NEW KIGALI BUSINESS SERVICES v. KASESE DISTILLERS

# NEW KIGALI BUSINESS SERVICES v. KASESE DISTILLERS

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2019-12-06 - Case/document no.: RCOMAA 00038/2019/CA - Collection: Court of Appeal

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NEW KIGALI BUSINESS SERVICES v. KASESE DISTILLERS [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00038/2019/CA (Munyangeri, P.J.,) 06 Ukuboza 2019] Amategeko agenga imisoro – Umusoro waciwe usora hatabyeho ikurikiranacyaha – Nta muburanyi wavuga ko inkiko z’ubucuruzi zidafite ububasha bwo kuburanisha usora waciwe umusoro habayeho cyangwa htabayeho ikurikiranacyaha mu gihe bitakozwe n’ikigo cy’imisoro n’amahoro mu gihe cy’imenyekanisha – East African Community Customs Management Act, Ingingo ya 219. Amategeko agenga imisoro – Kutagaragaza ibicuruzwa n’uburenganzira bwo gukora imenyekanisha – Ukora imenyekanisha ry’imisoro udashobora kugaragaza impapuro zitumiza ibucuruzwa n’amasezerano y’imikoranire y’uwo avuga wabimuhereye ububasha, aryozwa umusoro n’ihazabu ry’ibicuruzwa yakoreye imenyekanisha. Incamake y’ikibazo: Rwanda Revenue Authority (RRA) yaciye New Kigali Business Services Ltd umusoro n’ihazabu bingana na 152.165.330 Frw, ibishingira ko yakoreye imenyekanisha ibicuruzwa bya Kasese Distillers Ltd, biza kuburirwa irengero bitarinjizwa mu Rwanda. New Kigali Business Services Ltd yaregeye Urukiko rw’Ubucuruzi irusaba gutegeka Kasese Distillers Ltd kuryozwa umusoro n’ihazabu yaciwe kuko ari yo yakorewe imenyekanisha, ariko Kasese Distillers Ltd igahakana ivuga ko itigeze iyiha imirimo yo kuyikorera imenyekanisha. Urukiko rw’Ubucuruzi rwemeje ko ikirego cya New Kigali Business nta shingiro gifite kuko nta mpamvu yagaragaye yatuma imisoro n’ihazabu bigangana na 152.165.330 Frw byaciwe New Kigali Business Services Ltd byakwimurirwa kuri Kasese Distillers Ltd. Yakomeje kujuririra Urukiko Rukuru rw’Ubucuruzi, ikomeza gusaba ko Kasese Distillers Ltd iryozwa imisoro n’ihazabu byavuzwe haruguru. Urukiko Rukuru rw’Ubucuruzi rwemeje ko nanone ko ubujurire bwa New Kigali Business nta shingiro bufite kuko rwasanze nta kimenyetso gifatika New Kigali Business Services Ltd igaragaza gihamya mu buryo budashidikanywaho ko ibicuruzwa yakoreye imenyekanisha ari ibya Kasese Distillers Ltd, kuko yakabaye yerekana neza nta gushidikanya ko iyi Sosiyete yayihaye umwimerere w’impapuro ziherekeza ibicuruzwa bitumijwe mu mahanga (certificat d’origine na bill of Loading) ari nayo yagombaga kugaragaza ko ibicuruzwa byaburiwe irengero ari ibya Kasese Distillers Ltd, kandi ko ari yo yayihaye akazi ko kubimenyekanisha. New Kigali Business Services Ltd yongeye nanone ijuririra itanga impamvu zimwe nk’izo yari yatanze mu Rukiko Rukuru rw’UbucuruziUrukiko rw’Ubujurire, ikomeza isaba ko Kasese Distillers Ltd ariyo yaryozwa imisoro n’ihazabu zaciwe, inatanga inzitizi yuko ubujurire butari mu bubasha bw’Urukiko rw’Ubujurire kuko uru rubanza rutagombaga kuburanishwa n’inkiko z’ubucuruzi. Incamake y’icyemezo: 1. Inkiko z’ubucuruzi zifite ububasha bwo kuburanisha usora waciwe umusoro habayeho cyangwa htabayeho ikurikiranacyaha mu gihe bitakozwe n’ikigo cy’imisoro n’amahoro mu gihe cy’imenyekanisha.

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2. Ukora imenyekanisha ry’imisoro udashobora kugaragaza impapuro zitumiza ibucuruzwa n’amasezerano y’imikoranire y’uwo avuga wabimuhereye ububasha, aryozwa umusoro n’ihazabu ry’ibicuruzwa yakoreye imenyekanisha Ubujurire nta shingiro bufite. Urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ntiruhindutse. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: East African Community Customs Management Act, Ingingo ya 219. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Rwanda Revenue Authority (RRA) yaciye New Kigali Business Services Ltd umusoro n’ihazabu bingana na 152.165.330 Frw, ibishingira ko yakoreye imenyekanisha ibicuruzwa bya Kasese Distillers Ltd, biza kuburirwa irengero bitarinjizwa mu Rwanda. New Kigali Business Services Ltd yaregeye Urukiko rw’Ubucuruzi irusaba gutegeka Kasese Distillers Ltd kuryozwa uyu musoro n’ihazabu kuko ari yo yakorewe imenyekanisha, ariko Kasese Distillers Ltd igahakana ivuga ko itigeze iyiha imirimo yo kuyikorera imenyekanisha. [2] Urukiko rw’Ubucuruzi rwaciye urubanza No RCOM 02196/2017/TC/NYGE, rwemeza ko nta mpamvu imisoro n’ihazabu bigangana na 152.165.330 Frw byaciwe New Kigali Business Services Ltd byakwimurirwa kuri Kasese Distillers Ltd, ko ikirego cyayo nta shingiro gifite, bituma ijuririra Urukiko Rukuru rw’Ubucuruzi, ikomeza gusaba ko Kasese Distillers Ltd iryozwa imisoro n’ihazabu byavuzwe haruguru. [3] Mu rubanza No RCOMA 00441/2018/CHC/HCC, Urukiko Rukuru rw’Ubucuruzi rwasanze nta kimenyetso gifatika New Kigali Business Services Ltd igaragaza gihamya mu buryo budashidikanywaho ko ibicuruzwa yakoreye imenyekanisha ari ibya Kasese Distillers Ltd, kuko yakabaye yerekana neza nta gushidikanya ko iyi Sosiyete yayihaye umwimerere w’impapuro ziherekeza ibicuruzwa bitumijwe mu mahanga (certificat d’origine na bill of Loading) ari nayo yagombaga kugaragaza ko ibicuruzwa byaburiwe irengero ari ibya Kasese Distillers Ltd, kandi ko ari yo yayihaye akazi ko kubimenyekanisha. [4] Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa New Kigali Business Services Ltd nta shingiro bufite, ko nta gihindutse ku mikirize y’urubanza No RCOM 02196/2017/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge. [5] New Kigali Business Services Ltd ntiyanyuzwe n’icyo cyemezo ijuririra Urukiko rw’Ubujurire, ikomeza isaba ko Kasese Distillers Ltd ariyo yaryozwa imisoro n’ihazabu zaciwe,

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inatanga inzitizi yuko ubujurire butari mu bubasha bw’Urukiko rw’Ubujurire kuko uru rubanza rutagombaga kuburanishwa n’inkiko z’ubucuruzi. [6] Iburanisha mu ruhame ryabaye ku wa 04/10/2019, New Kigali Business Services Ltd ihagarariwe na RUTAGENGWA Emmanuel yunganiwe na Me NGIRUMPETSE Jean Marie Vianney na Me MBAYA Abdu, naho Kasese Distillers Ltd ihagarariwe na RUTAYISIRE Emmanuel yunganiwe na Me NSENGIYUMVA Abel hamwe na Me KAYITARE Paul. Iburanisha rigitangira, Me NSENGIYUMVA Abel yatanze inzitizi, avuga ko ikirego cyatanzwe na New Kigali Business Services Ltd kitagombaga kwakirwa ngo kiburanishwe n’inkiko z’ubucuruzi, kubera ko uburyozwe bubazwa Kasese Distillers Ltd ari ubukomoka ku cyaha. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO a) Kumenya niba ikirego cya New Kigali Business Services Ltd kitaragombaga kuburanishwa n’inkiko z’ubucuruzi. [7] Me NSENGIYUMVA Abel asobanura ko New Kigali Business Services Ltd ibazwa amafaranga aturuka ku bintu byatumijwe mu mahanga, byamara kwinjira hagakorwa amakosa ntibyishyurirwe imisoro, Douane ikaba yarakoze inyandikomvugo y’ikorwa ry’icyaha, itegeko rikaba riteganya ko habaho kwishyura cyangwa se hagatangwa ikirego nshinjabyaha, bityo ko uru rubanza rutagombye kuburanishwa n’inkiko z’ubucuruzi, ahubwo rwagombye kuburanishwa n’inkiko nshinjabyaha. Urukiko rw’Ubucuruzi rukaba rwarafashe icyemezo kuri iki kibazo, nyamara Urukiko Rukuru rukaba rutaragize icyo rubivugaho kandi yari impamvu y’ubujurire ya New Kigali Business Services Ltd. [8] Kuba New Kigali Business Ltd yararegeye Inkiko z’ubucuruzi izisaba ko zakwemeza ko Kasese ariyo yaryozwa imisoro n’ihazabu byaciwe New Kigali Business ari ukuzisaba mbere na mbere kweza ko Kasese yakoze ibyaha kandi bitari mu bubasha bwazo. Akaba ariyo mpamvu Urukiko rw’Ubujurire rukwiye kwemeza ko inkiko z’ubucuruzi zidafite ububasha bwo kuburanisha uru rubanza. Iyi nzitizi Kasese ikaba yari yayitanze mu Rukiko rw’Ubucuruzi rwa Nyarugenge, ariko rwemeza ububasha. Kasese yongeye gutanga iyi nzitizi mu Rukiko Rukuru rw’Ubucuruzi ariko rwo rwibagirwa kuyisuzuma. [9] Avuga ko bijya gutangira RRA yakoze inyandikomvugo y’ikorwa ry’icyaha, iyo nyandiko isoza ivuga ko ukurikiranyweho icyaha niyemera azishyura, yakwanga akazaregwa hashingiwe ku ngingo ya 219 y’Itegeko rigenga za gasutamo zo mu bihugu bya Africa y’Iburasirazuba, bityo ko New Kigali Business Services Ltd itemerewe kurega Kasese Distillers Ltd, ahubwo yagombye kubaza RRA impamvu iyishyuza amafaranga ya Kasese Distillers Ltd yishingiye kandi nta mwenda iyirimo mu buryo buteganywa n’amategeko. [10] Me NGIRUMPETSE Jean Marie Vianney avuga ko mu Rukiko rw’Ubucuruzi Kasese Distillers Ltd yatanze iyo nzitizi ko uru rubanza rutagombye kuburanishwa n’inkiko z’ubucuruzi, ahubwo ruri mu bubasha bw’inkiko nshinjabyaha, ariko ko New Kigali Business Services Ltd imaze kujurira Kasese Distillers Ltd itigeze igarura iyo nzitizi kandi akaba yumva itakagombye kuburanwa nk’inzitizi, ahubwo bwaba uburyo bw’imiburanire.

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[11] Avuga ko inzitizi yatanzwe na Kasese Distillers Ltd nta shingiro ifite, kuko inyandikomvugo zakozwe na RRA zireba uburyozwe bw’imisoro kuri New Kigali Business Services Ltd na Kasese Distillers Ltd, kandi iyo umuntu yafatiwe icyemezo cy’imisoro akijuririra kwa Komiseri Mukuru, uyu atamusubiza akaregera inkiko, ndetse hakaba hari n’ibaruwa no 2076, RRA yandikiye Kasese Distillers Ltd yerekana ko ifite uruhare ku izimira ry’ibicuruzwa byamenyekanishijwe, New Kigali Business Services Ltd na Kasese Distillers Ltd ntizaregera icyemezo cya Komiseri, kugeza gihindutse itegeko. Uko Urukiko rubibona [12] Urukiko Rukuru rw’Ubucuruzi mu rubanza rujuririrwa ntabwo rwasuzumye iyi nzitizi kandi yari impamvu y’ubujurire ya New Kigali Business Services Ltd, nyamara Urukiko rw’Ubucuruzi rwo rwari rwemeje ububasha bwarwo bwo kuruburanisha uru rubanza. [13] Urukiko rurasanga, ingingo ya 219 ya East African Community Customs Management Act, Kasese Distillers Ltd ishingiraho inzitizi yayo, idakwiye gushingirwaho, kuko idafite aho ihuriye n’ikirego cyatanzwe na New Kigali Business Services Ltd, gisaba gukurwaho umusoro n’ihazabu yaciwe na RRA, bikimurirwa kuri Kasese Distillers Ltd, iki kirego kikaba kitafatwa nk’icy’inshinjabyaha kuko nk’uko Urukiko rw’Ubucuruzi rwabivuze, umusoro waciwe hatabayeho ikurikiranacyaha, uretse ko n’iyo ryaba ryarabayeho icyo cyaba ari ikibazo kiri hagati ya RRA na New Kigali Business Services Ltd, bityo inzitizi yatanzwe na Kasese Distillers Ltd ikaba nta shingiro ifite. b) Kumenya niba umusoro n’ihazabu bingana na 152.165.330 Frw byaciwe New Kigali Business Services Ltd byaragombaga kuryozwa Kasese Distillers Ltd. [14] Me NGIRUMPETSE Jean Marie Vianney na Me MBAYA Abdu bavuga ko New Kigali Business Services Ltd yakoze imenyekanisha ry’umusoro yabiherewe uburenganzira na Kasese Distillers Ltd, ikayiha n’impapuro zanditse ku mazina yayo zigizwe na certificat d’origine, facture commerciale, lettre de chargement; izinyujije ku mukozi wayo. Bavuga ko, hari n’inyandiko itanga ikirego kuri police ya Mwanza cyatanzwe n’uwitwa Rogers BYEKWASO mu izina rya Kasese Distillers Ltd, muramu w’Umuyobozi Mukuru wayo, kuko bafite amakuru ko ibicuruzwa byayobejwe bijyanwa i Kasese mu gihugu cya Uganda, aho Kasese Distillers Ltd ifite uruganda. [15] Bavuga ko ikigaragaza ko Kasese Distillers Ltd ari yo yatumije ibyo bicuruzwa ari uko hari impapuro zanditse mu mazina yayo, kandi nta wundi muntu washoboraga kwishyura imisoro mu mazina yayo. [16] RUTAYISIRE Emmanuel Umuyobozi Mukuru wa Kasese Distillers Ltd avuga ko ubwo bujura bwateguwe n’umuforoderi, ahimba ibintu kugira ngo byitirirwe Kasese Distillers Ltd, kuko yananditse ko adresse ya sosiyete ari Nyagatare, Iburasirazuba, Kigali, Rwanda ataribyo. Avuga kandi ko nta mpapuro zitumiza ibicuruzwa Kasese Distillers Ltd yahaye New Kigali Business Services Ltd, ahubwo ko yazimenye Umuyobozi Mukuru wa New Kigali Business

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Services Ltd azimwoherereje, mu gihe ahubwo zagombaga guturuka kuri Kasese Distillers Ltd zikohererezwa New Kigali Business Services Ltd kugirango izifashishe igihe cyo gukora imenyekanisha ry’imisoro. [17] Avuga ko Rogers BYEKWASO atari muramu we nkuko New Kigali Business Services Ltd ibivuga, kuko atamuzi, n’umuryango we akaba atawuzi, kandi ko hari hashize umwaka Kasese Distillers Ltd itagikorana na New Kigali Business Services Ltd. [18] Me NSENGIYUMVA Abel na Me KAYITARE Paul bavuga ko kuba RRA yaraciye New Kigali Business Services Ltd amafaranga y’ibicuruzwa byayoberejwe mu nzira bikajyanwa i Buganda bitinjiye mu Rwanda ari yo yarangaye, kuko impapuro zivugwa yazibonye mbere ikazoherereza Kasese Distillers Ltd, ko rero Kasese Distillers Ltd atariyo yazohereje ngo ikorerwe imenyekanisha ry’umusoro. [19] Umuyobozi wa New Kigali Business Services Ltd bwana RUTAGENGWA Emmanuel avuga ko Rogers BYEKWASO afite e-mail yoherereje RUTAYISIRE Emmanuel, ko bigaragara ko bari baziranye. Naho iby’uko New Kigali Business Services Ltd yakoreraga Kasese Distillers Ltd, avuga ko bari basanzwe bakorana, ko ariko hari hashize nk’amezi 6 sosiyete zombi zidakorana. Ku birebana no kuba adresse ya Kasese Distillers Ltd itanditse neza kunzandiko zitumiza ibicuruzwa, avuga ko impapuro bahawe zanditseho Iburasirazuba, Nyagatare, Kigali, Rwanda atari bo babazwa amakosa yakozwe muri iyo nyandiko. Uko Urukiko rubibona [20] Ingingo ya 12 y’Itegeko n◦ 22/2018 ryo ku wa 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko urega agomba kugaragaza ibimenyetso by’ibyo aregera.iyo abibuze uwarezwe aratsinda. [21] Urukiko Rukuru rw’Ubucuruzi mu rubanza No RCOMA 00441/2018/CHC/HCC, rwaciwe ku wa 15/11/2018, rwemeje ko nta kimenyetso gifatika New Kigali Business Services Ltd yatanze kigaragaza ko ibicuruzwa yakoreye imenyekanisha ari ibya Kasese Distillers Ltd, rwanzura ko ubujurire bwayo nta shingiro bufite. [22] Urukiko rw’Ubujurire rurasanga, no muri ubu bujurire bwa kabiri bwa New Kigali Business Services Ltd itabasha kugaragaza ko ibicuruzwa yakoreye imenyekanisha, ikanabicirwa umusoro n’ihazabu ari ibya Kasese Distillers Ltd, ndetse ntinagaragaza ko uburenganzira bwo kuyikorera imenyekanisha ry’umusoro ku bicuruzwa byaburiwe irengero ari yo yabuyihaye. [23] Urukiko rurasanga kandi, kuba New Kigali Business Services Ltd itabasha kugaragaza ko hari umukozi wa Kasese Distillers Ltd waba yarayihaye impapuro z’ibicuruzwa, ahubwo ikagaragaza urupapuro ruherekeza ibicuruzwa (Lettre de chargement) rugaragaza ko adresse ya Kasese Distillers Ltd ari Iburasirazuba-Nyagatare-Kigali- Rwanda, mu gihe ku nyandiko y’iyandikisha (Full Registration Information for Foreing Company) ya Kasese Distillers Ltd muri RDB igaragaza ko adresse yayo ari Nyarugenge-Umujyi wa Kigali-Rwanda, nabyo bituma uru Rukiko rwemeza ko Kasese Distillers Ltd atariyo yatumije ibyo bicuruzwa kuri iyo adresse, cyane ko n’umuyobozi wa New Kigali Business Services Ltd RUTAGENGWA Emmanuel yiyemerera ko bari bamaze igihe kigera ku mezi atandatu (6 mois) badakorera Kasese Distillers Ltd.

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[24] Urukiko rurasanga na none, ibivugwa na New Kigali Business Services Ltd ko Kasese Distillers Ltd yagiye gutanga ikirego kuri Station ya Police ya Nyakato, yo muri Tanzania ibicuruzwa bimaze kubura, ko rero ari yo yabitumije, nta shingiro byahabwa kuko inyandiko yo ku wa 03/08/2016 itanga nk’ikimenyetso kibihamya, ibiyikubiyemo atari ikirego cya Kasese Distillers Ltd, ahubwo ari Officer commanding station wa Station ya Police ya Nyakato, wanditse avuga ko kontineri 6 zirimo ingunguru 132 za alcool zibwe ari iz’uwitwa Rogers BYEKWASO, bityo, akaba ntaho Urukiko rwahera rwemeza ko ibicuruzwa byatumijwe na Kasese Distillers Ltd kuko New Kigali Business Services Ltd itabasha kubigaragariza ibimenyetso. [25] (25) Urukiko rurasanga kandi ibyo New Kigali Business Services Ltd ivuga ko Rogers BYEKWASO ari muramu w’Umuyobozi Mukuru wa Kasese Distillers Ltd bidasobanura ko ibyo Rogers BYEKWASO yakoze byabarwa kuri Kasese Distillers Ltd, mu gihe New Kigali Business Services Ltd itagaragaza ko ari Kasese Distillers Ltd yamutumye. c) Kubyerekeye indishyi zasabwe [26] Me NGIRUMPETSE Jean Marie Vianney uhagarariye New Kigali Business Services Ltd asaba indishyi z’akababaro zingana na 50.000.000 Frw, n’amafaranga y’ikurikiranarubanza harimo n’ihihembo cya Avoka angana na 3.000.000 Frw, agasubizwa n’ingwate y’igarama ingana na 140.000 Frw. [27] Kasese Distillers Ltd Services Ltd ivuga ko ibyo New Kigali Business Ltd ishingiraho isaba indishyi nta bimenyetso ibitangira, bityo ikaba itahabwa indishyi isaba. Uko Urukiko rubibona [28] Ingingo ya 111, y’Itegeko-Ngenga no 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko « ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo, kigamije kwishyuza ibyakoreshejwe mu rubanza». [29] Urukiko rurasanga indishyi z’akababaro n’amafaranga y’ikurikiranarubanza n’ihihembo cya Avoka New Kigali Business Services Ltd isaba idakwiye kubihabwa kubera ko ubujurire bwayo budafite ishingiro, ikaba itsindwa n’urubanza. III ICYEMEZO CY’URUKIKO [30] Rwemeje ko ubujurire bwatanzwe na New Kigali Business Services Ltd nta shingiro bufite. [31] Rukijije ko urubanza No R COM A 00441/2018/CHC/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 15/11/2018 rudahindutse. [32] Rutegetse ko amagarama ahwanye n’ibyarukozwe muri uru rubanza.