U Rwanda rwashyizeho umwe mu imiyoboro yoroshye kandi yihuta mu kwandikisha kampani muri Afurika. Inzira yose ikorerwa kuri interineti, nta kiguzi cy'irangamimerere cya leta giharari, kandi ubusabe bwujuje ibyo busabwa butanga icyemezo cyo gushinga kampani mu masaha atandatu y'akazi. Ku bashinga ubucuruzi bo mu gihugu no ku bashoramari b'abanyamahanga, inzira ziroroshye cyane — ariko ibyemezo biri hafi y'izo nzira (guhitamo imiterere ikwiye y'amategeko, amategeko arebana n'umuyobozi utuye mu gihugu, imbogamizi z'urwego n'inshingano zo kubahiriza amategeko zitangira pfa ukimara kwandikishwa) ni ho inama z'abanyamategeko bafite uburambe ziba ingirakamaro.
Iyi mfashanyigisho isobanura inzira yose kuva intangiriro kugeza ku musozo, bishingiye ku mategeko ariho ubu ya Office of the Registrar General (ORG) muri Rwanda Development Board (RDB), Ikigo cy'Imbuzi n'Amahoro (RRA), n'Itegeko n° 007/2021 rigenga amagบริษัท.
Iby'ingenzi mu nshamake
- Aho bikorerwa: Kuri interineti binyuze mu rubuga rwa RDB / Office of the Registrar General (businessprocedures.rdb.rw · org.rdb.rw).1
- Igiciro: Kubuntu — nta kiguzi cya leta cyo kwandikisha.1
- Igihe bitwara: Bikorwa mu masaha atandatu y'akazi ku busabe bwujuje ibyo busabwa.2
- Numero y'umusoro: Kode y'ubucuruzi iri ku cyemezo ni yo Numero yawe y'Umusoreshwa (TIN) n'inimero y'ubwiteganyirize bwa sosiyete — bihabwa mu buryo bwikora.3
- Ubwenegihugu bw'abafite imigabane: Ubwinshi bw'imigabane 100% ku banyamahanga buremewe; nibura umuyobozi umwe agomba kuba aba mu Rwanda.2
- Imari y'ifatizo: Nta mari y'ifatizo isabwa ku sosiyete isanzwe ifite inshingano zigarukira ku migabane.2
Icyuma ufatira icyemezo cyo kwandikisha kampani mu Rwanda
Uretse umuvuduko n'ubuntu, gushinga kampani biha ubucuruzi bwawe uburenganzira bw'amategeko bwite: kampani iba ifite umutungo wayo n'imyenda yayo, ku buryo inshingano z'abafite imigabane n'abayobozi zigarukira ku cyo batanze.2 Kampani yanditse irashobora kwemererwa inguzanyo mu mabanki, gufata amasoko ya leta n'ay'abikorera, kubona icyemezo cy'uko utarimo umwenda w'umusoro n' — ku bashoramari babifitiye uburenganzira — gusaba icyemezo cy'ushoramari muri RDB gitanga koroherezwa mu misoro n'impushya zo kuba mu gihugu. RDB ikora nk'idirishya rimwe ari ryo ryonyine, rihuzamo Ubwanditsi bw'Ubucuruzi, Ubuyobozi bw'Imisoro n'Ugufasha abashoramari mu nzira imwe kuri interineti.
Hitamo imiterere y'amategeko ikwiye
Guhitamo ubwoko bw'ikigo gukwiye ni umushingi w'ibikorwa byose bizagukurikira — gushyiraho urugero rw'inshingano zawe, uburyo bw'imisoro ndetse n'inzego z'ubucuruzi ushobora kwinjiramo. Hakurikijwe Itegeko n° 007/2021 rigenga amagบริษัท, ubwoko bw'ingenzi ni umucuruzi ku giti cye (udafite sosiyete yanditse), sosiyete y'abantu ku giti wabo (Ltd) (uburyo buhitwamo n'abenshi mu bucuruzi buciriritse), sosiyete rusange (Plc), hamwe n'uburyo bwo kwagura ubucuruzi bw'abanyamahanga — ishami ryegamiye kuri kampani nkuru (subsidiary) n'ishami ry'ubucuruzi (branch).2
| Imiterere | Ibereye | Inshingano | Abafite imigabane | Itegeko ry'iningenzi |
|---|---|---|---|---|
| Umucuruzi ku Giti Cye | Abakora bagezaho, abajyanama, ubucuruzi buciriritse cyane | Nta rugero (ku giti cye) | Nyirayo umwe | Iryoroshye kandi ryihuta; nyirayo asora ku giti cye |
| Sosiyete y'Abantu ku Giti Wabo (Ltd) | Ubucuruzi buciriritse bwenshi n'ubutangiye gukora | Igarukira ku migabane (uburyo busanzwe) | 1 kugeza kuri 100 | Nta mari y'ifatizo isabwa; izina rirangirira kuri "Ltd" |
| Sosiyete igarukira ku bwishingizi | Imiryango iteramiye inyungu, makoperative, imiryango y'abaturage | Igarukira ku masezerano y'ubwishingizi | Abishingizi (nta migabane) | Inyungu ishorwa mu ntego z'ikigo, ntiyabikwa n'abanyamuryango |
| Sosiyete Rusange (Plc) | Ibigo binini; amabanki, ubwishingizi, imari | Igarukira ku migabane | 1 kugeza ntabanditse | Imari y'ifatizo ishyirwaho n'abagenzuzi; irashobora gushyira imigabane mu isoko |
| Ishami ryegamiye kuri kampani (Subsidiary) | Ibigo by'abanyamahanga shaka ikigo cyigenga mu gihugu | Igarukira (ikigo cyigenga cy'amategeko) | Kampani nkuru ifite ≥50% | Itandukanye na kampani nkuru; irashobora gukora ubundi bucuruzi |
| Ishami ry'Ubucuruzi (Branch) | Kampani z'abanyamahanga zagura ibikorwa byazo | Kampani nkuru ni yo ibiryozwa | — | Nta bubasha bwite bw'amategeko; isaba uhagarariye utuye mu gihugu |
Sosiyete z'abantu ku giti wabo (Ltd) ntizishobora gukora ibikorwa by'amabanki, ubwishingizi cyane iby'imari. Abashoramari binjira muri izi nzego bagomba gushinga sosiyete rusange (Plc). Guhitamo imiterere itari yo hano bizasaba kwandikisha bushashya — fata icyemezo mbere yo gutanga ubusabe.2
Icyitonderwa ku mishinga y'abaturage n'amakoperative: sosiyete ifite inshingano zigarukira izamura ubucuruzi, ubuhanzi, siyansi, dini, ubugiraneza cyane izindi ntego z'ingirakamaro, kandi itakora ibyo kugabana inyungu ku bafite imigabane, irashobora kwandikishwa nka sosiyete y'inyungu z'abaturage (CBC) — izina ryayo rirangirira kuri "Community Benefit Company" cyane "CBC" kandi irashobora kurekeraho gukoresha ijambo "Ltd".2
Bika izina rya kampani yawe
Izina rya kampani rigomba kwemerwa mbere yo gushinga kampani. Umwanditsi Mukuru azahakana izina rinyuranyije n'ategeko, rishobora kuyobya cyane rincurikije imyitwarire myiza, cyane niba rihwanye cyane ryaba rifitanye isano ya hafi n'izina ryabitse cyane irya kampani isanzweho.2 Bika izina hakiri kare kandi uteganye irindi ryo gusimbura — kwangwa k'izina ni imwe mu mpamvu zikunze gutinda cyane.
Tegura inyandiko zikwiye
Urubuga rusaba amakuru asobanutse. Ku sosiyete isanzwe yo mu gihugu, ibisabwa ni bike; abafite imigabane b'abanyamahanga n'ibigo bafite inyandiko chine zongeweho zitoroshye.2
Ku sosiyete isanzwe yo mu gihugu
- Aderesi ya imeyili ikora n'ikopi y'angamuntu cyane pasiporo y'umwe mu bafite imigabane cyane umuyobozi;
- Izina ryemejwe rya kampani n'aderesi y'icyicaro gihari mu Rwanda;
- Ibikorwa by'ubucuruzi birimo guteganywa (byahitiwe mu cyiciro cya CITI/ISIC);
- Amakuru arambuye y'abafite imigabane, abayobozi n'abagize inama y'ubuyobozi;
- Amategeko ngengamiterere ya kampani (yemejwe na noteri niba bikenewe).
Inyandiko zongeweho ku basaba bamwe na bamwe
- Abafite imigabane b'abanyamahanga / ibigo: icyemezo cyo gushingwa n'amategeko ngengamiterere ya kampani nkuru;
- Ishami ry'ubucuruzi ry'abanyamahanga: icyemezo cy'inama y'ubuyobozi giha uburenganzira gukora ishami n'ushyiraho uhagarariye ishami utuye mu Rwanda;
- Muryango itegamiye legally na leta, amashyirahamwe cyane makoperative: icyemezo cy'irangamimerere gituruka muri Rwanda Governance Board (RGB) cyane Rwanda Cooperative Agency (RCA), hamwe n'icyemezo giha uburenganzira gukora ibikorwa by'ubucuruzi;
- Ibikorwa by'ubwishingizi n'igenzura: uburenganzira buhabwa na Polisi y'Igihugu.
Uzuza kwandikisha kuri interineti binyuze muri RDB
Kwandikisha ni 100% kuri interineti kandi ni ubuntu. Ukora konti kuri portayili ya Office of the Registrar General, ukuzuza ifomu z'ubusabe, ukagahitamo ibikorwa by'ubucuruzi, ukinjiza amakuru y'abafite imigabane n'abayobozi, hanyuma ukapakuraho inyandiko zisabwa. Ku basaba bafite ingorane, Umwanditsi Mukuru afite idirishya ry'ubufasha mu cyicaro gikuru cha RDB i Kigali.2 Posto z'urubuga rwa RDB na RRA zirahujwe, ntabwo usabwa gusaba inimero y'umusoro ukwabo muri iki gihe — imiyoboro ivugana mu buryo buzdirect.3
Jya witonda mu guhitamo kode z'ibikorwa by'ubucuruzi (CITI/ISIC). Ntizikomeretsa mu buryo bukomeye ibyo uzakora nyuma, ariko zitanga amakuru ku itangwa ry'umpushya n'ibarurishamibare ry'igihugu — kode zitasobanutse neza zikora inzitizi nyuma. Hitamo mbere urwego rusange, hanyuma ibikorwa byihariye, kandi ugaragaze igikorwa cyawe gikuru.4
Mora icyemezo chawe — n'TIN yawe
Ku busabe bwujuje ibyo busabwa, kwandikisha birangira mu masaha atandatu y'akazi, kandi icyemezo cyo gushinga kampani gishobora kumanurwa ku konti yawe.2 Akantu k'ingenzi: kode y'ubucuruzi icapwe ku cyemezo ni yo Numero yawe y'Umusoreshwa (TIN) n'inimero y'ubwiteganyirize — inimero imwe itangwa mu buryo bwikora n'umuyoboro uhujwe. Nta zindi nzira zindi zo kubona TIN.3
Nyuma yo gushingwa: meza ko wubahiriza amategeko
Iyi ni intambwe zifitanye isano n'imfashanyigisho nyinshi zitesha agaciro — kandi aho ibihano bitangira kwerekana. Gushingwa ni intangiriro gusa y'inshingano zawe, kandi nyinshi murizo zitangira mu buryo bwikora.
- Patante n'EBM (mu buryo bwikora): Kwandikisha kuri portayili ya RDB bikwandikisha mu buryo bwikora mu musoro wa patante kandi byagusaba kuba ufite Mashini y'Inyanzuro y'Umusoro (EBM) — igikoresho cyane porogaramu yohereza buri fagitire muri RRA mu gihe cyahise.5
- Kwandikisha mu misoro — Iminsi 7: Umuntu wese utangiye igikorwa gisasirwa umusoro agomba kwandikisha mu buyobozi bw'imisoro mu minsi gatanu n'iminsi ibiri (7) nyuma yo gutangira igikorwa.3
- Irujyo rwa TVA: Kwandikisha muri TVA biba ngombwa pfa ugasanga icyinyuranyo cy'igurisha kirenze miliyoni 20 RWF mu miezi 12 cyane miliyoni 5 RWF mu gihe cy'amezi atatu — ugasabwa kwandikisha mu minsi 7, kandi gukoresha EBM biba ngombwa n'atabuza. Kwandikisha ku bushake birashoboka n'iyo waba utaragera kuri icyo gihe.3
- Umusoro ku Mushahara w'Abakozi (PAYE): Biba ngombwa pfa ukimara guha akazi abakozi bahembwa umushahara w'ifatizo uri hejuru ya 60 000 RWF.5
- RSSB: Andikisha abakozi bawe mu Ikigo cy'Ubwiteganyirize mu Rwanda (RSSB) utange umusanzu (itangiriro ry'ubusaza, ibyago by'akazi n'ubwisungane mu kwivuza).7
- Konti y'ubwishingizi mu banki n'impapuro z'imari z'umwaka: Fungura konti y'ubucuruzi mu banki, ugumane ibitabo by'ibaruramari bikoze neza kandi utange impapuro z'imari z'umwaka muri RDB (impapuro z'imari zirambuye zisabwa hejuru ya miliyoni 400 RWF z'ibyengewe).2
- Ihinduka ry'ahazaza: Ihinduka rigari — izina, aderesi, ibikorwa, abayobozi, guhererekanya imigabane, gukurwaho — bikorwa mu gihe cyose binyuze mu mwanzuro wemejwe na noteri.2
Icyitonderwa ku bashoramari b'abanyamahanga: Icyemezo cy'Ushoramari
Abashoramari b'abanyamahanga bashobora kwandikisha kampani ku buryo bungana neza n'abenyegihugu — ubwinshi bw'imigabane 100% ku banyamahanga buremewe kandi nta mufatanyabikorwa wo mu gihugu usabwa.6 Iyo umushinga ugeze ku rugero rw'imari y'ifatizo isabwa kandi ari mu rwego rw'ibanze rwatoranyijwe, birimo inyungu gusaba ukwabyo muri RDB icyemezo cy'ushoramari, gitanga inzira ku bintu byo koroherezwa mu Rwanda.
- Inzego z'imari: Imari y'ifatizo ingana nibura na 250 000 USD ku bashoramari b'abanyamahanga, cyane 100 000 USD ku bashoramari bo mu gihugu n'abaturage bo muri COMESA.8
- Inyungu: Koroherezwa mu misoro n'ibitarimo umusoro, kurinda ushoramari, icyemezo cyo gutwara inyungu mu gihugu cyabo n' (ku urugero rwa 250 000 USD) uburenganzira bwo kubona umpushya zitatu zo gukora no kuba mu gihugu.9
- Inzira: Saba binyuze mu Idirishya Rimwe rya RDB udufite ibaruwa y'ubusabe, umushinga w'ubucuruzi (business plan), amategeko ngengamiterere/urutonde l'abafite imigabane, icyemezo cyo gushingwa n'umpushya z'urwego niba bikenewe. Icyemezo gitangwa mu gihe kitarenze iminsi ibiri y'akazi.10
- Inzego zigenzurwa — gucukura amabuye y'agaciro, itumanaho, serivisi z'imari n'ingufu — zisaba urushya rukwiriye rwongeyeho ruva mu rwego rubifitiye ububasha.
N'ubwo imiterere y'imari yaba iri gute, itegeko rigenga amagบริษัท risaba ko nibura umuyobozi umwe agomba kuba aba mu Rwanda. Abashinga ubucuruzi b'abanyamahanga bagomba guteganya uyu mwanya (cyane gushyiraho umuhagarariye wo mu gihugu) mbere yo gutanga ubusabe.2
Ibyo bizagutwara
Kwandikisha mu kuboko kwabyo ni ubuntu. Hano hari icyerekezo gihuye n'ukuri n'igiteranyo cy'amafaranga azakoreshwa mu gihe gito kiri imbere.
| Ikigo / Igikorwa | Igiciro cy'icyerekezo |
|---|---|
| Kubika izina n'irangamimerere rya kampani (RDB) | Buntu1 |
| TIN / Kode y'ubucuruzi | Buntu — itangwa mu buryo bwikora hamwe n'icyemezo3 |
| Kwemeza amategeko ngengamiterere n'imyanzuro nka noteri | Amafaranga ya noteri akoreshwa (arahinduka hakurikijwe noteri) |
| Mashini y'Inyanzuro y'Umusoro (EBM) | Igiciro cy'igikoresho cyane cy'aporogaramu (hakurikijwe umuguzi) |
| Umusoro wa patante (mu mwaka) | Urahinduka hakurikijwe icyiciro / urugero rw'igurisha — usanzwe ugaragazwa hagati ya 60 000 na 200 000 RWF (urugero rusobanutse rwo kugenzurwa)7 |
| Ubufasha bw'amategeko / ubunyamwuga (kubushake) | Urahinduka hakurikijwe ibiro rw'abanyamategeko |
| Ubusabe bw'icyemezo cy'ushoramari (abashoramari b'abanyamahanga) | Amafaranga y'adosiye binyuze mu Idirishya Rimwe10 |
Igihe bitwara nka kangahe
| Intambwe | Igihe gisanzwe |
|---|---|
| Kwemeza izina rya kampani | Muri uwo munsi |
| Kwandikisha n'icyemezo | Mu masaha 6 y'akazi nyuma y'ubusabe bwujuje ibyo busabwa2 |
| TIN / Kode y'ubucuruzi | Aho ngaho — itangwa hamwe n'icyemezo3 |
| Gushyiraho EBM & konti y'ubwishingizi mu banki | Iminsi mike |
| Icyemezo cy'ushoramari (niba gisabwe) | Kugeza ku minsi 2 y'akazi10 |
Amakosa akunze gukorwa yo kwirinda
Mu murimo wacu w'iminsi yose, tubona isubiramo ry'amakosa amwe yakabaye yirindwa. Jya witonda ku bintu bikurikira:
- Kufata icyemezo nk'aho ari umusozo w meza. Kwandikisha mu musoro wa patante n'inshingano ya EBM bitangira mu buryo bwikora pfa ukimara kwandikishwa — kandi gutanga fagitire itarimo EBM bizana ibihano.3
- Kwita icyo ari cyo cyose ku itegeko ry'umuyobozi utuye mu gihugu. Nibura umuyobozi umwe agomba kuba aba mu Rwanda; amakipe y'abanyamahanga babitahura nyuma batinze.2
- Guhitamo imiterere itari yo ku urwego rugenzurwa. Amabanki, ubwishingizi n'imari bisaba sosiyete rusange, ntabwo ari sosiyete y'abantu ku giti wabo.2
- Gutakaza igihe cy'amategeko. Kwandikisha mu buyobozi bw'imisoro mu minsi 7; kwandikisha muri TVA mu minsi 7 nyuma yo kurenga urugero; no gutanga imenyekanisha mu gihe cyaryo — n'iyo rwaba rurimo ubusa.3
- Gukeka ko icyemezo cy'ushoramari cyitanga mu buryo bwikora. Ni ubusabe bukwiranye ukwabo, busaba umushinga w'ubucuruzi no kubahiriza urugero rw'imari y'ifatizo.10
- Kwangwa k'izina. Bika hakiri kare uteganye igisimbura; amazina ahuye cyane ayobya arahakanwa.2
- Kwita ku nshingano za RSSB na PAYE. Kwandikisha abakozi n'umusoro ku mushahara bitangira ku mukozi wa mbere uhembwa hejuru y'urugero rw'umushahara.5
Ibibazo bikunze kubazwa
Ni angahe bitwara kwandikisha kampani mu Rwanda?
Kwandikisha binyuze muri RDB ni ubuntu, kandi TIN itangwa mu buryo bwikora hamwe n'icyemezo nta kiguzi icyo ari cyo cyose. Amafaranga azagukoresha nyuma gato ku myanzuro ya noteri, igikoresho cha EBM, patante y'umwaka n'amafaranga y'ubujyanama — ariko nta kiguzi cya leta gihari cyo kwandikisha ubwabyo.1
Bitwara igihe kingana iki kwandikisha kampani?
Ku adosiye yuzuye kandi ikwiriye, icyemezo cyo gushingwa gitangwa mu masaha atandatu y'akazi. Icyemezo cy'ushoramari, niba ukisabye, gitwara kugeza ku minsi ibiri y'akazi.2
Umunyamahanga arashobora gutunga 100% by'imigabane ya kampani mo mu Rwanda?
Yego. Itegeko ry'u Rwanda riha uburenganzira ubwinshi bw'imigabane 100% ku banyamahanga nta nshingano yo gufatanya n'umuturarwanda. Ibisabwa mu miterere ni uko nibura umuyobozi umwe agomba kuba aba mu Rwanda.2
Ngomba gushaka inimero y'umusoro ukwangu nyuma yo kwandikisha?
Oya. Kode y'ubucuruzi iri ku cyemezo cyawe ni yo TIN yawe n'inimero y'ubwiteganyirize, byahanzwe mu buryo bwikora binyuze mu muhuzandagano w'imiyoboro ya RDB na RRA.3
Hoba hari imari y'ifatizo isabwa?
Nta mari y'ifatizo isabwa ku sosiyete isanzwe y'abantu ku giti wabo (Ltd). Imari yawe utangaza igomba kugaragaza mu buryo buri hafi y'ukuri umushinga wawe n'ibyo ukeneye mu gukora.2
Ni ryari ngomba kwandikisha mu musoro wa TVA?
Kwandikisha muri TVA biba ngombwa pfa ugasanga icyinyuranyo cy'igurisha kirenze miliyoni 20 RWF mu miezi 12 cyane miliyoni 5 RWF mu gihe cy'amezi atatu; ufite iminsi gatanu n'iminsi ibiri (7) yo kwandikisha, kandi gukoresha EBM biba ngombwa n'atabuza. Ushobora no kwandikisha ku bushake n'iyo waba utaragera ku urugero.3
Urahandikisha kampani mu Rwanda?
LEX NOVA Chambers igira inama abashinga ubucuruzi, makoperative n'abashoramari b'abanyamahanga ku guhitamo imiterere ikwiye, kwandika amategeko ngengamiterere, kwandikisha muri RDB, kubona ibyemezo cy'ushoramari n'ogukomeza kubahiriza amategeko kuva umunsi wa mbere — mu Cyongereza, Igifaransa n'Ikinyarwanda.
Vugisha ikipe yacu y'Amategeko y'UbucuruziIsoko n'ibindi byo gusoma
- Ikigo cy'Imbuzi n'Amahoro (RRA), Kwandikisha ubucuruzi bwawe — kwandikisha bikorwa kuri interineti kandi ni ubuntu. rra.gov.rw
- Office of the Registrar General (RDB), Kwandikisha Ubucuruzi — imiterere, ibisabwa, kwemeza izina, umuyobozi utuye, igihe cy'amasaha 6 y'akazi, imenyekanisha ry'umwaka. org.rdb.rw/business-registration
- Ikigo cy'Imbuzi n'Amahoro (RRA), Kwandikisha ubucuruzi bwawe — TIN ihujwe, kwandikisha mu minsi 7, inzego za TVA, EBM. rra.gov.rw
- Imfashanyigisho y'umisoro ya RRA, Gusobanura kwandikisha — ibyiciro by'ibikorwa by'ubucuruzi CITI/ISIC. tax-handbook.rra.gov.rw
- Office of the Registrar General (RDB), Inshingano z'umusoreshwa wandikisha ubucuruzi — kwandikisha bwikora mu patante, inshingano ya EBM, PAYE. org.rdb.rw
- Amabwiriza yo kwandikisha ubucuruzi ya RDB — ubwinshi bw'imigabane 100% ku banyamahanga buremewe. org.rdb.rw
- Amabwiriza ya Kisimenti / RRA (2026) — inzego za patante, RSSB n'inshingano z'imenyekanisha rya buri kwezi. kisimenti.rw; rra.gov.rw
- RDB, Gushyigikira & Kworohereza Abashoramari — inzego z'icyemezo cy'ushoramari ku 250 000 USD (abanyamahanga) / 100 000 USD (abo mu gihugu & COMESA). rdb.rw
- Imfashanyigisho y'Ushoramari ya EAC, Gushinga no gukora umushinga w'ushoramari mu Rwanda — koroherezwa, kurindwa, umpushya zitatu zo gukora/kuba mu gihugu. investment-guide.eac.int
- Portayili y'inzira z'ubucuruzi ya RDB — inyandiko z'icyemezo cy'ushoramari n'itangwa mu minsi 2 y'akazi. businessprocedures.rdb.rw
Amategeko: Itegeko n° 007/2021 ryo ku wa 05/02/2021 rigenga amagบริษัท ; Itegeko rigenga Ushoramari, Itegeko n° 006/2021 ryo ku wa 05/02/2021.
Iyi nyandiko igizwe n'amakuru rusange y'amategeko ntabwo ari inama y'amategeko yihariye, kandi ntitanga umubano w meza w'umunyantegeko n'umukiriya. Amafaranga, inzego n'inzira bishobora kuhinduka; imibare yagarakajwe ikwiranye no kugenzurwa — cyane inzego za TVA n'iz'umusoro wa patante — igomba kwemezwa muri RDB no muri RRA mu gihe cyo gutanga ubusabe, cyane muri LEX NOVA Chambers. Ni ukuri ku itariki y'ivugurura yagarakajwe hejuru.