Rwanda: Law No. 027/2022 establishing taxes on income including taxation of digital services entered into force
Description
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…
Scope
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
Implementation Level
national
Government Branch
executive
Government Body
central government