Re NDAYISABYE

Re NDAYISABYE

Article 9 of Law n° 026/2019 on tax procedures does not amount to authentic interpretation of law as defined by article 96 of the Constitution, but constitutes an administrative act by the Commissioner General to clarify tax law for taxpayers. The Commissioner General's role is distinct from that of ordinary...

Source-derived case information.

Citation
RLR V.1-2022
Parties
Petitioner: Ndayisabye Alexis; Respondent: State of Rwanda
Court
Supreme Court
Jurisdiction
Rwanda
Judgment Date
30 October 2020
Case Number
RS/INCONST/SPEC 00001/2020/SC
Procedural Posture
Constitutional Petition / Final Judgment
Outcome
petition dismissed
Legal Topics
Advance Tax Ruling, Authentic Interpretation, Equality Before the Law, Administrative Acts, Taxpayer Rights
Source Language
en
Constitutional Law Tax Law Administrative Law Advance Tax Ruling Authentic Interpretation Equality Before the Law Administrative Acts Taxpayer Rights

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Parties

Ndayisabye Alexis

Petitioner

State of Rwanda

Respondent

Procedural Posture

Constitutional Petition / Final Judgment

Legal Issues

  1. 1 Whether article 9 of Law n° 026/2019 on tax procedures is inconsistent with articles 15 and 96 of the Constitution of Rwanda

Ratio Decidendi

Article 9 of Law n° 026/2019 on tax procedures does not amount to authentic interpretation of law as defined by article 96 of the Constitution, but constitutes an administrative act by the Commissioner General to clarify tax law for taxpayers. The Commissioner General's role is distinct from that of ordinary taxpayers, justified by the responsibilities assigned by law. The law provides remedies for taxpayers dissatisfied with advance tax rulings, preserving their rights. Therefore, article 9 is not inconsistent with articles 15 or 96 of the Constitution.

Court Disposition

petition dismissed

Orders

  • Petition by Ndayisabye Alexis is declared baseless.
  • Article 9 of Law n° 026/2019 on tax procedures is declared not inconsistent with articles 15 and 96 of the Constitution of Rwanda.