Since the TIN owner is not always the one who makes purchases, how can a buyer obtain the code when the owner is unavailable?

If the number of the person making the purchase is not registered to the business owner's TIN, he or she can obtain the code from the TIN owner and provide it to the seller so that he or she can print the EBM receipt, or the business owner can add other numbers for whom he or she wishes to make purchases on his or her behalf.

Is it possible to grant authority to purchase code on behalf of the business owner? Can a business owner, for example, grant that permission to his or her accountant?

Yes, it is possible. The business owner can authorize any of his or her employees or any other person to purchase code on his or her behalf through E-Tax (Link) for those using EBM Version 2.0 or My RRA (Link) for those using EBM Version 2.1 and then follow the instructions.

Is it true that if you have EBM V2.0 on your computer, it will be upgraded to EBM V2.1?

Yes, if you want to upgrade your EBM from Version 2.0 to Version 2.1, you can go to the nearest RRA Office for assistance

Is this service of purchasing a code and phoning *800# paid or free? What is the cost of an SMS?

No, this service is not free; communication agencies charge 15 Rwandan Francs each SMS. 

What about corporations with 20 subsidiaries, which can buy items for resale in different locations on the same day?

Those who buy products in multiple places on the same day request a purchase code for each item purchased in the same area. This means that if you buy things at 20 different locations, you will request 20 different purchase codes.