Law establishing Tax on Gaming Activities

Citation
Law 29 of 2012
Date
10 September 2012
Language
English
Type
Legislation
Rwanda

Law establishing Tax on Gaming Activities

Law 29 of 2012

We, KAGAME Paul,President of the Republic;THE PARLIAMENT HAS ADOPTED, AND WE SANCTION, PROMULGATE, THE FOLLOWING LAW AND ORDER, IT BE PUBLISHED IN THE OFFICIAL, GAZETTE OF THE REPUBLIC OF RWANDA
THE PARLIAMENT:The Chamber of Deputies in its session of 26 June 2012;Pursuant to the Constitution of the Republic of Rwanda of 04 June 2003 as amended to date, especially in Articles 62, 66, 67, 81, 90, 92, 93, 94, 108 and 201;Pursuant to Law n° 25/2005 of 04 December 2005 on tax procedures as modified and complemented to date;Pursuant to Law n° 08/2009 of 27 April 2009 determining the organization, functioning and responsibilities of Rwanda Revenue Authority RRA, especially in Article 3;Pursuant to Law n° 58/2011 of 31 December 2011 governing the gaming activities;ADOPTS:

Chapter One
General provisions

Article One – Purpose of this Law

This Law establishes a special tax on gaming activities.

Article 2 – Definitions of terms

In this Law, the following terms mean:1°winnings: any money, merchandise, property, a cheque, credit, electronic or anything else of more than nominal value received by a player whether as a result of the skill of the player or operator, the application of the element of chance and or both;2°gaming activities: any game played with cards, dices, tickets, equipment or any mechanical, electronic or electromechanical device or machine for money, property, cheque, credit or credit card or any representative of value;3°wager: a sum of money or representative of value that is risked on an occurrence for which the outcome is uncertain;4°taxpayer: any gaming operator that is required to pay tax on gaming activities.

Chapter II
Taxes on gaming activities

Article 3 – Calculation of tax on gaming activities

The tax on gaming activities shall be calculated basing on the difference between the total amounts wagered and the winnings awarded.The rate of the tax on gaming activities shall be at thirteen percent 13% of the amount referred to in the preceding paragraph.

Article 4 – Declaration and payment of the tax on gaming activities

A taxpayer shall have to file and submit his/her declaration of the tax on gaming activities according to the form and procedure specified by the Commissioner General of the Rwanda Revenue Authority and pay the tax due in a period not exceeding fifteen (15) days following the end of each month.

Article 5 – Calculation of withholding tax on winnings

A withholding tax of fifteen percent (15%) shall be levied on winnings of a player of gaming activities.The fifteen per cent (15%) tax applies to the difference between winnings of a player and the amount of money invested by the player from the start until the end of the game.In computing the withholding tax, an income not exceeding thirty thousand 30.000 Rwandan francs shall be rated at zero per cent (0%).

Article 6 – Declaration and payment of tax withheld on winnings

The taxpayer shall have to file and submit the declaration of the tax on winnings according to the form and procedure specified by the Commissioner General of the Rwanda Revenue Authority and pay the tax withheld in a period not exceeding fifteen (15) days following the month in which the tax was withheld.

Chapter III
Miscellaneous and final provisions

Article 7 – Drafting, consideration and adoption of this Law

This Law was drafted in English, considered and adopted in Kinyarwanda.

Article 8 – Repealing provision

All prior legal provisions contrary to this Law are hereby repealed.

Article 9 – Commencement

This Law shall come into force on the date of its publication in the Official Gazette of the Republic of Rwanda.
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History of this document

10 September 2012 this version
Commenced
27 July 2012
Assented to