Rwanda Case Law

IKIGO CY’IMISORO N’AMAHOORO (RRA) v. MUHIRE

Court

Supreme Court

Case number

RCOMA 0035/13/CS

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.

• Income tax
• Value added tax
• Statute of limitations
• Deductibility of loans
• Attorney fees
• Income-tax

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