Ministerial Order determining Taxpayer's Permanent Residence and the Location of effective Place of Management

Citation
Ministerial Order 3 of 2019
Date
6 May 2019
Language
English
Type
Legislation
Rwanda

Ministerial Order determining Taxpayer's Permanent Residence and the Location of effective Place of Management

Ministerial Order 3 of 2019

The Minister of Finance and Economic Planning,Pursuant to the Constitution of the Republic of Rwanda of 2003 revised in 2015, especially in Articles 121, 122 and 176;Pursuant to Law nº 016/2018 of 13/04/2018 establishing taxes on income, especially in Article 4;After consideration and approval by the Cabinet, in its session of 03/04/2019;ORDERS:

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All prior provisions contrary to this Order are repealed.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.
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History of this document

06 May 2019 this version
Commenced
29 April 2019
Assented to