Editor,This is in reference to the story, "Revenue body rolls out electronic tax billing The New Times, February 27).RRA is losing serious money. Just go to any hardware shop anywhere in Kigali and you will notice that VAT is not only never included in the purchase price but receipts are rarely offered. If you insist, receipts will be provided, but a careful check in any of the shops’ receipt books indicates they do not retain a duplicate for both their own accounting or for tax reporting. If you insist to pay by cheque in the company’s names rather than in the names of the person making the sale, then that is when they require you to add the 18% VAT to the purchase amount. Rarely, if ever, does a receipt indicate a shop’s VAT number, implying that many of them do not forward the amounts collected from their sales. Unless RRA can address this problem, we shall continue to have a very narrow tax base with an increasing tax burden imposed on a few businesses and individuals as Government attempts to reduce its dependency of foreign financing without increasing the country’s debt load.Mwene Kalinda, Kigali,