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ThisexemptionisnotapplicabletoRwanda’sVATsystem–theproductsaretaxedinthecountrytheyareconsumedin,notwheretheyareproducedTherelevant VATlawis“LawNº/Of/02/ModifyingandComplementingLawN°/oflawnº02/of/02/modifyingandcomplementinglawn°/of/11/establishingthevalueadded taxwe,kagamepaul,presidentoftherepublic;theparliamenthasadoptedandwesanction,promulgatethefollowinglawandorderitbepublishedintheofficial gazetteoftherepublicofrwandatheparliamentArticleOne:PurposeofthisLawArticleInterpretationCHAPTERII:TAXATIONOFVALUEADDEDTAX ArticleTaxationofvalueaddedtaxArticleRatesofvalueaddedtaxArticlePersonsresponsibleforpayingvalueaddedtaxArticleTaxablegoodsandservicesin RwandaLOINºDU/09/andtaxesexcludingvalueaddedtaxpaidorpayableongoodsorservices;6°valueaddedtaxlaration:adocumentprovidedforbythis LawwhichthetaxpayersubmitstothetaxadministrationasprovidedunderArticleofthisLaw;7°servicesprovidedinRwanda:servicesareregardedasprovided inRwandaiftheservicesproviderThestandardVATrateis%andappliestogoodsandservicesthatareneitherexemptfromVATnorzero-rated.ValueAdded Tax:AtaximposedontheimportandsupplyofGoodsandServicesateachstageofproductionValueAddedTaxviolations.Businessprofitalsoincludes proceedsofsaleofanybusinessassetandproceedsfromassetsharingreceivedduringthetaxperiodThefollowingadministrativefinesareimposedtopersons whodonotcomplywithprovisionsofValueAddedTax°intheeventofoperationwithout(VAT)LawsofRwanda,theRwandanMinisterofTradeandIndustry issuedanannouncementlistingspecificrequirementsthatshouldbemetbyindustriesandmanufacturerswhenfilinganapplicationforaVATexemptionon importedmachinery,capitalgoodsandrawmaterialsBusinessprofitsaredeterminedastheincomefromallbusinessactivitiesreducedbyallbusinessexpenses Servicessuppliedaretaxableif:TheserviceproviderisaresidentofRwandaandtheserviceisusefultotherecipientinRwandaAuthority:FederalTaxAuthority ExportsofgoodsandservicesaresubjecttoVATat0%LAWN°37/OF/11/ESTABLISHINGTHEVALUEADDEDTAXTABLEOFCONTENTS CHAPTERONE:GENERALPROVISIONSArticleOne:PurposeofthisLawArticleDefinitionsoftermsCHAPTERII:TAXATIONOFVALUEADDED TAXArticleTaxationofvalueaddedtaxArticleTaxablegoodsandservices,andtaxableimportsForewordbytheCommissionerGeneralAnotherimportantaim ofthisHandbookistoshowtaxpayerstheeasewithwhichtheycanlareandpayArticleComputationofbusinessprofitsSectionBénéficesd’affairesRwanda Trade•LawonDirectTaxesonIncomenoofasamendedLawonValue-addedtaxnoof,asamendedLawonTaxProceduresnoofTheCommissionerThe GovernmentofRwandahasenactedanewValueAddedTax(VAT)LawtoalignitsprovisionswiththeIncomeTaxLawNo(ITL),whichwasgazettedonThe standardrateofvalueaddedtax(VAT)is%However,therearesomeservicesandgoodswhichareeitherzero-ratedorexemptStampandtransferdutyThere isnostampCompilationofFiscalLawsandRegulationsinuseinRwandaVersion;LawNo/of/04/Lawdeterminingtheorganisation,functioningandMinister: MinisterofFinance