Tax Procedure

REGISTRATION  Business or other taxable activities Any person who sets up a business or other activities that may be taxable is obliged to register with the Tax Administration within a period of seven (7) days from the beginning of the Read More …

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Decentralized Taxes

.  TAX ON IMMOVABLES Houses and buildings   Tax base  Taxable elements Within the framework of the tax on houses and buildings, the taxable product will not be the income generated the houses and buildings but the value of these Read More …

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Other Government Taxes

PROPERTY TAX (4TH BASE): BOATS History In earlier times, property tax was based on 6 bases of which the 5th and 3rd bases were abolished, while the 1st, 2nd and the 6th were decentralized to collection at district level. The Read More …

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Value Added Tax

.   INTRODUCTION The Concept of VAT and its History in Rwanda In contrast to income tax, value-added tax (VAT) is a tax on consumption. This means that the taxpayer is not taxed on the moment when their wealth increases but Read More …

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Income Tax on Companies

.  GENERAL PRINCIPLES In tax law, the taxation of incomes earned companies is based on some general principles. These include the following: The company is a subject of tax law distinct from its shareholders; The company is taxable on Read More …

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Theory of Taxation

DEFINITION OF TAX AND DISTINCTION FROM OTHER CONCEPTS Definition of tax Several authors have tried to define tax with limited degrees of success. But taking into account different concepts, tax has various definitions. Basing on the definition given Gaston Read More …

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