Esheria Regulatory Atlas
Tax law in Rwanda
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Rwanda collection links existing source-backed legal records for that research intent. Every result links to its stored legal text and available official source evidence.
- Jurisdiction
- Rwanda
- Matching statutes
- 1,611
- Topic
- Tax law
Primary law
Source-backed legislation
1,611 statutes
- LAW Nº28/2012 OF 27/07/2012 MODIFYING AND COMPLEMENTING LAW N° 16/2005 OF 18/08/2005 ON DIRECT TAXES ON INCOME AS MODIFIED AND COMPLEMENTED TO DATE 28/2012 OF 27/07/2012 · Not in force · 6 provisions This article is titled “Definitions of terms.” Stored source record
- LAW N°75/2018 OF 07/09/2018 DETERMINING THE SOURCES OF REVENUE AND PROPERTY OF DECENTRALIZED ENTITIES 75/2018 OF 07/09/2018 · Not in force · 68 provisions This provision states that the law determines the sources of revenue and property of decentralized entities. Stored source record
- LAW N° 021/2023 OF 31/03/2023 GOVERNING THE AUTOMATIC EXCHANGE OF INFORMATION FOR TAX PURPOSES 021/2023 OF 31/03/2023 · In force · 23 provisions This article says the law covers automatic exchange of financial account information for tax purposes and requires financial institutions to do due diligence, keep records, and share account information with the Tax Administration. Stored source record
- PRIME MINISTER’S ORDER N° 004/03 OF 16/02/2021 DETERMINING THE INSTITUTION IN CHARGE OF ASSESSMENT AND COLLECTION OF TAXES AND FEES ON BEHALF OF DECENTRALISED ENTITIES 004/03 OF 16/02/2021 · In force · 7 provisions This Order sets up the body that records and receives the names of decentralized administrative entities and sets the cost of those services. Stored source record
- LAW N° 036/2022 OF 09/12/2022 ESTABLISHING THE ORGAN OF MILITARY MEDICAL INSURANCE 036/2022 OF 09/12/2022 E · In force · 40 provisions This article says the Law creates the Military Medical Insurance organ and sets out its mission, responsibilities, powers, organisation, and operation. Stored source record
- COMMISSIONER GENERAL RULES Nº 001/2014 OF 01/11/2014 DETERMINING THE MODALITIES OF AMICABLE SETTLEMENT OF TAX ISSUES 001/2014 OF 01/11/2014 · Not in force · 9 provisions These rules set out how tax issues are to be settled amicably. Stored source record
- MINISTERIAL ORDER Nº005/12/10/TC OF 22/06/2012 DETERMINING THE MODALITIES FOR THE IMPLEMENTATION OF LAW Nº 59/2011 OF 31/12/2011 ESTABLISHING THE SOURCE OF REVENUE AND PROPERTY OF DECENTRALIZED ENTITIES AND GOVERNING THEIR MANAGEMENT 005/12/10/TC OF 22/06/2012 · Not in force · 56 provisions This provision says the Order sets out how to implement the law on revenue and property of decentralized entities, and lists the revenue/property sources covered. Stored source record
- COMMISSIONER GENERAL RULES Nº 004/2020 OF 05/08/2020 DETERMINING THE MODALITIES FOR AMICABLE SETTLEMENT OF TAX RELATED DISPUTES 004/2020 OF 05/08/2020 · Not in force · 10 provisions These rules set out how tax issues are to be settled amicably. Stored source record
- MINISTERIAL ORDER N° 002/24/03/TC OF 08/03/2024 DETERMINING THE REWARD BASED ON THE VALUE ADDED TAX 002/24/03/TC OF 08/03/2024 · Not in force · 13 provisions This Order sets the amount of a reward based on value added tax and the requirements for granting that reward. Stored source record
- MINISTERIAL ORDER N° 002/25/10TC OF 16/04/2025 RELATING TO THE REWARD BASED ON THE VALUE ADDED TAX 002/25/10TC OF 16/04/2025 · In force · 15 provisions This article mainly introduces and cites prior VAT-related law and a ministerial order, then states that the instrument is ordered/adopted. Stored source record
- DIRECTIVES OF THE COMMISSIONER GENERAL Nº 002/2024 OF 22/10/2024 DETERMINING MODALITIES FOR AMICABLE SETTLEMENT OF TAX RELATED DISPUTES 002/2024 OF 22/10/2024 · In force · 9 provisions These directives set out how tax disputes are to be settled amicably. Stored source record
- MINISTERIAL ORDER Nº 001/25/10/TC OF 16/04/2025 DETERMINING FINANCIAL AND INSURANCE SERVICES EXEMPTED FROM VALUE ADDED TAX 001/25/10/TC OF 16/04/2025 · In force · 4 provisions The Order says the list of financial and insurance services exempt from value added tax is attached in an annex. Stored source record