Mudenge Et. Al

# Mudenge Et. Al

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-07-06 - Case/document no.: RS/INJUST/RP 00001/2022/SC - Collection: Supreme Court

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UBUSHINJACYAHA v. MUDENGE ET.AL [Rwanda URUKIKO RW’UBUJURIRE – RS/INJUST/RP 00001/2022/SC (Nteziryayo, P.J. Cyanzayire, Nyirinkwaya, Hitiyaremye na Muhumuza J.) 06 Nyakanga 2023] Amategeko agenga imanza nshinjabyaha – Icyaha cyo kunyereza umusoro – Kuba uregwa yaraciwe imisoro n’ibihano bikomoka ku kunyereza umusoro ntibikuraho uburyozwacyaha ku misoro yanyereje. Amategeko agenga imanza nshinjabyaha – Icyaha cyo gukora no gukoresha inyandikompimbano – Ku birebana n’ibigize inyandiko itavugisha ukuri cyangwa yahinduwe, uburiganya mu gukora iyo nyandiko bugaragarira mu gukora inyandiko igamije guhesha umuntu inyungu/uburenganzira atashoboraga kubona mu buryo busanzwe, Nta mugambi w’uburiganya uba uriho, mu gihe ibyanditswe ku nyandiko yitwa impimbano ntacyo byongerera cyangwa bigabanyiriza nyiri ukuyikora ugereranyije n’uko ubundi iyo nyandiko igomba kwandikwa kugira ngo igire agaciro. Amategeko agenga imanza nshinjabyaha – Guhabwa ku bw’uburiganya, gukora no gukoresha inyandiko zitangwa n’inzego z’ubuyobozi zibifitiye ububasha – Ku cyaha cyo guhabwa ku bw’uburiganya, gukora no gukoresha inyandiko zitangwa n’inzego z’ubuyobozi zibifitiye ububasha, izo nyandiko zitangwa n’Urwego rw’Ubuyobozi rubifitiye ububasha, hadasabwe uruhare rw’uzihabwa kugira ngo zigire agaciro. Incamake y’ikibazo: Uru rubanza rwatangiriye mu Rukiko Rwisumbuye rwa Nyarugenge, Ubushinjacyaha bukurikiranye uwitwa Mudenge na sosiyete MEEJI GROUP Ltd, PRECISION HEAVY MACHINERY Ltd, EXERT ENGINEERING GROUP Ltd na UNIVENTURE INVESTMENT Ltd ku cyaha cyo guhimba, guhindura inyandiko cyangwa gukoresha inyandiko mpimbano, guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko n’impapuro bitangwa n’inzego zabigenewe, n’icyaha cyo kunyereza umusoro, bwakurikiranye kandi abitwa Kayigi na Kayitana, bakurikiranyweho icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa no kuba icyitso mu cyaha cyo kunyereza umusoro. Urwo Rukiko rwaciye urubanza rusanga abaregwa bahamwa n’ibyaha bashinjwa, ruhanisha Mudenge igifungo cy’imyaka 7 n’ihazabu y’amafaranga 3.000.000 Frw, runamutegeka kwishyura umusoro yanyereje afatanyije na sosiyete yifashishije, naho Kayigi na Kayitana rubahanisha buri wese igifungo cy’imyaka 5 n’ihazabu ingana na 1.000.000 Frw. Abaregwa bajuririye icyo cyemezo mu Rukiko Rukuru, Mudenge atanga inzitizi zirimo ko atari umusoreshwa, kuba harabaye ubusaze ku cyaha cyo kunyereza umusoro no kuba hatarubahirijwe amategeko arebana n’ikurikiranacyaha kuri icyo cyaha, naho icyaha cy’inyandiko mpimbano akavuga ko kitabayeho kuko uwatanze Power of attorney aregwa ayemera. Kayigi we ajurira avuga ko amasezerano aha uburenganzira bwo kwishyura imisoro mu byiciro atari inyandiko itangwa n’inzego zabigenewe zivugwa mu Itegeko, naho Kayitana we avuga ko yakozwe yaragiye mu kiruhuko. Urwo Rukiko rwemeje ko ubujurire bwabo bufite ishingiro, ko batagombaga gukurikiranwa. Nyuma y’imikirize y’urwo rubanza rwaciwe n’Urukiko Rukuru. Ubushinjacyaha bwaje gusaba ko urubanza rusubirwamo ku mpamvu z’akarengane, ubwo busabe burakirwa, urubanza

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rusubirwamo n’Urukiko rw’Ikirenga, ariko iburanisha ritarapfundikirwa, habaho ubuzime bw’ikurikiranacyaha kuri Kayigi buturutse ku kuba yarapfuye. Mu iburanisha mu Rukiko Rw’Ikirenga, Urukiko nyuma yo kwemeza ko Urukiko Rukuru rwagombaga kwakira ikirego cy’Ubushinjacyaha ku cyaha cyo kunyereza umusoro, rwasuzumye niba Mudenge ahamwa n’icyaha cyo kunyereza umusoro. Mudenge yatanze inzitizi avugako Urukiko Rwisumbuye rutagombaga kumuhamya icyaha cyo kunyereza umusoro kandi atari umusoreshwa, kandi ko habaye ubusaze kuri icyo cyaha, hakaba hataranubahirijwe amategeko arebana n’ikurikiranacyaha ku cyaha cyo kunyereza umusoro, avuga kandi ku cyaha cyo kunyereza umusoro hakoreshejwe inyemezabuguzi zitavugisha ukuri. Ubushinjacyaha bwiregura buvuga ko izo nzitizi zidakwiriye kongera gusuzumwa n’Urukiko rw’Ikirenga kuko Urukiko Rukuru rwazisuzumye, runazifataho icyemezo cyabaye ndakuka. Naho ijyanye no kuba Urukiko rwaraciye urubanza rutubahirije amategeko arebana n’ikurikiranacyaha ku cyaha cyo kunyereza umusoro, Ubushinjacyaha buvuga ko nayo itakongera gusuzumwa kuko Urukiko rw’Ikirenga rwamaze kuyiburanishaho, runayifataho umwanzuro mu rubanza rubanziriza urundi. Mudenge avuga kandi ko Urukiko Rwisumbuye rutagombaga kumuhamya icyaha cyo kunyereza umusoro hakoreshejwe inyemezabuguzi Ubushinjacyaha bwemeza ko zitavugisha ukuri kubera ko Imisoro yose ijyanye n’izo nyemezabuguzi yumvikanyweho na RRA, kandi imisoro n’ibihano byategetswe bikaba byaratangiye kwishyurwa. Ubushinjacyaha kuri iyi ngingo bwo buvuga ko idafite ishingiro, bukaba bwaragiye bugaragaza imvugo z’abatangabuhamya batandukanye bagaragaza ko nta bucuruzi bagiranye na Mudenge ndetse na sosiyete yari ahagarariye. Ubushinjacyaha bwaburanye kandi busaba Urukiko gusuzuma niba Mudenge adahamwa n’icyaha cyo gukora no gukoresha inyandiko mpimbano hakoreshejwe inyandiko Power of Attorney yarimo amakuru adahuye, kuko iyo ku wa 21/10/2018 yamuhaga uburenganzira bwo gufunguza sosiyete yitwa ORANGE GAS ENERGY Ltd nyamara mu cyangombwa cyatanzwe na RDB, yari yarafungujwe ku wa 04/04/2018. Kuri icyi cyaha Mudenge yaburanye avuga ko Ubushinjacyaha buvuga ko Power of Attorney ari impimbano, ariko ntibugaragaza umugambi n’uburiganya kandi uwo ari wo murongo wafashwe n’Urukiko rw’Ikirenga mu rubanza N°RS/INJUST/RP 00008/2018/SC rwaciwe ku wa 28/02/2020, haburana Ubushinjacyaha na Niyitegeka na bagenzi be. Ku byerekeye icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha, Ubushinjacyaha buvuga ko Mudenge yakoze icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha, bushingiye ku kuba amasezerano adakuraho kamere yayo yo kuba ari urupapuro cyangwa inyandiko, nk’uko Urukiko Rwisumbuye rwabisobanuye cyane ko n’ingingo ya 277 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, itateganyije urutonde rwose rw’izo nyandiko cyangwa impapuro ahubwo ivuga n’izindi mpapuro. Mudenge we kuri icyaha yiregura avuga ko icyi cyaha ntacyo yakoze, ko Ubushinjacyaha ndetse n’Urukiko Rwisumbuye rwa Nyarugenge birengagiza ko ibikorwa yarezwe bidateganyijwe mu mategeko nk’ibigize icyaha (manque d’élément légal), kuko amasezerano atavugwa mu ngingo ya 277 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018. Uwitwa Kayitana nawe uregwa, Urukiko Rw’Ikirenga rukaba rwarasuzumye niba ahamwa n’icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa n’icyo kuba icyitso mu cyaha cyo kunyereza umusoro. Ubushinjacyaha bukaba bwaravugaga ko Urukiko Rukuru rwirengagije

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ibimenyetso byashingiweho n’Urukiko Rwisumbuye rwa Nyarugenge rumuhamya iki cyaha bigizwe na MEMO yo ku wa 10/05/2019 Kayitana wari Head of Tax Account Management Division yakoreye Komiseri Mukuru wa RRA anamenyesha Kayigi (Commissioner for domestic Taxes) agaragaza ko ingwate zatanzwe na Mudenge kugirango yemererwe kwishyura mu byiciro zujuje ibisabwa, nyamara bitari byuzuye. Kayitana we yiregura avuga ko Ibikorwa ashinjwa bitagize icyaha, kuko amasezerano avugwa muri iyi dosiye adakwiye kwitiranywa n’inyandiko cyangwa se impapuro zivugwa mu ngingo ya 277 z’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange. Incamake y’icyemezo: 1. Kuba uregwa yaraciwe imisoro n’ibihano bikomoka ku kunyereza umusoro ntibikuraho uburyozwacyaha ku misoro yanyereje, bityo Hakurikijwe ibiteganywa n’ingingo ya 87 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019, n’ingingo ya 34 y’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange nk’uko ryahinduwe kugeza ubu, Mudenge ahamwa n’icyaha cyo kunyereza umusoro akoresheje inyemezabuguzi zitavugisha ukuri. 2. Ku birebana n’ibigize inyandiko itavugisha ukuri cyangwa yahinduwe, uburiganya mu gukora iyo nyandiko bugaragarira mu gukora inyandiko igamije guhesha umuntu inyungu/uburenganzira atashoboraga kubona mu buryo busanzwe. Nta mugambi w’uburiganya uba uriho, mu gihe ibyanditswe ku nyandiko yitwa impimbano ntacyo byongerera cyangwa bigabanyiriza nyiri ukuyikora ugereranyije n’uko ubundi iyo nyandiko igomba kwandikwa kugira ngo igire agaciro. Bityo Mudenge akaba adahamwa n’icyaha cyo gukora no gukoresha inyandiko mpimbano kuko Power of Attorney ashinjwa uwayitanze ayemera ndetse agasobanura n’icyabiteye. 3. Ku cyaha cyo guhabwa ku bw’uburiganya, gukora no gukoresha inyandiko zitangwa n’inzego z’ubuyobozi zibifitiye ububasha, izo nyandiko zitangwa n’Urwego rw’Ubuyobozi rubifitiye ububasha, hadasabwe uruhare rw’uzihabwa kugira ngo zigire agaciro, bityo harebwe kamere y’ amasezerano RRA yagiranye na Mudenge, mu izina ry’amasosiyete ye, ayo masezerano ntiyakwitwa inyandiko zitangwa n’urwego rwabigenewe zivugwa mu ngingo ya 277 Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange. Ikirego cyo gusubirishamo urubanza ku mpamvu z’akarengane rufite ishingiro kuri bimwe; Mudenge ahamwa n’icyaha cyo kunyereza umusoro hakoreshejwe inyemezabuguzi zitavugisha ukuri, Mudenge ategetswe kwishyura umusoro yanyereje. Amategeko yashingiweho: Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, Ingingo ya 58, igika cya 1. Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryagenaga uburyo bw’isoresha, Ingingo ya 87, 1 º. Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, Ingingo ya 34, 49, 64, 88, 276, igika cya 1, 277 igika cya 1 n’iya 278. Itegeko N° 45/2011 ryo ku wa 25/11/2011 Rigenga Amasezerano, Ingingo ya 2. Itegeko N° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, Ingingo ya 47.

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Igitabo cy’Amategeko ahana y’Ubufaransa, Ingingo ya 441-2. Amabwiriza ya Komiseri Mukuru Nº 002/2007 yo kuwa 15/06/2007, ingingo ya 23, Amabwiriza ashyira mu bikorwa Itegeko Nº 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y'isoresha, yahinduwe kandi yuzuzwa n’ingingo ya 2 y’amabwiriza ya Komiseri Mukuru N° 008/2009 yo kuwa 12/12/2009. Imanza zifashishijwe: RS/INJUST/PEN 00001/2020/SC, Ubushinjacyaha vs. Magara Gahakwa et al., rwaciwe n’Urukiko Rw’Ikirenga ku wa 23/12/2020. RS/INJUST/RC 00022/2018/SC,Busoro vs. Busoro n’abandi, rwaciwe n’Urukiko Rw’Ikirenga ku wa 21/06/2019 RS/REV/INJUST/CIV 0011/2019/SC, Mukamusoni Petronille vs. Nkundimana Edson, rwaciwe n’Urukiko Rw’Ikirenga ku wa 12/02/2021. RS/INJUST/RP 00008/2018/SC, Ubushinjacyaha v. Beza n’Undi, rwaciwe n’Urukiko Rw’Ikirenga ku wa 28/02/2020. (604/2017 and 597/2017) [2018], Mostert and Others vs. Nash and Another ZASCA 62, 21 May 2018. Inyandiko z’abahanga: Jean Pradel na Michel Danti-Juan, mu gitabo Manuel de Droit Penal Special : Droit commun – Droit des Affaires, 4e Ed (Edition Cujas, 2007). Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rwatangiriye mu Rukiko Rwisumbuye rwa Nyarugenge, Ubushinjacyaha bukurikiranyeho MUDENGE Emmanuel, KAYIGI HABIYAMBERE Aimable, KAYITANA Innocent, MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd, ibyaha bitandukanye nk’uko byavuzwe haruguru; EXERT ENGINEERING GROUP Ltd na UNIVENTURE INVESTMENT Ltd zikurikiranyweho kunyereza umusoro, icyaha giteganywa n’ingingo ya 87 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha ryakurikizwaga icyaha gikorwa, kigahanwa hakurikijwe ingingo ya 25 n’iya 88 z’Itegeko N° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange. [2] Ubushinjacyaha busobanura ko MUDENGE Emmanuel ari umucuruzi ufite amasosiyete atandukanye yagiye afungura mu bihe bitandukanye, amwe akaba amwanditseho ayandi ayafitemo imigabane, n’ayandi yafunguye mu mazina y’abandi ariko ayahagarariye, akaba yarayifashishije mu kunyereza umusoro ungana na 5.316.142.850 Frw akoresheje inyemezabwishyu zigaragaza ko yaranguye kandi ntakibigaragaza.

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[3] Ubushinjacyaha bukomeza busobanura ko binyuze mu ruganda rwa MEEJI GROUP Ltd, yanyereje 416.925.742 Frw, anyereza kandi umusoro ungana na 99.388.286 Frw binyuze muri PRECISION HEAVY MACHINERY Ltd, yongera kunyereza angana na 915.142.850 Frw binyuze muri UNIVENTURE INVESTMENT Ltd, naho binyuze kuri EXERT ENGINEERING Group Ltd anyereza umusoro ungana na 3.883.263.887 Frw. [4] Ubushinjacyaha buvuga ko muri iryo nyereza ry’imisoro yabifashijwemo n’abakozi b’Ikigo cy’Igihugu cy’Imisoro n’Amahoro(RRA) barimo KAYIGI HABIYAMBERE Aimable (Commissioner of Domestic Taxes) na KAYITANA Innocent (Head of Tax Account Management Division) bamukoreye amasezerano yo kwishyura mu byiciro kugira ngo akurwe kuri stop list yari yashyizweho n’Urwego rw’Igihugu rushinzwe Ubugenzacyaha(RIB), kandi ko hari n’isoko yapiganiye ahagarariye ORANGE GAS ENERGY Ltd akoresheje inyandikompimbano. Naho kuri KAYIGI Habiyambere Aimable na KAYITANA Innocent, bukaba bubarega icyaha cyo guha umuntu inyandiko adakwiriye guhabwa no kuba icyitso mu cyaha cyo kunyereza umusoro. [5] Abaregwa baburanye bahakana ibyaha baregwa basaba kugirwa abere naho EXERT ENGINEERING GROUP Ltd na UNIVENTURE INVESTMENT Ltd zaburanishijwe zidahari kuko zamenyeshejwe urubanza mu buryo bukurikije amategeko ariko ntizitaba. [6] Urukiko Rwisumbuye rwa Nyarugenge rwaciye urubanza N˚RP/ECON 00081/2020/TGI/NYGE (CMB RP/ECON00082/2020/TGI/NYGE), rwemeza ko ikirego cy’Ubushinjacyaha gifite ishingiro kuri bimwe, naho ikirego cy’Ubushinjacyaha kuri EXERT ENGINEERING GROUP Ltd na UNIVENTURE INVESTMENT Ltd kitakiriwe, ruha ishingiro ikirego cy’Ubushinjacyaha kuri MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd. [7] Urukiko rwahamije MUDENGE Emmanuel icyaha cyo guhimba, guhindura inyandiko no gukoresha inyandiko mpimbano n’icyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko n’impapuro bitangwa n’inzego zabigenewe rushingiye ku nyandiko yitwa “Amendment of instalment plan contract” yo kwishyura mu byiciro imisoro ingana na 408.747.642 Frw yahawe MEEJI GROUP Ltd ihagarariwe na MUDENGE Emmanuel ku wa 18/07/2019 n’indi nyandiko yahawe ku wa 14/08/2019 nayo iha PRECISION HEAVY MACHINERY Ltd uburenganzira bwo kwishyura mu byiciro umusoro ungana na 69.328.957Frw, kandi itujuje ibisabwa. [8] Urukiko rwashingiye kandi ku nyandiko yanditswe ku wa 16/6/2020 n’uwari Komiseri KAYIGI HABIYAMBERE Aimable, iherekejwe n’inyandiko zigaragaza ko yishyuye 19.4% aho kuba yarishyuye 25% y’umwenda w’umusoro, nk’uko biteganywa n’ingingo ya 23 y’amabwiriza ya Komiseri Mukuru Nº 002/2007 yo ku wa 15/06/2007 ashyira mu bikorwa Itegeko Nº 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y'isoresha, nk’uko ryahinduwe kugeza ubu. [9] Urukiko rwahamije nanone MUDENGE Emmanuel icyaha cyo kunyereza umusoro, rushingiye ku kuba yarifashishije MEEJI GROUP Ltd na UNIVENTURE INVESTMENT Ltd akamenyekanisha mu Kigo cy’Imisoro n’Amahoro (RRA) imisoro yifashishije inyemezabuguzi

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zitavugisha ukuri1 agaragaza ko yaranguye ibicuruzwa bitandukanye bigizwe n’ibiribwa muri sosiyete yitwa KABERI Ltd ya KARUHIJE Innocent bifite agaciro kangana na 168.759.576 Frw, ariko ntiyamenyekanisha aho yabigurishirije, cyane ko mu ibazwa ry’uwo bivugwa ko yabimugurishije yemeza ko bitabayeho ashingiye ko nta movement zigeze ziba kuri konti ye, runashingira ku mvugo ya KAYITESI Vestine ufite sosiyete yitwa NEW PROGRESSIVE Ltd wemeje ko nta nyemezabwishyu yigeze aha MEEJI GROUP Ltd kuko nta n’ibicuruzwa yayigurishije. [10] Urukiko rwasanze umusoro wanyerejwe na MUDENGE Emmanuel yifashishije inyemezabuguzi z’impimbano za sosiyete ya MEEJI GROUP Ltd ungana na 444.099.512 Frw, naho uwo yanyereje yifashishije UNIVENTURE INVESTMENT Ltd ungana na 888.258.674Frw, kandi ko yifashishije PRECISION HEAVY MACHINERY Ltd yanyereje 172.986.934Frw, yose hamwe akaba 1.505.345.120 Frw. [11] Urukiko kandi rwahamije KAYIGI HABIYAMBERE Aimable na KAYITANA Innocent icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa rushingiye ku kuba barahaye MUDENGE Emmanuel inyandiko imwemerera kwishyura umusoro mu byiciro kandi atarigeze yishyura nibura 25% y’umwenda w’umusoro, ataranatanze ingwate yemewe n’Ubuyobozi bw’imisoro, no kuba atari asanzwe yishyura imisoro n’amahoro neza kandi mu gihe, rwemeza ariko ko badahamwa no kuba icyitso mu cyaha cyo kunyereza umusoro. [12] Urukiko rwahanishije MUDENGE Emmanuel igifungo cy’imyaka (7) n’ihazabu y’amafaranga miliyoni eshatu (3.000.000 Frw), runahanisha KAYIGI HABIYAMBERE Aimable na KAYITANA Innocent buri wese igifungo cy’imyaka itanu (5) n’ihazabu ingana na 1.000.000 Frw. [13] Urukiko rwategetse MUDENGE Emmanuel kwishyura umusoro yanyereje kuri UNIVENTURE INVESTMENT Ltd ungana na 888.258.674 Frw, runamutegeka gufatanya na MEEJI GROUP Ltd kwishyura umusoro yanyereje n’ibirarane ungana na 444.099.512 Frw, agafatanya na none na PRECISION HEAVY MACHINERY Ltd kwishyura umusoro yanyereje n’ibirarane ungana na 172.986.934 Frw. [14] MUDENGE Emmanuel, KAYIGI HABIYAMBERE Aimable na KAYITANA Innocent bajuririye Urukiko Rukuru. MUDENGE Emmanuel n’abamwunganira bavuga ko atari gukurikiranwa ku cyaha cyo kunyereza umusoro kubera ko habayeho ubuzime, kandi akaba atari umusoreshwa. Bavuga kandi ko n’inyemezabuguzi zishingirwaho zo muri 2018 ziregwa MEEJI GROUP Ltd atari impimbano nk’uko byemejwe na KARUHIJE Innocent wa KABERI Ltd. [15] Bakomeza bavuga ko sosiyete arizo zagombaga kuregwa mbere maze abazihagarariye cyangwa abanyamigabane bakaregwa nyuma, kuko ubuzima gatozi bwa sosiyete buba butandukanye n’ubw’abanyamigabane bazo, akaba ariyo mpamvu atagombaga kuregwa. Bavuga kandi ko PRECISION HEAVY MACHINERY Ltd na MEEJI GROUP Ltd zitagombaga 1 Izakozwe ku munsi, isaha imwe ndetse no mu minota yegeranye cyane bigaragazwa na facture yo ku wa 30/11/2018 yakozwe saa 20 :06 :27 iriho ibicuruzwa binyuranye bya 61.000.000frw birimo isukari, isabune umuceri; facture yo ku wa 30/11/2018 saa 20 :10 :48 iriho ibicuruzwa bya 76.500.000frw birimo amavuta, umuceri thaillande n’isukari; iyo ku wa 30/11/2018 saa 20 :11 :43 y’ibicuruzwa bya miliyoni 45.450.000frw, birimo amavuta, omo n’isukari.

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kuburanishwa ku cyaha cyo kunyereza imisoro, kuko zitakozweho iperereza, ngo zimenyeshwe ibyaha zikurikiranyweho maze zibyiregureho. [16] KAYIGI HABIYAMBERE Aimable kimwe na Me KAYITARE Serge umwunganira bavuga ko impamvu z’ubujurire mu Rukiko Rukuru ari uko ibikorwa akurikiranyweho byo guha umuntu inyandiko adakwiye guhabwa ntaho bihuriye n’inyito y’icyaha nk’uko gisobanurwa mu ngingo ya 277 y’Itegeko nº 68/2028 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, kuko kuba RRA nta ruhare yari ifite mu gushyirisha MUDENGE Emmanuel kuri stop list, nta n’urwo yari kugira mu kumukuzaho, kandi ko atari we wabaraga cyangwa ngo asuzume ko ingwate yaba yujuje 25% y’agaciro k’umwenda w’imisoro, akaba ataryozwa ibyo kuba zitari zuzuye. [17] KAYITANA Innocent, kimwe na Me NZIRABATINYI Fidèle umwunganira, bavuga ko icyaha Urukiko rwamuhamije gishingiye ku masezerano yo kwishyura mu byiciro imisoro yahawe sosiyete zihagararariwe na MUDENGE Emmanuel, nyamara ayo masezerano akaba atari mu nyandiko zivugwa mu ngingo ya 277 y’Itegeko N° 68/2018 ryo ku wa 30/8/2018 ryavuzwe haruguru, asaba Urukiko Rukuru gutesha agaciro icyo cyemezo. Asobanura kandi ko Urukiko rutagombaga gushingira ku buhamya bwa MUTABAZI Amon na NDIKUMANAEmmanuel rumuhamya icyaha mu gihe nabo ubwabo RRA yabatanzeho ikirego muri RIB nk’uko bigaragara mw’ibaruwa yo ku wa 8/6/2020. [18] Ku wa 17/12/2021, Urukiko Rukuru rwaciye urubanza No RPA/ ECON 00014/2021/HC/KIG (CMB00017/2021/HC/KIG), rwemeza ko ubujurire bwa MUDENGE Emmanuel, ubwa KAYIGI HABIYAMBERE Aimable n’ubwa KAYITANA Innocent bufite ishingiro, ko icyaha cyo kunyereza umusoro MUDENGE Emmanuel akurikiranyweho cyatanzwe mu buryo bunyuranyije n’amategeko, rusobanura ko Urukiko rutagombaga kugisuzuma rushingiye ku itegeko ryihariye ryakurikizwaga icyo gihe ryagenaga Urwego rufite ububasha bwo gukurikirana no kuregera Urukiko icyaha cyo kunyereza umusoro. [19] Ku bijyanye n’ibyaha byo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko n’impapuro bitangwa n’inzego zabigenewe n’icyaha cyo gukora no gukoresha inyandiko mpimbano byaregwaga MUDENGE Emmanuel, rwemeje ko bitamuhama rubishingiye ku kuba nta bimenyetso bigaragaza ko inyandiko yiswe « power of attorney» yo ku wa 21/10/2018 ivugwamo gutanga uburenganzira bwo gushinga sosiyete ORANGE GAS ENERGY Ltd MUDENGE Emmanuel akurikiranyweho ari impimbano, nta n’ikigaragaza umugambi wo gukora icyo cyaha no kuba ibyakozwe n’impande zombi ari amasezerano atari inyandiko cyangwa uruhushya. [20] Ku birebana no kuba KAYIGI HABIYAMBERE Aimable yarahaye inyandiko udakwiye kuyihabwa yemerera MUDENGE Emmanuel kwishyura mu byiciro, Urukiko Rukuru rwasanze nta cyaha cyakozwe kuko amasezerano yari agamije guha umucuruzi amahirwe yo gukomeza gukora igihe bigaragara ko afite ubushobozi bwo gukora kugira ngo abone ubwishyu bwo kwishyura imisoro ya Leta, bikaba ntaho bihuriye no gushaka gukuza MUDENGE Emmanuel kuri stop list kuko atari yayishyizweho n’Ubuyobozi bw’Imisoro nk’uko byemejwe na Komiseri Mukuru.

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[21] Rwemeje kandi ko KAYIGI HABIYAMBERE Aimable na KAYITANA Innocent nabo badahamwa n’icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa. Urukiko rwahinduye urubanza No RP/ECON 00081/2020/TGI/NYGE (CMB RP /ECON 00082/2020/TGI/NYGE), rwaciwe ku wa 15/01/2021 n’Urukiko Rwisumbuye rwa Nyarugenge maze rutegeka ko abaregwa bose bahita bafungurwa urwo rubanza rukimara gusomwa. [22] Ubushinjacyaha bwandikiye Perezida w'Urukiko rw’Ubujurire busaba ko urubanza No RPA/ECON 00014/2020/HC/KIG (CMB 00017/2021/HC/KIG) rwasubirwamo ku mpamvu z'akarengane. Nyuma yo gusuzuma icyo kibazo, Perezida w’Urukiko rw’Ubujurire yandikiye Perezida w’Urukiko rw’Ikirenga amusaba ko urwo rubanza rwasubirwamo kuko asanga hashobora kuba harimo akarengane. [23] Perezida w’Urukiko rw’Ikirenga amaze gusuzuma raporo yakozwe na Perezida w’Urukiko rw’Ubujurire, mu cyemezo cye No 029/CJ/2022 cyo ku wa 16/02/2022, yemeje ko urwo rubanza rwakongera kuburanishwa, ruhabwa N˚ RS/INJUST/RP 00001/2022/SC. [24] Iburanisha ry’urubanza ryashyizwe ku wa 20/04/2022, ariko ryimurirwa ku wa 11/05/2022 kuko MUDENGE Emmanuel yasabye kuburana imbonankubone bitewe n’ikibazo afite cyo kutumva neza no kuba KAYITANA Innocent arwaye hashingiwe ku mpapuro za muganga yatanze. [25] Iburanisha ryimuriwe ku wa 11/05/2022, uwo munsi ugeze, Ubushinjacyaha bwitabye Urukiko buhagarariwe n’Umushinjacyaha ku Rwego rw’Igihugu, RUBERWA Bonaventure, MUDENGE Emmanuel yitabye yunganiwe na Me KOMEZUSENGE Deogratias na Me BAGABO Faustin, KAYIGI HABIYAMBERE Aimable yitabye yunganiwe na Me KAYITARE Serge na Me KAYIJUKA Ngabo, KAYITANA Innocent atitabye, ariko bigaragara ko yari azi umunsi w’iburanisha. [26] Ku birebana no kutitaba kwa KAYITANA Innocent, Umwunganizi we Me NZIRABATINYI Fidèle yamenyesheje urukiko ko arwaye, yagiye kwivuza mu mahanga, ko ariko nta kiruhuko cy’uburwayi (repos medical) afite akaba yaramusabye gutanga address ye ya skype kugira ngo Urukiko ruramutse rubyemeye rube rwamuburanisha hakoreshejwe iyakure (Skype). Yasabye kandi ko Urukiko rubibonye ukundi rwakwemera ko iburanisha riba amuhagarariye ashingiye ku ngingo ya 123 y’Itegeko nº 027/2019 ryo ku wa 19/09/2019 ryerekeye imiburanishirize y’imanza z’inshinjabyaha. [27] Ubushinjacyaha, bushingiye ku ngingo ya 128 y’Itegeko Nº 027/2019 rimaze kuvugwa, bwasabye Urukiko kuburanisha KAYITANA Innocent adahari kuko yamenyeshejwe umunsi w’iburanisha, ariko akaba atagaragaje impamvu atitabye Urukiko. Naho ku bijyanye no kuba yahagararirwa muri uru rubanza, buvuga ko bidashoboka kuko icyaha akurikiranyweho ari icyaha cy’ubugome nk’uko biteganywa n’ingingo ya 123 y’iryo Tegeko. [28] Me BAGABO Faustin wunganira MUDENGE Emmanuel avuga ko nta bimenyetso bigaragaza ko KAYITANA Innocent arwaye. Ku bijyanye no kuba yahagararirwa, avuga ko asanga yabyemererwa kuko icyaha ashinjwa n’ubwo itegeko ryagiteganyirije igihano cy’igifungo ariko gishobora no guhanishwa ihazabu gusa, ko ryaba irengayobora n’ubwo icyaha akurikiranyweho ari icyaha cy’ubugome. Naho Me KAYIJUKA Ngabo avuga ko ashingiye ku

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ngingo ya 123 y’Itegeko nº 027/2019 ryo ku wa 19/09/2019 ryavuzwe haruguru, asanga Umwunganizi wa KAYITANA Innocent adashobora kumuhagararira kuko akurikiranyweho icyaha cy’ubugome. [29] Urukiko rwafatiye icyemezo mu ntebe cyo kuburanisha urubanza KAYITANA Innocent adahari hashingiwe ku ngingo ya 128, igika cya mbere, y’Itegeko nº 027/2019 ryo ku wa 19/09/2019 ryavuzwe haruguru, runemeza kandi ko adashobora guhagararirwa na Me NZIRABATINYI Fidèle kubera ko aregwa icyaha cy’ubugome gihanishwa igihano kiri hejuru y’imyaka itanu hashingiwe ku ngingo ya 123, igika cya mbere, y’itegeko rimaze kuvugwa. [30] Mbere y’uko Urukiko ruburanisha urubanza ku kibazo kijyanye no kumenya niba ikirego cy’Ubushinjacyaha ku cyaha cyo kunyereza umusoro cyaratanzwe mu buryo bukurikije amategeko, MUDENGE Emmanuel yavuze ko afite inzitizi ndemyagihugu, asobanura ko umwanzuro watanzwe n’Ubushinjacyaha ugaragaza ko ari umwanzuro w’ubujurire, akaba asanga hashingiwe ku Itegeko n° 30/2018 rigena ububasha bw’Inkiko, Urukiko rw’Ikirenga nta bubasha rufite bwo kuburanisha ubujurire. Asaba Urukiko kutakira ikirego cy’Ubushinjacyaha kuko nta mpamvu n’imwe mu ziteganywa n’ingingo ya 55 y’Itegeko n° 30/2018 ryavuzwe haruguru Ubushinjacyaha bwashingiyeho. Avuga kandi ko mu gusaba gusubirishamo urubanza ku mpamvu z’akarengane, hari ingingo nshya Ubushinjacyaha bwashyizemo mu gihe hari umurongo wafashwe n’Urukiko rw’Ikirenga uvuga ko ingingo zitasuzumwe mu nkiko zibanza zidashobora gusuzumwa bwa mbere mu karengane. [31] Urukiko rumaze kumva ababuranyi kuri iyo nzitizi, rwasanze impamvu MUDENGE Emmanuel n’abamwunganira batanga ishingiye ku nenge bavuga ko igaragara mu mwanzuro w’Ubushinjacyaha wo ku wa 08/03/2022, iyo akaba atari inzitizi ndemyagihugu, rushingiye ku murongo watanzwe mu manza zinyuranye.2 Iburanisha ryakomeje hasuzumwa ikibazo kijyanye no kumenya niba ikirego cy’Ubushinjacyaha ku cyaha cyo kunyereza umusoro cyaratanzwe mu buryo bukurikije amategeko, iyo ngingo irangiye iburanisha rirapfundikirwa, ababuranyi bamenyeshwa ko icyemezo kuri iyo nzitizi kizasomwa ku wa 17/06/2023. [32] Ku wa 17/06/2022, Urukiko rwafashe icyemezo mu rubanza rubanziriza urundi, rwemeza ko ikirego cy’Ubushinjacyaha ku cyaha cyo kunyereza imisoro cyatanzwe mu buryo bukurikije amategeko, ko kigomba kwakirwa kigasuzumwa. [33] Iburanisha ryakomeje ku wa 11/10/2022, Ubushinjacyaha buhagarariwe n’Umushinjacyaha ku Rwego rw’Igihugu RUBERWA Bonaventure, MUDENGE Emmanuel yitabye yunganiwe na Me BAGABO Faustin na Me KOMEZUSENGE Deogratias, KAYIGI HABIYAMBERE Aimable yunganiwe na Me KAYITARE Serge na Me KAYIJUKA Ngabo, MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd zihagarariwe na MUDENGE Emmanuel yunganiwe na Me BAGABO Faustin na Me KOMEZUSENGE Deogratias, KAYITANA Innocent atitabye, hasuzumwa ikibazo kirebana n’imyanzuro igomba gushingirwaho ku rwego rw’akarengane ku cyaha cyo kunyereza imisoro MUDENGE Emmanuel akurikiranyweho. 2 Reba urubanza N RS/INJUST/RC 00022/2018/SC rwa BUSORO Gervais waburanaga na BUSORO Mugunga ̊ Désiré, TWAGIRAYEZU Ildephonse na MUKANKOMBE Chartine; n’urubanza rubanziriza urundi N° RS/INJUST/PEN 00001/2020/SC, rwo ku wa 23/12/2020 rwaburanwagamwo MAGARA Gahakwa John et al. vs Ubushinjacyaha.

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[34] Urukiko rwafatiye icyemezo mu ntebe rwemeza ko nk’uko byasobanuwe mu rubanza rubanziriza urundi No RS/INJUST/RP 00001/2022/SC rwaciwe ku wa 17/06/2022, kuba ikirego cy’Ubushinjacyaha ku cyaha cyo kunyereza imisoro cyaratanzwe mu buryo bukurikije amategeko, Urukiko Rukuru rwaragombaga kucyakira rukagisuzuma. Rwanzura ko icyemezo cy’Urukiko Rukuru cyivanyweho kuri icyo cyaha, hakagumaho icyemezo cyafashwe n’Urukiko Rwisumbuye rwa Nyarugenge mu rubanza No RP/ECON 00081/2020/TGI/NYGE (CBM RP/ECON 00082/2020/TGI/NYGE) hamwe n’ubujurire bwa MUDENGE Emmanuel mu Rukiko Rukuru kuri icyo cyaha. Ruvuga ko iburanisha ry’urubanza rikomeza mu mizi MUDENGE Emmanuel n’abamwunganira bakagaragaza ibyo banenga urubanza rwaciwe n’Urukiko Rwisumbuye kuri icyo kibazo. Ku bindi bibazo, urubanza rwakomeje hasuzumwa ingingo zazanywe n’Ubushinjacyaha ku byo bunenga urubanza rwaciwe n’Urukiko Rukuru. [35] Ubushinjacyaha bwavuze ko butiteguye kuburana kuri iyo ngingo kuko Umushinjacyaha uburana urubanza atariwe waruburanye mu Rukiko Rukuru, Urukiko rusubika iburanisha kugira ngo Ubushinjacyaha buziregure ku bujurire mu Rukiko Rukuru bwa MUDENGE Emmanuel ku cyaha cyo kunyereza umusoro. [36] Iburanisha ry’urubanza ryashyizwe ku wa 14/12/2022, ariko ryimurirwa ku wa 21/02/2023 kuko Me KAYITARE Serge yagaragarije Urukiko inyandiko zerekana ko KAYIGI HABIYAMBERE Aimable yunganira yagiye kwivuza mu Buhinde. Iyo tariki igeze, urubanza rwongeye gusubikwa kubera ko KAYIGI HABIYAMBERE Aimable yari akirwariye mu Buhinde, iburanisha rishyirwa ku wa 26/04/2023. Uwo munsi ugeze, Urukiko rwahamagaye ababuranyi rusanga Ubushinjacyaha buhagarariwe n’Umushinjacyaha ku Rwego rw’Igihugu RUBERWA Bonaventure, MUDENGE Emmanuel yitabye yunganiwe na Me KOMEZUSENGE Deogratias na Me BAGABO Faustin, MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd zihagarariwe na MUDENGE Emmanuel yunganiwe na Me KOMEZUSENGE Deogratias na Me BAGABO Faustin, KAYITANA Innocent yunganiwe na Me NZIRABATINYI Fidèle, KAYIGI HABIYAMBERE Aimable atitabye, n’abavoka bamwunganira batitabye, ariko ababuranyi bitabye batanga amakuru ko yapfuye, iburanisha ryimurirwa ku wa 08/05/2023. [37] Uwo munsi ugeze, ababuranyi bitabye Urukiko bunganiwe abandi bahagarariwe nka mbere, Ubushinjacyaha buvuga ko kuba hari inyandiko abunganiraga KAYIGIHABIYAMBERE Aimable bashyize muri sisitemu igaragaza ko yapfuye, ubwo habaye ubuzime ku ikurikiranacyaha kuri we, urubanza rukaba rwakomeza ku bandi. [38] Urukiko rwafatiye icyemezo mu ntebe, rwemeza ko rusanga kuba KAYIGI HABIYAMBERE Aimable yarapfuye, harabaye ubuzime bw’icyaha ubushinjacyaha bwari bumukurikiranyeho. Iburanisha ryakomeje haburanishwa ubujurire bwa MUDENGE Emmanuel ku cyaha cyo kunyereza imisoro yahamijwe n’Urukiko Rwisumbuye rwa Nyarugenge. [39] Urukiko rurasanga ibibazo bikwiye gusuzumwa muri uru rubanza ari ukumenya niba MUDENGE Emmanuel ahamwa n’icyaha cyo gukora no gukoresha inyandiko mpimbano, icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko n’impapuro bitangwa n’inzego zabigenewe, n’icyaha cyo kunyereza umusoro; naho kuri KAYITANA Innocent akaba ari ukumenya niba ahamwa n’icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa n’icyo kuba icyitso mu cyaha cyo kunyereza umusoro.

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II. IBIBAZO BIGIZE URUBANZA N’ISESENGURWA RYABYO A. Kuri MUDENGE Emmanuel 1. Kumenya niba MUDENGE Emmanuel ahamwa n’icyaha cyo kunyereza umusoro [40] Urukiko rwafashe icyemezo mu iburanisha ryo ku wa 11/10/2022, rusanga Urukiko Rukuru rwaragombaga kwakira ikirego cy’Ubushinjacyaha ku cyaha cyo kunyereza umusoro, maze rukuraho icyemezo cyo kutacyakira, rwemeza ko hagumaho icyemezo cyafashwe n’Urukiko Rwisumbuye mu rubanza No RP/ECON 00081/2020/TGI/NYGE (CMB RP/ECON 00082/2020/TGI/NYGE) hamwe n’ubujurire bwa MUDENGE Emmanuel mu Rukiko Rukuru. Bityo, hakaba hagiye gusuzumwa ubujurire MUDENGE Emmanuel, MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd zihagarariwe na MUDENGE Emmanuel batanze mu Rukiko Rukuru ku cyaha cyo kunyereza imisoro. Urukiko rurabanza gusuzuma inzitizi zitandukanye zatanzwe na MUDENGE Emmanuel. Ku birebana n’inzitizi [41] MUDENGE Emmanuel n’abamwunganira bavuga ko Urukiko Rwisumbuye rutagombaga kumuhamya icyaha cyo kunyereza umusoro kandi atari umusoreshwa kubera impamvu zikurikira: a. Ibikorwa bihanwa n’ingingo ya 64 y’Itegeko n° 25/2005 ryavuzwe haruguru usanga bireba umusoreshwa gusa, ni ukuvuga umuntu ufite TIN3 mu gihe Ubushinjacyaha ntaho bugaragaza ko TIN ye ifite ikibazo cyangwa uruhare rwe rutaziguye n’ibikorwa bifatika yaba yarakoze; b. Inyandiko zose zagiye zandikwa na RRA Ubushinjacyaha bushingiraho burega, usanga umusoreshwa uvugwa ari MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd, ariko ayo masosiyete akaba atarigeze ahamagazwa ngo abazwe cyangwa akorweho iperereza. [42] MUDENGE Emmanuel n’abamwunganira bavuga nanone ko Urukiko Rwisumbuye rutagombaga kumuhamya icyaha cyo kunyereza umusoro kandi harabaye ubusaze kuri icyo cyaha, hakaba hataranubahirijwe amategeko arebana n’ikurikiranacyaha ku cyaha cyo kunyereza umusoro, bashingiye ku mpamvu zikurikira: a. Kuba harabayeho ubusaze ku cyaha cyo kunyereza umusoro hashingiwe ku ngingo ya 6 y’Itegeko n° 019/2019 ryerekeye imiburanishirize y’imanza z’inshinjabyaha kuko Urukiko Rwisumbuye rwamuhamije icyo cyaha rushingiye ku nyemezabuguzi za NEW PROGRESSIVE Ltd zamenyekanyishijwe na UNIVENTURE INVESTMENT Ltd mu mwaka wa 2017, iza CRANE IMPORTERS AND DISTRIBUTORS Ltd nazo zamenyekanyishijwe na UNIVENTURE INVESTMENT Ltd mu mwaka wa 2015-2016; b. Kuba Urukiko rwaraciye urubanza hakoreshejwe amategeko atariyo, rutubahirije amategeko arebana n’ikurikiranacyaha ku cyaha cyo kunyereza umusoro kuko Ubushinjacyaha butubahirije ibiteganywa n’ingingo ya 40, 41 na 68 z’Itegeko n° 25/2005 ryo ku wa 04/12/2005 rigena 3 Tax Identification Number

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imitunganyirize y’isoresha kuko bwatanze ikirego bushingiye ku nyandiko zakozwe n’abakozi bo muri RRA (Internal MEMO); [43] Ku birebana n’inzitizi yo kuba MUDENGE Emmanuel atari umusoreshwa, kuba harabaye ubusaze no kuba nta perereza ryakozwe kuri PRECISION HEAVY MACHINERY Ltd na MEEJI GROUP Ltd, Ubushinjacyaha bwiregura buvuga ko zidakwiriye kongera gusuzumwa n’Urukiko rw’Ikirenga kuko Urukiko Rukuru rwazisuzumye, runazifataho icyemezo cyabaye ndakuka. Naho ijyanye no kuba Urukiko rwaraciye urubanza rutubahirije amategeko arebana n’ikurikiranacyaha ku cyaha cyo kunyereza umusoro, buvuga ko nayo itakongera gusuzumwa kuko Urukiko rw’Ikirenga rwamaze kuyiburanishaho, runayifataho umwanzuro mu rubanza rubanziriza urundi N° RS/INJUST/RP 00001/2022/SC rwaciwe ku wa 17/06/2022. UKO URUKIKO RUBIBONA [44] Ingingo ya 58, igika cya 1, y’Itegeko n° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, igira iti: “Iyo umuburanyi abonye hari akarengane kagaragara mu rubanza rwe, yandikira Perezida w’Urukiko rukuriye urwaciye urubanza ku rwego rwa nyuma, akaba ariwe usuzuma ako karengane.” [45] Bigaragara ko mu rubanza No RPA/ECON 00014/2021/HC/KIG (CMB 00017/2021/HC/KIG) mu gika cya 27, Urukiko Rukuru rwasuzumye inzitizi ijyanye no kuba MUDENGE Emmanuel atari umusoreshwa, rusobanura ko Itegeko ryemera ko abahagarariye sosiyete bashobora gukurikiranwa ku cyaha cyakozwe na sosiyete, ariko bakaryozwa ibikorwa byabo bwite bakoze muri sosiyete, Urukiko rwagaragaje ko kuba MUDENGE Emmanuel yari umuyobozi ufata ibyemezo, yashoboraga gukurikiranwaho icyaha cyo kunyereza imisoro. [46] Ku birebana no kuba sosiyete zaraburanishijwe kandi zitarakozweho iperereza, nabyo byasuzumwe n’Urukiko Rukuru mu gika cya 36 cy’urubanza rusabirwa gusubirwamo ku mpamvu z’akarengane, rusanga nta burenganzira bwa sosiyete bwahutajwe kuko MUDENGE Emmanuel yabajijwe ku giti cye, anabazwa nk’uzihagarariye. [47] Ku birebana n’inzitizi y’ubusaze, bigaragara ko mu gika cya 41, Urukiko Rukuru rwasobanuye ko icyaha cyo kunyereza umusoro ari icyaha cy’imaragihe, isaza ryacyo rikaba ribarwa kuva igihe igikorwa cya nyuma kigize icyaha cyakorewe. Rugendeye ku matariki avugwa kuri izo nyemezabuguzi zashingiweho, rwemeza ko icyaha cyo kunyereza imisoro akurikiranyweho kitashaje. [48] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rurasanga izo nzitizi zarafashweho icyemezo cyabaye ndakuka mu rubanza rusabirwa gusubirwamo ku mpamvu z’akarengane, kandi MUDENGE Emmanuel akaba atarigeze akijuririra cyangwa ngo yiyambaze inzira yo gusubirishamo urubanza ku mpamvu z’akarengane. Bityo, akaba atakuririra ku busabe bw’Ubushinjacyaha ngo asabe ko urwo rubanzaruhinduka ku byerekeye ibyemezo yafatiwe mu rubanza rwabaye ndakuka nk’uko byafashweho umurongo n’uru Rukiko mu manza zitandukanye.4 4 Urubanza rubanziriza urundi nº RS/INJUST/RP 00001/2020/SC haburana Ubushinjacyaha, Magara na bagenzi be, rwaciwe ku wa 23/12/2020, igika cya 42-43 no mu rubanza nº RS/REV/INJUST/CIV 0011/2019/SC haburana Mukamusoni Petronille na Nkundimana Edson, rwaciwe ku wa 12/02/2021.

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[49] Ku nzitizi yo kuba hatarubahirijwe amategeko arebana n’ikurikiranacyaha ku cyaha cyo kunyereza umusoro, Urukiko rurasanga iyi nzitizi rwarayifasheho icyemezo mu rubanza rubanziriza urundi N° RS/INJUST/RP 00001/2022/SC rwaciwe ku wa 17/06/2022, bityo ikaba itagomba kongera gusuzumwa. Kumenya niba MUDENGE Emmanuel ahamwa n’icyaha cyo kunyereza umusoro hakoreshejwe inyemezabuguzi zitavugisha ukuri [50] MUDENGE Emmanuel n’abamwunganira bavuga ko Urukiko Rwisumbuye rutagombaga kumuhamya icyaha cyo kunyereza umusoro hakoreshejwe inyemezabuguzi Ubushinjacyaha bwemeza ko zitavugisha ukuri kubera impamvu zikurikira: a. Inyandiko itanga amakuru yo ku wa 26/10/2020 yakozwe na Komiseri Mukuru wa RRA yasubizaga ibaruwa yanditswe n’Ubushinjacyaha ku wa 30/09/2020, yashyizwe muri dosiye ku wa 12/01/2021 nyuma y’iburanisha, hatabayeho gufungura iburanisha ngo MUDENGE Emmanuel ayiregureho, idaherekejwe n’inyandiko mvugo (AFFIDAVIT), kandi ikaba ivuguruzanya n’izindi nyandiko n’ubuhamya Komiseri Mukuru yatanze muri RIB; b. Imisoro yose ijyanye n’izo nyemezabuguzi yumvikanyweho hagati ya RRA n’abasoreshwa, kandi imisoro n’ibihano byategetswe byatangiye kwishyurwa; c. Imvugo za KARUHIJE innocent ntizagombaga gufatwa nk’ikimenyetso kimuhamya icyo cyaha kandi yarandikiye Perezida w’Urukiko Rwisumbuye ku wa 27/10/2020 agaragaza ko inyemezabuguzi zatanzwe zakorewe muri EBM, nyuma yo kugura ibicuruzwa; d. Mu buhamya bwe, KAYITESI Valentine yiyemerera ko atari we gusa ukora ubucuruzi muri sosiyete ye, bityo kumenya inyemezabuguzi zatanzwe n’abaguzi bose babaguriye ibicuruzwa bikaba byagorana; e. Inyemezabuguzi zose zamenyekanishijwe muri RRA, bivuze ko nta kunyereza umusoro kwabayeho; f. Imisoro yaba yaranyerejwe nyuma yo ku wa 05/05/2017, yari ikwiye kubazwa UNIVENTURE INVESTMENT Ltd cyangwa se umuyobozi wayo NKURANGA James kuko MUDENGE Emmanuel yari yarambuwe ububasha bwo kuyihagararira (Power of Attorney) ndetse mu bubasha yari afite hakaba hatarimo ibijyanye n’imisoro; g. Aramutse ariwe ugomba kuryozwa imisoro ya UNIVENTURE INVESTMENT Ltd, uretse ko bidashoboka, yagombye kuryozwa 12.504.262 Frw akomoka ku nyemezabuguzi za CRANE IMPORTERS AND DISTRIBUTORS Ltd, aho kuba 888.358.674 Frw yemejwe n’Urukiko; h. Habayeho kwivuguruza, aho mu gika cya 71, Urukiko rwemeje ko yanyereje umusoro ungana na 63.013.851 Frw yifashishije inyemezabuguzi za JKAS INVESTMENT zitavugisha ukuri zo mu 2019 zemeza ko yaguze ibicuruzwa bifite agaciro ka 350.067.942 Frw, kandi rwari rwavuze ko atagombaga kubazwa ibikorwa bya UNIVENTURE INVESTMENT Ltd byakozwe nyuma ya 2017.

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[51] Ubushinjacyaha bwiregura ku bujurire bwa MUDENGE Emmanuel, buvuga ko busanga budafite ishingiro kubera izi mpamvu: a. Inyandiko yatanzwe na RRA ku wa 26/10/2020 igashyirwa muri system ku wa 12/01/2021, yagaragazaga imbonerahamwe gusa, nta kintu gishya yazanye, naho inyemezabuguzi z’impimbano zakoreshejwe mu kunyereza umusoro ku bijyanye n’icyaha MUDENGE Emmanuel aregwa zikaba zarashyizwe mu rubanza guhera tariki ya 14/05/2020, kandi MUDENGE Emmanuel akaba yarazibajijweho guhera mu Bugenzacyaha no mu Bushinjacyaha ku buryo batavuga ko ari ikimenyetso gishya cyasabaga ko habaho kongera gufungura iburanisha; b. Umutangabuhamya KAYITESI Valentine, nyiri sosiyete yitwa NEW PROGRESSIVE Ltd, mu nyandiko mvugo yakoreye mu Bugenzacyaha ku wa 21/11/2019, yasobanuye neza ko nta bucuruzi yigeze akorana na MEEJI GROUP Ltd, anavuga ko yanahamagajwe na RRA bakamwereka inyemezabuguzi zigaragaza ko zavuye muri NEW PROGRESSIVE Ltd zijya muri MEEJI GROUP Ltd azisuzumye asanga atari ize;5 c. Umutangabuhamya KARUHIJE Innocent, nyiri sosiyete yitwa KABERI Ltd mu ibazwa rye mu Bugenzacyaha ku wa 30/12/2019, yavuze ko mu baguzi be atazi MEEJI GROUP Ltd na MUDENGE Emmanuel, bityo inyandiko ziri muri dosiye yo mu Rukiko Rukuru kuri attachment ya 19, bikaba bigaragara ko zakozwe nyuma hagamije kwiregura kuko zigaragaza ko mu gihe cy’amezi abiri, ni ukuvuga guhera ku itariki ya 28/09/2018 kugeza ku wa 25/11/2018, KABERI Ltd yagemuriye ibicuruzwa MEEJI GROUP Ltd gusa hashingiwe kuri delivery note kuva kuri No 082-092; d. Mu buhamya bwe kandi, KARUHIJE Innocent yanasobanuye ko bishoboka ko umuntu abona inyemezabuguzi kandi nta bucuruzi bigeze bagirana, iyo bikozwe mu buryo bw’amanyanga byagizwemo uruhare n’umukozi cyangwa umubaruramari (comptable) kuko hari igihe basohora inyemezabuguzi za EBM bakazigurisha zonyine zidaherekejwe n’ibucuruzwa; hari n’igihe kandi abacuruzi batanga TIN yabo ku bantu batandukanye bakajya barangura bayifashishije; e. Kuba KARUHIJE Innocent yarandikiye Urukiko anyomoza ibyo yavugiye mu Bugenzacyaha, nta gaciro byahabwa nk’uko Urukiko Rwisumbuye rwabisobanuye mu gika cya 67 kuko nta kimenyetso yagaragaje cyemeza ko ibyo bicuruzwa byaranguwe na MEEJI GROUP Ltd koko, kandi izo nyemezabuguzi yazimenyekanishije, dore ko atagaragaza impamvu mbere yari yazihakanye kandi yarabibajijweho incuro ebyiri zose nk’uko bigaragara mu kibazo cya 7 n’igisubizo cyacyo mu nyandiko ye y’ibazwa yo ku wa 30/12/2019; f. Naho ku bijyanye no kuba RRA yaraciye MEEJI GROUP Ltd imisoro n’ihazabu hashingiwe ku byateganywaga n’ingingo ya 64 y’Itegeko n° 25/2005 ryavuzwe haruguru, ntibikwiye gukuraho ikurikiranacyaha nk’uko byemejwe mu manza zitandukanye haba mu Rwanda ndetse no mu mahanga, nko mu rubanza N° RS/INJUST/RSOC 00001/2019/SC6 rwaciwe n’Urukiko 5 Icyatumye nemeza ko izo factures atari izanjye nuko izo facture zari iz’intoki, ndebye numero ziriho ndetse n’ibicuruzwa mbigereranya n’ibyari kuri souche nari nasigaranye nsanga ntaho bihuriye ndetse n’imyandikire ntaho ihuriye, ibyo nibyo byatumye nemeza ko iyo company nta bucuruzi nigeze ngirana nayo.“ Ku bijyanye no kuba yarakoreye iyo Company imenyekanisha avuga ko aramutse yararikoze byaba byaratewe nuko uwamuhaye ziriya inyemezabuguzi ashobora kuba yaratumye system imugaragaza ko yamugurishije kandi ataribyo. 6 Haburana NIWEMUGENI Jeannette na KCB Bank Rwanda Ltd.

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rw’Ikirenga, aho rwemeje ko ibyemezo byo mu rwego rw’ubuyobozi bitagira ingaruka ku byemezo byo mu manza nshinjabyaha kuko izo nzira ari inzira imwe itazitira indi;7 g. Imvugo za NKURUNZIZA na GATABAZI ntizikwiye guteshwa agaciro kuko mu Bugenzacyaha babajijwe nka Manager na Comptable ba CRANE IMPORTS AND DISTRUBUTORS COMPANY Ltd bemeza ko inyemezabuguzi zose UNIVENTURE INVESTMENT Ltd yagaragaje ko yaranguriyeho ibicuruzwa atari iz’ukuri, ahubwo hashingiwe ku makuru ari muri system, basanga zihuza nimero n’izo bahaye umu client wabo witwa TWAHIRWA Vénuste usanzwe ukorera ubucuruzi mu Karere ka Kayonza, akaba abarangurira inzoga. Basobanura ko batajya bandika ku nyemezabuguzi zabo ibikoresho (Matériels) cyangwa Furniture kubera ko bo bacuruza inzoga gusa, kandi ko mu bakiliya bafite nta n’umwe witwa UNIVENTURE INVESTMENT Ltd ukoresha TIN 102834778; h. Mu buhamya bwa USHIZIMPUMU Augustin abazwa mu bugenzacyaha ku wa 13/03/2020, yasobanuye ko yari Comptable wa sosiyete ya MEEJI GROUP Ltd ariko akaba ariwe wagiye gusaba EBM ya UNIVENTURE INVESTMENT Ltd kuko MUDENGE Emmanuel yari yamuhaye Procuration. MUDENGE Emmanuel akaba yaranamusabye ko yamubera comptable muri UNIVENTURE INVESTMENT Ltd ariko ntibashobora kumvikana ku gihembo, bikaba byumvikanisha ko ibyo avuga ko ntaho ahuriye nayo atari ukuri. UKO URUKIKO RUBIBONA [52] Ingingo ya 87, 1 º y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 ryagenaga uburyo bw’isoresha, ryakurikizwaga igihe ibikorwa MUDENGE Emmanuel ashinjwa byakorwaga, iteganya ko umuntu wese ugambiriye kutishyura umusoro agakoresha inyandiko mpimbano mu ibaruramari rye, aba akoze icyaha cyo kunyereza umusoro. Iyo abihamijwe n’urukiko, ahanishwa igifungo kitari munsi y’imyaka ibiri (2) ariko kitarengeje imyaka itanu (5). [53] Ingingo ya 88 y’Itegeko Nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko inzego za Leta, amasosiyete, amakoperative, ibigo bya Leta cyangwa byigenga cyangwa imiryango itari iya Leta bifite ubuzimagatozi biryozwa ibyaha byakozwe mu izina ryabyo n’inzego zabyo cyangwa ababihagarariye. Ubwo buryozwacyaha bubaho iyo ababikoze bari bashingiye kuri ibi bikurikira:1º ububasha bwo kubihagararira; 2º ububasha bwo gufata ibyemezo; 3º ububasha bwo kugenzura. Uburyozwacyaha bw’inzego za Leta, amasosiyete, amakoperative, ibigo bya Leta cyangwa byigenga cyangwa imiryango itari iya Leta 7 « Que la décison de la juridiction administrative ne peut, d’ailleurs, avoir au pénal l’autorité de la chose jugée et ne saurait s’imposer aux juridictions correctionnelles“. Abahanga mu mategeko nabo bagaragaza ko nta cyabuza ko umuntu yahabwa ibihano byo mu rwego rw’ubutegetsi ngo anahanwe mu manza nshinjabyaha. Jean Pradel na Michel Danti-Juan babivuga mu magambo akurikira : D’une part, s’il peut y avoir à la fois sanctions pénale et sanction purement fiscale, il peut y avoir uniquement une sanction fiscale (s’il n’y a pas d’infraction pénale ou si, devant la modicité, l’administration décide de ne pas poursuivre des faits pénalement) ou même uniquement une sanction pénale. D’autre part, lorsque les faits constituent à la fois une fraude pénalement sanctionnable et une fraude purement fiscale, la cour de cassation se montre très autonomiste. Par exemple si après condamnation pénale, un individu béneficie de décisions du juge administratif affirmant que l’impot n’etait pas dû, la décision pénale subsiste : Il n’y a pas là le fait nouveau autorisant la révision de la condamnation pénale car les deux contentieux, fiscal et pénal, different par leur nature et par leur objet. Il est vrai que le juge pénal peut s’appuyer sur les constatations des vérificateurs fiscaux pour former sa conviction. »

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bifite ubuzimagatozi ntibukuraho uburyozwacyaha bw’ababihagarariye, abari mu nzego z’ubuyobozi bwabyo cyangwa ubw’abafatanyacyaha n’ubw’ibyitso byabo kuri icyo cyaha.  Ku birebana n’inyemezabuguzi zatanzwe na sosiyete NEW PROGRESSIVE Ltd [54] Inyandiko zigize dosiye zigaragaza ko KAYITESI Valentine, nyiri sosiyete NEW PROGRESSIVE Ltd, mu ibazwa rye ryo mu Bugenzacyaha ku wa 21/11/2019, yabajijwe niba azi sosiyete yitwa MEEJI GROUP Ltd n’icyo ayiziho, asubiza ko atayizi, atazi n’aho ikorera. Asobanura ariko ko hari igihe muri RRA bigeze kumuhamagara bamubaza niba hari ubucuruzi yaba yarigeze gukorana nayo, banamwereka inyemezabuguzizigaragaza ko zavuye kuri iyo sosiyete zijya kuri MEEJI GROUP Ltd, azisuzumye asanga atari ize kuko nta kintu yigeze abagurisha, kandi ko yarebye nimero ziriho akanagereranya n’ibicuruzwa byariho n’ibyari kuri souche yari yasigaranye, agasanga ntaho bihuriye ndetse n’imyandikire ntaho ihuriye. [55] Ku byerekeye ibyo MUDENGE Emmanuel n’abamwunganira bavuga ko KAYITESI Valentine atashobora kumenya abaguzi bose kuko atariwe wenyine ukora muri NEW PROGRESSIVE Ltd, Urukiko rurasanga nta shingiro bifite kubera ko niyo haba hakora abandi, ntibyatuma ibicuruzwa biri kuri souche n’imyandikire yabyo bitandukana n’ibiri ku nyemezabuguzi kandi byandikirwa ingunga imwe ndetse bakaba batarashoboye kugaragariza Urukiko uwabagurishije ibyo bicuruzwa. Hashingiwe ku buhamya bwa KAYITESI Valentine bugaragaza ko nta kintu sosiyete ye yigeze igurisha sosiyete MEEJI GROUP Ltd na UNIVENTURE INVESTMENT Ltd, Urukiko rurasanga MUDENGE Emmanuel abinyujije muri izo sosiyete zombi, yarakoze imenyekanisha ry’umusoro muri RRA yifashishije inyemezabuguzi zitavugisha ukuri.  Ku birebana n’inyemezabuguzi za CRANE IMPORTS AND DISTRIBUTORS COMPANY Ltd [56] Dosiye y’urubanza igaragaza ko ku wa 08/05/2020, NKURUNZIZA Faustin (Manager) na GATSIGAZI Arthur (Comptable) ba CRANE IMPORTS AND DISTRIBUTORS COMPANY Ltd babajijwe mu Bugenzacyaha, basobanura ko sosiyete yabo ikora ubucuruzi bw’inzoga gusa. Beretswe inyemezabuguzi za furnitures UNIVENTURE INVESTMENT Ltd yamenyekanishije muri RRA igaragaza ko yaranguye muri iyo sosiyete yabo ibicuruzwa bifite agaciro k’amafaranga 35.567.400, bashingiye ku biciro ndetse n’amatariki agaragara kuri izo nyemezabuguzi, basanga aribo bazitanze, ariko barazihaye umuguzi wabo witwa TWAHIRWA Venuste, kandi zikaba zari zanditseho ubwoko butandukanye bw’inzoga, bemeza ko nta na rimwe bigeze bandika kunyemezabuguzi zabo ibikoresho cyangwa furnitures, kandi ko ntahagaragara TIN ya UNIVENTURE INVESTMENT Ltd. [57] Urukiko rurasanga rero ubuhamya bwa NKURUNZIZA Faustin na GATSIGAZI Arthur ari ikimenyetso cyemeza nta gushidikanya ko MUDENGE Emmanuel yakoze imenyekanisha ry’umusoro wa UNIVENTURE INVESTMENT Ltd akoresheje inyemezabwishyu zitavugisha ukuri nk’uko Ubushinjacyaha bubimukurikiranyeho. [58] Ibivugwa na MUDENGE Emmanuel n’abamwunganira ko atari akwiriye kubazwa imisoro ya UNIVENTURE INVESTMENT Ltd yanyerejwe nyuma yo ku wa 05/05/2017, Urukiko rurasanga mu nyandiko yo ku wa 06/05/2019, NKURANGA James yaremeye ko

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yamuhaye ububasha bwo guhagararira UNIVENTURE INVESTMENT Ltd mu mwanya wa Managing Director ku wa 08/09/2014 (Power of Attorney) n’indi yo ku wa 05/05/2017, zakuweho ku wa 09/09/2018(He has no capacity to me in matter regarding me and Univenture Investments as of 9th May 2018. The Power of Attorney earlier issued to him on 8th September 2014 and further on 5th May 2017 have been revolked). Ikindi ni uko mu nyandiko yo ku wa 28/10/2020 yiswe Ubufatanye mu iperereza muri dosiye RONPJ 01002/IPRL NYAR/2020/MN/PDM, Komiseri Mukuru wa RRA yandikiye Umushinjacyaha Uyobora Ubushinjacyaha ku Rwego Rwisumbuye rwa Nyarugenge, hagaragara urutonde rw’imisoro yaciwe UNIVENTURE INVESTMENT Ltd rugaragaza imisoro yanyereje n’igihe ibyo bikorwa byabereye, ibikorwa bya nyuma bikaba byarakozwe mu kwezi kwa 1/2018 n’ukwa 2/2018, icyo gihe MUDENGE Emmanuel akaba yari agifite ububasha bwo guhagararira UNIVENTURE INVESTMENT Ltd kuko yabwambuwe ku wa 09/09/2018. Bikumvikana ko mbere y’iyo tariki, yari umuyobozi wayo, ukurikirana imikorere yayo ya buri munsi, bityo akaba agomba kuryozwa inyerezwa ry’umusoro iyo sosiyete yakoze muri icyo gihe. [59] Urukiko rurasanga kuba NKURANGA James yaravuze ko mu bubasha yari yarahaye MUDENGE Emmanuel hatarimo ibirebana n’Ikigo gishinzwe Imisoro n’Amahoro nta gaciro byahabwa kuko bivuguruzwa na USHIZIMPUMU Augustin wari ushinzwe ibaruramari (Comptable) muri MEEJI GROUP Ltd kuva mu kwezi kwa 06/2015 kugera mu kwa 12/2016, mu ibazwa rye mu Bugenzacyaha ku wa 13/03/2020, aho yemeje ko MUDENGE Emmanuel ariwe wenyine wakurikiranaga umunsi ku wundi ibikorwa bya UNIVENTURE INVESTMENT Ltd, MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd. [60] Urukiko rurasanga kandi mu bikorwa by’izo sosiyete MUDENGE Emmanuel yaranakurikiranaga ibirebana n’iby’imisoro kubera ko hari ibyo USHIZIMPUMU Augustin yemeza ko yakoze abiherewe ububasha na MUDENGE Emmanuel (procurations), nko kuzana EBM ya UNIVENTURE INVESTMENT Ltd n’amabaruwa yayo atandukanye yabaga ari kuri RRA. Bityo, ibikorwa byo kunyereza umusoro byakozwe muri icyo gihe, akaba ari MUDENGE Emmanuel ugomba kubiryozwa nk’uko biteganywa n’ingingo ya 88 y’Itegeko n° 68/2018 ryavuzwe haruguru. [61] Urukiko rurasanga inyandiko yo ku wa 28/10/2020 ivugwa mu gika cya 58 cy’uru rubanza, yashyizwe muri dosiye nyuma y’iburanisha, atari ikimenyetso gishya kuko ikubiyemo imbonerahamwe yakozwe hashingiwe ku igenzura (Audit), inyemezabuguzi z’impimbano n’imisoro itaramenyekanishijwe n’ubundi MUDENGE Emmanuel yireguyeho guhera mu Bugenzacyaha, akanabiburanishwaho n’Urukiko. Bityo kuba Urukiko rutarapfunduye iburanisha ntirwanyuranije n’ibiteganya n’ingingo ya 75 y’Itegeko n° 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru. [62] Urukiko rurasanga mu gika cya 71 cy’urubanza rwaciwe n’Urukiko Rwisumbuye rwa Nyarugenge harabayeho kwibeshya, aho rwavuze ko UNIVENTURE INVESTMENT Ltd yanyereje 63.013.851 Frw yifashishije inyemezabuguzi za JKS INVESTMENT Ltd, nyamara yaranyerejwe na PRECISION HEAVY MACHINERY Ltd, MEEJI GROUP Ltd na ROYAL MABATI RWANDA Ltd nk’uko bigaragara muri raporo yakozwe na RRA. Bityo, ingingo y’ubujurire ya MUDENGE Emmanuel y’uko atagomba kuryozwa uwo musoro ashingiye ko imenyekanisha ryakozwe mu mwaka wa 2019 nta shingiro ifite kuko uwo musoro utareba UNIVENTURE INVESTMENT Ltd.

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[63] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rurasanga MUDENGE Emmanuel ahamwa n’icyaha cyo kunyereza umusoro giteganywa n’ingingo ya 87 y’Itegeko n° 026/2019 ryo ku wa 18/09/2019 ryavuzwe haruguru. Rukaba rusanga kuba yaraciwe imisoro n’ibihano biyikomokaho bidakuraho uburyozwacyaha ku misoro yanyereje, nk’uko Ubushinjacyaha bwabiburanishije.  Ku birebana n’inyemezabuguzi zatanzwe na KARUHIJE Innocent nyiri sosiyete yitwa KABERI Ltd [64] Dosiye y’urubanza igaragaza ko mu ibazwa rye ryo ku wa 30/12/2019 mu Bugenzacyaha, KARUHIJE Innocent, nyiri sosiyete yitwa KABERI Ltd, yasobanuye ko mu bakiriya be b’imena harimo uwitwa GATABAZI, TWAHIRWA, MIGAMBI na HAKIZA, ariko ko atazi MUDENGE Emmanuel. Agaragaza ko nyuma yo kubwirwa ko baranguje ibicuruzwa bigizwe n’ibiribwa bitandukanye UNIVENTURE INVESTMENT Ltd na MEEJI GROUP Ltd, yarebye muri system asanga hari inyemezabuguzi yabahaye zifite agaciro kari hejuru, kandi ko n’ubwo bucuruzi bubaye bwarabayeho, yaba yarishyuye akoresheje cash kuko nta sheki yigeze ikoreshwa cyangwa ngo habeho kuyashyira kuri konti. [65] Binyuze mu ibaruwa yandikiye Urukiko Rwisumbuye, igashyirwa muri system ku wa 29/10/2020, KARUHIJE Innocent yanyomoje ibyo yavugiye mu Bugenzacyaha, yemeza ko MEEJI GROUP Ltd yamuguriye ibicuruzwa bifite agaciro kangana na168.759.576 Frw naho UNIVENTURE INVESTMENT Ltd ikamugurira ibicuruzwa bifite agaciro kangana na 296.766.949 Frw, ndetse anasobanura n’uburyo babitwaye. [66] Urukiko rurebeye hamwe imvugo zombi za KARUHIJE Innocent, rurasanga zivuguruzanya, kandi Ubushinjacyaha ntibwashoboye kugaragaza ikindi kimenyetso cyemeza ko nta bicuruzwa KARUHIJE Innocent yagurishije MUDENGE Emmanuel, MEEJI GROUP Ltd na UNIVENTURE INVESTMENT Ltd. Kubera izo mpamvu, Urukiko rurasanga imvugo za KARUHIJE Innocent zidashobora gufatwa nk’ikimenyetso kidashidikanywaho cyemeza ko inyemezabuguzi zahawe MEEJI GROUP Ltd na UNIVENTURE INVESTMENT Ltd ari impimbano. 2. Kumenya niba MUDENGE Emmanuel ahamwa n’icyaha cyo gukora no gukoresha inyandiko mpimbano [67] Mu iburanisha ryo ku wa 11/10/2022, uhagarariye Ubushinjacyaha, yavuze ko busaba Urukiko gusuzuma niba MUDENGE Emmanuel adahamwa n’icyaha cyo gukora no gukoresha inyandiko mpimbano hakoreshejwe Power of Attorney, naho icyaha cy’inyandiko mpimbano hakoreshejwe inyemezabuguzi cyo asobanura ko bugikuye mu biburanwaho mu gusubirishamo urubanza ku mpamvu z’akarengane kuko, n’ubwo Urukiko Rwisumbuye rwa Nyarugenge rwagihamije MUDENGE Emmanuel, Urukiko Rukuru rwo rukavuga ko ari kimwe mu mpamvu zigize icyaha cyo kunyereza umusoro(élement matériel), butari bwakiregeye. Bityo, Urukiko rukaba icyo rusuzuma kuri iki cyaha ari ukumenya niba MUDENGE Emmanuel ahamwa n’icyaha cyo gukora no gukoresha inyandiko mpimbano hakoreshejwe Power of Attorney. [68] Ubushinjacyaha buvuga ko MUDENGE Emmanuel yakoze icyaha cyo gukoresha inyandiko mpimbano hakoreshejwe Power of Attorney bushingiye ku mpamvu zikurikira:

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a. Urukiko Rukuru ntirwashoboye kuvuguruza ibisobanuro byashingiweho n’Urukiko Rwisumbuye biri mu gika cya 79 cy’urubanza, bigaragaza ko Power of Attorney yarimo amakuru adahuye, kuko iyo ku wa 21/10/2018 yamuhaga uburenganzira bwo gufunguza sosiyete yitwa ORANGE GAS ENERGY Ltd nyamara mu cyangombwa cyatanzwe na RDB, yari yarafungujwe ku wa 04/04/2018; b. Mu bisobanuro bya MUDENGE Emmanuel avuga ko mu gufunguza sosiyete ORANGE GAS ENERGY Ltd yakoresheje procuration yo ku wa 28/02/2012 yahawe na INGABIRE Angella, nyamara iyo procuration yaramuhaga uburenganzira bwo gukora ibikorwa byose bya sosiyete itaravuzwe izina isanzwe iriho; c. Icyangombwa cya RDB kiri mu mazina ya INGABIRE Angelle, kandi bigaragara ko yari yaramaze gukosoza amazina guhera muri Kamena 2014 agafata amazina ya INGABIRE Angella; d. Mu isuzuma ry’ibikorwa bigize icyaha, Urukiko Rukuru rwirengagije ko ibisobanuro byatanzwe n’Urukiko Rwisumbuye byari bishingiye ku kuba iyo nyandiko ikubiyemo amakuru adahuye n’ukuri (faux intellectuel) no kuba ariyo yakoresheje mu gupiganira isoko rifite agaciro ka 330.000.000 Frw, no kwishyuza igice cya mbere cy’ubwishyu muri National Rehabilitation Service (NRS) ahagarariye umuntu witwa INGABIRE Angella mu gihe nyiri sosiyete wari waratsindiye isoko ari INGABIRE Angelle; e. Kuba gukoresha iyo Power of Attorney byarashoboraga gutera igihombo. [69] MUDENGE Emmanuel n’abamwunganira, biregura bavuga ko icyo cyaha kitamuhama bashingiye ku mpamvu zikurikira: a. NIDA aho kwandika INGABIRE Angella yanditse INGABIRE Angelle, mu mwaka wa 2014 akosoza indangamuntu yandikwa ku mazina ya INGABIRE Angella, ariko kubera ko hari sosiyete yari yaramaze gufungurwa mu mwaka wa 2010 kuri ayo mazina, nyuma mu mwaka wa 2014 hafunguzwa indi yitwa ORANGE GAZ ENERGY Ltd, maze ku wa 04/04/2018 bakurura rya zina rya mbere ariryo INGABIRE Angelle;8 b. Kuba sosiyete ORANGE GAS ENERGY Ltd yarafungujwe, RDB ntigaragaze ko hari ibyo itujuje no kuba yarakoreshejwe hapiganirwa isoko muri National Rehabilitation Service bihamya ko Power of Attorney ikubiyemo amakuru avugisha ukuri; c. Kuba Ubushinjacyaha butarakoze iperereza muri Ambassade ya Leta Zunze Ubumwe z’Amerika (USA) mu Rwanda yemeje Power of Attorney, ngo abe ariyo yemeza ko iyo nyandiko itakorewe imbere ya Noteri Diana Serafino wo muri USA; d. Ibaruwa yakorewe imbere ya Noteri muri USA, yanditswe na INGABIRE Angella yandikira Perezida w’Urukiko Rwisumbuye ku wa 21/08/2020, ikubiyemo ubuhamya bwe yemeza ko Power of Attorney ariwe ubwe wayanditse, iyo baruwa kandi yashyikirijwe Ambassade y’u 8 Bavuga ko NIDA yakuyeho urujijo yemeza ko INGABIRE Angella ari umuntu umwe na INGABIRE Angelle, ko rero inshingano yakoze yari yaziherewe ububasha, n’amakuru akubiye muri Power of Attorney ari amakuru y’ukuri, bityo ko nta karengane kagaragara mu rubanza rwaciwe n’Urukiko Rukuru.

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Rwanda muri icyo gihugu irayemeza, ndetse inanyura muri Minisiteri y’Ububanyi n’Amahanga nabo barayemeza; e. Ubushinjacyaha mu nkiko zose ndetse no mu mwanzuro bwatanze, buvuga ko Power of Attorney ari impimbano, ariko ntibugaragaza umugambi n’uburiganya kandi uwo ari wo murongo wafashwe n’Urukiko rw’Ikirenga mu rubanza N°RS/INJUST/RP 00008/2018/SC rwaciwe ku wa 28/02/2020, haburana Ubushinjacyaha na NIYITEGEKA na bagenzi be. UKO URUKIKO RUBIBONA [70] Ingingo ya 276, igika cya 1, y’Itegeko nº 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, ivuga ko “Umuntu wese uhimba cyangwa uhindura mu buryo ubwo ari bwo bwose inyandiko cyangwa ikindi kintu cyanditseho igitekerezo, ashyiraho umukono cyangwa igikumwe bitari byo, yonona inyandiko cyangwa imikono, asimbuza abantu abandi ahimba amasezerano, imiterere y’ingingo zayo, igitegetswe gukorwa cyangwa icyarangije kwemeranywa, aba akoze icyaha. Naho igika cya 2 cy’iyo ngingo kikavuga ko “Umuntu wese, ku bw’uburiganya, wandika, wandikisha ibintu bidahuye n’ukuri cyangwa ukora imenyekanisha ritari ryo afatwa nk’uwakoze icyaha cyo gukora ibihimbano.” [71] Ingingo nyamukuru ababuranyi batumvikanaho ni ukumenya niba kuba Power of Attorney ikubiyemo amazina atandukanye hamwe yanditse kuri INGABIRE Angelle, ahandi kuri INGABIRE Angella byatuma ifatwa nk’inyandiko itavugisha ukuri mu gihe nyir’ukuyitanga ahamya ko atari impimbano. [72] Urukiko rurasanga ikibazo kirebana n’ibigize icyaha cy’inyandiko itavugisha ukuri cyangwa yahinduwe cyarasuzumwe n’Urukiko rw’Ikirenga mu manza zitandukanye, nko mu rubanza Nº RS/INJUST/RP 00008/2018/SC, haburana Ubushinjacyaha, BEZA Kevin na NIYITEGEKA Emmanuel, aho rwasobanuye ko uburiganya mu gukora inyandiko bugaragarira mu gukora inyandiko igamije guhesha umuntu inyungu/uburenganzira atashoboraga kubona mu buryo busanzwe. Rwemeje ko nta mugambi w’uburiganya uba uriho, mu gihe ibyanditswe ku nyandiko yitwa impimbanontacyo byongerera cyangwa bigabanyiriza nyiri ukuyikora ugereranyije n’uko ubundi iyo nyandiko igomba kwandikwa kugira ngo igire agaciro.9 [73] Muri uru rubanza, inyandiko zigize dosiye zigaragaza ko MUDENGE Emmanuel yahawe ubutumwa bwo guhagararira INGABIRE Angelle nk’uko bigaragara muri Power of Attorney yo ku wa 28/02/2012 mu gufungura konti za sosiyete muri banki no gusinya kuri izo konti, gukora imishyikirano ku masezerano, guhagararira sosiyete no gukora ihererekanyabubasha ku mitungo ye ishyirwa ku mazina y’abayegukanye aho bikenewe.10 [74] Icyemezo cya RDB cyatanzwe ku wa 29/04/2020, kigaragaza ko ORANGE GAS ENERGY Ltd, yanditswe ku wa 04/04/2018, Managing Director wayo akaba ari INGABIRE Angelle ufite ID no 1198770009178158, ndetse akaba ari nawe Chair Person w’inama 9 Reba urubanza nº RS/INJUST/RP 00008/2018/SC haburana BEZA Kevin na NIYITEGEKA Emmanuel, rwaciwe ku wa 28/02/2020, igika cya 25. 10 Openings Bank Accounts and signing all those accounts, negotiating contracts, representation of the company in any matter and in office, and undertaking all transfers of my properties and assets from my name to the names of the new acquires whenever deemed necessary.

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y’ubutegetsi (Board), ariko ububasha bwo kuyifunguza MUDENGE Emmanuel abuhabwa na INGABIRE Angella ku wa 21/10/2018 maze ku wa 09/12/2019 ORANGE GAS ENERGY Ltd ihagarariwe na INGABIRE Angelle igirana amasezerano na National Rehabilitation Service agamije gukorera ubwato ikigo cy’igororamuco cya Iwawa (Supply and delivery manufactured Metal Boat at Iwawa Rehabilitation Center), ku giciro cy’amafaranga 330.000.000 yagombaga kumara amezi 5. [75] Dosiye y’urubanza igaragaza kandi ko NIDA yandikiye National Rehabilitation Service ku wa 27/04/2020, isobanura ko INGABIRE Angella ari mwene HITIMANA John na MBABAZI Donatha, wavutse ku itariki ya 15 Kanama 1990, yahawe indangamuntu ya mbere ifite no 1198770009178072 yitwa INGABIRE Angelle wavutse ku wa 15/08/1987, mu mwaka wa 2010, arongera ahabwa indi ndangamuntu no 1198770009178158, iriho INGABIRE Angelle wavutse ku wa 15/08/1987, mu mwaka wa 2014, mu kwezi kwa gatandatu, akosoza izina n’umwaka w’amavuko, ava kuri INGABIRE Angelle ajya kuri INGABIRE Angella wavutse ku wa 15/08/1990, ahabwa indangamuntu ya gatatu ifite no 1199070230197211. Ibi kandi bihuza nibyo NIDA na none yandikiye Urwego rw’Igihugu rw’Ubugenzacyaha (RIB), mu ibaruwa ifite No 130/NIDA/2020, yo ku wa 05/05/2020. [76] Bigaragara na none ko mu ibaruwa INGABIRE Angella yandikiye Perezida w’Urukiko Rwisumbuye ku wa 21/08/2020, yemeza ko ku wa 28/12/2012 yahaye MUDENGE Emmanuel uburenganzira bwo kumuhagararira imbere y’amategeko, hanakorwa inyandiko (Power of Attorney), ari nayo yashingiyeho afunguza sosiyete yitwa ORANGE GAS ENERGY Ltd tariki ya 04/04/2018, ariko ko habayeho kwibeshya amwoherereza kopi y’indangamuntu no 11987700918158 iri mu mazina ya INGABIRE Angelle aho kohereza ikosoye. Agaragaza ko ku wa 21/10/2019 yavuguruye inyandiko iha MUDENGE Emmanuel ububasha (Power of Attorney) kuko yabonaga hari ibiburamo mu ya mbere, ko Power of Attorney yo ku wa 28/02/2012 n’iyo ku wa 21/10/2019 ari iz’ukuri nta mpimbano irimo. [77] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga n’ubwo bwose ORANGE GAS ENERGY Ltd yafungujwe na MUDENGE Emmanuel mbere yo guhabwa ububasha na INGABIRE Angella, ikanandikwa kuri INGABIRE Angelle nk’uko Ubushinjacyaha bubiburanisha, bitagira inyandiko ya Power of Attorney impimbano nk’uko Urukiko Rukuru rwabisobanuye mu rubanza rusabirwa gusubirwamo kuko uwayitanze yemera ko ariwe wayitanze ndetse agasobanura n’icyabiteye, bikuzuzanya n’ibisobanuro byatanzwe na NIDA, Ubushinjacyaha bukaba butarashoboye kugaragaza icyo byongerera cyangwa bigabanyiriza nyiri ukuyikora kibujijwe n’itegeko ugereranyije n’uko ubundi iyo nyandiko igomba kwandikwa kugira ngo igire agaciro. Naho kuba Power of Attorney yarakoreshejwe hishyuzwa imirimo ORANGE GAS ENERGY Ltd yakoze mu isoko yahawe na National Rehabilitation Service, nabyo si ikimenyetso gihamya ko ari inyandiko itavugisha ukuri kuko Ubushinjacyaha butagaragaza ko hishyuzwaga imirimo itarakozwe cyangwa niba harishyuwe ku bw’uburiganya utaragombaga kwishyurwa. [78] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rurasanga MUDENGE Emmanuel adahamwa n’icyaha cyo gukoresha inyandiko mpimbano hakoreshejwe Power of Attorney yavuzwe haruguru.

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3. Guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha [79] Ubushinjacyaha buvuga ko MUDENGE Emmanuel yakoze icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha, bushingiye ku mpamvu zikurikira: a. Isesengura ryakozwe n’Urukiko Rukuru, rwirengagije ko amasezerano atakurwaho kamere yayo yo kuba ari urupapuro cyangwa inyandiko, nk’uko Urukiko Rwisumbuye rwabisobanuye mu bika bya 62 na 63, cyane ko n’ingingo ya 277 y’Itegeko n° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, itateganyije urutonde rwose rw’izo nyandiko cyangwa impapuro ahubwo ivuga n’izindi mpapuro; b. Kuba RRA arirwo rwego rwemerewe gusinya ayo masezerano nk’uko n’Urukiko Rukuru rwabisobanuye mu gika cya 87 cy’urubanza rusubirishwamo ku mpamvuz’akarengane rushingiye ku biteganyijwe mu ngingo ya 71 al 3 y’Itegeko no 026/2019 ryo ku wa 18/09/2019 rigena uburyo bw’isoresha;11 c. Urukiko Rwisumbuye rwashingiye kw’Itegeko no 026/2019 ryatangiye gukurikizwa ku wa 10/10/2019, rwaragombaga gushingira ku biteganyijwe mu ngingo ya 47 y’Itegeko no 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha ryakoreshwaga ubwo icyaha cyakorwaga ivuga ko ari uruhushya, kuko amasezerano aregerwa yasinywe ku wa 18/07/2019 yakirwa na MUDENGE Emmanuel ku wa 05/08/2019 kuri MEEJI GROUP Ltd, naho aya PRECISION HEAVY MACHINERY Ltd asinywa ku wa 14/08/2019 yakirwa na NISINGIZWE Dieudonné ku wa 16/08/2019; d. Kuba MUDENGE Emmanuel yarayasinyeho ntibiyakuraho ko ari inyandiko itangwa na RRA yamuhaga uruhushya rwo kwishyura mu byiciro; e. Ibaruwa yo ku wa 12/04/2019 yiswe Promise to pay MUDENGE Emmanuel yandikiye Komiseri Mukuru agaragaza urutonde rw’ingwate atanze n’agaciro kazo harimo izo yari yaratanzeho ingwate ahandi, izitamwanditseho n’izitabaho; f. Ingwate zigizwe n'ibibanza (UPI 1/03/01/05/1468; UPI 1/03/01/05/1828; UPI 1/03/01/05/1482) zari zisanzwe zitambamiye nk’uko inyandiko yanditswe n’Ikigo gishinzwe imicungire n’imikoreshereze y’ubutaka mu Rwanda, yo ku wa 25/05/2017 isubiza ibaruwa ya Access Bank yari yanditswe ku wa 11/04/2017 ishinganisha ibibanza byanditswe kuri EXERT ENGINEERING GROUP Ltd, kuko hari urubanza No RCOM 00120/2017/TC/NYGE MUDENGE Emmanuel yarezwemo, rwemeje ko iyo mitungo itambamiwe; g. Iyi mitungo yari azi ko itambamiwe nk’uko bigaragara mu rubanza No RCOM AA 00090/2018/CA rwaburanishijwe we na mugenzi we MUNYANEZA Félicien barega Access Bank Rwanda bajuririra urubanza No RCOMA 00723/2017/CHC/HCC rwaciwe ku wa 21/06/2018 asaba ko itambama rikurwaho, maze igatezwa cyamanura ku wa 31 Ukwakira 2019 harangizwa imanza No RC 00120/2017/TC/NYGE, No RCOMA 00723/2017/CHC/HCC na No 11 Iteganya ko iyo ubusabe bw’usoreshwa bwemewe, ubuyobozi bw’imisoro bugirana nawe amasezerano agaragaza uburyo umusoro uzishyurwa.

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RCOM AA 00090/2018/CA, ibi bibanza uko ari bitatu (UPI 1/03/01/05/1468; UPI 1/03/01/05/1828; UPI 1/03/01/05/1482) nabyo bikaba biri mu byatejwe cyamunara, bihamya ko izo ngwate zitari zikwiye; h. Imodoka ifite icyapa RAC 424D yavugaga ko ari CATERPILLAR nyamara inyandiko yo ku wa 14/05/2020 yanditswe na RRA yandikira RIB yavuze ko iyo modoka ubu yabaye RAE775G yanditswe kuri NAMBAJE Jean, ikaba iri mu bwoko bwa RAV 4 ndetse ikaba itari inamwanditseho, naho ifite Chassis number S7N.92V09591 Model D7G ikaba itaba muri système za RRA; [80] MUDENGE Emmanuel n’abamwunganira, biregura kuri iki cyaha bavuga ko ntacyo yakoze kubera impamvu zikurikira: a. Ubushinjacyaha ndetse n’Urukiko Rwisumbuye rwa Nyarugenge birengagiza ko ibikorwa MUDENGE Emmanuel yarezwe bidateganyijwe mu mategeko nk’ibigize icyaha (manque d’élément légal), kuko amasezerano atavugwa mu ngingo ya 277 y’Itegeko nº 68/2018 ryo ku wa 30/08/2018. Ikiri mu itegeko ni icyemezo gitangwa n’uruhande rumwe, naho amasezerano akorwa n’impande ebyiri. Mu gusobanura iyi ngingo, hakozwe ikosa ryo kugenekereza kandi bitemewe nk’uko ingingo 4 y’Itegeko no 68/2018 ryo ku wa 30/08/2028 riteganya ibyaha n’ibihano muri rusange ibiteganya; b. Kuba mu ngingo ya 47 y’Itegeko no 25/2005 rigena imitunganyirize y’isoresha (ryariho mbere) harakoreshejwe ijambo “uruhushya” usanga umushingamategeko yarashakaga kuvuga uburenganzira bwo kwishyura umusoro mu byiciro, kandi iyo ngingo inagaruka ku ijambo amasezerano nk’uko Urukiko Rukuru rwabisobanuye mu rubanza rusabirwa gusubirishwamo mu gika cya 88; c. Kuba PRECISION HEAVY MACHINERY Ltd yarasabye Komiseri Mukuru kwishyura imisoro mu byiciro ku wa 22/03/2019 naho MEEJI GROUP Ltd ibisaba ku wa 29/04/2019 nk’uko biteganywa n’ingingo ya 47 y’Itegeko rigena uburyo bw’isoresha ryavuzwe haruguru; d. Ubushinjacyaha n’Urukiko Rwisumbuye byirengagije ko mbere y’uko imitungo itangwaho ingwate yabanje gukorerwa igenagaciro kandi rikorwa n’umugenagaciro ubifitiye ububasha, kandi RRA ikaba itarigeze ikoresha irindi genagaciro rivuguruza irya mbere (contre expertise) nk’uko amategeko abiteganya; e. Komiseri w’imisoro y’imbere mu gihugu yandikiye RIB ku wa 16/06/2020 yemeza ko MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd zishyuye 92.671.900 Frw na none paiement order no 185 yo ku wa 27/07/2017, RRA ikaba yaremeraga gusubiza PRECISION HEAVY MACHINERY Ltd amafaranga angana na 60.020.122 Frw n’ubwo yaje gufatirwa nyuma, impande zombi zumvikana ko nayo agomba guherwaho hishyurwa ibirarane, yose hamwe akaba angana na 152.539.183 Frw arenze 25% y’ibirarane byishyuzwaga amasosiyete yombi, agereranyijwe n’ikirarane cy’umusoro wishyuzwaga ungana na 478.076. 599 Frw; f. Nta burenganzira na bumwe butangwa ku mutungo RRA itashoboraga kumenya mbere yo gushyira umukono ku masezerano, naho ingwate ijyanye n’ikinyabiziga icyabaye ni ikosa ryo kwandika plaque nabi, ndetse amategeko akaba yemera kwishyura mu byiciro bitabaye ngombwa ko hatangwa ingwate;

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g. MUDENGE Emmanuel ntiyari azi ko ibibanza yatanze bizatezwa cyamunara, kandi Ubushinjacyaha bukaba butaratanze ibimenyetso byemeza ko hari uwigeze abimumenyesha ko bitambamiwe, cyangwa bitakiri ibye; h. Cyamunara Access Bank Rwanda yakoze ntiyari ikurikije amategeko, kuko ibyangombwa by’umwimerere byari muri RRA, ikindi na none hakaba nta tegeko ribuza ko umutungo umwe watangwaho ingwate ku bantu benshi; i. Nk’uko Urukiko Rukuru rwabivuze mu gika cya 92-97, igihe amasezerano anenzwe, RRA nk’ikigo cya Leta kibifite mu nshingano kandi cy'ikinyamwuga ndetse n’amabwiriza avugwa akaba ari internal niyo yabibazwa si umusoreshwa. UKO URUKIKO RUBIBONA [81] Ingingo ya 277, igika cya 1, y’Itegeko n° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange iteganya ko “Umuntu wese ku bw’uburiganya wihesha, ukora cyangwa ukoresha atabikwiye, impapuro z’inzira zikoreshwa mu gihugu cyangwa ku bajya mu mahanga, impamyabumenyi cyangwa impamyabushobozi, urupapuro rw’amanota, impushya zo gutwara ibinyabiziga n’izindi mpapuro cyangwa inyandiko cyangwa ibyemezo bitangwa n’inzego zabigenewe; aba akoze icyaha.” [82] Ingingo ya 47 y’Itegeko n° 25/2005 ryo ku wa 04/12/2005 rigena imitunganyirize y’isoresha, ryakoreshwaga ubwo amasosiyete MUDEGENGE Emmanuel yayoboraga yagiranaga amasezerano na RRA, ivuga ko “Umusoreshwa ashobora gusaba Komiseri Mukuru kujya yishyura mu byiciro. Komiseri Mukuru afite ububasha bwo gushyiraho amabwiriza n‘ibyangombwa bisabwa abaka urwo ruhushya. Kwishyura mu byicirontibishobora kurenza umwaka umwe. Iyo umusoreshwa atishyuye nk‘uko yabyiyemeje mu masezerano, asabwa guhita yishyurira rimwe amafaranga yose yari asigaye.” [83] Ubushinjacyaha buvuga ko amasezerano yo kwishyura mu byiciro (instalment plan contract) ari imwe mu nyandiko yinjira mu zivugwa mu cyaha giteganywa n’ingingo ya 277 igika cya 1 y’Itegeko n° 68/2018 ryavuzwe haruguru, kuko itateganyije urutonde rwose rw’izo nyandiko cyangwa impapuro ahubwo ivuga n’izindi mpapuro, ndetse mu ngingo ya 47 y’Itegeko no 25/2005 ryo ku wa 04/12/2005 ryavuzwe haruguru ho hakavugwa ko ari uruhushya. Buvuga ko kuba MUDENGE Emmanuel yarayasinyeho bitayakuraho ko ari inyandiko itangwa na RRA yamuhaga uruhushya rwo kwishyura mu byiciro. Naho MUDENGE Emmanuel n’abamwunganira bakavuga ko ari amasezerano adashobora gufatwa nk’icyemezo gitangwa n’uruhande rumwe, ko kubibona gutyo byaba ari ukugenekereza kandi bitemewe mu manza nshinjabyaha. [84] Mbere yo kumenya niba icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko n’impapuro bitangwa n’inzego zabigenewe gihama MUDENGE Emmanuel, turasanga ari ngombwa kubanza gusesengura niba amasezerano yo kwishyura mu byiciro (instalment plan contract) yo ku wa 18/07/2019, RRA yasinyanye na MUDENGE Emmanuel wari uhagarariye sosiyete ya MEEJI GROUP Ltd yari ifitiye RRA ibirarane by’umusoro bingana na 408.747.642Frw n’amasezerano yo kwishyura mu byiciro (instalment plan contract) yo ku wa 14/08/2019, RRA yasinyanye na MUDENGE Emmanuel wari

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uhagararaiye sosiyete ya PRECISION HEAVY MACHINERY Ltd yari ifitiye RRA ibirarane by’umusoro bingana na 69.328.957 Frw, ari zimwe mu mpapuro, inyandiko cyangwa ibyemezo bitangwa n’inzego zabigenewe zivugwa mu ngingo ya 277, igika cya 1, y’Itegeko n° 68/2018 ryavuzwe haruguru. [85] Icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha, kinateganywa n’amategeko yo mu bindi bihugu. Ingingo ya 441-2 y’Igitabo cy’Amategeko ahana y’Ubufaransa ihana uwo ariwe wese wihesha ku bw’uburiganya inyandiko itangwa n’inzego za Leta zabigenewe agamije kubona uburenganzira, ibimuranga, ubushobozi cyangwa uruhushya.12 [86] Abahanga mu mategeko n’imanza zitandukanye byasobanuye ingingo zimaze kuvugwa bigaragaza urutonde rw’inyandiko zifatwa nk’izatanzwe n’inzego zabigenewe. Abahanga Jean Pradel na Michel Danti-Juan, bavuga ko kimwe mu bigize icyo cyaha ari uko inyandiko iba yaratanzwe n’inzego z’ubutegetsi, mu rutonde bakavuga ko harimo uruhushya rwo gutwara ibinyabiziga, ibyemezo, udutabo, amakarita⦋…⦌. Urubanza rwaciwe hashingiwe kuri iyi ngingo, rushyiramo inyandiko z’inzira z’abajya mu mahanga, n’inyandiko z’irangamimerere zatanzwe n’uhagarariye igihugu mu mahanga. Iyo ngingo kandi ikoreshwa ku itembure y’umusoro w’ibinyabiziga, ibyemezo biranga imodoka, impushya zo gutwara, indangamuntu cyangwa ibyemezo by’ubwenegihugu, inyandiko z’ubutumwa bw’akazi ndetse mu buryo rusange inyandiko zose z’ubutegetsi.13 [87] Urukiko rurebeye hamwe ingingo ya 277 y’Itegeko n∘ 68/2018 ryavuzwe haruguru n’ibiteganywa n’Igitabo cy’Amategeko ahana y’Ubufaransa kimwe n’ibisobanurwa n’abahanga ku cyaha cyo guhabwa ku bw’uburiganya, gukora no gukoresha inyandiko zitangwa n’inzego z’ubuyobozi zibifitiye ububasha, rurasanga inyandiko zose zivugwa zihuriye ku kuba zitangwa n’Urwego rw’Ubuyobozi rubifitiye ububasha, hadasabwe uruhare rw’uzihabwa kugira ngo zigire agaciro. [88] Urukiko rurasanga ari ngombwa guhuza ingingo ya 47 y’Itegeko n∘ 25/2005 ryavuzwe haruguru n’igisobanuro cy’amasezerano kugira ngo harebwe niba amasezerano yo kwishyura mu byiciro yahawe MUDENGE Emmanuel yakwinjira mu nyandiko zitangwa n’Urwego rw’ubuyobozi rubifitiye ububasha. 12 Article 441-6 Code Pénal (France): Le fait de se faire délivrer indûment par une administration publique ou par un organisme chargé d'une mission de service public, par quelque moyen frauduleux que ce soit, un document destiné à constater un droit, une identité ou une qualité ou à accorder une autorisation est puni de deux ans d'emprisonnement et de 30 000 euros d'amende. Est puni des mêmes peines le fait de fournir sciemment une fausse déclaration ou une déclaration incomplète en vue d'obtenir ou de tenter d'obtenir, de faire obtenir ou de tenter de faire obtenir d'une personne publique, d'un organisme de protection sociale ou d'un organisme chargé d'une mission de service public une allocation, une prestation, un paiement ou un avantage indu. 13 Jean Pradel na Michel Danti-Juan, mu gitabo Manuel de Droit Penal Special : Droit commun – Droit des Affaires, 4e Ed (Edition Cujas, 2007), ku rupapuro rwa 819-820: “L’élément propre à cette infraction est le fait que le document est délivré par une administration publique. L’article 441- 2, C.P., reprend le délit jadis vise a l’article 153, A.CP., qui énumerait inutilement les documents (permis, certificats, livrets, cartes, etc.). Une jurisprudence établie sur la base de l’art 153, ACP, mais toujours valable, avait appliqué ce texte à des passeports étrangers, à des documents d’identité délivrés par un consulat étranger. Evidemment, le texte s’applique aussi à des vignettes fiscales de vehicules à moteur, à des cartes grises, à des permis de conduire, à des cartes d’identité ou certificats de nationalité, à des ordres de mission délivrés par le président d’un Conseil géneral aux agents de cette collectivité territoriale et de façon génerale à tous documents administratifs.

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[89] Ingingo ya 2 y’Itegeko n° 45/2011 ryo ku wa 25/11/2011 Rigenga Amasezerano, ivuga ko amasezerano ari “isezeranya cyangwa urwunge rw’ibyasezeranyijwe bigomba gushyirwa mu bikorwa nk’inshingano kandi bitakorwa itegeko rigateganya inzira zo kurenganurwa.” Mu rubanza rwaciwe n’Urukiko rw’Ikirenga rw’Ubujurire rwa Afurika y’Epfo, urwo Rukiko rwasobanuye ko amasezerano ari ukwemeranya kuvuka nyuma y’imishyikirano hagati y’impande zayagiranye zifite umugambi wo kugirana imibanire ishingiye ku masezerano. Ubundi haba hakubiyemo ihamagarirwa gukora amasezerano, ndetse no kwemera hagamijwe ko buri ruhande rugira inshingano ziteganywa n’amategeko. Si ukwemera kose kuba amasezerano. Ni ukwakozwe hagamijwe kugira imibanire ishingiye ku masezerano, kwitwa amasezerano.14 [90] Ku byerekeye amasezerano yo kwishyura mu byiciro, icyumvikana mu ngingo ya 47 y’Itegeko n∘ 25/2005 ryavuzwe haruguru, ni uko ibyo bisabwa Komiseri Mukuru, akaba ari nawe ugena ibyangombwa usaba agomba kuba yujuje, birimo kugaragaza ko yishyuye nibura 25% y‘umwenda w‘umusoro, kuba asanzwe yishyura imisoro n‘amahoro neza kandi mu gihe, kuba atarigeze akurikiranwaho icyaha cyo gukoresha inyandiko mpimbano mu misoro n‘amahoro no gutanga ingwate yemewe n‘Ubuyobozi bw‘imisoro.15 Ikindi, ni uko kwishyura bikorwa mu gihe kitarenze umwaka, kandi umusoreshwa atakwishyura mu byiciro nk’uko babyemeranyijweho, agategekwa guhita yishyurira rimwe amafaranga yose yari asigaye. [91] Urukiko rurasanga, rurebye ibisobanuro byatanzwe mu bika bibanza ku nyandiko zitangwa n’ubutegetsi, ndetse no kubyerekeye amasezerano, kuba Komiseri Mukuru yaremeje mu ibaruwa Ref: 713/RRA/CG/TAMD/020 yo ku wa 14/05/2020 ko MUDENGE Emmanuel, mw’izina rya MEEJI GROUP Ltd na PRECISION HEAVY MACHINERY Ltd, yasabye kwishyura imisoro y’ibirarane mu byiciro, akabyemererwa bakanakorana amasezerano, ariko kubera ko atishyuye nk’uko babyemeranijweho, agaseswa ku wa 03/01/2020, bigaragaza ko urebye kamere yayo, amasezerano RRA yagiranye na MUDENGE Emmanuel, mu izina ry’amasosiyete ye yavuzwe haruguru, atakwitwa inyandiko zitangwa n’urwego rwabigenewe zivugwa mu ngingo ya 277 y’Itegeko n∘ 68/2018 ryavuzwe haruguru, ngo abe yashingirwaho mu gukurikiranaho uregwa icyaha giteganywa muri iyi ngingo. [92] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha kidahama MUDENGE Emmanuel.  Kumenya igihano MUDENGE Emmanuel agomba guhanishwa [93] Urukiko rushingiye ku ngingo ya 87 y’Itegeko N° 026/2019 ryo ku wa 18/09/2019 ryavuzwe haruguru, rurasanga kuba MUDENGE Emmanuel ahamwa n’icyaha cyo kunyereza umusoro akoresheje inyemezabuguzi zitavugisha ukuri, agomba guhanishwa igifungo cy’imyaka itanu. 14 Mostert and Others v Nash and Another (604/2017 and 597/2017) [2018] ZASCA 62 (21 May 2018), para 33, hasobanura ko: A contract is an agreement arising at the conclusion of negotiations between the parties entered into with the intention of creating contractual relations. It is often said to involve an offer and an acceptance with the intention of creating legal obligations. Not every agreement is a contract. Only those concluded with the animus contrahendi, the intention to create a contractual relationship, are contracts. 15 Reba ingingo ya 23 y’amabwiriza ya Komiseri Mukuru Nº 002/2007 yo kuwa 15/06/2007 ashyira mu bikorwa Itegeko Nº 25/2005 ryo kuwa 04/12/2005 rigena imitunganyirize y'isoresha, nk’uko ryahinduwe yahinduwe kandi yuzuzwa n’ingingo ya 2 y’amabwiriza ya Komiseri Mukuru n° 008/2009 yo kuwa 12/12/2009.

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[94] Ku bijyanye n’igabanyirizwa gihano n’isubika gihano MUDENGE Emmanuel asaba ashingiye kuba ari ubwa mbere akoze icyaha no kuba afite uburwayi budakira, hagendewe ku ngingo ya 4916 n’iya 64 y’Itegeko n° 68/2018 ryavuzwe haruguru, Urukiko rurasanga MUDENGE Emmanuel atagomba kugabanyirizwa igihano ndetse nta subika gihano agomba guhabwa kubera umubare munini w’umusoro yanyereje kandi igihe kirekire akoresheje sosiyete ze. [95] Ku birebana n’imisoro MUDENGE Emmanuel agomba gusubiza, ingingo ya 34 y’Itegeko n° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange nk’uko ryahinduwe kugeza ubu, ivuga ko “Mu rubanza rw’inshinjabyaha rugennye igihano, iyo hari ibyarigishijwe, ibyibwe, ibyambuwe ku buryo bw’uburiganya cyangwa ibyatanzwe bitari ngombwa urukiko rugomba gutegeka kubisubiza.” [96] Urukiko rurasanga mu gika cya 73, Urukiko Rwisumbuye rwa Nyarugenge, rwaremeje ko umusoro wanyerejwe na MUDENGE Emmanuel yifashishije MEEJI GROUP Ltd (Fictitious & PV 100%) ungana na 437.049.408 Frw, hiyongereyeho ibirarane bingana na 7.050.104 Frw (audit), yifashishije UNIVENTURE INVESTMENT Ltd anyereza (PV 100%) ungana na 888.258.674 Frw naho kuri PRECISION HEAVY MACHINERY Ltd anyereza (PV 100%) ungana na 32.828.510 Frw ndetse na 140.158.429 Ffrw (audit), yose hamwe akaba 1.358.136.592 Frw. [97] Urukiko rurasanga rero kuba rwarahaye ishingiro ingingo y’ubujurire ya MUDENGE Emmanuel ku bijyanye n’inyemezabuguzi zatanzwe na KABERI Ltd kuri MEEJI GROUP Ltd zingana na 168.759.576 Frw no kuri UNIVENTURE INVESTMENT Ltd zingana na 296.766.949 Frw, byumvikana ko ayo mafaranga agomba gukurwa mu yari yemejwe n’Urukiko Rwisumbuye, bityo MUDENGE Emmanuel afatanyije na MEEJI GROUP Ltd akaba agomba gusubiza amafaranga yanyerejwe angana na 444.099.512 Frw - 168.759.576 Frw= 275.339.936 Frw, na 888.258.674frw - 296.766.949=591.491.725 Frw yanyerejwe binyuze muri UNIVENTURE INVESTMENT Ltd, naho afatanyije na PRECISION HEAVY MACHINARY Ltd akaba agomba gusubiza 172.986.934 Frw. Bityo, hashingiwe ku ngingo ya 34 y’Itegeko nº 68/2018 ryavuzwe haruguru, amafaranga yose hamwe MUDENGE Emmanuel agomba gusubiza akaba angana na 1.039.818.595 Frw. B. Kuri KAYITANA Innocent  Guha umuntu inyandiko adakwiye kuyihabwa n’icyitso mu cyaha cyo kunyereza umusoro [98] Ubushinjacyaha buvuga ko KAYITANA Innocent yakoze icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa n’icyitso mu cyaha cyo kunyereza umusoro, bushingiye ku mpamvu y’uko Urukiko Rukuru rwirengagije ibimenyetso byashingiweho n’Urukiko Rwisumbuye rwa Nyarugenge rumuhamya iki cyaha bigizwe na MEMO yo ku wa 10/05/2019 KAYITANA Innocent wari Head of Tax Account Management Division yakoreye Komiseri Mukuru wa RRA anamenyesha KAYIGI HABIYAMBERE Aimable (Commissioner for 16 “Umucamanza atanga igihano akurikije uburemere bw'icyaha, ingaruka icyaha cyateye, impamvu zatumye agikora, uko uwagikoze yari asanzwe yitwara, imibereho ye bwite n’uburyo icyaha cyakozwemo.”

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domestic Taxes) agaragaza ko ingwate zatanzwe na MUDENGE Emmanuel kugirango yemererwe kwishyura mu byiciro zujuje ibisabwa, nyamara bitari byuzuye. [99] KAYITANA Innocent n’umwunganira biregura kuri ibi byaha bavuga ko atabikoze kubera impamvu zikurikira: a. Ibikorwa ashinjwa ntibigize icyaha, kuko amasezerano avugwa muri iyi dosiye adakwiye kwitiranywa n’inyandiko cyangwa se impapuro zivugwa mu ngingo ya 27717 y’Itegeko riteganya ibyaha n’ibihano muri rusange ryavuzwe haruguru, kandi amategeko ahana akaba asesengurwa mu buryo butaziguye (Interprétation restrictive); b. Umushingamategeko yihatiye gutanga ingero zituma wumva ubwoko bw’impapuro zivugwa, icyo zihuriyeho akaba ari uko zitangwa (de façon unilatérale) n’urwego rubifite mu nshingano. Binyuranye n’amasezerano kuko yo arangwa n’ubwumvikane hagati y’abayagiranye ndetse n’inshingano za buri ruhande, akaba anashobora guseswa; ko mu rwego rwo kwirinda kuyitiranya n’impapuro zivugwa mu ngingo ya 277 y’Itegeko n° 68/2018 ryavuzwe haruguru, hakwiye kurebwa ibivugwa mu ngingo ya 47 y’Itegeko n° 25/2005 rigena imitunganyirize y’isoreshwa ahakoreshwa ijambo “uruhushya” ariko wasoma ingingo yose ‘’in fine’’ bakagaruka ku masezerano; c. Mu ndimi z’amahanga hakoreshwa amagambo nka ‘’license, permit, autorisation’’ bitakwitiranywa n’amasezerano. Bityo, ko kuba Urukiko Rukuru rwaremeje ko KAYITANA Innocent adahamwa n’icyaha nta kosa rwakoze kuko atashoboraga guhanirwa ibikorwa yitirirwa kandi bitagize icyaha biturutse kw’ihame ry’uko nta gihano gishoboka hatariho icyaha cyangwa itegeko (nullum crimen sine lege). UKO URUKIKO RUBIBONA [100] Ingingo ya 278, y’Itegeko n° 68/2018 ryo ku wa 30/08/2018 riteganya ibyaha n’ibihano muri rusange, igira iti “Umuntu wese uha cyangwa uhesha undi muntu imwe mu nyandiko ziteganyijwe mu ngingo ya 277 y’iri tegeko, azi ko adakwiye kuyihabwa, aba akoze icyaha⦋…⦌. [101] Hashingiwe ku isesengura ryakozwe ku ngingo ya 277 y’Itegeko n° 68/2018 ryavuzwe haruguru, Urukiko rurasanga icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa KAYITANA Innocent akurikiranyweho gishingiye ku kuba yarakoreye MUDENGE Emmanuel amasezerano yo kwishyura mu byiciro atujuje ibisabwa. Ariko nk’uko byasobanuwe haruguru, bene ayo masezerano si imwe mu nyandiko zivugwa mu ngingo ya 277 y’iryo Tegeko, bityo akaba atashingirwaho mu kumukurikirana ku cyaha giteganyijwe n’iyi ngingo. Rurasanga kandi kuba icyaha cyo kuba icyitso mu cyaha cyo kunyereza umusoro gishamikiye ku itangwa ry’amasezerano yemerera MUDENGE Emmanuel kwishyura mu byiciro, rukaba rwasanze atagize icyaha, byumvikanisha ko KAYITANA Innocent adahamwa n’icyo cyaha. 17 Igira iti: ‘’ umuntu wese ku bw’uburiganya wihesha ukora cyangwa ukoresha atabikwiye impapuro z’inzira zikoreshwa mu gihugu cyangwa ku bajya mu mahanga, impamyabumenyi cyangwa impamyabushobozi, urupapuro rw’amanota, impushya zo gutwara ibinyabiziga n’izindi mpapuro cyangwa inyandiko, ibyemezo bitangwa n’inzego zabigenewe, aba akoze icyaha.’’

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III. ICYEMEZO CY’URUKIKO [102] Rwemeje ko ikirego cyatanzwe n’Ubushinjacyaha busaba gusubirishamo, ku mpamvu z’akarengane, urubanza No RPA/ ECON 00014/2021/HC/KIG (CMB00017/2021/HC/KIG) rwaciwe n’Urukiko Rukuru ku wa 17/12/2021, gifite ishingiro kuri bimwe; [103] Rwemeje ko imikirize y’urubanza No RPA/ ECON 00014/2021/HC/KIG (CMB 00017/2021/HC/KIG) ihindutse ku birebana n’icyaha cyo kunyereza imisoro; [104] Rwemeje ko MUDENGE Emmanuel ahamwa n’icyaha cyo kunyereza umusoro hakoreshejwe inyemezabuguzi zitavugisha ukuri; [105] Rwemeje ko icyaha cyo gukora no gukoresha inyandiko mpimbano hakoreshejwe Power of Attorney n’icyaha cyo guhabwa ku bw’uburiganya cyangwa gukora no gukoresha inyandiko zitangwa n’ubuyobozi bubifitiye ububasha bidahama MUDENGE Emmanuel; [106] Rwemeje ko KAYITANA Innocent adahamwa n’icyaha cyo guha umuntu inyandiko adakwiye kuyihabwa, n’icyo kuba icyitso mu cyaha cyo kunyereza umusoro; [107] Ruhanishije MUDENGE Emmanuel igifungo cy’imyaka itanu.