LAKESIDE v IDAMANGE

LAKESIDE v IDAMANGE

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-08-21 - Case/document no.: RS/RECUS/RCOM 00001/2025/CA - Collection: Court of Appeal

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LAKESIDE v IDAMANGE [Rwanda URUKIKO RW’UBUJURIRE - RS/RECUS/RCOM 00001/2025/CA (Mukandamage, P.J) 21 Kanama 2025] Amategeko agenga imiburanishirize y’imanza – Ubwihane bw’umucamanzae – Umuburanyi wihannye umucamanza ku bw’impamvu iyo ariyo yose agomba kugaragaza ibimenyetso bidashingiye ku kugenekereza cyangwa ku miyoborere y’urubanza, kandi ntagomba gushingira gusa ku gukeka ko umucamanza ashobora kubogama. Incamake y’ikibazo: Uru rubanza rwerekeranye n’ubwihane bw’umucamanza bwabayeho haburanishwa urubanza RCOM 00003/2025/CA, abitwa Roger Martin Shaw, Idamange Faith Shaw na LAKESIDE Ltd baregamo GT BANK, Kazina Bahimba Joseph na Kayitare Giresse, bagobokesha Rwanda Revenue Authority (RRA), muri urwo rubanza basaba gukemura impaka ziturutse mu irangizwa ry’urubanza Nº RCOMAA 00035/2024/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 21/03/2025. Iburanisha rigeze hagati, Avoka w’abarega yihannye Umucamanza ugize inteko iburanisha, avuga ko bihannye Umucamanza Ngagi M. Alphonse, kubera ko yatoteje nkana Me Bizumuremyi uburanira abarega kandi ko yagaragaje ukubogama mu miburanishirize y’urubanza. Anavuga ko ingingo ya 103 y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, idatanga impamvu zose zishingirwaho mu kwihana umucamanza, ko rero bashingira ikirego cyabo ku zindi mpamvu babona ko zikwiye

(legitimate) mu kumwihana. Abihana umucamanza kandi banagaragaje ko Umucamanza yabyukije inzitizi ishingiye ku kumenya niba RRA yari ikwiye kugobokeshwa ku gahato mu rubanza hashingiwe ku biteganywa n’ingingo ya 116, agaka ka 3, y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, nyamara iyo nzitizi yaragombaga kubyutswa na RRA yonyine, ibyo abikora mu buryo bubabangamiye nk’abarega. Ko ubwo basabaga kugira icyo bavuga kuri iyo ngingo umucamanza yabangiye, ntiyabaha ijambo, kandi abivugana imvugo ikakaye idakwiye, hanyuma aha abandi ba Avoka umwanya wo kugira icyo bavuga kuri iyo ngingo, ko ahubwo bo bategetswe gusobanura ikirego cyabo mu mizi, badahawe amahirwe yo kwiregura angana n’ay’abandi. Bavuga ko nyuma yibyo byabaye nta cyizere bari bagifite mu kubona ubutabera buboneye bari biteze, akaba ari yo mpamvu bafashe umwanzuro wo kwihana uwo mucamanza. Incamake y’icyemezo: Umuburanyi wihannye umucamanza ku bw’impamvu iyo ariyo yose agomba kugaragaza ibimenyetso bidashingiye ku kugenekereza cyangwa ku miyoborere y’urubanza, kandi ntagomba gushingira gusa ku gukeka ko umucamanza ashobora kubogama.

Ikirego cy’ubwihane nta shingiro gifite.

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Amategeko yashingiweho: Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 103. Imanza zifashishijwe: Re Dunia Bakarani Faustin, RS/RECUS/RCOM 00001/2023/SC rwaciwe n’Urukiko Rw’Ikirenga ku wa 12/05/2023. Re Rutikanga Fréderic, RS/RECUS/RCOM 00002/2019/SC rwaciwe n’Urukiko Rw’Ikirenga ku wa 15/11/2019. Re Mbarushimana Kunda Emmanuel, RS/RECUS/RP/GEN 00001/2024/CA n’Urukiko rw’Ubujurire ku wa 04/06/2024.

Urubanza I. IMITERERE Y’URUBANZA [1] Ku wa 12/08/2025, haburanishijwe urubanza Nº RCOM 00003/2025/CA, haburana Roger Martin Shaw, Idamange Faith Shaw na LAKESIDE Ltd bareze GT BANK, Kazina Bahimba Joseph na Kayitare Giresse, bagobokesha Rwanda Revenue Authority (RRA), basaba gukemura impaka ziturutse mu irangizwa ry’urubanza Nº RCOMAA 00035/2024/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 21/03/2025. Iburanisha rigeze hagati, Me Bizumurenyi Isaac wunganira Roger Martin SHAW kandi uhagarariye Idamange Faith Shaw na LAKESIDE Ltd yihannye Umucamanza Ngagi M. Alphonse ugize inteko iburanisha, bituma iburanisha rihagarara, asabwa gukora ibyo amategeko ateganya ku kwihana umucamanza. [2] Ku wa 13/08/2025, Me Bizumurenyi Isaac, mu izina rya LAKESIDE Ltd na Idamange Faith Shaw yandikiye Perezida w’Urukiko rw’Ubujurire avuga ko yihannye Umucamanza Ngagi M. Alphonse, ikirego gihabwa Nº RS/RECUS/RCOM 00001/2025/CA. Isuzumwa ry’ikirego ryabaye mu nteko y’abacamanza ku wa 20/08/2025, hashingiwe ku myanzuro yatanzwe na Me Bizumurenyi Isaac. [3] Mu myanzuro yabo, LAKESIDE Ltd na Idamange Faith Shaw bavuga ko bihannye Umucamanza Ngagi M. Alphonse, kubera ko yatoteje nkana Me Bizumuremyi Isaac kandi ko yagaragaje ukubogama mu miburanishirize y’urubanza. [4] Ikibazo kigomba gusuzumwa ni icyo kumenya niba ubwihane bwakozwe na LAKESIDE Ltd na IDAMANGE Faith Shaw bufite ishingiro. II. ISESENGURWA RY’IMPAMVU Z’UBWIHANE Kumenya niba ubwihane bwakozwe na LAKESIDE Ltd na Idamange Faith Shaw bufite ishingiro

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[5] LAKESIDE Ltd, Idamange Faith Shaw na Me Bizumuremyi Isaac ubahagarariye bavuga ko ingingo ya 103 y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, idatanga impamvu zose zishingirwaho mu kwihana umucamanza, ko rero bashingira ikirego cyabo ku zindi mpamvu babona ko zikwiye (legitimate) mu kumwihana. [6] LAKESIDE Ltd, Idamange Faith Shaw na Me Bizumuremyi Isaac ubahagarariye bavuga ko mu iburanisha ry’urubanza Nº RCOM 00003/2025/CA, Umucamanza Ngagi M. Alphonse yatoteje nkana Me Bizumuremyi Isaac, bibangamira uburenganzira bwabo bwo kwiregura no kunganirwa buteganywa n’ingingo ya 29 (1-a) y’Itegeko nshinga, ingingo ya 14 y’Amasezerano mpuzamahanga ku burenganzira bwa muntu mu burenganzira bwa Politiki (ICCPR), ingingo ya 2 ya Bangalore Principles of Judicial Conduct n’iya 1 (e) ya Principles and Guidelines zigenga uburenganzira ku migendekere myiza y’iburanisha no kubona ubufasha bw’ubwunganizi mu by’amategeko muri Afurika, 2003. [7] LAKESIDE Ltd, Idamange Faith Shaw na Me Bizumuremyi Isaac ubahagarariye bavuga kandi ko Umucamanza NGAGI M. Alphonse yabyukije inzitizi ishingiye ku kumenya niba RRA yari ikwiye kugobokeshwa ku gahato mu rubanza hashingiwe ku biteganywa n’ingingo ya 116, agaka ka 3, y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano,

iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, nyamara iyo nzitizi yaragombaga kubyutswa na RRA yonyine, ibyo abikora mu buryo bubabangamiye nk’abarega. Bavuga ko Umucamanza yabajije Me Bizumuremyi kugira icyo abivugaho, amusabye ko yasoma iyo ngingo yose atayihereye ku gika cya nyuma, amubwirana uburakari ko atagiye kumwigisha amategeko n’uko baburanisha imanza, na nyuma yo kumutakambira inshuro nyinshi kugirango amuhe amahirwe yo kugira icyo yavuga kuri iyo ngingo, akomeza kubyanga amuzibiranya, amubwira ko atahawe ijambo, kandi abivugana imvugo ikakaye idakwiye, hanyuma aha abandi ba Avoka umwanya wo kugira icyo bavuga kuri iyo ngingo, barangije amusaba ijambo, ariko ntiyahabwa umwanya, ahubwo ategekwa gusobanura ikirego cy’abo ahagarariye mu mizi, badahawe amahirwe yo kwiregura angana n’ay’abandi ba Avoka bari bahawe, nyamara aribo barebwa n’inzitizi, bityo babuzwa uburenganzira bwo kwiregura no gutegwa amatwi. [8] LAKESIDE Ltd, Idamange Faith Shaw na Me Bizumuremyi Isaac ubahagarariye basanga rero, nyuma y’iryo totezwa no kubogama byagaragariraga buri wese, nta cyizere bari bagifite mu kubona ubutabera buboneye bari biteze, akaba ari yo mpamvu bafashe umwanzuro wo kwihana uwo mucamanza, uyu nawe asubiza n’uburakari bwinshi avuga ko kumwihana atari ikintu gishya, ko bimenyerewe, ari nako akomeze kumubwira amagambo atari meza, bigaragaraga ko yari arimo gushakisha icyaha gikorewe

mu iburanisha1, kandi iburanisha ryari ryarangiye. [9] LAKESIDE Ltd, Idamange Faith Shaw na Me Bizumuremyi Isaac ubahagarariye bavuga ko Umucamanza NGAGI M. Alphonse yari asanzwe afite kubogama (bias) kuri bo, kuko ariwe waciye urubanza rukomokaho impaka ziri imbere y’urukiko, uko kubogama kukaba gushingiye ku kuba azi ababuranyi, ko mu migendekere myiza y’ubutabera, umucamanza wafashe icyemezo mu rubanza atari akwiye gufata icyemezo mu rubanza rufitanye isano narwo. Basanga rero

1 Ingingo ya 81 y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi.

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Umucamanza Ngagi M. Alphonse yazarangwa no kubogama, bagasaba ko yakurwa mu rubanza, hagashyirwaho indi nteko, kuko aribyo byatanga ubutabera buboneye.

UKO URUKIKO RUBIBONA [10] Mu rubanza Nº RS/RECUS/RCOM 00002/2019/SC rwaciwe ku wa 15/11/2019, ku kirego cy’ubwihane bw’umucamanza cyari cyatanzwe na Rutikanga Fréderic, Urukiko rw’Ikirenga rwasobanuye ko impamvu zo kwihana umucamanza zigomba kuba zifitiwe ibimenyetso bigaragara bidashingiye ku kugenekereza cyangwa ku miyoborere y’urubanza. Uyu murongo washingiweho mu zindi manza zitandukanye rwaciwe n’Urukiko rw’Ubujurire, harimo n’urubanza Nº RS/RECUS/RP/GEN 00001/2024/CA ku wa 04/06/2024, mu kirego cy’ubwihane bw’umucamanza cyatanzwe na Mbarushimana Kunda Emmanuel. [11] Na none mu rubanza Nº RS/RECUS/RCOM 00001/2023/SC rwaciwe ku wa 12/05/2023, ku kirego cyo kwihana umucamanza cyatanzwe na Dunia Bakarani Faustin, Urukiko rw’Ikirenga rwasobanuye ko n’ubwo ntawe ukwiye gusabwa kuburanira imbere y’umucamanza ugaragaza kubogama, ababuranyi batemerewe kwihana abacamanza bashingiye gusa ku gukeka ko bashobora kubogama, ahubwo uwihannye umucamanza agomba kubigaragariza impamvu zifatika n’ibimenyetso byerekana koko ukubogama kwe. [12] Izi manza zirebewe hamwe, byumvikana ko umuburanyi wihannye umucamanza ku bw’impamvu iyo ariyo yose agomba kugaragaza ibimenyetso bidashingiye ku kugenekereza cyangwa ku miyoborere y’urubanza, kandi ko atagomba gushingira gusa ku gukeka ko umucamanza ashobora kubogama. [13] Ku byerekeranye no kuba Umucamanza Ngagi M. Alphonse yaratoteje nkana

Me Bizumuremyi Isaac, Urukiko rurasanga iyi mpamvu itashingirwaho nk’impamvu yatuma LAKESIDE Ltd na Idamange Faith Shaw bihana uwo mucamanza, kubera impamvu zikurikira: a) iyo mpamvu ntigaragara mu ziteganywa n’ingingo ya 103 y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ku byerekeye impamvu zishobora gutuma umuburanyi yihana umucamanza2;

2 Iyo ngingo iteganya ibikurikira: “Umucamanza bashobora kumwihana iyo: 1° ubwe cyangwa uwo bashakanye n’abana babo, bafite inyungu bwite mu rubanza; 2° ubwe, cyangwa uwo bashakanye afitanye isano y’amaraso cyangwa yo gushyingiranwa ku buryo butaziguye cyangwa afitanye isano ku buryo buziguye kugeza ku gisanira cya kane n’umwe mu bagize inteko y’urukiko, n’umwe mu baburanyi, n’umwunganira cyangwa umuhagarariye; 3° umwe mu baburanyi agaragaje ishingiro ry’urwango afitanye n’umucamanza; 4° umwe mu baburanyi agaragaje ko umucamanza afitanye ubucuti bwihariye n’undi mu baburanyi cyangwa kuva aho urubanza rutangiriye, yarigeze kwakirwa mu buryo bwihariye n’umwe mu baburanyi ku mafaranga ye, cyangwa yaremeye impano ahawe n’umuburanyi; 5° yigeze kugira icyo avuga cyangwa agatanga inama kuri urwo rubanza mbere y’uko ruburanishwa; 6° yigeze kuba mu rubanza ari umucamanza, umwunzi, umushinjacyaha, umugenzacyaha, umuburanyi, umutangabuhamya, umusemuzi, inzobere cyangwa umukozi wo mu butegetsi bwa Leta; 7° habayeho urubanza rw’ishinjabyaha cyangwa rw’imbonezamubano, hagati y’umucamanza cyangwa uwo bashakanye, abafitanye n’umucamanza isano ishingiye ku maraso cyangwa ku gushyingirwa ku buryo butaziguye cyangwa ku buryo buziguye kugeza ku gisanira cya kane n’umwe mu baburana, uwo bashakanye cyangwa abo

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b) iyo mpamvu ishingiye ku buryo urubanza rwayobowe n’umucamanza mu iburanisha ryo ku wa 12/08/2025; c) nta bimenyetso batanga bigaragaza ko Me Bizumuremyi Isaac yatotejwe nkana bitewe no kubogama k’umucamanza, cyane cyane ko batigeze bamwihana mu rubanza bavuga ko rwavutsemo impaka mu kururangiza. [14] Ku birebana n’uko Umucamanza Ngagi M. Alphonse yabogamye, Urukiko rurasanga iyi mpamvu nayo itashingirwaho na LAKESIDE Ltd na Idamange Faith Shaw bihana umucamanza, kubera ko nta kimenyetso batanga kigaragaza ko uwo mucamanza yabogamye. Ikigaragara ahubwo ni uko bakeka ko atazaca urubanza mu buryo butabogamye, kuko abazi nk’uwaburanishije urubanza bavuga ko rwavutsemo impaka bagatsindwa, nyamara nk’uko byasobanuwe mu rubanza Nº RS/RECUS/RCOM 00001/2023/SC rwavuzwe haruguru, ntabwo byaba impamvu yo kumwihana. [15] Urukiko rw’Ubujurire rurasanga rero ikirego cyatanzwe na LAKESIDE Ltd na Idamange Faith cyo kwihana Umucamanza Ngagi M. Alphonse nta shingiro gifite, kuko nta mpamvu ihari ifatika ituma bamwihana, akaba agomba gukomeza kuburanisha urubanza Nº RCOM 00003/2025/CA. III. ICYEMEZO CY’URUKIKO [16] Rwemeje ko ikirego cy’ubwihane cyatanzwe na LAKESIDE Ltd na Idamange Faith Shaw nta shingiro gifite; [17] Rutegetse ko Umucamanza Ngagi M. Alphonse aguma mu rubanza Nº RCOM 00003/2025/CA.

bafitanye isano ishingiye ku maraso cyangwa ku gushyingirwa ku buryo butaziguye cyangwa ku buryo buziguye kugeza ku gisanira cya kane.