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Rwanda Case Law

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Tax law RS/INJUST/RCOM 00016/2022/SC

IKIGO CYIMISORO N'AMAHORO v. SUGIRA LTD

Court
Supreme Court
Case number
RS/INJUST/RCOM 00016/2022/SC

The Supreme Court held that transport carried out as an accessory to BRALIRWA distribution was not VAT-exempt, so RRA’s VAT assessment against SUGIRA Ltd stood.

  • Value added tax (tva)
  • Transport services exemption
  • Distribution agreements
  • Tax equity
  • Interpretation of tax statutes
  • Value-added-tax
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Tax law RCOMA 0156/12/CS

IKIGO CY’IMISORO N’AMAHORO (RRA) v. SDV TRANSAMI RWANDA

Court
Supreme Court
Case number
RCOMA 0156/12/CS

Rwanda Supreme Court partly allowed appeals over withholding tax, penalties, and depreciation, ordering recalculation of 2009 tax while confirming tax liability and no costs.

  • Interpretation of tax statutes
  • Withholding tax on interest
  • Retroactivity of tax laws
  • Tax penalties
  • Business income taxation
  • Depreciation (amortization) of assets
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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.