Excise Taxes

Forms

Local Consumption Tax Taxpayer Receipt Reçu du contribuable de la taxe de consommation locale Local Consumption Tax Calculation Annexe Annexe de calcul de la taxe de consommation (...) Read more >>

Obligations

Any manufacturer of a product subject to consumption tax is required to keep a register of daily inventory of the products manufactured and a sales register. The sales register shall indicate the price and quantity offered to every (...) Read more >>

Penalties and Interest

A taxpayer who fails to comply with the provisions of law determining and establishing consumption tax on Some imported and locally manufactured products shall be liable to a fine. Any taxpayer who fails to remit the tax due within (...) Read more >>

Types of Excise Tax

Taxable goods and services Consumption tax is levied on the following locally manufactured products: Beers, lemonades, cigarettes, wines, spirits and mineral water made in Rwanda and telephone communication supplied by telephone (...) Read more >>