Frequently Asked Questions

RRA Services and referral requirements

• a) Requirements for registration of both physical and moral persons;
• b) Taxpayer Identification Number (TIN)
• c) Requirements to obtain a tax clearance certificate;
• d) Requirements for “quitus fiscal”
• d) Requirements for “quitus fiscal”
• e) VAT requirements for Refund to privileged persons;
• f) Exemptions under income Tax and Customs Acts

What is a Taxpayer Identification Number? (TIN)

This is a unique number which is issued to a taxpayer by the tax Administration. It is obligatory for every taxpayer to have this unique number. Taxpayers have the obligation to indicate this number on all correspondences they do with RRA. This number has to be indicated on all documents which the taxpayer provides to the tax administration as proof.

Note that Taxpayer Identification Number (TIN) is offered free of charge and it is issued within about 5 minutes after submission of the required papers.

Requirements to get a Taxpayer Identification Number (TIN)

Requirements vary depending on whether the applicant is a physical person or a moral person.

Physical persons:

• Photocopy of a national identity card/pass port
• A passport size color photo;
• A correctly filled application form

Moral person

• Correctly filled application form; these forms are available in two (2) languages, and taxpayers are encouraged to fill the form in the language they best understand in order to avoid errors;
• Certified copy of a legal instrument of incorporation of the company/association;
• Taxpayer Identification number is required for share holders if they are residents;

Tax Clearance certificate

This certificate is issued by RRA to taxpayers who owe no debt to the Treasury. Tax clearance certificate is specific and does not serve any other purpose except that for which it has been issued. This means that if it has been issued for the transfer of a bank loan, you can not use it for example in public procurement to secure tender for the supply of goods/services. However, one certificate can be used for more than one purposes, if such purposes are the ones for which that certificate was requested. A tax clearance certificate is valid for three (3) months, effective from the time it is issued. This is a mechanism through which the tax administration is able to recover arrears owed to the Government. Other areas where this may be useful is during change of destination of customs goods, etc.

(The exercise is assisted by software known as “the standard Integrated Government Tax Administration System” (SIGTAS) which facilitates the quick analysis of taxpayer’s data and thereby establishing status of the taxpayer’s account.) Who is interested in knowing this? I suggest you delete it. It is for this reason that the certificate is issued within a period of one working day.

Requirements for the tax clearance certificate

They vary depending on the nature of the purpose for which it is being requested.

Transfer of immovable property, such as a house

Requirements:

• Value of the house conducted by an expert at the time of sale;
• An application letter addressed to the Deputy Commissioner in charge of small and medium taxpayers office;
• Declaration of the previous use, i.e. its use before its sale;
• A certified copy of the contract of sale of the sold item;
• Availability of the house for inspection

Transfer of unfinished building

The requirements are different from those required in the above case;

• A letter requesting for the transfer;
• Submission of a tax clearance certificate;
• Availability of the structure for inspection.

In case of public tenders

• A correctly filled form;
• A copy of the certificate of registration
• Payment of a non-refundable fee of 5,000 frw;

Quitus fiscal.

Quitus fiscal is another certificate issued by RRA. It is issued to taxpayers who have manifested high integrity in their transactions with RRA. This means that the taxpayer always correctly and timely files his tax returns and pays due taxes on time.

What is the purpose of quitus fiscal?

Once this document is issued, the bearer has the right to clear his goods from the customs ware house without paying the 5% or 3% withholding tax payable at customs during importation of goods and payable at the time a public tender is awarded respectively. This facilitates taxpayers who may be in cash-flow constraints.

It is understandable that for one to benefit from quitus fiscal, he should have been registered with RRA for sometime, enough to predict his compliance level in the past based on his previous performance. For new taxpayers, the tax office has no sufficient knowledge on him, such that one can not ascertain his integrity and compliance level (t However, where a taxpayer presents a certificate of registration with RIEPA, the taxpayer may be issued with one, even where he has does not meet the one year requirement.

Requirements for Quitus fiscal.

• Correctly fill a Quitus fiscal application form (which one?);
• To have completed one year inbusiness activities;
• To have correctly filed tax returns on profit tax for the previous year;
• To have correctly filed Tax returns of quarterly payment on profit tax if applicable;
• Tax returns on PAYE for the previous three months;
• To have correctly paid the taxes due mentioned in above

NB: The above conditions do not apply to taxpayers with a certificate of registration issued by RIEPA. Refund for the privileged persons.

Who are privileged persons?

Privileged persons are those persons on who the Vienna Convention on Consular Relations of 24th April 1963, applies. It is in this spirit that the above Convention exempts VAT, among other taxes.

For such a refund to be effected, privileged applicants for the above refund are required to accompany the application with the following:

• originals and copies of invoices presented as required by law;
• proof of payment for the invoice that exceeds 100,000 frw;
• agreement for donor funded projects and the contracts for the companies that implement such works on behalf of the project;
• diplomatic cards issued by Rwanda’s Ministry of Foreign Affairs;
• Observance of Diplomatic reciprocity and the Vienna Convention in its part regarding Diplomatic immunity before lodging a claim
• Projects funded by donor agencies should be approved by such Agencies
• Approval of donor agencies is required if such;
• Regarding mobile phones, monthly consumption limit has to be indicated, failure to observe this, refund may not be effected.

Exemptions:

Exemption from Customs duties

1) Items contained in the personal luggage of travelers

Conditions that apply

• i) Imported goods should not be for commercial purpose;
• ii) The facility shall not be granted to multiple entry applications Required documents
• iii) Original invoices or estimated value for used personal effects and ;
• iv) Any other document that may be required by the Customs.

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2) Personal property belonging to physical persons, brought into the Customs territory following the transfer of their normal place of residence;

Conditions that apply

- Goods should be non-commercial personal effects;

• Exemptions shall not be granted to frequent travelers. Goods
• Exemption shall be accorded to Rwandese nationals who have resided outside the customs territory for an uninterrupted stay abroad of at least one (1) year, with an exception of Rwandan diplomats definitively recalled;
• Goods to be exempted shall be imported within a period of three (3) months in advance or after following the arrival of the applicant.

Conditions that apply

• Arrival notice; where applicable
• Bill of lading or Airway Bill;
• Original Invoices or estimated value for used personal effects;
• Submission of the applicant’s passport;
• Packing list;
• Submission of supporting documents proving persons’ status abroad;
• A recommendation letter from the Rwandan embassy or Ministry of foreign affairs (if the Country of origin has no Rwandan Embassy) and any other document that may be required by the Customs, Required documents
• Arrival notice; where applicable;
• Submission of the original documents of the vehicle registration;
• Submission of the applicant’s passports;
• Submission of supporting documents proving persons status abroad;
• Submission of documents establishing value of the vehicle;
• Submission of the bill of lading or Airway bill proving that the vehicle to be exempt has been shipped from the applicants’ previous place of residence; Vehicles
• Rwandese who have resided outside Rwanda for over three (3) years shall prove ownership of vehicle in their names;
• Only one (1) vehicle per family will be exempted;
• Rwandese who have resided outside Rwanda for less than three years should prove registration of at least twelve (12) months;

Conditions that apply

• Rwandese who have resided outside Rwanda for over three (3) years shall prove ownership of vehicle in their names;
• Only one (1) vehicle per family will be exempted;
• Rwandese who have resided outside Rwanda for less than three years should prove registration of at least twelve (12) months;

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3)Education, scientific, technological and cultural materials, such as: books, news papers and tourist information literature

Conditions that apply

• The applicant should be an establishment having education, science, technology or culture in its attributions;
• Approval of the exemption request by the line Ministry;
• Scholastic supplies and equipment to educational institutions;
• Imported goods should be in the names of an institution with education, science, technology or culture in its attributions;
• Objects of collection and artistic objects intended for museums, galleries or others approved public institutions, on condition that they are not for sale

N.B: Stationery materials are not exempt under the Customs Act.

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4) Equipments and instruments used only in conserving and protecting the environment

Conditions that apply

• The applicant should be an establishment approved to conserve and protect environment;
• Approval of the exemption request by the line Ministry;
• Donations destined to government institutions should be approved by their respective line Ministries;
• Required documents
• A certificate for conserving and protecting environment issued by the competent authority;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods.

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5. Donations to the state or its Institutions

Conditions that apply

• Donations destined to government institutions should be approved by their respective line Ministries; Required documents
• Submission of a donation certificate;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods.

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6. Items for charitable and philanthropic organizations

Conditions that apply

• Donations must serve a social purpose to the population;
• Goods for foreign charitable or philanthropic organizations not established in Rwanda shall be recommended by the line Ministry;

Required document

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• Submission of plan of action approved by the line Ministry;
• Submission of bank transfer if donation is in monetary form;
• Original certificate of donation;
• A valid certificate of incorporation from the competent authorities;
• any other document that may be required by the Customs Administration;

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7. Articles intended for handicapped persons

Required conditions

• goods imported must be specially designed and related to the physical inability of the applicant and related to the physical inability of the applicant.
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• A certificate of incorporation for specialized institutions or organizations and an approval from the line Ministry;
• A certificate of infirmity issued by a specialized institution;
• And any other document that may be required by the Customs.

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8. Samples of negligible value

Conditions that apply

• Goods exclusively to be used as samples and which do not by their nature or quantity reflect any commercial intent;
• Samples should be of a negligible F.O.B value not exceeding 100.000 Rwandan Francs;
• here the samples are of value higher than 100.000Frw, the applicant shall request for approval from customs administration.

Required documents

• A bill of quantities of the samples to be imported;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and
• any other document that may be required by the Customs.

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9. Good imported for examination analysis or test purposes

Condition that apply

• The applicant should be an establishment approved to carry out examination analysis or tests for the specifically requested goods;

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods (samples);
• Submission of an approval of the exemption request by the line Ministry and;
• any other document that may be required by the Customs administration.

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10. Articles imported for religious ceremonies

Conditions that apply

• Imported goods should be in line with religious ceremonies or practices of a specific religion;
• Imported goods should not by their nature reflect any commercial intent.

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• Submission of an action plan, describing goods to be imported and their respective quantities signed by the legal representatives of the respective religious bodies and approved by the line ministry and any other document that may be required by the Customs and
• Any other documents that may be required the Customs Administration.

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11. Solar energy equipment and the accessories

Conditions that apply

Goods should appear on the list established by the Ministry having energy in its attribution

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and
• any other document that any be required by the Customs Administration.

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12. Importation of goods for Diplomatic Missions, Consulates and International Organizations.

Conditions that apply for Diplomatic Mission

• Imported goods consigned to the embassy requesting for exemption must be in the names of the Mission;
• In as far as international organizations are concerned, the Convention under which exemptions are granted should be ratified by the Republic of Rwanda;

Required documents for Diplomatic Mission

• Arrival notice where applicable;
• Packing list where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Approval of the exemption request by the line Ministry of Foreign Affairs;
• A copy of a valid agreement and
• any other document that may be required by the Customs. Conditions that apply for diplomatic personnel
• Imported goods should be in the names of the specific person that requests for exemption.

Required documents:

• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list;
• Recommendation letter from the Ministry of Foreign Affairs or any other line Ministry;
• Submission of a valid service card issued by the Ministry of Foreign Affairs or the line ministry;
• Foreign members of diplomatic and consular corps and foreign personnel should submit passports with valid visas and;
• any other document that may be required by the Customs.
• Documents required of companies supplying goods to International Organizations that have signed agreements with the Govt. of Rwanda
• passports with valid visas;
• And any other document that may be required by the Customs;
• A ratified copy of the convention under which exemptions are granted;
• Arrival notice where applicable
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs.

Companies supplying goods to International organizations whose activities are exempt.

• A convention or Agreement signed between the Government of Rwanda and the exempted organization;
• Submission of a company’s trade registration certificate;
• Contract between the Company and the Organization with the exemption Agreement;
• Purchase order from Organization with exemption Agreement;
• Bill of quantities of the imported goods to be signed by the company and the exempted organization and approved by the line Ministry;
• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs.

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13. Importation of reproductive animals

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list;
• Submission of import permits issued on a case-by-case basis by the competent authority;
• Submission of health certification documents from competent authorities and
• any other document that may be required by the Customs.

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14. Consignments of negligible value

Conditions that apply

• Goods should be exclusively for personal use or his/her family and do not by their nature or quantity, reflect any commercial intent;
• Commercial invoice with total F.O.B value shall not exceed 100.000 Rwandan Francs Required documents
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and;
• any other document that may be required by the Customs.

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15. Gifts with negligible value sent by one person to another

Conditions that apply

• Imported goods with their accompanied document shall bear the names of the beneficiary;
• The value of the gift should not exceed F.O.B of 100.000 Rwandan Francs;
• The gift should be of non-commercial in nature and the exemption shall not be granted to frequent applicants.

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packaging
• Packing list and ;
• any other document that may be required by the Customs administration.

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16. Pharmaceutical products, instruments and apparatus, intended for Medical research, diagnosis or treatment of patients, pesticides, agricultural tools and fishery equipments

Conditions that apply

• Goods to be exempted should appear on the list established by the Ministry having Health in its attributions and approved by Minister of Finance and Economic Planning;
• Where the Trade name does not correspond with the scientific name, the ministry of Health shall clarify the name to be considered;

Required documents

• Certificate of analysis from the exporting country for generic drugs. (Medicine);
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list;
• Submission of import permit issued by the Ministry having Health in its attributions and
• any other document that may be required by the Customs Administration.

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17. Honorary decorations or awards

Conditions that apply

• Decorations or awards should be as a result of an official international competition. Required documents
• Invitation letter from the organizing state;
• Invoice or an estimated value of the decorations or awards;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Packing list;
• Submission of official proof of participation in the competition and
• any other document that may be required by the Customs Administration

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18. Samples of negligible value

Conditions that apply

• Commercial invoice with total F.O.B value not exceeding 100.000 Rwandan Francs;
• Goods should be exclusively for personal use or his/her family and do not by their nature or quantity, reflect any commercial intent.

Required documents

• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs administration.

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19. Fuel, lubricating oils, spare parts, regular equipment and stores for consumption on board of means of transport engaged in international air traffic

Conditions that apply

• The applicant should be a registered company dealing in international air traffic;
• Required documents;
• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs Administration.

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20. Fire extinguisher vehicles.

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods and
• any other document that may be required by the Customs Administration

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21. Agricultural inputs.

Conditions that apply

• Imported goods should appear on the list established by the Ministry having agriculture in its attributions and approved by Minister;

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• Importations should be made by registered businesses or cooperatives engaged in agricultural activities
• A Certificate from the Ministry having Agriculture in its attributions for farmers and
• any other document that may be required by the Customs.

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22. Temporary importation regime

Conditions that apply

• - Temporary importation regime granted to International Organizations governed by a specific convention ratified by the Republic of Rwanda;
• Temporary importation regime granted to Institutions or persons not governed by any specific Convention with the Republic of Rwanda;

Required documents

• Arrival notice where applicable;
• Bill of lading or Airway Bill;
• Original invoices;
• Packing list of the imported goods;
• A letter of guarantee to cover the duty and taxes on the goods signed by the organization and the line Ministry;
• The convention ratified by Republic of Rwanda and
• any other document that may be required by the Customs.

NB: with exceptions to goods imported under specific conventions, goods under the temporary admission procedure with partial relief shall be subject to payment of duties and taxes, upon expiration of six (6) months within the Customs territory

“’Notwithstanding the powers vested into the Minister by the provisions of article 15 of this law, the following supplies are exempt from Value Added tax

• 1. Water supply services.

The supply of mains water and sewerage services made for non-profit motive, excluding sewerage pump out services.

• 2. Health supplies.
• a) The supply of health and medical services.
• b) Articles designed for use by the blind or disabled.
• c) The supply or importation by, eligible persons, of equipment and drugs to hospitals and health centres.
• d) Supply or importation of drugs and medical equipment made by persons recognised by Rwandan laws, for medical use, by patients and disabled persons
• The eligible bodies for the exemption under paragraph b) of this item shall be those recognised by the laws of Rwanda as public institutions, not for profit social organisations and any other form of voluntary or charity institution.

• 3. Educational services.
• a) Educational services provided to pre-primary, primary or secondary students.
• b) Educational services provided by social organisations, to students and other youths, meant for promoting the social, physical, educational or spiritual development of the members otherwise than for profit.
• c) Educational services provided to vocational and to other tertiary institutions.
• d) Educational materials supplied directly to learning institutions.
• The eligible bodies for this exemption shall be those recognized by the laws of Rwanda as public institutions, not for profit social organizations and any other form of voluntary or charitable institution.
• 4. Books, newspapers, journals, cassettes and diskettes used as educational materials.

• 5. Transport Services.
• a) Transportation of persons by road in a bus or coach licensed under the Roads and Road Traffic Law and having a seating capacity for fourteen or more adult persons.
• b) Transportation of persons by air or any scheduled flight.
• c) Transportation by railway.
• d) Transportation of persons or vehicles by boat.
• 6. Transfer of property.
• a) The sale or lease of an interest in land.
• b) Sale or transfer of a building or part of a building, flat or tenement meant for residential purposes.
• c) The renting of, or other grant of the right to use, accommodation in a building used - predominantly as a place of residence of any person and his family, if the period of accommodation for a continuous term exceeds 90 days.
• Companies supplying goods to International organizations whose activities are exempt.
• A convention or Agreement signed between the Government of Rwanda and the exempted organization;
• Submission of a company’s trade registration certificate;
• Contract between the Company and the Organization with the exemption Agreement;
• Purchase order from Organization with exemption Agreement;
• Bill of quantities of the imported goods to be signed by the company and the exempted organization and approved by the line Ministry
• Arrival notice where applicable;
• Bill of lading or Air way Bill;
• Original invoices;
• Packing list and
• any other document that may be required by the Customs.

What is Vehicle Registration Tax?

Vehicle Registration Tax is a tax charged on motor vehicles and other non motor vehicle engines. The vehicle registration tax involves:

• Plate fees or plate rental
• Property tax
• And road licence

When must I register?

Registration is done prior to the use of the vehicle since a non-registered vehicle cannot be allowed to circulate.

How and where do I register?

Imported vehicles’ registration is done from the customs’ premises situated in Gikondo. The vehicles within the country can be registered at any RRA office in the Provinces. Whereas in Kigali City, registration takes place from Revenue Protection Department office in Gikondo.

How is vehicle tax calculated?

The VRT is calculated according to the engine power of the vehicle (“Cheveaux Vapeur”, CV or “Horse Power”, HP) for light and heavy motor vehicles, are charged according to thier weights.

How can I pay my vehicle tax?

The payment is done through the bank located at any R.R.A. operational departments after thorough examination of the motor vehicle.

Do I have any recourse once I find that I have been overcharged?

Yes. This is done in writing by asking to recalculate the VRT, and the refund is made where there is proof of overcharging.

When can I get my Number Plates?

After payment of the registration fees, number plates are given to the owner of the motor vehicle.

What happens if I buy a vehicle from a Motor Dealer?

In this case, an invoice from the motor vehicle Dealer together with the customs’ documents are required.

When do I receive my Registration Certificate?

The registration certificate is obtained after payment of the registration fees.

Are there any relief and Exemptions?

Exemptions and relief are only made on property tax for Diplomats, UN agencies and other International Organizations. This is done in accordance with the provision of law regarding international organs and diplomatic missions in Rwanda.

Who is supposed to pay income tax?

A resident taxpayer is liable to income tax per the tax period from all domestic source and foreign sources in accordance with articles 3 and 4 of this law.

What are the sources of Income in Rwanda?

Below are the sources of income in Rwanda:

Income from sources in from Rwanda includes:

• 1. income generated from services performed in Rwanda, including income generated from employment;
• 2. income generated by a crafts person, musician or a player from his or her performances in Rwanda;
• 3. income generated from activities carried on by a non-resident through a permanent establishment in Rwanda;
• 4. income generated from sale of movable assets owned by a permanent establishment in Rwanda;
• 5. income generated from the following assets in Rwanda:
• a. immovable assets and accessories thereto;
• b. livestock and inventory generated from agriculture and forestry;
• c. usufruct and other rights derived from an immovable asset if such an asset is in Rwanda.
• 6. income generated from sale of assets referred to in point 5° of this article;
• 7. dividends distributed by a resident company;
• 8. profit shares distributed by a resident partnership;
• 9. interest paid by the Central Government, Districts, Town or Municipality, a resident of Rwanda or by a permanent establishment that a non-resident maintains in Rwanda;
• 10. license fees including lease payments and royalties or artistic fee paid by a resident, or paid by a permanent establishment owned by a non-resident in Rwanda;
• 11. income generated from any other activities carried on in Rwanda.

What is the taxable income?

Taxable income is composed of the following:

• 1° employment income;
• 2° business profits;
• 3° investment income.

Which are the entities exempted from Corporate tax by the Government of Rwanda?

The Government of Rwanda and the following entities are exempted from corporate income tax:

• 1° the City of Kigali, Districts, Towns and Municipalities;
• 2° the National Bank of Rwanda;
• 3° entities that carry on only activities of a religious, humanitarian, charitable, scientific or educational character, unless the revenue received during a tax period exceeds the corresponding expenses on to the extent that those entities conduct a business;
• 4° international organizations, agencies of technical cooperation and their representatives, if such exemption is provided for by international agreements;
• 5° qualified pension funds;
• 6° the Rwanda Social Security Fund;
• 7° the Rwanda Development Bank.

When Am I considered as a Resident in Rwanda?

An individual is considered as resident in Rwanda if he or she fulfills one of the following:

• 1° has a permanent residence in Rwanda;
• 2° has a habitual abode in Rwanda;
• 3° is a Rwandan representing Rwanda abroad.

An individual who stays in Rwanda for more than 183 days in any 12-month period, either continuously or intermittently, is resident in Rwanda for the tax period in which the 12 month period ends.

A person other than an individual is considered as a resident in Rwanda during a tax period if it:

• 1° is a company or an association established according to Rwandan laws; or
• 2° has its place of effective management in Rwanda at any time during that tax period; or
• 3° is a Rwanda government company.

What is “Permanent establishment”?

The term “permanent establishment” means a fixed place of business through which the business of a person is wholly or partially carried on. In particular one of the following is considered as a permanent establishment: An administrative branch, factory, workshop, mine, quarry or any other place for the exploitation of natural resources, and a building site or a place where construction or assembly works are carried out.

When a person is not considered as a permanent establishment?

A person is not considered as a permanent establishment if he or she only carries out activities through a broker, general commission agent or any other private agent in accordance with procedures of the ordinary course of the activities of such an agent.

Who is the casual laborer?

The “casual laborer” means an employee or worker who performs unskilled labour activities, who does not use machinery or equipment requiring special skills, and who is engaged by an employer for an aggregate period not exceeding thirty (30) days during a tax period.

What is qualified pension fund?

Qualified pension fund means any fund which fulfills the following:

• a. one which was established according to Rwanda laws;
• b. one which is operated for the principal purpose of providing pension payments to residents in the country;
• c. one which has effective management in Rwanda at any time during the tax period.

What is a long term contract?

A “long term contract” means a contract for work, manufacture, installation of construction, the performance of related services, which is not completed in the tax period in which work under the contract commenced, or other than a contract estimated to be completed within the twelve months as of the date on which work under the contract commenced.