KABERI COMPANY Ltd v. RWANDA REVENUE AUTHORITY (RRA)

KABERI COMPANY Ltd v. RWANDA REVENUE AUTHORITY (RRA)

The Court of Appeal held that KABERI COMPANY Ltd lost in both lower courts on the same grounds, as both courts addressed and rejected the same substantive arguments regarding the lawfulness of the tax assessment, the use of EBM records, the applicable law, and the language of the audit report. Therefore, under Article 52(3) of Law No 30/2018, a second appeal was inadmissible. The jurisdictional objection by RRA was upheld, and the appeal was dismissed for lack of jurisdiction.

Citation
RCOMAA 00052/2021/CA
Parties
Applicant: KABERI COMPANY Ltd; Respondent: RWANDA REVENUE AUTHORITY (RRA)
Court
Court of Appeal
Jurisdiction
Rwanda
Judgment Date
21 October 2022
Case Number
RCOMAA 00052/2021/CA
Procedural Posture
Civil Appeal / Court of Appeal Judgment on Jurisdictional Objection
Outcome
Appeal dismissed for lack of jurisdiction
Legal Topics
Jurisdiction of Appellate Courts, Tax Assessment Without Prior Notice, Burden of Proof in Tax Disputes, Use of Language in Administrative Proceedings
Source Language
rw
Tax Law Civil Procedure Jurisdiction of Appellate Courts Tax Assessment Without Prior Notice Burden of Proof in Tax Disputes Use of Language in Administrative Proceedings

Case Brief

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Parties

KABERI COMPANY Ltd

Applicant

RWANDA REVENUE AUTHORITY (RRA)

Respondent

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Jurisdictional Objection

Legal Issues

  1. 1 Whether the Court of Appeal has jurisdiction to hear a second appeal where the appellant lost in both lower courts on the same grounds
  2. 2 Whether the tax assessment without prior notice was lawful
  3. 3 Whether the correct law was applied in the tax assessment

Ratio Decidendi

The Court of Appeal held that KABERI COMPANY Ltd lost in both lower courts on the same grounds, as both courts addressed and rejected the same substantive arguments regarding the lawfulness of the tax assessment, the use of EBM records, the applicable law, and the language of the audit report. Therefore, under Article 52(3) of Law No 30/2018, a second appeal was inadmissible. The jurisdictional objection by RRA was upheld, and the appeal was dismissed for lack of jurisdiction.

Court Disposition

Appeal dismissed for lack of jurisdiction

Orders

  • KABERI COMPANY Ltd to pay RRA 500,000 Frw as advocate's fee and 200,000 Frw as costs at this level
  • Court fees to be borne as incurred