On this Tuesday 16 October 2018, Rwanda Revenue Authority closed seven businesses’ doors in the city of Kigali due to non compliance with EBM rules. These seven shops were temporary closed for a period of thirty days following their bad use of EBM aimed at evading value added tax. VAT is the tax paid by the consumer at the rate of 18% inclusive on an invoice handed to them by the VAT registered taxpayer. However many of the taxpayers do tax planning to avoid that the VAT can be seen by the tax administration. Malice used by many non compliant with VAT include under pricing on EBM invoice, not issuing at all EBM invoice to clients or using fictitious invoice. The tax administration is aware of all these tricks used by some business operators committed not to comply. Sanctions that existed for bad users of EBM were fines going up to twenty million Rwandan francs but with the new VAT law, penalties were reduced to tenfold the value of VAT evaded when the foul is committed once and its multiplication by twenty when repeated. This unfortunately is taken by taxpayers as a favor to commit fiscal crimes hoping that penalties will be lighter. Emmy Mbera, the electronic billing machines’ coordinator at RRA said that closing business for 30 days is an additional sanction in order to improve compliance among Vat registered taxpayers. The sanction is applied after several notifications and warnings to taxpayers. “It doesn’t bring us (RRA) joy to close any business but it is an action that must be done as it sometimes become the only option left to enforce EBM compliance,” he stated. This time is about the third month that this additional sanction is applied and more than twenty shops were closed in this exercise. Mbera calls upon all VAT registered taxpayers to comply with EBM usage and avoid all sorts of sanctions but contribute positively to the growth of the national economy.