Rwanda Publishes New General Instructions on Quarterly Declaration and Payment of PAYE and VAT

The Rwanda Revenue Authority has published Commissioner General Instructions Nº 001/2023 of 11 January 2023 on the modalities of the declaration and payment of Pay as You Earn (PAYE) and Value Added Tax (VAT) on a quarterly Basis. The main points of the new general instructions are as follows:

• A taxpayer whose annual turnover is equal to or less than RWF 200,000,000 declares and pays quarterly the PAYE or VAT within 15 days after the end of the quarter to which the tax is related;
• The deadl…