Ibijyanye n’ umushahara fatizo w’ umukozi. 8] Urukiko rusanga umushahara Manirakiza Gervais yari aherutse guhembwa igihe yakoraga impanuka ari amafaranga 250.000 naho kuba asaba ko urukiko rwahera ku mushahara wa250.000 ukaba ariwo waherwabaho abarirwa indishyi z’ibangamirabukukungu ,igipimo cy’ iz’igama ry’ amabanki akorera mu Rwanda ari amafaranga 8 %, naho umusharara muto wemewe n’amategeko hakifashishwa urubanza RCAA0202/07/CS rwo kuwa 09/04/2009 , rwaciwe n’ urukiko rw’ ikirenga2 aho rwemeje ko umushahara fatizo (SMIG) ari amafaranga2.500 frw ku zindi ndishyi hagashingirwa ku mushahara muto wemewe n’amategeko wa 2.500frw , naho ku bijyanye n’ iminsi urukiko rusanga nta kigaragaza ko yari umukozi wo mu biro akora iminsi 22 gusa kuko nta gihamya ko yagiraga iminsi ibiri y’ ikiruhuko mu cyumweru kundi kuruhuka iriya minsi bikaba atari ihame ko abantu bose bagomba kuruhuka kuko ari uburenganzira bwe , izo ndishyi zikaba zikwiye kubarirwa ku minsi 30 y’ ukwezi , ingingo ya 2 y’iteka rya Perezida n⁰31/01 ryo kuwa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’ umubiri buturutse ku mpanuka zitewe n’ ibinyabiziga iteganya kandi ko igihe uwahohotewe yari asigaje kubaho akora hashingirwa ku myaka iteganywa muri stati rusange y’ abakozi ba Leta , ikaba iteganya imyaka 65 yo kujya mu zabukuru ikaba ari nayo ishigirwaho abarirwa igihe yari asigaje kugira ngo ajye mu zabukuru. 3.Ibijyanye n’ indishyi mbangamira bukungu (préjudice économique) 2 RCAA0202/07/CS rwo kuwa 09/04/2009 , rwaciwe n’ urukiko rw’ ikirenga[9] Urukiko rurashingira ku ngingo ya 18 y’iteka rya Perezida ryavuzwe mu gika kibanziriza iki kuko rusanga yaragize ubumuga buhoraho burengeje 34% nk’ uko raporo ya muganga yashyikirijwe urukiko ibyemeza , rugasanga umushahara Manirakiza aheruka guhembwa ari amafaranga 250.000, akaba abarirwa indishyi z’ibangamirabukungu zingana na :250.000 x30x12x22ans x34%=8.369.565 frw.1+(8%x34ans). [10] Urukiko rusanga Me Mbituyimana uhagarariye Manirakiza Gervais avuga ko indishyi z’ akababaro bashingira ku ngingo ya 19 y’ iteka rya Perezida , kuba Manirakiza afite ubumuga buciriritse , ari mu rwego rwa kabiri kuko afite ubumuga bwa 34% akaba ari hagati ya 21% na 40% akwiye guhabwa indishyi z’ibangamira riterekeye umutungo zibanzwe ku buryo abona 40% x 2.500 x30x12= 360.000frw . 4.Indishyi z’ibangamira ry’uburanga [11] Urukiko rurashingira ku ngingo ya 19 y’iteka rya Perezida n⁰31/01 ryo kuwa 25/08/2003 rishyiraho uburyo bwo kwishyura indishyi ku bubabare bw’ umubiri buturutse ku mpanuka zite...
