KIGALI SUPER STAR LTD v. RWANDA REVENUE AUTHORITY / RRA

KIGALI SUPER STAR LTD v. RWANDA REVENUE AUTHORITY / RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-11-22 - Case/document no.: RCOMAA 00014/2022/CA - Collection: Court of Appeal

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KIGALI SUPER STAR LTD v. RWANDA REVENUE AUTHORITY / RRA [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00014/2022/CA (Kamere, P.J.) 22 Ugushyingo 2024] Amategeko agenga ububasha bw’Inkiko – Ububasha bw’Urukiko rw’Ubujurire – Gutsindwa mu Nkiko zombi hashingiwe ku mpamvu zimwe – Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (ni ukuvuga raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe ku rwego rubanza ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe. Incamake y’ikibazo: Rwanda Revenue Authority (RRA) yakoreye igenzura Kigali Super Star Ltd ku misoro irimo umusoro ku nyungu (CIT), umusoro ku nyongeragaciro (VAT), umusoro ku bihembo ndetse n’umusoro ufatirwa (WHT), isanga Kigali Super Star Ltd irimo umusoro ungana na 125.727.325 Frw, itawishimiye iwujurira kwa Komiseri, yemeza ko uwo igomba kwishyura ungana na 95.356.881 Frw. Kigali Super Star Ltd itanga ikirego mu Rukiko rw’Ubucuruzi ivuga ko yaciwe umusoro mwinshi bityo iwiye kuwuvanirwaho kuko yawuciwe mu buryo bunyuranyije n’amategeko. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko ikirego cya Kigali Super Star Ltd nta shingiro gifite, ijuririra mu Rukiko Rukuru rw’Ubucuruzi, urwo Rukiko na rwo rwemeza ko ubujurire

bwe nta shingiro bufite rwemeza ko imikirize y’urubanza rwajuririwe idahindutse. Kigali Super Star Ltd yajuririye mu Rukiko rw’Ubujurire, mbere yo kwiregura ku ngingo z’ubujurire za Kigali Super Star Ltd, RRA itanga inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, ishingiye ku kuba uwajuriye yaratsinzwe mu Nkiko zombi hashingiwe ku mpamvu zimwe. Kigali Super Star Ltd yireguye kuri iyi nzitizi ivuga ko itatsinzwe mu Nkiko zombi hashingiwe ku mpamvu zimwe, kuko izo Nkiko zitabashije kubona mu buryo bumwe busa ibibazo byasuzumwe. Incamake y’icyemezo: Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (ni ukuvuga raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe ku rwego rubanza ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe. Inzitizi y’iburabubasha ifite ishingiro. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, Ingingo ya 52, igika cya 3.

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Imanza zifashishijwe: RC/INJUST/RCOM 00002/2020/SC; Road Solution Pavements Product vs Mailco Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 25/09/2020. RS/INJUST/RCOM 00003/2020/SC; SANLAM Assurance Générales Plc Vs University of Rwanda rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020 RCOMAA 00012/2022/CA; BUFCOFFEE Ltd vs TEUSCHER INVEST Ltd, yahindutse KIVUBELT COFFEE Ltd (igika cya 17). RCOMAA 00042/2023/CA; RODAS IMPORTER AND DISTRIBUTOR Ltd na GASANGWA Jean Baptiste n’abandi RCOMAA 0048/16/CS; RRA vs SODAR Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017

Urubanza I. IMITERERE Y’URUBANZA: [1] RWANDA REVENUE AUTHORITY, (RRA) yakoreye igenzura KIGALI SUPER STAR, Ltd ku musoro ku nyungu (CIT), umusoro ku nyongeragaciro (VAT), umusoro ku bihembo, ndetse n’umusoro ufatirwa (WHT 15%) ku myaka ya 2015 na 2016, maze iyica umusoro ungana na 125.727.325 Frw, ntiyawishimira iwujuririra kwa Komiseri Mukuru, maze uyu yemeza ko ubujurire bwayo bufite ishingiro ku ngingo imwe gusa, bityo yemeza ko ku musoro yari yaciwe yishyura gusa ungana na 95.356.881 Frw. [2] KIGALI SUPER STAR Ltd ntiyishimiye icyo cyemezo cya Komiseri Mukuru, ngo kuko yubahirije ibiteganywa n’amategeko, bituma irega RWANDA REVENUE AUTHORITY, (RRA) mu Rukiko rw’Ubucuruzi, ivuga ko yayiciye umusoro ku nyungu z’amasosiyete (CIT) n’umusoro ku nyongeragaciro (TVA) wa 95.356.881 Frw, ku mpamvu z’uko ngo mu gihe cy’uwo musoro hari ibyacurujwe bitamenyekanishijwe bingana na 12.557.903 Frw, kandi yaragaragaje ko ikinyuranyo kiri hagati y’ibyacurujwe bigaragazwa na raporo ya EBM n’ibyamenyekanishijwe ari 8.056.455 Frw, ko agaciro k’inyemezabuguzi zaranguriweho ibicuruzwa mu mahanga, yasanze muri gasutamo yakagenderaho ikayica umusoro ku nyungu w’imbere mu gihugu, kandi ko itemeranya na yo ko ibyatunze umwuga byishyuwe mu mahanga, bifite ibimenyetso bitakwemerwa ngo kuko bitagaragara mu bitabo by’ibaruramari. Ko ibindi nka byo byishyuwe imbere mu gihugu byemewe kandi bitari mu bitabo

by’ibaruramari, ndetse ko ibyatunze umwuga bijyanye n’agaciro gatakara mu gihe cyo guhindura amafaranga mu yandi (exchange loss), RWANDA REVENUE AUTHORITY, (RRA) yabyanze kandi byaragaragarijwe ibimenyetso kuva igenzura ryatangira. Bityo ko isaba kuvanirwaho uwo musoro kuko waciwe mu buryo bunyuranije n’amategeko. [3] Ku wa 02/12/2020 Urukiko rw’Ubucuruzi rwakijije urubanza RCOM 01041/2020/TC maze rwemeza ibi bikurikira : a) Ko ikirego cya Kigali Super Star Ltd nta shingiro gifite ; b) Ko Kigali Super Star Ltd itabasha kugaragaza ukuri kw’ibyo iregera, ko nta gihindutse ku cyemezo cya Komiseri Mukuru ;

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c) Ko Kigali Super Star Ltd yishyura RWANDA REVENUE AUTHORITY, (RRA) indishyi ku ngano igenwe mu bushishozi bw’Urukiko, ko izo yo isaba itazihabwa ; d) Ko RWANDA REVENUE AUTHORITY, (RRA) yishyura Kigali Super Star Ltd amafaranga ibihumbi magana atanu (500.000 Frw) y’ibyagiye kuri urwo rubanza ; e) Ko Kigali Super Star Ltd idasubizwa amafaranga ibihumbi makumyabiri (20.000Frw) y’ingwate y’amagarama yatanze irega. [4] KIGALI SUPER STAR, Ltd ntiyishimiye iyo mikirize y’urubanza, iyijuririra mu Rukiko Rukuru rw’Ubucuruzi, irusaba ibi bikurikira : a) Kongera gusuzuma niba ibyacurujwe bitamenyekanishijwe mu mezi ya Nzeri, Ugushyingo n’Ukuboza mu mwaka wa 2015 ari 12.557.903 Frw, cyangwa 8.056.455 Frw ; b) Gusuzuma niba mu kubara dépenses z’agaciro k’ibyaranguwe mu mahanga hagomba kugenderwa kuri factures zanzwe na RRA, cyangwa kuri valeurs en douane zagenwe na RRA zigaragara kuri DMCs ; c) Gusuzuma niba dépenses zishyuwe mu mahanga, zifite ibimenyetso, zikwiye kwemerwa ; d) Gusuzuma niba dépenses zijyanye n’agaciro gatakara mu gihe cyo guhindura amafaranga mu yandi (exchange loss), gakwiye kwemerwa. Isoza isaba indishyi zitandukanye. [5] RWANDA REVENUE AUTHORITY, (RRA) yireguye kuri izi mpamvu z’ubujurire za KIGALI SUPER STAR Ltd ivuga ko nta shingiro zifite, kubera impamvu zikurikira : a) Kuba yarasoresheje ikinyuranyo cyagaragaye nyuma yo kugereranya igicuruzo kigaragara muri EBM

n’ikijyanye na Declaration, ariko iyi ikaba itashoboye kubivuguruza ; b) Kuba mu kubara agaciro k’ibyaranguwe, abagenzuzi barashingiye ku nyemezabuguzi KIGALI SUPER STAR Ltd yaranguriyeho ibicuruzwa, ndetse yanagaragaje mu bitabo bye muri General Ledger muri account yitwa purchases (ibyaranguwe), kandi ko igenzura ryamwemereye imisoro yose yishyuye kuri Gasutamo hashingiwe kuri izo DMCs, bityo ikaba nta gihombo yagize kuko yemerewe real cost yishyuwe ; c) Kuba amafaranga ivuga ko ajyanye n’ibyasohowe byishyuwe hanze y’igihugu RRA itarabonye aho yasohokeye, nta kindi cyari kwemeza kubyemeza uretse ibitabo by’ibaruramari, nk’uko biteganywa n’ingingo ya ngingo ya 29 y’Itegeko No 026/2019 ryo ku wa 18/009/2019 rigena uburyo bw’isoresha, ariko mu bitabo byayo nta na hamwe yabigaragaje. Ko uretse n’ibyo kandi, ingingo ya 21.3º y’Itegeko Nº16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro1. Kandi KIGALI SUPER STAR Ltd ikaba yari ifite inshingano zo gutunga ibitabo by’ibaruramari nk’uko byateganywaga n’ingingo 13 y’Itegeko Nº 25/2005 ryo ku wa 04/12/2005 rigena

1 Iyo ngingo ya 21 iteganya ibi bikurikira: “Mu ibarwa ry’inyungu ku bikorwa by’ubucuruzi, ibikurwamo bigomba kuba byujuje ibi bikurikira: …. 3ºbiganisha ku igabanuka ry’ibigize umutungo bwite.”

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imitunganyirize y’Isoresha ryakurikizwaga muri icyo gihe, ko bigomba kubikwa mu gihe cy’imyaka icumi (10) ibarwa uhereye ku wa mbere Mutarama ukurikira umwaka w’isoresha byakozwemo, kandi mu gihe abagenzuzi bakoraga igenzura iyo myaka ikaba itari yagashize ntaho yari guhera ivuga ko itakibifite ; d) Kuba kugira ngo RRA ibashe kumenya ko habayeho exchange loss, KIGALI SUPER STAR Ltd yaragombaga gufata factures yahawe n’aba suppliers bayo ikazihuza n’amatariki ubwishyu bwakozwemo, ikagenda igaragaza taux ifaranga ry’irinyamahanga ryari rifite mu gihe cyo kugura, ikanagaragaza taux ryari rifite mu gihe cyo kwishyura, bityo bikagaragara koko ko hari igihombo yagize, ariko ikaba itarabigaragarije abagenzuzi ndetse na Komiseri Mukuru, bityo n’iyo yabigaragaza kuri urwo rwego bitakwemerwa mu gihe itabigaragarije abagenzuzi cyangwa ngo ibe yaragaragaje impamvu itabitanze, nk’uko biteganywa n’ingingo ya 43 y’Itegeko Nº026/2019 ryo ku wa 18/009/2019 rigena uburyo bw’isoresha2,ndetse n’Itegeko ryaribanjirije ari ko ryabiteganyaga.

[6] Naho ku birebana n’indishyi KIGALI SUPER STAR Ltd isaba, RRA izireguraho ivuga ko ntazo yahabwa, ngo kuko ari yo yishoye mu manza zidafite aho zishingiye, kandi ko uretse n’ibyo itanagaragaza aho izishingira, cyane ko ari n’umurengera. Ko ahubwo kuba yarayishoye mu manza zidafite ishingiro, ari yo ikwiye gutegekwa kuziyiha nk’uko yazisabye, zo kuva urubanza rwatangira kugeza kuri urwo rwego. Isaba ko indishyi zingana n’amafaranga ibihumbi magana atanu (500.000Frw) z’ibyagenze ku rubanza yategetswe kwishyura ku rwego rubanza, kandi rwari rumaze kwemeza ko itsinze byakosorwa. [7] Mu rubanza RCOMA 00005/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 05/11/2021 rwemeje ibi bikurikira : a. Ko ubujurire bwatanzwe na KIGALI SUPER STAR Ltd nta shingiro bufite; b. Ko ubujurire bwa RWANDA REVENUE AUTHORITY bwuririye ku bwa

KIGALI SUPER STAR Ltd bufite ishingiro ; c. Ko imikirize y’urubanza RCOM 01041/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 02/12/2020 rwajuririwe, ihindutse gusa ku kuba ari KIGALI SUPER STAR Ltd igomba guha RWANDA REVENUE AUTHORITY amafaranga y’ibyagiye mu rubanza ; d. Ko KIGALI SUPER STAR Ltd iha RWANDA REVENUE AUTHORITY 500.000 Frw y’ibyagiye mu rubanza ku rwego rwa mbere, n’andi 500.000 Frw yo mu bujurire, yose hamwe akaba 1.000.000 Frw. [8] Ku wa 04/12/2021 KIGALI SUPER STAR Ltd yajuririye urubanza

RCOMA 00005/2021/HCC mu Rukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00014/2022/CA, ku mpamvu zikurikira :

2 Iyo ngingo ya 43 iteganya ibi bikurikira: “Umusoreshwa ntiyemererwa gutanga, ku rwego urwo ari rwo rwose rw’ubujurire, indi nyandiko atagaragaje mu gihe cy’igenzura, uretse igihe agaragaje ko atatanze iyo nyandiko kubera impamvu yumvikana”.

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a. Kumenya niba kuba Kigali Super Star yarakiriye inyandiko ikosora umusoro ifite imigereka, bivuze ko yabonye Audit Working Paper Rwanda Revenue Authority/RRA ishingiraho, kandi itagaragara mu migereka yari iyiherekeje ; b. Kumenya niba Urukiko rwaremeje ihame ry'uko agaciro k'ibyaranguwe mu mahanga kemerwa nka dépenses ari ako kuri DMCs kagenwe na RRA, aho kuba ako factures zanzwe na RRA, haba hakenewe ikimenyetso cy'icyo yagendeyeho, icyaburanwaga ari iryo hame gusa. c. Kumenya niba mu gihe Kigali Super Star Ltd igaragaza uko yishyuye dépenses mu mahanga zijyanye no kugeza mu Rwanda ibicuruzwa yaranguyeyo, ari yo ikwiye gusubirinyuma ikanabigenzura ; d. Kumenya niba Kigali Super Star Ltd yaragendeye kuri factures yahawe n’abo iranguraho ndetse n’uko ibipimo byari bihagaze mu gihe cyo kwishyura, bikanahuzwa n’ifaranga ry’u Rwanda mu gihe cyo gukora imenyekanisha, byari bihagije kugaragaza exchange loss ; e. Kumenya ishingiro ry’indishyi Kigali Super Star Ltd yategetswe kwishyura RRA ; [9] RWANDA REVENUE AUTHORITY/RRA mbere yo kwiregura kuri izi ngingo z’ubujurire za Kigali Super Star Ltd, itanga inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, ishingiye ku kuba yaratsinzwe hashingiwe ku mpamvu zimwe mu Nkiko zombi zabanje. [10] Iburanisha ry’urubanza ryashyizwe ku wa 04/11/2024, ruburanishwa KIGALI SUPER STAR Ltd ihagararariwe na Me Nsengiyumva Abel, naho RWANDA REVENUE AUTHORITY ihagarariwe na Me Twahirwa Jean Baptiste, hasuzumwe inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe n’ibigenda ku rubanza mu gihe rurangiriye aho, Urukiko rutangaza ko ruzabifatira icyemezo ku wa 22/11/2024, akaba ari wo munsi rusomeweho.

II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA: Gusuzuma niba ubujurire bwa Kigali Super Star Ltd butari mu bubasha bw’Urukiko rw’Ubujurire hashingiwe ku gutsindwa k’uwajuriye ku mpamvu zimwe mu nkiko zombi zabanje [11] Me Nsengiyumva Abel uhagarariye Kigali Super Star Ltd yashingiye ku ngingo ya 52, igika cya 2, agace ka 8º y’itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko3, bityo agasanga ubujurire bwa kabiri bwa Kigali Super Star Ltd buri mu bubasha bw'Urukiko rw'Ubujurire, kuko imisoro iburanwa ari na yo yagiweho impaka mu rubanza RCOMA 00005/2021/HCC rujuririrwa ingana na 95.356.881 Frw. [12] Me Twahirwa Jean Baptiste uhagarariye Rwanda Revenue Authority /RRA ashingiye ku ngingo ya 52 y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko, yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ashingiye ku kuba KIGALI SUPER STAR Ltd yaratsinzwe hashingiwe ku mpamvu zimwe mu Nkiko zombi zabanje, ku ngingo nyamukuru

3 Iyo ngingo ya 52, igika cya 2 iteganya ibi bikurikira: “Urukiko rw’Ubujurire rufite ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru rw`Ubucuruzi…… iyo izo manza”: -(8°) zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu (75.000.000 Frw) cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka.

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zigize urubanza ari zo irebana no kumenya ingano y’igicuruzo kitamenyekanishijwe ku mezi ya Nzeri, Ugushyingo n’Ukuboza 2015, irebana no kumenya niba ibyatunze umwuga byishyuwe mu mahanga bitemewe ngo kuko bitagaragara mu bitabo by’ibaruramari, n’irebana na Depenses zijyanye n’agaciro gatakara mu gihe cyo guhindura amafaranga mu yandi (exchange loss); bityo agasaba ko ubujurire bwayo butakirwa. [13] Me Twahirwa Jean Baptiste asobanura ko ku ngingo irebana no kumenya ingano y’igicuruzo kitamenyekanishijwe ku mezi ya Nzeri, Ugushyingo n’Ukuboza 2015, KIGALI SUPER STAR Ltd yatsinzwe ku mpamvu zimwe mu Nkiko zombi zabanje, aho muri izo Nkiko yareze RRA ivuga ko ku mezi ya Nzeri, Ugushyingo n’Ukuboza 2015, iki kigo cyagaragaje igicuruzo kitamenyekanishijwe ku musoro wa TVA kingana na 12.557.903 Frw, mu gihe yo isanga igicuruzo kitamenyekanishijwe kuri iyo periode ari 8.056.455 Frw, igasaba ko byakosorwa, nk’uko bigaragara mu gika cya 6 cy’urubanza RCOM 01041/2020/TC, Urukiko rw’Ubucuruzi rukaba rwaremeje ko ikinyuranyo cya 12.557.903 Frw RRA yakibonye ishingiye kuri fagitire zijyanye n’ibyacurujwe zigaragara muri EBM ya KIGALI SUPER STAR Ltd zifite agaciro ka 406.104.500 Frw, ariko KIGALI SUPER STAR Ltd yo ikaba yari yaramenyekanishije gusa igicuruzo kingana na 393.546.597 Frw, maze hakagaragara ikinyuranyo kingana na 12.557.903 Frw, kandi ko KIGALI SUPER STAR Ltd yagaragarijwe icyo

kinyuranyo ariko ntibashe kukivuguruza, maze rukemeza ko ikirego cyayo nta shingiro gifite kuri iyo ngingo. [14] Avuga ko ibimaze kuvugwa haruguru byagarutsweho mu bujurire bwa mbere aho mu gika cya 11 cy’urubanza RCOMA 00005/2021/HCC, Urukiko Rukuru rw’Ubucuruzi na rwo rwasanze Rwanda Revenue Authority (RRA) yaragaragarije KIGALI SUPER STAR Ltd ikinyuranyo kingana na 12.557.903 Frw kitamenyekanishijwe kuri TVA, ariko ntibashe kukivuguruza, kandi ko icyo kinyuranyo cyagaragaye nyuma y’uko RRA igereranyije igicuruzo kigaragara muri EBM n’icyo yamenyekanishije muri declaration, maze rukemeza ko kuri iyo ngingo ikirego nta shingiro gifite. [15] Uburanira RRA asobanura ko ku ngingo irebana no kumenya niba ibyatunze umwuga byishyuwe mu mahanga bitemewe ngo kuko bitagaragara mu bitabo by’ibaruramari, KIGALI SUPER STAR Ltd yavugaga ko RRA yayangiye ibyatuze umwuga (dépenses) bijyanye n’amafaranga yishyuye kuri services zitandukanye yahawe mu ngendo zo kuvana ibicuruzwa mu mahanga no kubigeza mu Rwanda nka commission charges, storage, ubwishingizi, … bityo ko itemera impamvu yashingiyeho iyangira izo dépenses, maze mu gika cya 12 cy’urubanza RCOM 01041/2020/TC, Urukiko rw’Ubucuruzi rwemeza ko izo depenses KIGALI SUPER STAR Ltd idakwiye kuzemererwa, kuko mu bitabo bye by’ibaruramari itagaragaza niba koko izo dépenses zarabayeho. [16] Avuga ko ibimaze kuvugwa haruguru byagarutsweho mu

bujurire bwa mbere aho mu gika cya 26 cy’urubanza RCOMA 00005/2021/HCC n’Urukiko Rukuru rw’Ubucuruzi rwasanze KIGALI SUPER STAR Ltd idakwiye kwemererwa izo dépenses, kuko mu bitabo byayo by’ibaruramari itagaragaza niba koko izo dépenses zarabayeho. Bityo ko iyi ngingo idakwiye kwakirwa ngo isuzumwe kubera ko KIGALI SUPER STAR Ltd yayitsinzweho hashingiwe ku mpamvu zimwe mu Nkiko zombi zabanje. [17] Uburanira RRA avuga kandi ko ku ngingo irebana na Depenses zijyanye n’agaciro gatakara mu gihe cyo guhindura amafaranga mu yandi (exchange loss), ku nzego zombi Kigali Super Star

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Ltd yasabaga kwemererwa dépenses zijyanye no gutakaza agaciro kw’ifaranga (exchange loss), maze mu gika cya 15 cy’urubanza RCOM 01041/2020/TC Urukiko rw’Ubucuruzi rugasanga iyi depense itayemererwa kubera ko itashoboye kugaragaza ibimenyetso byerekana ko uko gutakaza agaciro kw’ifaranga (exchange loss) kwabayeho koko. [18] Avuga ko ibimaze kuvugwa haruguru byagarutsweho mu bujurire bwa mbere aho mu gika cya 31 cy’urubanza RCOMA 00005/2021/HCC Urukiko Rukuru rw’Ubucuruzi narwo rwemeje ko ubujurire bwa KIGALI SUPER STAR Ltd nta shingiro bufite, rushingiye ku kuba itarabashije kugaragaza ibimenyetso by’uko koko exchange loss yabayeho. [19] Me Nsengiyumva Abel uhagarariye Kigali Super Star Ltd mu kwiregura kuri iyi nzitizi, avuga ko nta shingiro ifite, ngo kuko ku birebana n’ingingo irebana no kumenya ingano y‘ibyacurujwe bitamenyekanishijwe mu mezi ya Nzeri, Ugushyingo n’Ukuboza mu mwaka wa 2015, mu gika cya 6 cy’urubanza RCOM 01041/2020/TC Urukiko rw’Ubucuruzi rwasanze mu gihe igenzura ryakozwe rigasanga fagitires za IMB zingana na 406.104.500 Frw, kandi Kigali Super Star Ltd yaramenyekanishijwe izifite agaciro kangana na 393.546.597 Frw, bikaba byumvikana ko harimo 12.557.903 Frw y’ikinyuranyo, aho kuba ibyo isobanura idafite aho ibishingira, kandi yaramenyeshejwe fagitires zasuzumwe, bityo ibyo isaba kuri iyi ngingo itagaragaza ukuri kwabyo. [20] Me Nsengiyumva Abel avuga ko

ari na ko Urukiko Rukuru rw’Ubucuruzi rwabibonye mu gika cya 11 cy’urubanza RCOMA 00005/2021/HCC, aho mu gusesengura iyi ngingo rwashingiye ku kuba byagaragaye nta gushidikanya ko KIGALI SUPER STAR Ltd yakiriye “Rectification note” yakorewe na Rwanda Revenue Authority (RRA) hamwe n’imigereka yayo, ngo kuko iyo migereka yavuzwemo ariko yo ntigaragaze ko itayibonye, hakaba harimo n’iyiswe “Audit working paper”, aho Rwanda Revenue Authority (RRA) yayigaragazaga uko yabonye ikinyuranyo cyagaragaye nyuma yo kugereranya igicuruzo kigaragara muri EBM n’ikijyanye na Declaration, rushingiye kuba mu bujurire bwayo itaravuguruza ibyo RRA yayigaragarije. [21] Me Nsengiyumva Abel avuga kandi ko kuri iyi ngingo impamvu zashingiweho zitandukanye, ngo kuko mu rubanza RCOM 01041/2020/TC Urukiko rw’Ubucuruzi rwavuze ko factures zashingiweho mu guca umusoro zasuzumwe na RRA zikamenyeshwa KIGALI SUPER STAR Ltd nk’umusoreshwa, ikibazo cyariho muri urwo Rukiko kikaba cyari icya factures, naho mu rubanza RCOMA 00005/2021/HCC Kigali Super Star ikaba yaratsinzwe hashingiwe ku kuba Urukiko rwarasanze RRA yarayigaragarije inkomoko y’ikinyuranyo cyasoreshejwe. [22] Ku birebana n’ingingo ijyanye no kumenya niba agaciro k’inyemezabuguzi zaranguriweho ibicuruzwa mu mahanga RRA yanze muri gasutamo yakagenderaho ica umusoro ku nyungu w’imbere mu gihugu, asobanura ko mu gika cya 9 cy’urubanza RCOM 01041/2020/TC

Urukiko rw’Ubucuruzi rwasanze Kigali Super Star Ltd yaremerewe kuvanamo imisoro yose yishyuye kuri za gasutamo, ariko kubera ko inyandiko z’ibimenyetso by’ubucuruzi bwayo zigaragaza amafaranga ya fagitire yaranguriyeho, bituma nyuma yo gukuramo depenses zose, ni ukuvuga ibyatunze umwuga harimo n’imisoro, hasigara inyungu ihereye ku kiranguzo yishyuye kandi kigenderwaho mu nyandiko zayo z‘ubucuruzi, mu gihe nta gihombo biyiteza ahubwo bishyira mu kuri urwunguko nyarwo, ntacyo byaba biyibangamiyeho. Ngo naho mu gika cya 17 cy’urubanza RCOMA 00005/2021/HCC Urukiko Rukuru rw’Ubucuruzi rugasanga, mu gihe nta kimenyetso rugaragarijwe cy’uko KIGALI SUPER STAR Ltd yaciwe imisoro y’iyo myaka, kuri dépenses

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z’agaciro k’ibyaranguwe mu mahanga hagenderewe kuri factures zanzwe na RRA, aho kugenderwa kuri valeurs en douane iyi yagennye, bityo iyi mpamvu y’ubujurire ya KIGALI SUPER STAR Ltd ikaba idafite ishingiro. [23] Asobanura ko kuri iyi ngingo itandukaniro rigaragarira ku kuba Urukiko rw’Ubucuruzi rwaremeje ko mu kubara umusoro ku nyungu hagomba kugenderwa kuri factures, ngo kuko nta gihombo biteza KIGALI SUPER STAR Ltd, naho mu bujurire, Urukiko Rukuru rw’Ubucuruzi rugasanga KIGALI SUPER STAR Ltd yaratsinzwe hashingiwe ku kuba itararugaragarije ko mu kuyica umusoro ku nyungu hashingiwe kuri factures. Ko ku rwego rwa mbere Urukiko rwashyigikiye ibyo RRA yakoze, ariko ku rwego rwa kabiri Urukiko rugasa n’urwemeza ko KIGALI SUPER STAR Ltd ibeshyera RRA ngo yayiciye umusoro hashingiwe kuri factures. [24] Ku ngingo irebana no kumenya niba ibyatunze umwuga byishyuwe mu mahanga bifite ibimenyetso bitakwemerwa ngo kuko bitagaragara mu bitabo by’ibaruramari, kandi ibindi nka byo byishyuwe imbere mu gihugu byaremewe kandi nabyo bitari mu bitabo by’ibaruramari, Me Nsengiyumva Abel asobanura ko mu gika cya 12 cy’urubanza RCOM 01041/2020/TC Urukiko rw’Ubucuruzi rwavuze ko rusanga KIGALI SUPER STAR LTD td irega ari yo ifite inshingano yo kugaragaza ukuri kw’ibyo iburana, igihe cyose itagaragaje ibimenyetso bya depenses zakorewe hanze mu bitabo byayo by’ibaruramari izo depenses ivuga

zitaragabanyije umutungo, ko RRA itagira inshingano yo kuba ari yo ishakisha uko kuri kutagaragarijwe ibimenyetso, cyane ko KIGALI SUPER STAR Ltd irega uhereye ku gishoro cyayo, itegetswe kubika ibitabo by’ibaruramari, bityo ibyo ivuga ko byagabanyije umutungo itarabashije kubigaragariza ibimenyetso byaherwaho hemezwa ibyo isaba. [25] Ngo naho mu gika cya 26 cy’urubanza RCOMA 00005/2021/HCC Urukiko Rukuru rw’Ubucuruzi mu isesengura rwakoze, rwasanze koko “dépenses” zishyuwe mu mahanga (n’ahandi hose) na KIGALI SUPER STAR Ltd, zifite ibimenyetso zikwiye kwemerwa, ariko iyi itumvikana na RRA ku bimenyetso itanga. Kandi ibimenyetso bivugwa aha, bigomba kurebwa mu mategeko yavuzwe haruguru, bikaba ari ibimenyetso bigaragara mu ibaruramari ry’umucuruzi byerekana (uko bisanzwe) “traçabilité” y’izo dépenses mu ibaruramari, ariko KIGALI SUPER STAR Ltd iterekana ibimenyetso by’ibaruramari cyangwa bya “crosschecking” yikoreye igaragariza Urukiko, byakwerekana “traçabilité” y’izo dépenses zitemewe n’umusoresha, kugira ngo rubone ko koko zari ubwishyu bw’amafaranga agomba gukurwa mu nyungu, maze ruvuga ko iyo mpamvu yayo y’ubujurire idafite ishingiro. [26] Me Nsengiyumva Abel avuga ko itandukaniro riri mu mpamvu zishingiweho mu gufata icyemezo mu Nkiko zombi zabanje ari uko ku rwego rubanza Urukiko rwavuze ko KIGALI SUPER STAR Ltd itagaragaje ibimenyetso, naho ku rwego rw’ubujurire Urukiko

Rukuru rw’Ubucuruzi rukavuga ko ababuranyi batumvikana ku bimenyetso. [27] Ku ngingo irebana n’ibyatunze umwuga bijyanye n’agaciro gatakara mu gihe cyo guhindura amafaranga mu yandi (exchange loss), RRA yanze kandi karagaragarijwe ibimenyetso kuva igenzura ryatangira, Me Nsengiyumva Abel avuga ko mu gika cya 15 cy’urubanza RCOM 01041/2020/TC, Urukiko rw’Ubucuzi rwavuze ko rusanga mu gihe Kigali Super Star Ltd itabashije kugaragariza abagenzuzi na Komiseri Mukuru ibimenyetso by’amafaranga yagiye yongera kuri fagitire z‘ubugure bwabyo kubera gutakaza agaciro kw’ifaranga, ntacyaherwaho kindi mu kwemeza icyo gihombo ivuga ko yatewe n’ugutakaza agaciro kw’ifaranga. Ngo ariko

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mu gika cya 31 cy’urubanza RCOMA 00005/2021/HCC Urukiko Rukuru rw’Ubucuruzi rwavuze ko rusanga kugira ngo rutegeke umusoresha kugaragaza ibimenyetso bye, ari uko rwabona ko hari ibimenyetso by’ivunja ry’amafaranga y’u Rwanda rigereranyijwe n’iryo mu mahanga yishyuwemo ibicuruzwa, hagereranwa ku ruhande rumwe igihe factures zakozwe (igihe cy’ubugure) no ku rundi ruhande igihe habayeho ubwishyu. Ibi bikaba byerekanwa n’umusoreshwa agaragaza buri bwishyu na taux yariho muri ibyo bihe bibiri bitandukanye, mu gihe rero umusoresha abikosoye, Itegeko rimutegeka kugaragaza ibimenyetso (bya taux cyangwa ibindi) yashingiyeho. Ariko mu gihe umusoreshwa atagaragaje ibimenyetso, ni ukuvuga ibya taux zitandukanye zagiye zimutera iyo “exchange loss”, aba atubahirije mbere na mbere ibyateganijwe muri izo ngingo zivuzwe haruguru, hakaba hatakurikizwa ibiteganwa n’ingingo ya 55, bityo iyo mpamvu y’ubujurire ya KIGALI SUPER STAR Ltd, ikaba idafite ishingiro. [28] Me Nsengiyumva Abel asobanura ko aho itandukaniro mu mpamvu zashingiweho mu Nkiko zombi mu gufata icyemezo riri, ari uko ku rwego rubanza Urukiko rwavuze ko KIGALI SUPER STAR Ltd itsinzwe rushingiye ku kuba nta bimenyetso yagaragaje by’amafaranga yagiye yongera kuri factures z’ubuguzi, ariko ko rutasobanukiwe neza inkomoko y’ikibazo, ngo kuko rwafashe ko iyo habayeho exchange loss bigaragazwa n’uko hari amafaranga yongerwa kuyagaragara

kuri factures). Ngo naho ku rwego rw’Ubujurire Urukiko Rukuru rw’Ubucuruzi rukaba rwaremeje ko KIGALI SUPER STAR Ltd itsinzwe kubera ko itagaragaje ibimenyetso by’ivunja ry’amafaranga y’u Rwanda rigereranyijwe n’iryo mu mahanga yishyuwemo ibicuruzwa, hagereranwa ku ruhande rumwe igihe factures zakorewe (igihe cy’ubugure) no ku rundi ruhande igihe ubwishyu bwatangiwe. UKO URUKIKO RUBIBONA: [29] Ingingo ya 52, igika cya 3, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ko ubujurire bwa kabiri budashobora kwakirwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe. [30] Ikibazo cyo kumenya niba impamvu zashingiweho umuburanyi atsindwa ku rwego rwa mbere n’urwa kabiri ari zimwe kigomba gusuzumwa hasesengurwa imikirize y’urubanza kuri izo nzego zombi, ingingo z’ingenzi zasuzumwe n’impamvu buri Rukiko rwashingiyeho kugira ngo rugere ku cyemezo. [31] Mu manza zitandukanye4 zaciwe n’Urukiko rw’Ikirenga ndetse n’uru Rukiko rw’Ubujurire, izi nkiko zombi zasobanuye ko mu gusuzuma niba umuburanyi yaratsinzwe mu

4 Muri izi manza harimo : RC/INJUST/RCOM 00002/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 25/09/2020 haburana Road Solution Pavements Product na Mailco Ltd. - RS/INJUST/RCOM 00003/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020 haburana SANLAM Assurance Générales Plc na University of Rwanda. - RCOMAA 00012/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 22/07/2022 haburana BUFCOFFEE Ltd na TEUSCHER INVEST Ltd, yahindutse KIVUBELT COFFEE Ltd (igika cya 17).

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nkiko zombi zabanje hashingiwe ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (ni ukuvuga raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe ku rwego rubanza ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe. Muri izo manza kandi hasobanuwe ko impamvu zimwe zisuzumirwa mu mbago z’ibyajuririwe hashingiwe ku ihame risanzwe mu micire y’imanza rivuga ko umucamanza wo mu rwego rwa mbere yita ku igenzura ry’ibimenyetso n’amategeko ugereranyije n’ikiburanwa, naho umucamanza wo mu rwego rw’ubujurire akibanda cyane cyane ku kugenzura niba amategeko ku rwego rwa mbere yarubahirijwe uko bikwiye hakurikijwe ibisobanuro n’ibimenyetso byari byatanzwe muri urwo rubanza, byaba ngombwa agakosora aho bikenewe. [32] Urukiko rw’Ikirenga kandi mu rubanza RCOMAA 0048/16/CS rwaciwe ku wa 19/05/2017 haburana RRA na SODAR Ltd, rwasobanuye ko mu gusuzuma ko impamvu zashingiweho umuburanyi atsindwa mu nkiko zombi ari zimwe, hatarebwa niba ibimenyetso ababuranyi batanze ku rwego rwa mbere ari byo byatanzwe no mu rwego rw’ubujurire, cyangwa ko zakoresheje amagambo amwe, ko ahubwo harebwa niba inkiko zombi zarasubije ku buryo bumwe ingingo zirebana n’ikiburanwa. [33] Ku birebana n’uru rubanza, nk’uko n’impande zombi ziburana zibihurizaho, dosiye yarwo igaragaza ko

mu nkiko zombi zabanje hasuzumwe ibibazo birebana no kumenya ingano y’igicuruzo kitamenyekanishijwe ku mezi ya Nzeri, Ugushyingo n’Ukuboza 2015, ikirebana no kumenya niba ibyatunze umwuga byishyuwe mu mahanga bitemewe ngo kuko bitagaragara mu bitabo by’ibaruramari, n’ikirebana na Depenses zijyanye n’agaciro gatakara mu gihe cyo guhindura amafaranga mu yandi (exchange loss), kandi kuri izo ngingo zose inkiko zombie zahurije ku kuba Kigali Super Star Ltd izitsindwaho. [34] Ku birebana n’impamvu zashingirwagaho na buri Rukiko Kigali Super Star Ltd itsindwa kuri buri ngingo mu zavuzwe haruguru zigize urubanza, Urukiko rurasanga uretse gusa kuba ibisobanuro by’inkiko zombi bishobora kuba bitaravuzwe mu magambo asa, ubundi ntaho bitandukaniye nk’uko bigaragara mu bika bya buri rubanza byagaragajwe haruguru n’uburanira RRA. [35] Hashingiwe kuri ibi bisobanuro, uru Rukiko rurasanga inzitizi y’iburabubasha yatanzwe na RRA ifite ishingiro, ubujurire bwa kabiri bwa Kigali Super Star Ltd bukaba butagomba kwakirwa kuko yatsinzwe ku mpamvu zimwe mu nkiko zombi zabanje.

Gusuzuma ishingiro ry’indishyi z’ibigenda ku rubanza zisabwa na RRA [36] Me Twahirwa Jean Baptiste uhagarariye Rwanda Revenue Authority (RRA) ashingiye ku ngingo ya 111 y’Itegeko Nº22/2018, asaba Urukiko rw’Ubujurire gutegeka Kigali Super Star Ltd kuyiha amafaranga y’igihembo cya Avoka n’ibyatanzwe ku rubanza kuva rwatangira kugeza ubu, angana na 2.000.000 Frw, kubera kuyishora mu manza zidafite ishingiro. Asobanura ko kuba RRA

- RCOMAA 00042/2023/CA, rwaciwe n’Urukiko rw’Ubujurire ku wa 06/11/2023 haburana RODAS IMPORTER AND DISTRIBUTOR Ltd na GASANGWA Jean Baptiste n’abandi.

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ifite abakozi bashinzwe kuburana imanza zayo bakagira ibyo bagenerwa byihariye kubera ako kazi bakora, kuyigenera ayo mafaranga atari bishya ngo kuko n’Abavoka baburanira ibigo byigenga bagenerwa imishahara ariko basaba igihembo cya Avoka Inkiko zikakibagenera, nk’uko Urukiko rw’Ikirenga rwabitanzeho umurongo mu rubanza RCOMAA 0021/15/CS rwaciwe ku wa 03/11/2017. [37] Me Nsengiyumva Abel uhagarariye Kigali Super Star Ltd yiregura kuri izi ndishyi RRA isaba avuga ko nta shingiro zifite, ngo kuko ari yo yabaye nyirabayazana w’uru rubanza, ko ariko mu gihe Urukiko rwazasanga zifite ishingiro, rwazazigena mu bushishozi bwarwo.

UKO URUKIKO RUBIBONA [38] Ibyerekeranye n’amafaranga umuburanyi yakoresheje ku rubanza, Urukiko rw’Ikirenga mu rubanza RS/INJUST/RC 00005/2021/SC rwaciwe kuwa 21 Mutarama 2022 Radiant Insurance Company Ltd na Dusabimana, rwasanze uyasaba agomba kuyahabwa kubera ko atsinze urubanza kandi bikaba bigaragara ko byabaye ngombwa kurukurikirana no gushaka Avoka umuburanira; cyakora ko iyo ayo asaba ari menshi kandi atagaragaza uburyo ariyo yagiye kuri uru rubanza atangwa mu bushishozi bw’Urukiko5. Runasanga ntaho rwahera rutegeka utsinze urubanza gutanga amafaranga y’igihembo cy’Avoka n’ay’ikurikiranarubanza6. [39] Urukiko rushingiye kuri uyu murongo rurasanga amafaranga RRA isaba afite ishingiro, mu bushishozi bwarwo rukaba rusanga Kigali Super Star Ltd igomba gutegekwa kwishyura RRA angana n’ibihumbi magara atanu (500.000 Frw) kuri uru rwego.

III. ICYEMEZO CY’URUKIKO [40] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko yatanzwe na Rwanda Revenue Authority (RRA) ifite ishingiro. [41] Rwemeje ko ubujurire bwa kabiri bwatanzwe na KIGALI SUPER STAR Ltd butakiriwe, kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [42] Rutegetse KIGALI SUPER STAR Ltd kwishyura Rwanda Revenue Authority (RRA) amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibyatanzwe ku rubanza, kuri uru rwego. [43] Ruvuze ko amafaranga y’ingwate y’amagarama KIGALI SUPER STAR Ltd yatanze ijurira, ahwanye n’ibyakozwe muri uru rubanza.

5 Urubanza RS/INJUST/RC 00005/2021/SC rwaciwe kuwa 21 Mutarama 2022 n’Urukiko rw’Ikirenga, haburana Radiant Insurance Company Ltd na Dusabimana, igika cya 43. 6 Idem, igika cya 44.