Students enrolled in the Postgraduate Diploma in Tax Investigation at the Institute of Legal Practice and Development (ILPD) recently conducted a study visit to the Rwanda Forensic Institute (RFI). The visit provided hands-on exposure to forensic techniques used in the administration of justice, specifically within tax and customs investigations.

The visit, which took place on January 30, 2026, at RFI headquarters in Kacyiru, Kigali, is a core component of ILPD’s work-based learning approach. This model integrates academic training with professional practice, allowing students to combine classroom learning with their daily professional responsibilities. 

Participants currently attend classes for two weeks each month at the Rwanda Revenue Authority (RRA) Training Center in Huye, while spending the remaining two weeks applying their knowledge in their respective workplaces.

During the tour, students were introduced to the critical role forensic science plays in supporting investigations and court proceedings, with a particular focus on the identification, analysis, and utilization of scientific evidence.

Marie Jeanette Uwera, a participant serving in the RRA department responsible for investigating tax evasion, described the visit as highly beneficial.

“This study visit was extremely valuable for us because we were able to see how forensic evidence is collected and used in the justice system. It complements what we learned at ILPD, especially regarding gathering and presenting evidence before courts,” she said.

Her sentiments were echoed by Eraste Hitiyaremye, an officer in the Customs Department at RRA and a fellow student in the program. He highlighted the importance of forensic evidence in establishing the truth, particularly in contested cases.

“We learned how scientific evidence can be obtained even when a suspect denies having committed an offense, how to establish responsibility, and how such evidence can also be used to exonerate an innocent person,” Hitiyaremye noted.

Me Anasthase Ngabo, a lecturer at ILPD, emphasized that study visits are central to the Institute's experiential learning methodology.

“This approach allows students to confirm that what they study in tax investigation is applied in real life. We did not bring them here to become forensic experts, but to ensure that when an officer encounters a suspicious document or case, they know where and how to seek expert forensic analysis,” he explained.

The Postgraduate Diploma in Tax Investigation was launched in September 2024 through a strategic partnership between ILPD and RRA. The program equips participants with specialized skills to investigate tax evasion, identify loopholes in tax laws, and understand legal tax avoidance practices that contribute to revenue loss.

Delivered by local and international experts in tax law, economics, and investigation, the program has significantly reduced the need for Rwandan professionals to seek expensive training abroad.

The inaugural cohort consists of 18 RRA staff members the group that participated in the RFI visit. ILPD has announced that a second cohort will be admitted following the graduation of the first group, which is expected in March of this year.

ILPD leadership underscores that specialized training is essential for all professionals involved in tax and customs justice including tax lawyers, litigators, investigators, prosecutors, judges, and advisors to ensure professionalism, efficiency, and integrity in the sector.

While the first cohort was sponsored by their employer, ILPD notes that the program remains open to other professionals via institutional sponsorship or self-funding. The Institute maintains that expanding the pool of skilled tax investigators is key to curbing tax evasion, closing legal loopholes, and strengthening effective tax justice in Rwanda.