English  |  Français
Home   | Members  |
Summary of the procedure Print Summary of the procedure No previous step Obtain corporate 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.
Corporate Tax Return with stamp & signature from the Return Processing division
3
Corporate 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 
Depreciation schedule
2
Depreciation schedule  
Financial Statement
2
Financial Statement 
List of Debtors and Creditors
2
List of Debtors and Creditors 
Corporate income tax declaration form with company details
2
Corporate income tax declaration form with company details 
Stamped and signed Corporate income tax declaration form
3
Stamped and signed Corporate income tax declaration form 

How much?

This list shows the costs in all steps of the procedure.
30 % of taxable business profit 
28 % of taxable business profit (Companies that sell at least 20% of their shares to the public) 
25 % of taxable business profit (Companies that sell at least 30% of their shares to the public) 
20 % of taxable business profit (Companies that sell at least 40% of their shares to the public) 
7 % of tax liability (Companies that employ more than 900 Rwandan employees) 
6 % of tax liability (Companies that employ between 401 and 900 Rwandan employees) 
5 % of tax liability (Companies that employ between 201 and 400 Rwandan employees) 
5 % of tax liability (Companies that export commodities or services that bring to the country more than USD 5,000,000 in a tax period) 
3 % of tax liability (Companies that export commodities or services that bring to the country between USD 3,000,000 and USD 5,000,000 in a tax period) 
2 % of tax liability (Companies that employ between 100 and 200 Rwandan employees) 
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)
Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005commissionner%20general%20rules%20no%20007%2d2009%20of%2007%2d12%2d2009%2edocxcommissionner%20general%20rules%20no%20007%2d2009%20of%2007%2d12%2d2009%2edocx Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income41Law 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
 (Article 41)