List of steps
(Total number of steps: 3)
Value Added Tax (VAT)  (3)

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Properties
 
Summary of the procedure
 

Where to go? (2)

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
Rwanda Revenue Authority
Ecobank (main branch)
3
Ecobank (main branch)

What you will get (2)

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.

Staff Identification Card
1
Staff Identification Card
Proof of identity
1
Proof of identity
VAT Declaration Form
2
VAT Declaration Form
Schedule of VAT paid on local purchases
2
Schedule of VAT paid on local purchases
Schedule of VAT paid on imports
2
Schedule of VAT paid on imports
Schedule of VAT reverse charge deductible
2
Schedule of VAT reverse charge deductible
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?

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: 0mn 15mn

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 18/08/2005 Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005 A taxpayer or his representative fills in the declarations on official forms designed for each type of tax.
  Article 3
Commissioner General's Rules No 01-2001 of 01.08.2001 Governing VAT Commissioner General's Rules No 01-2001 of 01.08.2001 Governing VAT (Made under law No06/2001 of 20/ VAT declaration form: Rule 23
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. VAT declaration form: Art. 39
Law N° 25/2010 of 28/05/2010 modifying and complementing law N°06/2001 OF 20/01/2001 on the code of Law N° 25/2010 of 28/05/2010 modifying and complementing law N°06/2001 OF 20/01/2001 on the code of VAT declaration: Art. 1
Ministerial order nº001 of 13/01/2003 providing for value added tax rules and taxation procedure Ministerial order nº001 of 13/01/2003 providing for value added tax rules and taxation procedure Input Tax provisions: Art 26-29
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