According to recent reports, the Rwandan government has introduced the Manufacture and Build to Recover Program in response to the impacts of the COVID-19 pandemic. Under the program, certain tax benefits are provided for general construction projects with a value of at least USD 10 million and factory construction projects with a value of USD 1 million. These include a VAT and import duties exemption on construction materials not available in the East African Community, as well as a VAT exem…