinda gusubiza nk’uko byagaragajwe haruguru biha uburenganzira EPR bwo kuregera Urukiko rubifitiye ububasha ariko ntabwo biyiha uburenganzira bwo kutishyuzwa imisanzu y’abakozi yakoresheje, cyane ko mu rwego rw’amategeko inshingano yo gutanga umusanzu w’ubwiteganyirize bw’umukozi ireba umukoresha haba mu Itegeko-Teka ryo 1974 ry’ubwiteganyirize bw’abakozi, byaba no mu Itegeko rya pansiyo rikurikizwa uyu munsi. Kuri iyi ngingo y’ubujurire RSSB isanga nayo nta shingiro ifite.

UKO URUKIKO RUBIBONA [22] Urukiko rurasanga ikigaragara EPR ikomeza kugaragaza nk’ikibazo cyatumye ijurira, ni uburyo ingingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi yumvikana. Urukiko Rwisumbuye rwasobanuye ko ibintu bifashwe nk’uko EPR ibyumva, ko ubwiteganyirize bw’abakozi bayo bugomba kubarwa nk’uko yo ibibara kubera ko RSSB itayisubije, ko ibyo byaba bibangamiye abakozi, uhagarariye EPR akaba avuga koi zo nyungu z’abakozi zitari kurebwa muri ubwo buryo, ko ahubwo hagombaga kurebwa uwaba atumye ziburizwamo. [23] Urukiko rurasanga nk’uko byasobanuwe, ingingo ya 178 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi uhagarariye EPR yishingikiriza, yo ubwayo ntabwo ariyo yagendeyeho, kuko nk’uko byasobanuwe, iyo isanga imisanzu ikwiriye kubarwa nk’uko yo yari yayibaze, kandi RSSB itavuye ku izima, icyo yari gukora ni ukuregera Urukiko rw’Ubutegetsi isaba ko rubyemeza uko (ikirego gitanzwe mu nyandiko nsobanurakirego itanzwe n’umuburanyi umwe. Ibi ntabwo EPR yabikoze, ahubwo yabonye idasubijwe iricecekera, kandi ikibazo yari ifitanye na RSSB kidakemutse. [24] Urukiko rurasanga ibyo Urukiko Rwisumbuye rwavuze ku nyungu z’abagombaga gutangirwa imisanzu, rwasobanuraga ko no mu gihe ibyo EPR ivuga byaba ari ukuri, ko kuba itarasubijwe bivuze ko ibyo yasabaga

ibyemerewe, ntabwo Urukiko rwabiha umugisha mu gihe bihungabanya uburenganzira bw’umukozi. N’ubwo uhagarariye EPR atemeranywa n’Urukiko Rwisumbuye kuri iyi ngingo, ariko nta n’ubwo ari ngombwa kuyisuzuma, kuko icyasobanuwe ari uko kuba EPR itarasubijwe na burenganzira na buto byayihaye ku misanzu yishyuzwaga, kuko inzira zari kugira icyo ziyifasha atarizo yiyambaje, kubera ko RSSB itavuye ku izima ngo igaragaze ko itacyishyuza EPR imisanzu yayishyuzaga, kandi na EPR ikaba itaratanze ikirego isaba Urukiko kwemeza ko uburyo yabaragamo imisanzu aribwo bwo. Bityo iyi ngingo y’ubujurire nta shingiro ifite.

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4. Gusuzuma niba kuba RRA yarashyizeho umushara hashingiwe ku Itegeko ry’imisoro riha RSSB uburenganzira bwo kudakora ibyo amategeko ayitegeka [25] Uhagarariye EPR avuga ko nk’uko bigaragara mu gika cya 11 cy’urubanza rujuririrwa, kuba kandi RRA yarabaze umushahara umusoro ushingirwaho hakurikijwe ibyo amategeko ateganya, ntibyagombye kuba intandaro yo kubarira umusanzu kuri uwo mushahara kandi amategeko agenga ibyo bigo byombi yihariye akateganya uburyo bwihariye bwo kuwubona. Niba RSSB itaratunganyije ibiyireba, ikaba yumva umukozi yararenganye, RSSB ubwayo yamugenera umusanzu yahombye kubera amakosa, uburangare cyangwa kudashhyiraho iteka ryateganyijwe n’itegeko. [26] Uhagarariye RSSB avuga ko kuri iyi ngingo y’ubujurire, RSSB isanga nta shingiro igomba guhabwa, kuko uwajuriye ntaho agaragaza ko RSSB yabaze umusanzu yishyuzwa ishingiye ku Itegeko ry’imisoro. Ntabwo ibi ari ukuri, kuko n’Urukiko ku rwego rwa mbere rwerekanye ko rwashingiye ku Itegeko ryerekeye ubwiteganyirize bw’abakozi, RSSB ntakosa yigeze ikora mu kwishyuza imisanzu umukoresha EPR, kuko ni inshingano ye nk’umukoresha ategekwa n’amategeko, RSSB ishinzwe kumwishyuza mu gihe atabikoze ku bushake bwe.

UKO URUKIKO RUBIBONA [27] Urukiko rurasanga uhagarariye EPR avuga ko ikibazo ari kuba RRA yarashyizeho umushara hashingiwe ku itegeko ry’imisoro bidaha RSSB uburenganzira bwo kudakora ibyo amategeko ayitegeka. Nyamara nk’uko uhagarariye RSSB abisobanura, ntaho mu gika cya 11 cy’urubanza rwajuririwe, uru rubanza ruvuga RRA nta n’aho rivuga iby’imisoro. Bityo iyi ngingo y’ubujurire nta shingiro ifite.

5. Gusuzuma amafaranga y’igihembo cy’avoka nay’ikurikiranarubanza [28] Uhagarariye RSSB avuga ko RSSB isaba ko uwajuriye yacibwa 1,500,000Frw akubiyemo igihembo cy'avoka, ikurikiranarubanza no gushorwa mu manza nta mpamvu. [29] Uhagarariye EPR avuga ko izi ndishyi RSSB isaba guhabwa nta shingiro ryazo kuberako EPR itanga iki kirego yasabaga kurenganurwa n'ubu nibyo irimo gusaba. Ubujurire bwayo rero buhawe ishingiro ntaho indishyi zashingirwa. Kiramutse kandi kidahawe ishingiro ikibazo kirimo gishingiye ku isesengura ry'itegeko RSSB ishingiraho yishyuza ibirarane by'umusanzu w'ubwiteganyirize bw'abakozi kandi urwego rukiranura impande zombi ni urukiko. Muri uru rwego ubundi nta ndishyi zari zikwiye gtangwa keretse RSSB iramutse igaragaje ko EPR yanze kwishyura nkana itegeko rikaba urwitwazo. Urukiko Rukuru ruramutse rudahaye ubujurire bwa EPR ishingiro, nta gihembo cya Avoka bahabwa kuko baburanirwa n'intumwa ya Leta kandi ni umukozi uhembwa kandi igihembo cye ntikiva mu mafaranga yishyurwa ku manza byatsinze, uru rubanza ruhari cyangwa rudahari arahembwa. Naho ikurikiranarubanza mu mugi wa Kigali byo urukiko rusanze bikwiye ntiyarenga 50,000Frw. [30] Urukiko rurasanga amafaranga 1.500.000 y’igihembo cya Avoka n’ikurikiranarubanza uhagarariye RSSB asaba, ntiyayahabwa yose kubera ko ari menshi, ikaba igenewe amafaranga 300.000 y’ikurikiranarubanza n’igihembo cya Avoka kuri uru rwego.

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III. ICYEMEZO CY’URUKIKO [31] Rwemeje ko ubujurire bw’Itorero Presibiteriyene mu Rwanda (EPR) nta shingiro bufite. [32] Rwemeje ko ubujurire bwuririye ku bundi bwa RSSB bufite ishingiro. [33] Rwemeje ko imikirize y’urubanza rwajuririwe idahindutse, uretse ku byerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [34] Rutegetse Itorero Presibiteriyene mu Rwanda (EPR) guha RSSB amafaranga 300.000 y’igihembo cya Avoka, yiyongera ku mafaranga yari yagenewe mu rubanza rwajuririwe. [35] Rutegetse ko amafaranga yatanzweho ingwate y’amagarama ahera mu Isanduku ya Leta nk’amagarama y’uru rubanza.

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Law No 22/2018 of 29/04/2018 on civil, commercial, labour and administrative procedure, Article 178

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Law No 05/2015 of 30/03/2015 on pension scheme management, Article 14

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Ministerial Order Nº 005/16/10/TC of 19/04/2016 on forced recovery of pension contributions, Article 6

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