RRA urges taxpayers to pay VAT, PAYE prior to changes in quarters
Saturday, July 15, 2023
EBM serves to facilitate taxpayers to easily calculate their taxes. RRA urged taxpayers to declare and pay their due taxes, for the month of June not later than July 17. File

Rwanda Revenue Authority (RRA) appeals to taxpayers registered for Value Added Tax (VAT) and Pay As You Earn (PAYE) who generally submit these taxes on a quarterly basis, to declare and pay their due taxes, for the month of June not later than July 17.

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This is in accordance with the new quarter adjustments based on the RRA Commissioner General’s instructions determining modalities of declaration and payment of PAYE and VAT on a quarterly basis.

Hajara Batamuliza, the Commissioner for Domestic Taxes, explained that the new quarterly declaration and payment of VAT and PAYE were introduced to ease the process for taxpayers.

"Taxpayers often have a hard time harmonizing deductible expenses, especially the wages paid, when differentiating expenses of the 12 months of the previous year from that of two months of the following year, thus causing confusion during the declaration process and with regular quarters for income tax,” she said.

The change in quarters will also allow taxpayers to know the total amount of VAT or PAYE they paid throughout the year, hence making it easier to deduct what they paid during the declaration of income tax, and the process of acquiring the tax clearance certificate, or the quitus fiscal given to someone with high integrity in paying taxes will be eased.

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Previously, the first quarter for declaring VAT and PAYE started in December and ended in February of the following year, whereas the first quarter of declaration of income tax started in January and ended in March.

Lately, the declaration of taxes due in June comes in as a bridge to transition to the new quarter regulations because the next quarter comprising July, August, and September will be declared and paid not later than October 15.

The declaration of taxes due in June is done through the RRA website www.rra.gov.rw, and payments are made using electronic means such as Mobile Money, Mobicash, E-Banking, E-Payment, or a commercial bank.

A vendor using EBM in his shop at Kacyiru. RRA urged taxpayers to declare and pay their due taxes, for the month of June not later than July 17.