LAW N° 08/2009 OF 27/04/2009 DETERMINING THE ORGANISATION, FUNCTIONING AND RESPONSIBILITIES OF RWANDA REVENUE AUTHORITY (RRA)
This article says the law sets the responsibilities, organization, and functioning of the Rwanda Revenue Authority (RRA).
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This article says the law sets the responsibilities, organization, and functioning of the Rwanda Revenue Authority (RRA). RRA’s head office is in Kigali, and it may be moved elsewhere in Rwanda if necessary. RRA may also establish branches elsewhere in the country if necessary and approved by an Order of the Prime Minister. RRA has several main responsibilities, including tax administration, granting waivers, public education on tax payment, policy advice, investigation of tax offences, and support for commercial activity. RRA is supervised by the Ministry in charge of Finance, and a performance contract must be concluded between the Ministry and RRA’s Board of Directors. The performance contract must clearly set out the responsibilities of the Board and all RRA structures.
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Provisions of LAW N° 08/2009 OF 27/04/2009 DETERMINING THE ORGANISATION, FUNCTIONING AND RESPONSIBILITIES OF RWANDA REVENUE AUTHORITY (RRA)
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Ibyo itegeko rigena
AI-assisted research summary: This article says the law sets the responsibilities, organization, and functioning of the Rwanda Revenue Authority (RRA).
Ingingo ya mbere: Ibyo itegeko rigena Article one: Purpose of the Law Article premier: Objet de la Loi Ingingo ya mbere: Ibyo itegeko rigamije Article One: Purpose of this Law Article premier: Objet de la Loi Iri Tegeko rigena inshingano, imiterere n‟imikorere by‟Ikigo gishinzwe kwinjiza mu isanduku ya Leta imisoro n‟amahoro, “Rwanda Revenue Authority, cyitwa “RRA” mu magambo ahinnye y‟ururimi rw‟icyongereza. Law This responsibilities, functioning Authority, abbreviated as “RRA”. the and of Rwanda Revenue determines organisation La présente loi détermine les attributions, l‟organisation et le fonctionnement de l‟Office Rwandais des Recettes dénommé « Rwanda Revenue Authority», RRA en sigle anglais. 8 O.G. n° special of 15/05/2009 RRA ifite ubuzimagatozi n‟ubwigenge mu miyoborere, mu micungire y‟umutungo n‟abakozi bayo kandi icungwa hakurikijwe amategeko agenga inzego z‟imirimo ya Leta. legal personality, RRA shall have financial and administrative autonomy and shall be managed in accordance with laws governing public institutions. de l‟autonomie RRA est doté de la personnalité juridique et et administrative et est géré conformément aux institutions lois publiques. financière relatives aux - 2 Verify source ↗
Icyicaro cya RRA
AI-assisted research summary: RRA’s head office is in Kigali, and it may be moved elsewhere in Rwanda if necessary. RRA may also establish branches elsewhere in the country if necessary and approved by an Order of the Prime Minister.
Ingingo ya 2:Icyicaro cya RRA Article 2: RRA Head office Article 2: Siège de RRA UMUTWE WA II: INSHINGANO ZA RRA CHAPTER II: RESPONSIBILITIES OF RRA CHAPITRE II: ATTRIBUTIONS DE RRA Ingingo ya 2:Icyicaro cya RRA Article 2: RRA Head office Article 2: Siège de RRA Icyicaro cya RRA kiri mu Mujyi wa Kigali, Umurwa Mukuru wa Repubulika y’u Rwanda. Gishobora kwimurirwa ahandi hose mu Rwanda igihe bibaye ngombwa. The head office of RRA is located in the City of Kigali, the Capital of the Republic of Rwanda. It may be transferred elsewhere on the Rwandan territory if considered necessary. Le siège de RRA est établi dans la Ville de Kigali, Capitale de la République du Rwanda. Il peut, en cas de nécessité, être transféré en tout autre lieu du territoire de la République du Rwanda. RRA ishobora gushinga amashami ahandi hose mu Gihugu igihe bibaye ngombwa byemejwe n’Iteka rya Minisitiri w’Intebe. RRA may set up branches elsewhere in the country if considered necessary and upon approval by an Order of the Prime Minister. RRA peut, en cas de nécessité, établir d’autres branches en tout autre lieu du territoire national par Arrêté du Premier Ministre. UMUTWE WA II: INSHINGANO ZA RRA CHAPTER II: RESPONSIBILITIES OF RRA CHAPITRE II: ATTRIBUTIONS DE RRA - 3 Verify source ↗
Inshingano za RRA
AI-assisted research summary: RRA has several main responsibilities, including tax administration, granting waivers, public education on tax payment, policy advice, investigation of tax offences, and support for commercial activity.
Ingingo ya 3: Inshingano za RRA Article 3: Responsibilities of RRA Article 3: Attributions de RRA UMUTWE WA III: URWEGO RUREBERERA RRA CHAPTER III: SUPERVISING AUTHORITY OF RRA CHAPITRE III: ORGANE DE TUTELLE DE RRA Ingingo ya 3 : Inshingano za RRA Article 3: Responsibilities of RRA Article 3: Attributions de RRA Hakurikijwe amategeko agenga imisoro n‟amahoro, inshingano z‟ingenzi za RRA ni izi zikurikira: I RRA shall have the following main in accordance with responsibilities, taxation laws: Conformément à la législation fiscale, les principales attributions de RRA sont les suivantes: 1° kugira uruhare mu igena ry‟imisoro kubigenzura, kubyakira, n‟amahoro, kubicunga hakurikijwe amategeko no iyireberera uko kumenyesha Minisiteri 1° participating in fixing, collecting, controlling and managing taxes in accordance with law and informing the supervising Ministry the 1° contribuer à la fixation, à la perception, au contrôle et à la gestion des impôts et taxes conformément à la loi et en informer les modalités le Ministère de tutelle; 9 bikorwa; on modalities pertaining thereto; gutanga 2° buteganywa ubusonere n‟amategeko abigenga, hakurikijwe uburyo igena; 2° granting tax waivers as provided for by relevant legal provisions according it prescribes; the procedures to O.G. n° special of 15/05/2009 2° accorder les exonérations prévues par les dispositions légales en la matière conformément aux modalités qu‟il définit; 3° kwigisha no gukangurira abaturage igikorwa cyo gutanga imisoro n‟amahoro; 3° educating and sensitizing the population on tax payment; 3° éduquer et sensibiliser la population sur le paiement des impôts et taxes; 4° kugira inama Guverinoma n‟Inzego z‟Ibanze mu byerekeye politiki y‟imisoro n‟amahoro; 4° advising the Central Government and Local Government authorities on tax policy; 4° conseiller le Gouvernement et les entités administratives la politique des impôts et taxes; locales sur 5° kugenza ibyaha ku bantu barenga ku mategeko agenga imisoro n‟amahoro; 5° exercising judicial police powers to investigate taxation offences; 5° jouer le rôle de police judiciaire à l‟égard des personnes qui contreviennent à la législation fiscale; 6° korohereza ibikorwa by‟ubucuruzi; 6° facilitating commercial activities; 6° faciliter les activités commerciales; 7° gukora undi murimo uwo ari wo wose kwinjiriza Leta no ufitanye amafaranga n‟Inama bisabwe y‟Abaminisitiri. isano 7° carrying out any other activity related to the collection of public revenue upon the Cabinet. request by 7° exercer toute autre activité relative à la perception de recettes publiques sur demande du Conseil des Ministres. UMUTWE WA III: URWEGO RUREBERERA RRA CHAPTER III: SUPERVISING AUTHORITY OF RRA CHAPITRE III: ORGANE DE TUTELLE DE RRA - 4 Verify source ↗
Urwego rureberera RRA
AI-assisted research summary: RRA is supervised by the Ministry in charge of Finance, and a performance contract must be concluded between the Ministry and RRA’s Board of Directors.
Ingingo ya 4: Urwego rureberera RRA Article 4: Supervising Authority Article 4: Organe de tutelle de RRA Ingingo ya 4: Urwego rureberera RRA Article 4: Supervising Authority of Article 4: Organe de tutelle de RRA RRA irebererwa na Minisiteri ifite imari mu nshingano zayo. Hagati y’iyo Minisiteri n’Inama y’Ubuyobozi ya RRA hakorwa RRA shall be supervised by the Ministry in charge of Finance. There shall be concluded a performance contract RRA est placé sous la tutelle du Ministère ayant les finances dans ses attributions. Il est signé, entre ce Ministère et le Conseil 10 O.G. n° special of 15/05/2009 amasezerano yerekeye gahunda y’ibikorwa uburenganzira agaragaza n’inshingano za buri ruhande mu kugera ku nshingano za RRA. ububasha, between the Ministry and RRA Board the powers, indicating of Directors rights and responsibilities of each party in fulfilling the responsibilities of RRA. d‟Administration de RRA, un contrat de performance déterminant les pouvoirs, les droits et les obligations de chaque partie en vue de la réalisation de la mission de RRA. Ayo masezerano amara igihe gihwanye na manda y’abagize inama y’ubutegetsi ashyirwaho umukono na Perezida w’Inama y’Ubutegetsi na Minisitiri ureberera RRA. Such a contract shall have a duration equal to the term of office of members of the Board of Directors and be signed by the Chairperson of the Board of Directors and the Minister supervising RRA. Ce contrat est conclu pour une durée égale au mandat des membres du Conseil d‟Administration et est conjointement le Président du Conseil signé par d‟Administration et le Ministre de tutelle de RRA. Article 4 of this Law shall clearly indicate: Le contrat de performance visé à l‟article 4 de la présente loi doit clairement préciser: 1° Responsibilities of the Board of Directors and those of the organs of RRA; les engagements 1° du Conseil d‟Administration et ceux de tous les organes de RRA; 2° ibigomba kugerwaho na RRA; 2° expected results of RRA; 2° les réalisations attendues de RRA; 3° aho umutungo wa RRA ukomoka, imikorere yayo n‟uburyo buhoraho bwo kubigenzura. 3° source of RRA property, its functioning and regular auditing mechanism. 3° la source du patrimoine de RRA ainsi que ses modalités de fonctionnement et d‟audit régulier. 11 O.G. n° special of 15/05/2009 UMUTWE WA IV: UBUYOBOZI BWA RRA CHAPTER IV: MANAGEMENT OF RRA CHAPITRE IV: ADMINISTRATION DE RRA - 5 Verify source ↗
Ibikubiye mu masezerano
AI-assisted research summary: The performance contract must clearly set out the responsibilities of the Board and all RRA structures.
Ingingo ya 5: Ibikubiye mu masezerano yerekeye gahunda y’ibikorwa Article 5: Contents of the performance contract Article 5: Contenu du contrat de performance UMUTWE WA IV: UBUYOBOZI BWA RRA CHAPTER IV: MANAGEMENT OF RRA CHAPITRE IV: ADMINISTRATION DE RRA Ingingo ya 5: Ibikubiye mu masezerano yerekeye gahunda y’ibikorwa Article 5: Content of the performance contract Article 5: Contenu du contrat de performance Mu byo amasezerano yerekeye gahunda y’ibikorwa ateganywa mu ngingo ya 4 y’iri tegeko agomba guteganya mu buryo bwumvikana harimo: 1° inshingano z‟Inama y‟Ubuyobozi ndetse n‟inshingano z‟inzego zose za RRA; The performance contract mentioned in - 6 Verify source ↗
Inzego za RRA
AI-assisted research summary: RRA is made up of two organs: the Board of Directors and the Senior Management.
Ingingo ya 6: Inzego za RRA Article 6: Organs of RRA Article 6: Organes de RRA 2 O.G. n° special of 15/05/2009 Icyiciro cya mbere: Inama y’Ubuyobozi Section one: Board of Directors Ingingo ya 6: Inzego za RRA Article 6: Organs of RRA Article 6: Organes de RRA RRA igizwe n‟inzego ebyiri (2) zikurikira: RRA shall comprise of the following two (2) organs: RRA est doté de deux (2) organes suivants : 1° Inama y’Ubutegetsi; 2° Ubuyobozi Bukuru. 1° 2° the Board of Directors; and the Senior Management 1° le Conseil d‟Administration ; 2° la Direction Icyiciro cya mbere: Inama y’Ubutegetsi Section One: Board of Directors Section d’Administration première: Conseil - 7 Verify source ↗
Urwego ruyobora RRA
AI-assisted research summary: RRA’s Board of Directors is the supreme management and decision-making body and has full power to manage RRA’s property.
Ingingo ya 7: Urwego ruyobora RRA Article 7: Management organ of RRA première: Section d’Administration Article 7: Organe de direction de RRA Conseil Ingingo ya 7: Urwego ruyobora RRA Article 7: Management organ of RRA Article 7: Organe de direction de RRA rushinzwe kandi Ifite Inama y‟Ubutegetsi ya RRA ni rwo rwego ruyiyobora gufata ibyemezo. busesuye n‟inshingano byo gucunga umutungo wa RRA kugira ngo RRA ishobore kugera ku nshingano zayo. ububasha The Board of Directors shall be the supreme management and decision- making body of RRA. It shall have full powers and responsibilities to manage the property of RRA in order to allow RRA fulfil its responsibilities. - 8 Verify source ↗
Ishyirwaho ry’abagize
AI-assisted research summary: This article sets the RRA Board at seven members, requires at least 30% women, and says the Chairperson and Vice-Chairperson are appointed by Order of the Prime Minister for a three-year term renewable once.
Ingingo ya 8: Ishyirwaho ry’abagize Urwego ruyobora RRA na manda yabo Article 8: Appointment of RRA Board members and their mandate Article 8: Nomination des membres du leur Conseil d’Administration mandat et Ingingo ya 8: Ishyirwaho ry’abagize Urwego ruyobora RRA na manda yabo Article 8: Appointment of Board members and their term of office Le Conseil d‟Administration de RRA est l‟organe suprême de direction et de décision. Il est investi des pouvoirs étendus et de la mission d‟assurer la gestion du patrimoine de RRA en vue de la réalisation de la mission de cette dernière. Article 8: Nomination des membres du Conseil d’Administration leur mandat et (7), harimo batandatu igizwe n‟abantu Inama y‟Ubuyobozi (6) barindwi rya Minisitiri bashyirwaho w‟Intebe, na Komiseri Mukuru wa RRA. ijana (30%) Nibura mirongo itatu ku n‟Iteka The Board of Directors shall consist of seven (7) members, including six (6) members who are appointed by an Order of the Prime Minister and the Commissioner General of RRA. At Le Conseil d‟Administration est composé de sept (7) membres dont six (6) nommés par arrêté du Premier Ministre et le Commissaire Général de RRA. Trente pour cent (30%) au moins des membres 12 O.G. n° special of 15/05/2009 by‟abagize inama y‟ubutegetsi bagomba kuba ari abagore. Abashyirwaho rya Minisitiri n‟Iteka w‟Intebe, harimo Perezida na Visi- Perezida, batoranywa cyane cyane mu bahanga bafite ubumenyi n‟uburambe mu bijyanye n‟imisoro n‟amahoro cyangwa ibijyanye n‟imari muri rusange kandi bamara ku mirimo igihe cy‟imyaka itatu (3) ishobora kongerwa inshuro imwe gusa. thirty percent least the members of the Board shall be females. (30%) of and The Chairperson the Vice- Chairperson of the Board shall be appointed by an Order of the Prime Minister. They selected especially from persons with extensive knowledge and experience in the area of taxation or finance in general, and they shall serve for a period of three (3) years renewable only once. shall be du Conseil d‟Administration sont de sexe féminin. Le Président et le Vice- Président du Conseil d‟administration sont nommés par arrêté du Premier Ministre. Ils sont choisis spécialement parmi les personnes ayant de larges connaissances et expériences dans le domaine d‟impôts et taxes ou des finances en général et leur mandat est de trois (3) ans renouvelable une seule fois. - 9 Verify source ↗
Inshingano z’Inama
AI-assisted research summary: The RRA Board must oversee RRA’s work and carry out nine listed responsibilities, including approving policy, monitoring implementation, preparing rules, approving staffing and structure, and approving reports.
Ingingo ya 9: Inshingano z’Inama y’Ubuyobozi ya RRA Article 9: Responsibilities of the RRA Board of Directors Article 9: Attributions du Conseil d’Administration de RRA Ingingo ya 9: Inshingano z’Inama y’Ubutegetsi ya RRA Article 9: Responsibilities of the RRA Board of Directors Article 9: Attributions du Conseil d’Administration de RRA Mu buryo rusange, inama y‟ubutegetesi ishinzwe ibirebana na RRA ku buryo buhoraho. The Board of Directors shall be generally for matters relating to RRA‟s activities on a permanent basis. responsible Le Conseil généralement activités de RRA. assure d‟administration le suivi permanent des Inshingano zayo z‟ingenzi ni izi zikurikira: The main responsibilities of the Board shall be the following: Ses principales attributions sont suivantes : les 1° gusuzuma no kwemeza politiki RRA igenderaho itegurwa n‟Ubuyobozi Bukuru bwa RRA; 1° examining and approving RRA‟s policy the developed Management of RRA; by 1° examiner et approuver la politique de RRA élaborée par la direction de RRA; 2° gukurikirana uburyo politiki ya RRA ishyirwa mu bikorwa; 2° monitoring the implementation of RRA‟s policy; 2° faire le suivi de la mise en œuvre de la politique de RRA; 3° gutegura amategeko ngengamikorere ya RRA yemezwa n‟Iteka rya Minisitiri ufite 3° preparing rules and regulations of RRA which shall be approved by 3° élaborer le règlement d‟ordre intérieur de RRA qui sera approuvé par un arrêté 13 imari mu nshingano ze; the Minister in charge of Finance; igenga abakozi, sitati 4° Kwemeza imiterere by‟inzego n‟inshingano z‟imirimo bya RRA ishingiye ku mahame ateganywa n‟amategeko agenga abakozi b‟ibigo bya Leta. 4° approving the statute governing personnel and the organisational chart of RRA based on principles provided by laws governing staff members of public institutions; O.G. n° special of 15/05/2009 du Ministre ayant les finances dans ses attributions; 4° adopter les statuts du personnel et le cadre organique de RRA conformément aux principes prévus par les lois régissant les agents des établissements publics; 5° gutanga gahunda y‟imikorere bya RRA; icyerekezo cy‟ibikorwa na 5° providing the strategic vision and action plan of RRA; 5° déterminer la vision stratégique et le plan d‟action de RRA; kwemeza imbanzirizamushinga 6° y’ingengo y’imari ya buri mwaka, mbere yo kuyishyikiriza inzego zibishinzwe; 6° approving the annual draft budget proposal before submitting it to relevant authorities; 6° adopter l‟avant-projet de budget annuel avant de le soumettre aux organes compétents; gusuzuma 7° hakurikijwe gahunda n’ingengo y’imari; imikorere y’Ikigo 7° assessing performance of RRA in accordance with its action plan and budget; 7° évaluer les performances de RRA conformément au plan d‟action et au budget; 8° gushyiraho abagize Ubuyobozi Bukuru bwa RRA uretse Komiseri Mukuru na Komiseri Mukuru Wungirije no gushyiraho abandi bakozi ba RRA; Kwemeza 9° y‟ibikorwa n‟iy‟imikoreshereze y‟imari n‟umutungo bya RRA. raporo 8° appointing members of the Senior Management and other RRA staff the Commissioner except Deputy General Commissioner General of RRA; and the for 8° nommer les membres de la Direction et d‟autres membres du personnel de RRA sauf le le Commissaire Général et Commissaire Général Adjoint; 9° approving the activity and financial reports of RRA. 9° adopter les rapports d‟activités et financiers de RRA. 14 O.G. n° special of 15/05/2009 - 10 Verify source ↗
Itumizwa ry’Inama
AI-assisted research summary: Board meetings must be convened regularly, with written notice periods and set agenda items for each term.
Ingingo ya 10: Itumizwa ry’Inama y’Ubuyobozi, ibyo isuzuma n’uko ifata ibyemezo Article 10: Convening of Board meetings, agenda and mode of decision making Article 10: Convocation du Conseil d’administration, ordre du jour, prise de décision Ingingo ya 10: Itumizwa ry’Inama y’Ubutegetsi, ibyo isuzuma n’uko ifata ibyemezo Article 10: Convening of Board meetings, agenda and modalities of decision making Article 10: Convocation du Conseil d’administration, ordre du jour, prise de décision Inama y‟Ubutegetsi ya RRA iterana rimwe mu gihembwe n‟igihe cyose bibaye itumijwe na Perezida wayo ngombwa cyangwa Visi-Perezida, igihe Perezida adahari, babyibwirije cyangwa bisabwe mu nyandiko nibura na kimwe cya gatatu (1/3) cy‟abayigize. Ubutumire bukorwa mu nyandiko inama y‟ubutegetsi hasigaye nibura iminsi cumi n‟itanu (15) ngo inama iterane. Icyakora, inama idasanzwe itumizwa mu nyandiko hasigaye, nibura, iminsi itanu (5) kugira ngo iterane. ishyikirizwa abagize Mu byigwa n‟Inama y‟Ubutegetsi mu gihembwe cya mbere cy‟umwaka harimo kwemeza y‟ibikorwa raporo n‟imikoreshereze y‟umutungo mu mwaka urangiye; mu gihembwe cya gatatu hakabamo gusuzuma umushinga w‟ingengo y‟imari na gahunda y‟ibikorwa by‟umwaka ukurikira. Buri gihembwe kandi igomba gusuzuma raporo byerekeranye n‟iy‟ibikorwa y‟imari n‟igihembwe igashyikirizwa kirangiye Minisitiri ureberera RRA. gahunda yo The meeting of the Board of Directors shall be convened once a term and at any time it is considered necessary, at the invitation of its Chairperson or its Vice Chairperson, in the absence of its Chairperson upon their initiative or upon request by one-third (1/3) of its members. The invitation shall be submitted in writing to Board members at least fifteen (15) days before the an meeting is extraordinary meeting be convened in writing at least five (5) days before it is held. held. However, shall The agenda of the Board meeting in the first term of the year shall include approval of activity and financial reports of the previous year; in the third term, there shall be included in the meeting, examination of the draft annual budget and action plan of the following year. In each term, the Board examine shall of Directors financial and activity reports relating to the previous term which shall be submitted to the Minister supervising RRA. also 15 Le Conseil d‟Administration de RRA se réunit une fois par trimestre et chaque fois que de besoin, sur convocation de son Président ou du Vice-président en l‟absence du Président, de leur propre initiative ou sur demande écrite d‟au moins un tiers (1/3) de ses membres. L‟invitation à la réunion est faite par écrit et transmise aux membres du Conseil d‟Administration au moins quinze (15) jours avant la réunion. Toutefois, la réunion extraordinaire est convoquée par écrit au moins cinq (5) jours avant sa tenue. tenue de la troisième la réunion du A l‟ordre du jour du premier trimestre de l‟année figurent notamment les points relatifs à rapports l‟approbation des d‟activités et de gestion du patrimoine pour l‟exercice précédent. L‟ordre du jour trimestre de comprend de l‟avant-projet de budget et du programme suivant. d‟activités Chaque Conseil d‟Administration doit également examiner rapport financier et le d‟activités pour le trimestre écoulé et le soumettre au Ministre de tutelle de RRA. pour trimestre, notamment l‟exercice l‟examen rapport le le Uburyo inama iterana n‟uko ibyemezo n‟amategeko biteganywa bifatwa ngengamikorere ya RRA. Procedures for convening meetings and modalities of taking decisions shall be prescribed in the Internal Rules and Regulations of RRA. Les modalités de réunion et de prise de décision du Conseil d’Administration sont prévues par le Règlement d’Ordre Intérieur de RRA. O.G. n° special of 15/05/2009 - 11 Verify source ↗
Itumizwa ry’uwunganira
AI-assisted research summary: The Board of Directors may invite a person to a meeting to advise on an agenda item, but the invitee may not vote or join deliberations on other agenda items.
Ingingo ya 11: Itumizwa ry’uwunganira Inama y’Ubuyobozi Article 11:Invitation of a resourceful person to Board meetings Article 11: Invitation d’une personne ressource aux réunions du Conseil d’Administration Ingingo ya 11: Itumizwa ry’uwunganira Inama y’Ubutegetsi Article 11:Invitation of a resourceful person to Board meetings Inama y’Ubuyobozi ishobora gutumira, mu nama yayo, umuntu wese ibona ashobora kuyungura ibitekerezo ku ngingo runaka ifite ku murongo w’ibyigwa. Uwatumiwe ntiyemerewe gutora no gukurikira iyigwa ry’izindi ku murongo w’ibyigwa. ngingo ziri The Board of Directors may invite to its meeting any person from whom it may seek advice on a certain issue on the agenda. The invitee shall not be allowed to vote and follow deliberations on other issues on the agenda. Article 11: Invitation d’une personne à consulter aux réunions du Conseil d’Administration inviter Le Conseil d’Administration peut, au cours de ses réunions, toute personne qu’il juge compétente pour l’examen d’un point inscrit à l’ordre du jour. La personne invitée n’a pas de voix délibérative et ne peut participer aux débats sur les autres points à l’ordre du jour. - 12 Verify source ↗
Iyegura ry’ugize Inama
AI-assisted research summary: A board member may resign by notifying the Prime Minister in writing. The Prime Minister must decide within one month of receiving the resignation letter, or the resignation is treated as approved.
Ingingo ya 12: Iyegura ry’ugize Inama y’Ubuyobozi Article 12: Resignation of a Board Member Article 12: Démission d’un membre du Conseil d’Administration Ingingo ya 12: Iyegura ry’ugize Inama y’Ubutegetsi Article 12: Resignation of a Board Member Article 12: Démission d’un membre du Conseil d’Administration Uri mu bagize inama y’ubutegetsi ashobora kwegura ku mirimo ye abimenyesheje, mu nyandiko, Minisitiri w’Intebe. Icyemezo cya Minisitiri w’Intebe kigomba gufatwa mu gihe kitarenze ukwezi kumwe uhereye ku iyakirwa ry’ibaruwa ibisaba. Iyo icyo gihe kirenze, kwegura bifatwa nk’aho byemewe. A Board member may resign from his/her duties by informing the Prime in writing. The Prime Minister Minister‟s decision shall be made in a period not exceeding one month from receipt of the resignation letter. Upon the expiration of such a period, resignation shall be deemed as having been definitely approved. Un membre du Conseil d’Administration peut démissionner de ses fonctions par une lettre adressée au Premier Ministre. La décision du Premier Ministre doit être prise endéans un mois à dater du jour de la réception de la lettre de démission. Passé réputée ce délai, acceptée. la démission est 16 O.G. n° special of 15/05/2009 - 13 Verify source ↗
Ibigenerwa abagize
AI-assisted research summary: Board members who attend a Board meeting receive a sitting allowance set by Presidential Order.
Ingingo ya 13: Ibigenerwa abagize Inama y’Ubuyobozi bitabiriye inama Article 13: Sitting allowance for Board members Article 13: Jetons de présence alloués Conseil membres aux d’Administration du Ingingo ya 13: Ibigenerwa abagize Inama y’Ubutegetsi bitabiriye inama Article 13: Sitting allowance for Board members Article 13: Jetons de présence pour les membres du Conseil d’Administration Abagize Inama y‟Ubutegetsi bitabiriye inama z‟Inama y‟Ubutegetsi, bahabwa amafaranga agenwa n‟Iteka rya Perezida. A Presidential Order shall determine sitting allowances to be allocated to Board members present in a Board meeting. Les membres du Conseil d’Administration bénéficient de jetons de présence dont le est déterminé par Arrêté montant Présidentiel. - 14 Verify source ↗
Ibibujijwe ku bagize
AI-assisted research summary: Board members may not do paid work for RRA, except the Commissioner General, and they may not bid for RRA tenders.
Ingingo ya 14: Ibibujijwe ku bagize inama y’Ubuyobozi n’ibigo bafitemo imigabane Article 14: Restrictions on Board members and companies in which they are shareholders Article 14: Restrictions aux membres duConseil d’Administration et aux sociétés dont ils sont associés Ingingo ya 14: Ibibujijwe ku bagize inama y’Ubutegetsi n’ibigo bafitemo imigabane Article 14: Restrictions to Board members and companies in which they are shareholders Article 14: Restrictions aux membres du Conseil d’Administration et aux sociétés dont ils sont associés Uretse Komiseri Mukuru, abagize inama y’ubutegetsi ntibemerewe gukora umurimo ugenerwa igihembo muri RRA. Except for the Commissioner General, Members of the Board of Directors shall not be allowed to undertake any remunerated activities of RRA. Il est interdit aux membres du Conseil d’Administration d’exercer des fonctions rémunérées au sein de RRA, à l’exception du Commissaire Général. Abagize inama y‟ubutegetsi ntibemerewe kandi, haba ku giti cyabo cyangwa ibigo bafitemo imigabane, gupiganira amasoko atangwa na RRA. Board members, whether individually or as companies in which they are shareholders shall not be allowed to bid for RRA tenders. Il interdit aux membres du Conseil d’administration et aux sociétés dont ils sont associés de soumissionner aux marchés de RRA. - 15 Verify source ↗
Impamvu zituma ugize
AI-assisted research summary: A board member loses office if their term ends or they resign, or for listed grounds such as incapacity, certain convictions, repeated absence, loss of qualifications, misconduct, jeopardising RRA’s interests, genocide admission, or death.
Ingingo ya 15: Impamvu zituma ugize Inama y’Ubuyobozi avanwa muri uwo mwanya Article 15: Grounds for loss of Board membership Article 15: Perte de la qualité de membre du Conseil d’Administration 3 Ingingo ya 15: Impamvu zituma ugize Inama y’Ubutegetsi avanwa kuri uwo mwanya Article 15: Grounds for loss of Board membership Article 15: Perte de la qualité de membre du Conseil d’Administration Ugize inama y’ubutegetsi ava muri uwo mwanya iyo: A member of the Board of Directors shall cease to be a board member if: Un membre du Conseil d‟Administration perd la qualité de membre dans les cas suivants: 1° manda ye irangiye; 2° yeguye akoresheje inyandiko; 1° the mandate expires; 2° he/she resigns in writing; 1° expiration du mandat; 2° démission par notification écrite; 17 3° atagishoboye gukora imirimo ye kubera ubumuga bw’umubiri cyangwa uburwayi bwo mu mutwe, byemejwe na muganga wemewe na Leta; 4° akatiwe burundu igihano cy‟igifungo kingana cyangwa kirengeje amezi atandatu (6) nta subikagihano; inama inshuro eshatu 5° asibye (3) zikurikirana mu mwaka umwe, nta mpamvu zifite ishingiro; 6° ibyashingiweho y’Ubutegetsi; atacyujuje ashyirwa mu Nama bigaragaye ko 7° agaragaje n’inshingano ze; imyitwarire itajyanye 3° he/she is no longer able to perform his/her duties due to physical or mental disability certified by authorised medical doctor; an 4° he/she has been definitively sentenced of to imprisonment of six (6) months or above with no suspension of the sentence; term a 5° he/she is absent in meetings for three (3) consecutive times in a year with no justified reasons; 6° it is clear that he/she no longer fulfils requirements considered at the time of his/her appointment to the Board of Directors; the 7° he/she behaves in a manner his/her to contrary responsibilities; O.G. n° special of 15/05/2009 incapacité physique ou mentale 3° constatée par un médecin agréé; 4° condamnation définitive à une peine d‟emprisonnement supérieure ou égale à (6) mois sans sursis; 5° trois (3) absences consécutives dans une année aux réunions sans raisons valables ; 6° constat qu‟il ne remplit plus les conditions pour lesquelles il avait été nommé; 7° comportement incompatible avec ses fonctions ; 8° abangamira inyungu za RRA; 8° he/she jeopardises the interests 8° agissement contre les intérêts de RRA; of RRA; 9° yireze akemera icyaha cya jenoside; 10° apfuye. has confessed 9° he/she and pleaded guilty to the crime of genocide; 10° he/she dies. 9° aveu et plaidoyer de culpabilité pour crime de génocide; 10° décès. Minisitiri ureberera RRA agaragaza muri raporo igenewe inzego zibifitiye ububasha ko umwe mu bagize inama y‟ubutegetesi adakwiriye kuba mu bayigize cyangwa ko atakiri mu mwanya we hakurikijwe The Minister supervising RRA shall indicate in a report meant for competent organs that one of its members can no longer occupy his/her position in accordance with the provisions of the Le Ministre de tutelle de RRA constate que l‟un des membres du Conseil d‟Administration n‟a plus la qualité d‟être membre ou que son poste est vacant dans un rapport adressé à l‟organe compétent 18 O.G. n° special of 15/05/2009 ibiteganywa mu gika kibanziriza iki. preceding paragraph. conformément aux dispositions de l‟alinéa précédent. Iyo umwe mu bagize inama y’ubutegetsi avuye mu mirimo ye mbere y’uko manda ye irangira, Ubuyobozi bubifitiye ububasha bushyiraho umusimbura. Ushyizweho arangiza iyo manda. In case one of the Board members loses his/her membership the expiration of his/her term of office, competent authorities shall appoint a substitute who shall complete the remaining term of office. before du Conseil Lorsqu‟un membre d‟Administration perd la qualité de membre avant l‟expiration de son mandat, l‟autorité de nomination désigne le remplaçant qui termine le mandat de celui qu‟il a remplacé. - 16 Verify source ↗
Ibiteganywa n’amategeko
AI-assisted research summary: RRA’s internal rules must include rules on who convenes Board meetings, how the Board is convened and decides, and immediate disclosure of members’ personal interests with related penalties.
Ingingo ya 16: Ibiteganywa n’amategeko ngengamikorere ya RRA Article 16: Provisions of RRA’s Rules and Regulations Article 16: Règlement d’ordre intérieur de RRA O.G. n° special of 15/05/2009 Ingingo ya 16: Ibiteganywa n’amategeko ngengamikorere ya RRA Article 16: Provisions of Internal Rules and Regulations of RRA Article 16: Règlement d’ordre intérieur de RRA Mu byo amategeko ngengamikorere ya RRA ateganya, harimo: There shall be included the following provisions in the rules and regulations of RRA: Le Règlement d’ordre intérieur de l’Office prévoit notamment les points suivants: 1° kugena utumiza inama y’ubutegetsi igihe Perezida cyangwa Visi-Perezida badahari cyangwa bagize impamvu; uburyo uri mu 2° ibyerekeranye n’uko itumizwa ry’Inama y’Ubuyobozi rikorwa n’ibigomba kuba byujujwe kugira ngo iterane kandi inafate ibyemezo; 3° inama y’ubutegetsi amenyesha ko afite inyungu bwite mu bibazo bisuzumwa cyangwa bizasuzumwa vuba n’ibihano ashobora gusabirwa ku rwego rubifitiye ububasha hakurikijwe ingingo ya 15 y’iri tegeko. Aryozwa kandi ingaruka zose icyemezo bagize 1° determination of the person who shall convene Board meetings in the event of the absence or impediment of the Chairperson and the Vice Chairperson; 2° matters relating to procedures for convening the meeting of the Board of Directors and requirements for it to be held and make decisions; 3° modalities immediate for notification by a Board member of his/her personal interests in issues under examination or to be soon examined and penalties he/she may be given by a competent organ in accordance with Article 15 of 19 1° la personne qui convoque le Conseil d’Administration en cas d’absence ou d’empêchement du Président ou du Vice- président; 2° les modalités de convocation du Conseil d’Administration, les conditions requises pour la tenue de réunions et la prise de décisions ; 3° les modalités de notification immédiate Conseil par d’Administration en cas d’examen de points qui sont en rapport avec ses intérêts personnels ainsi que les peines encourues conformément à l’article 15 de la présente loi. Il est également tenu responsable de membre un du O.G. n° special of 15/05/2009 yafatiwe cyagize ku musaruro wa RRA. this Law. He/she shall also be liable for all effects of the action taken against him/her on revenues of RRA. toutes les conséquences de la mesure prise à son encontre sur les revenus de RRA. - 17 Verify source ↗
Uburyo ugize Inama
AI-assisted research summary: Board members with a personal interest in a matter must promptly tell the Board, and they cannot vote on or debate that matter. If too many members are conflicted, the matter goes to the supervising Ministry.
Ingingo ya 17: Uburyo ugize Inama y’Ubuyobozi afite inyungu bwite mu bibazo bisuzumwa cyangwa byasuzumwa vuba amenyesha ko Article 17: Modalities for notification by a Board member of his or her personal interest in issues to be discussed Article 17: Modalités de notification du Conseil par un membre lié aux d’Administration d’intérêt points sous examen Article 17; to date, especially establishing Pursuant to Organic Law n° 37/2006 of 12/09/2006 on State Finances and and Property complemented to date; modified as O.G. n° special of 15/05/2009 Vu la Loi Organique n°14/2004 du 26/5/2004 portant dispositions générales applicables aux établissements publics, telle que modifiée et complétée à ce jour, spécialement en son article 17; Vu la Loi Organique n° 37/2006 du 12/09/2006 relative aux finances et au patrimoine de l’Etat, telle que modifiée et complétée à ce jour; Isubiye ku Itegeko n° 15/97 ryo kuwa Ikigo cy‟Imisoro 8/11/1997 n‟Amahoro nk‟uko ryahinduwe kandi ryujujwe kugeza ubu; rishyiraho Having reviewed Law n° 15/97 of Rwanda establishing 8/11/1997 Revenue Authority as modified and complemented to date; Revu la Loi n° 15/97 du 8/11/1997 portant l‟Office Rwandais des création de Recettes, telle que modifiée et complétée à ce jour; YEMEJE: ADOPTS: ADOPTE: UMUTWE WA MBERE: INGINGO RUSANGE CHAPTER PROVISIONS ONE: GENERAL CHAPITRE DISPOSITIONS GENERALES PREMIER: Ingingo ya 17: Uburyo ugize Inama y’Ubutegetsi afite amenyesha inyungu bwite mu bibazo bisuzumwa cyangwa byasuzumwa vuba ko Article 17: Modalities for notification by a Board member of his/her personal interest in issues on agenda un membre Article 17: Modalités de notification par du Conseil d’Administration d’intérêt personnel lié aux points à l’ordre du jour bibazo bisuzumwa Iyo uri mu bagize inama y’ubutegetsi afite inyungu bwite itaziguye cyangwa iziguye cyangwa mu byasuzumwa vuba, agomba, akimenya ibizasuzumwa, kumenyesha bidatinzeInama y’Ubutegetsi, aho inyungu ze zishingiye. Umenyesheje inyungu afite ku kibazo cyigwa, ntashobora gutora mu gihe bafata ibyemezo kuri icyo kibazo. Iyo inama y’ubutegetesi ikibazo kireba umwe mu bayigize arahezwa. isuzuma Iyo bigararagaye ko benshi cyangwa bose inama y’ubutegetesi bafite mu bagize inyungu bwite itaziguye cyangwa iziguye mu cyangwa byasuzumwa vuba, ku buryo bidashoboka gufata ibyemezo kuri ibyo bibazo, ibyo bibazo bishyikirizwa Minisiteri ireberera bisuzumwa bibazo in issues Where a member of the Board of Directors has direct or indirect personal under the interests examination or to be soon examined, he/she is required, as soon as he/she is informed of the agenda, to immediately inform the Board of Directors of the basis of his/her interests. A person who notifies about his/ her interest on the issue under examination shall not vote during decision taking on such an issue. Where the Board of Directors examines an issue concerning one of its members, the latter shall not be allowed to participate in such debates. du ou être devant membre Lorsqu’un Conseil d’Administration a un intérêt personnel direct ou indirect lié aux points sous examen examinés prochainement, il doit, aussitôt qu’il est informé de l’ordre du jour, informer le Conseil d’Administration de ce lien. Il est interdit à la personne qui notifie son intérêt sur le point inscrit à l’ordre du jour de participer à la prise de décision sur ce Conseil point. d’Administration traite un point qui concerne l’un de ses membres, celui-ci ne prend pas part aux débats. Lorsque le Where majority or all of the Board indirect members have direct or interests in matters under examination or to be soon examined, to the extent that a decision cannot be taken, such the matters shall be forwarded for Ministry supervising RRA to Lorsqu’il s’avère que plusieurs ou tous les membres du Conseil d’Administration ont un intérêt personnel direct ou indirect lié aux points sous examen ou devant être examinés prochainement, de telle sorte qu’il est impossible de prendre une décision sur ses points, ces points sont 20 O.G. n° special of 15/05/2009 Ikigo. consideration. soumis au Ministère de tutelle de RRA pour examen. - 18 Verify source ↗
Iyemezwa ry’ibyemezo
AI-assisted research summary: Board resolutions must be signed and sent to the supervising Minister within 5 days; if the Minister does not react within 15 days, the resolutions are treated as finally approved.
Ingingo ya 18: Iyemezwa ry’ibyemezo by’inama y’Inama y’Ubuyobozi Article 18: Adoption of Board meeting resolutions Article 18: Adoption des résolutions du Conseil d’Administration Icyiciro cya 2: Ubuyobozi Bukuru n’inzego z’imirimo bya RRA Section 2: Management Committee and organisational structure of RRA Section 2: Comité de Direction et du cadre organique de RRA Ingingo ya 18: Iyemezwa ry’ibyemezo by’inama y’Inama y’Ubuyobozi Article 18: Adoption of Board meeting resolutions Article 18: Adoption des résolutions du Conseil d’Administration y’ibyemezo ishyirwaho by’Inama Inyandiko y’Ubuyobozi umukono n’abayigize inama ikirangira, kopi yayo ikohererezwa Minisitiri ureberera RRA mu gihe kitarenze iminsi itanu (5) kugira ngo agire icyo abivugaho mu gihe kitarenze kuva n’itanu cumi iminsi (15) ayishyikirijwe. icyo gihe kirenze ntacyo arabivugaho, imyanzuro y’inama iba yemewe burundu. Iyo Board meeting resolutions shall be signed by members of the Board at the end of the meeting, and a copy thereof shall be transmitted to the Minister supervising RRA within five (5) days in order to give his/her views within fifteen (15) days from their receipt. Upon expiration of that period without the Minister‟s reaction, such resolutions shall be deemed definitely approved. résolutions du Conseil Les d‟Administration immédiatement sont signées par les membres présents après la séance et transmises au Ministre de tutelle de RRA dans un délai ne dépassant pas cinq (5) jours pour avis et considérations endéans quinze (15) jours à dater de leur réception. Passé ce délai sans réaction du Ministre, les décisions du Conseil sont réputées définitives. y’inama Inyandikomvugo ishyirwaho umukono na Perezida n’umwanditsi bayo, ikemezwa mu nama ikurikira. Kopi y’inyandikomvugo yohererezwa Minisitiri ureberera RRA mu gihe kitarenze iminsi cumi umunsi (15) yemerejweho. n’itanu guhera la Le procès-verbal de la réunion du Conseil d‟Administration est signé conjointement par son Président et son rapporteur et suivante pour séance soumis à approbation. Une copie du procès-verbal est envoyée au Ministre de tutelle de RRA dans un délai ne dépassant pas quinze (15) jours à compter du son approbation. jour de Minutes of the meeting of the Board of Directors shall be jointly signed by the Chairperson and its rapporteur and shall be submitted to its next meeting for approval. A copy of minutes shall be transmitted to the Minister supervising RRA within fifteen (15) days from the day of its approval. 21 O.G. n° special of 15/05/2009 Icyiciro cya 2: Ubuyobozi Bukuru n’inzego z’imirimo bya RRA Section 2: Senior Management and organisational structure of RRA Section 2: La Direction et le cadre organique de RRA - 19 Verify source ↗
Abagize Ubuyobozi
AI-assisted research summary: RRA senior management is made up of the Commissioner General, Deputy Commissioner General, Commissioners, and Heads of Departments.
Ingingo ya 19: Abagize Ubuyobozi Bukuru bwa RRA Article 19: RRA Management Committee members Article 19: Composition du Comité de Direction de RRA Ingingo ya 19: Abagize Ubuyobozi Bukuru bwa RRA Article 19: Members of RRA Senior Management Article 19: Membres de la Direction de RRA Ubuyobozi Bukuru bwa RRA bugizwe na Komiseri Mukuru, Komiseri Mukuru Wungirije, Abakomiseri n’abayobozi b’inzego z’imirimo. The Management of RRA shall be the Commissioner comprised General, Commissioner General, Commissioners and Heads of Departments. of Deputy La Direction de RRA est composée du Commissaire Général, du Commissaire Général Adjoint, des commissaires et des Directeurs des Départements. - 20 Verify source ↗
Uko abagize Ubuyobozi
AI-assisted research summary: The Commissioner General and Deputy Commissioner General of RRA are appointed by specified orders, and each serves a five-year term that can be renewed once.
Ingingo ya 20: Uko abagize Ubuyobozi Bukuru bwa RRA bashyirwaho na manda yabo 20: Appointment Article of RRA Management Committee members and their mandate Article 20: Nomination et mandat des membres du Comité de Direction de RRA Ingingo ya 20: Uko abagize Ubuyobozi Bukuru bwa RRA bashyirwaho na manda yabo Article 20: Appointment of members of RRA Management members and their term of office Article 20: Nomination et mandat des membres du Comité de Direction de RRA Komiseri Mukuru ashyirwaho n’Iteka rya Perezida naho Komiseri Mukuru Wungirije agashyirwaho rya Minisitiri n’Iteka w’Intebe. The Commissioner General and the Deputy Commissioner General shall be respectively appointed by a Presidential Order and a Prime Minister‟s Order. le Le Commissaire Général Commissaire Général Adjoint de RRA sont respectivement nommés par Arrêté Présidentiel et par Arrêté du Premier Ministre. et Manda ya Komiseri Mukuru n’iya Komiseri Mukuru Wungirije ni imyaka itanu (5) ishobora kongerwa rimwe gusa. The term of office of the Commissioner the Deputy that of General and Commissioner General shall be five (5) years renewable only once. Le Commissaire Général le Commissaire Général Adjoint de RRA sont nommés pour un mandat de cinq (5) ans renouvelable une seule fois. et - 21 Verify source ↗
Imicungire ya RRA
AI-assisted research summary: The Commissioner General manages RRA day to day, can direct and coordinate its daily activities, and is responsible to the Board of Directors.
Ingingo ya 21: Imicungire ya RRA n’inshingano za Komiseri Mukuru Article 21: Management of RRA and responsibilities of General Article 21: Gestion de RRA et attributions du Commissaire Général Ingingo ya 21: Imicungire ya RRA n’inshingano za Komiseri Mukuru Article 21: Management of RRA and responsibilities of the Commissioner General Article 21: Gestion de RRA et attributions du Commissaire Général Imicungire ya buri munsi ya RRA ishinzwe Komiseri Mukuru. Afite ububasha bwo The daily management of RRA shall be entrusted to its Commissioner General. La gestion journalière de RRA est assurée par le Commissaire Général. Ce dernier a 22 O.G. n° special of 15/05/2009 guhuza no kuyobora ibikorwa bya buri munsi bya RRA kandi akabazwa n’Inama y’Ubuyobozi byayo bishyirwa mu bikorwa. ibyemezo uko He/she has powers of directing and coordinating daily activities of RRA and shall be answerable to the Board of Directors for the implementation of its decisions. pour compétence et attributions de coordonner et de diriger les activités journalières de RRA et est responsable devant le Conseil d‟Administration de la mise en exécution de ses décisions. By‟umwihariko, ashinzwe ibi bikurikira: Komiseri Mukuru The Commissioner General specifically be responsible for: shall Commissaire Le particulièrement responsable de: Général est 1° guhuza no gucunga ibikorwa bya buri munsi bya RRA; 1° coordinating and managing daily activities of RRA; the 1° coordonner et gérer journalières de RRA; les activités 2° gutanga amabwiriza y‟akazi ka RRA n‟ay‟ubuyobozi bw‟amashami ya RRA; 2° issuing work instructions within administrative RRA instructions for RRA departments; and 2° donner des instructions de service au sein de RRA et de la Direction de tous ses Départements ; gutegura politiki ya RRA no 3° kuyishyikiriza inama y‟ubutegetesi kugira ngo iyinononsore kandi iyemeze mbere y‟uko ishyikirizwa Inama y‟Abaminisitiri na Minisitiri ureberera RRA; 3° preparing and transmitting RRA‟s policy to the Board of Directors for analysis and approval before its submission to the Cabinet by the Minister supervising RRA; 3° élaborer et soumettre la politique de RRA au Conseil d‟Administration pour approbation avant d‟être soumise au Conseil des Ministres par le Ministre de tutelle de RRA; 4° gutegura no gushyikiriza y‟ubutegetesi w‟ingengo mwaka y‟imikoreshereze y‟umwaka ushize; inama imbanzirizamushinga izakoreshwa mu raporo y‟imari na y‟ingengo y‟imari ukurikira 4° preparing and transmitting to the Board of Directors the draft budget proposal for the following fiscal year and the budget execution report for the previous fiscal year; 4° élaborer et soumettre au Conseil d‟Administration l‟avant-projet de budget pour le rapport d‟exécution du budget pour l‟exercice précédent ; l‟exercice suivant ainsi que 5° gushyira mu bikorwa ingengo y‟imari no gucunga umutungo bya RRA; 5° executing the budget and managing the property of RRA; 5° assurer l‟exécution du budget et la gestion du patrimoine de RRA; 6° gukurikirana imicungire y‟abakozi ba 6° ensuring the management of RRA 6° assurer le suivi de la gestion du 23 RRA akurikije amategeko; staff in accordance with the law; personnel de RRA conformément à la loi; O.G. n° special of 15/05/2009 7° kumenyesha mu nyandiko inama y‟ubutegetesi imigendekere n‟ibikorwa bya RRA, nibura rimwe mu gihembwe; 7° informing in writing the Board of Directors on the progress of RRA activities at least once a term; écrit informer par 7° le Conseil d‟Administration du déroulement des activités de RRA au moins une fois par trimestre ; 8° gutegura no gushyikiriza Minisiteri ireberera RRA, mbere y’uko umwaka ibiteganyijwe urangira, w’ibaruramari by’inyongera by’uwo mwaka; supervising RRA 8° preparing and submitting to the Minister the proposed supplementary benefits before the current financial year ends; 8° élaborer et soumettre, avant la fin de l‟exercice comptable, au Ministère de prévisions de RRA, tutelle supplémentaires dudit exercice; les 9° gutegura gahunda y’ibikorwa bya RRA; 9° preparing the plan of action of 9° élaborer le plan d‟action de RRA; RRA; 10° y’amategeko. guhagararira RRA imbere 10° representing RRA before the law. 10° représenter RRA devant la loi. - 22 Verify source ↗
Amasezerano yerekeye
AI-assisted research summary: The Board of Directors and the Commissioner General must conclude a performance contract.
Ingingo ya 22: Amasezerano yerekeye gahunda y’ibikorwa hagati y’Inama y’Ubuyobozi na Komiseri Mukuru Article 22: Performance contract between the Commissioner General and the Board of Directors Article 22: Contrat de performance entre le Conseil d’Administration et le Commissaire Général 23: Restrictions Article the Commissioner General and the Deputy Commissioner General on Ingingo ya 22: Amasezerano yerekeye gahunda y’ibikorwa hagati y’Inama y’Ubutegetsi na Komiseri Mukuru Article 22: Performance contract between the Commissioner General and the Board of Directors Article 22: Contrat de performance entre le Conseil d’Administration et le Commissaire Général Hagati y’Inama y’Ubutegetsi na Komiseri Mukuru hakorwa amasezerano yerekeye gahunda y’ibikorwa agaragaza nibura inshingano ruhande n’ibyangombwa bikenewe kugira ngo RRA igere ku nshingano zayo. buri za and of Directors There shall be concluded between the Board the Commissioner General, a performance contract the responsibilities of each party and conditions required in order for RRA to fulfil its responsibilities. indicating least at Un contrat de performance est signé entre et le Conseil le d‟Administration Commissaire Général. Ce contrat détermine au moins les obligations de chaque partie et les moyens requis pour la réalisation de la mission de RRA. 24 O.G. n° special of 15/05/2009 - 23 Verify source ↗
Ibibujijwe kuri Komiseri
AI-assisted research summary: The Commissioner General and Deputy Commissioner General are not allowed to do other work, business operations, or any other profit-making activity.
Ingingo ya 23: Ibibujijwe kuri Komiseri Mukuru na Komiseri Mukuru Wungirije the Commissioner Article 23: Restrictions au Commissaire Général et au Commissaire Général Adjoint 4 O.G. n° special of 15/05/2009 Ingingo ya 23: Ibibujijwe kuri Komiseri na Komiseri Mukuru Mukuru Wungirije Article 23: Restrictions on Commissioner General and Deputy Commissioner General the the Article 23: Restrictions au Commissaire Général et au Commissaire Général Adjoint Komiseri Mukuru na Komiseri Mukuru undi Wungirije murimo n’ibikorwa by’ubucuruzi cyangwa indi mirimo yose ibyara inyungu. ntibemerewe gukora The Commissioner General and the Deputy Commissioner General shall not be allowed to perform any other work or business operations or any other profit making activity. Il est interdit au Commissaire Général et au Commissaire Général Adjoint d’exercer d’autres fonctions ou des activités commerciales ou toute autre activité lucrative. - 24 Verify source ↗
Usimbura Komiseri
AI-assisted research summary: If the Commissioner General is absent or impeded, the Deputy Commissioner General replaces them and informs the Board. If both are absent, the Board appoints an acting replacement and sets the length of service.
Ingingo ya 24: Usimbura Komiseri Mukuru iyo adahari cyangwa yagize impamvu Article the 24: Replacement Commissioner General in the event of his or her absence or impediment of Article 24: Remplacement du Commissaire Général en cas d’absence ou d’empêchement Impamvu Ingingo ya 24: Usimbura Komiseri Mukuru iyo adahari cyangwa yagize impamvu Article 24: Acting authority in the event of absence or impediment of the Commissioner General 24: Article du Commissaire Général en cas d’absence ou d’empêchement Remplacement Mu gihe Komiseri Mukuru adahari cyangwa yagize impamvu, asimburwa na Wungirije Mukuru Komiseri akabimenyesha Inama y’Ubutegetsi. Iyo bombi badahari, inama y’ubutegetesi igena ubwayo umusigariraho n’igihe azamara. Impamvu zituma - 25 Verify source ↗
Grounds for suspension or
AI-assisted research summary: The Commissioner General or Deputy Commissioner General may be suspended or removed for listed misconduct-related reasons, and the Board of Directors must report such cases to competent authorities.
Ingingo ya 25: zituma Komiseri Mukuru cyangwa Komiseri Mukuru Wungirije bahagarikwa cyangwa bavanwa ku mirimo Article 25: Grounds for suspension or removal from office of the Commissioner General or the Deputy Commissioner general Article 25: Raisons de suspension et de révocation du Commissaire Général ou du Commissaire Général Adjoint de leurs fonctions Ingingo ya 25: Komiseri Mukuru cyangwa Komiseri Mukuru Wungirije bahagarikwa cyangwa bavanwa ku mirimo Where the Commissioner General is absent or impeded, he/she shall be replaced by the Deputy Commissioner the Board of General and inform Directors the event of thereof. In absence of both of them, the Board of his/her Directors substitute and his/her term of office. determine shall Article 25: Grounds for suspension or removal the Commissioner General or the Deputy Commissioner General office from of En cas d‟absence ou d‟empêchement du Commissaire Général, il est remplacé par le Commissaire Général Adjoint et en informe le Conseil d‟Administration. En cas d‟absence des deux (2) responsables, le Conseil d‟Administration détermine son remplaçant et son mandat. Article 25: Raisons de suspension ou de révocation du Commissaire Général ou du Commissaire Général Adjoint de ses fonctions Hakurikijwe uko bashyirwaho nk’uko biteganywa mu ngingo ya 20 y’iri tegeko, Komiseri Mukuru cyangwa Komiseri Mukuru Wungirije bashobora guhagarikwa gusezererwa cyangwa by’agateganyo Following their appointment modalities as provided for in Article 20 of this Law, the Commissioner General or the Deputy Commissioner General may be suspended or removed from office for Conformément aux modalités de leur nomination telles que prévues par l‟article 20 de la présente loi, le Commissaire Général ou le Commissaire Général Adjoint peut être suspendu ou démis de 25 burundu kubera impamvu zikurikira: the following reasons: ses fonctions pour les motifs suivants: O.G. n° special of 15/05/2009 1° imyifatire mibi, kurya ruswa, kunyereza umutungo wa Leta; 2° ubushishozi buke ku murimo; 1° misconduct, corruption and embezzlement of public funds; 2° insufficient level of care in his/her duties; méconduite, 1° détournement des fonds publics; 2° niveau bas de discernement au service; corruption ou 3° kutubahiriza umurimo we; amasezerano agenga 3° non-observance of his/her employment contract; 3° violation des termes de son contrat de travail; 4° mu gihe atagishoboye kwishyura imyenda afite cyangwa yahombye burundu; 5° mu gihe yakatiwe burundu n’inkiko igihano kingana cyangwa kirenze amezi atandatu (6); 6° indi mpamvu iyo ari yo yose imubuza kurangiza inshingano ze. 4° insolvency or bankruptcy; 4° insolvabilité ou faillite; 5° in case he/she is definitively sentenced to an imprisonment term equal to or exceeding six (6) months; 6° any other reason that hinders the fulfillment of his/ her duties. 5° condamnation définitive à une peine d‟emprisonnement supérieure ou égale à six (6) mois; 6° tout autre motif l‟empêchant de remplir ses fonctions. Inama y’Ubuyobozi igaragaza muri raporo igenewe inzego zibifitiye ububasha ko Komiseri Mukuru cyangwa Komiseri Mukuru Wungirije yagaragaweho ibivugwa mu gika cya mbere cy’iyi ngingo. The Board of Directors shall indicate in its report to competent authorities if any of the situations referred to in paragraph one of this Article happens to the Commissioner General or Deputy Commissioner General. rapport Le Conseil d‟Administration notifie dans un organes adressé compétents que le Commissaire Général ou le Commissaire Général Adjoint affiche une des situations visées à l‟alinéa premier du présent article. aux - 26 Verify source ↗
Sitati igenga
AI-assisted research summary: The Board of Directors may make statutes for RRA departments about staff, organisational structure, and duties, following the principles set by laws on public institution staff.
Ingingo ya 26: Sitati igenga abakozi, imiterere n’inshingano by’inzego z’imirimo bya RRA Article 26: Statutes governing staff members and organisational structure of RRA Departments Article 26: Statut du personnel et structure organisationnelle des départements de RRA Ingingo ya 26: Sitati igenga abakozi, by’inzego z’imirimo bya RRA imiterere n’inshingano Article 26: Statutes governing staff and organisational structure of RRA Departments Article 26: Statut du personnel et structure des départements de RRA organisationnelle igenga abakozi, Sitati imiterere n‟inshingano by‟inzego z‟imirimo bya RRA bishyirwaho n‟Inama y‟Ubuyobozi ateganywa ku mahame ishingiye The Board of Directors shall make and Statutes of RRA organisational the Departments on the basis of governing structure staff personnel Le Conseil d‟Administration fixe le Statut structure et du organisationnelle des Départements de RRA conformément aux principes prévus la 26 O.G. n° special of 15/05/2009 n‟amategeko agenga abakozi b‟ibigo bya Leta. principles provided by laws governing the staff of public institutions. les par lois d‟établissements publics. régissant les agents - 27 Verify source ↗
Ibigenerwa abagize
AI-assisted research summary: RRA senior management and staff emoluments are set by the Board of Directors, while the Commissioner General and Deputy Commissioner General are set by Presidential Order.
Ingingo ya 27: Ibigenerwa abagize Ubuyobozi Bukuru bw’Ikigo n’abakozi Article 27: Emoluments Management Committee and staff for RRA Article 27: Appointements accordés aux membres du Comité de Direction et aux membres du personnel UMUTWE WA V: UMUTUNGO N’IMARI CHAPTER V: PROPERTY AND FINANCE CHAPITRE V : DU PATRIMOINE ET DES FINANCES Ingingo ya 27: Ibigenerwa abagize Ubuyobozi Bukuru bw’Ikigo n’abakozi Article 27: Emoluments for RRA Senior Management staff members and Article 27: Appointements accordés aux membres de la Direction et du personnel de RRA Ibigenerwa Komiseri Mukuru wa RRA na Komiseri Mukuru Wungirije wa RRA inama bigenwa n’Iteka ibigenerwa abandi y’ubutegetesi bagize Ubuyobozi Bukuru bw’Ikigo n’abandi bakozi. rya Perezida. igena for Emoluments the Commissioner General and the Deputy Commissioner General of RRA shall be determined by a Presidential Order. The Board of Directors shall determine emoluments for other members of RRA Senior Management and the staff. accordés appointements Les au Commissaire Général et au Commissaire Général Adjoint de RRA sont déterminés par Arrêté présidentiel. Le Conseil d‟Administration les appointements pour d‟autres membres de la direction et autres membres du personnel. détermine UMUTWE WA V: UMUTUNGO N’IMARI CHAPTER V: PROPERTY AND FINANCE CHAPITRE V: PATRIMOINE ET FINANCES - 28 Verify source ↗
Ibigize Umutungo wa
AI-assisted research summary: RRA’s property consists of movable and immovable property, and its funding sources are listed in the article.
Ingingo ya 28: Ibigize Umutungo wa RRA n’aho ukomoka Article 28: Property of RRA and its source Article 28: Patrimoine de RRA et sa provenance Ingingo ya 28: Ibigize Umutungo wa RRA n’aho ukomoka Article 28: Property of RRA and its source Article 28: Patrimoine de RRA et sa source Umutungo wa RRA ugizwe n’ibintu byimukanwa n’ibitimukanwa. Ukomoka aha hakurikira: The property of RRA shall be comprised of movable and immovable property. It shall derive from the following: Le patrimoine de RRA comprend des biens meubles et immeubles. Il provient des sources suivantes: 1° ingengo y’imari igenerwa na Leta; 1° State budget allocations; 1° les dotations budgétaires de l‟Etat; 2° ibikorwa n‟imirimo byakozwe na RRA; 2° activities and services delivered by inkunga zaba 3° iz‟abaterankunga; iza Leta cyangwa 3° Government or donors subsidies; RRA; 2° le produit des services prestés par RRA; 3° les subventions de l‟Etat ou des donateurs; 27 O.G. n° special of 15/05/2009 4° inguzanyo zihabwa RRA zemewe na Minisitiri ushinzwe imari kandi amaze kuzitangira uburenganzira; 4° loans extended to RRA, approved and authorised by the Minister in charge of Finance; 4° des emprunts accordés à RRA acceptés par le Ministre ayant les finances dans ses attributions et après son accord; 5° impano n’indagano. 5° donation and bequests. 5° des dons et legs. - 29 Verify source ↗
Aho amafaranga yinjizwa
AI-assisted research summary: RRA must deposit all collected revenues into the Government treasury, but it may keep a percentage set by the Minister responsible for finance.
Ingingo ya 29: Aho amafaranga yinjizwa na RRA ashyirwa n’ayo ishobora gusigarana Article 29: RRA collections and retentions Article 29: Destination des fonds collectés par RRA et pourcentage des recettes qu’il peut retenir Ingingo ya 29: Aho amafaranga yinjizwa ishobora na RRA ashyirwa n’ayo gusigarana Article 29: Deposit of funds collected by RRA and retentions Article 29: Destination des fonds collectés par RRA et pourcentage à retenir iri Amafaranga yose yinjizwa na RRA, hakurikijwe tegeko, ashyirwa mu Isanduku ya Leta. Ariko RRA ishobora gusigarana ijana umugabane w‟ayinjijwe ugenwa n‟iteka rya Minisitiri ufite imari mu nshingano ze, hubahirijwe itegeko imari n‟umutungo bya Leta, kugira ngo irangize inshingano zayo. ryerekeye ngenga ku ya Imenyekanisha 30: Ingingo ry’umubare w’amafaranga yinjiye mu kigega iyacunga n’igenzurwa ryayo cya RRA, uko in accordance with All revenues collected by RRA in conformity with this Law shall be deposited into the Government treasury. However, the Organic Law on State finances and Property, RRA may retain a percentage of the collected value determined by an Order of the Minister in charge of its Finance responsibilities. in order fulfill to Tous les fonds perçus par RRA en vertu de la présente loi sont versés au trésor public. Toutefois, pour s‟acquitter de sa mission, RRA peut garder un certain pourcentage des recettes déterminé par Arrêté du Ministre ayant les finances dans ses attributions conformément à la Loi organique relative aux finances et au patrimoine de l‟Etat. - 30 Verify source ↗
Imenyekanisha ry’umubare
AI-assisted research summary: RRA must report its collected funds and use to its supervising Ministry, and its finances must be audited under public finance rules.
Ingingo ya 30: Imenyekanisha ry’umubare w’amafaranga yinjiye mu kigega cya RRA, uko iyacunga n’igenzurwa ryayo Article 30: Declaration, management and audit of RRA books of account Article 30: Déclaration, gestion et audit des fonds enregistrés dans les livres de RRA Article 30: Declaration, management and audit of RRA books of account Article 30 : Déclaration, gestion et audit des fonds enregistrés dans les livres de RRA, imenyesha Minisiteri RRA iyireberera, umubare w‟amafaranga yinjiye mu kigega cyayo n‟uko iyakoresha. Hagomba kubaho igenzura ry‟imikoreshereze y‟amafaranga ya RRA hakurikijwe amategeko agenga inform its supervising RRA shall Ministry of the amount of money collected and its use. There shall be an audit of RRA finances in accordance with legal provisions on public finance RRA informe son Ministère de tutelle du montant de fonds reçus et de leur gestion. Un audit sur l‟utilisation des fonds de RRA doit être effectué conformément aux dispositions légales régissant la gestion 28 O.G. n° special of 15/05/2009 imicungire y‟imari ya Leta. management. des finances publiques. - 31 Verify source ↗
Igenzura rya buri mwaka
AI-assisted research summary: The Auditor General of State Finances must carry out the annual audit of RRA finances.
Ingingo ya 31: Igenzura rya buri mwaka ry’imikoreshereze y’amafaranga ya RRA Article 31: Annual audit of RRA finances Article 31: Audit annuel des finances de RRA 5 O.G. n° special of 15/05/2009 Ingingo ya 31: Igenzura rya buri mwaka ry’imikoreshereze ya RRA y’amafaranga Article 31: Annual audit of RRA finances Article 31: Audit annuel des finances de RRA Igenzura rya buri mwaka ry‟imikoreshereze y‟amafaranga rikorwa n‟Umugenzuzi Mukuru w‟Imari ya Leta, hakurikijwe amategeko abigenga. RRA ya The Auditor General of State Finances shall carry out the annual audit of RRA finances in accordance with the relevant laws. L‟audit annuel des finances de RRA est effectué par l‟Auditeur Général des Finances de l‟Etat conformément aux dispositions légales en la matière. - 32 Verify source ↗
Iyemezwa n’icungwa
AI-assisted research summary: RRA’s budget must be approved and managed under the relevant legal provisions.
Ingingo ya 32: Iyemezwa n’icungwa ry’ingengo y’imari ya RRA Article 32: Approval and management of RRA budget Article 32: Adoption et gestion du budget de RRA Ingingo ya 32: Iyemezwa n’icungwa ry’ingengo y’imari ya RRA Article Approval 32: management of RRA budget and Article 32: Adoption et gestion du budget de RRA Ingengo y’imari ya RRA yemezwa kandi igacungwa amategeko hakurikijwe abigenga. The budget of RRA shall be approved and managed in accordance with relevant legal provisions. Le budget de RRA est adopté et géré conformément aux dispositions légales en la matière. ya Ingingo Imikoreshereze, 33: imicungire n’imigenzurire by’umutungo bya RRA - 33 Verify source ↗
Imikoreshereze,
AI-assisted research summary: RRA property must be used, managed, and audited in line with applicable laws. The Internal Audit Service must regularly audit RRA accounting records and submit its report to the Board of Directors, with a copy to the Commissioner General of RRA.
Ingingo ya 33: Imikoreshereze, imicungire n’imigenzurire by’umutungo bya RRA Article 33: Use, management and audit of RRA property Article 33: Utilisation, gestion et audit du patrimoine de RRA Article 33: Use, management and audit of RRA property Article 33: Utilisation, gestion et audit du patrimoine de RRA RRA Imikoreshereze, imicungire n’imigenzurire bya bikorwa by’umutungo hakurikijwe abigenga. amategeko Ubugenzuzi bushinzwe igenzura rya buri munsi ry’imikoreshereze y’umutungo wa RRA bushinzwe kugenzura buri gihe inyandiko z’ibaruramari za RRA. Buha y’ubutegetesi inama bukagenera kopi Komiseri Mukuru wa RRA. raporo The use, management and audit of the RRA property shall be carried out in accordance with relevant laws. The Internal Audit Service shall be responsible for conducting regular audit of RRA accounting records. It shall the Board of submit its report to Directors with the to copy Commissioner General of RRA. a L’utilisation, la gestion et l’audit du sont effectués patrimoine de RRA conformément aux dispositions légales en la matière. Le service d’audit interne de RRA est tenu d’assurer la vérification régulière des documents comptables de RRA. Il soumet son rapport au Conseil d’Administration et réserve copie au Commissaire Général de RRA. 29 - 34 Verify source ↗
Ubugenzuzi bwa RRA
AI-assisted research summary: RRA’s Internal Audit Service must audit accounting records and report to the Board of Directors, with copies to the Commissioner General and, for quarterly reports, the supervising Ministry.
Ingingo ya 34: Ubugenzuzi bwa RRA n’inshingano zabwo Article 34: RRA Internal Audit Service and its responsibilities Article 34: Service d’audit interne de RRA et ses attributions Ingingo ya 34: Ubugenzuzi bwa RRA n’inshingano zabwo Article 34: Internal Audit Service of RRA and its responsibilities Article 34: Service d’audit interne de RRA et ses attributions O.G. n° special of 15/05/2009 Ubugenzuzi bushinzwe igenzura rya buri munsi ry’imikoreshereze y’umutungo wa RRA bushinzwe kugenzura buri gihe inyandiko z’ibaruramari za RRA. Buha raporo inama y’ubutegetesi bukagenera kopi Komiseri Mukuru wa RRA. Iyo raporo igaragaza ingamba zo gukosora ibikosamye. Ubugenzuzi bugomba kandi gushyikiriza inama y‟ubutegetesi raporo y‟igenzura rya buri gihembwe, bukerekana mu ncamake amagenzura yakozwe muri icyo gihembwe, bukagenera kopi Komiseri Mukuru na Minisiteri ireberera RRA. The Internal Audit Service of RRA shall be responsible for the daily auditing of RRA accounting records. It shall submit a report to the Board of Directors with the a Commissioner General of RRA. copy to The report shall indicate recommended strategies to correct errors. The Internal Audit Service shall also transmit to the Board of Directors a quarterly audit report showing the summary of reports of audits carried out during that term, and send a copy to the Commissioner General and the Ministry supervising RRA. Le service d‟audit interne de RRA est chargé, à tout moment, de vérifier les documents comptables de RRA. Il doit soumettre le rapport de chaque audit au Conseil d‟Administration et réserver copie au Commissaire Général de RRA. Ce rapport montre les stratégies de redressement des erreurs. Le service d‟audit interne doit également soumettre le rapport trimestriel d‟audit au Conseil d‟Administration qui reprend le résumé des audits effectués pendant le trimestre et réserver copie au Commissaire Général et au Ministre de tutelle de RRA. - 35 Verify source ↗
Igenzurwa
AI-assisted research summary: The use of RRA property must be audited and reported on in line with laws governing state property management.
Ingingo ya 35: Igenzurwa Article 35: Audit of the use of RRA finances Article 35: Audit d’utilisation du patrimoine de RRA Ingingo ya 35: Igenzurwa ry’imikoreshereze y’umutungo wa RRA Article 35: Auditing the use of RRA property Article 35: Audit d’utilisation du patrimoine de RRA Imikoreshereze y‟umutungo wa RRA igenzurwa raporo, hakurikijwe amategeko agenga icungwa ry‟umutungo wa Leta. igakorerwa kandi The use of RRA property shall be subject to an audit and report made in conformity with laws governing the management of state property. L‟utilisation du patrimoine de RRA fait l‟objet d‟audit et un rapport en est fait conformément aux dispositions légales régissant la gestion du patrimoine de l‟Etat. - 36 Verify source ↗
Raporo y’umwaka
AI-assisted research summary: The Commissioner General of RRA must submit an annual financial report to the supervising Minister within three months after the financial year ends, and it must first be approved by the Board of Directors.
Ingingo ya 36: Raporo y’umwaka w’ibaruramari Article 36: Annual financial Report Article 36: Rapport annuel de l’exercice comptable UMUTWE WA VI: INGINGO ZISOZA CHAPTER VI: FINAL PROVISIONS CHAPITRE V: DISPOSITIONS FINALES Ingingo ya 36: Raporo y’umwaka w’ibaruramari Article 36: Annual financial Report Article 36: Rapport annuel de l’exercice comptable Mu mezi atatu (3) akurikira impera Within three (3) months following the Le Commissaire Général de RRA soumet 30 O.G. n° special of 15/05/2009 z‟umwaka Komiseri w‟ibaruramari, Mukuru wa RRA ashyikiriza Minisitiri uyireberera y‟umwaka raporo w‟ibaruramari, imaze kwemezwa n‟Inama y‟Ubuyobozi amategeko hakurikijwe agenga imicungire y‟imari n‟umutungo bya Leta. the financial year, closure of the Commissioner General of RRA shall submit an annual financial report to the supervising Minister, after approval by the Board of Directors in accordance with laws governing management of State finance and property. à son Ministre de tutelle, dans les trois (3) mois qui suivent la fin de l‟exercice comptable, un l‟exercice le Conseil comptable approuvé par d‟Administration aux dispositions régissant les finances et le patrimoine de l‟Etat. conformément rapport de UMUTWE WA VI: INGINGO ZISOZA CHAPTER PROVISIONS VI: FINAL CHAPITRE VI: DISPOSITIONS FINALES - 37 Verify source ↗
Itegurwa n’isuzumwa
AI-assisted research summary: This provision says the Law was prepared, examined, and adopted in Kinyarwanda.
Ingingo ya 37: Itegurwa n’isuzumwa ry’iri tegeko Article 37: Preparation and examination of this Law Article 37: Initiation et examen de la présente Loi Ingingo ya 37: Itegurwa n’isuzumwa ry’iri tegeko Article 37: examination of this Law Preparation and Article 37: Initiation et examen de la présente loi tegeko ryateguwe mu Iri rurimi rw‟ikinyarwanda, risuzumwa kandi ritorwa mu rurimi rw‟ikinyarwanda. This Law was prepared, examined and adopted in Kinyarwanda. La présente loi a été initiée, examinée et adoptée en kinyarwanda. - 38 Verify source ↗
Ivanwaho ry’ingingo
AI-assisted research summary: This article repeals earlier legal provisions that conflict with this Law.
Ingingo ya 38: Ivanwaho ry’ingingo z’amategeko zinyuranyije n’itegeko Article 38: Repealing of provisions inconsistent Article 38: Abrogation des dispositions légales contraires Ingingo ya 38: Ivanwaho ry’ingingo zinyuranyije n’itegeko Article 38: Repealing of inconsistent provisions Article 38: Disposition abrogatoire Ingingo zose z‟amategeko abanziriza iri kandi zinyuranyije na ryo zivanyweho. All prior legal provisions contrary to this Law are hereby repealed. Toutes les dispositions légales antérieures contraires à la présente loi sont abrogées. - 39 Verify source ↗
Igihe itegeko ritangira
AI-assisted research summary: This law takes effect on the day it is published in the Official Gazette of Rwanda.
Ingingo ya 39: Igihe itegeko ritangira gukurikizwa Article 39: Commencement Article 39: Entrée en vigueur de la présente loi 6 O.G. n° special of 15/05/2009 ITEGEKO N° 08/2009 RYO KUWA 27/04/2009 RIGENA IMITERERE, N’INSHINGANO IMIKORERE BY’IKIGO CY’IMISORO N’AMAHORO (RRA) LAW N° 08/2009 OF 27/04/2009 DETERMINING THE ORGANISATION, FUNCTIONING AND RESPONSIBILITIES OF REVENUE RWANDA AUTHORITY (RRA) LOI N°08/2009 DU PORTANT FONCTIONNEMENT ATTRIBUTIONS DE RWANDAIS DES RECETTES (RRA) 27/04/2009 ORGANISATION, ET L’OFFICE Twebwe, KAGAME Paul, Perezida wa Repubulika; We, KAGAME Paul, President of the Republic; Nous, KAGAME Paul, Président de la République; INTEKO ISHINGA AMATEGEKO YEMEJE, NONE NATWE DUHAMIJE, DUTANGAJE ITEGEKO RITEYE RITYA KANDI DUTEGETSE KO RYANDIKWA MU IGAZETI YA LETA YA REPUBULIKA Y’U RWANDA THE HAS PARLIAMENT ADOPTED AND WE SANCTION, PROMULGATE THE FOLLOWING LAW AND ORDER IT BE PUBLISHED IN THE OFFICIAL GAZETTE OF THE REPUBLIC OF RWANDA LE PARLEMENT A ADOPTE ET SANCTIONNONS, NOUS PROMULGUONS LA LOI DONT LA TENEUR SUIT ET ORDONNONS QU’ELLE SOIT PUBLIEE AU JOURNAL OFFICIEL DE LA REPUBLIQUE DU RWANDA INTEKO ISHINGA AMATEGEKO: THE PARLIAMENT: LE PARLEMENT: Umutwe w‟Abadepite, mu nama yawo yo kuwa 11 Gashyantare 2009; The Chamber of Deputies, in its session of 11/02/ 2009; La Chambre des Députés, en sa séance du 11/02/2009; Umutwe wa Sena, mu nama yawo yo kuwa 28 Ugushyingo 2008; The Senate, 28/11/2008; in its session of Le Sénat, en sa séance du 28/11/2008; ku Itegeko Nshinga Ishingiye rya Repubulika y‟ u Rwanda ryo kuwa 04 Kamena 2003 nk‟uko ryavuguruwe kugeza ubu, cyane cyane mu ngingo zaryo, iya 62, iya 66, iya 67, iya 88, iya 89, iya 90, iya Pursuant to the Constitution of the Republic of Rwanda of 04 June 2003 as amended to date, especially in Articles 62, 66, 67, 88, 89, 90, 92, 93, 95, 108, 113, 118, 183, 191 and 201; Vu la Constitution de la République du Rwanda du 04 juin 2003 telle que révisée à ce jour, spécialement en ses articles 62, 66, 67, 88, 89, 90, 92, 93, 95, 108, 113, 118, 183, 191 et 201; 7 92, iya 93, iya 95, iya 108, iya 113, iya 118, iya 183, iya 191 n‟iya 201; Ishingiye ku Itegeko Ngenga n° 14/2004 ryo kuwa 26 Gicurasi 2004 rishyiraho amategeko rusange yerekeye Ibigo bya Leta nk‟uko ryahinduwe kandi ryujujwe kugeza ubu, cyane cyane mu ngingo yaryo ya 17; Ishingiye ku Itegeko Ngenga n° 37/2006 ryo kuwa 12/09/2006 ryerekeye imari n‟umutungo bya Leta nk‟uko ryahinduwe kandi ryavuguruwe kugeza ubu; Pursuant to Organic Law n° 14/2004 of 26/05/2004 General Provisions governing public institutions as modified in Ingingo ya 39: Igihe itegeko ritangira gukurikizwa Article 39: Commencement Article 39: Entrée en vigueur Iri tegeko ritangira gukurikizwa ku munsi ritangarijweho mu Igazeti ya Leta ya Repubulika y‟u Rwanda. This Law shall come into force on the date of its publication in the Official Gazette of the Republic of Rwanda. La présente loi entre en vigueur le jour de sa publication au Journal Officiel de la République du Rwanda. Kigali, kuwa 27/04/2009 Kigali, on 27/04/2009 Kigali, le 27/04/2009 31 Perezida wa Repubulika KAGAME Paul (sé) The President of the Republic KAGAME Paul (sé) Le Président de la République KAGAME Paul (sé) O.G. n° special of 15/05/2009 Minisitiri w‟Intebe MAKUZA Bernard (sé) The Prime Minister MAKUZA Bernard (sé) Le Premier Ministre MAKUZA Bernard (sé) Bibonywe kandi bishyizweho Ikirango cya Repubulika: Seen and sealed with the Seal of the Republic: Vu et scellé du Sceau de la République : Minisitiri w‟Ubutabera/Intumwa Nkuru ya Leta KARUGARAMA Tharcisse (sé) The Minister of Justice/Attorney General Le Ministre de la Justice/Garde des Sceaux KARUGARAMA Tharcisse (sé) KARUGARAMA Tharcisse (sé) 32
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LAW N° 08/2009 OF 27/04/2009 DETERMINING THE ORGANISATION, FUNCTIONING AND RESPONSIBILITIES OF RWANDA REVENUE AUTHORITY (RRA)
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