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Rwanda decisions
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The Supreme Court held that transport carried out as an accessory to BRALIRWA distribution was not VAT-exempt, so RRA’s VAT assessment against SUGIRA Ltd stood.
The Supreme Court held that transport used as an accessory to BRALIRWA distribution is not VAT-exempt and reinstated the VAT assessment against SRDS Ltd.
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
The court held that sale of a business property by a TVA-registered trader was taxable, found no transfer of activities, and rejected reliance on lack of penalties.
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