The tax authority mandates EBMs for businesses in residential areas.

Rwanda Revenue Authority (RRA) has ordered businesses operating in buildings meant to be residential to start issuing Electronic Billing Machine [EBM] receipts. In contrast, landlords of such buildings have been mandated to register for Value Added Tax (VAT).

An RRA official stated that the move comes after the institution noticed many rented properties in Kigali and various parts of the country being used for business yet, they are registered as residential properties.

“You find a house that was built and registered as a residential property but is rented for use as a restaurant, NGO offices, or other income-generating activities,” he noted.

In a statement, RRA’s Commissioner General, Pascal Ruganintwali, called on the owners (landlords) to register for VAT. 

RRA’s Assistant Commissioner in charge of the Taxpayer Services and Communications Division, Paulin Uwitonze, highlighted that as the houses' owners register for VAT, they can take advantage of the voluntary disclosure incentives bRRA avails. 

“This is an opportunity to disclose the taxes they have not paid and benefit from the waivers of penalties,” he highlighted.

@The New Times, Bwiza