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

II.5.2 Judicial Appeals Phase

The option for judicial appeals cannot be resorted to unless the dispute is not settled during the administrative appeals process. If the taxpayer is not satisfied with the decision of the Appeals Commission, he can make a judicial appeal and take the case before the competent tribunal within thirty (30) days after the receipt of the decision of the Appeals Commission^61(*). Also Law Organic Law modifying and complementing the Organic Law n°07/2004 of 25/04/2004 determining the organisation, functioning and jurisdiction of Courts States that `in matters related to government tax, cases shall be heard by specialized tax chamber of a Higher Instance court situated where a tax collection bureau is located.^62(*)' Actions related to tax disputes are governed by the organic law n° 07/2004 of 25/04/2004 determining the organisation, functioning and jurisdiction of courts^63(*)

* ⁶¹ Article 38 of LTP

* ⁶²

* ⁶³ See article 80.1 of Organic law n° 07/2004 of 25/04/2004 Determining the Organisation, Functioning and Jurisdiction of Courts