Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Rwanda decisions
Decisions matching the current search
The Court of Appeal held that TATCO and Kimenyi Jean must refund FODECO the advance and USD 7,000, but rejected claims for lost-profit and distress damages.
The Court of Appeal held that Esmaeil Khanabadi failed to meet the contract specifications for a wood drying machine, so BDF Ltd could rescind the contract and recover the advance.
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 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.
Source excerpt
Explore more
