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
Urukiko rw’Ubujurire rwatesheje agaciro umusoro kuri 41.971.000 Frw, rwemeza ko wari washatsewa umusoro mbere; rwemeza ariko ko 450.114.953 Frw na 996.101.280 Frw bigomba gusoreshwa.
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 ('avance de démarrage') received by a contractor under a public procurement contract are not subject to VAT or income tax as they do not constitute payment for completed work and are refundable; penalties for late VAT registration must exclude such advance payments; however, FCVG Ltd failed to provide proper accounting, justifying taxation by estimation at a 21% profit margin, and evidence supported a 100% penalty for tax evasion. Legal fees are not awarded as both parties partially succeeded.
Source excerpt
The Supreme Court held that tax equity did not require comparing the taxpayer with differently situated traders, and restored the higher tax assessment.
The Supreme Court held that a genuine loan is not taxable income, upheld a VAT limitation defence as public order, and confirmed advocate fees.
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.
The Supreme Court held that refundable customer deposits are not taxable income and upheld the lower court’s finding that RRA had not proved taxable benefit.
The Supreme Court of Rwanda dismissed SORECO Ltd’s appeal, holding that its challenge to an income tax assessment was filed too late and that no valid suspensive condition applied.
The Supreme Court upheld a tax assessment against Quincaillerie du Nil, finding it failed to distinguish its company account from the owner’s personal account.
The Supreme Court held that NKUBIRI failed to prove a deductible loss of 75,000,000 RWF and that penalties had to be calculated under the law in force for 2004-2008.
Explore more
