Once this document is issued, the bearer has the right to clear his goods from the customs ware house without paying the 5% withholding tax payable at customs during importation of goods and 3% payable at the time a public tender is awarded. This facilitates taxpayers who may be in cash-flow constraints.

It is understandable that for one to benefit from quitus fiscal, he should have been registered with RRA for sometime, enough to predict his compliance level in the past based on his previous performance. For new taxpayers, the tax office has no sufficient knowledge on him, such that one can not ascertain his integrity and compliance level. However, Taxpayers with investment certificate are allowed to apply regardless of the time they have spent in business.