Revenue Magazine No 16

Revenue Magazine
Il y a 7 ans que l’Office Rwandais
des Recettes a ouvert ses portes.
Lorsqu’il a commencé à collecter
les recettes fiscales, les réalisations
annuelles s’élevaient à 54,3 milliards. Les taux d’imposition étaient
élevés ainsi par exemple certains
revenus professionnels étaient
imposés à 80%.
Depuis le début de l’année 1998,
date de démarrage de l’Office les
taux n’ont cessé de diminuer et
les recettes fiscales collectées
n’ont cessé d’augmenter de tel
sorte qu’en 2004, les recettes collectées vont doubler comparaison
faite à celles collectées en 1998.
Cette bonne performance est dûe
à plusieurs facteurs dont notamment la bonne administration des
différents types d’impôt, la croissance de l’économie, l’efficacité et
Editorial
l’efficience des agents, la qualité
du service offert aux contribuables
et la bonne compréhension de
ces derniers du rôle des impôts
dans le développement du pays.
L’année 2004 prend fin et l’année
2005 s’annonce. L’année qui
s’achève a été caractérisée par le
projet de modernisation et de
restructuration de l’Office et l’introduction du Système du GATT
dans
le
Département
des
Douanes. Les résultats enregistrés
sont satisfaisants.
L’année 2005 sera caractérisée par
la parution de nouvelles lois fiscales et douanières favorables aux
investissements,
l’introduction
d’ASYCUDA ++ à la douane et l’informatisation du Département des
Grands
Contribuables.
Pour
l’Office, la
collaboration
de
tout
le
m o n d e
sera indispensable,
beaucoup
d’efforts
d e v r o n t Piérre Célestin Bumbakare,
Directeur de département
être portés juridique et services aux
contribuables
à l’éducation et à la
sensibilisation des contribuables.
Nous profitons de cette occasion
pour souhaiter meilleurs vœux du
nouvel an 2005 à tous les
Rwandais en général et à tous nos
contribuables en particulier. Qu’il
leur soit une année de bonheur et
de prospérité.
Editeur – Responsable
RWANDA REVENUE AUTHORITY
-CG’S Message,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,3
Direction de Publication
Legal & Taxpayers Services
- Staff corruption within the RRA,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,7
Rédacteur en Chef
Alexis KADELI
Secrétaire de Rédaction
Flavia BUSINGYE
En Collaboration avec
- Manassé TWAHIRWA
- Emmanuel NKURUNZIZA
- Lillian RUGAMBWA KARUNGI
- Providence IRIZA
- Alice UMULISA
- Francis Musoni
- Fred KARARA
- Faustin GASIGWA
- Iriza Providence
Notre Adresse / Adresse yacu /Our
Adress
Rwanda Revenue Authority
Revenue Magazine
P.O Box 3987 Kigali
Tél : 571825 / 571741 / 578487
Fax : 578488 / 575166
E-mail : [email protected]
Website : http://www.rra.gov.rw
Hotlines : 3004/3005
2
- Rwanda to ratify customs scheme,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,5
- EARA joint training on customer care,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,9
- Pictorial,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,12-13
-Evolution des recette,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,14-15
- Budget fiscal year 2005,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,17
-Smuggling in Rwanda,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,19
- La valeur du temps,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,21
-Amakipe ya RRA ku isonga,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,23
Chers collègues de l’Office Rwandais des Recettes et vous chers contribuables
Ce journal est le vôtre, envoyez-nous vos articles sur vos activités dans vos
départements respectifs. Vous Contribuables, envoyez vos suggestions. Chacun
dans son domaine d’activités, employés de RRA ou Contribuables, Revenue
Magazine est prêt à éditer vos idées. Attention! Les articles envoyés n’engagent
aucunement Revenue Magazine, ainsi ils sont de la responsabilité de leurs auteurs.
Dear Colleagues of RRA and you Taxpayers,
This magazine is yours, send your articles on your activities in your several
departments. And you Taxpayers, send your suggestions. Everybody in his activity’s
area, RRA’s personnel or Taxpayers, Revenue Magazine is on your service and ready
to edit your ideas. Just watch out! Revenue Magazine has no commitment in
your articles therefore they are on the responsibility of their authors.
Revenue Magazine
CG’s Message
Commissioner General’s Desk
would like to congratulate all the members of RRA staff to have successfully
completed the year 2004. I also welcome
every member of staff to the 14th edition of
the Revenue Magazine. This is an important
step taken by the Management to get all
members of staff informed of developments
in the Authority. I believe that this will
enable us all to play our roles in sustaining
the good work we have been doing thus far.
I
I would like to pay tribute to the hard work
and dedication of all the RRA community in
delivering a first-rate public service, despite
diverse pressures from within and outside the
organisation. I am glad to note a spectacular
achievement in a demanding year of pressure
and turbulence. The RRA is well on track to
meeting all the key performance targets set
out in the corporate plan for the year
2004.
tures and development of new ones to increase the efficiency of the organisation, minimize compliance costs of taxpayers and improve
the quality of services delivered to our customers. Included in this endeavour was the
provision of a scanner at the International
Airport, expansion and rehabilitation of customs head office premises, upgrading of customs border posts, construction of RRA one
stop center that is still in progress and so
forth;
v Development of information technology
strategy incorporating computerisation of the
core services of the organisation as the major
tool of the strategy. Integration of all revenue
services in Kigali City through the Wide Area
Network will support increased taxpayer
compliance, better quality service and mini-
I also wish to acknowledge with appreciation the strong support of the Board of
Directors and the Government generally,
which contributed greatly to our colourful
performance. The RRA is deeply proud of
this support and will always endeavour to
serve beyond public expectation.
The year 2004 brought in challenges from
all fronts. There were turbulences in the
business environment and radical changes
in our organisation. There were major
changes to our organisational structure
and our operating systems and procedures
to improve our efficiency and effectiveness,
and to ensure that we have the ability to better target risk and adapt quickly to changing
demands. Those changes entailed support
measures and some of them include:
v Successful organisational restructuring of
the RRA under reform and Modernisation,
which led to the establishment of the Large
Taxpayers Department and Internal Revenue
Departments. The organisational restructuring included the adoption of a functionally
based approach instead of the tax type
approach, which is more customer-focused
and cost effective.
v Customs and Tax Laws reform that was
aimed at updating and simplifying the laws
to increase taxpayer compliance and ease tax
administration;
v Updating the existing systems and procedures, and developing new ones to match
with the new organisational restructuring,
computerisation process and new legal instruments;
v Improvement in the existing infrastruc-
tions are being simplified and tailored to
their different needs.
The simplification of internal systems and
procedures as well as taxpayers’ obligations is
the key to the new business direction which
we have set ourselves, and through which the
organisation envisions to become an enabling
and regulating body. This is a cutting edge
endeavour that will require concerted effort
by both Management and Staff. I therefore
seize this opportunity to highlight some of
the activities that will need your support next
year 2005:
v Effective implementation of the new tax
and customs legislations as well as other relevant legal instruments;
v Effective implementation of updated
processes and procedures, and the accompanying instructions;
v Effective implementation of the new
network technology of integrated RRA services through various systems including
SIGTAS, FMIS, HR software package and
its full exploitation;
v Supporting and streamlining the functioning of tax and customs intermediaries
to enhance compliance of taxpayers;
James Musoni, Commissioner General
mize costs of tax administration;
v Staff development initiatives that have
produced diverse skills and knowledge to
revenue staff at different levels. Some of the
initiatives include internal and external training for basic, advanced and specialised
courses;
It is encouraging to note that RRA is playing
a leading role in the implementation of
Government’s modernization agenda. We are
positioning ourselves to become increasingly
an electronic business with electronic filing
of tax returns and online tax payment envisaged to be operational next year.
The RRA is at the forefront in the pursuit of
diversity strategies and we are actively implementing a wider programme of reform to our
internal management systems. We are changing our organisational structure to help us
respond better to the needs of our customers
and achieve our goals efficiently. We are working towards simplification of internal processes and procedures, and taxpayers’ obliga-
v Expediting the construction of RRA
training center and further strengthening
the capacity of revenue staff;
v Developing protective capacity to fight
against evils of money laundering, counterfeits, drugs and similar practices;
v Completion of the RRA complex to
have a one stop center system in delivering
services to our customers;
v Enhancing tax sensitisation through the
already established Tax Advisory Councils
and Taxpayer Sensitisation Programmes both
in Kigali City and in Provinces;
I would like to reaffirm Management commitment to improve staff welfare and working environment. However, this will largely
depend on our effort and commitment in
collecting efficiently all the taxes due to the
Government as well as delivering courteous
services to clients.
I finally take this opportunity to wish each
and every staff member of RRA a Merry
Christmas and prosperous New Year 2005.
MUSONI James
COMMISSIONER GENERAL.
3
Revenue Magazine
Event
Frw 4.3 bn for ASYCUDA ++
By Flavia Busingye.
T
he Rwanda Revenue Authority has
so far used Frw 4.3 billion on the
Information
Communication
Technology System which is the
Automated System for Customs Data
(ASYCUDA++). This was revealed by
the Commissioner Customs and Excise
during the official launching early
November. The project is said to have
been funded by DFID and UNCTAD
in both financial and architectural support.
The system which comprises of customs
management will among others cover
foreign trade procedures generate trade
data that can be used for statistical economical analysis, handle manifests and
customs declaration, accounting procedures and other customs operations.
During the official launching ceremony,
it was revealed that clearing agents have
hope in the system as it will hasten the
clearance of cargo, improve the revenue
body, provide up to date accurate information on trade, processing techniques
which include application of risk based
checks and elimination of manual error
prone processes.
About 69 clearing
agents have had training on how to use
the system and the
impact would be
recognized soon.
The Commissioner
Customs and Excise
Department Mary
Baine said that the
implementation of
the system was carried out in two Minister of Finance & Economic Planning(R),Governor BNR(C),
Commissioner Customs(C) informed
phases, the first
of how ASYCUDA++ operates
stage which she said
was successful covein using the system, proper working
red the Gikondo and Kanombe cusenvironment at border offices and lack
toms offices.
of more staff to carry out post clearance
audit.
The second phase, which is on going
targets to complete rolling out the sysShe however remarked that, “ It is so
tem to ware houses and boarder stations
impressive that we have moved from a
by June 2005.
speed of 9 to 98 and now we can handle 128 declarations per day”. ASYCUShe revealed that RRA still met chalDA++ has been operational since
lenges which included limited capacity
October 1, 2004.
A development Nightmare
By Karara k fred
Business analyst (LTD)
Get your self in a dream scenario for a moment: Suppose the
world awoke tomorrow and, miraculously, every country suddenly enjoyed the same per capita income as the United States,
or roughly $40,000 per year.
Global annual income would soar to $300 trillion, or some 10
times what it is now. And while we're at it, suppose also that
international education levels, infant mortality rates, and life
expectancies all converged to the levels in rich countries.
In short, what if foreign aid worked and economic development happened overnight instead of over centuries?
Oh Rwagasabo, I thought, perhaps. But I wonder otherwise let
us keep hope alive ......
4
Words of wisdom
By Karara k fred
Business analyst (LTD)
v Be careful of the words you say. And keep them soft
and sweet. For you never know from day to day. Which
ones you'll have to eat.
v Beat me with the truth, don't torture me with lies.
v Be grateful for the gifts you have rather than lament
those you have not.
v Be more concerned about your character than about
your reputation, because your character is what you
really are, while your reputation is merely what others
think of you.
v A baby sitter is a teenager acting like an adult while
the adults are out acting like teenagers.
Revenue Magazine
Event
Rwanda to ratify COMESA customs scheme
By Flavia Busingye.
R
wanda is soon to finalize the
regional customs Bond Guarantee
(RCBG) scheme ratification process.
This was revealed during a meeting
held late September to deliberate on
the implementation of the
COMESA regional customs
bond guarantee scheme hosted by RRA here in Kigali.
foreign investment.
Addressing the participants the
COMESA secretary General Erastus
Mwencha said that nine ratifications
were required for the scheme to be
meet the target for ratification particularly landlocked member states that
had a great deal in the implementation
of the scheme.
Mwencha assured that, different parties have been
consulted and accorded an
opportunity to contribute
towards the instrument.
The meeting which was the
second after one held in
Lusaka Zambia in July 2003,
brought together officials
from various banking institutions, insurance companies, transporters as well as
clearing and forwarding
agents.
Parties, include member
states, customs administration, banks, insurance companies, transporters and
clearing and forwarding
agents.
The scheme is among the
COMESA
programmes
The Commissioner General Commissioner General RRA(L) together with Secretary General for designed to reduce costs
COMESA at a meeting
RRA James Musoni, who
associated with cargo transwas also the chairman of the
port, time wasting and
meeting revealed that, regional inteimplemented and that, so far six memaddress the existing financial costs
gration would increase competition
ber states had it including Uganda,
associated with the current practice of
thus boosting business, reduce transacKenya, Malawi, Zimbabwe, Ethiopia
nationally executed customs bond guations, enable firms to exploit econoand Sudan.
rantees for transit traffic.
mies of scale and encourage inward
He appealed to the member states to
Jokes & laughters
By karara k fred
Business analyst (LTD)
v A computer is almost human - except that it does not blame
v
v
its mistakes on another computer
A diplomatic husband said to his wife, "How do you expect me
to remember your birthday when you never look any older?"
A family came home from Church where the sermon was on
Adam and Eve.
The Mother noticed the boy sitting on the bed feeling his ribs.
She asked what he was doing.
He said, "I counted these things 3 times now. Ma! I think I'm
having a wife."
J
kes
Quote
“If you don’t think too good don’t think too much”.
Wife to Husband
Wife: I wish you could run like those Kenyans, they have
won all their races!
Husband: You seem not to notice, I have been running too,
but running into debts!
“Quotable quote”
v
A fine is a tax for doing wrong. A tax is a fine for doing well.
v
A five-year-old boy was sitting down to eat when his mother
asked him to pray for his meal. He replied, "Mom we don't
have to. We prayed over this last night." His mother had
prepared leftovers from the day before.
people who evade taxes”.
For others the sky is the limit, for me the sky is the
beginning
!
v
One young boy told his dad that; “dad! A computer beat me
at chess once.
But, it was no match for me at kickboxing.
" Deceive me once shame on you, deceive me twice shame on
me ". (Chinese proverb)
“Non smokers and non alcoholic takers are good examples of
5
Revenue Magazine
Event
RRA ranked one of the best revenue administration in the region
Rwanda is one of the eight countries that attended the workshop on Large Taxpayers Unit
(LTU), the Deputy Commissioner General Manassé Twahirwa enlightens us on the whole
event
T
he IMF team chaired by Mr David
Kloeden, Senior Economist in the
IMF Fiscal Affairs Division has commended the Rwanda Revenue Authority
for its effectiveness in tax administration
and its recent success in establishing and
managing the Large Taxpayer
Department in particular. It’s in
this regard that the RRA is now
ranked as one of the best revenue
administration in the region.
ted: Ethiopia, Kenya, Lesotho, Malawi,
Nigeria, Tanzania, Rwanda and Uganda.
Presentations and discussions covered
various issues related to the establishment and the operation of an LTU as
The above success had also been
noted during a three-day workshop that was jointly organized by
the African Capacity Building
Foundation (ACBF), the IMF East
Africa
Regional
Technical
Assistance Center (East AFRITAC) and the Kenya Revenue
Authority.
The workshop took place at the
Kenya School of Monetary Studies from
2nd to 4th November 2004. The theme
of the gathering was about the
Establishment and the Operation of a
Large Taxpayer Unit (LTU) and,
Consultation with the “Private Investors
for Africa (PIA)”.
Participants had the opportunity to
share their experiences as how to maximize the contribution of their LTUs in
strengthening their revenue administrations. The overall objective of the seminar was to take stock of the current institutional arrangements established by
the revenue administration in Africa, to
provide an appropriate level of service to
the large taxpayers while performing
their duties of administering and enforcing the relevant tax laws.
A total of 37 participants from 8 countries turned up. Participants included 13
representatives from the private sector
including 2 companies from Kigali:
BRALIRWA and MTN Rwandacell.
The following countries were represen-
6
Participants at the workshop
well as the best practices of the modern
tax administration.
The first day was enriched with the full
participation of delegates from the major
private companies in the region. Sessions
on the first day of the workshop mainly
focused on the private sector experiences
with LTUs. It was clear that, being the
clients of the tax administration, taxpayers wanted to get a better service, a
better communication, simpler and
stable tax laws to permit a better tax
planning.
In regard to delegates representing the
Rwandan Federation of the Private
Sector, main concerns were about nonupdated and changing tax laws, lengthy
appeals processes, communication,
international taxation issues, inconsistency in tax laws interpretation. But also,
these delegates were happy with the new
draft tax laws and they confessed that the
working environment was improving.
The first day was concluded by a common understanding meaning that the
establishment of LTU has improved the
working environment between the tax
administration and the large taxpayers
but other efforts have to be done in
order to improve
predictability of
tax laws, professionalism of tax officers, communication, etc.
Sessions on Day 3
and 4 were exclusively for delegates
from
revenue
authorities from
the 8 countries
represented to the
workshop.
Presentations
covered mainly
the following: transformation to and
sustaining a modern revenue administration, establishing a fully integrated and
functional LTU, effective use of IT in a
modern LTU. In addition, some revenue
administrations present had the opportunity to talk about their experiences in
establishing and managing LTUs.
Participants had presentations from
Rwanda, Nigeria and Uganda.
From different presentations and discussions, it was agreed that:
1. Reforms are required in revenue
administrations to help in increasing
domestic resource mobilization, reducing donor dependency, supporting
poverty alleviation programs, restoring
national pride, and self sufficiency and
professionalizing revenue administration
services.
2. Reform is dynamic; even those who
have advanced systems are still reforming
i.e. a recent case is United Kingdom.
3. Focus should be put on Large
Revenue Magazine
Event
Taxpayers because a small group of large
taxpayers is accounting for 70 to 80% of
total tax collections; it is important that
Governments are assured of at least this
proportion of revenue; special service
and compliance attention must be placed to provide exemplary taxpayers service and to secure revenue and improve
management of arrears.
nal LTUs; establish a partnership and
continuous contact between tax authorities and the private sector; expose participants to recommended best practices
in establishing and operating LTUs; outline how a successful LTU can be used as
a vehicle to modernize the entire tax
administration.
4. While there are obvious benefits for
both taxpayers and revenue administration in establishing LTUs, some risks are
also to be taken care off: creating a parallel tax administration; incomplete
implementation of the LTU; political
and external interference in day to day
operations of LTU and tax administration; over emphasis of control on the largest taxpayers and lack of attention to
the rest; assigning to many taxpayers o
LTU whilst this is a very small group of
taxpayers, etc.
In nutshell, participants to the LTU
Workshop had a great opportunity to
discuss successful experiences and failures in planning for, setting up and
managing fully integrated and functio-
It is worth to note that though the
Rwanda Revenue Authority was commended for its success in establishing
and managing the Large Taxpayer
Department, it is still a challenge for
Rwanda Revenue Authority and its stakeholders.
The above graph shows main steps
through the modernisation process. At
what stage is RRA now? Are we fully
reformed? In my point of view, we are
not yet fully reformed; we still have a
long way to go towards the final stage!
We must keep on and
zero in our efforts on
strengthening our revenue authority to become a highly efficient
and modern revenue
collection
agency
enhancing
national
growth and development, and instilling
equity, transparency
and professional values
in managers and staff.
We therefore call upon
all RRA’s stakeholders and the entire
community of RRA to join hands
towards a fully modernised revenue
authority.
Staff corruption within the RRA
By Flavia Busingye.
bout 126 RRA employees have
been expelled between 2001 and
September 2004 allegedly to have
been involved in cases of corruption.
The Commissioner for Quality
Assurance Benimana Louis disclosed in
an interview with the Revenue
Magazine.
A
Statistics show that, 98 officers were sacked due to corruption while 28 was due
to tax evasion.
The Commissioner noted that the rate
of corruption tremendously increased in
the year 2004 as compared to 2003 but
hastened to add that, some cases dealt
with will have to increase on revenue
collections.
He clarified that most of those involved
were working with the Customs
Department and other operational
Departments. “ We could not tolerate
such greedy characters as it has always
been the case. We worked hand in hand
with taxpayers and other security organs
like the police to trap the culprits”. He
stressed
He however attributed the rate of corruption to the individual spirit of being
corrupt, insufficient supervision of some
of the managers concerned, exposure to
high risky duties that lead to temptations for some officers and the role
played by taxpayer who collaborate with
RRA officers to evade taxes. In such
cases however, he said that, even some
RRA officers do not take the initiative to
report the matter when necessary.
It is said that, prior to the dismissal,
most of them are asked to return what
they embezzled to avoid un necessary
revenue losses.
being taken by the RRA is one way of
making taxpayers confident of the tax
administration.
In relation to curbing corruption culture, Benimana noted that, there are heavy
punitive measures in place for corrupt
officials as well as sensitizations on the
consequences.
He disclosed that, RRA had contracted
informers to spy on officials on duty and
report them in case of graft. He urged
RRA employees and taxpayers to join
the struggle to stamp out the practice.
“The dismissal and punishments such as
imprisonment have already sent cautionary note to other employees across the
board”, he underlined.
By press time statistics for the year 2004
would not be obtained since some were
still under thorough investigations.
It is believed that, this kind of measure
7
Revenue Magazine
Event
EARA
EARA Joint
Joint Training
Training Programme
Programme on
on Customer
Customer Care.
Care.
By Alexis KADELI
A
bout twenty participants from the
East African Revenues Authorities
including Uganda, Kenya ,Tanzania and
Rwanda were represented in the training
programme on Customer Care which
was held at the School of Finance and
Banking ( SFB) Mburabuturo Kigali
from 22nd to 26th November , 2004
.The workshop that was aimed at
Training of Trainers was officially
opened by the Commissioner for Large
Taxpayers Department , Mr Eugene
Torero.
What was a nice and lovely surprise
to hear was that the Customer
number one is Yourself …, Myself ,…
Ourselves …!
During the one week seminar, Mr Analo
from the Kenya Revenue Authority
Training Institute who also was the
invited Resource Person kept all of us
on Customer Care as a Philosophy , as a
Function , as an Activity , and as away
our life .
‘’Customer care is away your life ‘’, said
Mr Analo . And to know who is the
most important customer , we learnt
that the staff , our colleagues , our supervisors , our senior managers , the messengers ,the drivers , the secretaries and
so on …are the most important customers. And then ,the critical customer
or the essential customer is the external
one : the client, the taxpayer, the government , the stakeholder ,the supplier , the
general public …
We also learnt on the key terms of
Customer Care like service delivery,
service quality , moment of truth , customer expectations ,employee satisfaction , customer satisfaction , customer
loyalty …
Among the said key terms , let us
explain some of them below :
-Employee Satisfaction is the level of
staff contentment ,liking and commit-
8
ment to the work they do . Customer
care as a philosophy has to apply for the
satisfied staff who enjoy the work they
do ,like people , support one another
,work to meet and exceed customer
needs . This involve Human Resources
and the Top Managers as employers
-Customer Satisfaction is the measure of
fit between customer expectations and
service delivered .
ated many posts of Service delivery and
Support services within the Operational
departments of RRA . In the view of
the improved Customer Care ! If there
are still so many complaints from mistreated taxpayers, what the following
staff are doing: the queries officers, the
inquiry officers, the taxpayers education
group leaders, the head of service delivery, the tax officers, the customs
officers ! What happen ?
-Customer Loyalty is the measure of cusIF FOR SOME REASON YOU CANtomers willingness and commitment to
NOT SERVE THE CUSTOMERS
continue doing business with you .This
CLEARLY
AND
CORRECTLY
is shown by the level of trust in you or
DIRECT THEM TO SOMEBODY
level of compliance. For example , when
WHO CAN – AND FOLLOW UP .
within the internal customers, employHowever , Public Relations understood
ees resigns in massive doses or when
as a tool for designing and developing
within the external customers taxpayers
corporate communication is done
does
‘nt
pay taxes
and
/or
apply for
smuggling
… t h i s
means that
there
is
lack
of
Customer
loyalty
based on
poor service and /or
there
is
mistreatment of
Trainers at the Customer care training held at School
customers .
of Finance, Mburabuturo
Customer
care is not Public relations .
Customer Care is how to handle day to
day our customers by providing goods
and excellent services in their businesses.
Public Relations is to establish good
understanding between the organization and its public .
The RRA Modernization Project has
decentralized taxpayers services and cre-
through regular programmes on TV,
Radio and Newspapers, public lectures,
organizational events like taxpayer’s day
and Students Competitions, Publicity
campaign and any other promotional
activity which can present and perform
good image to the public. Public
Relations as responsible for the Image of
the Institution should play the role of
Advisor and Monitor to stimulate
Customer Care .
Revenue Magazine
Event
service …
How the Customer judge the Service
Quality ?
When customers come to you , they
carry with them some imaginary score
card where they record .
Customer impressions are created by
what people see, hear, feel, smell , taste
…
Customer will judge the service quality
from your attitude, your responsiveness,
your knowledge, your good personality,
your work conditions, your internal relations, your reliability,…
In Customer care ,
Communication Vital ?
Contractual relationship .
Customer care crimes .
Between you and your company , there
is contractual relationship . From every
one of the staff (who is the most important customer ), the company expects
High performance, Corporate success ,
and Exceptional customer care . The
Company expectations for High performance are that you know well its
expectations , that you carry its vision ,
that you can represent well the company,
that you can defend the company, that
you know your job . Corporate success is
is
Of course! When serving customers , establishment of
understanding is very crucial .
However, every body who is
involved in customer care have
to apply for 20/80 formula.
Talk 20% of the time, listen
80% . TALK LESS LISTEN
MORE .
Unfortunately, there are barriers to effective communication
identified as follows:
Lack or poor listening, premature judgment, technical jargon, insufficient or
irrelevant information , ….
How to Achieve quality ?
Dimensions used to judge quality in
service as identified are reliability,
responsiveness, assurance empathy etc…
Focus should be on customer satisfaction. Quality should be at least the level
of service that the customer expects. This
is the threshold quality. Service quality
can be seen in four levels: Bellow threshold, Basic threshold, Enhanced threshold quality and Incremental quality .
In
our
institutions
(Revenues
Authorities) , there are so many areas
where customer care crimes are identified: long rooms, receptions, entry and
exit points, procurement office, expenditure services, vehicle registration, RPD
check points, …
Oh! What an abominable crime to drag
taxpayer in queue for longtime under
the sun, during two or three days even a
week while he or she
comes to pay taxes!
How long does it take
to pay our suppliers or
to reimburse a taxpayer
?
Crimes on Customer
care are observed when
customers are mistreated.
Now what are the
strategies for
challenges?
Members that were trained posed for a photo
expected through efficient internal
process and exceptional interpersonal
relations . Exceptional Customer care is
expected through professionalism , team
work , public image and continuous
improvement .
When you are facing customer complaint ?
Use the 6 A’ s complaint formula :
Service breakdown .
1-Accept (be sure that there is problem )
2- Appreciate (don’t blame)
3- Apologize (own the problem)
4- Action or Answer
5- Assure and Appease
6- Account
Service breakdown is a reality. This may
emanate from systems, processes and
procedures, change of management,
people, untrained staff, service environment …
How to achieve 6 A’s formula ?
Listen carefully, Remain focused on the
issue, Don’t be defensive, Keep calm,
Take responsibility, Give explanations,
Refer customer to other competent
In the Rwanda Revenue
A u t h o r i t y ,
Modernization is going on with the
computerization systems. Processes and
procedures are now implemented. ASYCUDA++ has been started. SIGTAS is
still in progress. With the new RRA
complex building which constructions
work are in good progress too, we expect
to improve and develop customer care
from the best work conditions. Trained
as trainers on Customer Care, we suggest
to form an engineering group for redesigning customer care strategies with
approval from the Senior Management
Team or the Commissioner General.
This should be a way to implement a
strategic and comprehensive customer
care programme within the Rwanda
Revenue Authority . A large sensitization
programme to all the staff is needed
from the top management to the junior
staff.
9
Revenue Magazine
Analysis
Rwandan Tax Administration hailed for its performance.
By Flavia Busingye.
The tremendous achievements of RRA
attracted independent researchers
(European Center for Development
Policy Management) (ECDPM )to take
on RRA as a case study on developing
capacity for tax administration.
The wider study that is grounded in the
preparation of some eighteen case studies from across the globe aims to
understand what capacity is and how it
is developed and to provide insights on
how external organisations can best support endogenous capacity development
processes. Through experiences drawn
from the individual case studies, the
wider study seeks a better understanding
of the meaning of capacity, of the complex relationship between capacity and
performance improvement, and on the
processes through which capacity is
developed.
of Gross Domestic Product.
The RRA was born in an environment
that could best be described as hostile. It
came into being just four years after the
genocide crisis and civil war that left one
million people dead, the fabric of society torn apart, a collapsed state and economy, infrastructure destroyed and nearly three million refugees in exile. This
moreover was the culmination of thirtytwo years of state division, ethnic
conflict and growing economic malaise.
Flavia Busingye,
The Government has succeeded in galvanizing a societal drive to pick itself up
and to work towards becoming a prosperous, secure and confident society. There
seems to be a strong desire to succeed
and to prove that the country can reemerge from the depths of crisis. The
drive to perform and the eagerness to
succeed are all-pervasive and go a long
way to compensate for the shortages in
capacity that the country faces. The
emergence of the RRA as a performing
organization is in many respects symbolic of this wider drive for national reconciliation and reconstruction.
The RRA case study looked at the factors that have contributed to its remarkable achievements. What has transformed it into a performing and respected
institution? What have been the factors
driving change? How important has
capacity development been to this The drive to perform and the
record of achieve- eagerness to succeed are all-perment? How has vasive and go a long way to comexternal assistance
pensate for the shortages in
facilitated the process of transforma- capacity that the country faces.
The emergence of the RRA as a
tion?
The report highlights that, the RRA
plays an integral
role
in
Government’s broader political vision
and development
performing organization is in strategy. It is seen as
The organisation’s many respects symbolic of this playing a strategic
spectacular achiewider drive for national reconci- role in increasing
vements
have
the
country’s
taken place against liation and reconstruction.
domestic revenue
the background of
generation capabilia country emerging from the aftermath
ty critical to enabling the country to
of civil war and the traumas of genocide.
finance its development objectives and
In just six years, the RRA has become a
poverty reduction strategy and to reduce
performing and a respected institution
its dependence on outside assistance.
that has helped to increase the domestic
revenue generation from 9.5% to 13%
As another strategic role, the RRA also
10
creates an enabling environment for private sector development and inward
investment, contributes to developing
the culture of participation and citizenship as part of a wider process of establishing the norms and practices of democratic governance and of bringing governance closer to the people as well as
encouraging public confidence in
government as an institution able and
willing to lead the Rwandan government
from misery and strife towards self
esteem and prosperity.
The RRA has therefore, from the outset
been able to count on a substantial
degree of political support and backing.
It is in that regard that, the importance
attached to promoting integrity and curbing corruption is fundamental. The
President of Rwanda has been very
visible in driving this point home.
Rwanda observers urge that this commitment is much stronger than found in
other parts of the region and point to the
fact that corruption is far less of a systematic problem than elsewhere in the
region.
The RRA has also established networks
and built cooperative relationships with
a range of organizations that help to
implement its mission. In this respect it
Revenue Magazine
Analysis
has learned that its own capacity to perform depends in part on the cooperation
with others. The RRA to a large extent
cooperates with the police and the
armed forces and counterpart services in
the neighbouring countries to coordinate activities aimed at fighting smuggling
rings and attempts for customs duties
evasion.
The Rwanda Revenue Authority transformed itself from a legal text into a performing and a respected organization
through several phases such as; Agency
creation and consolidation (1997-2000);
Expansion and performance improvement
(2001-2002);
and
the
Modernization and transformation
2003/4
The organization at large works with the
The factors that have contributed to the
Private Sector Federation for Rwanda to
transformation of the RRA into a percarry out sensitization campaigns regarforming organisation that laid the founding compliance and has used the fededation for performance improvement
ration as a platform for exchange on tax
and capacity development include; the
- related matters with the business comleadership and management that took
munity as well as the opinion leaders
the initiative to transform the culture of
within the community to impress the
the organisation to one focused on perimportance of
formance and integrity;
changing attiperformance manageThere is no doubt that DfID
tudes to tax
ment capability that
support has made a major
payment in
has been created within
contribution to the organisatiogeneral.
the organisation; the
nal development process and the organisation’s aim to
The
most
shape its external enviRRA is quick to point out that
recent period
ronment; development
the achievements recorded by the of the RRA’s operatiohas seen the
organisation must be shared
introduction
nal capabilities, and the
with DfID.
of more transcontributions of the
formative
RRA’s principal exterchange with a
nal partner, DfID, to
refocusing of the organization towards
this transformation process.
the customer, modernization of a business processes including automation and
There is no doubt that DfID support
a greater focus on performance-based
has made a major contribution to the
human resources management.
organisational development process and
As part of the modernization drive, opethe RRA is quick to point out that the
rational Departments were re-grouped
achievements recorded by the organisaaround taxpayer categories to enable the
tion must be shared with DfID.
organization to become more responsive
to client needs and as a basis for improThe RRA has appreciated the flexible
ving service delivery standards. The RRA
and pragmatic approach adopted by its
has also created opportunities for greater
external partner. DfID is praised for
cost effectiveness and efficiency in the
having remained responsive to emerging
management of business processes.
needs and for providing (with a few
exceptions) appropriate technical supThe major elements that saw the RRA
port and financial resources whilst at the
become a capable, performing and ressame time leaving decision-making firmpected institution include; political suply in the hands of RRA’s senior manageport and expectation to perform, leaderment and board .
ship and management, managing of
Although the RRA remains a
results, good cooperation with stakeholGovernment organization created by the
ders, shaping the external environment,
Act of parliament, the agency status has
developing technical capabilities and
enabled it to manage its own affairs at
external assistance (to a greater extent by
arm’s length from political authority.
DFID) as a process facilitator.
This has allowed the leadership to adopt
more business like management prac-
tices without the normal constraints
imposed by the public service rules and
regulations. It has also enabled the institution to develop a corporate identity
and has allowed management to imbue a
culture of integrity and performance.
This has also helped to create a sense of
purpose and ownership of the organization among staff at managerial as well as
J
kes
A. You do earn salary, don’t
you ?
B. Sure
A. Where does it go then ?
B. In taxes
A. Which taxes
B. Beer taxes, whisky levy,
commercial sex duty, ………….
Alexa. You do earn salary, don’t
you ?
Radi. Sure,
Alexa. Where does it go then ?
Radi. In taxes
Alexa. Which taxes
Radi. Beer taxes, whisky levy,
commercial sex duty, ………….
A. Davie was in the boat that
capsized yesterday. All the passengers in the boat got their hair
wet, except Davie.
B . How was that ?
He didn’t have any !.
Quote of the month
“If you don’t think too good
don’t think too much”.
11
In high protocol to
R.C.B.G meeting, CG
RRA(L), SG COMESA
( M) & Head Media &
Public Relations (R)
Welcome to the Official launching ASYCUDA++
keen and attentive! part of the group of managers at a meeting
ASYCUD
SG MINICOM (R) examines a gi
ceremony, with him is the Commi
officials at the
meeting on the
Regional Customs
Bond Guarantee held
at Hotel
Intercontinental
SERVER
m the RRA during a farewell
r General(M) & his Deputy(L)
Now we do! delegates get so moved after the ribon cutting
by the UK ambassador and Finance Minister
Cross-Section of the Managers at a Meeting
Revenue Magazine
Recettes
EVOLUTION RECENTE DE LA PERFORMANCE DES RECETTES DE L’OFFICE
RWANDAIS DES RECETTES – DE JANVIER A SEPTEMBRE 2004.
Par NKURUNZIZA Emmanuel
A. INTRODUCTION.
Au cours des 3 premiers trimestres de
l’année 2004, l’Office Rwandais des
Recettes a pleinement rempli sa mission de maximiser la collecte des
recettes fiscales et non fiscales à un
moindre coût tout en offrant aux
contribuables un service de haute qualité, courtois et équitable. En effet
l’Office Rwandais des Recettes a atteint
pratiquement pour tous les mois les
objectifs lui assignés par le
Gouvernement Rwandais dans son rôle
d’administrateur des recettes fiscales et
douanières.
L’année 2004 connaît à fin
Septembre 2004 une bonne performance des recettes fiscales et douanières
avec un taux de réalisation de 103.0%
par rapport aux prévisions. En effet,
selon la situation provisoire des recettes
TCC inclus, 98.14 milliards de Frw ont
été collectés contre 95.25 prévus, soit
un excédent de 2.89 milliards de Frw.
Les recettes fiscales et douanières
cumulées sans TCC s’élèvent à 97.05
milliards de Frw contre 95.25 prévus de
janvier à septembre 2004, soit un excédent de 1.80 milliards de Frw et un
taux de réalisation de 101.9% par rapport aux prévisions.
B. ANALYSE DES RECETTES PAR
RAPPORT AUX PREVISIONS.
L’analyse par type d’impôt
montre que les Impôts sur les Revenus,
Bénéfices et Gains en Capital ont réalisé 99.7% du montant prévu, les Impôts
sur le Commerce Extérieur ont accusé
un taux de réalisation de 99.6% ; Par
contre, les Taxes Intérieures sur Biens et
Services ont dépassé les prévisions avec
un taux de réalisation de 104.2% ;
pendant que les Impôts sur le
Patrimoine (dont une partie a été
décentralisée) sont loin en de-ça des
prévisions avec un taux de réalisation
de 82.8%. Le graphique ci-après
illustre cette situation :
14
Ce résultat s’explique par
l’évolution suivante des recettes selon
les types d’impôts.
Au niveau des Impôts directs, on
constate une mauvaise performance
d’ensemble et ce, malgré le bon résultat
de la TPR qui a réalisé 104.1% des prévisions, suite à un effort accru de collecte.
Par ailleurs, les arriérés récupérés dépassent le montant prévu à hauteur de 10.9% à fin Septembre 2004.
Le résultat d’ensemble est lié à une
mauvaise performance de l’impôt sur
les bénéfices des sociétés qui a accusé
un déficit de 362.4 millions de Frw par
rapport aux prévisions, soit un taux de
réalisation de 92.3%, déficit à mettre
exclusivement sur le compte des
grandes entreprises.
L’impôt sur le commerce extérieur et les transactions internationales
a connu une performance mitigée avec
un taux de réalisation global de 99.6%,
en raison particulièrement du mauvais
résultat de MAGERWA qui accuse un
déficit de 6.8% sur les prévisions, pendant que les droits d’entrée réalisent
une performance globale de 100.2%.
On notera le résultat de 98.6% de la
surtaxe sur le sucre et l’impact non
négligeable sur ce secteur du montant
important des chèques du trésor (1
086.5 millions de Frw)
Par contre, l’année 2004
affiche à fin Septembre une bonne performance des taxes intérieures sur biens
et services avec un taux de réalisation
global de 104.2% par rapport aux prévisions, résultant principalement des
droits d’accises qui enregistrent un
excédent de
716.6 millions de Frw, soit un taux de
réalisation de 105.0% ; la TVA a réalisé 102.9% des prévisions, soit un excédent de 948.9 millions de Frw à mettre
exclusivement sur le compte de la TVA
sur les importations qui atteint un taux
de réalisation de 105.9%, pendant que
la TVA collectée par la LTD et l’IRD
ont réalisé 99.9% des prévisions.
On constate que depuis 2001,
l’Office Rwandais des Recettes a toujours atteint ses objectifs, en raison
notamment :
l
d’une bonne performance économique du pays surtout en 2001 et 2002
avec une croissance du PIB réel de
6.7% et 9.4% respectivement. L’année
2003 a connu une faible croissance
réelle du PIB estimée à 0.9% , mais on
s’attend à une croissance d’environ 5%
en 2004;
l de l’extension de la base taxable par
l’accroissement du nombre de
contribuables enregistrés aux différents types d’impôts;
l de l’amélioration de l’efficacité de
l’Office par une meilleure gestion et
une récupération importante des
arriérés par de plus nombreuses
opérations d’audits;
l d’un effort accru de collecte par la
lutte contre la fraude et l’évasion
fiscale.
Les recettes fiscales et douanières sans TCC des neuf premiers
mois sont passées de
59 185.99 millions de Frw en 2001, à
67 160.08 millions de Frw en 2002, à
84 087.90 millions de Frw en 2003 et à
96 005.41 en 2004, soit un accroissement de 62.21% entre 2001 et 2004.
Le graphique suivant donne l’évolution
mensuelle des Recettes Fiscales de 2001
à fin 2004.
(Les chiffres des 3 derniers mois de 2004
sont des prévisions).
Revenue Magazine
Recettes
L’année 2004 a vu démarrer la restructuration de ses services dans le cadre
de lamodernisation, cette restructuration a été effective dès le mois d’Avril
avec la naissance de deux départements (LTD et IRD) en lieu et place
des départements Impôts et TVA.
D’Avril à Septembre le
Département de Douanes vient toujours en tête avec 44.9% du total, suit
le Département des Grandes
Entreprises (LTD) avec 40.1% du
total pendant que le Département des
Petites et Moyennes Entreprises (IRD)
réalise 9.6% des recettes collectées. Le
reste, qui représente 5.5% du total des
Recettes, correspond aux recettes du
Fonds Routier National et de
MAGERWA.
Les Impôts sur les revenus
représentent 27.43% du total des
recettes, les Impôts sur le patrimoine
0.63%, les Taxes intérieures sur Biens
et Services 52.94% tandis que les
Impôts sur le Commerce Extérieur
atteignent 19.00% du total des
recettes collectées en 2004.
Les graphiques ci-après représentent les recettes par département
collecteur et par type d’impôts:
C. ANALYSE DES RECETTES PAR
RAPPORT A L’ANNEE 2003.
Par rapport aux résultats de
l’année 2003, les recettes fiscales et
douanières (TCC inclus) cumulées à
fin Septembre 2003 se sont accrues de
15.7% passant de 84 851.2 millions
en 2003 à 98 139.6 millions de Frw
en 2004. Cette hausse est le résultat
combiné de plusieurs facteurs :
Les Taxes directes se sont accrues de
7.2%, soit un accroissement de 1
818.1 millions de Frw entre les deux
périodes, en raison principalement de
la hausse de la TPR de 25.6% suite à
l’élargissement de la base taxable dû à
l’accroissement du nombre de contribuables. Cette évolution est également
liée à un effort accru dans la collecte
notamment par des opérations d’audits en plus grand nombre.
L’impôt sur le commerce
extérieur et les transactions internationales a augmenté de 14.4%, soit une
hausse de 2 318.8 millions de Frw,
suite principalement à l’accroissement
de 16.0% des droits d’entrée et l’apport de la surtaxe sur le sucre importé
de 88.3 millions de Frw , et cela malgré l’impact négatif de la réduction de
100% des tarifs de droits d’entrée sur
les produits originaires de pays
membres de COMESA et l’application de taux préférentiels sur certains
produits jugés d’importance particulière pour le pays (Produits informatiques et certains produits agricoles) .
On constate néanmoins que les
importations n’ont cessé d’augmenter
en volume et en valeur par rapport à
l’année passée.
Les taxes intérieures sur biens
et services se sont accrues de 20.7%
par rapport à 2003, passant de 42
548.5 millions en 2003 à 51 376.9
millions de Frw à fin Septembre 2004:
la TVA globale s’est accrue de 17.6% ,
soit une hausse de 4 982.5 millions
entre les deux périodes ; la TVA payée
sur les importations a connu une
hausse de 21.3%, soit 3 030.8 millions de plus ; tandis que la TVA locale s’est élevée de 13.9%, soit 1 951.7
millions de plus, en raison de l’élargissement de la base taxable, le nombre
des contribuables enregistrés à la TVA
est passé de 3 297 à fin 2003 à 3 766
à fin Septembre 2004, ce qui correspond à un enregistrement net de 469
contribuables au cours de 2004, soit
un accroissement de 14.2% ; on notera également un effort accru dans la
collecte par des opérations d’audits
plus nombreuses dont l’impact a été
décisif. Par ailleurs les droits d’accises
ont connu globalement une hausse de
25.3%, soit un accroissement de
3028.4 millions de Frw entre les deux
périodes .
Les prévisions révisées des
recettes fiscales et douanières à collecter au cours de 2004 s’élèvent à 126
311.0 millions de Frw, ce qui correspond à une augmentation de 12.4%
par rapport à l’objectif assigné à
l’Office Rwandais des Recettes en
2003 qui était de 112 418.0 millions
de Frw. Les taxes directes sont estimées
à 37 327.3 millions, soit 29.6% du
total attendu, les taxes intérieures sur
biens et services à 64 148.5 millions,
soit 50.8% du total, tandis que les
recettes générées par le commerce
extérieur s’élèvent à 24 835.2 millions,
soit 19.7% du total attendu.
D. CONCLUSION.
En bref, l’Office Rwandais
des Recettes depuis sa création continue de s’acquitter de sa mission qui
consiste à " Contribuer au développement National en collectant les
recettes de façon optimale tout en
fournissant aux contribuables un service de qualité, courtois et équitable ".
En effet, l’Office Rwandais
des Recettes continue de dépasser les
objectifs lui assignés et ne cesse
d’améliorer sa gestion interne (la
restructuration tant attendue est dans
un stade avancé, et la construction
d’un siège adapté – One Stop Center
– a démarré depuis belle lurette) et
l’efficience de la collecte en minimisant les coûts de son fonctionnement,
en luttant contre la fraude, la corruption et l’évasion fiscale, en informatisant ses services et en perfectionnant
ses agents par des stages et formations
tant dans le pays qu’à l’étranger. Par
ailleurs l’Office Rwandais des Recettes
a continué de bénéficier de l’appui de
nos partenaires étrangers de GrandeBretagne (par l’entremise de leur organisme de coopération au développement DFID) et de Suède (par l’agence
de coopération SIDA) dans les
domaines notamment de l’informatisation et de la formation.
15
Revenue Magazine
Service Delivery
TAXPAYER
TAXPAYER SERVICE
SERVICE PERCEPTION
PERCEPTION
By. Hadija Murangwa
n important objective of tax
administration reform is to
improve its public image and develop a
perception of integrity and effectiveness. Effective taxpayer service has an
important role to play in this context.
Quality taxpayer service can therefore
facilitate, directly or indirectly, most of
the tasks of a Tax Administration. A
Tax Administration that wants to be
successful has to develop and manage a
high quality taxpayer service program.
A
Taxpayer service is also a question of
attitude towards taxpayers. Effective
taxpayer service requires a clear commitment of the tax administration to
assist the taxpayer, to treat him fairly, a
capacity to understand his concerns
and questions and to be foresighted
about his needs. This attitude must
permeate all contacts with the taxpayer
irrespective of the reason for the
contact.
2. Why taxpayer service?
UNDERSTANDING
SERVICES
TAXPAYER
What is taxpayer service?
Why taxpayer service?
What should be the standard of
taxpayer service?
l How to identify the needs for
taxpayer service?
l How to organize taxpayer service?
l What resources should be deployed
for taxpayer service?
l
l
l
1. What is taxpayer service?
Taxpayer service usually means service
and information, which the Tax
Administration provides to taxpayers
so that they can fulfill their tax obligations. It should also give the taxpayer a
fair guideline of what consequences a
taxpayer’s activities will have in terms
of taxes.
One aspect of taxpayer service is services at tax offices or other places, telephonic information service, and information through pamphlets, folders,
forms, Internet service, advertisements
in papers, commercials on radio and
television.
A second equally important aspect is
prompt processing of taxpayer application (e.g., tax refund claims) or complaints.
16
Most countries have some sort of regulations for Tax Administration, or
authorities in general, which state that
they are obliged to provide service to
taxpayers or citizens at large. These
regulations are often very general and
seldom give an answer to what the service really is and what the precise level
of service standards should be.
One-way to answer the question- Why
taxpayer service? - is to look at the
goals and objectives of Tax
Administration. Can taxpayer service
contribute to achieving these
objectives?
In most countries the principal task of
tax administration is to fairly and efficiently collect the taxes and duties due.
Tax collection should be enforced with
reasonable compliance costs for the
taxpayers and administrative costs for
the Tax Administration. A high level of
voluntary compliance is a prerequisite
for effective and efficient tax administration.
3. What should be the standard of
taxpayer service?
What should be the general standards
of the taxpayer service function? The
most obvious answer to this question is
to say that taxpayer service should be
run with the best standards possible.
However, a statement like this would
immediately raise some further questions: Whose standard? And how
should this be balanced with other
obligations the Tax Administration has
to fulfill?
A more appropriate answer could be to
say that the level should be adapted to
what the administration has to fulfill
according to regulations and general
objectives set for the administration.
The taxpayer service function should
be designed in such a way that it provides a maximum of support for the
achievement of the objectives of the
organization. If this is not the case,
either the objectives are not correctly
set or resources are not being used in
the most efficient way.
4. How to identify the needs for
taxpayer service?
Even if improved public perception is
not part of the Tax Administration
objectives it is necessary to know what
taxpayers see as priorities for taxpayer
service. Are there special needs for certain groups, for certain issues? How do
the taxpayers want to communicate
with the Tax Administration, when
and where?
One way is to carry out a taxpayer survey; a second way is to establish working groups or meet regularly with
representatives from different private
sector groups and professional associations, such as organizations for tax
advisors, accountants, small businesses
etc.
A third way is to check the quality of
tax returns, information and other
documentation prepared by taxpayers.
This can be done through the audit
and investigation units of the tax
administration. What have these units
Revenue Magazine
seen? What problems have they
encountered in general? What specific
errors are being made frequently? Are
they intentional or unintentional? A
more systematic way of such an analysis, which also provides information on
how the tax system works in practice, is
a so-called Taxpayer Compliance
Measurement Program (TCMP).
Fourth, organizational units for taxpayer service are also important sources
in this context. What have they heard
and seen in their contacts with the
public?
Finally, another way is to look at the
work performed by the Tax
Administration to identify and improve on errors made.
5. How to organize taxpayer service?
How should a taxpayer service program be organized? The answer
depends on a number of factors. The
structure of the tax administration and
the design of the tax system (e.g., is the
tax system based on self-assessment)
are of course essential considerations
for the organization of a taxpayer servi-
By. Flavia Busingye
Service Delivery
ce program. It also depends on what
obligations and aims the Tax
Administration has got. Nevertheless it
is possible to make some general comments about organizational matters.
Taxpayer service in many countries has
only gradually developed during the
last
one
or
two
decades.
It is quite common to find that taxpayer service work has not been given a
clear organizational place in Tax
Administration.
In some countries the response to this
problem has been specialization.
Departments dealing more or less
exclusively with taxpayer service issues
have been established. When organizations are specialized it is important not
to forget the overall perspectives and to
balance different fields in order to
achieve the most efficient total outcome.
6. What resources should be deployed
for taxpayer service?
What resources should be earmarked
for taxpayer service, in terms of staff,
budget etc? Is it possible to have general guidelines on that? The answer is
no. As mentioned above, the circumstances differ between countries and
cultures.
The important question is to have a
clear idea about what we want to achieve and how to do it. Subsequently the
needs in terms of resources can be
determined.
One option is to ask the taxpayers
what kind and level of service they
expect to get (taxpayer survey approach). It is likely that voluntary compliance can be maximized if taxpayers
are satisfied with the level of taxpayer
service.
A successful Tax Administration has to
provide good taxpayer service. The
option of not doing it does not exist. It
is not expensive to provide taxpayer
service; it is too expensive not to do it.
Hence for a good tax administration, a
quality taxpayer service program is
necessary.
A high level of voluntary compliance is
a prerequisite for effective and efficient
tax administration, and there is no
doubt that good taxpayer service
affects the general level of compliance.
Budget fiscal year 2005
Education gets lion’s share, health works’ pay raised, several import duties lifted.
substantial part of Frw 368.2 billion budget for next fiscal year
will help the government achieve
quality and free primary education.
According to the 2005 budget statement, the education sector once
again emerged with the lion’s share.
It is allocated Frw. 46.2 billion up
from Frw 39.8 billion in the closing
financial year 2004.
A
While presenting the budgetary proposal for fiscal year 2005 to the house
of deputies, the Minister of Finance
and Economic planning Dr. Donald
Kaberuka, said that, the government
was planning to inject an extra two
billion francs to fully implement the
universal primary education, Frw 1.7
for construction of new schools, Frw
1.2 for the capitation grant of schools
and Frw 0.7 billion into adult education
while Frw 18 billion would be spent on
teachers salaries.
Noticeable in the budget proposal was
the non increment in tax, though the
government plans to increase tax base
from the current 13.5 percent to over 14
percent. There were also some tax
exemptions and the highest rate of income tax will fall from 35% to 30%.
Investors were exempted from paying
VAT and import duties on all the raw
materials, plant and machinery, buildings and finishing materials, refrigera-
Dr. Donald Kaberuka, Minister of
finance and economic planning
ted and tourist vehicles, hotel equipment and the import of goods for the
export processing zone, the Minister
announced.
17
Revenue Magazine
Interview
Training
Catch the spirit of Learning
By Lilian Karungi Rugambwa
ike any other
function
within
the
organization the
trai-
L
ning
function
has been
bustling with
various activities
that have attained
greater affirmation and
concretion compared to last year 2003
activities. Some of the great achievements registered this year are the training programs organized and implemented both within the country and
overseas.
Training programs that were organized
were nineteen in number altogether.
Thirteen training programs were local,
while six of them were overseas programs. Staff induction/orientation course is an integral part of
internal
courses. New recruits on their first day
at work are taken through the course,
which comprises of the generic information about RRA and on completion
of that section new staff are introduced
to the specifics of the work instructions,
procedures and policies of the departments they are deployed. In their own
words, new recruits have testified how
the induction program has helped them
to get acclimatized to their work environments, whereas staffs that joined last
year are still lamenting about missing
such a program when they joined.
Apart from the CATA courses and SATI
Winter programs that are normally
organized under the funding of DFID/
RWANDA project, other overseas trai-
18
ning programs were organized. Masters
Program in International Taxation was
organized, and two staff are now studying at the University of Sydney.
Twenty staff from LTD, IRD and RPD
had Advanced Tax audit course at
Kenya Revenue Authority Training
Institute. There was also training
in Project
Management and Trade policy.
Another great achievement has been
a skills inventory exercise that was carried out immediately after redeployment of staff due to reform and modernization process the organization implemented early this year. Skills gaps for
every employee were identified, what
remains is designing a capacity building
plan/ strategy to close skills gaps, plans
to design such a plan are underway.
Training processes and procedures are
another great achievement that has been
registered. Like all functions have been
required to design procedures that will
guide their operations, the training
Division has successfully completed
seven processes that will guide her operations. Some of the processes have
already been implemented. The induction course procedure and the
pre- training work instructions
is fully operational.
This activity has come at the opportune
time when RRA Training Institute at
Butare Province will be completed and
operational early next year 2005. These
trainers will allow the Training Center
to run continuously as the training programs will be continuous.
On the regional scene, apart from revivifying the cooperation already existing
between RRA and The East Africa
Revenue Authorities (EARA) in the
area of training, the Training Division
under the auspices of the Commissioner
General’s Office, has created partnership with South Africa Revenue
Services (SARS). Exchange of information and correspondences are at an
advanced stage. On 18-20 October
2004, two delegates from SARS, Ms.
Sandy Willard, in Charge of Skills
Development for Africa, and Mr.
Solomon Nadim, the Director of SARS
Academy visited RRA to discuss matters on the subject of training. The delegates had a meeting with RRA
Technical experts from all Departments
to discuss training issues and agree on
the way forward. The meeting was
fruitful, and a number of recommendations transpired, among which RRA
staff will visit SARS and relevant offi-
Another achievement we are
still celebrating is the selection
and affirmation of the core
group trainers. Until recently,
there has been no group of trainers who are regarded as committed trainers responsible for
designing of courses, delivering
training, carrying out evaluation of training and any other
training related activities. We
A group of customs officers after a training in
now have a core group of twenMombasa- Kenya
ty trainers who will be committed to training and will even
complete training activities that have
cials to work out a framework for the
been pending for quite a period of time.
partnership between RRA and SARS.
Revenue Magazine
Training
The visit is planned to take place in
January 2005.
Still on the regional collaboration, RRA
has organized and will host her first
EARA joint training program on
Customer Care. This course was a
directive from The Commissioners
General forum to organize a course
based on the COMESA Customer Care
Module to be delivered to staff within
the EARA.
Participants will come from the three
East Africa Revenue Authorities and the
course will begin from 22-26
By Flavia Busingye
November
2004.
The RRA Training function has played
a very active role in the regional training initiatives and developments. RRA
participated in the review of the Uganda
Revenue Management module, which
has been adopted for implementation
under the umbrella of EARA
Harmonized syllabus. The first EARA
Examination Board meeting was held in
Arusha on 3rd November 2004 where
RRA played an active role despite the
fact that she does not have a national
examination board yet. RRA is expec-
ted to implement most of the regional
training initiatives, with common
understating that training is essential for
revenue authorities and it has to be delivered effectively in a cost effective
manner.
With the above-mentioned training activities for this year, we are still aiming
higher to make the training function
deliver sound services and fulfill its
mandate more effectively. However,
this will be realized only if we all work
in a synergy.
What is smuggling like in Rwanda?
S
muggling is a phenomenon in
Rwanda that has persisted for quite
a long time. This has led to people take
various measures in order to the curb
those involved in the matter. Its true that
all Rwandans know the effect of this
scourge as the phenomenon that kills
the economy of any nation.
Rwanda Revenue Authority is a
Government institution charged with
the collection of the Government revenues and has got the major challenge of
dealing with people that evade taxes and
revenues.
Its from the above that we carried out a
study on what the situation is like beginning with January 2004.
Sources from the RRA said that, the
situation has not actually reduced but
rather people have changed the modes of
doing it, implying that, there has been
public awareness about the issue and so
innovation has taken place.
“Despite the awareness, people keep
doing the same thing given the harsh
punishments provided for by the law,
this is done in various categories such as
forging of invoices, under valuation,
under declaration to mention but a few,”
said the source.
Officials revealed that, punishments are
given depending on the number of times
one is caught in the act and that once
one is caught having done it several
times, the penalties become so high and
so they risk to lose their goods and hence
reap nothing.
nal sourcing of information like those
countries that signed a memorandum of
understanding with Rwanda Revenue
Authority regarding the free exchange of
information.
According to the information from the
RRA most goods smuggled come from
the countries of Uganda, Kenya and
Dubai and such goods include among
others, construction materials, electronics, spirits and wines, powdered milk,
sugar, wheat flour and rice.
Regular visits in different countries to
find out what the truth is as regards the
rates of various commodities were also
carried as another measure to fight corruption within the business community.
Its predicted that, other visits are underway on anti smuggling in the East
African Community.
According to statistics,
from the month of
Prominent
proJanuary to June, 2004, “Despite the awareness, vinces in the field
the revenues from smug- people keep doing the same of smuggling inclugled goods, amounted to thing given the harsh de,
Cyangugu,
Frw 242,811,613 where- punishments provided for by Ruhengeri, Gisenyi
by Frw 42,048,180 was
Kibungo.
the law, this is done in and
recovered in January, Frw
Taxpayers
are
37,109,034 in February, various categories such as however advised to
Frw 30, 865, 873 for forging of invoices, under give up the issue of
March, Frw 49,820,696 valuation, under declara- tax evasion and
for April, Frw 53,973,332 tion to mention but a few,”
conform to the
for May and Frw
adopted rules and
28,994,495 for June
regulation set up by
hence totalling to over Frw 242 million.
the Rwanda Revenue Authority. The
Rwanda Revenue Authority cautions
The above amount is said to have been
Taxpayers on the issue of publication in
recovered through a sofiscated way and
newspapers whosoever will have been
high technological measures such as
caught as a tax defaulter which lead
intensive operations, patrols, deployhim/her loss of integrity for a period of
ments around the country, use of intellithree years. Thanks to those who comply
gence especially stakeholders and exterwith their tax obligations.
19
Revenue Magazine
Régime fiscal
Régime fiscal des charges déductibles
Par Iriza Providence
L’impôt est dû chaque année à raison
du bénéfice réalisé par le contribuable
sur les activités imposables.
Evidemment le bénéfice est établi
sous déduction de toutes charges. Les
charges déductibles sont celles sans
lesquelles les activités de l’entreprise
ne peuvent être assurées. En d’autres
termes ce sont les charges d’exploitation inévitables pour la conduite des
activités courantes de l’entreprise ;
elles sont admises en déduction à la
fin de chaque année pour sauvegarder
effectivement cette continuité.
Cependant, les déductions admissibles ne se font arbitrairement elles
doivent remplir certaines conditions
. C’est ainsi que les frais et charges
déductibles doivent satisfaire les
conditions prescrites par les articles 10
et 10 bis de la loi nº 8/97 du 26/06/
1999 portant Code des impôts directs
sur les bénéfices divers et revenus professionnels :
-Etre exposés dans l`intérêt direct de
l`exploitation et se rattacher à la gestion
normale de l`entreprise.
- Correspondre à une charge effective
et être appuyées des justifications suffisantes
démontrant la réalité des opérations
comptabilisées .
- Se traduire par une diminution de
l`actif net de l`entreprise
- Etre compris dans les charges de
l`exercice au cours duquel ils ont été
engagés
1) Etre exposés dans l`intérêt direct
de l`exploitation et se rattacher à la
gestion normale de l`entreprise.
Bien que l`administration n`est pas
autorisée à s`immiscer dans la gestion
20
des entreprises, elle a le droit de
remettre en cause certaines dépenses
qui ne se rattachent pas à une gestion
commerciale normale ou qui n`ont
pas été exposés dans l`intérêt direct de
l`exploitation conformément à la
législation fiscale .
Tel est le cas de s dépenses qui ont
bénéficié en fait à l`exploitant individuel ou aux membres des sociétés de
personnes non imposables à l`impôt
sur les sociétés, ou des dépenses ayant
bénéficié aux dirigeants ou à certains
membres du personnel, sans qu`elles
puissent être considérées comme la
contre partie de services rendus.
Dans le même ordre d`idées les
dépenses afférentes à des biens
meubles ou immeubles non affectés à
l`exploitation ou non utilisés dans
l`intérêt de l`entreprise .
Des libéralités exorbitantes et les
dépenses dont le rapport avec l`objet
de l`entreprise n`est pas établi.
Cependant les aides consenties à des
organisations sans but lucratif sont
déductibles lorsqu`elles sont offertes à
concurrence de un millième du chiffre
d`affaires.
2 ) Correspondre à une charge effective et être appuyées des justifications
suffisantes démontrant la réalité des
opérations comptabilisées .
c`est à dire que les charges qui n`ont
pas été inscrites dans la comptabilité
de l`entreprise ou qui n`ont pas été
comptabilisées en tant que telles ne
sont pas déductibles .
Il n`est pas admis en déduction également les dépenses dont l`inscription
en comptabilité n`est pas appuyée de
Iriza Providence
justifications permettant le contrôle
de leur réalité et de leur montant.
- 3) Se traduire par une diminution de
l`actif net de l`entreprise
Les pertes non supportées par l`entreprise elle-même ne sont pas déductibles.
Les dépenses ayant pour objet ou
pour résultat l`entrée d`un nouvel élément dans l`actif immobilisé ne sont
pas déductibles .A titre d`exemple le
prix d `acquisition d`immeubles, de
matériel, d`un fonds de commerce
constitue une dépenses d`investissement et non d`exploitation.
Il en est de même des dépenses qui
entraînent une augmentation de la
valeur pour la quelle un élément de
l`actif immobilisé figure au bilan ou
les dépenses ayant pour effet de prolonger la durée probable d`utilisation
d`un élément d`actif immobilisé.
Ne sont pas admis en déduction les
dépenses ayant pour contrepartie la
disparition d`une dette au passif par
exemple le remboursement d`un
emprunt ,la naissance d`une créance à
l`actif telle que l`acquisition d`une
tierce entreprise.
Revenue Magazine
Régime fiscal
4 )Etre compris dans les charges de
l`exercice au cours duquel ils ont été
engagés
Les frais et charges sont déductibles
des résultats de l`exercice au cours
duquel ils présentent le caractère de
dettes certaines dans leur principe et
déterminées dans leur montant .Ils ne
peuvent donc être admis en déduction
des résultats d`un exercice donné s`ils
se rapportent à l`exploitation de
l`exploitation d`exercices antérieurs.
Il est également admis en déduction
pour les entreprises qui paient des
redevances techniques et de royalties
chaque année à concurrence de 4%
du chiffre d’affaires telle que le stipule
l’article 10 bis de la loi précitée.
Termination of contracts
In Loving Memory
1. Gaperi L. Henri -Minicom (June 04)
2. Gasirabo Liliane -June 2004
Ainsi, le système fiscal rwandais ne
s’écarte pas du principe de la faculté
contributive .C’est dans ce cadre
qu’elle admet la déduction des frais et
charges justifiés conformément au
plan comptable non seulement pour
éviter les charges exorbitantes mais
aussi pour ne pas léser le contribuable.
Message from Editorial
Board
The Editorial Board would like to
extend its sincere appreciation to all
3. Ndoli Charles - June 2004
4. Musabemungu F. Xavier -June 2004
those who made it possible for the suc-
5. Iyera Maurice July 2004
cessful publication of the Revenue
6. Mukandera Nzungize- July 2004
Magazines for the year 2004,
7. Mwanayidi Marie Claire -July 2004
8. Kamanzi Amani - July 2004
9. Ndagijimana Balthazar - July 2004
Special Thanks go to the RRA
10. Niyonzima Lin -July 2004
Management that provided financial
11. Muhimpundu Hilaire - August 2004
support & the staff who contributed
12 Gasana Longin - September 2004
articles to be published.
13. Uwayirege Brigitte - October 2004
14. Ndayambaje Edmord -October 2004
15. Murengerangoma J. Baptiste
Rubayiza J.M.V
October 2004
16. Mukankusi Agnès - October 2004
Born : 1962
Experience with RRA : 7 years
Left one wife and children
support where need be,
We also take this opportunity to wish a
- November. 2004
19. Ruramwabo Eugène
- November 2004
merry Chrismas & a prosperous new
year 2005.
20. Habicyimana Jean - Nov. 2004
21. Nzaramyimana J. Pièrre -Nov.2004
May his soul rest in eternal peace
keep the spirit and always render your
17. Muhutu Gilbert - November 2004
18. Ndatumuremyi J.Claude
Died : 5/12/2004
We would however, encourage you to
We thank you all,
22. Tuyizere Cecile -December 2004
23 Habimana J.Pièrre
Editorial Board
- December 2004 (Mayor Gasiza)
24. Nkuranga John - December 2004
(C.D.F)
21
Revenue Magazine
Recettes
LES RECETTES PERCUES PAR L’OFFICE RWANDAIS DES RECETTES
FONT UN INSTRUMENT D’ACTION SUR LE DEVELOPPEMENT NATIONAL
Par UMULISA Alice
Département des Recettes Internes
our financer les dépenses
publiques l’état dispose des ressources diverses dont l’essentiel est
constitué par les impôts et taxes qui
sont des prestations pécuniaires
requises des membres de la collectivité(personnes physiques ou morales) et
perçus par voie d’autorité à titre définitif et sans contre partie.
P
Les dépenses publiques devant être
également reparties entre les citoyens
en raison de leurs facultés contributives ; Les impôts et taxes apparaissent
comme le moyen idéal pour repartir
équitablement les charges publiques.
La couverture de ces charges par les
impôts et taxes permet de financer les
services qui ne sont pas susceptibles
d’être vendus(ex : la défense) ainsi que
les services que l’état choisit de rendre
gratuitement aux usagers.
C’est dans cette optique que l’Office
Rwandais des Recettes(ORR) participe
au développement du Rwanda en collectant au maximum les recettes tout
en offrant un service courtois et équitable aux contribuables et à moindre
coût.
DIFFERENTES
CLASSIFICATIONS D’IMPOTS ET TAXES
1.La classification juridique
Cette classification englobe les impôts
et taxes directs et indirects
-Impôts et taxes directs : Sont supporté par la personne qui les verse au trésor (c à d le contribuable)
-Impôts et taxes indirects : Sont payés
par une personne appelée
redevable
qui n’en supportera Pas la charge définitive car elle doit les répercuter sur ses
clients.
22
La classification juridique recouvre en
réalité la classification économique qui
sera notre second point.
2. La classification économique
Cette classification fera l’objet de différentes taxes et différents impôts perçus
par l’Office Rwandais des Recettes
(ORR) spécialement par son
Département
des
Recettes
Internes(DRI.)
2.1.Impot sur revenu
L’impôt sur revenu est assis sur la
richesse produite par le capital ou le
travail. Cet impôt semble plus juste
parce qu’il permet d’adapter la charge
fiscale à la situation des contribuables.
Sa justesse est atténuée par l’importance de la fraude et son inégale répartition entre les diverses catégories des
contribuables(Salariés et commerçants.)
2.2.La taxe sur la valeur ajoutée
(TVA)
Instaurée au Rwanda par la loi
n°6/2001 du 20/01/2001, sa technicité est plus perfectionnée et s’implante
de plus en plus solide aux réalités du
milieu d’affaire rwandais avec ses trois
importantes caractéristiques :
l Une taxe de consommation
l Une taxe indirecte
l Une taxe à paiements fractionnés
parce qu’elle est due à chaque étape
de transactions.
La TVA est plus juste qu’il ne paraisse
parce qu’une certaine personnalisation
peut lui être appliquée (différenciation
des taux en fonction de l’utilité des
produits) et que la fraude y est plus difficile car elle frappe la consommation à
l’occasion de la vente des biens et ser-
vices, de la circulation ou même de la
détention d’objets ou des produits
taxés. Elle frappe indistinctement tous
les consommateurs càd l’acheteur du
bien ou le bénéficiaire du service quels
que soient leurs moyens.
2.3La taxe professionnelle sur les
rémunérations (TPR)
La TPR atteint les rémunérations
diverses de toutes les personnes rétribuées par un tiers sans être liées par un
contrat d’entreprise notamment les
salaire, les indemnités de toute sorte
ainsi que les sommes payées par l’employeur contractuellement ou non.
2.4.L’impôt sur les bénéfice des socie
tés
Il frappe les sociétés (sauf celles qui
relèvent de l’impôt sur le revenu et les
autres personnes morales se livrant à
des
activités
lucratives
ex
:Etablissements Publics, Associations..
2.5. Les recettes non fiscales
Elles comprennent :
l Les intérêts des avances des prêts et
de dotations en capital
l Les opérations entre administration
et services publics.
l Les recettes diverses.
l Les recettes provenant de l’extérieur.
l Les produits et revenus du domaine.
Constituer essentiellement d’impôts et
taxes ; les recettes perçues par ORR
sont vraiment fonction du développement national. Leurs participations
sur le plan socio - économique du
Rwanda est d’une importance capitale.
Construisons alors notre pays en donnant différents types d’impôts et taxes
comme il le faut, et à temps prévus par
diverses lois.
Revenue Magazine
Sport
AMAKIPI YA SIPORO YA RRA KU ISONGA MU
MARUSHANWA YA ASCOKI.
Gasigwa Faustin
B
yatangiye ari imyidagaduro
nyuma y’akazi
none babaye
ibyamamare mu marushanwa ya
ASCOKI, Ishyirahamwe ry’ibigo bikora Siporo muri Kigali. Mu bigo byitabiriye ayo marushanwa, muri uyu
mwaka w’2004 harimo B.K, ORINFOR, BRALIRWA, MIJESPOC,
MINADEF, RWANDATEL , POLICE , RAMA na RRA.
Abakozi ba RRA bitabiriye gahunda
ya siporo mu kigo kuva mu mwaka
w’2001. Bidateye kabiri ab’inkwakuzi
baba bashinze ikipi y’amaguru yabimburiye izindi, abagabo n’abagore bikundira umupira
w’intoki bati ntimwadutanga mu kibuga , haba havutse impanga, volley ball
/Hommes na Volley ball
/Dames.
Bamwe bakina ruhago bayitwaye mu ntoki ariko ntibasifurwe bati ikipi yacu ni rudasumbwa. Umurego batangiranye ntiwatezutse baba
bafashe iya mbere mu kwitabira amarushanwa yateguwe
na ASCOKI. Bose bagira
bati: “ ntituzaba ibigwari,
tuzaharanira ishema ry’Ikigo
cy’Imisoro n’Amahoro.”. None koko
imvugo n’iyo ngiro. Ibikombe ntitbazuyaza kubitahana haba muri Volley
ball/Dames haba muri Football.
Imikino yose iritabirwa, abakinnyi
bashishikariria imyitozo, disipuline ,
kubahiriza igihe na gahunda ni byo
biranga amakipi yacu nayo ntatenguha abakunzi bayo n’abayashyigikiye
bivuye inyuma.
Mu marushanwa y’umupira w’amaguru, ikipi ya RRA iri ku isonga, intego
yayo ni ugutahana intsinzi y’ibitego
birenga 2 buri gihe, iratsinda kandi
ntitsindwa no mu bigo byose niyo
bakuriye ingofero.
Ikipi ya Volley Ball/Dames barayirata
mu
irushanwa ihuriyemo n’iya
RAMA. Kuva mu ntangiro ntirayiha
inda ya bukuru, n’imikino ibiri isigaye
ngo irushanwa rirangire , bahize umuhigo, igikombe kizahora gitaha muri
Rwanda RevenueAuthority .
Abari mu ikipi ya volley ball/Hommes
biyemeje kuhanyurana umucyo, ishema n’isheja.Ku makipi umunani ajya
abigerera, bakomeje gutsindagurana
kandi bahize kutazarenga umwanya
wa gatatu.
Ikipe ya RRA ihabwa igikombe mu marushanwa ya ASCOKI
Ikipi ya Basketball nubwo ariyo ikinjira mu marushanwa ya ASCOKI, ntibayigerera ngo bayigire ay’ifundi igira
ibivuzo. Ubwo twandika iyi nkuru,
mu mikino itatu isigaye ngo ikomeye
ku birindiro, irenze uwa gatatu kuri
atanu ari mu ruhando yaba itatiye igihango yagiranye n’abafana bayo.
Bagize ngo umwera uturutse ibukuru
bucya wakwiriye hose, imyidagaduro
muri RRA ni umuco ugenda usakara
uko bukeye, kwinanura, kwivura amavunane no kurushanwa bikwiye kuba
umuco maze ubusabane mu mikino
bukarushaho kwiyongera. .
Abakozi ba RRA basangira ishema
ry’ikigo cyacu iyo tugeze ku ntego ntahushwa kuko buri wese aba yujuje
inshingano ze none binyuze mu myidagaduro y’ubwoko bwose , siporo
n’umuco bizatuma ikigo kiba ikirangirire mu mikorere myiza kibe n’intangarugerero muri byose. RRA ku isonga muri siporo ntibihesheje ishema
gusa abakinnyi, bihesha n’abayobozi ,
abakozi n’abakunzi bacyo icyubahiro.
Abakozi bahorana urugwiro n’abasoreshwa maze wa muco wo gusora ukaba
gikwira.
Ni nde udashyigikiye ko siporo yatera
imbere mu Rwanda muri
rusange no muri RRA
by’umwihariko?
Abashaka ubuzima buzira
umuze, abashaka kwivura
amavunane , abashaka
guhesha ishema
RRA
mwese ntimutangwe ku
bibuga by’umupira, musabane mu nzu z’imyidagaduro, mwoge, mwivure
amavunane, mugire akamenyero ko kugenza
maguru ejo mutazarwara
za ndwara zifata abatabasha kwiterura, musabane
mukina imikino ya gakondo, mukine igisoro, musimbuke urukiramende, mutere uruziga, mutere
intembe, mukirane, mubyine, museke
mushishe mwumva. Abasheshe akanguhe bisubize ubuto, amatama atembe itoto, abato bareke amaraso atembere umubiri wose , ab’inkwikakuzi
bafate iya mbere twese duserukire
Ikigo mu Rwanda no mu mahanga ejo
batazagira ngo turi ibigwari nyamara
tutigeze tuba inkundarubyino, duhora ku isonga turangajwe imbere n’abagabo n’abagore bakunda igihugu.
Komera Rwanda Revenue Authority .
Siporo nisugire , nitere imbere!
23