rra.gov.rw Taxpayer Registration : Rwanda Revenue Authority

Organization : Rwanda Revenue Authority
Type of Facility : Taxpayer Registration
Country: Rwanda

Website : https://www.rra.gov.rw/ahabanza

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.

Related / Similar Service :
Rwanda E-Payment of Duties, Taxes Due Electronic Single Window

RRA Tax Clearance Certificate

Any person who carries out taxable activities exceeding twenty million Rwanda Francs (20,000,000 RWF) of in the previous fiscal year, or five million Rwanda Francs (5,000,000 RWF) 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.

Contact:
Taxpayer Office
Call Center line: 3004
Email: info AT rra.gov.rw

Fines:
Fixed amount of fines:
A taxpayer or any person is subject to a fine if he or she fails to:
1. file a tax declaration on time;
2. file a withholding declaration on time;
3. withhold tax;
4. provide proofs required by the Tax Administration;
5. cooperate with a tax audit;
6. communicate on time the capacity or appointment he or she has been given as described by article 7 paragraph 2;
7. register as described by article 10;
8. comply with articles 12, 13 and 15 of this Law; or
9. pay on time the profit tax advance.

Fines related to violations of provisions of paragraph one of this article are set as follows:
1. one hundred thousand (100,000) Rwanda francs if the taxpayer’s annual turnover is equal to or less than twenty million (20,000,000) RWF; or
2. three hundred thousand (300,000) Rwanda francs if the taxpayer’s annual turnover exceeds twenty million (20,000,000) Rwanda francs; or
3. five hundred thousand (500,000) Rwanda francs if the taxpayer was informed by the Tax Administration that he or she is in a large taxpayer category.

In case the same violation is committed twice within five (5) years, the fine is twice the original fine. In case the same violation is committed again within such five (5) years, the fine is four times the original fine.

De-registration:
De-registration is where a taxpayer applies to have his name/business removed from the records of the RRA in order not to be obliged to declare a certain tax basing on certain present conditions.

Non-filing of returns is not an automatic condition for de-registration. RRA must be satisfied that the taxpayer is not operating at all or is operating to the required level to continue being registered for a given type of tax.

De- registration is decided on a tax by tax basis. For example, a taxpayer could remain registered for PAYE while being de-registered for VAT.

De-registration becomes effective from the time RRA is satisfied that the taxpayer is not, at the time of application for de-registration, operating at a level that makes it liable to a particular tax.

If RRA is satisfied that the taxpayer will be subject to a given type of tax, the de-registration is effected from then. De-registration of taxpayers that are subject to Personal Income Tax and Corporate Income Tax is considered when that tax payer fails to submit returns for annual profit tax for three (3) consecutive years .

The de-registration becomes effective only if RRA is satisfied that the taxpayer is not operating as a commercial activity that generates more than RW 1.2 million turnover a year or not operating at all.

De- registration of taxpayers that are subjects to VAT is considered when that taxpayer fails to submit returns for VAT for six consecutive months. De-registration becomes effective only if RRA is satisfied that the tax payer is not operating to a level of 20 Million turn over a year or taxpayer has not registered voluntarily.

De-registration of taxpayers that are subject to PAYE is considered when the taxpayer fails to submit returns for PAYE for three consecutive months. De-registration becomes effective only if RRA is convinced that the taxpayer is not employing any person.

The commissioner for Domestic taxes has the powers to authorize the de-registration of taxpayers subject to the policies and procedures set out above.

Taxpayers are de-registered immediately upon satisfaction of RRA that the taxpayer will not be operating above the threshold set out for each particular tax.

Conditions for de-registration;
a) Non filing of returns;
Six (6) consecutive months for VAT declaration
Three (3) consecutive years for Personal Income Tax and Corporate Income Tax

b) Non operational at all;

c) Not employing staff for a period of not less than three (3) consecutive months for PAYE declaration;

d) Businesses receiving VAT on sales less than 20 million francs annually or 5 million francs in three (3) months of operation;