The business start-up procedures include the following steps
Registration of a Company

1. Fill in the following forms
1. Application for company incorporation: 1 copy
2. Appendix I To Law N0 07/2009 of 27/04/2009 Relating to companies: 2 copies
3. Appendix II To Law N0 07/2009 of 27/04/2009 Relating to companies: 2 copies
4. Appendix IV To Law N0 07/2009 of 27/04/2009 Relating to companies: 2 copies
   All the shareholders should be present with their original copy of an identity card. In addition, there should be one witness. The shareholders should sign on each page of the forms in the presence of the witness and state agent in charge of company incorporation. then, the witness will sign also.
2. Submit the above forms to Rwanda Development Board (RDB) together with registration fee of 25,000RWF.
3. Submit the filled and signed forms and the payment receipt so as to be registered in the Rwanda Trade Register
4. Trade License is issued by Rwanda Commercial Registration Agency in RDB

Taxation

1. Submit 1 passport photo for each shareholder to obtain Tax Identification Number Certificate. If the shareholders do not have their Tax Identification Number, they do not have to bring the photo. All shareholders should have their Tax Identification Number to obtain the one for their company. Besides, each shareholder should inform their bank account number and postal address to complete this process.
2. Once the trade license is given by Rwanda Commercial Registration Agency to the applicant, Rwanda Commercial Registration Agency submits the forms to Revenue Authority so that Rwanda Revenue Authority can give a tax Identification Number to the applicant.

Note: In case the applicant did not do this process at a branch of Rwanda Revenue Authority in RDB, but instead happens to do it at the Rwanda Revenue Authority Headquarters, the applicant should fill in the “Non Individual Enterprise Registration Form (RRA-TRO-RGC-E04)” or “Individual Enterprise Registration Form (RRA-TRO-RGI-E04)”. However, if the applicant will register at a branch of Rwanda Revenue Authority in RDB, s/he does not have to fill in above form(s)

Social Security Welfare for employees [Companies which have employees only]

• Once the Trade license is given by Rwanda Commercial Registration Agency to the applicant, Rwanda Commercial Registration Agency submits the forms to social security Fund so that social security Fund can give a social security Identification Number to the applicant.