Taxation in Rwanda
The tax legislation has a background to the colonial regimes and the first tax legislation the Ordinance of August 1912 which established graduated tax and tax on real property. There was another Ordinance on 15th November 1925 adopting and putting into application the Order issued in Belgian Congo on 1st June 1925, establishing a profits tax.The substantive Law governing customs was enacted on 17th July 1968 accompanying the Ministerial Order of 27th July 1968, putting into application the Customs Law. A number of tax laws have since been passed aiming at streamlining the tax administration.
The administration and accountability of taxes and duties in Rwanda was initially under the Ministry of Finance and Economic Planning before being vested into the Rwanda Revenue Authority that was established by law no 15/97 of 8th November 1997.