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Laws and Rulings


- The East African Community Customs Management Act, 2004

- Law N° 08/2009 of 27/04/2009 determining the organisation,, functioning and responsibilities of Rwanda Revenue Authority (RRA).

- Law N° 06/2001 of 20.01.2001 on the Code of Value Added Tax.

- Law N° 25/2002 OF 18/07/2002 Fixing the Import Duty Tariff on Imported Products

- LAW Nº 16/2005 of 18.08.2005 on Direct Taxes on Income.

- Law No 25/2005 OF 04.12.2005 on Tax Procedures

- Law n° 26/2006 of 27.05.2006 determining and establishing consumption tax on Some imported and locally manufactured products.

- Law n° 73/2008 of 31.12.2008 modifying and implementing law no. 16/2005 of 18.08.2005 on direct taxes on income.

- Law n° 74/2008 of 31.12.2008 modifying and implementing law n°. 25/2005 of 04.12.2005 on tax procedures.

- Law n° 75/2008 of 31/12/2008 modifying and complementing law n° 26/2006 of 27/05/2006 determining and establishing consumption tax on some imported and locally manufactured products- .

- N° 19/2009 of 30/06/2009 Law modifying and completing the Law n° 26/2006 of 27/05/2006 determining and establishing consumption tax on some imported and locally manufactured products,

- Law Nº 008/2009 of 01/12/2009 Ministerial Order determining the amount of registration fees for imported and already registered vehicles in Rwanda.

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