Rwanda
Ministerial Order determining Taxpayer's Permanent Residence and the Location of effective Place of Management
Ministerial Order 3 of 2019
- Published in Official Gazette 18 on 6 May 2019
- Assented to on 29 April 2019
- Commenced on 6 May 2019
- [This is the version of this document from 6 May 2019.]
Article One – Permanent residence of a taxpayer
A taxpayer’s home, his or her house, an apartment, a hotel or any other residential quarters in Rwanda where the taxpayer usually stays is considered as his or her permanent residence in case the taxpayer is a natural person.Article 2 – Location of effective place of management
A taxpayer, other than a natural person, is deemed to have its location of effective place of management in Rwanda in one of the following circumstances:1°its day-to-day control and management are done in Rwanda;2°its shareholders’ meetings are held in Rwanda;3°its books of accounts are prepared and kept in Rwanda;4°its main shareholders or directors are residents of Rwanda.Article 3 – Repealing provision
All prior provisions contrary to this Order are repealed.Article 4 – Commencement
This Order comes into force on the date of its publication in the Official Gazette of the Republic of Rwanda.History of this document
06 May 2019 this version
Commenced
29 April 2019
Assented to