TERMS
OF REFERENCES Developing Chapter of RRA’s Tax Handbook and Brochure to Reflect
The New Law on Decentralized Taxes
OF REFERENCES Developing Chapter of RRA’s Tax Handbook and Brochure to Reflect
The New Law on Decentralized Taxes
RWANDA
REVENUE AUTHORITY
REVENUE AUTHORITY
P.O.
BOX 3987 KIGALI
BOX 3987 KIGALI
September
2017
2017
Developing
Chapter of RRA’s Tax Handbook and Brochure to Reflect the New Law on Decentralized
Taxes
Chapter of RRA’s Tax Handbook and Brochure to Reflect the New Law on Decentralized
Taxes
1.
Background
Background
The
Rwanda Revenue Authority (RRA) was mandated by the Government of Rwanda to
collect local government taxes and fees from March 2014. Law N° 59/2011 of
31/12/2011 establishing the sources of revenue of decentralized entities is
currently undergoing a major revision, aiming to establish a property tax based
on market values with a building and land component.
Rwanda Revenue Authority (RRA) was mandated by the Government of Rwanda to
collect local government taxes and fees from March 2014. Law N° 59/2011 of
31/12/2011 establishing the sources of revenue of decentralized entities is
currently undergoing a major revision, aiming to establish a property tax based
on market values with a building and land component.
The
RRA has recently developed a comprehensive Tax Handbook, which is in accordance
with the tax administration’s commitment to provide the best possible service
to taxpayers (‘Here For You To Serve’). The RRA Tax Handbook is a simplified
guide to help taxpayers understanding the tax laws and procedures for all tax
types in Rwanda, including local government taxes and fees. It covers how to
register, declare and pay each of the decentralized government taxes and fees.
RRA has recently developed a comprehensive Tax Handbook, which is in accordance
with the tax administration’s commitment to provide the best possible service
to taxpayers (‘Here For You To Serve’). The RRA Tax Handbook is a simplified
guide to help taxpayers understanding the tax laws and procedures for all tax
types in Rwanda, including local government taxes and fees. It covers how to
register, declare and pay each of the decentralized government taxes and fees.
It
is in this context that the RRA would like to newly draft the chapter on local
government taxes of the Tax Handbook as well as to develop a teaching-material
brochure to reflect the new property tax. The produced documents will be
prepared to be used to inform citizens about the new law on decentralized taxes
after publication of the law.
is in this context that the RRA would like to newly draft the chapter on local
government taxes of the Tax Handbook as well as to develop a teaching-material
brochure to reflect the new property tax. The produced documents will be
prepared to be used to inform citizens about the new law on decentralized taxes
after publication of the law.
2.
Objective of the assignment
Objective of the assignment
To
thoroughly inform citizens about the new property tax, the updated declaration
and payment deadlines for decentralized taxes, a new draft of the chapter on
local government taxes of the RRA Taxpayer Handbook as well as the
teaching-material brochure on decentralized taxes will be available. The
materials will help taxpayers to properly understand the new law determining
the sources of revenue and property of decentralized entities and enable them
to register, declare and pay decentralized taxes at least cost. The Tax
Handbook is aimed at increasing tax compliance, and reducing the questions
faced by RRA staff, by clearly explaining to taxpayers all the processes of
paying taxes in Rwanda.
thoroughly inform citizens about the new property tax, the updated declaration
and payment deadlines for decentralized taxes, a new draft of the chapter on
local government taxes of the RRA Taxpayer Handbook as well as the
teaching-material brochure on decentralized taxes will be available. The
materials will help taxpayers to properly understand the new law determining
the sources of revenue and property of decentralized entities and enable them
to register, declare and pay decentralized taxes at least cost. The Tax
Handbook is aimed at increasing tax compliance, and reducing the questions
faced by RRA staff, by clearly explaining to taxpayers all the processes of
paying taxes in Rwanda.
3.
Scope of work
Scope of work
During
the assignment, the following documents, in addition to any other useful related
materials, have to be consulted:
the assignment, the following documents, in addition to any other useful related
materials, have to be consulted:
- Draft
law N° … of … determining the sources of revenue and property of
decentralized entities - Presidential
order N° 25/01 of 09/07/2012 establishing the list of fees and charges
levied by decentralized entities and determining their thresholds - Ministerial
order N° 005/12/12/TC of 06/08/2012 determining the modalities for the
implementation of law N° 59/2011 - Draft
Tax Handbook, RRA 2017 - Teaching-material
brochure on decentralized taxes (‘TUMENYE IMISORO YEGURIWE INZEGO Z’IBANZE’),
RRA - Training
manual on local revenue administration, MINECOFIN and GIZ 2012
The
consultant will liaise and work in close cooperation with the Regions and
Decentralized Taxes Office, Taxpayer Services Department, the Planning and
Research Department, and the Single Project Implementation Unit (SPIU) of the
RRA. The consultant will develop the:
consultant will liaise and work in close cooperation with the Regions and
Decentralized Taxes Office, Taxpayer Services Department, the Planning and
Research Department, and the Single Project Implementation Unit (SPIU) of the
RRA. The consultant will develop the:
- Chapter
on local government taxes and fees of the new RRA Tax Handbook to reflect
the new law, including practical examples - Teaching-material
brochure on decentralized taxes brochures to be in line with the new law
RRA
will approve the produced materials jointly with the GIZ Decentralization and
Good Governance Program of the German Development Cooperation:
will approve the produced materials jointly with the GIZ Decentralization and
Good Governance Program of the German Development Cooperation:
4.
Deliverables
Deliverables
In
line with the objectives and scope of work, the deliverables of the engagement
will include:
line with the objectives and scope of work, the deliverables of the engagement
will include:
- Developed
chapter on decentralized government taxes and fees of the new RRA Tax
Handbook to be in line with the new law, explaining the - New
property tax (who needs to pay; composition of a land and building
component; different types of usage etc.) - Tax
rates on parcels of land; for land exceeding the standard parcel size;
for undeveloped parcels of land - Tax
rates on residential, commercial and industrial buildings - Declaration
of the new property tax, including declaration for land exceeding the
standard parcel size and for undeveloped land - Updating
the declaration and payment deadlines for decentralized taxes - Penalties
and fines for late declaration, late payment, non-registering, and
incomplete/incorrect/fraudulent declarations - Examples
outlining the above - Developed
teaching-material brochure on decentralized taxes to be in line with the
new law.
5.
Duration of the assignment
Duration of the assignment
The
contract is based on a lump-sum payment for the consultant for 23 working days
from the time of signing the contract between the client and successful bidder.
The assignment is to be completed during the months of October and November
2017. The deadline for delivering the final product is 30th November
2017.
contract is based on a lump-sum payment for the consultant for 23 working days
from the time of signing the contract between the client and successful bidder.
The assignment is to be completed during the months of October and November
2017. The deadline for delivering the final product is 30th November
2017.
6.
Requirements of the consultant
Requirements of the consultant
The
successful consultant will need to demonstrate the following qualifications,
skills and experience:
successful consultant will need to demonstrate the following qualifications,
skills and experience:
- Master
degree in public administration, public finance, economics, public policy,
political science, or taxation, or any other closely related field - Strong
theoretical background in fiscal decentralization in general and tax
policy of Rwanda in particular - At
least 3 years’ practical experience with the Rwanda taxation system - At
least 3 years’ practical experience in developing manuals and teaching
material for taxes - Knowledge
of the Rwandan decentralization and local government context - Excellent
communication and interpersonal skills - Proven
capacity of being able to work independently - Excellent
English report writing and presentation skills
7.
Application procedures
Application procedures
Applicants
should submit the following documents:
should submit the following documents:
- Company’s
profile - Company’s
domestic registration certificate - Technical
offer, including an outline of the intended methodology and a timeframe - Financial
offer - Trading
license certificate - VAT
registration certificate, if applicable - Detailed
CV
Please
submit your application, by submitting the
submit your application, by submitting the
- Technical
offer and - Financial
offer in separate envelopes to the following address:
GIZ
Office Rwanda
Office Rwanda
KN
41 St. / Nr.17, Kiyovu
41 St. / Nr.17, Kiyovu
P.O.
Box 59, Kigali,
Box 59, Kigali,
Rwanda
T
+250-(0)252-573 537
+250-(0)252-573 537
The
deadline for application is October 15th, 2017 at 03:00 PM.
deadline for application is October 15th, 2017 at 03:00 PM.
