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Commissioner General’s Rules, Public Rulings & Ruling Cases
- PUBLIC RULING OF THE COMMISSIONER GENERAL ON ARTICLE 6 OF MINISTERIAL ORDER N° 001/24/03/TC OF 08/03/2024
DETERMINING MODALITIES AND CONDITIONS FOR TAXPAYERS TO BENEFIT FROM VOLUNTARY DISCLOSURE INCENTIVES - Ibwiriza rya Komiseri Mukuru ryo kuwa 25 Werurwe 2024 rireba abantu bafite amazu agenewe guturwamo kandi akaba akorerwamo ibikorwa by'ubucuruzi
- Public ruling of the Commissioner General on Article 2 of Law N°051/2023 of 05/09/2023 amending Law N°027/2022 of 20/10/2022 establishing taxes on income
- Public ruling of the Commissioner General on Articles 18 and 24 of Law N°027/2022 of 20/10/2022 Law establishing taxes on income
- Commissioner General Regulations N° 002/2023 du 27/01/2023 determining administrative sanctions applicable to reporting person who does not fulfil his, her or its obligations
- Commissioner General Instructions Nº 001/2023 of 11/01/2023 Determining modalities of declaration and payment of Pay as You Earn and Valued Added Tax on a quarterly Basis
- Commissioner General Rules No 005/2020 of 05/08/2020 determining the conditions and functions of Qualified Professionals who represent Taxpayers
- Commissioner General Rules No 004/2020 of 05/08/2020 determining the Modalities for Amicable Settlement of Tax related disputes
- Commissioner General Directives No 003/2020 of 05/08/2020 determining modalities and conditions registering a Taxpayer as a Large Taxpayer
- Commissioner General Rules No 002/2020 of 05/08/2020 determining payment in installments
- Commissioner General Rules No 001/2020 of 05/08/2020 determining modalities of declaration and payment of Pay As You earn on quarterly basis
- Service Note on Trading License Tax Exemption
- Ruling CASERS/REV/RCOM 00009/2018/CHC/HCC: Rwanda Revenue Authority Vs GASHAYIJA Jean-Baptiste
- Ruling CASE RCOMAA 00137/2018/CHC/HCC: Rwanda Revenue Authority Vs AIRTEL RWANDA LTD
- Ruling CASE RCOM AA 0014 / 2018 /CA: Rwanda Revenue Authority Vs Silversands Investments Ltd
- Ruling CASE R. COM A 00132/2018/CHC/HCC: Rwanda Revenue Authority Vs SITRACO Ltd
- Ruling Case RCOMAA 00055/2018/CA: Rwanda Revenue Authority Vs ECO POWER GLOBAL PRIVATE Ltd,
- Ruling CASE RCOM AA 0021/15/CS: Rwanda Revenue Authority Vs RUTAGARAMA Alexandre
- Ruling Case RCOMAA 0012/15/CS: Rwanda Revenue Authority Vs ERICSSON AB Ltd
- Public Ruling issued by the Commissioner General on article 46 of the Law No. 16/2018 of 13/04/2018 establishing Taxes on Income
- Ruling Case No RCOMAA 00030/17/SC: Rwanda Revenue Authority Vs RUBERANDINDA Viateur
- Ruling Case No RCOMAA 0028/14/CS: Rwanda Revenue Authority Vs SONARWA General Insurance Company Ltd
- Ruling Case No RCOMA 0187/12/CS Rwanda Revenue Authority Vs Garibsons Commodities Central Africa Ltd
- List of Taxpayers convicted of tax fraud by court in the fiscal year 2017.2018
- Commissioner General Rules No 001/2014 of 1/11/2014 determining the modalities of Amicable Settlement of Tax Issues
- public ruling issued by the commissioner general on paragraph 3 of article 60 of the law No 25/2005 of
04/12/2005 on tax procedures as modified and complemented to date. - public ruling issued by the commissioner general on article 30 of the law No 37/2012 of 09/11/2012 establishing the
value added tax as modified and complemented to date - Commissioner General’s Instructions Law No 01/2017 of 24/08/2017 determining fees on services provided by Rwanda Revenue Authority
- Commissioner General’s Rules Law No 01/2001 of 01/08/2001 Governing VAT
- Commissioner General’s Rules Law No 02/2002 of 30/12/2002 Governing Value Added Tax
- Commissioner General’s Rules Law No ° 001/DOU/2004 of 16/07/2004 on the GATT Valuation System
- Commissioner General’s Rules Law No 04 of 02/06/2005 Governing Value Added Tax
- Commissioner General’s Rules Law No 001/2007 of 15/06/2007 Implementing the Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
- Commissioner General’s Rules Law No 002/2007 of 15/06/2007 Implementing the Law No 25/2005 of 04/12/2005 on Tax Procedures
- Commissioner General’s Rules Law No 003/2007 of 15/06/2007 Implementing the Law No 21/2006 of 28/04/2006 Establishing the Customs System
- Commissioner General’s Rules Law No 007/2009 OF 07/12/2009 Implemeting the Law No 16/2005 OF 18/08/2005 on direct taxes on income
- Commissioner General’s Rules No009/2010 OF 03/09/2010 Implemeting the Law No 24/2010 OF 18/08/2005 on direct taxes on income
- Commissioner General’s Rules No 10/2010 OF 20/09/2010 Implemeting the Law No 25/2010 OF 28/05/2010 on modifying and complementing Law No06/2001 OF 20/01/2001 on the code of value added tax
- Public Ruling issued by the Commissioner General on Article 27 of the Law No 25/2005 of 4/12/2005 on tax procedures as modified and completed to date.
- fileadmin/user_upload/commissioner_general_rules_determining_the_conditions_and_modalities_of_representation__tax_advisors_.pdf
- Commissioner General rules nº01/2016 OF 08/07/2016 determining the conditions for professional accountants certifying financial statement
- Commissioner General rules n°02/2016 of 08/08/2016 determining the conditions and modalities of representation
- Commissioner General rules No 01/2017 of 22/02/2017 governing the procedure for implimenting zero rated goods and services intended for special persons
- Ruling Case: RRA vs MUSABYIMANA Jasson
- Ruling Case: BISANGWABAGABO Stanislas & SHIFRORA BUSINESS Ltd
- Ruling Case: RRA vs Taxpayer X (Bralirwa Distributor)
- Public Ruling issued by the Commissioner General on Article 1 and 2 of law No 37/2015 of 30/06/2015 modifying and completing law No 26/2006 of 25/05/2005 determining and establishing Consumption Tax on some imported and locally produced products as modified and completed to date
- Public Ruling issued by the Commissioner General on Article 15 of law No 37/2012 of 09/11/2012 establishing the Value Added Tax as modified and completed to date.
- Public Ruling issued by the Commissioner General on Article 1(5) of law No 02/2012 of 2/02/2015 modifying and completing Law No 37/2012 of 09/11/2012 establishing the Value Added Tax.
- Public Ruling issued by the Commissioner General on Article 50 paragraph I and 51 Paragraph I (4) of the Law No 16/2005 OF 18/08/2005 on Direct Tax on Income as modified and complemented to date.
- Ruling Case: RRA vs UMURUNGI Umwizerwa
- Public Ruling issued by the Commissioner General on Article 1(5) of law No 02/2012 of 2/02/2015 modifying and completing Law No 37/2012 of 09/11/2012 establishing the Value Added Tax.
- Public Ruling issued by the Commissioner General on Article 50 paragraph I and 51 Paragraph I (4) of the Law No 16/2005 OF 18/08/2005 on Direct Tax on Income as modified and complemented to date.
- Public Ruling issued by the Commissioner General on Article 60(3) of law No 016/2018 of 13/04/2018 establishing Tax on Income
- Public Ruling issued by the Commissioner General on Article 26 of law No 016/2018 of 13/04/2018 establishing Tax on Income
- Public Ruling issued by the Commissioner General on Article 15 (7) of law No 016/2018 of 13/04/2018 establishing Tax on Income
- Submission of Financial Statement for exempted entities Form CIT
- Commissioner General Regulations determining administrative sanctions applicable to reporting person who does not fulfil his, her or its obligation