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The Supreme Court upheld assessment without notice and the 4% presumptive tax rate, but recognized the taxpayer’s 2008 VAT because the audit period had prescribed.
The Supreme Court held that SKY HOTEL's appeal was timely as it challenged the Commissioner General's decision of 19/07/2012 within 30 days. The taxes for 2004, 2005, and 2006 were prescribed and must be waived, as the audit notification for those years did not validly interrupt prescription after the first audit was quashed. The tax for 2007 was not prescribed and remains payable. SKY HOTEL is entitled to lawyer's fees for both instances, but the amount is set at 2,000,000 Frw in total, and RRA is to pay court fees.
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