CONTENT

Contents
CONTENT 1
0.1. LIST OF ABBREVIATION 2
0.2.ACKNOWLEDGEMENT 3
0.3.DECLARATION 4
0.4.CERTIFICATION1 5
0.5. CERTIFICATION2 6
0.6. INTERN SHIP REPORT 7
1.0.ABSTRACT 8
2. INTRODUCTION TO INSTITUTION 11
2.1. Objective of intern ship 11
2.2. BACK GROUND OF AN INSTITUTION 11
2.2.1. Principal   Activities 11
2.3. ORGANIZATION STRUCTURE OF THE SECTOR 11
2.4. SECTOR VISION 12
2.5. SECTOR MISSION 12
2.6.SECTOR VALUES 12
2.7. SECTOR PRINCIPLES 13
2.8. PREPARATION OF BUDGET FOR THE SECTOR 13
2.8.1 Observation 13
2.8.2. Review of expenditures14
2.8.3. Observation 14
o
2.8.4official gazette n 13 of 30 march 2015 14
2.9. SERVICES OFFERED IN KIRAMURUZI SECTOR 16
2.9.1. Activities in relation with revenue officer of the sector 16
2.9.2. Mission statement 17
2.10.  DEFINITION OF TAXES AND FEES 17
2.10.1. Decentralized taxes 17
2.10.2. Types of decentralized taxes: 18
2.10.3. All value added tax registered profit oriented activities 18
2.10.4. Non profit- oriented activities 18
2.10.5. Tax declaration 19
2.10.6. Tax rate 20
2.11. TRADING LICENSE TAX 20
2.11.1. Tax payment 20
2.12. REGISTRATION 21
2.12.1. INCOME TAX 21
2.12.2. VAT mechanism 23
2.12.3 DECENTRALIZED TAXES COLLECTED 23
2.12.FEES ON LAND LEASE 24
2.14. ACTIVITIES IN RELATION WITH CIVIL REGISTRAR OF THE SECTOR 24
2.14.1. Job purpose 24
2.14.2. Principal Accountabilities 24
2.14.3. OVER VIEW OF BIRTH REGISTRATION 25
2.14.4. IREMBO 27
2.14.5. USE OF CIVIL REGISTRATION DOCUMENTS 29
2.14.6. CERTIFICATES 29
2.15.Duties and Responsibilities of Revenue officer of the sector 30
2.16.Duties and Responsibilities of Civil Registrar officer of the sector 31
2.17.Duties and Responsibilities of Accountant 31
2.18.Duties and Responsibilities of Good governance officer 32
3. 0. JOB DISCRIPTION 33
3.1 GENERAL INTRODUCTION 33
3.2.Task one, Register birth, 36
3.2.1. The objectives 37
3.2.2.My responsibilities 37
3.2.3.TASK DESCRIPTION 37
3.3.  Task 2: Collecting delinquent taxes and overdue tax returns from the tax payers,  making
discussion with tax payers,  receiving customer declaring for tax 39
3.3.1.  Objectives 39
4.0. LEARNING OUT COMES 44
5.0  SELF EVALUATION 47
6. 0.  SELF DEVELOPMENT PLAN 48
7.0. CONCLUSION 49
8.0. RECOMMENDATIONS 50
0.1. LIST OF ABBREVIATION

UR/CBE: University of Rwanda- College of Business and Economics

SC: The Sector Council
SEC: The Sector Executive Committee
PAC: The Political and Administrative Committee
CDC: The Community Development committee
IPSAS: International Public Sector Accounting Standards
IRS: Internal Revenue Service
RRA: Rwanda Revenue Authority
PIT: Personal Income Tax
RDB: Rwanda Development Board
CIT: Corporate Income Tax
PAYE: Pay- As- You Earn 
VAT: Value- Added Tax
GRO: General Register Officer
UNICEF: United Nations International Children’s Emergency Fund
EDPRS: Economic Development and Poverty Reduction Strategy.
ECD: Early Child hood Development
CRC: Convention on the Right of the Child.
NIDA: National Identity card Agency
MINALOC: Ministry of Local Government.

  0.2. ACKNOWLEDGEMENT
As I come closer to the end of my studies, I first and  fore  most give thanks to the almighty God,
the provider  of knowledge and wisdom who enabled me to go far away of this report, I extend
my deep appreciation to my supervisors for the guidance and and advice provided during the
study that made it possible for me  to success fully complete this report,  Iam greatly indebted to
the staff  and customers  of KIRAMURUZI SECTOR for their valuable help and cooperation in
providing the needed information, Iam greatly indebted to my academic for their guidance and
advisory support,  I would like to express my heartfelt gratitude to the University of  Rwanda
College of Business and Economics, department of Economics for their valuable guidance  and 
for having willingly to direct me throughout  this work, Special thanks go to my parents for their
parental love sacrifice and moral support both encouragement and financially, my almighty God
bless you abundantly, last but not least I express my thanks to my colleagues and friends for their
care and love showed me, Dear friends you have never abandoned me and you accepted me to
support me during my studies, I will never forget  my close friends including my group for their
cooperation.  May almighty God bless you all abundantly?

 0.3. DECLARATION
I hereby declare that, except where otherwise indicated, this document is entirely my own
original work and has not submitted in whole or in part to any other university or other higher
learning institution for award degree or any other similar purposes.
Names: NIYOMUGABO Emmanuel 
Signature:………………………………….                   Date:……………………..                       

                                           

 0.4. CERTIFICATION1
I hereby certify that NIYOMUGABO Emmanuel, student at University of Rwanda, College of
Business and Economics, department of Economics at Gikondo campus did his intern ship in
kiramuruzi sector from 25th, June to3th, August, 2018.
Name of Internal supervisor:………………………………………………..
Signature:………………………………….                     Date:……………………

0.5. CERTIFICATION2
I hereby certify that NIYOMUGABO Emmanuel, student at university of Rwanda, College of
Business and Economics, department of Economics at Gikondo campus did his intern ship in
kiramuruzi sector from 25th, June to 3th August, 2018
Name of Academic Supervisor:……………………………………………..
Signature:………………………………..                      Date:……………………..
                                                                          

 0.6. INTERN SHIP REPORT

1.  ABSTRACT
This intern ship report  is a requirement  of  the partial fulfillment  for  the  award  of  bachelor’s 
degree  organized  by University  of  Rwanda- College  of  Business  and  Economics( UR/CBE).
This  intern ship  was  conducted  at  KIRAMURUZI  SECTOR, GATSIBO district, Eastern 
province  for  a period  of  six weeks  starting  from  25th  June  to 03th August  2018, which  up
lifted  my level of  thinking  of  the  class  theory  with  the  practice  at  the  place  of  work  in 
order  to  gain  professional  skills  in  the  working  environment.
The  objective  of  my  intern  ship  was  to  improve  my  skills  and  knowledge. During  that 
intern  ship ; I spend  much  of  the  time  working  with  my  Staff  and  Co-workers  of  the
organization  helping  them  to fulfill  some  important  tasks  like  register  birth,  taking 
marriage  and  civil  partnership  notices,  giving  certificates  like  birth  certificate,  marriage 
certificate  and  being  single  certificate,  death  certificate,  certificates  of  registration  serves 
several  purposes  a part  from  providing  that  the  event  has  been  registered. Birth 
registration  certificate  containing  the identity  of  the  parents  is  the  first  documentary 
evidence  of  the  identity  of  the  child. Certificates  of  marriage  and  death  are  evidence  of 
marriage  or  death  of  the  concerned.
Users  of  this  report  will  also  know  another  important  tasks  I performed  in  the  Revenue 
officer  department  of  the  sector  I was  responsible  for  collecting  delinquent  taxes  and 
overdue tax returns  from  the  tax  payers,  conducting  face-to- face  interviews  with  tax
payers,  obtaining  and  analyzing  financial  information  to  ascertain  their  ability  to  pay  the 
tax  bill,  making  discussion  with  the  tax payers,  receiving  customers  declaring  for  tax 
payment  where  I was  responsible  for  welcoming  the  customers  for  tax  payment, 
analyzing  the  kinds  of  activity  and  the  type  of  the  tax  would  be  assessed.
 In  this  report  contains  an over view of  two  important  tasks  I performed  as  an  interne 
where  the  User  will  see  the  technical  details,  scientific/professional  skills  required, 
problem  encountered  and  approach  taken  to  solve  them,  solution  designed/implemented, 
new  skills  or  knowledge  acquired  as well as  the  team  members  on  the  tasks.
This  intern ship  can  expect  to  have  a look  at  an over view  of  the  hosting  organization  of 
my  intern ship, the  description  and  objective  of  what  I did  throughout  my  intern ship 
period  including  summary  of  my  duties,  responsibilities  and  work  carried  out.
This  intern  ship  report  can  also  expect  to  have  a look  at  an over view  of  vision,  mission ,
values , principles, objectives, and  location  of  the  organization.
In fact  the  report  contains  six  chapters ,  first  chapter  describes  General  introduction  to 
KIRAMURUZI  SECTOR  and  it  contains  address and  location, vision, mission, values,
principles  and  objectives,  the  second  chapter  is  the  activities  performed  in  the  sector’s
staffs   and  their  duties  and  responsibilities,  the  third  chapter  describes  the  job  performed 
during  intern ship,  the  fourth  chapter  comprises  the  learning  out  comes  as  a result  of  my 
intern ship  job,  chapter  five  is  the  self –evaluation  of  intern  ship  and  chapter six  is  the 
self  development  which  includes  conclusion  and  recommendation.       

2. INTRODUCTION TO INSTITUTION

 2.1. Objective of intern ship

For all a academically private or public institution or universities; the intern ship for students are
carefully judged and considered as partial fulfillment of the requirements for the award of an
academic qualification.  That is that is the most case for all universities in the world. For
instance, college of business and economics (CBE) included. In addition intern ship is the
practice of knowledge and theories acquired during class room.

 2.2. BACK GROUND OF AN INSTITUTION

KIRAMURUZI SECTOR is one of the 14th sectors, is an agency and falls under ministry of
MINALOC. The entity is domiciled in Gatsibo district,  Eastern province, Rwanda. The address
of its registered office is:
 2.2.1. Principal   Activities 
The principal activity of the agency is services delivery.

2.3. ORGANIZATION STRUCTURE OF THE SECTOR

I. The sector council(sc)
 There is apolitical organ for policy-making decisions called the sector council. The number
of sector council members is determined by the number of cells forming the sector. The
sector council's functions include approval of sectors action plans and programmes and
ensuring the follow-up of their implementation.
II. The sector  Executive Committee(SEC)
The sector council (sc) elects the sector executive committee (SEC) to support the preparation
and implementation of its policies, plans, and decisions.
The SEC is composed of 10 members and monitors the day-to-day administration of the sector
and the implementation of the decisions and plans of the sector council.
The sector executive committee works with the technical support of its two sub-committees:

 The political and administrative committee(PAC)

 The community Development committee(CDC)
Sector's vision, mission and values describe how the sector is committed to carrying out its
functions.

 2.4. SECTOR VISION

Justice for a safe and stable.
2.5. SECTOR MISSION
Services to the community to promote provide and protect access to justice for a safe and stable.

 2.6. SECTOR VALUES

 Strengths-based-shift the collective thinking away from problem or deficit-based
approaches to a strengths-based approach that builds resiliency.
 Positive connections-between people and their key social, economic, political and
cultural environments based on respect and support.
 Quality relationships- within the sectors and between the sectors and communities, to
facilitate integrated multi-sectoral and multi level approaches.
 Determinants-universal approach to enhance protective and productive factors that
increase resiliency, and to reduce risk factors that limit productivity and sustainability.
 Participation-where people have a sense of engagement in the activities that affect them
 Diversity-acknowledging and recognizing the diverse needs and circumstances of our
communities, and the need to provide targeted responses for population groups facing extra
challenges.
 Evidence-based- providing information that the sector needs; developing and applying
the evidence base to inform best practice policy, funding, interventions, monitoring and
evaluation.
 Owner ship and empowerments- of young people, institutions and communities
 2.7. SECTOR PRINCIPLES
Law and justice sector provides services to the community to promote provide and protect access
to justice for a safe and stable, in accordance with the following principles:

 Law and justices are important justices encompass the whole nation, including its most
vulnerable populations.
 Human rights are sacrosanct.
 All should have access to justice and adequate resources to make informed choices.
 Law and justices services are effective when they are relevant and responsible to the
community's needs, and when service delivery is harmonized and provides value for money.
 A strong community is made up of empowered citizens who feel respected and supported
and have a sense of engagement in and owner ship of the activities that affect them
 The community should be able to have confidence in crime management process and
systems. Police responsiveness and visibility, and safety without fear of crime.
 Good governance must be at the fore front of sector operations. Accountability, integrity,
and codified performance standards are safe guarded by strong watch-dog roles.
 Laws and the legal process should be clear, consistent, accessible, efficient, up-to-date
and non-discriminatory.                             

2.8. PREPARATION OF BUDGET FOR THE SECTOR

2.8.1 Observation  
Article11 of ministerial order no 01/09 of 25/02/2009 determining the use of funds allocated at
sector level states that every year, the sector shall elaborate its budget showing expected revenue
and expenditure. The budget shall be elaborated by the executive secretary of the sector and
submitted to the district in accordance with the district budget preparation time frame.
The summary of the budget of the sectors of the district shall be appended to the budget of the
district
2.8.2. Review of expenditures

2.8.3. Observation
The Government policies and procedures; financial management and manual of accounting
(volume1,chap3,section 3.2) require that all expenditures be adequately supported  by documents
such as purchase order, invoice, delivery note which should be sequentially filed and properly
referenced.

 2.8.4official gazette no13 of 30 march 2015

MINISTERIAL ORDER No 001/15 of 23/02/2015 DETERMINING THE BUDGET TO BE
ALLOCATED TO THE SECTOR AND CELL
     THE MINISTER OF LOCAL GOVERNMENT:
Pursuant to the constitution of the Republic of Rwanda of 04 June 2013 as amended to date,
especially in articles 120,121 and 201
Pursuant to law no87/2013 of 11/09/2013 determining the organization and functioning of
decentralized administrative entities, especially in Article 184 
After consideration and approval by the cabinet, in its session of 15/12/2014
                             HERE BY ORDER
a. ARTICLE ONE: Purpose of this order
This order determines the budget to be allocated to the sector and cell
b. ARTICLE TWO: Origin of the budget allocated to the sector and cell
The budget allocated to the sector and the cell comes from the budget of the district in which the
entities are located.
The district's budget includes the budget for the sectors constituting the district.
The sector's budget includes the budget for the cells constituting the sector.
c. ARTICLE3: Planning and Budget
Each year the sector and the cell prepare their respective action plan and the budget.
The action plan and the budget for the sector and the cell are approved by their respective
councils. The sector's budget comprises the ordinary budget and the development budget.
The preparation and expenditure of the sector's and cell's budget comply with laws and guide
lines on the management of state finances and property.
After the approval of the district’s budget, the sector Executive secretary calls the cell's
Executive secretary for a meeting to develop a detailed budget expenditure for the annual budget.
d. ARTICLE4: Modalities for the allocation of the budget
Based on the activities provided for in the sector's action plan and provided in the district's
budget, the district allocates funds to the sector to enable it fulfill its responsibilities.
Where the sector has the responsibilities of providing each cell constituting it with ressources
required to fulfill its responsibilities.
Where the sector has additional activities to be implemented which are not provided for in the
district's approved budget, the district indicates to the sector the budget heading to be used to
implement such activities.
e. ARTICLE5: Account for the funds allocated to the sector
The funds allocated to the sector are deposited into a distrust’s account opened for each sector in
a bank close to the sector's head office by the district's Executive secretary on approval by the
district's council.
This account is written as follows:……………….District/………………….Sector.
f. ARTICLE6: Periodical release of funds
The district shall deposit into the account of each and every sector of the district every tenth day
of each month at the latest, the funds to implement the activities planned for that month
according to its detailed budget expenditure.
g. ARTICLE7: With drawal of the funds allocated to the sector
The Executive secretary, the officer in-charge of finance and the in-charge of good governance
are authorized to sign on cheques to with draw money from the sector's account.
Money can only be withdrawn from the sector's account if two(2) signatories provided for in
paragraph one of this article have signed on the cheque. The cheque to be cashed shall be
prepared by the sector's accountant.

h. ARTICLE8: Financial report

The sector shall prepare a monthly, quarterly and annual financial report.
The Executive secretary of the sector shall consolidate and analyze financial report from the cells
constituting the sector.
The sector shall transmit to the district the financial report of the previous month on the tenth day
of the following month at the latest.
i. ARTICLE9: Repealing provision
All prior provisions contrary to this order are here by repealed.
a. ARTICLE10: Commencement  
This order shall come into force on the date of its publication in the official Gazette of the
Republic of Rwanda.

 2.9. SERVICES OFFERED IN KIRAMURUZI SECTOR

   2.9.1. Activities in relation with revenue officer of the sector

A revenue officer is an individual who collects revenues such as taxes and duties on behalf of the
government. The specific duties of a revenue officer depend on the agency that employs him or
her. A revenue officer is generally employed by a government agency such as the Internal
Revenue Service (IRS). With the IRS, For instance, the primary responsibility of revenue
officers is collecting   delinquent taxes and overdue tax returns from tax payers. Their duties,
therefore include conducting face-to-face interviews with tax payers, obtaining and analyzing
financial information to ascertain their ability to pay the tax bill, designing payment plans to help
those with tax arrears pay them over time, and garnishing wages and seizing personal property to
pay off delinquent taxes. A revenue officer with the IRS is also responsible for filling extensions
on statuses of limitations for tax collection and also initiating administrative and judicial actions.
The tax collected is used for the betterment of the economy and all living in it.
In the USA and many other countries in the world, taxes are applied to some form of money
received by a tax payer.
The money could be income earned from salary, capital gains from investment appreciation,
dividends received as additional income, payment made for goods and services,etc.  A
percentage of the tax payer's earning or money is taken and remitted to the government. Payment
of taxes at rates levied by the state is compulsory, and tax-evasion the deliberate failure to pay
one's full tax liabilities- is punishable by law.
Most governments utilize an agency or department to collect taxes; in the United States, this
function is performed by the Internal Revenue Service (IRS)

 2.9.2. Mission statement 

Department's mission is to contribute to national growth and development by maximizing the
collection of all revenues due on imports, at minimum cost, and to facilitate trade through
providing a responsibility and efficient service to stake holder. 

 2.10.  DEFINITION OF TAXES AND FEES       

For the sake of improving tax compliance, RRA has prepared a simplified tax information
brochure on taxes collected by RRA and decentralized taxes and fees collected by RRA on
behalf of District and city of Kigali. It is mainly target newly opened profitable business helping
them to know obligations and comply with tax provision.
 Tax is a compulsory contribution levied by the government on income, business profits,
property, sales, in order to finance the Government activities/expenditure, it has legal basis, paid
according to the contributive capacity of each one, it does not have immediate counterpart.
  2.10.1. Decentralized taxes
Law no 59/2011 of 31/12/2011 establishing the sources of revenue and property of decentralized
entities and governing their management.
The purpose of this law is to describe and established the sources of revenue and property of
decentralized entities in Rwanda and to govern their management.

  2.10.2. Types of decentralized taxes:

a. Trade license tax: The trade license tax shall be paid by any person who commences a
profit oriented activity in Rwanda and its tax year shall start on 1st and end on December 31st
of that same year.
If taxable activities start after January, the trading license tax must be paid for the whole year. If
such activities start after January, the taxpayer must pay trading license equivalent to the
remaining months including the one in which the activities started.
As regards to persons conducting seasonal or periodic activities, the trading license tax must be
paid for a whole year, even though the taxable activities do not occur throughout the whole year.
Declaration will be done not later than 31st March of the tax year and in case of more than one
office, each branch/office will make a declaration.
The tax declaration shall show details of the taxable activities including the self-assessed tax due.
The trade license shall be calculated on the basis of the following tables:

2.10.3. All value added tax registered profit oriented activities

         Turnover                                                                             Tax due in Fr
        From Fr 1 to Fr 40,000,000                                                  60,000
       From 40,000,001 Frw to 60,000,000 Fr                                 90,000
      From 60,000,001 Fr to 150,000,000                                       150,000
     Above 150,000,000                                                                 250,000
The above calculation of the trade license tax is the turn over for previous year approved by
RRA not later than January 31st; RRA shall submit the necessary data to the concerned
Decentralized entity.

2.10.4. Non profit- oriented activities

Types of activity                                                         Rural area         Town        City of Kigali  

                                                                                            (Fr)               (Fr)
-Vendors without shops, small scale technicians               4,000             6,000         8,000
Who do not use machines?
-Transporters of people and goods on motor                       4,000            6,000         8,000
Cycles
-Traders and technicians who use machines                       20,000           30,000      
40,000               
-All other vehicles besides bicycles                                    40,000           40,000       40,000           
- For transport activities by motor boat                               20,000 on     20,000 on   20,000 on
                                                                                             each boat     each boat     each boat

-Other profit oriented activities                                              20,000        30,000          40,000

It is the district responsibility to determine whether an area is rural or urban and these taxes shall
be declared not later than January 31st the year.
Note: Trade license tax shall be displayed clearly at the entrance of the business premises or
affixed to the car, boat or any other vehicle for which the tax was paid.
Failure to present trade license tax certificate by a competent authorized older, shall be punished
by the administrative fine of ten 10,000 fr and pay the due tax.

2.10.5. Tax declaration

Not later than 31st March of the tax year, every tax payer must file an official tax declaration to
the decentralized entity where his/her activities are under taken.
If a tax payer operates branch offices, tax declaration shall be required for the head office as well
as for each branch. When several activities are carried out by the same company or a natural
person in the same premises, only one trading license tax certificate shall be required.
The tax declaration shall show details of the taxable activities including the self-assessed tax due.
The tax declaration must be personally signed by the person who will receive the trading
certificate. In case of a corporate entity, the tax declaration shall be signed by its property
authorized representative

             2.10.6. Tax rate

Concerned decentralized entity shall be paid within one (1) month from the day the tax
assessment notice is issued to the tax payer.

2.11. TRADING LICENSE TAX    

Payment of trading License tax and tax year the trading license tax shall be paid by any person
who commences a profit-oriented activity in Rwanda.
The tax year shall start on January 1st and end on December 31st of that same year.
If taxable activities start in January, the trading license tax must be paid for a whole year.
If such activities start after January, the tax payer must pay trading license tax equivalent to the
remaining months including the one in which the activities started.
As regards persons conducting seasonal or periodic activities, the trading license tax must be
paid for a whole year, even though the taxable activities do not occur throughout the whole year. 

 2.11.1. Tax payment

The tax, as assessed by the tax payer must be paid to the decentralized entity where the fixed
asset is located not later than March 31st of the tax year. As long as there is no general revision or
an assessment notice issued by the concerned decentralized entity, the same amount shall be paid
annually by the tax payer for four (4) consecutive tax years  
         2.12. REGISTRATION
  Any person who sets up a business or other activities that may be taxable is obliged to register
with the tax administration with in a period of seven (7) days from the beginning of the business
or activity or the establishment of the company and get a TIN. Now the company registration is
done at RDB.
2.12.1. INCOME TAX
A. TYPES OF INCOME TAXES
a. personal income taxes(pit)
 Flat tax regime:2million to 12 million of turn over
 Lump sum tax regime:3% of the turnover from 12 million to 20 million of turnover
 Real tax regime
PIT-Flat tax regime
Annual turnover                                          Annual tax to pay                  Quarterly tax to
pay  
 Below 2,000,000 rwf                                    No tax                                     No tax
2,000,000 rwf- 4,000,000 rwf                       60,000 rwf                              15,000 rwf
4,000,001 rwf- 7,000,000 rwf                       120,000 rwf                            30,000 rwf
7,000,001 rwf- 10,000,000 rwf                     210,000 rwf                            52,500 rwf
10,000,000 rwf- 12,000,000 rwf                  300,000 rwf                           75,000 rwf
PIT-Lump sum tax regime
Apply 3% of the turnover(12,000,001 Frw  up to 20,000,000 Frw) or apply accounting practice
 Annual profit on income in Frw                                          Tax rate
0-360,000                                                                                 0%
360,001-12,00,000                                                                  20%
Above 1,200,000                                                                     30%
b. corporate income tax(cit) 
30% of the income for companies
Declaration, tax payment    

 Annually (not later than 31st March) for the first year;
 Quarterly(not later than 30th june, 30th September, 31st of March)

c. withholding taxes

 5% of CIF on imports through customs if no quitus fiscal

 3% on public tenders if no quitus fiscal
 15%  for consultancies and non registered
 15% on net income in case of dividends payments
 Declared and paid within 15 days following the month the tax was withheld.
d. pay-as-you earn(paye)
The PAYE is a tax paid on employment income which includes all payments to an employee in
cash or/ and in kind. The employer has the responsibility to withhold PAYE before salary
payment.
Within 15 days , the employer must declare and pay PAYE before salary payment

 Within  15 days, the employer must declare and pay PAYE withheld tax on the previous
month/Quarter   
 INCOME                                                                                     TAX RATES
 0-30,000                                                                                                  0%
30,001-100,000                                                                                        20%
Above 100,000                                                                                         30%
Casual laborer(>30,000)                                                                          15%
e)Evalue added tax(vat)  
A tax payer to register on Value Added Tax (VAT) should:

 Have realized a turnover of 20,000,000Frw per year Frw or 5,000,000 per quarter or
register voluntarily.   
 Have VAT registration certificate
 Have and use Electronic Billing Machine(EBM)
 VAT is at 18% and paid by the final consumer.
 VAT is declared and paid in 15 days following the month/quarter in which tax was collected.
2.12.2. VAT mechanism

 Payment position: input VAT<output  VAT

 VAT refund: input VAT>output VAT
 Null: input VAT=output VAT
  2.12.3 DECENTRALIZED TAXES COLLECTED

A. Trading license tax

The trading license tax shall be paid by any person who commences a profit-oriented activity
in Rwanda. It is paid before starting activities. It is declared and paid not later than 31st
March and considers the following:

 Location(rural area, town or city of Kigali)

 Business being carried out
 Be a VAT registered or not
B. Fixed asset tax
Fixed asset tax is levied on:

 The market value of parcels of land

 The market value of buiding and all improvement registered
 The value land exploited for quarry purposes
 The market value of usufruct with a title deed
It is paid before starting activities. It is declared and paid not later than 31st March
C. Rental income tax
 Rental income tax shall be charged on income generated by individuals from rented fixed
assets located in Rwanda 
 The income taxable year calculating the tax shall start on January 1st and end on
December 31st of the previous year which shall be the income taxable year.
 Income from rented buildings in all or part
 Income from rented improvements in whole or in parts
 Any other to which rental income may be accrued. It is paid before starting activities. It is
declared and paid not later than 31st march

 2.12.FEES ON LAND LEASE

Any person owning land and holding a land lease certificate issued by the competent institution
shall pay an annual land lease fee based on square meter or hectare.
The council of a concerned decentralized entity shall determine the fees to be paid annually on
land lease based on the infrastructure on the area where the land is located and its use.
It is declared and paid not later than 31st December each year.
2.14. ACTIVITIES IN RELATION WITH CIVIL REGISTRAR OF THE SECTOR

     2.14.1. Job purpose                           

1. In accordance with current legislative requirements and country council standards:
a. Register births, deaths, still births, marriages and civil partner ships
b. Take marriage and civil partnership notices
c. Conduct marriage, civil partnership, citizenship and other ceremonies
d. Carry out Nationality/settlement checking and other related services
 2. Carry out associated administrative and accounting procedures
3. Undertake additional duties as assigned in support of service delivery
 2.14.2. Principal Accountabilities
a. Registration
 Register births, stillbirths, deaths, marriages and civil partnerships(including re-
registration, corrections and adoptions)
 Take birth and deaths declarations
 Carry out “special circumstances” registrations such as Registrar General' s Licenses,
registrations for housebound or detained persons and out of hours registrations
 Maintain current knowledge of registration law and procedures
 Provide advice and information on registration issues to members of the public face to
face,by telephone or by email, including birth and death registration and all aspects of
marriage and civil partner ships, from notice requirements through to statutory and non-
statutory ceremonies and registration
b. Notices 
 Take notices of marriage and civil partnership
c) Ceremonies

 Assist customers in planning the details for any ceremony being arranged
 Conduct civil marriage ceremonies, civil partnership ceremonies and citizenship
ceremonies in accordance with the relevant acts
 Conduct celebrant ceremonies such as renewal of vows and baby naming
a. Clerical and Administration
 Carry out all associated administrative tasks associated with the role
 Collect record and account for cash, cheque, credit card and on line payments from the
public, and arrange the banking of fees in accordance with country and General Register
office requirements
 Check and submit quarterly copies to the general register office(GRO) and produce and
issue regular reports as required 
 Prepare and issue certified copies of birth, death, marriage and civil partnership
certificates
 Cover reception/clerical duties(where in place) 
2.14.3. OVER VIEW OF BIRTH REGISTRATION
Birth registration is known as the official and permanent recording of a child's birth by the state.
It is the first point of contact between a child and the state; it is the first and fundamental in and
of itself, a door to other rights, providing a measure of protection against age-related exploitation
and abuse. Although it seems simpler than recording the name, sex, percentage, time and place
of child's birth. UNICEF describes birth registration as an affective civil registration system that
acknowledges the person's existence before the law, establishes family ties, and tracks the major
events of an individual's life, from birth to marriage and death. Furthermore, birth registration
stands both as fundamental right and strong institution towards the promotion of the well being
of children and their protection against any form of violence. 
An effective and efficient birth registration system is critical both as fundamental right and a
strong device towards promoting the wellbeing of children and their protection against all forms
of violence and deprivation. International law, regional and the national legal frameworks as well
as scholarly articles all acknowledge that the child's registration  immediately after birth
guarantees the rights from birth to name, nationality, family  relations  and all the related
privileges.
The government of Rwanda through the Economic Development and Povert Reduction strategy
(EDPRS) envisages an early child hood Development (ECD)  Policy for all infants and young
children in order to achieve their full development potential. In addition, the ECD policy
recognizes low birth registration in Rwanda as one of the hinderances to the protection,
promotion and fulfillment of the rights of a child, as enshrined in the EDPRS:'For this purpose,
the government of Rwanda is committed to scale up birth registration technology such as CVRS,
HMIS, and cell phones'SMS-based data collection system across the country, should they prove
to be effective.International and country level policy and legal frame works acknowledge the
need for birth registration as a legal device promoting the rights of children. Article7 of the
United Nations Convention on the rights of the child (CRC) provides that the child shall be
registered immediately after birth and shall have the right from births to name, right to
nationality and also emphasized in the international covenant on civil and political rights (1966)
in its article24, “every child shall be registered after birth and shall be given a name and every
child has the right to acquire a nationality”.  In Rwanda, the constitution of the republic of
Rwanda of 2003 as revised in 2005 in its article19, gives a strong provision of children's rights to
specific mechanisms of protection by his/her family, other Rwandans and the state, depending on
his or her age and living conditions, as provided for by the national and international law. There
are also a number of laws supporting this commitment such as law No 22 of 28th June 2011
establishing the National Commission for children and determining its mission, organization and
functioning. Among its main mandates include the role to promote and ensure child education
that enables the child to be a worthy and patriotic citizen; to develop a national partnership and
coordination framework aimed at promoting child's rights, among others. Other laws, policies
and national documents relating to child's rights, include the law relating to the rights and
protection of the child of 14th December 2011, the GBV law, the civil code, the OVC policy,
general comments on birth registration by the CRC committee, the action plan of the National
Commission for Children, etc.
Secondly, the task of birth registration comes as part of other multiple tasks for the civil
registrars at sector offices and data managers at hospitals and health centers. Their high volume
workload  include but it is not limited to the following tasks:
 Civil  Registrar CRVS, Notary services, civil registration, marriage registration, death
officiating in marriage ceremonies, several certificates and attestations, being in charge of good
governance at sector level, organize'Umuganda'(community work), follow-up on population
requests etc.
Box (1). Some of the shortcoming of CVRS include the following:
1. The CRVS system is inflexible. It does not accept to register a child without the identity of
the    father. Unless the mother says that the father is unavailable, which establishes a permanent
status of:' father unknown or absent' for the child;
2. The system does not accommodate more than two children born on the same dates to the
same                                              parents (this does not apply for triplets or more);
3. The system does not accommodate certain professions; it is not exhaustive in terms of
occupations;
4. The system does not allow for editing of data after validation of the entry;
5. The internet connection and the electricity are not reliable and hinder the registration of
children; while the registrars record the information in a Register book, they hardly find time to
upload that information in the system, which creates backlogs and eventually discrepancy
between the books and the web-based systems;

2.14.4. IREMBO
Irembo is Rwanda's program managed by Rwanda on line in partnership with the NIDA Irembo's
birth registration system was introduced recently (july2016) as a one-stop portal for e-
government services. It is aimed to increase easy access, efficiency, and reliability  of
government services. As far as birth registration is concerned, Irembo will be generating
electronic birth certificates(see image below). However, the data Managers of Hospitals and
health centers are not connected to Irembo, nor are the civil Registration and Notary services
Officers at sector level. For the success of the project, all these actors need to be given the
appropriate credentials and training to log onto Irembo and factors Irembo in their daily work. It
is yet to be harmonized with other systems such as the CVRS,HMIS, and NIDA
2.14.5. USE OF CIVIL REGISTRATION DOCUMENTS
The civil registration documents include the registers, certificates or certified extracts from the
registers as well as list of events or a data base of events. The use of these items would depend
on circumstances and the purpose for which they are sought to be used as well as  perception of
the user about the reliability of the information contained therein. this chapter discusses some of
the important uses of the documents and the prerequisites of putting the document for such uses.
While the certificates pertain to individuals. The lists may have uses for many administrative

2.14.6. CERTIFICATES
 The legal acceptance of civil registration documents as proof the particulars regarding the event
is necessary for promoting their use. The CRVS law or the law on evidences in the country
should recognize this fact. If such provisions are not present in either of the law,  they should be
included in the civil registration law as early as possible.
a. Birth certificates
The primary use of birth certificates or the extracts of the entries relating to a particular birth is to
prove the following particulars relating to birth:
a. Date of birth
b. Names of parents
c. Gender of the new born
 d. Address of the parents
e. Place of birth
f. Name of the child
 It may be seen that these particulars together uniquely establish the identity the child and this is
the first use of the birth certificate. It is also proof of its date of birth which is required for getting
benefits under many government programs. These include, school admission, immunization at
correct time, etc. birth certificate issued by the authority established under national CRVS law is
recognized in many countries and have higher acceptance than other documents having same
information.

b. Death Certificate  
The death certificate is required in many situations. As the event relates to adult individual who
may have acquired wealth or have had running transactions  in his life time, proof the individuals
death is important to decide on the future of his wealth or for the systems running the
transactions to stop further transactions. A typical death certificate would include,
a. Name of the diseased 
b. Address of the diseased
c. Date of death
d. Place of death
Through many agencies that use a death certificate may like to have the cause of death also in the
death certificate, in most countries it is not included as it is considered a personal information of
the individual that is not to be revealed to the public. The death certificate is used as proof of
death of the person and is a mandatory document to settle inheritance and insurance claims in
many countries. These may also require a certificate of cause of death to ensure that the death did
occurred due to natural causes, causes covered by the insurance policy, etc.. They are also used
in many countries to stop financial transactions in the name of the deceased.  
 c)Marriage certificate
Marriage registration certificate is considered as the proof of marriage between the individuals
concerned. A marriage certificate typically would have the following information
a. Names of the bride and the groom
b. Address of the bride the groom
c. Date of marriage
d. Place of marriage
e. Names of witnesses or the name of person/authority who conducted the marriage

2.15.Duties and Responsibilities of Revenue officer of the sector   

 Educate tax payers about their tax responsibilities.
 Utilize analytical and investigative skills to enforce the tax laws.
 Protect the interests of the federal government and tax-paying public.
  Obtain regular trainings in tax law, business law, investigative techniques, and
inforcement procedures.
 Utilize different courses of action on a case-by-case basis.
 Garnish bank accounts and wages.
 Seize real and personal property if necessary to satisfy delinquent taxes.
 Provide guidance and service on various financial problems in order to assist a tax payer
with resolving their tax problems
 Inform tax payers on their rights under the law.
 Provide tax payers with quality customer service, ensuring their safety and well being.

2.16.Duties and Responsibilities of Civil Registrar officer of the sector

The Civil Registrar shall take charge of the office of the civil Registry and shall

 Compile the same monthly and prepare and send any information required of them by the
Civil Registrar- General;
 Order the binding, properly classified, of all certificates or documents registered during
the year;
 Send to the Civil Registrar- General(through his designated representative) during the
first ten days of each month , for filling;
 Index the same to facilitate search and  identification in case any information is required;
 Accept all registrable documents and  judicial decrees/orders affecting the civil status of
the persons;
 Transcribe and enter immediately up on receipt all registrable documents and judicial
decrees affecting the civil status of persons in the appropriate Civil Registry books;
 Receive applications for the issuance of a marriage license and after determining that the
requirements and supporting certificates and publication thereof for the prescribed period
have been compilied with, shall issue the license up on the payment of the authorized fee
to the treasurer;
 Coordinate with the office of the Civil Registrar-General(National statistics office) in
conducting educational campaigns for vital registration and assist in the preparation of
demographic and other statistics for the local government unit concerned.
 File, keep and preserve civil registry records as per archival system mandated by the local
government code.
 Submit status reports on the condition of civil registry documents filed in the civil
registry office whenever there are changes of the previous status of files
 Reconstruct destroyed civil registry records up on compliance with the requirements
following the procedures established by the office of the Civil Registrar-General;
 Make available at all times the civil registry forms in his office.

 2.17.Duties and Responsibilities of Accountant

 The safe guarding of public funds and property under his or her control
 The regularity and proprety of all transactions in each appropriation account bearing his
or her signature
  Ensuring that all relevant financial considerations  are taken into account and where
necessary, brought to the attention of the Minister where they concern the preparation and
implementation of policy proposals relating to expenditure or income for which he or she
is Accounting officer.
 Economy and efficiency in the administration of the department. This includes ensuring
that there are adequate financial management systems in place to support the proper
administration of the department in an economic and efficient way.
 The adequacy of arrangements with in the department/office to ensure the correctness of
all payments under his/her control and the prompt and efficient recovery and bringing to
account of all receipts connected  with the vote, or with fund for which the department is
responsible.
 Ensuring that the department of public expenditure and reform sanction for expenditure
has been obtained and for the maintenance of a central record of both delegated and
specific sanctions.
 Responsibilities for internal audit, including regularly reviewing the internal audit
function to ensure there is the desired quality of assurance on the adequacy, reliability
and efficiency of the departmentˈs internal control system.
 Ensuring that there is a clear frame work for control (including financial reporting) and
accountability for public funds in bodies operating under the aegis of the department.
Accounting officers are required to include with the appropriation account for their
department/office a statement on their organizationˈs systems of internal financial control.    

2.18.Duties and Responsibilities of Good governance officer 

Good governance manages and allocates resources to respond to combined problems of its
citizens. Hence states should be assessed on both the quality and the quantity of public goods
provided to citizens.
Human development report issued insists on Good governance as a democratic exigency. In
order to rid corruption, provides rights, the means, and the capacity to  participate in the
decisions that affect their lives and to hold their governments accountable for what they do.
Day-to-day tasks would vary according to the department and level of responsibility, but may
include the following:

 Managing and evaluating the projects

 Writing reports and briefing papers
 Dealing with enquiries and giving advice
 Presenting information at meetings

         3. 0. JOB DISCRIPTION

          3.1 GENERAL INTRODUCTION

During six weeks of intern ship I learned everything every thing in all units and I should state
and I should state what I learnt during intern ship and the main tasks I performed like
scientific/professional skills, new skills/knowledge acquired, problems encountered and
approach taken to solve them, solution/design implemented
My intern ship was conducted during a period of six weeks starting from 25th/June/2018 to
3th/August/2018 in KIRAMURUZI SECTOR. During this period, I net worked with several
people and help them to perform different tasks , during this period I learned every thing that
play more important to my practical training as well as to the organization as a whole I started
my practical training in civil registrar officer where Civil Registrar were having a lot of duties
that must be performed  during that period and me as interne, I were supposed to do whatever
activities were assigned to me, where I was first trained on those activities, how the work is
perfomed and  then we entered into the office of Civil Registrar, since it was the first day of my
intern ship, I did not meet with a lot of duties I were supposed  to visit the office,  arranging  and
putting different kinds of document or certificates and books into their  appropriate(suitable)
order and after I was supposed to register childˈs birth  into the books of Civil Registrar and after
words we record them into the computer , I performed also other different tasks like take
marriage and civil partner ship notices  where the process of the registration of  marriage has to
be different from those of births and deaths. Unlike the newly born child or the diseased, where
the principal actors in this are the bride and the groom, and both adults who can take care of the
registration process them selves. I facilitated Civil Registrar officer in all of these work
.wherever possible the couple should personally appear before the Registrar with required
documents. Except civil registrar officer I have net worked with different staffs like Revenue
officer, Good governance and also one week with accountant and help them to perform different
tasks.
On the second week of my intern ship I directed my journey to the Revenue officer of
KIRAMURUZI SECTOR , where the tasks I was assigned  different important tasks like
Receiving customers declaring for tax, making discussion with tax payers, getting information
with tax payers and designing the payment plan where I was responsible welcoming the
customers for tax payment, analyzing the kind  of activity and the type of the tax would be
assessed, collecting delinquent taxes and overdue tax returns from the tax payers  where I was
supposed to receive different customers declaring for tax and those who wish to pay the tax and
also help the revenue officer to deal with the tax affairs of individuals and small business.
I also perfomed some activities with governance officer of the sector and help the to fulfill some
tasks preparing and organizing the community work(Umuganda) , after one week later , at the
end of my intern ship I socialized and worked with my supervisor  with position  Accountant, I
took time and spend one week learning the activities performed by the Accountant, I was
interested in and full of curiosity to see the activities and duties of the Accountant, He welcomed
me and show me some different tasks that I can help him to perform among those include the
following: Facilitating the Accountant in recording the transactions into soft ware “SMART”
FMIS , Filling the accounting documents and register for those who need for payment . Where I
was supposed for collecting all those supporting document need for payment and then register 
them and filing them into accountant books, another duty, He gave me different document at
every end of financial year and then reporting to the district, I worked with Accountant who were
my supervisor at the end of the period.
    Scientific/professional skills acquired
During the period of intern ship I tried to approach different staffs and I gained many helpful
experience and skills and I can state some use fullness skills acquired and experience during
intern ship period like:

 Self confidence
 Hard working
 Inter personal skills
 Problem solving skills
 Flexibility and adaptability
 Organizational skills
 Time respecting
 Innovation
Problems encountered during my intern ship training
Apart from the knowledge acquired, which uplifted my level of thinking and descion making, I
was interested in all the duty and responsibility assigned to me.
However, I was faced with some issues which had an effect on the quality of knowledge
acquired as follows:
Time limits: The period of six weeks is short for my practical training because I wanted to know
more about the organization, my target was to visit all staffs looking their working environment
but the time took me without exhausting my target and ambition that I had to achieve for my
intern ship.
Another problem is that the employees within the organization appear to be much busier most of
the time and then I did not ask everything to my co-workers and gain full knowledge and more
explaination about the organization , because of the time the most employees were concentrated
on report because they were at the end of financial year. The activities undertaken were less to
my practical training.
Solution designed/ implemented    
After finding the cause of problem, I manage my time by dividing six weeks according to
different units. I tried to ask more clarification whenever I met with difficulities and focusing on
the work I were assigned and also being flexible for every employee in different services.
New skills/ Knowledge acquired 
During the intern ship training period I gained new skills like knowing how to record the
transactions into soft ware “SMART”FMIS  , Knowing all service offered by IREMBO as one
stop portal for e-government services, knowing different types of tax assessed to the tax payer
In additional to new skills I gained are:

 Hard working skills

  Self confidence skills
 Problem solving skills
 Punctuality(respecting the time)
 Organizational skills 
During my Intern ship period I performed different tasks, let me now talk to two Important tasks,
its objectives, responsibilities that was in the performing the tasks.
The role of the intern (trainee) to the organization
My role to the organization was to support my co-workers in daily activities by performing
different activities said above to increase the performance and efficiency of the organization, by
working hard. All those above have become huge contribution to my co-workers as well as to the
whole organization.
Importance of this role to the organization
The importance of this role to organization was to improve the performance of the organization
and also to achieve the objectives efficiently and effectively

3.2.Task one, Register birth,  

The important task I performed is register birth, where I was responsible to wake up early
morning and start my activity of recording child’s birth , I was dealing with the people who
registering children in the book of civil registrar were the document and necessities were
provided to register for child were as follows:
- Identity card of both father and mother
- Hospitalization status
- Date of birth
- Place of birth
-  Sex
-Two witnesses and their signature
I was not permitted by civil registrar to register children with out of those provided documents
and information necessary for recording childˈs birth. In case that there is no presence of both
mother and father, any one of them can register a child. In other words, the physical presence of
the father is not a requirement for registering a child.   

3.2.1. The objectives

The  primary  purpose  of  civil  registration  is  to  establish  the  legal documents  required.
Civil  registration  generates  documentation  that  supports  an individual’s  right  to 
recognition  as  a person  before  the  law  and  acknowledges  their  formal  relation ship  with
the  state.
Individuals  are  able  to have  their  existence, identity  and  vital  events legally  recognized 
and  obtain  proof  of  legal  and  civil  status  through  valid  certificates. 

3.2.2.My responsibilities
 Being in the office looking after civil registration work
 Filing registrable certificates and document  presented to me
 Issue certified transcripts or copies of any certificate or document  registered
 File, keep and preserve in a secured place the books required  by law

 3.2.3.TASK DESCRIPTION
This task is not easy for every one who is not specialized in this field of civil registration and
vital statistics(CRVS)  like  birth registration and adoption, death registration, marriage
registration  and  giving  certificates like births  certificates, marriage  certificates, being single
certificates  because  it requires information about civil registration and  vital statistics of events
as an expert or( know how).
Technical details 
This is very important task to the organization due to the service offered since , it is fundamental
right and a strong device to words promoting the well being of children and their protection
against all forms of violence and  deprivation.
Professional skills required 
This task requires a person to have techiniques like speed and hard working and managerial
skills because there is a lot of books look like similar, to find that is needed by some one, it was
difficult task,

 Managerial skills, where there is a people who not ful fill the requirement in the
registering of children, to register  a child were to first check all requirements necessary
for registration.
 Strong number skills, there was a big number of people who need to be served for
different services, to perform the task requires to stand long hours serving many people
for different services. And me as interne, I was affordable to start the work early morning
and turn back home in the evening.
 Computer skills, knowledge on micro soft word, excel and internet browser for giving
different services related to IREMBO and recording vital events into the computer.
 Sitting long hours, the time schedule for working were to start in the morning and end in
the evening, for this reason, I were able to sit long hours in order to perform my task I
was assigned efficiently and effectively.
 Ability to work independently of others, the task of civil registrar requires to be self
independent to stand and solve different problems, discussion with people without any
support from any one or without any one who remind you what to do.
 Interpersonal skills, I gained how to interact and work effectively with others, it is
important because I shared with others and communicate with them both individually and
 in groups. This is for a person who works under interpersonal are capable to perform the
task very efficiently and effectively.
In additional to the skills acquired:

 Listening skills
 Descion making skills
 Problem solving
 Verbal communication skills
 Non-verbal communication skills 
Problems encountered and approach taken to solve them
After one week working  with Civil Registrar officer, the Civil Registrar has taken a day off of
around  one week and a half , He left me alone  responsible for all those tasks, it was not easy
work, but after one week working together I tried to capture some important tasks which uplifted
my level of thinking and descion making, as A student who want to know more, I tried to
approach my co-workers like good governance officer and secretary of the sector to help me to
ful fill some tasks that I were not able to handle, and then after that I come as master and giving
different document like birth certificate, marriage certificate and being single certificate  another
problems,
Dealing with Civil Registrar officer’s activities is not easy work since, there is a lot of books
which look like similar, to take time to find the book that is needed by some one is not easy
work. Since there is different kinds of books like death, birth, marriage registers etc…. among
these books were validated in different periods. To find peopleˈs birth certificate, marriage
certificate, death certificate were to first check into these books which is not easy and then find
them into computer. You must have clear vision and managerial skills, hard working and sitting
long hours. Since, there was a lot of people registered in different books and their name appear
with the same alphabetical order 
Solution designed/Implemented 
For my case as new interne into the organization, to solve the problem I used managerial skills,
hard working, clear vision and accepting to sit long hours finding different document and various
services that are needed by the people.
For the time the civil registrar has taken a leave, the only solution I have taken, I tried to call up
on Governance officer, Secretary of the sector and other Co-workers for guidance.
   TEAM MEMBERS ON THE TASKS
 Team members to this task was composed by a set of officers in charge of Supervisors whose
position is Accountant, His responsibilities have been mentioned above and my Co-workers
      My Co-workers
The team was composed by a set officer in charge of:
Revenue officer whose Responsibilities have been seen above.
Good governance officer whose also Responsibilities have been seen above

3.3.  Task 2: Collecting delinquent taxes and overdue tax returns from the tax payers, 
making discussion with tax payers,  receiving customer declaring for tax  

       3.3.1.  Objectives 
My objective to this task was to know different types of tax paid and how they are charged
according to the variation of tax rates. For example like PIT-Lump sum tax regime,PAY-AS-
YOU EARN(PAYE) and so many other types of tax that I have not mentioned here.
 1. PAY-AS-YOU EARN (PAYE)
The PAYE is a tax paid on employment income which includes all payments to an employee in
cash or/and in kind. The employer has the responsibility to with hold PAYE before salary
payment.
With in 15 days, the employer must declare and pay PAYE with held tax on the previous
month/Quarter

INCOME TAX RATES

0%
0-30,000
20%
30,OO1-100,000
30%
Above 100,000
Casual 15%
laborer(>30,000)
A career as a revenue officer could be a great fit for you, if you have an interest in Economics,
accounting, tax compliance, and working with the public and you can keep tact ful and assertive
in stress ful situations.
The main working objectives would be to inforce the tax code and to collect on delinquent
accounts.
       My responsibilities 

 Sending out notices via the mail 

 Making phone calls to delinquent tax payer
 Visiting  tax debtors at work or at home
     TASK DESCRIPTION
     TECHNICAL DETAIL
After handling the activities with Civil Registrar officer, I directed my journey to the revenue
officer of the sector where I performed different tasks and among those tasks include the
following:  collecting delinquent taxes and over due tax returns from the tax payer, Receiving
customers declaring for tax, Making phone calls to delinquent tax payers, visiting tax debtors at
home or at works, Receiving customers declaring for tax, Making discussion with tax payer
This was very big task to perform to me as Interne since we were supposed in investigating and
dealing with people who try to avoid paying tax. Our aim was to help people in difficulty by
giving them time to pay what they owe, but to enforce payments from people who won’t pay. If
the person cannot pay all the tax they owe at once, the revenue officer can help them reach an
agreement to pay over a certain period of time. We were also involved in customer service, by
telephone, in writing or face to face. We might  work in a contact centre, supervising a team or
helping members of the public to understand  tax  and  giving advice on, for example  tax 
credits, National insurance or student  loan  repayments.
Scientific/professional skills required

 Effective time management skills.

 Ability to work independently of others.
 Advanced communication skills, both verbal and written.
 Sound decision-making skills and the willingness to assume responsibility for the
consequences of those decisions.
 Intermediate skills using micro soft word and Excel.
 Knowledge and understanding of generally accepted accounting principles and practices.
 Knowledge of state  laws  and  local ordinances pertaining to revenue  collections, and
occupational licenses
 Knowledge and experience with preparation personal computer programs and reports.
 Knowledge of and experience with computerized billing and collection systems.
 Ability to examine records and comple returns for all tax schedules.
 Ability to explain and promote the stateˈs position on issues and yet remain sensitive to
tax payerˈs rights.
 Ability  to deal  with  conflict  in  a professional  manner  during  highly emotional 
situations.
 Ability to utilize an integrated accounting soft ware system.
 Ability to analyze and research documents.
 Ability to formulate policies.
 Ability to deal courteously, tact fully and firmly with the public.
 Ability to establish and maintain effective working relationships with others.
 Ability  to operate  a variety of office machines and equipment  including  a calculator,
word  processor, type writer, copy  machine and  micro fieke reader.
  Problems encountered  
The major  problems  of  taxation  is  tax evasion  and  tax avoidance, this  covers  the  overall 
problem  affecting  taxation
The First problem is Inability to pay your tax  debt. One of the most common  tax problems  is
simply  being  unable  to pay  the taxes  that  you  owe  to the  IRS. This is a stress ful  and
frustrating  situation  to be in, and  unfortunately  it can result in a number  of  additional 
problems  that  will hurt your  finances even further. The second problem is penalties and
interest.
From the moment you miss your first tax dead line, you will likely start incurring penalties and
interest from the IRS. So, if your back taxes have gone unpaid for years, then you have likely
amassed a much longer you wait to pay it off, the larger that the debt will become.
The third problem is the Wage Garnishment
A wage garnishment allows the IRS to collect money from you without you paying them
directly. The IRS will instead contact your employer, who will be obligated by law to deduct 
funds from your wages(up to 80% per pay check) to pay off the debt.
The fourth problem is Lien and levies.
A federal tax lien and account levies are additional aggressive actions the IRS will take to
penalize you and collect the money you owe without you paying the IRS directly. The tax lien
will appear in your credit report, making it nearly impossible for you to obtain a loan for any
purpose. Account levies will enable the IRS to take money directly from your financial
accounts, including checking, saving or retirement accounts.
Fifth problem is Delinquent pay roll taxes
If you are a business stake holder who has failed to pay taxes you have with held from
employee’s pay checks, then you may be subject to stiff fines and potentially other charges.
The IRS has the right to go after company assets as well as the businessˈs owners and officers
Sixth problems is the state tax problems
Individual states are often even more force ful than the IRS in their collection efforts, and will
need to be addressed on their own. 

    Solution designed/ implemented

 The First Solution: offer in compromise
This is a program for those who can not afford to pay their tax debt in full. With the help of
skilled tax professional to negociate on your behalf, you may be able to settle your debt for
considerably less than what you owe. 
The second solution: Penality abatement. An experienced tax professional may be able to reduce
your penalities, potentially reducing your total debt considerably. Your attorney will take the
necessary steps to prove that you meet atleast one of the three requirements to qualify for
abatement: reasonable cause, administrative waves, or a mistake by the IRS.
The third solution is the wage garnishment release.
A tax lawyer can put a hold on the status of the garnishment, and will negociate with the IRS on
your behalf to determine the best settlement for your financial situation.
The Fourth solution is Lien/Levy Release. With professional representation, you may be able to
release these federal tax lien or other levies. Depending on your situation, your tax professional
will work to reserve these IRS actions so that you can address your tax debt problems.
Fifth solution is pay roll tax representation. An experienced tax professional is essential in this
case, as you will need professional representation to negociate with the IRS and come to an
agreement that protects you, your business and your assets.
The Sixth Solution is state tax disputes and settlement negotiations.
Be sure to work with an attorney who has success fully represented  other  tax payers in
connection  with their state tax  problems  and can  provide  a variety of solutions, such as a state
tax audit settlement negotiation, mediation hearings or payment plans.   
     Skills, Knowledge acquired

 Inter personal skills to deal with staff, other professionals, and tax payers.
 Customer  service  skills
 Team  work  skills
 Strong  number  skills
 Effective verbal and written  communication skills
 Listening  skills
 Strong  negotiating  skills
 IT skills HM Revenue and customs  uses  computer  system  to  calculate  and record  tax 
payments
 Telephone  skills
 To be able to manage people and resources.
TEAM MEMBERS ON THE TASK
My Supervisor whose position Accountant and his responsibilities have been discussed above
    MY CO-WORKERS
Civil Registrar officer also his responsibilities also His responsibililities have been discussed 
Team was also composed by Good governance officer whose responsibilities have been seen
above .
4.0. LEARNING OUT COMES
My first day on intern ship job
    CONTEXT
On  my first day of intern ship, it was the beginning  day of the week, I  worked up early
morning, putting all things properly, and then prepare how am I going to start my intern ship
job, then at the entrance of an institution or organization, I meet with Civil registrar officer
since, He had a lot of duties that must be  performed during that  week, He  asked  me  how  am
I feeling to start an intern ship, I was very curious to start that  day  serving  people  and  being 
recognized  as very important  person(VIP) in front of the population. My first day  was so
strange  but  full  of  fun because  I was so serious and  full  of curiosity  to know everything that
was taking  place  there  and how it was being done  into the organization. I was behaving and
conducting as  A BOSS  of  the  company who is going  to ful fill  everything  that was taking 
place  there   in  the  organization.
   My role 
As  the new  comer  into  the  comer  into the organization,  I tried to understand  Civil 
Registrar  for  his  work,  he  showed  me  how  his  work  is performed  and  then  me  as 
interne  in the  organization  I performed  my  responsibilities as usual and  expected.
 Action taken
I acted the task assigned to me independently  using  the  practical  skills  I acquired  from the 
Civil Registrar, and  I tried  to ask whenever possible  my co-workers  and  I  prefer to acquire
more professional  skills  following  what  happened  at  that  time.
Performance
I tried to reduce  what makes me fear about, and  for any  new cases I meet with  I tried to call  
Civil Registrar  and  my  Co-workers  for  guidance, then  I conducted  my  work  as  required 
and  suitably.
Improvement  
I tried to follow all  the  work  guidelines  and  pay  so  much  attention  in recording, and  even 
all activities  conducted  during  that period, I made whatever possible to increase  the efficiency 
and  effectiveness  of the organization.
Guidance
I always sought  assistance  and  guidance  from  Civil  Registrar  and  my  Co- workers  since, 
the  activities  were all  new to me, I tried  to ask Civil Registrar  and  my Co- workers  on how a
certain  activities  should be performed  for  giving  certificates like  birth  certificate, Marriage 
certificate, and being  Single certificate.
Gain/learn
During  my intern ship period  I gained  new  skills  like  work  performed  by Civil Registrar,  I
socialized with my Co-workers who would  be  important  to my future, I  Learned the
importance of intern ship, but what was special for me   is the recognition  I got throughout  my 
intern ship.
  My best day on intern ship
    Context
My best day on intern ship was the day I worked in a team members, because, it helped me to
gain more skills and to adapt very easy the working environment, another day was the day at the
end of my intern ship period where I had been given the task to report to the district the financial
report since, it was at the end of financial year. I put on good suites to perform  the work, It was
my best day since, I were given  much financial support  to spend  for  travelling  and other
necessary requirements  and the balance  remains  I were using  in whatever service I want in
my  every daily life.
   My role 
Me and  my  co-workers, we were  gathering  all activities of  the Civil Registrar  putting 
together, conducting  marriage  and  other  ceremonies of  civil  partner ship notice. Another role
was to report to district the financial report for verifying all financial activities of the sector.
    Action taken
I acted the task, agreeing to work in the team, respecting all rules and regulations and also
reporting to the district all necessary document and the informations was there to be reported.
  Performance
I was able to perform those tasks at that time, nothing else than to agree, I did whatever possible
to work rapidly to take an end of my intern ship in efficient and effective manner.
    Improvement  
I improved myself by accepting all duties I were assigned for, at the end of my intern ship, I
sacrificed myself by working  rapidly , thinking deeply and  fast for taking descions  and for
taking  the actions  done, taking responsibilities  and duties as my own in order  to increase  the 
average  rating  of  my  marks  and  to  get an opportunity  for  an employment  in the future. 
 Guidance
I sought  guidance when  I was working  in the  team,  because  here  was  to  deal  with 
difficult  task, and this  facilitated  me  to perform  my task  as usual and expected .
Gain/learn
I learned  everything into the organization  in the department  that  I tried  to reach, I changed 
myself  as a result  of  my intern ship  opportunity, like professional  skills,  hard  working,
descion  making , self  confidence  and  I am  still  waiting  for  another  opportunities  that will 
come  in the future. 
Difficult situation
   CONTEXT
The most  difficult  day  at my work  was the time  the Civil  Registrar  officer  taken a leave, I
performed  all duties as required  but  for that  time  the responsibilities  become  so many. It was
after  few  days  I started  my intern ship  I pretended  to shift  an  office, but my co- workers 
continued  to be nearby me  helping  me  all  the  tasks  for more difficulities.
My role
My role  was  to  work  in my  place  as an intern  and  work  in  the  place  of  Civil Registrar;
Making  sure that  every  Tuesday  the  children  have  to be registered  in the books of  Civil
Registrar; Keeping  in safe  place  all  documents  required  by  law; Providing  to people 
certificates like  birth certificate, marriage certificate, and being  single  certifificate;  Register 
civil partnership  in the books of  Civil  Registrar; Take  marriage  and  civil partnership notices.
Action taken 
After  finding  the situation  and  the  working  environment, I arranged  myself  to perform  all 
those heavy  tasks.
Performance
I performed  all  tasks  that  I were given at that time by respecting  all norms, rules and
regulations that I were given  and asking  my  Co-workers  whenever possible.
Improvement
I done whatever possible to to improve the knowledge acquired by respecting all norms, rules
and regulation of the organization. In fact I done whatever possible by  accepting  performing 
more  tasks, being  self  confidence  in whatever activities I were supposed  to do. 
Guidance
Since, it was not my natural responsibilities, my co-workers continued to be nearby me, helping
me for more difficulities.
   Gain/learn
I learned many things like:

 Declaration of monthly PAYE(pay as you earn tax on line).

 I learned working in the team.
 I learned to be confident.
 I learned time  management
 I learned  paying  so  much  attention  in  registering  children by checking  if  all 
documents  and  necessities  are  authorized.
 I learned  the  activities  provided  by  revenue  officer  of the sector
 I learned  recording  the  transaction  into  soft ware  “SMART”FMIS’

      5.0 SELF EVALUATION 

      My expectation

 To increase the performance of an organization and improve the existing ones.

 To know all activities performed in the organization.
 To know how to apply the principles of accounting to tax preparation.
 To know how to prepare payroll.
  To know how to prepare pay as you earn tax (PAYE) on line.
 To know different kinds of tax and their charges.
    Ways expectation met 

 That expectation was met by respecting the guidelines and regulations of an organization.
 Follow  guidance  and  valuable  advice  from  my  supervisor  and  co-workers.
 Following time table set by an institution.
 Working in the team.
 Hard working and decision making.
 Self confidence.
   New skills learned 
During  the period  of  my intern ship I gained  skills related  with  the  theory  I gained  from 
class room  for instance:

 Preparation of financial statement analysis.

 Preparation of pay roll.
 Declaration of monthly PAYE (pay as you earn tax) and pay it to RRA.
  Work done is relevant to what I studied here at CBE
My work  is much related  with  what  I learned here  in UR/CBE because I learned  taxation in 
theory  where  it is found  in some courses like  Public  economics, Macro economics etc… and 
I put  in  practice  even if it is not all but the base.  
   Rate of my performance 
In  fact  during  my  intern  ship  period,  I made  whatever  possible  to increase  the  overall 
rate  performance  of  my  intern ship  since,  before  starting  I  prepared  myself  suitably  to 
increase  the  overall  working  condition  of  the  organization. Due to  my  duties  and 
activities  said  above,  I can  rate  my  overall  performance  at  the  percentage  of  99%.

   6. 0.  SELF DEVELOPMENT PLAN

After  the  intern  ship, I realized  that  there  is  a need  for  more  knowledge  and  skills  for 
someone  to  increase  employment  opportunities  in  the  future.
I also  realized  that  there is  need  for  having  more  knowledge  on  computer  skills  and
information  technology  because  we are  in  world  of  technology.
I also realized  that I need  to  continue  my  studies in  Masters  after  completing  my 
bachelor’s degree in Economics,  because  the  main  factor  for  competitiveness  is  the  people 
who  are  highly  skilled. 
Self  development  it’s  all  about  continually  up date  skills  so  as  to  remain  marketable  in 
the  place  of  work  and  to  determine  future  career  direction.
       7.0. CONCLUSION
The  intern ship  training  play  more  important  role  to  the  students,  because  it  equips  them 
with  ability  and  experience  at  the  work  place  so that  it  determines  their  future  career 
direction, it also  helps  the  student  to measure  their  work  ability  and  increase  their 
knowledge  and  skills  of  what  they  learnt  in class  to  put  them  into  practice.
During  the  period  of  my  intern ship, I acquired  a lot of  knowledge  through  how 
theoretical  principles  are  put  into  practice  and  this was  my  objective.
Thus, as trainee  into  the  organization,  I completed  my  training  with  the  general 
knowledge  on  the  activities  performed  with  revenue  officer  and  other  activities  provided 
in  KIRAMURUZI  SECTOR .
The  training  is  set  to  prepare  students  to  have  the  global  picture  of  how  practical  work 
is  done  from  the  view point  of  the  field. As  the  intern  ship  helped  me  to  put  into 
practice  what  I have  learnt  in  class to  the  work  place. As  I conclude  by encouraging 
students  to  develop  entrepreneur  ship  career  and  get  many  training  in  order  to  develop 
my  future  career  direction.

8.0. RECOMMENDATIONS
   To the University of Rwanda – College of Business  and  Economics 
UR/CBE should  facilitate  the  students  in  getting  where  to conduct  their  intern ships 
related  to their  specialization  on  time  because,  it  is  very  difficult  to  some  students  to 
find  themselves  an intern ship  and  even if  they  find  it  on  its  behalf,  some  of  them  do not 
have  a chance  to  do  what  they are  specialized  because  of  this  reason  the  UR  should 
possibly  pay  frequent  visit  to  their  students  while  in  the  industrial  trainings, this  may 
help  in  increasing  the  importance  and  value  of  the  industrial  training  and  also  increase 
on  the  time  taken  during  intern  ship.
The  intern  ship  should  be  extended  to  at least  two  months  instead  of  the  period  of  six 
weeks. This is  because  the  activities  of  the  organization/company  are  many  and  cannot  be 
covered  with  in  a period  of  six  weeks. This period is very short compared to  the  activities.
Another  issue  is that  the  university  through  career  centre  has  to try  by  all  means  to 
create  good  relationship  with  many organizations or  corporate companies  so that  they  can 
take  more  students   to  carry  an  intern ship  in  those  companies  because  they  rarely  take 
students  for  intern ship.
The  University of  Rwanda  should  also look  the  ways  to increase  the  number  of 
supervisors  coming  to  the  field  so that  every  trainee  should  be  visited.
The students  should  get  basic information  about  the  hosting  institution  that  has allowed 
them  to  carry  out  their  intern  ship  before  starting  their  work .

   REFERENCE

 www.rra.gov.rw
 PDF https://www.wvi.org,sites>default