The Rwanda Revenue Authority (RRA) has recently made important revisions to the declaration and payment schedule for Pay As You Earn (PAYE) and Value Added Tax (VAT) on a quarterly basis, as stated in the Commissioner General instructions Nº 001/2023 of 11/01/2023.
Under Article 2 of the Commissioner General instructions, the RRA has outlined the revised quarters for declaration and payment. The updated schedule is as follows:
- First quarter: January, February, and March, with a deadline of 15th April.
- Second quarter: April, May, and June, with a deadline of 15th July.
- Third quarter: July, August, and September, with a deadline of 15th October.
- Fourth quarter: October, November, and December, with a deadline of 15th January.
It is essential for all taxpayers who pay taxes on a quarterly basis (PAYE and VAT) to take note of these revised quarters and adhere to the new deadlines. Considering that April and May of 2023 have already been declared under the previous schedule, the RRA has implemented a transitional measure. To ensure a smooth transition and bridge the gap between the previous and revised quarters, the RRA requires all taxpayers to separately declare the month of June 2023. The separate declaration for June 2023 must be submitted no later than 17/07/2023.
Written by Fidele Ukwishaka
Tel: +250 788 876 772
email: fidele.ukwishaka@ceaconsulting.rw