Steps (3)
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Pay trading licence tax
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Pay trading licence tax
(last modified: 07/06/2019)
(last modified: 07/06/2019)
Costs( ver detalles ) |
Timeframe ( ver detalles ) |
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RWF
682000
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Requirements
1.
Payment slip (BK) (original + Simple copy)
Cost RWF 78,000
RWF
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This is an estimate based on a series of assumptions which you can
modify
to calculate your own costs:
Cost detail |
Estimate your cost |
| For a taxpayer registered for VAT | |
|
RWF
60,000
annual turnover from Rwf 1 to Rwf 40,000,000
|
|
|
or
RWF
90,000
annual turnover from Rwf 40,000,001 to Rwf 60,000,000
|
|
|
or
RWF
150,000
annual turnover from Rwf 60,000,001 to Rwf 150,000,000
|
|
|
or
RWF
250,000
annual turnover above Rwf 150,000,000
|
|
| For a taxpayer not registered for VAT, in rural area | |
|
RWF
4,000
vendors without shops, small scale technicians
|
|
|
or
RWF
8,000
transporters of people and goods on motorcycles
|
|
|
or
RWF
0
-
RWF
40,000
per vehicle
transporters of people and goods using other vehicles besides bicycles
|
|
|
or
RWF
0
-
RWF
20,000
per boat
transporters of people and goods using motor boat
|
|
|
or
RWF
20,000
other profit oriented activities
|
|
| For a taxpayer not registered for VAT, in town area | |
|
RWF
6,000
vendors without shops, small scale technicians who do not use machines, except sewing machine
|
|
|
or
RWF
8,000
transporters of people and goods on motorcycles
|
|
|
or
RWF
0
-
RWF
40,000
per vehicle
transporters of people and goods using other vehicles besides bicycles
|
|
|
or
RWF
0
-
RWF
20,000
per boat
transporters of people and goods using motor boat
|
|
|
or
RWF
30,000
other profit oriented activities
|
|
| For a taxpayer not registered for VAT, in the City of Kigali | |
|
RWF
8,000
vendors without shops, small scale technicians who do not use machines, except sewing machine
|
|
|
or
RWF
8,000
transporters of people and goods on motorcycles
|
|
|
or
RWF
0
-
RWF
40,000
per vehicle
transporters of people and goods using other vehicles besides bicycles
|
|
|
or
RWF
0
-
RWF
20,000
per boat
transporters of people and goods using motor boat
|
|
|
or
RWF
40,000
other profit oriented activities
|
Payment methods:
cash, credit cards, check, bank transfer, mobicash
Taxpayers who sell goods or services exempted from value added tax but whose turnover is equal or greater than Rwf 20,000,000 pay the trading licence tax in the same manner as taxpayers registered for value added tax.
Time frame
Waiting time in queue:
Max. 10mn
Attention at counter:
Min. 5mn
- Max. 10mn
Legal justification
1.
Law n° 75/2018 of 07/09/2018 determining the sources of revenue and property of decentralised entities
articles 40, 41
articles 40, 41
Additional information
The tax period for the trading licence tax starts on January 1st and end on December 31st. If taxable trading activities start after January, the taxpayer pays trading licence tax equivalent to the remaining months of the year including the one in which the activities started.
For the taxpayers conducting seasonal or periodic trading activities, the trading licence tax is paid for a whole year, even though the taxable trading activities do not occur throughout the whole year.
For the taxpayers conducting seasonal or periodic trading activities, the trading licence tax is paid for a whole year, even though the taxable trading activities do not occur throughout the whole year.
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