Rwanda Case Law

SONARWA LIFE ASSURANCE COMPANY LTD v RUGINA

Court

Supreme Court

Case number

RS/INJUST/RSOC 00001/2022/SC

Rugina Jason was entitled to equal pay as Branch Manager per company regulations and national law. His dismissal was unlawful as procedural requirements were not met. Salary arrears were not time-barred due to continuous reminders and legal action. Damages were properly calculated based on net salary. Procedural bars prevented review of issues not appealed in ordinary proceedings.

Source excerpt

• Equal pay
• Unlawful dismissal
• Statute of limitations
• Calculation of damages
• Procedural requirements for appeals

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LAKES CONSORTIUM v. IKIGO CY’IMISORO N’AMAHORO (RRA)

Court

Court of Appeal

Case number

RCOMAA 00015/2019/CA

The Court held that the 2011 tax assessment was not time-barred because the limitation period was five years from 1 January 2012 to 31 December 2016, and the rectification notice was served before expiry. The issuance of a rectification notice replacing a prior assessment did not constitute an unlawful second audit. RRA was entitled to costs and attorney fees as the prevailing party.

Source excerpt

• Tax assessment
• Statute of limitations
• Tax procedure
• Rectification of tax assessment
• Award of costs

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RLR-V.1-2019

Court

Supreme Court

The High Court has jurisdiction to hear disputes regarding execution of its own judgments. There is no statutory limitation period for filing such disputes. Salary arrears awarded to the applicant are subject to statutory deductions (income tax, pension, health insurance), but other damages awarded by the court must be paid in full as ordered, unless reversed on appeal. Court fees and counsel fees are awarded at the court's discretion.

Source excerpt

• Execution of judgment
• Salary deductions
• Jurisdiction
• Statute of limitations
• Damages
• Counsel fees

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IKIGO CY’IMISORO N’AMAHOORO (RRA) v. MUHIRE

Court

Supreme Court

Case number

RCOMA 0035/13/CS

The Supreme Court held that a 10,177,083 Frw advance was a loan, not taxable income, and that Muhire could raise VAT limitation as a defense. RRA’s appeal failed.

• Income tax
• Value added tax
• Statute of limitations
• Deductibility of loans
• Attorney fees
• Income-tax

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NSHIZIRUNGU v. RWANDA REVENUE AUTHORITY (RRA)

Court

Supreme Court

Case number

RADA 0027/12/CS

The Supreme Court held that Nshizirungu's claim for damages arising from unlawful dismissal should have been admitted by the High Court, as procedural requirements under Article 339 did not apply to claims for damages, and notification to the Labour Inspector interrupted the prescription period. The appellate court, having reversed the lower court's decision for substantive reasons, will proceed to hear the case on merits.

Source excerpt

• Unlawful dismissal
• Procedural requirements for government employees
• Statute of limitations
• Jurisdiction of courts

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BIZIMUBUSHINJACYAHA v. BIZIMUNGUUNGU

Court

High Court

Case number

RPA 0635/12/HC/KIG

The High Court partly allowed Bizimungu Boniface’s appeal, quashing the embezzlement conviction as time-barred but upholding forgery and the one-year sentence.

• Embezzlement
• Forgery
• Statute of limitations
• Criminal procedure
• Criminal-law
• Statute-of-limitations

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