RWANDA REVENUE AUTHORITY (RRA) v. NGOMANZIZA

# RWANDA REVENUE AUTHORITY (RRA) v. NGOMANZIZA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2015-06-26 - Case/document no.: RADA 0044/13/CS - Collection: Supreme Court

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RWANDA REVENUE AUTHORITY (RRA) v. NGOMANZIZA [Rwanda URUKIKO RW’IKIRENGA – RADA 0044/13/CS (Mutashya, P.J., Munyangeri na Gakwaya, J.) Kamena 26,2015] Amategeko agenga imiburanishirize y’imanza z’ubutegetsi – Inzitizi yu butacyira ikirego – inzitizi yo kutakira ikirego impamvu y’indemyagihugu ishobora kubyutswa aho urubanza rwaba rugeze hose kabone nubwo urubanza rwaba rugeze ku rwego rw’ubujurire. Incamake y’icyibazo: Nyuma yu kwirukanwa ku kazi yari ashinzwe ko gusuzuma ubujurire bw’abasoreshwa , aho RRA yamushinzaga kuba yayiteye igihombo kubera kutubahiriza inshingano ze.Ngomanziza yandikiye Umuyobozi Mukuru wa RRA ariko ntiyabona igisubizo,maze yiyambaza Komisiyo ishinzwe Abakozi ba Leta , iyo Komisiyo yandikira RRA ibamenyesha ko bari bakwiye ku muhagarika by’agateganyo igihe kingana n’amezi atatu hashingiwe ku buremere bw’ikosa yakoze, ariko kubera ko icyo gihe cyarenze, yavuze ko isanga akwiye guhita asubizwa mu kazi ariko Komiseri ayisubiza ko icyo icyifuzo cya Komisiyo kitakubahirizwa kuko kinyuranyije n’amategeko agenga RRA kandi ari nayo yakurikijwe kugira ngo asezererwe Ngomanziza yareze mu Rukiko Rukuru asaba ko icyemezo cya Komisiyo cyashirwa mu bikorwa ndetse agahabwa ibyo yemererwa n’amategeko. Urwo Rukiko rwategetse RRA kumusubiza kukazi cyangwa agahabwa umwanya ungana n’uwo yari asanzwe akoramo kandi ko RRA izishyura amafaranga 20.000 Frw ku munsi y’igihano kuri buri munsi uzajya ushira icyo cyemezo kidashyizwe mu bikorwa kandi cyarabaye itegeko ndetse rumugenera n’indishyi zitandukanye. RRA yajuriye mu Rukiko rw’Ikirenga ishingiye ku kuba umucamanza atarahaye agaciro ikosa rikomeye detse ko n’indishyi zatanzwe, hamwe n’igihano gihatira kubahiriza icyemezo cy’Urukiko (astreinte) bitari bikwiye. Mu mwanzuro wa RRA yabanze gutanga inzitizi ijyanye no kukutakira ikirego cya Ngomanziza mu Rukiko Rukuru kuko yagitanze akererewe NGOMANZIZA akavuga ko nta kosa rikomeye yakoze ,kandi ko n’inzitizi yatanzwe na RRA nta shingiro ifite kuko ikibazo ivuga kitigeze kigaragazwa ku rwego rwa mbere, bityo rero kukizana mu bujurire bikaba ari uguhindura ikiburanwa ku rwego rw’ubujurire RRA yo ikavuga ko ntaho bibujijwe kuba iyo inzitizi yatangwa ku rwego rw’ubujurire kuko impamvu yo kutakira ikirego ari impamvu y’indemyagihugu ishobora kuba yabyutswa aho urubanza rwaba rugeze hose.. Incamake y’icyemezo: Inzitizi yo kutakira ikirego impamvu y’indemyagihugu ishobora kubyutswa aho urubanza rwaba rugeze hose kabone nubwo urubanza rwaba rugeze ku rwego rw’ubujurire.

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Ikirego cya Ngomanziza ntabwo cyari cyigamije gusaba gukuraho icyemezo cy’umutegetsi a hubwo cyasabaga urukiko guhatira RRA gushyira mu bikorwa umwanzuro wa Komisiyo Ishinzwe Abakozi ba Leta bityo nta cyabuza Urukiko Rukuru kwakira icyirego cye niyo cyatangwa nyuma y’ amezi atandatu. Inzitizi nta shingiro ifite; Urubanza ruzakomeza mu mizi; Amagarama y’urubanza asubitswe. Amategeko yashingiweho: Itegeko n° 21/2012 ryo kuwa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi,ingingo ya 336 Itegeko n°18/2004 ryo ku wa 20/6/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, ingingo 94 Imanza zifashishijwe: Urubanza Bugirimfura C. Umujyi wa Kigali n’abandi. RADA 0033/11/CS rwaciwe n’Urukiko rw’Ikirenga haburana. Urubanza IMITERERE Y’URUBANZA [1] NGOMANZIZA Henri yakoreye RRA kuva muri 2002, hanyuma ku itariki ya 28/07/2010 mu gihe yari ashinzwe gusuzuma ubujurire bw’abasoreshwa (Senior objections and Appeals Officers) mu ishami rya Gasutamo, yandikiwe ibaruwa imusezerera ku kazi abwirwa ko ari ukubera kutubahiriza inshingano ze mu kazi yari ashinzwe bigatuma RRA itakaza amahôro n’ibihano bijyanye nayo byari kuri PV nº86/PCA/09 angana n’amafaranga 61.628.241 Frw. [2] NGOMANZIZA Henri yandikiye ibaruwa Umuyobozi Mukuru wa RRA amugaragariza ko yarenganye ariko ntiyabona igisubizo yiyambaza Komisiyo ishinzwe Abakozi ba Leta, iyo Komisiyo yandikira RRA ibaruwa igaragaza icyemezo yafashe ku bujurire bwa NGOMANZIZA Henri na BUGINGO ko isanga bari bakwiye gufatirwa igihano cyo guhagarikwa by’agateganyo igihe kingana n’amezi atatu hashingiwe ku buremere bw’ikosa bakoze, ariko kubera ko icyo gihe cyarenze, yavuze ko isanga akwiye guhita asubizwa mu kazi bitarenze ku wa 1/6/2011, Komiseri mu gusubiza iyo baruwa yavuze ko

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icyifuzo cya Komisiyo cyo kumusubiza mu kazi kitakubahirizwa kuko cyaba kinyuranyije n’amategeko agenga RRA kandi ari nayo yakurikijwe kugira ngo asezererwe. [3] NGOMANZIZA Henri yaregeye Urukiko Rukuru asaba ko rwategeka ko icyemezo kimusezerera kivanwaho agasubizwa mu kazi ndetse agahabwa ibyo yemererwa n’amategeko, urwo Rukiko ruca urubanza ku wa 12/07/2013, rwemeza ko icyemezo cyo gusezerera NGOMANZIZA Henri cyafashwe n’Umuyobozi Mukuru wa RRA ku wa 28/07/2010 kivanweho ndetse rutegeka ko asubizwa ku kazi yakoraga cyangwa agahabwa umwanya ungana n’uwo yari asanzwe akoramo, rutegeka ko RRA izishyura amafaranga 20.000 Frw ku munsi y’igihano kuri buri munsi uzajya ushira icyo cyemezo kidashyizwe mu bikorwa kandi cyarabaye itegeko ndetse RRA igaha NGOMANZIZA Henri indishyi zingana na 611.357 Frw agakubwa n’amezi amaze adakora abarwa kuva ku wa 01/06/2011 kugeza urubanza rusomwe. [4] Mu gufata icyemezo, Urukiko rwavuze ko icyemezo cyo gusezerera NGOMANZIZA Henri cyafashwe mu buryo bunyuranyije n’amategeko kuko yasezerewe ku kazi kandi nta kosa yakoze ryari gutuma asezererwa, rusanga agomba kugenerwa indishyi zikomoka kuri uko gusezererwa kunyuranyije n’amategeko. [5] RRA ntiyishimiye icyo cyemezo maze ijurira mu Rukiko rw’Ikirenga mu mwanzuro wayo ibanza gutanga inzitizi ijyanye no kuba ikirego cya NGOMANZIZA Henri kitaragombaga kwakirwa mu Rukiko Rukuru kuko yagitanze akererewe. Ni kuri iyo nzitizi urubanza rwaburanishijweho. [6] Iburanisha ryabaye ku wa 19/05/2015, NGOMANZIZA Henri aburanirwa na Me NSENGIYUMVA Abel naho RRA iburanirwa na Me MUGIRE Joseph. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO KUMENYA NIBA INZITIZI YATANZWE NA RRA IGOMBA KWAKIRWA MU RUKIKO RW’IKIRENGA [7] Uburanira RRA avuga ko ntaho bibujijwe kuba hari inzitizi yatangwa ku rwego rw’ubujurire kuko impamvu yo kutakira ikirego ari impamvu y’indemyagihugu ishobora kuba yabyutswa aho urubanza rwaba rugeze hose, bityo rero kuba NGOMANZIZA Henri yarareze impitagihe ntabwo ikirego cye cyari gikwiye kwakirwa kabone n’ubwo RRA itigeze ibigaragaza ariko umucamanza yari afite inshingano yo kuyibyutsa ubwe atitaye aho urubanza rwaba rugeze hose. [8] Uburanira NGOMANZIZA Henri avuga ko inzitizi yatanzwe na RRA nta shingiro ifite kuko ikibazo ivuga kitigeze kigaragazwa mu myanzuro yo kwiregura ku rwego rwa mbere, bityo rero kukizana mu bujurire bikaba ari uguhindura ikiburanwa ku rwego rw’ubujurire . UKO URUKIKO RUBIBONA

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[9] Ingingo ya 94 y’Itegeko n°18/2004 ryo ku wa 20/6/2004 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, yakoreshwaga ikirego gitangwa, iteganya ko «impamvu ituma ikirego kitakirwa ari ingingo yose isaba kutakira ikirego cy’umuburanyi, hatinjiwe mu iremezo ryacyo kubera ko adafite uburenganzira bwo kurega, nko kuba adafite ububasha n’inyungu zo kurega, ubusaze bw’ikirego, kurenza igihe cyo kurega, urubanza rwabaye itegeko cyangwa kudatanga amagarama», naho iya 95 y’iryo tegeko ikavuga ko «impamvu zituma ikirego kitakirwa zishobora gutangwa aho urubanza rwaba rugeze hose, uretse ububasha bw’umucamanza bwo guca indishyi ababa baratinze gutanga izo mpamvu hakiri kare bagamije gutinza urubanza1». [10] Urukiko rurasanga, hakurikijwe ibikubiye muri izi ngingo zimaze kuvugwa, ntacyari kubuza RRA gutanga muri uru Rukiko inzitizi yo kutakira ikirego, kuko ari impamvu y’indemyagihugu ishobora kubyutswa aho urubanza rwaba rugeze hose, bityo ikaba ikwiye kwakirwa. KU BIJYANYE NO KUMENYA NIBA IKIREGO CYA NGOMANZIZA Henri MU RUKIKO RUKURU KITARAGOMBAGA KWAKIRWA [11] Uburanira RRA avuga ko NGOMANZIZA Henri yareze agamije gusaba ko icyemezo kimusezera ku kazi kivanwaho agasubizwa ku kazi nk’uko Komisiyo ishinzwe abakozi ba Leta yabisabye mu ibaruwa yayo yo ku wa 18/05/2011. [12] Avuga ko ikirego cya NGOMANZIZA Henri kinyuranyije n’ibiteganywa n’ingingo ya 336 y’Itegeko nº 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, bityo kikaba kitaragombaga kwakirwa mu Rukiko Rukuru kuko yagitanze akererewe kuko yagombaga kuba yaragitanze bitarenze tariki ya 5/3/2011 haherewe ku ibaruwa yandikiye Komiseri Mukuru yo ku wa 05/08/2010 asaba kurenganurwa ntahabwe igisubizo, cyangwa se akaba yaragombaga kugitanga bitarenze ku wa 30/11/2011, haherewe ku rwandiko Komiseri Mukuru yandikiye Komisiyo rwo ku wa 30/05/2011. [13] Uburanira NGOMANZIZA Henri avuga ko NGOMANZIZA Henri atigeze atanga ikirego akererewe nk’uko bivugwa na RRA kuko kuvuga ko Komiseri atamuhaye igisubizo kandi ahubwo we mu ibaruwa yo ku wa 03/09/2010 yarabwiraga NGOMANZIZA Henri ko agisuzuma ubujurire bwe azamusubiza mu minsi ya vuba. [14] Avuga ko muri uru rubanza hatagombaga gukoreshwa ingingo ya 336 y’Itegeko n° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kuko NGOMANZIZA Henri atigeze ajuririra mu Rukiko icyemezo cya Komiseri Mukuru cyajuririwe mu kanama k’ubujurire, ahubwo akaba yarajuririye icyemezo cya Komisiyo y’ubujurire gihatira RRA gushyira mu bikorwa umwanzuro wa Komisiyo ishinzwe abakozi ba Leta wo ku wa 17/05/2011. 1 Reba urubanza RADA 0033/11/CS rwaciwe n’Urukiko rw’Ikirenga haburana Bugirimfura C. Umujyi wa Kigali n’abandi.

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UKO URUKIKO RUBIBONA [15] Ingingo ya 336 y’Itegeko n° 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko „Ikirego gisaba gukuraho icyemezo cy’umuyobozi cyakirwa iyo cyerekeye icyemezo cy`umuyobozi cyaba cyeruye cyangwa kiteruye. Mbere yo gutanga ikirego, unenga icyemezo cy`umuyobozi agomba kubanza gutakambira umuyobozi ufite ububasha bwisumbuye ku uwafashe icyemezo kinengwa. Umuyobozi utakambiwe, agomba gusubiza ubwo butakambe mu gihe cy’ukwezi kumwe (1) kubarwa uhereye umunsi yabuboneyeho. Iyo adashubije, ubutakambe bufatwa ko atabwemeye. Mu gihe uwatakambye atishimiye igisubizo yahawe, afite igihe cy’amezi atandatu (6) cyo kuregera urukiko gitangira kubarwa kuva ku munsi yaboneyeho igisubizo, yaba nta gisubizo yabonye icyo gihe kigatangira kubarwa nyuma y’ukwezi kumwe (1) kuvugwa mu gika cya 3 cy’iyi ngingo“. [16] Ku bijyanye no gusaba gukuraho icyemezo cy’umutegetsi (recours en annulation) bivugwa mu ngingo ya 336 imaze kuvugwa haruguru, Urukiko rurasanga ikirego uko cyatanzwe na NGOMANZIZA Henri mu Rukiko Rukuru, hagaragaramo ko icyo yasabaga urukiko ari guhatira RRA gushyira mu bikorwa umwanzuro wa Komisiyo Ishinzwe Abakozi ba Leta wo ku wa 17/05/2011, hatagaragaramo ko yifuzaga kuvanaho icyemezo cya Komiseri Mukuru nk’uko bivugwa mu ngingo ya 336 yamaze kuvugwa. [17] Urukiko rusanga icyaburanwaga mu Rukiko Rukuru kidashingiye ku gukuraho icyemezo cy’umutegetsi nk’uko uburanira RRA ashaka kubyumvikanisha, ashaka no kugaragaza ko NGOMANZIZA Henri atagombaga kuregera inkiko mu gihe ubujurire bwe yabukoze akererewe kuko yabukoze amezi atandatu avugwa mu ngingo ya 336 yavuzwe haruguru yararangiye, ahubwo ikigaragara muri iyo ngingo ni uko umukozi watakambye ariko ntiyishimire igisubizo yahawe, ariwe itegeko ryemerera igihe cy’amezi atandatu (6) cyo kuregera urukiko, ibi bikaba binyuranye n’ikirego NGOMANZIZA Henri yatanze mu Rukiko Rukuru kuko bigaragara ko we yari yishimiye icyemezo cyafashwe na Komisiyo Ishinzwe Abakozi ba Leta, arega mu Rukiko asaba ko RRA yahatirwa kugishyira mu bikorwa. [18] Ibi birumvikanisha ko NGOMANZIZA Henri , n’ubwo yari yabanje inzira yo kujuririra ubuyobozi bwa RRA agaragaza ko atishimiye icyemezo yafatiwe, nyuma akajuririra na Komisiyo y’abakozi ba Leta, ntacyamubuzaga kugana inkiko, atagamije gusaba gukuraho icyemezo yafatiwe na Komiseri Mukuru wa RRA, ariko agamije gusaba ko icyemezo cyafashwe na Komisiyo Ishinzwe Abakozi ba Leta gishyirwa mu bikorwa, bityo rero hakaba ntacyari kubuza Urukiko Rukuru kwakira ikirego cye. [19] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga inzitizi itangwa n’uhagarariye RRA yo kuba ikirego cya NGOMANZIZA Henri kitaragombaga kwakirwa nta shingiro ifite, hakaba rero hagomba gusuzumwa ubujurire bwa RRA ku bijyanye n’imizi y’urubanza. ICYEMEZO CY’URUKIKO

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[20] Rwemeje ko inzitizi yatanzwe na RRA nta shingiro ifite; [21] Ruvuze ko urubanza ruzakomeza mu mizi ku wa 22/09/2015 ; [22] Rutegetse ko amagarama y’urubanza aba asubitswe.