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List of agricultural inputs and livestock materials exempted from VAT
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Fourth additional list of educational materials exempted from VAT
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Third additional list of educational materials exempted from VAT
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Law Nº 051/2023 of 05/09/2023 amending law Nº 027/2022 of
20/10/2022 establishing taxes on income - Law n° 021/2023 of 31/03/2023 governing the automatic exchange of information for tax purposes
- Law No. 027/2022 of 20/10/2022 establishing taxes on Income
- Compilation of Fiscal Laws and Regulations in use in Rwanda Version 2017
- Law No 016/2018 of 13/04/2018 establishing taxes on Income
- Law No 08/2009 of 27/04/2009 Law determining the organisation, functioning and responsibilities of Rwanda Revenue Authority (RRA)
- Law No 19/2017 of 28/04/2017 establishing the levy on imported goods financing African Union Activities
- List of IT Equipment s Exempted from VAT
- List of Educational Materials Exempted from VAT,
- 2nd List of Educational Materials Exempted from VAT,
- List of Agricultural Inputs and other agricultural and Livestock materials and Equipment Exempted from VAT
- List List of Updated schedule of VAT exempted banking products and services
- List of Energy Supply Equipment Exempted from VAT
- List of Agricultural inputs exempted from VAT (1)
- List of Agricultural inputs exempted from VAT (2)
- List of Goods and Drugs exempt from the Value Added Tax
- List of Goods and Drugs Exempted from VAT for health purpose Part 1
- List of Goods and Drugs Exempted from VAT for health purpose Part 2
- Presidential Order N°25/01 of 09/07/2012 establishing the list of fees and other charges levied by decentralized entities and determining their thresholds
- Presidential Order ratifying the Convention between Rwanda and DRC for the avoidance of double taxation Law No 026/2019 of 18/09/2019 on Tax Procedures
- Ministerial Order no 002/23/10/TC of 24/11/2023 determining the standard rates and other criteria applied to set the tax rate per square meter of the surface of land
- Prime Minster Order appointing Rwanda Revenue Authority
- Ministerial Order establishing general rules on transfer pricing
- Ministerial Order No 001/20/10/TC of 10/01/2020 setting standard rates and other criteria setting standard rates and other criteria to determine the tax rates applicable to plots of land
- Prime Minister’s Order Nº 161/03 of 12/09/2019 determining the institution in charge of assessment and collection of taxes and fees on behalf of decentralised entities Prime Minister’s order No 61/03 of 12/09/2019 determining the institution in charge of assessment and collection f Taxes and fees on behalf of decentralized entities.
- Ministerial Order No 007/10/TC of 16/07/2019 regulating investment undertaking by a decentralized entity
- Ministerial Order No 009/19/10/TC of 16/07/2019 amending Ministerial Order nº 001/17/10/TC of 30/01/2017 determining the requirements for an industry to be entitled to exemption from the value added tax on machinery, capital goods and raw materials
- Ministerial Order No 008/19/10/TC of 16/07/2019 determining Tax Procedures applicable to collection of taxes and fees for decentralized entities.
- Ministerial order nº008/16/10/TC of 01/11/2016 modifying the Ministerial order nº002/13/10/TC of 31/07/2013 on modalities of use of a certified electronic billing machine
- Prime Minister’s Order Law No 08/03 of 09/05/2007 on Establishment, Composition and Functioning of the Tax Appeals Commission
- Ministerial Order Law No 002/07 of 09/05/2007 Governing the Implementation of the Law No 25/2005 of 04/12/2005 on Tax Procedures
- Ministerial Order No 003/07 of 09/05/2007 Implementing the Law No21/2006 of 28/04/2006 Establishing the Customs Law
- Ministerial Order No 004/07 Of 09/05/2007 Governing the Implementation of the Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
- Ministerial Order Law No001 of 13/01/2003 Providing for Value Added Tax Rules and Taxation Procedure
- Ministerial Order Law No 008/2009 of 01/12/2009 determining the amount of registration fees for imported and already registered vehicles in Rwanda.
- Ministerial Order No006/2009 of 01/12/2009 modifying and complementing Ministerial Order No 004/07 of 09/05/2007 governing the implementation of the Law no 16/2005 of 18/08/2005 on direct taxes on income
- Ministerial Order Nº005/12/10/TC of 22/06/2012 determining the modalities for the implementation of Law nº 59/2011 of 31/12/2011 establishing the source of revenue and property of decentralized entities and governing their management
- Ministerial Order No 003/19/10/TC of 29/04/2019 determining a Taxpayer's permanent residence and the location of effective place of management
- Ministerial Order No 005/19/10/TC of 29/04/2019 determining simplified accounting method for Small Businesses
- Ministerial Order No 004/19/10/TC of 29/04/2019 determining the annual Turn Over required for certification of Financial Statements
- Ministerial Order No 006/19/10/TC of 29/04/2019 determining requirements for authorization to a Taxpayer to carry forard loss for more than Five tax periods
- Public ruling of the Commissioner General on Articles 19 and 24 of Law N°027/2022 of 20/10/2022 Law establishing taxes on income
- Commissioner General Regulations N° 002/2023 du 27/01/2023 determining administrative sanctions applicable to reporting person who does not fulfil his, her or its obligations
- Commissioner General Instructions Nº 001/2023 of 11/01/2023 Determining modalities of declaration and payment of Pay as You Earn and Valued Added Tax on a quarterly Basis
- Commissioner General Rules No 005/2020 of 05/08/2020 determining the conditions and functions of Qualified Professionals who represent Taxpayers
- Commissioner General Rules No 004/2020 of 05/08/2020 determining the Modalities for Amicable Settlement of Tax related disputes
- Commissioner General Directives No 003/2020 of 05/08/2020 determining modalities and conditions registering a Taxpayer as a Large Taxpayer
- Commissioner General Rules No 002/2020 of 05/08/2020 determining payment in installments
- Commissioner General Rules No 001/2020 of 05/08/2020 determining modalities of declaration and payment of Pay As You earn on quarterly basis
- Service Note on Trading License Tax Exemption
- Ruling CASERS/REV/RCOM 00009/2018/CHC/HCC: Rwanda Revenue Authority Vs GASHAYIJA Jean-Baptiste
- Ruling CASE RCOMAA 00137/2018/CHC/HCC: Rwanda Revenue Authority Vs AIRTEL RWANDA LTD
- Ruling CASE RCOM AA 0014 / 2018 /CA: Rwanda Revenue Authority Vs Silversands Investments Ltd
- Ruling CASE R. COM A 00132/2018/CHC/HCC: Rwanda Revenue Authority Vs SITRACO Ltd
- Ruling Case RCOMAA 00055/2018/CA: Rwanda Revenue Authority Vs ECO POWER GLOBAL PRIVATE Ltd,
- Ruling CASE RCOM AA 0021/15/CS: Rwanda Revenue Authority Vs RUTAGARAMA Alexandre
- Ruling Case RCOMAA 0012/15/CS: Rwanda Revenue Authority Vs ERICSSON AB Ltd
- Public Ruling issued by the Commissioner General on article 46 of the Law No. 16/2018 of 13/04/2018 establishing Taxes on Income
- Ruling Case No RCOMAA 00030/17/SC: Rwanda Revenue Authority Vs RUBERANDINDA Viateur
- Ruling Case No RCOMAA 0028/14/CS: Rwanda Revenue Authority Vs SONARWA General Insurance Company Ltd
- Ruling Case No RCOMA 0187/12/CS Rwanda Revenue Authority Vs Garibsons Commodities Central Africa Ltd
- List of Taxpayers convicted of tax fraud by court in the fiscal year 2017.2018
- Commissioner General Rules No 001/2014 of 1/11/2014 determining the modalities of Amicable Settlement of Tax Issues
- public ruling issued by the commissioner general on paragraph 3 of article 60 of the law No 25/2005 of
04/12/2005 on tax procedures as modified and complemented to date. - public ruling issued by the commissioner general on article 30 of the law No 37/2012 of 09/11/2012 establishing the
value added tax as modified and complemented to date - Commissioner General’s Instructions Law No 01/2017 of 24/08/2017 determining fees on services provided by Rwanda Revenue Authority
- Commissioner General’s Rules Law No 01/2001 of 01/08/2001 Governing VAT
- Commissioner General’s Rules Law No 02/2002 of 30/12/2002 Governing Value Added Tax
- Commissioner General’s Rules Law No ° 001/DOU/2004 of 16/07/2004 on the GATT Valuation System
- Commissioner General’s Rules Law No 04 of 02/06/2005 Governing Value Added Tax
- Commissioner General’s Rules Law No 001/2007 of 15/06/2007 Implementing the Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
- Commissioner General’s Rules Law No 002/2007 of 15/06/2007 Implementing the Law No 25/2005 of 04/12/2005 on Tax Procedures
- Commissioner General’s Rules Law No 003/2007 of 15/06/2007 Implementing the Law No 21/2006 of 28/04/2006 Establishing the Customs System
- Commissioner General’s Rules Law No 007/2009 OF 07/12/2009 Implemeting the Law No 16/2005 OF 18/08/2005 on direct taxes on income
- Commissioner General’s Rules No009/2010 OF 03/09/2010 Implemeting the Law No 24/2010 OF 18/08/2005 on direct taxes on income
- Commissioner General’s Rules No 10/2010 OF 20/09/2010 Implemeting the Law No 25/2010 OF 28/05/2010 on modifying and complementing Law No06/2001 OF 20/01/2001 on the code of value added tax
- Public Ruling issued by the Commissioner General on Article 27 of the Law No 25/2005 of 4/12/2005 on tax procedures as modified and completed to date.
- fileadmin/user_upload/commissioner_general_rules_determining_the_conditions_and_modalities_of_representation__tax_advisors_.pdf
- Commissioner General rules nº01/2016 OF 08/07/2016 determining the conditions for professional accountants certifying financial statement
- Commissioner General rules n°02/2016 of 08/08/2016 determining the conditions and modalities of representation
- Commissioner General rules No 01/2017 of 22/02/2017 governing the procedure for implimenting zero rated goods and services intended for special persons
- Ruling Case: RRA vs MUSABYIMANA Jasson
- Ruling Case: BISANGWABAGABO Stanislas & SHIFRORA BUSINESS Ltd
- Ruling Case: RRA vs Taxpayer X (Bralirwa Distributor)
- Public Ruling issued by the Commissioner General on Article 1 and 2 of law No 37/2015 of 30/06/2015 modifying and completing law No 26/2006 of 25/05/2005 determining and establishing Consumption Tax on some imported and locally produced products as modified and completed to date
- Public Ruling issued by the Commissioner General on Article 15 of law No 37/2012 of 09/11/2012 establishing the Value Added Tax as modified and completed to date.
- Public Ruling issued by the Commissioner General on Article 1(5) of law No 02/2012 of 2/02/2015 modifying and completing Law No 37/2012 of 09/11/2012 establishing the Value Added Tax.
- Public Ruling issued by the Commissioner General on Article 50 paragraph I and 51 Paragraph I (4) of the Law No 16/2005 OF 18/08/2005 on Direct Tax on Income as modified and complemented to date.
- Ruling Case: RRA vs UMURUNGI Umwizerwa
- Public Ruling issued by the Commissioner General on Article 1(5) of law No 02/2012 of 2/02/2015 modifying and completing Law No 37/2012 of 09/11/2012 establishing the Value Added Tax.
- Public Ruling issued by the Commissioner General on Article 50 paragraph I and 51 Paragraph I (4) of the Law No 16/2005 OF 18/08/2005 on Direct Tax on Income as modified and complemented to date.
- Public Ruling issued by the Commissioner General on Article 60(3) of law No 016/2018 of 13/04/2018 establishing Tax on Income
- Public Ruling issued by the Commissioner General on Article 26 of law No 016/2018 of 13/04/2018 establishing Tax on Income
- Public Ruling issued by the Commissioner General on Article 15 (7) of law No 016/2018 of 13/04/2018 establishing Tax on Income
- Submission of Financial Statement for exempted entities Form CIT
- Commissioner General Regulations determining administrative sanctions applicable to reporting person who does not fulfil his, her or its obligation