Fixed amount of fines

• A taxpayer or any person is subject to a fine if he or she fails to:
• ° file a tax declaration on time;
• 2° file a withholding declaration on time;
• 3° withhold tax;
• 4° provide proofs required by the Tax Administration;
• 5° cooperate with a tax audit;
• 6° communicate on time the capacity or appointment he or she has been given as described by article 7 paragraph 2;
• 7° register as described by article 10;
• 8° comply with articles 12, 13 and 15 of this Law; or
• 9° pay on time the profit tax advance.


• Fines related to violations of provisions of paragraph one of this article are set as follows:
• 1° one hundred thousand (100,000) Rwandan francs if the taxpayer’s annual turnover is equal to or less than twenty million (20,000,000) RWF; or
• 2° three hundred thousand (300,000) Rwandan francs if the taxpayer’s annual turnover exceeds twenty million (20,000,000) Rwandan francs; or
• 3° five hundred thousand (500,000) Rwandan francs if the taxpayer was informed by the Tax Administration that he or she is in a large taxpayer category.
• In case the same violation is committed twice within five (5) years, the fine is twice the original fine. In case the same violation is committed again within such five (5) years, the fine is four times the original fine.