In a French‑language communiqué dated 10 October 2026, the Burundi Revenue Authority (OBR) confirmed the postponement of the deadline for the second provisional installment on business income (deuxième acompte provisionnel des revenus d’affaires) and the provisional installment on rental income (acompte provisionnel de l’impôt sur les revenus locatifs). The original due date of 30 September 2026 has been extended to 10 October 2026. Taxpayers are required to complete both télédéclaration (e‑filing) and télépaiement (e‑payment) via the Umutangakori II platform. The OBR stresses that all concerned contributors must utilize this additional window to regularize their position, as penalties provided for by law will be applied automatically after the new deadline. This extension is part of the OBR’s broader strategy to enhance digital tax compliance and facilitate the adoption of the upgraded Umutangakori II system.
Key Takeaways
- Extended Compliance Window: The deadline for both the second business income provisional installment and the rental income provisional installment is now 10 October 2026.
- Digital-First Mandate: Submissions are only accepted through the Umutangakori II portal; the OBR no longer processes manual or legacy electronic filings for these installments.
- Immediate Penalty Risk: Non‑compliance after 10 October 2026 will result in automatic statutory penalties; taxpayers are advised to finalize submissions without delay.
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