Course info

Taxation Law is one of the major fields of the Rwandan legal industry. Taxation law is a set of regulations that governs the tax that the citizens are required to pay to the government.

This module intends to offer a full understanding of the tax laws and procedures for all types of taxes in Rwanda. It covers how to register, declare and pay each of the domestic taxes, Local Government Taxes (LGT) and fees, and customs duties. Furthermore, the module covers the process of the new policies and procedures for tax investigation and litigation. 

At the end of the module  students should be able to demonstrate knowledge and understanding of:

• Rwandan fiscal system and the mechanims for the settlement of disputes arising from taxation;
• The basic principles of taxation law and use legal reasoning to apply taxation law to analyze and solve problems related to tax laws;
•  Rwandan taxation regime with other fiscal system in the region;
• Understanding of the theories and policies that underpin and influence the operation of taxation law;

 Law of Taxation  aims at providing students with a working, theoretical knowledge of certain aspects of the Income Tax law. In particular, attention is drawn to the following:

- Gross Income Definition

- Trade deductions

- Special deductions

- Revenue Laws

- Tax planning and anti-avoidance provisions

The purpose of the course is to provide students with a basic knowledge over the financial structure of state. They should also be able to weight interactions between economy and finance, and to analyze the way public funds are managed in Rwanda.