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Tax law RCOMA 00815/2018/HCC

RRA v GIKONKO RICE

Court
Commercial High Court
Case number
RCOMA 00815/2018/HCC

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.

Source excerpt

  • Value added tax
  • Definition of processed foods
  • Tax exemptions
  • Assessment notices
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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.

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