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Rwanda decisions
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The Court of Appeal held that MAFAM Ltd was VAT-exempt on transport services before 15/10/2016, but VAT assessed from that date onward was lawful.
The Supreme Court held that refundable advance payments to a successful bidder are not taxable as VAT or income tax, but upheld a 100% tax-evasion penalty.
Advance payments ('avance de démarrage') received by a contractor under a public procurement contract are not subject to VAT or income tax as they do not constitute payment for completed work and are refundable; penalties for late VAT registration must exclude such advance payments; however, FCVG Ltd failed to provide proper accounting, justifying taxation by estimation at a 21% profit margin, and evidence supported a 100% penalty for tax evasion. Legal fees are not awarded as both parties partially succeeded.
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SDV TRANSAMI Rwanda was obliged to withhold and pay 15% tax on loan interest paid to STANBIC Bank Kenya for 2008 and 2009, as the obligation arises from the law in force at the time, and failure to withhold makes the payer liable. However, depreciation must be allowed on concrete paved land for tax computation, and the tax must be recomputed accordingly. Damages and procedural fees are not awarded as both parties lost in part.
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Rwanda Supreme Court partly allowed appeals over withholding tax, penalties, and depreciation, ordering recalculation of 2009 tax while confirming tax liability and no costs.
Advance payments made to public contract awardees to facilitate commencement of works do not constitute taxable payments for VAT purposes, as they are not payments for specific work performed and are reimbursed through deductions from subsequent invoices. Therefore, penalties and interest for late VAT declaration on such advances are not warranted.
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The Supreme Court of Rwanda upheld tax assessments on insurance dossier fees, employee lunch benefits, and withholding-tax penalties, while awarding RRA damages.
The Supreme Court held that NKUBIRI failed to prove a deductible loss of 75,000,000 RWF and that penalties had to be calculated under the law in force for 2004-2008.
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