Rwanda revenue authority income tax act

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Laws

• Law Nº 056/2024 of 26/06/2024 establishing Tax on Minerals
• List of agricultural inputs and livestock materials exempted from VAT-2023
• Banking products and services exempted from VAT-2023
• Fourth additional list of educational materials exempted from VAT-2023
• Third additional list of educational materials exempted from VAT-2023
• Additional list of ICT equipment exempted from VAT-2023
• List of ICT equipment exempted from VAT- 2023
• Law Nº 051/2023 of 05/09/2023 amending law Nº 027/2022 of 20/10/2022 establishing taxes on income
• Law Nº 050/2023 of 05/09/2023 establishing the excise duty
• Law Nº 049/2023 of 05/09/2023 Establishing Value Added Tax
• Law Nº 048/2023 of 05/09/2023 determining the sources of revenue and property of decentralized entities
• Law n° 020/2023 of 31/03/2023 on tax procedures
• Law n° 021/2023 of 31/03/2023 governing the automatic exchange of information for tax purposes
• Law No. 027/2022 of 20/10/2022 establishing taxes on Income
• Compilation of Fiscal Laws and Regulations in use in Rwanda Version 2017
• Law No 08/2009 of 27/04/2009 Law determining the organisation, functioning and responsibilities of Rwanda Revenue Authority (RRA)
• Law No 19/2017 of 28/04/2017 establishing the levy on imported goods financing African Union Activities
• List of IT Equipment s Exempted from VAT
• List of Educational Materials Exempted from VAT
• 2nd List of Educational Materials Exempted from VAT
• List of Agricultural Inputs and other agricultural and Livestock materials and Equipment Exempted from VAT
• List List of Updated schedule of VAT exempted banking products and services
• List of Energy Supply Equipment Exempted from VAT
• List of Agricultural inputs exempted from VAT (1)
• List of Agricultural inputs exempted from VAT (2)
• List of Goods and Drugs exempt from the Value Added Tax
• List of Goods and Drugs Exempted from VAT for health purpose Part 1
• List of Goods and Drugs Exempted from VAT for health purpose Part 2

Presidential Orders

• Presidential Order nº 075/01 of 04/12/2023 determining fees levied on services and certificates delivered by decentralised entities
• Presidential Order N°25/01 of 09/07/2012 establishing the list of fees and other charges levied by decentralized entities and determining their thresholds
• Presidential Order ratifying the Convention between Rwanda and DRC for the avoidance of double taxationLaw No 026/2019 of 18/09/2019 on Tax Procedures

Ministerial Orders

• Ministerial Order nº 003/24/03/TC of 08/03/2024 determining modalities to apply for authorisation to acquire foreign services not available in Rwanda
• Ministerial Order N° 002/24/03/TC of 08/03/2024 determining the reward based on the value added tax
• Ministerial Order Nº 001/24/03/TC of 08/03/2024 determining modalities and conditions for taxpayers to benefit from voluntary disclosure incentives
• Ministerial Order no 002/23/10/TC of 24/11/2023 determining the standard rates and other criteria applied to set the tax rate per square meter of the surface of land
• Prime Minster Order appointing Rwanda Revenue Authority
• Ministerial Order establishing general rules on transfer pricing
• Ministerial Order No 001/20/10/TC of 10/01/2020 setting standard rates and other criteria setting standard rates and other criteria to determine the tax rates applicable to plots of land
• Prime Minister's Order n° 004/03 of 16/02/2021 determining the institution in charge of assessment and collection of taxes and fees on behalf of decentralized entities
• Ministerial Order No 007/10/TC of 16/07/2019 regulating investment undertaking by a decentralized entity
• Ministerial Order No 009/19/10/TC of 16/07/2019 amending Ministerial Order nº 001/17/10/TC of 30/01/2017 determining the requirements for an industry to be entitled to exemption from the value added tax on machinery, capital goods and raw materials
• Ministerial Order No 008/19/10/TC of 16/07/2019 determining Tax Procedures applicable to collection of taxes and fees for decentralized entities.
• Ministerial order nº008/16/10/TC of 01/11/2016 modifying the Ministerial order nº002/13/10/TC of 31/07/2013 on modalities of use of a certified electronic billing machine
• Prime Minister’s Order Law No 08/03 of 09/05/2007 on Establishment, Composition and Functioning of the Tax Appeals Commission
• Ministerial Order Law No 002/07 of 09/05/2007 Governing the Implementation of the Law No 25/2005 of 04/12/2005 on Tax Procedures
• Ministerial Order No 003/07 of 09/05/2007 Implementing the Law No21/2006 of 28/04/2006 Establishing the Customs Law
• Ministerial Order No 004/07 Of 09/05/2007 Governing the Implementation of the Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
• Ministerial Order Law No001 of 13/01/2003 Providing for Value Added Tax Rules and Taxation Procedure
• Ministerial Order Law No 008/2009 of 01/12/2009 determining the amount of registration fees for imported and already registered vehicles in Rwanda.
• Ministerial Order No006/2009 of 01/12/2009 modifying and complementing Ministerial Order No 004/07 of 09/05/2007 governing the implementation of the Law no 16/2005 of 18/08/2005 on direct taxes on income
• Ministerial Order Nº005/12/10/TC of 22/06/2012 determining the modalities for the implementation of Law nº 59/2011 of 31/12/2011 establishing the source of revenue and property of decentralized entities and governing their management
• Ministerial Order No 003/19/10/TC of 29/04/2019 determining a Taxpayer's permanent residence and the location of effective place of management
• Ministerial Order No 005/19/10/TC of 29/04/2019 determining simplified accounting method for Small Businesses
• Ministerial Order No 004/19/10/TC of 29/04/2019 determining the annual Turn Over required for certification of Financial Statements
• Ministerial Order No 006/19/10/TC of 29/04/2019 determining requirements for authorization to a Taxpayer to carry forard loss for more than Five tax periods

Commissioner General’s Rules, Public Rulings & Ruling Cases

• Public Ruling of the Commissioner General on article 6 of Ministerial Order N º 001/24/03/TC of 08/03/2024 determining modalities and conditions for taxpayers to benefit from Voluntary Tax Disclosure Incentives- Extension Period.
• Directives of the Commissioner General Nº 001/2024 of 31/05/2024 determining modalities and conditions for payment of tax arrears in instalments
• PUBLIC RULING OF THE COMMISSIONER GENERAL ON ARTICLE 6 OF MINISTERIAL ORDER N° 001/24/03/TC OF 08/03/2024
  DETERMINING MODALITIES AND CONDITIONS FOR TAXPAYERS TO BENEFIT FROM VOLUNTARY DISCLOSURE INCENTIVES
• Ibwiriza rya Komiseri Mukuru ryo kuwa 25 Werurwe 2024 rireba abantu bafite amazu agenewe guturwamo kandi akaba akorerwamo ibikorwa by'ubucuruzi
• Public ruling of the Commissioner General on Article 2 of Law N°051/2023 of 05/09/2023 amending Law N°027/2022 of 20/10/2022 establishing taxes on income
• Public ruling of the Commissioner General on Articles 18 and 24 of Law N°027/2022 of 20/10/2022 Law establishing taxes on income
• Commissioner General Regulations N° 002/2023 du 27/01/2023 determining administrative sanctions applicable to reporting person who does not fulfil his, her or its obligations
• Commissioner General Instructions Nº 001/2023 of 11/01/2023 Determining modalities of declaration and payment of Pay as You Earn and Valued Added Tax on a quarterly Basis
• Commissioner General Rules No 005/2020 of 05/08/2020 determining the conditions and functions of Qualified Professionals who represent Taxpayers
• Commissioner General Rules No 004/2020 of 05/08/2020 determining the Modalities for Amicable Settlement of Tax related disputes
• Commissioner General Directives No 003/2020 of 05/08/2020 determining modalities and conditions registering a Taxpayer as a Large Taxpayer
• Commissioner General Rules No 002/2020 of 05/08/2020 determining payment in installments
• Commissioner General Rules No 001/2020 of 05/08/2020 determining modalities of declaration and payment of Pay As You earn on quarterly basis
• Service Note on Trading License Tax Exemption
• Ruling CASERS/REV/RCOM 00009/2018/CHC/HCC: Rwanda Revenue Authority Vs GASHAYIJA Jean-Baptiste
• Ruling CASE RCOMAA 00137/2018/CHC/HCC: Rwanda Revenue Authority Vs AIRTEL RWANDA LTD
• Ruling CASE RCOM AA 0014 / 2018 /CA: Rwanda Revenue Authority Vs Silversands Investments Ltd
• Ruling CASE R. COM A 00132/2018/CHC/HCC: Rwanda Revenue Authority Vs SITRACO Ltd
• Ruling Case RCOMAA 00055/2018/CA: Rwanda Revenue Authority Vs ECO POWER GLOBAL PRIVATE Ltd,
• Ruling CASE RCOM AA 0021/15/CS: Rwanda Revenue Authority Vs RUTAGARAMA Alexandre
• Ruling Case RCOMAA 0012/15/CS: Rwanda Revenue Authority Vs ERICSSON AB Ltd
• Public Ruling issued by the Commissioner General on article 46 of the Law No. 16/2018 of 13/04/2018 establishing Taxes on Income
• Ruling Case No RCOMAA 00030/17/SC: Rwanda Revenue Authority Vs RUBERANDINDA Viateur
• Ruling Case No RCOMAA 0028/14/CS: Rwanda Revenue Authority Vs SONARWA General Insurance Company Ltd
• Ruling Case No RCOMA 0187/12/CS Rwanda Revenue Authority Vs Garibsons Commodities Central Africa Ltd
• List of Taxpayers convicted of tax fraud by court in the fiscal year 2017.2018
• Commissioner General Rules No 001/2014 of 1/11/2014 determining the modalities of Amicable Settlement of Tax Issues
• public ruling issued by the commissioner general on paragraph 3 of article 60 of the law No 25/2005 of
  04/12/2005 on tax procedures as modified and complemented to date.
• public ruling issued by the commissioner general on article 30 of the law No 37/2012 of 09/11/2012 establishing the
  value added tax as modified and complemented to date
• Commissioner General’s Instructions Law No 01/2017 of 24/08/2017 determining fees on services provided by Rwanda Revenue Authority
• Commissioner General’s Rules Law No 01/2001 of 01/08/2001 Governing VAT
• Commissioner General’s Rules Law No 02/2002 of 30/12/2002 Governing Value Added Tax
• Commissioner General’s Rules Law No ° 001/DOU/2004 of 16/07/2004 on the GATT Valuation System
• Commissioner General’s Rules Law No 04 of 02/06/2005 Governing Value Added Tax
• Commissioner General’s Rules Law No 001/2007 of 15/06/2007 Implementing the Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
• Commissioner General’s Rules Law No 002/2007 of 15/06/2007 Implementing the Law No 25/2005 of 04/12/2005 on Tax Procedures
• Commissioner General’s Rules Law No 003/2007 of 15/06/2007 Implementing the Law No 21/2006 of 28/04/2006 Establishing the Customs System
• Commissioner General’s Rules Law No 007/2009 OF 07/12/2009 Implemeting the Law No 16/2005 OF 18/08/2005 on direct taxes on income
• Commissioner General’s Rules No009/2010 OF 03/09/2010 Implemeting the Law No 24/2010 OF 18/08/2005 on direct taxes on income
• Commissioner General’s Rules No 10/2010 OF 20/09/2010 Implemeting the Law No 25/2010 OF 28/05/2010 on modifying and complementing Law No06/2001 OF 20/01/2001 on the code of value added tax
• Public Ruling issued by the Commissioner General on Article 27 of the Law No 25/2005 of 4/12/2005 on tax procedures as modified and completed to date.
• fileadmin/user_upload/commissioner_general_rules_determining_the_conditions_and_modalities_of_representation__tax_advisors_.pdf
• Commissioner General rules nº01/2016 OF 08/07/2016 determining the conditions for professional accountants certifying financial statement
• Commissioner General rules n°02/2016 of 08/08/2016 determining the conditions and modalities of representation
• Commissioner General rules No 01/2017 of 22/02/2017 governing the procedure for implimenting zero rated goods and services intended for special persons
• Ruling Case: RRA vs MUSABYIMANA Jasson
• Ruling Case: BISANGWABAGABO Stanislas & SHIFRORA BUSINESS Ltd
• Ruling Case: RRA vs Taxpayer X (Bralirwa Distributor)
• Public Ruling issued by the Commissioner General on Article 1 and 2 of law No 37/2015 of 30/06/2015 modifying and completing law No 26/2006 of 25/05/2005 determining and establishing Consumption Tax on some imported and locally produced products as modified and completed to date
• Public Ruling issued by the Commissioner General on Article 15 of law No 37/2012 of 09/11/2012 establishing the Value Added Tax as modified and completed to date.
• Public Ruling issued by the Commissioner General on Article 1(5) of law No 02/2012 of 2/02/2015 modifying and completing Law No 37/2012 of 09/11/2012 establishing the Value Added Tax.
• Public Ruling issued by the Commissioner General on Article 50 paragraph I and 51 Paragraph I (4) of the Law No 16/2005 OF 18/08/2005 on Direct Tax on Income as modified and complemented to date.
• Ruling Case: RRA vs UMURUNGI Umwizerwa
• Public Ruling issued by the Commissioner General on Article 1(5) of law No 02/2012 of 2/02/2015 modifying and completing Law No 37/2012 of 09/11/2012 establishing the Value Added Tax.
• Public Ruling issued by the Commissioner General on Article 50 paragraph I and 51 Paragraph I (4) of the Law No 16/2005 OF 18/08/2005 on Direct Tax on Income as modified and complemented to date.
• Public Ruling issued by the Commissioner General on Article 60(3) of law No 016/2018 of 13/04/2018 establishing Tax on Income
• Public Ruling issued by the Commissioner General on Article 26 of law No 016/2018 of 13/04/2018 establishing Tax on Income
• Public Ruling issued by the Commissioner General on Article 15 (7) of law No 016/2018 of 13/04/2018 establishing Tax on Income
• Submission of Financial Statement for exempted entities Form CIT
• Commissioner General Regulations determining administrative sanctions applicable to reporting person who does not fulfil his, her or its obligation