KANKWANZI v. IKIGO CY’IMISORO N’AMAHORO

# KANKWANZI v. IKIGO CY’IMISORO N’AMAHORO

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2015-07-24 - Case/document no.: RCOMA 0013/13/SC - Collection: Supreme Court

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KANKWANZI v. IKIGO CY’IMISORO N’AMAHORO [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0013/13/SC (Hatangimbabazi, P.J., Mukamulisa na Hitiyaremye, J.) 24 Nyakanga 2015] Amategeko agenga isoresha – Umusoreshwa –– Kuba hari inyandiko umusoresha yandikiye umwe mu banyamigabane bari bagize sosiyete yishyuzwaga imusaba kwishyura, undi nawe akemera ko agomba kwishyura, bigaragaza ko uwishyuzwaga yari umusoreshwa. Itegeko n° 9/97 ryo ku wa 26/6/1997 rigena imitunganyirize y’isoresha, ingingo ya 65. Amategeko agenga isoresha – Kuregera inkiko – Mu gihe umusoreshwa amenyeshejwe umusoro agomba kwishyura ntatakambire komiseri avugako atishimiye umusoro yaciwe , ikirego cye nticyakwakirwa kuko hari imihango iteganywa n’amategeko iba itubahirijwe – Itegeko n° 9/97 ryo ku wa 26/6/1997 rigena imitunganyirize y’isoresha, ingingo ya 39, iya 43 n’iya 44. Incamake y’ikibazo: Kankwanzi yareze IKIGO CY’IMISORO N’AMAHORO mu Rukiko Rukuru rw’Ubucuruzi asaba ko cyamusubiza amafaranga angana na 48.382.234 Frws y’umusoro yishyuye bitari ngombwa, anasaba inyungu zayo za 1.5%, hamwe n’indishyi z’akababaro. Urukiko rwemeje ko ikirego cya Kankwanzi kitakwakirwa ngo gisuzumwe kuko yagitanze atinze. Kankwanzi yajuririye mu Rukiko rw’Ikirenga avuga ko mu gufata icyemezo, Urukiko Rukuru rw’Ubucuruzi rwitiranyije gutesha agaciro umusoro no gusaba gusubizwa amafaranga y’umusoro yishyuye bitari ngombwa. Mu myanzuro yo kwiregura, IKIGO CY’IMISORO N’AMAHORO kivuga ko ikirego cya Kankwanzi kitagombaga kwakirwa kubera ko yari umusoreshwa, ko mu gihe atari yshimiye umusoro yaciwe, yari gutakambira komiseri mbere yo kuregera inkiko nk’uko biteganywa n’amategeko. Kankwanzi avuga ko IKIGO CY’IMISORO N’AMAHORO cyamwandikiye kimumenyesha ko Sosiyete FIGECO yari ahagarariye irimo imyenda y’imisoro ingana na 67.557.106 frws agomba kwishyura. Kankwanzi akomeza avuga ko yibaza ukuntu agomba kwishyura kandi atarigeze aba umusoreshwa, ko ndetse atari n’umwishingizi wa Sosiyete FIGECO, akavuga ko IKIGO CY’IMISORO N’AMAHORO cyagombaga kumumenyesha uruhare yagize mu gutuma sosiyete yari abereye umunyamigabane itishyura ku buryo ariwe wagombaga kuyibazwa. IKIGO CY’IMISORO N’AMAHORO yo ikavuga ko mu gihe sosiyete itishyuye imisoro ndetse ntizigame inyungu zingana na 20% kugirango ibashe kwishyura imisoro, Kankwanzi nk’umwe mu banyamigabane ba Sosiyete FIGECO yamenyeshejwe ko agomba kwishyura imisoro. IKIGO CY’IMISORO N’AMAHORO yatanze ubujurire bwuririye ku bundi isaba ko Urukiko rwategeka Kankwanzi kuyiha indishyi zo gushorwa mu manza ku maherere no kuba hari ibyo yatakaje mu rubanza ariko uburanira Kankwazi avuga ko atazitanga kuko bataragera mu mizi y’urubanza. Incamake y’icyemezo: 1. Kuba inyandiko zose zirebana n’imisoro zaranyuzwaga kuri umwe mu banyamigabane ya sosiyete wishyuzwaga, nawe akemera ko ari we ugomba kwishyura

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imisoro, nta gushidikanya ko ari umusoreshwa. Bityo umusoresha yari ifite uburenganzira bwo kumwishyuza umusoro mu izina rya sosiyete yari abereye umunyamigabane. 2. Kuba uwishyuzwaga imisoro yamenyeshejwe ko agomba kwishyura, akaba ataratakambiye komiseri amumenyesha ko atishimiye umusoro yaciwe mbere yo kugana inkiko, ikirego cye a nticyakwakirwa kubera ko hari imihango iteganywa n’amategeko itubahirijwe mbere yo kugana inkiko. Ubujurire nta shingiro bufite. Ubujurire bwuririye kubundi nta shingiro bufite. Amagarama y’urubanza aherereye kuwareze. Amategeko yashingiweho Itegeko n° 9/97 ryo ku wa 26/6/1997 rigena imitunganyirize y’isoresha, ingingo ya 39,43,44 n’iya 65. Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Urubanza rwatangiriye mu Rukiko Rukuru rw’Ubucuruzi mu kirego KANKWANZI Madeleine yatanze ku itariki ya 10/09/2012 arega RRA asaba ko imusubiza amafaranga yayishyuye angana na 48.382.234 Frw y’umusoro utari ukwiriye kwishyurwa, ikanamwishyura inyungu zayo za 1.5% ku kwezi kuva ku wa 06/05/2010 kugeza urubanza ruciwe, hamwe n’indishyi z’akababaro. [2] Ku wa 21/12/2012, urwo Rukiko rwaciye urubanza rwemeza ko ikirego cya KANKWANZI Madeleine kitakwakirwa ngo gisuzumwe kuko yagitanze atinze hakurikijwe Itegeko n° 9/97 ryo ku wa 26/06/1997 rigena imitunganyirize y’isoresha ryakurikizwaga igihe yasoreshwaga. [3] Urukiko rwasobanuye ko yamenyeshejwe kuwa 07/01/2005 ko agomba kwishyurira umusoro FIGECO Sarl abereye umunyamigabane, ko yari gutakambira Komiseri Mukuru avuga ko binyuranyije n’amategeko, atakwishimira icyemezo cye akajuririra Minisitiri w’Imari nawe ubwo bujurire akabushyikiriza Inama y’Ubujurire, atakwishima noneho akaregera Urukiko mu gihe kitarenze amezi atatu (3). [4] KANKWANZI Madeleine ntiyishimiye icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi, maze ku itariki ya 04/01/2013 akijuririra mu Rukiko rw’Ikirenga, avuga ko mu gufata icyemezo, Urukiko Rukuru rw’Ubucuruzi rwitiranyije ibyo gutesha agaciro umusoro no gusaba gusubizwa umusoro wishyuwe bitari ngombwa, ko kandi Umucamanza atasobanuye icyemezo yafashe.

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[5] Mu myanzuro yo kwiregura, RRA yo ivuga ko ikirego cya KANKWANZI kitagombaga kwakirwa nk’uko Urukiko Rukuru rw’Ubucuruzi rwabibonye, kubera ko yari umusoreshwa, mu gihe atari yishimiye umusoro yaciwe, akaba atarabanje gutakamba mbere yo kugana inkiko nk’uko biteganywa n’amategeko. [6] Iburanisha mu ruhame ryabaye ku itariki ya 9/6/2015, KANKWANZI Madeleine ahagarariwe na Me NKURUNZIZA François Xavier, naho RRA iburanirwa na Me MUGIRE Joseph. II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO. A. Kumenya niba KANKWANZI Madeleine yaragombaga gusoreshwa. [7] Me NKURUNZIZA François-Xavier avuga ko RRA yandikiye KANKWANZI imumenyesha ko sosiyete FIGECO ahagarariye irimo imyenda ingana na 67.557.106 Frw, ko rero agomba kuyishyura, akibaza ukuntu yari kumwishyuza kandi atarigeze aba umusoreshwa, ko ndetse atari n’umwishingizi (caution) wa FIGECO, agasobanura ko RRA yagombaga kumumenyesha uruhare yagize mu gutuma isosiyete yari abereye umunyamigabane itishyura imisoro ku buryo ari we wagombaga kubazwa iyo misoro. [8] Me MUGIRE Joseph uburanira RRA, mu bisobanuro yatanze igihe cy’iburanisha ndetse no mu myanzuro yatanze mu rukiko, avuga ko hashingiwe ku ngingo ya 63 n’iya 65 z’Itegeko n° 9/97 ryo ku wa 26/06/1997 rigena imitunganyirize y’isoresha, mu gihe sosiyete itishyuye imisoro ndetse ntinazigame 20% y’inyungu kugira ngo ishobore kwishyura imisoro, KANKWANZI Madeleine nk’umwe mu banyamigabane ba sosiyete FIGECO sarl yamenyeshejwe ko agomba kwishyura imisoro iyo sosiyete yari ifitiye Ikigo cy’Igihugu cy’imisoro n’amahoro (RRA). Uko Urukiko rubibona. [9] Ingingo ya 65,1° y’Itegeko n° 9/97 ryo ku wa 26/6/1997 rigena imitunganyirize y’isoresha ryakurikizwaga igihe sosiyete FIGECO KANKWANZI yari abereye umunyamigabane yasoreshwaga, iteganya ko «mu mashyirahamwe ahujwe n’ibikorwa, n’adafite ubuzimagatozi, imisoro yose agomba ishobora kwishyuzwa umwe mu banyamuryango bayo ». Inyandiko ziri muri dosiye y’uru rubanza, zigaragaza ko RRA yandikiye FIGECO amabaruwa menshi yerekeranye n’imisoro yagombaga kuyishyura harimo n’iyandikiwe KANKWANZI Madeleine ku itariki ya 07/01/2005 imumenyesha ko yagombaga kwishyura 67.557.106 Frw sosiyete yabo yagombaga kwishyura RRA, ayo mabaruwa akaba yaranyuzwaga kuri KANKWANZI wari uyibereye umunyamigabane, akaba ari na we ubwe wayakiraga. [10] Muri dosiye hagaragaramo ibaruwa yo ku itariki ya 26/10/2009 RRA yandikiye KANKWANZI Madeleine imwishyuza umwenda wa FIGECO, ku itariki ya 3/11/2009 KANKWANZI Madeleine agasubiza RRA ayimenyesha ko FIGECO sarl ntacyo itunze cyavamo ubwishyu, ko ideni iyifitiye ryaryozwa abanyamuryango bayo, akaba yarasabaga ko yakwishyuzwa ½ cy’umusoro wishyuzwa agashaka uko yayishyura bidatinze, asigara akabarwa ku wundi munyamuryango bari bafatanyije sosiyete.

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[11] Hashingiwe ku ngingo ya 65,1° y’Itegeko ryavuzwe haruguru no kuba inyandiko zose zirebana n’imisoro ya FIGECO sarl zaranyuzwaga kuri KWANKWANZI Madeleine, nyuma na we akemera ko ari we ugomba kwishyura imisoro ya FIGECO sarl mu ibaruwa yo ku itariki ya 3/11/2009 yavuzwe haruguru, Urukiko rw’Ikirenga rurasanga nta gushidikanya ko KANKWANZI Madeleine yari umusoreshwa, bitandukanye n’ibyo Me NKURUNZIZA François Xavier umuburanira avuga ko RRA yamumenyesheje ko agomba kwishyura umusoro wa FIGECO sarl kandi atari umusoreshwa, bityo RRA ikaba yari ifite uburenganzira bwo kumwishyuza umusoro mu izina rya sosiyete yari abereye umunyamigabane. B. Kumenya niba ikirego cya KANKWANZI Madeleine cyaragombaga kwakirwa. [12] Me NKURUNZIZA François Xavier uburanira KANKWANZI Madeleine, avuga ko Umucamanza yanze kwakira ikirego cye gisaba gusubizwa umusoro wakiriwe utari ukwiye avuga ko yagombaga kubanza gutakambira Komiseri Mukuru wa RRA nyamara we icyo yasabaga atari ugukuraho umusoro, ahubwo ari ugusubizwa umusoro wishyuwe bitari ngombwa. Avuga ko ibyo bikorwa bitandukanye mu rwego rw’amategeko, ko ikirego kitakirwa n’Urukiko hatabanje kubaho ubujurire kwa Komiseri Mukuru wa RRA, ari igisaba kuvanaho umusoro. [13] Avuga ko icyo anenga umucamanza waciye urubanza rujuririrwa ari uko yavuze ko ikirego cya KANKWANZI kitakiriwe ngo kuko yagitanze atabanje gutakambira Komiseri Mukuru, akavuga ko kugira ngo gutakamba bibeho, hakagombye kuba harabayeho inyandiko imuca umusoro (une note d’imposition) iteganyijwe mu ngingo ya 19 y’Itegeko n° 4/2005 ryo ku wa 26/6/2005 rigena imitunganyirize y’isoresha, ko kuba rero iyo nyandiko itarabayeho, nta no gutakamba byagombaga gukorwa, Urukiko rukaba rwaraciriye urubanza ku bintu bitabayeho. [14] Asoza avuga ko KANKWANZI yasabye Urukiko kwifashisha urubanza rwa VANDENEYCKEN Arlette yaregagamo RRA asaba gukurirwaho umusoro, Urukiko rukavuga ko inzitizi yari yatanzwe na RRA nta shingiro ifite kubera ko nta nyandiko isoresha yabayeho, ko nyamara Urukiko ntacyo rwavuze kuri urwo rubanza ntirwabitangira n’impamvu. [15] Me MUGIRE R. Joseph uburanira RRA ashimangira inzitizi yo kuba ikirego cya KANKWANZI Madeleine kitaragombaga kwakirwa ku mpamvu y’uko yarengeje igihe cyo kurega. Asobanura ko yagombaga gutakambira uwo musoro mu minsi mirongo itatu (30) akimara kubona inyandiko imuca umusoro, ko ariko atari ko byagenze kuko we yaregeye Urukiko nyuma y’imyaka irindwi n’amezi menshi, akaba asaba ko hakurikizwa icyemezo cy’Urukiko ku rwego rwa mbere (HCC). [16] Me MUGIRE Joseph avuga ko umucamanza wa mbere yagaragaje ko ku itariki ya 7/01/2005 RRA yamenyesheje KANKWANZI ko agomba kwishyura umusoro nk’umunyamigabane wa sosiyete FIGECO, ku itariki ya 10/1/2005 agasubiza, ku itariki ya 3/02/2005 RRA yongera kumwandikira imwereka amategeko yashingiyeho. Avuga kandi ko ikigaragaza ko yawumenyeshejwe ari uko yemeye kuwishyura mu ibaruwa yandikiye RRA ku itariki ya 3/11/2009 asaba kwishyura mu byiciro umusoro yari yaraciwe, ko iyo ataza kuwishimira, yari gushingira ku ngingo ya 39 y’Itegeko rigena imitunganyirize y’isoresha ryo mu mwaka wa 1997 agatakambira Komiseri Mukuru mu mezi atandatu uhereye igihe yari yamenyesherejweho umusoro, icyemezo cya Komiseri kitamunyura akabona kujya mu Rukiko

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kurega. Avuga ko ibyo KANKWANZI atabikoze, ahubwo yabikoze hashize igihe kinini, ko rero icyo kirego kitagombaga kwakirwa nk’uko n’Urukiko rwaciye urubanza rujuririrwa rwabibonye, kubera ko cyatanzwe gikererewe cyane. [17] Ku birebana no kuba KANKWANZI atarahawe inyandiko igena umusoro (note d’imposition), Me MUGIRE avuga ko kuba nta nyandiko ica umusoro yakorewe KANKWANZI Madeleine ari uko yari yarakorewe FIGECO sarl, ari nayo yaciwe imisoro, akaba nta yindi yashoboraga gukorerwa KANKWANZI Madeleine kuko iyo misoro ayiryozwa hashingiwe ku ngingo za 63 (1), na 65 (2) z’Itegeko ryavuzwe haruguru, kandi akaba yarabimenyeshejwe mu ibaruwa yo ku wa 03/02/2005. [18] Ku birebana n’urubanza rwa VANDENEYCKEN Arlette rwari rwatanzwe ngo rureberweho, Me MUGIRE avuga ko izo manza ntaho zihuriye, ko uwaregaga icyo gihe yaburanaga azanamo ibibazo birebana n’imizi y’urubanza. Uko urukiko rubibona [19] Ingingo ya 39,1° y’Itegeko n° 9/97 ryo ku wa 26/6/1997 rigena imitunganyirize y’isoresha ryavuzwe haruguru, iteganya ko « abasora ndetse n’ababahagarariye bafite uburenganzira busesuye cyangwa bwihariye, bashobora gutakambira Minisitiri ushinzwe imari mu nyandiko binubira umusoro baciwe ». [20] Ingingo ya 43 y’iryo Tegeko, iteganya ko « ibyemezo bya Minisitiri ushinzwe imari cyangwa by’Umuyobozi w’imisoro wabiherewe uburenganzira, bishobora kujuririrwa mu Rukiko rwa Mbere rw’Iremezo. Iyo hashize igihe cy’amezi atatu (3) itakamba ritanzwe nta cyemezo kirafatwa, usoreshwa afite uburenganzira bwo kuregera urwo rukiko». [21] Ingingo ya 44 yo igateganya ko « kugira ngo adatakaza uburenganzira bwo kujuririra Urukiko rwa Mbere rw’Iremezo, nyirubwite agomba kujurira mu gihe cy’amezi atatu uhereye ku munsi yamenyesherejweho icyemezo cyafashwe ku itakamba rye ». [22] Ku birebana n’uru rubanza, n’ubwo ikirego cya KANKWANZI Madeleine ari igisaba ugusubizwa umusoro avuga ko yishyuye bidakwiye, iyo urebye imiburanire ye aho avuga ko RRA yamwishyuje kandi atari umusoreshwa, Urukiko rw’Ikirenga rurasanga ari ukutishimira umusoro ungana na 67.557.106 Frw yamenyeshejwe mu ibaruwa yo ku itariki ya 7/1/2005 ko agomba kwishyurira FIGECO. [23] Hashingiwe ku ngingo ya 39,1° y’Itegeko n° 9/97 ryo ku wa 26/6/1997 ryavuzwe haruguru, Urukiko rw’Ikirenga rurasanga iyo KANKWANZI yinubira uwo musoro, yari gutakambira Minisitiri ushinzwe imari mbere yo kugana inkiko nk’uko biteganywa n’ingingo ya 43 y’iryo tegeko yibukijwe haruguru. [24] Ku birebana n’ibivugwa na Me NKURUNZIZA François Xavier uburanira KANKWANZI Madeleine ko atari gutakambira Komiseri Mukuru nta nyandiko isoresha yabayeho, Urukiko rw’Ikirenga rurasanga Itegeko ryakoreshwaga icyo gihe mu ngingo yaryo ya 39,4° igira iti « kugira ngo itakamba ridata agaciro, iyo ritinze rigomba gukorwa mu mezi atandatu (6) abarwa bahereye ku munsi umusoro watangiweho cyangwa umunsi uwo musoro

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uburanwa wamenyeshejweho nyirubwite », KANKWANZI Madeleine akaba yaramenyeshejwe ko yagombaga kwishyura umusoro wa FIGECO sarl mu ibaruwa yashyikirijwe ku itariki ya 7/01/2005, iyo ngingo rero ikaba nta shingiro ifite. [25] Ku birebana no kuba urubanza VANDENEYCKEN Arlette yaburanyemo na RRA rugomba gufatwaho nk’icyitegererezo mu guca uru rubanza, Urukiko rw’Ikirenga rurasanga izi manza zitandukanye, kubera ko VANDENEYCKEN Arlette yasabaga gukurwaho umusoro atemeraga, mu gihe KANKWANZI we Urukiko rwaciriye urubanza gusa ku nzitizi yari yatanzwe na RRA ko ikirego cye kitagombaga kwakirwa kuko yagitanze akerewe uhereye igihe yari yaboneye inyandiko imumenyesha umusoro agomba kwishyura. [26] Hashingiwe ku bisobanuro byatanzwe haruguru, nk’uko n’Urukiko Rukuru rw’Ubucuruzi rwabibonye, kuba hari imihango iteganywa n’amategeko itarubahirijwe mbere yo kugana inkiko, Urukiko rw’Ikirenga rurasanga ikirego cya KANKWANZI kitaragombaga kwakirwa, bityo ubujurire bwe bukaba nta shingiro bufite. C. Ku birebana n’indishyi RRA isaba mu bujurire bwuririye ku bundi. [27] Mu myanzuro yanditse, uburanira RRA ashingiye ku ngingo ya 167 y’Itegeko n° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, no ku ngingo ya 258 y’Igitabo cya gatatu cy’urwunge rw’amategeko y’imbonezamubano, asaba ko Urukiko rw’Ikirenga rwategeka KANKWANZI Madeleine guha RRA miliyoni imwe (1.000.000) y’amafaranga y’u Rwanda ngo kuko yayishoye mu manza ku maherere, no kuba hari ibyo yatakaje mu rubanza. [28] Me NKURUNZIZA François uburanira KANKWANZI we avuga ko igihe cy’indishyi kitaragera kuko bataragera mu mizi y’urubanza. Uko Urukiko rubibona. [29] Ingingo ya 162, igika cya mbere, y’Itegeko n° 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko « umuntu wese wabaye umuburanyi mu rubanza ku rwego rwa mbere ashobora kurujuririra iyo abifitemo inyungu, keretse iyo amategeko abiteganya ukundi ». [30] Urukiko rw’Ikirenga rurasanga, kuba KANKWANZI Madeleine yarabaye umuburanyi muri uru rubanza mu Rukiko Rukuru rw’Ubucuruzi akarutsindwa, yari afite uburenganzira bwo kurujuririra mu gihe yabonaga ko hari ibyo arunenga, bityo akaba nta mpamvu yo kubitangira indishyi, RRA ikaba itarashoboye kugaragariza Urukiko ko yajuriye agamije kuyishora mu manza gusa. [31] Ku birebana n’amafaranga y’indishyi zo kuba hari ibyo yatakaje mu rubanza, Urukiko rw’Ikirenga rurasanga RRA itarashoboye kurugaragariza ibyo yatakaje, cyane cyane ko yaburaniwe n’abakozi bayo bahembwa buri kwezi. III. ICYEMEZO CY’URUKIKO

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[32] Rwemeje ko ubujurire bwa KANKWANZI Madeleine nta shingiro bufite; [33] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na RRA nta shingiro bufite, [34] Ruvuze ko imikirize y’urubanza RCOM 0250/12/HCC rwaciwe n’urukiko Rukuru rw’ubucuruzi ku wa 21/12/2012 idahindutse, [35] Rutegetse KANKWANZI Madeleine gutanga amagarama y’urubanza angana n'ibihumbi ijana (100.000).