Burundi - Apply for a Withholding Tax
Withholding tax in Burundi is levy on income of corporate entities. The incomes that are taxed include dividends, interest, royalties and ant other similar distributed profits. The rates for withholding tax in Burundi are as below:-
1.Interest – 15%
2.Dividends – 15%
3.Royalties – 35%
4.Technical service fees – 35%
5.Revenues realized by foreign companies on services rendered in Burundi – 35%
Withholding tax in Burundi is collected by government through the withholding tax agents registered and approved by the revenue authority. Applications for this tax, is done at the Burundi Revenue Authority (Office Burundais des Recettes, OBR) and therefore applicants must go there for registration
Any incorporated business entity with taxable income
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1.Applicant must have a Tax Identification Number (TIN);
2.If an applicant does not have the Tax Identification Number (TIN), he / she must get one in order to apply for withholding tax.
3.Withholding tax is levied on capital gain in the share property;
4.Withholding tax is also levied on hidden reserves on condition that gains have been realized;
5.The percentage of withholding tax differs basing on the income being levied;
6.There are some corporate entities that are exempted from withholding tax on dividends for instance general exporters of goods like coffee and tea;
7.Endeavor to submit tax returns of a given period of time within the time limit given;
1.The full name and address of applicant;
2.Name of incorporated business entity
3.Physical and contact address business entity;
4.Tax Identification Number (TIN);
1.The applicant must start by visiting the Burundi Revenue Authority (Office Burundais des Recettes, OBR) to find out what is required in order to apply for withholding tax;
2.Prepare all required documents and submit them together with application to the revenue authority;
3.When documents are submitted, they are assessed;
4.If a person / company is found eligible, he / she / it is registered; and
5.A Certificate of Registration is issued.
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1.Tax Identification certificate;
2.Business registration certificate;
3.Applicant’s identification documents
Registration services are free of charge.
Valid as long as registration is not cancelled and tax returns are filled regularly.
Please attach documents that can be used by people. e.g. links
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One (1) to two (2) days
- The Burundi Revenue Authority (Office Burundais des Recettes, OBR)
B.P 3465 Bujumbura 11 Burundi
- Ministry of Finance (Ministère des Finances et de la Planification du Développement Economique)
Avenue de la Révolution
B.P. 1830 Bujumbura, Burundi
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Videos explaining the procedure or to fill the applications. Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites. Please remove the "&" inside the tags during implementation. Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, sevenload, viddler, vimeo, youku, youtube width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed. e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M".
1.If a tax levy is proposed and a tax payer is not contented, he / she can file an appeal of a proposed tax levy to the General Commissioner of the Burundi Revenue Authority (Office Burundais des Recettes, OBR) and in this case during the process of the appeal, payment of the tax is suspended.
2.Also an appeal can be filed in cases of any disputes arising after imposing a tax and in this case the appeal is addressed to the Ministry of Finance
3.Further, if there are disputes involving cases in which the imposition of the tax is upheld, taxpayers can appeal to a special committee under the Ministry of Finance. The committee operates under conditions and modalities determined by the Ministry of Finance
- A taxpayer can easily be identified;
- Registration gives legal existence status to a business entity;
- The registration certificate can be used as identity document and proof of ownership of business;
More information which might help people.