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TAX ON VEHICLES. PRESENTED BY: ARTHEMON MUHITIRA DIRECTOR GENERAL OF RF BURUNDI. TAX ON VEHICLES. One of the resources allocated to the RF by the Government of BURUNDI is the revenues from tax on vehicles. WHO IS TAXED.
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TAX ON VEHICLES PRESENTED BY: ARTHEMON MUHITIRA DIRECTOR GENERAL OF RF BURUNDI
TAX ON VEHICLES • One of the resources allocated to the RF by the Government of BURUNDI is the revenues from tax on vehicles.
WHO IS TAXED • Tax on vehicles is collected from individuals and companies who use one or more vehicles.
TAX RATE • The rate of vehicle tax was fixed by decree n° 1/18 of 10 July 1978 as follows: - Motorcycles, tricycles and four-wheel cycles: 2.250 Francs B or $2.1 US per year. - Automobiles vehicles weighing more than 2.500kg, as well as trailers and semi-trailers: 1.050 Francs B (about $1 US) per 100 kg of weight.
TAX RATE • Automobiles vehicles weighing less than 2.500kg: - 900 Francs B per horsepower for vehicles less than 8CV - 1.200 Francs B per horsepower for vehicles of 8 to 10 CV - 1.500 Francs B per horsepower for vehicles of 11CV and more.
TAX RATE • The control of vehicle weights and the verification of declarations for the determination of the horsepower is carried out by means of indications on bills, catalogues or any other means or document recognised by the tax department.
DECLARATION • Persons paying tax on vehicles must make a declaration per vehicle. The declaration must conform to the model accepted by the department of Taxes. • The declaration must be given to the tax official.
REVENUES FROM VEHICLE TAX • The taxi on vehicles is paid to a tax official or on his behalf. • The tax official pays it directly to the accounts of the RF. • The revenues from tax on vehicles have been revolving around 300.000.000 Francs B for the financial year 2006 (or 300.000 USD); which represents almost 15% of all revenues.
PROBLEMS ENCOUNTERED • For the moment, the RF does not control the revenues from tax on vehicles. • The principal reason is that the service of the department of taxes which manages these vehicles is not computerised. - They are unable to follow the movements of the vehicles. - They do not even know the exact number of vehicles circulating in the country given that since more than 15 years the statistics are not updated. • From the beginning of the year 2007, it is envisaged to update the data on vehicles and to computerise the service responsible.