TWAGIRAMUNGU v. IKIGO CY’IMISORO N’AMAHÔRO

# TWAGIRAMUNGU v. IKIGO CY’IMISORO N’AMAHÔRO

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2017-07-14 - Case/document no.: RCOMAA 0056/2016/SC - RCOMAA 0061/16/CS - Collection: Supreme Court

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TWAGIRAMUNGU v. IKIGO CY’IMISORO N’AMAHÔRO [Rwanda URUKIKO RW’IKIRENGA – RCOMAA 0056/2016/SC - RCOMAA 0061/16/CS (Kayitesi R, P.J., Karimunda na Hitiyaremye, J.) 14 Nyakanga 2017] Amategeko agenga imanza z’ubucuruzi – Sosiyete y’ubucuruzi – Uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete – Uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete bwemezwa gusa n’urukiko iyo hari impamvu, icyo gihe urukiko rwirengagiza itandukaniro riri hagati y’ubuzima gatozi bwa sosiyete n’ubwa banyirayo kugirango baryozwe ibikorwa bya sosiyete nkaho ari ibyabo – Itegeko N°27/2017 ryo kuwa 31/05/2017 rigenga amasosiyete y’ubucuruzi ingingo ya 95. Amategeko agenga imanza z’ubucuruzi – Sosiyete y’ubucuruzi – Uburyozwe – Gufatira umutungo w’abanyamigabane n’abayobozi ba sosiyete hagamijwe kuwugurisha – Gufatira imitungo y’abanyamigabane n’abayobozi ba sosiyete nta cyemezo cy’urukiko kigaragaza uburyozwe bwabo mu gutuma itishyura imisoro yaciwe, n’ukwirengagiza itandukaniro riri hagati y’ubuzimagatozi bwa sosiyete n’ubwabayozi cyangwa abanyamigabane bayo. Incamake y’ikibazo : Ikigo cy’Imisoro n’Amahôro cyakoreye Sosiyete Calibre Engeneering Ltd igenzura ry’umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ufatirwa wa 15% mu myaka ya 2006, 2007, 2008 na 2009, icibwa umusoro wose hamwe ungana na 497.097.062Frw, ariko ntiyishimiye umwanzuro w’abagenzuzi, ijuririra Komiseri Mukuru, nawe asubiza ko ikwiye gukurirwaho umusoro ungana na 138.969.517Frw, ikishyura ungana na 358.127.495Frw. Sosiyete Calibre Engeneering Ltd ntiyishimiye icyemezo cya Komiseri Mukuru, maze iregera Urukiko Rukuru rw’Ubucuruzi isaba gukurirwaho umusoro ungana na 221.604.531Frw ivuga ko itawemera, hagasigara 136.522.964Frw yemera. Urukiko Rukuru rw’Ubucuzi rwemeje ko Calibre Engeneering Ltd ikurirwaho umusoro ku nyongeragaciro yaciwe mu mwaka wa 2009 ungana na 151.847.796Frw hagahamaho umusoro wa Corporate Income Tax (CIT) ungana na 69.756.735Frw, bityo ikishyura umusoro ungana na 206.279.699Frw. Ikigo cy’Imisoro n’Amahôro cyajuririye icyo cyemezo mu Rukiko rw’Ikirenga kivuga ko ikirego cya Calibre Engeneering kitagombaga kwakirwa kuko yaregeye ibyo itajuririye kwa Komiseri Mukuru. Twagiramungu Vénuste yiregura avuga ko mu gihe urubanza rwari rutaraburanishwa mu Rukiko, rw’Ikirenga, yatunguwe no kubona ibaruwa y’Ikigo cy’Imisoro n’Amahôro yo ku wa 11/03/2015, imwishyuza umusoro ungana na 432.124.469. Nyuma yaho, Ikigo cy’Imisoro n’Amahôro cyandikira nanone sosiyete Trust Engeneering Solution Ltd Twagiramungu abereye umuyobozi n’umunyamigabane kimusaba ko imigabane, amafaranga n’indi mitungo afite muri iyo sosiyete ifatirwa kugira ngo hishyurwe ikirarane cy’umusoro sosiyete Calibre Engeneering Ltd ifite. Ibi byatumye Twagiramungu aregera Urukiko rw’Ubucuruzi rwa Nyarugenge asaba ko iryo fatira riteshwa agaciro. Urukiko rw’ubucuruzi rwa Nyarugenge rwaregewe rwasanze nta buryo Ikigo cy’Imisoro n’Amahôro cyari gutegeka Trust Engeneering Solution Ltd gufatira imitungo ya Twagiramungu

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Vénuste mu gihe nta bimenyetso bifatika bigaragaza ko, nk’umunyamigabane wa Calibre Engeering Ltd, yagize uruhare mu gutuma inanirwa kwishyura imisoro yaciwe, haba mu kuyicunga nabi cyangwa se andi makosa. Ikigo cy’Imisoro n’Amahôro nticyishimiye icyo cyemezo cy’Urukiko rw’Ubucuruzi maze kijuririra mu Rukiko Rukuru rw’Ubucuruzi kivuga ko urukiko rubanza rwaciye urubanza ruvuga ko nta bimenyetso bigaragaza ko Twagiramungu Vénuste yagize uruhare mu gutuma Calibre Engeneering Ltd itishyura imisoro kandi bihari. Nyuma y’isesengura, Urukiko Rukuru rw’Ubucuruzi ruvuga ko rwasanze Calibre Engeneering Ltd yarakoze ibikorwa bibyara inyungu ariko ntibyasorerwa, maze rwemeza ko Twagiramungu Venuste, Umuyobozi n’umwe mu bagize Inama y’Ubutegetsi bayo yakoze amakosa yo kutuzuza inshingano ze uko bikwiye. Urukiko Rukuru rw’Ubucuruzi rwasanze kandi bitari ngombwa gutegereza icyemezo cy’urukiko kugirango imitungo ya Twagiramungu Vénuste ifatirwe kuko ntaho biteganyijwe mu mategeko agenga imisoro mu Rwanda, maze rwemeza ko urubanza rwajuririjwe ruhindutse; bityo ko ifatira ryakozwe na Trust Engeneering Solution Ltd ku migabane; amafaranga n’indi mitungo ya Twagiramungu Vénuste rihamishijweho; rwemeza kandi ko Twagiramungu Vénuste agomba kuryozwa imisoro Calibre Engeneering Ltd itishyuye. Twagiramungu ntiyishimiye icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi maze ajuririra Urukiko rw’Ikirenga avuga ko urukiko rubanza rwemeje ko bitari ngombwa ko Ikigo cy’Imisoro n’Amahôro gitegereza icyemezo cy’Urukiko kugira ngo hafatirwe imitungo ye kuko nta tegeko ribibuza, avuga kandi ko Urukiko rwaragombaga kwerekana Itegeko ritanga ubwo burenganzira kuko ihame ari uko umutungo w’umuntu ari ntavogerwa. Twagiramungu Vénuste, avuga kandi ko ifatira (saisie) ry’umutungo w’umuyobozi cyangwa umunyamigabane wa sosiyete cyangwa irangiza ry’urubanza ku gahato (execution forcée) ku mitungo y’umuyobozi cyangwa umunyamigabane wa sosiyete uryozwa imisoro yaciwe sosiyete ridashoboka nta nyandikompesha (titre exécutoire), avuga kandi ko inyandiko isoresha (note d’imposition) ubwayo ari inyandikompesha (titre exécutoire) ariko ko itashingirwaho hafatirwa umutungo w’uwo itakorewe. Uburanira Ikigo cy’Imisoro n’Amahôro yiregura avuga ko ntacyabuza ko umutungo wa Twagiramungu Vénuste ufatirwa kuko bagiye kwishyuza sosiyete Calibre Engeneering Ltd abereye umunyamigabane umusoro yari yaciwe barayibura, bituma bafatira umutungo we kubera ko ari we wari wakoze amakosa yo gutuma itishyura umusoro, babikora bashingiye ku nyandiko y’isoresha (note d’imposition) yari yakorewe Calibre Engeneering Ltd kuko ubwayo ari inyandikompesha (titre exécutoire). Uburanira Ikigo cy’Imisoro n’Amahôro avuga nanone ko Itegeko ryo mu 2012 riteganya uburyo bwo kwishyuza imisoro ariyo mpamvu asanga nta kibuza ko iryo tegeko rihita ryubahirizwa ku misoro ryasanze itarishyurwa kuko riri mu mategeko agenga imitunganyirize y’imisoro ahita yubahirizwa agisohoka (effet immédiat). Arangiza asaba indishyi z’akababaro. Twagiramungu nawe asaba Urukiko rw’Ubujurire gusuzuma ishingiro ry’indishyi zisabwa n’uwo baburana. Twagiramungu yarangije avuga ko Calibre Engeneering Ltd yaciwe umusoro ku myaka ya 2007 na 2009, kandi icyo gihe hakaba nta tegeko ryariho riteganya uburyozwe bw’Abayobozi cyangwa Abanyamigabane ba sosiyete ku misoro yaciwe, avuga ko Itegeko riteganya uburyozwe ryasohotse

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mu 2012, akaba asanga iryo Tegeko ritagomba gukoreshwa risubira inyuma cyane cyane ko ryaje riremereza inshingano z’abasoreshwa. Incamake y’icyemezo : 1. Uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete bwemezwa gusa n’urukiko iyo hari impamvu, icyo gihe urukiko rwirengagiza itandukaniro riri hagati y’ubuzima gatozi bwa sosiyete n’ubwa banyirayo kugirango baryozwe ibikorwa bya sosiyete nkaho ari ibyabo. 2. Gufatira imitungo y’abanyamigabane n’abayobozi ba sosiyete nta cyemezo cy’urukiko kigaragaza uburyozwe bwabo mu gutuma itishyura imisoro yaciwe, n’ukwirengagiza itandukaniro riri hagati y’ubuzimagatozi bwa sosiyete n’ubwabayozi cyangwa abanyamigabane bayo. 3. Uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete aribyo byitwa “piercing the corporate veil” cyangwa “lifting the veil of the corporation” ni umwihariko (exception) wemezwa gusa n’Urukiko, rukirengagiza itandukaniro riri hagati y’ubuzimagatozi bwa sosiyete n’ubwa ba nyirayo kugirango abanyamigabane baryozwe ibikorwa bya sosiyete nkaho ari ibyabo. 4. Amategeko ajyanye n’imitunganyirize y’isoresha ahita akoreshwa ku misoro asanze itarasaza cyangwa itarishyurwa (effet immédiat), bityo hakaba nta kibuza mu gihe haba hari uruhare Twagiramungu Vénuste yagize mu gutuma Calibre Engeneering Ltd itishyura imisoro, yafatanya n’iyo sosiyete kwishyura iyo misoro Ubujurire bufite ishingiro kuri bimwe. Ifatira ryakorewe imitungo ya Twagiramungu kugirango hishyurwe imisoro yaciwe Calibre Engeneering Ltd riteshejwe agaciro Amategeko yashingiweho: Itegeko no 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, ingingo ya 46. Imanza zifashishijwe: Twagiramungu v. Ikigo cy’Imisoro n’Amahôro v Calibre Engeneering Ltd n’undi, RCOMA 0094/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 28/10/2016. Urubanza I. IMITERERE Y’URUBANZA [1] Inkomoko y’uru rubanza ni urundi rubanza rwabaye hagati ya Calibre Engeneering Ltd, Twagiramungu Vénuste abereye umunyamigabane, n’Ikigo cy’Imisoro n’Amahôro,1 aho Calibre Engeneering Ltd yakorewe igenzura ry’umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ufatirwa wa 15% mu myaka ya 2006, 2007, 2008 na 2009, icibwa umusoro wose hamwe ungana na 497.097.062Frw. Calibre Engeneering Ltd ntiyishimiye umwanzuro w’abagenzuzi, ijuririra Komiseri Mukuru, nawe asubiza ko ikwiye gukurirwaho umusoro ungana na 138.969.517Frw, ikishyura ungana na 358.127.495 Frw. Calibre Engeneering Ltd ntiyishimiye

1 Reba urubanza RCOMA 0094/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 28/10/2016.

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icyemezo cya Komiseri Mukuru iregera Urukiko Rukuru rw’Ubucuruzi isaba gukurirwaho umusoro ungana na 221.604.531Frw itemera, hagasigara 136.522.964Frw yemera. [2] Urukiko Rukuru rw’Ubucuzi rwemeje ko Calibre Engeneering Ltd ikurirwaho umusoro ku nyongeragaciro yaciwe mu mwaka wa 2009 ungana na 151.847.796Frw hagahamaho umusoro wa Corporate Income Tax (CIT) ungana na 69.756.735Frw, bityo ikishyura ungana na 206.279.699 Frw. [3] Ikigo cy’Imisoro n’Amahôro cyajuririye icyo cyemezo mu Rukiko rw’Ikirenga kivuga ko ikirego cya Calibre Engeneering kitagombaga kwakirwa kuko yaregeye ibyo itajuririye kwa Komiseri Mukuru, urubanza ruhabwa nimero RCOMA 0094/12/CS.2 Twagiramungu Vénuste avuga ko mu gihe urubanza rwari rutaraburanishwa n’uru Rukiko, yatunguwe no kubona ibaruwa y’Ikigo cy’Imisoro n’Amahôro yo ku wa 11/03/2015, imwishyuza umusoro ungana na 432.124.469 Frw nk’umunyamigabane n’Umuyobozi Mukuru wa Calibre Engeneering Ltd, bigeze ku wa 30/06/2015, Ikigo cy’Imisoro n’Amahôro cyandikira Trust Engeneering Solution Ltd gisaba ko imigabane, amafaranga n’indi mitungo Twagiramungu Vénuste afite muri iyo sosiyete ifatirwa kugira ngo hishyurwe ikirarane cy’umusoro Calibre Engeneering Ltd ifite, ko ibi byatumye Twagiramungu Vénuste aregera Urukiko rw’Ubucuruzi rwa Nyarugenge asaba ko iryo fatira riteshwa agaciro. [4] Mu rubanza RCOM 121/15/TC/NYGE rwaciwe ku wa 11/01/2016, Urukiko rwasanze nta buryo Ikigo cy’Imisoro n’Amahôro cyari gutegeka Trust Engeneering Solution Ltd gufatira imitungo ya Twagiramungu Vénuste mu gihe nta bimenyetso bifatika bigaragaza ko, nk’umunyamigabane wa Calibre Engeering Ltd, yagize uruhare mu gutuma inanirwa kwishyura imisoro yaciwe, haba mu kuyicunga nabi cyangwa se andi makosa, ko ahubwo icyo cyemezo cyari kugira agaciro iyo habanza kugaragazwa uburyozwe bwe nk’umuyobozi wa sosiyete nk’uko biteganywa n’ingingo ya 46 bis y’Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, ni uko rwemeza ko ifatira ku mitungo ya Twagiramungu Vénuste ryakozwe na Trust Engeneering Solution Ltd riteshejwe agaciro, ko nta mwenda ungana na 432.124.469Frw ibereyemo ikigo cy’Imisoro n’Amahôro, icyo Kigo gitegekwa kumwishyura 650.000Frw akubiyemo igihembo cy’Avoka n’ingwate y’amagarama yatanze arega. [5] Ikigo cy’Imisoro n’Amahôro nticyishimiye icyo cyemezo kijuririra Urukiko Rukuru rw’Ubucuruzi kivuga ko urukiko rubanza rwaciye urubanza ruvuga ko nta bimenyetso bigaragaza ko Twagiramungu Vénuste yagize uruhare mu gutuma Calibre Engeneering Ltd itishyura imisoro kandi bihari. [6] Mu rubanza RCOMA 00031/2016/CHC/HCC rwaciwe ku wa 14/07/2016, Urukiko rwasanze Calibre Engeneering Ltd yarakoze ibikorwa bibyara inyungu ariko ntibyasorerwa. Rwemeje ko Twagiramungu Venuste, Umuyobozi n’umwe mu bagize Inama y’Ubutegetsi bayo yakoze amakosa yo kutuzuza inshingano ze uko bikwiye kuko yemeye ko sosiyete ayoboye imenyekanisha ibyatunze umwuga (dépenses) idafitiye ibimenyetso nyamara nk’umuntu wari ushinzwe kugenzura imikorere ya buri munsi ya sosiyete harimo no kwishyura imisoro atari kwemera ko hamenyekanishwa ibyatunze umwuga bitabayeho.

2 Reba urubanza RCOMA 0094/12/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 28/10/2016.

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[7] Urukiko Rukuru rw’Ubucuruzi rwasanze kandi bitari ngombwa gutegereza icyemezo cy’urukiko kugirango imitungo ya Twagiramungu Vénuste ifatirwe kuko ntaho biteganyijwe mu mategeko agenga imisoro mu Rwanda, kuko nyuma yo gufatira iyo mitungo, Ikigo cy’Imisoro n’Amahôro cyashoboraga gutanga ikirego gisaba Urukiko kwemeza uburyozwe bwe mu kuba Calibre Engeneering Ltd itarishyuye imisoro cyangwa kikabisaba mu kirego kiregera kwiregura cyatanzwe na Twagiramungu Venuste, maze rwemeza ko urubanza rwajuririjwe ruhindutse, ko ifatira ryakozwe na Trust Engeneering Solution Ltd ku migabane, amafaranga n’indi mitungo ya Twagiramungu Vénuste rihamishijweho, ko Twagiramungu Vénuste agomba kuryozwa imisoro Calibre Engeneering Ltd itishyuye. [8] Twagiramungu Vénuste ntiyishimiye icyo cyemezo ajuririra Urukiko rw’Ikirenga avuga ko Urukiko Rukuru rw’Ubucuruzi rwemeje ko bitari ngombwa ko Ikigo cy’Imisoro n’Amahôro gitegereza icyemezo cy’Urukiko kugira ngo hafatirwe imitungo ye kuko nta tegeko ribibuza, nyamara ahubwo Urukiko rwaragombaga kwerekana Itegeko ritanga ubwo burenganzira kuko ihame ari uko umutungo w’umuntu ari ntavogerwa kandi hakaba ntaho Itegeko riteganya ko Ikigo cy’Imisoro n’Amahôro cyari gufatira imitungo kigatanga ikirego kigihesha “titre exécutoire”nyuma. [9] Twagiramungu Vénuste avuga kandi ko uretse kuba Urukiko Rukuru rw’Ubucuruzi rutaragaragaje aho buri musoro waciwe uhuriye n’amakosa bamwitirira, rwategetse ko yishyura imisoro yaciwe Calibre Engeneering Ltd rushingiye ku kuba amakosa ye ariyo yatumye imisoro itishyurwa, rwiyibagiza ko imisoro yaciwe muri 2007 na 2009 naho Itegeko riryoza abayobozi cyangwa abanyamigabane imisoro ya za sosiyete bayobora cyangwa bafitemo imigabane rikaba ryarasohotse muri 2012,3 bisobanuye ko gutegekwa kwishyura iyo misoro byaba bivuze ko iryo Tegeko, ryaje riteganya ibihano, ryakoreshejwe ku bikorwa byabaye ritaratangazwa mu Igazeti ya Leta, ibyo bikaba binyuranije n’umurongo watanzwe n’uru Rukiko mu rubanza RCOM A 0040/10/CS kandi ko ibyo Urukiko Rukuru rw’Ubucuruzi rwavuze ko atujuje inshingano ze kuko sosiyete yayoboraga yungutse ariko ntiyishyura imisoro atari amakosa mu gihe cyose Ikigo cy’Imisoro n’Amahôro kitagaraza imisoro itishyuwe bitewe n’uko hari umutungo wa sosiyete yatwaye. [10] Iburanisha mu ruhame ryabaye ku wa 13/06/2017, Twagiramungu Vénuste yunganiwe na Me Nsengiyumva Abel naho Ikigo cy’Imisoro n’Amahôro gihagarariwe na Me Byiringiro Bajeni. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO 1.Kumenya niba ifatira ry’umutungo wa Twagiramungu Vénuste ryarakozwe mu buryo bunyuranyije n’amategeko [11] Me Nsengiyumva Abel, uburanira Twagiramungu Vénuste, avuga ko ifatira (saisie) ry’umutungo w’umuyobozi cyangwa umunyamigabane wa sosiyete cyangwa irangiza ry’urubanza ku gahato (execution forcée) ku mitungo y’umuyobozi cyangwa umunyamigabane wa sosiyete uryozwa imisoro yaciwe sosiyete ridashoboka nta nyandikompesha (titre exécutoire), akaba asanga hagomba kubanza icyemezo cy’Urukiko giteganywa n’ingingo ya 46 bis y’Itegeko N

3 Reba Itegeko N 1/2012 ryo ku wa 20/12/2012 rihindura kandi ryuzuza itegeko N 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y’isoresha.

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25/2005 rigena imitunganyirize y’isoresha mbere y’uko ifatira rikorwa, Urukiko Rukuru rw’Ubucuruzi rukaba rwaribeshye aho rwavuze ko bishoka ko ifatira rikorwa nta cyemezo cy’Urukiko ngo kuko ntaho Itegeko riteganya ko ribanzirizwa n’icyemezo cy’Urukiko cyemeza uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete, nyamara kuba Itegeko ritabiteganya aricyo kigaragaza ko bitemewe. Asobanura ko yemera ko inyandiko isoresha (note d’imposition) ubwayo ari inyandikompesha (titre exécutoire) ariko ko itashingirwaho hafatirwa umutungo w’uwo itakorewe. [12] Me Byiringiro Bajeni, uburanira Ikigo cy’Imisoro n’Amahôro, avuga ko bagiye kwishyuza Calibre Engeneering Ltd umusoro yari yaciwe barayibura, bafatira umutungo wa Twagiramungu Vénuste kubera ko ari we wari wakoze amakosa yo gutuma itishyura umusoro, babikora bashingiye ku nyandiko y’isoresha (note d’imposition) yari yakorewe Calibre Engeneering Ltd kuko ubwayo ari inyandikompesha (titre exécutoire), kandi bakaba batari gukora “note d’imposition” ebyiri ku musoro umwe, akaba asanga ntacyabuza ko umutungo wa Twagiramungu Vénuste ufatirwa hashingiwe ku biteganywa n’ingingo ya 46 bis y’Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’umusoro kuko mu gihe inyandiko igena umusoro imaze gukorerwa sosiyete ntiyishyure, umusoro wishyuzwa umunyamigabane kuko aba ari we wakoze amakosa yateye kutishyura umusoro. UKO URUKIKO RUBIBONA [13] Ingingo ya 46 bis y’Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha ivuga ko: «Abayobozi bafite uruhare mu buryo butaziguye mu igenzura no mu micungire y’isosiyete idahamagarira rubanda kuyiguramo imigabane, baryozwa bose hamwe imisoro iyo sosiyete ibazwa, iyo bigaragaye ko ku bushake cyangwa ku burangare bwabo batumye isosiyete iryozwa iyo misoro. Abanyamigabane na bo baryozwa imisoro y’isosiyete iyo bafite uruhare mu micungire y’isosiyete cyangwa mu mikoreshereze mibi y’umutungo wayo ku buryo bituma idashobora kuzuza inshingano zijyanye n’imisoro. Urukiko rubifitiye ububasha rwemeza uburyozwe bw’abayobozi n’abanyamigabane buvugwa muri iyi ngingo.» [14] Dosiye y’urubanza igaragaza ko ku wa 02/03/2009 Calibre Engeneering Ltd yagiranye amasezerano yiswe “Contract of supply and service” na KT Construction Korea igomba gutanga serivisi zitandukanye zijyanye n’umushinga wa Rwanda Development Board (RDB)/Rwanda Information Technology Authority (RITA) wiswe “Fibro & Foc Network Construction Project in Kigali-Construction of Mast Towers” (Annex I), ubwo Calibre Engeneering Ltd yakoreraga KT Corporation inyemezabuguzi zijyanye n’imirimo n’ibyo yagemuye (service and supply) hari zimwe yacagaho umusoro ku nyongeragaciro (TVA) ku zindi ntibikore. [15] Dosiye y’urubanza igaragaza ko abagenzuzi b’imisoro bakoreye igenzura Calibre Engeneering Ltd ku musoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ufatirwa wa 15% ku myaka ya 2006, 2007, 2008 na 2009 bemeza ko igomba kwishyura umusoro wose ungana na 497.097.062 Frw. Nyuma yaho ku wa 21/03/2011, Twagiramungu Vénuste yandikiye Komiseri Wungirije Ushinzwe Imisoro y’Imbere mu Gihugu asobanura ibitarakozwe neza ku musoro ku nyungu, umusoro ku nyongeragaciro, umusoro ufatirwa wa 15% mu myaka ya 2006 kugeza 2009, Ikigo cy’Imisoro n’Amahoro cyamushubije ku wa 21/06/2011, kimugaragariza inyandiko zashingiweho Calibre Engeneering Ltd isoreshwa, amakosa yagaragaye, inyandiko zitatanzwe,

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inama zatanzwe n’ibisobanuro yahawe mu gihe cy’igenzura ry’umusoro Calibre Engeneering Ltd yakorewe ku wa 19/05/2011 (Annexes III-V). [16] Urukiko rurasanga Ikigo cy’Imisoro n’Amahôro gishingira ifatira ry’imitungo ya Twagiramungu Vénuste, nk’Umuyobozi n’umunyamigabane wa Calibre Engeneering Ltd, ku kuba yarakoreye KT Corporation Korea inyemezabuguzi zimwe akazicaho umusoro ku nyongeragaciro ahandi ntabikore, ayo ngo akaba ari amakosa yakoze ku bushake cyangwa ku burangare bwe kuko ari we wasinye kuri izo nyemezabuguzi kandi akaba ari nawe wari warasinye amasezerano zari zishingiyeho azi neza ko ubwishyu kuri ayo masezerano bwagombaga gucibwaho umusoro ku nyongeragaciro. Uretse kubivugisha amagambo, Ikigo cy’Imisoro n’Amahoro ntikigaragaza icyo gishingiraho kivuga ko amakosa kirega Twagiramungu Vénuste amuhama. [17] Urukiko rurasanga ingingo ya 46 bis y’Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha ishyiraho ihame ry’uko sosiyete ariyo igomba kwishyura umusoro yaciwe, ari nayo mpamvu inyandiko isoresha (note d’impositition) ikorerwa sosiyete ubwayo aho gukorerwa sosiyete hamwe n’abayobozi n’abanyamigabane bayo icyarimwe, bivuze ko uwo inyandiko isoresha igomba kugiraho ingaruka ari uwo yakorewe, bityo ibyo Me Byiringiro Bajeni avuga ko mu biteganywa n’iyo ngingo harimo n’uko inyandiko y’isoresha yashingirwaho hasoreshwa Umuyobozi cyangwa umunyamigabane wa sosiyete kabone nubwo atari we yakorewe nta shingiro bifite. [18] Urukiko rurasanga ingingo ya 46 bis iteganya ko impamvu yatuma umuyobozi wa sosiyete aryozwa hamwe na sosiyete (solidairement responsables/ jointly liable) imisoro yaciwe sosiyete ari igihe hari icyemezo kigaragaza ko, ku bushake cyangwa ku burangare bwe, yatumye sosiyete itishyura imisoro yari itegetswe kwishyura, naho umunyamigabane agafatanya na sosiyete kwishyura imisoro iyo ari mu bacunga sosiyete cyangwa abagize uruhare mu mikoreshereze mibi y’umutungo wayo bigatuma idashobora kwishyura imisoro yaciwe, ijambo “iyo bigaragaraye (s’il est raisonablement conclu/if it can be reasonably concluded) rikoreshwa ku bayobozi n’amagambo “iyo bafite uruhare mu micungire ya sosiyete cyangwa mu mikoreshereze mibi y’umutungo wayo” akoreshwa ku banyamigabane, Ikigo cy’Imisoro n’Amahoro gishingiraho kivuga ko cyasanze Twagiramungu Vénuste yarakoze amakosa akaba adakwiye gufatwa yonyine (d’une facon isolée) ahubwo akwiye gusomerwa hamwe n’andi ari muri iyo ngingo n’icyo umushingamategeko yari agamije ayishyiraho. [19] Urukiko rurasanga umushingamategeko yaravuze mu ngingo ya 46 bis ko Abayobozi cyangwa abanyamigabane ba sosiyete badashobora kuryozwa imisoro yaciwe sosiyete iyo bitagaragaye ko ku bushake cyangwa ku burangare bw’Abayobozi, ku micungire mibi cyangwa imikoreshereze mibi y’umutungo wa sosiyete bikozwe n’abanyamigabane, sosiyete yananiwe kwishyura imisoro yagombaga kwishyura, iyo ngingo ikaba iteganya ko amakosa yakozwe n’abayobozi cyangwa abanyamigabane yatumye sosiyete itishyura imisoro yemezwa n’Urukiko mu bushishozi bwarwo (raisonablement conclu/reasonably concluded), bityo ibyo Ikigo cy’Imisoro n’Amahôro kivuga ko ntaho Itegeko rikibuza guhita gifatira imitungo y’Abayobozi cyangwa abanyamigabane mbere y’uko hemezwa uburyozwe bikaba nta shingiro bifite. [20] Urukiko rurasanga na none ibyo Ikigo cy’Imisoro n’Amahôro kivuga kandi byemejwe n’Urukiko Rukuru rw’Ubucuruzi mu gika cya 18 cy’urubanza rujuririrwa ko ntaho Itegeko

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riteganya ko ifatira rigomba kubanzirizwa n’icyemezo cy’Urukiko kigaragaza uburyozwe bw’uwafatiriwe imitungo nta shingiro byahabwa mu gihe Ikigo cy’Imisoro n’Amahoro cyivugira ko iryo fatira rishingiye ku makosa, Itegeko rikaba riteganya ko ayo makosa ariyo ashingirwaho uburyozwe (justifier la responsabilité) bwemezwa n’Urukiko rubifitiye ububasha, bivuze ko ifatira ridashingiye ku cyemezo cy’Urukiko kigaragaza uruhare rw’umuyobozi cyangwa umunyamigabane mu gutuma sosiyete itishyura umusoro riba rinyuranije n’amategeko, bityo rikaba rigomba guteshwa agaciro. [21] Urukiko rurasanga Urukiko Rukuru rw’Ubucuruzi rutari kumara kuvuga mu gika cya 16 cy’urubanza rujuririrwa ko uburyo bwa “piercing the corporate veil” buteganywa n’ingingo ya 46 bis (aribyo rwise gutwikurura ubuzima gatozi bwa sosiyete) Ikigo cy’Imisoro n’Amahôro cyashingiyeho gifatira imitungo ya Twagiramungu Vénuste “bukorwa n’Inkiko iyo bibaye ngombwa nk’uko byemejwe n’Inkiko nyinshi mw’isi yose kugirango abayobozi n’abanyamigabane bagize uruhare mu kuyangiza babiryozwe”, ngo rwongere ruvuge mu gika cya 18 cy’urwo rubanza ko ingingo ya 46 bis “itabuza RRA gufatira imitungo y’abayobozi n’abanyamigabane ba sosiyete mbere y’uko ibaregera Urukiko rubifitiye ububasha kugirango hemezwe uburyozwe bwabo mu mwenda w’umusoro wishyuzwa”, nabyo bigaragaza ko isesengura ryakozwe kuri iyo ngingo n’Urukiko Rukuru rw’Ubucuruzi atariryo kuko iyo riba ryo umwanzuro utari kunyuranya n’impamvu ushingiyeho. [22] Urukiko rurasanga kandi abahanga mu matageko y’ubucuruzi nabo bavuga ko uburyozwe bw’abayobozi cyangwa abanyamigabane ba sosiyete aribyo byitwa “piercing the corporate veil” cyangwa “lifting the veil of the corporation” ari umwihariko (exception) wemezwa gusa n’Urukiko, rukirengagiza itandukaniro riri hagati y’ubuzimagatozi bwa sosiyete n’ubwa ba nyirayo kugirango abanyamigabane baryozwe ibikorwa bya sosiyete nkaho ari ibyabo4, Inkiko nazo zikaba zishimangira ko mu kubyemeza, hagomba gushingirwa ku mpamvu zisobanutse (circumstances in which the corporate veil may be lifted are greatly circumscribed),5 nabyo bishimangira ko gutandukanya ubwo buzimagatozi bitemezwa n’uwo ari we wese cyangwa ngo abikore uko yiboneye, ahubwo ni umwihariko (exception) wemezwa n’Inkiko mu rwego rwo kurengera inyungu runaka zitari kurengerwa Urukiko ruramutse rutemeje uruhare rw’abayobozi cyangwa abanyamigabane mu gutuma sosiyete itubahiriza inshingano zayo. [23] Urukiko rurasanga kandi uyu murongo w’uko nta fatira ry’umutungo w’undi rishoboka nta nyandikompesha ibitegetse, udategetswe gusa mu bibazo bijyanye n’imisoro ubundi bigomba kugendera gusa ku biteganywa n’Itegeko6 ahubwo ari nawo usabwa no ku yandi mafatira atandukanye ateganywa mu mategeko mbonezamubano, nabyo bishimangira ko Ikigo cy’Imisoro n’Amahoro kitari cyemerewe gufatira umutungo wa Twagiramungu Vénuste kuko atarezwe cyangwa ngo agobokeshwe mu rubanza Calibre Engeneering Ltd yaburanye n’Ikigo cy’Imisoro

4 “Piercing the corporate veil or lifting the veil of incorporation refers to the judicially imposed exception to the separate legal entity principle, whereby courts disregard the separateness of the corporation and hold a shareholder responsible for the actions of the corporation as if it were the actions of the shareholder.” Reba Munyamahoro Réné, “Meaning and application of the principle of lifting the veil of incorporate in company law” (2011) 22 Scientific Review at 105. 5 Reba AGC (Investments) Limited v. Commissioner of Taxation, Federal Commissioner of Taxation (1964) 111 CLR 443 (HC, Mc Tiernan, Kitto, Taylor, Windeyer and Owen JJ). 6 Ingingo ya ingingo ya 164 y’Itegeko Nshinga iteganya ko “Umusoro ushyirwaho, uhindurwa cyangwa ukurwaho n’itegeko. Nta sonerwa cyangwa igabanywa ry’umusoro rishobora gukorwa mu gihe bidateganywa n’itegeko.

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n’Amahôro ngo hemezwe uburyozwe bwe bwari guhesha icyo Kigo uburenganzira bwo gufatira imitungo ye kugirango hishyurwe imisoro iyo sosiyete yaciwe. 2.Kumenya niba Twagiramungu Vénuste yaryozwa umusoro waciwe Calibre Engeneering Ltd hashingiwe ku Itegeko N°38/2012 ryo ku wa 20/12/2012 rihindura kandi ryuzuza Itegeko N°25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha [24] Me Nsengiyumva Abel avuga ko Calibre Engeneering Ltd yaciwe umusoro ku myaka ya 2007 na 2009, icyo gihe hakaba nta tegeko ryariho riteganya uburyozwe bw’Abayobozi cyangwa Abanyamigabane ba sosiyete ku misoro yaciwe, Itegeko riteganya uburyozwe ryasohotse mu 2012,7 akaba asanga iryo Tegeko ritagomba gukoreshwa risubira7 inyuma cyane cyane ko ryaje riremereza inshingano z’abasoreshwa. [25] Me Byiringiro Bajeni avuga ko Itegeko ryo mu 2012 riteganya uburyo bwo kwishyuza imisoro, ibyo bikaba bitakwitirwanywa n’ibihano, ariyo mpamvu asanga nta kibuza ko iryo tegeko rihita ryubahirizwa ku misoro ryasanze itarishyurwa kuko riri mu mategeko agenga imitunganyirize y’imisoro ahita yubahirizwa agisohoka (effet immédiat). UKO URUKIKO RUBIBONA [26] Ingingo ya 4 y’Itegeko N 38/2012 ryo ku wa 20/12/2012 rihindura kandi ryuzuza Itegeko N°25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha ivuga ko: «Abayobozi bafite uruhare mu buryo butaziguye mu igenzura no mu micungire y’isosiyete idahamagarira rubanda kuyiguramo imigabane, baryozwa bose hamwe imisoro iyo sosiyete ibazwa, iyo bigaragaye ko ku bushake cyangwa ku burangare bwabo batumye isosiyete iryozwa iyo misoro. Abanyamigabane na bo baryozwa imisoro y’isosiyete iyo bafite uruhare mu micungire y’isosiyete cyangwa mu mikoreshereze mibi y’umutungo wayo ku buryo bituma idashobora kuzuza inshingano zijyanye n’imisoro. Urukiko rubifitiye ububasha rwemeza uburyozwe bw’Abayobozi n’abanyamigabane buvugwa muri iyi ngingo.» [27] Urukiko rurasanga Calibre Engeneering Ltd yaraciwe umusoro ku nyungu, umusoro ku nyongeragaciro n’umusoro ufatirwa wa 15% ku myaka ya 2006, 2007, 2008 na 2009 wose hamwe ungana na 497.097.062 Frw, kugeza ku wa 28/10/2016 ikaba yari ikiburana uwo musoro mu Nkiko nk’uko bigaragazwa n’urubanza RCOMA 0094/12/CS rwaciwe n’Urukiko rw’Ikirenga kuri iyo tariki, bivuze ko Itegeko N 38/2012 ryo ku wa 20/12/2012 rihindura kandi ryuzuza Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha risohoka mu Igazeti ya Leta ku wa 28/01/2013, uwo musoro wari utarishyurwa kandi na Twagiramungu Vénuste wandikiwe n’Ikigo cy’Imisoro n’Amahôro ku wa 11/03/2013 asabwa gufatanya nayo kuwishyura yari akiri umunyamigabane n’umuyobozi wayo. [28] Urukiko rurasanga Itegeko N 38/2012 ryo kuwa 20/12/2012 rihindura kandi ryuzuza Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha riri mu rwego rw’amategeko agenga imitunganyirize y’isoresha (loi de procédure), uku akaba ariko umushingamategeko yabyifuje kabone nubwo Twagiramungu Vénutse yaba ataribyo yifuza

7 Itegeko 1/2012 ryo kuwa 03/02/2012 rihindura kandi ryuzuza Itegeko no 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha.

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cyangwa se abibona ukundi, kandi akaba ari ihame rusange ry’amategeko ko amategeko ajyanye n’imitunganyirize y’isoresha ahita akoreshwa ku misoro asanze itarasaza cyangwa itarishyurwa (effet immédiat), bityo hakaba nta kibuza mu gihe haba hari uruhare Twagiramungu Vénuste yagize mu gutuma Calibre Engeneering Ltd itishyura imisoro, yafatanya n’iyo sosiyete kwishyura iyo misoro hashingiwe ku biteganywa n’Itegeko N 1/2012 ryo kuwa 03/02/2012 rihindura kandi ryuzuza Itegeko N 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha. 3.Kumenya niba uru Rukiko rukwiye kwemeza ingano y’umusoro wishyuzwa [29] Me Nsengiyumva Abel avuga ko Urukiko Rukuru rw’Ubucuruzi rwavuze ko Calibre Engeneering Ltd yamenyekanishije amafaranga make biturutse ku makosa ya Twagiramungu Vénuste ariko ntirwavuga ingano y’amafaranga yagombaga kwishyurwa. [30] Me Byiringiro Bajeni avuga ko Urukiko rukwiye gusuzuma niba imisoro yishyuzwa yarishyuwe. UKO URUKIKO RUBIBONA [31] Ingingo ya 7 y’Itegeko N 21/2012 ryo ku wa 14/06/2012 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ko: «Umucamanza aca urubanza ku cyasabwe cyose kandi kuri icyo cyonyine. » [32] Inyandiko zigize dosiye y’urubanza zigaragaza ko Twagiramungu Vénuste yaregeye Urukiko rw’Ubucuruzi rwa Nyarugenge arusaba gutesha agaciro ifatira ry’imigabane, amafaranga n’indi mitungo Twagiramungu Vénuste afite muri Trust Engeneering Solution Ltd, kwemeza ko Twagiramungu Vénuste nta mwenda abereyemo Ikigo cy’Imisoro n’Amahôro ungana na 432.124.469 Frw no guhabwa igihembo cy’Avoka kingana na 2.000.000 Frw. [33] Urukiko rurasanga ikirego cy’ibanze Twagiramungu Vénuste yatanze ari ugutesha agaciro ifatira ry’imigabane, amafaranga n’indi mitungo afite muri Trust Engeneering Solution Ltd rikomoka ku kuba Calibre Engeneering Ltd yari abereye Umuyobozi n’Umunyamigabane itarujuje inshingano zayo yishyura imisoro yaciwe, muri icyo kirego yatanze kandi yaboneyeho gusaba Urukiko kwemeza ko nta mwenda abereyemo Ikigo cy’Imisoro n’Amahôro. [34] Urukiko rurasanga mu byo Twagiramungu Vénuste yaregeye muri uru rubanza kuva rugitangira hatarimo ingano y’umusoro ugomba gucibwa Calibre Engeneering Ltd ari nawo yishyuzwa n’Ikigo cy’Imisoro n’Amahoro kuko, nk’uko abyivugira, icyo kirego cyasuzumwe mu rubanza RCOM 0094/12/CS rwaciwe n’uru Rukiko ku wa 28/10/2016,8 bityo hashingiwe ku biteganywa n’ingingo ya 7 y’Itegeko N 21/2012 ryo ku wa 14/06/2012 ryavuzwe haruguru, uru Rukiko rukaba ntaho rwahera rusuzuma ingingo itari mu zigize ikirego cyatanzwe cyane cyane ko binagaragara ko cyarangije gucibwaho urubanza. 4.Kumenya niba Ikigo cy’Imisoro n’Amahôro cyahabwa indishyi gisaba. [35] Me Byiringiro Bajeni avuga ko barezwe ku bw’amaherere, bibatesha umwanya wo gukora indi mirimo, bagira n’ibyo batakaza bakurikirana uru rubanza ariyo mpamvu Ikigo cy’Imisoro n’Amahôro kibisabira 1.000.000Frw y’indishyi z’akababaro zishingiye ku ngingo ya 258 y’Igitabo

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cya gatatu cy’urwunge rw’amategeko mbonezamubano, 1.000.000Frw yo gushorwa mu manza nta mpamvu yose hamwe akaba 2.000.000Frw. [36] Me Nsengiyumva Abel, uburanira Twagiramungu Vénuste, asaba uru Rukiko kuzasuzuma ishingiro ry’indishyi zisabwa. UKO URUKIKO RUBIBONA [37] Urukiko rurasanga ku birebana n’indishyi z’akababaro, Me Byiringiro Bajeni uburanira Ikigo cy’Imisoro n’Amahôro asaba, uretse kuvuga gusa ko Ikigo ahagarariye cyagenerwa indishyi z’akababaro, ntasobanura aho ako kababaro gashingiye, bityo indishyi z’akababaro asabira Ikigo cy’Imisoro n’Amahôro zikaba nta shingiro zifite. [38] Urukiko rurasanga ku birebana n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka, nubwo Ikigo cy’Imisoro n’Amahôro aricyo cyarezwe mu Nkiko, bigatuma hari ibyo gitakaza, kuba aricyo cyabaye nyirabayazana gifatira imitungo ya Twagiramungu Vénuste nta cyemezo cy’Urukiko kigaragaza uburyozwe bwe Mu misoro yaciwe Calibre Engeneering Ltd, bituma amafaranga gisaba kidakwiye kuyahabwa kuko iyo ngingo kiyitsindiwe. III. ICYEMEZO CY’URUKIKO [39] Rwemeje ko ubujurire bwa Twagiramungu Vénuste bufite ishingiro kuri bimwe; [40] Ruvuze ko ifatira ryakorewe imitungo ya Twagiramungu Vénuste kugirango hishyurwe imisoro yaciwe Calibre Engeneering Ltd riteshejwe agaciro; [41] Rwemeje ko imikirize y’urubanza RCOM A 00031/2016/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 14/07/2016 ihindutse ku bijyanye n’ifatira ry’imigabane, amafaranga n’indi mitungo Twagiramungu Vénuste afite muri Trust Engeneering Solutions Ltd; [42] Rutegetse Twagiramungu Vénuste n’Ikigo cy’Imisoro n’Amahôro gufatanya kwishyura amagarama y’urubanza.