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1,611+ matches for “tax”

Statute
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE REPUBLIC OF KOREA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE

Article 1 — Abantu barebwa n’aya Abantu barebwa n’aya

Article 1 — Abantu barebwa n’aya — Abantu barebwa n’aya

  • Agency
  • Air transport
  • Anti-avoidance
  • Artist and sportsperson income
  • Associated enterprises
2023
Rwanda Act or statute In force Title match

THE CONVENTION BETWEEN THE GOVERNMENT OF THE FRENCH REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN PARIS, FRANCE ON 22 JUNE 2023

Article 30 — Gutangira gukurikizwa Article 30 : Entry into force Gutangira gukurikizwa Article 30 : Entry into force

, to amounts taxable after the calendar year in which the Convention entered into force; a) en ce qui concerne les impôts sur le revenu perçus par voie de retenue à la source, aux sommes imposables après l’année civile au cours de laquelle la Convention est entrée en vigueur ; b)

  • Administrative assistance
  • Aviation
  • Benefits
  • Business profits
  • Capital gains
2023
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE REPUBLIC OF BENIN FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN COTONOU, BENIN ON 15 APRIL 2023

Article 1 — Kwemera kwemeza Kwemera kwemeza

and the prevention of fiscal evasion with respect to taxes on income, signed in Cotonou, Benin, on 15 April 2023, in annex, is approved for ratification.

  • Entry into force
  • Government agreements
  • Language
  • Tax
Statute
Rwanda Act or statute In force Title match

THE AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE

Article 2 — Imisoro irebwa n’aya Imisoro irebwa n’aya

have been made in their taxation laws. taxes.

  • Apprentice taxation
  • Arrangements
  • Associated enterprises
  • Benefits
  • Business presence
2023
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE CZECH REPUBLIC FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FOR THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN KIGALI, RWANDA ON 02 MAY 2023

Article 1 — Kwemeza burundu Kwemeza burundu

with respect to taxes on income and for the prevention of tax evasion and avoidance, signed in Kigali, Rwanda, on 02 May 2023, annexed to this Order is ratified and becomes fully effective.

  • Commencement
  • Document language
  • Double taxation
  • Government implementation
  • Income tax
2023
Rwanda Act or statute In force Title match

THE AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE CZECH REPUBLIC FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND FOR THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN KIGALI, RWANDA ON 02 MAY 2023

Article 3 — Ingingo y’ururimi Ingingo y’ururimi

laws of that State prevailing over a meaning given to the term under other laws of that State. to which taxes the En ce qui concerne l’application des dispositions de l’Accord à tout moment par un État contractant, tout terme qui n’y est pas défini a, sauf si le contexte exige une

  • Agency
  • Anti-abuse
  • Associated enterprises
  • Aviation
  • Benefits under agreement
2022
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE REPUBLIC OF ANGOLA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN KIGALI, RWANDA, ON 15 APRIL 2022

Article 30

Article 30

  • Apprenticeships
  • Business profits
  • Capital gains
  • Competent authority mutual agreement
  • Confidentiality
2023
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE REPUBLIC OF KOREA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN BUSAN, SOUTH KOREA, ON 13 SEPTEMBER 2023

Article 4 — Gutangira gukurikizwa Gutangira gukurikizwa

WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN BUSAN, SOUTH KOREA, ON 13 SEPTEMBER 2023 DE ARRÊTÉ PRÉSIDENTIEL Nº 081/01 DU 11/12/2023 RATIFIANT L’ACCORD ENTRE LA RÉPUBLIQUE DU RWANDA ET LA POUR RÉPUBLIQUE DOUBLE DE L’ÉLIMINATION IMPOSITION

  • Double taxation
  • Drafting language
  • Entry into force
  • Government implementation
  • Tax evasion and avoidance
2021
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN LUXEMBOURG, LUXEMBOURG, ON 29 SEPTEMBER 2021

Article 1 — Kwemeza burundu Kwemeza burundu

Rwanda na Guverinoma ya Luxembourg yo guca burundu gusoresha kabiri ku byerekeye imisoro ku musaruro mutungo n’ikumira n’imisoro ku The Agreement between the Government of the Republic of Rwanda and the Government of the Grand Duchy of Luxembourg for the elimination of double taxation

  • Commencement
  • Cross-border taxation
  • Government implementation
  • Publication
  • Tax
2019
Rwanda Order In force Title match

MINISTERIAL ORDER N° 008/19/10/TC OF 16/07/2019 DETERMINING TAX PROCEDURES APPLICABLE TO COLLECTION OF TAXES AND FEES FOR DECENTRALISED ENTITIES

Article 59 — Ibidateganyijwe n’iri teka Ibidateganyijwe n’iri teka

For matters not provided for by this Order, provisions of the law on tax procedures apply. Pour les matières non prévues par le présent arrêté, les dispositions de la loi portant procédures fiscales sont appliquées.

  • Administrative appeal
  • Administrative fines
  • Amicable settlement
  • Appeal
  • Appeal procedure
2019
Rwanda Order In force Title match

MINISTERIAL ORDER Nº003/19/10/TC OF 29/04/2019 DETERMINING A TAXPAYER’S PERMANENT RESIDENCE AND THE LOCATION OF EFFECTIVE PLACE OF MANAGEMENT

Article 1 — Aho umusoreshwa Aho umusoreshwa

who declares and promptly pays tax and not guilty of the previous five (5) years; tax evasion in 7° kuba nta saranganywa ry’inyungu yakoze mu myaka itanu (5) ishize. 7° not to have distributed any profits in the previous five (5) years.

  • Accounting
  • Commencement
  • Financial statement certification
  • Loss carry-forward
  • Loss carryforward
Statute
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE

Article 2 — Abayobozi bashinzwe Abayobozi bashinzwe

referred to as "Hong Kong Special Administrative Region tax"); (b) in the case of Rwanda, (i) Personal Income Tax; (ii) Corporate Income Tax; (iii) Withholding Tax; (iv) Capital Gain Tax; and (v) Tax on Rent of Immovable Property (hereinafter referred to as "Rwandan tax"). 4.

  • Air transport
  • Associated enterprises
  • Capital gains
  • Commencement
  • Confidentiality
2019
Rwanda Act or statute Not in force Title match

LAW N° 026/2019 OF 18/09/2019 ON TAX PROCEDURES

Article 12 — Taxpayer Taxpayer

The Registrar General assigns a taxpayer identification number to a taxpayer to be used for payment of any tax.

  • Vat
  • Vat compliance
  • Vat invoicing
  • Vat registration
  • Accounting
Statute
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN BARBADOS AND THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Article 1 — Kwemeza burundu Kwemeza burundu

and the prevention of fiscal evasion with respect to taxes on income, is hereby ratified and becomes fully effective.

  • Administrative assistance
  • Agreement termination
  • Artists and sportspersons
  • Associated enterprises
  • Business profits
Statute
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE REPUBLIC OF RWANDA AND THE REPUBLIC OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Article 3 — Commencement Commencement

ubuzima gatozi, abazungura, ibigega by’ubwizerane cyangwa urundi rwego urwo ari rwo rwose rw'abantu rufatwa nk'ikigo hagamijwe umusoro. k) the term “person” includes an individual, a partnership, an estate, a trust and any other body of persons which is treated as an entity for tax

  • Air transport
  • Application period
  • Artist and sportsperson income
  • Associated enterprises
  • Business profits
Statute
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA AND THE GOVERNMENT OF THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Article 23 — Non-Discrimination Non-Discrimination

The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

  • Air transport
  • Annuities
  • Asset disposal
  • Associated enterprises
  • Business profits
2020
Rwanda Regulation In force Title match

COMMISSIONER GENERAL RULES Nº 005/2020 OF 05/08/2020 DETERMINE THE CONDITIONS AND FUNCTIONING OF QUALIFIED PROFESSIONALS WHO REPRESENT TAXPAYERS

Article 1 — Icyo aya mabwiriza Icyo aya mabwiriza

Article One: Objective of these rules Article Premier : Objet de ces directives These Rules determine the conditions and functioning of qualified professionals who represent taxpayers.

  • Appeals
  • Application requirements
  • Commencement
  • Conflict of interest
  • Fee payment
2023
Rwanda Act or statute In force Title match

CONVENTION BETWEEN THE GOVERNMENT OF THE FRENCH REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF RWANDA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX AVOIDANCE AND EVASION, SIGNED IN PARIS, FRANCE ON 22 JUNE 2023

Article 2 — Abayobozi bashinzwe Abayobozi bashinzwe

Article 2 — Abayobozi bashinzwe — Abayobozi bashinzwe

  • Double taxation
  • Entry into force
  • Government implementation
  • Language of legal instrument
  • Tax avoidance
2024
Rwanda Act or statute In force Title match

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF RWANDA AND THE GOVERNMENT OF THE HASHEMITE KINGDOM OF JORDAN FOR THE ELIMINATION OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF TAX EVASION AND AVOIDANCE, SIGNED IN KIGALI, RWANDA ON 07 JANUARY 2024

Article 2 — Abayobozi bashinzwe Abayobozi bashinzwe

Article 2 — Abayobozi bashinzwe — Abayobozi bashinzwe

  • Commencement
  • Double taxation
  • Entry into force
  • Public administration
  • Tax avoidance prevention

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