In July 2020, I appeared before the Supreme Court petitioning this apex court to adjudge and declare unconstitutional the provisions of the third and fourth paragraphs of article 12 of law n° 37/2012 of 09/11/2012 establishing the value added tax as amended to date (VAT Law), which deny taxpayers credit for input VAT paid on imported services when the same or similar services are locally available (the “impugned provision”).
The Government of Rwanda should actually consider other ways of promoting the service industry including direct tax incentives, encouraging local service suppliers to improve the quality of their services to make them competitive instead of using a protectionist approach.
Source: msn.com
