A Critical Analysis of Effectiveness of Tax Offences Control Mechanisms Under Rwandan Law

II.2.2 Powers to information from the third party

Based on the seriousness of tax fraud, the tax administration has the powers to get information from third parties during the investigation of possible tax offences. These third parties include administrative authorities, physical persons as well as moral persons; that is, The administrative services include Prosecution service, the registries of tribunals and courts, the subordinate as well as all the public institutions that the State holds shares or has governance over^40(*). These services must provide the authorised tax officer with all information and documents that they possess. However In the case these information or document concerning or related to judicial procedure, they can neither nor shown to the tax administration without the authorization of a competent Prosecutor.

* ⁴⁰ Article 24 of LTP