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Tax law RCOMAA 00033/2021/CA

RWANDA REVENUE AUTHORITY (RRA) v. RWAMAGANA RICE Ltd

Court
Court of Appeal
Case number
RCOMAA 00033/2021/CA

Rice processed by removing the husk does not become a new food type nor gain new value as required by VAT law for processed foods. Therefore, rice sold by RWAMAGANA RICE Ltd is not subject to TVA, and the Commercial High Court correctly interpreted and applied the statutory and regulatory provisions. RRA's appeal lacks merit.

Source excerpt

  • Value added tax (tva)
  • Agricultural products
  • Processed foods
  • Tax exemption criteria
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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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