The Rwanda Revenue Authority (RRA) has published a Public Ruling of the Commissioner General dated 4 January 2024 concerning the reduction in the corporate income tax rate from 30% to 28% by Law No. 051/2023, which was published and entered into force on 14 September 2023 (previous coverage). The Public Ruling provides that taxpayers are required to prepare and submit their annual tax returns applying a pro-rata computation method considering the reduction in the corporate income tax rate on…