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Rwanda: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 11 May 2020

Rwanda Revenue Authority (RRA) released a public notice on 20th March 2020 providing short term measures to support taxpayers. These measures include:

  • Suspension of Tax Audit: Effective 18th March, post - clearance and comprehensive tax audits have been put on hold for a period of 30 days, exception is made to desk audits which remain as planned. 
  • Extension of Financial Statements Certification:  The revenue authority has provided a relief to taxpayers required to submit certified financial statements on 31 March 2020 by granting an extension to file the certified accounts by 31 May 2020. 
  • For taxpayers seeking for amicable settlements of their tax obligations arising from audits, the Tax Authority has waived the down payment requirement of 25% of the outstanding tax liability that ought to be paid before the case is accepted by the RRA.
  • Larger taxpayers filing deadline has been extended by fifteen (15) days and these taxpayers will be expected to file the returns and pay Corporate Income Tax due by 15th April 2020. Small and Medium Taxpayers have been granted an extension of one month and they will be expected to file the tax returns as well as pay their Corporate Income tax by 30th April 2020.
  • Suspension of tax audits—effective 18 March 2020, tax audits (other than “desk audits”) generally have been put on hold for a period of 30 days.
  • Extension of financial statement certifications—taxpayers are allowed more time to submit certified financial statements by 31 May 2020.

Additional Information

Additional information regarding employment-related measures, economic stimulus measures and other meausers.