UMURUNGI UMWIZERWA v. RWANDA REVENUE ATHORITY(RRA)

# UMURUNGI UMWIZERWA v. RWANDA REVENUE ATHORITY(RRA)

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2016-10-06 - Case/document no.: RCOMA 00215/2016/CHC/HCC - Collection: Commercial High Court

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UMURUNGI UMWIZERWA v. RWANDA REVENUE ATHORITY(RRA) [Rwanda URUKIKO RUKURU RW’URUKIKO – RCOMA 00215/2016/CHC/HCC (Mutajiri, P.J.) 6 Ukwakira 2016] Amategeko agenga imisoro – Amategeko agenga za gasutamo mu Muryango w’Afurika y’Iburasirazuba – Imenyekanisha ry’umusoro rikosheje – Gucibwa umusoro hashingiwe ku imenyekanisha ry’umusoro rikosheje nyamara umusoreshwa atemera ko rikosheje – Komiseri wa gasutamo nta bubasha agira bwo guca umusoro nyuma yo kugaragaza ko imenyekanisha ushingiyeho rikosheje nyamara ayo makossa akaba atemerwa na nyirukuyakora – East African Community Customs Management Act 2004, ingingo ya 135, 203,220 na 305. Incamake y’ikibazo: Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi. Umurungi yarurezemo RRA avuga ko yaciwe umusoro mu buryo bunyuranyije n’amategeko. Avugaga ko yakorewe igenzura ku bicuruzwa yatumije kuva 2010 kugera 2014 nuko agacibwa umusoro ku byaguzwe wa 49,636,583 Frw na TVA ingana na 8,934,585 Frw. RRA ivuga ko uyu musoro yawuciwe kuko yakoraga imenyekanisha nabi bigatuma TVA itubywa. Avuga ko gutubya umusoro ari icyaha maze cyaba cyemewe n’ugushinjwa bigaha Komiseri wa Gasutamo kumwishyuza umusoro ushinjwa yaba atacyemeye ubwo bubasha bukavaho akawishyura agihamijwe n’Urukiko. Urukiko Rukuru rw’Ubucuruzi rwemeje ko uwo musoro waciwe mu buryo bukurikije amategeko ategekwa no kwishyura indishyi zo gushora RRA mu manza. Umwizerwa Umurungi yajurirye iki cyemezo mu Rukiko Rukuru rw’Ubucuruzi avuga ko Komiseri wa Gasutamo atari afite ububasha bwo kumuca umusoro ushingiye ku kuba yarakoze icyaha kandi atacyemera. RRA yo ivuga ko ibyo nta shingiro bifite kuko mu nyandiko imuca uwo musoro, atigeze amenyeshwa ko yakoze icyaha, ahubwo yamenyeshejwe ko yishyuye umusoro mukeya. Incamake y’icyemezo: Kuba umusoreshwa ataremeraga ko yakoze imenyekanisha rikosheje (incorrcect declaration) nyamara bikaba bigaragara ko iryo yakoze atari ryo koko Komiseri wa Gasutamo akabirengaho amuca umusoro ushingiye ku cyaha atemera nyamara nta nta bubasha yari abifitiye kuko umusoreshwa atabanje gukurikiranwa ngo ahamwe n’icyaha cy’inyandiko zimeyekanisha umusoro zitari iz’ukuri byumvikanisha ko urubanza R. Com 1745/15/TC/Nyge rugomba kuvaho kuko umusoreshwa yaciwe umusoro mu buryo bunyuranyije n’amategeko Ubujurire bufite ishingiro. Urubanza rwajuririwe ruhindutse kuri byose. RRA itegetswe kwishyura umusoreshwa amagarama y’urubanza Amategeko yashingiweho East African Community Customs Management Act 2004, ingingo ya 135, 203,220 na 305. Imanza zifashishijwe RCOMA 0047/2010/SC rwaciwe kuwa 29/07/2011

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Urubanza I. IMITERERE Y’URUBANZA [1] Urubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge Umurungi UMWIZERWA arega RRA avuga ko yaciwe umusoro mu buryo bunyuranyije n’amategeko nk’uko bikubiye mu kirego cyo ku rwego rwa mbere. [2] UMURUNGI UMWIZERWA akaba avuga ko abakozi b’Ikigo cy’Imisoro n’Amahoro (ishami rya Gasutamo) bakoreye igenzura Umwizerwa ku bintu yatumije kuva mu mwaka wa 2010 kugera muri 2014 maze bamuca umusoro ku byaguzwe (taxe de consommation) ungana na 49,636,583 Frw na TVA ingana na 8,934,585 Frw. Uwo musoro ukaba uturuka ku kuba UMWIZERWA ngo yaragendaga akora imenyekanisha akosheje bigatuma imitobe y’imbuto yatumizaga mu gihugu cya Uganda yishyura imisoro (taxe) de consommation ya 5% aho kwishyura iya 39%, ibi bikaba byaranatumye ngo hishyura TVA nkeya. [3] Nk’uko bigaragara ku rupapuro rwa 11 rwa raporo ya audit, abagenzuzi bakaba ngo baravuze ko hakozwe declaration itari yo kuko HS code yakoreshejwe atari yo. Gukora imenyekanisha ritari ryo kikaba ari icyaha giteganywa n’ingingo ya 203 y’itegeko rigenga za gasutamo muri East Africa. Ingingo ya 219 y’iri tegeko iha Komiseri wa Gasutamo uburenganzira bwo kwishyuza umusoreshwa iyo ubwe yiyemerera icyaha. Kuba rero nta cyaha yemera, bivuze ko Komiseri wa Gasutamo adafite ububasha bwo kumutegeka kwishyura uriya musoro. [4] Urukiko mu gufata icyemezo rukaba rwaremeje ko Komiseri wa Gasutamo yaciye UMWIZERWA UMURUNGI umusoro abifitiye ububasha, runamutegeka kwishyura umusoro wose yaciwe ndetse runamutegeka guha RRA indishyi zo kuyishora mu rubanza. [5] UMWIZERWA UMURUNGI akaba atarishimiye imikirize y’urwo rubanza avuga Urukiko rwemeje ko Komiseri wa Gasutamo afite ububasha bwo kwishyuza UMWIZERWA UMURUNGI atabanje kumukurikiranaho icyaha. [6] Mu kugira icyo avuga ku bujurire, Me MUGIRE R. Joseph avuga ko UMWIZERWA UMURUNGI ku rwego rwa mbere yari yaregeye ingingo eshatu yo kuvuga ko Komiseri Mukuru atamushubije bityo umusoro ukwiye kuvaho, ko Komiseri wa za Gasutamo adafite ububasha bwo kumusubuza naho yavuga ko Komiseri wa Gasutamo atarafite ububasha bwo guca umusoro ukomoka ku cyaha kandi icyo cyaha atakemera. [7] Urukiko rumaze gusuzuma ibyo UMWIZERWA UMURUNGI yaregeraga no kumva uburyo RRA yireguye rushingiye ku bimenyetso rwashyirijwe n’amategeko, rwemeje ko uruga atsinzwe ku ngingo zose yaregaraga ndetse runagenera RRA indishyi z’ingana na 500,000 Frw. [8] UMWIZERWA UMURUNGI ntabwo yajuririye ingingo zose yatsinzwe, usibye ijyanye nokuba Komiseri wa Gasutamo atarafite ububasha bwo guca umusoro ukomoka ku cyaha kandi icyo cyaha atakemera. [9] Ku bivugwa ko Komiseri Mukuru nta bubasha bwo guca umusoro umusoreshwa utemera icyaha atabanje kumurega, Me MUGIRE R. Joseph asobanura ko UMWIZERWA

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UMURUNGI avuga ko ngo Komiseri wa za Gasutamo nta bubasha afite bwo kuba yaramuciye umusoro utaremezwa n’inkiko kandi ngo yarakoze icyaha ngo hashingiwe ku biteganywa n’ingingo ya 203 y’itegeko rya East African Community Customs Management Act, 2004 naho Komiseri wa za Gasutamo akaba yarikwishyuza UMWIZERWA UMURUNGI yemeye icyaha hashingiye ku biteganywa n’ingingo 219 y’itegeko rya East African Community Customs Management Act, 2004. [10] Akomeza avuga ko UMWIZERWA UMURUNGI avuga ko ibyo kuba bitarabaye agomba gushyikirizwa inkiko hashingiwe ku biteganywa n’ingingo 220 y’itegeko rya East African Community Customs Management Act, 2004. Nk’uko UMWIZERWA UMURUNGI yabimenyeshejwe ku rwego rwa mbere ibyo avuga nta shingiro bifite kubera impamvu zikurikira: nk’uko yabimenyeshejwe mu nyandiko imuca uwo musoro igaragara kuri cote ya 5 mu myanzuro y’urega (Reba annex 1) UMWIZERWA UMURUNGI nta cyaha yamenyeshejwe ahubwo yagaragarijwe ko yishyuye umusoro mucye ugereranyije n’uwo yagombaga kwishyura hashingiwe ku biteganywa n’ingingo ya 135 y’itegeko rya East African Community Customs Management Act, 2004 iteganya ko iyo hakiriwe umubare muto w’amahoro umuntu uzaba yatanze umubare muto w’amahoro, agomba, abisabwe n’umukozi wa Gasutamo ubifitiye ububasha, kwishyura umubare uburaho kandi uwo mubare w’amahoro ugomba kugaruzwa nk’aho ari amahoro yerekeye ibicuruzwa byakiriweho amahoro macye. [11] Ikindi akaba ngo ari uko hashingiwe ku ingingo ya 235 y’itegeko rya East African Community Customs Management Act, 2004 mu gihe cy’imyaka itanu, uhereye ku itariki y’itumizwa ry’ibicuruzwa, umukozi wa Gasutamo ubifitiye ububasha ashobora gusaba nyirabyo cyangwa undi muntu ufite inyandiko zabyo kwerekana ibitabo byose, ibaruramibare n’inyandiko zerekeye ibicuruzwa ku buryo ubwo ari bwo bwose no gusubiza ibibazo byose byerekeye ibicuruzwa. UMWIZERWA UMURUNGI avuga ko mu cyemezo cy’urukiko rwavuze ko n’ubwo habayeho icyaha UMURUNGI atacyemera. [12] Muri uru rubanza hakaba hagomba gusuzumwa niba ibyakozwe na UMURUNGI UMWIZERWA ari icyaha cyangwa ari ukuba yarishyuye imisoro mike kuyo yagombaga II. ISESENGURA RY’IBIBAZO Ku birebana no gusuzuma niba gusuzumwa niba ibyakozwe na UMURUNGI UMWIZERWA ari icyaha cyangwa ari umusoro watubijwe. [13] Me NSENGIYUMVA Abel asobanura ko Komiseri wa Gasutamo adafite uburenganzira bwo guca umuntu utemera icyaha imisoro. Mu myiregurire ya RRA yo ikaba ivuga ko atari ikibazo cy’icyaha ko ahubwo ari icy’umusoro watubijwe. [14] Akomeza avuga ko RRA yavuga ko niba umusoro waba ukomoka ku cyaha, yakwemera ko Komiseri wa Gasutamo nta bubasha afite bwo kuwumuca. [15] Me MUGIRE R. Joseph asobanura ko biramutse ari icyaha Komiseri wa Gasutamo nta bubasha afite bwo guca uwo musoro. Akomeza avuga ko iki atari icyaha ko ahubwo ari umusoro watubijwe.

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[16] Asobanura ko hamenyekanishijwe umusoro muke, umusoreshwa avuga ko ingingo ya 203 ya EACA ivuga ko icyaha cyo gukora no gukoresha inyandiko mpimbano UMURUNGI, RRA ikavuga ko yo yashingiye ku ngingo ya 135 y’iryo tegeko ivuga ko musoro wamenyekanishijwe ari muke. [17] Urukiko mu guca urubanza rukaba ngo rwarasesenguye izo ngingo zombi. [18] Me NSENGIYUMVA Abel avuga ko incorrect declaration ivugwa mu taxe liability yo kuwa 25/09/2015 hashingiwe ku ngingo ya 203 ya EACCA mu gace kayo ka a, igaragaza ko icyo umuntu yashyira kuri declaration nyamara ataricyo kiba ari icyaha. Code y’igicuruzwa akaba arinayo itanga igipimo cy’umusoro. Muri uru rubanza UMURUNGI akaba aregwa ko yatanze code itanga igipimo cya 5% aho kumenyekanisha code itanga igipimo cya 39%, iki akaba ari icyaha kivugwa muri iyi ngingo. [19] Me MUGIRE R. Joseph asobanura ko ibivuzwe na mugenzi ko iyo hakoreshejwe code y’igipimo kitaricyo bituma umusoro ucibwa uba muke kubw’inyito yahawe igicuruzwa atariyo (description), ibi akaba aribyo biteganywa n’ingingo ya 135 EACCA yashingiweho na RRA mu guca uwo musoro. Iyi ngingo ikaba ivuga ko iyo hakiriwe umubare muto w’amahoro, uzaba yatanze uwo mubare muto w’amahoro abisabwe n’umukozi wa zagasutamo ubifitiye ububasha azishyura undi mubare uburaho w’amahoro. [20] Akomeza avuga ko ingingo ya 203 EACCA umutwe wayo uvuga ibyaha bishingiye gukora no gukoresha inyandiko mpimbano, aha hakabaye harebwa niba mu kuzuza imenyekanisha hagakoresha inyito itariyo (classification) hari hagamijwe iki. Avuga ko mu gika cya a) havugwa imenyekanisha ripfuye. UMURUNGI icyo yakoresheje si inyandiko ifite indi nenge ahubwo icyo yakoze ni imenyekanisha rikosheje (mauvaise classification). [21] Asoza avuga ko icyo UMURUNGI yakoze atari icyaha ahubwo ari imenyekanisha rikosheje arinaryo ryatumye asora make, aha akaba agomba gusora ikinyuranyo, ibi bikaba bitarebwa n’ingingo ya 203 EACCA. [22] Me NSENGIYUMVA Abel asobanura n’urukiko rwa mbere mu gace ka 15 k’urubanza rwari rwabonye ko icyo ari icyaha, icyatumye haba kujurira akaba ari uko babonye ko ari icyaha rwarangiza rukavuga ko hakoreshwa ingingo ya 135EACCA. Mu cyemezo cy’urukiko mu rubanza RCOMA 0047/10/SC mu gace ka 10 niho hasobanuwe aho ingingo ya 135 EACCA ikoreshwa kuko igomba gusomerwa hamwe niya 38 y’iryo tegeko. Iyi ikaba yemerera umuntu gukora declaration provisoire, ibisabwa byaboneka hagakorwa declaration yuzuye basanga waramenyekanishije make ugasora abura waba warasoze menshi ugasubizwa. [23] Me MUGIRE R. Joseph avuga ko ibyo kuvuga ko urukiko rwari rwemeje ko ari icyaha, ataribyo kuko mu gika cya 15 rwagaragaje igihe ingingo ya 203 EACCA ikoreshwa. Akomeza avuga ko rubanza RCOMA 0047/10/SC rudasa n’uru kuko hari habaye icyaha. UKO URUKIKO RUBIBONA [24] Ingingo ya 135 ya East African Community Customs Management Act, 2004 ivuga ibyo kwakira amahoro make cyangwa kuyasubiza bibeshye iteganya ko (1) Iyo hakiriwe umubare muto w’amahoro cyangwa hakigira isubizwa bitewe no kwibeshya, icyo gihe,

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umuntu uzaba yatanze umubare muto cyangwa uzasubizwa amahoro bibeshye, agomba, abisabwe n’umukozi wa Gasutamo ubifitiye ububasha, kwishyura umubare uburaho cyangwa agasubiza umubare yasubijwe kubera kwibeshya, hitawe kuri buri cyiciro; kandi uwo mubare w’amahoro ugomba kugaruzwa nk’aho ari amahoro yerekeye ibicuruzwa byakiriweho amahoro macye cyangwa ibicuruzwa byasubijwe amahoro bibeshye, bitewe na buri cyiciro’. [25] Ingingo ya 203 y’iryo tegeko ivuga kuby’icyaha cyo gukora no gukoresha impapuro mpimbano iteganya ko (a) ukora imenyekanisha ripfuye cyangwa rikosheje ku ngingo zimwe na zimwe. [26] Urukiko rusanga ibivugwa na Me MUGIRE R. Joseph ko imenyekanisha ryakozwe na UMURUNGI UMWIZERWA ari imenyekanisha rikosheje (mauvaise classification) bitahabwa ishingiro kuko, kuba mu gukora imenyekanisha yaratanze code itanga igipimo cya 5% aho kumenyekanisha code itanga igipimo cya 39%, ibi bigaragaza ko yakoze imenyekanisha ripfuye cyangwa se rikosheje (false or incorrect) nk’uko biteganywa n’ingingo ya 203 ya East African Community Customs Management Act, 2004 ndetse iyi nyito ikaba ihura neza nibikubiye mu nyandiko ya tax liability yo kuwa 25/9/2015 aho Komiseri wa Gasutamo yamwandikiye amumenyesha ko ibyo yakoze ari incorrect declaration, bivuguruza ibivugwa na Me MUGIRE R. Joseph ko ibyakozwe n’umusoreshwa ari mauvaise qualification kuko iyi nyito azana idateganyijwe mu itegeko ririgukoreshwa muri uru rubanza, byongeye kandi na Komiseri wa Gasutamo akaba yarivugiye neza ko ibyakozwe n’umusoreshwa ari incorrect declaration bihuza neza n’ibiteganywa n’ingingo ya 305 y’itegeko ryavuzwe. [27] Kuba UMURUNGI UMWIZERWA yaramenyeshejwe ko yakoze imenyakanisha rikosheje hashingiwe ku ngingo ya 135 y’itegeko ryavuzwe haruguru, kuba ataremeye ngo abe yakongera amafaranga y’umusoro yaburaga, bivuga ko atemeraga ko imenyekanisha yakoze atariryo, kuba rero bigaragara ko yakoze imenyekanisha rikosheje (incorrect), Komiseri wa Gasutamo akaba atari afite ububasha bwo kumuca umusoro ushingiye ku cyaha atemera hatabanje kubaho kubanza kumukurikirana ku cyaha cy’inyandiko zimeyekanisha zitari iz’ukuri nk’uko biteganywa n’ingingo ya 220 y’itegeko ryavuzwe haruguru ndetse ibi bikaba binashimangirwa n’ibyemejwe n’Urukiko rw’Ikirenga mu rubanza RCOMA 0047/2010/SC rwaciwe kuwa 29/07/2011 rufitanye isano n’uru, bityo ibyemejwe mu rubanza R. Com 1745/15/TC/Nyge bikaba bivanyweho. III. ICYEMEZO CY’URUKIKO [28] Rwemeye kwakira ubujurire bwa UMURUNGI UMWIZERWA rubusuzumye rusanga bufite ishingiro. [29] Rwemeje ko imikirize y’urubanza R. Com 1745/15/TC/Nyge ihindutse mu ngingo zayo zose. [30] Rutegetse RRA kwishyura UMURUNGI UMWIZERWA amafaranga 75,000 y’igarama.