RRA Commissioner General Ronald Niwenshuti
Kigali — The Rwanda Revenue Authority (RRA) has moved to end the long-standing problem of unqualified individuals posing as tax consultants – bring the country’s tax system even more aligned with global practice.
Through new regulations published in the Official Gazette, the institution will now officially license and monitor all professionals who represent or advise taxpayers.
The new rules issued by RRA Commissioner General Ronald Niwenshuti establish a clear legal framework for anyone who helps taxpayers file declarations, respond to audits, or handle tax appeals.
For the first time, only individuals formally approved by RRA will be allowed to act as tax representatives or advisers.
To qualify for a license, applicants must hold a university degree in accounting, law, finance, economics, commerce, or business management, and have at least five years of experience in tax-related work.
They must also present a valid tax clearance certificate, a clean criminal record, and proof that they use the Electronic Billing Machine (EBM) system.
A non-refundable registration fee of Rwf 100,000 will apply, and each license will be valid for three years before renewal.
The new framework appears intended to protect taxpayers and improve the quality of professional tax services. This measure is about building trust, to professionalize tax advisory work and prevent unqualified individuals from misleading or exploiting taxpayers.
Ending Years of Informal Practice
Until now, Rwanda had no formal system regulating tax agents. Many self-proclaimed “tax experts” operated informally, offering to prepare tax returns, resolve audits, or manage online filings for a fee.
While some were genuine accountants, others had little or no training, leaving many taxpayers vulnerable to mistakes, penalties, or even fraud.
In several cases, small business owners trusted these agents to handle their declarations only to discover later that no filings had been made, resulting in heavy fines.
The new licensing regime puts an end to such practices by requiring all tax professionals to be registered and accountable to RRA.
Standards, Fees, and Accountability
The directives go beyond licensing. They introduce service standards, fee guidelines, and strict obligations for record-keeping.
RRA will publish an official list of all approved tax professionals, and each will be issued a professional identification number.
To prevent overcharging, RRA has also published a “Tax Services Catalogue” that sets out the acceptable fee ranges for various services.
For example, sending a simple letter to RRA may cost between Rwf 1,000 and 3,000, while applying for a Quitus Fiscal certificate may cost between Rwf 20,000 and 30,000.
However, taxpayers are reminded that they still have the right to perform all RRA online services themselves, free of charge.
Licensed professionals must maintain proper offices with basic equipment such as computers, printers, filing systems, and internet access.
They are also required to keep client records for ten years and to comply with national anti–money laundering and counter-terrorism financing laws.
Former RRA employees are prohibited from handling any case they worked on while in public service, in order to avoid conflicts of interest.
Aligning with Global Practice
The reform brings Rwanda into line with international standards.
Regional neighbors such as Kenya, Uganda, and South Africa already operate similar systems where tax agents must be registered and subject to professional discipline.
By formalizing this field, RRA aims to make tax compliance easier, more transparent, and more trustworthy for businesses and individuals alike.
Tax professionals have welcomed the move, saying it will bring order and credibility to a sector that has long been informal.
“This is a much-needed reform,” said a Kigali-based accountant. “It gives taxpayers confidence and rewards those who have the right qualifications to do the job.”
Effective Immediately
The directives, drafted in English and signed by Commissioner General Ronald Niwenshuti, took effect immediately upon their publication in the Official Gazette on October 7, 2025.
For taxpayers, the message is clear: only deal with accredited professionals or use RRA’s digital platforms directly.
As the new system takes root, RRA expects both greater professionalism among tax advisers and fewer cases of misinformation and fraud that have frustrated taxpayers in recent years.
