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Rwanda decisions
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Urukiko rw’Ubujurire rwatesheje agaciro umusoro kuri 41.971.000 Frw, rwemeza ko wari washatsewa umusoro mbere; rwemeza ariko ko 450.114.953 Frw na 996.101.280 Frw bigomba gusoreshwa.
The Supreme Court upheld VAT rules treating certain imported services differently, finding no constitutional discrimination and no conflict with Rwanda’s treaty hierarchy.
Rice that is hulled and cleaned, even by machine, without chemical transformation or mixing, does not become a new type of food for VAT purposes. Therefore, the VAT assessment against GIKONKO RICE Ltd was unlawful and must be set aside.
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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.
The Supreme Court held that tax equity did not require comparing the taxpayer with differently situated traders, and restored the higher tax assessment.
The Supreme Court held that a genuine loan is not taxable income, upheld a VAT limitation defence as public order, and confirmed advocate fees.
The Supreme Court held that a 10,177,083 Frw advance was a loan, not taxable income, and that Muhire could raise VAT limitation as a defense. RRA’s appeal failed.
Advance payments made to successful bidders for commencement of works, which are reimbursed by deductions from subsequent invoices, do not constitute payments for VAT purposes and do not trigger the tax declaration period. Therefore, fines and late payment penalties imposed on Rubare for delayed VAT declaration on such advance payment were unlawful.
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The Supreme Court held that VAT was due when goods were delivered under the supply agreement, not when payment was later made by MINADEF.
The Supreme Court upheld a tax assessment against Quincaillerie du Nil, holding that mixed company and personal banking evidence justified assessment without prior notice.
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