LAKES CONSORTIUM v. IKIGO CY’IMISORO N’AMAHORO (RRA)

# LAKES CONSORTIUM v. IKIGO CY’IMISORO N’AMAHORO (RRA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2019-11-15 - Case/document no.: RCOMAA 00015/2019/CA - Collection: Court of Appeal

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LAKES CONSORTIUM v. IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00015/2019/CA (Mukamulisa, P.J., Ngagi, J.) 15 Ugushingo 2019.] Amategeko agenga umusoro – Umusoro – Umusoro nta nteguza – Ubusaze bw’umusoro – Iyo igihe cy’ubusaze cy’umusoro cyari cyaratangiye kubarwa, hagasohoka itegeko rishya rigihindura, icyo gihe kigabanyijwe cyangwa kikongerwa, itegeko rishya rihita rikurikizwa. Itegeko N⁰ 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe rikuzuzwa n’Itegeko Nº 38/2012 ryo ku wa 20/12/2012, Ingingo ya 20 ya 27 niya 29. Incamake y’ikibazo: LAKES CONSORTIUM Ltd ivuga ko yahawe inyandiko z’isoresha nta nteguza ebyiri mu gihe kimwe, ku musoro ufatirwa (WHT) no ku musoro ku nyungu (CIT), ku myaka ya 2011, 2012 na 2013, ndetse hakorwa n’ikosora ku musoro ku nyongeragaciro (VAT) ku myaka ya 2011 kugeza 2013. Lake ivuga ko yaje kugaragarizwa undi musoro utandukanye nuwo yaciwe mbere, ikaba ivuga kandi ko habaye ho ubusaze ku musoro yaciwe, ariko ko komiseri akaba yarabihakanye, ibi bikaba arizo mpamvu zatumye irega RRA mu rukiko rw’ubucuruzi rwa nyarugenge ivuga ko yaciwe umusoro mu buryo bunyuranije n’amategeko, ikaba isaba ko yawuhanagurwaho. Uru rukiko rwasanze nta busaze bw’umusoro bwabayeho, bityo ko ikirego cyayo nta shingiro cyahabwa. LAKES yajuririye Urukiko Rukuru rw’Ubucuruzi isaba ko rusuzuma niba koko nta busaze bw’imisoro bwabayeho, no gusuzuma niba amategeko yemera ko hashobora gutangwa inyandiko z’isoresha nta nteguza zirenze imwe mu gihe kimwe. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza koko ko umusoro w’umwaka wa 2011 washaje, bityo ko ubujurire bufite ishingiro kuri bimwe kandi ko Lakes itagomba kwishyura uwo musoro. Impande zombi zarajuririye mu rukiko rw’ubujurire, Lakes ivuga ko icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kinyuranyije n’amategeko y’isoresha n’Amabwiriza ya Komiseri Mukuru, isaba urukiko gusuzuma niba amategeko yemera ko hashobora gutangwa inyandiko z’isoresha nta nteguza zirenze imwe mu gihe kimwe. RRA yo ijurira ivuga ko Urukiko Rukuru rw’Ubucuruzi rutayigeneye indishyi z’ibyagiye ku rubanza kandi yari izikwiye, inavuga ko uburyo imyaka itanu y’ubusaze bw’imisoro ya 2011 na 2012 yabazwe binyuranyije n’ibiteganywa n’amategeko, isaba kugenerwa ibyagiye ku rubanza kuri uru rwego. RRA yahise azamura inzitizi asaba kutakira ubujurire bwa LAKES ivuga ko bwakererewe, urukiko narwo rwemeza ko ataribyo kuko itariki yagombaga kujuririraho yahuriranye n’umunsi w’ikiruhuko (samedi), bityo ko inzitizi yatanzwe na RRA nta shingiro ifite, ubujurire bukaba bugomba kwakirwa. LAKES yiregura ivuga ko yajuriye ku mpamvu yuko urukiko rukuru rw’ubucuruzi rwemeje ko iseswa ry’inyandiko y'isoresha nta nteguza rishoboka kandi ibyo binyuranije n’amategeko kuko nta tegeko ribiteganya, kandi ko amategeko y’imisoro ateganya ko mu gihe cy’isoresha hakorwa igenzura inshuro imwe gusa, irindi rigakorwa aruko hari impamvu kandi bigategekwa na komeseri

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mukuru ushinzwe imisoro. Lakes irangiza ivuga ko rero igenzura rya kabiri ryakozwe n’urwego rushinzwe igenzura ritubahirije amategeko kuko rutari rubifitiye ububasha, bityo ikaba isaba yuko ryaseswa. RRA yo ihakana yuko habaye ingenzura inshuro ebyiri mu gihe kimwe nkuko LAKES ibivuga, ikavuga ahubwo ko icyabaye ari inyandiko yashikirijwe zikosora umusoro mu buryo bw’isoresha nta nteguza (taxation d’office), yari yaciwe mu mwaka wa 2013, ivuga ko yitiranyije inyandiko ica umusoro (note d’imposition) n’inyandiko ikosora umusoro, ahubwo ikaba isaba ko igenzura riseswa hagakorwa irindi kuko izi neza ko umusoro wagenzurwaga ari uwa 2013 kuko wamaze gusaza. Ku kibazo cy’uko Lakes yasabye gukurirwaho imisoro yaciwe ivuga ko yashaje, RRA yo ivuga ko isanga Urukiko Rukuru rw’Ubucuruzi rwarabaze nabi umwaka w’umusoro, kuko amategeko agaragaza ko umwaka w’umusoro ubarwa guhera itariki ya mbere Mutarama kugeza mu kwezi k’Ukuboza; bityo ko no ku bijyanye n’ubusaze, umwaka ubarwa kuva ku itariki ya mbere Mutarama ikurikira igihe cy’isoresha ukarangira muri uwo mwaka ku itariki ya 31 Ukuboza; bityo ko nta busaze bw’imisoro ya 2011 na 2012 bwabayeho ku buryo umusoro waciwe ugomba kwishyurwa. Avuga ko imisoro y’umwaka wa 2011 yagombaga gusaza ku itariki ya 31/12/2016 naho imisoro y’umwaka wa 2012 ikaba yari gusaza ku itariki ya 31/12/2017, bityo ko bitewe n’uko LAKES CONSORTIUM Ltd yagejejweho inyandiko ikosora ku wa 20/12/2016, nta busaze bw’imisoro ya 2011 na 2012 bwabayeho ku buryo umusoro waciwe ugomba kwishyurwa. Avuga kandi ko ikosa ryakozwe n’Urukiko Rukuru rw’Ubucuruzi, ari uko rwabaze ubusaze kuva muri Mutarama 2012 kugeza muri Mutarama 2013 kandi yari kugeza m’Ukuboza. LAKES CONSORTIUM Ltd ivuga ko ubujurire bwa RRA nta shingiro bufite, kuko ubusaze bw’umusoro bukwiye kubarwa hashingiwe ku gihe cy’umusoro. RRA ivuga ko Urukiko Rukuru rw’Ubucuruzi rwagombaga kuyigenera indishyi z’ibyagiye ku rubanza, LAKES ivuga ko RRA idakwiye guhabwa izi ndishyi kuko abayihagararira mu nkiko basanzwe bafite umushahara uhoraho. Incamake y’icyemezo: 1. iyo igihe cy’ubusaze cyari cyaratangiye kubarwa, hagasohoka itegeko rigihindura, iyo icyo gihe kigabanyijwe cyangwa kikongerwa, itegeko rishya rihita rikurikizwa, bagasobanura ko iyo icyo gihe cyongerewe, hitabwa ku gihe cy’ubusaze cyo mu itegeko rya mbere cyari cyaratambutse. Bityo kuba inyandiko imenyesha igenzura ryatanzwe ku wa 08/08/2016, kandi igihe ntarengwa ku musoro wa 2011 cyari 31/12/2016, nta busaze bwabaye ku musoro wa 2011. 2. nta cyabuza ko RRA igenerwa ibyo yatanze ku rubanza harimo n’igihembo cy’Avoka kuko biba ngombwa ko ishyiraho umukozi ihemba wo kuburana imanza iba yarezwemo. ubujurire bwa LAKES CONSORTIUM Ltd nta shingiro bufite; ubujurire bwa RWANDA REVENUE AUTHORY bufite ishingiro; urubanza RCOMA 00404/2018/CHC/HCC ruhindutse kuri bimwe; LAKES CONSORTIUM Ltd igomba kwishyura umusoro wa VAT, uwifatirwa (WHT) no ku bihembo y’umwaka wa 2011 kuko utashaje.

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Amategeko yashingiweho: Itegeko N⁰ 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe rikuzuzwa n’Itegeko Nº 38/2012 ryo ku wa 20/12/2012, Ingingo ya 20 ya 27 niya 29. Imanza zifashishijwe: Urubanza RCOMAA 0006/15/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 17/11/2017, Sebakungu Vincent yaburanaga na RRA. Abahanga: Daniel FASQUELLE na Marie-Alice FASQUELLE-LEONETTI

Urubanza I.IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi, LAKES CONSORTIUM Ltd irega RWANDA REVENUE AUTHORITY (RRA) isaba ko yahanagurwaho umusoro yaciwe ungana na 145.106.187Frw kuko yawuciwe mu buryo bunyuranyije n’amategeko, ivuga ko yari yabanje gucibwa ungana na 167.263.369Frw, iwujuririra kwa Komiseri Mukuru ikurirwaho 22.157.187 Frw. [2] Mu kirego cyayo, LAKES CONSORTIUM Ltd yasobanuye ko impamvu isaba gukurirwaho uwo musoro ari uko yakorewe igenzura inshuro ebyiri kandi idasobanuriwe impamvu yabyo kuko hari umusoro yari yaciwe inawisobanuraho, aho kugira ngo igenzura risozwe yongera kugaragarizwa undi musoro utandukanye n’uwo yari yagaragarijwe mbere. Indi mpamvu yatumye LAKES CONSORTIUM Ltd isaba gukurirwaho umusoro yaciwe, ni uko Komiseri Mukuru yavuze ko nta busaze bwabaye ku misoro yari yaciwe, nyamara bwarabayeho. [3] Ku wa 04/05/2018, Urukiko rw’Ubucuruzi rwa Nyarugenge rwaciye urubanza RCOM 01678/2017/TC/NYGE, rwemeza ko ikirego cya LAKES CONSORTIUM Ltd nta shingiro gifite, ruyitegeka guha RRA 500.000Frw y’indishyi z’ibyatakajwe ku rubanza, kuko rwasanze nta busaze bw’umusoro bwabayeho, ndetse n’ibyo ivuga ko yakorewe igenzura inshuro ebyiri nta shingiro bifite. [4] LAKES CONSORTIUM Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi isaba ko uru Rukiko rusuzuma niba koko nta busaze bw’imisoro bwabayeho, no gusuzuma niba amategeko yemera ko hashobora gutangwa inyandiko z’isoresha nta nteguza zirenze imwe mu gihe kimwe. [5] Ku wa 23/11/2018, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00404/2018/CHC/HCC, rwemeza ko ubujurire bwa LAKES CONSORTIUM Ltd bufite ishingiro kuri bimwe, rutegeka ko itagomba kwishyura umusoro wa TVA, umusoro ufatirwa kimwe n’umusoro ku bihembo by’umwaka wa 2011 ku bw’ubusaze bwawo. Urukiko rwategetse ko nta ndishyi zigomba gutangwa muri uru rubanza, kuko buri ruhande rufite ibyo rwatsindiye n’ibyo rwatsindiwe. [6] LAKES CONSORTIUM Ltd na RRA barajuriye, LAKES CONSORTIUM Ltd isaba Urukiko rw’Ubujurire gusuzuma niba amategeko yemera ko hashobora gutangwa inyandiko

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z’isoresha nta nteguza zirenze imwe mu gihe kimwe, kuko icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kinyuranyije n’amategeko y’isoresha n’Amabwiriza ya Komiseri Mukuru, no guhabwa amafaranga 15.000.000Frw y’ikurikiranarubanza n’igihembo cya Avoka, ubujurire bwayo buhabwa RCOMAA 00015/2019/CA. [7] RRA mu bujurire bwayo, ivuga ko Urukiko Rukuru rw’Ubucuruzi rutayigeneye indishyi z’ibyagiye ku rubanza kandi yari izikwiye, inavuga ko uburyo imyaka itanu y’ubusaze bw’imisoro ya 2011 na 2012 yabazwe binyuranyije n’ibiteganywa n’amategeko, isaba kugenerwa ibyagiye ku rubanza kuri uru rwego, maze ubujurire bwayo bwandikwa kuri RCOMAA 0027/2019/CA, buhuzwa n’ubwa LAKES CONSORTIUM Ltd. [8] Urubanza rwaburanishijwe mu ruhame ku wa 15/10/2019, LAKES CONSORTIUM Ltd ihagarariwe na Me Hategeka Placide, naho RRA ihagarariwe na Me GATERA Jean Clément, wahise azamura inzitizi asaba kutakira ubujurire bwa LAKES CONSORTIUM Ltd kuko bwakererewe, ashingiye ko urubanza rujuririrwa rwaciwe ku wa 23/11/2018 LAKES CONSORTIUM Ltd ikajurira ku wa 24/12/2018, mu gihe umunsi wa nyuma wo kujurira wari uwo ku wa 22/12/2018 (la veille de quantième). [9] Urukiko rwafatiye icyemezo mu ntebe, rwemeza ko inzitizi yatanzwe n’uhagarariye RRA nta shingiro ifite, kuko rwasanze urubanza rwajuririwe rwaraciwe ku wa 23/11/2018, rujuririrwa ku wa 24/12/2018, kandi ingengabihe y’umwaka wa 2018 igaragaza itariki yo ko ku wa 22/12/2018 yahuye n’umunsi w’impera y’icyumweru (ku wa gatandatu), umunsi w’akazi wakurikiyeho ukaba wari ku wa 24/12/2018; ruvuga ko kuba umunsi wa nyuma LAKES CONSORTIUM Ltd yagombaga kujuririraho warahuriranye n’umunsi w’impera y’icyumweru, utari uw’akazi, byumvikana ko hashingiwe ku ngingo za 275 na 276 z’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ibutegetsi1, n’ubwo ingingo ya 275 ivuga ibihe bibarwa mu minsi cyangwa mu masaha, nta mpamvu ibiteganywa n’iyi ngingo bitakurikizwa no ku byerekeye ibihe bibarwa mu mezi no mu myaka, nabyo bikaba bikwiye gukurikizwa bityo, igihe umunsi wanyuma uhuriranye n’umunsi w’ikiruhuko, LAKES CONSORTIUM Ltd ikaba rero itararengeje igihe cyo kujurira. Urukiko rwasanze ari nawo murongo wafashwe mu manza zaciwe n’Urukiko rw’Ikirenga, ndetse n’Urukiko rw’Ubujurire aba ari wo murongo rufata22, bityo ubujurire bwa LAKES CONSORTIUM Ltd bukaba bugomba kwakirwa.

II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1 Iyi ngingo iteganya ko: “Iminsi y’ikiruhuko yemewe n’iminsi y’impera y’icyumweru ntabwo ibarwa mu kubara ibihe bivugwa mu ngingo ya 275. Nyamara, iyo umunsi igikorwa kigomba kurangiriraho ari umunsi w’ikiruko, icyo gihe cyongerwaho umunsi ukurikira w’akazi”. Naho ingingo ya 275 y’iryo tegeko igateganya ko: “Ku bihe bibarwa mu minsi cyangwa mu masaha, bibarwa umunsi ku munsi, n’isaha ku isaha hakurikijwe igihe bimara kandi umunsi igikorwa cyakoreweho ntubarwamo, ahubwo habarwa umunsi wanyuma kigomba kurangiriraho”.

2 Reba urubanza RCOMAA 0035/16/CS-RCOMAA 0030/2016/SC rwaciwe ku wa 16/02/2016 hagati ya Munyampundu Antoine na RRA; urubanza RCOMAA 00057/2016/SC-RCOMAA 0062/16/CS ku wa 23/06/2017 hagati ya Gasangwa Théogène na LETSHEGO RWANDA Ltd n’urubanza RCAA 00069/2018/CA ku wa 22/02/2019 hagati Mugabo Théogène na Uwicyeza Jeanne d’Arc.

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A. UBUJURIRE BWA LAKES CONSORTIUM Ltd

1. Kumenya niba amategeko yemera ko hashobora gutangwa inyandiko z’isoresha nta nteguza zirenze imwe mu gihe kimwe: [10] Me Hategeka Placide, uhagarariye LAKES CONSORTIUM Ltd, avuga ko Urukiko Rukuru rw’Ubucuruzi rwavuze ko amategeko yemera ko hashobora kubaho iseswa ry'inyandiko y'isoresha nta nteguza nyamara ntirwerekana ingingo iteganya iryo sesa, cyane cyane ko yari yagaragaje ko bifashwe bityo ryaba ari igenzura rya kabiri yakorewe rinyuranye n’Amabwiriza ya Komiseri Mukuru N⁰ 0002/2007 yo ku wa 15/06/2007 ashyira mu bikorwa Itegeko N⁰ 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha. [11] Akomeza avuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko ibyakozwe bifite ireme rwirengagije amategeko y’imisoro aho ateganya ko mu gihe cy’isoresha hakorwa igenzura inshuro imwe, irindi genzura rigakorwa ari uko hagaragajwe zimwe mu mpamvu ziteganywa n’Amabwiriza ya Komiseri Mukuru mu ngingo yayo ya 21. [12] Me Hategeka Placide avuga ko Komiseri yemeje ko imitunganyirize y’isoreshwa yubahirijwe nyamara atari ko biri. Avuga ko mu ibaruwa ya mbere ya RRA, LAKES CONSORTIUM Ltd yaciwe umusoro ungana na 125.105.067Frw inawutangaho ibisobanuro, nyuma yohererezwa indi baruwa iyimenyesha ko iciwe umusoro ungana na 187.293.733Frw, isabwa gutanga ibisobanuro mu gihe kitarenze iminsi 30 hashingiwe ku ngingo ya 27 n’iya 29 z’Itegeko Nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, nyamara izi ngingo zikaba zidashobora kubangikanywa kuko zikoreshwa hashingiwe ku buryo bwakoreshejwe mu kugena umusoro. [13] Asoza avuga ko ibaruwa N⁰ 00621/RRA/DCRI&Ed/16 ku rupapuro rwayo rwa 10 ivuga ko isimbuye ibaruwa N⁰00469/RRA/RI&ED/2016 ibi bikaba bidakurikije amategeko kuko Komiseri Mukuru ari we wemerewe n’amategeko kuba yategeka ko hakorwa irindi genzura mu gihe hagaragaye imwe mu mpamvu ziteganywa n’ingingo ya 32 bis y’Itegeko Nº 25/2005, bityo rero urwego rw’igenzura rukaba ntaho rwahera rufata ububasha amategeko yageneye Komiseri Mukuru. Asaba ko igenzura ryakozwe riseswa kuko ritubahirije amategeko. [14] Me Gatera Jean Clément, uburanira RRA, avuga ko ubujurire bwa LAKES CONSORTIUM Ltd nta shingiro bufite kuko nk’uko Urukiko rw’Ubucuruzi rwabisobanuye mu bika bya 21 kugeza 26, nta kugenzurwa inshuro ebyiri kwabayeho, ahubwo hagiye habaho kwandikirana hagati ya LAKES CONSORTIUM Ltd na RRA kugeza ku wa 14/04/2017, ubwo habayeho inyandikomvugo y’isoza ry’igenzura (Statement of Tax Audit/ Investigation). Avuga ko mu nyandiko ikosora LAKES CONSORTIUM Ltd yashyikirijwe ku wa 20/12/2016 bigaragara ko ari inyandiko ikosora umusoro yaciwe mu buryo bw’isoresha nta nteguza (taxation d’office), ikaba n’inyandiko ikosora umusoro yari yaciwe mu buryo busanzwe bwa "contradictoire", ko ntaho LAKES CONSORTIUM Ltd yabangamiwe n’igenzura ryakozwe kuko yahawe iminsi 30 yo kwisobanura. Anavuga ko ahubwo asanga ibyakozwe byaragiriye akamaro LAKES CONSORTIUM Ltd kuko aho guhabwa iminsi mirongo itatu (30) yahawe iminsi mirongo itandatu (60), bitewe no kuba inyandiko ya mbere yarateshejwe agaciro agakorerwa indi, ko ikibazo cyari kuba iyo nyuma yo guhabwa inyandiko ikosora, isimbura iya mbere ataza guhabwa iminsi 30 yo gutanga ibisobanuro kuri iyo nyandiko, ko ariko yahawe iyo minsi kandi agatanga ibisobanuro

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ndetse bikanashingirwaho kuko byatumye umusoro yari yaragaragarijwe mu nyandiko ikosora ungana na 187.293.733Frw ugabanuka ukagera kuri 167.263.369Frw. [15] Akomeza avuga ko LAKES CONSORTIUM Ltd itahawe inyandiko zica umusoro inshuro ebyiri mu gihe kimwe, ko ahubwo yitiranya inyandiko ica umusoro (note d’imposition) iteganywa n’ingingo ya 18 na 19 z’Itegeko N⁰25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’imisoro n’inyandiko ikosora iteganywa n’ingingo ya 27 y’iryo Tegeko kuko zitandukanye. [16] Asoza avuga ko LAKES CONSORTIUM Ltd itagaragaza itegeko ritubahirijwe mu kuba inyandiko ikosora imwe yarasimbuwe n’indi, kuko ntaho itegeko ribuza ko umusoresha cyangwa umusoreshwa ashobora guhindura ibyo yanditse, ahubwo ikaba isaba ko igenzura riseswa hagakorwa irindi kuko izi neza ko umusoro wagenzurwaga ari uwa 2013 kuko wamaze gusaza. UKO URUKIKO RUBIBONA [17] Ingingo ya 20 y’Itegeko N⁰ 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe rikuzuzwa n’Itegeko Nº38/2012 ryo ku wa 20/12/20123 ryubahirizwaga ubwo LAKES CONSORTIUM Ltd yacibwaga umusoro uburanwa, iteganya ko: “Igenzura risozwa n’inyandikomvugo ishyirwaho umukono n’umusoreshwa n’umugenzuzi. Iyo nyandikomvugo igaragaza uko igenzura ryagenze, amakosa yagaragaye, n’inyandiko umusoreshwa atashoboye kugaragaza. Umusoreshwa ntiyemerewe gutanga, ku rwego urwo ari rwo rwose rw’ubujurire, izindi nyandiko cyangwa ibitabo atagaragaje mu gihe cy’igenzura”. Naho ingingo ya 21 y’iri Tegeko iteganya ko: “Ubuyobozi bw’Imisoro bugomba gukora igenzura inshuro imwe gusa ku musoro runaka cyangwa (….) cy’isoreshwa. Irindi genzura riba ngombwa iyo habonetse izindi mpamvu zifatika nk’uko biteganywa n’Amabwiriza ya Komiseri Mukuru”. [18] Ingingo ya 27 y’iri Tegeko ryibukijwe haruguru iteganya ko: ”Iyo habayeho gukosora inyandiko igena umusoro, ubuyobozi bw’imisoro bwoherereza umusoreshwa inyandiko ikosora (…). Umusoreshwa afite uburenganzira bwo kugaragaza mu nyandiko igitekerezo cye ku birebana n’inyandiko ikosora mu gihe cy’iminsi mirongo itatu (30). Umusoreshwa ashobora kandi gushyikiriza ubuyobozi bw’imisoro ibindi bimenyetso cyangwa se ibindi bisobanuro bigaragaza ko inyandiko yakosowe idasobanutse neza. Umusoreshwa afite uburenganzira bwo kwisobanura mu magambo iyo yabisabye mu gisubizo cye”. [19] Dosiye y’urubanza igaragaramo inyandiko Nº 00621/RRA/DC yo ku wa 19/12/2016 yiswe “Notice of assessment without notice for CIT 2011,2012 and 2013, WHT 2011, 2012 and 2013 and Rectification note for VAT 2011, 2012 and 2013” yamenyeshejwe LAKES CONSORTIUM Ltd ku wa 20/12/2016. Iyo nyandiko igaragaza ko LAKES CONSORTIUM Ltd yakorewe igenzura nta nteguza ku musoro ufatirwa (WHT) no ku musoro ku nyungu (CIT), ku myaka ya 2011, 2012 na 2013, ndetse hakorwa n’ikosora ku musoro ku nyongeragaciro (VAT) ku myaka ya 2011 kugeza 2013. Mu mwanzuro w’iyo nyandiko RRA igaragaza ko LAKES CONSORTIUM Ltd irimo umusoro ungana na 187.293.733 Frw, ukubiyemo n’ibihano n’inyungu z’ubukererwe. Muri iyo nyandiko na none, LAKES CONSORTIUM Ltd yibukijwe ko ifite

3 Iri Tegeko nk’uko ryagiye rihindurwa no kuzuzwa ubu ryasimbuwe n’Itegeko Nº 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha.

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uburenganzira bwo kugira icyo iyivugaho mu gihe cy’iminsi 30 kandi ko isimbuye indi nyandiko yari yahawe ku wa 08/08/2016, ifite Nº 0049/RRA/RI&ED/2016. [20] Dosiye igaragaramo indi nyandiko ya RRA yo ku wa 13/04/2017 yiswe “Statement of Tax Audit/Investigation” ari yo nyandiko isoza igenzura aho igaragaza ko igenzura ryakorewe LAKES CONSORTIUM Ltd ryatangiye ku wa 11/02/2016 risoza ku 12/04/2017, iyo nyandiko iriho imikono y’abagenzuzi ba RRA n’umukono w’uhagarariye umusoreshwa na kashe ya sosiyete LAKES CONSORTIUM Ltd. [21] Isesengura ry’inyandiko zavuzwe haruguru rigaragaza ko iyo ku wa 19/12/2016 yakiriwe na LAKES CONSORTIUM Ltd ku wa 20/12/2016 yaje isimbura kandi ikosora iyo RRA yari yaroherereje LAKES CONSORTIUM Ltd ku wa 08/08/2016, iyi ikaba yarakurikiwe n’iyo ku wa 13/04/2017 isoza igenzura. Kuba inyandiko yo ku wa 19/12/2016 yarakozwe mbere y’inyandiko isoza igenzura yo ku wa 13/04/2017, Urukiko rurasanga inyandiko yo ku wa 19/12/2016 itafatwa nk’igenzura rya kabiri ku musoro umwe mu gihe kimwe, ahubwo nk’uko byagaragajwe, iyo nyandiko yaje isimbura iya mbere yabaye ku wa 08/08/2016, kandi LAKES CONSORTIUM Ltd yagize icyo ibivugaho nk’uko biteganywa n’ingingo ya 27 y’Itegeko N⁰ 25/2005 ryo ku wa 04/12/2005 ryibukijwe haruguru bituma umusoro yaciwe uva kuri 187.293.733Frw ugera kuri 167.263.369Frw. [22] Urukiko rurasanga imvugo y’uhagaririye LAKES CONSORTIUM Ltd ko RRA yakoze ibinyuranyije n’ibiteganywa n’ingigo ya 21 y’Itegeko N⁰25/2005 ryo ku wa 04/12/2005 ryibukijwe haruguru nta shingiro byahabwa kuko icyo RRA yakoze kwari ugusimbura inyandiko ya mbere, yabaye igenzura ritarasozwa. Kuba rero nta rindi genzura ryabaye kuri LAKES CONSORTIUM Ltd nyuma y’inyandikomvugo isoza igenzura, ntaho Urukiko rwahera ruha agaciro ubujurire bwa LAKES CONSORTIUM Ltd. [23] Urukiko rurasanga na none imvugo y’uburanira LAKES CONSORTIUM Ltd ko ububasha bwo gusesa igenzura bufitwe na Komiseri Mukuru wa RRA kandi akaba atari we warisheshe bitahabwa ishingiro kuko ibyakozwe n’abagenzuzi bo muri RRA atari ugusesa igenzura ryarangiye, ahubwo nk’uko byibukijwe haruguru ari ugusimbura inyandiko imenyesha igenzura, kandi bakaba babifitiye ububasha, bityo ubujurire bwa LAKES CONSORTIUM Ltd bukaba nta shingiro bufite. B. UBUJURIRE BWA RWANDA REVENUE AUTHORITY

1. Kumenya niba LAKES CONSORTIUM Ltd yari gukurirwaho umusoro kandi hatarabayeho ubusaze. [24] Me Gatera Jean Clément, uburanira RRA, avuga ko Urukiko Rukuru rw’Ubucuruzi rwabaze ubusaze ku buryo bunyuranye n’ibiteganyijwe n’amategeko. Asobanura ko ingingo ya 29 y‘itegeko Nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe kandi rikuzuzwa, iteganya ko isoresha nta nteguza rishobora gukorwa mu gihe cy’imyaka itanu (5) uhereye ku itariki ya mbere Mutarama ikurikira igihe cy’isoresha, mu gihe mu ngingo ya 7 y’itegeko N⁰ 16/2005 rigena imisoro itaziguye ku musaruro yo iteganya ko igihe umusoro ubarwa ari mu mwaka usanzwe, guhera ku itariki ya mbere Mutarama kugeza ku ya 31 Ukuboza.

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[25] Ashingiye ku biteganywa n’izi ngingo zombi asanga Urukiko Rukuru rw’Ubucuruzi rwarabaze nabi umwaka w’umusoro, kuko amategeko agaragaza ko umwaka w’umusoro ubarwa guhera itariki ya mbere Mutarama kugeza mu kwezi k’Ukuboza; bityo ko no ku bijyanye n’ubusaze, umwaka ubarwa kuva ku itariki ya mbere Mutarama ikurikira igihe cy’isoresha ukarangira muri uwo mwaka ku itariki ya 31 Ukuboza. [26] Avuga ko imisoro y’umwaka wa 2011 yagombaga gusaza ku itariki ya 31/12/2016 naho imisoro y’umwaka wa 2012 ikaba yari gusaza ku itariki ya 31/12/2017, bityo ko bitewe n’uko LAKES CONSORTIUM Ltd yagejejweho inyandiko ikosora ku wa 20/12/2016, nta busaze bw’imisoro ya 2011 na 2012 bwabayeho ku buryo umusoro waciwe ugomba kwishyurwa. Avuga ko ikosa ryakozwe n’Urukiko Rukuru rw’Ubucuruzi, ari uko rwabaze ubusaze kuva muri Mutarama 2012 kugeza muri Mutarama 2013 kandi yari kugeza m’Ukuboza. Asaba ko mu guca urubanza Urukiko rwazifashisha urubanza RCOMAA 0006/15/CS rwa SEBAKUNGU Vincent na RRA kuko Urukiko rw’Ikirenga narwo ari uko rwabibonye. [27] LAKES CONSORTIUM Ltd ivuga ko ubujurire bwa RRA nta shingiro bufite, kuko ubusaze bw’umusoro bukwiye kubarwa hashingiwe ku gihe cy’umusoro. Bityo rero ko ibyavuzwe n’Urukiko Rukuru rw’Ubucuruzi ku rupapuro rwa 5 mu gika cya 15 bifite ishingiro, aho rwemeje ko umusoro w’umwaka wa 2011 washaje mu kwezi kwa Mutarama 2016. UKO URUKIKO RUBIBONA [28] Ingingo ya 29 y‘itegeko Nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha nk’uko ryahinduwe rikuzuzwa n’Itegeko Nº 38/2012 ryo ku wa 20/12/2012 ryubahirizwaga ubwo LAKES CONSORTIUM yasoreshwaga nta nteguza itegenya ko “ Isoresha nta nteguza rishobora gukorwa mu gihe cy’imyaka itanu (5) uhereye ku itariki ya mbere Mutarama ikurikira igihe cy’isoresha. Iki gihe kimara imyaka icumi (10) mu gihe habayeho ibikorwa byo kunyereza umusoro”. Naho ingingo ya 7, igika cya mbere, y’Itegeko Nº 16/2005 rigena imisoro itaziguye ku musaruro igateganya ibikurikira: “Igihe umusoro ubarwa ni umwaka usanzwe, guhera ku itariki ya mbere Mutarama kugeza ku ya 31 Ukuboza”. [29] Nk’uko byibukijwe haruguru, dosiye y’urubanza igaragaza ko RRA, mu nyandiko yayo ifite Nº 00621/RRA/DC RI&ED/16 yo ku wa 19/12/2016, yamenyeshejwe LAKES CONSORTIUM ku wa 20/12/2016, ndetse n’indi ifite Nº 157/RRA/DC RI&ED/17 yo ku wa 08/05/2017 nayo yamenyeshejwe LAKES CONSORTIUM Ltd ku wa 17/05/2017, ko yakorewe igenzura nta nteguza ku musoro ufatirwa (WHT), n’umusoro ku nyungu (CIT) n’ikosora ku musoro ku nyongeragaciro (VAT) byo mu mwaka wa 2011, 2012 na 2013. [30] Dosiye y’urubanza igaragaza na none ko ku wa 20/12/2012 hasohotse Itegeko Nº 38/2012 rihindura kandi ryuzuza Itegeko Nº 25/2005 ryo ku 04/12/2005 rigena imitunganyirize y’isoresha, aho biteganywa ko isoresha nta nteguza rishobora gukorwa mu gihe cy’imyaka itanu (5) uhereye ku itariki ya mbere Mutarama ikurikira igihe cy’isoresha. [31] Ku byerekeranye no kumenya niba ubusaze bw’umusoro waciwe LAKES CONSORTIUM Ltd butaragombaga kubarwa hashingiwe ku Itegeko Nº 38/2012 rihindura kandi

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ryuzuza Itegeko Nº 25/2005 ryo ku 04/12/2005 rigena imitunganyirize y’isoresha ryashyize igihe cy’ubusaze ku myaka 5, Urukiko rurasanga iki kibazo cyarakemutse mu rubanza RCOMAA 0006/15/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 17/11/2017, Sebakungu Vincent yaburanaga na RRA, aho urwo Rukiko rwemeje, kandi akaba ari ko n’uru rubibona, ko iyo itegeko rishya rigabanyije cyangwa ryongereye igihe cy’ubusaze, iryo tegeko rihita rikurizwa. [32] Ku birebana n’uru rubanza, Urukiko rurasanga kuba LAKES CONSORTIUM Ltd yarahawe inyandiko imenyesha igenzura ry’imisoro y’imyaka ya 2011, 2012 na 2013 ku wa 08/08/2016, kandi ubusaze bukaba bugomba kubarirwa ku myaka 5, uhereye ku wa mbere Mutarama ikurikira igihe cy’isoresha, bivuze ko ubusaze ku musoro wa 2011 bwagombaga gutangira kubarwa guhera ku wa 01/01/2012, iyo myaka ikuzura ku wa 31/12/2016, uwa 2012 ugasaza 31/12/2017. [33] Abahanga mu mategeko Daniel FASQUELLE na Marie-Alice FASQUELLE-LEONETTI basobanura ko iyo igihe cy’ubusaze cyari cyaratangiye kubarwa, hagasohoka itegeko rigihindura, iyo icyo gihe kigabanyijwe cyangwa kikongerwa, itegeko rishya rihita rikurikizwa, bagasobanura ko iyo icyo gihe cyongerewe, hitabwa ku gihe cy’ubusaze cyo mu itegeko rya mbere cyari cyaratambutse44. [34] Hashingiwe ku bisobanuro bimaze gutangwa, kuba inyandiko imenyesha igenzura ryatanzwe ku wa 08/08/2016, kandi igihe ntarengwa ku musoro wa 2011 cyari 31/12/2016, Urukiko rurasanga nta busaze bwabaye ku musoro wa 2011, bityo icyemezo cy’Urukiko Rukuru rw’Ubucuruzi kuri iyi ngingo kikaba kigomba guhinduka. 2. Kumenya niba RRA yaragombaga guhabwa indishyi [35] RRA ivuga ko Urukiko Rukuru rw’Ubucuruzi rwagombaga kuyigenera indishyi z’ibyagiye ku rubanza, igasaba ko yanazigenerwa muri uru Rukiko. Isanga bitewe n’uko Urukiko Rukuru rw’Ubucuruzi rwabaze imyaka y’ubusaze mu buryo budakurikije amategeko, ko nyuma yo kubikosora, uru Rukiko rwayigenera indishyi z’ibyagiye ku rubanza zingana na 1.000.000Frw n’igihembo cya Avoka kingana na 1.000.000Frw ku nzego zombi. Mu kugena izi ndishyi isaba ko hakwifashishwa imanza zitandukanye zaciwe n’Urukiko rw’Ikirenga harimo, RCOMAA 0021/15/CS rwaciwe ku wa 03/11/2017, Nº RCOMA 0035/14/CS rwo ku wa 24/02/2017, Nº RCOMAA 0050/2016/CS rwo ku wa 12/05/2017, n’izindi. [36] LAKES CONSORTIUM Ltd ivuga ko RRA idakwiye guhabwa izi ndishyi kuko abayihagararira mu nkiko basanzwe bafite umushahara uhoraho, ko kandi n’inzira yo kwiyambaza inkiko yateganyijwe mu itegeko rigena imitunganyirize y’isoreshwa, ko kuba RRA yarabaye umuburanyi biri mu buryo bwo kubahiriza inshingano ihabwa n’amategeko.

4 Si le délai fixé par la loi nouvelle est plus court, il s’applique ȧ toutes les prescriptions en cours, sauf, bien entendu, si le délai qui a commencé ȧ courir sous l’empire de la loi ancienne vient ȧ échéance avant la fin du délai plus court. Si le délai est plus long, il s’applique également immédiatement, mais tout en tenant compte du délai écoulé sous l’empire de la loi ancienne (Daniel FASQUELLE et Marie-Alice FASQUELLE-LEONETTI, ‘’Introduction au Droit et au Droit Commercial’’, in Droit de l’Entreprise, Lamy, Edition 2010/2011, pp.92-93).

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UKO URUKIKO RUBIBONA [37] Ingingo ya 111 y’Itegeko N⁰ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko: “Ikirego cy’amafaranga y’ikurikiranarubanza ari 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”. [38] Urukiko rurasanga, nk’uko hari n’izindi manza byagiye byemezwamo55, nta cyabuza ko RRA igenerwa ibyo yatanze ku rubanza harimo n’igihembo cy’Avoka kuko biba ngombwa ko ishyiraho umukozi ihemba wo kuburana imanza iba yarezwemo, icyakora ku birebana n’uru rubanza, Urukiko rurasanga amafaranga asabwa na RRA ari menshi hakurikijwe ibyakozwe muri urubanza, bityo LAKES CONSORTIUM Ltd ikaba igomba kuyiha 1.000.000 Frw y’igihembo cya Avoka na 200.000Frw y’ikurikiranarubanza ku nzego zombi yiyongera kuri 500.000Frw yategetswe n’Urukiko rw’Ubucuruzi rwa Nyarugenge.

III. ICYEMEZO CY’URUKIKO [39] Rwemeje ko ubujurire bwa LAKES CONSORTIUM Ltd nta shingiro bufite; [40] Rwemeje ko ubujurire bwa RWANDA REVENUE AUTHORY bufite ishingiro; [41] Rwemeje ko urubanza RCOMA 00404/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 23/11/2018 ruhindutse kuri bimwe; [42] Rwemeje ko LAKES CONSORTIUM Ltd igomba kwishyura umusoro wa VAT, uwifatirwa (WHT) no ku bihembo y’umwaka wa 2011 kuko utashaje; [43] Rutegetse LAKES CONSORTIUM Ltd kwishyura umusoro wa VAT, uwifatirwa (WHT) no ku bihembo y’umwaka wa 2011; [44] Rutegetse LAKES CONSORTIUM Ltd guha RWANDA REVENUE AUTHORITY 1.000.000Frw y’Igihembo cya Avoka na 200.000Frw y’ikurikiranarubanza ku nzego zombi, yiyongera kuri 500.000Frw yategetswe n’Urukiko rw’Ubucuruzi rwa Nyarugenge, yose hamwe akaba 1.700.000Frw; [45] Rutegetse LAKES CONSORTIUM Ltd gusubiza RWANDA REVENUE AUTHORITY 50.000Frw y’igarama yatanze ijurira.

5 Urubanza RCOMAA 0006/15/CS rwaciwe kuwa 17/11/2017, SEBAKUNGU Vincent vs RWANDA REVENUE AUTHORITY n’urubanza RCOMAA 00048/2016/CS rwaciwe ku wa 05/01/2018 haburana RWANDA REVENUE AUTHORITY na MALINA INTERIORS Ltd.