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Summary of the procedure Print Summary of the procedure No previous step Obtain Withholding Tax Declaration Form

Where to go?

You will have to go to the following agencies. The number indicates how many interactions are required with each entity.
Rwanda Revenue Authority (x 2)
1 2
Ecobank (main branch)
3

What you will get

The objective of the procedure is to obtain those documents.
Ecobank receipt
3
Ecobank receipt 
Withholding Tax 15% Return with a stamp & signature from the Return Processing division
3
Withholding Tax 15% Return with a stamp & signature from the Return Processing division 
Withholding Tax 3% Return with a stamp & signature from the Return Processing division
3
Withholding Tax 3% Return with a stamp & signature from the Return Processing division 

Required documents

The documents with green band will be provided to you during the procedure.

Proof of identity
1
Proof of identity 
Staff Identification Card
1
Staff Identification Card 
Schedule of Withholding tax 15% payable
2
Schedule of Withholding tax 15% payable 
Schedule of Withholding Tax 3% payable
2
Schedule of Withholding Tax 3% payable 
Withholding Tax Declaration Form 15%
2
Withholding Tax Declaration Form 15% 
Withholding Tax Declaration Form 3%
2
Withholding Tax Declaration Form 3% 

How much?

This list shows the costs in all steps of the procedure.
15 % of invoice value (on the following payments by resident individuals or entities including tax-exempt entities: interest income, taxable dividend income, royalty income, service fees, performance payments, lottery and gambling) 
5 % of cost insurance and freight (CIF) value  (of goods imported for commercial use) 
3 % of invoice value (excluding the value added tax) 
Free of charge

How long ?

The estimated total time is calculated by adding the time spent: 1) waiting in queue, 2) at the counter and 3) between steps.
  min. max.
Total time (sum): 1 d 1 d
of which:
Waiting time in queue (sum):  5mn  30mn
Attention at counter (sum):    15mn
Waiting time until next step (sum):   -

Legal justification?

The regulations which justify the procedure and its content
Law No. 25/2005 of 04/12/2005 on Tax Procedures17Law No. 25/2005 of 4/12/2005 on Tax procedureslaw%20on%20tax%20procedures%2epdflaw%20on%20tax%20procedures%2epdf Law No. 25/2005 of 04/12/2005 on Tax Procedures
 (Article 17)
Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/20053Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005commissioner%5fgeneral%5fs%5frules%5fno%5f001%2d2007%5fof%5f15%2e06%2e2007%5fimplementing%5fthe%5flaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdfcommissioner%5fgeneral%5fs%5frules%5fno%5f001%2d2007%5fof%5f15%2e06%2e2007%5fimplementing%5fthe%5flaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdf Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005
 (Article 3)
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income5152Law No 16/2005 of 18/08/2005 on Direct Taxes on Incomelaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdflaw%5fno%5f16%2d2005%5fof%5f18%2e08%2e2005%5fon%5fdirect%5ftaxes%5fon%5fincome%2epdf Law No 16/2005 of 18/08/2005 on Direct Taxes on Income
 (articles 51, 52)