GAKIRE v NDAGIJIMANA

# GAKIRE v NDAGIJIMANA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-06-16 - Case/document no.: RCOMAA 00048/2022/CA - Collection: Court of Appeal

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RRA v DUCLAY LUNOIR INTERNATIONAL LTD [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00048/2022/CA (Munyangeri, P.J) 16 Kamena 2023] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Imisoro – Umusoro ku nyungu – Gusoresha kabiri (double taxation) – Umusoro ku nyungu wa 15% ureba abagurishije ibicuruzwa bo mu bihugu Leta y’u Rwanda yagiranye na byo amasezerano yo kwirinda isoreshwa kabiri no gukumira inyerezwa ry’imisoro ku musaruro birimo u Bubiligi, Ibirwa bya Maurice na Afurika y’Epfo, mu gihe gusa ibyo bigo by’ubucuruzi bifite icyicaro gihoraho mu Rwanda. Incamake y’ikibazo: Sosiyete yitwa DUCRAY LENOIR INTERNATIONAL Ltd ikorera mu Birwa bya Maurice yagiranye amasezerano na MINISANTE, CHUK, RSB na RBC, yo kugemura ibikoresho bitandukanye byo muri Laboratwari mu gihe cy’imyaka itanu (5), ariko mu gihe cyo kwishyurwa hakaba harafatiriwe 188,946.46 USD na 106,735.95 Euros nk’umusoro ku nyungu wishyurwa RWANDA REVENUE AUTHORITY (RRA), kandi itari mu basoreshwa bafite icyicaro mu Rwanda, ndetse yandikira Komiseri Mukuru wa RRA imusaba kuyayisubiza, ntiyayiha igisubizo. Byatumye irega RRA mu Rukiko rw’ubucuruzi irusaba ko yasubizwa ayo mafaranga yakiriye ku buryo bunyuranyije n’amategeko, Urukiko rw’ubucuruzi rwaciye urubanza rwemeza ko ikirego gifite ishingiro, rutegeka uregwa kwishyura amafaranga yakiriye nk’imisoro ku buryo budakurikije amategeko. Uregwa yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, asaba kongera gusuzuma niba urega yari afite inyungu zo kurega kuko uwarezwe atari we wagombaga kuregwa, gusuzuma niba yarasoreshejwe kabiri (double taxation) umusaruro yakoreye mu Rwanda, no gusuzuma niba ikirego cyayo cyaragombaga kwakirwa ngo gisuzumwe mu gihe hatabayeho gukora imihango yo gukemura ikibazo mu bwumvikane. Urwo Rukiko rwemeje ko ubujurire nta shingiro bufite, rutegeka RRA kwishyura uregwa 308.763.480 Frw y’umusoro yaciwe mu buryo bunyuranye n’amategeko n’inyungu zayo zingana na 27.248.377 Frw. Itishimiye imikirize y’urubanza yajuririye icyo cyemezo mu Rukiko rw’ubujurire isaba gusuzuma niba yaragombaga gucibwa inyungu ku musoro yakiriye ufatiriwe n’undi muntu ku musoreshwa utanditse mu Rwanda, gusuzuma niba ubujurire bwuririye ku bundi uregwa yatanze mu Rukiko Rukuru rw’Ubucuruzi bwarakurikije amategeko, no gusuzuma niba yarasoreshejwe kabiri (double taxation) umusaruro yakoreye mu Rwanda. Urubanza rwaburanishijwe mu ruhame haburanishwa ku nzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ishingiye ku kuba urega yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe, rwemeza ko inzitizi nta shingiro ifite, urubanza ruburanishwa mu mizi uwajuriye avugako Urukiko Rukuru rw’ubucuruzi rwirengagije impamvu hashyirwaho amasezerano akumira gusoreshwa kabiri no kunyereza umusoro, ko rero mu rwego rwo kubyirinda, umusoreshwa ubonye umusaruro ashobora kuwusorera mu gihugu yawuboneyemo cyangwa akawishyurira mu gihugu akomokamo, avugako kandi ko ibigo bya Leta byahaye isoko uregwa byabanje gukata umusoro wa 15%, ko akwiye gusaba gusubizwa uwo musoro yaciwe,

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ari uko abanje kugaragaza ko yawishyuye no mu Birwa bya Maurice, kugira ngo hirindwe nyine ko yasora mu Rwanda igasora no mu Birwa bya Maurice akomokamo. Avuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ko amasezerano yo gukumira isoreshwa kabiri ashyirwaho hagati y’ibihugu bibiri, aba agamije gukumira ko abaturage babyo (residents) bazasoreshwa kabiri ku musaruro waboneka mu gihugu runaka kigize amasezerano, ngo yongere asore bwa kabiri mu gihugu cye. Uregwa avuga ko ingingo ya 7 y’amasezerano hagati y’u Rwanda n’Ibirwa bya Maurice iteganya ko umuturage wo mu Birwa bya Maurice atangira umusoro mu gihugu cye, akaba yawutangira mu gihugu yaboneyemo umusaruro mu gihe gusa afite icyicaro gihoraho mu Rwanda, we akaba nta cyicaro gihoraho agira mu Rwanda. Avuga kandi ko uwajuriye adakwiye gukenera kumenya (should not be interested) niba umusoro adafitiye uburenganzira bwo gusoresha warasorewe cyangwa utarasorewe, ndetse ko bitanashoboka (practically possible) kuko umusaruro yinjije atari uwo yakuye mu Rwanda gusa, kuko akorera ubucuruzi no mu gihugu abarizwamo ndetse no mu bindi bihugu, ko rero mu kumenyakanisha no kwishyura imisoro mu Birwa bya Maurice nk’igihugu abarizwamo, amenyekanisha ikanishyura umusoro igendeye ku bikorwa byayo by’ubucuruzi muri rusange. Incamake y’icyemezo: 1. Umusoro ku nyungu wa 15% ureba abagurishije ibicuruzwa bo mu bihugu Leta y’u Rwanda yagiranye na byo amasezerano yo kwirinda isoreshwa kabiri no gukumira inyerezwa ry’imisoro ku musaruro birimo u Bubiligi, Ibirwa bya Maurice na Afurika y’Epfo, mu gihe gusa ibyo bigo by’ubucuruzi bifite icyicaro gihoraho mu Rwanda. Ubujurire bufite ishingiro kuri bimwe. Amagarama ahwanye n’ibyakozwe mu rubanza. Amategeko yifashishijwe: Itegeko N˚22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 12, Itegeko N˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, ingingo ya 3. Imanza zifashishijwe: Nta manza zifashishijwe Urubanza I. IMITERERE Y’URUBANZA [1] Sosiyete yitwa DUCRAY LENOIR INTERNATIONAL Ltd ikorera mu Birwa bya Maurice yagiranye amasezerano na MINISANTE, CHUK, RSB na RBC, yo kugemura ibikoresho bitandukanye byo muri Laboratwari mu gihe cy’imyaka itanu (5), ibarwa uhereye mu

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kwezi kwa Kamena/2012 kugeza muri Kamena/ 2017. DUCRAY LENOIR INTERNATIONAL Ltd ivuga ko mu gihe cyo kwishyurwa hafatiriwe 188,946.46 USD na 106,735.95 Euros nk’umusoro ku nyungu wishyurwa RWANDA REVENUE AUTHORITY (RRA), kandi itari mu basoreshwa bafite icyicaro mu Rwanda, yandikiye Komiseri Mukuru wa RRA imusaba kuyayisubiza, ntiyatanga igisubizo. [2] DUCRAY LENOIR INTERNATIONAL Ltd yareze RRA mu Rukiko rw’Ubucuruzi, irusaba kuyitegeka kuyisubiza 188,946.46 USD na 106,735.95 Euros yakiriye mu buryo bunyuranyije n’amategeko. RRA yatanze inzitizi yo kutakira icyo kirego, ivuga ko itagombaga kuregwa kandi atari yo yafatiriye iyo misoro iregerwa, Urukiko rwemeza ko iyo nzitizi nta shingiro ifite hashingiwe ku kuba imisoro yafatiriwe yarashyikirijwe icyo kigo. [3] Ku byerekeranye n’urubanza mu mizi, RRA ivuga ko gusaba gusubizwa imisoro ikomoka ku masoko yatanzwe mu mwaka wa 2012 nta shingiro bifite, kuko icyo gihe amasezerano hagati y’u Rwanda n’Ibirwa bya Maurice yari yarasheshwe, kandi ko yahaye Ducray Lenoir International Ltd ibyemezo bigaragaza ko yasoreye mu Rwanda (Tax Certificates) mu rwego rwo kwirinda ko isoreshwa kabiri, ko niba isaba gusubizwa amafaranga yakiriwe nk’umusoro, ikwiye kwerekana ko yamenyekanishije ikanishyura imisoro mu Birwa bya Maurice. Ku birebana n’inyungu Ducray Lenoir International Ltd yasabaga, RRA ivuga ko nta shingiro zifite, kubera ko Ducray Lenoir International Ltd atari umusoreshwa wayo. [4] Mu rubanza RCOM 00660/2020/TC rwaciwe ku wa 12/01/2021, Urukiko rw’Ubucuruzi rwemeje ko ikirego cya Ducray Lenoir International Ltd gifite ishingiro kuri bimwe, rutegeka RRA kwishyura 188,948.45 USD na 106,735.92 Euros yakiriwe nk’imisoro mu buryo bunyuranyije n’amategeko, ruyitegeka kandi gutanga 1.700.000 Frw y’indishyi z’ikurikiranarubanza n’igihembo cya Avoka no gusubiza 20.000 Frw y’ingwate y’amagarama yatanzwe. [5] RWANDA REVENUE AUTHORITY yajuririye icyo cyemezo mu Rukiko Rukuru rw’Ubucuruzi, isaba kongera gusuzuma niba DUCRAY LENOIR INTERNATIONAL Ltd yari ifite inyungu zo kuyirega kuko uwarezwe atari we wagombaga kuregwa, gusuzuma niba yarasoreshejwe kabiri (double taxation) umusaruro yakoreye mu Rwanda, no gusuzuma niba ikirego cyayo cyaragombaga kwakirwa ngo gisuzumwe mu gihe hatabayeho gukora imihango yo gukemura ikibazo mu bwumvikane. [6] Mu rubanza RCOMA 00127/2021/HCC rwaciwe ku wa 14/02/2022, Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa RWANDA REVENUE AUTHORITY nta shingiro bufite, ko inzitizi yatanze nta shingiro zifite, rwemeza ko ubwishyu bugomba gutangwa mu mafaranga y’u Rwanda aho kuba mu madolari n’amayero, rutegeka RWANDA REVENUE AUTHORITY guha DUCRAY LENOIR INTERNATIONAL Ltd 308.763.480 Frw y’umusoro yaciwe mu buryo bunyuranye n’amategeko n’inyungu zayo zingana na 27.248.377 Frw, 1.000.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka kuri urwo rwego, yiyongera kuri 1.700.000 Frw yategetswe ku rwego rwa mbere, itegekwa kandi gutanga 20.000 Frw yatanzwe nk’amagarama y’urubanza ku rwego rwa mbere, 40.000 Frw yatanze ijurira aherera ku Isanduku ya Leta.

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[7] Ku wa 13/03/2022, RWANDA REVENUE AUTHORITY yajuririye Urukiko rw’Ubujurire, urubanza ruhabwa RCOMA 00048/2022/CA, isaba gusuzuma niba yaragombaga gucibwa inyungu ku musoro yakiriye ufatiriwe n’undi muntu ku musoreshwa utanditse mu Rwanda, gusuzuma niba ubujurire bwuririye ku bundi DUCRAY LENOIR INTERNATIONAL Ltd yatanze mu Rukiko Rukuru rw’Ubucuruzi bwarakurikije amategeko, no gusuzuma niba DUCRAY LENOIR INTERNATIONAL Ltd yarasoreshejwe kabiri (double taxation) umusaruro yakoreye mu Rwanda. [8] Urubanza rwaburanishijwe mu ruhame ku wa 09/01/2023, RWANDA REVENUE AUTHORITY ihagarariwe na Me Byiringiro Bajeni, DUCRAY LENOIR INTERNATIONAL Ltd ihagarariwe na Me Bizimana Emmanuel afatanyije na Me Nzafashwanayo Dieudonné, haburanishwa ku nzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ishingiye ku kuba RWANDA REVENUE AUTHORITY yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe. Ku wa 20/01/2023, Urukiko rwemeza ko iyo nzitizi nta shingiro ifite, iburanisha ry’urubanza mu mizi rishyirwa ku wa 09/02/2023, kugira ngo ababuranyi bagirane ibiganiro byo kubafasha kurangiza ikibazo mu bwumvikane, kugeza ubwo binaniranye, urubanza ruburanishwa mu mizi ku wa 29/05/2023, ababuranyi bahagarariwe nka mbere. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1. Kumenya niba DUCRAY LENOIR INTERNATIONAL Ltd yarasoreshejwe kabiri (double taxation) umusaruro yakoreye mu Rwanda [9] Me Byiringiro Bajeni avuga ko mu gika cya 12 cy’urubanza rujuririrwa, Urukiko rwavuze ko Ducray Lenoir International Ltd idafite inshingano zo kugaragaza niba umusaruro yabonye mu Rwanda yarawusoreye mu Birwa bya Maurice, kuko n’ubwo yaba itarabikoze, ibyo bireba Ibirwa bya Maurice nk’umusoresha wayo, rwirengagiza impamvu hashyirwaho amasezerano akumira gusoreshwa kabiri no kunyereza umusoro, ko rero mu rwego rwo kubyirinda, umusoreshwa ubonye umusaruro ashobora kuwusorera mu gihugu yawuboneyemo cyangwa akawishyurira mu gihugu akomokamo. Avuga kandi ko ibigo bya Leta bikorera mu Rwanda byahaye DUCRAY LENOIR INTERNATIONAL Ltd isoko, mu gihe cyo kuyishyura bifatira umusoro wa 15% biwushyikiriza RRA, ko ikwiye gusaba gusubizwa uwo musoro yaciwe, ari uko ibanje kugaragaza ko yawishyuye no mu Birwa bya Maurice, kugira ngo hirindwe nyine ko yasora mu Rwanda igasora no mu Birwa bya Maurice ikomokamo. Yibaza kandi impamvu DUCRAY LENOIR INTERNATIONAL Ltd itakurikiranye uwo musoro yaciwe ikimara kuwucibwa muri 2012, ikawuregera muri 2020. Asobanura ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ko amasezerano yo gukumira isoreshwa kabiri ashyirwaho hagati y’ibihugu bibiri, aba agamije gukumira ko abaturage babyo (residents) bazasoreshwa kabiri ku musaruro waboneka mu gihugu runaka kigize amasezerano, ngo yongere asore bwa kabiri mu gihugu cye. [10] Me Byiringiro Bajeni avuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwirengagije ibimenyetso bigizwe na “tax certificates” zitangwa mu rwego rwo kugira ngo umusoreshwa uyihawe atazongera gusoreshwa ageze mu gihugu, kuko ayo masezerano agamije kubuza gusora inshuro ebyiri ku musaruro umwe, no kunyereza umusoro, ko kuba rero DUCRAY LENOIR

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INTERNATIONAL Ltd itagaragaza ko yasoreye uwo musaruro mu Birwa bya Maurice cyangwa ko yawukoreye imenyekanisha, ishobora kuba nta wo yishyuye muri ibyo Birwa bya Maurice, kandi ko “tax certificate” zatanzwe ziteganywa n’ingingo ya 22 y’amasezerano ibihugu byombi byagiranye (Double Taxation Agreement). [11] Akomeza avuga ko mbere yo kwemeza ko umusaruro ugomba gusorera mu Birwa bya Maurice, Urukiko rwagombaga kumenya niba umusaruro DUCRAY LENOIR INTERNATIONAL Ltd yabonye mu Rwanda warasorewe inshuro ebyiri, ni ukuvuga mu Rwanda no mu Birwa bya Maurice , kuko ari cyo kibazo nyamukuru, atari ukuvuga gusa ko umusoro waciwe mu buryo bunyuranyije n’amategeko kuko waciwe hadashingiwe ku masezerano akumira isoresha kabiri ari hagati y’u Rwanda n’Ibirwa bya Maurice, aho ingingo ya 22 ifite umutwe uvuga ikumira ry’isoresha inshuro ebyiri (Avoiding Double Taxation), iteganya ko “Umuntu wabonye umusaruro ukomoka mu Birwa bya Maurice, akawishyurira umusoro muri icyo gihugu, azemererwa gukuramo uwo musoro mu gihe cy'imenyekanisha ry'umusoro”,ko ibi ari na byo bivugwa mu gika cya kabiri cy'iyi ngingo ku muturage w’Ibirwa bya Maurice wabonye umusaruro ukomoka mu Rwanda, ahabwa “credit note”, na we akemererwa gukuramo umusoro yishyuye mu Rwanda igihe cy'imenyekanisha ry'umusoro. Asoza yibaza niba Ducray Lenoir International Ltd isaba gusubizwa ayo mafaranga kugira ngo iyasorere cyangwa se ikureho kuba yarasoze inshuro ebyiri kandi hari amasezerano abibuza. [12] Asaba Urukiko gusaba DUCRAY LENOIR INTERNATIONAL Ltd kugaragaza niba koko umusaruro yabonye mu Rwanda yarawusoreye iwabo mu Birwa bya Maurice, kugira ngo bifatwe ko habayeho gusoreshwa kabiri, kuko mu gihe habaho gusubiza uwo musoro, byaba bibaye kuyisonera kuwishyura, kuko ari umusaruro ukomoka mu myaka ya 20132016. Ashingira ku ngingo ya 51 y’itegeko n˚ 16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ryakoreshwaga mu gihe hafatirwaga umusoro no ku ngingo ya 7 n’iya 22 z’amasezerano akumira isoreshwa kabiri hagati y’u Rwanda n’Ibirwa bya Maurice. [13] Akomeza asobanura ko ingingo ya 22 y’amasezerano u Rwanda rwagiranye n’Ibirwa bya Maurice, idateganya ko ikoreshwa mu gihe umusoro waciwe mu buryo bukurikije amategeko cyangwa budakurikije amategeko kandi ko DUCRAY LENOIR INTERNATIONA Ltd itaciwe umusoro mu buryo bunyuranyije n’amategeko. Avuga ko iyo umuntu yatangiye umusoro aho atagombaga kuwutangira, atanga iyo “tax certificate” kugira ngo atazasoreshwa kabiri, kandi ko kuba DUCRAY LENOIR INTERNATIONAL Ltd idafite icyicaro gihoraho mu Rwanda, ari yo mpamvu hiyambazwa ingingo ya 22 y’amasezerano. [14] Abahagarariye DUCRAY LENOIR INTERNATIONAL Ltd bavuga ko ingingo ya 7 y’amasezerano hagati y’u Rwanda n’Ibirwa bya Maurice iteganya ko umuturange wo mu Birwa bya Maurice atangira umusoro mu gihugu cye, akaba yawutangira mu gihugu yaboneyemo umusaruro mu gihe gusa afite icyicaro gihoraho mu Rwanda, DUCRAY LENOIR INTERNATIONAL Ltd ikaba nta cyicaro gihoraho igira mu Rwanda. Bavuga ko ingingo ya 10 y’ayo masezerano ivuga ku burenganzira busangiwe n’ibihugu byombi, harimo ibirebana n’inyungu (dividendes) na zo zifite igipimo zidashobora kurenza, ko rero ku birebana na “dividendes” DUCRAY LENOIR INTERNATIONAL Ltd yashoboraga gusorera mu Rwanda cyangwa mu Birwa bya Maurice, na ho ko ingingo ya 7 ivuga ku bijyanye n’umusaruro wose wa sosiyete y’ubucuruzi, ndetse ko “tax certificate” RWANDA REVENUE AUTHORITY ivuga ko

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yatanze nta cyo yayimarira muri uru rubanza, mu gihe yasoresheje sosiyete bahagarariye kandi itabyemererwe. [15] Bakomeza bavuga ko ikibazo cyashyikirijwe Urukiko rw’Ubucuruzi ari na cyo cyagombaga gusuzumwa, ari ikijyanye no kumenya niba RRA yemerewe gusoresha DUCRAY LENOIR INTERNATIONA Ltd kandi ko igisubizo ari oya, ko rero idakwiye gusaba kwibaza ikibazo kirebana no kwishyura umusoro inshuro ebyiri kandi atari cyo cyaregewe, ndetse ko mu gika cya 12 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwasobanuye neza impamvu RRA idafite inshingano zo kumenya niba DUCRAY LENOIR INTERNATIONAL Ltd yarasoreshejwe mu Rwanda no mu Birwa bya Maurice, ndetse mu gika cya 14 runavuga ku ibaruwa RRA yari yandikiye RBC iyigira inama yo kutazongera gusoresha abadafite icyicaro gihoraho mu Rwanda. Basobanura ko ikimenyetso cya “tax clearance” gihabwa uwafatiriye umusoro, ko kidahabwa uwasoreshejwe kandi ko DUCRAY LENOIR INTERNATINAL Ltd idashobora kugaragariza RRA inyandiko iyisaba zigaragaza ko yishyuye umusoro mu Birwa bya Maurice, kubera ko itajya kwerekana inyandiko zirebana n’ishoresha mu kigo itabereye umusoreshwa. [16] Bavuga ko RWANDA REVENUE AUTHOROTY idakwiye gukenera kumenya (should not be interested) niba umusoro idafitiye uburenganzira bwo gusoresha warasorewe cyangwa utarasorewe, ndetse ko bitanashoboka (practically possible) kuko umusaruro DUCRAY LENOIR INTERNATIONAL Ltd yinjije atari uwo yakuye mu Rwanda gusa, kuko ikorera ubucuruzi no mu gihugu ibarizwamo ndetse no mu bindi bihugu, ko rero mu kumenyakanisha no kwishyura imisoro mu Birwa bya Maurice nk’igihugu ibarizwamo, imenyekanisha ikanishyura umusoro igendeye ku bikorwa byayo by’ubucuruzi muri rusange. [17] Basaba Urukiko rw’Ubujurire gusuzuma ubujurire bwa RWANDA REVENUE AUTHORITY mu mbibi z’ibyasuzumwe, kuko gusuzuma niba DUCRAY LENOIR INTERNATIONAL Ltd yarasoreshejwe kabiri ku musoro yakuye mu Rwanda, byaba binyuranyije n’ihame rya “effet dévolutif de l’appel (Tantum devolutum quantum iudicatum)” kuko Urukiko rwajuririwe rwaba rugiye gusuzuma ikintu kitegeze gisuzumwa n’Urukiko rwaciye urubanza rujuririrwa. Basobanura kandi ko ku bijyanye n’iyi ngingo, DUCRAY LENOIR INTERNATIONAL Ltd isanga kuba Urukiko Rukuru rw’Ubucuruzi rwaremeje ko Ibirwa bya Maurice ari byo byonyine byari bifite uburenganzira bwo gusoresha umusaruro yakuye mu Rwanda, rugategeka RRA kuyisubiza umusoro wafatiriwe kuri uwo musaruro nta kosa rwakoze, kuko rwashingiye ku ngingo ya 7 y’amasezerano hagati y’u Rwanda n’Ibirwa bya Maurice, kandi ko iyo ngingo isobanutse (crystal clear) ku birebana n’ikibazo cyasuzumwaga, aho iteganya ibi bikurikira: The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. Ko ugenekerereje mu Kinyarwanda bishatse kuvuga ko inyungu z’ikigo cy’ubucuruzi cyo mu gihugu cyasinye amasezerano yavuzwe (Contracting State) zisoresherezwa muri icyo gihugu gusa, keretse mu gihe icyo kigo cy’ubucuruzi gikorera ibikorwa by’ubucuruzi mu kindi gihugu cyasinye amasezerano yavuzwe (the other Contracting State) binyujijwe mu cyicaro gihoraho (permanent establishment) gifite muri icyo gihugu kindi. [18] Bakomeza bavuga ko ibyo RWANDA REVENUE AUTHORITY ivuga ko DUCRAY LENOIR INTERNATIONAL Ltd yari gushingira ku ngingo ya 22 y’amasezerano hagati y’u Rwanda n’Ibirwa bya Maurice, igasaba ubuyobozi bw’imisoro mu gihugu cyayo gukura mu

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musoro yagombaga kwishyuraho umusoro wafatiriwe wishyuwe mu Rwanda, bishoboka gusa iyo uwo musoro waciwe mu buryo bukurikije ibiteganywa n’amasezerano mpuzamahanga hagati y’ibihugu byombi (in accordance with the provisions of this Agreement), bivuze ko ayo masezerano yemera ko umusaruro ushobora gusoreshwa mu bihugu byombi, ariko ko muri uru rubanza atari ko bimeze, kuko hashingiwe ku biteganywa n’ingingo ya 7 y’amasezerano mpuzamahanga hagati y’u Rwanda n’Ibirwa bya Maurice, Ibirwa bya Maurice ari byo bifite uburenganzira bwo gusoresha umusaruro ukomoka mu bikorwa by’ubucuruzi (business profits) ibigo byabyo byakura mu Rwanda, keretse ibyo bigo biramutse bifite ibyicaro bihoraho (permenent establishments) mu Rwanda, kandi ko kuri DUCRAY LENOIR INTERNATIONAL Ltd atari ko bimeze. Uko Urukiko rubibona [19] Ingingo ya 12 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 ko” Urega agomba kugaragaza ibimenyetso by’ibyo aregera. Iyo abibuze, uwarezwe aratsinda. Naho uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda”. Ingingo ya 3 y’Itegeko n˚ 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo iteganya ko” Buri muburanyi agomba kugaragaza ukuri kw’ibyo aburana”. [20] Dosiye y’urubanza irimo inyandiko y’amasezerano yo ku wa 20/04/2013 yabaye hagati ya Leta y’u Rwanda n’Ibirwa bya Maurice yerekeranye no kubuza gusoresha kabiri no gukumira inyerezwa ry’imisoro ku musaruro (Agreement between the Government of the Republic of Rwanda and the Government of the Republic of Mauritius for the avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income). [21] Harimo kandi inyandiko zatanzwe na RWANDA REVENUE AUTHORITY zigenewe DUCRAY LENOIR INTERNATIONAL Ltd zifite umutwe ugira uti” Rwanda non-resident tax payment certificate for tax paid in Rwanda”, zikaba zigaragaza ko mu bihe bitandukanye byo guhera mu kwezi k’Ukwakira/2013 kugeza muri Nyakanga/2017, RWANDA REVENUE AUTHORITY yagiye yakira umusoro wa 15% waciwe DUCRAY LENOIR INTERNATIONAL Ltd. Harimo kandi ibaruwa yo ku wa 03/02/2016, Komiseri muri RRA ushinzwe imisoro y’imbere mu gihugu yandikiye Umuyobozi wungirije wa RBC (Rwanda Biomedical Center), umusobanurira ibirebana n’itangwa ry’umusoro ku musaruro ungana na 15%. [22] Urukiko rw’Ubujurire rurasanga ikigaragara mu gika cya nyuma cy’ibaruwa RWANDA REVENUE AUTHORITY yandikiye RBC, ari uko umusoro ku nyungu wa 15% ureba abagurishije ibicuruzwa bo mu bihugu Leta y’u Rwanda yagiranye na byo amasezerano yo kwirinda isoreshwa kabiri no gukumira inyerezwa ry’imisoro ku musaruro birimo u Bubiligi, Ibirwa bya Maurice na Afurika y’Epfo, mu gihe gusa ibyo bigo by’ubucuruzi bifite icyicaro gihoraho mu Rwanda nk’uko biteganywa n’ingingo ya 7.1 y’ayo masezerano, iteganya ko” The profits of an enterprise of a Contaracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries in business as aforesaid, the profits of the enterprise

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may be taxed in the other State but only so much of them as is attributable to : a. that permanent establishment”. [23] Urukiko rw’Ubujurire rurasanga impande zombi zemeranya ko DUCRAY LENOIR INTERNATIONAL Ltd ari umuturage (resident) w’Ibirwa bya Maurice kandi ko idafite icyicaro gihoraho mu Rwanda. Ibi byumvikanisha ko itarebwaga n’ikatwa ry’umusoro ku nyungu wa 15% ibigo byo mu Rwanda yakoranye na byo byayikase bikawushyikiriza RWANDA REVENUE AUTHORITY nk’uko RWANDA REVENUE AUTHORITY ubwayo yabitangiye ibisobanuro mu ibaruwa yanditswe haruguru yandikiye RBC. [24] Ku bijyanye no kuba RWANDA REVENUE AUTHORITY isaba Urukiko gusuzuma niba DUCRAY LENOIR INTERNATIONAL Ltd yaba yarasoreshejwe mu Rwanda no mu Birwa bya Maurice, ngo bifatwe ko yasoreshejwe kabiri kandi bitemewe, Urukiko rw’Ubujurire rurasanga nk’uko byasobanuwe n’inkiko zabanje, kumenya niba DUCRAY LENOIR INTERNATIONAL Ltd yaratanze umusoro mu Birwa bya Maurice, bitari mu nshingano za RWANDA REVENUE AUTHORITY kuko idashinzwe gukusanya imisoro y’Ibirwa bya Maurice, cyane ko kugeza ubu itagaragaza niba umusoro yashyikirijwe yarawuhaye Ibirwa bya Maurice. [25] Ku bijyanye no kuba RWANDA REVENUE AUTHORITY ivuga ko umusoro yahawe yawakiriye hashingiwe ku biteganywa n’ingingo ya 22 y’amasezerano hagati ya Leta y’u Rwanda n’Ibirwa bya Maurice yavuzwe haruguru, Urukiko rurasanga atari ko biri, kuko uwo musoro watangwa mu gihe nyine ukora ibikorwa by’ubucuruzi yari yemerewe kuwutangira mu Rwanda, ni ukuvuga mu gihe ahafite icyicaro gihoraho nk’uko biteganywa n’ingingo ya 7 y’amasezerano yavuzwe haruguru. [26] Ku bijyanye no kuba RWANDA REVENUE AUTHORITY ivuga ko yahaye DUCRAY LENOIR INTERNATIONAL Ltd inyandiko zigaragaza ko yatanze umusoro mu Rwanda yiswe “tax certificates” mu rwego rwo kugira ngo Ibirwa bya Maurice bitazongera kuyisoresha, Urukiko rurasanga mu gihe DUCRAY LENOIR INTERNATIONAL Ltd itanze umusoro aho itagombaga kuwutanga, nta cyabuza Ibirwa bya Maurice kuyisoresha kuko uwo musoro yaciwe ufatwa ko yawutanze hatubahirijwe ingingo irebana no kutagira icyicaro gihoraho mu Rwanda iteganywa n’amasezerano yakomeje kuvugwa, ibyo byemezo bikaba nta cyo byamarira DUCRAY LENOIR INTERNATIONAL Ltd ndetse bikaba nta n’icyo byamarira RWANDA REVENUE AUTHORITY nk’ikimenyetso kigaragaza ukuri kwayo. [27] Ku bijyanye no kuba RWANDA REVENUE AUTHORITY ivuga ko yibaza impamvu DUCRAY LENOIR INTERNATIONAL Ltd itaratanze ikirego igihe yacibwaga uwo musoro muri 2012 ahubwo ikarega muri 2020, Urukiko rurasanga niba nta bihe biteganywa n’itegeko byo kuba yatanzemo ikirego yaba yararengeje, nta kibazo kirimo kandi koko na RWANDA REVENUE AUTHORITY nta bwo ivuga ko hari ibihe byaba bitarubahirijwe, kuba rero itarahise itanga ikirego, nta bwo ari impamvu iha RWANDA REVENUE AUTHORITY uburenganzira bwo kwibwira ko umusoro yahawe uciwe DUCRAY LENOIR INTERNATIONAL Ltd byakozwe mu buryo bukurikije amategeko. [28] Hashingiwe ku mategeko yagaragajwe no ku bisobanuro bitanzwe, Urukiko rurasanga iyi ngingo y’ubujurire yatanzwe na RWANDA REVENUE AUTHORITY nta shingiro ifite, kuko

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yakiriye umusoro waciwe DUCRAY LENOIR INTERNATIONAL Ltd, itaragombaga kuwakira, ikaba itanafite inyungu mu kumenya niba yarawutanze mu gihugu ikomokamo. 2. Kumenya niba ubujurire bwuririye ku bundi bwa DUCRAY LENOIR INTERNATIONAL Ltd mu Rukiko Rukuru rw’Ubucuruzi bwaratanzwe mu buryo bunyuranyije n’amategeko [29] Me Byiringiro Bajeni avuga ko mu Rukiko Rukuru rw’Ubucuruzi, RWANDA REVENUE AUTHORITY yabyukije inzitizi yo kutakira ubujurire bwuririye ku bundi bwa DUCRAY LENOIR INTERNATIONAL Ltd isaba inyungu kubera ko bwatanzwe iibihe byo kujurira byararenze, ko iyo DUCRAY LENOIR INTERNATIONAL Ltd yumva ko hari icyo inenga urubanza rwaciwe n’Urukiko rw’Ubucuruzi, yagombaga kuba yarajuriye ndetse igatanga n’ingwate y’amagarama. Asoza asaba Urukiko rw’Ubujurire gusuzuma niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga kwakira ubwo bujurire bwuririye ku bundi kandi bwaratanzwe mu buryo bunyuranyije n’amategeko. [30] Abahagarariye DUCRAY LENOIR INTERNATIONAL Ltd bavuga ko ingingo ya 152 y’Itegeko ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya uburyo ubujurire bwuririye ku bundi butangwa, kandi ko mu gutanga ubwo bujurire, bidasaba kubara ibihe byo kujurira biteganywa n’itegeko. Uko Urukiko rubibona [31] Ingingo ya 152, igika cya 2 n’icya 4 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 ko” Ubujurire bwuririye ku bundi bukorwa n’uwarezwe mu bujurire bwerekeye ku wajurirye cyangwa ku bandi barezwe mu bujurire. Ubujurire bwuririye ku bundi ntibutangirwa ingwate y’amagarama.” [32] Nk’uko biteganywa n’ingingo y’Itegeko ryavuzwe haruguru, Urukiko rw’Ubujurire rurasanga itegeko ridateganya ibihe byo gutangamo ubujurire bwuririye ku bundi, icy’ingenzi ni uko ubujurire bw’iremezo (appel) buba bwatanzwe ku gihe Urukiko rukabwakira, ndetse nta n’ingwate y’amagarama butangirwa nk’uko byagaragajwe. Kuba rero Urukiko Rukuru rw’Ubucuruzi rwarakiriye ubujurire bwuririye ku bundi bwatanzwe na DUCRAY LENOIR INTERNATIONAL Ltd, nta kosa rwakoze. Bityo, iyi ngingo y’ubujurire ya RWANDA REVENUE AUTHORITY ikaba nta shingiro ifite. 3. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwaragombaga kwemeza ko RWANDA REVENUE AUTHORITY icibwa inyungu ku musoro yakiriye ufatiriwe n’undi muntu ku musoreshwa utanditse mu Rwanda [33] Me Byiringiro Bajeni avuga ko RWANDA REVENUE AUTHORITY inenga ko mu gika cya 23 cy’urubanza RCOMA 00127/2021/HCC, Urukiko Rukuru rw’Ubucuruzi rwavuze ko inyungu DUCRAY LENOIR INTERNATIONAL Ltd isaba zifite ishingiro, hashingiwe ku kuba RWANDA REVENUE AUTHORITY yarakiriye imisoro izi neza ko itakabaye iyakira, akaba asanga iyo myumvire y’Urukiko atari yo kubera ko RWANDA REVENUE AUTHORITY atari yo yaciye uwo musoro, ko ahubwo wafatiriwe n’ibigo bya Leta kandi ufatirwa ku muntu utanditswe mu Kigo cy’imisoro n’amahoro mu Rwanda.

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[34] Asobanura ko ibyakozwe byashingiwe ku ngingo ya 51 y’itegeko n°16/2005 rigena imisoro itaziguye ku musaruro, iteganya ko “Umusoro ufatirwa wa 15% ku bwishyu bukorewe umuntu utanditse mu Rwanda”, ko rero ibyo bigo bya Leta byafatiriye umusoro, byabikoze mu rwego rwo kubahiriza ibiteganywa n’itegeko, ariko ko bitigeze bimenyesha RWANDA REVENUE AUTHORITY ko byayizaniye umusoro unyuranyije n’amategeko, kandi ko mu mategeko, RWANDA REVENUE AUTHORITY isabwa kwishyura inyungu, iyo ari igihe yakoreye umusoreshwa igenzura cyangwa umusoro wishyuwe mu buryo busanzwe n'umusoreshwa wanditse mu Rwanda, korero DUCRAY LENOIR INTERNATIONAL Ltd atari umusoreshwa wa RWANDA REVENUE AUTHORITY kuko itanditse mu buyobozi bw'imisoro, kandi ko ingingo ya 54 y’Itegeko rigena uburyo bw’isoresha abahagarariye uregwa bashingiraho basaba inyungu itareba DUCRAY LENOIR INTERNATIONAL kubera ko atari umusoreshwa wa RRA. Avuga kandi ko ubwishyu budakwiye kubarwa mu mafaranga y’amanyamahanga kubera ko na RRA yahawe amafaranga y’amanyarwanda. [35] Abahagarariye DUCRAY LENOIR INTERNATIONAL Ltd bavuga ko RWANDA REVENUE AUTHORITY atari yo yafatiriye uwo musoro koko, ko ariko nyuma y’aho sosiyete bahagarariye iyandikiye iyisaba gusubizwa ayo mafaranga kubera ko atagombaga kuba yarafatiriwe, hagendewe ku ngingo ya 7 y’amasezerano hagati y’u Rwanda n’Ibirwa bya Maurice, kuko ayo masezerano asumba itegeko n°16/2005 rigena imisoro itaziguye ku musaruro mu Rwanda, yanze kuyasubiza kandi idahakana ko yayakiriye, ari yo mpamvu igomba kuyatangira inyungu. Basobanura ko kuva muri 2012 kugeza ubu, DUCRAY LENOIR INTERNATIONAL Ltd iba yaracuruje ayo mafaranga RWANDA REVENUE AUTHORITY yanze gusubiza, ndetse ko izo nyungu zakomeza kubarwa kugeza igihe amafaranga azishyurirwa, kandi ko ubwishyu butabarirwa mu mafaranga y’amanyarwanda kubera ko n’ubundi DUCRAY LENOIR INTERNATIONAL Ltd yishyurwaga mu madolari n’amayero, ndetse ko kuba itagira konti mu Rwanda, gutanga ubwishyu bushyizwe mu mafaranga y’u Rwanda, kurangiza urubanza byazagorana. Bavuga kandi ko ingingo ya 54 y’Itegeko rigena uburyo bw’isoresha iteganya ko inyungu zibarwa kugeza igihe RWANDA REVENUE AUTHORITY isubirije umusoro, kandi ko muri uru rubanza, DUCRAY LENOIR INTERNATIONAL Ltd yabaze inyungu guhera mu kwezi kwa 02/2020, ubwo yandikiraga RRA iyisaba gusubiza umusoro yahawe. [36] Bavuga na none ko n’ubwo gufatira amafaranga yashyikirijwe RWANDA REVENUE AUTHORITY mu buryo bunyuranyije n’amategeko byakozwe n’ibigo byakoranye ubucuruzi na DUCRAY LENOIR INTERNATIONAL Ltd, ayo mafaranga afatwa nk’aho yishyuwe na DUCRAY LENOIR INTERNATIONAL Ltd kuko ibigo byabikoze ku bwa (for and on behalf of) DUCRAY LENOIR INTERNATIONAL Ltd, bivuze ko ibyo bigo ari “withholding agents”, kandi ko ibyo bishimangirwa n’ingingo ya 43 y’Itegeko n°16/2005 ryo ku wa 18/08/2005 rigena imisoro itaziguye ku musaruro, ryakoreshwaga igihe amafaranga aburanwa yafatirwaga akanahabwa RRA, iteganya ko “Umusoro wafatiriwe cyangwa wishyuwe mbere iyo urenga umusoro ugomba kwishyurwa hashingiwe ku gika cya mbere cy’iyi ngingo, ufatwa n’Ubuyobozi bw’Imisoro nk’uwo kwishyura imisoro y’ibirarane cyangwa kwishyura imisoro y’indi izaza. Iyo umusoreshwa abisabye mu nyandiko, ayo mafaranga y’ikirenga ayasubizwa n'Ubuyobozi bw'Imisoro mu gihe cy’iminsi mirongo itatu (30) uhereye ku munsi bwakiriyeho inyandiko ibisaba kandi bigaragara ko nta birarane asigayemo”.

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[37] Bavuga ko uhabwa inyungu ari umusoreshwa wishyuye umusoro w’ikirenga kandi ntawusubizwe mu bihe biteganywa n’amategeko, ko nta ho itegeko rivuga umusoreshwa wanditse mu Rwanda cyangwa kwishyura mu buryo busanzwe nk’uko RRA ishaka kubyumvikanisha, kuko ingingo ya 3, agace ka 12 y’Itegeko n°026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoreshwa, isobanura ko umusoreshwa ari umuntu wese ugomba gusora hakurikijwe amategeko agenga imisoro mu Rwanda yaba yanditse cyangwa atanditse. Uko Urukiko rubibona [38] Ingingo ya 54 y’itegeko n° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoreshwa iteganya ko “Iyo umusoreshwa akuriweho umusoro, inyungu z’ubukererwe n’ibihano n’icyemezo cy’ubutegetsi cyangwa cy‘urukiko cyangwa se iyo adashubijwe, mu gihe giteganywa n’amategeko, imisoro y‘ikirenga yishyuye, ubuyobozi bw’imisoro bugomba kwishyura inyungu ku mafaranga umusoreshwa agomba gusubizwa. Inyungu ibarwa hakurikijwe igipimo cy’inyungu y ‘amabanki gishyirwaho na Banki Nkuru y ‘Igihugu kandi ishyirwaho uwo mwaka w’isoresha bahereye ku itariki ya mbere Mutarama muri uwo mwaka. Inyungu ibarwa umunsi ku wundi nta gukomatanya uhereye ku munsi yishyuriye kugeza ku munsi wo gusubizwa amafaranga na wo ubariwemo1”. Ingingo ya 3, 12˚ y’Itegeko rimaze kuvugwa iteganya ko” umusoreshwa ari umuntu wese ugomba gusora hakurikijwe amategeko agenga imisoro mu Rwanda2”. [39] Urubanza rwavutse kubera ko DUCRAY LENOIR INTERNATIONAL Ltd ivuga ko RWANDA REVENUE AUTHORITY yafashe amafaranga yayo ivuga ko ari umusoro ku musaruro, nyamara itagomba gusorera mu Rwanda, ahubwo igomba gusorera mu Birwa bya Maurice, RWANDA REVENUE AUTHORITY nayo yiyemerera ko DUCRAY LENOIR INTERNATIONAL Ltd atari umusoreshwa wayo, ibi bikaba byumvikanisha ko DUCRAY LENOIR INTERNATIONAL Ltd itarebwa n’amategeko agenga imisoro mu Rwanda ku byerekeye umusoro irimo kuburana muri uru rubanza. [40] Urukiko rurasanga kuba DUCRAY LENOIR INTERNATIONAL Ltd yivugira ko itarebwa n’amategeko agenga imisoro mu Rwanda ku bijyanye n’umusoro yaciwe, itahindukira ngo yiyite umusoreshwa uvugwa mu ngingo y’itegeko ryavuzwe haruguru, ku buryo yasaba inyungu z’umusoro washyikirijwe RWANDA REVENUE AUTHORITY. Rurasanga kandi kuba umusoro uburanwa waragombaga guhabwa Ibirwa bya Maurice, nta ho yahera ivuga ko amafaranga yashyikirijwe RWANDA REVENUE AUTHORITY iba irimo kuyacuruza, cyane ko itagaragaza ko uwo musoro yarangije kuwishyura mu Birwa bya Maurice, ku buryo iyo RWANDA REVENUE AUTHORITY isubiza amafaranga yashyikirijwe, aba yaragiye mu isanduku ya DUCRAY LENOIR INTERNATIONAL Ltd. Kuri iyi ngingo, akaba nta nyungu RWANDA REVENUE AUTHORITY yagombaga gutegekwa guha DUCRAY LENOIR INTERNATIONAL Ltd. 1 Ibiteganywa n’iyi ngingo y’itegeko bihura n’ibiteganywa n’ingingo ya 58 y’itegeko n˚ 020/2023 ryo ku wa 31/03/2023 rigena uburyo bw’isoresha. 2 Ijambo umusoreshwa ryarahinduwe mu itegeko rishya rigena uburyo bw’isoresha ryo muri 2023, aho risigaye ryitwa “Usora”.

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[41] Ku bijyanye no kuba DUCRAY LENOIR INTERNATIONAL Ltd isaba ko ubwishyu yahabwa bwabarwa mu mafaranga y’amanyamahanga aho kubarirwa mu mafaranga y’amanyarwanda, Urukiko rurasanga nta shingiro bifite, kubera ko RWANDA REVENUE AUTHORITY ivuga ko yashyikirijwe amafaranga y’u Rwanda, DUCRAY LENOIR INTERNATIONAL Ltd ikaba itabasha kubivuguruza.

4. Kumenya ishingiro ry’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa n’ababuranyi [42] Abahagarariye DUCRAY LENOIR INTERNATIONAL Ltd bavuga ko kuba sosiyete bahagarariye yarashowe mu rubanza no kuba RWANDA REVENUE AUTHORITY itarubahirije amategeko, byatumye igira ibyo itakaza bikubiyemo igihembo cya Avoka, amafaranga y’ikurikiranarubanza, ingendo, amafaranga yo gufotora inyandiko zitandukanye, itumanaho ndetse n’igihe ita kuri uru rubanza, bakaba basaba Urukiko rw’Ubujurire gutegeka RWANDA REVENUE AUTHORITY kuyiha amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza angana na 5.000.000 Frw, yiyongera kuri 1.720.000 Frw yagenwe n’Urukiko rw’Ubucuruzi ndetse na 1.000.000 Frw yagenwe n’Urukiko Rukuru rw’Ubucuruzi. Bavuga ko amafaranga RWANDA REVENUE AUTHORITY isaba nta shingiro yahabwa, kubera ko ari yo yatumye urubanza ruvuka, yanatsindwa igakomeza kujurira. [43] Me BYIRINGIRO Bajeni avuga ko indishyi DUCRAY LENOIR INTERNATIONAL Ltd isaba nta shingiro zifiite, kubera ko atari RWANDA REVENUE AUTHORITY yayishoye mu manza, ndetse ko nta n’ikimenyetso itanga kigaragaza ko amafaranga isaba yaba yarayakoresheje koko. Asaba ahubwo Urukiko gutegeka DUCRAY LENOIR INTERNATIONAL Ltd gusubiza Ikigo ahagarariye 1.000.000 Frw ahwanye n’ibyakozwe ku rubanza, 2.000.000 Frw y’igihembo cya Avoka na 50.000 Frw yatanzeho ingwate y’amagarama ijurira. Uko Urukiko rubibona [44] Ingingo ya 111 y’itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikiye ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe.” [45] Urukiko rurasanga nta muburanyi ukwiye guhabwa amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka kuri uru rwego, kuko buri ruhande rugize ibyo ruhaweho ukuri. III. ICYEMEZO CY’URUKIKO [46] Rwemeje ko ubujurire bwatanzwe na RWANDA REVENUE AUTHORITY, bufite ishingiro kuri bimwe.

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[47] Rwemeje ko urubanza RCOMA 00127/2021/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 14/02/2022, ruhindutse gusa ku bijyanye n’inyungu RWANDA REVENUE AUTHORITY yategetswe guha DUCRAY LENOIR INTERNATIONAL Ltd, zikaba zivanyweho. [48] Ruvuze ko amafaranga y’ingwate y’amagarama yatanzwe na RWANDA REVENUE AUTHORITY ijurira, ahwanye n’ibyakozwe mu rubanza.