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Rwanda Case Law

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Tax law RS/INJUST/RCOM 00016/2022/SC

IKIGO CYIMISORO N'AMAHORO v. SUGIRA LTD

The Supreme Court held that transport carried out as an accessory to BRALIRWA distribution was not VAT-exempt, so RRA’s VAT assessment against SUGIRA Ltd stood.

  • Value added tax (tva)
  • Transport services exemption
  • Distribution agreements
  • Tax equity
  • Interpretation of tax statutes
  • Value-added-tax
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