Lumpsum regime:

Taxpayers who are under Lumpsum regime are those whose annual turnover is from 12 million to 20 million Rwf. 

How to declare for those in lumpsum regime

https://www.rra.gov.rw/en/home

Penalties

Wrongful acts punished with fixed administrative fine.

• Five hundred thousand Rwandan francs (FRW 500,000) if the taxpayer was informed by the Tax administration that he or she is in the category of large taxpayers.
• Five hundred thousand Rwandan francs (FRW 500,000) if taxpayer fails to submit his or her certified 4 annual tax declarations and financial statements as required by law; the fine is paid every month until he or she submits them.

Administrative fine for non-declaration and non-payment of tax on time.

• Twenty percent (20%) of due tax, when the taxpayer exceeds the time limit for declaration and payment for a period not exceeding thirty (30) days.
• Forty percent (40%) of tax the taxpayer should have declared and paid, if he or she pays within a period ranging from thirty-one (31) to sixty (60) days from the time limit for the payment.
• Sixty percent (60%) of due tax, if the taxpayer exceeds the time limit for declaration and payment by more than sixty (60) days.

The taxpayer who has declared due tax in the required time limits provided by law but did not pay that tax in such time limits, pays the principal tax and an administrative fine as follows:

• Ten percent (10%) of due principal tax, when the taxpayer exceeds the time limit for payment for a period not exceeding thirty (30) days from the fixed date of payment.
• twenty percent (20%) of the principal tax due, when the taxpayer exceeds the time limit for the payment of a period ranging from thirty-one (31)to sixty (60) days from the fixed date of payment.
• Thirty percent (30%) of due principal tax, when the taxpayer exceeds the time limit for payment by more than sixty (60) days from the fixed date of payment.