NEW AFRICA GAMING (NAG) v. RRA

# NEW AFRICA GAMING (NAG) v. RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2014-05-09 - Case/document no.: RCOMA 0039/12/CS - Collection: Supreme Court

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NEW AFRICA GAMING (NAG) v. RRA [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0039/12/CS (Mukanyundo, P.J., Gatete na Munyandamutsa, J.) 09 Gicurasi 2014] Amategeko agenga Imisoro – Igenzura ku musoro – Umusoro Ufatirwa – Ishingiro ry’ibarwa ry’umusoro ku mukino wa tombola – Hashingiwe ku mibare igaragara ku imashini ikoreshwa mu kubara amafaranga ajyanye n’umukino wa tombola mu kubara amafaranga yinjiye nayasohotse, usoreshwa ntiyavuga ko amafaranga agaragara mu mashini yose atafatwa nk’ishingiro ry’ibarwa ry’umusoro mu gihe yiyemereye ko iyo mashini itagaragaza neza amafaranga yinjiye n’ayasohotse – Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 51, 6º. Amategeko agenga Imisoro – Umusoro Nyongeragaciro – Kuba umukino wa tombola ufatwa nka serivisi,kuko ihabwa amafaranga ikongera ikayasubiza imaze kubona urwunguko, Umusoreshwa ntiyasaba gusonerwa umusoro ku nyongeragaciro wawo avuga ko itakoreshwa muri iyo mikino. Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo ya 15, igika cya mbere ,ingingo ya 86 n’iya 87. Amategeko agenga Imisoro – Umusoro ku bihembo – Umusoreshwa ntiyavuga ko yaciwe umusoro ku bihembo kuva mu kwezi kwa gatatu kandi yaratangiye gukora mu kwezi kwa kane mu gihe hari ibimenyetso bigaragazwa raporona kashi byerekana ko umusoreshwa yatangiye gukora mu kwezi kwa gatatu – Incamake y’ikibazo: RRA yakoreye igenzura ku misoro y’umwaka wa 2009 sosiyete yitwa NEW AFRICA GAMING (NAG) ikora imikino ya tombola maze icibwa umusoro ungana na 271.165.853 frws. Iyi sosiyete itakambira komiseri mukuru wa RRA, uyu ayisubiza avuga ko nta shingiro. NAG yajuririye urukiko rukuru rw’ubucuruzi, rwemeza ko uwo musoro waciwe mu buryo bukurikije amategeko, ukaba ugomba kugumaho nk’uko wagenewe na RRA. NAG yajuririye mu Rukiko rw’Ikirenga ivuga ko imirimo yerekeranye na tombola idakwiye gusoreshwa nk’ibindi bikorwa by’ubucuruzi bitanga urwunguko kandi ko uwo musoro iyi yaciwe yabariwe ku bipimo bidafite ishingiro. Ku bijyanye n’umusoro ufatirwa uhwanye na 128.864.290 frws, NAG ivuga ko amafaranga agaragara yose afatwa nk’ishingiro ry’ibarwa ry’umusoro kubera ko umukinyi wa tombola ashobora guhitamo kwisubiza amafaranga yari asigaye kuyo yari yashyoye, akaba ariyo mpamvu ayo mafaranga imashini igaragaza adakwiye kuba ariyo abarirwaho umusoro.RRA ivuga ko hari itegeko rikurikizwa ku bijyanye n’umukino wa tombola ku bijyanye n’imisoro kandi ko NAG itashoboye kugaragaza agaciro fatizo gasoreshwa. Ku byerekeye umusoro kunyongeragaciro (TVA) uhwanye na 136.362.053 frws, NAG ivuga ko umusoro wari ukwiye gucibwa hakoreshejwe forfeit ikoreshwa no mu bindi bihugu kuko asanga VAT itakoreshwa mu mikino y’urusimbi.RRA yo ivuga ko ibikorwa bya NAG bijyanye na

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tombola bifatwa nka service hashingiwe kwitegeko kandi iryo tegeko ridasonera umukino wa tombola kubijyanye n’umusoro nyongeragaciro. Ku birebana n’umusoro ku bihembo uhwanye na 3.957.590 frws, NAG ivuga ko yaciwe umusoro ku bihembo ubazwe ku kwezi kwa gatatu 2009 kandi yaratangiye ibikorwa byayo kumugaragaro mu kwezi kwa kane, n’abakozi bakaba barasinye amasezerano mu kwezi kwa kane.RRA yo ikavuga ko raporo za NAG zigaragaza ko yatangiye gukora mu kwezi kwa gatatu. Incamake y’icyemezo: 1. Kubera ko usoreshwa itashoboye kugaragaza ibitabo by’ibaruramari byerekana amafaranga yinjiye n’ayasohotse, umusoresha agendera ku mibare igaragara kwi mashini ikoreshwa ku mukino wa tombola kuko ariyo igaragaza amafaranga yinjiye n’ayasohotse . 2. Kuba imirimo ya tombola itagaragara ku rutonde rw’imirimo isonerwa imisoro nyongeragaciro itegenywa n’itegeko, ikwiye kuriha amafaranga yaciwe hagendewe ku mibare fatizo yashingiweho . 3. Kuba hari raporo y’umusoreshwa inariho kashe yayo igaragaza ko yakoraga kuva mu kwezi kwa gatatu ,byumvikana ko umusoro yaciwe ugomba guhera mu kwezi kwa gatatu 2009. Ubujurire nta shingiro bufite. Imikirize y’urubanza rwajuririwe ntihindutse. Amagarama y’urubanza aherereye kuwareze. Amategeko yashingiweho Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro , ingingo ya 51, 6º y’Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ingingo ya 15, igika cya mbere. Nta manza zashingiweho Urubanza I. IMITERERE Y’URUBANZA [1] New Africa Gaming, isosiyete ikora imirimo ijyanye na tombola, yakorewe igenzura n’Ikigo cy’Imisoro n’Amahoro (RRA) ku misoro y’umwaka wa 2009 maze icibwa umusoro nta nteguza ungana na rwf 271.165.853. [2] New Africa Gaming (NAG) yatakambiye Komiseri Mukuru wa RRA igaragaza ibyo itishimiye mu nyandiko yo ku wa 23/05/2011, maze ku itariki ya 21/07/2011 ayisubiza ko ibyo yajuririye nta shingiro bifite. [3] NAG yajuririye Urukiko Rukuru rw’Ubucuruzi, ruca urubanza R COM 0188/11/HCC kuwa 02/02/2012 rwemeza ko uwo musoro ungana na rwf 271.165.853 waciwe mu buryo bukurikije amategeko, ukaba ugomba kugumaho nkuko wari wagenwe.

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[4] NAG yajuririye Urukiko rw’Ikirenga isobanura ko umusoro ufatirwa (WHT), uwo ku nyongeragaciro (VAT) n’uwo ku bihembo (PAYE) yabariwe ku bipimo bidafite ishingiro, ndetse ko imikino yerekeranye na tombola idakwiye gusoreshwa nk’ibindi bikorwa by’ubucuruzi bitanga urwunguko. Iburanisha mu ruhame ry’urubanza ryabaye kuwa 08/04/2014, NAG ihagarariwe na Me Bugingo John Bosco, naho RRA ihagarariwe na Me Gasana Raoul. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA. Ku bijyanye n’umusoro ufatirwa (WHT) uhwanye na rwf 128.864.290. [5] Me Bugingo J.Bosco uhagarariye NAG avuga ko umucamanza yirengagije ko umusoro wabazwe hashingiwe ku mibare igaragara ku mashini (meter readings), nyamara iyo mibare igaragaza amafaranga yose yakiniwe mu gihe runaka akubiyemo muri rusange amafaranga yinjiye n’ayasohotse. [6] Akomeza asobanura ko amafaranga agaragara mu mashini yose atafatwa nk’ishingiro ry’ibarwa ry’umusoro, kubera ko umukinnyi ashobora guhitamo kwisubiza amafaranga yari asigaye ku yo yari yashoye akaba ahagaritse gukina, cyangwa se akajya kuyakinisha ku yindi mashini; akaba ariyo mpamvu ayo mafaranga imashini igaragaza adakwiye kuba ariyo abarirwaho umusoro nkuko ingingo ya 51 y’Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro ibiteganya, ko ahubwo umusoro wari ukwiriye kubarirwa ku mafaranga (rwf) 5.495.800 yishyuwe abakinnyi banyuranye bagaragara ku rutonde rwashyikirijwe RRA. [7] Kuri iki kibazo, asoza avuga ko umucamanza atigeze aha agaciro ibimenyetso yashyikirijwe, bikaba bikubiyemo imyanzuro y’inama ya „validation team“ yari igizwe n’abahagarariye RRA na Rwanda Gaming Corporation (RGC) yagaragaje ko amategeko y’u Rwanda adasobanutse neza ku byerekeranye na bene iriya mikino (machines à sous), inasobanura uburyo izo mashini zikora. [8] Me Gasana Raoul uhagarariye RRA avuga ko ingingo ya 51, 6º y’Itegeko ryavuzwe haruguru isobanura neza ko imikino ya tombola ndetse n’indi mikino y’amafaranga itangirwa umusoro ufatirwa ku yindi misaruro (WHT). Yibukije kandi ko NAG yaciwe umusoro nta nteguza (taxation d’office), ikorerwa kandi inyandiko igaragarizwa amakosa yo kutamenyekanisha umusoro no kutiyandikisha muri TVA. [9] Akomeza asobanura ko NAG itigeze ishobora kugaragaza agaciro fatizo gasoreshwa imashini yatanze, ariko ko nubwo imashini itabigaragaza, servisi y‘ibaruramari yashoboraga kumurikira RRA amafaranga umukinnyi yinjije, ayo yatsindiye, nayo yasubiranye bibaye ngombwa ko ayasaba. [10] Ku kibazo cyerekeranye nuko RRA ikwiye gushingira umusoro ica ku mafaranga yishyuwe abakinnyi iyanyujije muri Banki ahwanye na rwf 5.495.800, Me Gasana Raoul asobanura ko uwo mubare utashingirwaho, kubera ko basanze hari andi mafaranga yishyuwe abakinnyi atanyujijwe muri Banki.

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Uko Urukiko rubibona. [11] Urukiko rurasanga NAG yiyemerera ko icyuma bakiniraho (machine à sous) kidafite „software“ igaragaza amafaranga yinjiye, ayo abakinnyi batsindiye, n’andi yaba asigaye bashobora gukomeza gukinira cyangwa bakayasubizwa bibaye ngombwa, akaba ariyo mpamvu yagombaga gufata ingamba ziboneye zigaragaza ibitabo by’ibaruramari (livres de caisse) byerekana amafaranga yinjiye n’ayasohotse umunsi ku wundi, yaba ayo abakinnyi bishyuye mbere yo gukina cyangwa ayo basubijwe nyuma yo gukina, kubera ko imashini idashobora ubwayo kubigaragaza. [12] Kubera ko NAG itashoboye kugaragaza ibyo bitabo, Urukiko rurasanga RRA yaragendeye kuri „hand money pay ledger“ kuko ariyo igaragaza amafaranga yahawe abakinnyi, hatitawe ku yanyujijwe muri Banki (rwf 5.495.800) kuko mu igenzura yakoze, RRA yasanze hari andi (rwf 483.700) yahawe abakinnyi atanyujijwe muri Banki, akaba ariyo mpamvu imibare NAG ishingiraho itahabwa agaciro. [13] Urukiko rusanga ingingo ya 51, 6º y’Itegeko nº 16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro iteganya ko umusoro wa 15% uvanwa ku mafaranga yishyurwa atangwa ku mikino ya tombola ndetse no ku yindi mikino y’amafaranga, RRA ikaba ariho yahereye igena ko amafaranga (rwf) fatizo igomba kubariraho ari 61.363.948, yayabariraho n’ibihano ndetse n’inyungu z‘ubukererwe ziteganywa n’amategeko agenga imisoro, yose akaba ari rwf 128.864.290 agomba kwishyurwa. Ku byerekeye umusoro ku nyongeragaciro (VAT) uhwanye na rwf 136.362.053. [14] Me Bugingo J.Bosco avuga ko RRA yaciye NAG umusoro ku nyongeragaciro igendeye ku mubare w’amafaranga agaragara mu mashini, ku bwe akaba asanga ibyo binyuranye n’ibiteganyijwe n’itegeko aho riteganya ko umusoro ugomba kubarwa ku nyongeragaciro aho kuwubara ku mafaranga yose NAG yakiriye. Avuga kandi ko umusoro wari ukwiye gucibwa hakoreshejwe „forfait/flat tax“ ikoreshwa no mu bindi bihugu, kuko asanga VAT itakoreshwa mu mikino y’urusimbi. [15] Akomeza asobanura ko RRA yari kureba amafaranga abakinnyi batsindiye akaba ari yo asoreshwa (rwf 5.495.800) aho gusoresha amafaranga imashini igaragaza; avuga ko NAG yagombaga guhabwa na RRA amabwiriza y’uburyo bwo gutegura ibitabo by’ibaruramari kugirango isoresha rishobore gukorwa. [16] Uhagarariye RRA avuga ko ibisobanuro byatanzwe ku birebana n’imibare yagenderwaho hacibwa umusoro ufatirwa kuri servisi (WHT) arinayo yabarirwaho n’umusoro ku nyongeragaciro (TVA). Akomeza avuga ko, nubwo uhagarariye NAG atagaragaza ibihugu bisoresha hagendewe kuri „flat tax“, ingingo ya 81, igika cya mbere, y’Itegeko Nshinga ivuga ko imisoro yose iteganywa n’itegeko, akaba asanga NAG yarasoreshejwe hashingiwe ku ngingo ya 2 (a) y’Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro, ibikorwa bya NAG bikaba bifatwa nka „services“ hashingiwe ku ngingo ya 3. b) y’iryo Tegeko, no ku ngingo ya 6 (2) y’Iteka rya Minisitiri nº 0001 ryo kuwa 13/01/2003 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro ku nyongeragaciro. Asoza avuga ko ingingo ya 86 y’Itegeko ryavuzwe haruguru idasonera tombola umusoro nyongeragaciro.

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Uko Urukiko rubibona. [17] Ingingo ya 2 (a) y’Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro iteganya ko imirimo (servisi) yose, usibye ikozwe n’umuntu mu rwego rwo kwuzuza inshingano ze 1itangirwa umusoro ku nyongeragaciro. [18] Imirimo NAG ikora yerekeranye na servisi kuko ihabwa amafaranga ikongera ikayasubiza imaze kubonamo urwunguko rwayo, nkuko byemejwe n’Iteka rya Minisitiri nº 0001 ryo kuwa 13/01/20032 rigena amabwiriza n’uburyo bw’isoresha ry’umusoro ku nyongeragaciro. [19] Ingingo ya 15, igika cya mbere, y’Itegeko nº 06/2001 ryo kuwa 20/01/20015 ryavuzwe haruguru riha Minisitiri ufite imari mu nshingano ze ububasha bwo gusonera ibintu na servisi n’ibisoreshwa ku ijanisha rya zeru (exemption and zero-rating), imirimo NAG ikora ikaba itagaragara kuri urwo rutonde yatangaje, akaba ariyo mpamvu ikwiye kuriha amafaranga yaciwe hagendewe na none ku mibare fatizo yashingiweho mu kubara WHT nkuko byasobanuwe haruguru. Abinyujije mu Iteka, Minisitiri ashobora gukora urutonde rw’ibintu n’imirimo bisonewe n’ibisoreshwa ku ijanisha rya zeru, hakurikijwe ingingo za 86 na 87 z’iri tegeko. [20] . Ntabwo kandi NAG yakwitwaza ko RRA itayihaye amabwiriza yerekeranye n’uburyo bwo gukora imirimo yayo kugira ngo ibyo bibe byatuma isonerwa imisoro, kuko ibyo amategeko ateganya igihe yakoraga imirimo yayo bisobanutse, kandi nk’ikigo gihugukiwe mu byo gikora (professionnel), cyagombye gushyiraho system y’ibaruramari isobanutse, ko rero kidakwiye kwitwaza urujijo cyateje mu mikorere yacyo ngo kibyungukiremo. (nemo auditur....). Ku bijyanye n’umusoro ku bihembo (PAYE) uhwanye na rwf 3.957.590. [21] Uhagarariye NAG avuga ko yaciwe umusoro ku bihembo ubazwe kuva mu kwezi kwa gatatu 2009 kandi yaratangiye ibikorwa byayo ku mugaragaro mu kwezi kwa kane, ndetse n’abakozi bayo bakaba barasinye amasezerano y’akazi kuva ku itariki ya 01/04/2009. Uhagarariye RRA asobanura ko raporo za NAG zigaragaza ko yatangiye gukora kuwa 01/03/2009. Uko Urukiko rubibona. [22] Urukiko rurasanga iby’uhagarariye NAG avuga nta gaciro byahabwa, kubera ko „march- april slot statistics“ (C. 19) ubwayo yitangiye inariho kashe yayo igaragaza ko yakoraga kuva tariki ya 01/03/2009, bikaba byumvikana ko umusoro yaciwe ugomba guhera mu kwezi kwa gatatu 2009. 1 2 IBFD International Tax Glossary, 5th ed.: Specific type of turnover tax levied at each stage of the production and distribution process. 3 Ingingo ya 3 (c) y’Itegeko nº 06/2001 ryo kuwa 20/01/2001 rishyiraho umusoro ku nyongeragaciro. 4 Ingingo ya 6 (2): Umurimo wose ukozwe hari ingurane y’amafaranga kandi ukaba utakwitwa itangwa ry’ibintu witwa itangwa rya servisi… 2

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III. ICYEMEZO CY’URUKIKO. [23] Rwemeje ko ubujurire bwa New Africa Gaming nta shingiro bufite; [24] Rutegetse New Africa Gaming kwishyura amagarama y’urubanza ahwanye na rwf 20.200; [25] Ruvuze ko imikirize y’urubanza rwajuririwe R COM 0188/11/HCC idahindutse.