info@rra.gov.rw      +250 788185500

De-registration

  • This is where a taxpayer applies to have tax obligations removed from him/her for different but legally acceptable reasons.

    De-registration is where a taxpayer is removed from the obligations to declare a certain tax.

    Non-filing of returns is not an automatic condition for de-registration. RRA must be satisfied that the taxpayer is not operating at all or is operating to the required level to continue being registered for a given type of tax.

    De- registration is decided on a tax by tax basis. For example, a taxpayer could remain registered for PAYE while being de-registered for VAT.

    De-registration becomes effective from the time RRA is satisfied that the taxpayer is not, at the time of application for de-registration, operating at a level that makes it liable to a particular tax. De-registration becomes effectives when the taxpayers is issued with a de-registration letter confirming that he/she is deactivated for a specific tax head as mentioned above.

    Conditions for de-registration:

    ·         A taxpayer must be up to date with filing of tax returns, tax accounts must be clean or at zero balance

    ·         A business for which de-registration is being applied for must be non-operational

    ·         Must fill and submit a de-registration form to any RRA branch.

    Note the following:

    ·         Non-filing of returns is not an automatic condition for de-registration 

    ·         Applying for de-registration does not mean your business has been de-registered 

    ·         A business is strictly considered as de-registered by a written confirmation by RRA 

    ·         Businesses applying for de-registration require to be truthful in the disclosures they make to RRA 

    ·         If you have to reopen the business you must inform RRA to reactivate your TIN

     

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Mail : info@rra.gov.rw
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