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Rwanda Case Law

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Tax law RLR V.2-2019

RUBERANDINDA_V_RRA_ENGLISH_VERSION_final_final_419554_en

Court
Supreme Court
Case number
RCOMAA00030/2017/CS

The Supreme Court held that RRA’s registered letter replying to a tax appeal was timely because time ran from delivery to the post office, not receipt by the taxpayer.

  • Tax procedure
  • Registered post communication
  • Time limits for tax appeals
  • Address for service
  • Counsel and procedural fees
  • Tax-procedure
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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.