Curated case-law topic
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Rwanda collection links existing source-backed legal records for that research intent.
Read related statutes →Showing 12 useful cases from 30 matching records.
29 Nov 2024
Application for review dismissed as inadmissible because the alleged new documents were not shown to be unavailable when the earlier case was heard.
22 Nov 2024
Second appeal rejected as inadmissible because the appellant lost on the same grounds in both lower courts; RRA awarded costs.
5 Aug 2024
Appeal dismissed: expenses not paid in 2003 could not reduce 2003 taxable income, and generator depreciation was not proven directly business-related.
1 Jul 2023
Appeal dismissed in a tax dispute over the Nyabarongo dam project; the court found no proof of a separate offshore equipment sale and upheld the assessment.
30 Oct 2020
The Court held that pre-tax rulings by the RRA Commissioner General are administrative decisions and that Article 9 of Law No. 026/2019 is constitutional.
30 Jan 2020
The Court upheld articles 16, 17 and 20 of Law No. 75/2018, but declared article 19 unconstitutional for unequal treatment of landowners.
2 Oct 2017
Assessment without notice upheld for missing creditor list; 4% presumptive tax applied; 2008 VAT recognized because RRA’s audit right had prescribed.
6 Oct 2016
Appeal allowed: customs tax based on an alleged incorrect declaration was set aside because the taxpayer did not admit the offence and was not prosecuted.
24 Jun 2016
Supreme Court tax appeal on whether tax equity required comparing profit rates with other traders; higher assessment restored.
29 May 2016
Supreme Court tax appeal dismissed: loan interest, employee benefits in kind, bad debt, and investment allowance claims were rejected.
22 Apr 2016
Supreme Court of Rwanda partly allowed a tax appeal, upholding withholding tax liability and penalties while ordering recalculation of 2009 tax for amortization.
22 Apr 2016
Tax appeal on assessment without prior notice, presumptive taxation, input VAT time limits, and legal costs.