RRA announces short-term measures to support taxpayers
Thursday, March 26, 2020
RRA Commissioner General Pascal Ruganintwali. / File

Rwanda Revenue Authority (RRA) has announced a raft of measures to support taxpayers as business activity continues to plunge amidst the spread of coronavirus.

Taxpayers were supposed to declare corporate income tax for 2019 by 31st March, 2020.

Businesses are also obliged to declare their Value Added Tax (VAT), Pay As You Earn (PAYE), Excise Tax as well as pension contribution on the 15th of every month.

However, following the COVID-19 lockdown, business operators expressed that this is likely to be impossible due to the lack of business activity.

In response to their concerns, RRA has extended the deadline for payment of income tax for 2019, suspended tax audit and extended financial statement certification.

RRA said in a statement that the deadline for filing and paying income tax for large taxpayers was extended to 15th April 2020

For small and medium enterprises, the deadline to file and pay income tax for 2019 was extended to 30th of April 2020.

Businesses that are required to certify their financial statements but may not have finalized certification by the due date, will be required to declare and pay profit tax for 2019 based on the financial statements not yet certified.

"The certification of financial statements is extended for two months up to 31st May, 2020,” Pascal Ruganintwari, the RRA Commissioner General, explained in the announcement that

The taxman also announced the suspension of the 25 per cent down payment for outstanding tax admissible for amicable settlements.

"With effect from 23rd March 2020 for a period of one month, RRA suspends the requirement for a 25 per cent down payment for tax admissible for amicable settlements. The request shall be done online on regine.umuhire@rra.gov.rw,” the announcement says.

RRA also halted all comprehensive tax audits and post clearance audits to reduce pressure and physical interaction with taxpayers for a period of one month.

Only desk audits will go ahead as planned, the statement said.