Employees of the Rwanda Revenue Authority (RRA) undertaking Diploma in Tax Investigation (DTI) have expressed that they are already seeing benefits from the ongoing program offered by the Institute of Legal Practice and Development (ILPD). They noted that the training is enhancing their job performance, allowing them to approach their duties more professionally.

On October 18, 2024, after attending a lecture on "Reshaping Fiscal Policy in Rwanda for Sustainable Economic Growth: Challenges and Perspectives" by Leonard Rugwabiza Minega, Senior Economic Advisor at the Ministry of Finance and Economic Planning (MINECOFIN), the trainees shared their positive feedback.

Rugwabiza emphasized that tax collection should not be viewed solely as a legal requirement imposed on taxpayers.  

"Many people mistakenly believe that tax collection is about legally demanding taxes from taxpayers," he said, explaining that this narrow view ignores the broader goal: ensuring that taxpayers can prosper so they can willingly and effectively contribute to the nation’s tax revenue.

He highlighted the importance of inter-institutional collaboration, saying, "Tax collection also involves collaboration with other institutions, such as investment authorities, to ask, ‘Are the taxes we impose conducive to business development?’" He stressed that RRA’s data is critical for refining economic policies crafted by MINECOFIN.

Rugwabiza also explained that tax investigation should not only be seen as a tool for combating tax evasion but as a method to assess the broader impact of taxes.

"It is about determining whether a particular tax overburdens taxpayers, helps some develop, or hinders others. It also aids institutions like MINECOFIN and other economic stakeholders in making informed decisions," he said.

The training is already providing participants with solutions to challenges they had previously encountered.

Innocent Ndungutse, a Legal Department employee at RRA, noted that the lecture aligned well with his responsibilities.

"We gained new knowledge in this lecture, including the importance of collaborating with different institutions that record people’s assets, such as RDB, the Ombudsman’s Office, and others. This will help us identify individuals with untaxed assets, ensuring that they pay taxes," he explained.  Ndungutse added that broadening the tax base could reduce the burden on those currently facing heavy taxes.

Justine Ngutete, another RRA employee, shared that their work had previously been less productive due to limited knowledge, but that the training was changing that.

 "There were things we used to classify as fraud that were not actually fraudulent. Now we have begun to understand much more, which will help us perform our daily duties efficiently without causing harm," she said.

This lecture is part of a comprehensive year-long course on tax law, which will culminate in a Diploma in Tax Investigation studies for RRA employees. The program is expected to be extended to other interested participants in the future, offering even broader access to the valuable training.