Rwanda
Ministerial Order implementing Law determining and establishing Consumption Tax on some Imported and Locally Manufactured Products
Ministerial Order 9 of 2010
- Published in Official Gazette 37 on 13 September 2010
- Assented to on 20 August 2010
- Commenced on 13 September 2010
- [This is the version of this document from 13 September 2010.]
Chapter One
General provisions
Article One – Purpose of this Order
This Order implements Law nº 26/2006 of 27/05/2006 determining and establishing consumption tax on some imported and locally manufactured products.Article 2 – Definitions
The following words shall have the following meanings in this Order:“Tax stamp” means a stamp approved by the Authority to be affixed to the taxable product.“Printer” means the supplier of the tax stamps designated by the Authority.“Authority” is the Rwanda Revenue Authority.Chapter II
Affix tax stamp
Article 3 – Affix tax stamp
Manufactures and importers of cigarettes, wines or liquors are required to affix on them tax stamps.Article 4 – Supply of tax stamps
The Authority shall supply and procure tax stamps.Article 5 – Supply and distribution of tax stamps procedures
The following procedures shall apply to the supply and distribution of tax stamps:1ºThe importer of cigarettes, liquors or wines shall acquire stamps from the Authority;2ºThe Authority authorises the printer to make direct supply of tax stamps to manufacturer of cigarettes, liquors or wines as requested by the importer;3ºIn case of locally manufactured cigarettes, liquors or wines, the Authority procures and maintains sufficient stocks of tax stamps for the supply of local manufacturers.Article 6 – Affix tax stamp before shipment
The supplier of cigarettes, liquors or wines is required to affix tax stamps before shipment.Chapter III
Audit procedure
Article 7 – Audit
In case of audit, the Authority is required to inform in writing, the taxpayer the following:1°that he/she will be audited at least seven (7) days before the audit is conducted;2°the place where the audit shall be conducted and the possible duration of the audit.Article 8 – Access to books and records
Upon request by an authorized officer, the taxpayer is obliged to give access to books and records.Article 9 – Rectification of assessment
When the Authority discovers a miscalculation, an omission, a misrepresentation, an understatement of income or any other error in the tax declaration or an assessment, it has the right to issue an adjusted assessment.Article 10 – Rectification note
In case the tax declaration form is rectified, the Authority sends a rectification note to the taxpayer. The note contains a draft of the adjusted assessment and all the elements leading to the adjusted assessment. The rectification note contains fines determined by the Authority in case of non-compliance with the law.The taxpayer has the right to give his or her written opinion on the rectification note within five (5) days.The rectification note may be issued in a period of three (3) years, starting from the day of the filing of the tax declaration.Article 11 – Documents annexed to the declaration
Each consumption tax declaration must be accompanied by the following documents:1ºquantity of raw materials used in those manufactured products;2ºquantity of products produced;3ºproducts remaining in stock.Article 12 – Repealing provision
All prior provisions contrary to this Order are hereby repealed.Article 13 – Commencement
This Order shall come into force on the date of its publication in the Official Gazette of the Republic of Rwanda.History of this document
13 September 2010 this version
Commenced
20 August 2010
Assented to