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Tax law RLR V.4-2017

RWANDA REVENUE AUTHORITY vs RUHANDO

Court
Supreme Court
Case number
RCOMA 0122/12/CS

The Supreme Court upheld a 4% presumptive income tax assessment and the full VAT declaration, but quashed damages against Rwanda Revenue Authority.

  • Tax assessment without notice
  • Direct income tax
  • Value added tax (vat)
  • Presumptive tax regime
  • Damages in tax litigation
  • Statutory interpretation
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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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