Taxpayer Registration

Any person who sets up a business or other activities that may be taxable is obliged to register with the Tax Administration within a period of seven (7) days from the beginning of the business or activity or the establishment of the company.

Any person who carries out taxable activities exceeding twenty million Rwanda Francs (RWF 20,000,000) of in the previous fiscal year, or five million Rwanda Francs (RWF 5,000,000) in the preceding calendar quarter is required to register for VAT with the tax administration within a period of seven (7) days from the end of the year or from the end of the quarter mentioned above.

Any person who is not required to register for VAT according to provisions of paragraph 2 above may voluntarily register with the tax administration for VAT.

Any changes, whether related to the taxpayer or his or her activities shall be notified in writing to the tax administration within seven (7) days from the day of the notice of the change.

The Commissioner General issues instructions regarding the registration and cancellation of registration on persons who no longer carry out business activities.

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In line with the above-mentioned mission, DTD has identified its strategic aims as being:

• To minimise revenue loss through enhanced internal controls
• To provide efficient and effective services to clients and other stakeholders;
• To enhance capacity of the staff
• To separate medium taxpayers from Small ones with an aim of maximising revenues