Terms of Reference for tax health check services
Scope of services
CBM is an international Christian development organization committed to improving the quality of life of persons with disabilities in the poorest communities of the world.
The management of CBM Rwanda Country Office seeks a tax consultant to conduct a tax health check on its operations. The tax health check will cover the period 1 January 2020 to 30th June 2022.
The tax health check will cover the following broad areas:
• Corporation tax
• Value Added Tax (VAT)
• Employee Taxes
• Withholding Tax
The purpose of the tax health check services is to assist in complying with the current tax laws and regulations. This shall involve review of the organization’s operations over the period covered in this terms of reference with a view to identifying any areas of non-compliance.

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Corporate tax
To assess whether CBM is compliant with Income Tax statutory provisions, rules and regulations including:
• Review the MOUs signed with the Government and whether their implementation may result to tax exposures or tax planning initiatives
• Authenticate the exemption status of the organization
• Review the filing of corporate tax returns
• Review the various sources of income and how management has accounted for the same in the self-assessment returns
• Review the accounting systems and confirm whether they are adequate to provide information required in order to comply with the requirements of the relevant tax laws and regulations
• Review the tax operations and confirm whether the requirements of the relevant tax laws have been complied with. Any issues of non-compliance would be documented and recommendations made as necessary
• Review the transactions of the operations and advice on any tax exposure areas or available tax incentives

Value Added Tax
To assess whether CBM is compliant with Value Added Tax (VAT) statutory provisions, rules and regulations including:
• Establish the status of the organization with regard to VAT
• Review whether necessary VAT exemptions have been sought to avoid resultant tax exposures
• Review accounting records and establish whether records comply with the requirements of the VAT Act
• Review contracts/payments with non-resident persons and advice on VAT implications

Employee Taxes
To assess whether CBM is compliant with regard to statutory provisions, rules and regulations on employees’ taxes, including:
• Review and assess whether correct tax treatment has been accorded to salaries, allowances and other benefits given to employees on permanent, contract and/or casual basis
• Ensure that tax returns are correctly filed with the Rwanda Revenue Authority
• Test and give comfort on the accuracy and completeness of the payroll process
• Assess and advise whether proper, complete and accurate payroll files and records are maintained in line with the provisions of the law
• Reconcile staff costs as per the payroll to those in the financial statements
• Review the RSSB and CBHI monthly deductions and returns and advise on compliance
• Review the Retirement Benefits Scheme and advise whether the employees and employer’s contributions are accorded correct tax treatment
• Review the tax exemption for CBM expatriates in Rwanda and check if there is any change in the laws that might require CBM to re-submit the request for exemption.

Withholding Taxes
To assess whether CBM is compliant with regard to statutory provisions, rules and regulations on withholding taxes, including:
• Review of tax returns and ensure they are correct and in line with the provisions of the law
• Review and assess whether eligible payments have been subjected to withholding tax
• Test the accuracy, completeness and timeliness of the tax returns and payments and proof of payment
• Assess and advise whether proper, complete and accurate withholding tax files are maintained
• Review withholding tax procedures and documentation maintained to assess adequacy and compliance as to tax requirements

Reporting and coordination
The assignment will be coordinated by the Country Finance Manager based at CBM Rwanda Country Office in Kigali.

Tax Consultant Responsibility
The scope of your work will normally be as guided by these terms of reference and based on the law as it stands at the time the advice is provided. However, the tax consultant’s work will include any other tax exposure components that may come to their attention in the course of undertaking this assignment. Such matters arising will be brought to the immediate attention of CBM for concurrence and agreement on the additional work to be performed.

Our Obligation
We will provide the tax consultant with all relevant and appropriate background material, information, access to records and explanations required for the proper performance of those duties.
CBM will also ensure that the Tax Consultant is given sufficient access to appropriate management and members of staff in connection with performance of its duties hereunder.

Timeframe
The tax health check shall be carried out, completed and report issued not later than after fourteen days (14) from the signing of contract.

Qualification of the Tax Consultant
The Tax Consultant must be certified by the Institute of Certified Public Accountants of Rwanda (ICPAR) and must have experience with International NGOs.

Tax health check services fee
The tax health check services fee will be fixed through a competitive bidding process.
If you believe that you meet our requirements, please submit your bid documents via e-mail to info.rwanda@cbm.org with subject: “CBM Tax health check services”. Submission deadline: Friday, 02nd September 2022, at 5:00 pm.
Only short-listed firms will be contacted. For further information, you can call 0788316548.
Kigali, 24th August 2022.
Eugenie Mukantagwera
CBM Country Director, Rwanda