NZAMURAMBAHO ANTOINETTE DANIELLA N’ABANDI v MUKAMINEGA N’ABANDI.

# NZAMURAMBAHO ANTOINETTE DANIELLA N’ABANDI v MUKAMINEGA N’ABANDI.

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-05-24 - Case/document no.: RC 00001/2023/CA - Collection: Court of Appeal

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NZAMURAMBAHO ANTOINETTE DANIELLA N’ABANDI v MUKAMINEGA N’ABANDI. [Rwanda URUKIKO RW’UBUJURIRE – RC 00001/2023/CA (Nyirandabaruta, P.J., Tugireyezu na Munyangeri J.) 24 Gicurasi 2023] Itegeko ryerekeye Imiburanishirize y’imanza Mbonezamubano – Ikirego cyihutirwa – iyakirwa ry’ikirego cyihutirwa – Ntabwo mukwakira ikirego cyihutirwa, Urukiko rureba niba icyemezo kizarufatwamo gishobora kujurirwa cyangwa ntikijuririrwe, ikigenzi nukureba niba ikiregerwa kigaragaramo ubwihutirwe ku buryo bidafashweho icyemezo byateza igihombo kitagira igaruriro. Itegeko ryerekeye Imiburanishirize y’imanza Mbonezamubano – Ikirego cyihutirwa – Bitewe naho urubanza rw’iremezo rugeze, Urukiko rushobora gutesha agaciro ikirego cy’ihutirwa. Incamake y’ikibazo: Uru rubanza rwatangiye Mukaminega wabanaga na Nzamurambaho mu buryo budakurikije Amategeko arega mu izina ry’abana babyaranye Mukankusi, umugore w’isezerano wa Nzamurambaho, asaba kuzungura imitungo itandukanye yasizwe na Nzamurambaho kuko yapfuye. Nyuma y’imanza nyinshi zatangiriye mu Rukiko Rwisumbuye rwa Gasabo, haciwe urubanza RCA00008/2020/HC/KIG mu Rukiko Rukuru rujuririrwa mu Rukiko rw’Ubujurire, ubujurire bwabo bwandikwa kuri RCAA00031/2020/CA CMB RCAA 00032/2020/CA, Mu gihe iburanisha ryuru rubanza ritarapfundikirwa, abana ba Mukaminega bari bamaze kuzuza imyaka y’ubukure bahagarariwe na Nzamurambaho Antoinette Daniella, batanze ikirego cyihutirwa kirushamikiyeho, gisaba gutambamira by’agateganyo igurishwa n’itangwa ry’imigabane ya sosiyete New Finest Traders Ltd, Kaurwa Ltd, na Blessing Journey Ltd mu gihe urubanza rw’iremezo rutaracibwa no gushyiraho abagomba kuzicunga. Abarega basaba kandi Urukiko gutegeka ko amafaranga y’ubukode ava mu nyubako zitandukanye ziburanwa, ava mu bukode bw’imodoka, akomoka ku musaruro w’ubuhinzi n’ubworozi n’akomoka mu masosiyete yavuzwe haruguru cyangwa imitungo yanditse kuri Mwiseneza n’abana be, n’ayo Mwiseneza yaba afatanyije na Nzamurambaho , ko yose ashyirwa kuri konti y’Urukiko kugeza igihe urubanza mu mizi rubereye ndakuka, no gushyiraho abagomba kuyacunga, kugira ngo abazungura bazabashe kuyakoresha igihe byaba bibaye ngombwa. Banasabye kandi Urukiko gutegeka ko nta hererekanya (mutation), igurishwa (vente) cyangwa gutanga impano (donation) ku mitungo yose iburanwa mu rubanza rwo kuzungura Nzamurambaho, ku mitungo yimukanwa n’itimukanwa rigomba gukorwa mu gihe cyose urubanza mu mizi rutaracibwa. Mwiseneza n’umwunganira babanje guutanga inzitizi bavuga ko Urukiko rw’Ubujurire rudakwiye kwakira ikirego cyihutirwa cyatanzwe na Nzamurambaho Antoinette Daniella na bagenzi be kubera ko umuburanyi utishimiye icyemezo kizafatwamo adashobora kubona aho akijuririra kandi ko nta nyungu abarega bafite mu gutanga ikirego cyihutirwa, kubera ko imitungo yimukanwa n’itimukanwa iburanwa mu rubanza rw’iremezo, n’ubundi imaze imyaka igera kuri itatu (3) iriho itambama, bityo ko bari gusaba ibyo basanzwe bafite.

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Urukiko rw’Ubujurire rwemeje ko inzitizi yo kutakira ikirego cy’ihutirwa yatanzwe na Mukankusi nta shingiro ifite kuko abatanze ikirego cyihutirwa bafite inyungu zo kugitanga kandi Umushingamategeko atavuze ko mu gusuzuma ikirego cyihutirwa, Umucamanza areba niba icyemezo cyagifatwaho gishobora kujuririrwa cyangwa ntikijuririrwe, ikigenzi nukureba ikiregerwa kigaragaramo ubwihutirwe ku buryo bidafashweho icyemezo byateza igihombo kitagira igaruriro. Ku bijyanye no kumenya niba hari ubwihutirwe bwatuma ihererekanya ry'imitungo iburanwa mu rubanza RCAA00031/2020/CA-COMB RCAA00032/2020/CA ritambamirwa, umusaruro uyivamo ugashyirwa kuri konti y’urukiko hakanashyirwaho uyicunga,Mwiseneza n’abamwunganira bavuga ko nta bw’ihutirwe buhari kandi ko uburenganzira ku mutungo w’umuntu ari ntavogerwa, kuko uburenganzira afite ku mutungo yari afitanye na Nzamurambaho abukomora ku Itegeko N˚ 27/2016 ryo ku wa 08/07/2016 rigena imicungire y’umutungo w’abashyingiranywe, impano n’izungura, no kuba umusaruro uva mu buhinzi udakwiye kuvutswa uwawutanzeho igishoro n’imbaraga. Asobanura kandi ko ucunga sosoyete atreba gusa umusaruro uvamo ko hari nakandi kenshi akora ariyo mpamvu Amategeko yateganyije uburyo agomba gushyirwaho, avuga na none ko sosiyete zose abarega baregera gushyiraho uzicunga atari iza Nzamurambaho wenyine kuko harimo n’abandi banyamigabane. Yongeyeho ko abana ba Mukaminega bafite imitungo bavanamo ibibatunga, kuko Nzamurambaho yasize abahaye amazu atatu, bakaba baba muri imwe, izindi ebyiri bakazikodesha. Urukiko rw’Ubujurire mu rubanza RC00001/2023/CA rwemeje ko rukurikije urwego iburanisha ry’urubanza rw’iremezo rugezeho, nta bwihutirwe bwagaragajwe budasanzwe bwatuma hafatwa ibyemezo by‘agateganyo birebana n’imitungo iburanwa Cyangwa igihombo kitagira igaruriro abarega bagaragaje byatuma rwemeza ko habaho itambamira ku mitungo iburanwa no gutegeka ko amafaranga ava mu bukode bwayo ashyirwa kuri konte y’Urukiko cyangwa hashyirwaho umuntu wo kuyicunga. Urukiko rwemeza ko ikirego cyihutirwa nta shingiro gifite. Incamake y’icyemezo:1. Ntabwo mukwakira ikirego cyihutirwa, Urukiko rureba niba icyemezo kizarufatwamo gishobora kujurirwa cyangwa ntikijuririrwe, ikigenzi nukureba ikiregerwa kigaragaramo ubwihutirwe ku buryo bidafashweho icyemezo byateza igihombo kitagira igaruriro. 2. Bitewe naho urubanza rw’remezo rugeze, Urukiko rushobora gutesha agaciro ikirego cy’ihutirwa. Bityo, urubanza rwabunanishijwe kenshi, ntabwo rwagera igihe cyo gusomwa ngo abe aribwo hatangwa ikirego kihutirwa. 3. Indishyi mu rubanza rubanza rw’ihutirwa ntizitangwa. Bityo, uwatsinze urubanza mu kirego cyihutirwa asabira indishyi hamwe z’ibyo yatakaje mu kirego cy’iremezo. Ikirego cyihutirwa nta shingiro gifite. 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 185. Nta manza zifashishijwe.

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Urubanza. I. IMITERERE Y’URUBANZA [1] Nyuma y’uko Nzamurambaho Antoine apfuye asize abana Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine yabyaranye na Mukaminega Epiphanie batari barashakanye byemewe n’amategeko, n’abana Nzamurambaho Jules, Nzamurambaho Julien, Nzamurambaho Juliette, Nzamurambaho Junine na Nzamurambaho Julie yabyaranye na Mwiseneza Marie Laetitia bashyingiranywe byemewe n’amategeko, Mukaminega Epiphanie wari uhagarariye abana be kuko bari bataruzuza imyaka y’ubukure (ubu barayujuje) yareze Mwiseneza Marie Laetitia wari unahagarariye abana be kuko bari bataruzuza imyaka y’ubukure (ubu umwe witwa Nzamurambaho Julie ni we usigaye atarayuzuza), asaba kuzungura Nzamurambaho Antoine ku mitungo yasize. [2] Ababuranyi b’impande zombi ntibishimiye ibyemezo byagiye bifatwa n’inkiko zibanza, bituma bajuririra urubanza RCA00008/2020/HC/KIG rwaciwe n’Urukiko Rukuru ku wa 06/11/2020 mu Rukiko rw’Ubujurire, ubujurire bwabo bwandikwa kuri RCAA00031/2020/CA CMB RCAA00032/2020/CA, izi manza zombi zikaba zarahujwe kugira ngo ziburanishirizwe hamwe. [3] Mu gihe iburanisha ry’urubanza RCAA00031/2020/CA CMB RCAA00032/2020/CA ryari ritarapfundikirwa, ku wa 16/01/2023, Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette, na Nzamurambaho Teta Ghislaine batanze ikirego cyihutirwa kirushamikiyeho, gisaba gutambamira by’agateganyo igurishwa n’itangwa ry’imigabane ya sosiyete New Finest Traders Ltd, Kaurwa Ltd, na Blessing Journey Ltd mu gihe urubanza rw’iremezo rutaracibwa no gushyiraho abagomba kuzicunga. [4] Abarega basaba kandi Urukiko gutegeka ko amafaranga y’ubukode ava mu nyubako zitandukanye zaba iz’ubucuruzi cyangwa izo guturamo ziburanwa, ava mu bukode bw’imodoka, akomoka ku musaruro w’ubuhinzi n’ubworozi n’akomoka mu masosiyete New Finest Traders Ltd, Kaurwa Ltd, Blessing Journey Ltd, ibi byose byaba byanditse kuri ayo masosiyete ndetse n’ibyaba byanditse kuri Mwiseneza Marie Laetitia n’abana be, n’ayo yaba afatanyije na Nzamurambaho Antoine, ko yose ashyirwa kuri konti y’Urukiko kugeza igihe urubanza mu mizi rubereye ndakuka, no gushyiraho abagomba kuyacunga, kugira ngo abazungura bazabashe kuyakoresha igihe byaba bibaye ngombwa. [5] Basaba na none gutegeka ko nta hererekanya (mutation), igurishwa (vente) cyangwa gutanga impano (donation) ku mitungo yose iburanwa mu rubanza rwo kuzungura Nzamurambaho Antoine, ku mitungo yimukanwa n’itimukanwa rigomba gukorwa mu gihe cyose urubanza mu mizi rutaracibwa. [6] Urubanza rwaburanishijwe mu ruhame ku wa 12/05/2023, Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine bahagarariwe na nyina Mukaminega Epiphanie, yunganiwe na Me Nkanika Alimasi, Mwiseneza Marie Laetitia uhagarariye Nzamurambaho Julie yunganiwe na Me Ngirumpetse Jean Marie Vianney unahagarariye Nzamurambaho Junine, Nzamurambaho Jules, Nzamurambaho Julien na Nzamurambaho Juliette batitabye Urukiko bataranashatse umunyamategeko wo kubahagararira, urubanza ruburanishwa badahari, iburanisha rirapfundikirwa ababuranyi bamenyeshwa ko icyemezo kizasomwa ku wa 19/05/2023, uwo munsi ntibyashoboka, isomwa ryarwo ryimuriwa ku wa 24/05/2023.

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II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO Kumenya niba ikirego cyatanzwe na Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine kitagomba kwakirwa [7] Mwiseneza Marie Laetitia avuga ko Urukiko rw’Ubujurire rudakwiye kwakira ikirego cyihutirwa cyatanzwe na Nzamurambaho Antoinette Daniella na bagenzi be kubera ko umuburanyi utishimiye icyemezo kizafatwamo adashobora kubona aho akijuririra, ashingiye ku kuba Urukiko rw’Ikirenga rutaburanisha ubujurire bw’imanza zaciwe n’Urukiko rw’Ubujurire nk’uko bigaragara kuva ku ngingo ya 53 kugeza ku ya 80 z’Itegeko N˚ 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko. Avuga kandi ko nta nyungu abarega bafite mu gutanga ikirego cyihutirwa, kubera ko imitungo yimukanwa n’itimukanwa iburanwa mu rubanza rw’iremezo, n’ubundi imaze imyaka igera kuri itatu (3) iriho itambamira. [8] Me Ngirumpetse Jean Marie Vianney uhagarariye Nzamurambaho Junine, akanunganira Mwiseneza Marie Laetitia, avuga ko batanze inzitizi yo kutakira iki kirego kubera ko bafite impungenge zo kuba umuburanyi utishimiye icyemezo cyafatwa adashobora kukijuririra mu Rukiko rw’Ikirenga. Avuga kandi ko asanga abarega barimo gusaba ibyo basanganywe kuko n’ubundi hari ibyemezo bisanzwe byarafashwe bishyira itambamira ku mitungo iburanwa, ndetse ko hari urubanza RADA00128/2020/HC/KIG rukiburanishwa mu Rukiko Rukuru, hasabwamo gukura itambamira ku mitungo, n’icyemezo cya RDB kikaba kigaragaza ko imigabane yo mu masosiyete na yo yashyizweho itambamira. [9] Me Nkanika Alimasi wunganira Mukaminega Epiphanie uhagarariye Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine avuga ko inzitizi yo kutakira ikirego cyihutirwa yatanzwe hashingiwe ku mpamvu yuko icyemezo cyayifatwaho kidashobora kujuririrwa mu Rukiko rw’Ikirenga nta shingiro ifite, kuko n’iyo urubanza rwaba ruri mu Rukiko rw’Ikirenga umuburanyi akabona hari ibyemezo bikeneye ubwihutirwe, bitamubuza gutanga ikirego cyihutirwa muri urwo Rukiko. [10] Ku birebana no kuba abatanze inzitizi bavuga ko abarega nta nyungu bafite zo gutanga ikirego cyihutirwa kubera ko imitungo iburanwa isanzwe iriho itambamira, avuga ko atari ukuri kuko abarega bagaragaje ko imitungo yose itariho itambamira kandi ko iyo RDB ishyize itambamira ku mutungo ibikora mu gihe cy’agateganyo, igasaba ubifitemo inyungu kuba yaregeye urukiko mu gihe kitarenze ukwezi kumwe (1). Uko Urukiko rubibona [11] Ingingo ya 185, igika cya mbere 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 ko” Iyo hari ikirego cy’iremezo ariko hagomba kugira icyemezwa by’agateganyo mu buryo bwihuta ku rubanza rwaregewe urukiko rutaraburanishwa, ikirego cyihutirwa gishyikirizwa umucamanza ushinzwe kurangiza impaka zihutirwa w’aho zigomba gukemurirwa hakurikijwe uburyo busanzwe bw’ihamagara”.

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[12] Ingingo ya 185 y’Itegeko N˚ 22/2018 ryo ku wa 29/04/2018 rivuzwe haruguru, yumvikanisha ko kugira ngo hatangwe ikirego cyihutirwa mu rukiko, hagomba kuba hari urubanza rw’iremezo rwaregewe ariko rutaracibwa, hakaba hari n’ubwihutirwe butuma hafatwa icyemezo cy’agateganyo mu gihe urwo rubanza rw’iremezo rutaraburanishwa. [13] Urukiko rurasanga, kuba abatanze ikirego cyihutirwa baragitanze bashingiye ku kuba uru Rukiko rwararegewe urubanza rw’iremezo kandi bumva ko hari ibyemezo by’agateganyo bikwiye gufatwa mu buryo bwihuse mbere y’uko urubanza rw’iremezo rucibwa, nta mpamvu yemewe n’itegeko yatuma Urukiko rutakira ikirego batanze. [14] Kubyo Me Ngirumpetse Jean Marie Vianney na Mwiseneza Marie Laetitia bavuga ko iki kirego cyihutirwa kidakwiye kwakirwa kuko nta nzira yo kukijuririra ishoboka, Urukiko rurasanga nta shingiro bifite, kuko nk’uko bitegnywa mu ngingo ya 185 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, Umushingamategeko yateganyije ko bene ibyo birego byihutirwa bitangwa mu nkiko ziburanisha ibirego by’iremezo bishingiyeho, hatitawe ko bishobora kujuririrwa cyangwa bidashobora kujuririrwa; bipfa gusa kuba bigaragaramo ubwihutirwe ku buryo bidafashweho icyemezo byateza igihombo kitagira igaruriro. [15] Kubyo Me Ngirumpetse Jean Marie Vianney na Mwiseneza Marie Laetitia bavuga ko ikirego cyihutirwa kidakwiye kwakirwa kubera ko abagitanze nta nyungu bafite kuko ibyo basaba barangije kubihabwa, Urukiko rurasanga nta shingiro bifite kuko inyungu yihagije bafite yo gutanga ikirego cyihutirwa ari iyo kuba ari ababuranyi mu rubanza rw’iremezo, kandi babona ko ari ngombwa ko hagira icyemezo cy’agateganyo gifatwa byihuse. [16] Hashingiwe ku biteganywa n’amategeko ndetse no ku bisobanuro bitanzwe, Urukiko rurasanga inzitizi yo kutakira ikirego cyihutirwa yatanzwe na Mwiseneza Marie Laetitia, afatanyije na Me Ngirumpetse Jean Marie Vianney, nta shingiro ifite. 1.Kumenya niba hari ubwihutirwe bwatuma ihererekanya ry'imitungo iburanwa mu rubanza n˚ RCAA 00031/2020/CA-COMB RCAA 00032/2020/CA ritambamirwa, umusaruro uyivamo ugashyirwa kuri konti y’urukiko hakanashyirwaho uyicunga. [17] Me Nkanika Alimasi wunganira Mukaminega Epiphanie uhagarariye Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine, asobanura ko bumvise amakuru ko hari imwe mu mitungo irimo irigiswa ndetse ko n’ama sosiyete aburanwa muri uru rubanza arimo ashaka guhererekanywa mu maboko y’abandi banyamigabane hagamije kuyarigisa, bituma biyambaza RDB ndetse inayashyiraho itambama mu gihe cy’iminsi 30, ariko ibamenyesha ko nibaramuka badatanze ikirego muri icyo gihe itambamira rizavanwaho, ko ari muri urwo rwego batanze iki kirego cyihutirwa gishingiye ku gihombo kidasubirwaho abana ba Mukaminega bagira izo sosiyete ziramutse zigurishijwemo imigabane cyagwa zigatangirwa ubuntu cyangwa zigatangwaho ingwate ndetse n’imitungo yindi yatanzweho ingwate kubera zo ikaba yagurishwa cyagwa igatangirwa ubuntu kandi irimo iburanwa urukiko rutarafata icyemezo. [18] Abarega basaba kandi ko amazu atandukanye yaba ay’ubucuruzi n’ayo guturwamo, isambu nini ya ha zirenga 20 yubatsemo inzu yo guturamo ya étage iteyemo urutoki ndetse ihingwa ikanororerwamo,

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imodoka zikodeshwa na Bralirwa z’amakamyo ya rukururana n’izindi zisanzwe ziburanwa muri uru rubanza ko amafaranga yose abivamo y’ubukode yajya ashyirwa kuri konte y’urukiko kugeza igihe urubanza rw’iremezo rubereye ndakuka, abazatsinda bakazayasubizwa cyangwa akagabanywa abazungura bitewe nuko icyemezo kizabitegeka, bityo hagashyirwaho umuntu wigenga ugomba gucunga izo nyubako mu gihe hagitegerejwe icibwa ry’urubanza mu mizi ruzagena uko imitungo y’abazungura izagabanwa. [19] Abarega muri uru rubanza barasaba Urukiko rw’Ubujurire mu cyemezo cyihutirwa, ko rwategeka ko imitungo yose iburanwa mu rubanza rw’iremezo yasizwe na Nyakwigendera Nzamurambaho Antoine isubizwa abo yari yanditseho mbere y’itariki 15/08/2013 kandi ko mu gihe urubanza rw’iremezo rutaracibwa nta hererekanya iryo ariryo ryose ryakorerwa kuri iyi mitungo iburanwa yaba iy’imukanwa, itimukanwa ndetse n’amamodoka, byaba ari ukuyitangira ubuntu cyangwa kuyitangaho ingwate kugira ngo hirindwe imanza z’urudaca nk’izo uruhande rwa Mwiseneza Laetitia rwashoye mu Rukiko rwisumbuye rwa Nyarugenge. Urugero ni urubanza rw’ubutegetsi RAD00074/2020/TGI/NYGE, RAD00127/2020/TGI/NYGE baregeze bagamije kuvanisha itambama kumitungo iburanwa, urwo rubanza rukaba rugeze mu Rukiko Rukuru rufite nomero RADA00128/2020/HC/KIG, hakaba hari izindi manza bareze mu Rukiko Rwisumbuye rwa Gasabo ari zo RC00597/2020/TGI/GSBO, RC 00697/2020/TGI/GSBO izi manza zose zikaba zigamije kuvana imitungo mu mazina ya Mwiseneza Leatitia ikandikwa mu mazina y’abandi bantu. [20] Akomeza avuga ko amakuru atangwa na RDB, raporo y’ibyabonywe n’umuhesha w’inkiko, bigaragaza ko abaregwa bashobora kurigisa imitungo iburanwa babinyujije mu kugurisha imigabane ku bandi bantu cyangwa ku zindi sosiyete, ko bashobora kugurisha imitungo yanditse kuri izo sosiyete harimo ubutaka, imashini zigize uruganda rwa New Finest Traders Ltd, imodoka n’ibindi bikoresho by’izo sosiyete, akaba ari yo mpamvu basaba urukiko gutegeka ko ibintu biguma uko bimeze ubu kugeza igihe urubanza rw’iremezo ruciriwe, ntihagire umutungo wanditse kuri izi sosiyete uhererekanywa mu buryo ubwo ari bwo bwose, cyane ko bafite amakuru ko imigabane ya sosiyete New Finest Traders Ltd yatanzweho ingwate muri BPR Bank Rwanda Plc. [21] Asobanura ko kuvuga ko hashyirwaho abacunga amasosiyete batashatse kuvuga abagenwa n’itegeko mu gihe sosiyete iri mu gihombo, ko ahubwo abarega bifuza ko hashyirwaho abayacunga bavanywe mu baburanyi b’impande zombi, cyane ko imanza zaciwe mbere zemeje ko abana ba Nzamurambaho Antoine na Mukaminega Epiphanie bafite uburenganzira bwo kuzungura ku mutungo se yasize, ko rero kuba sosiyete zicunzwe nabi, basanga byaba byiza bose bagize uruhare mu micungire yazo, nko mu gihe hari amafaranga agomba gusohorwa ndetse n’izindi nyandiko zisaba gushyirwaho umukono, uruhande rw’abana ba Mukaminega Epiphanie na rwo rukajya rushyiraho umukono. [22] Ku bijyanye no kumenya niba hategekwa ko amafaranga y’ubukode ava mu nyubako zitandukanye zaba iz’ubucuruzi cyangwa izo guturamo ziburanwa, ku modoka, akomoka ku musaruro w’ubuhinzi n’ubworozi, ashyirwa kuri konti y’urukiko, Mukaminega Epiphanie uhagarariye Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine avuga ko abo ahagarariye basaba ko uwo musaruro ushyirwa kuri konti y’urukiko, mu rwego rwo kuwurengera.

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[23] Me Nkanika Alimasi avuga ko abarega bifuza ko amafaranga akomoka mu masosiyete New Finest Traders Ltd, Kaurwa Ltd na Blessing Journey Ltd, akomoka ku bukode bw’imodoka, ku musaruro w’ubuhinzi n’ubworozi, byose byaba byanditse kuri izi sosiyete, kuri Mwiseneza Marie Laetitia n’abana be n’ibyo yaba afatanyije na Nzamurambaho Antoine, yose ashyirwa kuri konti y’Urukiko kugeza igihe urubanza rw’iremezo rubereye ndakuka, hakajya havanwaho ayo kwishyura amashuri y’abana bose, ayo kubatunga n’ayo gutunganya amazu. Asobanura ko batagaragaje umusaruro uva muri iyo mitungo, ko icyo bazi ari uko Mwiseneza Marie Laetitia akodesha inzu nyinshi, ariko ko batazi umubare w’amafaranga azikodesha, ndetse ko batanazi umubare w’amafaranga ava mu bukode bw’imodoka zikodeshwa n’uruganda rwa Bralirwa. [24] Ku birebana no kumenya niba hashyirwaho abagomba gucunga inyubako zose zaba iz’amasosiyete, izanditse kuri Mwiseneza Marie Laetitia, ku bana be, izo yaba afatanyije na Nzamurambaho Antoine, imodoka, amasambu, amashyamba, byose biburanwa mu rubanza rwo kuzungura, Me Nkanika Alimasi uhagarariye abarega avuga ko mu rubanza RCAA00031/2020/CA CMB RCAA00032/2020/CA haburanwamo ibintu byinshi harimo imitungo yimukanwa n’itimukanwa, kuva urubanza rwatangira ikaba ibyazwa umusaruro n’abana ba Mwiseneza Marie Laetitia, ko hari n’iyo bagiye bagerageza kwandika ku bandi bantu nk’uko hari imanza zaciwe n’izikiburanishwa mu Rukiko Rwisumbuye rwa Gasabo zibigaragaza, akaba ari yo mpamvu basaba ko hashyirwaho abacunga inyubako z’amasosiyete, izanditse kuri Mwiseneza Marie Laetitia ubwe, izanditse ku bana be, n’izo yaba afatanyije na Nzamurambaho Antoine, abacunga imodoka, amasambu, amashyamba, byose biburanwa mu rubanza rw’iremezo. [25] Mwiseneza Marie Laetitia avuga ko iyi ngingo y’ubusabe nta shingiro ifite, kubera ko sosiyete New Finest Traders Ltd, Kaurwa Ltd na Blessing Journey Ltd ari ibigo bifite ubuzima gatozi byigenga, bikaba bitigeze biregwa mu rubanza rw’iremezo RCAA000031/2020/CA CMB RCAA 00032/2020/CA, ko rero Urukiko rudakwiye gufata icyemezo kibangamira nyir’umutungo utarahamagajwe mu rubanza. [26] Akomeza asobanura ko umutungo wimukanwa n’utimukanwa ari byo bigize umugabane wa sosiyete New Finest Traders Ltd, ukaba waratanzweho ingwate muri BPR Bank Rwanda Plc koko, ndetse ko uri mu nzira zo gutezwa cyamunara nk’uko byategetswe n’Umwanditsi Mukuru muri RDB. Kuri sosiyete Blessing Journey Ltd, asobanura ko itanga serivisi zijyanye no gushyira amafaranga ku makarita (tap and go) akoreshwa ku modoka zitwara abagenzi, akaba ari umwe mu banyamigabane bayo, akaba atumva uburyo hategekwa ko imigabane y’abandi bantu badafite aho bahuriye n’urubanza rw’iremezo ishyirwaho itambamira. Kuri sosiyete Kaurwa Ltd, avuga ko na yo iriho itambamira muri Rwanda Revenue Authority. [27] Ku birebana no kuba hashyirwaho umuntu ucunga amasosiyete, avuga ko imicungire ya sosiyete itareba amafaranga yinjira n’asohoka gusa, ko isaba ibintu byinshi cyane harimo nko kwiga imishinga, gukurikirana umusaruro, gukurikirana abakozi, gukorana n’amabanki n’ibindi, akaba asanga ishyirwa mu bikorwa ry’icyemezo cyaba gishyiraho ucunga amasosiyete ryagorana, cyane ko nk’imigabane ya sosiyete Blessing Journey Ltd atari iye 100%, bikaba bitumvikana ukuntu undi muntu yaza gucunga imigabane y’abandi banyamigabane badafite aho bahuriye n’urubanza. [28] Mwiseneza Marie Laetitia avuga ko iki kibazo nta shingiro gifite ku mpamvu zo kuba uburenganzira ku mutungo w’umuntu ari ntavogerwa, kuba uburenganzira afite ku mutungo yari

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afitanye na Nzamurambaho Antoine abukomora ku Itegeko N˚ 27/2016 ryo ku wa 08/07/2016 rigena imicungire y’umutungo w’abashyingiranywe, impano n’izungura, no kuba umusaruro uva mu buhinzi udakwiye kuvutswa uwawutanzeho igishoro n’imbaraga. [29] Asobanura kandi ko nka sosiyete New Finest Traders Ltd idashobora kugaragarizwa umusaruro yinjiza, kubera ko ifunze kuva mu kwezi kwa 12/2022, kandi ko abana ba Mukaminega Epiphanie bafite imitungo bavanamo ibibatunga, kuko Nzamurambaho Antoine yasize abahaye amazu atatu, bakaba baba muri imwe, izindi ebyiri zikodeshwa. [30] Me Ngirumpetse Jean Marie Vianney avuga ko abarega badasobanura uko abana ba Mwiseneza Marie Laetitia babaho mu gihe umusaruro wafatirwa, kandi ko asanga gufatira uwo musaruro wose byaba ari ukuvutsa Mwiseneza Marie Laetitia uburenganzira ku ruhare rwe kuri uwo mutungo rungana na 50%. [31] Mwiseneza Marie Laetitia avuga ko atavutswa uburenganzira ku mutungo we nta mpamvu yumvikana kandi iteganywa n’amategeko, cyane ko atigeze yamburwa ubushobozi, ndetse ko imitungo y’amasosiyete itahabwa uyicunga bitanyuze mu nzira ziteganywa n’amategeko nk’uko biteganywa n’itegeko N˚ 075/2021 ryo ku wa 06/12/2021 ryerekeye igihombo, Itegeko N˚ 10/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo utimukanwa n’Itegeko N˚ 11/2009 ryo ku wa 14/05/2009 ryerekeye ubugwate ku mutungo wimukanwa, ko umutungo wa sosiyete uhabwa uwo kuwucunga mu gihe ikigo cyaguye mu gihombo cyangwa gifite amadeni yarengeje igihe cyo kwishyurwa. [32] Mwiseneza Marie Laetitia avuga ko n’ubundi imitungo yimukanwa n’itimukanwa isanzwe iriho itambamira ryashyizweho n’abarega, kandi ko nta hererekanya rishobora gukorwa ku mutungo uriho itambamira. Akomeza avuga ko itambamira riramutse rishyizwe ku mitungo yose mu gihe abarega bashaka kuzungura ku ruhare rungana na 50% rwahoze ari urwa Nzamurambaho Antoine, baba birengagije ko baba basabye no gushinganisha umutungo bataregeye ugizwe n’uruhare rwa Mwiseneza Marie Laetia rungana na 50% kandi bemera ko bataburana. Uko Urukiko rubibona [33] Ingingo ya 185 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 : “Iyo hari ikirego cy’iremezo, ariko hagomba kugira icyemezwa by’agateganyo mu buryo bwihuta ku rubanza rwaregewe urukiko rutaraburanishwa, ikirego cyihutirwa gishyikirizwa umucamanza ushinzwe kurangiza impaka zihutirwa w’aho zigomba gukemurirwa hakurikijwe uburyo busanzwe bw’ihamagara”. [34] Dosiye igaragaza ko urubanza rw’iremezo RCAA000031/2020/CA CMB RCAA00032/2020/CA rwaburanishijwe kuwa 18/02/2021, rugenda rusubikwa ku matariki yo ku wa 09/03/2021, 21/04/2021, 22/04/2021, 27/04/2021 kuwa 09/06/2021 rurapfundikirwa isomwa ryarwo rishyirwa kuwa 02/07/2021 riza kwimurirwa kuwa 16/07/2021, kuri uwo munsi rufata ibyemezo mu rubanza rubanziriza urundi rugeteka ibigomba gukorwa mbere y’uko rucibwa bigera ku bibazo 8, ibyategetswe byose bikaba byarakozwe n’ababuranyi bahabwa umwanya wo kugira icyo babivugaho, usibye ikibazo kimwe (1) gisigaye kirebana no gusobanura igenagaciro ryakozwe ku masosiyete avugwa muri uru rubanza nacyo

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gitegereje kuburanshwa ku itariki ya 19/06/2023, nyamara iki kirego cyihutirwa kikaba cyaratanzwe ku wa 16/01/2023 kikandikwa ku wa 23/01/203. [35] Urukiko rw’Ubujurire rurasanga rukurikije urwego iburanisha ry’urubanza rw’iremezo rugezeho, nta bwihutirwe bwagaragajwe budasanzwe bwatuma hafatwa ibyemezo by‘agateganyo birebana n’imitungo iburanwa. [36] Hashingiwe ku byasobanuwe n’ibiteganywa n’ingingo ya 185 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, Urukiko rw’Ubujurire rusanga nta mpamvu yihutirwa cyangwa igihombo kitagira igaruriro abarega bagaragaje byatuma rwemeza ko habaho itambamira ku mitungo iburanwa no gutegeka ko amafaranga ava mu bukode bwayo ashyirwa kuri konte y’Urukiko cyangwa hashyirwaho umuntu wo kuyicunga, ikirego cyabo cyihutirwa kikaba nta shingiro gifite. 2. Kumenya ishingiro ry’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza [37] Mwiseneza Marie Laetitia asaba Urukiko rw’Ubujurire gutegeka abarega kumuha 1.000.000Frw akubiyemo amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, kuko bakomeje kumushora mu manza z’amaherere bagamije kumutesha umutwe, umwanya n’igihombo. [38] Me Nkanika Alimasi avuga ko indishyi zisabwa nta shingiro zifite, kubera ko barimo kuburana ikirego cyihutirwa kandi ko kuba ibyo baregera ari agateganyo kazavanwaho n’icyemezo kizafatwa mu rubanza rw’iremezo, asanga izo ndishyi bagombye kuzisaba muri urwo rubanza rw’iremezo. Uko Urukiko rubibona [39] Urukiko rurasanga ikirego cyihutirwa kigamije ko hafatwa ibyemezo by’agateganyo mu gihe ababuranyi bategereje kuburana urubanza mu mizi, rukaba rusanga kuba ababuranyi bagifite urubanza bakiburana mu mizi, icyo ari cyo gihe gikwiye cyo gusaba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, utsinze urubanza akazaba afite uburenganzira bwo gusaba n’ibyo yatakaje mu rubanza rw’ikirego cyihutirwa. III.ICYEMEZO CY’URUKIKO [40] Rwemeje ko ikirego cyihutirwa cyatanzwe na Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine, nta shingiro gifite. [41] Rutegetse ko amafaranga y’ingwate y’amagarama yatanzwe na Nzamurambaho Antoinette Daniella, Nzamurambaho Ginette na Nzamurambaho Teta Ghislaine barega, ahwanye n’ibyakozwe mu rubanza.