Rwanda has published Law No. 020/2023 of 31 March 2023 on Tax Procedures in the Official Gazette, replacing Law No. 026/2019 of 18 September 2019. The main changes in the new law include:

• The minimum time period for maintaining books of accounts and records is increased from 5 years to 10 years, and it is explicitly required that such records can be accessed and shared electronically;
• It is r…