MUKAGATARI vs AKARERE KA GISAGARA

# MUKAGATARI vs AKARERE KA GISAGARA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-02-17 - Case/document no.: RS/INJUST/RCOM 00013/2022/CA - Collection: Court of Appeal

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MUKAGATARI vs AKARERE KA GISAGARA [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RCOM 00013/2022/CA (Munyangeri, N., P.J., Kamere na Ngagi J.) 17 Gashyantare 2025] Amategeko agenga amasezerano – ikimenyetso cy’amasezerano – Inyandiko iriho umukono igaragaza icyakozwe ikozwe atari mu rwego rw’amasezerano iba ihagije nk’ikimenyetso cy’amasezerano. Amategeko agenga amasezerano – kubara inyungu – inyungu z’ubukererwe – Inyungu z’ubukererwe ku mwenda zitangira kubarwa guhera igihe uwishyuza ahaye uwo yishyuza integuza kugeza igihe haciriwe urubanza ku rwego rwa nyuma kuri uwo mwenda iyo waregewe mu Rukiko, kandi zikabarwa ku kigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/ average lending rate) kigaragara mu nyandiko yitwa Interest Rate Structure itangazwa na Banki Nkuru y’u Rwanda ku rubuga rwayo. Incamake y’ikibazo: Uru rubanza rwatangiye Mukagatari arega Akarere ka Gisagara mu Rukiko rw’Ubucuruzi asaba kwishyurwa amafaranga 4.606.500Frw kandi n’inyungu ziyakomokaho zingana na 6.510.000Frw, akomoka ku ifumbire yahaye imirenge n’utugali nabo bakayiha abaturage bakoraga muri VUP na FONERWA bamwizeza ko bazabishyuza bahembwe nabo bakamwishyura, ariko ko atariko byagegenze bakaba baranze kuwishyura. Anasaba indishyi zitandukanye. Akarere ka Gisagara katanze inzitizi y’iburabubasha bw’Urukiko rw’Ubucuruzi, ariko asaba ko Urukiko ruramutse rubibonye ukundi rugasuzuma urubanza mu mizi rwakwemeza ko nta mwenda Akarere ka Gisagara kabereyemo Mukagatari kuko katigeze kamutegeka guha abaturage ifumbire, kakaba kataranabishingiye mu gihe cyo guhabwa iyo fumbire. Urukiko rw’Ubucuruzi rwaciye urubanza RS/SCP/RCOM 00221/2020/TC, rwemeza ko rufite ububasha bwo kuburanisha urwo rubanza, ko Akarere ka Gisagara nta mwenda gafitiye Mukagatari. Rutegeka ko Mukagatari aha Akarere indishyi z’ikurikiranarubanza. Mukagatari yajuriye mu Rukiko Rukuru rw’Ubucuruzi, avuga ko Akarere ka Gisagara ari ko kagomba kumwishyura umwenda aregera n’inyungu ziwukomokaho, kuko ari ko kishingiye abaturage bahawe ifumbire, ashingiye ku mabaruwa atandukanye yandikiwe n’ubuyobozi bw’imirenge bumusaba guha abaturage ifumbire ndetse n’ayo bagiye bandikira abahawe iyo fumbire babasaba kwishyura. Akarere ka Gisagara kireguye kavuga ko kuba Akarere karamwishyurije abamufitiye umwenda kubera ifumbire yabahaye bidakuraho inshingano zo kuba ari abo baturage bagomba kwishyura, ngo izo nshingano zibe zakwimukira ku Karere. Urukiko mu rubanza RSA/SCP/RCOM00020/2021/HCC, rwemeje ko, Ubujurire bwa Mukagatari nta shingiro bufite; ko yishyura Akarere ka Gisagara amafaranga y’igihembo cya Avoka. Mukagatari yasabye ko urubanza RSA/SCP/RCOM 00020/2021/HCC rusubirishwamo ku mpamvu z’akarengane, maze mu cyemezo No 234/CJ/2022, Perezida w’Urukiko rw’Ikirenga yemeza ko urwo rubanza rusubirwamo ku mpamvu z’akarengane, arwohereza mu Rukiko rw’Ubujurire kugira ngo abe ari rwo ruzaruburanisha. Mukakagatari avuga ko mu manza zabanje habayemo akarengane gashingiye ku kwirengagiza ibimenyetso yatanze bigaragaza ubwishingire bw’Akarere nk’inyandiko n’imishyikirano yagiye agirana n’Abayobozi b’Imirenge n’Utugari batandukanye kuri iki kibazo, kandi ko Mukagatari nta muturage yigeze akorana na we cyangwa ngo amuhe ifumbire ku giti cye. Asaba guhabwa amafaranga 4.606.500Frw y’ifumbire yagemuriye abaturage, inyungu zayo, n’indishyi zitandukanye. Urukiko mu rubanza RS/INJUST/RCOM 00013/2022/CA rwemeje ko ikirego cyo gusubirishamo urubanza RSA/SCP/RCOM 00020/2021/HCC gifite ishingiro. Rutegeka Akarere ka Gisagara guha Mukakagatari amafaranga aregera n’indishyi zitandukanye.

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Incamake y’icyemezo: 1. Inyandiko iriho umukono igaragaza icyakozwe ikozwe atari mu rwego rw’amasezerano iba ihagije nk’ikimenyetso cy’amasezerano. Bityo, umucuruzi kubera icyizere afitiye ubuyobozi bubimusabye, ashobora gutanga ibicuruzwa ku baturage hatiriwe habaho imihango myinshi nk’iyo gupiganira amasoko cyangwa se gukora amasezerano yanditswe yihariye yabigenewe kandi akishyurwa. 2. Inyungu z’ubukererwe ku mwenda zitangira kubarwa guhera igihe uwishyuza ahaye uwo yishyuza integuza kugeza igihe haciriwe urubanza ku rwego rwa nyuma kuri uwo mwenda iyo waregewe mu Rukiko, kandi zikabarwa ku kigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/ average lending rate) kigaragara mu nyandiko yitwa Interest Rate Structure itangazwa na Banki Nkuru y’u Rwanda ku rubuga rwayo. 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 111. Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, Ingingo ya 43 Itegeko No 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso, Ingingo ya 4,22 Imanza zifashishijwe: Urubanza RS/INJUST/RCOM 00003/2023/CA, haburana FORWARD ENTERPRISES Ltd vs University of Rwanda rwaciwe n’Urukiko rw’Ubujurire ku wa 31/10/2023, ibika bya 21 kugeza kuri 32 Inyandiko z’abahanga zifashishijwe: Virginie LARRIBAU-TERNEYRE, Droit Civil, Les obligations, 17e édition, 2020-2021, pp.227 Urubanza I. IMITERERE Y′URUBANZA [1] Mukagatari Jacqueline yareze Akarere ka Gisagara mu Rukiko rw’Ubucuruzi, avuga ko ubuyobozi bw’ako Karere bwahaye amabwiriza abayobozi bo ku rwego rw’Imirenge n’Utugari yo gufasha abaturage bakoraga muri VUP na FONERWA kubona ifumbire kugira ngo bazagire umusaruro w’imihigo. Avuga ko ari muri urwo rwego abayobozi b’Imirenge n’Utugari bagiye bamusaba kubaha ifumbire ngo bihere abaturage bakora muri VUP na FONERWA, bamwizeza ko bazabishyuza bahembwe nabo bakamwishyura, ariko ko kuva mu mwaka wa 2013 kugeza ubu yishyuje amafaranga y’ifumbire yabahaye bakanga kumwishyura, ku buryo yatanze icyo kirego uwo mwenda ungana na 4.606.500Frw kandi akanasaba kwishyurwa inyungu aba yarakomoye kuri ayo mafaranga zingana na 6.510.000 Frw. [2] Mu rubanza RS/SCP/RCOM 00221/2020/TC, Mukagatari Jacqueline yaregeyemo ayo mafaranga y’umwenda n’inyungu zayo nk’uko yavuzwe haruguru hiyongereyeho no gusaba indishyi z’akababaro no gusiragira mu manza zingana na 1.500.000Frw, igihembo cya Avoka kingana na 1.000.000Frw, amafaranga y’ingwate y’amagarama angana na 20.000Frw, asaba kandi ko Urukiko rutegeka ko habaho irangizarubanza ry’agateganyo. [3] Uwaburaniraga Akarere ka Gisagara yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubucuruzi, ariko asaba ko Urukiko ruramutse rubibonye ukundi rugasuzuma urubanza mu mizi rwakwemeza ko nta mwenda Akarere ka Gisagara kabereyemo Mukagatari Jacqueline kuko katigeze kamutegeka guha abaturage ifumbire, kakaba kataranabishingiye mu gihe cyo guhabwa iyo fumbire.

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[4] Ku wa 10/02/2021, Urukiko rw’Ubucuruzi rwaciye urubanza RS/SCP/RCOM 00221/2020/TC, rwemeza ko rufite ububasha bwo kuburanisha urwo rubanza, ko Akarere ka Gisagara nta mwenda gafitiye Mukagatari Jacqueline, ko katagomba kumwishyura amafaranga aregera n’inyungu zayo, ko indishyi yasabye atazihawe, ko ahubwo agomba guha Akarere ka Gisagara 200.000 Frw y’ikurikiranarubanza. [5] Mukagatari Jacqueline yajuriye mu Rukiko Rukuru rw’Ubucuruzi, ikirego gihabwa RSA/SCP/RCOM00020/2021/HCC, yongera kuvuga ko Akarere ka Gisagara ari ko kagomba kumwishyura umwenda aregera n’inyungu ziwukomokaho, kuko ari ko kishingiye abaturage bahawe ifumbire, ashingiye ku bimenyetso bitandukanye by’amabaruwa yandikiwe n’abayobozi b’imirenge bamusaba kubaha iyo fumbire, ndetse n’ayo bagiye bandikira abahawe iyo fumbire babasaba kwishyura. [6] Uhagarariye Akarere ka Gisagara yireguye avuga ko kuba Akarere karamwishyurije abamufitiye umwenda kubera ifumbire yabahaye bidakuraho inshingano zo kuba ari abo baturage bagomba kwishyura, ngo izo nshingano zibe zakwimukira ku Karere, mu gihe Mukagatari Jacqueline azi neza ko ntacyo yahaye Akarere ka Gisagara, ndetse ko uretse kubivuga gusa nta n’ikimenyetso yatanze kigaragaza ko imirenge yari yarishingiye kuzishyurira abo baturage igihe bazaba bananiwe kwishyura. [7] Ku wa 17/12/2021, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RSA/SCP/RCOM00020/2021/HCC, rwemeza ko : Ubujurire bwa Mukagatari Jacqueline nta shingiro bufite ; Mukagatari Jacqueline yishyura Akarere ka Gisagara amafaranga y’igihembo cya Avoka angana n’ibihumbi magana atanu (500.000Frw). Imikirize y’urubanza RS/SCP/RCOM 00021/TC rwaciwe ku wa 10/02/2021 n’Urukiko rw’Ubucuruzi idahindutse. [8] Mukagatari Jacqueline yasabye ko urubanza RSA/SCP/RCOM 00020/2021/HCC rusubirishwamo ku mpamvu z’akarengane, maze mu cyemezo No 234/CJ/2022 cyo ku wa 18/10/2022, Perezida w’Urukiko rw’Ikirenga yemeza ko urwo rubanza rusubirwamo ku mpamvu z’akarengane, arwohereza mu Rukiko rw’Ubujurire kugira ngo abe ari rwo ruzaruburanisha, ikirego cyandikwa kuri RS/INJUST/RCOM 00013/2022/CA. [9] Urubanza rwaburanishijwe mu ruhame ku wa 06/11/2024, Mukagatari Jacqueline ahagarariwe na Me Musonera Alexis, naho Akarere ka Gisagara gahagarariwe na Me Mbonigaba Eulade, urubanza rurapfundikirwa isomwa ryarwo rishyirwa ku wa 22/11/2024, ariko uwo munsi ryimurirwa ku wa 29/11/2024, uwo munsi ryongera kwimurirwa ku wa 13/12/2024, nabwo ntirwasomwa ahubwo isomwa ryarwo rishyirwa ku wa 17/02/2025. [10] Mu myanzuro no mu miburanire, uburanira Mukakagatari Jacqueline avuga ko mu manza zabanje habayemo akarengane gashingiye ku kwirengagiza ibimenyetso yatanze bigaragaza ubwishingire bw’Akarere nk’inyandiko n’imishyikirano yagiye agirana n’Abayobozi b’Imirenge n’Utugari batandukanye kuri iki kibazo, kandi ko Mukagatari Jacqueline nta muturage yigeze akorana na we cyangwa ngo amuhe ifumbire ku giti cye; ibi bikaba byaramuviriyemo kutishyurwa umwenda ungana na 4.606.500Frw uhwanye n’ikiguzi cy’ifumbire. Avuga kandi ko kuba uwo aburanira atarishyuriwe igihe uwo mwenda, byatumye ubucuruzi bwe budindira, akaba abisabira inyungu zo mu gihe cyose Akarere kamaranye amafaranga ye, akanasaba guhabwa amafaranga y’ikurikiranarubanza, amagarama y’imanza yatanzwe n’ibihembo bya Avoka. Me Mbonigaba Eulade uhagarariye Akarere ka Gisagara we avuga ko nta mushyikirano n'umwe Mukagatari Jacqueline yigeze agirana n’Abayobozi b’Imirenge n’Utugari bagamije kwishingira ubwishyu bw’iyo fumbire, bityo ko ibyo asaba byose nta shingiro byagira. Anasaba amafaranga y’ikurikiranarubanza.

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[11] Hashingiwe ku bimaze kuvugwa mu gika kibanziriza iki, Urukiko rurasanga hagomba gusuzumwa ibibazo bikurikira : Kumenya niba hari ibimenyetso byatanzwe na Mukagatari Jacqueline bigaragaza ko umwenda yishyuza wishingiwe n’Akarere ka Gisagara ku buryo kawuryozwa ; Gusuzuma ibijyanye n’inyungu Mukagatari Jacqueline yishyuza Akarere ka Gisagara ; Ibijyanye n’amafaranga y’ikurikiranarubanza, ay’ibihembo bya Avoka n’ay’amagarama asabwa n’ababuranyi. II. ISESENGURA RY’IBIBAZO BIGIZE URU RUBANZA Kumenya niba hari ibimenyetso byatanzwe na MUKAGATARI Jacqueline bigaragaza ko umwenda yishyuza wishingiwe n’Akarere ka Gisagara ku buryo kawuryozwa [12] Me Musonera Alexis, uhagarariye Mukagatari Jacqueline, avuga ko uwo ahagarariye yagiye agirana imishyikirano n’Abayobozi b’Imirenge n’Utugari bakamusaba gutanga ifumbire yo guha abaturage, ko ku birebana n’umwenda aregera nta muturage yigeze akorana nawe cyangwa ngo amuhe ifumbire ku giti cye, ko ahubwo yayihaga ubuyobozi bukaba ari bwo buyihera abahinzi. Asobanura ko amabaruwa yagiye atangaho ibimenyetso yandikiranye n’abo bayobozi yose agaragaza ko nta na rimwe yigeze atanga iyo fumbire batabanje kubimusaba, bityo ko asanga izo nshingano z’abo bakozi b’Akarere ka Gisagara nta wundi wazirengera atari Akarere ka Gisagara bari babereye abakozi. Avuga ko ibyo inkiko zabanje zavuze ko yagombaga kwishyuza abahinzi ubwabo ngo kuko ari bo yahaye ifumbire nta shingiro bifite kuko ibimenyetso yatanze bigaragaza ko nta muhinzi n’umwe bigeze bagirana imishyikirano ngo abe yabona aho ahera abishyuza. [13] Avuga kandi ko amabaruwa abo bayobozi mu Karere bandikiye SACCO Indatwa bayisaba gukora transfer y’amafaranga yagombaga gukatwa ku mishahara y’abahinzi bahawe ifumbire maze agashyirwa kuri konti ya Mukagatari, nta kindi cyatumaga yandikwa kitari ukuba abayobozi bayandikaga bari bazi neza inshingano bafashe zo kumwishyuriza, ku buryo iyo bikorwa nk’uko babisabaga bitari kuba byarabaye ngombwa kwishyuza Akarere ka Gisagara habanje kwiyambazwa inkiko. [14] Me Mbonigaba Eulade, uhagarariye Akarere ka Gisagara, yiregura avuga ko ikirego cya Mukagatari Jacqueline nta shingiro gifite, ko nta mushyikirano n'umwe yigeze agirana n’abayobozi b’Imirenge n’Utugari bagamije kumwishingira kandi ko n’ikibigaragaza neza ari uko nta nyandiko y’amasezerano y'ubwishingire Mukagatari Jacqueline yigeze agaragaza yaba yaragiranye n’Akarere ka Gisagara kari kuba kabifitiye ububasha. [15] Asobanura ko iyo koko Akarere ka Gisagara kaba karafashe inshingano yo kuzamwishyura, baba baragiranye amasezerano y'isoko mu buryo buteganywa mu ngingo ya 55 y' Itegeko N°62/2018 ryo ku wa 25/08/2018 rigenga amasoko ya Leta, kuko bidashoboka ko urwego rwa Leta rwakwishingira umuntu nta nyandiko bikorewe, ndetse ko urwego rw’Akagari cyangwa se urw’Umurenge bitari bifite ubushobozi bwo kwishingira kuzishyura iyo fumbire, mu gihe mu rwego rw’amategeko ubwo bubasha bufitwe na Komite Nyobozi y'Akarere, bigashyirwa mu bikorwa n'umugenga w'ingengo y'imari (budget manager) ari we Munyamabanga Nshingwabikorwa w'Akarere. Yongeraho ko ibyo amaze gusobanura amategeko ateganya Mukagatari Jacqueline nka rwiyemezamirimo atabiyobewe kimwe n'undi uwo ari we wese, hashingiwe ku kuba nta wakwitwaza ko atazi amategeko. [16] Avuga kandi ko muri uru rubanza ikibazo gihari ari icy’amategeko, ko urwego rwa Leta rw’Akarere rugira uko rucunga amafaranga hakoreshejwe uburyo bw’itangwa ry’amasoko, n’ubwo ngo urwego rw’Umurenge narwo rushobora kugira uko rubihabwamo ububasha buto bwo kugira icyo rubikoraho, ariko ko ku birebana n’ibyagaragajwe muri uru rubanza asanga atari ikibazo cy’amasoko yaba

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yaratanzwe, ko ahubwo abona ibyakozwe bishingiye ku buryo ubuyobozi bw’Akarere ka Gisagara bwakoreye ubuvugizi Mukagatari Jacqueline kugira ngo abone uko acuruza ifumbire ku baturage, ariko ko ibyo bitagomba gufatwa nko kwishyiraho responsabilité (inshingano) yo kuzishyurira abo baturage. UKO URUKIKO RUBIBONA [17] Impaka kuri iki kibazo zishingiye ku kumenya niba hari ibimenyetso bigaragaza ko Akarere ka Gisagara karyozwa umwenda w’ikiguzi cy’ifumbire yahawe abaturage ungana na 4.606.500Frw Mukagatari Jacqueline aregera. [18] Ingingo ya 43 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ibikurikira : “Inyandiko iriho umukono igaragaza icyakozwe ikozwe atari mu rwego rw’amasezerano iba ihagije nk’ikimenyetso cy’amasezerano”. [19] Ingingo ya 22 y’Itegeko No 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso iteganya ibikurikira ku birebana n’agaciro k’inyandiko umuntu yandikiye undi: “Inyandiko umuntu yandikiye undi itsindisha uwayanditse, niyo yaba atarayishyizeho igikumwe cyangwa umukono we, icyangombwa ni uko hagaragazwa ko ari we ikomokaho. Iyo nyandiko ifatwa nko kwiyemerera ibyo umuntu aregwa bidakorewe imbere y’urwego rufite ububasha”. [20] Ingingo ya 4, igika cya 1, y’Itegeko N° 062/2024 ryo ku wa 20/06/2024 rigenga ibimenyetso iteganya ibi bikurikira : “Urega cyangwa utanze ikibazo agaragaza ikimenyetso cy’ibyo aregera cyangwa asaba. Uwiregura agaragaza ikimenyetso gishyigikira ukwiregura kwe…”. [21] Izi ngingo zisuzumiwe hamwe zigaragaza ko inyandiko umuntu yandikiye undi agira icyo yiyemeza n’ubwo yaba ikozwe atari mu rwego rw’amasezerano itsindisha uwayanditse. Uyiregesha afite inshingano yo kuyigaragaza. [22] Dosiye y’urubanza igaragaza ko icyaregewe cy’ibanze muri uru rubanza kuva rutangiye ari ugusaba Urukiko gutegeka Akarere ka Gisagara kwishyura Mukagatari Jacqueline umwenda ungana na 4.606.500Frw uhwanye n’ikiguzi cy’ifumbire yatanzwe mu Murenge wa Nyanza, uwa Kigembe n’uwa Muganza yo muri ako Karere, ko ifumbire yayitanze abisabwe mu nyandiko yandikiwe n’ubuyobozi bwamugaragarizaga ko bwari bwishingiye abaturage bayihawe. [23] Muri dosiye hagaragara ibaruwa yo ku wa 22/10/2012 n’iyo ku wa 09/11/2012 Umunyamabanga Nshingwabikorwa w’Umurenge wa Nyanza yandikiye Mukagatari Jacqueline amugezaho urutonde rw’abagarariye amatsinda y’abazagurizwa ifumbire, anamugaragariza ko bazayishyura mu gihe cy’amezi 2, kuko bakora muri VUP bakaba batarahembwa (n’Umurenge)1. [24] Dosiye igaragaza ibaruwa yo ku wa 08/11/2015 n’iyo ku wa 21/12/2015, Umunyamabanga Nshingwabikorwa w’Umurenge wa Kigembe yandikiye Manager wa SACCO Indatwa2, ibaruwa yo ku

1 Ibaruwa yo ku wa 22/10/2012 iragira iti: “Wowe MUKAGATARI Jacqueline nkwandikiye nkumenyesha ko twebwe ubuyobozi bw’Umurenge wa Nyanza twishingiye abakozi bakora muri VUP kugirango bahabwe ideni ku ifumbire ingana na 3250 KG na 1625 KG ya DAP na UREE. Izishyurwa mu gihe cy’amezi abiri nk’uko abahinzi babyiyemeje, ikazishyurwa ku buryo bwa nkunganire aho bishyura ½ bakishyurirwa andi mafaranga angana na ½ na Leta……”. Naho iyo ku wa 09/11/2012 ikagira iti: “Nkwandikiye ngira ngo nkugezeho urutonde rw’abahinzi bazagurizwa ifumbire ingana na kg 7400 za DAP na kg 3700 za UREE yo gutera mu bigori muri gahunda ya NKUNGANIRE bakazayishyura mu gihe cy’amezi 2 kuko bakora muri VUP bakaba batarahembwa. Urutonde rw’abahinzi bazagurizwa urarusanga ku mugereka w’iyi baruwa”. 2 Muri iyo baruwa ifite impamvu yo “kudufasha gukora transfer y’amafaranga y’ifumbire”, Umunyamabanga Nshingwabikorwa w’Umurenge wa Kigembe arabwira madamu Manager wa SACCO INDATWA ibikurikira: “Nejejwe no kubandikira ngira ngo mbasabe ko mwadufasha gukura amafaranga angana na 1.122.400 frw y’Abenegihugu bahemberwa muri SACCO INDATWA bakoze muri VUP bakaba barafashe ifumbire ku ideni kuri Agrodealer MUKAGATARI

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wa 02/06/2016, Umuyobozi w’Akarere ka Gisagara yandikiye Uwimpaye Aimé Serge, umukozi ushinzwe ubuhinzi mu Murenge wa Kigembe, amusaba ibisobanuro ku ikosa ryo kuba atarafashije abahinzi kwishyura umwenda bafitiye Mukagatari Jacqueline kuko babikopeshereje ifumbire, ndetse na raporo yo ku wa 14/05/2015 yerekana uko ifumbire yari yatanzwe ku baturage bo mu Murenge wa Kigembe. [25] Dosiye igaragaza kandi ibaruwa yo ku wa 02/06/2016, Ubuyobozi bw’Akarere ka Gisagara bwandikiye Ngendaneza Pierre Célestin, umukozi ushinzwe imibereho myiza y’abaturage n’iterambere mu Kagari ka Cyumba, Umurenge wa Muganza, bumusaba ibisobanuro kuko atishyuye umwenda afitiye Mukagatari Jacqueline na Habuhazi, uwo mwenda ukaba wari ushingiye ku ifumbire yahawe ariko ntiyishyure ; ubwo buyobozi bukaba bwaramusabaga kwishyura uwo mwenda bitarenze ku wa 10/06/2016. [26] Dosiye na none igaragaza ibaruwa yo ku wa 11/04/2016, Mukagatari Jacqueline yandikiye Umunyamabanga Nshingwabikorwa w’Umurenge wa Nyanza amusaba kumwishyuriza abaturage bakoraga muri VUP umwenda ungana na 3.145.000Frw ukomoka kw’ifumbire y’imvaruganda bahawe; ibaruwa yandikiye Akarere ka Gisagara kakayibona ku wa 07/05/2018 asaba kwishyurizwa umwenda ungana na 622.000Frw y’ifumbire y’imvaruganda, n’indi baruwa yo ku wa 23/04/2018 yandikiye Akarere ka Gisagara asaba ko kamwishyuriza umwenda ungana na 700.000Frw y’ifumbire yafashwe n’umukozi ushinzwe iterambere mu Kagari ka Gatovu. [27] Urukiko rurasanga nk’uko bimaze kugaragazwa haruguru, inzego zitandukanye z’ubuyobozi mu Karere ka Gisagara zarabaye hagati ya Mukagatari Jacqueline nk’umucuruzi wemewe w’inyongeramusaruro (agrodealer) n’abaturage bo mu Mirenge ya Nyanza, Kigembe na Muganza yo muri ako Karere nk’abaguzi b’inyongeramusaruro (ifumbire), aba baturage kandi hejuru yo kwizera ubuyobozi bwabo nk’ubugomba kurengera inyungu n’iterambere byabo muri rusange bakaba bari bahujwe n’ubwo buyobozi by’umwihariko no kuba ari bwo bwagombaga kubagezaho amafaranga y’ibihembo by’imirimo babaga barakoze mu rwego rw’imishinga ya VUP na FONERWA bari babereye abagenerwabikorwa, ayo mafaranga akaba ari nayo ubwo buyobozi bwashingiyeho busaba Mukagatari Jacqueline kwemera gutanga ifumbire ku ideni kubera icyizere n’undi muturage wese yaha ubuyobozi bwabimusaba hatiriwe habaho imihango myinshi nk’iyo gupiganira amasoko cyangwa se gukora amasezerano yanditswe yihariye yabigenewe. Ibi byose bikaba ari ibintu bishobora kugaragaza ko ifumbire ishobora kugera ku baturage kandi uwo mucuruzi ntaho aziranye nabo, gusa hashingiwe ku kuba buri ruhande ruhuriye n’urundi ku kumenya no kwizera ubuyobozi bwa Leta buri hagati yabo. Ibi bikaba binagaragaza ko ifumbire Mukagatari Jacqueline aregera kwishyurwa yayitangaga ahereye kuri liste yatanzwe n’Ubuyobozi mu Karere ka Gisagara no ku cyizere cyo kuzishyurwa yabaga yahawe n’ubwo buyobozi. [28] Urukiko rurasanga ku bijyanye n’ifumbire yatanzwe mu Murenge wa Nyanza, ibaruwa yo ku wa 09/11/2012 n’iyo ku wa 22/10/2012 zatanzweho ibimenyetso na Mukagatari Jacqueline zigaragaza ko mu buryo bweruye ubuyobozi bw’Umurenge wa Nyanza bwishingiye abaturage nk’abakozi bakoraga muri VUP kandi bahembwa ubwo buyobozi bubanje kubigiramo uruhare, kugira ngo babashe guhabwa ifumbire ku ideni. Mu gihe rero ubwo buyobozi butabashije gukusanya mu baturage ubwishyu bw’iyo fumbire ngo bubugeze kuri Mukagatari Jacqueline, uru Rukiko rukaba rusanga nta bundi buryo bwari busigaye uyu yakwishyurwamo uretse gusa kuba Akarere ka Gisagara nk’umukoresha ufite ubuzima gatozi kandi ukuriye abakozi bo muri uwo Murenge ari ko kagomba kuryozwa ubwo bwishyu.

Jacqueline kuko bemera kwishyura ku mafaranga bazahemberwa ku makonti ari ku mugereka w’ino baruwa agashyirwa kuri konti No 4163 ya MUKAGATARI Jacqueline yafunguriwe muri SACCO INDATWA Kigembe mubereye umuyobozi”. Mu ibaruwa yo ku wa 21/12/2015 uyu muyobozi w’Umurenge abwira kandi uw’iyi SACCO ibikurikira: “Nejejwe no kubandikira ngira ngo mbasabe ko mwadufasha gushyira amafaranga y’ifumbire yakuwe kuri compte z’abakozi bakoreraga FONERWA na VUP bagahabwa ifumbire na MUKAGATARI Jacqueline ku ideni mukaba mwarabakuyeho amafaranga angana na 314.750 frw ya FONERWA na 156.000 frw ya VUP, ayo mafaranga murayadushyirira kuri compte ya MUKAGATARI Jacqueline ariyo 4163”.

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[29] Urukiko rurasanga ku bijyanye n’ifumbire yatanzwe mu Murenge wa Kigembe, ibaruwa yo ku wa 08/11/2015, Umunyamabanga Nshingwabikorwa w’Umurenge wa Kigembe yandikiye Manager wa SACCO Indatwa igaragaza ko yamusabaga ubufasha bwo gukura amafaranga angana na 1.122.400Frw y’Abenegihugu bahemberwa muri SACCO Indatwa bakoze muri VUP, bakaba barafashe ifumbire ku ideni kuri Mukagatari Jacqueline kuko bemera kwishyura ku mafaranga bazahahemberwa, maze ayo mafaranga agashyirwa kuri konti ya Mukagatari Jacqueline yafunguwe muri SACCO Indatwa; naho mu ibaruwa yo ku wa 21/12/2015 uwo muyobozi agasaba Manager wa SACCO Indatwa kubafasha gushyira kuri konti ya Mukagatari Jacqueline iri muri SACCO Indatwa amafaranga yakuwe ku yagombaga guhembwa abakozi bakoreraga muri FONERWA na VUP, akaba ari ay’ifumbire bafashe ku ideni kwa Mukagatari Jacqueline. [30] Urukiko rusanga rero izi baruwa zombi zimaze kuvugwa haruguru ari ibimenyetso byatanzwe na Mukagatari Jacqueline byemeza ko Akarere ka Gisagara ari ko kagomba kwishyura ifumbire yatanzwe ku baturage bo mu Murenge wa Kigembe kuko ibikubiye muri aya mabaruwa byasabwaga n’Umunyamabanga Nshingwabikorwa w’Umurenge wa Kigembe bigaragaza ko Umurenge wa Kigembe wari wishingiye mu nyandiko kwishyura ifumbire yafashwe n’abakozi bakoreraga muri FONERWA na VUP, bityo mu gihe ubuyobozi bw’Umurenge bwananiwe gukusanya mu baturage ubwo bwishyu kugira ngo bushyikirizwe Mukagatari Jacqueline, uru Rukiko rukaba rusanga nta bundi buryo bwari busigaye uyu yakwishyurwamo uretse gusa kuba Akarere ka Gisagara nk’umukoresha ufite ubuzimagatozi kandi ukuriye abakozi bo muri uwo Murenge ari ko kagomba kuryozwa ubwo bwishyu kuko mu nyandiko zinyuranye zagaragajwe haruguru abayobozi mu Karere ari bo bikopeshereje abaturage ifumbire kandi basezeranya Mukagatari Jacqueline kuzamwishyuriza ariko ntibabikora kugeza ubwo areze Akarere ka Gisagara asaba ko kamwishyura uwo mwenda katabashije kumwishyuriza nk’uko kari karabimusezeranyije. [31] Urukiko rurasanga kandi ibimaze kuvugwa haruguru bishimangirwa n’ikimenyetso cyatanzwe na Mukagatari Jacqueline cy’ibaruwa yo ku wa 02/06/2016, Ubuyobozi bw’Akarere ka Gisagara bwandikiye Uwimpaye Aimé Serge, umukozi ushinzwe ubuhinzi mu Murenge wa Kigembe, bumusaba ibisobanuro kuko yakoze ikosa ryo kudafasha abahinzi bakoraga muri VUP kwishyura umwenda w’ifumbire bafitiye Mukagatari, ndetse uwo mukozi akaba yari yahawe igihe ntarengwa cyo kuba yabikoze ku wa 10/06/2016. Urukiko rurasanga ibikubiye muri iyi baruwa ari ibintu bitasabwa umukozi utabifite nk’inshingano, nabyo bikaba bishimangira inshingano ubuyobozi bwari bwarasezeranyije Mukagatari Jacqueline yo kuzamwishyuriza ifumbire bwari bwarikopeshereje abaturage, ubuyobozi bw’Umurenge wa Kigembe bukaba ari bwo buyishyikiriza abaturage nk’uko nabyo bigaragazwa na raporo yo ku wa 14/05/2015 iri muri dosiye yerekana uko ifumbire yatanzwe, hagaragazwa ingano y’ifumbire yatanzwe mu baturage n’iyagarutse mu Murenge wa Kigembe. [32] Urukiko rurasanga ku birebana n’ifumbire yatanzwe mu Murenge wa Muganza, ikimenyetso cyatanzwe na Mukagatari Jacqueline cy’ibaruwa yo ku wa 02/06/2016, kigaragaza ko Ubuyobozi bw’Akarere ka Gisagara bwandikiye Ngendaneza Pierre Célestin, umukozi ushinzwe imibereho myiza y’abaturage n’iterambere mu Kagari ka Cyumba, asabwa ibisobanuro kuko atishyuye umwenda wa Mukagatari na Habuhazi ushingiye ku ifumbire yacurujwe ariko ntiyishyurwe; akaba yarasabwaga kwishyura umwenda bitarenze ku wa 10/06/2016. Ibi nabyo Urukiko rurasanga bigaragaza ko Umurenge wa Muganza ari wo wagombaga kwishyuriza Mukagatari Jacqueline amafaranga y’iyo fumbire, bityo mu gihe bitakozwe ubwo bwishyu bukaba bugomba kuryozwa Akarere ka Gisagara nk’umukoresha w’abakozi bari barasezeranyije Mukagatari izo nshingano. [33] Urukiko rurasanga nk’uko byagaragajwe haruguru, inyandiko z’amabaruwa zose zatanzweho ibimenyetso na Mukagatari Jacqueline zigaragaza ko ifumbire yacuruzaga yahawe abaturage bo mu mirenge ya Nyanza, Kigembe na Muganza, mu buryo yabisabwemo n’abayobozi batandukanye bo muri iyo mirenge, hakaba nta kigaragaza ko iyo atabisabwa n’abo bayobozi hari ahandi yari kuba ahuriye n’abo baturage ku buryo yari kubagirira icyizere ngo yemere ko bahabwa ibicuruzwa bye ku ideni. Urukiko

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rukaba rusanga ibivugwa n’uhagarariye Akarere ka Gisagara ko Mukagatari Jacqueline akwiye kugaragaza amasezerano yaba yaragiraye n’ako Karere mu buryo buteganywa n’amategeko agenga amasoko ya Leta kugira ngo kabone kumwishyura umwenda aregera, nta shingiro byahabwa, cyane ko iyo icyo kimenyetso kiba ari ngombwa Akarere ka Gisagara ari nako kari kuba gafite inshingano yo gutegura bene ayo masezerano y’isoko. Kuba rero nta masezerano yanditswe nk’urwego rutanga isoko Akarere ka Gisagara kateguriye Mukagatari kandi ibimenyetso by’inyandiko byasesenguwe haruguru bikaba bigaragaza ko Mukagatari yatanze ibicuruzwa bye ku ideni, abayobozi bo mu Karere ka Gisagara bakabigeza ku baturage bayobora ariko ntibageze kuri uwo mucuruzi ubwishyu bwabyo, ntabwo byabera Akarere ka Gisagara impamvu yatuma katishyura ifumbire kishingiye ko ihabwa abaturage Mukagatari atari asanzwe aziranye nabo ndetse atabona n’ubundi buryo yabakurikirana kuko we ntacyo yigeze asezerana nabo. Ukwiyemeza k’uruhande rumwe (engagement unilateral) kugaragara mu mabaruwa atandukanye yasesenguwe haruguru yagiye yandikwa n’abayobozi bo mu Karere ka Gisagara kukaba kugomba kubera Akarere ka Gisagara impamvu yo kuryozwa ubwishyu bw’ideni ryaregewe na Mukagatari Jacqueline mu buryo busa n’ubuteganywa n’amasezerano akozwe mu buryo bweruye hagati y’impande ebyiri, nk’uko byemezwa n’abahanga mu mategeko3. [34] Urukiko rurasanga na none, ingingo ya 43 y’Itegeko Nº 45/2011 rigenga amasezerano, yibukijwe haruguru, iteganya ko inyandiko iriho umukono igaragaza icyakozwe ikozwe atari mu rwego rw’amasezerano iba ihagije nk’ikimenyetso cy’amasezerano, kuba rero hari inyandiko zitandukanye zagaragajwe haruguru abayobozi mu Karere ka Gisagara bandikiye Mukagatari Jacqueline n’izo bandikiranye hagati yabo zigaragaza inshingano za buri ruhande mu itangwa ry’ifumbire ku baturage, zigomba gufatwa nk’ikimenyetso cy’amasezerano yabaye hagati y’Akarere ka Gisagara na Mukagatari Jacqueline. [35] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rurasanga Akarere ka Gisagara kagomba kwishyura Mukagatari Jacqueline umwenda wose aregera w’ikiguzi cy’ifumbire yahawe abaturage, ungana n’amafaranga miliyoni enye n’ibihumbi magana atandatu na bitandatu na magana atanu (4.606.500Frw). Gusuzuma ibijyanye n’inyungu Mukagatari Jacqueline yishyuza Akarere ka Gisagara [36] Me Musonera Alexis uhagarariye Mukagatari Jacqueline avuga ko kutishyurwa ku gihe byatumye ubucuruzi bw’uwo ahagarariye budindira, akaba abisabira inyungu mu gihe cyose Akarere ka Gisagara kamaranye amafaranga ye. Ni ukuvuga 4.606.500 Frw X 25% X 7ans = 8.061.375Frw. Avuga ko izi nyungu z’igihe bamumaraniye amafaranga zitakiri uko bazisabaga mu nkiko zabanje, kuko icyo gihe hakorwa umwanzuro utangiza ikirego hari hashize imyaka irindwi, none ubu hakaba hashize imyaka 11, bityo izi ndishyi ubu ngo zikaba zingana na 4.606.500 Frw X 25% = 9. 719.375Frw. [37] Uhagarariye Akarere ka Gisagara yiregura avuga ko ikirego cya Mukagatari Jacqueline ku bijyanye n’umwenda remezo yishyuza nta shingiro gifite, bityo ko n’indishyi cyangwa se ibindi byose yasaba bicyuririyeho na byo bidafite ishingiro, ariko kandi ngo ntanagararagaza itegeko ashingiraho asaba izi nyungu. UKO URUKIKO RUBIBONA [38] Ingingo ya 144 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ibikurikira : « Iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa

3 Reba Virginie LARRIBAU-TERNEYRE, Droit Civil, Les obligations, 17e édition, 2020-2021, pp.227 : “L’acte juridique unilateral est aussi une variété d’acte juridique. Comme le contrat, il fait intervenir la volonté. Comme le contrat, il peut faire naître des obligations à la charge d’un individu et au profit d’un autre, mais aussi les modifier, les transferer (….) ou les eteindre (….)”.

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gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa hakuwemo ibyo uruhande rwishe amasezerano rufiteho uburenganzira ». [39] Urukiko rurasanga nk’uko byasobanuwe haruguru, inyandiko z’amabaruwa abayobozi batandukanye bo mu Karere bandikiye Mukagatari Jacqueline n’izo bandikiranye hagati yabo ni zo zafashwe nk’izigize amasezerano ashingirwaho Akarere ka Gisagara gategekwa kwishyura Mukagatari Jacqueline ikiguzi cy’ifumbire yaregeye kingana na 4.606.500Frw, kuba rero Akarere ka Gisagara katarishyuye icyo kiguzi cy’ifumbire ku gihe, bikaba byumvikana ko katubahirije inshingano zako kandi bigateza Mukagatari Jacqueline igihombo. [40] Urukiko rurasanga kuba Mukagatari Jacqueline atarishyuriwe ku gihe byaramuteje igihombo kuko atabonye ayo mafaranga ngo abe yayakoresha ikindi kintu cyose gishobora kumubyarira inyungu cyangwa ngo ayabitse muri Banki amubyarire inyungu. Ikibazo mu kumubarira izi ndishyi zikomoka ku nyungu z’ubukererwe yavukijwe kikaba gisigaye gusa ku kumenya igihe zigomba gutangira kubarirwa ndetse n’igipimo zigomba kubarirwaho kugeza ku munsi uru rubanza ruciriweho. Ikibazo nk’iki kikaba cyaratanzweho umurongo nk’uko bigaragara mu rubanza RS/INJUST/RCOM 00003/2023/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 31/10/2023, haburana Forward Enterprises Ltd na University of Rwanda, aho mu bika byarwo bya 21 kugeza kuri 32 Urukiko rw’Ubujurire rwasesenguye birambuye ikibazo cy’igipimo (taux) inyungu nk’izi zisabwa zigomba kubarirwaho n’igihe cyaherwaho mu kuzibara. [41] Ku birebana n’igihe ubukererwe mu kwishyura bugomba gutangira kubarirwaho, Urukiko rurasanga ibaruwa yo ku wa 13/12/2019, Mukagatari Jacqueline yandikiye Umuyobozi w’Akarere ka Gisagara, amusaba kwishyura umwenda wemejwe haruguru ungana na 4.606.500Frw, ari yo nyandiko ifatwa muri uru rubanza nk’integuza ya nyuma yabanjirije itangwa ry’ikirego mu Rukiko rw’Ubucuruzi ku wa 16/09/2020. Mu gika cya 4 cy’iyo baruwa Mukagatari Jacqueline yahaye Akarere ka Gisagara integuza y’iminsi cumi n’itanu (15) mbere y’uko yiyambaza inzira y’inkiko, ndetse mu gika cya 3 cyayo amenyesha Akarere ka Gisagara ko n’ubwo umwenda yishyuza icyo gihe wari umaze imyaka irenga itandatu, nk’umucuruzi ayo mafaranga akaba yari kuba yarayabyaje inyungu nyinshi, ariko ko ikibazo kiramutse kirangiye mu bwumvikane nta nyungu cyangwa indishyi yakwaka Akarere ka Gisagara uretse gusa kumusubiza yari kuba amaze kwishyura umunyamategeko kugeza icyo gihe. Ibi bivuze ko iyo iki kibazo gicyemuka mu bwumvikane bitarenze igihe cy’integuza ya nyuma yatanzwe, ni ukuvuga bitarenze ku wa 28/12/2019, Akarere ka Gisagara katari gusabwa kongera inyungu z’ubukererwe ku bwishyu kasabwaga bwa 4.606.500Frw kari kamaze kumenyeshwa. Kuba rero birinze bigeza ubu ubwo bwishyu butarakorwa kandi nk’uko byasobanuwe haruguru Urukiko rukaba rwasanze Akarere ka Gisagara kagomba gutegekwa kwishyura uyu mwenda, Urukiko rurasanga igihe cy’ubukererwe inyungu zigomba kubarirwaho ari imyaka itanu (5) n’iminsi mirongo itanu (50) ibazwe kuva hashize igihe cy’integuza mu mpera z’umwaka wa 2019 kugeza ku munsi uru rubanza rusomeweho, aho kuba imyaka cumi n’umwe yasabwe n’urega ibazwe guhera mu mwaka wa 2013. Uku kubara inyungu nk’izi haherewe ku gihe uwishyuza yaherewe igihe cy’integuza akanamenyeshwa umwenda yishyuzwa bikaba binahuje na bumwe mu buryo buhuje n’ikiburanwa muri uru rubanza bwemejwe mu rubanza RS/INJUST/RCOM 00003/2023/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 31/10/2023 rwavuzwe haruguru. [42] Ku birebana n’igipimo inyungu z’ubukererwe zigomba kubarirwaho, Urukiko rurasanga Mukagatari Jacqueline yarabariye izo asaba ku gipimo cya 25% ku mwaka, ariko ntiyasobanura impamvu icyo gipimo ari cyo yahisemo. Urukiko rukaba rusanga, nk’uko nanone bigaragara mu rubanza RS/INJUST/RCOM00003/2023/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 31/10/2023 rwavuzwe haruguru, ku kibazo nk’iki, umurongo kugeza ubu ugenderwaho n’inkiko ni uko bene izi nyungu zigomba kubarirwa ku kigereranyo cy’inyungu ku nguzanyo (taux moyen de prêt/ average lending rate) kigaragara mu nyandiko yitwa Interest Rate Structure itangazwa na Banki Nkuru y’u Rwanda ku rubuga rwayo www.bnr.rw/browse- in/financial-market/money-market-interest-rates/monthly-interest-rates, ndetse inagarukwaho n’urubuga rwa www.tradingeconomics.com/rwanda/interest-rate; igaragaza ko icyo

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gipimo mu Rwanda kigeze kuri 15.75%4, bityo akaba ari cyo kigomba kubarirwaho inyungu Mukagatari Jacqueline agomba guhabwa n’Akarere ka Gisagara. [43] Hashingiwe ku bimaze gusobanurwa haruguru Urukiko rurasanga, mu gihe cy’ubukererwe bwo kwishyura kingana n’iminsi igihumbi na magana inani na mirongo itanu (1.850) ibazwe guhera ubwo iminsi y’integuza yarangiriyeho ku wa 28/12/2019 kugeza ku munsi uru rubanza ruciriweho Akarere ka Gisagara kagomba kwishyura Mukagatari Jacqueline inyungu z’ubukererwe zingana na 4.606.500Frw x 15,75% x 1.850/360 jrs =3.728.386Frw. Ibijyanye n’indishyi, amafaranga y’ikurikiranarubanza, ay’ibihembo bya Avoka n’ay’amagarama asabwa n’ababuranyi. [44] Me Musonera Alexis, uhagarariye Mukagatari Jacqueline, asaba ko uwo ahagarariye ahabwa n’Akarere ka Gisagara indishyi z’akababaro no gusiragira zingana na 1.500.000Frw, igihembo cya Avoka mu nkiko zose kingana na 2.500.000Frw, na 60.000Frw y’amagarama mu Rukiko rw’Ubucuruzi no mu Rukiko Rukuru rw’Ubucuruzi. [45] Uhagarariye Akarere ka Gisagara avuga ko indishyi z’akababaro no gusiragira Mukagatari Jacqueline asaba ko yahabwa n’Akarere ka Gisagara atazihabwa, ko nta shingiro zifite kuko atagaragaza ububabare yagize ubwo ari bwo n'itegeko izo ndishyi asaba zishingiyeho. Asobanura ko indishyi zo gusiragira zidatandukanye n’iz’ikurikiranarubanza, kandi ko indishyi z’ikurikiranarubanza n'igihembo cya Avoka ari uburenganzira ku watsinze urubanza, ariko ko iyo zitagaragarijwe ibimenyetso byihariye zigenwa mu bushishozi bw'Urukiko. Asaba ahubwo ko Akarere ka Gisagara ari ko kagenerwa indishyi z'ikurikiranarubanza n’igihembo cya Avoka zingana na 1.000.000Frw hashingiwe ku ngingo ya 111 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. UKO URUKIKO RUBIBONA [46] Ingingo ya 111 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira : “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [47] Urukiko rurasanga amafaranga y’ikurikiranarubanza n’igihembo cya Avoka Mukagatari Jacqueline asaba ayakwiye, kuko uru rubanza rwatumye yiyambaza Avoka wo kumuburanira, rurasanga ariko 2.500.000 Frw asaba ari menshi, bityo mu bushishozi bw`Urukiko, rurasanga ayo Akarere ka Gisagara kagomba kumwishyura angana na 1.500.000Frw ku nzego zose, ni ukuvuga 500.000Frw kuri buri rwego. Akarere ka Gisagara kagomba kandi gutegekwa kumwishyura 60.000Frw y’amagarama y’urubanza yatanze mu Rukiko rw’Ubucuruzi no mu Rukiko Rukuru rw’Ubucuruzi. [48] Ku byerekeranye n’amafaranga y’indishyi z’akababaro no gusiragizwa mu manza angana na 1.500.000Frw, Mukagatari Jacqueline asaba, Urukiko rurasanga ntayo akwiye nyuma y’uko Urukiko rwamugeneye ay’inyungu z’ubukererwe n’ay’ikurikiranarubanza yasobanuwe haruguru. [49] Ku byerekeye 1.000.000Frw y'ikurikiranarubanza no guhemba Avoka, Akarere ka Gisagara gasaba, Urukiko rurasanga nta shingiro afite, kuko bene aya mafaranga agenerwa gusa umuburanyi

4 Byasomwe ku wa 14/02/2025

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watsinze urubanza ku kiburanwa cy’iremezo, muri uru rubanza bikaba atari ko bimeze ku Karere ka Gisagara. III. ICYEMEZO CY’URUKIKO [50] Rwemeje ko ikirego cyatanzwe na Mukagatari Jacqueline gisaba gusubirishamo ku mpamvu z'akarengane urubanza RSA/SCP/RCOM00020/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 17/12/2021 gifite ishingiro ; [51] Rwemeje ko urubanza RSA/SCP/RCOM00020/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 17/12/2021 ruvanwaho ; [52] Rutegetse Akarere ka Gisagara kwishyura Mukagatari Jacqueline amafaranga yose hamwe miliyoni icyenda n’ibihumbi magana inani na mirongo cyenda na bine na magana inani na mirongo inani n’atandatu (9.894.886Frw), akubiyemo 4.606.500 Frw y’umwenda remezo, 3.728.386Frw y’inyungu z’ubukerererwe, 60.000Frw yatanzweho amagarama y’urubanza mu Rukiko rw’Ubucuruzi no mu Rukiko Rukuru rw’Ubucuruzi, 1.500.000Frw y’igihembo cya Avoka n’ikurikiranarubanza ku nzego zose.