PEMBE FLOUR MILLS Ltd v IKIGO CY’IMISORO N’AMAHORO (RRA)

# PEMBE FLOUR MILLS Ltd v IKIGO CY’IMISORO N’AMAHORO (RRA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2016-05-29 - Case/document no.: RCOMA 0121/12/CS - Collection: Supreme Court

## Text

## Page 1

PEMBE FLOUR MILLS Ltd v IKIGO CY’IMISORO N’AMAHORO (RRA) [Rwanda URUKIKO RW’IKIRENGA – RCOMA 0121/12/CS (Kanyange, P.J., Rugabirwa na Ngagi, J.) 29 Gicurasi 2016] Amategeko agenga imisoro – Imisoro itazaziguye – Inyungu isoreshwa – Ibivanwa mu nyungu isoreshwa – Ntashobora gukurirwaho inyungu soreshwa yitwaje koi zo nyungu yazishyuye mu mafaranga y’amahanga igihe atargaragaza ko itari umuntu ku giti cye, banki y’ubucuruzi cyangwa sosiyete y’ubwishingizi – Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingimgo ya 22 (3º) (2)., Amategeko agenga imisoro – Umusoro ku nyungu – Inyungu isoreshwa – Mu gusoresha inyungu ku nguzanyo ntiharebwa buri mwenda, ahubwo harebwa imyenda yose ibariwe hamwe kugiranga hamenyekane inyungu isoreshwa. Amategeko agenga imisoro – Umusoro ku musaruro – Umusaruro utangwa mu bintu – Imodoka n’icumbi si ibyakoreshejwe mu bikorwa by’ubucuruzi ku buryo byakurwa mu musaruro usoreshwa ahubwo ni umusaruro yabahaye mu bintu wari kujya n’ubundi asoreshwa iyo ayabaha. Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 15 (1 º na 3 º) na 21. Amategeko agenga imisoro – Inyungu ku bikorwa by’ubucuruzi – Umwenda utizewe kwishyurwa – Itegeko ry’umuhesha w’inkiko rigaragaza ko umwenda utizewe kwishyurwa si ikimenyetso kamarampaka cyibigaragaza ahubwo rigomba kuba rihererkejwe n’inyandiko zatanzwe n’Ubuyobozi bubifitiye ububasha zibigaragaza – Itegeko nº 16/2005 ryo ku wa 18/08/2008 rigena imisoro itaziguye, ingingo ya 28 (3º). Amategeko agenga imisoro – Inyungu isoreshwa – Koroherezwa mu ishoramari – Ntiyahabwa ubworohereze mu ishoramari igihe atagaragaza ko yujuje ibisabwa n’amategeko – Itegeko nº 26/2005 ryo ku wa 17/12/2005 rigamije guteza imbere no korohereza ishoramari n’ibicuruzwa byoherezwa mu mahanga, ingingo ya 18 n’Itegeko nº 16/2005 ryo ku wa 18/08/2008 rigena imisoro itaziguye ku musaruro, ingingo ya 26. Indishyi – Indishyi z’akababaro, igihembo cy’avoka n’amafaranga y’ikurikiranarubanza – Ntiyahabwa indishyi asaba kuko ubujurire bwe nta shingiro bufite kandi nta nta gihembo cy’Avoka n’amafaranga y’ikurikiranarubanza byatangwa igihe bitagaragajwe ko uwajuriye yabikoze agamije kumwangiriza, ahubwo kujurira ni uburenganzira bwe – Itegeko ryo kuwa 30/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Incamake y’ikibazo: PEMBE FLOUR MILLS Ltd yakorewe igenzura n’Ikigo cy’Imisoro n’Amahoro maze icibwa 159.213.827 Frw akuvbiyemo umusoro ku nyungu umusoro ku bihembo by’abakozi n’umusoro ufatirwa. PEMBE FLOUR MILLS Ltd yajuririye icyo cyemezo kwa Komiseri Mukuru nawe yemeza ko agomba kwishyura umusoro ungana na 124.366.368 Frw y’umusoro ku nyungu.

## Page 2

PEMBE FLOUR MILLS Ltd yaje kurega icyo kigo mu Rukiko Rukuru rw’Ubucuruzi isaba gukurirwaho umusoro ungana na 111.330.268 Frw y’umusoro ku nyungu wavuzwe haruguru kuko waciwe mu buryo bunyuranyije n’amategeko. Urukiko rwemeje ko ikirego nta shingiro gifite. Ntiyishimiye icyo cyemezo maze ijuririra Urukiko rw’Ikirenga ivuga ko mu nyungu zisoreshwa amafaranga akurikira yagombaga kuvamo: 12.150.126 Frw y’inyungu z’inguzanyo yahawe yazishyuye mu mafaranga y’amahanga hashingiwe ku gace ka 3º k’ingingo ya 22 y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, 1.880.000 Frw y’umusoro ku bihembo wa 2008 na 3.927.360 Frw y’umusoro ku bihembo wa 2009 kubera ko ari amafaranga yasohoye ubwo yahaga abakozi bayo “avantage en nature“ y’imodoka n’inzu; 105.265.830 Frw y’igihombo yatewe na Nkurunziza Eric kuko yabuze ubwishyu bwayo na 88.232.316 Frw ahwanye na 50% y’ubworoherezwe mu ishoramari yagombaga guhabwa na Komiseri Mukuru abyibwirije. Yasabaga kandi ko Ikigo cy’Imisoro n’Amahoro cyayiha indishyi zinyuranye. Ikigo cy’Imisoro n’Amahoro kivuga ko 12.150.126 Frw atakurwa mu nyungu zisoreshwa kubera ko inyungu zishyuwe ku mwenda ungana n’inshuro enye (4) z’igishoro zitemerewe gukurwa mu nyungu zisoreshwa, keretse iyo umusoreshwa ari umuntu ku giti cye, banki y’ubucuruzi cyangwa sosiyete y’ubwishingizi. Cyongeyeho kandi ko ibyo aburanisha ko iyo buri mwenda ubarirwa inyungu ukwawo atari kwishyura umusoro wose yishyuzwa nta shingiro bikwiye guhabwa kuko yafashe umwenda umwe gusa. Naho ku bujyanye n’amafaranga uwajuriye avuga ko atasoreshwa kuko ari avantage yahaye abakozi akaba atari ibihembo, Ikigo cy’imisoro n’Amahoro cyasubuje ko atagomba gukurwa mumusoro kuko ari umusaruro utangwa mu bintu dore ko binemerewe ubwicungure naho ku ijyanye n’amafaranga uwajuriye avuga ko atizeye kuzayishyurwa, RRA yasubije ko nta bimenyetso abitangira kandi akaba atari we ugomba kwemeza igihombo. Yanavuze kandi ko Komiseri Mukuru atari kwibwiriza gutanga ubworohereze mu ishoramari kuko nta kigaragaza ko yiyandikishije mu Kigo cya Leta gishinzwe guteza imbere no korohereza ishoramari n’ibicuruzwa byoherezwa mu mahanga ikaba itaranagaraje icyo kibazo haba mu gihe cy’igenzura cyangwa mu bujurire kwa Komiseri Mukuru. Incamacye y’icyemezo: 1. Kuba Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro rigaragaza ibitagomba gukurwa mu nyungu isoreshwa mu ngingo ya ryo ya 22(3) igika cyayo cyanyuma akaba ari irengayobora riteganya ko inyungu zishobora kuvanwa mu zisorehwaigihe hujujwe ibiteganyijwe muri icyo gika nyamara, nyamara PEMBE FLOUR MILLS Ltd ikaba itarujuje ibikubiye muri iyo ngingo biromo kuba itari umuntu ku giti cye, banki y’ubucuruzi cyangwa sosiyete y’ubwishingizi bigaragaza ko itakurirwaho 12.150.126 Frw mu nyungu zisoreshwa yitwaje ko inyungu zishyuwe mu mafaranga y’amahanga zingana. 2. PEMBE FLOUR MILLS Ltd ntiyavuga ko iyo Ikigo n’Imisoro n’Amahoro kibarira inyungu buri mwenda itari kwishyura ingano y’umusoro usoreshwa kuko igihe cy’isoreshwa ikigo cy’imisoro n’amahoro kirebera hamwe imyenda yose yafashwe n’umusoreshwa kugirango hamenyekanishwe inyungu zisoreshwa. 3. Ibintu bigizwe n’imodoka n’icumbi PEMBE FLOUR MILLS Ltd yahaye abakozi bayo ntiwafatwa nk’uwakoreshejwe mu bikorwa by’ubucuruzi byemewe kuvanwa mu nyungu zisoreshwa; ahubwo ni umusaruro utangwamu bintu yahaye abakozi bayo mu mwanya w’amafaranga y’icumbi n’ingendo n’ubundi yagombaga kujya acibwa umusoro ku bihembo.

## Page 3

4. Itegeko ry’umuhesha w’Inkiko ndetse n’inyandiko mvugo bye si ibimenyetso simusiga bigaragaza ko uwishyuzwa umwenda nta bushobozi yari afite bwo kwisjyura kuko izo nyandiko zidaherekejwe n’inyandiko zatanzwe n’Ubuyobozi bubifitiye ububasha zigaragaza ko uwishyuzwa uwo mwenda nta bushobozi afite ari ukuri. 5. PEMBE FLOUR MILLS Ltd ntiyahabwa ubworoherezwe ku ishoramari bwa mirongo itanu ku ijana (50%) buhwanye na 88.232.316 Frw isaba kuko nta kimneytso yatanze kigaragaza yujuje ibyo amatgeko asaba kugirango ubwo bworoherezwe butangwe. 6. PEMBE FLOUR MILLS Ltd ntiyahabwa indishyi isaba kuko ubujurire bwayo nta shingiro bufite kandi Ikigo cy’Imisoro n’Amahoro nacyo nticyahabwa amafaranga y’ikurikiranarunza ndetse n’indishyi z’akababaro kuko nta kigaragaza ko PEMBE FLOUR MILLS Ltd yakireze nkana igamije kucyangiriza ahubwo ni uburenganzira bwayo bwo kujuririra imikirize itishimiye.. Ubujurire nta shingiro bufite. Ubujurire bwiririye ku bundi nta shingiro bufite. Urubanza rujuririrwa ntiruhindutse. Amagarama yatanzwe ahwanye n’imirimo yakozwe ku rubanza. Amategeko yashingiweho: Itegeko n° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 162. Itegeko nº 26/2005 ryo ku wa 17/12/2005 rigamije guteza imbere no korohereza ishoramari n’ibicuruzwa byoherezwa mu mahanga, ingingo ya 18 Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ingingo ya 15, 22, 26 na 28 Itegeko ryo kuwa 30/07/1888 rigenga amasezerano cyangwa imirimo nshinganwa, ingingo ya 258. Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Ikigo cy’Imisoro n’Amahoro (RRA) cyakoreye PEMBE FLOUR MILLS Ltd, uruganda rutunganya ingano rukorera i Byumba, igenzura ku myaka ya 2006 kugera mu 2009 maze kiyica umusoro ungana na 159.213.827 Frw ukubiyemo umusoro ku nyungu, umusoro ku bihembo by’abakozi n’umusoro ufatirwa. [2] PEMBE FLOUR MILLS Ltd yajuririye icyo cyemezo kwa Komiseri Mukuru, yemeza ko igomba kwishyura Ikigo cy’Imisoro n’Amahoro umusoro ungana na 124.366.368 Frw ukubiyemo umusoro ku nyungu wa 2008 na 2009 ungana na 111.330.268 Frw.

## Page 4

[3] PEMBE FLOUR MILLS Ltd yareze Ikigo cy’Imisoro n’Amahoro mu Rukiko Rukuru rw’Ubucuruzi isaba ko yakurirwaho 111.330.268 Frw y’umusoro ku nyungu wavuzwe haruguru kuko waciwe mu buryo bunyuranyije n’amategeko, ruca urubanza n0 RCOM 0036/12/HCC ku wa 12/06/2012, rwemeza ko ikirego cyayo nta shingiro gifite. [4] PEMBE FLOUR MILLS Ltd yajuririye urwo rubanza mu Rukiko rw’Ikirenga ivuga ko mu nyungu zisoreshwa, yagombaga gukurirwaho amafaranga asobanuye mu buryo bukurikira: 12.150.126 Frw y’inyungu yishyuye mu mafaranga y’amahanga hashingiwe ku gace ka 3º k’ingingo ya 22 y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro; 1.880.000 Frw y’umusoro ku bihembo wa 2008 na 3.927.360 Frw y’umusoro ku bihembo wa 2009 kubera ko ari amafaranga yasohoye ubwo yahaga abakozi bayo “avantage en nature“ y’imodoka n’inzu; 105.265.830 Frw y’igihombo yatewe na Nkurunziza Eric kuko yabuze ubwishyu bwayo na 88.232.316 Frw ahwanye na 50% y’ubworoherezwe mu ishoramari yagombaga guhabwa na Komiseri Mukuru abyibwirije. Isaba kandi ko Ikigo cy’Imisoro n’Amahoro cyayiha indishyi zinyuranye. [5] Urubanza rwaburanishijwe mu ruhame ku wa 19/04/2016, PEMBE FLOUR MILLS Ltd ihagarariwe na Me Nsengiyumva Abel, naho Ikigo cy’Imisoro n’Amahoro gihagarariwe na Me Mugire Joseph. II. IBIBAZO BIRI MU RUBANZA N’ISESENGURWA RYABYO 1. Kumenya niba inyungu zishyuwe mu mafaranga y’amahanga zingana na 12.150.126 Frw zavanwa mu nyungu zisoreshwa z’umwaka wa 2008 [6] Uburanira PEMBE FLOUR MILLS Ltd avuga ko hashingiwe kuri “exception“ iteganyijwe mu gace ka 3º k’ingingo ya 22 y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro1, ikwiye gukurirwa 12.150.126 Frw mu nyungu zisoreshwa kubera ko yishyuye inyungu z’inguzanyo yahawe mu mafaranga y’amahanga, ariko ko Urukiko Rukuru rw’Ubucuruzi rwayiciye ayo mafaranga rushingiye ku gika cya nyuma cy’iyo ngingo, rwirengagiza ko ari ihame (principe) rirebana n’inyungu zishyuwe mu mafaranga y’amahanga cyangwa y’amanyarwanda. [7] Avuga kandi ko iyo igihe cy’isoreshwa, buri mwenda ubarirwa inyungu zawo hashingiwe ku gace ka 3º, k’ingingo ya 22, y’Itegeko nº 16/2005 ryavuzwe haruguru, mu bivugwa mu rurimi rw’ikinyarwanda, itari kwishyura 12.150.126 Frw kubera ko buri mwenda utari kurenza inshuro enye (4) z’igishoro yagurijwe. [8] Uburanira Ikigo cy’Imisoro n’Amahoro avuga ko 12.150.126 Frw atakurwa mu nyungu zisoreshwa kubera ko igika cya nyuma cy’ingingo ya 22 y’Itegeko rimaze kuvugwa haruguru, iteganya ko inyungu zishyuwe ku mwenda ungana n’inshuro enye (4) z’igishoro zitemerewe 1Agace ka 3º k’ingingo ya 22 y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, gateganya ko“Inyungu zishyuwe ku nguzanyo ziri mu mafaranga yandi atari amafaranga y’u Rwanda arenze ku gipimo gitangwa n’Amabanki y’i Londres (LIBOR, London InterBank Offered Rate) mu ntangiriro y’igihe cy’umusoro hiyongereyeho rimwe ku ijana (1º)“ zitemewe gukurwa mu nyungu zisoreshwa.

## Page 5

gukurwa mu nyungu zisoreshwa, keretse iyo umusoreshwa ari umuntu ku giti cye, banki y’ubucuruzi cyangwa sosiyete y’ubwishingizi. [9] Avuga kandi ko ibyo PEMBE FLOUR MILLS Ltd iburanisha bijyanye n’uko iyo buri mwenda ubarirwa inyungu zawo itari kwishyura 12.150.126 Frw y’inyungu nta shingiro bifite, kubera ko yafashe umwenda umwe gusa ungana na 846.000 USD, bivuze ko utari gucibwamo ibice ngo ubone kubarirwa inyungu zisoreshwa, ko ahubwo hashingiwe ku gika cya nyuma cy’ingingo ya 22 y’Itegeko ryavuzwe haruguru, mu bivugwa mu rurimi rw’igifaransa no mu cyongereza, igihe cy’isoreshwa (excercise fiscal), Ikigo cy’Imisoro n’Amahoro kijya gikomatanya imyenda yose y’umusoreshwa kikayihindura umwenda umwe kikabona kuwubarira inyungu. UKO URUKIKO RUBIBONA [10] Ingingo ya 22, agace ka 3º, y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, PEMBE FLOUR MILLS Ltd ishingiraho imiburanire yayo, iteganya ko «Ibyasohotse bikurikira ntibivanwa mu nyungu zisoreshwa harimo “Inyungu zishyuwe ku nguzanyo ziri mu mafaranga yandi atari amafaranga y’u Rwanda arenze ku gipimo gitangwa n’Amabanki y’i Londres (LIBOR, London InterBank Offered Rate) mu ntangiriro y’igihe cy’umusoro hiyongereyeho rimwe ku ijana (1º)“. [11] Igika cya nyuma cy’iyo ngingo, Ikigo cy’Imisoro n’Amahoro gishingiraho imiburanire yacyo, kigateganya ko “Inyungu ku nguzanyo zirenze iyishyuwe ku mwenda ungana n’inshuro enye (4) z’igishoro ntizemerewe gukurwa mu nyungu zisoreshwa keretse iyo umusoreshwa ari umuntu ku giti cye (…). Iki gika ntikireba amabanki y’ubucuruzi n’amasosiyete y’ubwishingizi». [12] Urukiko rurasanga imyandikire y’ingingo ya 22 y’Itegeko ryavuzwe haruguru, igaragaza urutonde rw’ibitemewe kuvanwa mu nyungu zisoreshwa, naho igika cyayo cya nyuma kikaba ari irengayobora (exception) riteganya ko inyungu zishobora kuvanwaho mu zisorehwa mu gihe hujujwe ibiteganyijwe muri icyo gika cya nyuma; ku birebana na PEMBE FLOUR MILLS Ltd rero, Urukiko rurasanga itakurirwaho 12.150.126 Frw mu nyungu zisoreshwa kuko itujuje ibisabwa n’igika cya nyuma cy’iyo ngingo birimo kuba itari umuntu ku giti cye, banki y’ubucuruzi cyangwa sosiyete y’ubwishingizi. [13] Urukiko rurasanga imvugo ya PEMBE FLOUR MILLS Ltd y’uko iyo buri mwenda ubarirwa inyungu zawo itari kwishyura umusoro ku nyungu zingana na 12.150.126 Frw nta shingiro bifite kubera ko igihe cy’isoreshwa (excercise fiscal), Ikigo cy’Imisoro n’Amahoro kirebera hamwe imyenda yose yafashwe n’umusoreshwa muri icyo gihe kugira ngo hamenyekane inyungu zisoreshwa. 2. Kumenya niba 1.880.000 Frw y’umusoro ku bihembo wa 2008 na 3.927.360 Frw y’umusoro ku bihembo wa 2009 yavanwa mu nyungu zisoreshwa [14] Uburanira PEMBE FLOUR MILLS Ltd avuga ko 1.880.000 Frw na 3.927.360 Frw yagombaga kuvanwa mu nyungu zisoreshwa z’imyaka ya 2008 na 2009 kuko ari amafaranga yasohoye ubwo yahaga abakozi bayo “avantage en nature“ y’imodoka n’inzu, ariko ko ayo

## Page 6

mafaranga atari umusoro ku bihembo watanzwe n’abakozi bayo nk’uko byemejwe n’Urukiko Rukuru rw’Ubucuruzi. [15] Uburanira Ikigo cy’Imisoro n’Amahoro avuga ko ayo mafaranga atavanwa mu nyungu zisoreshwa hashingiwe ku ngingo ya 22 y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 ryavuzwe haruguru, kuko ari “avantages en nature“ y’imodoka n’amazu yahaye abakozi bayo, bivuze rero ko ayo mafaranga yagombaga kwiyongera ku musaruro usoreshwa nk’uko biteganywa n’ingingo ya 15 y’iryo Tegeko. Avuga kandi ko ikigaragaza ko ayo mafaranga atakurwa mu nyungu zisoreshwa, ari uko amazu n’imodoka bya PEMBE FLOUR MILLS Ltd byemerewe ubwicungure (amortissement) hashingiwe ku ngingo ya 24 y’Itegeko nº 16/2005 ryavuzwe. UKO URUKIKO RUBIBONA [16] Ingingo ya 15, agace ka 1° na 3°, y’Itegeko nº 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, iteganya ko “haseguriwe ibiteganyijwe mu gace ka 1°, aka 2° n'aka 3° tw'iyi ngingo, umusaruro mu bintu uhabwa umukozi ushyirwa mu musaruro usoreshwa hakurikijwe agaciro k’isoko ku buryo bukurikira: 1° hongerwa ku musaruro usoreshwa amafaranga ahwanye no gutunga no gukoresha ikinyabiziga cy’akazi ku mukozi mu gihe cy’umusoro, angana, ku buryo bucishirije, na cumi ku ijana (10%) by’ibihembo bitari ibintu; 3° hongerwa ku musaruro usoreshwa amafaranga ahwanye no gukoresha cyangwa gutura mu nzu itanzwe n’umukoresha, harimo cyangwa hatarimo ibikoresho byo mu nzu, mu gihe cy’umusoro, angana, ku buryo bucishirije, na makumyabiri ku ijana (20%) by’ibihembo bitari ibintu“. [17] Hashingiwe kuri iyo ngingo, Urukiko rurasanga umusaruro utangwa mu bintu (avantages en nature) ugizwe n’amacumbi hamwe n’imodoka PEMBE FLOUR MILLS Ltd yahaye abakozi bayo mu rwego rw’akazi uhwanye na 1.880.000 Frw na 3.927.360 Frw, utafatwa nk’ibyakoreshejwe mu bikorwa byayo by’ubucuruzi byemerewe kuvanwa mu nyungu zisoreshwa (dépenses déductibles) hashingiwe ku ngingo 21 y’Itegeko nº 16/2005 ryavuzwe haruguru2, ko ahubwo ukwiye gusoreshwa kuko ari umusaruro utangwa mu bintu (avantages en nature) yahaye abakozi bayo mu mwanya wo kubaha amafaranga y’icumbi n’ay’ingendo n’ubundi yagombaga kujya acibwaho umusoro ku bihembo nk’uko biteganywa n’ingingo ya 15 y’Itegeko ryavuzwe haruguru, bivuze rero ko nta kosa Ikigo cy’Imisoro n’Amahoro cyakoze ubwo cyayicaga uwo musoro ku bihembo nk’uko byemejwe n’Urukiko Rukuru rw’Ubucuruzi. 3. Kumenya niba 105.265.830 Frw ari umwenda utizewe kwishyurwa ku buryo yavanwa mu nyungu zisoreshwa z’umwaka wa 2009 2Ingingo ya 21 y’Itegeko nº 16/2005 ryavuzwe, iteganya ko “Mu ibarwa ry’inyungu ku bikorwa by’ubucuruzi, ibikurwamo bigomba kuba byujuje ibi bikurikira: 1° byarakoreshejwe mu birengera inyungu y’umurimo ku buryo butaziguye kandi birebana n’icungwa risanzwe ry’imirimo; 2° bihuje n’ibyakoreshejwe nyabyo kandi bigaragazwa n’inyandiko ngaragazabuguzi nyazo; 3° biganisha ku igabanuka ry’ibigize umutungo bwite; 4° byarakoreshejwe mu bikorwa bijyanye n’igihe cy’umusoro kirebwa“.

## Page 7

[18] Uburanira PEMBE FLOUR MILLS Ltd avuga ko 105.265.830 Frw yavanwa mu nyungu zisoreshwa z’umwaka wa 2009 kubera ko yagerageje kwishyuza Nkurunziza Eric uwo mwenda ikoresheje Umuhesha w’Inkiko ariko abura ubwishyu. [19] Uburanira Ikigo cy’Imisoro n’Amahoro avuga ko ayo mafaranga atavanwa mu nyungu zisoreshwa z’umwaka wa 2009, kuko nta kimenyetso PEMBE FLOUR MILLS Ltd yatanze kigaragaza ko Nkurunziza Eric atazayishyura, ko kandi atari Umuhesha w’Inkiko ushinzwe kwemeza ko umuntu yahombye, ko ahubwo byemezwa n’urukiko. Ikindi n’uko PEMBE FLOUR MILLS Ltd itatanze icyemezo gitanzwe n’inzego zibifitiye ububasha kigaragaza ko Nkurunziza Eric ari umutindi nyakujya. UKO URUKIKO RUBIBONA [20] Ingingo ya 28, agace ka 3º, y’Itegeko nº 16/2005 ryo ku wa 18/08/2008 rigena imisoro itaziguye, iteganya ko “Mu ibarwa ry’inyungu y’ibikorwa, hemerwa ivanwaho ry’amafaranga ajyanye n’umwenda utizewe kwishyurwa iyo umusoreshwa yakoze ibishoboka byose mu kwishyuza kandi agaragaza ibimenyetso simusiga by’uko umubereyemo umwenda atagifite ubushobozi bwo kwishyura“. [21] Dosiye y’urubanza igaragaza ko ku wa 25/11/2008, Umuhesha w’Inkiko w’Umwuga yoherereje Nkurunziza Eric itegeko rimwishyuza mbere y’urubanza (Commandement précédant la saisie exécution avant le tribunal) rimusaba kwishyura PEMBE FLOUR MILLS Ltd 108.265.830 Frw y’umwenda ayibereyemo, anamumenyesha ko natawishyura mu gihe cy’iminsi 15, haziyambazwa inkiko zibifitiye ububasha kugira ngo zimutegeke kuwishyura. Ku wa 19/12/2008, Umuhesha w’Inkiko yongeye kumwandikira indi baruwa amusaba kuyishyura uwo mwenda bitarenze ku wa 23/12/2008, ariko ntiyabikora. [22] Dosiye y’urubanza igaragaza kandi ko mu nyandiko-mvugo ye yo ku wa 27/12/2011, Umuhesha w’Inkiko w’Umwuga yasobanuye ko yishyuje Nkurunziza Eric 108.265.830 Frw nk’uko byategetswe mu rubanza nº RCOM 0077/10/HCC, kandi ko yakoze iperereza mu ma banki, mu biro by’Ubutaka, mu Kigo cy’Imisoro n’Amahoro (RRA) no mu Buyobozi bw’Ibanze, ariko asanga nta bwishyu bw’uwo mwenda afite kuko ari “insolvent“. [23] Hashingiwe ku bisobanuro bimaze kuvugwa haruguru, Urukiko rurasanga itegeko ry’Umuhesha w’Inkiko ryo ku wa 25/11/2008 n’inyandikomvugo ye yo ku wa 27/12/2011 byavuzwe haruguru, bitafatwa nk’ibimenyetso simusiga bigaragaza ko Nkurunziza Eric atagifite ubushobozi bwo kwishyura PEMBE FLOUR MILLS Ltd 108.265.830 Frw y’umwenda ayifitiye, kuko ibyo bimenyetso bidaherekejwe n’inyandiko zatanzwe n’Ubuyobozi bubifitiye ububasha zemeza ibyo Umuhesha w’Inkiko yavuze ko Nkurunziza Eric atagifite ubushobozi bwo kwishyura uwo mwenda, bivuze rero ko 105.265.830 Frw atavanwa mu nyungu zisoreshwa nk’uko n’Urukiko Rukuru rw’Ubucuruzi rwabyemeje. 4. Kumenya niba Komiseri Mukuru yaragombaga kwibwiriza agaha PEMBE FLOUR MILLS Ltd ubworoherezwe mu ishoramari bwa 88.232.316 Frw [24] Uburanira PEMBE FLOUR MILLS Ltd avuga ko hashingiwe ku ngingo ya 26 y’Itegeko nº 16/2005 ryavuzwe haruguru, Komiseri Mukuru w’Ikigo cy’Imisoro n’Amahoro yagombaga

## Page 8

kwibwiriza akayikuriraho 50% y’ubworoherezwe mu ishoramari buhwanye na 88.232.316 Frw kubera ko icyo Kigo cyari gisanzwe kiyiha ubwo bworoherezwe bitewe n’uko yiyandikishije nk’umushoramari, ariko ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko itahabwa ubwo bworoherezwe kubera ko itabigaragarije Komiseri Mukuru igihe yamujuriraga ngo inabitangire ibimenyetso. [25] Uburanira Ikigo cy’Imisoro n’Amahoro avuga ko ayo mafaranga atavanwa mu nyungu zisoreshwa kubera ko PEMBE FLOUR MILLS Ltd itatanze ikimenyetso kigaragaza ko yiyandikishije mu Kigo cya Leta gishinzwe guteza imbere no korohereza ishoramari n’ibicuruzwa byoherezwa mu mahanga, kandi ko itigeze igaragariza icyo kibazo igihe yagenzurwaga, ndetse ko itigeze inakigaragaza mu bujurire yatanze kwa Komiseri Mukuru nk’uko biteganywa n’ingingo ya 20 y’Itegeko nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoreshwa. UKO URUKIKO RUBIBONA [26] Ingingo ya 18 y’Itegeko nº 26/2005 ryo ku wa 17/12/2005 rigamije guteza imbere no korohereza ishoramari n’ibicuruzwa byoherezwa mu mahanga, iteganya ko “Umushoramari ufite icyemezo cyo kwandikisha umushinga ahabwa ibyateganyijwe n’itegeko rigena umusoro utaziguye ku musaruro mu buryo bwo gushishikariza ishoramari mu Gihugu. Ibishishikariza abashoramari mu rwego rw’imisoro itaziguye ku musaruro bikubiye mu mugereka wa kabiri w’iri tegeko“. [27] Muri uwo mugereka hateganyijwe ko “Ubworoherezwe mu ishoramari bwa mirongo ine ku ijana (40%) by’imari yashowe mu mitungo mishya cyangwa yakoze ishobora gucungurwa hatarimo imodoka zitwara abantu batageze ku munani (8), uretse izikoreshwa gusa mu bukerarugendo, bwemerewe kuvanwaho ku mushoramari wiyandikishije mu gihe cy’umusoro cya mbere uwo mutungo waguriweho cyangwa watangiriye gukoreshwa iyo: 1° umubare w’imari washowe ku mitungo nibura ungana n'amafaranga y’u Rwanda miliyoni mirongo itatu (30.000.000 Frw); kandi 2° uwo mutungo ugumye mu kigo, nibura, mu gihe cy’imyaka itatu (3) y’isoresha nyuma y’igihe ubworoherezwe bwatangiweho. Ubwo bworohereze buba mirongo itanu ku ijana (50%) ku bashoramari bakorera ahantu mu cyaro hari hanze y’Umujyi wa Kigali cyangwa bashoye amafaranga mu bikorwa byihariye nk'uko bivugwa mu itegeko rigenga ishoramari mu Rwanda“. Ibiteganyijwe muri uwo mugereka bihuje kandi n’ibiteganywa n’ingingo ya 26 y’Itegeko nº 16/2005 ryo ku wa 18/08/2008 rigena imisoro itaziguye ku musaruro. [28] Hashingiwe ku biteganywa n’ingingo ya 18 y’Itegeko rimaze kuvugwa haruguru, Urukiko rurasanga PEMBE FLOUR MILLS Ltd itahabwa ubworoherezwe ku ishoramari bwa mirongo itanu ku ijana (50%) buhwanye na 88.232.316 Frw isaba kuko nta kimenyetso yatanze kigaragaza ko yujuje ibiteganywa n’amategeko kugira ngo ibuhabwe, bityo nta kosa urwo Rukiko rwakoze ubwo rwemezaga ko ayo mafaranga atavanwa mu nyungu zisoreshwa. 5. Kumenya niba ababuranyi bahabwa indishyi basaba muri uru rubanza [29] Uburanira PEMBE FLOUR MILLS Ltd avuga ko Ikigo cy’Imisoro n’Amahoro gikwiye kuyiha 1.000.000 Frw y’igihembo cya Avoka. Avuga kandi ko itaha icyo Kigo indishyi

## Page 9

z’akababaro gisaba mu bujurire bwacyo bwuririye ku bundi kuko ifite uburenganzira bwo kwitabaza Inkiko kugira ngo irenganurwe, kandi ko itanagiha amafaranga y’igihembo cya Avoka gisaba muri ubwo bujurire kuko aba Avoka bacyo bahembwa amafaranga aturutse mu misoro y’abasoreshwa. [30] Uburanira Ikigo cy’Imisoro n’Amahoro avuga ko kitaha PEMBE FLOUR MILLS Ltd amafaranga y’igihembo cya Avoka isaba kuko nta shingiro afite, ko ahubwo hashingiwe ku ngingo ya 258 y’Igitabo cya gatatu cy’urwunge rw’amategeko y’imbonezamubano, mu bujurire bwacyo bwuririye ku bundi, PEMBE FLOUR MILLS Ltd ikwiye kugiha 2.000.000 Frw y’indishyi zo gushorwa mu manza ku maherere n’ibyo yatakaje kuri uru rubanza. UKO URUKIKO RUBIBONA [31] Urukiko rurasanga PEMBE FLOUR MILLS Ltd itahabwa indishyi isaba muri uru rubanza kuko ubujurire bwayo butahawe ishingiro. [32] Urukiko rurasanga na none Ikigo cy’Imisoro n’Amahoro kitahabwa indishyi z’akababaro n’ay’ikurikiranarubanza gisaba kubera ko nta kigaragaza ko PEMBE FLOUR MILLS Ltd yakireze nkana igamije kucyangiriza, ahubwo yari ifite uburenganzira bwo kujuririra imikirize y’urubanza itishimiye nk’uko biteganywa n’ingingo ya 162, igika cya mbere, y’Itegeko n° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi. III. ICYEMEZO CY’URUKIKO [33] Rwemeje ko ubujurire bwatanzwe na PEMBE FLOUR MILLS Ltd nta shingiro bufite. [34] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe n’Ikigo cy’Imisoro n’Amahoro nta shingiro bufite. [35] Ruvuze ko imikirize y’urubanza n° RCOM 0036/12/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 12/06/2012 idahindutse. [36] Rutegetse ko ingwate y’amagarama PEMBE FLOUR MILLS Ltd yatanze ijurira ihwanye n’ibyakozwe muri uru rubanza.