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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 RCOMA 0121/12/CS

PEMBE FLOUR MILLS Ltd v IKIGO CY’IMISORO N’AMAHORO (RRA)

Court
Supreme Court
Case number
RCOMA 0121/12/CS

The Supreme Court of Rwanda dismissed Pembe Flour Mills’ tax appeal, upholding RRA’s assessment and refusing claimed deductions for interest, benefits in kind, bad debt, and investment relief.

  • Corporate income tax
  • Tax deductions
  • Investment incentives
  • Employee benefits taxation
  • Bad debt deduction
  • Appeals procedure
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Tax law RCOMA 0127/11/CS

CORAR v. IKIGO CY’IMISORO N’AMAHORO

Court
Supreme Court
Case number
RCOMA 0127/11/CS

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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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.