SOFATHEBE LTD v RRA

# SOFATHEBE LTD v RRA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-09-15 - Case/document no.: RCOMA 00061/2022/HCC - Collection: Commercial High Court

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SOFATHEBE LTD v. RRA [Rwanda URUKIKO RUKURU RW’UBUCURUZI – RCOMA 00061/2022/HCC (Nkurunziza, P.J.) 15 Nzeli 2023] Amategeko agenga imiburanishirize y’imanza z’ubucuruzi – Ubujurire – Mu gihe ubujurire butanzwe nyuma ntaho butandukaniye n’ubwatanzwe mbere, ubwo bwa nyuma ntacyo buba buje kumara – Kuba uwajuririwe yahera kuri ubwo bujurire bwa kabiri agatanga igisubizo, nta kosa yaba akoze kuko nyirabayazana w’ibyo byose ari uwatanze ubujurire bumwe inshuro ebyiri kandi bidakenewe. Incamake y’ikibazo: SOFATHEBE Ltd yaciwe na RRA umusoro ungana na 420,597, 377 Frw iwujuririra kuri Komiseri Mukuru ibinyujije muri system ya E-tax ndetse imuha ikibigaragaza, nyuma yongera kujurira bwa kabiri Komiseri Mukuru afata icyemezo ashingiye ku bujurire bwa kabiri. SOFATHEBE Ltd yareze RRA mu Rukiko rw’ubucuruzi ivugako itahawe igisubizo mu gihe cyemewe n’amategeko, urwo Rukiko ruca urubanza rwemeza ko ikirego cyayo nta shingiro gifite kuko yasubijwe mu gihe giteganywa n’amategeko. Urega atishimiye icyemezo cy’urukiko, yakijuririye mu Rukiko Rukuru rw’ubucuruzi, ndetse muri urwo Rukiko aburana avugako RRA yafashe ubujurire bwa kabiri ibusimbuza ubwa mbere ndetse ikaba ntaho igaragaza ko ubujurire bwa kabiri busimbura ubwa mbere. Ku rundi ruhande uregwa avugwa avugako bitewe n’uko ubujurire bwombi bwari bwubahirije ibihe byo kujuririra Komiseri Mukuru, bifatwa ko ubwa kabiri busimbuye ubwa mbere maze burasuzumwa ndetse bunafatwaho icyemezo na Komiseri Mukuru, avuga kandi kandi ko ubujuirre bwombi bwatanzwe binyuze muri system ya e-tax. Incamake y’icyemezo : Mu gihe ubujurire butanzwe nyuma ntaho butandukaniye n’ubwatanzwe mbere, ubwo bwa nyuma ntacyo buba buje kumara. Kuba uwajuririwe yahera kuri ubwo bujurire bwa kabiri agatanga igisubizo, nta kosa yaba akoze kuko nyirabayazana w’ibyo byose ari uwatanze ubujurire bumwe inshuro ebyiri kandi bidakenewe. Ubujurire nta shingiro bufite. Amategeko yifashishijwe: Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha, Ingingo ya 50. Imanza zifashishijwe: Nta manza zifashishijwe. Urubanza

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I. IMITERERE Y’URUBANZA [1] SOFATHEBE LTD yakorewe igenzura ku misoro CIT, TVA, TPR na WTH 15% ku myaka ya 2016&2017, icibwa umusoro ungana na 420,597,377 FRW. SOFATHEBE LTD yajuririye Komiseri Mukuru (Reba ubujurire bw’urega bwo ku wa 01/06/2021), abinyujije muri systeme ya E-tax maze iyo systeme imuha ikigaragaza ko ubujurire bwe bwageze muri RRA ndetse bugiye gusuzumwa akazahabwa igisubizo. [2] Ku itariki ya 21/06/2021 SOFATHEBE LTD yongeye kwandikira Komiseri Mukuru avuga ko ajuriye (Reba ubujurire bw’urega bwo ku wa 20/06/2021 bwageze muri RRA ku wa 21/06/2021) abinyujije muri systeme ya E-tax yari yarakoresheje ajurira ubwa mbere. [3] Kuwa 20/08/2021, Komiseri Mukuru yafashe icyemezo ku bujurire bwa SOFATHEBE LTD. SOFATHEBE LTD yatanze ikirego mu Rukiko rw’Ubucuruzi ivuga ko yahanagurwaho umusoro ungana na 420,597,377 frw kubera ko itahawe igisubizo ku bujurire yatanze mu gihe cyemewe n’amategeko. Ivuga ko (SOFATHEBE) nta gisubizo yahawe ku bujurire bwayo mu gihe cy’iminsi 60 iteganywa n’amategeko bivuze ko ubujurire bwayo bwahawe ishingiro hagendewe ku biteganywa n’ngingo ya 50 y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha. [4] RWANDA REVENUE AUTHORITY yavugaga ko SOFATHEBE LTD yasubijwe ku gihe giteganywa n’amategeko kuko SOFATHEBE LTD yatanze ubujurire kabiri (2) ubujurire bwa mbere yabutanze ku itariki ya 01/06/2021 naho ubujurire bwa kabiri ibutanga ku itariki ya 20/06/2021, Komiseri Mukuru asubiza SOFATHEBE LTD tariki ya 20/08/2021 hagendewe ku bujurire bwa kabiri yatanze tariki 20/06/2021 kuko yafashe ko ubujurire bwa kabiri bwasimbuye ubwa mbere kuko ubujurire bwose bwasabaga ibintu bimwe. [5] Urukiko rwaciye urubanza rusanga SOFATHEBE LTD yarasubijwe mu gihe giteganywa n’amategeko, rwemeje ko ikirego cyayo nta shingiro gikwiye guhabwa, rutegeka ko SOFATHEBE LTD yishyura RWANDA REVENUE AUTHORITY indishyi z’igihembo cya Avoka no gukurikirana urubanza zingana n’ibihumbi Magana arindwi (700.00 FRW). [6] SOFATHEBE LTD yajuririye urubanza mu Rukiko Rukuru

rw’ubucuruzi, ikirego cyandikwa kuri RCOMA 00061/2022/HCC.Iburanisha ryatangiye kuwa 18/01/2023, rigenda ryimurwa bitewe nuko ababuranyi bageragezaga kumvikana, birangira batageze ku bwumvikane. Iburanisha ryakomeje kuwa 19/07/2023, SOFATHEBE LTD iburanirwa na Me Uwiragiye Pierre Celestin, RWANDA REVENUE AUTHORITY iburanirwa na Me Gatera Jean Clément. [7] SOFATHEBE LTD ijurira ivuga ko Urukiko rwajuririwe rwafashe icyemezo rwirengagije ibimenyetso n’uburyo ibihe bibarwa iyo hatanzwe ubujurire. Inavuga ko Urukiko ku rwego rwa mbere rwahaye RWANDA REVENUE AUTHORITY indishyi z’igihembo cy’ Avoka n’ikurikirana rubanza kandi bitari bikwiye. [8] RRA ivuga ko uwajuriye yirengagiza ko nyuma yo kujuririra Komiseri Mukuru ku wa 01/06/2021 yongeye kumujuririra ku wa 20/06/2021, ubwo bujurire bugera muri RRA ku wa 21/06/2021, ko bitewe n’uko ubwo bujurire bwombi bwari bwubahirije ibihe byo kujuririra

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Komiseri Mukuru, bifatwa ko ubwa kabiri busimbuye ubwa mbere maze burasuzumwa ndetse bunafatwaho icyemezo na Komiseri Mukuru iminsi 60 itarashira. Ku birebana n’indishyi, RRA isanga izo yagenewe zishingiwe kukuba yarashowe mu rubanza kandi ari nta mpamvu ndetse bikaba ari nako byagaragariye urukiko mu rubanza rujuririrwa. [9] Urukiko rushingiye kuri izo mpaka, rusanga hagomba gusuzumwa ibibazo bikurikira : - Kumenya niba iminsi 60 yo gufata icyemezo ku bujurire bwatanzwe na SOFATHEBE LTD yabarwa kuva kuwa 01/06/2021 cyangwa niba yabarwa kuva kuwa 20/06/2021 - Kumenya niba Urukiko ku rwego rwa mbere rwarahaye RRA indishyi z’igihembo cy’Avoka n’ikurikirana rubanza kandi bitari bikwiye II. Isesengura ry’ibibazo biri mu rubanza.  Kumenya niba iminsi 60 yo gufata icyemezo ku bujurire bwatanzwe na SOFATHEBE LTD yabarwa kuva kuwa 01/06/2021 cyangwa niba yabarwa kuva kuwa 20/06/2021 [10] Uburanira SOFATHEBE LTD avuga mu gika cya 12, 13 na 14 by’urubanza rujuririrwa, Urukiko rwirengagije ko iyo ubujurire butanzwe muri RWANDA REVENUE AUTHORITY buba bufite nomero de reference buhabwa kandi SOFATHEBE Ltd yari yayigaragaje, ari nayo igaragaza ko ubujurire bwatanzwe n’igihe bwatangiwe, ko Urukiko rwirengagije ko RWANDA REVENUE AUTHORITY mu gika cya 8 yavugaga ko mu gihe yari igisuzuma ubujurire bwa SOFATHEBE Ltd, ngo ku italiki ya 20/06/2021 SOFATHEBE yongeye gutanga ubujurire bwa kabiri ibunyujije muri systeme ya e-tax yari yakoresheje mbere itanga ubujurire bwa mbere ariko ngo ubujurire bwayo bugera kuri RWANDA REVENUE AUTHORITY ku wa 21/06/2021 maze ngo igafata ko ngo ari ubujurire busimbura ubwa mbere. [11] Avuga ko nta bimenyetso RWANDA REVENUE AUTHORITY yagaragaje byerekana koko ko inyandiko yo kuwa 20/06/2021 yasimbuye ubujurire bwahawe Appeal case no APPTD2021060003696 bufite source ID no: AUDDTD2019080002042 kandi bwakiriwe na Commissioner General bwatanzwe ku italiki ya 01/06/2021 binyuze muri syteme ya e-tax ari nayo RWANDA REVENUE AUTHORITY ivuga ko yakoreshwejwe hatangwa ubujurire bwa kabiri. Ko ntaho RWANDA REVENUE AUTHORITY igaragaza ko ku italiki ya 21/06/2021 yakiriye ubwo bujurire bwa kabiri busimbura ubwa mbere hakoreshejwe e-tax system. [12] Akomeza avuga ko mu gika cya 9 cy’urubanza rujuririrwa, RWANDA REVENUE AUTHORITY ivugako ku italiki ya 07/07/2021, ngo ibinyujije kuri e-mail ya SOFATHEBE Ltd yayoherereje inyandiko yo ku wa 06/07/2021 iyimenyesha ko ubujurire bwayo bwo ku wa 20/06/2021 ko yabubonye, asanga Urukiko ku rwego rwa mbere rutari kubiheraho, kuko ibaruwa yo ku wa 06/07/2021 yakiriwe na SOFATHEBE Ltd ku wa 07/07/2021 yayimenyeshaga ko hongerewe igihe cyo gusuzuma ubujurire bwakiriwe ku wa 21/06/2021, RWANDA REVENUE AUTHORITY ikaba itabasha kugaragaza aho bwakiriririwe. [13] Uburanira RRA avuga ko ibivugwa n’urega ko urukiko rutakoze isesengura rishingiye ku bimenyetso, atariko biri kubera impamvu zikurikira :

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- Urega arirengagiza ko nyuma yo kujuririra Komiseri Mukuru ku wa 01/06/2021 yongeye kumujuririra ku wa 20/06/2021 ubwo bujurire bugera muri RRA ku wa 21/06/2021, bityo bitewe n’uko ubwo bujurire bwombi bwari bwubahirije ibihe byo kujuririra Komiseri Mukuru, bifatwa ko ubwa kabiri busimbuye ubwa mbere maze burasuzumwa ndetse bunafatwaho icyemezo na Komiseri Mukuru. Aha hakwibazwa impamvu yongeye kujurira niba atifuzaga ko ubwo bujurire bwa kabiri busuzumwa, ko niyo budasuzumwa yari kuba aburana impamvu atari bwo bwasuzumwe. - Kuvuga ko RRA itagaragaje ikimenyetso cy’uko ubujurire bwa kabiri (ubwakozwe ku wa 20/06/2022 bukagera muri RRA ku wa 21/06/2022) urega yabutanze abinyujije muri systeme ya Etax siko biri kuko byatangiwe ikimenyetso (Reba ikimenyetso cyerekana ko ubujurire bwo ku wa 20-062021 bwageze muri system ya e-tax ijuririrwamo muri RRA ku wa 21-062021). - Kuvuga ko RRA itagaragaje ko yakiriye ubujurire bwa kabiri (ubwakozwe ku wa 20/06/2022 bukagera muri RRA ku wa 21/06/2022) siko bimeze kuko, uretse kugaragarizwa ko systeme ya RRA ijuririrwamo ya e-tax yerekana ko ubwo bujurire bwakozwe ku wa 20/06/2022 bukahagera ku wa 21/06/2022, urukiko rwagaragarijwe ibaruwa yashyikirijwe urega kuri email yo ku wa 07-07-2021 amenyeshwa ko ubujurire bwakiriwe, bugiye gusuzumwa ndetse ko azahabwa igisubizo mu minsi 60 Uko Urukiko rubibona [14] Impande zombi muri uru rubanza zemeranywa ko kuwa 01/06/2021, SOFATHEBE Ltd yatanze inyandiko ijuririra Komiseri Mukuru ku musoro itemera ukubiye mu nyandiko igena umusoro. Impande zombi zinemeranywa kandi ko kuwa 20/06/2021, SOFATHEBE Ltd yongeye gutanga inyandiko isa niyo yari yatanze kuwa 01/06/2021, ijuririra Komiseri Mukuru, ubwo bujurire bugera muri RRA ku wa 21/06/2021. Hakurikijwe imiburanire y’impande zombi, Urukiko rurasanga kuri iyi ngingo y’ubujurire, impaka zishingiye ku kumenya niba niba iminsi 60 yo gufata icyemezo ku bujurire bwatanzwe na SOFATHEBE LTD yabarwa kuva kuwa 01/06/2021 cyangwa niba yabarwa kuva kuwa 20/06/2021. [15] Ingingo ya 50 y’itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ryakoreshwaga igihe SOFATHEBE LTD yatangaga ubujurire1 iteganya ko: “Komiseri Mukuru 1 Mu gihe cy’icibwa ry’uru rubanza, uburyo bw’isoreshwa bugenwa n’Itegeko N° 020/2023 ryo ku wa 31/03/2023 rigena uburyo bw’isoresha. Ibirebana no gufata icyemezo ku bujurire, biteganywa n’ingingo ya 53 yaryo iteganya ko: “Komiseri Mukuru afata icyemezo ku bujurire mu gihe kitarenze iminsi mirongo itatu (30) uhereye ku munsi ubwo bujurire bwakiriwe akakimenyesha usora mu nyandiko. Komiseri Mukuru cyangwa undi mukozi w’Ubuyobozi bw’imisoro ubifitiye ububasha washyizweho na Komiseri Mukuru ashobora kongera indi minsi mirongo itatu (30) ku gihe kivugwa mu gika cya mbere cy’iyi ngingo akabimenyesha usora. Iyo Komiseri Mukuru nta cyemezo afashe muri iyo minsi ivugwa mu gika cya mbere n’icya kabiri by’iyi ngingo, ubujurire bufatwa nk’aho bufite ishingiro. Iyo ubujurire bwemewe bwose cyangwa igice cyabwo, Komiseri Mukuru akuriraho usora umusoro, inyungu z’ubukererwe

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afata icyemezo ku bujurire mu gihe kitarenze iminsi mirongo itatu (30) uhereye igihe ubwo bujurire bwakiriwe akakimenyesha umusoreshwa mu nyandiko. Komiseri Mukuru cyangwa undi mukozi w’Ubuyobozi bw’imisoro ubifitiye ububasha washyizweho na Komiseri Mukuru ashobora kongera indi minsi mirongo itatu (30) kuri icyo gihe akabimenyesha umusoreshwa. Iyo Komiseri Mukuru nta cyemezo afashe muri iyo minsi, ubujurire bufatwa nk’aho bufite ishingiro. Iyo ubujurire bwemewe bwose cyangwa igice cyabwo, Komiseri Mukuru akuriraho umusoreshwa umusoro ujyanye na bwo, inyungu z’ubukererwe n’ihazabu yo mu rwego rw’ubutegetsi”. [16] Ingingo ivugwa mu gika kibanziriza iki, itanga igihe kitarenze iminsi mirongo itatu (30) kuri Komiseri Mukuru, cyo gufata icyemezo ku bujurire bwatanzwe n’umusoreshwa, icyo gihe kikabarwa uhereye igihe ubwo bujurire bwakiriwe. Inagena ko icyo gihe gishobora kongerwaho iminsi iminsi mirongo itatu (30) na Komiseri Mukuru cyangwa undi mukozi w’Ubuyobozi bw’imisoro ubifitiye ububasha washyizweho na Komiseri Mukuru, ariko icyo cyemezo cyo kongera igihe cyo gusuzuma ubujurire kigomba kumenyeshwa umusoreshwa watanze ubujurire. [17] Dosiye y’urubanza igaragaza ko SOFATHEBE LTD yakiriye inyandiko igena umusoro N° 489/RRA/DTD/R&DT/RBV/AUD/21 yo ku wa 21/05/2021 ungana na 420,597,377FRW. Dosiye y’urubanza inagaragaza ko ku itariki ya 01/06/2021, SOFATHEBE LTD yandikiye Komiseri Mukuru w’Ikigo cy’ Iguhugu Gishinzwe Imisoro n’Amahoro (Rwanda Revenue Authority), ijuririra icyemezo kimaze kuvugwa ikoresheje uburyo bw’ ikoranabuhanga ( e- tax system). Kuri iyo tariki ya 01/06/2021, SOFATHEBE yahise ihabwa igisubizo na RWANDA REVENUE AUTHORITY ko ubujurire bwayo bwakiriwe, ubwo bujurire bukaba bwarahawe Appeal case N° APPTD2021060003696. [18] Dosiye y’urubanza igaragaza ku itariki ya 20/06/2021, SOFATHEBE LTD yandikiye Komiseri Mukuru w’Ikigo cy’Igihugu Gishinzwe Imisoro n’Amahoro (Rwanda Revenue Authority), ijuririra icyemezo kimaze kuvugwa ikoresheje uburyo bw’ ikoranabuhanga ( e- tax system). Ubwo bujurire bwageze muri RRA kuwa 21/06/2021. Muri dosiye y’urubanza, harimo inyandiko ya RRA yo ku itariki ya 6/7/2021 yongera igihe cyo gusuzuma ubujurire bwo ku itariki ya 6/7/2021. [19] Ikigaragarira Urukiko nuko, ibikubiye mu nyandiko yo ku itariki ya tariki ya 01/06/2021 bisa n’ibikubiye mu nyandiko yo ku itariki ya 20/06/2021. Itandukaniro rikaba ku itariki byandikiweho igaragara ahabanza kuri buri rupapuro aho hamwe bigaragara ko rwanditswe ku itariki ya 01/06/2021, naho ahandi handitseho itariki ya 20/06/2021. Ibi bigaragaza ko Komiseri Mukuru w’Ikigo cy’Igihugu Gishinzwe Imisoro n’Amahoro (Rwanda Revenue Authority) yashyikirijwe ubujurire bumwe inshuro ebyiri mu bihe bitandukanye kandi bwose bujyanye no kujuririra inyandiko igena umusoro N° 489/RRA/DTD/R&DT/RBV/AUD/21. [20] Ku birebana no kumenya niba iminsi 60 yo gufata icyemezo ku bujurire bwatanzwe na SOFATHEBE LTD yabarwa kuva kuwa 01/06/2021 cyangwa niba yabarwa kuva kuwa 20/06/2021, Urukiko Rukuru rw’Ubucuruzi rusanga Komiseri Mukuru w’Ikigo cy’Igihugu Gishinzwe Imisoro n’Amahoro (Rwanda Revenue Authority) yarashoboroga guhera ku bujurire bwatanzwe kuwa 01/06/2021 agatanga igisubizo, cyangwa se agahera kubwatanzwe kuwa 20/06/2021 nabwo agatanga igisubizo kuko bwose yabushyikirijwe. Kuba yaratanze igisubizo n’ihazabu yo mu rwego rw’ubutegetsi bijyanye n’ubujurire bwemewe”.

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ahereye ku bujurire bwatanzwe na SOFATHEBE LTD kuwa 20/06/2021 nta kosa yakoze kuko yahereye ku itariki bwatangiweho kandi akaba ari SOFATHEBE LTD yabwitangiye. Iyo SOFATHEBE LTD idatanga ubwo bujurire bwa kabiri, ntabwo Komiseri Mukuru w’Ikigo cy’Igihugu Gishinzwe Imisoro n’Amahoro (Rwanda Revenue Authority) aba yarabuhereyeho atanga igisubizo. [21] Urukiko Rukuru rw’Ubucuruzi rusanga, bidakwiye ko umusoreshwa utishimiye ibikubiye mu nyandiko igena umusoro, atanga ubujurire bumwe inshuro ebyiri, bwanditse kimwe inyuguti ku yindi kandi hajuririrwa icyemezo kimwe. Mu gihe ubujurire butanzwe nyuma ntaho butandukaniye n’ubwatanzwe mbere, ubwo bwa nyuma ntacyo buba buje kumara. Ibi ubwabyo byafatwa nk’ikosa ryakozwe n‘uwatanze ubujurire, akongera akabutanga ntacyo ahinduye kubyo yatanze mbere. Kuba uwajuririwe yahera kuri ubwo bujurire bwa kabiri agatanga igisubizo, nta kosa yakoze kuko nyirabayazana w’ibyo byose ari uwatanze ubujurire bumwe inshuro ebyiri kandi bidakenewe. [22] Urukiko ruhereye ku bisobanuro bitanzwe mu bika bibiri bibanziriza iki, rusanga impamvu y’ubujurire irebana no kuba SOFATHEBE LTD itarahawe igisubizo ku bujurire yatanze mu gihe cyemewe n’amategeko ihereye gusa ku bujurire yatanze kuwa 01/06/2021, nta shingiro ifite kuko SOFATHEBE LTD yirengagiza ko kuwa 20/06/2021 yongeye gutanga ubundi bujurire busa nkubwo yari yatanze mbere. Bityo, uru Rukiko Rukuru rw’Ubucuruzi rukaba rwemeranywa n’umwanzuro w’Urukiko rw’Ubucuruzi rwemeje ko nta bukererwe RWANDA REVENUE AUTHORITY yagize mu gusubiza SOFATHEBE LTD ku bujurire bwayo yatanze kuwa 20/06/2021.  Kumenya niba Urukiko ku rwego rwa mbere rwarahaye RRA indishyi z’igihembo cy’Avoka n’ikurikirana rubanza kandi bitari bikwiye [23] Uburanira SOFATHEBE Ltd avuga ko mu gika cya 17 cy’urubanza rujuririrwa, Urukiko rwavuze ko indishyi zisabwa na SOFATHEBE Ltd ntazo igomba guhabwa ngo kuko ikirego cyayo kitahawe ishingiro, na RRA nta ndishyi yari ikwiye guhabwa kuko ariyo yirengagije nkana uburenganzira umusoreshwa ahabwa n’amategeko. [24] Akomeza avuga ko kuri uru rwego izo ndishyi zakurwaho, ahubwo RRA ikirengera ingaruka zo kuba yaratumye SAFATHEBE Ltd yaritabaje urukiko maze ikishyura igihembo cy’avoka kingana na 2,000,000FRW ndetse n’amafaranga ibihumbi magana abiri (200,000 frw) ajyanye no gukurikirana urubanza rwayo ku rwego rwa mbere. [25] Uburanira RRA avuga ko kuba RRA yaragenewe indishyi byatewe nuko yashowe mu rubanza kandi ari nta mpamvu ndetse bikaba ari nako byagaragariye urukiko mu rubanza rujuririrwa. Uko Urukiko rubibona [26] Urukiko rurasanga kuri iyi ngingo y’ubujurire, impaka zishingiye ku kumenya niba Urukiko rw’Ubucuruzi rutari rukwiye kwemeza ko SAFATHEBE Ltd yishyura RRA amafaranga y’igihembo cy’avoka n’ay’ikurikiranarubanza.

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[27] 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 nkuko ryavuguruwe kandi ryujujwe kugeza ubu niteganya ko : “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“. [28] Kimwe mu byo ingingo ya 111 ivugwa mu gika kibanziriza iki igaragaza, nuko ikirego cy’amafaranga y’ikurikiranarubanza kigamije kwishyuza ibyakoreshejwe mu rubanza. Ibyakoreshejwe mu rubanza bikubiyemo ibintu bitandukanye, harimo amafaranga y’ikurikiranarubanza, ay’igihembo cy’avoka n’andi yose atangwa ku rubanza. [29] Urukiko rutegeka uwatsinzwe urubanza gusubiza uwarutsinze amafaranga y’igihembo cy’avoka n’ay’ikurikiranarubanza mu gihe bigaragaye ko yaburaniwe n’avoka kandi ko hari ayo yatanze akurikirana urubanza. Ku birebana n’uru rubanza, ku rwego rwa mbere Urukiko rwasanze RRA yaraburaniwe n’avoka ndetse igira n’ibyo itakaza ikurikirana urubanza. Uru Rukiko rusanga ibi ariryo shingiro ry’amafaranga y’igihembo cy’avoka n’ay’ikurikiranarubanza yagenenwe RRA. [30] Ku bivugwa na SAFATHEBE Ltd ko RRA ariyo nyirabayazana w’imanza, Urukiko Rukuru rw’Ubucuruzi rusanga ibi atari byo, kuko nkuko byagaragajwe hasesengurwa ikibazo cyo kumenya niba iminsi 60 yo gufata icyemezo ku bujurire bwatanzwe na SOFATHEBE LTD yabarwa kuva kuwa 01/06/2021 cyangwa niba yabarwa kuva kuwa 20/06/2021, ntabwo icyemezo cyafashwe na RRA aricyo cyabaye intandaro y’uru rubanza kuko byagaragaye ko cyafashwe mu bihe bikurikije amategeko.

[31] Urukiko ruhereye kuri ibyo bisobanuro bimaze gutangwa, rusanga impamvu y’ubujurire irebana no kuba Urukiko ku rwego rwa mbere rwarahaye RRA indishyi z’igihembo cy’Avoka n’ikurikirana rubanza kandi bitari bikwiye, nta shingiro ifite kuko izo ndishyi zatanzwe hashingiwe ku mpamvu yumvikana ijyanye no kuba RRA yarashowe mu rubanza, hakaza kugaragazwa ko nta kosa yakoze.  Ibijyanye n’igihembo cy’Avoka n’ikurikiranarubanza ku rwego rw’ubujurire [32] Uburanira SOFATHEBE LTD avuga ko kuba RRA itarahereye igisubizo ku gihe SOFATHEBE Ltd ku bujurire bwayo yasabagako ikurirwaho umusoro ungana na 420,597,377FRW, bigatuma SOFATHEBE LTD yiyambaza inkiko, ubu urubanza rukaba rugiye mu rwego rw’ubujurire, SOFATHEBE isaba Urukiko gutegeka RRA kwishyura igihembo cy’ avoka kingana n’amafaranga 1,000,000FRW n’ikurikirana rubanza 200,000 FRW ku rwego rw’ubujurire. [33] Uburanira RRA avuga ko indishyi zisabwa uzisaba atazikwiye kuko uretse no kuba ari we wishoye mu manza ndetse akanazishoramo RRA nta mpamvu, ntabasha no kugaragaza uburyo yishyuye ayo mafaranga kuko umuburanyi adapfa kugira ibyo asaba urukiko gutyo gusa, ahubwo abitangira ibimenyetso. Akomeza avuga ko bitewe no gushorwa mu rubanza nta

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mpamvu, RRA isaba kugenerwa indishyi z’ikurukiranarubanza zingana na 1,000,000FRW n’igihembo cya avoka kingana na 1,000,000FRW ku rwego rw’ubujurire [34] SOFATHEBE LTD ivuga ko igihembo cy'avoka n'amafaranga bisabwa na RWANDA REVENUE AUTHORITY ntabyo ikwiye guhabwa kuko niyo yakomeje kwirengagiza nkana ibyo amategeko ateganya, ikaba rero yaragombaga kuyubahiriza ntishake kwirengagiza uburenganzira bw'umusoreshwa. Ko mu gihe umusoreshwa yiyambaje Urukiko kugirango amurenganure ntaho yahera ivuga ko umukozi wayo uhebwa ku kwezi nkuko nayo ibyivugira akwiye guhabwa igihembo cy'avoka n'amafaranga yo gukurikirana urubanza kandi biri mu nshingano ze ahemberwa, cyane ko nayo amafaranga isaba itayakwiye. Uko Urukiko rubibona [35] Nkuko byavuzwe hasesengurwa ikibazo kiri mu rubanza kibanziriza igisesengurwa muri iki gika, Urukiko rutegeka uwatsinzwe urubanza gusubiza uwarutsinze amafaranga y’igihembo cy’avoka n’ay’ikurikiranarubanza mu gihe bigaragaye ko yaburaniwe n’avoka kandi ko hari ayo yatanze akurikirana urubanza. Ku birebana n’uru rubanza, kuri uru rwego rw’ubujurire, Urukiko rusanga RRA yaraburaniwe n’avoka ndetse igira n’ibyo itakaza ikurikirana urubanza, bityo ikaba ikwiye guhabwa na SOFATHEBE Ltd 500.000FRW y’igihembo cy’avoka na 200.000FRW y’ikurikiranarubanza kuri uru rwego rw‘ubujurire. [36] Ku birebana no kuba RRA iburanirwa n’abakozi bahembwa buri kwezi, Urukiko rusanga bitaba impamvu yo kugenera RRA amafaranga y’ikurikiranarubanza n’ay’igihembo cy’avoka kuko ikigamijwe ari ugusubiza RRA ayo mafaranga iba yatakaje ku bakozi bakora ako kazi. Iyo bataza kuburanira RRA muri uru rubanza bari gukora ibindi. Uyu kandi ninawo murongo n’Urukiko rw’Ikirenga mu manza RCOMAA 0021/15/CS rwaciwe kuwa 03/11/2017), Urukiko rwageneye igihembo cya avoka ababuranira RRA runashingiye ku zindi manza (RCOMA 0035/14/CS rwo ku wa 24/02/2017 n’urubanza RCOMAA 0050/2016/CS rwo ku wa 12/05/2017), n’urubanza RCOMAA 00048/2016/SC rwaciwe ku wa 05/01/2018. III. ICYEMEZO CY’URUKIKO [37] Rwemeje ko ubujurire rwashyikirijwe na SOFATHEBE Ltd nta shingiro bufite. [38] Rwemeje ko imikirize y’urubanza RCOM 01151/2021/TC rwaciwe n’Urukiko rw’Ubucuruzi kuwa 22/12/2021 igumyeho mu ngingo zarwo zose. [39] Rutegetse SOFATHEBE Ltd kwishyura Ikigo cy’Igihugu Gishinzwe Imisoro n’Amahoro (Rwanda Revenue Authority), ibihumbi magana arindwi (700.000FRW) (agizwe na 500.000FRW y’igihembo cy’avoka na 200.000FRW y’ikurikiranarubanza) kuri uru rwego rw ‘ubujurire [2] Ruvuze ko amafaranga y’amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.