Contract
▇▇▇▇▇▇▇ ▇▇▇▇▇▇ RW’UBUCURUZI, RURI KU CYICARO CYARWO RUHABURANISHIRIZA IMANZA Z’UBUCURUZI, NONE KUWA 18/11/2016, RUKIJIJE MU RUHAME URUBANZA RCOMA 00417/2016/CHC/HCC & RCOMA 00520/2016/CHC/HCC MU BURYO BUKURIKIRA :
……………………………………………………………………………………………………………………………………
HABURANA:
Mu rubanza RCOMA 00417/2016/CHC/HCC
UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇▇▇ BUKURU JMV na MADAMU Ancilla utuye mu Mudugudu wa Ihuriro Akagari ka Karambo Umurenge wa Gatenga, Akarere ka Kicukiro, Umujyi wa ▇▇▇▇▇▇.▇▇▇ :▇▇▇▇▇▇▇▇▇▇ E-mail: ▇▇▇▇▇▇▇@▇▇▇▇▇.▇▇ ; ▇▇▇▇▇▇▇▇▇▇▇ na Me ▇▇▇▇▇ ▇▇▇▇: UWAJURIYE
na:
▇▇▇▇▇ ▇▇▇▇▇ mwene GATAKE Ananias na MUKANGANGO Généreuse utuye mu Mudugudu w’Umutekano, Akagari ka Kimuhurura, Umurenge wa Kimihurura, Akarere ka Gasabo, Umujyi wa ▇▇▇▇▇▇.▇▇▇ :▇▇▇▇▇▇▇▇▇ E- mail : ▇▇▇▇▇▇▇▇▇▇@▇▇▇▇▇.▇▇, aburanirwa na Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ : UREGWA
Mu rubanza RCOMA 00520/2016/CHC/HCC
▇▇▇▇▇ ▇▇▇▇▇ mwene GATAKE Ananias na MUKANGANGO Généreuse utuye mu Mudugudu w’Umutekano, Akagari ka Kimuhurura, Umurenge wa Kimihurura, Akarere ka Gasabo, Umujyi wa ▇▇▇▇▇▇.▇▇▇ :▇▇▇▇▇▇▇▇▇ E- mail : ▇▇▇▇▇▇▇▇▇▇@▇▇▇▇▇.▇▇ : UWAJURIYE
Na:
UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇▇▇ BUKURU JMV na MADAMU Ancilla utuye mu Mudugudu wa Ihuriro Akagari ka Karambo Umurenge wa Gatenga, Akarere ka Kicukiro, Umujyi wa ▇▇▇▇▇▇.▇▇▇ :▇▇▇▇▇▇▇▇▇▇ E-mail: ▇▇▇▇▇▇▇@▇▇▇▇▇.▇▇ ;
SMART CLEARING AGENCY (SCA) Ltd na NYIRABASINGA ▇▇▇▇▇▇▇▇, bose bahagarariwe na Me ▇▇▇▇▇ ▇▇▇▇: ▇▇▇▇▇▇▇▇
IKIREGERWA:
- ▇▇▇▇▇▇ ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇ nk’umunyamigabane muri sosiyete ya Smart Clearing Agency Ltd;
- Gutegeka ▇▇▇▇▇ ▇▇▇▇▇ gusubiza amafaranga y’ikurikiranarubanza n’igihembo cya avoka;
- Gutegeka ▇▇▇▇▇ ▇▇▇▇▇ gusubiza amafaranga y’igarama no gutanga idishyi (Kujuririra Urubanza ▇.▇▇▇ 00134/2016/TC/NYGE na ▇.▇▇▇ 00375/2016/TC/NYGE, rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/06/2016)
I. IMITERERE Y’URUBANZA
1. Me ▇▇▇▇▇ ▇▇▇▇ uburanira UWANYIRIGIRA Regine asobanura ko ▇▇▇▇▇ ▇▇▇▇▇ yatanze ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge asaba ko Urukiko rwatesha agaciro ibyemezo by’Inama rusange ya SMART CLEARING AGENCY Ltd yabaye kuwa 19 Nzeli 2015, icyo gihe yaregaga UWANYIRIGIRA Regine, NYIRABASINGA ▇▇▇▇▇▇▇▇ na Smart Clearing Agency Ltd, ikirego cye gihabwa nimero RCOM 00134/2016/TC/NYGE.
2. UWANYIRIGIRA Regine nawe akaba ngo yaratanze ikirego muri urwo rukiko arusaba ko rwahagarika ▇▇▇▇▇ ▇▇▇▇▇ nk’unyamigabane muri sosiyete ya SMART CLEARING AGENCY Ltd kubera impamvu yasobanuye mu mwanzuro ye itanga ikirego, ikirego cye cyandikwa kuri ▇.▇▇▇ 00375/2016/TC/NYGE, ariko Urukiko ruza kwemeza ko ikirego cya UWANYIRIGIRA Regine nta shingiro gifite.
3. UWANYIRIGIRA Regine amaze kutishimira imikirize y’Urubanza, arujuririye avuga ko impamvu ya mbere ari ukuba Urukiko rwaranze ko ▇▇▇▇▇ ▇▇▇▇▇ yahagarikwa nk’umunyamigabane, kuba baragaragarije Urukiko ko hari « conflit d’intérêt” hagati ya ▇▇▇▇▇ ▇▇▇▇▇ na Société SMART CLEARING AGENCY Ltd ▇▇▇▇▇ ▇▇▇▇▇▇▇ ngo ntarwabiha agaciro ntirwagira n’icyo rubivugaho ▇▇▇▇▇ ▇▇▇▇ mu kirego, indi mpamvu ikaba ari ukuba Urukiko rwaranze kwemeza ko imigabane ya ▇▇▇▇▇ ▇▇▇▇▇ afite muri SCA Ltd yafatiriwe, indi mpamvu ikaba ari ukuba Urukiko rutarageneye indishyi UWANYIRIGIRA Regine.
4. Asoza asaba Urukiko kumuha indishyi z’ikurikirarubanza, iz’’akababaro kubera kumushora mu manza nta mpamvu, n’iz’igihembo cy’avoka harimo n’ibihano byishyuwe RRA zirenze.
5. ▇▇▇▇▇ ▇▇▇▇▇ nawe akaba yaratanze ubujurire, Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ mu gutanga ubujurire ubwo bujurire avuga ko impamvu ya mbere hasuzumwa niba inama ya SCA Ltd yo kuwa 09/09/2015 yarakurikije amategeko n’agaciro k’ibikorwa byakozwe hashingiwe ku nyandikomvugo yayo (Icyemezo cy’iyandikisha rya sosiyete cyo kuwa 07/10/2015 n’ifungurwa rya konti yo muri AB Bank Rwanda Ltd), indi mpamvu ikaba ari iyo gusuzuma niba Urukiko rwarasubije ibyo rwasabwe byose, gusuzuma agaciro kahabwa ifatira ry’imigabane ya ▇▇▇▇▇ ▇▇▇▇ SCA Ltd, gusuzuma niba indishyi zari guhwanywa zitaremezwa ingano yazo. Asoza asaba ko uwaburanira yahabwa indishyi z’igihembo cya avoka n’ikurikiranarubanza.
6. Muri izi manza hakaba hagomba gusuzumwa niba inama ya SCA Ltd yateranye kuwa 09/09/2015 yarateranye bikurikije amategeko, gusuzuma niba ▇▇▇▇▇ ▇▇▇▇▇ yahagarikwa nk’umunyamigabane wa SCA Ltd, gusuzuma niba urukiko rwakwemeza ifatira ry’imigabane ya ▇▇▇▇▇ ▇▇▇▇▇ afite muri SCA Ltd, gusuzuma niba urukiko rwarasuzumye ibyo rwaregewe byose, gusuzuma niba haragombaga kubaho ihwanywa kw’indishyi no gusuzuma niba indishyi zisabwa na buri ruhande zifite ishingiro.
II. ISESENGURA RY’IBIBAZO
A. Ku birebana no gusuzuma niba inama ya SCA Ltd yateranye kuwa 09/09/2015 yarateranye bikurikije amategeko
29. Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ asobanura ko mu gace ka 15 k’urubanza rujuririrwa, Urukiko rwemeje ko inama rusange ya SCA Ltd yo kuwa 09/09/2015 yahamana agaciro kayo, ngo rukabishingira kubyo rwemeje mu gce ka 11 bijyanye no kuba yarakurikije amategeko ngo kuko « ubwiganze busanzwe bw’amajwi butari gushoboka ku ruhande rumwe rw’umunyamigabane wari usigaye, nk’uko n’uyu munsi ▇▇▇▇▇ ▇▇▇▇▇ nawe atabubona mu nama yaterana kugirango avaneho icyemezo cya mugenzi we. Kubera ko umwe mubanyamigabane yari afunzwe,
akaba atari kwitabira ▇▇▇▇▇, ▇▇▇▇▇ akaba yari yarasezeye, byafatwa nkaho yeguriye ubuyobozi mugenzi we UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇▇ bafatanije sosiyete, ko yamuhaye n’ububasha cyangwa amajwi ye kuko yari azi ko ubuyobozi yandikiye busigaye bugizwe na 50% y’amajwi y’abanyamigabane ariko abusaba gufata icyemezo ku iyegura rye».
30. Akomeza avuga ko ibyemejwe n’ Urukiko rugaragaza ko rwabishingiye ku ngingo ya 141 y’Itegeko No 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi.
31. ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇ akaba atemeranya n’urukiko, ngo kuko asanga icyabaye kuwa 09/09/2015 kitanakwiye kwitwa inama rusange ya SCA Ltd, ahubwo ari inyandiko bwite ya UWANYIRIGIRA Regine na NYIRABASINGA ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇ ku nyungu zabo bakayitirira SCA Ltd ubundi bashaka uburyo bayihesha umugisha w’ubuyobozi kugirango ibe yakwitirirwa Sosiyete.
32. Impamvu ngo ashingiraho abivuga akaba ▇▇▇ ▇▇▇ uko kugirango inama rusange isanzwe iterane igomba kubanza gutumizwa, kandi ubifitiye ububasha bwo kuyitumiza ▇▇▇ ▇▇▇▇▇▇▇▇ wayo nk’uko ingingo ya 14 ya Sitati za sosiyete ibiteganya, bigashimangirwa n’ingingo ya 155 y’Itegeko rigenga amasosiyete. UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇ usibye no kuba nta nama yigeze atumiza, nta nubwo yari kugira ububasha bwo gutumiza inama rusange isanzwe kuko atari perezida wayo. Icyo yari afitiye ububasha ▇▇▇ ▇▇’umunyamigabane usanzwe, ngo ▇▇▇▇▇ ▇▇▇ ugutumiza inama rusange idasanzwe nk’uko iyo ngingo ikomeza ibivuga, kimwe n’ingingo ya 154 y’Itegeko rigenga amasosiyete. Ibyo kuvuga ngo ko ▇▇▇▇▇ ▇▇▇▇▇ yari yarasezeye, Urukiko ngo rwirengagije ibiteganywa mu ngingo ya 182 y’itegeko ry’amasosiyete iteganya ko ukwegura kwemezwa n’inama y’abanyamigabane, kukagira agaciro guhera itariki yateraniye. Kuba kuva ▇▇▇ ▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇ yandikiye yegura ku buyobozi nta nama y’abanyamigabane yateranye ngo yemeze ubwegure bwe ishyireho n’ugomba kumusimbura, ngo bisobanura ko yakomeje kuba umuyobozi wa Sosiyete. Kuvuga ko ibaruwa ya ▇▇▇▇▇ ▇▇▇▇▇ yegura byafatwa nko kuba yareguriye ubuyobozi, mugenzi we UWANYIRIGIRA Regine akamuha n’ububasha n’amajwi bye, ▇▇▇ ▇▇▇▇▇▇ atariko
bikwiye kumvikana, kuko hakwiye gutandukanywa urwego rwa sosiyete n’umuntu ku ▇▇▇▇ ▇▇▇.
33. Akomeza avuga ngo ko ▇▇▇▇▇ ▇▇▇▇▇ yandikiye ubuyobozi bwa SCA Ltd, kandi urwego rukuru rwayo rukaba ▇▇▇ ▇▇▇ Inteko Rusange y’abanyamigabane, ari narwo rufite ububasha bwo gushyiraho umuyobozi wa sosiyite (Directeur Associé) rukanamukuraho, nkuko biteganywa mu ngingo ya 10 niya 17 za sosiyete, bikanashimangirwa n’ingigo ya 182 y’Itegeko ry’amasosiyete yavuzwe haruguru. Gukeka ko yandikiye UWANYIRIGIRA Regine akanamwegurira ubuyobozi, ububasha n’amajwi bye, ngo byaba ari ukuvuga ko yanamuhaye n’imigabane ye kuko ijwi rishingira ku mugabane, ibyo ngo akaba ataribyo kuko ibyoyanditse nta rujijo rubirimo.
34. Na none avuga ko mu gace ka 9 na 10 tw’urubanza rujuririrwa Urukiko ngo rwasobanuye ko ▇▇▇▇▇ ▇▇▇▇▇ yanditse yegura, nyuma akaza no gufungwa ntabashe gukurikirana imirimo ya buri munsi ya sosiyete, bityo hakaba hari impamvu zumvikana z’isimburwa rye. Ibyo kuba ▇▇▇ ▇▇▇▇ impamvu zumvikana zari gutuma asimburwa akaba ngo ataribyo Urukiko rwari rwaregewe, ahubwo rwari rwasabwe kureba niba yarasimbujwe mu uburyo bukurikije amategeko.
35. Ibyo kuba ngo uburyo bwakoreshejwe butarakurikije amategeko ngo bikaba ngo akaba hakongeraho ko yanasimbujwe umuntu udateganywa muri sitati, kuko ingingo ya 10 yayo iteganya ko ubuyobozi bwa sosiyete bukorwa na Directeur Associé ushyirwaho n’Inama rusange, naho NYIRABASINGA ▇▇▇▇▇▇▇▇ ▇▇▇▇▇ yariswe Umuyobozi Mukuru (Directeur Général) ashyirwaho na UWANYIRIGIRA Regine ashingiye k’ububasha ahabwa n’ingingo ya 12 ya sitati nka Directeur Associé. Iyo ngingo iteganya ko Directeur Associé ashobora gukora recrutement y’abandi bakozi abiherewe uburenganzira n’Inama rusange. Aha ngo hakwibazwa niba UWANYIRIGIRA Regine yarigeze atorwa kugirango abashe kwitwa Directeur Associé nk’uko ingingo ya 10 ya sitati ibiteganya, ngo hakanibazwa niba ▇▇▇▇ ▇▇▇▇▇ rusange yamuhaye uburenganzira bwo ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇, hakanarebwa niba NYIRABASINGA ▇▇▇▇▇▇▇▇ yarabaye ▇▇▇▇ akazi (recrutée) nk’uko sitati ibiteganya cyangwa niba yaratowe nk’uko inyandikomvugo y’▇▇▇▇▇ ▇▇▇▇ yabyemeje mu gice cyayo ya III.2.
36. Avuga na none ko ngo hakurikijwe inshingano zihabwa Directeur Associé zivugwa mu ngingo ya 11 ya sitati asanga ari nazo uwagizwe Umuyobozi Mukuru yahawe, ngo yibaza UWANYIRIGIRA Regine uvuga ko yasigaye ari Directeur Associé icyo ashinzwe. Mu gace ka 12 k’urubanza rujuririrwa, Urukiko ngo rwemeje ko ibyemezo byafashwe m’uburyo bukurikije amategeko, nyamara rwirengagiza ko ingingo ya 19 in fine ya sitati iteganya ko kugirango ibyemezo bifatwe mu buryo bwemewe n’amategeko, abanyamigabane bagomba guterana ▇▇▇ ▇▇▇ bujuje ¾ by’imigabane yose. Ngo bivuze ko mu bagize SCA Ltd umunyamiganbane umwe adashobora gukora inama ngo ifate ibyemezo, kuko atagira ubwo bwiganze bushingiye ku migabane, nk’uko n’Urukiko rwabigaragaje mu gace ka 11 k’urubanza rujuririrwa.
37. Asoza avuga ko kubijyanye nibyo urukiko rwemeje mu gace ka 13 k’urubanza rujuririrwa, ▇▇▇ ▇▇▇ ruvuga ko ▇▇▇▇▇ ▇▇▇▇▇ yamenye inama y’inteko rusange ngo akanayemera, kuko yatanze uburenganzira (procuration) kuwa 28/09/2015 kugirango ahagararirwe, ngo akaba asanga ibyo ataribyo kuko ubutumwa buri muri procuration ngo ntabwo arubwo guhagararirwa mu nama y’inteko rusange, kandi bukaba bwaratanzwe nyuma yuko iyo nama ibaho kuko bavuga ko yabaye kuwa 09/09/2015, ibyo bikaba bigaragaza ko ▇▇▇▇▇ ▇▇▇▇▇ atari azi ibyayo.
38. Me ▇▇▇▇▇ ▇▇▇▇ mu kwisobanura kuri iyi ngingo avuga ko kuvuga ko UWANYIRIGIRA Regine yayoboye inama rusange mu buryo bunyuranyije n’ingingo ya 15 ya Sitati za SCA Ltd, ngo ibyo ataribyo kuko ▇▇▇ ▇▇’uko babisobanuriye Urukiko rwa mbere, kuko ▇▇▇▇▇ ▇▇▇▇▇ yari afunze, byongeye kandi imigabane ye yari yarafatiriwe, UWANYIRIGIRA Regine ajya gufata icyemezo cyo kuyobora inama rusange akaba ▇▇▇ ▇▇▇ uko ▇▇▇▇▇ ▇▇▇▇▇ yari yareguye ku mirimo ye, ngo yaranamusabye gushaka undi muntu ugomba gukomeza imirimo nk’umuyobozi mushya ngo byumvikane ko nta kindi UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇▇ gukora uretse guhita afata inshingano za directrice associée , akanakoresha inama rusange kugira ngo ashyireho umuyobozi mushya ukurikirana ibikorwa bya sosiyete umunsi ku wundi yamumvikanagaho na ▇▇▇▇▇ ▇▇▇▇▇.
39. Akomeza avuga ko ngo nubwo ▇▇▇▇▇ ▇▇▇▇▇ ahakana ibyakozwe ubu nyamara yigiza nkana ngo kuko igihe byakorwa yabyemeye nk’uko bigaragazwa n’ibaruwa yo kuwa 15/10/2015, yandikiye UWANYIRIGIRA Regine agira ati ʽʽ kandi mboneyeho gusaba rapporo directrice ukurikirana imirimo ya sosiyete umunsi ku wundi yo kuva mu kwa mbere 2015 kugeza kwa cyenda 2016 na none ngo bigaragazwa n’ibaruwa yandikiye UNDP resident representative yo kuwa 01/03/2015 ▇▇▇ ▇▇▇▇▇▇ ati ʽʽ…..This is to inform you and all UN agencies that I am not longer the Managing Director of Smart Clearing Agency Ltd and have been replaced by ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇, currenly Director mobile: ▇▇ ▇▇ ▇▇ ▇▇ ▇▇ please address all communication and correspandances to her starting March 1st 2015……ʼʼ, ngo ibyo byose bigaragaraza ko ibyakozwe yari abizi kandi abishyigikiye.
40. Akomeza avuga ko ngo hashingiwe ku hame riteganya ko ntawe ushobora kwitwaza amayeri ye cyangwa amakosa ye ʽʽ…..Nemo auditor propriam turpitudinem allegeans cyangwa nul ne peut se prevaloir de sa propre turpitude……ʼʼ ▇▇▇ ▇▇▇▇▇▇ ntaho yahera avuga ko ibyakozwe binyuranyije n’ingingo ya 15 ya sitati za SCA Ltd, ngo byongeye kandi mu gihe yari yeguye akabyemererwa ngo byumvikane ko n’icyemezo cya RDB cyangombaga guhinduka, cyane cyane ko yari yarabaye n’Umuyobozi w’iyindi company yitwa Blue Channel Logistic Ltd itanga service zimwe nkiza Smart Clearing Agency Ltd, nk’uko bigaragazwa n’icyemezo cya RDB (Certificate of domestic company registration) kigaragaza ko sosiyete yanditswe kuwa 22/20/2014.
41. Ku bijyanye n’ifungurwa rya konti nshya ngo ▇▇▇▇▇ ▇▇▇ burenganzira n’inshingano za Directeur Assocé, ngo cyane cyane ko ingingo ya 11 ya sitati za SCA Ltd imuha ububasha ▇▇▇ iteganya ko ʽʽ le directeur associé a tous les pouvoirs pour tous les actes d’administrtation engageant la sociétéʼʼ. Akomeza asobanura ko ngo UWANYIRIGIRA Regine yayifunguranye na NYIRABASINGA ▇▇▇▇▇▇▇▇ wasimbuye ▇▇▇▇▇ ▇▇▇▇▇ kuri byose nka Managing Director harimo no gusinya kuri konti za Smart Clearing Agency Ltd. Ngo akaba atabona ikosa UWANYIRIGIRA Regine yakoze, kuko Banki zigira amategeko zigendera kugirango umuntu afungure konti,
▇▇▇ ▇▇ Bank yasabye Uwanyirigira Regine inyandiko arazitanga n’uko ifungura konti ya SCA Ltd.
42. Avuga ko ngo haba muri sitati, haba muri migenzereze y’imiyoborere ya za sosiyete zigenzweho (coutumes za management des sociétés modernes) ngo nta hantu herekana ko buri munyamigabane agomba gusinya kuri konti za sosiyete. Imiterere y’imiyoborere (structure organizationnelle) ngo akaba ariyo iha uburenganzira (mandat) abagomba gusinya kuri konti.
43. Asoza avuga ko ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇ avuga ko yagabayaga inyungu na mugenzi we ariko ubu ngo bikaba bitakiba, ibyo ngo nta shingiro byahabwa kuko bitigeze biburanywa, ikindi kuva ngo sosiyete ishingwa nta nyungu (dividendes) zigeze zitangwa, ngo kuko zitangwa hagaragajwe états financiers.
UKO URUKIKO RUBIBONA
44. Ingingo ya 155 y’itegeko N°07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi iteganya ko ‘’Uburyo inama y’inteko rusange y’abanyamigabane ikorwamo bukurikiza amabwiriza ashyirwaho n’Umwanditsi Mukuru keretse mu bihe byateganyijwe ukundi n’amategeko-shingiro agenga isosiyete’’ Naho ingingo ya 58 y’iryo tegeko igateganya ko ‘’ Amategeko shingiro agenga isosiyete agira agaciro nk’ak’amasezerano: 1° hagati y’’iyo sosiyete na buri wese mu bayifitemo imigabane; 2° hagati y’’abanyamigabane ubwabo.’’
45. Ingingo ya 14 ya sitati ya SCA Ltd iteganya ko ‘’l’Assamblée générale est composée de tous les associés et se réunit en session ordinaire que fois par an sur convocation de son président, et en session extra- ordinaire chaque fois que de besoin, sur demande d’au moins un associé. Le Directeur Associé peut convoquer des assemblées générales extraordinaires autant de fois que l’intéret de la société l’exige’’
46. Urukiko rusanga ibivugwa na Me NKUSI ▇▇▇▇ ▇▇ ▇▇▇▇▇ rusange ya SCA Ltd yo kuwa 09/09/2015 yateranye bikurikije amategeko ngo kuko yakozwe ▇▇▇▇▇ ▇▇▇▇▇ afunze, ndetse ngo n’ imigabane ye yari yarafatiriwe n’umuhesha w’inkiko, ko kandi UWANYIRIGIRA Regine ajya gufata icyemezo cyo kuyobora iyo inama rusange ari ▇▇▇ ▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇ yari yareguye ku mirimo ye yanamusabye
gushaka undi muntu ugomba gukomeza imirimo nk’umuyobozi mushya, ngo byumvikane ko nta kindi UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇▇ gukora uretse guhita afata inshingano za directeur associé, ndetse akanakoresha inama rusange kugira ngo ashyireho umuyobozi mushya ukurikirana ibikorwa bya sosiyete, ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇;
47. Kuba ▇▇▇▇▇ ▇▇▇▇▇ kuwa 5/12/2014 yarasezeye ku mwanya wa Directeur Associé, hashingiwe ku ngingo ya 10 ya sitati ya SCA Ltd, biha UWANYIRIGIRA Regine uburenganzira bwo kumusimbura kuri uwo mwanya ▇▇▇▇▇ ▇▇▇▇▇ aribyo yakoze nk’uko bigaragazwa n’ibarwa yamwandikiye yemera ubwegure bwe kuwa 07/01/2015, bishatse kuvuga ko ibyakozwe na UWANYIRIGIRA Regine kuyobora sosiyete nka Directeur Associé nta makosa yakoze;
48. Kuba ariko mu gukoresha inama rusange isanzwe ya SCA Ltd, kuwa 09/09/2015, UWANYIRIGIRA Regine atarayitumiyemo ▇▇▇▇▇ ▇▇▇▇▇ nk’uko biteganywa n’ingingo ya 14 ya sitati ya SCA Ltd, akaba atakwitwaza ko ▇▇▇▇▇ ▇▇▇▇▇ yari afunzwe kuko gufungwa bitamubuza uburenganzira bwo gutumizwa mu nama rusange ya sosiyete abereye umunyamiganane, akaba yaragombaga kumutumira noneho we wenyine akavuga ko atazaboneka cyangwa akaba yashaka umuhagararira muri iyo nama kuko ingingo ya 16 ya sitati ya SCA Ltd yemera ko umunyamigabane ashobora guha udi muntu ashaka uburenganzira (mandate) akoresheje procuration bwo kumuhagararira mu nama rusange isanzwe (tout associé, moyennant procuration, peut ▇▇▇▇▇▇ mandate à une autre personne de son choix pour le représenter a l’Assamblée Générale);
49. Na none UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇▇▇ atakwitwaza ko imigabane ya ▇▇▇▇▇ ▇▇▇▇▇ yari yafatiriwe n’umuhesha w’inkiko ngo yange kumutumira mu nama rusange kuko, kuba imigabane yari yafatiriwe bitavuze ko atari ikiri umunyamigabane wa SCA Ltd na cyane ko batari barigeze ▇▇▇▇▇▇ ▇▇▇▇▇ igaragaza imigabane ya buri wese uko ihagaze muri sosiyete.
50. Urukiko rusanga ▇▇▇▇▇ ▇▇▇▇▇ yaragombaga gutumirwa muri iyo nama, byaba ngombwa hakigwa no kuri icyo kibazo cy’imigabane yafatiriwe kandi abanyamigabane bataraterana ngo barebere hamwe imigabane ya buri wese uko ihagaze, kuko ya buri umwe imenyekane cyangwa se amafaranga afite muri SCA
Ltd, abanyamigabane bagombaga guhura bakarebera hamwe état financier ya sosiyete, kuba rero uburanira UWANYIRIGIRA Regine nawe avuga ko kugeza uyu munsi nta état financier ya SCA Ltd izwi, ifatirwa ry’iyo migabane rikaba ritafatwa nkaho ▇▇▇▇▇ ▇▇▇▇▇ atakiri umunyamigabane wa SCA Ltd.
51. Urukiko rusanga hashingiwe ku bisobanuro bimaze gutangwa, kuba inama rusange ya SCA Ltd yateranye kuwa 09/09/2015 Directeur Associé atarigeze atumira undi munyamigabane, iyi nama ikaba yarateranye binyuranye n’ingingo ya 58 n’iya 155 y’itegeko N°07/2009 ryo kuwa 27/04/2009 ryavuzwe haruguru ndetse n’iya 14 ya sitati za SCA Ltd, ▇▇▇▇▇ ▇▇▇▇▇▇ imyanzuro yayifatiwemo isheshwe.
B. Ku birebana no gusuzuma niba ▇▇▇▇▇ ▇▇▇▇▇ yahagarikwa nk’umunyamigabane wa SCA Ltd
52. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko UWANYIRIGIRA Regine kugira ngo asabe Urukiko ko rwahagarika ▇▇▇▇▇ ▇▇▇▇▇ nk’umunyamigabane ▇▇▇ ▇▇▇ yari afite ibimenyetso bihagije, kandi bifatika. Mu Rukiko rwa mbere ngo bagaragaje ko UWANYIRIGIRA Regine na ▇▇▇▇▇ ▇▇▇▇▇ bashinze sosiyete yitwa SMART CLEARING AGENCY Ltd, buri wese nk’umunyamigabane afite imigabane ingana na 25 ni kuvuga 50% nk’imigabane nk’uko bigaragazwa na sitati ya SCA Ltd hamwe na Certificate of domestic company registration yo kuwa 07/10/2015.
53. Ikimara gushingwa, ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇ akaba yarayibereye Directeur Associé imyaka 6 kugeza mu mpera za 2014, muri uwo mwaka tariki ya 5 y’Ukuboza ngo niho yeguye ku mirimo yari ashinzwe nka Directeur Associé, icyo gihe ▇▇▇▇▇ ayobora iyo sosiyete mugenzi we ngo yamuhaye amahoro, ngo bakaba baragaragarije Urukiko ko Regine afata ubuyobozi bwa SCA Ltd, ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇ yagiye amunaniza.
54. Urugero rwatanzwe mu Rukiko rwa mbere ngo ▇▇▇▇▇ ▇▇▇ ukuba ▇▇▇▇▇ ▇▇▇▇▇ akimara kwegura ku buyobozi bwa SCA Ltd yanze gutanga états financiers z’igihe cyose yari Directeur associé wa SCA Ltd nk’uko amategeko abiteganya mu ngingo ya 21 ya statut yayo, ndetse kugeza ubu ngo akaba nta états financiers nta
n’inyandiko mvugo y’ihererekanya bubasha yigeze akora kandi ibyo mugenzi we yarabimusabye.
55. Na none sasobanurako ngo ko yanze gusinya sheki za sosiyete kuko yari afite uburenganzira bwo gusinya nka signataire yitwaje ko ngo konti zifunze, ko hari confusion kuri konti, ko yambuwe uburenganzira bwo gusinya ▇▇▇▇▇ ▇▇▇ ntabwo azi situation za konti, kugeza ubu ngo akaba yaranze gusinya sheki zitandukanye, ku buryo SCA Ltd yaciwe ▇▇▇▇▇▇ ▇▇ RRA ▇▇▇▇▇▇ kwishyura imisoro itinze, bitewe ni uko ▇▇▇▇▇ ▇▇▇▇▇ yanze gusinya amasheke atandukanye.
56. Asoza avuga ko kugira ngo abakozi bahembwe no gutanga decompte finaux z’abakozi basezerewe ku buryo sosiyete yashoboraga kujya mu manza ▇▇▇▇▇▇ ▇▇▇▇▇▇ gusinya sheki, ayo mananiza ngo akaba yarabaye kenshi, ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇ abikora abishaka, kugira ngo ananize mugenzi we, ku buryo ibyo bikorwa bya ▇▇▇▇▇ ▇▇▇▇▇ akora bimaze guhagarika ubuzima bwa SCA Ltd, ndetse binayiteza igihombo. Ikindi akaba ▇▇▇ ▇▇▇ uko ▇▇▇▇▇ ▇▇▇▇▇ agenda afungisha amakonti ya SCA Ltd atabanje kuteguza mugenzi we, ku buryo ibyo bikorwa binaniza ubuzima bwa buri munsi bwayo, ngo ibyo byose byeretswe Urukiko, ariko rwanga ngo ntirwabiha agaciro.
57. Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ asobanura ko ibimenyetso bifatika by’amananiza ya ▇▇▇▇▇ ▇▇▇▇▇, UWANYIRIGIRA Regine avuga ko yeretse Urukiko ntabyo agaragaza, ngo cyane ko yatekereje gutanga ikirego nyuma yo kubona ko ▇▇▇▇▇ ▇▇▇▇▇ yamaze kuregera urukiko asaba ko rwamurenganura. Akomeza avuga ko muricyo gihe, ▇▇▇▇▇ ▇▇▇▇▇ nta gikorwa na kimwe yabashaga gukora muri sosiyete, n’uburenganzira yagiraga bwo gusinya kuri konti bwari bwaramaze guhagarikwa n’uwagizwe umuyobozi mushya wa Sosiyete ariwe NYIRABASINGA Béatrice mw’ibaruwa ye yo kuwa 13/10/2015.
58. Ibyo kuba ngo mu gihe ▇▇▇▇▇ ▇▇▇▇▇ yari afunzwe atarabashije gusinya kuri sheki, ngo bikaba byaraturutse ku mategeko ya gereza atarabimwemereraga, ▇▇▇▇▇ ▇▇▇ akaba yarifuje kubikemura atanga ubutumwa (procuration) k’umugore we ngo amuhagararire muri sosiyete bityo habashe kubaho inama yatuma hafatwa icyemezo cyo gucyemura icyo kibazo.
59. UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇ akaba yaranze kwemera intumwa ya ▇▇▇▇▇ ▇▇▇▇▇. ▇▇▇▇ ▇▇▇ ▇▇▇▇ konti zakorewe zahagaritswe (opposition) na ▇▇▇▇▇ ▇▇▇▇▇, ▇▇▇ bikaba byaratewe nuko yari yamenye amakuru ko UWANYIRIGIRA Regine yamwambuye uburenganzira bwe yari afite muri sosiyete mu gihe yari afunzwe, ngo akaba yarasabye amabanki kuba yitondeye kwemera ibikuzwa ry’amafaranga kuri ayo ma konti kugeza ikibazo cy’imiyoborere ya sosiyete n’abagomba kuyihagararira kibonewe umuti.
60. Akomeza avuga ko ku bivugwa ko mu gihe cy’ubuyobozi bwa ▇▇▇▇▇ ▇▇▇▇▇ nta états financiers zakorwaga, ibyo akaba ngo nta ukuri kurimo, kuko SCA Ltd ari umusoreshwa ukora ibaruramari (régime réel), ngo bikaba bidashoboka ko umusoreshwa nk’uwo akora imenyesha musoro (déclaration) mu kigo gishinzwe kwinjiza imisoro n’amahoro aterekanye izo états finaciers. Niba muriyo myaka yose rero SCA Ltd yarasoraga buri gihe, ngo ntaho Régine yahera avuga ko nta états financiers zakorwaga.
61. Na none asobanura ko kubera ko UWANYIRIGIRA ▇▇▇▇▇▇ ▇▇▇ yihaye ubuyobozi, akigabiza ibiro bya SCA Ltd n’ibikoresho byose byari birimo, ngo izo nyandiko zose ariwe uzifite, ariko akiyererutsa azisaba ▇▇▇▇▇ ▇▇▇▇▇ ashakisha uburyo yamusiga icyasha, kuko mbere hose icyo kibazo nta kigeze kibazwa mugihe cyose bari bamaranye ineza ▇▇▇▇▇ ▇▇▇ umuyobozi. Ingingo ya 222 y’Itegeko rigenga amasosiyete y’ubucuruzi iteganya ko urukiko rubisabwe n’ababifitiye ububasha, rushobora gufata icyemezo gihagarika uwo ariwe wese ubangamira ibikorwa bya sosiyete.
62. Asoza avuga ko usibye no kuba kugeza ubu nta gikorwa cya ▇▇▇▇▇ ▇▇▇▇▇ kibangamiye ibikorwa bya SCA Ltd nta nubwo iyi ngingo ivuga kubijyanye no kwirukana umunyamigabane muri sosiyete, ahubwo ivuga kw’ihagarikwa ry’igikorwa cy’uwariwe wese cyaba kibangamiye sosiyete.
UKO URUKIKO RUBIBONA
63. Urukiko rusanga ibisabwa na Me NKUSI ▇▇▇▇ ▇▇ ▇▇▇▇▇ ▇▇▇▇▇ yahagarikwa nk’umunyamigabane wa SCA Ltd bitahabwa ishingiro, kuko nk’uko byasobanuwe mu
rubanza kuba nta état financier ya SCA Ltd yigeze ikorwa ngo hamenyekane amafaranga buri munyamigabane yaba afite muri sosiyete, kumuhagarika cyangwa kumukuramo hagendewe kukuba imigabane ye yarafatiriwe bishobora kumutera akarengane, bityo abanyamigabane bombi ba SCA Ltd bakaba bakwiye guhura bakarebera hamwe ubuzima bwa sosiyete kuva ishinzwe kugira bamenye uruhare rwa buri wese.
C. Ku birebana no gusuzuma niba urukiko rwakwemeza ifatira ry’imigabane ya ▇▇▇▇▇ ▇▇▇▇▇ afite muri SCA Ltd
64. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko ikindi cyatumye bagaragaza ko ▇▇▇▇▇ ▇▇▇▇▇ agomba guhagarikwa nk’umunyamigabane ni uko Kuwa 1/09/2015, habayeho ifatira ry’imigabane ya ▇▇▇▇▇ ▇▇▇▇▇ iri muri SMART CLEARING AGENCY Ltd kugira ngo hishyurwe amafaranga angana na 11,302,247 Frw, kubera imanza RCOM 0101/11/HCC na RCOMA 0008/12/CS yatsinzwemo na GAPCO Rwanda Ltd, nk’uko bigaragazwa n’inyandiko y’ifatira ry’imigabane rikozwe n’umuhesha w’Inkiko w’umwaga hamwe nizo manza zavuzwe haruguru.
65. Kuwa 29/02/2016, habayeho kurangiza imanza zavuzwe haruguru hashingiwe ku ifatira ry’imigabane n’uko hishyurwa amafaranga angana na 6,902,247Frw, angana n’imigabane ya ▇▇▇▇▇ ▇▇▇▇▇.
66. Kugeza ubu ▇▇▇▇▇ ▇▇▇▇▇ akaba ▇▇▇ nta migabane afite kubera iryo rangiza ry’imanza ku migabane ye akaba yaranze no kongeramo imigabane isimbura iyo yari afite. Bakaba ngo basanga atakomeza kwitwa umunyamigabane wa SMART CLEARING AGENCY Ltd, mu gihe nta migabane asigaranye muri sosiyete.
67. Kuba Urukiko rwaravuze ko imigabane ya ▇▇▇▇▇ ▇▇▇▇▇, itagurishijijwe, ibyo akaba ngo ataribyo kuko batanze ikimenyetso kigaragaza ko iyo migabane yafatiriwe, ndetse n’ikindi kimenyetso kigaragaza ko abafatiriye iyo migabane bishyuwe nk’uko sheki ibigaragaza.
68. Kuba Urukiko rwaravuze ko ▇▇▇▇▇ ▇▇▇▇▇ atasabwe gusimbura imigabane ye ngo yange kuyisimbuza, ibyo nabyo akaba ngo ataribyo ari ukwirengagiza ukuri, imanza zarangijwe ▇▇▇▇▇ ▇▇▇▇▇ arazizi n’imanza zabaye itegeko kuva 2012, kuba
Umuhesha w’Inkiko yarafatiriye imigabane ye yo muri SCA ndetse na SCA ikaba yarishyuye ibyo bizwi na ▇▇▇▇▇ ▇▇▇▇▇, kuko ntashobora kuvuga ko izo manza zitabayeho.
69. Ahubwo hakaba ngo hakwibazwa ko niba imigabane yarafatiriwe, SCA ikaba yaramaze no kwishyura uwari ▇▇▇▇▇ imigabane yabikora iki. ▇▇▇▇▇▇▇▇▇ na none niba kuba SCA yarishyuye mu rwego rwo kubahiriza ibyemezo by’Inkiko yakoze amakosa. Hakanibazwa uwagombaga kumenyesha ▇▇▇▇▇ hagati ya SCA n’umuhesha w’inkiko ko imigabane ye yafatiriwe ni SCA.
70. Ibyo urukiko rukaba ngo rwagiyemo nta kamaro kabyo, ibyo Urukiko rwagombaga kureba, ni ukureba niba ▇▇▇▇▇ ▇▇▇▇▇ agifite imigabane muri SCA, bakaba ngo basaba ko Urukiko rwajuririwe rukosora amakosa yabaye ku rwego rwa mbere, rukemeza ko ▇▇▇▇▇ ▇▇▇▇▇ yahagarikwa nk’umunyamigabane, kuko nta migabane agifite muri SCA Ltd.
71. Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ asobanura ko hashingiwe ku nyandiko mvugo y’Inama Rusange ya SCA Ltd yo kuwa 09/09/2015 no kuri Certicat d’Enregistrement muri RDB ya SCA Ltd yo kuwa 07/10/2015, izo nyandiko zombi zigaragaza ▇▇▇▇▇ ▇▇▇▇▇ nk’umunyamigabane wa SCA Ltd, kandi ibyo bikaba byarabaye nyuma y’ifatira bavuga ko ryakozwe kuwa 01/09/2015.
72. Akomeza avuga ko ashingiye ku biteganywa mu ngingo ya 84 y’Itegeko N°07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi nk’uko ryahinduwe kugeza ubu, kuba byonyine ▇▇▇▇▇ ▇▇▇▇▇ avugwa nk’umunyamigabane mu nyandiko isaba iyandikwa rya SCA Ltd yo kuwa 07/10/2015, bihagije kugirango afatwe nk’umunyamigabane wayo (Presomption légale).
73. Ashingiye ku biteganywa n’ingingo ya 107 al.1 y’itegeko No 15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, uwo ikimeyetso gicukumbuwe n’Itegeko gifitiye akamaro, ntahatirwa gutanga ikindi kimeyetso.
74. ▇▇▇▇ ▇▇▇▇▇▇ byonyine ▇▇▇▇▇ ▇▇▇▇▇ ko ▇▇▇▇▇ ▇▇▇▇▇ yakwirukanwa muri Sosiyete, ni ikigaragaza nawe ko yemera ko ari umunyamigabane. Kongera kuvuga ko atakiri umunyamigabane byaba ▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇. - Ifatira rivugwa naryo nta gaciro rifite, kuberako ritakurikije amategeko, kuko ritamenyeshejwe ▇▇▇▇▇▇▇▇▇
wa SCA Ltd igihe ryakorwaga nkuko biteganywa n’ingingo ya 276 CPCCSA, kandi rikaba ritubahirije ibiteganywa mu ngingo za 233; 234 na 272 z’iryo tegeko. Byongeye nta rwego rubifitiye ububasha rwa SCA Ltd rwigeze rugira icyo rwemeza kuri icyo kibazo, bityo ibyo Régine yakoze kuri icyo kibazo, bikaba ariwe ku ▇▇▇▇ ▇▇▇ bireba, cyane ko amategeko shingiro ya SCA Ltd atabimwemerera.
75. Ikindi kandi, ▇▇▇▇▇ ▇▇▇▇▇ afite imigabane ifite agaciro kangana na 250.000frw, kuva SCA Ltd yashingwa, buri mwaka abanyamigabane bagabanaga resultats (dividendes) nta nama y’abanyamigabane iremeza réaffectation du resultat. Ntitubona ▇▇▇ ▇▇▇▇▇▇ yakuye agaciro ka miliyoni esheshatu ku migabane ya ▇▇▇▇▇ ▇▇▇▇▇ nta audit nibura yakozwe ngo hagaragazwe agaciro ka sosiyeti muricyo gihe.
76. Ahubwo dushingiye ku mibare igaragazwa n’ikigo gishinzwe kwinjiza imisoro ‘amahoro mu Rwanda (RRA), bigaragara ko SCA Ltd yungutse 59,912,038 mu mwaka wa 2015, umuntu akibaza impamvu Regine avuga ko SCA Ltd yikuyeho imigabane ya ▇▇▇▇▇ ▇▇▇▇▇, mu gihe uyu sosiyete yamugombaga dividendes zingana na 29.956019frw.
77. Kuba Urukiko rwaravuze ko imigabane ya ▇▇▇▇▇ itigeze igurishwa, asanga bifite ishingiro kuko Régine nta cyemezo cya sosiyete agaragaza gihamya ko iyo migabane yavanywe kuri ▇▇▇▇▇, n’inzira byaba byaranyujijwemo.
UKO URUKIKO RUBIBONA
78. Urukiko rusanga ibisabwa na Me NKUSI ▇▇▇▇ ▇▇ rwakwemeza ifatira ry’imigabane ya ▇▇▇▇▇ ▇▇▇▇▇ ry’imigabane ye yo muri SCA Ltd bitagomba gusuzumwa muri uru rubanza kuko, kuba umuhesha w’inkiko mu gufatira iyo mitungo yararashyiraga mu bikorwa ibyemejwe n’inkiko, ibi bikaba bitakabaye biba ikibazo k’uwundi munyamigabane wa SCA Ltd mu gihe ▇▇▇▇▇ imigabane yafatiriwe ariwe ▇▇▇▇▇ ▇▇▇▇▇ nta kibazo abifiteho.
D. Gusuzuma niba Urukiko rwarasubije ibyo rwasabwe byose
79. Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ asobanura ko mu kirego cya ▇▇▇▇▇ ▇▇▇▇▇, yari yasabye urukiko ko ruzategeka ifungwa rya konti No 01241002592-83 SCA Ltd yafunguje muri AB Bank Rwanda Ltd, rukanategeka ko amafaranga ayiriho ashyirwa kuri imwe mu ma konti iyo sosiyete isangwanywe mu yandi ma banki, ihuriweho n’abanyamigabane bombi mukuyikoresha. Iki ni nacyo cyari cyatumye SCA Ltd nka ▇▇▇▇▇ konti iregwa, hanasabwa ko na AB BANK RWANDA Ltd yagobokeshwa, ariko byose ntacyo icyemezo cy’urukiko cyabivuzeho, tukaba dusanga binyuranije n’ingingo za 7 na 147 CPCCSA.
80. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko kuri iyi ngingo ngo yayobewe icyo ▇▇▇▇▇ ▇▇▇▇▇ ashaka kuvuga kuko konti iri muri AB Bank ▇▇▇ ▇▇▇ iya sosisyete SCA Ltd, ▇▇▇▇▇ ▇▇ nta kintu kibi Bank yakoze ko kandi mu gufungura iyo konti, ibyakozwe bikurikije amategeko nk’uko ngingo ya 11 ya Statuts ya SCA ibimwemerera ivuga ko ʽʽ…. Directeur Associee a tous les pouvoirs pour tous les actes d’administration engageant la societe ……. ʼʼharimo no gufungura konti ▇▇▇ ariho hose.
UKO URUKIKO RUBIBONA
81. Ingingo ya 11 ya sitati za SCA Ltd iteganya ko ‘’ le Directeur Associé a tous les pouvoirs pour tous les actes administratifs engageant la société…’’
82. Urukiko rusanga ibisabwa na Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ ko urukiko rwategeka ifungwa rya konti No 01241002592-83 SCA Ltd yafunguje muri AB Bank Rwanda Ltd, rukanategeka ko amafaranga ayiriho ashyirwa kuri imwe mu ma konti iyo sosiyete isangwanywe mu yandi ma banki, ihuriweho n’abanyamigabane bombi mukuyikoresha bitahabwa ishingiro kuko, ▇▇▇▇ ▇▇▇▇▇ yaho ▇▇▇▇▇ ▇▇▇▇▇ asezereye kuba Directeur Associé wa SCA Ltd, ubu buyobozi bugafatwa na UWANYIRIGIRA Régine nk’uko byasobanuwe mu rubanza mu bika bibanziriza iki, nka Directeur Associé wa SCA Ltd, UWANYIRIGIRA Régine ingingo ya 11 ya sitati ikaba imuha uburenganzira n’inshingano bwo gucunga ( administrer) SCA Ltd, kuba rero mu gushyira mu bikorwa inshingano ze yarafunguye izindi konti akaba nta makosa yakoze mu rwego rw’imicungire ya sosiyete.
E. Ku birebana no gusuzuma niba haragombaga kubaho ihwanywa kw’indishyi
83. Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ asobanura ko mu gece ka 24 k’urubanza, Urukiko rwemeje ko ababuranyi bombi bagombana indishyi, rutegeka ko zihwanywa rutabanje kugenga ingano ▇▇▇▇ ▇▇▇ harebwe ko izo umwe yagombaga undi zingana koko.
84. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko ibyo ababuranyi basaba Urukiko arirwo rusuzuma niba koko ibyo basaba bagomba kubihabwa, niba Urukiko rwabibonye ukundi, nta kosa urukiko rwakoze, cyane cyane ▇▇▇▇▇ ▇▇▇▇▇ niwe yagombaga gucibwa indishyi kubera gushora bagenzi be mu manza nta mpamvu.
UKO URUKIKO RUBIBONA
85. Urukiko rusanga ibivugwa na Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ ko urukiko rubanza rwakoze amakosa rutegeka ko indishyi zihwanywa rutabanje kugenga ingano ▇▇▇▇ ▇▇▇ harebwe ko izo umwe yagombaga undi zingana koko bitahabwa ishingiro kuko, kuba urukiko nyuma yo kugaragaza mu gika cya 18 cy’urubanza indishyi zisabwa na buri ruhande, mu gika cya 19 cy’urwo rubanza nyuma yo gusesengura urubanza rwarasanze impande zombi zarakoze amakosa rugafata icyemezo mu bushishozi bwarwo ko nta ruhande ruha urundi indishyi, rukaba nta makosa rwakoze kuko rwasobanuye ibyo rwashingiyeho mu guhwanya izo ndishyi.
F. Ku birebana n’indishyi zisabwa na UWANYIRIRIGIRA Régine
86. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ngo ko ukwinangira kwa ▇▇▇▇▇ ▇▇▇▇▇ byatumye UWANYIRIGIRA Régine agomba gushaka umufasha kugana Inkiko, bimutwara umwanya n’amafaranga. Akaba ngo asaba Urukiko kumugenera miliyoni eshatu z’amafaranga y’u Rwanda (6.000.000 Frws yikubiyemo amafaranga y’ikurikirarubanza, indishyi z’akababaro kubera gushora Regine mu manza nta mpamvu, n’igihembo cy a avoka) harimo penalities zishyuwe RRA zirenze 700,000 Frw.
87. Uburanira ▇▇▇▇▇ ▇▇▇▇▇ akaba ntacyo yavuze kuri izi ndishyi.
UKO URUKIKO RUBIBONA
88. Urukiko rusanga rutakwirirwa rusuzuma izi ndishyi kuko uzisaba urubanza rumutsinda.
G. Ku birebana no gusuzuma niba indishyi zisabwa ▇▇▇▇▇ ▇▇▇▇▇
89. Me ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ asobanura ko ▇▇▇ ▇▇▇▇ abaregwa bakomeje kuba intandaro yo gutuma ▇▇▇▇▇ ▇▇▇▇▇ agira ibyo atakaza mu manza, abisabira indishyi z'ikurikiranarubanza zingana na 1,000,000 Frw n'igihembo cya avoka kingana na 1,000,000 Frw bagafatanya kuyamwishyura.
90. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko indishyi ▇▇▇▇▇ ▇▇▇▇▇ asaba abaregwa mu bujurire z’amafaranga y’ikurikiranarubanza n’igihembo cy’avoka byose binganana
2.000.000 Frw nta shingiro zifite, kuko ngo abaregwa ataribo bamushoye mu manza, ko ariwe wazishoyemo, bityo agomba kwirengera yiregere n’ingaruka zayo.
UKO URUKIKO RUBIBONA
91. Ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryerekeye urwunge rw'amategeko y'imbonezamubano, igitabo cya gatatu ibyerekeye imirimo nshinganwa cyangwa amasezerano iteganya ko ‘’igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse’.
92. Urukiko rusanga indishyi z’ikurikiranarubanza n’igihembo cya avoka zisabwa zifite ishingiro, ariko iz’igihembo cya avoka zikaba zigomba kubarirwa mu iz’ikurikiranarubanza kandi zigatangwa hashingiwe ku ngingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryavuzwe haruguru, kuko kuba UWANYIRIGIRA Régine yarakoresheje inama ya SCA Ltd mu buryo bunyuranye n’amategeko bigatuma ▇▇▇▇▇ ▇▇▇▇▇ aregera inkiko ndetse agashaka n’umuburanira, ibyo yatakaje byose bikaba bigomba gusubizwa na UWANYIRIGIRA Régine kuko ariwe wamuteje icyo gihombo, ariko kubera ko indishyi zisabwa zikabije kuba nyinshi
akaba agomba kumwishyura indishyi z’ikurikiranarubanza zingana n’amafaranga 600,000 zigenwe mu bushishozi bw’urukiko.
III. ICYEMEZO CY’URUKIKO
93. Rwemeye kwakira ubujurire bwa UWANYIRIGIRA Régine kuko bwatanzwe bikurikije amategeko, ariko rubusuzumye rusanga nta shingiro bufite.
94. Rwemeye kwakira ubujurire bwa ▇▇▇▇▇ ▇▇▇▇▇ kuko bwatanzwe bikurikije amategeko, rubusuzumye rusanga bufite ishingiro kuri bimwe.
95. Rwemeje ko imikirize y’imanza RCom 00134/2016/TC/NYGE na ▇.▇▇▇ 00375/2016/TC/NYGE ihindutse kuri byose.
96. Rwemeje kandi rutegetse ko imyanzuro y’inama rusange ya SCA Ltd yateranye kuwa 09/09/2015 iteshejwe agaciro.
97. Rwemeje kandi rutegetse ko UWANYIRIGIRA Régine yishyura ▇▇▇▇▇ ▇▇▇▇▇ indishyi z’ikurikiranarubanza z’amafaranga 600,000.
98. Rutegetse UWANYIRIGIRA Régine kwishyura ▇▇▇▇▇ ▇▇▇▇▇ amafaranga 75,000 y’amagarama yatanze ajurira.
RUKIJIJWE RUTYO KANDI RUSOMEWE MU RUHAME N’UMUCAMANZA ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇ MUNYAMBANZA HARI N’UMWANDITSI ▇’▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇
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UMUCAMANZA UMWANDITSI
▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇ MUNYAMBANZA ▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇
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