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Summary of the procedure Print Summary of the procedure No previous step Obtain Consumption 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.
Consumption Tax Return with stamp & signature from the Return Processing division
3
Consumption Tax Return with stamp & signature from the Return Processing division 
Ecobank receipt
3
Ecobank receipt 

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 Consumption tax computation
2
Schedule of Consumption tax computation 
Consumption Tax Declaration Form
2
Consumption Tax Declaration Form 
Consumption Tax Declaration Form with stamp & signature from the Return Processing division
3
Consumption Tax Declaration Form with stamp & signature from the Return Processing division 

How much?

This list shows the costs in all steps of the procedure.
Estimated cost of the procedure  RWF 433  
RWF 233 per litre (Premium, excluding benzene) 
RWF 200 per litre (Gas oil) 
150 % of selling price exclusive of taxes (Cigarettes ) 
70 % of selling price exclusive of taxes (Wine) 
70 % of selling price exclusive of taxes (Brandies, liquors and whisky) 
60 % of selling price exclusive of taxes (Beer) 
39 % of selling price exclusive of taxes (Soda, Lemonade and other juices) 
37 % of selling price exclusive of taxes (Fuel and lubricants) 
15 % of selling price exclusive of taxes (Vehicles with an engine capacity of above 2500 cc ) 
10 % of selling price exclusive of taxes (Mineral water) 
10 % of selling price exclusive of taxes (Powdered milk ) 
10 % of selling price exclusive of taxes (Vehicles with an engine capacity of between 1500 and 2500 cc ) 
8 % of selling price exclusive of taxes (Telephone Communication) 
5 % of selling price exclusive of taxes (Fruits juice) 
5 % of selling price exclusive of taxes (Vehicles with an engine capacity of less than 1500cc) 

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
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 N° 24/2011 of 29/06/2011 modifying and completing Law 26/2006 of 27/05/2006 determining and esta1Law N° 24/2011 of 29/06/2011 modifying and completing Law 26/2006 of 27/05/2006 determining and estalaw%20no%2024%202011%5fof%5f29%2e06%2e2011%2epdflaw%20no%2024%202011%5fof%5f29%2e06%2e2011%2epdf Law N° 24/2011 of 29/06/2011 modifying and completing Law 26/2006 of 27/05/2006 determining and esta
 (Article 1)
Law n° 26/2006 of 27.05.2006 determining and establishing consumption tax on Some imported and local67910LAW N° 26/2006 OF 27/05/2006 DETERMINING AND ESTABLISHING CONSUMPTION TAX ON SOME IMPORTED AND LOCALlaw%5fno%5f26%2d2006%5fof%5f27%2e05%2e2006%5fdetermining%5fand%5festablishing%5fconsumption%5ftax%5fon%2epdflaw%5fno%5f26%2d2006%5fof%5f27%2e05%2e2006%5fdetermining%5fand%5festablishing%5fconsumption%5ftax%5fon%2epdf Law n° 26/2006 of 27.05.2006 determining and establishing consumption tax on Some imported and local
 (articles 6, 7, 9, 10)