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List of steps
Total number of steps : 3
Value Added Tax (VAT) (3)
1 Obtain VAT Declaration Form 
2 Submit VAT Declaration Form for processing 
3 Pay VAT at Bank 
End
Summary of the procedure Print Summary of the procedure No previous step Obtain VAT 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 
VAT Return with stamp & signature from the Return Processing division
3
VAT Return with 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 VAT paid on imports
2
Schedule of VAT paid on imports 
Schedule of VAT paid on local purchases
2
Schedule of VAT paid on local purchases 
Schedule of VAT reverse charge deductible
2
Schedule of VAT reverse charge deductible 
VAT Declaration Form
2
VAT Declaration Form 
VAT Declatation Form with stamp & signature from the Return Processing division
3
VAT Declatation Form with stamp & signature from the Return Processing division 

How much?

This list shows the costs in all steps of the procedure.
18 % of taxable value (of the supply) 
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
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)
Commissioner General's Rules No 01-2001 of 01.08.2001 Governing VAT (Made under law No06/2001 of 20/Commissioner General's Rules No 01-2001 of 01.08.2001 Governing VATcommissioner%5fgeneral%5fs%5frules%5fno%5f01%2d2001%5fof%5f01%2e08%2e2001%5fgoverning%5fvat%2epdfcommissioner%5fgeneral%5fs%5frules%5fno%5f01%2d2001%5fof%5f01%2e08%2e2001%5fgoverning%5fvat%2epdf Commissioner General's Rules No 01-2001 of 01.08.2001 Governing VAT (Made under law No06/2001 of 20/
Law N° 06/2001 of 20.01.2001 on the Code of Value Added Tax.Law N° 06/2001 of 20.01.2001 on the Code of Value Added Tax.law%5fno%5f06%2d2001%5fof%5f20%2e01%2e2001%5fon%5fthe%5fcode%5fof%5fvalue%5fadded%5ftax%2epdflaw%5fno%5f06%2d2001%5fof%5f20%2e01%2e2001%5fon%5fthe%5fcode%5fof%5fvalue%5fadded%5ftax%2epdf Law N° 06/2001 of 20.01.2001 on the Code of Value Added Tax.
Law N° 25/2010 of 28/05/2010 modifying and complementing law N°06/2001 OF 20/01/2001 on the code ofLaw N° 25/2010 of 28/05/2010 modifying and complementing law N°06/2001 OF 20/01/2001 on the code ofvat%5flaw%5fof%5f28%5fmay%5f2010%2d2%2epdfvat%5flaw%5fof%5f28%5fmay%5f2010%2d2%2epdf Law N° 25/2010 of 28/05/2010 modifying and complementing law N°06/2001 OF 20/01/2001 on the code of
Ministerial order nº001 of 13/01/2003 providing for value added tax rules and taxation procedureMinisterial order nº001 of 13/01/2003 providing for value added tax rules and taxation procedureministerial%20order%20n%c2%ba001%20of%2013%2d01%2d2003%20providing%20for%20value%20added%20tax%20rules%20and%20taxation%20procedure%2epdfministerial%20order%20n%c2%ba001%20of%2013%2d01%2d2003%20providing%20for%20value%20added%20tax%20rules%20and%20taxation%20procedure%2epdf Ministerial order nº001 of 13/01/2003 providing for value added tax rules and taxation procedure