ORINFOR (RBA) v. NYUNGWE CHAMPS TRAVEL AGENCE (NCTA)

# ORINFOR (RBA) v. NYUNGWE CHAMPS TRAVEL AGENCE (NCTA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2015-05-20 - Case/document no.: RCOMAA 0026/13/CS - Collection: Supreme Court

## Text

## Page 1

ORINFOR (RBA) v. NYUNGWE CHAMPS TRAVEL AGENCE (NCTA) [Rwanda URUKIKO RW’IKIRENGA – RCOMAA 0026/13/CS (Hatangimbabazi, P.J., Mukamulisa na Hitiyaremye, J.) 20/05/2015] Amategeko agenga amasezerano – Amasezerano yo gutwara abantu – Ihwanya ry’imyenda – Kuba hari raporo zigaragaza inyemezabwishyu y’amafaranga y’ikirenga yakiriwe n’uwishyuza, uwishyuzwa nawe akaba adahakana ko hari umwenda amubereyemo, hagomba kubaho ihwanya ry’imyenda – Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 107. Amategeko agenga amasezerano – Amasezerano y’inguzanyo – Inyungu z’ubukererwe – Amasezerano agira ingaruka kubayagiranye gusa – Kuba urega avuga ko yafashe inguzanyo muri banki, ayo masezerano agashyirwaho umukono n’impande eshatu harimo n’uwishyuzwa, ntiyavuga ko igomba kuryozwa inyungu z’ubukererwe kuko itamwishyuye – Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 113, igika cya mbere. Amategeko agenga amasezerano – Indishyi – Nta ndishyi zo gushorwa mu manza nta mpanvu uwishyuza yahabwa mu gihe ariwe wareze. Ntiyahabwa kandi indishyi zo kuba itarishyuriwe igihe mu gihe atagaragaza ku buryo bufatika igihombo byamuteye . Incamake y’ikibazo: ORINFOR yagiranye amasezerano na NCTA yo gutwara abakozi bayo mu kazi hakoreshejwe imodoka zayo. ORINFOR ntiyabashije kwishyura inyemezabwishyu yatanzwe na NTCA, maze iyi iyirega mu Rukiko rw’Ubucuruzi rwa Nyarugenge kugirango ruyihatire kwishyura uwo mwenda hamwe n’indishyi zitandukanye. Urukiko rutegeka ORINFOR kwishyura NTCA umwenda ungana na 56.844.750 frws hamwe n’indishyi z’ikurikiranarubanza. ORINFOR yajuririye mu Rukiko Rukuru rw’Ubucuruzi ivuga ko urukiko rutemeye gukora ihwanya ry’imyenda yasabaga kuko NCTA nayo iyibereyemo umwenda. Urukiko rwemeje ko ubujurire bwa ORINFOR nta shingiro bufite. Iyi yajuririye mu Rukiko rw’Ikirenga ivuga ko urukiko rwanze ko habaho ihwanya ry’imyenda rwirengagije ibimenyetso yatanze byerekana ko NCTA ifite amafaranga yakiriye y’ikirenga itagombaga kuba yarakiriye. NTCA yo ivuga ko amafaranga yishyuwe na ORINFOR ifata nk’umurengera ataribyo, ko ahubwo ajyanye n’akazi kakozwe. Uhagarariye RBA avuga ko kuba Urukiko rwarayitegetse gusangira igihombo na NTCA yishyura umwenda NTCA yafashe muri KCB batabyemera kubera ko uwo mwenda uturuka ku masezerano y’umwenda NTCA yagiranye na KCB akaba agomba kugira ingaruka ku bayagiranye gusa. Uhagarariye NTCA we akavuga ko ORINFOR igomba kuryozwa umwenda wose yafashe muri KCB kubera ko iyo iza kuyishyura nta kibazo yari kugirana na KCB BANK. Incamake y’icyemezo: 1. Kuba uwishyuza mwenda yemera ko yakiriye amafaranga y’ikirenga avugwa muri raporo y’ubugenzuramari kandi iyo raporo ikaba igaragaza ko uburyo ayo mafaranga yakiriwemo bunyuranyije n’ubwari bwarumvikanyweho mu masezerano impande zombi zakoze, ayo amafaranga agomba gufatwa nk’umwenda uwishyuza yemera, bityo akaba agomba kuyasubiza uwishyuzwa.

## Page 2

2. Ntacyo uwishyuzwa yaryozwa icyaba gifitanye isano no kuba umwishyuza atarubahirije inshingano yiyemeje ishyira umukono ku masezerano y’umwenda yagiranye na banki kuko ayo masezerano atayireba, kuko ijya gushyira umukono kuri iyo nyandiko icyo yemeje akaba ari uko yari amubereyemo umwenda. 3. Uwishyuza ntiyahabwa indishyi zo gushorwa mu manza nta mpanvu mu gihe ari yo yareze, naho indishyi zikomoka ku kuba atarishyuriwe igihe na zo akaba atagomba kuzihabwa kuko itagaragaza mu buryo bufatika igihombo byayiteye. Ubujurire bw’uwareze bufite ishingiro. Ubujurire bwuririye kubundi bw’uwarezwe nta shingiro bufite. Urubanza ruhindutse ku ngingo zose. Amagarama y’urubanza aherereye ku baburanyi bombi. Amategeko yashingiweho Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 107 n’iya 113. Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Ikigo cy’Igihugu cy’itangazamakuru (ORINFOR) cyagiranye na NYUNGWE CHIMPS TRAVEL AGENCE (NCTA) amasezerano yo gutwara abakozi bacyo hakoreshejwe imodoka za NCTA, bumvikana ko iyi izatanga service nziza yo gutwara abakozi ba ORINFOR mu kazi kabo, NCTA igashyikiriza ORINFOR inyemezabuguzi (facture) buri kwezi hakurikijwe ibiciro byapiganiwe, hakanubahirizwa ibiciro bijyanye n’amabwiriza ya RURA. [2] NCTA yaje kugirana ikibazo na ORINFOR aho NCTA yatanze inyemezabuguzi (facture) ikurikije amasezerano impande zombi zagiranye, ariko ORINFOR ntiyishyura, NCTA iregera Urukiko rw’Ubucuruzi rwa Nyarugenge kugira ngo ruyihatire kwishyura uwo mwenda n’indishyi zitandukanye. [3] Urwo Rukiko rwemeje ko ORINFOR itubahirije inshingano yo kwishyura umwenda wose ifitiye Nyungwe Chimps Travel Agency (NCTA), rutegeka ORINFOR kwishyura NCTA umwenda wa 56. 844.750 Frw, gutanga amagarama y’urubanza 6.400 Frw n’indishyi z’ikurikiranarubanza zihwanye n’amafaranga ibihumbi magana atanu (500.000). [4] ORINFOR yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi ivuga ko Urukiko rutemeye gukora ihwanya ry’imyenda yasabaga kuko NCTA nayo iyibereyemo umwenda wagaragajwe n’igenzura (Audit), NCTA nayo itanga ubujurire bwuririye ku bundi muri urwo Rukiko isaba Urukiko gutegeka ORINFOR kwishyura inyungu z’ubukererwe ku mwenda yari yarafashe muri KCB Bank zihwanye na 1.464.627 Frw kugeza ku itariki ya 31/10/2012 n’izindi ndishyi zinyuranye.

## Page 3

[5] Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa ORINFOR nta shingiro bufite, ruyitegeka kwishyura NCTA 732.313 Frw y’inyungu z’ubukererwe igomba KCB Bank kubera amasezerano y’inguzanyo bagiranye, 5.634.475 Frw y’igihembo cya Avoka n’ikurikiranarubanza, ruvuga ko ku bindi hubahirizwa icyemezo cy’Urukiko rw’Ubucuruzi RCOM 0727/12/TC/Nyge. [6] RBA yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko Urukiko rwanze ko habaho ihwanya ry’imyenda rwirengagije ibimenyetso yatanze byerekana ko NCTA ifite amafaranga yakiriye y’ikirenga itagombaga kuba yarakiriye, ko kandi ntaho RBA ihuriye n’amafaranga 732.313 Frw y’inyungu z’ubukererwe muri KCB Bank kuko amasezerano NCTA yagiranye na KCB Bank atayireba, kimwe n’amafaranga y’igihembo. [7] Urubanza rwaburanishijwe mu ruhame ku itariki ya 21/04/2015, hitabye RBA iburanirwa na Me RUBANGO Epimaque, naho NCTA iburanirwa na Me NTAGANIRA Vincent. II. ISESENGURA RY’IBIBAZO BIGIZE URU RUBANZA Kumenya niba RBA yarishyuye NCTA amafaranga y’umurengera hakaba hagomba gukorwa ihwanya ry‘imyenda. [8] Me Rubango Epimaque avuga ko Urukiko rwavuze ko nta bimenyetso RBA yatanze byerekana ko hari amafaranga NCTA yari iyifitiye, kandi ubwo rwafataga icyemezo kijuririrwa muri dosiye hari harimo raporo y’Umugenzuzi Mukuru w’imari ya Leta yakorewe ORINFOR mu mwaka wa 2011 hamwe na raporo yakozwe n’abakozi ba ORINFOR (audit interne), izi raporo zombi zikaba zaracukumbuye inyemezabuguzi (factures) zose zishyuwe. [9] Avuga ko Urukiko rutatanze impamvu cyangwa se ngo rugaragaze icyo rwanenze izo raporo zerekanye ko ku masezerano ya mbere yasinywe n’impande zombi ku itariki ya 11/12/2010 yari afite agaciro kageza ku itariki ya 25/1/2011 NCTA yakiriye amafaranga y’ikirenga angana na 8.663.057 Frw, naho ku masezerano ya kabiri yasinywe ku itariki ya 12/12/2011 akamara iminsi mirongo ine n’icyenda (49) gusa, NCTA yakiriye amafaranga angana na 20.158.000 Frw, yose hamwe akaba 28.821.057 Frw. [10] Arangiza avuga ko RBA idahakana ko ibereyemo NCTA umwenda, ko icyo yasabye Urukiko rwaciye urubanza rujuririrwa kandi na n’ubu igikomeza gusaba ari ukwemeza ko habaho ihwanya ry’imyenda hanyuma NCTA ikishyurwa 27.523.693 Frw amafaranga asigaye, ni ukuvuga 56.344.750 ukuyemo 28.821.057; ibyo akaba abishingira ku ngingo ya 107 y’Itegeko rigenga amasezerano mu Rwanda. [11] Me NTAGANIRA Vincent uburanira NCTA avuga ko yatanze ibimenyetso bigaragaza aho umwenda wose uturuka, ko kandi RBA itabihakana ahubwo ikaba isaba ihwanya ry‘imyenda ryasobanuwe mu buryo buhagije mu cyemezo cy’Urukiko Rukuru rw’Ubucuruzi, ndetse RBA ikaba nta kimenyetso gishya yazanye kivuguruza ibyatanzwe mu miburanishirize yabanjirije ubu bujurire. [12] Me Ntaganira Vincent akomeza avuga ko amafaranga RBA yishyuye ifata nk’umurengera ataribyo, ko ahubwo ajyanye n‘akazi kakozwe ubwo hubahirizwaga ayandi

## Page 4

masezerano yarangiye ku itariki ya 10/12/2011 kandi ayo masezerano akaba atararegewe muri uru rubanza. Asobanura ko amasezerano NCTA yaregeye ntaho ahuriye n‘amagenzura (Audit) yavuzwe na RBA, ngo ahubwo ni ayo ku itariki ya 11/12/2011 yamaze iminsi 49, akavuga ko NCTA yagaragaje n‘inyemezabuguzi (factures) zagiye zitangwa zishingiye ku kazi kakozwe ariko ntiyishyurwe. UKO URUKIKO RUBIBONA [13] Ingingo ya 107 y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko « Iyo abantu babiri baberanyemo imyenda, hashobora kubaho ihwanya ryayo riyizimya yombi. Iyo myenda yombi izimangana ku mpande zombi kuva igihe ibereyeho, kugeza ku gaciro kayo kangana. Ihwanya ry’imyenda riba gusa hagati y’imyenda ishingiye ku mafaranga cyangwa ibintu runaka biguranwa bikoreshwa bikarangira. Iyo myenda igomba kuba izwi ingano ndetse ikaba igeze igihe cyo kwishyuzwa. Ihwanya ry’imyenda ntiribangamira uburenganzira undi wese yamaze kwegukana ». [14] Urukiko rurasanga uburanira NCTA adahakana ko hari amafaranga 28.821.057 Frw yakiriye RBA ifata nk’umurengera nk’uko byemejwe muri raporo y’ubugenzuramari (audit report) yatanzwe mu rukiko nk‘ikimenyetso, gusa we akavuga yari ajyanye n’akazi kakozwe mu rwego rwo kubahiriza amasezerano yarangiye ku itariki ya 10/12/2011 kandi ayo masezerano akaba atararegewe muri rubanza. [15] Urukiko rw’Ikirenga rurasanga, n’ubwo uburanira NCTA avuga ko izo 28.821.057 Frw zakiriwe hishyurwa akazi kakozwe, umugenzuramari wakoze raporo n’uburanira NCTA adahakana, yaragaragaje ko ayo mafaranga 28.821.057 akomoka ku kuba NCTA yarishyuje kandi ikishyurwa amafaranga ibihumbi mirongo itatu (30.000) aho kuba ibihumbi makumyabiri (20.000) ku modoka ku munsi nk’uko byari byarumvikanyweho n’impande zombi mu masezerano bagiranye ku itariki ya 11/11/2010, kuba NCTA yarishyuje kandi ikishyurwa amafaranga ibihumbi makumyabiri na bitatu (23.000) ku ijoro, aho kuba ibihumbi bitatu na magana atanu (3.500) ku isaha ya nyuma y’akazi (overtime working hours) na none nk’uko byari byaremeranyijweho n’impande zombi muri ayo masezerano, no kuba NCTA yarishyuje kandi ikishyurwa andi mafaranga yitaga ko yayakoreye nyuma y’amasaha y’akazi, ariko ikaba itarayatangiye ibisobanuro. [16] Kuba uburanira NCTA yemera ko yakiriye amafaranga avugwa muri raporo y’ubugenzuramari (audit report) imaze kuvugwa, kandi iyo raporo ikaba igaragaza ko uburyo ayo mafaranga yakiriwemo bunyuranyije n’ubwari bwarumvikanyweho mu masezerano yo ku itariki ya 11/11/2010 ORINFOR (RBA) yagiranye na NCTA nk’uko byasobanuwe haruguru, Urukiko rw’Ikirenga rurasanga ari amafaranga agomba gufatwa nk’umwenda NCTA yemera kuko yagaragajwe na raporo y’ubugenzuramari (audit report) NCTA idahakana, bityo ikaba igomba kuyasubiza RBA. [17] Hakurikijwe ihwanya ry’imyenda riteganywa mu ngingo ya 107 y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano ryavuzwe haruguru, Urukiko rw’Ikirenga rurasanga RBA igomba kwishyura NCTA 56.344.750 Frw ikuyemo 28.821.057 Frw, ni ukuvuga 27.523.693 Frw.

## Page 5

Kumenya niba RBA yaryozwa inyungu z’ubukererwe ku mwenda NCTA yafashe muri KCB Bank. [18] Me Rubango Epimaque uburanira RBA avuga ko kuba Urukiko rwarayitegetse gusangira igihombo na NCTA yishyura amafaranga angana na 732.313 akomoka ku mwenda NCTA yafashe muri KCB Bank batabyemera, kubera ko uwo mwenda uturuka ku masezerano y’umwenda NCTA yagiranye na KCB Bank, kandi amasezerano akaba agira ingaruka ku bayagiranye gusa. Avuga ko icyo RBA yiyemeje ishyira umukono kuri ayo masezerano ari uko ubwishyu yagombaga kuzabunyuza kuri konti za NCTA ziri muri KCB Bank, kandi Urukiko rukaba rutaragaragaje ko ibyo itabikoze. [19] Me Ntaganira Vincent asobanura ko kugira ngo NCTA ishobore kurangiza inshingano zayo mu kubahiriza amaserano yari ifitanye na ORINFOR (RBA), byabaye ngombwa ko ifata umwenda wa 15.900.000 Frw, akavuga ko uwo mwenda wagombaga kwishyurwa nk’uko byemejwe mu masezerano yashyizweho umukono n’impande eshatu ku itariki ya 30/3/2012, izo mpande akaba ari NCTA, ORINFOR na KCB Bank, ko ari kuri ayo masezerano havutse inyungu z’ubukererwe za 1.464.627 Frw kugeza ku wa 31/10/2012, ko rero RBA igomba kuyaryozwa yose kuko iyo iza kwishyura NCTA nta kibazo yari kugirana na KCB Bank. UKO URUKIKO RUBIBONA [20] Ingingo ya 113, igika cya mbere, y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ko « Amasezerano agira inkurikizi ku bayagiranye gusa, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro ». [21] Ku birebana n’uru rubanza, Urukiko rw’Ikirenga rurasanga muri dosiye hari inyandiko Umuyobozi wa NCTA yandikiye Ubuyobozi bwa KCB Bank ku itariki ya 30/3/2012 yemera ko ahawe amafaranga 15.900.000 n’iyo banki, kandi akemera no kuzayishyura ku mafaranga sosiyete abereye umuyobozi izishyurwa na ORINFOR (RBA), ORINFOR nayo ikaba yarashyize umukono kuri iyo nyandiko yemera ko izanyuza ubwishyu bwayo kuri konti ya NCTA iri muri KCB Bank. [22] Urukiko rurasanga ORINFOR ntacyo yaryozwa cyaba gifitanye isano no kuba NCTA itarubahirije inshingano yiyemeje ishyira umukono ku masezerano y’umwenda yagiranye na KCB Bank kuko ayo masezerano atayireba, kuko ijya gushyira umukono kuri iyo nyandiko icyo yemeje akaba ari uko yari irimo umwenda NCTA, ko kandi izawishyura ibinyujijie kuri konti yayo iri muri KCB Bank, bityo rero RBA ikaba nta ruhare igomba kugira mu kwishyura indishyi z’ubukererwe NCTA yishyuzwa na KCB Bank kubera ko amasezerano izo mpande zombi zagiranye atagomba kuyibangamira hashingiwe ku ngingo ya 113, igika cya mbere, y’Itegeko n° 45/2011 ryibukijwe haruguru. Kumenya niba RBA ikwiye kwishyura igihembo cya avoka wa NCTA. [23] Me Rubango Epimaque avuga ko mu rubanza rujuririrwa Urukiko rwategetse ko RBA igomba kwishyura miliyoni eshanu (5.000.000 Frw) y’igihembo cya avoka waburaniye NCTA,

## Page 6

akaba asanga ayo mafaranga akabije kuba menshi cyane, agasaba ko mu gihe NCTA yaba itsinze yagenerwa ibihumbi magana atanu (500.000 Frw), ko habaye hari amasezerano NCTA yagiranye na avoka wayo yo kumwishyura amafaranga ari hejuru, ataba areba RBA. [24] Me Ntaganira Vincent avuga ko igihembo cya avoka 10% y’amafaranga yari yararegeye angana na 5.634.475 Frw, akomoka ku masezerano NCTA yagiranye na avoka wayo, ko RBA igomba kuyirengera kuko ariyo nyirabayazana w’izi manza, anasaba ko ahubwo hakwiyongeraho n’andi 50% angana na 2.817.237 Frw yo ku rwego rw’ubujurire muri uru rukiko, yose hamwe akaba 8.451.712 Frw. [25] Urukiko rw’Ikirenga rurasanga izo ndishyi zitagomba gutangwa kubera ko RBA hari ibyo itsindiye kuri uru rwego, urubanza rwaciwe n’Urukiko Rukuru rw’Ubucuruzi rukaba rugomba guhinduka. Kumenya niba indishyi NCTA isaba mu bujurire bwuririye ku bundi igomba kuzihabwa. [26] Me Ntaganira Vincent uburanira NCTA asaba ko RBA yayigenera indishyi z’akababaro zingana na miliyoni eshanu (5.000.000 Frw) zo kuba itarubahirije amasezerano yaturutseho umwenda wa 56.344.750 Frw kuva ku itariki ya 11/12/2010 hakaba hashize imyaka irenga itatu (3) no gushorwa mu manza zitari zikwiye, ibyo akabishingira ku ngingo za 137 na 138 z’Itegeko rigenga amasezerano, n’ingingo ya 258 y’Igitabo cya gatatu cy’urwunge rw’amategeko y’imbonezamubano (CCLIII). [27] Me Rubango Epimaque uburanira RBA avuga ko izo ndishyi zitagomba gutangwa kubera ko uburanira NCTA atagaragaza akababaro yagize ndetse akaba atazigaragariza n’ibimenyetso. [28] Ku birebana n’indishyi zo gushorwa mu manza NCTA isaba, Urukiko rw’Ikirenga rurasanga itagomba kuzihabwa kubera ko ari yo yareze, naho indishyi zikomoka ku kuba itarishyuriwe igihe na zo ikaba itagomba kuzihabwa kuko itagaragaza mu buryo bufatika igihombo byayiteye. III. ICYEMEZO CY’URUKIKO [29] Rwemeje ko ubujurire bwa RBA bufite ishingiro; [30] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na NCTA nta shingiro bufite; [31] Rwemeje ko urubanza n° RCOMA 0257/13/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku itariki ya 11/10/2013 ruhindutse mu ngingo zarwo zose; [32] Rwemeje ko RBA igomba kwishyura NCTA amafaranga 27.523.693 -hakurikijwe ihwanya ry’imyenda aho kuba 56.344.750 Frw yari yemejwe n’Urukiko Rukuru rw’Ubucuruzi ; [33] Rutegetse NCTA gufatanya na RBA kwishyura amagarama y’urubanza angana n’ibihumbi ijana (100.000 Frw), ni ukuvuga ko buri ruhande rugomba kwishyura amafaranga ibihumbi mirongo itanu (50.0000).