Ownership Transfer

Motor vehicle ownership transfer:

Sale and purchase transactions of motor vehicles should be declared to the RRA motor vehicle office within 8 days from the time the transaction was effected.

Requirements

 Fully completed and signed transfer of ownership form;

 A contract of sale;

 One passport size photo for the buyer;

 Photocopy of the national identity or passport or evidence of legal status for associations and other legal bodies;

 A tax identification number for the buyer;

 Payment of transfer fee; 10000frw for motor vehicles and 5000frw for others (tri-cycles and trailler);

 Availing the motor vehicle for physical check/inspection.

Processing for motor vehicle off-road

Vehicle owners may decide to put their vehicles off-road for a given period. This is done at no expense. The proprietor merely needs to abide by the following RRA procedures:

 Submission of an off-road declaration form;

 Motor vehicle number plates (pair);

 The original log-book (Yellow Card);

Upon submission of the above requirements, a taxpayer is given an off-road certificate.

Processing re-registration of off-road vehicles

Vehicle owners may decide to re-instate their vehicles that have been off-road. Re-registration of such vehicles is done in the normal way and administered by the RRA motor vehicle services division.

Requirements

 An off-road certificate;

 A completed re-registration form;

 Motor vehicle for physical checking;

 Payment of licence fees.

Upon submission of the above requirements, a taxpayer is provided with a new yellow card, tax sticker and number plates.

Note

Motor vehicles utilities for commercial purposes are subject to income tax and pay as you earn like any other taxable businesses.

In order to facilitate small scale transporters, RRA has adopted a simplified lump sum tax based on the type and use of the vehicles. This is under review and soon will be adopted.