Frequently Asked Questions
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.
- Photocopy of a national identity card/pass port
- A passport size color photo;
- A correctly filled application form
- 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.
Requirements for the tax clearance certificate
Submit an online application (Link:https://www.rra.gov.rw/fileadmin/user_upload/tcc.html)
Pay application fees: 5000 Frw
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% withholding tax payable at customs during importation of goods and 3% payable at the time a public tender is awarded. 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. However, Taxpayers with investment certificate are allowed to apply regardless of the time they have spent in business.
Requirements for Quitus fiscal.
Fill properly the application form from RRA
Declare and pay VAT at least one year
Declare and pay CIT/PIT at least 2 years
Import at least 4 times a year and the CIF equal or above 20 million
(Above requirements are not necessary to new companies that have an investment certificate from RDB)
- No tax arrears
-Present land documents or rental contract (the office of the company)
-Present a registration certificate
-Pay 10 thousand to the account of RRA and bring a payment receipt attached to the above document.
Click here to get a full list of requirement and application forms:
What are requirements to get EBM Version II
-Taxpayer must be VAT registered
-Taxpayer must have a Computer or smart phone with internet
-Taxpayer must be able to access a printer to print out receipts.
How can I find online business deregistration form at RRA website?
Go to www.rra.gov.rw
Choose domestic tax services
Click on registration & De-registration
Go to “Forms”
Click on "Read more"
Choose the appropriate form depending on the type of business (individual, company) or the type of tax (PAYE) The form is opened in PDF, ready for print out.
What are the procedures to close trading license and cleaning fees
- Get a De-registration form for trading license and the cleaning fees from RRA in your location.
- Fill it and take it to local authorities for signature;
- After signature bring it back to RRA for trading license closure;
- The RRA officer checks if all taxes due have been declared and paid;
- If all taxes due are paid, local taxes will be closed;
- The taxpayer will be called to take the confirmation letter about the de- registration.
How to declare Cleaning Fees using M-declaration
Dial *800# - Select language “English or Kinyarwanda” - Select 3: Local government taxes
Select 3: Cleaning fees - Enter the TIN - SELECT DISTRICT -Enter district CODE
ENTER Fiscal year - ENTER the month - ENTER the amount
CONFIRM and get acknowledgement - Go and pay at bank /Mobicash or mobile money
How to change an old number plate?
Take the vehicle for checking to our office in charge "RPD"
Bring the checking document to any RRA office
Pay 15,000 rwf for one number plate
Pay 30,000 rwf for two number plates
The number plate is given within one day.
What are the requirements of motor vehicle/cycle ownership transfer?
Contract of sale
1 passport size photo for the buyer
Photocopy of the ID card or passport (for foreigners) for the buyer
TIN for the buyer
Motor vehicle/cycle physical verification
Original log book
The motor vehicle/cycle must be free from tax liabilities
Presence of the buyer and the seller at RRA offices for signature
Completed and signed transfer ownership form;
Transfer fees for vehicles; 10000frw and 5000frw for motor cycles
What are requirements to pay tax arrears in installment
Verification of total tax arrears
Paying 25% of the total arrears
Apply for the instalment payment facility
Bring proof of payment of 25% of the total arrears
Bring Bank/Insurance security guarantee, Tender contract
How to get trading license certificate (vignette) print out?
To print out the trading license certificate (vignette) after payment of trading license, taxpayer can proceed as follows:
Open RRA website www.rra.gov.rw - Click on online services
Click on district revenues - Click on taxes - Login using TIN and password
Choose Registration - Click on Trading License Certificate - Select Year
Click on get trading license data - Click ok- Click on print receipt
What is the maternity leave percentage?
The contribution for maternity leave contribution benefit is equal to zero point six percent (0.6%) of the salary to which the salary is subscribed.
The employer and employee each contributes zero point three percent (0.3%) of the salary to which the contribution is subscribed.
How can one declare Rental Income Tax Online?
- Open RRA website: www.rra.gov.rw
- Click on Online Services
- Click on District Revenues
- Click on Taxes (Imisoro)
- Connect yourself (user name: TIN and password)
- Select Tax type as Rental Income
- Select year
- Then Submit
- Click on Assessment number/ Document Number
- Enter the monthly & annual Rental Income
- The client is asked if he/she has a bank loan or not, if not click No , if yes click Yes and fill the necessary information ,
- Click on Calculate Tax
- Click on Submit
- Print out the payment ticket number / acknowledgement receipt, send an SMS or Send to Email address.
- Make payments at any commercial bank or use mobile money by dialing *182#, or use Mobi Cash.
How can I get a document in E TAX so that I can declare IQP/ or CIT
You can contact RRA on different platforms and they generate it for you:Call Center 3004. E-suggestion box 4152, E-mail : email@example.com, Twitter: @rrainfo or Facebook: Rwanda Revenue Authority.
1. How can I reset my pass word to declare different taxes
You can contact RRA on different platforms and they reset it for you: Call Center 3004. E-suggestion box 4152, E-mail: firstname.lastname@example.org, Twitter: @rrainfo or Facebook: Rwanda Revenue Authority.
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.
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.
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 abroa