RRA v. NDEKEZI v HEIFER PROJECT INTERNATIONAL-RWANDA

RRA v. NDEKEZI v HEIFER PROJECT INTERNATIONAL-RWANDA

Both Rwanda Revenue Authority and Heifer Project International-Rwanda are vicariously liable for the faults of their respective employees that led to the loss of tax funds. Each must bear half of the tax liability, and both are entitled to sue their employees if apprehended. No damages or procedural fees are awarded as both parties lost and won in part.

Citation
RCOMA 0031/11/CS
Parties
Appellant/respondent: Rwanda Revenue Authority; Respondent/appellant: Heifer Project International-Rwanda
Court
Supreme Court
Jurisdiction
Rwanda
Judgment Date
27 March 2015
Case Number
RCOMA 0031/11/CS
Procedural Posture
Civil Appeal / Supreme Court Judgment
Outcome
Appeal allowed in part; cross-appeal dismissed.
Legal Topics
Vicarious Liability, Embezzlement, Tax Payment Dispute, Damages, Joint Liability
Source Language
en, rw
Tort Law Contract Law Tax Law Vicarious Liability Embezzlement Tax Payment Dispute Damages Joint Liability

Case Brief

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Parties

Rwanda Revenue Authority

Appellant/respondent

Heifer Project International-Rwanda

Respondent/appellant

Procedural Posture

Civil Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether Heifer Project International-Rwanda had already made payment of the due tax equivalent to 38,520,927 Frw
  2. 2 Whether both parties are vicariously liable for the acts of their employees leading to the loss of tax funds
  3. 3 Whether damages or procedural fees should be awarded to either party

Ratio Decidendi

Both Rwanda Revenue Authority and Heifer Project International-Rwanda are vicariously liable for the faults of their respective employees that led to the loss of tax funds. Each must bear half of the tax liability, and both are entitled to sue their employees if apprehended. No damages or procedural fees are awarded as both parties lost and won in part.

Court Disposition

Appeal allowed in part; cross-appeal dismissed.

Orders

  • Heifer Project International-Rwanda to pay Rwanda Revenue Authority 30,189,106 Frw for due tax and related damages.
  • Judgment of the Commercial High Court quashed.