I.2. Presentation of «Rwanda Revenue
Authority»
The Rwanda Revenue Authority was established under law N°
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.
The Authority is also responsible for providing advice to the
Government on tax policy matters relating to revenue collections. It performs
other duties in relation to tax administration, as may be directed from time to
time by the Cabinet.
The Authority was established as part of the reform program by
the Government of Rwanda designed to restore and strengthen the main economic
institutions of the country. Additionally, the Government wanted to improve its
resource mobilization capacity while providing the public with better quality
and courteous services. In a bid to mobilize more resources the Authority is
therefore required to assist taxpayers in understanding and meeting their tax
obligations thus raising their compliance.
I.2.1. The Objectives of Rwanda Revenue
Authority
The RRA has the task of financing the national budget through
revenue mobilization so as to:
1. Finance development activities and alleviate poverty in
the Rwandan society;
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2. Aim at empowering the Government of Rwanda to fund its
own essential expenditure.
I.2.2. The Missions of Rwanda Revenue
Authority
«Mobilize revenue for economic development through efficient
and equitable services that promote business growth.»
It contributes to the National Development by maximizing revenue
collection at minimum cost, while providing a high quality, courteous and
equitable service to taxpayers.
I.2.3. The Vision of Rwanda Revenue
Authority
Its vision is «to become a world-class efficient and modern
revenue agency, fully financing national needs».
I.2.4. Rwanda Revenue Authority core strategic
values
· Integrity;
· Customer focus;
· Transparency;
· Professional Service delivery;
· Teamwork.
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I.2.5. The Organizational Structure of Rwanda
Revenue Authority
MINECOFIN
BOARD OF DIRECTORS
COMMISIONER GENERAL
DEPUTY C.GENERAL AND COMMISSIONER FOR
COSTOMS
SERVICES
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QUALITY INSURANCE DEPARTMENT
REGIONAL CO-ORDINATIONAL UNIT
LEGAL AND BOARD SECRETARIAT
HR&ADMINISTRATION
FINANCE DEPARTMENT
DOMESTIC TAX
DEPARTMENT
CUSTOMS SERVICES
DEPARTMENT
REVENUE PROTECTION
DEPARTMENT
LARGE
TAXPAYERS
SMALL AND MEDIUM TAXPAYERS
PLANING&RESEARCH
DEPART
TAXPAYERS SERVICES
DEPART
IT DEPARTMENT
I.2.6. The Partners of Rwanda Revenue
Authority
Rwanda Revenue Authority is keen on working collaboratively with
like-minded institutions. The list of partners varies from sister organizations
to international organizations and Governments.
Here are some of the partner organizations:
Department for International Development International Monetary
Fund
World Bank
Revenue Commissioners, Ireland
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East African Sister Revenue Authorities
Uganda Revenue Authority Kenya Revenue Authority Tanzania
Revenue Authority Burundian Directorate of Customs
Other African Partner Revenue Authorities
National Revenue Authority of Sierra Leone South African
Revenue Services
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