Rwanda: Law No. 027/2022 establishing taxes on income expanding applicability to digital services
Progress
Current status
in force
28 Oct 2022 in force
20 Oct 2022 adopted
Scope
Implementers
Rwanda
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
streaming service provider
platform intermediary: e-commerce
search service provider
platform intermediary: other
infrastructure provider: cloud computing, storage and databases
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Law No. 027/2022 establishing taxes on income including taxation of digital services entered into force
On 28 October 2022, Law No. 027/2022 establishing taxes on income, which includes provisions for the taxation of digital services, entered into force after being published in the official gazette. The law defines digital services to encompass online…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
President Signed Law No. 027/2022 establishing taxes on income including taxation of digital services
On 20 October 2022, the president signed Law No. 027/2022 establishing taxes on income, which includes provisions for the taxation of digital services. The law defines digital services to encompass online activities, including online advertising, th…
SourceEvent type
law
Action type
signing
Government branch
executive
Government body
central government