On 10 October 2026, the OBR released Communiqué No. 2626 (Kirundi) announcing the prorogation of the deadline for provisional tax payments (acomptes provisionnels) on business income (revenus d’affaires) and rental income (revenus locatifs) to 10 October 2026. This decision follows the earlier extension of the UMUTANGAKORI II platform deadline for various taxes to 31 October 2026, but sets an earlier cutoff for provisional payments to align with cash-flow management for the tax administration. The legal basis remains Law No. 1/12 of 25 November 2020, Articles 6, 7, and 8, which govern tax declaration and payment procedures.
Key Takeaways
- Earlier Cutoff for Provisional Payments: While the general UMUTANGAKORI II deadline is 31 October 2026, provisional payments for business and rental income are due by 10 October 2026. Taxpayers must ensure timely remittance to avoid late-payment interest.
- Scope of Application: The measure applies to all taxpayers subject to provisional installment obligations, including corporate entities, sole proprietors, and landlords receiving rental income.
- Payment Channels: Payments must be made electronically via the UMUTANGAKORI II platform; bank transfers or cash payments at OBR counters are no longer accepted for these installments.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement