What the TIN is
The TIN is the number Rwanda Revenue Authority (RRA) assigns to a taxpayer in Rwanda. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Rwanda Revenue Authority (RRA) by this number.
Who needs one
Everyone in business. You register the business, not yourself, and the TIN arrives with it. Register within seven days of starting the activity or forming the company. Companies, sole-trader enterprises and foreign branches go to the Office of the Registrar General inside the Rwanda Development Board; cooperatives go to the Rwanda Cooperatives Agency. RDB, RCA and RRA systems are joined up, so one registration produces one TIN. RRA issues TINs directly only for things that are not a business: motor vehicle ownership, tax clearance certificates, NGOs after Rwanda Governance Board approval, government institutions and projects, and local government taxes and fees. For those, walk into any RRA office with a Rwandan national ID or a passport.
How to register, step by step
- Create an account at brs.rdb.rw/busregonline. Click 'Register Here', fill the 'Create New Online User' screen, then click the link RDB emails you to activate the account.
- Log back in and choose the category: 'Domestic' for a Rwandan company or the subsidiary of a foreign one, 'Enterprise' for a sole trader or partnership, 'Foreign' for a branch of a company registered abroad. State your position in the business.
- Work through every tab — General Info, Share Info, Members of the Board, Business Activity — and attach scanned national IDs or passports for all shareholders, directors, the company secretary and the accountant, plus notarised articles of association and any incorporation certificate where they apply.
- On General Info open 'Request for Value Added Tax', answer 'Yes' to 'Would you like to request for VAT Certificate?' and enter your expected turnover if you will cross FRW 20 million. On Employment Info answer 'Yes' to the employees question to open a PAYE account. Other tax types are added later by calling RRA on 3004.
- Click 'Preview', check it, then 'Submit'. RDB validates and passes the file to RRA. You get two SMS: one when RDB approves, one when RRA has issued the TIN. Log back in, open 'Certificates' and print them. Registration is free, online or at an RDB or BDF office.
How to find or check a TIN
An individual who has lost their TIN can recover it at etax.rra.gov.rw/nidAssignedTIN — click 'Search for TIN using National ID', pick national ID or passport, enter the number, click 'Show TIN'. It works only for individuals. For a company, call the RRA call centre free on 3004 or visit an RRA office. There is no public register that turns a TIN into a trading name, so you cannot verify a supplier's TIN from a screen.