SERVICES

Requirements

Timeline

Cost

Contact persons

Issuance of tax compliance certificate

(Quitus Fiscal)

1. Has conducted business at least one year, filed and paid income tax CIT/PIT and value added tax (VAT) if registered on VAT;
2. The total VAT and instalment quarterly prepayment for the previous year must have been declared and paid;
3. Has a good record of timely, accurately filed and paid due taxes and no any discrepancies between VAT and CIT/PIT turnovers unless is justified;
4. The applicant must demonstrate that all required taxes are paid exclusively through electronic means for both Domestic and Customs;
5. Has imported commercial goods during the previous year with CIF value of at least 200 million Rwandan francs;
6. Having a valid investment certificate if she / he is an investor;
7. Has never been involved in tax fraud and any other practices to evade tax in the last two years;
8. Has adopted and used the latest EBM version 2 and has not been sanctioned for non-compliance with EBM usage;
9. Applicant must have no Customs and domestic tax arrears. If there are arrears, the applicant must submit a signed payment plan with RRA and demonstrate ongoing compliance with it;
10. Has not filed losses for the previous three consecutive years unless he or she is an investor with valid investment certificate;
11. The applicant is required to provide quantity and value of his or her stock at the date of application. The volume of the stock to be provided should categorized by the type of the products or goods and must be submitted online;
12. The applicant must demonstrate, through their income tax return of the previous year, that all expenses declared and claimed for deduction from income tax are supported by EBM or DMC;
13. The applicant is required to sign a commitment form, pledging to prominently display prices to customers within the business promises.
14. The requesting individual has no other business that has tax arrears with RRA.

Note:

• Selected best taxpayers for the previous year, applying for tax compliance certificate (Quitus fiscal) are exempted from the above requirements;
• The applicant must provide a recommendation letter from the private sector federation (PSF);
• Requirement 5 above does not apply for public tender bidders;
• The tax compliance certificate (Quitus fiscal) is valid in the year it is issued;
• Application for tax compliance certificate is submitted online via E-tax with its required supporting documents;
• An application fee of 10,000frw must be paid;
• The Commissioner General reserves the right to revoke the tax compliance certificate (Quitus fiscal) at any time in case of non-compliance;
• The form of closing stock at the date of application is online on RRA website;
• The commitment form is online on RRA website.

 5 working days

Frw 10,000

Director for tax account and reconciliation Unit