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23 March 2020

Rwanda issues public notice on short-term measures to support taxpayer compliance

On 20 March 2020, and in consideration of the current global COVID-19 pandemic, the Commissioner General for the Rwanda Revenue Authority issued a public notice highlighting the short-term measures to be implemented in support of taxpayer compliance.

These measures include:

  • Certification of financial statements

Extension of the period required for taxpayers to submit their certified annual year 2019 financial statements from 31 March 2020 to 31 May 2020. However, the deadline for submitting the year 2019 corporate income tax declarations and paying the corresponding tax balance due remains as of 31 March 2020.

Only taxpayers with annual turnover of FRW600 million are required to have their financial statements certified by qualified professionals.

  • Amicable settlement

    • A one-month suspension of the requirement for taxpayers under amicable settlement (alternate dispute resolution) to pay a down payment of 25% of the outstanding tax admissible. This suspension will be effective from 23 March 2020 and will require a taxpayer to submit an online request.

  • Suspension of tax audits

    • A one-month suspension of physical comprehensive tax and post clearance audits with effect from 18 March 2020. However, desk audits will not be affected by this suspension.

  • Use of online services

    • Expanded use of online services to facilitate taxpayer compliance and service delivery. This will entail the roll-out of dedicated mobile telephone numbers and e-mail addresses to complement the already existing online services.

    For additional information with respect to this Alert, please contact the following:

    Ernst & Young Rwanda Limited, Kigali
    Ernst & Young (Kenya), Nairobi
    Ernst & Young Advisory Services (Pty) Ltd., Africa ITTS Leader, Johannesburg
    Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London
    Ernst & Young LLP (United States), Pan African Tax Desk, New York

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    Document ID: 2020-5432

     
     

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