NKUBIRI v. IKIGO CY’IMISORO N’AMAHORO

# NKUBIRI v. IKIGO CY’IMISORO N’AMAHORO

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2013-07-26 - Case/document no.: RCOMA 0060/12/CS - Collection: Supreme Court

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NKUBIRI v. IKIGO CY’IMISORO N’AMAHORO [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0060/12/CS (Mugenzi, P.J., Hatangimbabazi na Munyangeri, J.) 26 Nyakanga 2013] Amategeko agenga imisoro – Kubara umusoro – Igihombo – Mu gihe umusoreshwa atagaragaza ikimenyetso cyerekana ko yahombye cyatuma adasora, agomba kuyatangira umusoro w’imyaka yishyuzwa n’umusoresha, Itegeko nº16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 21. Amategeko agenga imisoro – Itegeko rigomba gukurikizwa mu kubara umusoro – Itegeko nº 25/2005 ryo kuwa 04/12/2005 niryo rigomba gukurikizwa kuko ari ryo ryakoreshwaga ku myaka umusoreshwa yasoreshwagaho – Incamake y’ikibazo: RRA yamenyesheje Nkubiri Alfred ko agomba kwishyura amakosa yakoze mu imenyekanisha y’umusoro w’imyaka ya 2004-2008, nawe ayisubiza asaba ko ibyo yahombye byakurwa mu bisoreshwa avuga ko atemera uburyo uwo musoro wabazwe. RRA irabyemera, ivana umusoro kuri 174.933.507 frws iwugeza kuri 95.354.972 Frws. Nkubiri ntiyanyurwa, maze yongera asaba ko kumutungo we afite uherwaho kumubarira umusoro hakurwamo 75.000.000 frws y’imigabane yari afite muri sosiyete GECI yahombye, asaba ko hasubirwamo uburyo ibihano yaciwe byabazwe. Komiseri mukuru wa RRA amusubiza avuga ko ayo mafaranga agomba kubarirwa mu mutungo ye kuko nta kimenyetso kigaragaza ko yayahombye. Nkubiri Alfred yareze RRA mu Rukiko Rukuru rw’ubucuruzi asaba ko amafaranga angana na 75.000.000 frws yakurwa mu mutungo asoreshwa, Urukiko rwemeza ko ayo mafaranga akurwa mu nyungu zisoreshwa, runategeka ko n’uburyo ibihano byabazwe bisubirwamo. RRA yajuriye mu Rukiko rw’Ikirenga ivuga ko Urukiko rubanza rwemeje ko Nkubiri yagize igihombo kandi nyamara kitarabayeho, ivuga ko ahubwo Nkubiri n’abandi banyamuryango batanze imigabane yabo. Uhagarariye RRA avuga ko urukiko rwakoze ikosa rwemeza ko Nkubiri yahombye 75.000.000 frws kandi nta kimenyetso kibigaraza, avuga ko kuvuga ko Nkubiri yahombye gusa ubwabyo bidahagije, avuga ko kuba Nkubiri avuga ko yagurishije imigabane ye kuri 15.000.000 Frws bitagaragaza ko yagize igihombo kandi ko inyandikomvugo y’inama rusange ya GECI itagaragaza ingano y’igihombo Nkubiri yagize, avuga ko ikigaragara gusa ari uko habayeho gutanga imigabane. Uhagarariye Nkubiri avuga ko inyandiko mvugo y’inama rusange ya sosiyete GECI yashizweho umukono na noteri wa leta ariyo igaragaza ko yagenewe 12.000.000 frws, nayo atahawe, bikaba bigaragaza ko igihombo yagize cya 75.000.000 frws gikwiye gukurwa mu mutungo asoreshwa. Ku byerekeye itegeko rigomba gukoreshwa mu kubara ibihano bijyanye no gutubya umusoro Nkubiri yishyuzwa w’imyaka ya 2004 kugeza 2008, Uhagarariye RRA avuga ko mu kubara ibyo bihano, hari gukoreshwa itegeko ryo kuwa 2005 ryahozeho aho gukoresha irya 2008 kubera ko

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ryatangiye gukoreshwa muri 2009 ari naho Nkubiri yakorewe ibijyanye no gutunganya imibare igomba guherwaho mu kumubarira umusoro ku musaruro. Uhagarariye Nkubiri we akavuga ko ingingo y’itegeko RRA iburanisha itahabwa agaciro kubera ko itegeko rishya rihana ibyaha mu Rwanda ritongeye kugarura iyo ngingo, asaba ko hakwemezwa ko urubanza rwajuririwe rudahindutse. Incamake y’icyemezo: 1. Kuba nta kimenyetso umusoreshwa yagaragaje ko habaye igihombo cyatuma adasorera 75.000.000 frw umusoresha imwishyuza, agomba kuyatangira umusoro w’imyaka ya 2004-2008. 2. Itegeko nº 25/2005 ryo kuwa 04/12/2005 niryo rigomba gukurikizwa kuko ari ryo ryakoreshwaga ku myaka umusoreshwa yasoreshwagaho ya 2004-2008 arinacyo gihe yagombye umusoresha amafaranga akurikiranweho. Ubujurire bufite ishingiro. Amagarama y’urubanza aherereye kuwarezwe. Amategeko yashingiweho Itegeko nº16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 21. Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] RRA yamenyesheje NKUBIRI Alfred ko agomba kwishyura amakosa yakoze mu imenyekanisha musoro w’imyaka ya 2004-2008, maze ayandikira asaba ko ibyo yahombye byakurwa mu bisoreshwa kuko atemera uburyo umusoro wabazwe. RRA yemeye kuvana umusoro kuri 174.933.507 frw iwugeza kuri 95.354.972 frw. [2] NKUBIRI nabwo ntiyanyuzwe yongera gusaba ko mu mutungo afite uherwaho mu kumubarira umusoro hakurwamo 75.000.000 frw y’imigabane yari afite muri sosiyete GECI yahombye, hakanasubirwamo uburyo ibihano yaciwe byabazwe. [3] Komiseri Mukuru wa RRA yamumenyesheje ko 75.000.000 frw agomba kubarwa mu mutungo we kuko nta kimenyetso agaragaza cy’uko yayahombye, atakibarirwa mu mutungo we koko. [4] NKUBIRI yaregeye Urukiko Rukuru rw’Ubucuruzi asaba ko 75.000.000 frw yakurwa mu mutungo usoreshwa, n’uburyo yaciwe ibihano bigasubirwamo, urwo rukiko rwemeza ko 75.000.000 frw akurwa mu nyungu zisoreshwa, rutegeka ko n’uburyo ibihano byabazwe bisubirwamo hagakoreshwa itegeko nº74/2008 ryo kuwa 31/12/2008 rigena imisoro itaziguye ku

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musaruro, aho gukoresha itegeko Nº25/2005 ryo kuwa 04/12/2005 ryahozeho kuko iri ari ryo riteganya ibihano birebire. [5] RRA yajuriye Urukiko rw’Ikirenga ivuga ko Urukiko rubanza rwemeje ko NKUBIRI yagize igihombo nyamara kitarabayeho, ko ahubwo NKUBIRI n’abandi banyamuryango batanze imigabane yabo. RRA inavuga ko kuba Urukiko rwarategetse ko mu guca ibihano hakoreshwa itegeko nº 74/2008 ryo kuwa 31/12/2008 rigena imisoro itaziguye ku musaruro ashingiye ku bitekerezo by’abahanga mu gihe itegeko ry’u Rwanda risobanutse rwakoze ikosa. NKUBIRI we avuga ko yagize igihombo kubera ko imigabane ye yakuwe kuri 75.000.000 frw igashyirwa kuri 15.000.000 frw, ko kandi kuba harakoreshejwe itegeko ryo mu 2008 ari uko riteganya ibihano byoroheje. [6] Iburanisha ry’urubanza ryabereye mu ruhame kuwa 25/06/2013 RRA ihagarariwe na Me GASANA Raoul, naho NKUBIRI Alfred ahagarariwe na Me NSENGIYUMVA Abel. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO. [7] Muri uru rubanza hagomba gusuzumwa niba NKUBIRI Alfred yaragize igihombo gishobora gukurwa mu mubare uherwaho habarwa umusoro agomba gutanga mu myaka ya 2004-2008 no kumenya itegeko rigomba gukoreshwa mu kubara ibihano bijyanye no gutubya umusoro. 1. Kumenya niba NKUBIRI Alfred yaragize igihombo gishobora gukurwa mu mubare uherwaho habarwa umusoro agomba gutanga mu myaka ya 2004-2008. [8] Me GASANA Raoul uburanira RRA avuga ko Urukiko rwakoze ikosa rwemera ko NKUBIRI yahombye 75.000.000 frw, nyamara nta bimenyetso bikigaragaza, rukaba rwarirengagije ibiteganywa n’ingingo ya 21 y‘ itegeko nº16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro kuko kuvuga ko NKUBIRI yahombye gusa ubwabyo bidahagije. [9] Asobanura ko iby‘uko NKUBIRI yagurishije imigabane ye kuri 15.000.000 frw bitagaragaza ko yagize igihombo, kubera ko uko kugurisha imigabane bitagaragaza agaciro yari isanganywe n’ako yashyizweho, ko kandi n’inyandikomvugo y’inama rusange ya GECI itagaragaraza ingano y‘igihombo NKUBIRI yagize, icyo igaragaraza gusa ari uko habayeho gutanga (cession) imigabane. [10] Me NSENGIYUMVA Abel uhagarariye NKUBIRI avuga ko inyandikomvugo y’inama rusange ya GECI yashyizweho umukono na Notaire wa Leta ari yo igaragaza ko yagenewe 12.000.000 frw nk’ikimenyetso, nayo atahawe, bikaba bigaragaza ko igihombo yagize cya 75.000.000 frw gikwiye gukurwa mu mutungo usoreshwa. Uko urukiko rubibona. [11] Ingingo ya 21 y’itegeko Nº nº16/2005 ryo kuwa 18/08/2005 rigena imisoro itaziguye ku musaruro ryakurikizwaga ku myaka NKUBIRI yasoreshejwe iteganya ko mu ibarwa ry’inyungu ku bikorwa by’ubucuruzi, ibikurwamo bigomba kuba byarakoreshejwe mu birengera inyungu

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y’umurimo ku buryo butaziguye kandi birebana n’icungwa ry’imirimo; bihuje n’ibyakoreshejwe nyabyo kandi bigaragazwa n’inyandiko ngaragazabuguzi nyazo. [12] Urukiko rurasanga kuvuga ko NKUBIRI yatanze imigabane ye ya 75.000.000 frw ku giciro cya 15.000.000 frw kubera ko GECI yarimo guhomba, nta shingiro byahabwa kuko atagaragaje urugero rw’icyo gihombo urwo ari rwo, ndetse n‘inyandiko mvugo y’inama rusange ya GECI yo kuwa 01/10/2006 ikaba iterekana icyo gihombo ngo yerekane n’urugero rwacyo ku buryo yagaragaza agaciro nyakuri imigabane ye yari igezeho ku munsi avuga ko yayitanze kuri 15.000.000 frw, bikaba uhubwo bigaragarara ko muri iyo nyandikomvugo y’inama rusange hasobanuwe neza ko imigabane ye itanzwe ku giciro cy’ikimenyetso (symbolique) kandi kitabariwe ku gaciro runaka (forfaitaire). [13] Urukiko rurasanga rero nta kimenyetso NKUBIRI yarugaragarije ko habaye igihombo cyatuma adasorera 75.000.000 frw RRA imwishyuza, bityo akaba agomba kuyatangira umusoro w’imyaka ya 2004-2008. 2. Kumenya itegeko rigomba gukoreshwa mu kubara ibihano bijyanye no gutubya umusoro w’imyaka ya 2004-2008. [14] Me GASANA Roaul uburanira RRA avuga ko hari gukoreshwa itegeko Nº 25/2005 ryo kuwa 04/12/2005 ryahozeho, aho gukoresha Nº74/2008 ryo kuwa 31/05/2008 kubera ko ryatangiye gukoreshwa kuwa 11/05/2009 ari naho NKUBIRI yakorewe ibijyanye no gutunganya imibare igomba guherwaho mu kumubarira umusoro ku musaruro (redressement fiscal). [15] Asobanura ko kuba umucamanza yarashingiye ku bivugwa n’abahanga akemeza ko NKUBIRI asoreshwa hakurikijwe itegeko Nº74/2008 ryo kuwa 31/05/2008, binyuranyije n’ingingo ya mbere, agace gahera y‘igitabo cy’amategeko ahana yakoreshwaga igihe NKUBIRI Alfred yabarirwaga umusoro ku musaruro. [16] Me NSENGIYUMVA Abel uburanira NKUBIRI avuga ko ingingo y‘itegeko RRA iburanisha itahabwa agaciro kubera ko itegeko rishya rihana ibyaha mu Rwanda ritongeye kuyigarura, asaba ko hazakoreshwa itegeko rishya hakemezwa ko urubanza rwajuririwe rudahindutse. Uko urukiko rubibona. [17] Ku bijyanye n’itegeko rigomba gukurikizwa mu kubara umusoro NKUBIRI Alfred agomba gutanga, Urukiko rurasanga itegeko Nº 25/2005 ryo kuwa 04/12/2005 ari ryo rigomba gukurikizwa kuko ari ryo ryakoreshwaga ku myaka NKUBIRI yasoreshwagaho ya 2004-2008 arinacyo gihe yagombye Leta y’u Rwanda amafaranga agikurikiranweho ubungubu, bityo ibyo Urukiko Rukuru rwemeje mu kugena ibihano NKUBIRI agomba gucibwa ku bijyanye no gutubya umusoro bikaba bigomba guhinduka. III. ICYEMEZO CY’URUKIKO. [18] Rwemeje ko ubujurire bwa Rwanda Revenue Authority bufite ishingiro.

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[19] Rwemeje ko 75.000.000 frw agomba kubarwa mu musaruro wa NKUBIRI Alfred w’imyaka ya 2004-2008 ugomba gusoreshwa. [20] Rwemeje ko mu kubara ibijyanye n’ibihano ku itubyamusoro hakoreshwa itegeko Nº 25/2005 ryo kuwa 04/12/2005. [21] Rutegetse NKUBIRI Alfred gutanga 16.600 frw y’amagarama y’urubanza.