MUNGU AKONKWA vs IKIGO CY’IMISORO N’AMAHORO (RRA)

# MUNGU AKONKWA vs IKIGO CY’IMISORO N’AMAHORO (RRA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-12-13 - Case/document no.: RADAA 00013/2024/CA - Collection: Court of Appeal

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MUNGU AKONKWA vs IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’UBUJURIRE – RADAA 00013/2024/CA (Ngagi, P.J.) 13 Ukuboza 2024] Itegeko rigena ububasha bw’Inkiko – Urukiko rw’Ubujurire – Ubujurire bwa kabiri – agaciro k’ikiburanwa – Iyo hari indishyi zagenwe mu rubanza nizo zigomba gushingirwaho, byaba ngombwa ko hashingirwa ku gaciro k’ikiburanwa hakarebwa agaciro kemejwe n’urukiko nyuma y’impaka z’ababuranyi; haba nta gaciro kagenwe n’inkiko hagashingirwa ku kagenwe n’umuhanga iyo bibaye ngombwa. Incamake y’ikibazo: Uru rubanza rwatangiye Mungu Akonkwa arega Rwanda Revenue Authority (RRA) mu Rukiko Rwisumbuye rwa Gasabo asaba Urukiko gutegeka RRA kumuha amafaranga atahawe akomoka ku mushahara n’izindi nyungu yari afitiye uburenganzira mu gihe yari akiri mu kazi, asaba kandi guhabwa imisanzu y’ubwiteganyirize mu za bukuru itamutangiye muri RSSB. Ndetse anasaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. RRA yireguye ivuga ko Policy yo gufatira 12% ku mafaranga ya bonus igenerwa abakozi ba RRA yagiyeho muri Nyakanga 2018, urega yaragiye mu kiruhuko cy’izabukuru ivuga kandi ko kandi hari amafaranga angana na 10,013,339 Frw itarahabwa na MINECOFIN izamuha nimara kuyahabwa. Urukiko mu rubanza RAD00011/2022/TGI/GSBO rwemeje ko ikirego rwashyikirijwe na Mungu Akonkwa gifite ishingiro kuri bimwe, ko amafaranga Mungu Akonkwa Déo agomba guhabwa na RRA nka retention bonus ari 10.013.339Frw, naho imisanzu yatanzwe ituzuye akaba atakiyifitiye uburengenzira kuko ayishingira ku mishahara yarengeje igihe cyo kuregera hashingiwe ku ngingo ya 58 y’Itegeko N° 017/2020 ryo ku wa 07/10/2020 rishyiraho sitati rusange igenga abakozi ba Leta. Mungu Akonkwa yajuririye Urukiko Rukuru , arusaba gusuzuma niba policy yo gufatira no kuzigamira abakozi ba RRA ku mafaranga ya bonus yaragiyeho mu mwaka wa 2018 nk’uko RRA ibivuga, gusuzuma niba imisanzu ya RSSB, RRA itamutangiye kuri bonus yamuzigamiye mbere ya 2018 yarashaje, gusuzuma ingano ya bonus RRA yamuzigamiye, inyungu zayo za 9,5% kugeza igihe ayaherewe, gusuzuma niba Urukiko rwategeka RRA gukora imenyekanisha rya 93.680.573Frw itigeze imenyekanisha agashyirwa kuri konti ye muri RSSB kugira ngo abashe kujya ahabwa pansiyo y’izabukuru ingana na 598,463Frw. RRA mbere yo kwiregura ku ngingo z’ubujurire za Mungu Akonkwa yatanze inzitizi yo kutakira ubujurire bwe ngo kuko bwatanzwe igihe cy’ubujurire cyararenze, inavuga ko mu gihe Urukiko rwazasanga ubujurire bwe bukwiye gusuzumwa, rwazabona ko nta shingiro bufite. Urukiko mu rubanza RADA00114/2023/HC/KIG rwemeje ko ubujurire bwa Mungu Akonkwa n’ubwa RRA bwabwuririyeho nta shingiro bufite. Mungu Akonkwa yajuririye Urukiko rw’Ubujurire, RRA yabanje kuzamura inzitizi y’iburabubasha y’Urukiko rw’Ubujurire ishingiye ku kuba indishyi zagenwe zitageze nibura kuri miliyoni mirongo irindwi n’eshanu (75.000.000Frw) ziteganywa n’amategeko. Mungu Akonkwa yavuze ko iyo nzitizi nta shingiro ifite kuko yaregeye arenze kure 75.000.000Frw. Urukiko mu rubanza RADAA00013/2024/CA, rwemeje ko inzitizi ifite ishingiro, ko Urukiko rw’Ubujurire rudafite ububasha bwo kuburanisha mu bujurire bwa kabiri urubanza rutagenwemo n’Urukiko byibuze indishyi zingana na miliyoni mirongo irindwi n’eshanu (75.000.000Frw). Incamake y’icyemezo: Iyo hari indishyi zagenwe mu rubanza nizo zigomba gushingirwaho, byaba ngombwa ko hashingirwa ku gaciro k’ikiburanwa hakarebwa agaciro kemejwe n’urukiko nyuma

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y’impaka z’ababuranyi; haba nta gaciro kagenwe n’inkiko hagashingirwa ku kagenwe n’umuhanga iyo bibaye ngombwa. Amategeko yashingiweho: Itegeko N° 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 N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, Ingingo ya 52, igika cya 2, agace ka 8 Imanza zifashishijwe: Urubanza RCOMAA 00013/2021/SC, haburana Habyarimana Charles na MTN Rwandacell Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 12/11/2021, igika cya 39 Urubanza RCOMAA 00035/2022/CA haburana Akarere ka Gicumbi na WOORD GROUP Ltd, rwaciwe n’Urukiko rw’Ubujurire ku wa 13/06/2022, Urubanza RCOMAA 00050/2020/CA, haburana Rutabingwa Jean Paul na MINERALS SUPPLY AFRICA Ltd (MISA Ltd) rwaciwe n’Ururukiko rw’Ubujurire ku wa 24/12/2020 mu bika bya 23 na 24, Urubanza RSOCAA 0004/2018/CA, haburana Georges NIHAL BOPEARATCHY na Karongi TEA FACTORY Ltd, rwaciwe n’Urukiko rw’Ubujurireku wa 09/11/2018, Urubanza RCOMAA 00004/2020/CA, haburana Mabuye Joseph, Nzizera Alexandre, PAJ REAL ESTATE Ltd na WAREHOUSE barega SHANE Martin Dale na Mugiraneza Pascal, rwaciwe n’Urukiko rw’Ubujurire ku wa 11/12/2020, I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku kirego Mungu Akonkwa Déo yatanze mu Rukiko Rwisumbuye rwa Gasabo avuga ko yari umukozi wa Rwanda Revenue Authority (RRA) kuva mu kwezi kwa 7/2001 kugeza mu kwezi kwa 9/2020 ubwo yajyaga mu kiruhuko cy’izabukuru, ko ku wa 23/08/2006, Inama y’Abaminisitiri yafashe umwanzuro w’uko mu gihe RRA izajya igera ku ntego ndahushwa yahawe mu kwinjiza imisoro n’amahoro, amafaranga arenga ku ntego yahawe izajya isigaranaho 22% yayo agahabwa abakozi nka bonus, nk’uko bigaragazwa n’ibaruwa yo ku wa 23/8/2006 yanditswe na James Musoni ubwo yari Minisitiri w’Imari n’Igenamigambi (MINECOFIN) iri ku mugereka, ariko umukozi agahabwa 10%, hanyuma 12% akayazigamirwa (savings), yaba agiye mu kiruhuko cy’izabukuru agahabwa amafaranga y’ubwo bwizigame bwe (savings) bwose n’inyungu zayo. [2] Yavuze kandi ko yagiye ahabwa 10% y’ayo mafaranga,12% asigaye ikayakoresha mu bikorwa bibyara umusaruro nk’uko byaganiriweho mu nama yahuzaga abakozi bayo, yabaga kabiri (2) mu mwaka (General meeting), ko yagiye mu kiruhuko cy’izabukuru, RRA ntimuhe amafaranga y’ubwo bwizigame bwe (savings), akaba yaranditse ayasaba ntiyasubizwa. Ibyo byatumye asaba urwo Rukiko gutegeka RRA kumuha amafaranga atahawe akomoka ku mushahara n’izindi nyungu yari afitiye uburenganzira mu gihe yari akiri mu kazi. Asobanura ko amafaranga yiswe bonus yahinduraga ingano y’umusanzu w’ubwiteganyirize muri RSSB, ibyo bikagira n’ingaruka ku mafaranga azahabwa agiye mu kiruhuko cy’izabukuru. Bityo ko amakosa yo kutamutangira iyo misanzu y’ubwiteganyirize muri RSSB, yakosorwa, asoza asaba guhabwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [3] RRA yireguye ivuga ko Policy yo gufatira 12% ku mafaranga ya bonus igenerwa abakozi ba RRA yagiyeho muri Nyakanga 2018, ijyaho igamije gufasha abakozi ba RRA kwizigamira no gutuma bagira ubushake bwo kuguma gukorera ikigo (retention), ndetse bakongera umusaruro w’akazi bakora (productivity). Iyi Policy kandi yemejwe (Approval) n’Inama y’Ubutegetsi ya RRA yateranye ku wa 16/03/2018 mu rwego rwo gushyira mu bikorwa icyemezo cy’Inama y’Abaminisitiri (Cabinet decision)

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yo muri 2006 yemereraga RRA kujya ifata 22% y’amafaranga arenga kuyo yinjije (excess of the revenue target) kugira ngo iyakoreshe mu bikorwa bitandukanye bijyanye no gufata neza abakozi harimo kubaha ishimwe (bonus) no gukora ibindi bikorwa bitandukanye byayifasha kugumana abakozi bayo kugira ngo batayisezera bakajya gukorera ibindi bigo (Staff retention measures). Isobanura ko aya 22% agizwe na 10% ijyanye n’amafaranga ajyanye no gutanga ishimwe ku bakozi (bonus) ndetse na 12% ijyanye na “Staff retention measures”, ko kandi hari amafaranga angana na 10,013,339 Frw itarahabwa na MINECOFIN izamuha nimara kuyahabwa. [4] Mu rubanza RAD00011/2022/TGI/GSBO rwaciwe n’Urukiko Rwisumbuye rwa Gasabo ku wa 26/06/2023, rwemeje ko ikirego rwashyikirijwe na Mungu Akonkwa Déo gifite ishingiro kuri bimwe, ko amafaranga Mungu Akonkwa Déo agomba guhabwa na RRA nka retention bonus ari 10.013.339 Frw, naho imisanzu yatanzwe ituzuye akaba atakiyifitiye uburengenzira kuko ayishingira ku mishahara yarengeje igihe cyo kuregera hashingiwe ku ngingo ya 58 y’Itegeko N° 017/2020 ryo ku wa 07/10/2020 rishyiraho sitati rusange igenga abakozi ba Leta, iteganya ko ubuzime bwo kwishyura umushahara, indamunite n’imperekeza ari imyaka ibiri (2) ibarwa uhereye ku munsi, umukozi wa Leta yagombaga kubona umushahara, indamunite n’imperekeza. Rutegeka ko RRA igomba guha Mungu Akonkwa Déo amafaranga ibihumbi magana atandatu (600.000Frw) akubiyemo igihembo cya Avoka n’ikurikiranarubanza, no kumusubiza amafaranga ibihumbi makumyabiri (20.000Frw) yatanzeho ingwate y’amagarama arega. [5] Mungu Akonkwa Déo yajuririye Urukiko Rukuru, arusaba gusuzuma niba policy yo gufatira no kuzigamira abakozi ba RRA ku mafaranga ya bonus yaragiyeho mu mwaka wa 2018 nk’uko bisobanuye mu gika cya 8 cy’urubanza rujuririrwa, gusuzuma niba imisanzu ya RSSB RRA itamutangiye kuri bonus yamuzigamiye mbere ya 2018 yarashaje, gusuzuma ingano ya bonus RRA yamuzigamiye, inyungu zayo za 9,5% kugeza igihe ayaherewe, gusuzuma niba Urukiko rwategeko RRA gukora imenyekanisha rya 93.680.573Frw itigeze imenyekanisha agashyirwa kuri konti ye muri RSSB kugira ngo abashe kujya ahabwa pansiyo y’izabukuru ingana na 598,463Frw. Anarusaba gutegeka RRA kumwishyura pansiyo ya 598,463Frw ya buri kwezi guhera mu kwa 10/2020, no kumuha amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [6] RRA mbere yo kwiregura kuri izo ngingo z’ubujurire za Mungu Akonkwa Déo yatanze inzitizi yo kutakira ubujurire bwe ngo kuko butatanzwe mu gihe giteganywa n’amategeko, kuko yagombaga kugaragaza inenge zari mu rubanza yajuririraga bitarenze ku wa 25/07/2023, ko ariko mu gihe Urukiko rwazasanga ubujurire bwe bukwiye gusuzumwa, rwazabona ko nta shingiro bufite, kubera impamvu zikurikira : Kuba atagaragaza icyo anenga icyemezo yajuririye ; Kuba Policy yo gufatira no kuzigamira abakozi bayo ku mafaranga ya bonus yaragiyeho mu mwaka wa 2018, ikemezwa (Approval) n’Inama y’Ubutegetsi yayo yateranye ku wa 16/03/2018 mu rwego rwo gushyira mu bikorwa icyemezo cy’Inama y’Abaminisitiri (Cabinet decision) yo mu mwaka wa 2006, yayemereraga kuzajya ifata 22% y’amafaranga arenga ku yo yinjije (excess of the revenue target) kugira ngo iyakoreshe mu bikorwa bitandukanye bijyanye no gufata neza abakozi, harimo kubaha ishimwe (bonus) no gukora ibindi bikorwa bitandukanye byayifasha kubagumana kugira ngo batajya gukorera ibindi bigo (Staff retention measures). Kandi ayo 22% agizwe na 10% ijyanye n’amafaranga yo gutanga ishimwe ku bakozi (bonus), na 12% ijyanye na “Staff retention measures”; Kuba ayo 12% itarayahawe yose, ari na yo mpamvu yahaga igice (make) abakozi basezeye cyangwa bagiye mu kiruhuko cy’izabukuru ishingiye ku yo MINECOFIN yabaga yayihaye, nk’uko bigaragazwa n’amabaruwa atandukane yayandikiraga iyasaba kugira ngo iyahe abakozi bagiye muri icyo kiruhuko ;

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Kuba adakwiye kwemererwa amafaranga asaba yo guhera mu mwaka wa 2006 kugeza muri Nyakanga 2018, kuko policy ya staff retention yari itarashyirwaho ; Kuba bonus ya 17% asaba ntayo yahabwa kuko mu gihe yatakambiraga Komiseri Mukuru yagaragaje ko asaba guhabwa bonus ya 12% ; Kuba imisanzu ya RSSB ya mbere ya 2018 avuga ko itamutangiye yarashaje, akaba ari ntayo agomba guhabwa ; Kuba 93.680.573 Frw asaba ko imumenyekanishiriza agashyirwa kuri konti ye muri RSSB kugira ngo ajye ahabwa pansiyo y’izabukuru ingana na 598.463Frw, icyo ari ikirego gishya gitanzwe ku rwego rw’ubujurire ; Kuba pansiyo ya 598.463Frw ya buri kwezi guhera mu kwa 10/2020 asaba kwishyurwa, ari ikirego gishya atanze ku rwego rw’ubujurire. Bityo ko n’amafaranga y’ibyagiye ku rubanza asaba ntaho ashingiye. [7] Mu rubanza RADA00114/2023/HC/KIG rwaciwe ku wa 12/04/2024, Urukiko Rukuru rwemeje ko ubujurire bwa Mungu Akonkwa Déo n’ubwa RRA bubwuririyeho nta shingiro bufite, ko imikirize y’urubanza RAD 000011/2022/TGI/GSBO rwajuririwe idahindutse, kandi ko amafaranga yatanzweho ingwate y’amagarama ahwanye n’ibyakozwe mu rubanza. [8] Mungu Akonkwa Déo yajuririye uru Rukiko, ubujurire bwe bwandikwa kuri RADAA00013/2024/CA. Urubanza rwahamagajwe ku wa 04/11/2024, ariko ntirwaburanishwa, ruburanishwa mu ruhawe ku wa 09/12/2024, Mungu Akonkwa Déo ahagarariwe na Me Ndaruhutse Janvier afatanyije na Me Bakashyaka Gérardine, naho RRA ihagarariwe na Me Twahirwa Jean Baptiste afatanyije na Me Musabyimana Berthe, haburanishwa inzitizi y’iburabubasha bw’uru Rukiko ishingiye ku kuba indishyi zagenwe zitageze nibura kuri miliyoni mirongo irindwi n’eshanu (75.000.000Frw). II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba ubujurire bwatanzwe na MUNGU AKONKWA Déo buri mu bubasha bw’ Urukiko rw’Ubujurire [9] Abahagarariye RRA bashingiye ku ngingo ya 52, igika cya 2, agace ka 8o, y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ko ʺUrukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: (8°...) zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw) cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw) ”, batanga inzitizi yo kutakira ubujurire bwa Mungu Akonkwa Déo kuko butari mu babasha bw’Urukiko rw’Ubujurire, kubera ko mu rubanza rujuririrwa RADA00114/2023/HC/KIG nta ndishyi zategetswemo zingana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw) cyangwa zifite agaciro kangana gatyo kagenwe n’Umucamanza. [10] Basobanura ko mu gika cya 15 cy’urubanza RAD000011/2022/TGI/GSBO, Urukiko Rwisumbuye rwa Gasabo rwemeje ko RRA iha Mungu Akonkwa Déo “retention bonus” ya 12% ingana na miliyoni icumi n’ibihumbi cumi na bitatu na magana atatu na mirongo itatu n’icyenda (10.013.339Frw), ko ibyo byagarutsweho mu gika cya 46 cy’urubanza RADA 00114/2023/HC/KIG, aho Urukiko Rukuru rwemeje ko imikirize y’urubanza RAD000011/2022/TGI/GSBO rwajurirwe idahindutse, ibyo bikaba bivuze ko rwemeje ko RRA iha Mungu Akonkwa Déo “retention bonus” ya 12% ingana na 10.013.339Frw. Bityo ko kuba aya mafaranga yategetswe mu rubanza rujuririrwa atagejeje kuri miliyoni mirongo irindwi

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n’eshanu (75.000.000Frw) ateganywa n’Itegeko, ubujurire bwe butagomba kwakirwa kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [11] Abahagarariye Mungu Akonkwa Déo bavuga ko ubujurire bwa Mungu Akonkwa Déo buri mu bubasha bw’Urukiko rw’Ubujurire kubera ko agaciro k’ikiburanwa karengeje miliyoni mirongo irindwi n’eshanu (75.000.000Frw), kuko Mungu Akonkwa Déo yaregeye Urukiko arusaba gutegeka RRA kumwishyura amafaranga angana na miliyoni ijana na mirongo itandatu na zirindwi n’ibihumbi magana atanu na bitanu na magana abiri na makumyabiri n’umunani (167.505.228Frw), abariwemo ayo iyi yagombaga kumenyekanisha hiyongereyeho 10% ya bonus, 12% ataramenyekanishijwe n’inyungu zayo, kuko ari uburenganzira afite ku mushahara we, no kuba Mungu Akonkwa Déo ataratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe. [12] Bavuga kandi ko bashingira ku ngingo ya 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, iteganya ko ikiburanwa kigenwa na buri muburanyi, kandi ko ibisabwa bigaragarira mu myanzuro ye, ko kuba rero ibyo Mungu Akonkwa Déo yaregeye yarabigaragaje kuva urubanza rugitangira, kandi bikaba birengeje miliyoni mirongo irindwi n’eshanu (75.000.000Frw), nk’uko bigaragazwa n’igenagaciro yashyikirije Urukiko, basanga ubujurire bwe buri mu bubasha bw’Urukiko rw’Ubujurire. [13] Basoza bavuga ko bashingiye ku rubanza RCAA00031/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 28/04/2023, aho Urukiko rwatanze umurongo ko agaciro k’ikiburanwa gashobora kugenwa aho urubanza rwaba rugeze hose, ko gapfa kuba kagenwe n’umuhanga ubifitiye ububasha. UKO URUKIKO RUBIBONA [14] Impaka kuri iyi nzitizi zishingiye ku kumenya igishingirwaho mu kwemeza ko ubujurire bwa kabiri buri cyangwa butari mu bubasha bw’Urukiko rw’Ubujurire hagati y’indishyi zasabwe n’umuburanyi mu mwanzuro utanga ikirego n’indishyi zagenywe n’Urukiko mu rubanza rujuririrwa. [15] Ingingo ya 52, igika cya 2, agace ka 8, y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ibikurikira: “Urukiko rw’Ubujurire rufite kandi ububasha bwo kuburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi n’Urukiko Rukuru rwa Gisirikare, iyo izo manza: 8° zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw) cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000 Frw)”. [16] Mu rubanza RCOMAA00013/2021/CA rwaciwe ku wa 12/11/2021, Habyarimana Charles yaburanye na MTN RWANDACELL Ltd n’abandi, uru Rukiko rwasobanuye ko mu ngingo ya 52, igika cya 2, agace ka 8º, yavuzwe haruguru, havugwamo ko Urukiko rw’Ubujurire ruburanisha ubujurire bwa kabiri bw’imanza zagenwemo n’urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw), bikaba byumvikana neza ko icyo itegeko rivuga ari indishyi zatanzwe n’Urukiko, ko atari indishyi zasabwe n’umuburanyi igihe yatangaga ikirego cyangwa se mu miburanire ye imbere y’Urukiko nk’uko Me Bundogo Innocent uburanira Habyarimana Charles wajuriye ashaka kubyumvikanisha1. [17] Na none mu rubanza RCOMAA00035/2022/CA rwaciwe ku wa 13/06/2022, haburana Akarere ka Gicumbi na WOORD GROUP Ltd, uru Rukiko rwasobanuye ko icyo ingingo ya 52,y’Itegeko N°30/2018 ryo ku wa 02/06/2018 ivuga, nk’uko byagiye binagarukwaho mu manza zitandukanye zaciwe n’uru

1 Reba igika cya 39.

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Rukiko2, ari uko iyo hari indishyi zagenwe mu rubanza ari zo zigomba gushingirwaho, naho byaba ngombwa ko hashingirwa ku gaciro k’ikiburanwa hakarebwa agaciro kemejwe n’urukiko nyuma y’impaka z’ababuranyi; haba nta gaciro kagenwe n’inkiko hagashingirwa ku kagenwe n’umuhanga iyo bibaye ngombwa. Rusobanura ko mu yandi magambo, ku bijyanye n’iyakirwa ry’ubujurire bwa kabiri, Umushingamategeko atashatse ko hashingirwa ku gaciro umuburanyi yigeneye ubwe, ahubwo iyo hari indishyi zagenwe n’Urukiko ari zo zishingirwaho hasuzumwa niba ubujurire bwa kabiri bwa kwakirwa. [18] Ku bijyanye n’uru rubanza, Mungu Akonkwa Déo yaregeye Urukiko Rwisumbuye rwa Gasabo arusaba gutegeka RRA kumuha amafaranga atahawe kandi akomoka ku mushahara n’izindi avantages yari afitiye uburenganzira mu gihe yari akiri mu kazi. Urwo Rukiko rwategetse RRA guha Mungu Akonkwa Déo miliyoni icumi n’ibihumbi cumi na bitatu magana atatu mirongo itatu n’icyenda (10.013.339 Frw) nka retention bonus, amafaranga ibihumbi magana atandatu (600.000Frw) akubiyemo igihembo cya Avoka n’ikurikiranarubanza, no kumusubiza amafaranga ibihumbi makumyabiri (20.000Frw) yatanzeho ingwate y’amagarama arega. Mu bujurire, mu rubanza RADA00114/2023/HC/KIG rwaciwe ku wa 12/04/2024, Urukiko Rukuru rwemeje ko ubujurire bwa Mungu Akonkwa Déo n’ubwa RRA bubwuririyeho nta shingiro bufite, ko imikirize y’urubanza RAD000011/2022/TGI/GSBO rwajuririwe idahindutse, kandi ko amafaranga yatanzweho ingwate y’amagarama ahwanye n’ibyakozwe mu rubanza, bivuze ko hagumyeho indishyi zagenwe ku rwego rwa mbere. Bityo indishyi zagenwe mu rubanza rujuririrwa zingana na 10.013.339Frw + 600,000Frw + 20,000Frw = miliyoni icumi n’ibihumbi magana atandatu mirongo itatu na bitatu magana atatu mirongo itatu n’icyenda (10.633.339Frw). [19] Urukiko rurasanga, kuba Mungu Akonkwa Déo yaba yararegeye indishyi zose hamwe zihwanye n’amafaranga angana na miliyoni ijana na mirongo itandatu na zirindwi n’ibihumbi magana atanu na bitanu na magana abiri na makumyabiri n’umunani (167.505.228Frw), abariwemo ayo RRA yagombaga kumenyekanisha hiyongereyeho 10% ya bonus, 12% ataramenyekanishijwe n’inyungu zayo, nk’uko abamuhagarariye babivuga, nyuma y’impaka, Urukiko rukamugenera amafaranga miliyoni icumi n’ibihumbi magana atandatu mirongo itatu na bitatu magana atatu mirongo itatu n’icyenda (10.633.339Frw), ayo yagenewe n’Urukiko ni yo agomba gushingirwaho hasuzumwa ko ubujurire bwa Mungu Akonkwa Déo buri mu bubasha bw’Urukiko rw’Ubujurire nk’uko byasobanuwe mu bika bya 16- 18 by’uru rubanza, aho kuba ayasabwe na Mungu Akonkwa Déo ku rwego rwa mbere nk’uko abamuhagarariye bashaka ku byumvikanisha. Bityo ibyo bavuga ko hagomba gushingirwa ku gaciro k’ikiburanwa gahwanye na miliyoni ijana na mirongo itandatu na zirindwi n’ibihumbi magana atanu na bitanu na magana abiri na makumyabiri n’umunani (167.505.228 Frw) baregeye nta shingiro bifite. [20] Urukiko rurasanga ibyo abahagarariye Mungu Akonkwa bavuga ko ububasha bw’uru Rukiko babushingira ku rubanza RCAA00031/2022/CA rwatanze umurongo ko agaciro k’ikiburanwa gashobora kugenwa aho urubanza rwaba rugeze hose, ntacyo byabamarira muri uru rubanza, kuko uyu murongo ntaho uhuriye na kamere y’uru rubanza, cyane ko icyaregewe muri urwo rubanza ari umutungo utimukanwa, aho Uwamahoro Ernestine yasabaga Urukiko ko ibyangombwa by’ubutaka bufite UPI: 5/05/04/03/3486, UPI: 5/05/04/03/3588; UPI: 5/05/04/03/4780 na UPI: 5/05/05/04/2193 byanditse kuri Nzirorera Joseph byateshwa agaciro bikandikwa kuri Uwamahoro Ernestine na Nzirorera Joseph bakabigabana mu buryo bungana. Kuba rero muri urwo rubanza ububasha bw’Urukiko bwarashingiwe ku gaciro k’uwo mutungo kagenwe n’umugenagaciro hashingiwe ku biteganywa n’ingingo ya 52, igika cya 4, y’Itegeko Nº 30/2018 ryavuzwe haruguru iteganya ko iyo icyaburanwe kitagenewe agaciro mu

2 Ni ko byemejwe mu rubanza RCOMAA00050/2020/CA rwaciwe ku wa 24/12/2020 mu bika bya 23 na 24, haburana RUTABINGWA Jean Paul na MINERALS SUPPLY AFRICA Ltd (MISA Ltd)2. Uyu murongo ni nawo Urukiko rw’Ubujurire rwakomeje gukurikiza mu manza zitandukanye zirimo urubanza Nº RSOCAA 0004/2018/CA rwaciwe ku wa 09/11/2018, haburana Georges NIHAL BOPEARATCHY na KARONGI TEA FACTORY Ltd, no mu rubanza Nº RCOMAA 00004/2020/CA rwaciwe ku wa 11/12/2020, hajuriyemo Mabuye Joseph, Nzizera Alexandre, PAJ REAL ESTATE Ltd na WAREHOUSE barega SHANE Martin Dale na Mugiraneza Pascal.

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mafaranga mu manza zabanje, kigomba kuba gifite agaciro nibura kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw) kagenwe n’umuhanga iyo bibaye ngombwa, birumvikana ko kamere yarwo ntaho ihuriye n’iy’uru rubanza. Bityo ntabwo urwo rubanza rwashingirwaho muri uru rubanza. [21] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ubujurire bwa Mungu Akonkwa Déo butari mu basha bw’Urukiko rw’Ubujurire, kuko nk’uko byasobanuwe haruguru RRA yategetswe kumwishyura amafaranga yose hamwe ahwanye na miliyoni icumi n’ibihumbi magana atandatu mirongo itatu na bitatu magana atatu mirongo itatu n’icyenda (10.633.339Frw), izo ndishyi zagenwe n’Urukiko zikaba zitagera kuri miliyoni mirongo irindwi n’eshanu (75.000.000Frw) ziteganywa mu ngingo ya 52, igika cya 2, agace ka 8º, y’Itegeko N° 30/2018 ryavuzwe haruguru. 2.Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [22] Abagarariye RRA bashingiye ku ngingo 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, basaba Urukiko rw’Ubujurire gutegeka Mungu Akonkwa Déo kuyiha amafaranga angana na miliyoni eshatu (3.000.000Frw) y’igihembo cya Avoka n’ibyatanzwe ku rubanza kuva rwatangira kugeza ubu. Basobanura ko ibirebana no kuba RRA yagenerwa igihembo cya Avoka byemejwe n’Urukiko rw’Ikirenga mu rubanza RCOMAA0021/15/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 03/11/2017, bityo ko amafaranga y’igihembo cya Avoka n’ibyatanzwe ku rubanza isaba ikwiye kuyahabwa kuko afite ishingiro. [23] Abahagaraririye Mungu Akonkwa Déo bavuga ko inzitizi yatanzwe na RRA iramutse ihawe ishingiro, Urukiko rwayigenera mu bushishozi bwarwo amafaranga y’ibyagiye ku rubanza yo kuri uru rwego gusa. UKO URUKIKO RUBIBONA [24] Ingingo ya 111 y’Itegeko N° 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”. [25] Urukiko rurasanga, kuba Mungu Akonkwa Déo yarajuriye byaratumye RRA ikurikirana uru rubanza inashaka Avoka wo kuyiburanira. Hashingiwe rero ku ngingo ya 111 yibukijwe haruguru, birumvikana ko amafaranga y’ibyagiye ku rubanza RRA isaba afite ishingiro, ariko ayo isaba ni menshi harebwe ko urubanza rugarukiye ku nzitizi y’iburabubasha bw’uru Rukiko ; bityo mu bushishozi bwarwo rukaba rugeneye RRA amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000Frw) y’ikurikiranarubanza, kuri uru rwego, agomba gutangwa na Mungu Akonkwa Déo. III. ICYEMEZO CY’URUKIKO [26] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na Rwanda Revenue Authority ifite ishingiro.

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[27] Rwemeje ko ubujurire bwa Mungu Akonkwa Déo butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [28] Rutegetse Mungu Akonkwa Déo kwishyura Rwanda Revenue Authority amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000Frw) y’ikurikiranarubanza, kuri uru rwego. [29] Ruvuze ko ingwate y‘amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.