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Rwanda Case Law

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Tax law RLR V.1-2018

TELE 10 RWANDA Ltd v. RWANDA REVENUE AUTHORITY (RRA)_en

Court
Supreme Court
Case number
RCOMAA0037/14/CS

A taxpayer who opts for amicable settlement must file a claim to court within 30 days from the date of notification that amicable settlement is not possible. TELE 10 Rwanda Ltd filed its claim after this period, rendering the claim inadmissible.

Source excerpt

  • Tax assessment
  • Amicable settlement procedure
  • Time limits for judicial claims
  • Admissibility of claims
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Rwanda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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