Rwanda Case Law

RWANDA REVENUE AUTHORITY (RRA) v. UMURUNGI UMWIZERWA_en

Court

Supreme Court

Case number

RCOMAA0020/16/CS

The Commissioner of Customs has the authority under section 135 of EACCMA to demand payment of short-levied tax resulting from erroneous declaration, as this is distinct from offences involving forgery under section 203. The facts of this case do not involve forgery but an error in HS code declaration, justifying the tax demand without prosecution.

Source excerpt

• Erroneous tax declaration
• Powers of customs commissioner
• East african community customs management act
• Short-levied duty
• Forgery vs error in customs declarations

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AUTOEXPRESS SARL v. IKIGO CY’IMISORO N’AMAHORO

Court

Supreme Court

Case number

RCOMA0084/11/CS

The Supreme Court held that customs authorities could not demand tax payment or impose penalties where the taxpayer denied the offence; the matter had to follow lawful court procedure.

• Powers of customs commissioner
• Imposition of tax penalties
• Procedural rights of taxpayers
• Interpretation of eac customs management act
• Customs-law
• Tax-law

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AUTOXPRESS SARL v. RWANDA REVENUE AUTHORITY_144190_en

Court

Supreme Court

Case number

RCOMA0084/11/CS

The Supreme Court held that customs tax and penalties could not be imposed administratively where the taxpayer did not admit the offence, and invalidated the recovery.

• Tax declaration
• Tax verification
• Imposition of tax and penalties
• Powers of customs commissioner
• False tax declaration
• Judicial review of tax decisions

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