Rwanda
Ministerial Order determining the Annual Turnover Required for Certification of Financial Statements
Ministerial Order 4 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 – Required annual turnover for certification of financial statements
Any taxpayer with an annual turnover of or above six hundred million (600,000,000) Rwandan francs is obliged to have his or her financial statements certified by a qualified professional approved by the tax administration.However, a taxpayer operating as a distributor of beer, lemonades, soda, juice, cement, petrol and petroleum products dealer and owner of a forex bureau and an audit firm are not bound by the obligation referred to in Paragraph One of this Article except in case they cumulate activities.Article 2 – Repealing provision
All prior provisions contrary to this Order are repealed.Article 3 – Commencement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