Kubyo Urukiko rubanza rwashingiyeho icyemezo cyo kudashiraho umukemurampaka wa gatatu. 11] I&M BANK RWANDA, LTD isobanura ko Urukiko rubanza rwemeje ko urubanza rwatanzwe nk’urugero mu iburanisha, rwanzwe gukurikizwa ku mpamvu z’uko imiterere yarwo itandukanye n’uru, kandi nyamara muri izi manza, haburanwa umwenda watanzwe n’amabanki, hakabaho umwishingizi, kandi ko na NARAME Ascia yari afite uburenganzira bwo kugira icyo zvuga ku umukemurampaka washyizweho na VUNINGOMA Peter. I&M BANK RWANDA, LTD ikaba isanga ko Urukiko rubanza, kuba rwarabonye ko NARAME Ascia na VUNINGOMA Peter bahuje inyungu, rwari kubigaragaza mu cyemezo cyarwo, ko umukemurampaka wa VUNINGOMA Peter ari nawe wa NARAME Ascia, kugira ngo uyu atazasaba ko icyemezo cy’abakemurampaka giteshwa agaciro, kuko ikibazo kireba ibice bitatu.[12] VUNINGOMA Peter yiregura kuri iyi mpamvu y’ubujurire, avuga ko nayo idafite ishingiro kuko urubanza I&M BANK RWANDA, LTD yashingiragaho, yarimo amasosiyete abiri atandukanye kandi afite inyungu zitandukanye, aburana na Banki; bikaba bidahuje n’uru aho inyungu za NARAME Ascia n’ize, zidatandukanye. Asanga na none bitari ngombwa ko Urukiko rubanza rushira mu cyemezo ko umukemurampaka we, ari nawe wa NARAME Ascia, kuko sicyo cyaregewe, ahubwo rwari kuba rwarengereye kucyo rwaregewe; na I&M BANK RWANDA, LTD ikaba nayo itashobora kubisaba ubu, kuko byaba ari uguhindura ikirego. UKO URUKIKO RUBIBONA [13] Rusanga ku birebana n’urubanza rwatanzwe nk’urugero ku rwego rw mbere, nubwo ababuranyi batarutanze mu iburanisha, ngo barwisobanureho, ariko na none sirwo kamara mu gihe Itegeko rishingiweho risobanutse, kandi rinasobanuwe. [14] Rushingiye rero ku byasobanuwe mu mpamvu ya mbere y’ubujurire, runashingiwe ku biteganijwe mu ngingo za 12 na 13.1º z’Itegeko nº 005/2008 ryo kuwa 14/02/2008 ryerekeye ubukemurampaka mu bibazo by’ubucuruzi, ingingo zigena ko “Abagiranye amasezerano bafite uburenganzira bwo kwihitiramo umubare w’abakemurampaka ugomba igihe cyose kuba igiharwe. Iyo badashoboye kumvikana, hashyirwaho batatu (3). Abakemurampaka bashobora kuba ari abo mu Rwanda cyangwa ari abo mu kindi gihugu.” (12) Kandi ko “Nta wakwangirwa kuba umukemurampaka hashingiwe ku bwenegihugu bwe, keretse byemejwe ukundi n’abagiranye amasezerano y’ubukemurampaka. Abagiranye amasezerano y’ubukemurampaka bafite uburenganzira bwo kumvikana ku buryo bahitamo umukemurampaka cyangwa Inteko y’Abakemurampaka, hatabangamiwe ibiteganywa mu gika cya 4 n’icya 5 by’iyi ngingo. Iyo batumvikanye: 1 ° mu gihe Inteko y’Abakemurampaka igomba kuba igizwe n’abakemurampaka batatu (3), bu...
