SORAS AG LTD /SANLAM INSURANCE COMPANY LTD v NYIRANEZA

# SORAS AG LTD /SANLAM INSURANCE COMPANY LTD v NYIRANEZA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2021-07-26 - Case/document no.: RCA 00001/2021/HC/RWG - Collection: High Court

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SORAS AG LTD /SANLAM INSURANCE COMPANY LTD v NYIRANEZA [Rwanda URUKIKO RUKURU – RCA 00001/2021/HC/RWG (BANDORA, P.J.) 26 nyakanga 2021] Amategeko agenga ubwishingizi – impanuka – indishyi z’amafaranga yo kwivuza – Ntabwo ari ngombwa buri gihe ko uwangijwe n’impanuka agomba kubanza gukoresha amafaranga ye yivuza kugira ngo azayasubizwe nyuma n’umwishingizi. Iteka rya Perezida nº31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga, i Ingingo ya 19. Incamake y’Ikibazo: Urubanza rwatangiye Nyiraneza arega Sanlam Plc mu Rukiko Rwisumbuye rwa Ngoma asaba Urukiko ko rwayitegeka kumuha indishyi zitandukanye kubera impanuka yagize yamusigiye ubumuga buhoraho bwa 50% akagerageza kumvikana nayo bikananirana. Urukiko rwemeje ko ikirego cya Nyiraneza gifite ishingiro kuri bimwe rutegeka Sanlam gumuha indishyi. Sanlam AG Plc ntabwo yishimiye iyo mikirize ijurira mu Rukiko Rukuru ivuga ko amafaranga y’indishyi zibangamira ry’uburambe ku kazi yatanzwe kandi ataragombaga gutangwa kuko Indishyi z’ibangamirabukungu yazihawe akaba ngo rero atagenerwa n’izuburambe kuko yaba azihawe kabiri, Ku yindi ngingo y’ubujrire yavuze ko ibisobanuro byatanzwe n’urukiko rwisumbuye ku amafaranga akenewe ngo Nyiraneza yivuze isanga bidasobanutse neza, kuko rwavuze ko ngo Sanlam yareba niba yajya iyamuha buhoro buhoro cyangwa habaho kumvikana n’ibitaro akaba yavurwa. avuga ko aya mafaranga uyasaba agomba kwivuza akagaragaza ayo yakoresheje akayasubizwa. Nyiraneza we avuga ko ubujurire bwa Sanlam AG Plc nta shingiro bufite. Urukiko rwemeje ko indishyi zibangamira ry’uburambe ku kazi zidakwiye gutangwa. Urukiko rwemeje kandi ko kuba uregwa yaragaragaje Facture proforma, yerekana amafaranga azagenda kuri ubwo buvuzi, ariya mafaranga agomba gutangwa kugira ngo Nyiraneza avurwe. Incamake y’cyemezo:1. Ntabwo ari ngombwa buri gihe ko uwangijwe n’impanuka agomba kubanza gukoresha amafaranga ye yivuza kugira ngo azayasubizwe nyuma n’umwishingizi. Bityo kuba uwangijwe n’impanuka aragaragaje Facture proforma yatanzwe n’ibitaro bigomba kumuvura igaragaza amafaranga azagenda kuri ubwo buvuzi, ayo mafaranga agomba gutangwa. Ubujurire bufite ishingiro kuri bimwe. Amategeko yashingiweho : Iteka rya Perezida Nº31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga, ingingo ya13, 19 Imanza zifashishijwe :

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RCAA 0202/17/CS J.B NYETERA c/ CORAR, rwaciwe n’Urukiko rw’Ikirenga kuwa 9/4/2009 Urubanza IMITERERE Y’URUBANZA [1] Ku wa 19/10/2018 saa 15h00 mu Ntara y’I Burasirazuba mu Karere ka Ngoma mu Murenge wa Rukumberi mu Kagari ka Gituza mu Mudugudu wa Mfune, habereye impanuka yatejwe n’imodoka Minibus Toyota Hiace plaque RAB 289C yavaga Sake yerekeza mu Bugesera, umushoferi wayo yaje kurenga umuhanda agonga inzu y’umuturage irasenyuka, mu bari bayirimo hakomerekamo Nyiraneza Donatille. Yarivuje ariko asigarana ubumuga buhoraho bungana na 50% n’ibangamiraburanga riri ku rwego rwa 2 nk’uko contre-expertise ibyerekana. Iyo modoka yari ifite ubwishingizi muri SANLAM PLC. Nyiraneza yaje kuyishyikiriza dossier ngo bumvikane ariko ntibyshoboka aribwo yaganye urukiko rwisumbuye rwa Ngoma ngo rumugenere indishyi zitandukanye yasabye. [2] Mu mwanzuro warwo wo kuwa 10 Ukuboza 2020, urwo rukiko Rwemeje ko ikirego cya Nyiraneza Donatille gifite ishingiro kuri bimwe, Rwemeje ko SANLAM AG PLC yishyura urega indishyi zingana na 13 216 431 frw nk’uko zasobanuwe. [3] SANLAM AG PLC mu izina ry’uyiburanira ntabwo yishimiye iyo mikirize,aribwo yajuriye avuga ko Ibirebana no kuba haratanzwe 540.000Frw y’indishyi zibangamira ry’uburambe ku kazi, kandi ataragombaga gutangwa kuko Indishyi z’ibangamirabukungu yazigenewe akaba rero atagenerwa n’izuburambe kuko yaba azihawe kabiri, kuko asanga kuri prejudice de carriere ngo ibimenyetso itegeko riteganya ntago byuzuye, kuba agaragaza ko yacuruzaga ngo bigaragara ko nta prejudice impanuka yamuteye kuko ibyo yakoraga mbere y’impanuka, yakomeje kubikora cyane ko asanga impanuka zose atariko zigira ingaruka ku mwuga umuntu asanzwe akora. [4] Ku yindi ngingo y’ubujrire yavuze ko kubirebana n’amafaranga 5.712.000Frw akenewe ngo Nyiraneza ashobore kwivuza, asanga ibisobanuro biyemeza byatanzwe n’urukiko rwisumbuye rwa Ngoma bidasobanutse neza, ndetse agasanga no kurangiza uru rubanza byateza ibindi bibazo nkaho rwasobanuye ko "Sanlam yareba niba yajya iyamuha buhoro buhoro cyangwa habaho kumvikana n’ibitaro akaba yavurwa". Kubijyanye n’imategeko rigenga uburyo bwo gutanga indishyi, ngo itegeko rivuga ko Societe isubiza amafaranga abaka indishyi batanze bayagaragarije ibimenyetso, Bityo asoza avuga ko uyasaba yakagombye kuba yaragaragaje amafaranga victim yakoresheje akayasubizwa. [5] Iburanisha ry’uru rubanza ryabaye kuwa 21/06/2021rirasozwa, ababuranyi bamenyeshwa ko bazaza gusomerwa kuwa 20/07/2021 saa tatu, ariko kuri iyo tariki ntirwasomwa kuko umucamanza atari bwarangize kurusesengura, bityo isomwa ryimurirwa kuwa 26/07/2021 saa tatu. Muri uru rubanza harasusumwa ibibazo byo kumenya niba ː

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Amafaranga 540.000frw y’indishyi zibangamira ry’uburambe ku kazi ataragombaga gutangwa Amafaranga 5.712.000frw akenewe ngo Nyiraneza Donatille ashobore kwivuza yayahabwa nyuma yo kwivuza abanje kugaragaza ibimenyetso. IBIBAZO BIGARAGARA MURI URU RUBANZA N’ISESENGURWA RYABYO Kubijyanye no kumenya niba Amafaranga 540.000 frw y’indishyi zibangamira ry’uburambe ku kazi ataragombaga gutangwa. [6] Ingingo ya 19 y’Iteka rya Perezida nº31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga igira iti : “Ibangamira ry'uburambe mu kazi : (…) gutakaza uburambe mu kazi ku muntu wari usanzwe akora. (…) amafaranga agomba gutangwa (…) agarukira gusa ku mezi atandatu y'umusaruro abazwe kandi atarengeje inshuro 30 umushahara w'umwaka muto ntarengwa wemewe n'amategeko” [7] Mu bisobanuro byatanzwe kuri iyi ngingo mu rwego rwa mbere urukiko rwemeza ko ariya mafaranga agomba gutangwa, ni uko " urega asanzwe ari umucuruzi w’inkweto, nk’uko binagaragazwa na kitansi yishyuriyeho ipatante ryo mu mwaka wa 2020, ndetse hari n’izindi yishyuriyeho amahộro mu mwaka wa 2019. Muganga yagaragaje ko urega yavuwe ariko akaba asigaranye ibisigisigi bikomeye mu gituza, mu ruti rw’umugongo ndetse bigahereza n’ibikanu n’ijosi, akagira n’ibibazo mu kuboko kw’iburyo, ibi bisigisigi bikaba bikomeye rwose unarebye ingano y’ubumuga buhoraho buri hejuru bungana na 50% kandi yarabuhawe n’umwishingizi. Bityo bikaba byumvikana ko atazabasha kwinyakura nka mbere mu murimo we w’ubucuruzi, ngo abugiremo umwete uba ukenewe mu bucuruzi kuko mu busanzwe ubucuruzi busaba gukora umuntu agira bwangu. Bityo rero yagenerwa izi ndishyi, zikaba 3 000 frw x 30 x 6 = 540 000 frw." [8] Urukiko rwumva uburanira SORAS AG LTD /SANLAM INSURANCE COMPANY LTD mu izina ry’uyihagarariye anenga ibyo bisobanuro avuga ko Mu gace ka 12 k’urubanza rujuririrwa, Urukiko mu kugena indishyi zibangamira ry’uburambe ku kazi, rwashingiye ku ma patantes ya 2019 na 2020 nyamara iyo asuzumye uko ikibazo giteye, asanga impanuka yarabaye kuwa 19/10/2018, bityo izo patante bikaba bisobanuye ko ari izatanzwe nyuma y’uko impanuka iba. [9] Agifite ijambo asanga kugirango byemerwe ko Nyiraneza Donatille yakoraga umuirimo umuha inyungu, ngo yagombye kugaragaza ko mbere y’impanuka yari umucuruzi koko, akagaragaza patante zibanziriza impanuka, akanagaragaza kandi aho yatangiye imisoro muri Rwanda Revenue Authority, kuko umucuruzi uhabwa patante agaragaza n’inyungu yagize ku mwaka, akabitangira n’umusoro muri RRA, bityo asanga kutabigaragaza byaba bisobanuye ko atujuje ibiteganywa n’ingingo ya 19 y’Iteka rya Perezida Urukiko rwashingiyeho rumuha indishyi

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[10] Yashoje avuga ko Urukiko rwisumbuye rwa Ngoma rwasesenguye ingingo y’itegeko rwashingiyeho mu buryo butari bwo, ari nayo mpamvu asaba Urukiko rujuririwe kubitesha agaciro. [11] Urukiko rwumva uburanira uregwa mu bujurire avuga ko Indishyi mbangamira burambe ku kazi zatanzwe hashingiwe ku ngingo ya 19 y’Iteka rya Perezida Nº31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga igira iti: “Ibangamira ry'uburambe mu kazi : (...) gutakaza uburambe mu kazi ku muntu wari usanzwe akora. (...) amafaranga agomba gutangwa (...) agarukira gusa ku mezi atandatu y'umusaruro abazwe kandi atarengeje inshuro 30 umushaharaw'umwaka muto ntarengwa wemewe n'amategeko”. [12] Yakomeje avuga ko ikigaragara, ni uko SANLAM AG PLC idahakana ko Nyiraneza Donathile yamugaye ndetse Muganga ngo yagaragaje ko yavuwe ariko akaba asigaranye ibisigisigi bikomeye mu gituza, mu ruti rw’umugongo ndetse bigahereza n’ibikanu n’ijosi, akagira n’ibibazo mu kuboko kw’iburyo, ibi bisigisigi ngo bikaba bikomeye rwose unarebye ingano y’ubumuga buhoraho buri hejuru bungana na 50% kandi yarabuhawe n’umwishingizi. [13] Agifite ijambo asanga kuba urega bigaragara ko ari umucuruzi w’inkweto, nk’uko binagaragazwa na kitansi yishyuriyeho ipatante ryo mu mwaka wa 2020, ndetse hari n’izindi yishyuriyeho amahộro mu mwaka wa 2019, byumvikana ko atazabasha kwinyakura nka mbere mu murimo we w’ubucuruzi, ngo abugiremo umwete uba ukenewe mu bucuruzi kuko mu busanzwe ubucuruzi busaba gukora umuntu agira bwangu. Asoza asaba Urukiko kuzemeze ko nta kosa ryakozwe mu gutanga ziriya ndishyi. [14] Urukiko rubona dosiye yerekana ko Impanuka Nyiraneza Donatille yagize ndetse ashingiraho asaba indishyi, yarabaye kuwa 19/10/2018, ntabwo rero yabaye kuwa 19/10/2019 nk’uko uruhande ruregwa ndetse n’urukiko rwisumbuye rwa Ngoma bashatse kubyumivikanisha. [15] Urukiko rusanga uburanira uregwa mu bujurire, ashaka kumvikanisha ko uwo aburanira impanuka iba yari asanzwe ari umushabitsi cyangwa umucuruzi ndetse akanagerageza kwerekana aho yagiye yishyurira imisoro cyangwa Patente.1 [16] Urukiko rusanga ariko nk’uko bivugwa n’uruhande rwajuriye,ni uko muri izo nyemezabwishyu zatanzwe zerekana ko uregwa mbere y’uko akora impanuka yari asanzwe ari umucuruzi,ni uko izo yatanze zose ari izinyuma y’uko akora impanuka kuko hafi ya zose zihera mu 2019 nta nimwe yerekanye y’imbere yo kuwa 19/10/2018 ,ndetse nta n’ikindi cyemezo cyangwa ikimenyetso cyerekana koko ko yari asanzwe ari umucuruzi mbere y’uko akora impanuka,bityo rushingiye kuri ibyo byose ndetse runashingiye no ku itegeko ryagarajwe, ntaho urukiko rwisumbuye rwa Ngoma rwari gushingira rutanga indishyi zo gutakaza uburambe mu kazi kuko akazi kavugwa kakorwaga n’uwahohotewe atashoboye mu buryo butaziguye kwerekana ko mbere yuko akora impanuka yari asanzwe ari umushabitsi.Bityo Amafaranga 540.000 frw y’indishyi zibangamira ry’uburambe ku kazi zatanzwe ku rwego rwa mbere ntabwo zagombaga gutangwa ariyo mpamvu zigomba kuvanwaho . 1 Reba muri inyemezabwishyu yahawe zerekana ko yasoze

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Kubijyanye no kumenya niba amafaranga 5.712.000 frw akenewe ngo Nyiraneza Donatille ashobore kwivuza yayahabwa nyuma yo kwivuza abanje kugaragaza ibimenyetso,bityo akabona kuyasubizwa. [17] Ingingo ya 3 y’Itegeko N° 41/2001 ryo ku wa 19/09/2001 ryerekeye imyishyurire y'abangirijwe n'impanuka zitewe n'ibinyabiziga bigenzwa na moteri kandi bigenda ku butaka, iteganya ko Uwangirijwe n'impanuka itamuviriyemo urupfu, afite uburenganzira bwo kuvuzwa cyangwa gusubizwa amafaranga yatanze yivuza n'ayo yaguze imiti kubera uburwayi yatewe n'iyo mpanuka. Afite uburenganzira, bwo kwishyurirwa cyangwa gusubizwa amafaranga yatanze ku ngendo zo kujya kwivuza, amafaranga yatanze yitoza gusubira uko yari ameze mbere n'ayo yatanze yongera kwitoza umwuga we, kimwe n'amafaranga yo kugura amenyo y'amakorano cyangwa gusimbura ingingo zindi zamugaye n'andi mafaranga yose yatanzwe n'uwangirijwe n'impanuka cyangwa yatanzwe n'undi muntu wese wamwitagaho ku buryo ubwo ari bwo bwose. [18] Ingingo ya 13 y’Iteka rya Perezida Nº 31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga igira iti : “Amafaranga yo kwivuza, yo gushyirwa mu bitaro, yo kugura imiti, yo gutwarwa mu modoka itwara abarwayi, yo kongera kumenyereza umubiri, yo kugorora ingingo, y'ibyuma bikoreshwa, y'insimburangingo n'ay'ingendo zo kujya kwivuza arihwa n'uwateje impanuka cyangwa umwishingizi we, hakurikijwe ibiciro biriho mu Rwanda. Agomba kwishyurwa n'abo bombi, bamaze kubona inzandiko zibihamya, (…).” [19] Urukiko rusanga icyo izo ngingo zishaka kumvikanisha, ni uko uwateje impanuka ariwe wishyura amafaranga yo kwivuza iyo yagaragarijwe ibimenyetso. [20] Urukiko rubona mu rwego rwa mbere urukiko rwemeza ko ariya mafaranga agomba gutangwa, "rwashingiye ku cyemezo cya Muganga wa Rwanda Military Hospital cyo ku wa 16/01/23019 aho Muganga agaragaza neza ko ibi bitaro byamuvuye ariko akaba asigaranye ubundi burwayi bukeneye ubuvuzi bwihariye, nyamara ariko bukaba bushobora kuvurwa n’ibindi bitaro aribyo King Faycal Hospital.Muganga akaba yarabikoreye Transfer. Hari kandi Facture Proforma aho Ibitaro By’umwami Faycal (King Faycal Hospital/ Hopital Roi Faycal) byagaragaje ko ubwo buvuzi bwakenera hafi 5 712 000frw." [21] Urukiko rwumva uburanira SORAS AG LTD /SANLAM Insurance Company Ltd mu izina ry’uyihagarariye anenga ibyo bisobanuro, avuga ko mu gika cya 16 cy’urubanza, Urukiko rwategetse ko SANLAM yishyura 5.712.000 rw kugirango Nyiraneza ashobore kwivuza, nyamara ngo iyo asuzumye ubusobanuro urukiko rutanga kubirebana n’uburyo ayo mafaranga yatangwa, asanga huzuyemo inenge mu gufata icyemezo. [22] Mu gusobanuro izo nenge, avuga ko kuba Urukiko mu guca urubanza rwaravuze ko uburyo byakorwamo SANLAM yabireba, niba yajya iyamuha buhoro buhoro uko agenda avurwa, cyangwa niba yakumvikana n’ibitaro bikamuvura SANLAM ikazishyura nyuma kugeza kuri ariya mafaranga, cyangwa niba yayamushyirira kuri konte ikajya igenzura uko akoreshwa mu kumuvura.

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[23] Akomeza avuga ko iyo mikirize y’urubanza, igaragaza ko umucamanza yararanzwe n’amarangamutima kandi akaba yarafashe icyemezo kigoye gushyira mu bikorwa. Ariyo mpamvu SANLAM isanga Urukiko rwari gutegeka ko Nyiraneza Donatilla agaragaza impapuro yivurijeho, hanyuma agasubizwa amafaranga yivujije nk’uko ingingo ya 13 y’Iteka rya Perezida n° 31/01/ryo kuwa 25/08/2003 ibiteganya, kuko iteganya ko ayo mafaranga yo kwivuza asubizwa iyo agaragarijwe ibimenyetso. [24] Yashoje avuga ko uwakomerekeye mu mpanuka ngo yari afite uburyo bwo kwivuza, cyane cyane ko agaragaza ko nyuma y’impanuka yacuruzaga nk’uko amapatantante anyuranye yashyize muri system abigaragaza, bityo n’imanza ngo Umucamanza avuga mu gika cya 16 cy’urubanza, asanga ntaho zahurira n’ikiburanwa mu gihe usaba amafaranga yo kwivuza agaragaza ko hari ibimenyetso by’ubushobozi yari afite bwo kwivuza. [25] Urukiko rwumva uburanira uregwa mu bujurire avuga ko, icyemezo cyafashwe n’Urukiko ku mafaranga angana na 5 712 000frw akenewe kugira ngo Nyiraneza ashobora kwivuza neza nta nenge gifite kuko cyubahirije amategeko n’ibimenyetso Urukiko rwahawe. nk’uko bigaragara ku cyemezo cya Muganga wa Rwanda Military Hospital cyo ku wa 16/01/2019 ngo agaragaza neza ko ibi bitaro byamuvuye ariko akaba asigaranye ubundi burwayi bukeneye ubuvuzi bwihariye, nyamara ariko bukaba bushobora kuvurwa n’ibindi bitaro aribyo King Faycal Hospital. Muganga akaba yarabikoreye Transfert. Hari kandi Facture Proforma aho Ibitaro bya King Faycal Hospital byagaragaje ko ubwo buvuzi bwakenera 5 712 000frw. [26] Yakomeje avuga ko ariya mafaranga SANLAM ikaba igomba kuyatanga hashingiye ku ngingo ya 3 y’Itegeko nº41/2001 ryo ku wa 19/09/2001 ryerekeye imyishyurire y'abangirijwe n'impanuka zitewe n'ibinyabiziga bigenzwa na moteri kandi bigenda ku butaka igira iti : “Uwangirijwe n'impanuka itamuviriyemo urupfu afite uburenganzira bwo Kuvuzwa cyangwa gusubizwa amafaranga yatanze yivuza n'ayo yaguze imiti kubera uburwayi yatewe n'iyo mpanuka. Afite uburenganzira, bwo kwishyurirwa cyangwa gusubizwa amafaranga yatanze ku ngendo zo kujya kwivuza, amafaranga yatanze yitoza gusubira uko yari ameze mbere n'ayo yatanze yongera kwitoza umwuga we, kimwe n'amafaranga yo kugura amenyo y'amakorano cyangwa gusimbura ingingo zindi zamugaye n'andi mafaranga yose yatanzwe n'uwangirijwe n'impanuka cyangwa yatanzwe n'undi muntu wese wamwitagaho ku buryo ubwo ari bwo bwose. Igihe kurangiza kwivuza bigaragarira bigenwa n'impuguke mu by'ubuvuzi”. Yanavuze kandi ko hari kandi n’izindi manza zemeye gutanga bene aya mafaranga akenewe n’urega ngo akomeze kwivuza, izo manza zirimo cyane cyane urubanza rwaciwe n’Urukiko rw’Ikirenga rwabisobanuye ku buryo buhagije ari rwo RCAA 0202/17/CS J.B NYETERAc/ CORAR, rwo ku wa 9/4/2009 paras 83-88. [27] Urukiko rusanga icyo uburanira Soras Ag Ltd /Sanlam Insurance Company Ltd mu izina ry’uyihagarariye ashaka kumvikanisha, ni uko Nyiraneza Donatilla agomba kubanza kwivuza hanyuma akazazana inyemezabwishyu zerekana amafaranga yakoresheje bityo nabo bakabona aho bahera bayamusubiza, ibyo ndetse akavuga ko abishingira ku ngingo ya 13 y’Iteka rya Perezida Nº 31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga.

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[28] Urukiko rusanga mu gika cya 85 cy’urubanza RCAA 0202/17/CS J.B NYETERAc/ CORAR, rwo ku wa 9/4/2009 rwaciwe n’urukiko rw’Ikirenga rwaratanze ubusobasnuro bugomba kumvikina kuri iyo ngingo itangwa n’uwajuriye,aho rwavuze ko "kuvuga ko uwahohotewe ariwe byanze bikunze ugomba kwiyishyurira ubuvuzi akazishyurwa nyuma amaze kwerekana impapuro yishyuriyeho amafaranga yo kwivuza ,ibyo nta shingiro byahabwa kuko byaba bishaka kumvikanisha ko uwagize impanuka adafite uburyo bwo kwitangira mbere amafaranga yo kwivuza adashobora kugobokwa n’umwishingizi ,ibyo bikaba byaba ari isesengura rikosheje ry’itegeko ridashobora kwemerwa hakurikijwe amahame agenga isesengura ry’amategeko." [29] Mu gika gikurikira urwo rukiko rwakomeje gusobanura ko "iyo ngingo mu kika cyao cya mbere, ikigomba kumvikana kandi kijyanye n’ibyo igamije, ni uko, bidakuyeho ko uwangijwe n’impanuka yakwiyishyurira amafaranga yo kwivuza, maze akayusbizwa nyuma, bitabuza n’umwishingizi yabasha kwaka "Pro forma "zaho uwagize impanuka agomba kuvurirwa, gutanga ingwate yo kumuvuza, (caution), kwishingira ubwishyu n’ibindi byose byatuma uwagize impanuka avurwa atabanje byanze bikunze kwiyishurira ubwe." [30] Urukiko rusanga rushingiye kuri ibyo bisobanuro byatanzwe n’Urukiko rw’Ikirenga muri ruriya rubanza aho rwasesenguye ingigo ya 13 y’Iteka rya Perezida Nº 31/01 ryo kuwa 25/8/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’umubiri buturutse ku mpanuka zitewe n’ibinyabiziga,byumvakana neza ko atari ngombwa buri gihe ko uwangijwe n’impanuka agomba kubanza gukoresha amafaranga ye yivuza kugira ngo azayasubizwe nyuma n’umwishingizi kuko hari igihe ibyo bitashobokera uwangirijwe n’Impanuka. [31] Urukiko rusanga rero kuba uregwa yaragaragaje Facture proforma yatanzwe n’ibitaro yoherejwemo, yerekana amafaranga azagenda kuri ubwo buvuzi, ndetse n’uwajuriye akaba atayinenga, bityo ariya mafaranga agomba gutangwa kugira ngo Nyiraneza Donatille avurwe. [32] Urukiko rusanga amafaranga Miliyoni eshanu ibihumbi magana arindwi na cumi na bibiri (5.712.000) yemejwe muri Proforma yatanzwe na Oshen Healthcare Rwanda isanzwe icunga Ibitaro by’Umwami Faisal "King Faisal Hospital", Sanlam Insurance Company Ltd igomba kuyashyira kuri Konti y’icyo kigo ibarizwa muri Banki y’Abaturage nomero 400411800910187 kugira ngo Nyiraneza Donatille atangire guhabwa ubuvuzi. [33] Urukiko rusanga kubijyanye n’izindi ndishyi zasabwe ku mpamde zombi, ntazigomba gutangwa kuko buri ruhande rufite kuri uru rwego ibyo rwatsindiye n’ibyo rwatsindiwe. ICYEMEZO CY’URUKIKO [34] Rwemeje ko ubujurire bwa Sanlam Insurance Company Ltd bufite ishingiro kuri bimwe. [35] Rwemeje ko urubanza RC 00181/2019/TGI/NGOMA rwaciwe ku wa 10 Ukuboza 2020 n’urukiko rwisumbuye rwa Ngoma ruhindutse.

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[36] Rutegetse Sanlam Insurance Company Ltd ko amafaranga Miliyoni eshanu ibihumbi magana arindwi na cumi na bibiri (5.712.000Frw) igomba kuyashyira kuri Konti ibarizwa muri Banki y’Abaturage nomero 400411800910187 y’ Ibitaro by’Umwami Faisal "King Faisal Hospital" bisanzwe bicungwa na Oshen Healthcare Rwanda, kugira ngo Nyiraneza Donatille atangire guhabwa ubuvuzi. [37] Rwemeje ko nta zindi ndishyi zitanzwe. [38] Rwemeje ko amafaranga yatanzwe hagwatirizwa uru rubanza ahwanye n’ibyarukozwemo byose.