Rwanda
Commissioner General Rules determining the Conditions and Functioning of Qualified Professionals who represents Taxpayers
Rules 5 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 conditions and functioning of qualified professionals who represent taxpayers.Article 2 – Conditions and modalities of representation
A person requesting to represent and assist a taxpayer must fulfil the following:1ºholder a Bachelor’s Degree in Account, taxation, Finance, Economics, Commerce, Law or Management;2ºis of high integrity, in particular not to have been criminally prosecuted for embezzlement of public funds or charged tax evasion;3ºpresents a copy of a Judicial Police Statement;4ºwas not expelled from his/her job on corruption charges.5ºhave an experience of at least two (2) years in the field of accounts, Law, fiscal audit or other related fields.6ºin 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. This condition is not applicable to applicants who have no other business;8ºnot having a tax liability;9ºaddress 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 one hundred thousand Rwandan Francs (FRW 100,000) non refundable;d)Have a bank account, postal address, e-mail, a physical address supported by office rent contract or property title.Article 3 – 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 4 – Card issued by the Tax Administration
The Tax Administration issues cards to the approved qualified professionals to represent the taxpayers in fiscal matters.Article 5 – Duration of license
The license to represent the taxpayers is valid for three (3) years renewable only if the applicant fulfills all the requirements as mentioned in article 2 of these rules. A person requesting of renewal must present proof of payment of fifty thousand Rwandan Francs (FRW 50.000) non-refundable.Rwanda Revenue Authority may revoke the License anytime the licensee fails to fulfill any of the conditions stipulated under article 2 of these rules.Article 6 – Duties of representatives
Duties of representatives are as follows:1ºprepare and submit taxpayers tax declarations to Tax Administration;2ºRepresent the taxpayer in tax audits, appeals and all others tax issues.Article 7 – Repealing provision
All previous Rules contrary to these Rules are repealed.Article 8 – 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