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Burundi - Apply for a Withholding Tax

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Contents

Introduction

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


Eligibility

Any incorporated business entity with taxable income

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Instructions

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;


Required Information

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);


Procedure

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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Required Documents

1.Tax Identification certificate;

2.Business registration certificate;

3.Applicant’s identification documents


Fees

Registration services are free of charge.

Validity

Valid as long as registration is not cancelled and tax returns are filled regularly.

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

One (1) to two (2) days

Office Locations & Contacts

The Burundi Revenue Authority (Office Burundais des Recettes, OBR)

B.P 3465 Bujumbura 11 Burundi

Telephone: 22276142

Email: info@obr.gov.bi

Website: http://english.obr.bi/home.html


Ministry of Finance (Ministère des Finances et de la Planification du Développement Economique)

Avenue de la Révolution

B.P. 1830 Bujumbura, Burundi


Telephone: +25722222775

Email: finances@finances.gov.bi

Website: http://www.finances.gov.bi

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Video

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". 
	

Information which might help

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


Other uses of the Document/Certificate

  • 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;


External Links

http://www.contractortaxation.com/Burundi/Tax-In-Burundi

http://www.africalegalnetwork.com/wp-content/uploads/2012/03/Investment-Guide-Burundi.pdf

http://www.pwc.com/en_rw/rw/pdf/east-african-tax-guide-2011-2012.pdf

http://www.loc.gov/lawweb/servlet/lloc_news?disp3_l205403725_text

http://www.africalegalnetwork.com/wp-content/uploads/2013/09/Burundi.pdf

Others

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