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Rwanda Case Law

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Tax law RLR V.3-2016

Ets KALINDA SEKWEKWE v. RWANDA REVENUE AUTHORITY_180760_en

Court
Supreme Court
Case number
RCOMA0028/13/CS

The Supreme Court upheld VAT on disputed truck-sale proceeds and account deposits, finding no proof of lawful export or loan, and awarded procedural fees to RRA.

  • Value added tax (vat)
  • Exportation of goods
  • Burden of proof
  • Damages
  • Customs declaration
  • Tax audit
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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.