The Rwanda Revenue Authority has published Commissioner General Instructions Nº 001/2023 of 11 January 2023 on the modalities of the declaration and payment of Pay as You Earn (PAYE) and Value Added Tax (VAT) on a quarterly Basis. The main points of the new general instructions are as follows:

• A taxpayer whose annual turnover is equal to or less than RWF 200,000,000 declares and pays quarterl…