A month is divided into three periods:

• From 1^st to 10^th of every month
• From 11^th to 20^th of every month
• From 21^st to the end of the month

Paid within five (5) days following the periods mentioned above.

Excise duty on imports is paid concurrently with customs duties.

Personal and Corporate Income Tax

• First Quarter (1st January to 31st March)
• Second Quarter (1st April to 30th June)
• Third Quarter (1st July to 30th September)
• Annual PIT or CIT (Balance of the year)

30th June

30th September

31st December

31st March of the following tax period

Note: Indicated deadline may change in case a taxpayer is applying a tax period different from the calendar year as provided by the law.

Paid within fifteen (15) days following the end of each month.

• Monthly

• From 1st January to 31st March
• From 1st April to 30th June
• From 1st July to 30th September
• From 1st October to 31st December

• 15th April
• 15th July
• 15th October
• 15th January

• Return old log book;
• Pay fees for duplicate log book;

Note: Request is done online by the taxpayer.

• Motor vehicle/motor cycle physical checking form signed and stamped by a Revenue Investigation officer;
• Return old number plate(s) for destruction;
• Pay fees for duplicate plate.

Note: Request is done online by the taxpayer.

• Possess Inactivity certificate confirming remittance of UN/CD plate and log book;
• Proof of payment of customs duties;
• Sale agreement;
• 1 passport size photo;
• Photocopy of Identity card/Passport (for foreigners);
• The buyer must possess a TIN.

Note: Vehicle/Motorcycle registration is done at RRA Gikondo and Dubai Port at Masaka offices.

• Online request;
• A loss certificate given by Rwandan National Police Station;
• Pay fees for duplicate Log Book;
• Pay ownership certificate;
• ID for the owner of Yellow card or in case of the absence of the owner, provide a notarized power of attorney and ID of the representing person.

• A loss Certificate given by Rwandan National Police Station;
• Pay fees for duplicate plate;
• Motor vehicle/motorcycle physical checking form signed and stamped by a Revenue Investigation officer;

Note: Request is done online by the taxpayer.

• Payment of tax arrears if any;
• For vehicles that had UN, IT, C and CMD plates, which indicates the declaration of the Customs that the vehicles going to be given a normal license plate or may leave the country (IM5).
• Submit/Return the log book & Number plate;

Note:

Vehicle/Motorcycle de-registration is done at:

• RRA Customs Services Offices - Gikondo - MAGERWA and Dubai Port/Masaka.
• SOUTHERN PROVINCE:
1. Huye
2. Nyanza
3. Nyamagabe
4. Ruhango
5. Muhanga
• EASTERN PROVINCE:
1. Nyagatare
2. Rwamagana
3. Gatsibo
4. Bugesera
• NORTHEN PROVINCE:
1. Musanze
2. Gicumbi
• WESTERN PROVINCE:
1. Karongi
2. Rusizi
3. Rubavu

For individual:

• Request done online by the taxpayer on RRA website;
• Contract of sale/cession/donation;
• Photocopy of the ID Card or passport (for foreigners) for the buyer;
• Tax Identification Number for the buyer (TIN);
• The motor vehicle must be free from tax liabilities;
• Completed and signed transfer ownership form;
• Motor vehicle/cycle must be free from road traffic fines;
• Original vehicle Log Book.

Companies/Organizations must present:

• Evidence of the legal status for associations and other legal entities;
• RDB registration Certificate for companies.

Note:

Buyers who don’t have a TIN can get it from RRA Motor vehicle unit at Dubai Port/Masaka.

• Possess Inactivity certificate confirming remittance of IT plate and log book;
• Proof of payment of customs duties;
• Sale agreement;
• 1 passport size photo;
• Photocopy of Identity/Passport (for foreigners);
• The buyer must possess a TIN.

Note: Vehicle/Motorcycle registration is done at RRA Gikondo and Dubai Port at Masaka offices.

• Customs clearance documents;
• MINAFET documents confirming diplomatic status of the applicant;
• Proof of payment of motor vehicle registration fees.

Note:

Vehicle/Motorcycle registration is done at RRA Gikondo and Dubai Port at Masaka offices.

• Customs clearance documents;
• A letter of guarantee for temporary importation regime;
• An exemption letter signed by the Commissioner for Customs Services Department;
• Proof of payment of motor vehicle registration fees.

Note: Vehicle/Motorcycle registration is done at RRA-Customs Services Office (Gikondo=MAGERWA).

• Sales agreement;
• Payment receipt;
• "Acquit de droit" or "To Whom It May Concern";
• 1 passport size photo for the buyer;
• Photocopy of Identity/Passport (for foreigners) for the buyer;
• The buyer must possess a TIN.

Note:

Vehicle/Motorcycle registration is done at RRA Gikondo and Dubai Port at Masaka offices.

AEO (Authorized Economic Operator):

• Authorized economic operator that is established in at least one of the EAC PS, involved in the international supply chain and carries out Customs related activity in the EAC can apply for the Regional AEO authorization irrespective of the size of the business. These include:

1. Exporters
2. Importers
3. Freight forwarders
4. Customs Agents
5. Bonded warehouse owners
6. Manufacturers
7. Transporters
8. Terminal operators

• A person may apply for authorization under one or more of these client categories. If the application for authorization is approved, authorization will relate to the specific client categories that the applicant has qualified for.

Gold card scheme:

• Be a company registered in Rwanda;
• Be a commercial company;
• Have good compliance records with RRA;
• Be a VAT registered taxpayer if applicable;

Note:

• Application forms are available on the RRA website and from RRA Customs Office in Gikondo - MAGERWA.

Issuance of EBM usage certificate

Written letter addressed to the Director of Customer Support Unit sent through E-correspondence system https://ecms.rra.gov.rw/home?lang=en

requesting for the certificate

1 hour

Free

EBM Support Team.

RRA call center 3004

• 3 working days for imported liquors, wine, and tobacco
• 3 working days for locally produced liquors, wine, and tobacco
• 1 month for bulk tobacco importers

Frw 15 per piece for liquors and wine

Frw 8.69 per piece for tobacco

NB: Prices may change depending on the Dollar rate

Written letter addressed to the Director for Taxpayer Registration Unit "Registration & Registry Maintenance Unit" through E-Correspoendence System ( https://ecms.rra.gov.rw/home?lang=en)

Recruitment and registration section

Written letter addressed to the Director for Taxpayer Registration Unit "Registration & Registry Maintenance Unit" through E-Correspondence System ( https://ecms.rra.gov.rw/home?lang=en)

Recruitment and registration section

Written letter addressed to the Director for Taxpayer Registration Unit "Registration & Registry Maintenance Unit" through E-Correspondence System (https://ecms.rra.gov.rw/home?lang=en)

Recruitment and registration section

VAT Refund request below:

• 500,000 for Small Taxpayers
• 2,000,000 for Medium Taxpayers
• 5,000,000 for Large Taxpayers

• Filing VAT online;

Automatically carried forward for the next declaration.

15 days (after the due date)

Free

Supervisor of VAT refund section

Tel: 0788185637

VAT refund for privileged persons

• 500,000 for Small Taxpayers
• 2,000,000 for Medium Taxpayers
• 5,000,000 for Large Taxpayers

• Filing VAT online
• Applicant Bank account
• Declaration of input within its period
• Any other accounting documents (if requested)

60 days after the due date

Free

Supervisor of VAT refund section

Tel: 0788185581

Projects or NGOs

• Agreement between the government of Rwanda and the donor
• Memorandum of understanding or agreement between the project or NGO and the government of Rwanda
• Ratified agreement
• EBM Receipts
• Bank account number to be credited

Fill the online application form.

60 days

Free

VAT refund for taxpayers with an investment certificate

• Filing VAT declaration
• Proof of input tax on local purchases and imports
• EBM sales invoices
• Bank statements
• Cash books, General ledgers, and Other accounting documents
• Current bank account and addresses (Telephone, E-mail, etc.)

Within a period not exceeding fifteen (15) days after receipt by the Revenue Authority of the relevant application.

Free

Supervisor of VAT refund section

Tel: 0788185637

VAT Refund request above:

• 500,000 for Small Taxpayers
• 2,000,000 for Medium Taxpayers
• 5,000,000 for Large Taxpayers

• Filing VAT online
• Applicant Bank account
• Declaration of input within its period
• Any other accounting documents (if requested)

90 days after the due date

Free

Supervisor of VAT refund section

Tel: 0788185637

VAT Refund request below:

• 500,000 for Small Taxpayers
• 2,000,000 for Medium Taxpayers
• 5,000,000 for Large Taxpayers

• Filing VAT online;

Automatically carried forward for the next declaration.

15 days (after the due date)

Free

Supervisor of VAT refund section

Tel: 0788185637

Certification of traders software

Submit all administrative requirements to cis_sdc_certification@rra.gov.rw, which include:

Business Registration Certificate

1. Valid RSSB Clearance Certificate
2. Valid RRA Tax Clearance Certificate
3. Product brochure
4. Product warranty statement
5. Physical address
6. Product User manual
7. Installation guide
8. Programming and configuration manual
9. CIS software (on Optical Disk storage)
10. Tool to manage database

Note:

• Additional information can be requested to proceed with the evaluation if necessary.
• Fulfill all required technical specifications found here.

5 working days for approval of Administrative requirements
20 working days for the certification to be issued.

Free

EBM Certification technical team
RRA call center 3004

Computer/laptop containing EBMV2 software gets permanently crushed or stolen

• A letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en  requesting a new software
• Bring to RRA the Hard disk that has been permanently crushed
• Three last invoices made on the lost/crushed device
• RIB certificate of loss if stolen

1 day

Free

EBM Support Team.

RRA call center 3004

2 hours

Free

1 hour

Free

2 hours

Free

General technical support for EBM V2

OPTION 1

• Being able to connect to Internet
• Call on telephone EBM Staff for support and use AnyDesk application

OPTION 2

• Come to EBM office with a Computer containing EBM V2 for support

30 Minutes

Free

RRA call center 3004

Re-installation of EBM V2 when a computer gets damaged or needs to be repaired

• Request letter from owner of the Company addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en
• Bring to RRA Computer/Laptop for re-installation of EBM V2 software.

1 Day

Free

EBM Support Team.

RRA call center 3004

Request for changing from phone to computer EBM software/Online EBM/POS machine.

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en;
• Bring the phone to RRA Office.

1 day

Free

RRA call center 3004

Request for EBM original invoice when a taxpayer has printed a copy

• Official request letter addressed to the Director of Customer Support Unit sent to ebm2.installation@rra.gov.rw;
• A copy of printed receipt;

Confirmation from the client, signed and stamped.

2 hours

Free

EBM Support Team.

RRA call center 3004

• Written letter addressed to the Director of Customer Support Unit requesting this service sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en
• Copy of National ID or passport (for foreigners)
• Power of attorney if the applicant is not the owner of business.

30 minutes

Free

EBM Support Team.

RRA call center 3004

Request for EBM2.1 branch for taxpayer who has different business branches

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en;
• Bring the machines/devices to be used as branches.

1 day

Free

RRA call center 3004

Request for external support on EBM installation and training

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System 
  https://ecms.rra.gov.rw/home?lang=en ;

1 day

Free

RRA call center 3004

Request for facilitation on invalid date on the invoice, when the invoice in EBM system is backward / forward

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en;
• Bring the device (machine) to RRA Office.

1 day

Free

RRA call center 3004

Request for facilitation to declare the invoice manually that were not reported by the sales devices

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en ;
• List of unreported invoices or physical invoices.

1 day

Free

RRA call center 3004

Request for the Backup of the EBM software for computer/device Repair

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en;
• Bring the device (machine) to RRA Office or hard disk.

1 day

Free

RRA call center 3004

Request to shift from EBM2.0 to EBM2.1 software/Online EBM

• Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en;
• Filled online form (https://myrra.rra.gov.rw/);
• Official letter to close EBM2.0;
• Copy of ID;

1 day

Free

RRA call center 3004

Shifting EBM V2 Software from one Computer to another

• Request Letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en
• Bring computer holding EBM V2
• Bring a new computer to install software

3hrs

Free

EBM Support Team.

RRA call center 3004

Shifting from suspended due to de-registration to re-installation when re-opened business

Official request letter addressed to the Director of Customer Support Unit sent via E-Correspondence System https://ecms.rra.gov.rw/home?lang=en

1 day

Free

No specific contact person provided.

Technical assistance for EBM with technical problems

• Present the problem to RRA officer to help sort out the problem

Or

• Call RRA call center 3004

2 hours

Free

EBM Support Team.

RRA call center 3004

1. Copy of request letter
2. Fill out the de-registration form
3. The fact that there is no tax arrears

Decentralized tax officer

Tel: 0788185572

Fill out the registration form in the system

10 Minutes

FREE

Decentralized tax officer

Tel: 0788185572

• Application letter
• Proof of payment of 10% of all debts

Note:

When the total amount to be paid exceeds Frw 5,000,000, the taxpayer is required to provide a guarantee.

Decentralized tax officer

Tel: 0788185572

Registration for property tax

1. Land Document (Original)
2. The property to be registered belongs to you or you have the right to register it in writing

15 minutes

FREE

Decentralized tax officer

Tel: 0788185572

Registration for rental income tax

1. Filling out the taxpayer information form
2. Bring the land document of the house to be rented
3. Lease Agreement
4. The house to be rented belongs to him or to those who have written rights

15 minutes

FREE

Decentralized tax officer

Tel: 0788185572

Registration for trading license tax

1. Fill out the taxpayer profile form
2. Bring the RDB certificate that shows the Taxpayer's TIN
3. The fact that the business is going to be registered by himself or he has written rights

15 minutes

FREE

Decentralized Tax officer

Tel: 0788185572

A letter requesting a suspension if it is temporary not later than 15 days

Decentralized tax officer

Tel: 0788185572

• Invoice
• Online Application

Supervisor of Customs Trade Management Section

Tel:0788185676

• Online application
• Original invoices
• Packing list of the imported goods
• Online exemption application approved by the line Ministry depending on the nature of goods
• Exemption application form depending on the nature of goods

Supervisor of International Affairs and Stakeholder Section

Tel:0788185702

Director of Border Management Unit

• Online application
• Arrival notice
• Bill of lading or airway bill
• Invoice / logbook and insurance document of the motor vehicle in original form

NB: The exemption is allowed for one vehicle (excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tones) which the passenger has personally owned and used outside a Partner State for at least twelve months (excluding the period of the voyage in the case of shipment).

Supervisor of International Affairs and Stakeholder Section

Tel:0788185702

Director of Border Management Unit

• Online application
• Packing list of the imported goods
• Recommendation from Rwandan Embassy in the country where the applicant resided (for Rwandan returnees)
• Employment contract or work permit (for foreigners coming to Rwanda)

Supervisor of International Affairs and Stakeholder Section

Tel: 0788185702

Director of Border Management Unit

Tel: 0788185702

Operators

• Online application in RESW
• Other requirements as provided by the EAC CMA and Commissioner's instructions

• Application is done within 30 days from the date of public announcement
• The publication of result is done in 45 days after the deadline

$1500 per License

Supervisor of International Affairs and Stakeholder Section

Tel: 0788185702

Director of Border Management Unit

• Online application through RESW
• Proof of payment of application fee
• Valid tax clearance certificate
• Proof of VAT registration and possession of EBM V2 software;
• List of all staff and their employment contracts including at least two technicians who hold a diploma and a certificate in Customs training from a recognized institute or 5 years of experience in Customs clearance;
• Valid tenancy agreement for suitable office or proof of ownership of the office;
• Recommendation from Rwanda Freight Forwarders Association (RWAFFA)

• Application is done within 30 days from the date of public announcement

The publication of result is done in 45 days after the deadline

• $50 Application fees
• $400 License fees
• $1200 License fees for 3 years

Supervisor of International Affairs and Stakeholder Section

Tel: 0788185702

• Online application in ReSW

• $200 per vehicle
• $400 for Pulling trailer

Supervisor of International Affairs and Stakeholder Section

Tel: 0788185702

Director of Border Management Unit

• Use of customs clearing agency
• Export declaration
• EBM Invoice
• Export License (if required)
• Certificate of origin (if applicable)

6 hours

Frw 3,000

Director of Border Management Unit

Tel: 0788185602

• Use of customs clearing agency
• Online customs declaration through RESW
• Invoice
• Use of EBM
• Bill of lading
• Packing list
• Certificate of origin (if applicable)
• Import permit/license where applicable

N.B:

All goods which value is above Frw 500,000Frw must be declared using Customs clearing agent

Timeline varies according to the selectivity of goods:

• AEO / Gold card scheme / Blue channel: 1 hour
• Yellow channel: 1.5 days
• Red channel: 2 days

Director of Border Management Unit

Tel: 0788185602

Or

Director of Central Customs Operations Unit

Tel: 0788185675

• Online applications
• As provided by the EAC CMA and Commissioner's instructions

Supervisor of International Affairs and Stakeholder Section

Tel: 0788185702

Director of Border Management Unit

• Have a TIN
• Invoice
• Certificate of origin (if applicable)
• Import permit/license where applicable

N.B: The value of goods depends on the threshold on the border.

Director of Border Management Unit

Tel: 0788185602

Or

Director of Central Customs Operations Unit

Tel: 0788185675

• Application letter
• List of products with HS code, price, and quantity
• Certificate of Registration of the company

Supervisor of Customs Trade Management Section

Tel:0788185676

• Online application

Director of Central Customs Operations Unit

Tel: 0788185675

• Online Application
• Tax Clearance Certificate
• Sales contract
• EBM Invoice
• Bill of lading

• Online application via RESW
• Logged declaration

Supervisor of Special regime & Liaison Section

Tel:0788185699

• Application letter
• Entry card given at the border
• Copy of log book
• Driver's passport
• Driver's driving permit

Director of Border Management Unit

Tel: 0788185602

• Copy of log book
• Driver's passport
• Driver's driving permit

Exit card from neighboring country

Director of Border Management Unit

Tel: 0788185602

• Online application via RESW
• Logged declaration

Supervisor of Special regime & Liaison Section

Tel:0788185699

• Online application via RESW
• Logged declaration

Supervisor of Special regime & Liaison Section

Tel:0788185699

• Application letter to the Commissioner for Customs Department
• Proof of payment
• Customs Declaration

• Online application
• Proforma or Commercial invoice
• Certificate of analysis (if applicable)
• Parking list
• Bill of lading
• Proposed HSC where applicable
• Catalogue of product where applicable

Supervisor of Customs Trade Management Section

Tel:0788185676

• Application letter
• Proof of payment

• Application letter
• Detailed address (Telephone, District, Sector, Cell, and Village)
• P.O. Box / E-mail

• Online application

1 day

$10

Director of Border Management Unit

Tel: 0788185602

Or

Director of Central Customs Operations Unit

Tel: 0788185675