A spokesperson for the Rwanda Revenue Authority (RRA) mentioned various changes that have been implemented ahead of the deadline for submitting income tax declarations for the year ended 31 December 2022, which is 31 March 2023.

These changes include a cap placed on the deductibility of expenses not supported by an invoice generated by an Electronic Billing Machine (EBM) and customs exit notes or invoices not subjected to withholding tax. The deductibility of these expenses will be capped to 73%.