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Rwanda Source-linked decisions Coverage checked

Rwanda Case Law

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Tax law

RLR-V.4-2017

The Supreme Court upheld assessment without notice and the 4% presumptive tax rate, but recognized the taxpayer’s 2008 VAT because the audit period had prescribed.

  • Assessment without notice
  • Tax declaration requirements
  • Presumptive tax regime
  • Tax audit prescription
  • Value added tax (vat)
  • Direct income tax
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Tax law RLR V.4-2017

RWANDA REVENUE AUTHORITY vs RUHANDO

The Supreme Court upheld a 4% presumptive income tax assessment and the full VAT declaration, but quashed damages against Rwanda Revenue Authority.

  • Tax assessment without notice
  • Direct income tax
  • Value added tax (vat)
  • Presumptive tax regime
  • Damages in tax litigation
  • Statutory interpretation
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Tax law RCOMA 0127/11/CS

CORAR v. IKIGO CY’IMISORO N’AMAHORO

The Supreme Court of Rwanda upheld tax assessments on insurance dossier fees, employee lunch benefits, and withholding-tax penalties, while awarding RRA damages.

  • Value added tax (vat)
  • Direct income tax
  • Withholding tax
  • Employee benefits taxation
  • Tax penalties
  • Value-added-tax
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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.