Rwanda
Commissioner General Rules determining the Conditions and Modalities of Representation
Rules 2 of 2016
- Published in Official Gazette 36 on 5 September 2016
- Assented to on 8 August 2016
- Commenced on 5 September 2016
- [This is the version of this document from 5 September 2016.]
Article One – Conditions and modalities of representation
A taxpayer has the right to be represented by a qualified professional during any communication with the Tax Administration. Except advocates, qualified professional requesting to represent a taxpayer should fulfil the following:1.is a holder of at least a Bachelors Degree in accounting, taxation, finance, economics or management;2.is of high integrity, in particular not to have been criminally prosecuted for embezzlement of public funds or charged with falsification of documents;3.presents a copy of criminal record;4.was not expelled from his/her job on corruption charges.5.have an experience of at least 2 years in the field of accounting, auditing or other related fields.6.in case of partnership, each partner is obliged to submit the required documents and he/she becomes liable for his/her own acts or omissions;7ºhave submitted income tax returns for the two previous years, his condition is not applicable to new applicants.8ºnot having a tax liability;9address the application to the Commissioner General requesting to represent the taxpayers. The application letter should be accompanied by:a)Copy of certificate of registration of business.b)Curriculum vitae and a certified copy of academic certificate;c)Proof of payment of fifty thousand francs (50,000Frw) non refundable;d)Have a bank account, postal address, e-mail, a physical address supported by office rent contract or property title.Article 2 – Prohibition applicable to former RRA employees
Former RRA employees are prohibited to be involved, as a tax adviser, in a matter or file they handled within RRA.Article 3 – Card issued by the Tax Administration
The Tax Administration issues cards to the approved qualified professionals to represent the taxpayers in fiscal matters.Article 4 – Duration of license
The license to represent the taxpayers is valid for 3 years renewable only if the applicant fulfills all the requirements as mentioned in article 1 of these rules and presents proof of payment of ten thousand francs (10.000Frw) non refundable.Rwanda Revenue Authority may revoke the License anytime the licensee fails to fulfill any of the conditions stipulated under article 1 of these rules.Article 5 – Duties of representatives
Duties of representatives are as follows:Assist the taxpayer in daily management of books of accounts;prepare and submit taxpayers tax declarations to Tax Administration;Represent the taxpayer in tax audits and appeals.Article 6 – Suspension of representation
The Commissioner General may suspend the right to represent the taxpayers for the period of three years in case of misconduct or loss confidence.Article 7 – Appeal to the Minister
The person denied of the right to represent the taxpayers may appeal to the Minister with finance in his attribution within 15 days counted from the date of receipt of suspension letter.Article 8 – Repealing provision
All previous rules contrary to these rules are hereby abrogated.Article 9 – 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
05 September 2016 this version
Commenced
08 August 2016
Assented to