UNIT 9: TAX ADMINISTRATION
Key unit competence: Identify tax administration according to rulesand regulations
Introductory activity
Scenario
Taxpayers have the obligation to report and pay taxes, and thus contribute
to the economic growth and development of their Countries. The actions
of taxpayers – whether due to ignorance, carelessness, recklessness, or
deliberate evasion, as well as weaknesses in the tax administration mean
that instances of failure to comply with the tax law are inevitable. Therefore,
tax administration should have in place strategies and structures to ensure
that non-compliance with tax laws is kept to a minimum. The art of good tax
administration is based on vision and mission of Rwanda Revenue Authority,
enumerate the importance of Rwanda Revenue Authority and the purposeof tax audit to the government
9.1: Description of the Tax administration (Rwanda RevenueAuthority)
Learning Activity 1.3
Scenario:
Any person who sets up a business or other activities that may be taxable
is obliged to register with the Tax Administration within a period of seven
(7) days from the beginning of the business activity, Tax administration
have the ability to collect taxes for increasing country’s capacity to finance
social services such as health and education, critical infrastructure such as
electricity and roads, and other public goods with research. Outline Corevalues of RRA.
9.1.1: General introduction of tax administration: Rwanda
Revenue Authority
1. Official mandate
The Rwanda Revenue Authority was established under Law No 15/97 of 8
November 1997 as a quasi-autonomous body charged with the task of assessing,
collecting, and accounting for tax, customs and other specified revenues. This is
achieved through effective administration and enforcement of the laws relating
to those revenues. In addition, it is mandated to collect non-tax revenues.
2. Vision
“To become a world-class efficient and modern revenue agency, fully financing
national needs.”
3. Mission
“Mobilize revenue for economic development through efficient and equitable
services that promote business growth.”
4. Core values
We are Customer-Focused:
• We treat our customers with fairness and equity,
• We cater for our customer needs when delivering services,
• We are open to customer concerns, ideas and criticism for our
continuous improvement.
We act with Integrity:
• We are honest, sincere and have high ethical standards,
• We are fair and considerate in our treatment to others,
• We show respect, courtesy and tolerance to the views of others,
• We are open and work with clarity and consistency in dealing with our
customers.
We are Accountable:
• We embrace our government given mandate and trust for revenue
collection and endeavour to deliver on it
• We assume responsibility for our decisions and actions as they affect
our customers,
• We are open, reliable and transparent in dealings with our customers.
We work as a Team:
• We empower our people
• We involve our staff
• We value team work
• We are engaged.
We are Professional:
• We commit to provide quality services to our clients
• Our work always aims to provide solutions to our clients
• We embrace best practice and innovations for continuous improvement,
• We demonstrate confidentiality in dealing with our customers,
• We commit to work with Passion
• The Structure
This includes the shape and type of the logo in a rose form. The structuresymbolizes three elements:
• Colors
The Colors to the logo which are Green, Blue and Orange symbolizes the
following
Green: Health environment, Harmony, Growth and Prosperity;
Blue: Universal, Light Friendly and Calm;
Orange: Essential, Sincere, Commitment and Strength.
The change logo shall be reflected change in attitude, service delivery,
opportunities, best practices and approaches of the tax administrators towards
taxpayers.
5. RRA strategic principles
The strategic principles to support core values and explain the way we design
RRA’s services are as follows:
a) Efficiency
We collect more revenue with less resource. Our customers experience our
services to be efficient. Our services and products meet international standards.
b) Fairness
We are fair, even-handed and consistent in our treatment of staff and customers.
There is transparency in our decision-making, which leads to a stable and
predictable environment for our stakeholders. We respond to feedback in a
flexible and timely manner.
c) Customer-centered
We take time to understand how customers operate and we tailor our services
so that it is easy, simple and cost-effective for our customers to comply.
d) Data and Technology driven
We use data, evidence, and technology to drive our decision-making and inform
our operations. We are resilient to threats through the internal controls webuild.
9.1.2: Description of recruitment, registration andde-registration
1. Recruitment
Recruitment in taxation is the process of actively seeking out, finding Tax payer
for a given time by making sensibilization of tax and improving awareness of
tax to the citizens.
This sensibilization and awareness is done through different ways, such
Publicity, Entertainments, Sponsors of public events.
2. Registration
a) Meaning of Registration
Registration means to put information, especially your name, into an official list
or record
b) Registered person in Tax Administration
Any person who sets up a business or other activities that may be taxable is
obliged to register with the Tax Administration within a period of seven (7)
days from the beginning of the business activity.
Registering a company owned by an individual or group of people is done by
Rwanda Development Board (RDB) via online services. This service is immediate
and free of charge. After company registration, the certificate is issued by RDB.
For individual businesses, registration can be done by RRA, and Tax Identification
Number (TIN) certificate is issued freely at countrywide spread RRA branches.
There is an RRA office in all 30 districts of Rwanda.
Every taxable business activity with a turnover exceeding Twenty Million
Rwanda Francs (Rwf20m) in the previous fiscal year or Five Million (Rwf5m) in
the preceding quarter is required by law to register for Value Added Tax (VAT)
within seven (7) days from the end of the year or quarter respectively.
Based on the above point, a business that has registered for VAT is legally
obliged to acquire an EBM with immediate effect because issuing any other
invoice other than the electronic one or not issuing it attracts penalties.
Businesses not meeting the above requirements may register for VAT voluntarily
and thus acquire EBM to meet the law provisions.
Any changes, whether related to the taxpayer or line of business shall be notified
in writing to the tax administration within seven (7) days from the day of the
notice of the change.
For example; if ownership of the business is transferred from Mr. A to B or
changes from trading in business to hardware. Failure to make the nonfictions
contravenes the law and attracts penalties.
The Commissioner General issues instructions regarding the registration
and cancellation of registration on persons who no longer carry out business
activities.
c) Rights of a registered business:
• Base of application for tax clearance certificate to participate in income
enhancing activities such as bidding, obtaining a loan
• Base of application for Quitus Fiscal
• Base of interaction with Tax Administration, benefiting for trainings on
tax matters
• Base of transfer of title for movable assets
d) Obligations of a registered business:
i. Centralized Taxes:
• Must file tax returns such as Personal Income Tax (PIT), Corporate
Income Tax (CIP), VAT (for those registered for VAT), PAYE (for those
qualifying), Consumption Tax (for those qualifying), Withholding Tax
of 3% and 15% for those qualifying.
• Each tax declared must be paid immediately as provided by the law.
ii. Decentralized Taxes:
Must file these taxes and Fees: Trading License Tax, Fixed Assets Tax, Rental
Income Tax and Cleaning Fees.
3. De-registration
a) meaning of de-registration
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 when 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 effective when the taxpayer
is issued a de-registration letter confirming that he/she is deactivated for a
specific head tax as mentioned above.
b) The documents are needed for de-registration
In the cases of both de-registration of a specific tax type and full de-registration,
RRA may request any documents of proof as necessary. The documents that are
required may differ depending upon the nature of the request.
c) The time taxpayer de-register for a specific tax type
If a taxpayer is no longer required to declare a specific tax type, they may
request for de-registration from that tax type. This can be due to a permanent
or temporary change in circumstances of the taxpayer.
It is important to note that a taxpayer must continue to submit declarationsuntil he/she receives confirmation that RRA has approved the de-registration.
In addition, a taxpayer cannot be de-registered for a tax type if they still have
arrears due for that tax type.
9.1.3: Registration and De-registration procedures
1. Registration procedures
Step-by-Step Guide to Business Registration
Step 1: Register on the RDB business registration system
Access the RDB business registration system at
http://org.rdb.rw/busregonline.
The RDB business registration login page is shown below.
New users must first register an account by clicking on ‘Register Here’. This
leads to the ‘Create New Online User’ screen. Enter the required personal
details and click submit to register an account.
The RDB system will then send an email to the given email address containing
a website link. Click on the link provided to validate and activate this account.
Once the account has been activated, return to the RDB business registration
system and enter the chosen login details to begin the business registration
process.
Step 2: Choose the business category to be registered
Once logged in, an initial message advises that if the company already has a
unique Taxpayer Identification Number (TIN), then do not use this system toregister.
The business registration system first requires selection of the type of business
being registered.
Note that the ‘Name Reservation’ option does not register a business, but can
be used to reserve a business name for registration in the future. For each of
the categories, ‘Your Position’ within the business must be noted. In addition,
‘Domestic’ requires a choice of ‘Company Category’ which can be public or
private and ‘Type’.
Step 3: Complete the business registration application
Depending upon the business type selected, the details that must be completed
differ slightly. The screen below shows the tabs after selecting a domestic,
private, limited by shares company registration.
Note that each of the major tabs (‘General Info’, ‘Share Info’ etc.) has separate
minor tabs (‘Company Name’, ‘Articles of Association’ etc.) Ensure to complete all
tabs before submitting the registration. Once all tabs are completed, click the
‘Preview’ tab to check that all the details entered are correct, before
clicking ‘Submit’ to submit the business registration application.
After submitting, RDB will validate that the information entered is correct. If
this is approved, an SMS will be sent to inform the taxpayer that the application
has been sent to RRA to issue a Taxpayer Identification Number (TIN). Once
the TIN is issued, another SMS will be sent to inform the taxpayer that their
business has been registered.
Step 4: Print Certificates
After receiving the second SMS, confirming that RDB has validated the business
registration application and RRA has issued a TIN, the taxpayer must log back
in to the RDB Business Registration system.
Once logged in, click on the ‘Certificates’ option on the left hand side. There are
two certificates that must be printed and kept securely.
Firstly, choose the ‘Certificate Type’ that matches the application type, for
example ‘Domestic’ if the business type that was registered was a domestic
company. Once selected, download and print this certificate. Secondly, choose
the ‘Certificate Type’ titled ‘Memorandum’ and also download and print this
certificate. If there are any other applicable certificates, for example a ‘Value
Added Tax’ certificate, then these should also be printed at this stage
Once registered, the business can operate and declare and pay taxes as normal.
The immediate obligations of the taxpayer.
Step 5: Register, declare and pay all required taxes
The taxpayer is automatically registered for Income Tax. Visit RRA offices to
register for any additional required taxes, including visiting LGT tax centers
immediately to register for Trading License Tax and Public Cleaning Service
Fees.
2. De-registration procedures
Once de-registration has been requested by a taxpayer, or concerned parties,
there are four steps to de-registration:
• RRA checks the information and reasons.
• RRA checks if the taxpayer has any arrears.
• If the reasons are approved, and there are no arrears, RRA may
deregister the taxpayers. At this time, RRA will provide a letter to the
taxpayer confirming the de-registration and stating they no longer
need to submit declarations.
• RRA may audit the taxpayer at any time, taxpayers should keep allrelevant documents for a minimum of five (5) years.
Application activity 9.1
Q1. True or false for the following which step guide to business
registration
a) Choose the business category to be registered
b) Complete the business registration application
c) Interaction with Tax Administration
Q2. Give the meaning of de-registration
Q3. How much does it cost to register a business?
Q4. Match the element in column A to the corresponding one in column
B so as to get a correct meaning of each element in column A for Mission,Vision and official mandate of RRA (Rwanda Revenue Authority).
9.2: Self-assessment
Learning Activity 1.3
Scenario:
Tax administration allow tax payer alone to assess the tax to be paid without
intervention of tax administration and after computing tax payable a tax
payer takes next step of paying that tax and file proof of Payment. Any time
tax administration can conduct tax audit to examine true and fair of tax
computation done by tax payer, this is done by performing re-assessment
of tax. In case tax administration find out miscomputation of tax, tax payeris liable to pay understated tax together with fines and penalties.
9.2.1: Self-assessment
Tax administration is the system of assessment, declaration, payment and
collection of taxes.
1. Tax Assessment
This is the calculation of the amount of taxable income and gains after deducting
relief and allowances; a calculation of income tax payable after taking into
account tax deducted at source and tax credits on dividends.
Tax assessment is composed of two systems that are a self-assessment system
and assessment by Rwanda revenue authority.
A. Self-assessment system
The self-assessment system relies upon the company or individual completing
and filing a tax return and paying the tax due. The system is enforced by
a system of penalties for failure to comply within the set time limits, and by
interest for late payment of tax. Dormant companies and companies which
have not yet started to trade may not be required to complete tax returns. Such
companies have a duty to notify RRA when they should be brought within the
self-assessment system.
B. Notice of Assessment
The notice of assessment constitutes full legal basis for the recovery of tax,
interest, penalties and all costs incurred collection.
• Reasons for Issuance of a Notice of Assessment
A notice of assessment is issued when:
1. the tax declared on time has not been paid;
2. the audit by the Tax Administration indicates an additional tax to be paid;
3. there are serious indications that the taxpayer has the intention to evade
tax Issuance of the notice of tax assessment and written notification of
an administrative fine
• Content of the Notice of Assessment
The notice of assessment mentions:
i. The taxpayer’s name, taxpayer identification number and address;
ii. The modalities of calculation of the tax and the amount of tax to be paid;
iii. The tax declaration or its rectification note, the assessment notice on
which the declaration is based;
iv. The date of issuance of the notice of assessment;
v. The address of the Commissioner General to which an appeal has to be
sent;vi. The conditions to be fulfilled in order to lodge an appeal
Application activity 9.2
Q1. Define Tax assessment.Q2. Outline content of the notice of assessment
9.3: Tax auditLearning Activity 9.3
An audit involves performing procedures to obtain audit evidence about
the amounts and disclosures in the financial statements. The procedures
selected depend on the auditor’s judgment, including the assessment of
the risks of material misstatement of the financial statements, whether
due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the preparation and fair presentation
of the financial statements in order to design audit procedures that are
appropriate in the circumstances but not for the purposes of expressing
an opinion on the effectiveness of the entity’s internal control. Why at the
end of financial report Tax administration comes in the business in order
to be sure that the activity done related to the tax computation has been
done properly according to tax laws and regulations provided by revenueauthority.
9.3.1: General introduction on tax audit1. Meaning of tax audit
Tax audit is an examination of whether the taxpayer has correctly assessed and
reported the tax liability and fulfils other obligations.
Tax audit is one of the methods Tax Administration uses to ensure that
taxpayers are correctly declaring and paying their taxes. Audits involve Tax
Administration checking the relevant documents concerning a taxpayer’s tax
obligations for any tax period(s) within the past five years.
If there is evidence of non-compliance, the taxpayer will be issued with an
assessment notice. This contains details of the offence(s), and the unpaid tax
due, as well as additional penalties or fines that must be paid. It is important
to note that being selected for an audit does not necessarily mean that RRA
suspects the taxpayer of non-compliance.
It simply means that RRA wishes to check taxpayer’s declarations and
payments in more detail, to encourage a high level of voluntary compliance
across all taxpayers. The processes for audits is similar for domestic taxes,
Local Government Taxes (LGT) and fees, and for Post-Clearance Audits (PCAs)
regarding customs duties.
2. Audit notice
The Tax administration informs the taxpayer in writing, at least seven (7)
working days before conducting an audit, about the following:
1. the audit to be conducted;
2. the place where the audit is to be conducted and the possible duration
of the audit;
3. any document required to be audited or any information required.
If the taxpayer is not ready for audit, he or she writes to the Tax administration
requesting for a postponement which should not exceed thirty (30) days and
can only be allowed once.
• Contents of the notice of tax assessment
The notice of tax assessment indicates the following information:
1. name, identification number and address of a taxpayer;
2. calculation of the tax and the amount of the tax to be paid;
3. the tax declaration or the audit closure report on which the tax
assessment notice is based;
4. the date of establishment of the tax assessment notice;
5. the taxpayer’s right to lodge an appeal to the Commissioner General;
6. the conditions for lodging an appeal;
7. time limit for payment of the tax.
3. Obligations of the taxpayer during audit
During audit, the taxpayer must:
1. provide tax auditors with appropriate working environment;
2. provide tax auditors with books and records prescribed by this Law and
other related documents and provide them with their copies.
4. Unique audit principle
The Tax administration audits a taxpayer only once on a type of tax and for a
tax period.
However, the Tax administration may conduct a new audit only once in case of
one of the following circumstances:
1. complicity of the taxpayer and the tax auditor to evade taxes or commit
any other act intending to non-payment of required tax;
2. if the first audit was based on forged documents;
3. if the first audit was issue-oriented and the Tax administration wants to
conduct a comprehensive audit,
4. when the Commissioner General cancels the first audit based on appeal.
5. Purpose of tax audit
i. To exam in whether taxpayer fulfils his/her required obligation
ii. To maximize revenue collected from taxpayer inform of tax
iii.To reduce tax fraud (tax evasion)
iv. To detect error and fraud committed in the books of accounts
v. To verify the accuracy of the books of accounts
6. Matter examined in a tax audit
i. Tax liability
ii. Tax value
iii. Financial statements
iv. Accounting record
v. Third parties’ information
7. The required from the taxpayers
– Declaration form
– Acknowledgement receipts
– Accounting source document
– Audit reports of previous years
8. Instruction, guideline for source a tax audit
• Tax Law
• Ministerial orders
• International auditing standard (IAS) and IFRS (International reporting
standard)
• What types of taxpayers are subjected?
9. The objectives and contents of the tax audit report
a) Objective
– To show for view of taxpayer
– To prove if a taxpayer is evader
– To detect and prevent error and fraud
b) Contents of audit reports
Contents of an audit report
Main contents of the audit report are:
10. Action to be taken after and closed tax audit
• Advice taxpayer
• Proposed punishment
• Taxpayers’ business can be closed
• Fine and penalties
• Taxpayer can be appreciated
9.3.2: Importance of audit function
1. Importance of the audit
For the shareholders:
a) Audit ensures to them if management is acting on their behalf
b) They use audit to determine amount to be paid to dead partner
c) They use audit to admit a new partner by examining his businessd) Audit ensures that regulations and statutory requirements are followed
For the employees:
a) Audit keeps accounting staff vigilant and careful in their work
b) Employees ensure their job security and continuity of good
remuneration by the audited company
c) Act as a detective and preventive measure against errors and frauds
For the state:
a) Audited companies ensure the accomplishment of fiscal duties
regarding companies (payment of taxes and social contributions)
b) The government is assured that public funds are being well used
a) The government ensures continuity of business for the purpose of
general interest of the people
a) The state ensures that books of accounts are maintained according to
legal requirements and companies act
For the management of an enterprise and third parties in general:
a) Audit provides assurance and credibility to the accounts for interested
parties
b) Third parties not taking active part in the organization are protected
against risks
c) Audited accounts minimize disputes between parties
d) Audited accounts are acceptable as the basis of ascertaining tax liability
e) The auditor promotes general management efficiency by advising
management
f) Audited accounts are used as a basis for asking loans banks and
procurement
9.3.3: Types of tax audits
1. Types of audits
There are three main types of audit:
– Desk audit
– Issue-oriented audit
– Comprehensive audit
Desk audits are conducted by RRA staff using information that has already
been submitted to RRA.
Issue-oriented audits are usually focused on a single tax type, single aspect
or single tax period. Refund audits are a type of issue audit, focused on tax
declarations claiming refunds from RRA. Issue audits may be desk-based or
involve visits to the taxpayer’s business premises.
Comprehensive audits are more in-depth and time intensive. These are
usually conducted by RRA staff whilst visiting the taxpayer’s business premises
and reviewing all relevant documents.
2. The time taxpayers informed about audits
In the case of desk audits, taxpayers may not be informed about the audit
unless a specific problem is identified. Taxpayers will always be invited to offer
explanations before being issued with assessment notices.
In the case of issue-oriented audits, taxpayers will be notified at least three
days beforehand. The postponement of such an issue-oriented audit cannot
exceed seven (7) working days.
In the case of comprehensive audits, taxpayers will be notified at least seven
days beforehand. If the taxpayer is not ready, they may write to RRA requesting
an extension, up to a maximum of thirty days.
9.3.4: Features of an effective audit plan
1. Systematic Process
Auditing is a systematic and scientific process that follows a sequence of
activities, which are logical, structured, and organized.
2. Three-party Relationship
The audit process involves three parties: shareholders, managers, and auditors.
3. Subject Matter
Auditors give assurance on a specific subject matter. However, the subject matter
may differ considerably, such as – data, systems or processes, and behavior.
4. Evidence
The auditing process requires collecting the evidence, that is, financial and
non-financial data, and examining thereof
5. Established Criteria
The evidence must be evaluated regarding established criteria, which include
International Accounting Standards, International Financial Reporting
Standards, Generally Accepted Accounting Principles, industry practices, etc.
6. Opinion
The auditor has to express an honest and professional opinion as to
the reasonable assurance of the entity’s financial statements.
Conclusion on Audit Features
The most important feature of any audit is that; it is a systematic process of
expressing a professional opinion on financial position of a company based on
gathering and evaluating the evidence.
Audit features influence the objectives of the audit to refer to the security of
the information and systems, the protection of the personal data, and access to
some databases with a sensitive informational character.
9.3.5: Definition of tax arrears and Debt classification
1. Definition of tax arrears
Tax arrears refer to any amount owned by taxpayers to administration. This
includes any unpaid taxes after the deadline and unpaid penalties, fines and
interest.
Tax arrears is tax due to government but not paid
There are many enforcement actions legally available to the tax administration
for the collection for unpaid tax arrears. The typically process is in three steps.
Firstly, the tax payer receives a warning letter from the tax administration,
requesting them to visit tax office to discuss the arrears situation and repayment
options.
If there is no response within 15 days, the tax administration may begin
“garnishment” procedures. This means that the tax administration may work
with third parties, such as banks, to freeze the taxpayer’s accounts.
Finally, the tax administration may begin search and seizure of movable and
immovable assets and may sell these at public auction within eight days of
notification to the taxpayer.2. Debt classification
Debtors of the taxpayer and possessors of the taxpayer’s funds
In case the tax is not paid within the fifteen (15) days period, the Tax
administration may require any debtor, bank or any other party in possession
of the taxpayer’s funds to pay to the Tax administration the amount due to thetaxpayer against the tax liability.
Application activity 9.3
Q1. State the Obligations of the taxpayer during audit
Q2. state objective of audit to the countryQ3. List and explain the different types of audits
Skills Lab Activity 9
Via internet search, visit the RRA website and write a note on the following
aspects
1. RRA mandate, mission, vision and core value
2. Requirements for starting a business and how to register a business
3. Tax audit requirements
End of unit assessment 1
Q1. Discuss action to be taken after and closed tax audit
Q2. Outline types of tax audits
Q3. State the objectives and contents of the tax audit report
Q4. Give the condition for registered person in Tax Administration
Q5. Discuss about official mandate, vision and mission of Rwanda Revenue
Authority
Q6. State the instruction, guideline for source a tax audit
Q7. Describe the period tax authorities inform taxpayers about audits
Q8. Discuss RRA (Rwanda Revenue Authorities) strategic principlesREFERENCES
ICPAR. (2019). Taxation. London: BPP LEARNING MEDIA LTD.
ICPAR. (2020). Company Law. Kigali: Institute of Certified Public Accountants
of Rwanda.
Parliament of the Republic of Rwanda. (2015, March 28). Law No. 06/2015 of
28/03/2015 relating to investment promotion and facilitation. Official Gazette
No. Special of 27/05/2015, pp. 02-36.
Parliament of the Republic of Rwanda. (2018, August 30). Law No. 66/2018
of 30/08/2018 regulating labour in Rwanda. Official Gazette No. Special of
06/09/2018, pp. 02-104.
Parliament of the Republic of Rwanda. (2020, December 11). Ministerial Order
No.003/20/10/TC of 11/12/2020 establishing general rules on transfer
pricing. Official Gazette No. 40 of 14/12/2020, pp. 02-55.
Parliament of the Republic of Rwanda. (2021, February 05). No. 007/2021 of
05/02/2021 Law governing companies. Official Gazette No. 04 ter of 08/02/2021.
Parliament of the Republic of Rwanda. (2022, October 28). Law No. 027/2022of
28/10/2022 establishing taxes on income. Official Gazette No. 027 of
28/10/2022, pp. 12-101.
RRA. (2019). RRA Tax Handbook, 2nd Edition. Kigali: Rwanda Revenue Authority.
RRA. (2022, March 30). rra.gov.rw/index.php?id=32. Retrieved from rra.gov.rw:
http://www.rra.gov.rw
RSSB. (2018). Understanding Social Security, Edition 2018. Kigali: Rwanda Social
Security Board.
Rwanda Prime Minister’s Office. (2020, September 30). Oder No. 105/03
of 30/09/2020 related to the community-based health insurance scheme
contributions. Official Gazette No. Special of 01/10/2020, pp. 03-20