Rwanda
Commissioner General Rules determining the Modalities for Amicable Settlement of Tax Related Disputes
Rules 4 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 determine the modalities for amicable settlement of tax issues.Article 2 – A request for amicable settlement
Amicable settlement of tax disputes is requested by the taxpayer in writing and addressed to the Commissioner General.Article 3 – Conditions of admissibility
The request for amicable settlement of tax issues, must fulfill the following conditions:1.it must be in writing and signed by the taxpayer or the taxpayer’s legal representative;2.to indicate clearly specific issues that the taxpayer wishes to be settled amicably.3.provide evidences supporting the contentious issues that the taxpayer wishes to be settled amicably.4.pay 25% of the total amount of the principal tax.The taxpayer may upon approval of the Tax Administration provide a movable or immovable property as guarantee in accordance with relevant laws.When the tax issues have not been lodged to Court, the request for amicable settlement must be submitted within 30 days from reception of the decision of the Commissioner General on appeal.When the tax issues have been lodged to Court, the request for amicable settlement can be submitted only before the final Court ruling. However, in that time the taxpayer shall not be bound to pay 25% mentioned in item 4o of paragraph 1 of this article.New issues which were not part of the appeal to the Commissioner General are not accep for amicable settlement.An appeal rejected by the Commissioner General for reasons provided by the law, is not accep for amicable settlement.An amicable settlement shall be requested only once time.Article 4 – Amicable settlement procedure
The Tax Administration meets the applicant to examine the request. The Tax Administration may require more supporting evidences whenever deemed necessary.When the Tax Administration and the taxpayer agree on an amicable solution, the Tax Administration prepares an amicable settlement agreement to be signed by both parties.Article 5 – Amicable settlement agreement
When tax issues are settled amicably, both parties sign the amicable settlement agreement.Issues settled amicably cannot be lodged to Court.When both parties agree on an amicable solution for issues lodged to Court, the amicable settlement agreement is signed after withdrawal of claim by the plaintiff.The amicable settlement agreement is applicable only on the tax period and tax type specified in the agreement. It cannot create a precedent for current or future cases.The amicable settlement must cover all discussed issues. There is no amicable settlement in case the parties failed to settle amicably one or more issues.Article 6 – Time of amicable settlement
The amicable settlement procedure cannot exceed 90 days from the receipt of the request.With respect to the amicable settlement requests received before the commencement of these rules, 90 days are counted from the commencement of these rules.When both parties do not reach an amicable settlement within the 90 days period, the Commissioner General decision remains valid.Article 7 – Lodge a court
In case both parties do not reach an amicable settlement, the time limit to lodge the court is counted from notification to the taxpayer of the Commissioner General’s letter informing the taxpayer about the failure to reach an amicable settlement.Article 8 – Repealing provision
All previous Rules prior and contrary to these Rules are repealed.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
14 September 2020 this version
Commenced
05 August 2020
Assented to