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Tax law RCOMA0149/12/CS

RUBARE v. RWANDA REVENUE AUTHORITY (RRA)_303666_en

Court
Supreme Court
Case number
RCOMA0149/12/CS

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

  • Value added tax
  • Advance payment
  • Tax declaration period
  • Public tender
  • Fines and penalties
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