MBABAZI v NDAYOBOTSE N’ABANDI

MBABAZI v NDAYOBOTSE N’ABANDI [Rwanda URUKIKO RW’IKIRENGA - RS/INJUST/RC 00006/2025/SC (Hitiyaremye, P.J, Cyanzayire, Mukamurisa na Kazungu, J.) 19 Kamena 2026] Amategeko agenga imiburanishirize y’imanza – Gusubirishamo urubanza ku mpamvu z’akarengane – Ububasha bw’Ubugenzuzi bukuru bw’Inkiko - Mu gihe Ubugenzuzi Bukuru bw’Inkiko bwuzuza inshingano yabwo yo kugenzura ubudakemwa bw’imanza bukazibonamo akarengane, habaho inzira yo kugakemura, buhabwa ububasha bwo gukorera Perezida w’Urukiko rw’Ikirenga raporo bumugaragariza akarengane bwabonye mu rubanza kugira ngo ikibazo gikemuke. Amategeko agenga imiburanishirize y’imanza – Cyamunara – Ibarwa ry’amafaranga asubizwa umuguzi - Iyo cyamunara iteshejwe agaciro, ibintu bisubira uko byari bimeze mbere ya cyamunara, nyir’umutungo akawusubirana, uwari waguze na we agasubizwa amafaranga ye. Amafaranga asubizwa umuguzi, abarwa hashingiwe ku mafaranga yatanzwe n’uko yagabanyijwe mu gihe cya cyamunara, aho kumuha amafaranga ahwanye n’agaciro k’umutungo kariho nyuma y’uko awuguze. Incamake y’ikibazo : Kanamugire Emmanuel yari yarahamijwe icyaha cyo gutanga sheki itazigamiye, ahanishwa igifungo gisubitse, ihazabu ya 154.800.000 Frw, ndetse n’indishyi. Nyuma yaje kwemererwa na Minisiteri y’Ubutabera kwishyura ihazabu mu byiciro mu gihe cy’imyaka itanu. Nubwo yari yemerewe kwishyura mu byiciro, ku wa 26/08/2023, Umuhesha w’Inkiko Ndayobotse Silas yateje cyamunara umutungo utimukanwa wari wanditse kuri Kanamugire Emmanuel n’umugore we Mbabazi Kanamugire Déborah. Uwo mutungo waguzwe na Harerimana Védaste kuri 67.000.000 Frw. Mbabazi yatanze ikiregomu Rukiko rw’Ibanze rwa Gasabo asaba ko cyamunara iteshwa agaciro, avuga ko umutungo wari usangiwe n’abashyingiranywe kandi ko cyamunara yakozwe hatisunzwe amategeko. Urukiko rw’Ibanze rwemeje ko cyamunara iteshwa agaciro. Ndayobotse yajuriye mu Rukiko Rwisumbuye rwa Gasabo, rwo ruhindura icyemezo cy’Urukiko rw’Ibanze, rwemeza ko cyamunara igumana agaciro. Mbabazi yagerageje kujurira mu Rukiko Rukuru ariko ubujurire bwe ntibwakirwa. Nyuma, Umugenzuzi Mukuru w’Inkiko yabonye akarengane mu rubanza rw’Urukiko Rwisumbuye rwa Gasabo, asaba ko rusubirwamo ku mpamvu z’akarengane, bituma ikibazo kigera mu Rukiko rw’Ikirenga. Urukiko rw’Ikirenga rwabanje gusuzuma inzitizi yo kutakira ikirego cyo gusubirishamo urubanza ku mpamvu z’akarengane yatanzwe n’ abagobokeshejwe mu rubanza, rusanga iyo nzitizi igizwe n’ibibazo bibiri, kumenya niba umuburanyi wiyambuye inzira y’ubujurire bwa kabiri atemerewe gutanga ikirego gisaba gusubirishamo urubanza ku mpamvu z’akarengane no kumenya niba Umugenzuzi Mukuru w’Inkiko adashobora gusaba ko urubanza rusubirwamo ku mpamvu z’akarengane bitewe n’uko umuburanyi atiyambaje inzira z’ubujurire.

Urukiko rwemeje ko Mbabazi ashobora gusaba isubirwamo ry’urubanza ku mpamvu z’akarengane, nubwo atari yarageze ku bujurire bwa kabiri mu buryo busanzwe. Rwagaragaje kandi ko Ubugenzuzi Bukuru bw’Inkiko bufite ububasha bwo kugeza kuri Perezida w’Urukiko rw’Ikirenga ikibazo cy’akarengane bwabonye mu rubanza. Mu rubanza mu mizi, Urukiko rw’Ikirenga rwasuzumye ibibazo birimo icyo kumenya niba Urukiko Rwisumbuye rwa Gasabo rwaragombaga kwakira ubujurire bwa Ndayobotse Silas no kumenya uko Harerimana Védaste, wari waguze umutungo muri cyamunara, yari gusubizwa amafaranga yatanze mu gihe cyamunara yaba iteshwe agaciro. Mbabazi avuga ko Ndayobotse atubahirije igihe cyo kujurira kuko urubanza rwaciwe ku wa 22/12/2023; Ndayobotse arujurira uwo munsi ariko ntiyatanga impamvu z’ubujurire n’ibisobanuro byazo dore ko impamvu z’ubujurire yazishyize muri IECMS ku wa 16/01/2024 kandi kopi y’urubanza yari yashyizwe muri IECMS ku wa 27/12/2023. Ibi abishingira ku kuba ikirego cyo gutesha agaciro cyamunara ari ikirego cyihutirwa, bityo ubujurire kuri icyo kirego bukaba butaragombaga kwakirwa kuko bugomba gutangwa mu minsi itatu y’akazi. Ndayobotse avuga ko ubujurire bwatanzwe ku gihe, kuko ubwo yajuriraga kopi y’urubanza yari itarashirwa muri dosiye (IECMS). Ni yo mpamvu yagaragaje ko atanyuzwe n’icyemezo, avuga ko impamvu n’ibisobanuro by’ubujurire bizashyirwa muri système kopi y’urubanza imaze gushyirwamo. Harerimana asobanura ko ikibazo cyagombaga gusuzumwa hashingiwe ku mategeko, ariko ashimangira ko kuba Ndayobotse yarajuriye mu gihe giteganywa n’amategeko byari bihagije kugira ngo ubujurire bwe bwakirwe. Yongeraho ko cyamunara iteshwe agaciro, yasubizwa amafaranga yatanze agura uwo mutungo, ndetse agasaba ko harebwa agaciro k’umutungo muri iki gihe, aho kureba amafaranga yatanzwe muri 2023. Leta ivuga ko, niba cyamunara iteshwe agaciro, yemera gusubiza amafaranga yakiriye, ariko atari 67.000.000 Frw yose, kuko hari amafaranga yakoreshejwe mu mihango ya cyamunara no mu gihembo cy’Umuhesha w’Inkiko. Ndayobotse yemeye ko, mu gihe cyamunara yaba iteshwe agaciro, yasubiza amafaranga yari yarahawe nk’igihembo n’andi yakoreshejwe mu mihango ya cyamunara, yose hamwe akaba 8.070.000 Frw, uretse ayatanzwe hishyurwa umusoro ku mutungo utimukanwa angana na 626.400 Frw. Incamake y’icyemezo: 1. Mu gihe Ubugenzuzi Bukuru bw’Inkiko bwuzuza inshingano yabwo yo kugenzura ubudakemwa bw’imanza bukazibonamo akarengane, habaho inzira yo kugakemura, buhabwa ububasha bwo gukorera Perezida w’Urukiko rw’Ikirenga raporo bumugaragariza akarengane bwabonye mu rubanza kugira ngo ikibazo gikemuke. 2. Si ngombwa ko umuburanyi abanza kwiyambaza inzira y’ubujurire bwa kabiri kugira ngo agire uburenganzira bwo gusaba ko urubanza rwe rusubirwamo ku mpamvu z’akarengane, cyane cyane iyo we abona ko nta mpamvu n’imwe yujuje mu zo itegeko riteganya kugira ngo ubujurire bwa kabiri bwakirwe. 2. Mu rubanza rujyanye no gutesha agaciro cyamunara, ubujurire bugomba gutangwa mu gihe cy’iminsi itatu y’akazi kibarwa uhereye igihe kopi y’urubanza yashyiriwe muri IECMS, kandi umuburanyi ugira icyo ajurira agomba kugaragaza muri ubwo bujurire inenge z’urubanza n’ibisobanuro kuri buri nenge.

3. Iyo cyamunara iteshejwe agaciro, ibintu bisubira uko byari bimeze mbere ya cyamunara, nyir’umutungo akawusubirana, uwari waguze na we agasubizwa amafaranga ye. Amafaranga asubizwa umuguzi, abarwa hashingiwe ku mafaranga yatanzwe n’uko yagabanyijwe mu gihe cya cyamunara, aho kumuha amafaranga ahwanye n’agaciro k’umutungo kariho nyuma y’uko awuguze. Ikirego cyo gusubirishamo urubanza ku mpamvu z’akarengane gifite ishingiro. Amategeko yashingiweho: Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko nk’uko ryahinduwe, ingingo ya 55, 60; Itegeko N⁰ 012/2018 ryo ku wa 04/04/2018 rigena imitunganyirize n’imikorere y’Ubutegetsi bw’Ubucamanza nk’uko ryahinduwe, ingingo ya 32; Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe, ingingo ya 111, 150, 188, 259, 260 Imanza zifashishijwe : RS/INJUST/RCOM 00001/2025/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/05/2026 haburana NIYONSABA Alice, MUTSINZI Boris na MUHASHYI KARAME Janvier; RS/INJUST/RCOM 00006/2023/SC8, BIMENYIMANA Innocent na NDERERIMANA Gédéon, rwaciwe n’Urukiko rw’Ikirenga ku wa 15/11/2024 ; RS/INJUST/RCOM 00003/2022/SC rwari hagati ya Rwanda Public Procurement Authority (RPPA) na WAPCOS Ltd, rwaciwe n’Urukiko rw’Ikirenga ku wa 15/07/2022; RCOMAA 00071/2017/SC, Banque Rwandaise de Développement (BRD) na MBUTO Aimable na MUKANGABIRE Pacifique, rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018 ; RCOMAA 00031/2016/SC - RCOMAA 00036/16/CS, Asiimwe Frank na Bank of Kigali Ltd, rwaciwe n’Urukiko rw’Ikirenga ku wa 29/06/2018. Urubanza I. IMITERERE Y’URUBANZA [1] Kanamugire Emmanuel yarezwe n’Ubushinjacyaha mu Rukiko rw’Ibanze rwa Kacyiru icyaha cyo gutanga sheki itazigamiye, maze mu rubanza No RP 00063/2016/TB/KCY rwaciwe ku wa 18/02/2016, urwo Rukiko rumuhamya icyo cyaha, rumuhanisha igifungo cy’amezi 6 asubitse mu gihe cy’umwaka umwe, no gutanga ihazabu ingana na 154.800.000 Frw; runamutegeka kwishyura MUKAMPUNGA Janvière indishyi zihwanye na 26.860.000 Frw havanywemo 9.000.000 Frw yishyuwe, akanishyura GASIRIKARE Evariste indishyi zingana na 9.000.000 Frw hakuwemo 3.000.000 Frw yishyuwe. [2] Ku wa 23/06/2023, Kanamugire Emmanuel yandikiye Minisiteri y’Ubutabera asaba kwemererwa kwishyura mu byiciro ihazabu yaciwe mu rubanza rumaze kuvugwa, maze ku wa 25/08/2023, irabimwemerera, imuha igihe ntarengwa cy’imyaka 5 cyo kuba yarangije kwishyura,

ndetse imusaba kwegera Umuhesha w’Inkiko ufite urubanza kugira ngo bakorane amasezerano yo kwishyura mu byiciro. [3] Ku wa 26/08/2023, Ndayobotse Silas, Umuhesha w’Inkiko w’Umwuga wari wahawe kurangiza urubanza, yateje cyamunara umutungo utimukanwa ubaruye kuri UPI: 1/02/14/07/1418, uherereye mu Mudugudu wa Gisharara, Akagari ka Nyagahinga, Umurenge wa Rusororo, Akarere ka Gasabo, Umujyi wa Kigali, wanditse kuri Kanamugire Emmanuel n’umugore we Mbabazi Kanamugire Déborah, arangiza urubanza No RP 00063/2016/TB/KCY, uwo mutungo ugurwa na Harerimana Védaste yishyura 67.000.000 Frw. [4] Ndayobotse Silas abonye ibaruwa ya Minisiteri y’Ubutabera yemerera Kanamugire Emmanuel kwishyura mu byiciro, ku wa 28/08/2023, yandikiye Umunyamabanga Uhoraho muri Minisiteri y’Ubutabera amugisha inama kuri cyamunara yabaye ku mutungo UPI: 1/02/14/07/1418, kuko yabonye ibaruwa yo kumvikana na Kanamugire Emmanuel ku wa 26/08/2023, cyamunara yamaze kuba ndetse n’uwayitsindiye yamaze kwishyura, bityo ko asanga icyakorwa ari uko cyamunara yateshwa agaciro hakoreshejwe uburyo buteganywa n’amategeko. [5] Ku wa 29/08/2023, Umunyamabanga Uhoraho muri Minisiteri y’Ubutabera yamusubije ko niba ibaruwa yo ku wa 25/08/2023 yaramugezeho cyamunara yarasojwe, asanga haseguriwe ubundi burenganzira cyangwa igihe cyose cyamunara itarateshwa agaciro n’inkiko, yagumaho maze amafaranga yavuyemo agashyirwa mu Isanduku ya Leta. [6] Mbabazi Kanamugire Déborah yareze Ndayobotse Silas mu Rukiko rw’Ibanze rwa Gasabo asaba gutesha agaciro iyo cyamunara kuko yakozwe mu buryo bunyuranyije n’amategeko, maze ku wa 22/12/2023, urwo Rukiko ruca urubanza No RC 01321/2023/TB/GSBO, rwemeza ko ikirego cye gifite ishingiro, ko cyamurana yabaye ku wa 26/08/2023, iteshejwe agaciro. [7] Mu gufata icyo cyemezo, Urukiko rwashingiye ku ngingo ya 233 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe1, ruvuga ko kuba Mbabazi Kanamugire Déborah yaragaragaje ko inkomoko y’imanza ari umugabo we Kanamugire Emmanuel watanze sheki itazigamiye atigeze amenya, no kuba Umuhesha w’Inkiko Ndayobotse Silas yaragurishije mu cyamunara umutungo wavuzwe haruguru yirengagije ibaruwa yo ku wa 25/08/2023, Minisiteri y’Ubutabera yanditse imumenyesha ko Kanamugire Emmanuel azishyura mu byiciro, byose bigaragaza ko cyamunara yakozwe mu buryo bunyuranyije n’amategeko. [8] Ndayobotse Silas yajuririye icyo cyemezo mu Rukiko Rwisumbuye rwa Gasabo, ikirego cyandikwa kuri No RCA 00312/2023/TGI/GSBO. Mu iburanisha ry’urwo rubanza, Me SEMUHOZA Victor wari uhagarariye Mbabazi Kanamugire Déborah yatanze inzitizi yo kutakira ubwo bujurire, avuga ko urubanza rujuririrwa rwaciwe ku wa 22/12/2023, impamvu z’ubujurire zishyirwa muri IECMS ku wa 16/01/2024, kandi kopi y’urubanza rujuririrwa yaragezemo ku wa 1 Iyo ngingo iteganya ko: “Iyo umutungo utimukanwa usangiwe n’abantu benshi, uberewemo umwenda abanza kuregera urukiko ngo rutegeke ko ugabanywa cyangwa ko ugurishwa. Ibivugwa mu gika kibanziriza iki ntibireba umutungo w’abashyingiranywe mu buryo bw’ivangamutungo rusange, keretse umwe muri bo agaragaje ko impamvu zatumye habaho ifatira batari bazumvikanyeho. Icyakora, impamvu zigaragazwa ntizireba uburyozwe budashingiye ku masezerano.”

27/12/2023. Urukiko rwemeje ko iyo nzitizi nta shingiro ifite, ko Ndayobotse Silas yajuriye mu gihe giteganywa n’amategeko, rutegeka ko iburanisha ry’urubanza mu mizi rikomeza. [9] Mu rubanza No RCA 00312/2023/TGI/GSBO rwaciwe ku wa 03/04/2024, Urukiko Rwisumbuye rwa Gasabo rwemeje ko urubanza No RC 01321/2023/TB/GSBO rwaciwe n’Urukiko rw’Ibanze rwa Gasabo ku wa 22/12/2023 ruhindutse, rutegeka ko cyamunara yakozwe ku wa 26/08/2023 ku mutungo utimukanwa ubaruye kuri UPI: 1/02/14/07/1418, igumana agaciro. [10] Mu gufata icyo cyemezo, urwo Rukiko rwashingiye ku kuba Urukiko rw’Ibanze rwa Gasabo rwarasobanuye nabi ingingo ya 233 y’Itegeko ryavuzwe haruguru, bigatuma rutesha agaciro cyamunara kandi umutungo watejwe cyamunara udakomoka ku kwishyura umwenda wafashwe n’umwe mu bashyingiranywe, ahubwo ukomoka ku rubanza rwategekaga Kanamugire Emmanuel kwishyura ihazabu kubera icyaha yakoze cyo gutanga sheki itazigamiwe. Rwanasanze Urukiko rw’Ibanze rwarahaye agaciro kadakwiye ibaruwa yo ku wa 25/08/2023 yanditswe n’Umunyamabanga Uhoraho muri Minisiteri y’Ubutabera, kuko iyo baruwa yari igamije guhagarika cyamunara, kandi umutungo waramaze kugurishwa ndetse n’uwawuguze yarishyuye amafaranga asabwa. [11] Ku wa 10/04/2024, Mbabazi Kanamugire Déborah yajuriye mu Rukiko Rukuru, ikirego gihabwa N° PST RCAA 00008/2024/HC/KIG, ariko ku wa 24/05/2024, Umwanditsi Mukuru w’urwo Rukiko afata icyemezo ko ubwo bujurire butakiriwe kuko butari mu bubasha bw’Urukiko Rukuru. [12] Nyuma yo gusuzuma urubanza No RCA 00312/2023/TGI/GSBO rwaciwe n’Urukiko Rwisumbuye rwa Gasabo ku wa 03/04/2024, Umugenzuzi Mukuru w’Inkiko yandikiye Perezida w’Urukiko rw’Ikirenga asaba ko urwo rubanza rusubirwamo ku mpamvu z’akarengane, na we amaze gusuzuma raporo yarukozweho afata icyemezo ko rwongera kuburanishwa, ruhabwa No RS/INJUST/RC 00006/2025/SC. [13] Mbabazi Kanamugire Déborah yasabye ko Harerimana Védaste n’umugore we Muhawenimana Donata nk’abaguze mu cyamunara umutungo ufite UPI: 1/02/14/07/1418 bagobokeshwa mu rubanza, Ubwanditsi bw’Urukiko rw’Ikirenga burabimwemerera. [14] Urubanza rwaburanishijwe mu ruhame ku wa 04/12/2025, Mbabazi Kanamugire Déborah ahagarariwe na Me Niyitegeka Emmanuel, Ndayobotse Silas yunganiwe na Me Ndihokubwayo Innocent, naho Harerimana Védaste na Muhawenimana Donata bahagarariwe na Me Sibomana Théophile. [15] Mu myanzuro no mu miburanire ye, Me Sibomana Théophile uhagarariye Harerimana Védaste na Muhawenimana Donata bagobokeshejwe mu rubanza, yatanze inzitizi yo kutakira ikirego cy’akarengane cya Mbabazi Kanamugire Déborah, avuga ko ashingiye ku ngingo ya 46 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko nk’uko ryahinduwe2, asanga Mbabazi Kanamugire Déborah yari azi ko ubujurire bwa kabiri abwemerewe n’amategeko, 2 Iyo ngingo iteganya ko: “Urukiko Rukuru ruburanisha kandi imanza z’imbonezamubano zajuririwe, zaciwe mu rwego rwa kabiri n’Urukiko Rwisumbuye iyo icyaburanwe kitagenewe agaciro mu mafaranga mu manza zabanje, kigomba kuba gifite agaciro nibura kangana na miliyoni mirongo itanu z’amafaranga y’u Rwanda (50.000.000 Frw) kagenwe n’umuhanga iyo bibaye ngombwa”.

cyane cyane ko atari yatsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe, nyamara ntiyabutanga ahubwo ahitamo gusubirishamo urubanza ku mpamvu z’akarengane. Yasabye ko ikirego cya Mbabazi Kanamugire Déborah kitakwakirwa kuko yivukije inzira yo gutanga ubujurire bwa kabiri, bikaba bimwambura uburenganzira bwo gusubirishamo urubanza ku mpamvu z’akarengane. Avuga kandi ko n’Umugenzuzi Mukuru w’Inkiko adafite uburenganzira bwo kuvuguruza umuburanyi wiyemereye imikirize y’urubanza akagera n’aho yiyambura inzira z’ubujurire, noneho ngo abe ari we umutangira ikirego cy’akarengane. [16] Me Niyitegeka Emmanuel uhagarariye Mbabazi Kanamugire Déborah, avuga ko ibivugwa n’uhagarariye abagobokeshejwe mu rubanza bidakwiye guhabwa agaciro, kubera ko ubujurire bwa kabiri bavuga Mbabazi Kanamugire Déborah yabutanze bukandikwa kuri numero y’agateganyo PST RCAA 00008/2024/HC/KIG, ariko Umwanditsi Mukuru w’Urukiko Rukuru agafata icyemezo cyo kutabwakira avuga ko ubwo bujurire butari mu bubasha bw’Urukiko. Avuga kandi ko kuba Ubugenzuzi bw’Inkiko bwarabonye akarengane mu rubanza No RCA 00312/2023/TGI/GSBO, biri mu bubasha bwabwo nk’uko biteganywa n’ingingo ya 54 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko. [17] Ku birebana n’imizi y’urubanza, Me Niyitegeka Emmanuel avuga ko kuba Urukiko Rwisumbuye rwa Gasabo rwaremeye kwakira ubujurire bwa Ndayobotse Silas kandi butaragombaga kwakirwa ari amakosa, ko ariko mu gihe Urukiko rwasanga bwaratanzwe mu buryo bukurikije amategeko, rwakwemeza ko cyamunara ku mutungo Mbabazi Kanamugire Déborah asangiye na Kanamugire Emmanuel yakozwe mu buryo bunyuranyikije n’amategeko, kuko mbere yo guteza cyamunara uwo mutungo, Umuhesha w’Inkiko yagombaga kubanza gutanga ikirego asaba ko ugabanywa, umugabane wa Mbabazi Kanamugire Déborah ntugurishwe mu cyamunara. [18] Me Ndihokubwayo Innocent uhagarariye Ndayobotse Silas, avuga ko Urukiko Rwisumbuye rwa Gasabo nta makosa rwakoze mu kwakira ubujurire kubera ko batarengeje igihe giteganywa n’amategeko, kandi ko batanze ubujurire kopi y’urubanza itarashyirwa muri dosiye. Ku birebana n’imizi y’urubanza, avuga ko nta kosa Urukiko Rwisumbuye rwakoze mu kwemeza ko cyamunara igumana agaciro kayo, kuko ikorwa hatarangizwaga urubanza rurebana n’uburyozwe bushingiye ku masezerano, ahubwo harangizwaga urubanza rw’inshinjabyaha. [19] Urukiko rwabanje gusuzuma inzitizi yo kutakira ikirego cyo gusubirishamo urubanza ku mpamvu z’akarengane yatanzwe na Me Sibomana Théophile uhagarariye abagobokeshejwe mu rubanza bavuzwe haruguru, rusanga iyo nzitizi ibibazo bibiri bikurikira : icya mbere ni ikirebana no kumenya niba umuburanyi wiyambuye inzira y’ubujurire bwa kabiri atemerewe gutanga ikirego gisaba gusubirishamo urubanza ku mpamvu z’akarengane, naho icya kabiri kijyanye no kumenya niba Umugenzuzi Mukuru w’Inkiko adashobora gusaba ko urubanza rusubirwamo ku mpamvu z’akarengane bitewe n’uko umuburanyi atiyambaje inzira z’ubujurire. [20] Urukiko rwafatiye icyemezo mu ntebe, ku birebana n’ikibazo cyambere rusanga, uretse no kuba muri uru rubanza Mbabazi Kanamugire Déborah yarajuriye bwa kabiri mu Rukiko Rukuru ubujurire bwe ntibwakirwe, mu rubanza Nº RS/INJUST/RCOM 00003/2022/SC rwari hagati ya Rwanda Public Procurement Authority (RPPA) na WAPCOS Ltd, Urukiko rw’Ikirenga rwaratanze umurongo ko atari ngombwa ko umuburanyi abanza kwiyambaza inzira y’ubujurire bwa kabiri kugira ngo agire uburenganzira bwo gusaba ko urubanza rwe rusubirwamo ku mpamvu

z’akarengane, cyane cyane iyo we abona ko nta mpamvu n’imwe yujuje mu zo itegeko riteganya kugira ngo ubujurire bwa kabiri bwakirwe3. [21] Ku kibazo cya kabiri kirebana no kumenya niba Umugenzuzi Mukuru w’Inkiko adashobora gusaba ko urubanza rusubirwamo ku mpamvu z’akarengane bitewe nuko umuburanyi atiyambaje inzira z’ubujurire, Urukiko rwashingiye ku ngingo ya 55, igika cya 24, n’iya 605 z’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko nk’uko ryahinduwe no ku ngingo ya 32, agace ka 4°, y’Itegeko N⁰ 012/2018 ryo ku wa 04/04/2018 rigena imitunganyirize n’imikorere y’Ubutegetsi bw’Ubucamanza nk’uko ryahinduwe6, rusanga izo ngingo zumvikanisha ko Ubugenzuzi Bukuru bw’Inkiko bufite uruhare rukomeye mu kugenzura ko imanza zicibwa ziba zifite ubudakemwa kandi zitagaragaramo akarengane. [22] Urukiko rwasanze muri izo ngingo, Umushingamategeko yarashatse ko mu gihe Ubugenzuzi Bukuru bw’Inkiko bwuzuza inshingano yabwo yo kugenzura ubudakemwa bw’imanza bukazibonamo akarengane, habaho inzira yo kugakemura, buhabwa ububasha bwo gukorera Perezida w’Urukiko rw’Ikirenga raporo bumugaragariza akarengane bwabonye mu rubanza kugira ngo ikibazo gikemuke. Kubera iyo mpamvu, Urukiko rwanzuye ko kuba Ubugenzuzi Bukuru bw’Inkiko bwarashyikirije Perezda w’Urukiko rw’Ikirenga ikibazo cy’akarengane bwabonye mu rubanza N° RCA 00312/2023/TGI/GSBO, byakozwe mu buryo bukurikije amategeko, maze rwemeza ko inzitizi yatanzwe n’abagobokeshejwe mu rubanza bavuzwe haruguru nta shingiro ifite. [23] Nyuma y’icyo cyemezo, hakurikiyeho kuburanisha urubanza mu mizi. Me Sibomana Théophile uhagarariye Harerimana Védaste na Muhawenimana Donata yabajijwe n’Urukiko uko abona byagenda mu gihe Urukiko rwasanga ikirego cy’ubujurire cyatanzwe na Ndayobotse Silas kitaragombaga kwakirwa mu Rukiko Rwisumbuye, urubanza rwaciwe n’urwo Rukiko rukavaho, hakagumaho urwaciwe n’Urukiko rw’Ibanze rwategetse ko cyamurana yabaye ku wa 26/08/2023 iteshejwe agaciro; asubiza ko Minisiteri y’Ubutabera ikwiye kugobokeshwa, kugira ngo mu gihe byagenda bityo, izasabwe gusubiza amafaranga Harerimana Védaste yishyuye mu cyamunara, cyane cyane ko we yaguze mu buryo bukurikije amategeko. [24] Ndayobotse Silas yavuze ko yakoresheje cyamunara ikarangira ku wa 26/08/2023, amafaranga avuyemo agashyirwa mu Isanduku ya Leta, akibaza uwo Harerimana Védaste waguze mu cyamunara yabaza amafaranga yatanze mu gihe urubanza rwaba ruhindutse; ariko ko asanga ataba we kuko atari we wayatwaye, ko ahubwo yagiye mu Isanduku ya Leta. [25] Me Niyitegeka Emmanuel uhagarariye Mbabazi Kanamugire Déborah yavuze ko nta mpamvu ihari yo kugobokesha Minisiteri y’Ubutabera kubera ko ikiburanwa muri uru rubanza atari ugusesa cyamunara, ko ahubwo ari akarengane uwo aburanira yagiriwe; asoza avuga ko 3 Urubanza N° RS/INJUST/RCOM 00003/2022/SC rwaciwe ku wa 15/07/2022, igika cya 11. 4 Iteganya ko umuburanyi wari ufite uburenganzira bwo kwiyambaza izindi nzira z’ubujurire zisanzwe n’izidasanzwe ariko ntabikore mu gihe giteganyijwe n’amategeko atemerewe gusaba ko urubanza yatsinzwe rusubirishwamo ku mpamvu z’akarengane, keretse akarengane kabonywe n’Ubugenzuzi Bukuru bw’Inkiko. 5 Iteganya ko iyo Ubugenzuzi Bukuru bw’Inkiko bwasuzumye urubanza bukarubonamo akarengane busanze nta yindi nzira ihari yo gukemura akarengane kagaragara mu rubanza rwaciwe burundu, bukora raporo kuri icyo kibazo cy’akarengane bukayishyikiriza Perezida w’Urukiko rw’Ikirenga. 6 Iteganya ko Ubugenzuzi Bukuru bw’Inkiko bushinzwe kwita ku budakemwa bw’imanza no gusuzuma akarengane kavugwa mu manza zisabirwa gusubirwamo.

ibirebana no gusubiza amafaranga bibaye ngombwa byasuzumirwa mu zindi manza aho kuba muri uru. [26] Ku wa 09/01/2026, Urukiko rwafashe icyemezo mu rubanza rubanziriza urundi, rutegeka ko mu nyungu z’ubutabera, Minisiteri y’Ubutabera yagobokeshwa mu rubanza kugira ngo izagire icyo ivuga ku bijyanye n’amafaranga yishyuwe mu cyamunara ubwo harangizwaga urubanza N⁰ RP 00063/2016/TB/KCY, kuko Harerimana Védaste waguze mu cyamunara yifuza kuyasubizwa mu gihe hafatwa icyemezo gituma cyamunara iteshwa agaciro. [27] Urubanza rwongeye kuburanishwa mu ruhame ku wa 02/06/2026, Mbabazi Kanamugire Déborah, Ndayobotse Silas, Harerimana Védaste na Muhawenimana Donata bahagarariwe nka mbere, Leta y’u Rwanda/Minisiteri y’Ubutabera, ihagarariwe n’Intumwa ya Leta, Me KABIBI Spéciose. [28] Muri uru rubanza hasuzumwe ibibazo bikurikira: 1) Kumenya niba Urukiko Rwisumbuye rwa Gasabo rutaragombaga kwakira ubujurire bwa Ndayobotse Silas; 2) Kumenya uko Harerimana Védaste waguze mu cyamunara yasubizwa amafaranga yatanze mu gihe hakwemezwa ko cyamunara ikuweho; 3) Kumenya ishingiro ry’indishyi zisabwa muri uru rubanza. II. ISESENGURWA RY’IBIBAZO BIGIZE URUBANZA 1) Kumenya niba Urukiko Rwisumbuye rwa Gasabo rutaragombaga kwakira ubujurire bwa Ndayobotse Silas [29] Me Niyitegeka Emmanuel uhagarariye Mbabazi Kanamugire Déborah, avuga ko Urukiko Rwisumbuye rwa Gasabo rutagombaga kwakira ubujurire bwa Ndayobotse Silas kubera ko urubanza No RC 01321/2023/TB/GSBO rwaciwe ku wa 22/12/2023, Ndayobotse Silas akarujuririra mu Rukiko Rwisumbuye rwa Gasabo uwo munsi, ariko ntiyashyiramo impamvu z’ubujurire bwe nk’uko biteganywa n’amategeko, ahubwo azishyiramo ku wa 16/01/2024, nyamara kopi y’urubanza rwajuririrwaga yarashyizwe muri IECMS ku wa 27/12/2023. [30] Akomeza avuga ko ibimaze kuvugwa byerekana neza ko impamvu z’ubujurire zatanzwe impitagihe, kuko icyo baburanaga ari ugutesha agaciro cyamunara, kandi icyo kirego kikaba gitangwa kandi kikaburanishwa nk’ibirego byihutirwa, nk’uko biteganywa n’ingingo ya 2607 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe, bivuze ko ubujurire bwagombaga gutangwa hamwe n’imyanzuro mu gihe kitarenze iminsi itatu kuva umunsi kopi yashyiriwe muri IECMS nk’uko byagiye bitangwaho umurongo mu manza zitandukanye. 7 Iyo ngingo iteganya ko: “ibirego bisaba gutesha agaciro cyamunara bitangwa kandi bikaburanishwa mu bihe byihutirwa, bityo ubujurire bwabyo bugomba gutangwa bitarenze iminsi itatu (3) y’akazi, nk’uko biteganywa n’ingingo ya 188 y’iryo tegeko”.

[31] Me Ndihokubwayo Innocent wunganira Ndayobotse Silas, avuga ko ibivugwa n’urega nta shingiro byahabwa kuko uwo ahagarariye yatanze ubujurire mu Rukiko Rwisumbuye rwa Gasabo nta kopi y’urubanza iratangwa kandi ibihe byari bigiye kurenga, bituma ajurira agaragaza ko atanyuzwe n’icyemezo cy’umucamanza w’Urukiko rw’Ibanze rwa Gasabo kuko atubahirije amategeko n’ibimenyetso muri rusange, ko ariyo mpamvu yasabye Urukiko Rwisumbuye rwa Gasabo gukosora amakosa yakozwe, anibutsa ko azashyira muri système impamvu nyakuri z’ubujurire n’ibisobanuro byazo Urukiko rw’Ibanze rwa Gasabo rumaze gushyira kopi y’urubanza muri dosiye. Akomeza avuga ko ashingiye kuri ibyo bisobanuro, asanga nta cyari gutuma ubujurire bwa Ndayobotse Silas butakirwa mu gihe yari yubahirije ibihe biteganywa n’amategeko kandi agatanga n’igarama. [32] Me Sibomana Théophile uhagarariye Harerimana Védaste na Muhawenimana Donata bagobokeshejwe mu rubanza, avuga ko ibivugwa na Ndayobotse Silas n’umwunganizi we byasuzumwa hakurikijwe ibiteganywa n’amategeko, Urukiko rugatanga umurongo ku bijyanye n’imanza zicibwa kopi zigatinda gushyirwa muri système bigatera ikibazo cy’ibara ry’ibihe byo kujurira. Asoza avuga ko kuba Ndayobotse Silas yarubahirije igihe cyo kujurira, nta cyari kubuza ikirego cye kwakirwa, cyane cyane ko Mbabazi Kanamugire Déborah atasubije imyanzuro yakozwe. UKO URUKIKO RUBIBONA [33] Impaka ziri muri uru rubanza kuri iyi ngingo zishingiye ku kumenya niba ubujurire bwa Ndayobotse Silas butaragombaga kwakirwa n’Urukiko Rwisumbuye rwa Gasabo harebwe igihe impamvu zabwo zashyiriwe muri dosiye. [34] Ingingo ya 150, agace ka 5° n’aka 6°, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi nk’uko ryahinduwe, iteganya ko ubujurire bukorwa mu buryo bw’umwanzuro utanga ikirego, mu byo uwo mwanzuro ugaragaza hakaba harimo urutonde rw’inenge z’urubanza zisabirwa gukosorwa n’ibindi bibazo bigomba gusuzumwa, ibisobanuro kuri buri nenge cyangwa kuri buri kibazo bigaragaza amakosa yakozwe n’uburyo agomba gukosorwa hashingiwe ku mategeko, ibimenyetso n’igisabwa urukiko. [35] Ingingo ya 260 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, iteganya ko: […] Umuntu wese ubifitemo inyungu ashobora gusaba urukiko rw'ibanze rw'aho cyamunara igomba kubera kuyihagarika iyo: 1° hatubahirijwe amategeko agenga ishinganisha, ifatira n'itangazwa rya cyamunara; 2° umutungo ugomba kugurishwa udashobora kugurishwa kubera ubukene bwa nyirawo nk'uko biteganywa mu ngingo ya 259 y’iryo Tegeko; 3° hari ikimenyetso kidashidikanywaho kigaragaza ko umutungo ugiye kugurishwa atari uw'uryozwa kwishyura. Izi mpamvu ni nazo zishingirwaho mu kirego gisaba gutesha agaciro cyamunara yakozwe. Ibirego bivugwa muri iyi ngingo bitangwa kandi bikaburanishwa mu bihe by'ibirego byihutirwa. [36] Ingingo ya 188, igika cya 2, y’iryo Tegeko, iteganya ko […] igihe cyo kujuririra icyemezo cyafashwe ku birego byihutirwa ari iminsi itarenze itatu y’akazi uhereye ku munsi icyemezo cyasomeweho cyangwa ababuranyi bakimenyeyeho.

[37] Mu rubanza rubanziriza urundi N° RS/INJUST/RCOM 00006/2023/SC8, rwaciwe n’Urukiko rw’Ikirenga ku wa 15/11/2024 haburana BIMENYIMANA Innocent na NDERERIMANA Gédéon, ku birebana no gutangira kubara igihe cyo kujurira, Urukiko rwemeje ko harebwa igihe kopi y’urubanza yashyiriwe muri IECMS kuko aribwo bifatwa ko umuburanyi yamenyeye imikirize y’urubanza. Uyu murongo waje gushimangirwa mu rundi rubanza N⁰ RS/INJUST/RCOM 00001/2025/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/05/2026 haburana NIYONSABA Alice, MUTSINZI Boris na MUHASHYI KARAME Janvier9. [38] Mu rubanza rubanziriza urundi No RCOMAA 00071/2017/SC10 Banque Rwandaise de Développement (BRD) yaburanagamo na MBUTO Aimable na MUKANGABIRE Pacifique, Urukiko rw’Ikirenga rwasanze BRD yaratanze ingingo imwe y’ubujurire ku wa 08/12/2017, itanga izindi ebyiri ku wa 19/03/2018, naho ku wa 20/03/2018 itanga indi ngingo imwe y’ubujurire, ariko nabwo ntiyazitangira ibisobanuro, rusanga iyo migirire itandukanye n’igitekerezo kiri mu ngingo ya 150, agace ka 5°, y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, cy’uko mu bigomba kuba mu nyandiko y’ubujurire harimo n’impamvu z’ubujurire n’ibisobanuro byazo. [39] Ingingo z’Itegeko zavuzwe haruguru zisomewe hamwe n’umurongo watanzwe mu manza zimaze kuvugwa, zumvikanisha ko ikirego cyerekeye guhagarika cyangwa gutesha agaciro cyamunara gitangwa kandi kikaburanishwa mu bihe bimwe n’iby'ibirego byihutirwa. Zumvikanisha kandi ko ku muburanyi witabiriye iburanisha akamenyeshwa igihe urubanza ruzasomerwa kandi bikubahirizwa, ibihe by’ubujurire bibarwa uhereye igihe yamenyesherejweho urubanza, ni ukuvuga umunsi rwashyiriwe muri IECMS; ku birebana n’ibyemezo byafashwe ku birego byihutirwa akaba atagomba kurenza iminsi itatu y’akazi atarajurira iyo abikeneye. Ikindi cyumvikana mu bisobanuro byatanzwe haruguru, ni uko mu kujurira, ubyifuza agomba kugaragaza urutonde rw’ibyo anenga urubanza ajuririra n’ibisobanuro kuri buri nenge cyangwa kuri buri kibazo. [40] Ku birebana n’uru rubanza, dosiye igaragaza ko mu Rukiko rw’Ibanze rwa Gasabo Mbabazi Kanamugire Déborah yareze Umuhesha w’Inkiko Ndayobotse Silas asaba gutesha agaciro cyamunara yakozwe ku mutungo UPI: 1/02/14/07/1418 uherereye mu Mudugudu wa Gisharara, Akagari ka Nyagahinga, Umurenge wa Rusororo, Akarere ka Gasabo, Umujyi wa Kigali, bivuze ko ikirego cye gishingiye ku biteganywa n’ingingo ya 260, igika cya 5, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, iteganya ko bene ibi birego bitangwa kandi bikaburanishwa mu bihe bimwe n’iby’ibirego byihutirwa. Ibi byumvikanisha ko hashingiwe ku biteganywa n’ingingo ya 188, igika cya 2, y’iryo Tegeko, igihe cyo kujuririra icyemezo cyafashwe n’Urukiko rw’Ibanze rwa Gasabo cyari iminsi itarenze itatu y’akazi uhereye ku munsi cyasomeweho cyangwa ababuranyi bakimenyeyeho. [41] Dosiye y’urubanza N° RC 01321/2023/TB/GSBO igaragaza ko rwaburanishijwe ku wa 22/11/2023, Ndayobotse Silas atitabye, Urukiko rukamenyesha ababuranyi ko ruzasomwa ku wa 22/12/2023, uwo munsi rurasomwa n’inyandikomvugo y’isomwa ihita ishyirwa muri IECMS. 8 Urubanza rubanziriza urundi N° RS/INJUST/RCOM 00006/2023/SC rwaciwe ku wa 15/11/2024, igika cya 15. 9 Urubanza N⁰ RS/INJUST/RCOM 00001/2025/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 29/05/2026, igika cya 12. 10 Urubanza N° RCOMAA 00071/2017/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 26/10/2018, igika cya 21.

Kopi y’urubanza yo yashyizwe muri dosiye ku wa 27/12/2023 kandi izo nyandiko zose zamenyeshejwe ababuranyi bose (shared with public). [42] Dosiye y’urubanza N° RCA 00312/2023/TGI/GSBO igaragaza ko ku wa 22/12/2023, i saa kumi n’iminota mirongo itanu n’itandatu (16:56), Ndayobotse Silas yajuririye urubanza N° RC 01321/2023/TB/GSBO, cyakora mu gice kirebana n’imyanzuro y’ababuranyi (Parties Submissions, issues on merit), bigaragara ko kuri iyo tariki ya 22/12/2023 nta ngingo n’imwe y’ubujurire yatanze hamwe n’ibisobanuro byayo. Icyo yakoze ni ukwandika muri dosiye (IECMS) ko ujuriye ari Ndayobotse Silas no gutanga ubutumwa bugira buti: Gusaba urukiko kuzashyira muri système impamvu nyakuri z’ubujurire urukiko nirumara gushyira muri dossier (système) urubanza rwanditse mu ngingo zarwo zose (matolewo). [43] Dosiye igaragaza ko ku wa 16/01/2024, Me Ndihokubwayo Innocent yashyize muri IECMS impamvu y’ubujurire irebana no kuba umucamanza yarirengagije amategeko igihe yacaga urubanza N° RC 01321/2023/TB/GSBO, ariko nta bisobanuro byayo yatanze, ahubwo yabitanze ku wa 22/02/2024 aho yagaragaje ko Urukiko rw’Ibanze rwa Gasabo rwasobanuye nabi ingingo ya 233 y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, bigatuma rutesha agaciro cyamunara kandi umutungo watejwe cyamunara udakomoka ku kwishyura umwenda wafashwe n’umwe mu bashyingiranywe. [44] Urukiko rushingiye ku bimaze gusobanurwa haruguru, rurasanga Ndayobotse Silas atarubahirije ibihe byo kujurira biteganywa n’amategeko, kuko ubwo ku wa 22/12/2023 yagaragazaga ko ajuririye urubanza N° RC 01321/2023/TB/GSBO rwaciwe n’Urukiko rw’Ibanze rwa Gasabo kuri uwo munsi, atigeze agaragaza urutonde rw’ibyo anenga urubanza ajuririra n’ibisobanuro kuri buri nenge mu gihe giteganywa n’amategeko. [45] Urukiko rurasanga kandi rutaha agaciro ibivugwa na Ndayobotse Silas n’umwunganira ko kudatangira ku gihe ingingo z’ubujurire n’impamvu zazo byatewe no kubura kopi y’urubanza bajuririraga, kubera ko nk’uko byasobanuwe haruguru, kopi y’urubanza yashyizwe muri système ku wa 27/12/2023, ingingo ze z’ubujurire n’ibisobanuro byazo abitanga ku wa 22/02/2024 nyuma y‘amezi hafi abiri, kandi nyamara bitaragombaga kurenza iminsi itatu uherereye igihe amenyeye urubanza. [46] Hashingiwe ku mategeko no ku bisobanuro byatanzwe haruguru, Urukiko rurasanga Ndayobotse Silas atarubahirije ibihe byo kujurira biteganywa n’amategeko; bityo Urukiko Rwisumbuye rwa Gasabo rukaba rutaragombaga kwakira ubujurire bwe, bivuze ko urubanza rwaciye rufite N⁰ RCA 00312/2023/TGI/GSBO rugomba guteshwa agaciro hakagumaho urubanza No RC 01321/2023/TB/GSBO rwaciwe n’Urukiko rw’Ibanze rwa Gasabo ku wa 22/12/2023, rukemeza ko cyamurana yabaye ku wa 26/08/2023 iteshejwe agaciro. 2) Kumenya uko Harerimana Védaste waguze umutungo mu cyamunara yasubizwa amafaranga yatanze [47] Me Sibomana Théophile uhagarariye Harerimana Védaste na Muhawenimana Donata baguze mu cyamunara umutungo ufite UPI: 1/02/14/07/1418, avuga ko iyo cyamunara iramutse iteshejwe agaciro abo aburanira baba babujijwe uburenganzira ku mutungo baguze mu 2023 mu buryo bukurikije amategeko. Akomeza avuga ko mu gihe urubanza rwaciwe n’Urukiko Rwisumbuye rwa Gasabo rwateshwa agaciro hakagumaho urwaciwe n’Urukiko rw’Ibanze rwa

Gasabo rwatesheje cyamunara agaciro, hakoreshwa igenagaciro, Minisiteri y’Ubutabera ikabasubiza amafaranga ahwanye n‘agaciro umutungo ufite uyu munsi aho guhabwa ahwanye n‘agaciro wari ufite igihe cya cyamunara, cyane cyane ko batigeze bawukoresha. [48] Me KABIBI Spéciose uhagarariye Leta y’u Rwanda/Minisiteri y’Ubutabera, avuga iyo Minisiteri yari ifitanye na Me Ndayobotse Silas amasezerano yo kurangiza urubanza, agasobanura ko ubusanzwe iyo habayeho guteza cyamunara, umuhesha w’inkiko akabikora mu buryo bunyuranyije n’amategeko bigatuma iseswa, Minisiteri y’Ubutabera ntacyo ibazwa kuko umuhesha w’inkiko ufitanye na yo amasezerano aba afite inshingano yo kubahiriza amategeko. [49] Ku birebana n’uru rubanza, avuga ko mu gihe Urukiko rwasanga cyamunara igomba guteshwa agaciro, Leta yemera gusubiza amafaranga yakiriye bitewe nuko nta mwenda igifitiwe, ariko igasubiza 58.303.600 Frw kuko ayavuye mu cyamunara atari ko yose yageze mu Kigega cya Leta kubera ko havuyemo ayakoreshejwe mu mihango ya cyamunara hamwe n’igihembo cy’Umuhesha w’Inkiko. Avuga kandi ko ayo mafaranga Minisiteri yayasubiza Ndayobotse Silas binyuze kuri konti y’Urugaga rw’Abahesha b’Inkiko, akaba ari we uyasubiza uwari waguze mu cyamunara. Akomeza asobanura ko ayandi yakwishyurwa n’Umuhesha w’Inkiko Ndayobotse Silas waba yarakoze amakosa yatumye habaho gusesa cyamunara. Icyakora ku birebana n’umusoro w’ubukode bw’ubutaka ungana na 626.400 Frw nk’uko bigaragara mu nyandiko y’igabanya ry’amafaranga ya cyamunara, avuga ko biramutse bigaragaye ko uwo musoro koko Kanamugire Emmanuel yari awubereyemo Ikigo cy’Imisoro n’Amahoro (RRA), yategekwa kuyasubiza Harerimana Védaste waguze mu cyamunara. [50] Ku birebana no kuba abaguze umutungo mu cyamunara basubizwa inyungu z’amafaranga batanze hagendewe ku gaciro umutungo ufite uyu munsi, Me KABIBI Spéciose avuga ko Leta idacuruza ku buryo amafaranga y’iyi cyamunara yaba yarayabonyemo inyungu, ko n’Umuhesha w’Inkiko nta nyungu yayavanyemo kuko atayagumanye ahubwo yahise ayashyira aho yagombaga gushyirwa. Asoza asaba Urukiko kuzita ku kuba nta buriganya bwaranze uyu muhesha w’inkiko muri iyi cyamunara, ko ibyabaye byose byari mu nyungu z’ubutabera. [51] Me Ndihokubwayo Innocent uhagarariye Ndayobotse Innocent avuga ko haramutse hafashwe icyemezo gituma cyamunara iteshwa agaciro, uwo aburanira yemera gusubiza 7.740.000 Frw y‘igihembo yakiriye nk’Umuhesha w‘Inkiko, 150.000 Frw y’igenagaciro, 90.000 Frw yahawe Panorama na 90.000 Frw yishyuwe Radio IZUBA, ibinyamakuru byatanzwemo amatangazo ya cyamunara. Ku birebana na 626.400 Frw y’umusoro yishyuwe RRA, avuga ko Minisiteri y‘Ubutabera yavugana n’icyo Kigo kikaba ari cyo gisubiza uwo musoro, cyangwa hakarebwa niba Mbabazi Kanamugire Déborah nyir’umutungo wagurishijwe ari we ugomba kuyasubiza, dore ko hari ibimenyetso bigaragaza ko yari amaze imyaka igera ku munani atishyura uwo musoro w’ubutaka. [52] Me Niyitegeka Emmanuel uhagarariye Mbabazi Kanamugire Déborah, avuga ko yemeranya na Leta y’u Rwanda/Minisiteri y‘Ubutabera ku bijyanye n’uko byagenda mu gihe cyamunara yaba ivuyeho, ariko hagasuzumwa niba umusoro wa 626.400 Frw ari uw’ubukode bw’ubutaka utarishyuwe koko, cyangwa niba ari uwishyurwa ku bugure bugendanye na cyamunara, kuko byafasha Urukiko kumenya ugomba kuwusubiza. UKO URUKIKO RUBIBONA

[53] Impaka ziri kuri iyi ngingo, zerekeranye no kumenya uko amafaranga yavuye mu cyamunara yakozwe ku mutungo utimukanwa uvugwa muri uru rubanza yasubizwa nyirayo nyuma y’uko bigaragaye ko iyo cyamunara igomba guteshwa agaciro. [54] Ku birebana n’uko bigenda iyo cyamunara iteshejwe agaciro, mu rubanza N° RCOMAA 00031/2016/SC - RCOMAA 00036/16/CS rwaciwe ku wa 29/06/201811 haburana Asiimwe Frank na Bank of Kigali Ltd, Urukiko rw’Ikirenga rwemeje ko muri icyo gihe, ibintu bisubira uko byari bimeze mbere y’uko cyamunara iba; bikaba bivuze ko nyir’umutungo wagurishijwe awusubirana, n’uwari wishyuye agasubizwa amafaranga ye. [55] Ku bijyanye n’uru rubanza, dosiye yarwo igaragaramo inyandiko yo ku wa 26/08/2023 yakozwe na Me Ndayobotse Silas, yemeza ko umutungo wa Kanamugire Emmanuel awugurishije mu cyamunara kuri 67.000.000 Frw, kandi ko uguzwe na Harerimana Védaste. Dosiye igaragaramo kandi raporo yerekana ko 67.000.000 Frw yavuye mu cyamunara yagabanyijwe mu buryo bukurikira: 1) 626.400 Frw yishyuwe ubukode bw’ubutaka muri RRA; 2) 150.000 Frw yishyuwe igenagaciro ry’umutungo; 3) 90.000 Frw yishyuwe amatangazo muri PANORAMA Newspaper; 4) 90.000 Frw yishyuwe amatangazo kuri Radio IZUBA; 5) 7.740.000 Frw yishyuwe Umuhesha w’Inkiko nk’igihembo. Igiteranyo cy’amafaranga amaze kuvugwa gihwanye na 8.696.400 Frw cyakuwe muri 67.000.000 Frw hasigara 58.303.600 Frw, aya akaba ari yo yashyizwe mu Isanduku ya Leta. [56] Ku birebana na 626.400 Frw yishyuwe muri RRA uhagarariye Mbabazi Kanamugire Déborah avuga ko hagomba kugaragazwa niba ari umusoro w’ubukode bw’ubutaka cyangwa niba ari ujyanye n’ubugure, muri dosiye harimo ibimenyetso bigaragaza ko Mbabazi Kanamugire Déborah yagombaga kwishyura (tax due) umusoro ku mutungo ubaruye kuri UPI: 1/02/14/07/1418 mu buryo bukurikira : 1) Kuva ku wa 10/1/2017 kugeza ku wa 1/12/2017 : 191.751 Frw; 2) Kuva ku wa 01/01/2018 kugeza ku wa 31/12/2018 : 176.842 Frw; 3) Kuva ku wa 1/1/2020 kugeza ku wa 31/12/2020 : 63.807 Frw; 4) Kuva ku wa 1/1/2024 kugeza ku wa 31/12/2024 : 194.000 Frw. Hashingiwe kuri ibyo bimenyetso, Urukiko rurasanga 626.400 Frw yishyuwe RRA yari agamije kwishyura umusoro w’ubukode bw’ubutaka bwa Mbabazi Kanamugire Déborah bubaruye kuri UPI: 1/02/14/07/1418. [57] Ababuranyi bose muri uru rubanza bemeranya ko mu gihe hafatwa icyemezo gituma cyamurana yakozwe ku mutungo uvugwa muri uru rubanza iteshwa agaciro, Leta y’u 11 Muri uru rubanza, Asiimwe Frank yari yaregeye gutesha agaciro cyamunara y’umutungo we utimukanwa yari yarahayeho ingwate Bank of Kigali Ltd kubera ko yakozwe mu buryo bunyuranyije n’amategeko, Urukiko rw’Ikirenga ruhamishaho icyemezo cyafashwe n’inkiko zabanje guca urubanza, cy’uko iyo cyamunara iteshejwe agaciro. Reba igika cya 61.

Rwanda/Minisiteri y’Ubutabera yasubiza abari baguze mu cyamunara amafaranga yakiriye. Ikitumvikanwaho kuri iyi ngingo akaba ari uko abaguze basaba guhabwa amafaranga ahwanye n’agaciro umutungo ufite uyu munsi, mu gihe uhagarariye Leta we avuga ko igomba gusubiza amafaranga yakiriye kubera ko idacuruza ngo ibe yarayabyaje inyungu. Ndayobotse Innocent avuga ko mu gihe byagenda bityo, yemera gusubiza andi mafaranga yose arenga ku yo Leta y’u Rwanda yakiriye, gusa akavuga ko ay’umusoro w’ubukode bw’ubutaka ari Mbabazi Kanamugire Déborah ugomba kuyirengera kuko n’ubundi yari abereyemo RRA umwenda w‘umusoro ku butaka yaba asubiranye. Uburanira Mbabazi Kanamugire Déborah, ntahakana ko ari we ugomba kwirengera 626.400 Frw yishyuwe RRA mu gihe byagaragara ko hari umusoro w’ubukode bw‘ubutaka yari arimo. [58] Nk’uko byavuzwe haruguru ko iyo cyamunara iteshejwe agaciro ibintu bisubira uko byari bimeze itarakorwa, Urukiko rurasanga Mbabazi Kanamugire Déborah agomba gusubirana umutungo we ubaruye kuri UPI: 1/02/14/07/1418. [59] Ku birebana n’amafaranga agomba gusubizwa, mu rwego rwo gusubiza ibintu uko byari bimeze mbere ya cyamunara, Urukiko rurasanga amafaranga yavuye muri iyo cyamunara agomba gusubizwa Harerimana Védaste mu buryo bukurikira : 1) Leta y’u Rwanda/Minisiteri y‘Ubutabera igomba kumusubiza 58.303.600 Frw; 2) Ndayobotse Silas agomba kumusubiza amafaranga yakoreshejwe mu mihango ya cyamunara hamwe n’igihembo cy’Umuhesha w’Inkiko, ni ukuvuga 8.070.000 Frw. 3) Mbabazi Kanamugire Déborah agomba kumusubiza 626.400 Frw yakoreshejwe mu kwishyura umusoro w‘ubukode bw’ubutaka muri RRA. [60] Urukiko rurasanga amafaranga agomba gutangwa ari abariwe ku gaciro umutungo wari ufite mu gihe cya cyamunara aho kuba ahwanye n’agaciro umutungo ufite uyu munsi nk’uko Me Sibomana Théophile uhagarariye Harerimana Védaste na Muhawenimana Donata abisaba, kubera ko niba agaciro k‘umutungo yari yaguze mu cyamunara yateshejwe agaciro kariyongereye, nyir’umutungo uwusubiranye ni we ugomba kubyungukiramo. 3) Kumenya ishingiro ry’indishyi zisabwa muri uru rubanza [61] Me Niyitegeka Emmanuel uburanira Mbabazi Kanamugire Déborah, asaba ko mu gihe Ndayobotse Silas yatsindwa, yategekwa gutanga indishyi zingana na 1.300.000 Frw akubiyemo 1.000.000 Frw y’igihembo cya Avoka na 300.000 Frw y'ikurikiranarubanza. [62] Me Ndihokubwayo Innocent uburanira Ndayobotse Silas avuga ko indishyi abarega basaba batazikwiye kuko bishoye mu manza batabanje gushishoza. Asaba ahubwo ko mu gihe ikirego cya Mbabazi Kanamugire Déborah kitahabwa ishingiro, yategekwa kuzatanga 300.000 Frw y’ikurikiranarubanza na 1.000.000 Frw y'igihembo cya Avoka. [63] Me Niyitegeka Emmanuel uburanira Mbabazi Kanamugire Déborah, avuga ko indishyi Ndayobotse Silas asaba zitahabwa ishingiro, kuko kuba yarasabye ko urubanza yatsinzwe rusabirwamo ku mpamvu z’akarengane ari uburenganzira ahabwa n’itegeko, kandi akaba yumva impamvu yatanze zifite ishingiro.

[64] Me Sibomana Théophile uhagarariye Harerimana Védaste na Muhawenimana Donata, avuga ko iby’indishyi ntacyo babivugaho, ko icyo basaba ari uko barenganurwa Harerimana Védaste agahabwa uburenganzira ku mutungo yaguze. UKO URUKIKO RUBIBONA [65] 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 nk’uko ryahinduwe, iteganya ko ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. [66] Hashingiwe kuri iyi ngingo, Urukiko rurasanga Mbabazi Kanamugire Déborah akwiye guhabwa amafaranga y‘ibyakoreshejwe mu rubanza kubera ko ari we utsinze, kandi bikaba bigaragara ko yiyambaje Avoka wo kumuburanira no gukurikirana urubanza. Kubera iyo mpamvu, 1.000.000 Frw y’igihembo cya Avoka na 300.000 Frw y'ikurikiranarubanza asaba Ndayobotse Silas utsinzwe urubanza akaba akwiye kuyahabwa. III. ICYEMEZO CY’URUKIKO [67] Rwemeje ko ikirego gisaba gusubirishamo ku mpamvu z’akarengane urubanza No RCA 00312/2023/TGI/GSBO rwaciwe n’Urukiko Rwisumbuye rwa Gasabo ku wa 03/04/2024, gifite ishingiro; [68] Rwemeje ko Urukiko Rwisumbuye rwa Gasabo rutagombaga kwakira ubujurire bwa Ndayobotse Silas; [69] Rwemeje ko urubanza No RCA 00312/2023/TGI/GSBO rwaciwe n’Urukiko Rwisumbuye rwa Gasabo ku wa 03/04/2024 ruteshejwe agaciro; [70] Rutegetse Leta y’u Rwanda/Minisiteri y’Ubutabera gusubiza Harerimana Védaste 58.303.600 Frw; [71] Rutegetse Ndayobotse Silas gusubiza Harerimana Védaste 8.070.000 Frw; [72] Rutegetse Mbabazi Kanamugire Déborah gusubiza Harerimana Védaste 626.400 Frw; [73] Rutegetse Ndayobotse Silas guha Mbabazi Kanamugire Déborah 1.300.000 Frw akubiyemo 1.000.000 Frw y’igihembo cya Avoka na 300.000 Frw y’ikurikiranarubanza.