print

Preview & Print

Properties

Preview & Print

Properties

Steps (3) arrow_drop_up arrow_drop_down
Corporate Income Tax  (3) expand_more expand_less

arrow_drop_up arrow_drop_down
Summary of the procedure

Institutions involved 2 expand_more expand_less

Rwanda Revenue Authority (x 2)
Ecobank (main branch)

Results 2 expand_more expand_less

Ecobank receipt
Corporate Tax Return with stamp & signature from the Return Processing division

Required Documents expand_more expand_less

Staff Identification Card
Proof of identity
Corporate income tax declaration form with company details
Financial Statement
Depreciation schedule
Depreciation schedule
List of Debtors and Creditors
Stamped and signed Corporate income tax declaration form

Cost expand_more expand_less

Cost detail

Estimate your cost

RWF 0 -
30 % taxable business profit
RWF 0 -
20 % taxable business profit
Companies that sell at least 40% of their shares to the public
RWF 0 -
25 % taxable business profit
Companies that sell at least 30% of their shares to the public
RWF 0 -
28 % taxable business profit
Companies that sell at least 20% of their shares to the public
RWF 0 -
2 % tax liability
Companies that employ between 100 and 200 Rwandan employees
RWF 0 -
5 % tax liability
Companies that employ between 201 and 400 Rwandan employees
RWF 0 -
6 % tax liability
Companies that employ between 401 and 900 Rwandan employees
RWF 0 -
7 % tax liability
Companies that employ more than 900 Rwandan employees
RWF 0 -
3 % 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
RWF 0 -
5 % tax liability
Companies that export commodities or services that bring to the country more than USD 5,000,000 in a tax period

Total Duration 1 d - 1 d expand_more expand_less

  Min. Max.
Total time (sum): 1 d 1 d
of which:
Waiting time in queue (sum): 5mn 30mn
Attention at counter: 0mn 15mn

Laws 3 expand_more expand_less

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
Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005 Commissionner General Rules No 007/2009 of 07/12/2009 implementing the Law no 16/2005 of 18/08/2005 Conditions for professionals certifying declarations and financial statements: Art. 2-4
Law No 16/2005 of 18/08/2005 on Direct Taxes on Income Law No 16/2005 of 18/08/2005 on Direct Taxes on Income Tax Declaration: Art. 43
  Article 41
Powered by eRegulations ©, a content management system developed by UNCTAD's Business Facilitation Program and licensed under Creative Commons License