10 Kalisa v. Ikigo cy’Igihugu gishinzwe Imisoro n’Amahoro

# 10 Kalisa v. Ikigo cy’Igihugu gishinzwe Imisoro n’Amahoro

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2011-02-25 - Case/document no.: RCOMA 0003/10/CS - Collection: Supreme Court

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Kalisa v. Ikigo cy’Igihugu gishinzwe Imisoro n’Amahoro [Rwanda URUKIKO RW’IKIRENGA–2011SC – RCOMA 0003/10/CS (Mugenzi, P.J., Mukamulisa na Rugabirwa, J.) 25Gashyantare2011] Amategeko y’Imiburanishirize – Niba urega ariwe ugomba kugaragaza ibimenyetso by’ibyo aregera – Iyo urega abuze ibimenyetso uwarezwe aratsinda –Itegeko n° 18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi,Ingingo ya 9. Amategeko y’imisoro– Imitunganyirize y’isoresha – Umusoro nyongera gaciro– Inyandiko mvugo y’icyaha cyo kunyereza umusoro yakozwe n’Ishami rishinzwe kurwanya magendu – Inyandiko ikubiyemo umusoro–Kujuririra Komisiyo y’Ubujurire kugeza mu Rukiko rw’Ikirenga ku mpamvu z’umusoro– Amabwiriza ya Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro yo ku itariki ya 02/06/2009, Ingingo ya 3. Incamake y’ikibazo: Uregwa ashingiye ku nyandiko mvugo y’icyaha cyo kunyereza umusoro yakozwe n’Ishami rishinzwe kurwanya magendu (RPD), yashyikirije Uwajuriye inyandiko ikubiyemo umusoro agomba kwishyura uhwanye n’amafaranga 1.510.200.729 Frw. Nyuma y’ibisobanuro yatanze no gushyikiriza ikibazo cye inzego zibishinzwe kugeza kuri Komisiyo y’ubujurire, uwo musoro waje kugabanywa ugezwa ku mafaranga 268.235.235 Frw Umusoreshwa niyabyishimiye ajuririra icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, asaba Ko uwo musoro wa 268.235.235 Frw ugabanuka hakavanwaho ungana na 183.430.458 Frw, akanavanirwaho umusoro ku nyongeragaciro ucibwa ku buryo busobanye (TVA à l’inverse) ungana na 26.820.637 Frw, no gutanga 5.000.000 Frw ajyanye n’ibigenda ku rubanza habariwemo igihembo cya avoka. Urukiko Rukuru rw’Ubucuruzi rwemeje ko amafaranga 113.533.815 Frw yo kugura umwenda « rachat crédit », 100.000.000 Frw yo kugura inzu, 48.897.307 Frw ya « indemnisation » Uwajuriye yahawe na SONARWA, avanwa mu mafaranga yose asoreshwa, ruvanaho kandi ibihano byo kunyereza umusoro yashinjwaga. Iki cyemezo nacyo cyajuririwe mu Rukiko rw’Ikirenga ku mpamvu ebyiri: (i) Kuba Ntacyo Urukiko rwavuze ku bijyanye na« écriture extournée », kubera yuko 33.661.250 Rwf ya sheki nº 475282 atarakwiriye gushingirwaho mu kubara umusoro.(ii) Kuba ntacyo rwavuze cyerekeranye n’Umusoro nyongera gaciro wa 26.820.637 Rwf. ucibwa ku buryo busobanye. Incamake y’icyemezo: 1. Kuvuga yuko 33.661.250 Rwf ari kuri sheki nº 475282 atinjijwe, ntihatangwe ikimenyetso kigaragaza impamvu iyo sheki yaba ahubwo yaraviriyemo Uwajuriye kuba ari we ubanza gukurwa amafaranga kuri konti ye (débit), nyuma ayo mafaranga akongera agashyirwa kuri konti ye (crédit),ntanagaragaze nibura ko ari we wari watanze iyo sheki n’uwo yari igenewe ku buryo itagomba kubarwa mu mafaranga yinjije, ndetse ntasobanura irengero ry’iyo sheki. Ingingo ya 9 y’itegeko n° 18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ivuga ko urega agomba kugaragaza ibimenyetso by’ibyo aregera, ko iyo abibuze uwarezwe amutsinda,Uwajuriye akaba

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nta bimenyetso yigeze agaragaza byatuma asubizwa 26.820.637 Rwf y’umusoro nyongera gaciro ucibwa ku buryo busobanye. 2. Amabwiriza ya Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro yo ku itariki ya 02/06/2009, ntabwo yashingirwaho mu gihe imyaka isoreshwa ari iya 2003, 2004, 2005, ndetse n’ibijyanye n’isoreshwa (procédure) ry’Uwajuriye bikaba byaratangiye gukorwa mbere yuko ayo mabwiriza ajyaho.Ingingo ya gatatu yayo mabwiriza ivuga yuko atangira gukurikizwa ku munsi atangarijwe mu Igazeti ya Leta Ubujurire nta shingiro bufite; Urubanza rwajuririwe ntiruhindutse; Amagarama aherereye k’Uwajuriye. Amategeko yashingiweho: Itegeko n° 18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi,Ingingo ya 9. Amabwiriza ya Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro yo ku itariki ya 02/06/2009, Ingingo ya Gatatu. Nta manza zifashishijwe: Imikirize I.IMITERERE Y’URUBANZA [1] Ikigo cy’Igihugu gishinzwe Imisoro n’Amahoro, gishingiye ku nyandiko mvugo y’icyaha cyo kunyereza umusoro yakozwe n’Ishami rishinzwe kurwanya magendu (RPD), cyashyikirije Kalisa Jérémie inyandiko ikubiyemo umusoro agomba kwishyura uhwanye n’amafaranga 1.510.200.729. Nyuma y’ibisobanuro yatanze no gushyikiriza ikibazo cye inzego zibishinzwe kugeza kuri Komisiyo y’ubujurire, uwo musoro waje kugabanywa ugezwa ku mafaranga 268.235.235. [2] Kalisa Jérémie ntiyishimiye icyo cyemezo arega mu Rukiko Rukuru rw’Ubucuruzi Ikigo cy’Igihugu gishinzwe kwakira Imisoro n’amahoro (Rwanda Revenue Authority) asaba kugabanura umusoro wemejwe na Komisiyo y’ubujurire ungana na 268.235.235 Frw, hakavaho ungana na 183.430.458 Frw, kumukuriraho umusoro ku nyongeragaciro ucibwa ku buryo busobanye (TVA à l’inverse) ungana na 26.820.637 Frw, no gutanga 5.000.000 Frw ajyanye n’ibigenda ku rubanza habariwemo igihembo cya avoka. Ku wa 18/11/2009, urwo Rukiko rwaciye urubanza R Com 0032/09/HCC rwemeza ko amafaranga 113.533.815 ya « rachat crédit », 100.000.000 Frw yo kugura inzu, 48.897.307 Frw ya « indemnisation » Kalisa yahawe na SONARWA, avanwa mu mafaranga yose asoreshwa, ruvanaho kandi ibihano byo kunyereza umusoro yashinjwe na Komisiyo y’ubujurire mu cyemezo cyo ku wa 09/02/2009 ku bijyanye n’inyemezabuguzi zifite nomero imwe ariko zitandukanye.

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[3] Iburanisha ry’urubanza ryabaye ku wa 25/01/2011 ababuranyi b’impande zombi bahagarariwe. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1. Ku byerekeranye no kumenya niba umusoro ucibwa ku buryo busobanye uhwanye n’amafaranga 26.820.637 Kalisa yaragombaga kuwusubizwa [4] Me Twilingiyemungu Joseph, uburanira Kalisa Jérémie yavuze ko Urukiko rwa mbere ntacyo rwavuze ku bijyanye na « écriture extournée », asobanura ko amafaranga 33.661.250 ajyanye na sheki ifite nº 475282 atagombaga gushingirwaho mu kubara umusoro kuko yafashwe nk’ayo Kalisa yinjije nyamara bigaragara ko iyo sheki yasubijwe kubera ko itari izigamiwe, maze hagakorwa inyandiko yo gukosora (écriture extournée) » yo ku itariki ya 3/10/2005, agasaba ko amafaranga y’iyo sheki atabarwa muyo agomba gusoreshwa. [5] Ikigo cy’Igihugu cy’imisoro n’amahoro cyasubije ko kitemeranya n’ibivugwa n’uburanira Kalisa, kuko bitumvikana uburyo amafaranga ya sheki ivugwa yabanje gukurwa « débit » kuri konti ya Kalisa, nyuma agashyirwa muri « crédit », ko kandi iyo banki yanga kwishyura iyo sheki, yari kubikorera inyandiko ibisobanura ariko ko Kalisa aterekana ko iyo nyandiko yabayeho, bityo bo bakaba basanga uwatanze iyo sheki hari icyo yishyuraga Kalisa, cyane cyane ko Banki yagaragaje ko iyo sheki yishyuwe. [6] Urukiko rusanga Kalisa Jérémie uvuga ko amafaranga ya sheki ivugwa atayinjije, nta kimenyetso yatanze kigaragaza impamvu iyo sheki y’amafaranga 33.661.250 yaba ahubwo yaramuviriyemo kuba ari we ubanza gukurwa amafaranga kuri konti ye (débit), nyuma ayo mafaranga akongera agashyirwa kuri konti ye ( crédit). Ntanagaragaza nibura ko ari we wari watanze iyo sheki n’uwo yari igenewe ku buryo itagomba kubarwa mu mafaranga yinjije, ndetse ntasobanura irengero ry’iyo sheki. [7] Kubera ibimaze gusobanurwa, hanashingiwe ku ngingo ya 9 y’itegeko n° 18/2004 ryo kuwa 20/06/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi ivuga ko urega agomba kugaragaza ibimenyetso by’ibyo aregera, ko iyo abibuze uwarezwe amutsinda, Urukiko rusanga ingingo y’ubujurire ya Kalisa nta shingiro ifite. 2. Ku bijyanye n’umusoro ucibwa ku buryo busobanye (TVA à l’inverse) [8] Me Twilingiyemungu Joseph uburanira Kalisa asobanura ko uwo musoro uhwanye n’amafaranga 26.820.637 ucibwa ku buryo busobanye, Kalisa yagombaga kuwusubizwa kubera ko amabwiriza n° 006/2009 yo kuwa 02/06/2009 ya Komiseri Mukuru wa Rwanda Revenue Authority yaje guhindura imyumvire y’icyo kigo ku bijyanye n’uwo musoro, kuko mu mabwiriza ya mbere afite n° 04 yo kuwa 02/06/2005 yavugaga ko uwo musoro usubizwa ku mirimo itaboneka, aya kabiri aza asobanura by’umwihariko ibijyanye n’imirimo y’ubwikorezi itumizwa mu mahanga, abayitumiza bakaba bemerewe gusubizwa uwo musoro. Yanavuze ko kubera ko Rwanda Revenue Authority yahinduye imyumvire yayo, hari n’umusoreswa wasubijwe uwo musoro.

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[9] Uburanira Rwanda Revenue Authority yasubije ko umusoro Kalisa yaciwe wabazwe hashingiwe ku mabwiriza n° 4 yakurikizwaga mu myaka Kalisa yishyuzwaho imisoro, ko rero amabwiriza ya kabiri yo mu mwaka wa 2009 atazanye imyumvire mishya ya Rwanda Revenue Authority. Avuga ahubwo ko amabwiriza n° 006/2009 yahinduye ayari asanzweho yo mu mwaka wa 2005, ko ariko ibyo bitavuga ayo ya kabiri afite « effet rétroactif », bityo ko basanga umusoro Kalisa yaciwe warabazwe mu buryo bukurikije amategeko. Yongeyeho ko niyo haba hari umusoreshwa waba warakuriweho umusoro bitewe no kwibeshya, iyo atari yo mikorere isanzwe ya Rwanda Revenue Authority ku buryo Kalisa yabishingiraho asaba gukurirwaho umusoro yaciwe. [10] Urukiko rusanga mu ngingo ya gatatu y’amabwiriza n° 006/2009 yo ku wa 02/06/2009 ya Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro, havugwamo ko ayo mabwiriza atangira gukurikizwa ku munsi atangarijwe mu Igazeti ya Leta. Bityo hakurikijwe ibivugwa muri iyo ngingo, bikaba byumvikana ko amabwiriza yo ku itariki ya 02/06/2009 Kalisa yifuza ko ariyo yakurikizwa, atari yo yashingirwaho kuko imyaka isoreshwa ari iya 2003, 2004, 2005 ; ndetse n’ibijyanye n’isoreshwa (procédure) rya Kalisa bikaba byaratangiye gukorwa mbere y’ayo mabwiriza yo muri 2009. [11] Byongeye kandi niyo haba hari umusoreshwa umwe waba warakuriweho umusoro kubera impamvu zinyuranye, ubwabyo ntibisobanura ko amategeko n’amabwiriza y’isoresha yariho yaretse gukurikizwa muri rusange. III. ICYEMEZO CY’URUKIKO RW’IKIRENGA [12] Rwemeje ko ubujurire bwa KALISA Jérémie nta shingiro bufite. [13] Ruvuze ko urubanza RCOM 0032/09/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rudahindutse. [14] Rutegetse Kalisa Jérémie gutanga amagarama y’uru rubanza ahwanye n’amafaranga 33.700 abariwemo n’ayo mu Rukiko Rukuru rw’Ubucuruzi, atayatanga mu gihe cy’iminsi umunani, agakurwa mu bye ku ngufu za Leta.