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71. The valuation method for benefits in kind  
… consideration of market value as follows: Providing an employee with access to and use of a motor vehicle during a tax period is valued at 10% of the employment income, excluding benefits in kind. Providing…  
72. Valuation Gateway  
The customs value of imported goods is the transaction value, that is the price actually paid or payable for the goods when sold for export to the customs territory, adjusted, where necessary,  
73. Brochure & RRA Tax Handbook  
… document v1 OSDC Documentation   EBM acquisition user guide fileadmin/user_upload/motor_vehicle_transfer_web__1_.pdf Easy adoption of EBM use …  
74. Brochure & RRA Tax Handbook - Brochure & RRA Tax Handbook  
… document v1 OSDC Documentation   EBM acquisition user guide fileadmin/user_upload/motor_vehicle_transfer_web__1_.pdf Easy adoption of EBM use …  
75. Trading License  
…  30.000   7.500 Individual transport activities by vehicle   40.000  10.000 Transport activities…  
76. Trading License - Trading License  
…  30.000   7.500 Individual transport activities by vehicle   40.000  10.000 Transport activities…  
77. Avoid penalties, pay trading license and rental income tax before the deadline  
… businesses pay Frw30,000 a year or Frw7,500 per quarter. For individual transportation services, vehicle operators pay Frw40,000 per year or Frw10,000 quarterly, for each vehicle; boat operators pay…  
78. Income tax exemption  
…aciro Development Fund Corporate Trust; 11° Business Development Fund limited, “BDF Ltd”; 12° Special purpose vehicle, unless the revenue received exceeds the corresponding expenses; 13° Common benefit foundations; 14°…  
79. Corporate Income Tax - CIT - Investment incentives  
… to operate as a pure holding company, if he or she fulfills the requirements. A special purpose vehicle registered for investment purpose, if it fulfills the requirements. A registered investor licensed…  
80. Tips for Travelers  
… (MIB)? MIB means goods, which are carried by passengers in accompanied baggage or private vehicles for trade or business use. These goods are neither manifested as freight on the aircraft, nor are…  
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