The Rwanda Revenue Authority has published four Ministerial Orders on residence and effective management, certified financial statements, simplified accounting for small businesses, and requirements for carrying forward losses for more than five years. The Orders were all published in the Official Gazette on 6 May 2019 and are effective from that date, with any prior provisions contrary to the Orders repealed.
Ministerial Order No. 003/19/10/TC on determining a taxpayer's permanent residenc…