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Rwanda Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

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Tax law RLR V.3-2016

RWANDA REVENUE AUTHORITY v. KAMBA GENERAL MARCHANDISE Ltd_180832_en

Court
Supreme Court
Case number
RCOMA0152/12/CS

The Supreme Court of Rwanda held that buyer caution money was not taxable business income and that RRA bore the burden of proving taxable profit.

  • Taxable income
  • Burden of proof in tax matters
  • Damages for procedural and advocate fees
  • Taxable-income
  • Burden-of-proof
  • Tax-rectification
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Tax law R COM A 0366/14/HCC

IKIGO CY’IMISORO N’AMAHORO V. KAWAIDA LTD

Court
Commercial High Court
Case number
R COM A 0366/14/HCC

The Commercial High Court partially allowed RRA’s appeal, removing VAT on exempt flour but upholding VAT assessed on undeclared sugar sales.

  • Investment incentives
  • Tax exemptions
  • Value added tax (vat)
  • Tax assessment
  • Burden of proof in tax matters
  • Value-added-tax
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.