Re AKAGERA BUSINESS GROUP

Re AKAGERA BUSINESS GROUP

The prohibition on taxpayers submitting new evidence at appeal level under article 1(5) of Law Nº74/2008 is not inconsistent with articles 15 and 16 of the Constitution because taxpayers are a special category with specific legal obligations. The differentiation is based on legitimate grounds, is proportionate to the aim of effective tax administration, and does not amount to unconstitutional discrimination or inequality before the law.

Citation
V.2-2017
Parties
Petitioner: AKAGERA BUSINESS GROUP; Respondent: Rwanda Revenue Authority; Amicus Curiae: Ministry of Justice (Rwanda)
Court
Supreme Court
Jurisdiction
Rwanda
Judgment Date
23 September 2016
Case Number
RS/SPEC/0001/16/CS
Procedural Posture
Constitutional Petition / Final Judgment
Outcome
petition dismissed
Legal Topics
Equality Before the Law, Non Discrimination, Tax Procedure, Production of Evidence, Appeals, Separation of Powers
Source Language
en
Constitutional Law Tax Law Administrative Law Equality Before the Law Non Discrimination Tax Procedure Production of Evidence Appeals +1 more

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Parties

AKAGERA BUSINESS GROUP

Petitioner

Rwanda Revenue Authority

Respondent

Ministry of Justice (Rwanda)

Amicus Curiae

Procedural Posture

Constitutional Petition / Final Judgment

Legal Issues

  1. 1 Whether article 1(5) of Law Nº74/2008 modifying and complementing Law Nº25/2005 on tax procedures is inconsistent with articles 15 and 16 of the Constitution of Rwanda (equality before the law and non-discrimination)

Ratio Decidendi

The prohibition on taxpayers submitting new evidence at appeal level under article 1(5) of Law Nº74/2008 is not inconsistent with articles 15 and 16 of the Constitution because taxpayers are a special category with specific legal obligations. The differentiation is based on legitimate grounds, is proportionate to the aim of effective tax administration, and does not amount to unconstitutional discrimination or inequality before the law.

Court Disposition

petition dismissed

Orders

  • Petition found without merit.
  • Article 1(5) of Law Nº74/2008 modifying and complementing Law Nº25/2005 on tax procedure is not inconsistent with articles 15 and 16 of the Constitution.