On April 29, 2019, the Plenary Assembly of the Chamber of Deputies chaired by Rt.Hon. Mukabalisa Donatille received the explanatory note of the draft law on tax procedures in Rwanda and adopted the relevance of the draft law after debates.
It is a draft law that follows four amendments of Law n ° 25/2005 of 04/12/2005 on tax procedures. All the modifications were due to the economic dynamism that had implications on the tax system.
While presenting the relevance of the draft law to the Plenary Assembly, the Minister of Finance and Economic Planning, Dr. Uzziel Ndagijimana who represented the Government stated that the draft law is characterized by a general revision due to three grounds: to make a unique, complete and up-to-date law that will facilitate the users of this law, introduce new strategies to enhance tax procedures and increase tax collections and improve the wording of the law in accordance with the latest principles of legal drafting .
He said the draft law contains new political strategies aimed at improving tax procedures and increasing tax collections in Rwanda.
In order to broaden the scope of the law, the Minister said that the tax on gaming activities, the minerals tax and any other tax whose procedure is not governed by a specific law have been added to the law.
Minister Ndagijimana also specified that, according to Article 62 of the draft law, the right to auction the property seized from a taxpayer without any other court proceeding is given to the Tax Administration but upon approval by the Registrar General.
After giving opinions on the draft law and pointing out areas for improvement, MPs adopted its relevance and the draft law will be submitted to the relevant Committee for further consideration.