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Rwanda gazettes new law on Value Added Tax

  • The Government of Rwanda has enacted a new Value Added Tax (VAT) Law to align its provisions with the Income Tax Law No 027/2022 (ITL 2022), which was gazetted on 28 October 2022, and the Tax Procedure Law No 020/2023 (TPL 2023), which was gazetted on 31 March 2023.
  • The New Law repealed the VAT Law No 37/2012 and all prior legal provisions that were contrary to it.
  • The New Law was gazetted on 14 September 2023 and immediately came into force.

Source EY

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