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Pay Excise duty
1.E-Payment: by this method, after submitting your declaration via RRA system (E-tax) it is possible to directly access the domestic taxes E-payment system, by clicking ‘E-payment’ and Select Bank to pay from the provided lists of banks and follow the instructions. Also, you can use your internet banking system to pay.
2.Mobile money/Airtel Money: If you are registered for this MTN/Airtel service, you can pay Excise duty individually. You just dial *182# choose the language and follow the instructions. In this case, you must have sufficient funds on your Mobile/Airtel Money account to cover the amount payable, including transaction fees. Otherwise, you can pay via a Mobile/Airtel Money agent who will also charge you some service fees.
3.Go physically to the bank: Excise duty as well as other taxes can be paid at all registered commercial banks in Rwanda. This can be done using a cash deposit slip or by bank cheque. When at bank, make sure you write the correct details on the deposit slip or cheque ( RRA as a beneficiary, your Doc Id (RRA Reference Number) , the total tax due and type of tax. i.e: Excise duty or any other tax).
If you declare your Excise duty due within the time limit provided by law but fail to pay that tax in the prescribed time limit, you will be required to pay the principal tax and an administrative fine as follows:
| Delayed period | Percentage ( Administrative fine based on the due tax) |
|---|---|
| When you exceed the time limit for payment for a period not exceeding thirty (30) days from the final date of payment | 5 % |
| If you exceed the time limit for payment for a period ranging from the thirty-first (31st) day to sixtieth (60th) day from the final date of payment | 10 % |
| If you exceed more than sixty (60) days from the final date of payment. | 30 % |
In addition to this, if you fail to pay excise duty within the period set by law, you are also subject to late payment interest on the principal tax amount as follows:
- 0.5% if the delay does not exceed 6 months.
- 1% if the delay is between 6 and 12 months.
- 1.5% if the delay exceeds 12 months.
Late payment interest is non-compounding and is calculated on a monthly basis from the first day after the due date until the payment date. Each month that begins is counted as a full month. The total late payment interest cannot exceed 100% of the due tax.