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Rwanda Case Law

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Last checked: 12 Oct 2026, 16:51 UTC

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22 Dec 2023

Tax law RLR V.3-2024

IKIGO CY’IMISORO N’AMAHORO (RRA) v. SOCIETÉ RWANDAISE DE DISTRIBUTION ET SERVICES LTD (SRDS LTD)

Court: Supreme Court
Case number: RS/INJUST/RCOM00017/2022/SC

The Supreme Court held that transport used as an accessory to BRALIRWA distribution is not VAT-exempt and reinstated the VAT assessment against SRDS Ltd.

Value added tax (tva)
Exemptions
Transport services
Distribution agreements
Tax assessment
Judicial review

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18 Oct 2011

Tax law R COM 0174/11/HCC

37HATEGEKIMANA v. IKIGO CY’IMISORO N’AMAHORO

Court: Supreme Court
Case number: R COM 0174/11/HCC

The court held that sale of a business property by a TVA-registered trader was taxable, found no transfer of activities, and rejected reliance on lack of penalties.

Value added tax (tva)
Taxable transactions
Exemptions
Penalties
Value-added-tax
Taxable-transactions

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IKIGO CY’IMISORO N’AMAHORO (RRA) v. SOCIETÉ RWANDAISE DE DISTRIBUTION ET SERVICES LTD (SRDS LTD)

37HATEGEKIMANA v. IKIGO CY’IMISORO N’AMAHORO