26. Tax & Royalty Compliance Guide
1. Purpose
To ensure compliance with Rwanda Revenue Authority (RRA) requirements.
2. Tax Obligations
- Corporate income tax
- Withholding tax
- VAT (where applicable)
- Mineral royalties
3. Documentation Requirements
- Accurate production reports
- Export declarations
- Royalty payment receipts
- Tax clearance certificate
4. Risk Areas
- Underreporting production
- Invoice manipulation
- Smuggling-related tax evasion
