Are there any annual compliance requirements that a company must meet in Rwanda?
Under Article 142, the law governing companies requires a company to deliver annual accounts to the Registrar General not later than seven months after its accounting reference date in the case of a private company, and four months after its accounting reference date in the case of a public company. This includes: a signed copy of the approved annual accounts; a copy of the auditor's report on those accounts; and the re-ports of directors relating to the same accounting period.
Companies are also required to file annual returns to the registrar general. As part of this, directors must ensure that each year, during the month allocated to the company, the company delivers an annual return in the prescribed form to the Registrar General. The return must be signed by two directors of the company, or if there is only one member, by that member.