Ceasing your tax residency in Rwanda is an important process that requires careful attention to detail and adherence to the legal requirements. Whether you're moving abroad or changing your residency status, following the correct procedures will ensure a smooth transition.
Step 1: Notification to Rwanda Revenue Authority (RRA)
Submit a formal notification to the RRA indicating your intention to cease being a tax resident. This notification should include your personal details, reasons for cessation, and the date you plan to leave the country. Ensure that you provide all required documentation to support your claim.
Step 2: Tax Clearance Certificate
Obtain a Tax Clearance Certificate from the RRA. This certificate confirms that you have settled all your tax liabilities up to the date of cessation. You will need to provide evidence of all filed tax returns and payments.
Step 3: Cancelation of Tax Identification Number (TIN)
Request the cancelation of your Tax Identification Number (TIN). This involves submitting an application to the RRA, along with your Tax Clearance Certificate and other supporting documents. The RRA will process your request and officially cancel your TIN.
Step 4: Settlement of Outstanding Taxes
Ensure that all outstanding taxes are settled before you leave. This includes income tax, VAT, and any other applicable taxes. Failure to do so may result in penalties and interest.
Step 5: Informing Other Relevant Authorities
Notify other relevant authorities, such as the immigration department, about your change in residency status. This is essential for updating your records and ensuring compliance with all legal requirements.
Step 6: Retain Proof of Compliance
Keep copies of all correspondence, certificates, and documents related to the cessation of your tax residency. This proof of compliance may be required in the future for any audits or legal matters.
Legal References
- Rwanda Income Tax Act
- Rwanda Revenue Authority Guidelines
Useful Links
