KAYINAMURA vs IKIGO CY’IMISORO N’AMAHORO (RRA)

# KAYINAMURA vs IKIGO CY’IMISORO N’AMAHORO (RRA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-12-13 - Case/document no.: RADAA00017/2024/CA - Collection: Court of Appeal

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KAYINAMURA vs IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RADAA00017/2024/CA (Ngagi, P.J.) 13 Ukuboza 2024] Itegeko rigena ububasha bw’Inkiko – Urukiko rw’Ubujurire – Ubujurire bwa kabiri – agaciro k’ikiburanwa – Iyo hari indishyi zagenwe mu rubanza nizo zigomba gushingirwaho, byaba ngombwa ko hashingirwa ku gaciro k’ikiburanwa hakarebwa agaciro kemejwe n’urukiko nyuma y’impaka z’ababuranyi; haba nta gaciro kagenwe n’inkiko hagashingirwa ku kagenwe n’umuhanga iyo bibaye ngombwa. Incamake y’ikibazo: Uru rubanza rwatangiye Kayinamura arega ikigo cy’imisoro n’amahoro (RRA)mu Rukiko Rwisumbuye rwa Gasabo avuga ko yakoreye RRA mu nshingano zinyuranye akaba yaragiye mu kiruhuko cy’izabukuru hari uburenganzira imugomba nk’umukozi itamuhaye. Avuga ko yishyuza ishimwe rya 12% (Retention bonus) ku musaruro wagezweho kuva 2006 kugera 31/12/2018, inyungu za 9,5% buri mwaka kuri iryo shimwe ku musaruro, amafaranga ya pansiyo y’ubusaza adahabwa kuva yafata ikiruhuko cy’izabukuru kubera kudakorerwa imenyekanisha ry’imisanzu ryuzuye muri RSSB, n’izindi ndishyi zinyuranye. RRA mu kwiregura yavuze ko Kayinamura yaregeye guhabwa amafaranga hamwe n’inyungu ajyanye na Policy ya staff retention scheme yo gufatira 12% ku mafaranga ya bonus igenerwa abakozi ba RRA yagiyeho muri Nyakanga 2018, yaramaze kujya mu kiruhuko cy’izabukuru. Urukiko mu rubanza RAD00008/2022/TGI/GSBO rwemeje ko ikirego cya Kayinamura gifite ishingiro kuri bimwe, ko agomba guhabwa na RRA 2.092.703 Frw nka retention bonus naho imisanzu yatanzwe ituzuye akaba atakiyifitiye uburengenzira. Runayitegeka kumwishyura indishyi zitandukanye. Kayinamura yajuririye Urukiko Rukuru arusaba gusuzuma agaciro k’icyemezo cy’Inama y’Abaminisitiri uburenganzira aregera bushingiyeho, ibirebana n’ibarwa ry’imibare y’amafaranga y’ishimwe ku musaruro (12%) n’inyungu zayo (9,5%) n’aya pansiyo ya buri kwezi, gusuzuma niba harabaye ubuzime ku misanzu yatanzwe muri RSSB kandi niba RRA yategekwa kwandikira RSSB iyimenyesha ibyo yemera ndetse yakosoye mu imenyekanisha misanzu, no gusuzuma niba Urukiko rwarategetse RRA guha Kayinamura Egide amafaranga make k’uyo yiyemerera ko imufitiye. Urukiko mu rubanza RADA00110/2023/HC/KIG rwaciwe ku wa 12/04/2024, Urukiko Rukuru rwemeje ko, ubujurire bwa Kayinamura nta shingiro bufite; ko ubujurire bwuririye ku bundi bwa Rwanda Revenue Authority (RRA) nta shingiro bufite. Kayinamura yajuririye icyo cyemezo urukiko rw’Ubujurire, habanza gusuzumwa inzitizi y’iburabubasha bw’Urukiko ishingiye ku kuba indishyi zagenwe zitageze nibura ku mafaranga miliyoni mirongo irindwi n’eshanu (75.000.000Frw), yatanzwe na RRA. Urukiko mu rubanza RADAA00017/2024/CA rwemeje ko inzitizi ifite ishingiro, rwemeza ko ikirego cya Kayinamura cyitakiriwe kuko kitujuje ibiteganywa n’amategeko. Incamake y’icyemezo: Iyo hari indishyi zagenwe mu rubanza nizo zigomba gushingirwaho, byaba ngombwa ko hashingirwa ku gaciro k’ikiburanwa hakarebwa agaciro kemejwe n’urukiko nyuma y’impaka z’ababuranyi; haba nta gaciro kagenwe n’inkiko hagashingirwa ku kagenwe n’umuhanga iyo bibaye ngombwa. Bityo, kuba umuburanyi yararegeye indishyi zose hamwe zihwanye miliyoni ijana na mirongo icyenda n’eshanu n’ibihumbi ijana na mirongo inane na bitatu na magana abiri na mirongo itanu n’eshanu (195.183.255Frw) nk’uko abivuga, nyuma y’impaka, Urukiko rukamugenera miliyoni ebyiri n’ibihumbi Magana arindwi na

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cumi na bibiri magana arindwi n’atatu (2,712,703Frw), ayo yagenewe n’Urukiko ni yo agomba gushingirwaho hasuzumwa ko ubujurire bwa kabiri buri mu bubasha bw’Urukiko rw’Ubujurire.

Inzitizi ifite ishingiro. Amategeko yashingiweho: Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Ingingo ya 111 Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, Ingingo ya 52, igika cya 2, agace ka 8 Imanza zifashishijwe: Urubanza RCOMAA 00013/2021/SC, haburana Habyarimana Charles na MTN RWANDACELL Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 12/11/2021, igika cya 39 Urubanza RCOMAA 00035/2022/CA haburana Akarere ka Gicumbi na WOORD GROUP Ltd, rwaciwe n’Urukiko rw’Ubujurire ku wa 13/06/2022, Urubanza RCOMAA 00050/2020/CA, haburana Rutabingwa Jean Paul na MINERALS SUPPLY AFRICA Ltd (MISA Ltd)rwaciwe n’Ururukiko rw’Ubujurire ku wa 24/12/2020 mu bika bya 23 na 24, Urubanza RSOCAA 0004/2018/CA,haburana Georges NIHAL BOPEARATCHY na KARONGI TEA FACTORY Ltd, rwaciwe n’Urukiko rw’Ubujurireku wa 09/11/2018, Urubanza RCOMAA 00004/2020/CA, haburana Mabuye Joseph, Nzizera Alexandre, PAJ REAL ESTATE Ltd na WAREHOUSE barega SHANE Martin Dale na Mugiraneza Pascal, rwaciwe n’Urukiko rw’Ubujurire ku wa 11/12/2020, Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku kirego Kayinamura Egide yatanze mu Rukiko Rwisumbuye rwa Gasabo arega RRA avuga ko yabaye umukozi wayo kuva ku itariki ya mbere Mutarama 1998 kugeza ku itariki ya 31 Ukuboza 2018 ari bwo yahagaritse akazi agiye mu kiruhuko cy’izabukuru. Avuga kandi ko yakoreye RRA mu nshingano zinyuranye akaba yaragiye mu kiruhuko cy’izabukuru ari Senior Investigation Officer, ko yarinze ajya mu kiruhuko cy’izabukuru hari uburenganzira imugomba nk’umukozi itamuhaye. Akaba rero arimo kwishyuza uburenganzira bwe yabonye kuva igihe icyemezo cy’Umuyobozi ubifitiye ububasha cyasinyiwe. Asobanura ko ubwo burenganzira ari ishimwe rya 12% (Retention bonus) ku musaruro wagezweho kuva 2006 kugera 31/12/2018, inyungu za 9,5% buri mwaka kuri iryo shimwe ku musaruro, amafaranga ya pansiyo y’ubusaza adahabwa kuva yafata ikiruhuko cy’izabukuru kubera kudakorerwa imenyekanisha ry’imisanzu ryuzuye muri RSSB, ku ishimwe ku musaruro (12% Retention bonus) kimwe n’ishimwe ku musaruro (10% bonus) kuva 2014- 2018 n’izindi ndishyi zinyuranye. [2] RRA mu kwiregura yavuze ko Kayinamura Egide yayikoreye ariko ajya mu kiruhuko cy’izabukuru ku wa 31/12/2018, ko yaregeye urukiko asaba guhabwa amafaranga hamwe n’inyungu ajyanye na Policy ya staff retention scheme yo gufatira 12% ku mafaranga ya bonus igenerwa abakozi ba RRA yagiyeho muri Nyakanga 2018, ijyaho igamije gufasha abakozi ba RRA kwizigamira no gutuma bagira ubushake bwo kuguma gukorera ikigo (retention), ndetse bakongera umusaruro w’akazi bakora (productivity).

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[3] Mu rubanza RAD00008/2022/TGI/GSBO rwaciwe ku wa 26/06/2023, Urukiko Rwisumbuye rwa Gasabo rwemeje ko ikirego rwashyikirijwe na Kayinamura Egide gifite ishingiro kuri bimwe, ko Kayinamura Egide agomba guhabwa na RRA 2.092.703 Frw nka retention bonus naho imisanzu yatanzwe ituzuye akaba atakiyifitiye uburengenzira nk’uko byasobanuwe mu rubanza. Rutegeka RRA guha Kayinamura Egide 600,000 Frw akubiyemo igihembo cya Avoka n’ikurikiranarubanza, bakanamusubiza 20,000 Frw yatanzeho ingwate y’amagarama arega. [4] Kayinamura Egide yajuririye Urukiko Rukuru arusaba gusuzuma agaciro k’icyemezo cy’Inama y’Abaminisitiri uburenganzira aregera bushingiyeho, ibirebana n’ibarwa ry’imibare y’amafaranga y’ishimwe ku musaruro (12%) n’inyungu zayo (9,5%) n’aya pansiyo ya buri kwezi, gusuzuma niba harabaye ubuzime ku misanzu yatanzwe muri RSSB kandi niba RRA yategekwa kwandikira RSSB iyimenyesha ibyo yemera ndetse yakosoye mu imenyekanisha misanzu, no gusuzuma niba Urukiko rwarategetse RRA guha Kayinamura Egide amafaranga make k’uyo yiyemerera ko imufitiye. [5] Mu rubanza RADA 00110/2023/HC/KIG rwaciwe ku wa 12/04/2024, Urukiko Rukuru rwemeje ko: Ubujurire bwa Kayinamura Egide nta shingiro bufite; Ubujurire bwuririye ku bundi bwa Rwanda Revenue Authority (RRA) nta shingiro bufite; Imikirize y’urubanza rwajuririwe idahindutse; Amafaranga yatanzweho ingwate y’amagarama ahwanye n’ibyakozwe mu rubanza. [6] Kayinamura Egide yajuririye uru Rukiko, ubujurire bwe bwandikwa kuri RADAA00017/2024/CA. Urubanza rwaburanishijwe mu ruhawe ku wa 04/12/2024, Kayinamura Egide yunganiwe na Me Karake Canisius, naho RRA ihagarariwe na Me Twahirwa Jean Baptiste afatanyije na Me Musabyimana Berthe, haburanishwa inzitizi y’iburabubasha bw’uru Rukiko ishingiye ku kuba indishyi zagenwe zitageze nibura ku mafaranga miliyoni mirongo irindwi n’eshanu (75.000.000Frw). II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba ubujurire bwatanzwe na KAYINAMURA Egide buri mu bubasha bw’ Urukiko rw’Ubujurire [7] Abahagarariye RRA bashingiye ku ngingo ya 52, igika cya 2, agace ka 8, y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko “Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: 8o zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000 Frw) cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw)”, bavuga ko ubujurire bwa Kayinamura Egide butagomba kwakirwa, kuko nta ndishyi zihwanye na 75,000,000Frw zagenwe mu rubanza rujuririrwa. [8] Basobanura ko ku rwego rwa mbere, mu gika cya 14 cy’icyemezo cy’Urukiko Rwisumbuye rwa Gasabo, urwo Rukiko rwageneye Kayinamura Egide “retention bonus” ya 12% ingana na (2,092,703Frw), akaba ari nayo RRA yemeraga kumwishyura, ko ku rwego rw’ubujurire, Urukiko Rukuru narwo mu gika cya 53 cy’icyemezo cyarwo, rwemeje ko imikirize y’urubanza rwajurirwe idahindutse; bivuze mu yandi magambo ko ibyemejwe ku rwego rubanza ko Kayinamura Egide ahabwa na RRA “retention bonus” ya 12% ingana na 2.092.703Frw ari byo byagumyeho. Bityo bakaba basanga ibi bisobanura neza ko ubu bujurire butari mu bubasha bw’uru Rukiko kuko indishyi Kayinamura Egide yagenewe zitageze kuri miliyoni mirongo irindwi n’eshanu (75,000,000Frw).

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[9] Kayinamura Egide n’umwunganira bavuga ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na RRA nta shingiro ifite kuko, nk’uko biteganywa n’ingingo ya 3 y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ububasha bw’urukiko busuzumirwa mu cyaregewe, kandi ko icyaregewe kuva mu ntangiriro ari amafaranga y’ishimwe ku musaruro wagezweho kuva 2006 kugera ku wa 31/12/2018 angana na miliyoni ijana na mirongo icyenda n’eshanu n’ibihumbi ijana na mirongo inane na bitatu na magana abiri na mirongo itanu n’eshanu (195.183.255Frw) n’inyungu zibariwemo, bakaba basanga ububasha bw’Urukiko budasuzumirwa mu cyemezo cyafashwe n’urukiko nk’uko bivugwa na RRA, ahubwo bugomba gushingira ku gaciro k’ikiburanwa, ko kandi ibyo babishingira ku ngingo ya 3 n’iya 52 z’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko zivuga ku gaciro k’ikiburanwa. [10] Basobanura ko agaciro k’ikiburanwa kangana na 195.183.255Frw yaregeye kuva mu rwego rwa mbere, nk’uko kagaragara mu gika cya 4 cy’urubanza RADA 00110/2023/HC/KIG rujuririrwa, karuta kure miliyoni mirongo irindwi n’eshanu (75.000.000 Frw) ziteganywa n’Itegeko. Kandi ko mu gika cya 30 cy’urubanza RADA00110/2023/HC/KIG Urukiko Rukuru rwavuze ko nta kibazo kigaragara mu ibarwa ry’ibyaregewe, ko ahubwo aho Kayinamura Egide anyuranya na RRA ari ku birebana n’igihe ayo mafaranga atangirira kubarwa. Bityo ko ubujurire bwa Kayinamura Egide bukwiye kwakirwa bugasuzumwa hashingiwe ku biteganywa n’ingingo ya 52, y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko. UKO URUKIKO RUBIBONA [11] Impaka kuri iyi nzitizi zishingiye ku kumenya igishingirwaho mu kwemeza ko ubujurire bwa kabiri buri cyangwa butari mu bubasha bw’Urukiko rw’Ubujurire hagati y’indishyi zasabwe n’umuburanyi mu mwanzuro utanga ikirego n’indishyi zagenywe n’Urukiko mu rubanza rujuririrwa. [12] Ingingo ya 52, igika cya 2, agace ka 8, y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ibikurikira: “Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: 8° zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw) cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw)”. [13] Mu rubanza RCOMAA00013/2021/CA rwaciwe ku wa 12/11/2021, Habyarimana Charles yaburanye na MTN RWANDACELL Ltd n’abandi, uru Rukiko rwasobanuye ko mu ngingo ya 52, igika cya kabiri, agace ka 8º, yavuzwe haruguru, havugwamo ko Urukiko rw’Ubujurire ruburanisha ubujurire bwa kabiri bw’imanza zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000 Frw), bikaba byumvikana neza ko icyo itegeko rivuga ari indishyi zatanzwe n’Urukiko, ko atari indishyi zasabwe n’umuburanyi igihe yatangaga ikirego cyangwa se mu miburanire ye imbere y’Urukiko nk’uko Me Bundogo Innocent uburanira Habyarimana Charles wajuriye ashaka kubyumvikanisha1. [14] Mu rubanza RCOMAA00035/2022/CA rwaciwe ku wa 13/06/2022, haburana Akarere ka Gicumbi na WOORD GROUP Ltd, uru Rukiko rwasobanuye ko icyo ingingo ya 52,y’Itegeko N°30/2018 ivuga, nk’uko byagiye binagarukwaho mu manza zitandukanye zaciwe n’uru Rukiko2, ari uko iyo hari indishyi

1 Reba igika cya 39. 2 Ni ko byemejwe mu rubanza Nº RCOMAA 00050/2020/CA rwaciwe ku wa 24/12/2020 mu bika bya 23 na 24, haburana RUTABINGWA Jean Paul na MINERALS SUPPLY AFRICA Ltd (MISA Ltd)2. Uyu murongo ni nawo Urukiko rw’Ubujurire rwakomeje gukurikiza mu manza zitandukanye zirimo urubanza Nº RSOCAA 0004/2018/CA rwaciwe ku wa 09/11/2018, haburana Georges NIHAL BOPEARATCHY na KARONGI TEA FACTORY Ltd, no mu rubanza Nº

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zagenwe mu rubanza ari zo zigomba gushingirwaho, naho byaba ngombwa ko hashingirwa ku gaciro k’ikiburanwa hakarebwa agaciro kemejwe n’urukiko nyuma y’impaka z’ababuranyi; haba nta gaciro kagenwe n’inkiko hagashingirwa ku kagenwe n’umuhanga iyo bibaye ngombwa. Rusobanura ko mu yandi magambo, ku bijyanye n’iyakirwa ry’ubujurire bwa kabiri, Umushingamategeko atashatse ko hashingirwa ku gaciro umuburanyi yigeneye ubwe, ahubwo iyo hari indishyi zagenwe n’Urukiko ari zo zishingirwaho hasuzumwa niba ubujurire bwa kabiri bwa kwakirwa. [15] Ku bijyanye n’uru rubanza, Kayinamura Egide yaregeye Urukiko Rwisumbuye rwa Gasabo arusaba gutegeka umukoresha we ari we RRA kumwishyura amafaranga y’ishimwe ku musaruro (12%) n’inyungu zayo (9,5%), amafaranga abura kuri pansiyo ye ya buri kwezi angana na 302,417 Frw. Urwo Rukiko rwategetse RRA guha Kayinamura Egide miliyoni ebyiri n’ibihumbi mirongo icyenda na bibiri magana arindwi n’atatu (2,092,703Frw) nka retention bonus, ibihumbi magana atandatu (600,000 Frw) y’igihembo cya Avoka n’ikurikiranarubanza, n’ibihumbi makumyabiri (20,000 Frw) yatanzeho ingwate y’amagarama arega. Mu bujurire, Urukiko Rukuru rwemeje ko imikirize y’urubanza rwajuririwe idahindutse, bivuze ko ibyategetswe n’Urukiko Rwisumbuye rwa Gasabo ari byo byagumyeho. Bityo indishyi zagenwe mu rubanza rujuririrwa zingana na 2,092,703Frw + 600,000Frw + 20,000 Frw = Miliyoni ebyari n’ibihumbi Magana arindwi na cumi na bibiri magana arindwi n’atatu (2,712,703 Frw). [16] Urukiko rurasanga, kuba Kayinamura Egide yaba yararegeye indishyi zose hamwe zihwanye miliyoni ijana na mirongo icyenda n’eshanu n’ibihumbi ijana na mirongo inane na bitatu na magana abiri na mirongo itanu n’eshanu (195.183.255Frw) nk’uko abivuga, nyuma y’impaka, Urukiko rukamugenera miliyoni ebyiri n’ibihumbi Magana arindwi na cumi na bibiri magana arindwi n’atatu (2,712,703Frw), ayo yagenewe n’Urukiko ni yo agomba gushingirwaho hasuzumwa ko ubujurire bwa KAYINAMURA Egide buri mu bubasha bw’Urukiko rw’Ubujurire nk’uko byasobanuwe mu gika cya 14 n’icya 15 by’uru rubanza, aho kuba ayasabwe na Kayinamura Egide ku rwego rwa mbere nk’uko we n’umwunganira bashaka kubyumvikanisha. Bityo ibyo bavuga ko hagomba gushingirwa ku gaciro k’ikiburanwa gahwanye na miliyoni ijana na mirongo icyenda n’eshanu n’ibihumbi ijana na mirongo inane na bitatu na magana abiri na mirongo itanu n’eshanu (195.183.255Frw) baregeye nta shingiro bifite. [17] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ubujurire bwa Kayinamura Egide butakiriwe, kuko butari mu basha bw’Urukiko rw’Ubujurire kuko RRA yategetswe kumwishyura miliyoni ebyiri n’ibihumbi magana arindwi na cumi na bibiri magana arindwi n’atatu (2,712,703Frw); izo ndishyi zagenwe n’Urukiko zikaba zitagera kuri miliyoni mirongo irindwi n’eshanu (75.000.000Frw) ziteganywa mu ngingo ya 52, igika cya 2, agace ka 8º, y’Itegeko N° 30/2018 ryavuzwe haruguru. 2.Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [18] Abahagarariye RRA basaba Urukiko rw’Ubujurire kuzabagenera miliyoni eshatu (3.000.000Frw) akubiyemo amafaranga y’igihembo cya Avoka n’ibyatanzwe ku rubanza kuva urubanza rwatangira kugeza kuri uru rwego, hashingiwe 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. Basobanura ko ibyo gusaba amafaranga y’igihembo cya Avoka babishingira ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCOMAA0021/15/CS rwaciwe ku wa 03/11/2017. [19] Kayinamura Egide n’umwunganira bavuga ko amafaranga RRA isaba ntayo ikwiye guhabwa, kuko ari yo yabaye nyirabayazana w'ikibazo, aho ku rwego rubanza yatsinzwe urubanza igategekwa kwishyura igihembo cya Avoka n'ikurikiranarubanza hashingiwe ku biteganywa n’ingingo ya 111 y’Itegeko Nº22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. Kandi ko mu rubanza RADA00110/2023/HC/KIG rujuririrwa

RCOMAA 00004/2020/CA rwaciwe ku wa 11/12/2020, hajuriyemo MABUYE Joseph, NZIZERA Alexandre, PAJ REAL ESTATE Ltd na WAREHOUSE barega SHANE Martin Dale na MUGIRANEZA Pascal.

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nabwo yatanze ubujurire bwuririye ku bundi izisaba nabwo ntizihabwe ishingiro, kubera ko itashoboraga kugenerwa indishyi zishingiye ku ngingo imaze kuvugwa haruguru, nk’uko bigaragara mu gika cya 50 cy’urwo rubanza, aho Urukiko rukuru rwabifasheho icyemezo maze rukagira ruti: ʺUrukiko rurasanga nta mafaranga y’ikurikiranarubanza n’igihembo cya Avoka Kayinamura Egide yategekwa guha RRA kubera ko na yo yemera ko hari ibyo yamugombaga kandi yamuhaye nyuma y’urubanza, bityo ntabwo yayireze ku maherere". UKO URUKIKO RUBIBONA [20] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [21] Urukiko rurasanga, kuba Kayinamura Egide yarajuriye byaratumye RRA ikurikirana uru rubanza inashaka Avoka wo kuyiburanira. Hashingiwe rero ku ngingo ya 111 yibukijwe haruguru, birumvikana ko amafaranga y’ibyagiye ku rubanza RRA isaba afite ishingiro, ariko ayo isaba ni menshi harebwe ko urubanza rugarukiye ku nzitizi y’iburabubasha bw’uru Rukiko; bityo mu bushishozi bwarwo rukaba rubageneye amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000Frw) y’ikurikiranarubanza, kuri uru rwego, agomba gutangwa na Kayinamura Egide. III. ICYEMEZO CY’URUKIKO [22] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na Rwanda Revenue Authority ifite ishingiro. [23] Rwemeje ko ubujurire bwa Kayinamura Egide butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [24] Rutegetse Kayinamura Egide kwishyura Rwanda Revenue Authority amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000Frw) y’ikurikiranarubanza, kuri uru rwego. [25] Ruvuze ko ingwate y‘amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.