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Pay trading licence tax  (3) expand_more expand_less

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Pay trading licence tax
(last modified: 07/06/2019)

Contact details

Entity in charge

Bank

Unit in charge

Banking hall

Mon: 08:00 - 18:00
Tue: 08:00 - 18:00
Wed: 08:00 - 18:00
Thu: 08:00 - 18:00
Fri: 08:00 - 18:00

Person in charge

Bank teller

List of licensed banks - July 2018 List of licensed banks - July 2018

Expected results

Payment receipt - trading licence tax

Requirements

1. 01 - Libre deuda de patente
Payment slip (BK) (original + Simple copy)

Cost RWF  60,000

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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
Law n° 75/2018 of 07/09/2018 determining the sources of revenue and property of decentralised entities
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.

Recourse: Bank

Entity in charge

Bank

Unit in charge

Banking hall

Mon: 08:00 - 18:00
Tue: 08:00 - 18:00
Wed: 08:00 - 18:00
Thu: 08:00 - 18:00
Fri: 08:00 - 18:00

Person in charge

Supervisor

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