Hadith.48 - In another narration, it is stated:
"Do not face the crescent moon, nor turn your back to it (whilst relieving oneself)."
Furthermore, if someone does face the Qibla while urinating or relieving themselves and then remembers, they should shift away from it out of respect for the Qibla. They will not rise from that position until Allah سبحانه وتعالى forgives them.
