Motor vehicle ownership transfer:
Any change of ownership on registration of motor vehicle/ motor cycle like Sale and donation any any other reason that may lead to the change of ownership status should be declared to RRA motor vehicle office within 8 days from the time the transaction was effected.
- 1. A dully filled and signed Motor vehicle physical verification form from Revenue Investigation and Enforcement office -RIED (ex RPD) at Masoro (Prime Economic Zone) bearing a buyer’s Passport size photo for individuals or stamp for companies
- 2. A dully filled and singed transfer ownership form bearing names of the seller and buyer, TIN of the buyer, address and phone number of both seller and buyer. This paper is signed by the invested officer plus the stamp of the society (companies).
- 3. Original vehicle log book.
- 4. Proof of payment of: 5,000 Frw for motorcycle and 10,000 Frw for motor vehicle.
- 5. Contract of sales between the buyer and the seller.
- 6. Photocopy of national identity card for both buyer and seller if individuals. For the society they have to bring their photocopy of status or their business registration license.
- 7. Provide insurance certificates copies from insurance companies.
- 8. The seller (individual or society) must be free from tax liabilities from Rwanda Revenue Authority up to the month that the ownership transfer is likely to take place
- 9. If seller and buyer are outside the country, they send the permission or letter to be represented, that is signed and stamped by the Rwandan embassy in that country.
- 10. If one of the seller or buyer are not able to come to Rwanda Revenue Authority to make contract of sales, they have to send their representative with a letter stamped by notary.
- 11. In absence of the seller, the seller representative must present the power of attorney.
Processing for motor vehicle suspension
Vehicle owners may decide to put their vehicles off-road for a given period. This is done at no expense. The proprietor is required to meet the following RRA procedures:
- Complete and Submit an off-road declaration form;
- Submit Motor vehicle number plates (pair);
- Submit the log-book (Yellow Card);
Upon submission of the above requirements, a taxpayer is given an off-road certificate.
Processing on road resumption of the vehicle
Vehicle owners may decide to put back their vehicles that have been off-road. resumption of such vehicles is administered by the RRA motor vehicle services division.
- Return the off road certificate ;
- complete resume form;
- Avail the motor vehicle/cycle for physical verification;
- Payment of registration fee if prior was not paid
Upon submission of the above requirements, a taxpayer is provided with a new yellow card, tax sticker and number plates.
Motor vehicles for commercial purposes are subject to income tax like any other taxable businesses.
In order to facilitate small scale transporters, RRA has adopted a simplified lump sum tax based on the type and use of the vehicles.