RWANDA REVENUE AUTHORITY (RRA) v. BOUTIQUE BWANACYAMBWE LTD

# RWANDA REVENUE AUTHORITY (RRA) v. BOUTIQUE BWANACYAMBWE LTD

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-03-21 - Case/document no.: RCOMAA 00046/2024/CA - Collection: Court of Appeal

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RWANDA REVENUE AUTHORITY (RRA) v. BOUTIQUE BWANACYAMBWE LTD [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00046/2024/CA (Munyangeri, P.J., Kamere na Ngagi, J.) 21 Werurwe 2025] Amategeko agenga ububasha bw’Inkiko – Ububasha bw’Urukiko rw’Ubujurire – Ubujurire bwa kabiri – Gutsindwa mu Nkiko zombie hashingiwe ku mpamvu zimwe – Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe. Incamake y’ikibazo: BOUTIQUE BWANACYAMBWE Ltd yagiye irangura ibicuruzwa bikomoka mu gihugu cya Uganda mu ruganda rwitwa Hariss International Ltd ikora imenyekanisha hagamijwe kubyishyurira imisoro ariko nyuma yo kubicuruza, Gasutamo ikora igenzura kuri iryo menyekanisha ivuga ko hari imisoro ihwanye na 110.320.010 Frw yagombaga kwishyurwa mu bihe bitandukanye ikaba itarishyuwe ndetse ibimenyesha BOUTIQUE BWANACYAMBWE Ltd, aho nayo yandikiye Komiseri wa za Gasutamo igaragaza ko itemera icyaha yamenyeshejwe, nawe ayisubiza ko icyemezo cyafashwe kigumyeho. Ibi byatumye BOUTIQUE BWANACYAMBWE Ltd itanga ikirego mu Rukiko frw’Ubucuruzi irusaba gutegeka ko imisoro n’amahoro bingana na 110.320.010 Frw yaciwe n’abakozi ba Gasutamo bivanwaho ivga ko itemera icyaha cyo kunyereza imisoro kandi hakaba nta n’Urukiko rwakimuhamije. Urwo Rukiko rwaciye urubanza rwemeza imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw byaciwe BOUTIQUE BWANACYAMBWE Ltd bivanweho, rutegeka RRA kwishyura indishyi zitandukanye. RRA yajuririye mu Rukiko Rukuru rw’Ubucuruzi isaba ko icyo cyemezo gihinduka cyafashwe n’Urukiko rw’Ubucuruzi gihinduka, kandi BOUTIQUE BWANACYAMBWE Ltd igategekwa kuyisubiza ibyo yatanze ku rubanza. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bwa RRA nta shingiro bufite, ko hagumyeho imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi, ko imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw yaciwe BOUTIQUE BWANACYAMBWE Ltd bivanyweho. RRA yajuririye mu Rukiko rw’Ubujurire, mu iburanisha uregwa atanga inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ivuga ko uwajuriye yatsinzwe mu Nkiko zombi hashingiwe ku mpamvu zimwe. RRA yireguye kuri iyi nzitizi ivuga ko nta shingiro ifite, ngo kuko impamvu zashingiweho n’Urukiko rw’Ubucuruzi zitandukanye n’izashingiweho mu bujurire n’Urukiko Rukuru rw’Ubucuruzi. Incamake y’icyemezo: 1. Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement

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juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe. Inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ifite ishingiro. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yashingiweho: Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, ingingo ya 52 Imanza zifashishijwe: RS/INJUST/RCOM 00002/2020/SC; Road Solutions Pavement Products vs MAIL CO Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 29/9/2020. RS/INJUST/RCOM 00003/2020/SC; SANLAM Assurance Générales Plc vs UNIVERSITY OF RWANDA (UR) rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020. RCOMAA 0048/16/CS; RRA vs SODAR Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017 RS/INJUST/RCOM 00002/2020/SC; Road Solution Pavement Products vs MAILCO Ltd, rwaciwe ku wa 25/09/2020. Urubanza I. IMITERERE Y′URUBANZA [1] Kuva ku itariki ya 03/12/2022 kugeza kuya 10/01/2023 BOUTIQUE BWANACYAMBWE Ltd yagiye irangura ibicuruzwa bikomoka mu gihugu cya Uganda mu ruganda rwitwa Hariss International Ltd, bigizwe n’imitobe yitwa What’s up, riham cola, skyview fruitti, lavita pineapple ndetse na exotic tangawizi, ikora imenyekanisha rifite C98, C99, C169, C170, C2424, C2425, C2426, C2627, C2628, C2629, C2755, C2932, C2939, na C2942 yishyura imisoro ibicuruzwa byinjira mu gihugu. [2] Nyuma yo gucuruza ibicuruzwa byaranguwe, Gasutamo yakoze igenzura kuri iryo menyekanisha n’inyandiko ziriherekeje ivuga ko hari imisoro ihwanye na 110.320.010 Frw yagombaga kwishyurwa mu bihe bitandukanye ikaba itarishyuwe, maze ku itariki ya 15/02/2023 hakorwa inyandiko mu rurimi rw’icyongereza yitwa “Customs arrears and Offences” ikunze kwitwa “short levy”, mu gusoza iyo nyandiko hakajya handikwaho amagambo mu cyongereza avuga ko kuva ku itariki iyo nyandiko imenyesha icyaha (statement of offence) imaze kwemezwa na Komiseri wa za Gasutamo, amafaranga yatubijwe (duties and taxes evaded) n’ibihano (penalties) biyanditswemo bigomba kwishyurwa mu gihe uwakoze icyaha (offender) acyemera, bigakorwa hakurikijwe ingingo ya 219 ya EAC CMA. Mu gihe uwakoze icyaha atabyemera agakurikiranwa (prosecuted) hakurikijwe ingingo ya 220 ya EAC CMA. [3] BOUTIQUE BWANACYAMBWE Ltd yandikiye Komiseri wa za Gasutamo igaragaza ko itemera icyaha yamenyeshejwe, ariko ayisubiza ko icyemezo cyafashwe kigumyeho. Ibyo byatumye irega RRA mu Rukiko rw’Ubucuruzi, irusaba gutegeka ko imisoro n’amahoro bingana na 110.320.010 Frw yaciwe n’abakozi ba Gasutamo bivanwaho ngo kuko babishingiye ku cyaha

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yashinjwe cyo kunyereza umusoro kandi itacyemera ndetse n’Urukiko rubifitiye ububasha rutarakiyihamya. [4] RRA yireguye ivuga ko ibyo BOUTIQUE BWANACYAMBWE Ltd isaba nta shingiro bifite, ngo kuko atari icyaha yakurikiranyweho, ko ahubwo hakozwe inyandiko igaragaza ko habayeho kwibeshya kugira ngo yishyure amahoro ya Gasutamo atarishyuwe ubwo yamenyekanishaga ibicuruzwa, bigakorwa hashingiwe ku ngingo ya 135 y’Itegeko Nº01/2005 ryo ku wa 01/01/2005 rigenga imikorere ya za Gasutamo z’Umuryango w’ibihugu by’Afurika y’Iburasirazuba. [5] Ku wa 16/11/2023, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 00694/2023/TC, rwemeza ko imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw byaciwe BOUTIQUE BWANACYAMBWE Ltd bivanweho, ko RRA igomba kwishyura BOUTIQUE BWANACYAMBWE Ltd 560.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, kandi ko (RRA) isubiza BOUTIQUE BWANACYAMBWE Ltd 20.000 Frw y’ingwate y’amagarama. [6] RRA yarajuriye mu Rukiko Rukuru rw’Ubucuruzi, ubujurire bwayo bwandikwa kuri RCOMA 00621/2023/HCC, inenga ko Urukiko rw’Ubucuruzi rwafashe icyemezo cyo gukuraho umusoro w’inyongera waciwe BOUTIQUE BWANACYAMBWE Ltd kubera kudaha agaciro inyandiko ya Customs arrears and Offences ahubwo rukibanda ku nyito gusa no kuri note iri ku musozo wayo. Isaba ko icyo cyemezo gihinduka, inasaba ko BOUTIQUE BWANACYAMBWE Ltd itegekwa kuyisubiza ibyo yatanze ku rubanza. [7] BOUTIQUE BWANACYAMBWE Ltd yireguye ku bujurire bwa RRA ivuga ko nta shingiro bufite, ngo kuko itemera icyaha cyo gutubya ingano y’umusoro n’amahoro ishinjwa, kandi ko iyo bimeze gutyo RRA yagakwiye gushyikiriza bene icyo kibazo Urukiko rubifitiye ububasha akaba ari rwo rwemeza ko yakoze icyo cyaha koko, maze cyayihama igahanwa hakurikijwe ibyo amategeko ateganya. Bityo ko ari yo mpamvu Urukiko rw’Ubucuruzi rwategetse ko ikuriweho imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw. Naho ku birebana n’amafaranga 1.000.000 Frw y’ibyo yatanze ku rubanza na 2.000.000 Frw y’igihembo cya Avoka RRA isaba mu bujurire, BOUTIQUE BWANACYAMBWE Ltd yayireguyeho ivuga ko ntayo yahabwa kuko ari yo yishoye mu rubanza, ko ahubwo ari yo ikwiye kuyishyura amafaranga y’ikurikiranarubanza n’igihembo cya Avoka angana na 1.500.000 Frw. [8] Ku wa 28/06/2024, Urukiko Rukuru rwaciye urubanza RCOMA 00621/2023/HCC, rwemeza ko ubujurire bwa RRA nta shingiro bufite, ko hagumyeho imikirize y’urubanza RS/SCP/RCOM 00694/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 16/11/2023 rwemeje ko imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw yaciwe BOUTIQUE BWANACYAMBWE Ltd bivanyweho, ko RRA yishyura BOUTIQUE BWANACYAMBWE Ltd amafaranga 560.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, hamwe n’amafaranga 20.000 Frw y’ingwate y’igarama yategetswe n’Urukiko rw’Ubucuruzi; ko RRA yishyura BOUTIQUE BWANACYAMBWE Ltd amafaranga 500.000 Frw y’igihembo cya Avoka n’ikurikiranarubanza; ko ingwate y’igarama ingana na 40.000 Frw RRA yatanze ijurira ihwanye n’imirimo yakozwe mu rubanza. [9] RRA yajuririye urubanza RCOMA 00621/2023/HCC mu Rukiko rw’Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA 00046/2024/CA.

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[10] Urubanza rwaburanishijwe mu ruhame ku wa 05/03/2025, RWANDA REVENUE AUTHORITY (RRA) ihagarariwe Me Byiringiro Bajeni na Me Ingabire Nadia, naho BOUTIQUE BWANACYAMBWE Ltd ihagarariwe na Me Twiringiyemungu Joseph ; hasuzumwa inzitizi y’iburabubasha yatanzwe n’uregwa ishingiye ku kuba uwajuriye yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe. II. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURA RYABYO

Kumenya niba RWANDA REVENUE AUTORITY (RRA) yaratsinzwe ku mpamvu zimwe mu nkiko zombi zabanje [11] Me Twiringiyemungu Joseph uhagarariye BOUTIQUE BWANACYAMBWE Ltd, ashingiye ku ngingo ya 52, igika cya 3 y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko1, yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, asaba ko ubujurire bwa RRA butakirwa ngo n’ubwo agaciro k’ikiburanwa karenze 75.000.000 Frw, kubera ko yatsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe. Ashingira ku murongo watanzwe n’Urukiko rw’Ubujurire mu rubanza RCOMAA 00011/2022/CA rwa Sebera na Harungi rwaciwe ku wa 13/06/2022, aho rwasobanuye ko ikibazo cyo kumenya niba impamvu zashingiweho umuburanyi atsindwa ku rwego rwa mbere n’urwa kabiri ari zimwe, kigomba gusuzumwa hasesengurwa imikirize y’urubanza ku rwego rwa mbere n’urwa kabiri, ingingo z‘ingenzi zasuzumwe, impamvu buri Rukiko rwashingiyeho kugira ngo rugere ku cyemezo, byaramuka bigaragaye ko ari zimwe, ubujurire ntibube buri mu bubasha bw’Urukiko rw’Ubujurire. [12] Me Twiringiyemungu Joseph asobanura ko mu rubanza RCOM 00694/2023/TC BOUTIQUE BWANACYAMBWE Ltd yasabye Urukiko rw’Ubucuruzi kuvanirwaho imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw yaciwe, kuko itemera icyaha cyo gutubya ingano y’umusoro n’amahoro, ku mpamvu z’uko ngo mu mategeko agenga Gasutamo za East African Community, RRA ica imisoro y’inyongera ishingiye ku cyaha iyo usora yemera ko yakoze icyaha, akemera no kwishyura, ko ariko BOUTIQUE BWANACYAMBWE yo itemeraga ko yagikoze, ikanagaragaza ko yakorewe inyandiko ziyishinja icyaha, bityo rero ko itagombaga gucibwa iyo misoro. [13] Me Twiringiyemungu Joseph avuga ko RRA mu miburanire yayo, yavuze ko itigeze yemeza ko BOUTIQUE BWANACYAMBWE Ltd hari icyaha yakoze, ko gusa yayiciye imisoro igendeye ku ngingo ya 135 ya East African Community Customs Management Act, kandi iyi ngingo iteganya ibyo gukosora ingano y’imisoro aho gushinja icyaha. Avuga ko mu isesengura Urukiko rw’Ubucuruzi rwakoze mu gika cya 11 cy’urubanza RCOM 00694/2023/TC rwagize ruti: ʺUrukiko rusanga n’ubwo hari aho ingingo ya 135 EAC CMA yagiye yandikwa ku nyandiko ica imisoro n’ibihano zitwa (Customs arrears and Offences), ntabwo ibiyikubiyemo byagiye byandikirwa BOUTIQUE BWANACYAMBWE Ltd ahubwo hagiye handikwamo ijambo “Offence”

1 Iyo ngingo ya 52 iteganya ibi bikurikra: ʺIcyakora kandi ubujurire bwa kabiri ntibushobora kwakirwa ku manza z’ababuranye bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe”,

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risobanuye icyaha kandi icyaha cyo gikurikiranwa hakurikijwe ingingo ya 203 ya East African Community Customs Management Act mu gihe havugwaga ko BOUTIQUE BWANACYAMBWE Ltd yakoresheje inyandiko zitari iz’ukuri zitubya umusoro”(...). [14] Me Twiringiyemungu Joseph avuga ko ibi byagarutsweho mu isesengura Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 17 cy’urubanza RCOMA 00621/2023/HCC, rwasuzumye ibirebana n’ingingo ya 135 ya EACCMA na rwo rugasanga n’ubwo hari aho iyi nyandiko ya Customs Arrears and offences igaragaza ko ishingiye ku ngingo ya 135 ya EACCMA, RRA yafashe igikorwa cya BOUTIQUE BWANACYAMBWE Ltd cyo kuba hari imisoro n’amahoro byagaragaye ko itishyuye nk’icyaha cyo kunyereza umusoro, ariko ivuga ko ibyemeye yakwishyura, bitaba ibyo ikazakurikiranwa hakurikijwe agace ka 220 ka EACCMA, Urukiko rukaba rusanga iyi note ari na yo igaragaza ko ibyakozwe ari icyaha cyo kunyereza umusoro. Ko kuba Inkiko zombi mu kwemeza ko RRA itsinzwe zose zahurije ku mpamvu yuko yaciye BOUTIQUE BWANACYAMBWE Ltd imisoro ivuga ko yakoze icyaha cyo kunyereza imisoro, kandi itaragombaga kuwucibwa mu gihe itemeraga ko yagikoze, kuko iyo bigenze bityo iba itagomba guca imisoro, ahubwo iba igomba kuregera inkiko zibifitiye ububasha zikemeza icyaha usora, ubujurire bwayo butari mu bubasha bw’Urukiko rw’Ubujurire hashingiwe ku byo amategeko ateganya. [15] Me Twiringiyemungu Joseph avuga kandi ko kuba mu gika cya 11 cy’urubanza RCOM 00694/2023/TC Urukiko rw’Ubucuruzi mu kwemeza ko BOUTIQUE BWANACYAMBWE Ltd ikurirwaho imisoro yaciwe rwarashingiye ku kuba RRA yarayishinje icyaha cyo kunyereza imisoro kandi itacyemera, kandi mu gihe usoreshwa atemera icyaha iba igomba kuregera Inkiko zibifitiye ububasha kugira ngo zemeze ko yakoze icyaha,Urukiko Rukuru rw’Ubucuruzi rukaba rwarabigarutseho mu gika cya 17 cy’urubanza RCOMA 00621/2023/HCC, aho rwasuzumye inyandiko ishinja icyaha BOUTIQUE BWANACYAMBWE Ltd rugasanga note iri kuri iyo nyandiko igaragaza ko yakoze icyaha cyo kunyereza imisoro, bigaragara ko RRA yatsinzwe muri izo nkiko zombi zabanje hashingiwe ku mpamvu zimwe, aho mu kwemeza ko BOUTIQUE BWANACYAMBWE Ltd ikurirwaho imisoro, zose zashingiye ku nyandiko zashingiyweho icibwa imisoro zitwa Customs Arrears and offences, ziriho notes igaragaza ko yakoze icyaha cyo kunyereza imisoro kandi iyo bimeze bityo haregerwa Inkiko kugira ngo zemeze ko usora yakoze icyaha. Ashingira ku murongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCOMA 0047/10/CS rwaciwe ku wa 29/07/2011, haburana RRA na Munyaneza Evariste. [16] Me Byiringiro Bajeni na Me Ingabire Nadia baburanira RRA biregura kuri iyi nzitizi ya BOUTIQUE BWANACYAMBWE Ltd bavuga ko nta shingiro ifite, ngo kuko ibyo Inkiko zombi zashingiyeho zemeza ko umusoro yaciwe uvanwaho bitandukanye. [17] Basobanura ko mu gika cya 11 cy’urubanza RCOM 00694/2023/TC, Urukiko rw’Ubucuruzi rwagize ruti:ʺ Urukiko rusanga n’ubwo hari aho ingingo ya 135 EAC CMA yagiye yandikwa ku nyandiko ica imisoro n’ibihano zitwa (Customs arrears and Offences), ntabwo ibiyikubiyemo byagiye byandikirwa BOUTIQUE BWANACYAMBWE Ltd ahubwo hagiye hanandikwamo ijambo “Offence” risobanuye icyaha kandi icyaha cyo gikurikiranwa hakurikijwe ingingo ya 203 ya East African Community Customs Management Act mu gihe havugwaga ko BOUTIQUE BWANACYAMBWE Ltd yakoresheje inyandiko zitari iz’ukuri zitubya umusoro. Kuba rero RRA yaraciye BOUTIQUE BWANACYAMBWE Ltd imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw hagatangwa impamvu ziteganywa n’ingingo

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z’amategeko zidahuye, n’ishyirwa mu bikorwa ryazo rikaba ritandukanye kuko iyo ari icyaha ashinjwa yari kwishyura ari uko acyemera kandi na Komiseri wa za Gasutamo wajuririwe ntagire icyo abihinduraho ngo agaragaze ukuri kw’ibyakozwe na RRA mu gihe BOUTIQUE BWANACYAMBWE Ltd yamutakambiye ivuga ko itemera icyaha ashingiye ku byari byanditse kuri “Customs arrears and Offences”, iyo misoro n’amahoro by’inyongera bingana na 110.320.010 Frw yaciwe bivanweho”. [18] Bakomeza basobanura ko usanga ingingo ya 135 ya East African Community Customs Management Act Urukiko rw’Ubucuruzi rwavuze ko itakoreshwa ngo kuko n’ubwo igaragara mu nyandiko ya “Customs arrears and Offences”, harimo ijambo offence risobanura icyaha kandi gikurikiranwa hakurikijwe ingingo ya 203 y’iyo Act. Ko ingingo ya 203 ya East African Community Customs Management Act urwo Rukiko rwavuze ko ari yo yagombaga gukurikizwa ntaho ihuriye n’ikirego yari yatanze, ngo kuko yo ivuga ku cyaha cyo gukoresha impapuro mpimbano, kandi ko RRA itigeze igishinja BOUTIQUE BWANACYAMBWE Ltd. [19] Bavuga ko impamvu zimaze kugaragazwa haruguru zashingiweho n’Urukiko rw’Ubucuruzi zitandukanye n’izashingiweho mu bujurire n’Urukiko Rukuru rw’Ubucuruzi kuko ngo mu gika cya 17 cy’urubanza RCOMA 00621/2023/HCC, Urukiko Rukuru rw’Ubucuruzi rwagize ruti:ʺ Urukiko rusanga n’ubwo hari aho iyi nyandiko ya Customs Arrears and offences igaragaza ko ishingiye ku ngingo ya 135 ya EACCMA, RRA yafashe igikorwa cya BOUTIQUE BWANACYAMBWE Ltd cyo kuba hari imisoro n’amahoro byagaragaye ko itishyuye nk’icyaha cyo kunyereza umusoro, ariko ivuga ko ibyemeye yakwishyura, bitaba ibyo ikazakurikiranwa hakurikijwe agace ka 220 ka EACCMA, Urukiko rukaba rusanga iyi note ari na yo igaragaza ko ibyakozwe ari icyaha cyo kunyereza umusoro, itatandukanywa n’inyandiko yose ya Customs Arrears and offences nk’uko RRA ishaka kubyumvikanisha kandi ahubwo ari yo iyisoza”. Basobanura ko muri iki gika cy’urubanza Urukiko Rukuru rw’Ubucuruzi ngo rwahinduye inyito y’icyaha, ruvuga ko icyaha BOUTIQUE BWANACYAMBWE Ltd yakoze ari ukunyereza umusoro, ko ikwiye guhanwa hashingiwe ku ngingo ya 220 ya EACCMA, ivuga ibirebana no kuregera Urukiko. Bityo ko kuba ku rwego rubanza Urukiko rwarashingiye icyemezo cyarwo ku ngingo ya 203 ya ECCCMA, naho mu bujurire Urukiko Rukuru rw’Ubucuruzi rugashingira ku ngingo ya 220, impamvu zashingiweho mu kwemeza ko BOUTIQUE BWANACYAMBWE Ltd ikurirwaho imisoro yaciwe na RRA atari zimwe. UKO URUKIKO RUBIBONA [20] Ingingo ya 52, igika cya 3, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ibikurikira : “Icyakora kandi ubujurire bwa kabiri ntibushobora kwakirwa ku manza z’ababuranye bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe.” [21] Ikibazo cyo kumenya niba impamvu zashingiweho umuburanyi atsindwa ku rwego rwa mbere n’urwa kabiri ari zimwe, gisuzumwa hasesengurwa imikirize y’urubanza ku rwego rwa mbere n’urwa kabiri, ingingo z‘ingenzi zasuzumwe, impamvu buri rukiko rwashingiyeho kugira ngo rugere ku cyemezo cy’ugutsindwa k’umuburanyi ujurira bwa kabiri, byaramuka bigaragaye ko ari zimwe, ubujurire ntibube buri mu bubasha bw’Urukiko rw’Ubujurire.

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[22] Nk’uko byafashweho umurongo mu manza zaciwe n’Urukiko rw’Ikirenga, mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe2. Ibi kandi binumvikanisha ko ibyaburanwe ku rwego rwa mbere ari nabyo ubusanzwe bigomba kuburanwa ku rwego rw’ubujurire hashingiwe ku ihame risanzwe mu micire y’imanza rivuga ko umucamanza wo ku rwego rwa mbere yita ku igenzura ry’ibimenyetso n’amategeko ugereranyije n’ikiburanwa, naho umucamanza wo ku rwego rw’ubujurire akibanda cyane cyane ku kugenzura niba amategeko ku rwego rwa mbere yarubahirijwe uko bikwiye hakurikijwe ibisobanuro n’ibimenyetso byari byatanzwe muri urwo rubanza, byaba ngombwa agakosora aho bikenewe3. [23] Na none mu rubanza RCOMAA 0048/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017, haburana RRA na SODAR Ltd4, urwo Rukiko rwasobanuye ko mu gusuzuma ko impamvu zashingiweho umuburanyi atsindwa mu nkiko zombi ari zimwe, hatarebwa niba ibimenyetso ababuranyi batanze ku rwego rwa mbere ari byo byatanzwe no ku rwego rw’ubujurire, cyangwa ko inkiko zombi zakoresheje amagambo amwe mu gusobanura ibyemezo byazo, ahubwo harebwa niba inkiko zombi zarasubije mu buryo bumwe ku ngingo zigize ikiburanwa. [24] Nk’uko bigaragara mu rubanza RCOM 00694/2023/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 16/11/2023, BOUTIQUE BWANACYAMBWE Ltd yareze RRA isaba Urukiko “Gutegeka ivanwaho ry’imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw byaciwe BOUTIQUE BWANACYAMBWE Ltd kuko itemera icyaha cyo gutubya ingano y’umusoro n’amahoro”. Uretse ibirebana n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, urwo Rukiko rwasuzumye ikibazo nyamukuru kimwe (1) gusa cyo kumenya niba “BOUTIQUE BWANACYAMBWE Ltd yaraciwe umusoro n’abakozi ba Gasutamo mu buryo budakurikije amategeko ku buryo wavanwaho”. [25] Mu rubanza RCOMA 00621/2023/HCC/KIG rwaciwe ku wa 28/06/2024, Urukiko Rukuru rw’Ubucuruzi narwo uretse ibirebana n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka rwasuzumye ikibazo nyamukuru kimwe (1) gusa cyo kumenya niba “Urukiko rw’Ubucuruzi rutaragombaga kuvanaho umusoro n’amahoro by’inyongera byaciwe BOUTIQUE BWANACYAMBWE Ltd”. Hashingiwe ku bimaze kugaragazwa, Urukiko rurasanga mu by’ukuri inkiko zombi zabanje zarasuzumye ibibazo bimwe n‘ubwo zitakoresheje amagambo amwe ku mpamvu yumvikana yo kuba ibibazo bisuzumwa ku rwego rw’urukiko rubanza bidashobora kwandikwa kimwe n’ibisuzumwa n’urukiko rwajuririwe.

2 Reba urubanza Nº RS/INJUST/RCOM 00002/2020/SC rwaciwe ku wa 29/9/2020 haburana Road Solutions Pavement Products na MAIL CO Ltd. 3 Reba igika cya 23 cy’urubanza No RS/INJUST/RCOM 00003/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020, haburana SANLAM Assurance Générales Plc na UNIVERSITY OF RWANDA (UR). 4 Reba igika cya 18 cy’urwo rubanza. Reba na none urubanza Urubanza No RS/INJUST/RCOM 00002/2020/SC hagati ya Road Solution Pavement Products na MAILCO Ltd, rwaciwe ku wa 25/09/2020, igika cya 24.

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[26] Ku kibazo kimaze kugaragazwa cyasuzumwe n’inkiko zombi, Urukiko rw’Ubucuruzi mu gika cya 10 n’icya 11 by’urubanza RCOM 00694/2023/TC rwasanze nta shingiro rwaha imyiregurire ya RRA, kuko ingingo ya 135 ya East African Community Customs Management Act itashingirwaho muri uru rubanza kuko inyandiko zakorewe BOUTIQUE BWANACYAMBWE Ltd mu rurimi rw’icyongereza zitwa “ Customs arrears and Offences” zivuga ko niba BOUTIQUE BWANACYAMBWE Ltd itemera icyaha, izashyikirizwa inzego zigamije gukurikirana ibyaha5, ibyo kandi bikaba bidateganyijwe muri iyo ngingo ya 135 ya East African Community Customs Management Act. Ibi nibyo byatumye mu gika cya 11 cy’urubanza Urukiko rukomeza isesengura rukavuga ko rusanga n’ubwo hari aho ingingo ya 135 EACCMA yagiye yandikwa ku nyandiko ica imisoro n’ibihano zitwa (Customs arrears and Offences), ibiyikubiyemo bitagiye byandikirwa BOUTIQUE BWANACYAMBWE Ltd ahubwo ko hagiye hanandikwamo ijambo “Offence” risobanuye icyaha kandi icyaha cyo gikurikiranwa hakurikijwe ingingo ya 203 ya East African Community Customs Management Act mu gihe havugwaga ko BOUTIQUE BWANACYAMBWE Ltd yakoresheje inyandiko zitari iz’ukuri zitubya umusoro. Rukaba muri icyo gika rwaranzuye ko kuba RRA yaraciye BOUTIQUE BWANACYAMBWE Ltd imisoro n’amahoro by’inyongera bingana na 110.320.010 Frw, hagatangwa impamvu ziteganywa n’ingingo z’amategeko zidahuye n’ibizivugwamo, n’ishyirwa mu bikorwa ryazo rikaba ritandukanye kuko iyo ari icyaha usora ashinjwa yishyura ari uko acyemera kandi na Komiseri wa za Gasutamo wajuririwe akaba ataragize icyo abihinduraho ngo agaragaze ukuri kw’ibyakozwe na RRA mu gihe BOUTIQUE BWANACYAMBWE Ltd yamutakambiye ivuga ko itemera icyaha ashingiye ku byari byanditse kuri “Customs arrears and Offences”, ibyo bituma iyo misoro n’amahoro by’inyongera bingana na 110.320.010 Frw yaciwe bivanwaho. [27] Kuri iki kibazo, Urukiko Rukuru rw’Ubucuruzi mu gika cya 14 cy’urubanza RCOMA 00621/2023/HCC rwateruye isobanurampamvu ruvuga ko impaka rugiye gukemura ari izerekeranye no kumenya niba inyandiko za customs arrears and offences RRA yahaye BOUTIQUE BWANACYAMBWE Ltd zigamije kuyishyuza umusoro w’inyongera gusa cyangwa se niba zinayishinja icyaha ndetse n’ingaruka zabyo. Mu gika cya 16 cy’urubanza Urukiko rukomeza rusesengura imwe mu nyandiko zitandukanye ziswe Customs Arrears and offences RRA yahaye BOUTIQUE BWANACYAMBWE Ltd rusanga yarayisabaga kwishyura umusoro n’amahoro ariko ahagana hasi hakaba na note iri mu rurimi rw’icyongereza iyimenyesha ugenekereje mu Kinyarwanda ko kuva usora abonye iyi nyandiko igaragaza icyaha yemejwe na Komiseri wa za Gasutamo, ingano y’umusoro n’amahoro byanyerejwe bigomba kwishyurwa mu gihe uwakoze icyo cyaha abyemeye hakurikijwe ibiteganywa mu ngingo ya 219 ya EACCMA , ko mu gihe atabyemeye azakurikiranwa hakurikijwe agace ka 220 ka EACCMA . Mu gika cya 17 n’icya 18 by’urubanza, Urukiko Rukuru rw’Ubucuruzi rwarakomeje rusanga ibyo RRA ivuga ko impamvu iyi nyandiko yiswe customs arrears ari uko iyo usora amaze kuyihabwa, amahoro ayigaragaraho ahita ahinduka ikirarane, ntacyo byahindura ku buryo yafashemo ibyavuye mu igenzura yakoze, kuko ivuga ko ari icyaha cyo kunyereza umusoro, bityo ko mu gihe Boutique Bwanacyambwe itabyemera, hagombaga gukurikizwa agace ka 220 ka EACCMA nk’uko RRA

5 Ibyo Urukiko rw’Ubucuruzi mu gika cya 10 cy’urubanza rwanabyanditse mu magambo y’icyongereza akurikira agaragara kuri izo nyandiko: “Note: from de date of receipt of this statement of offence, approved by Commissioner of Customs Services, the amount of duties and taxes evaded and penalties must be paid if the offender accepts to compound the offence in accordance with section 219 of EAC CMA. In case offender refuses the compoundment procedure and where conviction is provided for, he/she shall be prosecuted in accordance with section 2020 of EAC CMA”

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yabigaragaje, igakurikiranwaho icyo cyaha; ari nabyo byatumye mu gika cya 19 cy’urubanza Urukiko Rukuru rw’Ubucuruzi rwarasanze rugomba kwemeza imikirize y’urubanza rwari rwajuririwe, RRA yongera gutsindwa kandi hagumaho imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi mu ngingo zarwo zose. [28] Urukiko rw’Ubujurire rurasanga ku kibazo nyamukuru kigize urubanza inkiko zombi zarasobanuye kimwe impamvu z’ugutsindwa kwa RRA ko yatsinzwe n’uko yaciye umusoro BOUTIQUE BWANACYAMBWE Ltd itabanje gutegereza ko inkiko zibifitiye ububasha zibanza zikayihamya icyaha cyashingiweho icibwa uwo musoro nk’uko biteganywa muri notes zigaragara ku mpapuro za Gasutamo yaciriweho uwo musoro. Bityo impamvu zashingiweho n’inkiko zombi kuri iki kibazo ni zimwe. [29] Hashingiwe ku bimaze gusobanurwa haruguru, Urukiko rw’Ubujurire rurasanga Rwanda Revenue Authority (RRA) yaratsinzwe ku mpamvu zimwe mu nkiko zombi zabanje ; bityo ubujurire bwayo bwa kabiri bukaba budashobora kwakirwa kuko butari mu bubasha bw’Urukiko rw’Ubujurire.

Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [30] Me Twiringiyemungu Joseph uhagarariye BOUTIQUE BWANACYAMBWE Ltd avuga ko mu gihe Urukiko rwasanga uwo aburanira ari we utsinda urubanza ku birebana n’inzitizi yatanze y’iburabubasha bw’Urukiko, rwazamugenera amafaranga y’igihembo cya Avoka wamuburaniye akanakurikirana urubanza, angana na miliyoni imwe (1.000.000 Frw). [31] N’ubwo mu iburanisha uburanira Rwanda Revenue Authority (RRA) yemeye ko ibirebana n’iki kibazo Urukiko rwazabisuzuma rushingiye ku byo ababuranyi batanze mu myanzuro yabo yanditse, Urukiko ntaho rwabonye icyo RRA ivuga ku mafaranga asabwa na BOUTIQUE BWANACYAMBWE Ltd. UKO URUKIKO RUBIBONA [32] Ingingo ya 111 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 ibikurikira : ʺIkirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [33] Hashingiwe ku biteganywa n’ingingo y’Itegeko imaze kuvugwa hejuru, Urukiko rw’Ubujurire rurasanga amafaranga y’ibyagenze ku rubanza Kuri uru rwego asabwa na BOUTIQUE BWANACYAMBWE Ltd afite ishingiro, kuko byumvikana ko yashatse Avoka wo kuyiburanira mu Rukiko no gukurikirana urubanza ; bityo mu bushishozi bwarwo rukaba ruyigeneye amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, kuri uru rwego.

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III. ICYEMEZO CY’URUKIKO [34] Rwemeje ko inzitizi y’iburabubasha yatanzwe na BOUTIQUE BWANACYAMBWE Ltd, ifite ishingiro. [35] Rwemeje ko ubujurire bwa kabiri bwatanzwe na RWANDA REVENUE AUTHORITY (RRA) butakiriwe, kubera ko butari mu bubasha bw’Urukiko rw’Ubujurire. [36] Rutegetse RWANDA REVENUE AUTHORITY (RRA) kwishyura BOUTIQUE BWANACYAMBWE Ltd amafaranga ibihumbi magana atanu (500.000 Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza kuri uru rwego. [37] Ruvuze ko amagarama RWANDA REVENUE AUTHORITY (RRA) yatanze ijurira, ahwanye n’ibyakozwe muri uru rubanza.