12KANSANGIRE V. Ikigo cy’Igihugu cy’Imisoro n’Amahoro

# 12KANSANGIRE V. Ikigo cy’Igihugu cy’Imisoro n’Amahoro

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2010-04-20 - Case/document no.: RCOM A 0013/09/CS - Collection: Supreme Court

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KANSANGIRE V. Ikigo cy’Igihugu cy’Imisoro n’Amahoro [Rwanda URUKIKO RW’IKIRENGA – 2010SC – RCOM A 0013/09/CS ( Rugege, P.J., Mutashya na Munyangeri , J.)20Mata2010] Amategeko y’imisoro– Imitunganyirize y’isoresha–Igenzura ry’imisoro ritunguranye– Umusoro ku nyungu– Umusoro w’inyongeragaciro– Niba Gusabwa kwishyura umusoro ukomoka kunyemezabuguzi yatanzwe ku wa 28/12/2003, kugira ngo wishyurwe ku musoro wa 2004 mu gihe nta handi bigaragara ko watanzwe, nabyo bikagaragazwa aruko habaye igenzura,bitafatwa nko gusoreshwa inshuro irenze imwe ku kintu kimwe, cyangwa ngo bigaragare nk’aho ari uguhunga gutanga umusoro– Niba Ibyinjira bibarwa, ari ibirebana n’ibikorwa byose byongera umutungo mu mwaka w’akazi– –Itegeko n°8/97 ryo ku wa 26/6/1997 rishyiraho amategeko agenga imisoro itaziguye ku nyungu zinyuranye no kubihembo ryakoreshwaga muri 2003, Ingingo ya 8. Amategeko y’ubucuruzi– Niba igikorwa cyo kwiyandikisha mu basoreshwa gitandukanye n’igikorwa cyo kuba umucuruzi– Mu gihe umucuruzi yandikiye Ikigo cy’Igihugu cy’Imisoro n’Amahoro akimenyesha yuko ahagaritse imirimo y’ubucuruzi byafatwa nk’umusoreshwa wandikira umusoresha kugirango avanwe mu bagomba gusoreshwa– umucuruzi ushaka kwiyandukuza muri rejisitiri y’ubucuruzi– abacuruzi ni abakora ibikorwa itegeko ryita ko ari iby’abacuruzi– Kunanirwa kugaragaza yuko ibicuruzwa byaguzwe ku muntu utari umucuruzi kuko adakora imirimo y’ubucuruzi cyangwa umuntu utanditse muri rejisitiri.Ahubwo hakagaragazwa yuko Uwajuriye yaguze ibiciruzwa kumuntu utari umusoreshwa–Itegeko ryo ku wa 2 Kanama 1913 rigenga abacuruzi n’ibimenyetso by’inshingano z’abacuruzi ryakoreshwaga muri 2005, Ingingo ya 1,n’iya 2 –Itegeko N°36/91 ryo ku wa 5 Kanama 1991 rigenga rejisitiri y’ubucuruzi, Ingingo ya 3 niya 15. Incamake y’ikibazo: Uwajuriye yakorewe Igenzura ry’imisoro ritunguranye ry’imyaka ya 2004 na

2005maze

rigena

yuko

agomba

gutanga

umusoro

ungana

na 123.360.020FRW,niyabyishimiye ajuririra icyo cyemezo kwa komiseri Mukuru,nawe ategeka ko uwo umusoro ugabanuka kuva kuri 123.360.020FRW kugera kuri 112.728.676FRW nabyo niyabyishira maze ajuririra Komisiyo y’Ubujurire nayo yemeza yuko yishyura umusoro ungana na 118.181.877FRW aho kuba 112.728.676FRW nabyo niyabyishimiye, ajurira mu Rukiko Rwisumbuye rwa Nyarugenge asaba : 1) gukurirwaho umusoro ungana na 104.508.847FRW uhwanye n’umusoro kunyungu w’imyaka 2004 na 2005, n’umusoro kunyongeragaciro w’umwaka wa 2005. 2) ibigenda kurubanza bingana na 3.000.000FRW habariwemo n’igihembo cy’avoka”. Nyuma haje gusohoka ku ya 16/12/2007 itegeko ngenga N°59/2009 rigena imiterere, imikorere, n’ububasha by’inkiko z’ubucuruzi, urubanza rwoherezwa mu Rukiko Rukuru rw’Ubucuruzi ngo ruruburanishe kuko arirwo rino tegeko riha ububasha. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza ruvuga ko Komisiyo y’Ubujurire yarengereye, yiha ububasha butari mu nshingano zayo. Kubirebana n’inyemezabuguzi N°086/03 yo ku wa 28/12/2003, Urukiko rwavuze ko kuba Uwajuriye yarasabwe kwishyura imisoro muri 2004 igendanye n’iyo nyemezabuguzi nta kosa kuko atigeze ayishyura muri 2003, kandi nta n’ubuzime bwigeze bubaho, naho kubirebana n’inyemezabuguzi yatanzwe na magasin/shop

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KURANGURA, Urukiko rwavuze ko kuba yaratanzwe nyuma yuko uwayitanze yari yarandikiye Rwanda Revenue Authority ayimenyesha ko ahagaritse imirimo y’ubucuruzi bitatuma idahabwa agaciro kuko Rwanda Revenue Authority itigeze imenyesha abantu ko yamenyeshejwe ihagarikwa ry’ubucurizi bwa Magasin Kurangura. Impande zombi ntabwo zishimiye ino mikirize, maze zitanga ubujurire mu Rukiko rw’ikirenga Kugira ngo hamenyekane niba (i) Uwarezwe ashobora gushingira ku nyemezabuguzi yatanzwe muri 2003 mu gusoresha umusoro wa 2004.(ii) Umusoreshwa yaryozwa kuba yaraguze agahabwa inyemezabuguzi n’umucuruzi wari waramenyesheje Uregwa ko ahagaritse ubucuruzi nyamara bitagaragara ko uwo musoreshwa yamenyeshejwe. Incamake y’icyemezo : 1. Ibyinjira bibarwa, ni ibirebana n’ibikorwa byose byongera umutungo mu mwaka w’akazi, bishobora kuba ari ibijyanye n’amafaranga yakiriwe, cyangwa se umwenda udasubirwaho ukomoka ku bicuruzwa byatanzwe cyangwa umurimo wakozwe.cyakora ibicuruzwa byacurujwe bigomba gusoreshwa umwaka byacururijwemo. Gusabwa kwishyura umusoro ukomoka kunyemezabuguzi yatanzwe ku wa 28/12/2003, kugira ngo wishyurwe ku musoro wa 2004 mu gihe nta handi bigaragara ko watanzwe, nabyo bikagaragazwa aruko habaye igenzura, ntabwo byafatwa nko gusoreshwa inshuro irenze imwe ku kintu kimwe, cyangwa ngo bigaragare nk’aho ari uguhunga gutanga umusoro. 2. Kuba umucuruzi yariyandikishije mu bagomba gusoreshwa, bitandukanye no kuba yanditse mu bacuruzi ni nkuko igikorwa cyo kwiyandikisha mu basoreshwa gitandukanye n’igikorwa cyo kuba umucuruzi.byongeyeho mu gihe umucuruzi yandikiye Ikigo cy’Igihugu cy’Imisoro n’Amahoro akimenyesha yuko ahagaritse imirimo y’ubucuruzi byafatwa nk’umusoreshwa wandikira umusoresha kugirango avanwe mu bagomba gusoreshwa,ariko ntabwo yafatwa nk’umucuruzi ushaka kwiyandukuza muri rejisitiri y’ubucuruzi. Ikindi nuko “ abacuruzi ni abakora ibikorwa itegeko ryita ko ari iby’abacuruzi”. Niba Uwajuriye yaraguze ibicuruzwa muri Magasin “KURANGURA”, bifatwa nk’aho uwagurishije yakoraga ibikorwa by’ubucuruzi nk’uko bikubiye mu ngingo ya 2 y’Itegeko ryo ku wa 2 Kanama 1913 rigenga abacuruzi n’ibimenyetso by’inshingano z’abacuruzi. Kutagaragaza ko Uwajuriye yaguze ibicuruzwa ku muntu utari umucuruzi kuko adakora imirimo y’ubucuruzi cyangwa umuntu utanditse muri rejisitiri.Ahubwo hakagaragazwa yuko Uwajuriye yaguze ibiciruzwa kumuntu utari umusoreshwa unatanga inyemezabuguzi nibisobanura yuko iyo nyemezabuguzi itakwemerwa cyangwa ko uwabiguze yabiryozwa. Ubujurire nta shingiro bufite; Urubanza rwajuririwe ntiruhindutse; Amagarama y’Urubanza aherereye k’uwajuriye wa mbere no ku isanduku ya Leta. Amategeko yashingiweho: Itegeko n°8/97 ryo ku wa 26/6/1997 rishyiraho amategeko agenga imisoro itaziguye ku nyungu zinyuranye no kubihembo ryakoreshwaga muri 2003, Ingingo ya 8; Itegeko ryo ku wa 2 Kanama 1913 rigenga abacuruzi n’ibimenyetso by’inshingano z’abacuruzi ryakoreshwaga muri 2005, Ingingo ya 1,n’iya 2;

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Itegeko N°36/91 ryo ku wa 5 Kanama 1991 rigenga rejisitiri y’ubucuruzi, Ingingo ya 3 niya 15. Nta Imanza zashingiweho: Imikirize I. IMITERERE Y’URUBANZA MURI MAKE [1] Mu mwaka wa 2007, Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro (Rwanda Revenue Authority) cyakoreye igenzura ry’imisoro ritunguranye ry’imyaka ya 2004 na 2005 umucuruzi witwa KANSANGIRE Joy. Icyo kigo cyemeje ko Kansangire Joy atanga umusoro ungana na 123.360.020FRW. Kansangire Joy ntabwo yishimiye umusoro wagenwe nyuma y’igenzura, maze ku wa 04/09/2007 ajuririra Komiseri Mukuru wa Rwanda Revenue Authority, nawe afata icyemezo cy’uko umusoro Kansangire Joy yatswe uva kuri 123.360.020FRW ukagera kuri 112.728.676FRW. [2] Amaze kubona igisubizo kubujurire yari yashyikirije Komiseri Mukuru w’Ikigo cy’Igihugu gishinzwe kwinjiza imisoro n’amahoro, Kansangire Joy ntabwo yakishimiye, maze akijuririra tariki ya 27/11/2007 muri Komisiyo y’Ubujurire. Tariki ya 28/01/2008 nibwo Komisiyo y’Ubujurire yafashe umwanzuro kuri icyo kibazo, ivuga ko Kansangire Joy agomba kwishyura umusoro ungana na 118.181.877FRW aho kuba 112.728.676FRW. Icyemezo cya Komisiyo y’Ubujurire nacyo ntabwo cyamunyuze, tariki ya 27/02/2008 atanga ikirego mu Rukiko Rwisumbuye rwa Nyarugenge, arega Ikigo cy’Igihugu Gishinzwe Kwinjiza Imisoro n’Amahoro. Icyo kirego cyari giteye gutya “ 1) gukuraho umusoro ungana na 104.508.847FRW uhwanye n’umusoro kunyungu w’imyaka 2004 na 2005, n’umusoro kunyongeragaciro w’umwaka wa 2005. 2) ibigenda kurubanza bingana na 3.000.000FRW habariwemo n’igihembo cy’avoka”. Nyuma y’aho itegeko ngenga N°59/2009 ryo ku wa 16/12/2007 rigena imiterere, imikorere, n’ububasha by’inkiko z’ubucuruzi risohokeye mu igazeti ya Leta, urubanza rwoherejwe mu Rukiko Rukuru rw’Ubucuruzi ngo ruruburanishe kuko arirwo rubifitiye ububasha nk’uko byagenwe n’iri tegeko. [3] Tariki ya 22/01/2009, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza ruvuga ko Komisiyo y’Ubujurire yarengereye, yiha ububasha, ko mu nshingano zayo guca umusoro bitarimo. Kubirebana n’inyemezabuguzi (Facture/invoice) N°086/03 yo ku wa 28/12/2003, Urukiko rwavuze ko kuba Kansangire Joy yarasabwe kwishyura imisoro muri 2004 igendanye n’iyo nyemezabuguzi nta kosa kuko atigeze ayishyura muri 2003, kandi nta n’ubuzime bwigeze bubaho (prescription), naho kubirebana n’inyemezabuguzi yatanzwe na magasin/shop KURANGURA, Urukiko rwavuze ko kuba yaratanzwe nyuma yuko uwayitanze yari yarandikiye Rwanda Revenue Authority ayimenyesha ko ahagaritse imirimo y’ubucuruzi bitatuma idahabwa agaciro kuko Rwanda Revenue Authority itigeze imenyesha abantu (public announcement) ko yamenyeshejwe ihagarikwa ry’ubucurizi bwa Magasin Kurangura. [4] Impande zombi ntabwo zishimiye imikirize y’urubanza, maze ku wa 20/02/2009 Kansangire Joy atanga ubujurire mu Rukiko rw’Ikirenga, naho Rwanda Revenue Authority ijurira ku wa 23/02/2009, urubanza rukorerwa ibanzirizasuzuma n’umucamanza wabishinzwe, yemeza ko ubujurire bwatanzwe na KANSANGIRE Joy n’ubwatanzwe na Rwanda Revenue

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Authority bwaje mu buryo n’inzira bikurikije amategeko, bityo bukaba bugomba kwakirwa bugasuzumwa. Yanategetse ko dosiye ishyikirizwa Perezida w’Urukiko rw’Ikirenga kugirango agene itariki y’iburanisha ry’urubanza. [5] Perezida w’Urukiko rw’Ikirenga yashyizeho itegeko rigena umunsi w’iburanisha wo ku wa 18/03/2010. Uwo munsi wamenyeshejwe ababuranyi. Kuri uwo munsi , urubanza rwaburanishirijwe mu ruhame Kansangire Joy ahagarariwe na Me Hategeka Placide, naho Rwanda Revenue Authority ihagarariwe na Me Murangwa Hadija. II. IBIBAZO BIGOMBA GUSUZUMWA MURI URU RUBANZA [6] Ibibazo bigomba gusuzumwa muri uru rubanza ni ibi bikurikira: Ese Urukiko Rukuru rw’Ubucuruzi rwarakosheje rwemeza ko: 1. Rwanda Revenue Authority yashoboraga gushingira ku nyemezabuguzi yatanzwe muri 2003 mu gusoresha umusoro wa 2004? 2. Umusoreshwa ataryozwa kuba yaraguze agahabwa inyemezabuguzi n’umucuruzi wari waramenyesheje Rwanda Revenue Authority ko ahagaritse ubucuruzi nyamara bitagaragara ko uwo musoreshwa yamenyeshejwe? III. IMIBURANIRE Y’ABABURANYI [7] Ku kibazo kirebana n’inyemezabuguzi yatanzwe muri 2003 igashingirwaho mu gusoresha umusoro wa 2004, Me Hategeka Placide uburanira Kansangire Joy yahawe ijambo avuga ko ubujurire bw’uwo ahagarariye bushingiye ku mpamvu imwe. Iyo mpamvu ikaba ari uko Rwanda Revenue Authority yasoresheje Kansangire Joy produits/products zo mu mwaka wa 2003 kandi binyuranije n’ingingo ya 8 y’itegeko n°8/97 ryo ku wa 26/06/1997 rigenga umusoro kunyungu. Yongeyeho ko gusoresha mu mwaka utariwo bituma n’ibaruramari ridatungana kuko umusoro uba wasoreshejwe mu mwaka utariwo, yanzura avuga ko facture yatanzwe muri 2003 idashobora gusoreshwa mu mwaka wa 2004. [8] Kuri iki kibazo, uhagarariye Rwanda Revenue Authority ariwe Me Murangwa Hadija yavuze ko iyo facture ivugwa, Kansangire Joy atigeze ayigaragaza mu gihe cyo gusoresha umusoro wa 2003, ahubwo ikaba yaragaragaye barimo kugenzura imisoro yagombaga gutangwa mu mwaka wa 2004. Kubwa Me Hadija Murangwa, kuba iyo facture itarige igaragazwa na Kansangire Joy, nyuma yakorerwa igenzura muri 2004 akaba aribwo igaragara, nayo igashyirwa mu bigomba gusoreshwa ntabwo byakwitwa ikosa. [9] Ku kibazo cya kabiri kirebana n’ubujurire bwatanzwe na Rwanda Revenue Authority, Me Murangwa Hadija yavuze ko Rwanda Revenue Authority nayo yajuriye ku mpamvu yuko Urukiko Rukuru rw’Ubucuruzi rwemeje yuko inyemezabuguzi yatanzwe na Magasin “KURANGURA”, ihabwa agaciro mugusoresha Kansangire bakaba bayinenga kuba yaratanzwe n’umucuruzi wari warandikiye Rwanda Revenue Authority ayimenyesha ko ahagaritse imirimo y’ubucuruzi, nyuma yo kumenyesha Rwanda Revenue Authority iryo hagarikwa ry’imirimo y’ubucuruzi, nibwo Kansangire Joy yerekanye inyemezabuguzi yatanzwe n’iryo duka. Yashoje

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avuga ko Urukiko Rukuru rw’Ubucuruzi rutagombaga kwemera iyo nyemezabuguzi kuko yari yaratanzwe n’umuntu wahagaritse imirimo y’ubucuruzi. [10] Kuri iyi mpamvu y’ubujurire, Me Hategeka Placide waburaniye Kansangire Joy yavuze ko kuba magasin “KURANGURA” yarandikiye Rwanda Revenue Authority imenyesha ko ihagaritse gucuruza nyamara igakomeza ikabikora bitaryozwa abagiye kugurayo ibintu bitandukanye, yakomeje avuga ko Rwanda Revenue Authority itabasha kwerekana niba Kansangire Joy yaragiye kugura ibintu muri magasin “KURANGURA” azi neza ko yahagaritse imirimo y’ubucuruzi. [11] Urukiko rwabajije Me Murangwa Hadija ukuntu abantu bamenya abacuruzi baretse imirimo yo gucuruza asubiza ko, urangura agomba kumenya ko uwo aranguriye ari umucuruzi wanditse mu basoreshwa. Abajijwe igikorwa mu gihe umucuruzi yavuze ko ahagaritse imirimo y’ubucuruzi ariko agakomeza agacuruza akanatanga inyemezabuguzi, Me Murangwa Hadija yashubije ko izo nyemezabuguzi zifatwa nk’aho ari impimbano yongeraho ko kubirebana na Kansangire Joy atariko byagenze kuko magasin “KURANGURA” itari igicuruza. Yashoje avuga ko igihe umuntu yandikiye Rwanda Revenue Authority ayimenyesha ko ahagaritse imirimo y’ubucuruzi, hakurikiraho kumukorera igenzura (audit), ko iyo birangiye nta rindi genzura akorerwa. [12] Me Hategeka Placide uburanira Kansangire Joy yavuze ko Rwanda Revenue Authority itabasha kugaragaza niba Kansangire Joy yaba yaramenye ko “KURANGURA” yayandikiye iyimenyesha ko itagicuruza, yongeyeho ko iyo facture Rwanda Revenue Authority itayita impimbano. Yashoje asaba ko umwanzuro wafatiwe iki kibazo n’Urukiko Rukuru rw’Ubucuruzi wagumaho. [13] Iburanisha ry’urubanza ryarasojwe, ababuranyi bamenyeshwa ko ruzasomwa kuwa 20/04/2010, nyuma Urukiko ruruca mu buryo bukurikira. IV. ISESENGURA RY’IBIBAZO N’UKO URUKIKO RUBIBONA A. Isesengura ry’ikibazo cya mbere kigaragara mu bujurire bwatanzwe na KANSANGIRE Joy [14] Kansangire Joy ajurira avuga ko Urukiko Rukuru rw’Ubucuruzi rwakoze ikosa ryo kwemeza ko inyemezabuguzi yatanzwe ku wa 28/12/2003 ikoreshwa mu isoreshwa nta nteguza ry’umusoro wa 2004. Ingingo ya 8 y’Itegeko n°8/97 ryo ku wa 26/6/1997 rishyiraho amategeko agenga imisoro itaziguye ku nyungu zinyuranye no kubihembo ryakoreshwaga muri 2003, yateganyaga ko ibyinjira bibarwa ari ibirebana n’ibikorwa byose byongera umutungo wa sosiyete mu mwaka w’akazi, byaba ibijyana n’amafaranga yakiriwe, cyangwa se umwenda udasubirwaho ukomoka ku bicuruzwa byatanzwe cyangwa umurimo wakozwe. Iyo usesenguye iyi ngingo, usanga iyo habaga hagurishijwe ibicuruzwa, umwaka byagurishirijweho niwo byagombaga gusoreshwamo, Itegeko ubwaryo rivuga neza ko ibyinjiza ari ibikorwa byongera umutungo bigaragazwa n’amafaranga yakiriwe kuri icyo gikorwa cyangwa se ibicuruzwa bikaba byatanzwe ku mwenda. Muri uru rubanza Kansangire Joy yatanze ibicuruzwa ku wa 28/12/2003 ntiyahita yishyurwa, umusoro wari kubarirwa kuw’umwaka wa 2003 kuko muri iyi ngingo

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havugwamo ko ibikorwa byongera umutungo bishobora no kugaragazwa n’ibicuruzwa byatanzwe ku mwenda. [15] Inshingano yo gutanga umusoro ukomoka kuri iyo nyemezabuguzi yari ifitwe mbere na mbere na Kansangire Joy, cyane cyane mu gihe cy’imenyekanisha ry’umusoro wa 2003 (declaration). Nyuma y’aho agenzuriwe byagaragaye ko amafaranga ari kuri iyo nyemezabuguzi yayakiriye muri 2004, ayo mafaranga yinjije nayo yararebwe mu gihe cyo kumuca umusoro wa 2004. Kuba rero uwo musoro yarawatswe muri 2004 kandi yaragombaga kuwishyura muri 2003 ntabwo ari ikosa rya Rwanda Revenue Authority cyane cyane ko iyi ngingo ya 8 y’itegeko N°8/97 ryo ku wa 26/6/1997 kimwe mubyo igamije ni ukugirango hatabaho gusoreshwa inshuro irenze imwe ku kintu kimwe (double taxation), ikindi nuko ikumira abashaka kurigisa imisoro (tax evasion). Kuba rero Kansangire Joy yarasabwe kwishyura umusoro ukomoka kunyemezabuguzi yatanzwe ku wa 28/12/2003, agasabwa kuwishyura ku musoro wa 2004 kuko ntahandi yigeze awutanga, kandi bikaba byaragaragaye aho agenzuriwe, ntabwo bibangamiye iyi ngingo ya 8 yavuzwe kuko bidafatwa nko kumusoresha inshuro irenze imwe ku kintu kimwe, cyangwa ngo bigaragare nk’aho ari uguhunga gutanga umusoro. Kubw’ibyo, Urukiko rw’Ikirenga rurasanga icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi kuri iyi ngingo kitagomba guhinduka. B. Isesengura ry’ikibazo kigaragara mu bujurire bwatanzwe na Rwanda Revenue Authority ku nyemezabuguzi yatanzwe na magasin KURANGURA nyuma y’uko imenyesheje Rwanda Revenue Authority ko ihagaritse imirimo y’ibucuruzi [16] Rwanda Revenue Authority yajuriye ivuga ko inyemezabuguzi n°0141/04/k yatanzwe kuwa 21/12/2004 n’umusoreshwa witwa “KURANGURA” itashingirwaho mu gusoresha Kansangire Joy kuko uwo musoreshwa yandikiye Rwanda Revenue Authority ibaruwa n° 010/IT/2003 ku wa 4/5/2003 ayimenyesha ko ahagaritse imirimo y’ubucuruzi. Mu gutanga iyi ngingo y’ubujurire, Rwanda Revenue Authority ishingira gusa ku ibaruwa yandikiwe n’umusoreshwa amenyesha ko ahagaritse imirimo y’ubucuruzi. Kuba umucuruzi yariyandikishije mu bagomba gusoreshwa bikaba bitandukanye no kuba yanditse mu bacuruzi. [17] Ikindi kigaragaza ko igikorwa cyo kwiyandikisha mu basoreshwa gitandukanye n’igikorwa cyo kuba umucuruzi, ni ibyateganywaga n’ingingo ya 1 y’Itegeko ryo ku wa 2 Kanama 1913 rigenga abacuruzi n’ibimenyetso by’inshingano z’abacuruzi ryakoreshwaga muri 2005 igihe Magasin KURANGURA yatangaga inyemezabuguzi, iyo ngingo ivuga iti “ abacuruzi ni abakora ibikorwa itegeko ryita ko ari iby’abacuruzi”. Niba Kansangire Joy yaraguze ibicuruzwa muri Magasin “KURANGURA”, bifatwa nk’aho uwagurishije yakoraga ibikorwa by’ubucuruzi nk’uko bikubiye mu ngingo ya 2 y’Itegeko ryavuzwe muri iki gika. [18] Mu mwaka wa 2005, abashakaga gukora umwuga w’ubucuruzi, bagombaga kubanza kwiyandikisha muri rejisitiri y’ubucuruzi nk’uko byateganywaga n’ingingo ya 3 y’Itegeko N°36/91 ryo ku wa 5 Kanama 1991 rigenga rejisitiri y’ubucuruzi. Niyo umucuruzi yabaga ahagaritse imirimo y’ubucuruzi yagombaga kwiyandukuza muri rejisitiri y’ubucuruzi nk’uko bikubiye mu ngingo ya 15 y’Itegeko rivugwa muri iki gika. Kubirebana n’uru rubanza, ntabwo Rwanda Revenue Authority yigeze igaragariza Urukiko ko Kansangire Joy yaguze ibicuruzwa ku muntu utari umucuruzi kuko adakora imirimo y’ubucuruzi cyangwa umuntu utanditse muri rejisitiri y’ubucuruzi. Ahubwo Rwanda Revenue Authority igaragaza ko Kansangire Joy yaguze ibiciruzwa kumuntu utari umusoreshwa. Niba umucuruzi runaka yandikiye Rwanda Revenue

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Authority ayimenyesha ko ahagaritse imirimo y’ubucuruzi byafatwa ko yanditse nk’umusoreshwa wandikira umusoresha kugirango avanwe mu bagomba gusoreshwa, ariko ntabwo yafatwa nk’umucuruzi ushaka kwiyandukuza muri rejisitiri y’ubucuruzi. [19] Nyuma yo kwandikirwa imenyeshwa ko “KURANGURA” yahagaritse imirimo y’ubucuruzi, ntabwo Rwanda Revenue Authority yigeze ibimenyesha ku mugaragaro ko nayo yamenyeshejwe ko KURANGURA yahagaritse imirimo y’ubucuruzi, kuburyo na Kansangire Joy yari kubimenya, bityo ntabe yagira icyo agura muri magasin KURANGURA. Kubera iyi mpamvu ndetse n’izindi zagaragajwe mu bika bitatu bibanziriza iki, ubujurire bwa Rwanda Revenue Authority nta shingiro bufite bityo umwanzuro wafashwe n’Urukiko Rukuru kuri iki kibazo ukaba ugumyeho. V. ICYEMEZO CY’URUKIKO [20] Urukiko rw’Ikirenga rwemeye kwakira ubujurire rwashyikirijwe na Kansangire Joy rubusuzumye rusanga nta shingiro bufite. [21] Urukiko rw’Ikirenga rwemeye kwakira ubujurire rwashyikirijwe na Rwanda Revenue Authority rubusuzumye rusanga nta shingiro bufite. [22] Rwemeje ko imikirize y’urubanza Rcom 0320/08/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 22/01/2009 igumyeho mu ngingo zayo zose. [23] Rutegetse Kansangire Joy kwishyura ½ cy’amagarama angana na 13.900FRW, ni ukuvuga 6950FRW, ikindi ½ kigaherera ku isanduku ya Leta.