Rwanda
Commissioner General Directives determining Modalities and Conditions for Registering a Taxpayer as Large Taxpayer
Practice Direction 3 of 2020
- Published in Official Gazette 28 on 14 September 2020
- Assented to on 5 August 2020
- Commenced on 14 September 2020
- [This is the version of this document from 14 September 2020.]
Article One – Objective of these Rules
These Rules set out the terms and conditions for registering the taxpayer as Large Taxpayer.Article 2 – Conditions to be registered as Large Taxpayer
The taxpayer is registered as a large taxpayer based on one of the following conditions:1.has an annual turnover above one billion Rwandan Francs (FRW 1,000,000,000);2.has payed tax on Income Tax and Value Added Tax equal or above of one hundred million Rwandan Francs (FRW 100,000,000) per year for three (3) consecutive tax periods;3.has payed Pay As You Earn (PAYE) equal or above two hundred million Rwandan Francs (FRW 200,000,000) per year for three (3) consecutive tax periods;4.pay Withholding Tax (WHT) equal or above one billion Rwandan Francs (FRW 1,000,000,000) per year for three (3) consecutive tax periods;5.has a loss of at least five hundred million Rwandan Francs (FRW 500,000,000) per year for three (3) consecutive tax periods;6.has a new project with an investment equal or above five billion Rwandan Francs (FRW 5,000,000,000); or7.carries out commercial activities in one of the following domains:commercial Banks;insurance Companies;telecommunications Companies.Article 3 – Notification of the taxpayer
The Tax Administration notifies in writing the taxpayer that he or she is registered as a large taxpayer.Article 4 – Repealing provision
All prior provisions Rules contrary to these Rules are hereby repealed.Article 5 – Commencement
These Rules come into force on the date of their publication in the Official Gazette of the Republic of Rwanda.History of this document
14 September 2020 this version
Commenced
05 August 2020
Assented to