UWANYIRIGIRA N’ABANDI V SPECIAL GUARANTEE FUND

# UWANYIRIGIRA N’ABANDI V SPECIAL GUARANTEE FUND

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-03-08 - Case/document no.: RC 00002/2023/CA - Collection: Court of Appeal

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SPECIAL GUARANTEE FUND V UWANYIRIGIRA [Rwanda URUKIKO RW’UBUJURIRE – RS/REV/RC 00001/2022/CA (Ngagi, P.J.) 20 Mata 2023] Itegeko ryerekeye imiburanishirize y’imanza mbonezamubano – Gusubirishamo Urubanza ingingo nshya – ikimenyetso Gishya – Ikimenyestso gishya gishingirwaho hasubirishwamo urubanza ingingo nshya kigomba kuba cyari gihari mu gihe urubanza rwaburanwaga ariko umuburanyi akaba atarashoboraga kumenya ko gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga kandi kikaba kigomba kuba kimara impaka. Incamake y’ikibazo: uru rubanza rwatangiye Uwanyirigira mu izina rye no mu izina ry’abana yabyaranye na Harorimana, atanga ikirego mu Rukiko Rwisumbuye rwa Ngoma, barega Special Guarantee Fund, basaba indishyi zikomoka ku mpanuka yahitanye Harorimana, ubwo yaratwaye imodoka ngo agahura n’indi y’ikamyo itaramenyekanye ikamusatira akayihunga akarenga umuhanda imodoka ye ikangirika ikanamuhitana. Yasabye indishyi Special Guarantee Fund yanga kuzitanga ishingiye ngo ku bikubiye mu nyandikomvugo yakozwe n’Umugenzacyaha wakoze dosiye y’impanuka, wagaragaje ko Harorimana ari we nyirabayazana w’iyo mpanuka. Urukiko Rwisumbuye rwa Ngoma rwemeje ko ikirego cyatanzwe na Uwanyirigira n’abana be ahagarariye, gifite ishingiro, rutegeka Special Guarantee Fund kwishyura Uwanyirigira n’abana ahagarariye Indishyi zitadukanye. Special Guarantee Fund yajuririye icyo cyemezo mu Rukiko Rukuru, isaba gusuzuma niba impanuka yahitanye Harorimana yaratewe n’ikinyabiziga kitamenyekanye, ndetse niba indishyi zategetswe zarabazwe mu buryo buteganywa n’amategeko. Urukiko Rukuru, Urugereko rwa Rwamagana, rwemeje ko ubujurire bwa Special Guarantee Fund bufite ishingiro kuri bimwe. Uwanyirigira yajuririye icyo cyemezo mu Rukiko rw’Ubujurire, asaba kumenya niba inyandiko yiswe “Profit and loss account ” ifite inenge ku buryo itagenderwaho mu kubara indishyi.Uhagarariye Uwanyirigira asobanura ko inyandiko yiswe “Profit and loss account ” igaragaza amafaranga yakoreshejwe hakubiyemo n’imishahara, inyungu ku mwaka n’umusoro watanzwe, ko kandi nta kindi cyangombwa gitangwa na Rwanda Revenue Authority, ko kuba agaragaza inyungu nyakwigendera yakuraga mu bucuruzi yakoraga, zigashimangirwa n’imenyekanisha ry’umusoro yabaga yishyuye, Urukiko rutagombaga kubara indishyi rufashe Harorimana nk’udafite icyo yinjizaga. Uhagariye Special Guarantee Fund avuga ko iyo nyandiko idakwiye gushingirwaho mu kubara indishyi, kubera ko ari iya sosiyete nk’igisa n’umuntu (personne morale) kandi usabirwa indishyi ari umuntu ku giti cye (personne physique). Avuga kandi ko ikigo ahagarariye kitemera ko impanuka bivugwa ko yakozwe n’imodoka itaramenyekanye yabayeho, kubera ko abatangabuhamya batanze amakuru batigeze babona iba, ko amafoto agaragaza ko imodoka ivugwa itigeze ikora kuri Harorimana. Urukiko rw’Ubujurire rwemeje mu rubanza RCAA00020/2021/CA ko nta nyandiko mpamo n’imwe abajuriye bagaragarije Urukiko igaragaza ko Harorimana yari afite akazi kamuhemba umushahara buri kwezi muri sosiyete yari afitemo imigabane, bityo ko nta kosa Urukiko Rukuru,

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rwakoze mu kwemeza ko inyandiko igaragaza urwunguko rwiyo sosiyete idakwiye gushingirwaho mu kubara indishyi mbangamirabukungu, bityo ubujurire nta shingiro ifite. Uwanyirigira mu izina rye n’iryabana be yongeye gutanga ikirego mu Rukiko rw’Ubujurire asaba Urukiko gutegeka Umuyobozi Mukuru w’Ikigega Cyihariye cy’Ingoboka, (Special Guarantee Fund) kubahiriza ibyategetswe mu rubanza RCAA00020/2021/CA, no kumugenera igihano kimuhatira ubwe kubahiriza ibyategetswe mu gihe cyose urwo rubanza ruzaba rutararangizwa. Iki kirego cyarangiye ababuranyi bumvikanye kuko uregwa yari yatangiye kurangiza urubanza yaregwaga ko yanze kurangiza. Special Guarantee Fund yongeye gutanga ikirego mu Rukiko rw’ubujurire cyo gusubirishamo ingingo nshya urubanza RCAA00020/2021/CA, ivuga ko ikirego cyayo gishingiye kuri raporo y’iperereza ry’inyongera, Ubushinjacyaha ku rwego Rwisumbuye rwa Ngoma rwayishyikirije. Ivuga ko iyo raporo ari ikimenyetso gishya kimara impaka kandi kigaragaza akarengane Special Guarantee Fund (SGF) yatewe n’urubanza isabira gusubirwamo. Uhagarariye abaregwa avuga iyo raporo y’iperereza ry’inyongera itafatwa nk’ikimenyetso gishya, kuko ikimenyetso gishya ari ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga ariko atariko bimeze kuri uru rubanza, ko kandi atari n’ikimenyetso cya kamarampaka, bityo ko ikirego cya SGF kidakwiye kwakirwa. Urukiko rw’ubujurire mu rubanza RS/REV/RC 00001/2022/CA, rwemeje ko inyandiko y’iperereza ry’inyongera, Special Guarantee Fund ishingiraho isubirishamo urubanza ingingo nshya yarakozwe nyuma y’icibwa ry’urubanza RCAA 00020/2021/CA rusubirishwamo, bityo ikaba itaba ikimenyestso gishya kuko ikimenyetso gishya kigomba kuba cyari gihari mu gihe urubanza rwaburanwaga ariko umuburanyi akaba atashoboraga kumenya ko gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga. Urukiko rwemeje kandi ko icyo kimenyetso cy’inyandiko y’iperereza ry’inyongera atari ikimenyetso kimara impaka. Incamake z’icyemezo: Ikimenyestso gishya gishingirwaho hasubirishwamo urubanza ingingo nshya kigomba kuba cyari gihari mu gihe urubanza rwaburanwaga ariko umuburanyi akaba atarashoboraga kumenya ko gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga kandi kikaba kigomba kuba kimara impaka. Bityo, kigomba kuba ari ikimenyetso cyatuma Umucamanza afata icyemezo kinyuranye nicyo umucamanza yafashe mu rubanza rusubirishwamo. Amategeko yashingiweho: Itegeko N° 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’umurimo n’iz’ubutegetsi, ingingo ya 111, 170 Amabwiririza Nº 01/2014 agena ibihembo mbonera by’Abavoka ingingo ya 4 Imanza zifashishijwe:

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urubanza RS/REV/RCOM00001/2018/SC rwa SHEMA Charles na I & M BANK RWANDA Plc rwaciwe n’Urukiko rw’ikirenga ku wa 24/07/2020, Igika cya 21. Urubanza RS/REV/RIV 0002/12/SC rwa Mulindahabi Fidèle na ATRACO rwaciwe n’Urukiko rw’Ikirenga ku wa 18/01/2019, Igika cya 29 Urubanza I. IMITERERE Y’URUBANZA [1] Uru rubanza rukomoka ku kirego cyatanzwe na Uwanyirigira Josée arega Special Guarentee Fund (SGF), aho yasobanuye ko ku wa 11/02/2019, umugabo we Harorimana Jean Baptiste wari utwaye imodoka TOYOTA HILUX RAB 572 T yakoreye impanuka mu Mudugudu w’Amahoro, Akagari ka Nyaruhumbu, Umurenge wa Rukira, Akarere ka Ngoma, Intara y’iburasirazuba, biturutse ku ikamyo yamusatiriye, mu kuyihunga imodoka yari atwaye irenga umuhanda ikora impanuka yamuhitanye n’imodoka yari atwaye irangirika bikomeye. [2] Uwanyirigira Josée, mu izina rye no mu izina ry’abana yabyaranye na Harorimana Jean Baptiste aribo : Kirenga Manzi Loyke, Rwema Jean Luc na Rwamurangwa Octave, batanze ikirego mu Rukiko Rwisumbuye rwa Ngoma barega SGF basaba Urukiko kuyitegeka kubaha indishyi zikomoka ku mpanuka kuko ikamyo yateje impanuka itashoboye kumenyekana. [3] Mu rubanza RC00158/2019/TGI/NGOMA rwaciwe ku wa 05/03/2020, Urukiko Rwisumbuye rwa Ngoma rwemeje ko ikirego cyatanzwe na Uwanyirigira Josée, Kirenga Manzi Loyke, Rwema Jean Luc, Rwamurangwa Octave bahagarariwe na Uwanyirigira Josée gifite ishingiro, rutegeka Special Guarantee Fund kwishyura Uwanyirigira Josée 86.400.000Frw y’indishyi mbangamirabukungu na 1.000.000Frw y’indishyi z’akababaro zihwanye, kwishyura Kirenga Manzi Loyke, Rwema Jean Luc na Rwamurangwa Octave bahagarariwe na Uwanyirigira Josée bose hamwe 2.430.000Frw y’indishyi z’akababaro, kwishyura Uwanyirigira Josée ibyo yatanze mu ishyingurwa rya Harorimana Jean Baptiste bihwanye na 500.000Frw, 9.420.400Frw y’ibyangiritse ku modoka ye, 150. 000Frw y’ibyakoreshejwe mu kugura dosiye, kujya kuri Polisi, mu Bushinjacyaha no mu Rukiko, 1.000.000Frw y’ikurikiranarubanza n’igihembo cya Avoka, no kubishyura 20.000Frw y’amagarama batanze barega. [4] Special Guarantee Fund ntiyishimiye imikirize y’urubanza iyijuririra mu Rukiko Rukuru, Urugereko rwa Rwamagana, isaba gusuzuma niba impanuka yo ku wa 11/02/2019 yahitanye Harorimana Jean Baptiste yaratewe n’ikinyabiziga kitamenyekanye, kumenya niba ubuhamya bwashingiweho n’Urukiko ari ubwo kwizerwa no kumenya niba indishyi zategetswe zarabazwe mu buryo buteganywa n’amategeko. [5] Mu rubanza RCA00034/2020/HC/RWG rwaciwe ku wa 18/10/2021, Urukiko Rukuru, Urugereko rwa Rwamagana, rwemeje ko ubujurire bwatanzwe na Special Guarantee Fund bufite ishingiro kuri bimwe, ko imikirize y’urubanza RC00158/2019/TGI/NGOMA rwaciwe n’Urukiko Rwisumbuye rwa Ngoma ku wa 05/03/2020 ihindutse ku ndishyi mbangamirabukungu, ko Special Guarantee Fund igomba guha Uwanyirigira Josée indishyi mbangamirabukungu zingana na

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6.152.569 Frw, ko nta mafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza agomba gutangwa kuri urwo rwego, ko 40.000Frw yatanzweho ingwate y’amagarama ahwana n’ibyakozwe mu rubanza. [6] Ku wa 16/11/2021, Uwanyirigira Josée yajuririye uru Rukiko arusaba gusuzuma niba inyandiko yiswe “Profit and loss account 31 December 2018” ifite inenge ku buryo itagenderwaho mu kubara indishyi. [7] Ku wa 29/04/2022, Urukiko rw’Ubujurire rwaciye urubanza RCAA00020/2021/CA rwemeza ko ubujurire bwatanzwe na Uwanyirigira Josée, Kirenga Manzi Loyke, Rwema Jean Luc na Rwamurangwa Octave, nta shingiro bufite, ko urubanza RCA00034/2020/HC/RWG rwaciwe n’Urukiko Rukuru, Urugereko rwa Rwamagana ku wa 18/10/2021, rudahindutse. Rutegeka ko ingwate y’amagarama yatanzwe n’abajuriye, ihwanye n’ibyakozwe muri urwo rubanza. [8] Ku wa 25/11/2022, Special Guarantee Fund yatanze ikirego isaba gusubirishamo urubanza NRCAA 00020/2021/CA ingingo nshya, ikirego cyayo cyandikwa kuri RS/REV/RC 00001/2022/CA. [9] Iburanisha mu ruhame ryabaye ku wa 05/04/2023, Special Guarantee Fund ihagarariwe na Me Nibakure Florence, Uwanyirigira Josée mu izina rye no mu izina ry’abana yabyaranye na Harorimana Jean Baptiste ahagarariwe na Me Kayitare Serge. Uhagarariye Special Guarantee Fund avuga ko ikirego cyayo gishingiye kuri raporo y’iperereza ry’inyongera yo ku wa 18/09/2022, Ubushinjacyaha ku rwego Rwisumbuye rwa Ngoma rwayishyikirije ku wa 15/11/2022, ko iyo raporo ari ikimenyetso gishya kimara impaka kandi kigaragaza akarengane SGF yatewe n’urubanza isabira gusubirwamo. Uhagarariye abaregwa avuga iyo raporo y’iperereza ry’inyongera yo ku wa 18/09/2022 itafatwa nk’ikimenyetso gishya, kuko ikimenyetso gishya ari ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga ariko atariko bimeze kuri uru rubanza, ko kandi atari n’ikimenyetso cya kamarampaka, bityo ko ikirego cya SGF kidakwiye kwakirwa. II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO Kumenya niba raporo y’iperereza ry’inyongera yo ku wa 18/09/2022 ari ikimenyetso gishya kimara impaka gituma urubanza No RCAA 00020/2021/CA rusubirishwamo ingingo nshya [10] Uhagarariye Special Guarantee Fund ashingiye ku ngingo ya 170 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018, ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’umurimo n’iz’ubutegetsi, iteganya ko urubanza rushobora gusubirishwamo ingingo nshya 3° iyo, kuva aho urubanza ruciriwe, habonetse ikimenyetso gishya kimara impaka kigaragaza neza akarengane katewe n’urubanza rusabirwa gusubirwamo, asaba ko urubanza No RCAA 00020/2021/CA rusubirwamo. [11] Avuga ko raporo y’iperereza ry’inyongera yo ku wa 18/09/2022, yashyikirijwe Special Guarantee Fund ku wa 15/11/2022 ari ikimenyetso gishya kimara impaka kandi kigaragaza akarengane katewe n’urubanza rusabirwa gusubirwamo, kuko iyo iza kuba igifite urubanza

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RCAA00020/2021/CA rutaracibwa, Urukiko rw’Ubujurire rwari kubona ko impanuka yahitanye Harorimana Jean Baptiste itatejwe n’ikinyabiziga kitamenyekanye, ahubwo yatewe na Harorimana Jean Baptiste wari utwaye Pickup Toyota Hilux RAB 572 T wagenze nabi mu muhanda kubera umuvuduko yagenderagaho kandi azi ko umuhanda agendamo urimo amakoni ndetse utanacaniye, hagakubitiraho ko hari mu ijoro, ko ibyo ari byo byatumye arenga umuhanda bikamuviramo gupfa, ko rero iyo raporo y’ubugenzuzi bwimbitse iza kuba yarabonetse urubanza rutaracibwa SGF yari kubona ubutabera, ntitegekwe gutanga indishyi zidakwiye. [12] Asobanura ko muri iyo raporo hagaragaramo abatangabuhamya batatu b’ingenzi batari barabajijwe mbere haba mu bugenzacyaha, mu bushinjacyaha, no mu bujurire, barimo IP Joseph Mupenzi na SGT Biziyaremye bageze aho impanuka yabereye ikiba, bakibonera ko imodoka Harorimana Jean Baptiste yari atwaye nta kindi kinyabiziga kigeze kiyikoraho, ahubwo ko yayiyoboye nabi, akarenga umuhanda bikamuviramo urupfu. Ko hari n’undi mutangabuhamya mushya waje witwa Ndahiro Coloneli washimangiye ko byagaragaraga ko uwari utwaye imodoka yarenze umuhanda, ibyo na byo bikaba ari bishya. Bityo ko iyo ubu buhamya buza kuboneka mbere, bwari kugaragaza ku buryo budashidikanywaho ko iyo modoka nta yindi yayiteje impanuka, ko uwari uyitwaye ari we wayirengeje umuhanda, ko kandi uretse no kuba iyo raporo mu icibwa ry’urubanza itari ihari kuko ari nshya, ko n’ibiyikubiyemo ubwabyo ari bishya. [13] Avuga na none ko raporo ivugwa yasabwe ku wa 21/02/2022, ko kandi itakozwe umunsi umwe, kuko yagendaga ikorwa mu bihe bitandukanye, ko ari yo mpamvu basabaga ko Ubushinjacyaha bwatumizwa kuko Special Guarentee Fund itabashaga kuyigeraho. [14] Uhagarariye Uwanyirigira Josée, mu izina rye no mu izina ry’abana yabyaranye na Harorimana Jean Baptiste, avuga ko ikimenyetso gishya Special Guarantee Fund ishingiraho itanga iki kirego ari raporo y’iperereza ry’inyongera (P.V Subséquent) yakozwe na OPJ, IP Théogène Nzeyimana ku wa 18/09/2022, bisabwe na Special Guarantee Fund, ko Uwanyirigira Josée we asanga iyo raporo y’iperereza ry’inyongera itafatwa nk’ikimenyetso gishya, kubera ko ikimenyetso gishya ari ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga nk’uko biteganywa mu gika cya 2, cy’ingingo ya 170 y’Itegeko n° 22/2018 ryavuzwe haruguru, ko ibisobanuro byatanzwe n’umushingamategeko, byumvikanisha ko icyo kimenyetso gishya cyagombye kuba ari ikimenyetso cyari kiriho mu gihe cy’urubanza, ariko umuburanyi akaba atarakimenye cyangwa ngo abashe kumenya ko gihari, akaza kukibona nyuma, ko kandi kigomba kuba kimara impaka nk’uko biteganywa mu gika cya 3 cy’iyo ngingo. [15] Asobanura ko muri uru rubanza atari ko bimeze kuko ikimenyetso Special Guarantee Fund ishingiraho itanga iki kirego yita ko ari gishya kigizwe na raporo y’iperereza ry’inyongera yakozwe nyuma y’urubanza ku wa 18/09/2022, ko rero ikimenyetso kitari kiriho mu gihe cy’urubanza, kikaza gukorwa cyangwa kwandikwa nyuma y’icibwa ry’urubanza, kitafatwa nk’ikimenyetso gishya. Bityo ko ibyo Special Guarantee Fund ishingiraho atari ikimenyetso gishya cyatuma urubanza RCAA00020/2021/CA rusubirishwamo ingingo nshya. [16] Avuga kandi ko asanga ibivugwa muri raporo y’iperereza y’inyongera nta gishya kirimo, kuko ibiyikubiyemo ari nabyo Special Guarantee Fund yaburanishije mu Rukiko Rukuru, Uregereko rwa Rwamagana, nk’uko bigaragara kuri cote ya 9 n’iya 10 zigaragara ku mugereka

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w’urubanza (muri attachment), aho yashingiye kuri raporo y’abagenzuzi (inspecteurs) bayo, yemeza ko impanuka yatewe na nyakwigendera, ndetse no mu Rukiko rw’Ubujurire ari byo yongeye kuburanisha, bityo ko iyo raporo idakwiye gufatwa nk’ikimenyetso gishya, kuko ibiyikubiyemo ari byo bikubiye no muri izo raporo z’abagenzuzi bayo bikoreye. [17] Asobanura ko iyo urebye ibikubiye mu gika cya 10 kugeza ku cya 16 cy’urubanza RCA00034/2020/HC/RWG, usanga Special Guarantee Fund mu mpamvu zayo z’ubujurire, yaragaragaje ko impanuka yatewe na Harorimana Jean Baptiste warenze umuhanda, kandi ko ibyo Urukiko rwabigarutseho mu gika cya 23 cy’urwo rubanza, ko no mu gika cya 11 cy’urubanza No RCAA00020/2021/CA rusabirwa gusubirishwamo ingingo nshya Special Guarantee Fund yaburanishije impamvu zisa n’izikubiye muri raporo y’iperereza ry’inyongera, aho yavuze ko itemera ko impanuka yakozwe n’imodoka itaramenyekanye, ko ahubwo inyandikomvugo zakozwe na Polisi zigaragaza ko ari Harorimana Jean Baptiste wari wataye inzira, ko rero iyo raporo atari ikimenyetso gishya. [18] Asobanura kandi ko atumva ukuntu ibikubiye muri PV subséquent Special Guarantee Fund ishingiraho isubirishamo urubanza RCAA00020/2021/CA byavuguruza ibyashingiweho n’Urukiko rw’Ubujurire mu icibwa ry’urwo rubanza, aho rwasobanuye ko Urukiko Rukuru, Urugereko rwa Rwamagana, rwakoze iperereza ahabereye impanuka, rubaza Bushayija Francis ababuranyi bemeranyagaho ko ari we wageze bwa mbere aho impanuka yabereye, maze ruhuza ubuhamya yatanze n’ubwatanzwe n’abandi nyuma rugafata icyemezo, ko kuba rero Urukiko rwarafashe icyemezo rushingiye ku iperereza rwikoreye, iperereza ryinyongera ritabivuguruza. [19] Avuga na none ko uretse n’ibyo ikimenyetso gishya gihabwa ishingiro iyo kibasha kuvuguruza ibyashingiweho mu icibwa ry’urubanza rusabirwa gusubirishwamo, bityo ko kuba SGF itabasha kugaragaza ko ikimenyetso yita ko ari gishya kigizwe na raporo y’iperereza ry’inyongera kivuguruza amategeko yashingiweho nubwo bidashoboka, ngo igaragaze kandi ko iyo nyandiko ivuguruza ibyavuye mu iperereza ryakozwe n’Urukiko Rukuru ari yo ibyisabiye, byumvikana ko icyo kimenyetso kidakwiye gushingirwaho hasubirishwamo urubanza RCAA00020/2021/CA ingingo nshya kuko atari ikimenyetso cya kamarampaka. UKO URUKIKO RUBIBONA [20] Ingingo ya 170, igika cya mbere, agace ka gatatu, y’Itegeko Nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ibikurikira : “Urubanza rushobora gusubirwamo ingingo nshya iyo, kuva aho urubanza ruciriwe, habonetse ikimenyetso gishya kimara impaka kigaragaza neza akarengane katewe n’urubanza rusabirwa gusubirwamo.” [21] Mu gika cya kabiri cy’ingingo imaze kuvugwa haruguru, isobanura ko ikimenyetso gishya ari ikimenyetso umuburanyi atashoboraga kumenya ko cyaba gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga. Mu gika cya gatatu ikavuga ko ikimenyetso n’iyo ari gishya gihabwa agaciro gusa iyo gishobora kuvuguruza ibyari byashingiweho mu ica ry’urubanza rusabirwa gusubirishwamo ingingo nshya.

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[22] Mu rubanza RS/REV/RCOM 00001/2018/SC rwaciwe n’Urukiko rw’ikirenga ku wa 24/07/2020, haburana SHEMA Charles na I & M BANK RWANDA Plc, urwo Rukiko rwasobanuye ko uburanisha ikimenyetso gishya, agomba kugaragariza Urukiko ko atigeze amenya ko gihari, cyangwa ko yari azi ko gihari ariko akaba atarashoboraga kukigeraho igihe yaburanaga1. [23] Na none, mu rubanza RS/REV/CIV 0002/12/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 18/01/2019, haburana Mulindahabi Fidèle na Atraco, urwo Rukiko rwasobanuye ko ikimenyetso gishya kigomba kuba ari kamarampaka; ni ukuvuga ko cyashoboraga gutuma umucamanza afata icyemezo gitandukanye n’icyo yafashe.2 [24] Nk’uko byagaragajwe haruguru, ikimenyetso gishya Special Guarantee Fund ishingiraho isubirishamo urubanza ingingo nshya n’inyandiko y’iperereza ry’inyongera yo ku wa 18/09/2022. Mu mwanzuro wayo igaragaza ko impanuka yatewe na Harorimana Jean Baptiste wari utwaye Pickup Toyota Hilux RAB 572 T wagenze nabi mu muhanda kubera umuvuduko yagenderagaho kandi azi ko umuhanda agendamo urimo amakoni ndetse utanacaniye, hagakubitiraho ko hari mu ijoro, ko ibyo ari byo byatumye arenga umuhanda bikamuviramo gupfa. [25] Urukiko rurasanga inyandiko y’iperereza ry’inyongera, Special Guarantee Fund ishingiraho isubirishamo urubanza ingingo nshya yarakozwe nyuma y’icibwa ry’urubanza RCAA00020/2021/CA rusubirishwamo, kuko rwaciwe ku wa 29/04/2022, iyo nyandiko ikorwa ku wa 18/09/2022, bikaba rero bigaragara ko iyo nyandiko itari ihari mu gihe urubanza rusubirishwamo ingingo nshya rwaburanwaga, bityo ntabwo ari ikimenyetso gishya kuko ikimenyetso gishya ari ikimenyetso cyari gihari mu gihe urubanza rwaburanwaga ariko umuburanyi akaba atashoboraga kumenya ko gihari, akakibona nyuma cyangwa akaba atarabashaga kukigeraho igihe yaburanaga. [26] Urukiko rurasanga uretse no kuba inyandiko y’iperereza ry’inyongera yo ku wa 18/09/2022 yarakozwe urubanza rusubirishwamo ingingo nshya rwaraciwe, nta n’ubwo ari ikimenyetso gishya kimara impaka kigaragaza nta shiti ko Special Guarantee Fund yarengijwe n’urubanza isubirishamo kuko ibiyikubiyemo ntaho bitaniye n’ibyari bikubiye mu nyandiko z’iperereza Special Guarantee Fund yagiye iburanisha kuva ku rwego rwa mbere yavugaga ko impanuka yatewe na Harorimana Jean Baptiste, maze Urukiko Rukuru, Urugereko rwa Rwamagana, rukikorera iperereza bisabwe n’impande zombi, rugasanga impanuka yaratewe n’ikinyabiziga kitabashije kumenyekana. Kuba rero urwo Rukiko rwashingiye ku iperereza rwikoreye kandi no mu rubanza rusubirishwamo hakaba hari hajuriye Uwanyirigira Josée n’abana be, basaba ko indishyi mbangamirabukungu bagenewe ziyongera bashingiye ku nyandiko yiswe “Profit and loss account 31December 2018”, birumvikana rero ko inyandiko y’iperereza ry’inyongera atari ikimenyetso kimara impaka giteganywa mu ngingo ya 170 yibukijwe haruguru cyatuma urubanza RCAA00020/2021/CA rusubirishwamo ingingo nshya. 1 Reba igika cya 21 cy’urubanza No RS/REV/RCOM 00001/2018/SC rwaciwe n’Urukiko rw’ikirenga ku wa 24/07/2020, SHEMA Charles hamwe na BASHANGIRE Grace baburanamo na I & M BANK RWANDA Plc. 2 Reba igika cya 29 cy’urubanza No RS/REV/RIV 0002/12/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 18/01/2019, haburana MULINDAHABI Fidèle na ATRACO.

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[27] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rurasanga ikirego cyatanzwe na SGF cyo gusubirashamo urubanza RCAA00020/2021/CA ingingo nshya kitagomba kwakirwa ngo gisuzumwe kuko kitujuje ibisabwa n’amategeko ; bityo urubanza rusabirwa gusubirishwamo ingingo nshya rugumyeho. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro [28] Uhagarariye Uwanyirigira Josée asaba Urukiko rw’Ubujurire gutegeka Special Guarantee Fund Gusubiza Uwanyirigira Josée 500.000Frw y’ikurikiranarubanza na 2.000.000Frw y’igihembo cya Avoka. [29] Uhagarariye Special Guarantee Fund yiregura avuga ko ashingiye ku biteganywa n’ingingo ya 61 y’Itegeko No 83/2013 ryo ku wa 11/09/2013 rishyiraho Urugaga rw’Abavoka mu Rwanda, rikanagena imitunganyirize n’imikorere byarwo, no ku ngingo ya 4 y’amabwiririza nº 01/2014 agena ibihembo mbonera by’Abavoka, aho isobanura neza ko ikurikiranarubanza riba rikubiye mu gihembo cya Avoka asanga Uwanyirigira Josée atasaba igihembo cya Avoka ngo ahindukire asabe n’ikurikiranarubanza, ko urukiko rusanze hari agomba gutangwa yagenwa mu bushishozi bwarwo kuko asabwa ari menshi. [30] Avuga kandi ko mu gihe Urukiko rwasanga ikirego cya Special Guarentee Fund gifite ishingiro rwategeka Uwanyirigira Josée kuyiha 500.000Frw y’igihembo cya Avoka. [31] Uhagarariye Uwanyirigira Josée avuga Me Nibakure Florence uburanira Special Guarantee Fund ari umukozi wayo, bityo ko amafaranga y’igihembo cya Avoka asaba nta mpamvu yayo, ngo keretse niba yerekana amasezerano yaba yaragiranye nayo yo kuyiburanira. UKO URUKIKO RUBIBONA [32] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira : “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [33] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ikurikiranarubanza Uwanyirigira Josée n’abana be ahagarariye basaba afite ishingiro, kuko hari ibyo yatakaje akurikirana anaburana uru rubanza, ariko rusanga ayo basaba ari menshi harebwe ibyakozwe ku rubanza, mu bushishozi bwarwo rubageneye 500.000Frw y’igihembo cya Avoka na 200.000Frw y’ikurikiranarubanza, agomba gutangwa na SGF. Rurasanga amafaranga asabwa na SGF nta shingiro afite kuko ikirego cyayo kitakiriwe. III. ICYEMEZO CY’URUKIKO

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[34] Rwemeje ko ikirego cyo gusubirishamo urubanza ingingo nshya cyatanzwe na Special Guarentee Fund (SGF), kitakiriwe ngo gisuzumwe, kuko cyatanzwe mu buryo budakurikije amategeko. [35] Rutegetse Special Guarentee Fund (SGF) kwishyura Uwanyirigira Josée n’abana be ahagarariye 500.000Frw y’igihembo cya Avoka na 200.000Frw y’ikurikiranarubanza, yose hamwe akaba 700.000 Frw. [36] Ruvuze ko ingwate y’amagarama yatanzwe ihwanye n’ibyakozwe mu rubanza.