URUKIKO RW’UBUCURUZI RURI KU CYICARO CYARWO, RUHABURANISHIRIZA IMANZA Z’UBUCURUZI RWAFASHE ICYEMEZO CY’AGATEGANYO MU RUBANZA RCOM 01284/2022/TC NONE KU WA 20/04/2023 MU BURYO BUKURIKIRA: ABABURANYI
UREGA: -LIFE VISION LTD, ibarizwa mu Mudugudu wa Ngoma I, Akagari ka Ngoma, Umurenge wa Ngoma, Akarere ka Huye, Intara y’Amajyepfo, mu izina ry’Umuyobozi wayo SARAMBUYE Jonas; yunganirwa na Me KOMEZUSENGE Deogratias, Tel +250788850173; E-mail: [email protected]
UREGWA: -D’OFFICE
IKIBURANWA: (...)

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URUKIKO RW’UBUCURUZI RURI KU CYICARO CYARWO, RUHABURANISHIRIZA IMANZA Z’UBUCURUZI RWAFASHE ICYEMEZO CY’AGATEGANYO MU RUBANZA RCOM 01284/2022/TC NONE KU WA 20/04/2023 MU BURYO BUKURIKIRA:
ABABURANYI

UREGA: -LIFE VISION LTD, ibarizwa mu Mudugudu wa Ngoma I, Akagari ka Ngoma, Umurenge wa Ngoma, Akarere ka Huye, Intara y’Amajyepfo, mu izina ry’Umuyobozi wayo SARAMBUYE Jonas; yunganirwa na Me KOMEZUSENGE Deogratias, Tel +250788850173; E-mail: [email protected]

UREGWA: -D’OFFICE

-IKIBURANWA: -Gusaba itangizwa ry’ izahura ry’ ubucuruzi bwa LIFE VISION Ltd no gushyiraho umucungamutungo w’ agateganyo;

I. INCAMAKE Y’URUBANZA

[1] LIFE VISION Ltd ni sosiyete ikora ubucuruzi bwa Motel, yatangiye gukora kuva 2012 kugeza ubu. Muri Motel yitwa LIFE VISION Ltd hakorerwamo imirimo itandukanye hari gucumbikira abantu, Restaurent, Icyokezo no kwakira amanama. Kuva 2012 kugeza 2018 LIFE VISION Ltd yakoraga neza, itera imbere umunsi ku munsi, imikorere yaje guhinduka, ibintu bitangira kugenda nabi ndetse bidindiza gukora, cyane cyane muri iyi myaka itatu ishize. Urega agaragaza impamvu zateje igihombo zigera kuri enye arizo zikurikira:
1.-Kwimura University y’i Butare;
2-Gufunga Umupaka w’Uburundi;
3-Icyorezo cya Covid 19;
4- Ibura ry’ibiribwa n’izamuka ry’ibiciro byabyo.

Mu gihe ubucuruzi bwa Motel bwacumbagiraga LIFE VISION Ltd yashatse ubundi bucuruzi bwa yunganira niko gufungura Quincaillerie mu Mujyi wa Huye ahagana mu
cyarabu, ariko nubwo ubucuruzi bugenda neza mu myaka ibiri ishize bwari bwarabangamiwe na gahunda yo kuvugurura amazu y’ubucuruzi yo mu cyarabu kuko inzu zarafunzwe zibanza kuvugururwa zidakorerwamo.

Ariko, ubu hari ibyo kwishimira bitanga icyizere ko ubucuruzi buvuzwe haruguru bugiye kugenda neza kuko imirimo yo gusana yararangiye ndetse Kaminuza ya Butare n’ibigo bimwe na bimwe bya Leta nka RAB, IRST byagarutse i Huye kuhakorera. Hakaba hari icyizere ko ibintu bizakomeza kugenda neza, urega agasaba urukiko kwemeza izahura no gushyiraho Umucungamutungo w’agateganyo wo kuzahura LIFE VISION Ltd.

[2] Ibibazo bigomba gusuzumwa muri uru rubanza: 1)-Gusuzuma niba Urukiko rwakwemeza itangizwa ry’izahura ry’ubucuruzi bwa LIFE VISION Ltd; 2)-Gusuzuma no kumenya niba LIFE VISION Ltd afite ububasha bwo gutanga iki kirego; (3)-Gusuzuma niba ikirego cyakwakirwa; no kuba hashyirwaho Umucungamutungo w’agateganyo; (4)-Gusuzuma ibirebana n’igihembo cy’Umucungamutungo;

II. IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO 1.Kumenya niba urukiko rwakwemeza itangizwa ry’izahura
ry’ubucuruzi bukorwa na LIFE VISION Ltd

[3] SARAMBUYE Jonas wunganirwa na Me KOMEZUSENGE Deogratias avuga ko mu gihe cyose LIFE VISION Ltd imaze icuruza yakoranaga na Banki y’Abaturage. Muri bya bihe byabaye bibi LIFE VISION yakoraga ihomba, maze isaba inguzanyo kugirango yongere ubushobozi bwo guhangana n’ibihe bibi ubucuruzi bwarimo.

[4] Tariki ya 29/04/2021 hasinywe amasezerano yo guhuriza hamwe imyenda yose yari afite, yose igera k’umwenda ungana na 337,946,996frw. Urega yakomeje kwishyura neza ariko ibihe bya guma mu rugo no kuba ubucuruzi bw’amacumbi na Restaurant byarafunze igihe kirekire byateje igihombo; ndetse naho bafunguriye bisaba amafaranga yo gusana no gukora amasuku bituma adakomeza kwishyura neza umwenda yahawe na Banki y’Abaturage (BPR BANK).

Tariki ya 18/02/2022, iyo Banki y’Abaturage yamwandikiye imwihanangiriza imubwira ko natubahiriza ibisabwa nta bundi buryo busigaye, uretse kwishyuza umwenda wose no gutangira ibikorwa byo kugaruza umutungo wa Banki. Mu rwego rwo kwirinda guhomba burundu, urega akaba asaba urukiko gushyira LIFE VISION Ltd muri gahunda y’izahura kuko hari icyizere ko yazahuka.

Icyo cyizere agishingiye ku kuba ibibazo byateje igihombo ubu byaravuyeho kuko Kaminuza yagarutse i Huye; -Ibigo bimwe na bimwe bya Leta ubu niho bikorera; -Umupaka w’uburundi warafunguwe; -Covid 19 yagabanyije umuvuduko.

Ibi byose birebewe hamwe bigaragaza ko izahuka rya LIFE VISION Ltd rishoboka. Urega arabisaba ashingiye kubimenyetso bikurikira: - Ibaruwa yo kwihanangirizwa; -Statement financial; -Historique ya konti; - Amasezerano y’inguzanyo.

[5] Nyuma yo gusuzuma ibisabwa kugira ngo LIFE VISION Ltd yemererwe itangizwa ry’izahura ry’ubucuruzi bwayo; urukiko rurasanga yaratanze ibisabwa byose kugira ngo yemererwe izahura ry’ubucuruzi bwayo, urukiko rukaba rusanga izahura rigomba gutangizwa.

a) Kumenya niba LIFE VISION Ltd ifite ububasha bwo gutanga iki kirego;

[6] -Kubirebana n’ikirego cyo gutangiza igihombo, hari abantu itegeko riha ububasha bwo gutanga bene icyo kirego; ese LIFE VISION Ltd yareze iri muri abo? Ingingo ya 84 y’itegeko N°75/2021 ryo kuwa 06/12/2021 ryerekeye igihombo yemeza ko gusaba itangizwa ry’ikurikirana ry’igihombo bishobora gukorwa n’aba bakurikira : 1° ubereyemo abandi imyenda; 2° abagize inama y’ubutegetsi b’isosiyete y’ubucuruzi; 3° uberewemo umwenda; 4° Umwanditsi Mukuru; 5° Urwego ngenzuramikorere.

[7] Urukiko rusanze nk’uko bigaragazwa na Certificate of domestic company registration yo kuwa 24/12/2012 yavuguruwe ku wa 13/08/2021, yatanzwe n’Umwanditsi Mukuru, LIFE VISION Ltd ibereyemo abandi imyenda itabasha kwishyura kandi yagejeje igihe; rero urega afite ububasha bwo gutanga iki kirego;
b)Kubirebana no kumenya niba ikirego cyakwakirwa, urukiko rukemeza itangizwa ry’izahura ry’ubucuruzi bukorwa na LIFE VISION Ltd

[8] Ingingo ya 85 y’itegeko rivuzwe haruguru igaragaza impamvu zigomba gushingirwaho kugira ngo itangizwa ry’ikurikirana ry’igihombo cy’isosiyete n’icy’umuntu ku giti cye, izo mpamvu n’izi zikurikira: -Hari impamvu zumvikana zo kuzahura ubucuruzi bw’isosiyete y’ubucuruzi kandi bigaragara ko mu gihe kizaza isosiyete y’ubucuruzi izubahiriza inshingano zo kwishyura imyenda igejeje igihe; 1° bigaragara ko ababerewemo imyenda batemeye izahura, mu izahura ry’ubucuruzi bw’isosiyete y’ubucuruzi bazabona ubwishyu nk’ubwo bari kubona mu iyegeranya n’igabagabanya ry’umutungo w’isosiyete y’ubucuruzi.

 LIFE VISION Ltd igomba kwishyura umwenda yahawe na BPR Plc; ikaba itarabashije kwishyura umwenda BPR Plc yishyuza,ubu uhwanye na 182,946,996Frws; abandi baberewemo imyenda akaba ari NKERABIGWI Prosper 9,000,000Frws, NYIRAKAMANA Stephanie 4,000,000Frws, NTAWUZINYAYO Fulgence 5,000,000Frws na RICA 3,000,000Frws; ariko LIFE VISION Ltd nawe akaba aberewemo imyenda inyuranye ifite inyemezabwishyu zikurikira: -Facture yo ku wa 05/03/2023= 1,072,429Frws; -Facture yo ku wa 26/10/2022= 824,400Frws; -Facture yo ku wa 26/10/2022= 52,000Frws; -Facture yo ku wa 21/09/2022 = 2,337, 000Frws; -Facture yo ku wa 31/08/2022= 400,000Frws; -Imyenda yose LIFE VISION Ltd yishyuza ingana na: 4,685,829Frws, ndetse urega akaba agaragaza n’Urutonde rw’amasoko yabonye akaba azatangira gukorwa vuba nkuko yabigaragaje mu bimenyetso bikubiye mu nyandiko yashyikirije urukiko agamije kwerekana gahunda y’ibikorwa by’izahura rya LIFE VISION Ltd uko biteye n’uko bizakorwa;

[9] Kubijyanye n’umutungo LIFE VISION Ltd yaba ifite, Me KOMEZUSENGE DEOGRATIAS yashyikirije urukiko urutonde rw’imitungo ya LIFE VISION Ltd rwakozwe na SARAMBUYE Jonas Umuyobozi Mukuru; urwo rutonde rukaba rugaragaza ko imitungo ya LIFE VISION Ltd ifite agaciro gahwanye na 30,792,000Frws. Kubirebana n’imikorere ya LIFE VISION Ltd, inyandiko yashyikirijwe Urukiko igaragaza uko Bilan yari ihagaze kugeza ku wa 31 Ukuboza 2021 ihwanye na 356,943,621Frws. Nyuma yo kubona Inyandiko ikubiyemo gahunda y’ibikorwa by’izahura rya LIFE VISION Ltd urukiko rwashyikirijwe n’Umuyobozi Mukuru wayo, iyo nyandiko ikaba isobanura kandi igaragaza neza uburyo izahura ryakorwamo; yaboneyeho gusaba Urukiko ko rwashyiraho Umucungamutungo w’agateganyo wo gufasha iyo Sosiyete kuzahura ubukungu bwayo;

[10] Urukiko rushingiye ku ngingo ya 86-87 y’Itegeko N°75/2021 ryo kuwa 06/12/2021 ryerekeye igihombo ryavuzwe haruguru zivuga kubirebana
n’ishyirwaho ry’Umucungamutungo w’agateganyo, rusanze ikirego kigomba kwakirwa, hagashyirwaho n’Umucungamutungo w’agateganyo kuko ibaruramutungo rya LIFE VISION Ltd rigaragaza yuko iyi sosiyete ifite amadeni aruta urwungunguko rwayo, kandi ikaba ifite ubushake bwo kuzahura igihombo cyayo.

2.Kubirena n’ishyirwaho ry’umucungamutungo w’agateganyo

[11] Urukiko rushyizeho umucungamutungo w’agateganyo akaba ari Me MBARUBUKEYE Samuel, ukorera mu Mudugudu wa Bukinanyana, Akagari ka Butare, Umurenge wa Ngoma, Akarere ka Huye; afite telefoni igendanwa 0788483521; Email: [email protected]; Ikindi umucungamutungo ushyizweho agaragara ku rutonde rw’abacungamutungo (Licensed Insolvency Practionners) rwatanzwe na RDB mu mwaka wa 2021 rwongerewe igihe, kandi asanzwe ari no ku rutonde rw’Urugaga rw’Abavoka.

(a) Kubirebana n’inshingano umucungamutungo w’agateganyo

[12] Umucungamutungo w’agateganyo ushyizweho agomba gukora gahunda no kugaragaza uburyo bwo kuzahura ibikorwa by’ubucuruzi bya LIFE VISION Ltd. Mubyo ashinzwe harimo gusuzuma ibaruramari ry’ibikorwa by’ubucuruzi iyi sosiyete yakoze kuva yashingwa. Inshingano z’umucungamutungo w’agateganyo ziteganywa mu ngingo ya 44 kugeza kuya 47 z’Itegeko N°75/2021 ryo kuwa 06/12/2021 ryerekeye igihombo ryagiye rigarukwaho muri uru rubanza; by’umwihariko akaba afite inshingano zo: -(i) Gushyikiriza urukiko raporo ngufi igaragaza ibyakozwe n’ibisigaye gukorwa buri byumweru bibiri (2); -(ii) Kumenyesha urukiko uburyo buzakoreshwa kugira ngo iyi sosiyete ikomeze imirimo yayo;
(b) Kubirebana n’igihembo cy’umucungamutungo w’agateganyo

URUBANZA RCOM 01284/2022/TC URUPAPURO RWA 7

[13].Mu gihe Umucungamutungo w’agateganyo azaba yatangiye kubahiriza inshingano yahawe n’Urukiko agomba guhabwa igihembo ku mirimo akora. Ingingo ya 77 y’Itegeko N°75/2021 ryo kuwa 06/12/2021 ryerekeye igihombo ryavuzwe haruguru, iteganya ko igihembo cy’Umucungamutungo w’agateganyo cyangwa Umucungamutungo bagomba kugenerwa igihembo hashingiwe ku ngingo ya 17.y‘

Iteka rya Minisitiri N°028 ryo ku wa 15/04/2019 ryerekeye abakora umwuga wo kuzahura ubucuruzi cyangwa gucunga igihombo iteganya ko Ukora umwuga wo kuzahura ubucuruzi cyangwa gucunga igihombo ahabwa igihembo cy’imirimo yakoze. Ingano y’igihembo, urukiko rukayigena rushingiye k’Ubushishozi no k’Ubushobozi bwa Sosiyete igomba kuzahurwa; ariko Umucungamutungo agomba kubona igihembo cya buri kwezi nkuko itegeko ryabiteganyije mu gihe cyose Umucungamutungo w’agateganyo azaba yubahiriza inshingano ze neza.

Igihembo kandi gishobora kugabanuka cyangwa kikiyongera bitewe nuko Sosiyete irimo kuzahurwa. Bityo, Me MBARUBUKEYE Samuel uhawe inshingano yo gucunga by’agateganyo LIFE VISION Ltd akaba agenewe igihembo gihwanye na 500.000Frws (Ibihumbi maganatanu) kigizwe n’igihembo cya 400.000Frs na 100.000Frws y’ingendo bya buri kwezi.

(c) Gusubiza umucungamutungo w’agateganyo amafaranga ye bwite ashobora kuba yakoresheje mu kurangiza inshingano ahawe

[12] Ingingo ya 77 y’Itegeko N°75/2021 ryo kuwa 06/12/2021 ryavuzwe haruguru, iteganya ko Umucungamutungo agomba guhabwa igihembo; ariko akaba agomba no gusubizwa amafaranga ye bwite yakoresheje akora inshingano yahawe n’urukiko mu gikorwa cyo kuzahura sosiyete, ariko akayahabwa abanje kuyagaragariza ibimenyetso byanditse.

(d) Igihe umucungamutungo w’agateganyo azatangirira imirimo.

[13] Umucungamutungo w’agateganyo azatangira imirimo kuwa 25/04/2023, saa mbili za mugitondo

(e) Igihe imirimo y’izahura izarangirira:

[14] Umucungamutungo ahawe igihe cy’amezi atandatu (6), iki gihe gishobora kongerwa, bivuze ko raporo ya nyuma azayishyikiriza urukiko bitarenze kuri 24/10/2023;.

(f) Guhagarika ubwishyu no guhererekanya umutungo

[15] Uhereye ku wa 30/05/2021 sosiyete LIFE VISION Ltd ntishobora kugurisha cyangwa gukodesha imitungo yimukanwa ifite kugeza igihe icyemezo cya burundu kizafatirwa cyangwa byemejwe n’umucungamutungo w’agateganyo mu rwego rwo kuyizahura.
[16] Ibindi bitavuzwe mur’iki cyemezo ariko biteganywa n’amategeko umucungamutungo azabona ko byamufasha mu kurangiza inshingano ze azabishingireho;

III. ICYEMEZO CY’URUKIKO

[17] Rwemeye kwakira ikirego cyo gusaba itangizwa ry’uburyo bw’ikurikirana bwerekeye igihombo muri sosiyete cyatanzwe na LIFE VISION Ltd kandi ko gifite ishingiro.

[18] Rwemeje ko Me MBARUBUKEYE Samuel, aba Umucungamutungo w’agateganyo wa LIFE VISION Ltd, inshingano ye nyamukuru akaba ari ugufasha iyi sosiyete kuzahura ubukungu bwayo, igakomeza gukora (aider la Société à pouvoir se redresser).

[19] RWEMEJE ko Me MBARUBUKEYE Samuel, azahembwa amafaranga ibihumbi maganatanu (500.000FRW) ya buri kwezi akubiyemo igihembo n’amafaranga y’urugendo (Salaire + Essence) kubera akazi ashinzwe n’urukiko ko gucunga umutungo no kuzahura ibikorwa by’ubucuruzi bwa LIFE VISION Ltd; agomba no gusubizwa amafaranga ye bwite yakoresheje mu gihe yuzuza inshingano yategetswe yo kuzahura sosiyete iyo ayagaragarije ibimenyetso byanditse.

[20] RWEMEJE ko umucungamutungo w’agateganyo azatangira imirimo ye guhera tariki ya 25/04/2023, saa mbiri za mugitondo akarangiza bitarenze kuri 24/10/2023.
[21] RWEMEJE ko ibindi byasobanuwe muri uru rubanza bitagaragara mu cyemezo, umucungamutungo agomba kubyubahiriza ashingiye ku itegeko.

NI UKO BYEMEJWE MU RUHAME NONE KU WA 20/04/2023

UMUCAMANZA UMWANDITSI
NTAMUHANGA MANZI Innocent MUSHIMIYIMANA Samy Sylvie
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