Rwanda Case Law

RWANDA REVENUE AUTHORITY (RRA) v. UMURUNGI UMWIZERWA_en

Court

Supreme Court

Case number

RCOMAA0020/16/CS

The Commissioner of Customs has the authority under section 135 of EACCMA to demand payment of short-levied tax resulting from erroneous declaration, as this is distinct from offences involving forgery under section 203. The facts of this case do not involve forgery but an error in HS code declaration, justifying the tax demand without prosecution.

Source excerpt

• Erroneous tax declaration
• Powers of customs commissioner
• East african community customs management act
• Short-levied duty
• Forgery vs error in customs declarations

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IKIGO CY’IMISORO N’AMAHORO (RRA) v. UMURUNGI UMWIZERWA

Court

Supreme Court

Case number

RCOMAA00066/2016/SC

The Supreme Court held that the Customs Commissioner had authority under Section 135 of the EACCMA to demand payment of the tax shortfall resulting from an incorrect customs declaration due to mistake, without the need for criminal prosecution under Section 203, as the respondent's conduct did not amount to use of false or fraudulent documents but rather a mistaken declaration. The respondent was therefore liable to pay the assessed tax and damages.

Source excerpt

• Incorrect customs declaration
• Tax assessment
• Administrative powers of customs commissioner
• East african community customs management act

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UMURUNGI UMWIZERWA v. RWANDA REVENUE ATHORITY(RRA)

Court

Commercial High Court

Case number

RCOMA 00215/2016/CHC/HCC

The Commercial High Court held that customs authorities could not impose tax as an offence-based liability when the taxpayer did not admit the alleged incorrect declaration.

• Incorrect tax declaration
• Customs authority powers
• East african community customs management act
• Tax liability
• Procedural fairness
• Customs-law

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