Rwanda's Parliament published the Draft law amending the Income Tax Law (Law No. 016/2018) on 10 November 2021. Some of the main measures of the draft law are summarized as follows:
- The draft law specifies that a person is considered as resident for tax purposes if he or she is present in Rwanda during the tax period for a period or periods amounting in aggregate to one hundred and eighty-three (183) days or more;
- Income earned from digital services and social media has been added in the dr…