RWANDA REVENUE AUTHORITY (RRA) v. RWAMAGANA RICE Ltd

# RWANDA REVENUE AUTHORITY (RRA) v. RWAMAGANA RICE Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2022-02-11 - Case/document no.: RCOMAA 00033/2021/CA - Collection: Court of Appeal

## Text

## Page 1

RWANDA REVENUE AUTHORITY (RRA) v. RWAMAGANA RICE Ltd [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00033/2021/CA (Ngagi, P.J.,) 11 Gashyantare 2022] Amategeko agenga umusoro ku nyongeragaciro (TVA) – Umusoro ku nyongeragaciro (TVA) – Ibiribwa bitunganyijwe – Kugira ngo ibiribwa byitwe ko bitunganyijwe bigomba kuba byavuyemo ibiribwa by’ubundi bwoko kandi agaciro kabyo kakaba kiyongereye, izi mpamvu zombi zigomba kuba zuzuye (critères cumulatifs) kugira ngo hemezwe ko ikiribwa runaka gitunganyijwe. Amategeko agenga umusoro ku nyongeragaciro (TVA) – Umusoro ku nyongeragaciro (TVA) ku biribwa – Inzira zose umuceri unyuramo kugira ngo ube umweru ubashe kuribwa zirimo kuwutonora, igakuraho igishishwa cy’inyuma ugasigara ari umweru kugira ngo ubashe kuribwa cyangwa kugurishwa ku isoko kuko udashobora kuribwa udatonowe, ibyo ubwabyo ntibituma umuceri uba ikiribwa cy’ubundi bwoko kuko ukomeza kugira kamere y’umuceri usanzwe mu gihe usarurwa ukiriho igishishwa cy’inyuma, aho kuba ikiribwa cy’ubundi bwoko cyavanwe mu muceri. Amategeko agenga umusoro ku nyongeragaciro (TVA) – Umusoro ku nyongeragaciro (TVA) ku biribwa – Umuceri ugurishwa ntifatwa nk’ikiribwa gitunganyijwe kuko umucuruzi wayo awufata uko wasaruwe, akawusukura kugeza intete zibaye ikigina nyuma zigaharurwaho ako gashishwa k’ikigina ugasigara ari urwererane, ibyo ubwabyo bikaba bitawuhindura ikiribwa cy’ubundi bwoko cyangwa ikiribwa gishya gitandukanye n’umuceri uko wasaruwe umeze.

Incamake y’ikibazo: Sosiyete RWAMAGANA RICE Ltd ubucuruzi bw’umuceri ivuga ko yakorewe igenzura na RRA ku musoro wa TVA ujyanye n’amezi yo kuva mu kwa mbere kugeza mu kwa kane 2018, maze icibwa umusoro ungana na 106.526.031Frw habariwemo ibihano n’inyungu z’ubukererwe mu buryo butemewe n’amategeko, Nyuma yaho, Sosiyete RWAMAGANA RICE Ltd yajuriye kwa Komiseri Mukuru ivuga ko Itegeko rishyiraho umusoro ku nyongeragaciro (TVA) risonera umusoro ku bikomoka ku buhinzi n’ubworozi byose uretse ibitunganyijwe, ariko ubujurire ntibyahawe ishingiro bituma irega RRA mu Rukiko rw’Ubucuruzi isaba kuwukurirwaho. Urukiko rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ikirego nta shingiro gifite, bityo ko RWAMAGANA RICE Ltd igomba kwishyura RRA umusoro wose wa TVA n’ibihano waciwe. RWAMAGANA RICE Ltd ntiyishimiye iyo mikirize y’urubanza, iyijuririra mu Rukiko Rukuru rw’Ubucuruzi ivuga ko umusoro wa TVA ungana na 106.526.031Frw RWAMAGANA RICE Ltd yaciwe, waciwe mu buryo budakurikije amategeko. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza maze rwemeza ko ubujurire bufite ishingiro kuko umusoro wa TVA waciwe mu buryo budakurikije amategeko, bityo ukaba ugomba gukurwaho.

## Page 2

RRA ntiyishimiye imikirize y’urubanza maze ijuririra mu Rukiko rw’Ubujurire, ivuga ko mu rubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rutarasesenguye uko bikwiye amategeko arebana no guca TVA ikiribwa cy’umuceri, isaba Urukiko rw’Ubujurire gukosora amakosa yakozwe mu rubanza rujuririrwa no kwemeza ko umuceri ari ikiribwa gikomoka ku buhinzi gitunganyijwe ku buryo gikwiye gusoreshwa TVA. RWAMAGANA RICE Ltd yiregura ivuga ko ibivugwa na RRA ko mu rubanza rujuririrwa Urukiko Rukuru rw’Ubucuruzi rutakoze isesengura ry’amategeko ajyanye n’icyaburanwaga nta shingiro bifite kuko rwagaragaje ko nubwo umuceri watakaza ishusho yawo yo mu isarura mu gihe cyo kuwutonora kuko bakuraho igishishwa cy’inyuma, hagasigara umuceri uribwa, ari nawo ugurishwa ku isoko, ibyo ubwabyo atari byo byatuma ufatwa nk’ikiribwa cy’ubwoko bushya nk’uko RRA ishaka kubigaragaza, kuko gutonora umuceri biba bigamije gusa ko umuceri ugezwa ku isoko ushobora kuribwa, ukaba uba ukiri umuceri usanzwe, aho kuba ikiribwa cy’ubwoko bushya cyaba cyavanywe muri uwo muceri. RWAMAGANA RICE Ltd ikomeza ivuga kandi ko umurongo watanzwe n’Urukiko rw’Ikirenga wakemuye impaka zo kumenya niba gutunganya umuceri guhera mu isarura kugeza igihe cyo kuribwa ubwabyo bituma uvamwo ikiribwa cy’ubundi bwoko, igaragaza ko uburyo umuceri watunganywagamo igihe rwacibwaga ari bwo bugikoreshwa, RRA ikaba itagaragaza ko bwigeze buhinduka, ngo ibe yabishingiraho isaba ko umusoreshwa icibwa TVA. RWAMAGANA RICE Ltd irangiza ivuga ibyo RRA ivuga ko Urukiko Rukuru rw’Ubucuruzi rwasesenguye nabi amategeko nta shingiro bifite kuko hashingiwe ku byemezo by’inkiko bitandukanye hemejwe ko umuceri atari ikiribwa gitunganyije kuko kidahinduka ikiribwa cy’ubundi bwoko kuko kugeza ubu umusoresha idashobora kugaragaza niba inzira umuceri ucamo, ukavanywaho igishishwa kugira ngo ube waribwa cyangwa wagurishwa biwuhindura ikiribwa cy’ubundi bwoko. Incamake y’icyemezo: 1. Kugira ngo ibiribwa byitwe ko bitunganyijwe bigomba kuba byavuyemo ibiribwa by’ubundi bwoko kandi agaciro kabyo kakaba kiyongereye, izi mpamvu zombi zigomba kuba zuzuye (critères cumulatifs) kugira ngo hemezwe ko ikiribwa runaka gitunganyijwe. 2.Inzira zose umuceri unyuramo kugira ngo ube umweru ubashe kuribwa zirimo kuwutonora, igakuraho igishishwa cy’inyuma ugasigara ari umweru kugira ngo ubashe kuribwa cyangwa kugurishwa ku isoko kuko udashobora kuribwa udatonowe, ibyo ubwabyo ntibituma umuceri uba ikiribwa cy’ubundi bwoko kuko ukomeza kugira kamere y’umuceri usanzwe mu gihe usarurwa ukiriho igishishwa cy’inyuma, aho kuba ikiribwa cy’ubundi bwoko cyavanwe mu muceri. 3.Umuceri ugurishwa ntifatwa nk’ikiribwa gitunganyijwe kuko umucuruzi wayo awufata uko wasaruwe, akawusukura kugeza intete zibaye ikigina nyuma zigaharurwaho ako gashishwa k’ikigina ugasigara ari urwererane, ibyo ubwabyo bikaba bitawuhindura ikiribwa cy’ubundi bwoko cyangwa ikiribwa gishya gitandukanye n’umuceri uko wasaruwe umeze. Ubujurire nta shingiro bufite.

## Page 3

Amategeko yashingiweho: Itegeko N 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro (TVA), ingingo ya 6, agace ka 13; Iteka rya Minisitiri Nº 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n'ibiyongera, kubijyanye n’ubwoko n’agaciro bishya by’ibiribwa bitunganyijwe, ingingo ya 1, igika cya mbere. Imanza zifashishijwe: Urubanza RCOMAA 00055/2020/CA rwa RRA na SODAR Ltd rwaciwe n’Urukiko rw’ubujurire ku wa 19/02/2021. Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi, RWAMAGANA RICE Ltd irega RRA, isaba gukurirwaho umusoro wa TVA ungana na 106.526.031Frw na VAT refund ingana na 7.844.547Frw; ikaba yaragaragazaga ko yakorewe igenzura na RRA ku musoro wa TVA ujyanye n’amezi yo kuva mu kwa mbere kugeza mu kwa kane 2018, maze icibwa umusoro ungana na 106.526.031Frw habariwemo ibihano n’inyungu z’ubukererwe, ko yajuririye Komiseri Mukuru ivuga ko Iteka rya Minisitiri ritagomba kuvuguruza Itegeko rishyiraho umusoro ku nyongeragaciro, kuko risonera uwo musoro ibikomoka ku buhinzi n’ubworozi byose uretse ibitunganyijwe. RWAMAGANA RICE Ltd yakomeje ivuga ko yajuririye Komiseri Mukuru wa RRA ariko yemeza ko igomba gucibwa umusoro ungana na 106.526.031Frw, akaba ariyo mpamvu yatanze ikirego mu Rukiko rw’Ubucuruzi igaragaza ko guca uwo musoro bidakurikije amategeko. [2] Ku wa 29/04/2019, Urukiko rw’Ubucuruzi rwaciye urubanza RCOM 00397/2019/TC, rwemeza ko ikirego cya RWAMAGANA RICE Ltd nta shingiro gifite, rwemeza kandi rutegeka ko umusoro wa TVA n'ibihano uhwanye na 106.526.031 Frw waciwe RWAMAGANA RICE Ltd, igomba kuwutanga wose, rwemeza na none ko umusoro wa TVA uhwanye na 7.844.547 Frw, RWAMAGANA RICE Ltd isaba gusubizwa, itagomba kuwusubizwa kuko yawumenyekanishije ikererewe, igihe giteganywa n’itegeko cyararangiye, ikaba yasubizwa gusa 1.891.167 Frw yemerewe na RRA. Rutegeka RWAMAGANA RICE Ltd guha RRA 700.000 Frw akubiyemo amafaranga y’ikurikiranarubanza n' ay’ingwate y'amagarama. [3] RWAMAGANA RICE Ltd ntiyishimiye iyo mikirize y’urubanza, iyijuririra mu Rukiko Rukuru rw’Ubucuruzi ivuga ko umusoro wa TVA ungana na 106.526.031 Frw RWAMAGANA RICE Ltd yaciwe, waciwe mu buryo budakurikije amategeko. [4] Ku wa 16/04/2021, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza RCOMA 00459/2019/HCC, rwemeza ko ubujurire bwatanzwe na RWAMAGANA RICE Ltd bufite ishingiro, ko umusoro wa TVA ungana na 106.526.031 Frw, RRA yaciye RWAMAGANA RICE Ltd waciwe mu buryo budakurikije amategeko, ukaba ugomba gukurwaho, rutegeka RRA kwishyura RWAMAGANA RICE Ltd indishyi z'igihembo cya Avoka zingana na 500.000 Frw. Rwemeza ko imikirize y'urubanza RCOM 00397/2019/TC rwaciwe ku wa 29/04/2019 n'Urukiko rw'Ubucuruzi ihindutse.

## Page 4

[5] RRA ntiyishimiye imikirize y’urubanza ijuririra uru Rukiko, ubujurire bwayo bwandikwa kuri RCOMAA 00033/2021/CA. [6] Iburanisha mu ruhame ryabaye ku wa 02/02/2022, RRA ihagarariwe na Me Gatera Jean Clément, naho RWAMAGANA RICE Ltd ihagarariwe na Me Biseruka Frank. Me Gatera Jean Clément yabwiye Urukiko ko impamvu z’ubujurire eshatu zibanza zasuzumirwa mu ngingo imwe ijyanye no kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarasesenguye mu buryo bwuzuye amategeko arebana na TVA itangwa ku muceri kuko izo mpamvu zose zisa. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba Urukiko Rukuru rw’Ubucuruzi rutarasesenguye uko bikwiye amategeko arebana no guca TVA ikiribwa cy’umuceri. [7] Me Gatera Jean Clément, uhagarariye RRA, avuga ko mu rubanza rujuririrwa hatasesenguwe amategeko ajyanye n’icyaburanwaga. Asobanura ko mu bika bya 16, 17 na 18 by’urubanza RCOMA 00459/2019/HCC rujuririrwa, Urukiko Rukuru rw’Ubucuruzi, rwemeje ko umuceri ucuruzwa na RWAMAGANA RICE Ltd uba wahindutse ikiribwa cy’ubwoko bushya hakurikijwe ibisobanuro bitangwa n’amategeko ku kiribwa cy’ubundi bwoko, kuko uwo muceri ugurishwa wamaze gutakaza ishusho yawo yo mu isarura. Ko nyuma yo kubona ibyo rwagombaga kwemeza ko umuceri ucibwaho TVA nk’uko biteganywa n’ingingo za 6 (13) na 2 (3) z’itegeko Nº 37/2012 rishyiraho umusoro ku nyongeragaciro wa TVA ndetse n’ingingo ya 1 y‘Iteka rya Minisitiri Nº 010/16/10/TC ryo ku wa 01/11/2016 rishyira mu bikorwa Itegeko Nº 37/2012 rimaze kuvugwa, ko aho kubigenza gutyo, Urukiko Rukuru rw’Ubucuruzi rwivuguruje rugahindura umurongo wateganijwe n’ingingo z’amategeko zimaze kuvugwa haruguru, maze rukazisimbuza imyumvire yarwo bwite, ruvuga ko n’ubwo rusanga amategeko ahari agaragaza ko umuceri ugurishwa na RWAMAGANA RICE Ltd uba watunganyijwe kubw’itegeko, ko kuba ugurishwa ucyitwa umuceri bidatuma uba wabaye ikiribwa cy’ubundi bwoko, rwirengagije ibyo rwari rwabonye ko amategeko ashyira umuceri mu cyiciro cy’ibikomoka ku buhinzi bitunganyijwe ku buryo ugomba gucibwaho TVA. [8] Avuga kandi ko mu bika bya 17, 20 na 22 by’urubanza RCOMA 00459/2019/HCC rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwavuze ko itegeko ritahindutse kandi ryarahindutse, ko ingingo 86 (13), y’Itegeko Nº 06/2001 ryagengaga TVA yateganyaga ko ibikomoka ku buhinzi n’ubworozi uretse ibitunganyijwe bisonewe TVA, naho ingingo ya 85 (19) y’iryo Tegeko yateganyaga gusa ko ibiribwa bitunganyijwe bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by'ubundi bwoko n'agaciro bishya, nk'uko byasobanurwaga n'Iteka rya Minisitiri, ariko ko Iteka rya Minisitiri ryariho icyo gihe ritigeze rivuga uko ibyo biribwa by'ubundi bwoko n'agaciro bishya bigomba kuba bimeze kugira ngo byitwe ko byatunganyijwe, ko ahubwo mu ngingo ya 75 y’iryo Teka rya Minisitiri 001 ryavuzwe haruguru, yateganyaga gusa ko ibikomoka ku buhinzi bisonewe TVA ari ibitangwa mu mwimerere wabyo bidatunganyijwe kugira ngo bigurishwe, mu gihe umusoro uburanwa wo waciwe mu gihe hakoreshwaga Itegeko N 37/2012 ryavuzwe haruguru, aho mu ngingo yaryo ya 6 (13) iteganya ko ibikomoka ku buhinzi n’ubworozi byose, uretse ibitunganyijwe bisonewe umusoro ku nyongeragaciro, ko kandi ingingo ya 2 (3) y’iryo tegeko Nº 37/2012 iteganya ko ibiribwa bitunganyijwe bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by'ubundi bwoko n'agaciro bishya, nk'uko byasobanurwa n'Iteka rya Minisitiri.

## Page 5

[9] Akomeza avuga ko ingingo ya 1 y’Iteka rya Minisitiri nº 010/16/10/TC ryavuzwe haruguru yo iteganya ko ikiribwa cyose, cyaba igikomoka ku buhinzi cyangwa ku bworozi, gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura mu gihe bagitunganyaga. Ko aha ikiribwa cyatunganyijwe gifatwa nk’icyagize agaciro gashya, iyo agaciro kacyo ku isoko kazamutse biturutse ku gikorwa cyo kugitunganya, ko ingingo ya 2 (3) y’Itegeko nº 37/2012 ryavuzwe haruguru, itanga igisobanuro cy’ikiribwa gitunganyijwe kidasonewe, ariko iyo ngingo ikongeraho ko Iteka rya Minisitiri rizasobanura uko ibyo biribwa byagize ubwoko bushya n’agaciro gashya bigomba kuba bimeze, nk’uko biri muri iryo Teka rya Minisitiri. [10] Avuga na none ko Urukiko Rukuru rw’Ubucuruzi rutagombaga gushingira ku rubanza RCOMA 0023/13/CS, kandi RRA yari yarugaragarije ko urwo rubanza rudakwiye gukoreshwa kuko rwarebanaga n’umusoro waciwe hashingiwe ku Itegeko ryavuyeho nº 06/2001 n’Iteka rya Minisitiri nº 001 ryo ku wa 13/01/2003 ryashyiraga mu bikorwa iryo Tegeko nº 06/2001, mu gihe umusoro uburanwa muri uru rubanza waciwe hashingiwe ku Itegeko rishya Nº 37/2012 ryo ku wa 09/11/2012 rishyiraho TVA n’Iteka rya Minisitiri Nº 010/16/10/TC ririshyira mu bikorwa. Ko ibisobanuro byatangwaga n’Itegeko nº 06/2001 ryagengaga TVA n’Iteka rya Minisitiri ryarishyiraga mu bikorwa ku bijyanye n’ikiribwa gitunganyijwe bitari bisobanutse, ari na byo byatumye Urukiko rw’Ikirenga mu guca urubanza RCOMA 0023/13/CS rwikorera interpretation y’ingingo za 86 (13) y’Itegeko nº06/2001, n’ingingo ya 75 y’Iteka rya Minisitiri nº 001 ryavuzwe haruguru, ariko ko kuri ubu nta rujijo rugihari nk’uko Urukiko rwabibonye icyo gihe. Ko rero urwo rubanza rutakiri jurisprudence kuko Itegeko rwari rushingiyeho ryavuyeho rigasimbuzwa irindi, ko ahubwo hakwiye kurebwa niba ibikorwa na RWAMAGANA RICE Ltd bihuye n’ibikubiye mu mategeko ariho, inkiko zikabisuzuma maze zigatanga ubutabera. [11] Asoza asaba Urukiko rw’Ubujurire gukosora amakosa yakozwe mu rubanza rujuririrwa rushingiye ku ngingo ya 6 (13) na 2 (3) z’itegeko 37/2012 rishyiraho TVA, hamwe n’ingingo ya 1 y‘Iteka rya Minisitiri nº 010/16/10/TC ryo ku wa 01/11/2016 rishyira mu bikorwa Itegeko Nº 37/2012 ryavuzwe haruguru, no kwemeza ko umuceri ari ikiribwa gikomoka ku buhinzi gitunganyijwe ku buryo gikwiye gusoreshwa TVA. [12] Me Biseruka Frank, uhagarariye RWAMAGANA RICE Ltd, yiregura avuga ko ibivugwa na RRA ko mu rubanza rujuririrwa Urukiko Rukuru rw’Ubucuruzi rutakoze isesengura ry’amategeko ajyanye n’icyaburanwaga nta shingiro bifite, kuko mu bika bya 14-17 by’urubanza rujuririrwa, Urukiko rwasesenguye ingingo ya 6, agace ka 13, y’Itegeko N 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro (TVA) nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu, ku bijyanye n’ibintu na serivisi bisonewe, iteganya ko ibikomoka ku buhinzi n’ubworozi byose bisonewe, uretse ibitunganyijwe. Ko kandi muri ibyo bika rwasesenguye ingingo ya 2, agace ka 3, k’iryo Tegeko, iteganya ko uretse ibiteganywa ukundi n’iryo Tegeko, ibiribwa bitunganyijwe bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by’ubundi bwoko n’agaciro bishya, nk’uko byagenwa n’Iteka rya Minisitiri. [13] Avuga ko Urukiko rwanasesenguye ingingo ya 1, igika cya 1, y’Iteka rya Minisitiri nº 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera, iteganya ko ikiribwa cyose cyaba igikomoka ku buhinzi cyangwa ku bworozi, gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura mu gihe bagitunganyaga, naho mu gika cyayo cya 2 igateganya ko ikiribwa kivugwa mu gika cya mbere cy’iyi ngingo gifatwa nk’icyagize agaciro gashya iyo agaciro kacyo ku isoko

## Page 6

kazamutse biturutse ku gikorwa cyo kugitunganya. Avuga ko mu rubanza RCOMAA 00034/2020/CA rwaburanywe hagati ya RRA na SODAR Ltd, rwaciwe ku wa 19/02/2021, Urukiko rw’Ubujurire mu gika cya 22 cy’urwo rubanza rwasobanuye neza ko icyo ingingo y’Iteka iba igamije ari ugushyira mu bikorwa itegeko no kurushaho kuryumvikanisha, ko atari uguntanga ibisobanuro bihindura ibiteganyijwe mu itegeko. [14] Avuga ko mu gika cya 16, Urukiko rwagaragaje ko nubwo umuceri watakaza ishusho yawo yo mu isarura mu gihe cyo kuwutonora kuko bakuraho igishishwa cy’inyuma, hagasigara umuceri uribwa, ari nawo ugurishwa ku isoko, ibyo ubwabyo atari byo byatuma ufatwa nk’ikiribwa cy’ubwoko bushya nk’uko RRA ishaka kubigaragaza, kuko gutonora umuceri biba bigamije gusa ko umuceri ugezwa ku isoko ushobora kuribwa, ukaba uba ukiri umuceri usanzwe, aho kuba ikiribwa cy’ubwoko bushya cyaba cyavanywe muri uwo muceri. [15] Avuga ko RWAMAGANA RICE Ltd yasobanuye ko urubanza RCOMA 0023/13/CS, RRA yaburanye na SODAR Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 16/01/2015, rwatanze umurongo ko ibikorwa SODAR Ltd ikorera umuceri bitagamije guhindura umwimerere wawo cyangwa ngo biwugire ikiribwa cy’ubundi bwoko bushya, kandi ko gutonora umuceri ukoresheje imashini bidatandukanye n’ibyo umuhinzi awukorera akoresheje uburyo bwa gakondo kugira ngo ushobore kuribwa cyangwa kugurisgwa, ariko ko RRA itashoboye kugaragaza ko uwo murongo unyuranyije n’Itegeko N° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kandi ryujujwe kugeza ubu. [16] Avuga kandi ko umurongo watanzwe n’Urukiko rw’Ikirenga mu rubanza RCOMA 0023/13/CS wakemuye impaka zo kumenya niba gutunganya umuceri guhera mu isarura kugeza igihe cyo kuribwa ubwabyo bituma uvamwo ikiribwa cy’ubundi bwoko, kandi ko izo mpaka ari na zo RRA ikomeje gutsimbararaho muri uru rubanza. Ko kandi uburyo umuceri watunganywagamo igihe rwacibwaga ari bwo bugikoreshwa, RRA ikaba itagaragaza ko bwigeze buhinduka, ngo ibe yabishingiraho isaba ko RWAMAGANA RICE Ltd icibwa TVA. Ko uretse n’uwo murongo watanzwe n’Urukiko rw’Ikirenga n’Itegeko n° 37/2012 ryo ku wa 09/11/2012 ryibukijwe haruguru nta gishya ryazanye gitandukanye n’icyemezo rwafashe. Avuga ko kuba RRA ivuga ko urwo rubanza rutashingirwaho nta shingiro bifite, kuko icyasuzumwaga icyo gihe ari nacyo gisuzumwa muri uru urubanza, ndetse n’ibisobanuro rwatanze bw’ikiribwa gitunganije bihura neza n’ibitangwa n’Itegeko rishyiraho umusoro ku nyongeragaciro. Ko ibyo byanashimangiwe n’Urukiko rw’Ubujurire, mu gika cya 19, cy’urubanza RCOMAA 00034/2020/CA rwaciwe ku wa 19/02/2021 haburana RRA na SODAR Ltd. [17] Akomeza avuga ko ibivugwa na RRA ko Urukiko rwasimbuje imyumvire yarwo umurongo ingingo z’amategeko zatanze nta shingiro bifite, kuko mu gika cya 16 cy’urubanza RCOMA 00459/2019/HCC rujuririrwa Urukiko rwasesenguye ibisobanuro biteganywa n’ingingo ya 6, agace ka 13, y’Itegeko Nº 37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru. Ko mu gika cya 17, n’icya 18, Urukiko rwasobanuye neza ko imirimo ikorwa mu gukuraho igishishwa cy’inyuma ku muceri kugira ngo ugurishwe ushobora kuribwa, nk’uko bikorwa na RWAMAGANA RICE Ltd ubwayo idatuma umuceri uba ikiribwa cy’ubwoko bushya, kuko kuba umuceri unyuzwa mu mashini kugira ngo ukurweho igishishwa cy’inyuma, ubwabyo byonyine bitawuhindura ikiribwa cy’ubwoko bushya. Ko rero kuba RRA ivuga ko Urukiko rwahinduye umurongo ingingo z’amategeko zateganyije nta shingiro bifite, kuko itagaragaza mu buryo busobanutse uko umuceri umaze gutunganywa wahinduka ikiribwa cy’ubundi bwoko.

## Page 7

[18] Avuga na none ko Urukiko rwasesenguye ingingo z’amategeko zavuzwe haruguru n’ibyemezo by’inkiko bitandukanye maze rwemeza ko umuceri atari ikiribwa gitunganyije kuko kidahinduka ikiribwa cy’ubundi bwoko; bityo ko ibisobanuro RRA itanga kuri iyi ngingo y’ubujurire nta shingiro bifite, kuko kugeza ubu idashobora kugaragaza niba inzira umuceri ucamo, ukavanywaho igishishwa kugira ngo ube waribwa cyangwa wagurishwa biwuhindura ikiribwa cy’ubundi bwoko, n’ubundi buryo Urukiko rwari kubisesenguramo. UKO URUKIKO RUBIBONA [19] Ingingo ya 6, agace ka 13, y’Itegeko N 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro (TVA) nk’uko ryahinduwe kandi rikuzuzwa kugeza ubu, ku bijyanye n’ibintu na serivisi bisonewe, iteganya ibikurikira: “ibikomoka ku buhinzi n’ubworozi byose, uretse ibitunganyijwe bisonewe umusoro ku nyongeragaciro. Cyakora, amata yatunganyijwe mu nganda zo mu gihugu asonewe uwo musoro”. Ingingo ya 2, agace ka 3, k’iryo Tegeko, ku bijyanye n’ibisobanuro by’amagambo, ivuga ko “uretse ibiteganywa ukundi n'iri tegeko, ibiribwa bitunganyijwe bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by'ubundi bwoko n'agaciro bishya, nk'uko byagenwa n'Iteka rya Minisitiri”. [20] Ingingo ya 1, igika cya mbere, y’Iteka rya Minisitiri nº 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n'ibiyongera, kubijyanye n’ubwoko n’agaciro bishya by’ibiribwa bitunganyijwe, iteganya ibikurikira: “Muri iri teka, ikiribwa cyose, cyaba igikomoka ku buhinzi cyangwa ku bworozi, gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura mu gihe bagitunganyaga”. Mu gika cya 2, ikavuga ko “Ikiribwa kivugwa mu gika cya mbere cy’iyi ngingo gifatwa nk’icyagize agaciro gashya iyo agaciro kacyo ku isoko kazamutse biturutse ku gikorwa cyo kugitunganya”. [21] Urukiko rurasanga kugira ngo hamenyekane ko Urukiko Rukuru rw’Ubucuruzi rutarasesenguye neza ingingo ya 2, agace ka 3, y’Itegeko N 37/2012 rishyiraho umusoro ku nyongeragaciro n’ingingo ya 1 y’Iteka rya Minisitiri N 010/16/10/TC ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera, bisaba ko hasesengurwa ibiteganyijwe muri izo ngingo zombi maze Urukiko rukabihuza n’imiburanire y’ababuranyi. [22] Hasesenguwe ibikubiye mu ngingo 2, agace ka 3, y’Itegeko N◦37/2012 ryo ku wa 09/11/2012 ryibukijwe haruguru, Urukiko rurasanga kugira ngo ibiribwa byitwe ko bitunganyijwe bigomba kuba byavuyemo ibiribwa by’ubundi bwoko kandi agaciro kabyo kakaba kiyongereye. Bivuze ko izo mpamvu zombi zigomba kuba zuzuye (critères cumulatifs) kugira ngo hemezwe ko ikiribwa runaka gitunganyijwe. Mu gusesengura ingingo ya 1 y’Iteka rya Ministiri nº 010/16/10/TC ryibukijwe haruguru, Urukiko rurasanga iyi ngingo isobanura ko ikiribwa gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura igihe bagitunganya, kikanafatwa nk’icyagize agaciro gashya iyo agaciro kacyo ku isoko kazamutse biturutse ku gikorwa cyo kugitunganya. [23] Urukiko rurasanga ibisobanuro bitangwa n’ingingo 1, igika cya mbere y’Iteka rya Minisitiri nº 010/16/10/TC ryibukijwe haruguru kubyerekeye ibiribwa bitungayijwe, aho rivuga ko ikiribwa cyose, cyaba igikomoka ku buhinzi cyangwa ku bworozi, gifatwa nk’ikiribwa cy’ubwoko bushya iyo cyatakaje ishusho yacyo yo mu isarura mu gihe bagitunganyaga bitandukanye cyane n’ibisobanuro bitangwa n’ingingo ya 2, agace ka 3, y’Itegeko N◦37/2012 ryo

## Page 8

ku wa 09/11/2012 ryibukijwe haruguru kuko ryo riteganya ko ibiribwa bitunganyijwe bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by'ubundi bwoko n'agaciro bishya kuko gutakaza ishusho ikiribwa cyari gifite mu isarura mu gihe bagitunganya bitandukanye no kuba ikiribwa cy’ubundi bwoko kandi iri Teka ryashyizweho mu rwego rwo gushyira mu bikorwa iri Tegeko no kumvikanisha kurushyaho ibiteganyijwe mu Itegeko byaba bitumvikana neza, ariko ntabwo ryashyiriweho gutanga ibisobanuro bihindura ibyatanzwe n’Itegeko N◦37/2012 ryo ku wa 09/11/2012 rishyiraho Umusoro ku Nyongeragaciro. [24] Urukiko rurasanga iby’uko Itegeka rya Minisitiri nº 010/16/10/TC ryavuzwe haruguru ritanga ibisobanuro ku kiribwa gitunganyijwe bitandukanye n’ibitangwa n’Itegeko N◦37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru ari nako uru Rukiko rwabibonye mu rubanza RCOMAA 00055/2020/CA rwa RRA na SODAR Ltd, aho rwemeje ko ibiteganyijwe n’ingingo ya 1 y’Iteka rya Minisitiri N 010/16/10/TC ryo ku wa 01/11/2016 ryerekeye ibiribwa bitunganyijwe n’ibiranga ibyemezo bigabanya imyenda n’ibiyongera bidahura n’ibyo ingingo ya 2, agace ka 3, y’Itegeko n° 37/2012 ryo ku wa 09/11/2012 rishyiraho umusoro ku nyongeragaciro nk’uko ryahinduwe kandi ryujujwe kugeza ubu iteganya, kuko itanga ibisobanuro bishya bitavuzwe mu Itegeko, kuko ibivugwa muri iryo Teka : “gutakaza ishusho yacyo yo mu isarura mu gihe bagitunganyaga” bitandukanye no kuba ikiribwa cy’ubundi bwoko1. [25] Urukiko rurasanga, nk’uko byemejwe no mu zindi manza zimeze nk’uru, kuba RWAMAGANA RICE Ltd itonora umuceri, igakuraho igishishwa cy’inyuma ugasigara ari umweru kugira ngo ubashe kuribwa cyangwa kugurishwa ku isoko, ibyo ubwabyo bitatuma umuceri uba ikiribwa cy’ubundi bwoko kivugwa mu ngingo ya 2, agace ka 3, y’Itegeko N◦37/2012 ryavuzwe haruguru, kuko ukomeza kuba umuceri usanzwe, aho kuba ikiribwa cy’ubundi bwoko cyavanwe mu muceri, bityo kuwutonora ukageza igihe cyo gutekwa no kuribwa nta kindi uba wakorewe gihindura kamere yawo kuko ukomeza kuba umuceri nk’uko n’ubundi uba ari umuceri mu gihe usarurwa ukiriho igishishwa cy’inyuma, ukaba gusa udashobora kuribwa udatonowe. [26] Urukiko rurasanga na none, kuba umuceri RWAMAGANA RICE Ltd igurisha iba yabanje kuwunyuza mu mashini ziwukuraho igishishwa cy’inyuma ugasigara ari umweru ubwabyo bitakwitwa ko watunganyijwe ku buryo uhinduka ikiribwa cy’ubundi bwoko, kuko n’ubusanzwe umuceri uba umuceri ugomba kuribwa ari uko umaze gutonorwa kandi n’umuhinzi ashobora kuwutonora akoresheje uburyo bwa gakondo kugira ngo abashe kuwurya cyangwa kuwugurisha, bityo inzira umuceri unyuramo kugira ngo ube umweru ubashe kuribwa, ntabwo zituma umuceri uhinduka ikiribwa cy’ubundi bwoko, kuko ukomeza kugira kamere y’umuceri usanzwe. Ibi ni nako uru Rukiko rwabibonye mu rubanza RCOMAA 00055/2020/CA rwa RRA na SODAR Ltd, aho rwasobanuye ko umuceri ugurishwa na SODAR Ltd utafatwa nk’ikiribwa gitunganyijwe kuko iwufata uko wasaruwe, ikawusukura kugeza intete zibaye ikigina nyuma zigaharurwaho ako gashishwa k’ikigina ugasigara ari urwererane, ibyo ubwabyo bikaba bitawuhindura ikiribwa cy’ubundi bwoko cyangwa ikiribwa gishya gitandukanye n’umuceri uko wasaruwe umeze2.

1 Reba igika cya 33 cy’urubanza RCOMAA 00055/2020/CA rwa RRA na SODAR Ltd rwaciwe n’Urukiko rw’ubujurire ku wa 19/02/2021.

2 Reba igika cya 30 cy’urubanza RCOMAA 00055/2020/CA rwa RRA na SODAR Ltd rwaciwe n’Urukiko rw’ubujurire ku wa 19/02/2021.

## Page 9

[27] Urukiko rurasanga ibyo uhagarariye RRA avuga ko Urukiko Rukuru rw’Ubucuruzi rutasesenguye neza amategeko arebana n’ikiburanwa muri uru rubanza, nta shingiro bifite, kuko nk’uko bigaragara mu gika cya 15, icya 16 n’icya 17 by’urubanza rujuririrwa, Urukiko rwagaragaje ibiteganywa n’ingingo ya 6, agace ka 13, y’Itegeko No 37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru n’ibiteganywa n’ingingo ya 2, agace ka 3, k’iryo Tegeko ndetse n’ibiteganywa n’ ingingo ya 1, igika cya 1 y’Iteka rya Minisitiri N◦010/16/10/TC ryo ku wa 01/11/2016 ryavuzwe haruguru maze mu gika cya 16 n’icya 17 ruhuza ibitegwanywa n’Itegeko n’ikiburanwa muri uru rubanza, byumvikana ko rwasesenguye ingingo z’amategeko zose zirebana n’ikiburanwa muri uru rubanza. [28] Ku byerekeye ibivugwa n’uhagarariye RRA ko Urukiko Rukuru rw’Ubucuruzi rutagombaga gushingira ku rubanza RCOMA 0023/13/CS, kuko rwarebanaga n’umusoro waciwe hashingiwe ku Itegeko ryavuyeho nº 06/2001 n’Iteka rya Minisitiri nº001 ryo ku wa 13/01/2003 ryashyiraga mu bikorwa iryo Tegeko nº 06/2001, mu gihe umusoro uburanwa muri uru rubanza waciwe hashingiwe ku Itegeko nº 37/2012 n’Iteka rya Minisitiri nº 010/16/10/TC ririshyira mu bikorwa, nta shingiro byahabwa, kuko nk’uko byasobanuwe mu rubanza rujuririrwa ingingo ya 85, agace ka 19, y’Itegeko nº 06/2001 ryo ku wa 20/01/2001 ryashyiragaho umusoro ku nyongeragaciro (ryashingiweho mu rubanza RCOMA 0023/13/CS), yateganyaga ko ibiribwa bitunganyije bisobanura ibiribwa bitunganyijwe ku buryo bivamo ibiribwa by’ubundi bwoko n’agaciro bishya, nk’uko byagenwe n’Iteka rya Minisitiri. Ibi bisobanuro bihura n’ibisobanuro by’ibiribwa bitunganyijwe biteganywa mu ngingo ya 2, agace ka 3, y’Itegeko n◦ 37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru, kuba rero ibisobanuro ku kiribwa gitungwanyijwe bitangwa n’Itegeko N◦ 37/2012 ryo ku wa 09/11/2012 ryavuzwe haruguru bidatandukanye n’ibyatangwaga n’Itegeko nº 06/2001 ryavuyeho, birumvikana ko nta mpamvu yari gutuma urubanza RCOMA 0023/13/CS rudashingirwaho. Naho iby’uko ibisobanuro byatangwaga n’Iteka rya Minisitiri nº001 ryo ku wa 13/01/2003 ryashyiraga mu bikorwa iryo Tegeko nº06/2001 bitandukanye n’ibitangwa n’Iteka rya Minisitiri nº 010/16/10/TC ririshyira mu bikorwa Itegeko nº 37/2012 ryavuzwe haruguru, nabyo nta shingiro byahabwa, kuko nk’uko byasobanuwe haruguru ntabwo Iteka ritanga ibisobanuro bishya bitandukanye n’ibyavuzwe mu Itegeko. [29] Ku byerekeye ibivugwa n’uhagarariye RRA ko mu rubanza rujuririrwa Urukiko rwahinduye umurongo wateganijwe n’ingingo z’amategeko, maze rukazisimbuza imyumvire yarwo bwite, aho ruvuga ko kuba umuceri ugurishwa ucyitwa umuceri bidatuma uba wabaye ikiribwa cy’ubundi bwoko, nta shingiro byahabwa, kuko, nk’uko byasobanuwe haruguru, gutonora umuceri kugeza ubaye umweru kugira ngo ubashe kuribwa ntabwo biwugira ikiribwa cy’ubundi bwoko giteganywa n’ingingo ya 2, agace ka 3, y’Itegeko Nº 37/2012 ryavuzwe haruguru. Rurasanga rero nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze ryo kwemeza ko umusoro wa TVA ungana na 106.526.031 Frw RRA yaciye RWAMAGANA RICE Ltd waciwe mu buryo budakurikije amategeko, bityo iyi mpamvu y’ubujurire ya RRA nta shingiro ifite. 2.Kumenya niba RWAMAGANA RICE Ltd yarakiriye TVA ku giciro cy’umuceri kandi ko igomba kuyishyikiriza urwego rusoresha. [30] Me Gatera Jean Clément avuga ko mu bika bya 27 na 28 by’urubanza rujuririrwa RRA yagaragaje ko RWAMAGANA RICE Ltd idakwiye kuvuga ko umuceri igurisha udakwiye gucibwaho TVA kandi yarayiciye abakiliya bayo ikayitwarira, ko ahubwo yagombaga kugabanya 18% ku giciro yagurishirizagaho mbere, kandi na yo ubwayo yemera ko yacaga TVA, kuko

## Page 10

yayimenyekanishaga akayishyura, ariko Urukiko rukemeza ko ko urugero rwa facture batanze rutagaragaje ko RWAMAGANA RICE yaciye TVA mu gihe cy’isoresha. Ko kandi n’aho yarekeye kumenyekanisha TVA, yakomeje kugurisha ku giciro cya mbere kuko kitahindutseho 18% ngo byitwe ko yaretse guca TVA. [31] Avuga kandi ko ibyo abishingira kuri facture yahawe umuguzi ku wa 27/04/2017, igaragaza ko yaciweho TVA ku muceri witwa basmati, ndetse n’indi yahaye umuguzi ku wa 11/05/2018, igaragaza ko ngo ataciye TVA kuri basmati ariko igiciro kidahindutse, ariko ko ibyo ntacyo Urukiko rwabivuzeho. Avuga ko igiciro cya 720/kg ari cyo RRA yagereranyaga n’igiciro cy’ubwo bwoko bw’umuceri, RWAMAGANA RICE Ltd yagurishije mu gihe cy’umusoro urebwa n’uru rubanza. Bityo ko kuba RWAMAGANA RICE Ltd yarakuye kuri facture TVA gusa ariko igakomeza kuyica, kuko ku giciro yagurishirizagaho kitahindutseho 18% ya TVA, akaba ari na yo mpamvu RRA isaba ko yayishyikiriza ubuyobozi bw’imisoro kuko yayatse abaguzi ikayitwarira kandi itarahindutse RRA nk’umusoresha ku bw’itegeko. Abajijwe ingano ya TVA RWAMAGANA RICE Ltd yakiriye igomba gushyikiriza RRA asubiza ko ari 106.526.031 Frw yaciwe. [32] Me Biseruka Frank yiregura avuga ko ibivugwa na RRA nta shingiro bifite, kuko ikibazo cyasuzumwaga mu rubanza rujuririrwa kitari ikijyanye no kumenya niba igiciro cy’umuceri kirimo na TVA, ko ahubwo cyari ikijyanye no kumenya niba umuceri ugomba gucibwaho TVA hashingiwe ku biteganywa n’itegeko. Ko kandi impaka zari muri uru rubanza uhereye igihe cy’igenzura, mu gihe cy’ubujurire kwa Komiseri no mu manza zabanje, zari izijyanye no kumenya niba umuceri wacibwaho TVA hashingiwe ku biteganywa n’Itegeko ryerekeye umusoro ku nyongeragaciro, aho kuba izijyanye no kumenya niba RWAMAGANA RICE Ltd yaraciye TVA ntiyishyikirize RRA. Bityo ko niba hari ibimenyetso ifite byuko RWAMAGANA RICE Ltd yaciye TVA ntiyiyishyikirize, byakurikiranwa mu bundi buryo, ko icyo kibazo cyanaburanywe mu rubanza RCOMA 01047/2019/HCC nk’uko bigaragara ku rupapuro rwa 8, igika cya 21, aho Urukiko rwemeje ko ntaho bihuriye no kureba niba umuceri wacibwa TVA. [33] Avuga kandi ko ibimenyetso ashingiraho kuri iyi ngingo ari Final rectification notes igaragaza ko impaka ziri ku busonerwe bw'umuceri atari ku bijyanye n'ibiciro, Appeal to Comssioner General of RRA igaragaza ko impaka ziri ku busonerwe bw'umuceri atari ku bijyanye n' ibiciro, igisubizo cya Komiseri Mukuru ku bujurire bwa RWAMAGANA RICE Ltd kigaragaza ko impaka ziri ku busonerwe bw'umuceri aho kuba ku bijyanye n' ibiciro. UKO URUKIKO RUBIBONA [34] Ingingo ya 6, igika cya 3, 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: “Ikiburanwa ntigishobora guhindurwa mu rukiko rwajuririwe. Icyakora, ikiburanwa gishobora guhindurwa n’ibirego by’imigereka iyo bifitanye isano ihamye n’ibyo ababuranyi basaba”. [35] Dosiye y’urubanza igaragaza ko RWAMAGANA RICE Ltd ariyo yatanze ikirego mu Rukiko rw’Ubucuruzi isaba gukurirwaho umusoro wa TVA ungana na 106.526.031 Frw na VAT refund ingana na 7.844.547 Frw kuko Itegeko rishyiraho umusoro ku nyongeragaciro risonera uwo musoro ibikomoka ku buhinzi n’ubworozi byose uretse ibitunganyijwe. Icyagiweho impaka muri

## Page 11

uru rubanza kuva rutangiye ni ibijyanye no kumenya niba umuceri RWAMAGANA RICE Ltd igurisha ari ikiribwa gitunganyijwe kigomba gutangirwa TVA. Izo mpaka kandi nizo zigaragara mu nyandiko ya RRA yiswe Final rectification note on VAT refund audit results for the month of September 2018 yo ku wa 29/10/2018, mu nyandiko y’ubujurire RWAMAGANA RICE Ltd yandikiye Komiseri Mukuru wa RRA yo ku wa 30/11/2018, no mu gisubizo cya Komiseri Mukuru kuri ubwo bujurire cyo ku wa 28/01/2019. [36] Urukiko rurasanga ikiburanwa muri uru rubanza kijyanye no kumenya niba umuceri RWAMAGANA RICE Ltd icuruza ari ikiribwa gitunganyijwe kigomba gutangirwa TVA cyangwa ikiribwa kidatuganyijwe gisonewe umusoro wa TVA kandi TVA ingana na 106.526.031 Frw iburanwa muri uru rubanza, RRA yayiciye ivuga ko umuceri RWAMAGANA RICE Ltd icuruza ari ikiribwa gitunganyijwe kigomba gutangirwa TVA, naho RWAMAGANA RICE Ltd ikavuga ko umuceri icuruza atari ikiribwa gitunganyijwe, ko usonewe TVA ari yo mpamvu yatanze ikirego isaba ko TVA yaciwe ikurwaho kuko yayiciwe mu buryo budakurikije amategeko. [37] Ku byerekeye ibyo uhagarariye RRA avuga ko RWAMAGANA RICE Ltd igomba kuyishyikiriza TVA ingana na 106.526.031 Frw yakiriye ivuye mu baguzi b’umuceri icuruza kuko mu giciro cy’umuceri itanga harimo na TVA ya 18%, Urukiko rurasanga atari byo biburanwa muri uru rubanza kuko hataburanwa igiciro cy’umuceri RWAMAGANA RICE Ltd icuruza, ahubwo ikiburanwa ari ukumenya niba umuceri RWAMAGANA Rice Ltd icuruza usonewe TVA, bityo rero hashingiwe ku biteganywa n’ngingo ya 6, igika cya 3, y’Itegeko N 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru, rurasanga ibivugwa na RRA bitasuzumirwa muri uru rubanza kuko ntaho bihuriye n’ikiburanwa muri uru rubanza. 3.Kumenya niba amafaranga y’ibyagiye ku rubanza, ay’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro. [38] Uhagarariye RRA ashingiye ku ngingo ya 111 y’Itegeko nº22/2018 ryo ku wa 29/04/2021 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, no ku mabwiriza agena ibihembo mbonera by’Abavoka asaba Urukiko rw’Ubujurire gutegeka RWAMAGANA RICE Ltd guha RRA indishyi z’ibigenda ku rubanza zingana na 3.000.000 Frw ku nzego zose ndetse n’igihembo cya Avoka cya 3.000.000 Frw ku nzego zose, kubera guta umwanya ikurikirana imanza, ibikoresho byakoreshejwe byo mu biro, imodoka yifashishijwe mu gutegura uru rubanza kugeza igihe ruzaba ruciwe. [39] Uhagarariye RWAMAGANA RICE Ltd yiregura ku mafaranga y’ibyagiye ku rubanza n’igihembo cya Avoka, RRA isaba avuga ko ntayo ikwiye guhabwa, kubera ko ari yo ikomeje gushora imanza, igarura ikibazo inkiko zamaze gufataho umurongo. [40] Avuga kandi ko ashingiye ku ngingo ya 111 y’Itegeko nº 22/2018 ryavuzwe haruguru, asaba Urukiko rw’Ubujurire gutegeka RRA guha RWAMAGANA RICE Ltd 2.000.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka, kuri uru rwego rw’ubujurire. [41] Uhagarariye RRA yiregura ku mafaranga y’ikurikiranarubanza n’igihembo cya Avoka RWAMAGANA RICE Ltd isaba avuga ko idakwiye kuyahabwa, kuko ari yo yishoye mu manza ikanazishoramo RRA nta mpamvu, no kuba itagaragaza amasezerano iyashingiraho n’uburyo yagiye iyishyura. Agasaba Urukiko kuzashingira ku ngingo ya 12 y’Itegeko nº 22/2018 ryo ku wa

## Page 12

29/04/2018, no ku ngingo ya 3 y’itegeko 15/2004 ryerekeye ibimenyetso mu manza n'itangwa ryabyo. UKO URUKIKO RUBIBONA [42] Ingingo ya 111 y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirije y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira: “Ikirego 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”. [43] Urukiko rurasanga 3.000.000 Frw y’ibyagiye ku rubanza ku nzego zose na 3.000.000 Frw y’igihembo cya Avoka ku nzego zose, RRA isaba itagomba kuyahabwa kuko ubujurire bwayo nta shingiro bwahawe. [44] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza RWAMAGANA RICE Ltd isaba ikwiye kuyahabwa kuko byabaye ngombwa ko ishaka Avoka wo kuyiburanira, ariko ayo isaba ni menshi harebwe ibyakozwe mu rubanza, bityo mu bushishozi bwarwo, ruyigeneye 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uru rwego yiyongera kuri 500.000 Frw y’igihembo cya Avoka yagenwe n’Urukiko Rukuru rw’Ubucuruzi mu rubanza rujuririrwa. III. ICYEMEZO CY’URUKIKO [45] Rwemeje ko ubujurire bwatanzwe na RWANDA REVENUE AUTHORITY (RRA) nta shingiro bufite. [46] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na RWAMAGANA RICE Ltd bufite ishingiro. [47] Rwemeje ko imikirize y’urubanza RCOMA 00459/2019/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 16/04/2021 idahindutse. [48] Rutegetse RWANDA REVENUE AUTHORITY (RRA) kwishyura RWAMAGANA RICE Ltd 500.000 Frw y’igihembo cya Avoka na 200.000 Frw y’ikurikiranarubanza kuri uru rwego yiyongera 500.000 Frw y’igihembo cya Avoka yagenwe n’Urukiko Rukuru rw’Ubucuruzi. [49] Ruvuze ko amafaranga y’amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.