RRA_Final_Report_Customer_Satisfaction_Survey_2020

CUSTOMER SATISFACTION
SURVEY – 2020
FINAL REPORT
JANUARY 2021
CUSTOMER SATISFACTION SURVEY – 2020

Contents
Contents ................................................................................................................... ii
Acknowledgment ..................................................................................................... v
EXECUTIVE SUMMARY .......................................................................................... vi
List of Acronyms ...................................................................................................... x
List of Tables ........................................................................................................... xi
List of Figures ........................................................................................................ xii
Technical team ...................................................................................................... xiii
Definition of key terms ...........................................................................................xiv
CHAPTER ONE: INTRODUCTION ............................................................................. 1
1.1. Background ............................................................................................................................ 1
1.2. Customer satisfaction at RRA ............................................................................................... 2
1.3. Survey objectives ................................................................................................................... 2
1.4. Scope of the survey ................................................................................................................ 2
CHAPTER TWO: LITERATURE REVIEW ................................................................. 3
2.1. Importance of customer satisfaction ..................................................................................... 3
2.2 Models of measuring customer satisfaction .......................................................................... 3
2.2.1 National customer satisfaction index (NCSI) ....................................................................... 3
2.2.2 Service Quality (SERVQUAL) ............................................................................................... 4
2.3 Performance measurement in service organizations .............................................................5
2.4 Strategies to improve quality of service in service firms ........................................................7
2.5 Customer Satisfaction Theory ................................................................................................7
2.6 Customer Satisfaction Models............................................................................................... 8
CHAPTER THREE: RESEARCH METHODOLOGY .................................................. 10
3.1 Introduction .........................................................................................................................10
3.2 Research Approach...............................................................................................................10
3.3 Target Population .................................................................................................................10
3.4 Sampling Design...................................................................................................................10
3.5 Sample Size calculation ........................................................................................................10
3.6 Selection of customer sample size ........................................................................................ 11
3.7 Sample distribution .............................................................................................................. 11
3.8 Training of enumerators ...................................................................................................... 12
3.9 Data collection techniques ................................................................................................... 12
3.10 Quality control measures ..................................................................................................... 12
3.11 Data Analysis ........................................................................................................................ 13
3.11.1 Descriptive analysis .............................................................................................................. 13
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3.11.2 Customer satisfaction Computation..................................................................................... 13
CHAPTER FOUR: RESEARCH FINDINGS ............................................................... 14
A-Taxpayers Survey................................................................................................. 14
4.1 Introduction ......................................................................................................................... 14
4.2 Response Rate ...................................................................................................................... 14
4.3 Profile of visited taxpayers ................................................................................................... 14
4.3.1 Demographic characteristics ................................................................................................ 14
4.3.2 Distribution of taxpayers by district..................................................................................... 15
4.3.3 Economy activities of taxpayers ........................................................................................... 16
4.4 Awareness and use of RRA services ..................................................................................... 16
4.4.1 Awareness of the role of RRA ............................................................................................... 17
4.4.2 Awareness of services ........................................................................................................... 17
4.4.3 Source of Awareness of Customer Service ........................................................................... 19
4.4.4 Awareness of Tax reforms and initiatives ........................................................................... 20
4.4.5 Services requested by customers in 2020 ............................................................................ 21
4.4.6 Interaction during COVID-19 period .................................................................................. 22
4.4.7 The channels used to request the services during COVID-19 ............................................. 23
4.4.8 Effectiveness of the channels used to request the services ................................................. 24
4.4.9 Services used by customers in fulfilling tax obligations...................................................... 25
4.4.10 The service used by size of taxpayers .................................................................................. 25
4.4.11 Impact of RRA’s reforms and initiatives on tax .................................................................. 26
4.4.12 Level of satisfaction of customers with RRA services delivery ........................................... 27
4.5 Perception of taxpayers on RRA’s Equity............................................................................ 29
4.6 Satisfaction of taxpayers on RRA professionalism and customer care ............................... 30
4.7 Perception of taxpayers on RRA.......................................................................................... 32
4.8 Capacity building and RRA support for Customers ............................................................ 32
4.8.1 Awareness of any RRA taxpayers’ education program ....................................................... 33
4.8.2 Satisfaction with the last tax education program attended................................................. 33
4.8.3 The feedback from taxpayers toward RRA’s education program ....................................... 34
4.9 Taxpayer’s rights ................................................................................................................. 35
4.10 Problem resolution or complaint handling ..........................................................................37
4.11 Impact of RRA services to the customers............................................................................ 38
4.12 Perception of Taxpayers on RRA audit function ............................................................... 39
4.13 Feedback from taxpayers on RRA services .......................................................................... 41
B-RRA Employees .................................................................................................. 43
4.14 Perception of RRA staff on the rules and regulation........................................................... 43
4.15 Does your work at RRA involve dealing with external customers? .................................... 43
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4.16 Important factors versus Satisfaction Rating among employees ........................................ 44
4.17 Satisfaction of RRA employees with job performance indicators ....................................... 44
4.17.1 Training and development .................................................................................................. 45
4.17.2 Performance management .................................................................................................. 46
4.17.3 Promotion ............................................................................................................................ 46
4.17.4 Management competency ................................................................................................... 46
4.17.5 Sense of ownership .............................................................................................................. 47
4.17.6 Career development ............................................................................................................ 48
4.17.7 Communication ................................................................................................................... 49
4.17.8 RRA’s customer service ....................................................................................................... 49
4.17.9 Rate RRA services in terms of enhancing positive customer experience ........................... 50
CHAPTER FIVE: CONCLUSION AND RECOMMENDATIONS .................................. 51
5.1 Summary of Findings ........................................................................................................... 51
5.2 Conclusion ........................................................................................................................... 54
5.3 Recommendations ............................................................................................................... 54
REFERENCES ........................................................................................................ 60
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Acknowledgment
In the quest to build the nation, Rwanda Revenue Authority is mandated to mobilize revenues for
economic development through efficient and equitable services that promote business gross. The
contribution of the taxpayer plays a pivotal role in such an endeavor. It is against this background
that RRA wishes to thank the taxpayers, various individuals, organizations, institutions, and RRA
employees who were involved in the survey and subsequent production of this report.
Results from this survey will go further to enhance service delivery to the satisfaction of taxpayers
in meeting their tax obligations in our journey to make Rwanda a middle-income country.
Commissioner General
Rwanda Revenue Authority

EXECUTIVE SUMMARY
Introduction
Many service organizations undertake customer satisfaction surveys to gauge the perceptions of
their customers on the quality-of-service delivery by the organization. This customer satisfaction
survey report has been prepared for Rwanda Revenue Authority (RRA) based on a survey
commissioned by the tax body in 2020. The Rwanda Revenue Authority is a quasi-autonomous
body charged with assessing, collecting, and accounting for tax, customs duties, and other specified
revenues on behalf of the Government of Rwanda. To ensure that the needs of taxpayers and other
stakeholders are continuously addressed, RRA periodically surveys to gauge its service delivery
levels vis-à-vis the expectations of its customers. Additionally, this survey assists RRA to put in
place measures to address the needs of its customers to meet and where possible exceed customers’
expectations about service delivery.
This year’s customer satisfaction survey comes against a backdrop of the disruption of services
caused by the outbreak of the COVID-19 pandemic. The survey also comes at a time when RRA has
introduced new processes and procedures aimed at easing tax administration and improve
voluntary tax compliance. Equally important, this survey attempts to assess the impact of the
pandemic and the new changes on customer satisfaction and service delivery.
In particular, RRA commissioned this survey to assess customers’ satisfaction with the service
delivery standards as well as to determine whether customers’ service expectations are met since
the last survey in 2018. The findings from this survey shall inform RRA’s future strategic and
operational decisions regarding service delivery.
Methodology
To undertake the survey, a mixed-methods approach was used involving both quantitative and
qualitative methods of collecting data. The questionnaire had parted with closed responses, open
questions, and others with open-ended questions. Secondary data was obtained from document
reviews. The questionnaire was composed of the following parts: (1) Demographic characteristics,
(2) Service awareness and service use, (3) Equity to everyone, (4) Professionalism and customer
care, (5) Capacity building and RRA support for Customers, (6) taxpayer’s rights, (7) problem
resolution/complaint handling, (8) impact of RRA services to the customers, and (9) perception of
taxpayers on RRA audit function.
The sampling was dispatched into two groups: taxpayers and RRA employees. This survey was
conducted countrywide. Although n=1,500 was the targeted sample in taxpayers and 100 in RRA
employees, the survey achieved 1,454 (96.9%) taxpayers and 66 (66.0%) RRA employees.
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The survey used Computer Assisted Interview (CAPI) where a secured server was created and used
to get data collected with tablets. The 39 enumerators were recruited and trained on research ethics
and tools of data collection.
After data collection, the data was cleaned using STATA 16 and analyzed using SPSS 26. The
presentation of findings was done in form of tables and charts. To have overall satisfaction,
Customer Satisfaction Computation was used and presented in percentages.
Summary of results
The overall awareness of customers on RRA service charter is 85.5%., whereas the most popular
service is Tax declaration. 98.1% are aware of this service where large, medium and small
taxpayers’ awareness is at 100%, 98.2%, and 96.2% respectively. Under Tax declaration, Personal
and Corporate Income Tax is the most acknowledged by taxpayers at the rate of 83.0%, where
Large, Medium and Small taxpayers rated the service at 82.3%, 85.6%, and 81.0% respectively.
The overall service request and use during 2019 and 2020 is at 44.0%. The most used services are
those related to tax declaration and payment (96.7%), where the rates of Large, Medium, and Small
taxpayers are 98.4%, 96.3%, and 95.5% respectively. E- Payment is the most applied service at the
rate of 58.2% where Large, Medium and Small taxpayers used the service at 69.4%, 68.1%, and
37.2% respectively.
The overall perception of taxpayers on professionalism of RRA staff is 76.2% where Large, Medium,
and Small taxpayers rated it at 76.7%, 76.7%, and 75.2%. 83.6% of respondents stated that RRA
staff are knowledgeable, 82.2% that RRA staff are professional, and 77.8% that RRA staff strive to
exceed customers’ expectations.
The overall satisfaction of taxpayers on RRA education program is 81.8% where rates for Large,
Medium and Small taxpayers are 89.6%, 80.6%, and 75.2% respectively.
The overall satisfaction of taxpayers on how RRA respects their rights is 70.2% where Large,
Medium, and Small taxpayers’ satisfaction is at 77.2%, 65.8%, and 67.5% respectively.
The overall rate of taxpayers who experienced any complaint in 2019 and 2020 is 13.0% whereas,
28.9% of complaints was related to wrong computation of tax, 25.8% to delayed response to
queries, 10.8% about website downtime and 10.3% on unavailability of forms. Regarding the
communication channels used, 79.7% visited RRA offices, 24.0% called the Service Centre, 20.5%
sent an email, and 10.2% called RRA employees they knew.
The top services that satisfy RRA employees are (1) Recruitment process and procedures (86.4%),
(2) Procedures for setting employee’s targets (84.3%), (3) Performance appraisal process (83.3%),
(4) Distribution of work (80.3%), (5) Salaries/Remuneration (78.8%), (6) Job induction process
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(77.3%) and (7) Work environment (75.8%). Other employees’ related services are rated above 60%
including Rewards/Recognition at 68.2%, Opportunities for employee’s promotion at 63.6%, and
Training opportunities at 60.6%
Conclusions
Although customer satisfaction improved by 2.0% in 2019-2020 compared to 2018, there is a room
for further improvement on the overall satisfaction, standing at 75.0%. This increase is the result
of reforms introduced, enhancing the use of technology in tax administration as well as quality
service delivered by RRA Staff. The overall satisfaction is 77.8% for Large taxpayers, 74.4% for
Medium taxpayers, and 72.9% for Small taxpayers.
Amidst all services delivered by RRA, Tax declaration and Customs clearance are the top services
with the highest customer satisfaction rate of 80%. Respondents from Large, Medium, and Small
taxpayers (81.6%, 80.4%, and 80.2% respectively) asserted to be satisfied with tax declaration and
customs clearance services. The overall satisfaction of taxpayers on professionalism of RRA staff is
72.1%.
The study also assessed the level of satisfaction for customers on the impact of reforms introduced
by RRA. Findings show that 69.1% of respondents have been positively affected by recent reforms
from tax administration. They reported that introduced reforms helped them to comply with their
tax obligations in time, reduce queues at RRA offices, as well as waiting time to get some
documents. The overall satisfaction of taxpayers on the Capacity-building and RRA support for
Customers is 81.1%. The overall average of satisfaction on RRA educational program in Large,
Medium, and Small taxpayers is 84.7%, 80.7%, and 77.8% respectively.
Recommendations
RRA should involve stakeholders in the review of laws, processes & procedures, and communicate
to them on time so that taxpayers are continuously abreast with any new developments. Through
public participation, taxpayers will take more ownership and this will improve compliance.
In efforts to increase the reach out and enhance interaction, RRA should encourage customers
(especially small and medium taxpayers) to communicate with them via new media by taking
advantage of the already existing communication channels such as web-live chat and emails, which
currently have low usage.
RRA should target its awareness campaign based on a specific category of taxpayers and users as
well as particular services needed by them.
RRA should introduce a system of tracking queries where a client can find out how far the
organization is dealing with a query or complaint.
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Only 29% of taxpayers visited are aware of RRA reforms. The institution should invest in reforms
awareness through taxpayers’ most used communication channels (Radio and TV).
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List of Acronyms
24/7 Twenty-four hours for 7 days a week
COVID-19 Coronavirus disease of 2019
CS Customer Satisfaction
CSS Customer Satisfaction Survey
DT Domestic Tax
DTD Domestic Tax Department
EBM Electronic Billing Machine
FY Financial Year
HQ Headquarters
ICPAR Institute of Certified Public Accountants of Rwanda
IT Information Technology
KII Key Informant Interviews
LGT Local Government Taxes
MTOs Medium Taxpayers Office
NCSI National Customer Satisfaction Index
R&D Research and Development
RRA Rwanda Revenue Authority
SEM Structural Equation Modelling
SERVQUAL Service Quality
SMEs Small and Medium Enterprises
SMS Short Message Service
SMTO Small and Medium Taxpayers Office
T2B Top Two Box
TPS Taxpayer Services
VAT Value Added Tax

List of Tables
Table 1: Dimensions of measurement of service business performance .......................................... 6

Table 2: Adjusted sample breakdown .............................................................................................. 12
Table 3: Size of company/institution ............................................................................................... 14
Table 4: Distribution of visited customers by demographic characteristics.................................... 15
Table 5: Distribution of taxpayers by economic activities ............................................................... 16
Table 6: Awareness of customers on the role played by RRA .......................................................... 17
Table 7: Awareness of RRA services.................................................................................................18
Table 8: Awareness of RRA services by the size of business ............................................................ 19
Table 9: Communication tools used to be aware of RRA Services ................................................. 20
Table 10: Awareness of Tax reforms and initiatives ....................................................................... 20
Table 11: Awareness of Tax reforms and initiatives by the size of customers .................................. 21
Table 12: Services requested by customers in 2020 ....................................................................... 22
Table 13: Requested services during the COVID 19 ........................................................................ 23
Table 14: The channels used to request the services during COVID-19 ......................................... 23
Table 15: Effectiveness of the channels used to request the services.............................................. 24
Table 16: Services used by customers in fulfilling tax obligations .................................................. 25
Table 17: Perception of taxpayers on the impact of RRA’s reforms ................................................ 26
Table 18: Level of satisfaction of customers on RRA services delivery .......................................... 27
Table 19: Satisfaction of taxpayers on RRA’s equity to everyone ................................................... 29
Table 20: Customer care / STAFF relations, support, integrity, and fairness ................................. 31
Table 21: Satisfaction of taxpayers on RRA’s sociability and communication ............................... 32
Table 22: Awareness of any RRA taxpayers’ education program ................................................... 33
Table 23: Level of satisfaction of taxpayers on RRA educational Program .................................... 33
Table 24: Feedback on education program provided by RRA ........................................................ 34
Table 25: Satisfaction of taxpayers on the Taxpayer’s rights .......................................................... 36
Table 26: Type of complaint and the channel used to communicate with RRA ............................. 37
Table 27: Perception of taxpayers on call centers, website, tax processes, and communication ... 38
Table 28: Overview of taxpayers on the behaviors of RRA auditors .............................................. 40
Table 29: Perception of RRA staff on the rules and regulation ...................................................... 43
Table 30: Dealing with external customers .................................................................................... 44
Table 31: The factors of performance on the Job ............................................................................ 44
Table 32: Satisfaction of RRA employees with job performance indicators ................................... 45
Table 33: Training and development .............................................................................................. 45
Table 34: Performance Management .............................................................................................. 46
Table 35: Promotion........................................................................................................................ 46
Table 36: Management competency ............................................................................................... 47
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Table 37: Sense of ownership .......................................................................................................... 48
Table 38: Career development ........................................................................................................ 48
Table 39: Communication ............................................................................................................... 49
Table 40: RRA’s customer service................................................................................................... 49
Table 41: Impact of RRA’s reforms and initiatives on tax .............................................................. 50
List of Figures
Figure 1: Taxpayers by district ...................................................................................................... 16

Figure 2: Service used by size of taxpayers ..................................................................................... 25
Figure 3: Overall perception on the impact of RRA’s reforms........................................................ 26
Figure 4: Overall satisfaction of the taxpayers on RRA’s services delivery .................................... 28
Figure 5: Overall satisfaction of the taxpayers on RRA’s equity ..................................................... 30
Figure 6: Overall satisfaction of the taxpayers on RRA’s professionalism ...................................... 31
Figure 7: Overall satisfaction of the taxpayers on RRA’s Education Program ............................... 35
Figure 8: Overall satisfaction of the taxpayers’ rights .................................................................... 36
Figure 9: Satisfaction of taxpayers on the professionalism of RRA auditors ................................. 39
Figure 10: Satisfaction of taxpayers on the competence of RRA auditors ...................................... 39
Figure 11: Satisfaction of taxpayers on Commitment of RRA auditors .......................................... 40
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Technical team
No Names Function
1 UWITONZE Jean Paulin

Deputy Commissioner for Taxpayer Services
2 MURASI Innocente Commissioner for Strategy & Risk Analysis

NGABONZIMA G. King Deputy Commissioner for Risk &
3 Modernization
MUKAMA Denis Ag. Deputy Commissioner for Planning &
4 Research
5 MUKAMANA Theonille Planning and Research Department
6 MURORUNKWERE Belle Fille Planning and Research Department
7 NAOMI Alexander Planning and Research Department
8 KAMANZI Chantal Taxpayer Services Department
9 KARANGWA John Planning and Research Department
10 NYIRINKINDI J B Planning and Research Department
11 NSHIMIYIMANA Fikiri Taxpayer Services Department
12 GAGA RUKORERA Didier CAP Ltd, Team leader
13 NGENDAHIMANA Enock CAP Ltd, Analyst and Data manager
14 NYABYENDA EMMANUEL CH. CAP Ltd, Analyst and Senior Researcher
15 UFITINEMA Pascal CAP Ltd, Managing Director
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Definition of key terms
Taxpayer: any individual, legal entity (e.g., company, organization, or institution) or association
of individuals (e.g., cooperative) that is subjected to tax according to the Rwandan tax laws. Each
taxpayer must have a TIN.
TIN: ‘TIN’ refers to the Taxpayer Identification Number. This is a unique reference number to be
used in all interactions with RRA. No taxpayer should ever have more than one TIN for the same
business.
Registration: There are two types of ‘registration’ concerning RRA. Firstly, taxpayers must
register their business, or register as an individual, and receive their unique Taxpayer Identification
Number (TIN). Secondly, taxpayers must also register for each relevant tax type, as soon as they
fulfill the requirements for that tax type.
Declaration: Taxpayers must submit a tax ‘declaration’ each tax period for each tax type for which
they are registered. Declaring is also referred to as ‘tax filing. The tax declaration contains all the
information, including annexures and declaration forms, required by RRA to determine the
amount of tax due for that tax period.
Transaction: A ‘transaction’ refers to any payment or exchange of goods or services being bought
or sold.
Compliance: ‘Compliance’ refers to the extent to which taxpayers fulfill all their tax obligations,
including registering, declaring accurately, and paying taxes on time. Businesses or individuals that
are ‘non-compliant may face penalties, fines, and other enforcement measures.
Arrears: ‘Arrears’ refers to any amount owed by taxpayers to RRA. This includes any unpaid taxes
after the deadline, and unpaid penalties, fines, and interest.
Refunds: ‘Refunds’ refers to any amount owed by RRA to taxpayers. These are also referred to as
‘tax credits. ‘Refunds’ can be received by taxpayers in the form of ‘credit notes’ that can be deducted
against future taxes, or cash.
Quitus Fiscal certificates: Quitus Fiscal is a privileged status available, upon request, to
taxpayers who have a good compliance record with RRA
E-Tax: E-Tax is an online portal through which all domestic tax types can be declared.
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CHAPTER ONE: INTRODUCTION
1.1. Background
The formal, monetary tax system in Rwanda has been in effect for more than one hundred years,
when the first property tax was implemented in August 1912. This was joined by a profit tax
established in June 1925.
After independence, taxes were formally inducted into Rwandan law in the June 1964 law on
profit tax, and the July 1968 law on customs and excise duties.
Up to this point, the administration of taxes had been carried out by the Ministry of Finance and
Economic Planning (MINECOFIN). However, after the traumatic 1994 Genocide against the
Tutsi, the ambitious new government identified the benefits of improved tax administration to
a growing economy, leading to the creation of the semi-autonomous Rwanda Revenue Authority
(RRA) in November 1997. Since its creation, RRA has implemented a wide range of reforms,
and the Government of Rwanda has introduced new tax types, to bring Rwandan tax policy and
administration in line with 21st century best practices.
RRA’s focus on facilitating taxpayers for voluntary tax compliance has been highlighted in the
launch of the “Here for You, To Serve” campaign in 2016. The focus of the campaign was a
promise to serve taxpayers in a friendly, helpful, and professional manner. The long-term
intention of RRA is to increase revenue collections by reducing the costs of compliance and
making it as easy as possible to declare and pay taxes (SERVICE CHARTER VERSION III). This
handbook is intended to support this “Here for You, To Serve” promise and further promote
voluntary tax compliance.
RRA reforms have resulted in tremendous success stories. This is in terms of target
achievements of tax revenues collected, which contributed to the fiscal year 2019/2020 national
budget at 49.5% (RRA, 2021).
Customers’ needs and expectations vary from time to time. Therefore, RRA is required to
constantly assess its service delivery levels to meet and exceed taxpayers’ expectations in terms
of service delivery, due to its imperativeness in minimizing tax compliance costs. This survey
also informs RRA on customers’ satisfaction with changes in tax processes and procedures put
in place to accommodate taxpayers under the COVID-19 situation.

1.2. Customer satisfaction at RRA
To get feedback from its customers which is instrumental in the development of strategies to
improve service delivery, RRA regularly conducts customer satisfaction surveys. The most
recent surveys were conducted in 2016 and 2018.
In 2016’s survey findings, the main highlight was that RRA’s service quality had improved over
time, although there were areas that still required further improvement. It was also established
that taxpayers generally appreciated the quality of services provided by RRA staff, with an
overall mean of 73%.
In 2018, the overall satisfaction index for RRA stood at 73%, similar to the previous period.
Though a relatively good performance, RRA needed to put more effort into improving service
delivery so that it can attain a higher customer satisfaction index.
1.3. Survey objectives
The main objective of the survey was to identify the areas of improvement based on feedback
from RRA customers on experience with current service delivery practices and standards by
RRA. In particular, the survey was expected to provide information on the following aspects:
i. Determine the overall customer satisfaction level with RRA products and services since the
last survey, and now during the COVID-19 pandemic.
ii. Identify customer perceptions towards RRA and determine perceived key areas of weakness
and key areas of strength.
iii. Identify and document both the best practices to maintain and areas where more attention
needs to be given to improve service delivery.
iv. Measure customers’ satisfaction with RRA’s online services on tax declaration and payment.
v. Assess customers’ knowledge on RRA services that aim at simplifying tax declaration and
payment processes, services, and products.
vi. Measure and prioritize areas where improvement will affect customer satisfaction thereby
increasing tax uptake and facilitating participation in the tax system.
vii. Obtain recommendations and inputs from beneficiaries and stakeholders on how to better
address their needs and enhance RRA corporate Image and service delivery.
1.4. Scope of the survey
This survey covers the period of 2019-2020 inclusive of the periods from the COVID-19 outbreak
in March 2020 to September 2020. The survey was conducted country wide. In terms of services
offered by RRA, all were considered for the survey including those introduced during 2019 for
instance measures introduced to make timely payment of Value Added Tax refunds. The survey
also targeted different categories of taxpayers, auxiliary service providers, as well as employees
of RRA involved directly with service provision.

CHAPTER TWO: LITERATURE REVIEW
2.1. Importance of customer satisfaction
The ultimate concern of most organizations in today’s market-oriented business environment
is how to satisfy customers. Therefore, understanding customer satisfaction dimensions,

measuring them, and taking advantage of these measurements, becomes an urgent need for
managers. This makes customer satisfaction surveys very important in businesses.
Customer satisfaction is defined as an overall customer’s evaluation, based on the total purchase
and consumption experience, with the good or service over time (Fornell, Johnson, Anderson,
Cha & Bryant 1996). With marketing, customer satisfaction also comes along with it, which
means it ascertains the expectation of the customer on how the goods and services are being
facilitated by the companies. Actionable information on how to make customers further satisfied
is, therefore, a crucial outcome (Oliver 1999.)
It can also be contested that customer satisfaction is extremely important because it is the way
of getting feedback from the customers in a way that organizations can use to manage and
improve their business. Customer satisfaction is the best indicator of how the business looks in
the future. Customer satisfaction helps in doing SWOT analysis that could help organizations
develop their business in an advanced and systematic way. Besides this, it also helps
organizations in making the right decisions, and to use the appropriate resources while
manufacturing products or designing services. Similarly, it maintains the relationship with
existing customers and creates the possibility of acquiring others. (SSRS Research 2016).
2.2 Models of measuring customer satisfaction
There are several models of measuring customer satisfaction (CS). Discussed below are two
common ones which have been widely used.
2.2.1 National customer satisfaction index (NCSI)
Clases Fornell (1992), in the article “A National Customer Satisfaction Barometer: The Swedish
Experience” proposed a method for measuring CS in more than 30 industries and for more than
100 corporations. The implementation of national customer satisfaction indices seems to be

suitable for a sustainable evaluation of the performance of companies in an international
context (Grund & Bruhn, 2000). Each version of NCSI (National Customer Satisfaction Index)
can include some modifications. But all of them are based on two fundamental properties.

First, the methodology must recognize that CSI is a customer evaluation that cannot be
measured directly. Second, as an overall measure of CS, CSI must be measured in a way that not
only accounts for consumption experience but is also forward-looking (Anderson & Fornell,
2000).
Therefore, it includes not just antecedents, but also the consequences of overall CS. The
antecedents of CS are based on the expectation and disconfirmation paradigm which suggests
that the dispersal between the expectation of performance and perceived performance can
determine customer satisfaction (Yi, 1990). These antecedents are usually performance
expectations of a product or service, the perceived performance, and perceived value. The
consequences of overall customer satisfaction are the customer behaviors, such as loyalty and
complaint (Fornell, 1992; Fornell, Johnson, Anderson, Cha & Bryant, 1996; Grund & Bruhn,
2000; Johnson, Gustafsson, Andreassen, Lervik & Cha, 2001; Anderson & Fornell, 2000). These
antecedents and consequences are latent variables that can be measured through other manifest
variables related to them. Structural Equation Modelling (SEM) is usually the technique for
finding the CS level and validating the causal relationship between CS and antecedents,
consequences in this methodology.
One of the most important advantages of SEM is its capacity to study the relationships among
latent constructs that are indicated by multiple measures (Lei & Wu, 2007). In addition, SEM
can provide separated estimates of relations among latent constructs and their manifest
variables (the measurement model) and of the relations among constructs (the structural
model) (Tomarke & Niels, 2005). The goal of SEM is to determine whether a hypothesized
theoretical model is consistent with the data collected to reflect this theory.
2.2.2 Service Quality (SERVQUAL)
Another common model is the SERVQUAL method. This method was suggested to evaluate CS
by Parasuraman, Zeithaml, and Berry (1985). Consequently, there have been several follow-up
articles and studies about the SERVQUAL method and its application. Research in service
quality has also been conducted within the framework of the expectation and disconfirmation
paradigm. The central idea in this model is that service quality is primarily a function of the
difference scores or gaps between expectations and perceptions (Jamali, 2007). The service
quality research has been dominated by the SERVQUAL instrument which is usually clustered
in five group quality determinants: Reliability, Responsiveness, Assurance, Empathy, and
Tangible (Curry & Herbert, 1998; Wisniewski, 2001).
However, there has been controversy in the service quality literature about the sequential order
of the two constructs: CS and service quality. While authors such as Dabholkar, Shepherd, and
Thorpe (2000); Cronin, Brady, and Hult (2000) regard perceived quality as an antecedent to

satisfaction, other authors (e.g. Parasuraman et al., 1985; Bitner, 1990) consider CS as an
antecedent to service quality. The majority of recent publications (e.g., Yavas, Benkenstein, &
Stuhldreier, 2004; Carrillat, Jaramillo, & Mulki, 2007; Jamali, 2007) consider service quality
as an antecedent to CS. Thus, SERVQUAL can be used as a methodology for measuring CS.
Therefore, it can be said that the objective of the SERVQUAL methodology is usually to develop
the best instrument for measuring CS. The best instrument can be defined as the best service
quality constructs for predicting CS for a specific firm.
Structural Modelling Equation, Factor Analysis, or Multiple Regression analysis are usually
used for choosing and validating the best service quality constructs among the proposed ones.
Various scholars, however, have pointed out that SERVQUAL is not a generic measure that
could be applied to any service, and that it needs to be customized to the specific service under
consideration. Carman (1990), Babakus & Boller (1992), Li, Riley, Lin, and Qi (2006), proposed
five quality dimensions for comparing overall CS between the two largest US parcel delivery
companies: UPS and FedEx. These are availability, responsiveness, reliability, completeness,
and professionalism of service.
Jamali (2007) proposed a conceptual model which included not just the basic service quality
dimension, but also other antecedents of CS such as Equity, Attributions, Cost/benefit analysis,
Emotion, etc. Chadee and Mattsson (1996) investigated the best attributes that influence the
overall satisfaction of a quality dimension during tourist encounters. The quality dimensions in
the article were eating out, hotel accommodation, renting a car, and going on a sightseeing tour.
Andaleeb and Conway (2006) used factor analysis and regression models to find the impact of
service quality determinants on CS in the restaurant industry. Service quality is an adaptable
model for service and a regulatory organization such as RRA.
2.3 Performance measurement in service organizations
In the measurement of performance, many organizations adopt Kaplan and Norton Balanced
Score Card approach. Although Kaplan and Norton’s Balanced Score Card is concentrated on
the manufacturing sector it can be adopted to service entities when some of the deficiencies in
it are overcome. To solve these deficiencies, Drury (2004) found four characteristics to show the
difference between service and non-service organizations. These characteristics are intangibility
of service, variability, inseparability, and perishability.
To control the intangibility aspects, the following measures can be adapted to measure
performance:
 The measure of satisfaction after the service could be done with the use of monitoring and
evaluation on letters of complaint.
5

 Measurement during the service delivery in this method, some organizations’ management
makes unannounced visits to know the quality of service offered.

 Another means is using mystery shoppers; According to Drury (2004), tangibles can be used
as a surrogate for intangibles. This is the use of internal measures of tangible aspects of the
services as an indication of how the customer views the service. In some situations,
organizations measure waiting times and the conditions of the waiting environment as a
surrogate of customer satisfaction with the service. Otley (1987) suggested the need to answer
two basic issues to form the basic building blocks.
The dimensions of performance that the organization is seeking to encourage. Setting the right
standards. Zeithaml et al. (1990) support the measurement of service business performance
based on six dimensions. Zeithaml et al. (1990) indicated that managers of every service
organization should make their own set of performance measures based on the six dimensions
to ensure the continued relevance of the competitive strategy. The dimensions are categorized
into competitiveness and financial performance. The other four dimensions are quality,
flexibility, resource utilization, and innovation as shown below.
Table 1: Dimensions of measurement of service business performance
Dimensions of performance Types of measures

Relative market shares and position
Results Competitiveness Sales growth
Measures of the customer base
Relative market shares and position
Competitiveness Sales growth
Measures of the customer base
Profitability
Liquidity
Financial Performance
Capital Structure
Market ratio
Reliability
Responsiveness
Aesthetics/appearance
Cleanliness/tidiness
Comfort
Determinants Quality of service Friendliness
Communication
Courtesy
Competence
Access
Availability
Volume flexibility
Flexibility Delivery speed flexibility
Specification flexibility
Productivity
Resource utilization
Efficiency
Performance of the innovation process
Innovation
Performance of individual innovation

2.4 Strategies to improve quality of service in service firms
Parasuraman et al. (1985) gave ten elements they believed helps to improve service quality.
These elements include listening, reliability, basic service, service design, recovery, surprising
the customers, fair play, teamwork, employee research, and servant leadership. Listening helps
to understand what the customer wants by continuously learning about customers’ expectations
and perceptions, an area that can be responded to by conducting surveys. Reliability refers to
the consistency of service delivery. Basic service is about the company’s ability to deliver the
basics and what they are supposed to do. It borders on keeping to the promises, using common
sense in the delivery of service, listening to the customers, informing customers, and
determination to deliver value to the customers. Service design is forming a holistic view of the
service while managing its many details.
Keaveney (1995) reports that knowing the negative issues about the customer switches can help
in taking a holistic approach to service quality. An outline of some of the reasons Keaveney
(1995) gave are poor pricing, inconvenience, core service failure, service encountered failures,
response to service failures, competition, ethical problems, and involuntary switch. On pricing,
it concerns high prices, price increases, unfair pricing, and deceptive pricing. Inconvenience
includes things like location, hours of waiting, waiting for service, and appointments. Core
service failure concerns issues of service mistakes, bill errors, and service catastrophe. Service
encountered failure is about uncaring attitude, impolite behaviors, and unresponsiveness.
Response to service failure borders on issues such as negative response, no response, and
reluctant response.
2.5 Customer Satisfaction Theory
Expectancy-Disconfirmation Paradigm (EDP)
Drawing on the shortcomings of the early theories of consumer satisfaction, Oliver (1977, 1980)
proposed the Expectancy-Disconfirmation Paradigm (EDP) as the most promising theoretical
framework for the assessment of customer satisfaction. The theory implies that consumers buy
goods/services with pre-purchase expectations about the anticipated performance. The
expectation level hence becomes a standard against which the product/service is evaluated. That
is, once the product or service has been used, outcomes are compared against expectations.
Where the outcome matches the expectation, confirmation occurs. Disconfirmation occurs
where there is a difference between expectations and outcomes. A customer is either satisfied
or dissatisfied as a result of positive or negative differences between expectations and
perceptions. Thus, when service performance is better than what the customer had initially
expected, there is a positive disconfirmation between expectations and performance which

results in satisfaction, while when service performance is as expected, there is a confirmation
between expectations and perceptions which results in satisfaction. On the contrary, when
service performance is not as good as what the customer expected, there is a negative
disconfirmation between expectations and perceptions which causes dissatisfaction.
Howards & Sheth (1967) concur with the theory, that satisfaction is a function of the degree of
congruency between aspirations and the perceived reality of experiences. This model has found
a great degree of support from researchers in various disciplines and has been widely used to
evaluate satisfaction with different products and services. This theory, therefore, anchored the
survey on customer satisfaction at RRA.
RRA commitment to the provision of effective, efficient, and ethical tax services for social-
economic development continues to be the driving force behind many customer satisfaction
initiatives. Significant improvement in customer satisfaction since 2016, RRA is yet to achieve
the target of 80% satisfaction level. This survey has highlighted the various taxpayers’ category
levels of satisfaction that may serve as a mixed initiative to meet the need by the different
categories.
2.6 Customer Satisfaction Models
The performance models
The Performance Model depicts that a customer’s perception of a product or service
performance and their expectations of that performance have a positive effect on customer
satisfaction, Spreng and Mackey (1996). Performance is defined as the level of quality of the
product, or service, as perceived by the customer, relative to the price paid. This perceived
performance is described as value. The perceived performance may have a stronger effect on
customer satisfaction than expectations, Tse and Wilton (1988). The assessment of satisfaction
is closely related to expectations. The Performance Model depicts expectations having a direct
and positive impact on satisfaction because of the part they play as a foundation in the
satisfaction evaluation process. The stronger a customer’s expectation, relative to the
performance information, the greater the impact of expectations as an anchor on satisfaction.

The stronger the performance information of the construct, the greater the relative positive
effect will be on customer satisfaction.
The Performance Model also shows a positive effect of expectations on perceived performance
that is the ability of customer expectations to predict performance. This is felt to be greatest
when customers have a lot of experience with a performer who is either predictable or has low
variance. The extent of the effect will vary from product to service. Given that RRA service is

routine and repetitive, the model of performance, therefore, may partially apply in efforts to
meet customer expectations.
To measure the levels of satisfaction, a quantitative approach using the Likert scale is used to
measure the level of satisfaction across various touch points. Further, in trying to explain the
impact of customer loyalty to a business, Reichheld in his 2003 Harvard Business Review article
"One Number You Need to Grow" introduced Net Promoter Score. This number is computed by
netting off those customers who are highly unlikely (detractors) from those likely to strongly
recommend an institution (Promoters). If the net value is positive, the measure indicates more
customers are likely to positively endorse a business leading to growth.
Customer satisfaction is generally described in terms of “an evaluative, affective or emotional
response”. The literature on satisfaction focuses on the idea that the customer will make a
comparison between the performance of the product or service and a certain standard (Ganning,
2000). Parasuraman et al. (1988, 1993) also argue this point; they claim that the standard of
comparison is that of predictive expectations, i.e. what the customer believes will happen. Oliver
(1981) defines satisfaction as “a summary psychological state resulting when the emotion
surrounding disconfirmed expectations is coupled with the consumer’s prior feeling about the
consumption experience”. Churchill and Serprenant (1982) explain customer satisfaction as a
function of pre-purchase expectations and post-purchase product/service performance. The

pre-purchase expectation held might be conscious, active, or sub-conscious, passive
expectations.
Customer satisfaction or dissatisfaction is a recognized function of disconfirmation that arises

from discrepancies between prior expectations and actual performance. The presumption that
a customer’s pre-purchase expectations determine customer satisfaction assumes that the
expectations are formed based on experience. In cases where customers have no experience,
customer expectations are believed to be more an artifact of the service production process and
to not affect satisfaction Gable, (1996). There are two general conceptualizations of customer
satisfaction; these are transaction-specific and cumulative satisfaction.
Fornell (1992) proposes that critical gains of customer satisfaction include loyalty as loyal
customers can create a steady stream of future cash flow for a firm. Lower costs can be achieved
in future transactions because a firm that provides high customer satisfaction will devote fewer
resources to handling returns, managing complaints, and reworking defective items. It
promotes insulation of current customers from competition, reduced failure costs, lower costs
in attracting new customers, and the enhancement of the firm’s reputation. Satisfied customers

are more likely to recommend the firm thus promoting its image and reputation. A long-term
perspective is required. The above gains resonate with RRA service delivery outcomes.
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Introduction
This chapter describes the research design used to meet the objectives of the study. The thematic
areas include the research approach, target population, sampling, and sampling design, data
collection method, data analysis techniques, and quality control measures.
3.2 Research Approach
The study used both primary and secondary data. Primary data was collected through
quantitative techniques. Quantitative data were gathered through face-to-face interviews and
phone interviews using structured questionnaires from all the stakeholders. The objective here
was to quantify the responses and confirm the extent to which respondents held various
opinions and perceptions. The data were analyzed to answer the research objectives.
3.3 Target Population
The study targeted all external stakeholders of RRA as well as RRA Staff. The customers
comprised of Individual taxpayers, Large Taxpayers, Medium Taxpayers and Small Taxpayers.
3.4 Sampling Design
To determine the number of respondents in each category, various methods were used. For
taxpayers, three categories were identified namely large taxpayers, medium and small
taxpayers. For each category of taxpayers, random sampling was used to generate the
appropriate sample size from the all-taxpayers list provided by RRA. All 30 districts were
represented in our research sample.
In terms of RRA services considered for the survey, those that are most requested were targeted
and these were identified by RRA as the following: Registration or de-registration, Tax
declaration, and Customs services and Customers’ services (documents, Software, motor
vehicles…) by considering Importers, Exporters, Local businesses. Furthermore, RRA staff from
the departments that offer the above services also participated in the survey.
3.5 Sample Size calculation
To determine the sample for various target customers, Fisher’s Model for computing sample
size where the target population is more than 10,000 was used. This is an international best
practice for use in surveys where the population is huge and sample elements are heterogeneous
and diverse. The sample size was determined by employing the equation below:
10

Equation:
2* *
z pq
n  ;

2
n= refer to the desired sample size,

Z= the standard normal deviate usually set at 1.96 which corresponds to the 95%
confidence level,
p= Population of the target population estimated to have a particular characteristic,
50% is normally used because it is the recommended measure if there is a lack of
reasonable estimate,
q= 1.0 – p,
Ɛ= degree of accuracy desired in this context set at 0.025,
n=z2*p*q = (1.96)2(0.5) (0.5) =1537,
Ɛ2= (0.025)2
3.6 Selection of customer sample size
Error Margin (P-

values) Customer Sample (pop
>10,000) Comments
5% 384 Minimum Accuracy per domain
4.50% 474
4% 600
3.50% 784
3% 1061 High Accuracy per domain
2.50% 1537 High Accuracy per domain
2% 2401
1.70% 3323
1.50% 4268
1% 9604
3.7 Sample distribution
Given the wide variations of the sample frame for each target segment, a proportionate
distribution of sample based on the sampling frame were respected as planned before. To
address the above issues, the sampling procedure was done at two levels:
 Allocation of sample per segment to be based on sample rationalization and not

proportionate to the total customer population.
11

 The allocated sample to be spread to various provinces proportionate to the customer
population.
 A random sample to be employed in selecting customers within each customer segment.
Table 2: Adjusted sample breakdown

Size of company/institution Count Percentage
Large 62 4.3%
Medium 163 11.2%
Micro 335 23.0%
Small 894 61.5%
3.8 Training of enumerators
The training of the enumerators aims at increasing their capacity in customer satisfaction
evaluation and the point is that each enumerator must understand each question properly and
know the type of calculation to be expected from that question. To make the training coherent
and homogenous, the enumerators were trained by the consultant and the one of RRA staff has
given the team all clarification of services delivered by RRA. The trainers were explaining the
whole questionnaire answering theoretical and practical questions raised by enumerators. To
equip enumerators with practical skills and familiarize them with the questionnaire, the trainers
used “the fill-in questionnaire”. The questionnaire was filled in front of the trainees
(enumerators) using a projector then after a mock interview between enumerators was
conducted to be familiar with the questionnaire. The quantitative data collection used 39
enumerators in 10 days.
3.9 Data collection techniques
The Computer-Assisted Personal Interviewing (CAPI) was used to collect quantitative data for
reporting this assignment. This system has been proved to be more effective and efficient than
the usual Paper and Pencil Interviewing (PAP) system. The approved questionnaire was
prepared and uploaded on the tablets using Open Data Kit software (ODK). The latter helps to
collect field data on a mobile device and transmits it to a server from where they are extracted
for analysis. ODK helps to regularly monitor the geographical location and progress of the
interviews.
3.10 Quality control measures
A data-collection tool was designed between two parts before data collectors training. The tool
was programmed using KOBOCOLLECT (Data collection platform based on ODK) and
uploaded onto android devices (tablets) and the data was directly recorded from the interview
into the devices and then sent to the server at the end of the day.
12

This system was used for quality data since skip patterns and field validation are handled by the
data-collection devices. The flow of questions is automated, so the enumerator does not need to
decide which question comes next; it is calculated by the android tablets, logical checks, pre-
filling information, setting constraints on answer ranges, pictures, automatic currently date, and
GPS coordinates. The data is also available right away in a digitized format to look for any other
problems. The data cleaning process begun after the first day of surveying. At that time the
enumerators were still able to return to any respondent or data collection site if they need to
correct it.
Speed and efficiency using digital data collection reduced both data collection time and also the
time required for data cleaning. Visibility and Tracking are the most important advantage of this
method. All filled questionnaires were uploaded on a server where data was accessible to all
concerned stakeholders. The visibility was provided with immediate answers to questions.
3.11 Data Analysis
3.11.1 Descriptive analysis
The quantitative data were analyzed through percentages, mean scores, and frequencies using
Statistical Package for Social Sciences (SPSS). In this report, the findings are presented in the
form of tables and charts. The quantitative data were collected using a 5 Point Likert Scale
designed on a continuum ranging e.g., from strongly agree to strongly disagree among other
scales. This helped in computing percentage scores that eventually generated the ultimate
measures of customer satisfaction.
3.11.2 Customer satisfaction Computation
Customer Satisfaction Index on computing % Average for various touch points-Customer

service charter effectiveness, RRA core values, Satisfaction with RRA Staff, Satisfaction with
support services, Employees integrity and fairness, complaint handling, quality of service at the
contact center, satisfaction with tax processes, RRA performance on functional and operational
attributes, the performance of RRA systems, the effectiveness of tax payer education, quality of
communication and quality of procurement services has been used.
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CHAPTER FOUR: RESEARCH FINDINGS
A-Taxpayers Survey
4.1 Introduction
This chapter highlights results on the evaluation of customers’ perception and satisfaction
towards RRA services, RRA key areas of strength and weaknesses, identifying the source and
frequency of taxpayer complaints about service delivery, determining taxpayers’ awareness of
RRA services and source of awareness, establishing the effectiveness of taxpayer education
programs and other reforms on service delivery, determining overall RRA performance on key
customer satisfaction measures - Customer Satisfaction level and identifying and proposing
service improvement measures.
4.2 Response Rate
Table 3 shows the disaggregated sample by the size of the visited institutions. 1,500 customers
were targeted with a total of 1,454 customers participating, translated into a response rate of
97%. Percentage of 61.5% of visited institutions are small taxpayers, 23.0% are micro-taxpayers,
11.2% are medium taxpayers and 4.3% are large taxpayers. In some tables and figures, the survey
has combined micro and small taxpayers to facilitate visualization. By combining the two, small
taxpayers become 1,229 (84.5%).
Table 3: Size of company/institution

Size of company/institution Count Percentage
Large 62 4.3%
Medium 163 11.2%
Micro 335 23.0%
Small 894 61.5%
Total 1,454 100%
Source: RRA Customer satisfaction survey, 2020
4.3 Profile of visited taxpayers
4.3.1 Demographic characteristics
From the survey, 1,119 (77.0%) out of 1,454 respondents were males while 335 (23.0%) were
females. In terms of position in their institutions, 1,032 (71.0%) were managers, 77 (5.3%) were
accountant, 86 (5.9%) were tax advisors, 25 (1.7%) were HR, and 234 (16.1%) were business
owners. Regarding the age group of respondents, most of them were between 30-65 years
(87.6%), 50.8% have less than 5 years of experience in the current position. Regarding the status
14

of the business, 94.2% do local business, 8.5% are importers while 2.8% are exporters. Table 4
below shows the customer’s profile by age, gender, current position of respondent, years of the
respondent, year of experience on a current position, size of visited institutions, and status of
business of those institutions.
Table 4: Distribution of visited customers by demographic characteristics

Count %
Gender of respondent
Male 1,119 77.0%
Female 335 23.0%
The position of respondent
Manager 1,032 71.0%
Accountant 77 5.3%
Tax advisors 86 5.9%
HR 25 1.7%
Business owners 234 16.1%
Respondent's age
Under 30 years 176 12.1%
Between 31 and 65 years 1,274 87.6%
Above 66 years 4 0.3%
Year of experience of respondent
Under 5 years 739 50.8%
Between 6 and 10 years 514 35.4%
Above 10 years 201 13.8%
Status of business
Importers 123 8.5%
Exporters 40 2.8%
Local businesses 1,370 94.2%
4.3.2 Distribution of taxpayers by district
On regional splits, the taxpayer’s sample was distributed as illustrated in Figure 1. Among
1,454 taxpayers visited in this survey, Eastern Province has the highest sample (40.6%),
followed by Kigali city (30.2%), Western Province (11.4%), Southern Province (10.2%), and
Northern Province with (7.6%). Regarding the district, Nyarugenge district has the highest
sample (11.4%) while Nyaruguru District has the lowest sample (0.3%).
12.0 11.4 10.9

10.0
7.9
8.0 7.1 6.8 6.7
6.2
5.6
6.0 4.6
3.6 3.4 3.0
4.0 2.6 2.5 2.1 2.1
1.7 1.3
2.0 1.1 1.1 1.0 1.0 1.0 1.0 0.9 0.9 0.8 0.7 0.6
0.3
0.0
15

Figure 1: Taxpayers by district
4.3.3 Economic activities of taxpayers
Table 5 below details the taxpayers who were interviewed in this survey by business sector. As
depicted, most (48.4%) of respondents were in the retail (wholesale and retail trade) category
followed by Transport and communication with (18.1%).
Table 5: Distribution of taxpayers by economic activities

Count %
Retail (wholesale and retail trade) 704 48.4%
Transport and communication 263 18.1%
Other 130 8.9%
Agriculture 114 7.8%
Construction 59 4.1%
Financial services and Insurance (banks, insurance, audit firms etc.) 43 3.0%
Medical and Public Health sectors 42 2.9%
Manufacturing 29 2.0%
Media and ICT 29 2.0%
Professional services (Law firms/survey firms etc.) 23 1.6%
Education 22 1.5%
Hospitality and Service (Hotel and tourism/real estate) 19 1.3%
NGOs & Diplomatic Missions / Embassies 11 0.8%
Central Government institutions 11 0.8%
Mining and quarrying 10 0.7%
Parastatal 6 0.4%
Local Government institutions 4 0.3%
4.4 Awareness and use of RRA services
RRA provides a range of services which include: (1) Registration or de-registration, (2) Tax
declaration, and (3) Customs services. The research intends to assess the level of awareness of
taxpayers of the services combined in the above points. The details of services delivered by RRA
was assessed under each main service. In registration or de-registration, the survey has
captured information on Business registration & acquisition of a Taxpayer Identification
Number (TIN) for Local Government Taxes, Registration and acquisition of a Taxpayer
Identification Number (TIN) for business, VAT registration, and acquisition of a VAT
Certificate, Registration under quarterly pre-payment of VAT & PAYE, Provide access to E-tax
system (Web registration), Business deregistration and De-registration from Local Government
Taxes. Under Tax declaration, the survey has captured information on Personal and
Corporate Income Tax, Value Added Tax (VAT), Withholding tax, Customs duties, Consumption
Tax, Tax on Gaming activities, Tax on Mineral, Tax exemption on imported goods, Local
Government Taxes (Trading license, Property tax, Rental income tax, Public cleaning fees),
Non-fiscal revenues (Road Maintenance Fund, Others), Withholding Tax of 5%; African Union
Levy, Export Duty on Raw Hides and Skins, Computer Processing Fee and Quality Inspection
16

Fee (QIF). The survey captured also information on Other services delivered by RRA
including Issuance of tax clearance certificate, Tax arrears certificate (for public tender
purpose), Issuance of “Quitus Fiscal”, Issuance of a tax payment certificate, Issuance of tax
stamps on tobacco, liquors, and wines, VAT Refund request, Installment or Payment facility,
EBM activation, EBM De-activation/ suspension, Request for a password for EBM, General
technical support for EBM, Processing of customs import declaration, Processing of customs
export declaration and Motor vehicles services.
4.4.1 Awareness of the role of RRA
The survey has assessed the level of awareness on the role of RRA. Table 6 shows that 98.8%
of taxpayers visited declared that RRA is responsible for the collection of revenue, and 58.6%
has declared that it has the responsibility to assess and account for all revenues by specific laws.
Table 6: Awareness of customers on the role played by RRA

Count %
Collection of revenue 1,431 98.4%
To assess and account for all revenues by specific laws 852 58.6%
To advise on matters relating to the administration of revenue 575 39.5%
Others 27 1.9%
4.4.2 Awareness of services
RRA provides a range of services which include Registration or de-registration, Tax declaration,
and Customs services.
As shown in Table 8 below, tax registration/de-registration had the highest awareness for all
the taxpayers’ categories at 91.3%, 96.0%, 97.7% for small, medium, and large taxpayers
respectively. High awareness of tax payment can be attributed to the fact that this question was
asked spontaneously, and tax payment would have a high recall because of its saliency than
other services.
However, as seen in Table 7, awareness for the other services was quite differentiated across
different categories. For instance, declaration/filing and processing of tax clearance certificates
were the other services with very high awareness among large taxpayers, while registration/de-
registration was the other service with high awareness among the large and medium taxpayers.
The services that had low awareness are; VAT refund- Automatic VAT refund-5%, Issuance of
tax stamps-5%, Appeal process-4%, Issuance of ‘Quitus fiscal’-4%, VAT refund-Non-automatic
refund-4%, VAT refund - Privileged persons’ refund-4%, Customs Services - Imports for
domestic consumption-3%, Customs Services - Certificate of origin-2%, and Customs Services-
17

Amicable settlement-2%, which can be partly attributable to specialized usage for these
products. This means that taxpayers are selective customers who are interested in the services
that relate to their specific domains of business. It is therefore not surprising that some
taxpayers do not know many of RRA services.
Table 7: Awareness of RRA services

Services Count %
Registration or de-registration 1,032 71.0%
Business registration & acquisition of a Taxpayer Identification Number 949 92.0%
(TIN)
Registration and acquisition of a Taxpayer Identification Number (TIN) for 650 63.0%
Local Government Taxes
VAT registration and acquisition of a VAT Certificate 456 44.2%
Registration under quarterly payment of VAT & PAYE 443 42.9%
Provide access to E-tax system (Web registration) 342 33.1%
Business deregistration 292 28.3%
De-registration from Local Government Taxes 237 23.0%
Tax declaration and Customs Duties 1,404 96.6%
Personal and Corporate Income Tax 1,146 81.6%
Value Added Tax (VAT) 796 56.7%
Custom duties 698 49.7%
Withholding tax 586 41.7%
Consumption Tax 340 24.2%
Tax on Gaming activities 250 17.8%
Tax on Mineral 140 10.0%
Tax exemption on imported goods 115 8.2%
Local Government Taxes (Trading license, Property tax, Rental income tax) 76 5.4%
Public cleaning fee 60 4.3%
Other services 332 22.8%
Issuance of tax clearance certificate 189 56.9%
Tax arrears certificate (for public tender purpose) 188 56.6%
Issuance of a tax payment certificate 185 55.7%
Issuance of tax stamps 182 54.8%
VAT Refund request 123 37.0%
Installment or Payment facility 89 26.8%
EBM activation 87 26.2%
EBM De-activation/ suspension 81 24.4%
Request for a password for EBM 80 24.1%
General technical support for EBM 69 20.8%
Processing of customs import declaration 65 19.6%
Processing of customs export declaration 43 13.0%
Motor vehicles services 28 8.4%
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Table 8: Awareness of RRA services by the size of business
Services LARGE MEDIUM SMALL
Registration or de-registration
Business registration & acquisition of TIN 97.7% 96.0% 91.3
Registration and acquisition of a TIN for Local Government 65.9% 69.0% 62.0
Taxes
VAT registration and acquisition of a VAT Certificate 63.6% 57.9% 41.2
Registration under quarterly payment of VAT & PAYE 43.2% 36.5% 26.7
Provide access to E-Tax system (Web registration) 47.7% 43.7% 31.8
Business deregistration 45.5% 47.6% 42.8
De-registration from Local Government Taxes 34.1% 30.2% 21.8
Tax declaration and Customs Duties
Personal and Corporate Income Tax 82.3% 85.6% 82.6
Value Added Tax (VAT) 82.3% 71.3% 52.2
Custom duties 30.6% 25.0% 6.5
Withholding tax 37.1% 35.6% 14.4
Consumption Tax 32.3% 41.3% 22.1
Tax on Gaming activities 6.5% 5.0% 5.6
Tax on Mineral 8.1% 8.1% 4.0
Tax exemption on imported goods 21.0% 16.9% 6.7
Local Government Taxes 40.3% 48.1% 41.0
Public cleaning fee 45.2% 51.9% 51.4
Other services
Issuance of tax clearance certificate 72.7% 66.7% 52.0
Tax arrears certificate (for public tender purpose) 72.7% 57.9% 54.6
Issuance of a tax payment certificate 77.3% 66.7% 52.1
Issuance of tax stamps 59.1% 71.9% 53.9
VAT Refund request 59.1% 54.4% 31.4
Instalment or Payment facility 40.9% 24.6% 17.7
EBM activation 54.5% 47.4% 19.3
EBM De-activation/ suspension 54.5% 36.8% 18.2
Request for password for EBM 50.0% 38.6% 18.5
General technical support for EBM 54.5% 40.4% 20.4
Processing of customs import declaration 36.4% 29.8% 7.0
Processing of customs export declaration 31.8% 22.8% 2.7
Motor vehicles services 13.6% 26.3% 16.8
4.4.3 Source of Awareness of Customer Services
Customers learn about products, services, and brands from various sources. It is therefore
critical for an organization to evaluate which sources are effective for their customers. In line
with the above, the study sought to establish the sources of awareness for RRA service charter
to its customers. Respondents were at liberty to choose more than one response from the choices
given. Based on the findings, Radio and TV were the main sources of awareness with 79.0% and
67.1% respectively as shown in Table 9 below.
19

Table 9: Communication tools used to be aware of RRA Services
Count %
Radio 1,149 79.0%
TV 975 67.1%
RRA’s website 530 36.5%
Employees of RRA 471 32.4%

Newspaper 196 13.5%
Social Media (Twitter, Facebook, Instagram, YouTube) 149 10.2%
Posters within RRA’s buildings 122 8.4%
Exhibitions and promotions e.g. shows 102 7.0%

Events held by RRA e.g., launch events, Taxpayers Appreciation Day 76 5.2%
Other 29 2.0%
4.4.4 Awareness of Tax reforms and initiatives
To establish whether taxpayers have seen any impact of reforms on service delivery, it was
important to determine whether they were aware of any reforms that are currently being
undertaken or have been undertaken by RRA. Across the various customer segments, the survey
highlighted 3 majors reforms that taxpayers are aware of. From Table 10, the results shows
that about 56.9% of the taxpayers indicated to be aware of reforms related to the tax declaration
with M-declaration, 54.3% are aware of the payment of taxes using mobile money, while E-
payment was rated at 43.0%.
Table 10: Awareness of Tax reforms and initiatives

Count %
M-declaration (dialing *800#) 827 56.9%
Payment of taxes using mobile money 789 54.3%
E- payment (Money transfer from your bank account to RRA account) 625 43.0%
Electronic billing machine (EBM) 552 38.0%
E- filling 290 19.9%
Tax payment through Mobicash 269 18.5%
Electronic Single Window 133 9.1%
Motor vehicles ownership transfers 75 5.2%
Tax payment through infinity 69 4.7%
One Stop Boarder Post 46 3.2%
Single customs territory 41 2.8%
Blue Channel 30 2.1%
Other 21 1.4%
From Table 11, the survey shows the association between services and the size of taxpayers.
The high rate of large and medium taxpayers 67.7% and 69.3% respectively who are aware of E-
payment, while in small taxpayers the highest rate of awareness is M-declaration at 55.8%.
20

Table 11: Awareness of Tax reforms and initiatives by the size of customers
LARGE MEDIUM SMALL
(n=62) (n=163) (n=894)
E- Payment 67.7% 69.3% 38.4%
Electronic Billing Machine (EBM) 62.9% 61.3% 33.6%
M-declaration 59.7% 56.4% 55.8%
Payment of taxes using mobile money 48.4% 53.4% 54.4%
Electronic Single Window 30.6% 28.2% 0.7%
E- filling 21.0% 14.1% 16.7%
One Stop Boarder Post 19.4% 30.1% 0.5%
Tax payment through MobiCash 17.7% 14.1% 0.0%
Single customs territory 8.1% 15.3% 4.2%
Blue Channel 8.1% 4.9% 4.4%
Motor vehicles ownership transfers 4.8% 8.6% 38.4%
Tax payment through infinity 67.7% 69.3% 38.4%
4.4.5 Services requested by customers in 2020
To find out the frequency of interaction, respondents were asked to state the last time they had
contact with RRA. Average scores and correlation percentages were computed based on the
questions where respondents were required to choose one response from the choices given.
From the findings, 95.7% of the taxpayers interviewed indicated to have interacted with RRA to
ask and fulfill the tax declaration and customs duties, 27.8% had interacted on registration or
acquisition of TIN while those who requested customs services were 8.5%. Table 12 shows
detailed information on the services requested during the year 2020. 81.9% requested Business
registration services, 73.5% requested Personal and Corporate Income Tax services and 46.3%
requested the Issuance of the tax clearance certificates.
21

Table 12: Services requested by customers in 2020
Count %
Registration or de-registration services 404 27.8%
Business registration & acquisition of a TIN 331 81.9%
Registration and acquisition of a TIN for Local Government Taxes 208 51.5%
Registration under quarterly pre-payment of VAT & PAYE 85 21.0%
Provide access to E-Tax system (Web registration) 72 17.8%
Business de-registration 61 15.1%
Tax declaration and Customs Duties 1392 95.7%
Personal and Corporate Income Tax 1023 73.5%
Public cleaning fees 602 43.2%
Local Government Taxes (Trading license, Property tax, Rental 475 34.1%
income tax)
Withholding tax 168 12.1%
Customs duties or tax exemption on imported goods 76 5.5%

Issuance of a tax payment certificate 54 43.9%
Tax arrears certificate (for public tenders’ purpose) 33 26.8%
Tax Payment in Installment or Payment facility 11 8.9%
4.4.6 Interaction during COVID-19 period
Table 13 below shows the services taxpayers sought during the COVID-19 period. Similar to
the trend seen in the preceding section on the general services requested, Tax declaration and
Customs Duties was the most common requested (78.3%). Among them, 68.2% have requested
Personal and Corporate Income Tax related services. The request for other services was low
compared to tax declaration, due to the effect of the pandemic. Few businesses were created and
the request of customs services was also low. Registration or de-registration services were
sought at the rate of 15.9% and Customs services at the rate of 5.9%.
22

Table 13: Requested services during the COVID 19
Count %
Registration or de-registration services 231 15.9%
Business registration & acquisition of a TIN 173 74.9%
Registration and acquisition of a TIN for Local Government Taxes 105 45.5%
Registration under quarterly pre-payment of VAT & PAYE 55 23.8%
Provide access to E-Tax system (Web registration) 54 23.4%
Business de-registration 43 18.6%
Tax declaration and Customs Duties 1139 78.3%
Personal and Corporate Income Tax 777 68.2%
Public cleaning fees 491 43.1%
Local Government Taxes (Trading license, Property tax, Rental income tax) 391 34.3%
Withholding Tax 126 11.1%
Customs duties 52 4.6%
Tax exemption on imported goods 33 2.9%
Issuance of tax payment certificate 47 54.7%
Tax arrears certificate (for public tenders purpose) 30 34.9%
Tax payment in installment or Payment facility 8 9.3%
4.4.7 The channels used to request the services during COVID-19
During this period, telephone, and website were the main channels that taxpayers used for
requesting services as detailed in Table 14 below. 73.5% has requested by telephone while those
who requested the services using website of RRA are at the rate of 39.3%.
Table 14: The channels used to request the services during COVID-19
Count %
By telephone 874 73.5%
Website 467 39.3%
By office visit 461 38.8%
SMS (USSD CODE) 290 24.4%
By email 144 12.1%
Social Media (twitter, Facebook, Instagram, YouTube) 84 7.1%
Other 51 4.3%
23

From the narrative text of the customers, there is an achievement of RRA to manage the
interactions with customers during the covid19 pandemic where many respondents appreciated
the intervention of RRA. 45% of respondents confirmed that the payment models were very easy
to everyone, and 10.4% appreciated how RRA tax reduction during Covid19 was helpful. 10.4%
appreciated how RRA canceled their tax during Covid19, whereas 8.2% appreciated how RRA
extended tax payments deadlines. On the other hand, 26% of respondents didn’t see any change.
4.4.8 Effectiveness of the channels used to request the services
In terms of effectiveness with channels of communication used as can be seen in Table 15

below, taxpayers declared that most channels they used were effective. Those who used social
media of RRA were satisfied at 85.7%, those who requested services from office visits at 82.9%
while those who used telephone were satisfied at 82.2%. The surveys also assessed the time
taken to receive feedback from RRA. More than 70% of respondents who used different means
of communication reported that they received feedback within one day. Regarding the
satisfaction of customers on RRA feedback page, more than 75% were satisfied with the
feedback.
Table 15: Effectiveness of the channels used to request the services
By Website telephone SMS Office Social Other

email (n=467) (n=874) (n=290) visit Media (n=51)
(n=144) (n=461) n=84)
Effectiveness of the channels used
Very Dissatisfied 0.7% 0.9% 0.7% 0.3% 1.1% 0.0% 2.0%
Dissatisfied 9.0% 4.9% 4.5% 4.1% 4.3% 1.2% 3.9%
Moderately Satisfied 11.1% 12.6% 12.7% 13.8% 11.7% 13.1% 21.6%
Satisfied 61.1% 58.7% 60.4% 52.1% 58.8% 60.7% 68.6%
Very satisfied 18.1% 22.9% 21.7% 29.7% 24.1% 25.0% 3.9%
Level of 79.2% 81.6% 82.2% 81.7% 82.9% 85.7% 72.5%
effectiveness
Duration of receiving feedback
Immediately 29.9% 37.3% 45.5% 43.1% 44.0% 39.3% 25.5%
Within a day 40.3% 40.3% 33.8% 29.0% 35.1% 36.9% 64.7%
Within a week 16.7% 14.8% 12.6% 17.6% 11.7% 14.3% 7.8%
Within a month 6.3% 3.9% 4.6% 7.6% 3.9% 6.0% 2.0%
More than a month 6.9% 3.9% 3.5% 2.8% 5.2% 3.6% 0.0%
Less than a day 70.1% 77.5% 79.3% 72.1% 79.2% 76.2% 90.2%
Satisfaction of the feedback from RRA
Very Dissatisfied 1.4% 0.9% 1.3% 0.7% 2.0% 0.0% 0.0%
Dissatisfied 9.7% 6.6% 5.6% 5.9% 5.2% 3.6% 5.9%
Moderately Satisfied 14.6% 11.8% 12.5% 13.4% 11.1% 11.9% 13.7%
Satisfied 57.6% 59.1% 59.8% 51.4% 57.7% 60.7% 74.5%
Very satisfied 16.7% 21.6% 20.8% 28.6% 24.1% 23.8% 5.9%
Level of 74.3% 80.7% 80.7% 80.0% 81.8% 84.5% 80.4%
satisfaction
24

4.4.9 Services/systems used by customers in fulfilling tax obligations
The most system used to pay tax is M-declaration, Tax payment through mobile money, and E-
a payment which was rated by the respondent at 56.5%, 51.1%, and 42.0% respectively.
Table 16: Services/systems used by customers in fulfilling tax obligations
Count %
M-declaration 821 56.5%
Tax payment through mobile money 743 51.1%
E- Payment 611 42.0%
Electronic billing machine (EBM) 376 25.9%
E- filling 260 17.9%
Tax payment through Mobicash 165 11.3%
Electronic Single Window 98 6.7%
Single customs territory 38 2.6%
Motor vehicles ownership transfers 38 2.6%
Tax payment through infinity 37 2.5%
One Stop Boarder Post 33 2.3%
Blue Channel 24 1.7%
4.4.10 The service used by size of taxpayers
The study has assessed the service used during 2019 and 2020 including the period of COVID-
19. From Figure 2, we observe that E-Payment is the most service used by taxpayers where
Large and Medium taxpayers used E-Payment at the rate of 69.4% and 68.1% respectively. M-
declaration was used by Small taxpayers at the rate of 57.2% while EBM is used by large
taxpayers at the rate of 54.8%.
37.2
E- payment 68.1
69.4
57.2
M-declaration 54.0
48.4
52.9
Tax payment through mobile money 45.4
30.6
22.3
Electronic billing machine (EBM) 41.7
54.8
16.6
E- filling 24.5
25.8
4.6
Single window system 16.6
22.6
11.1
Tax payment through mob cash 14.1
8.1
0.7
Single customs territory 11.7
17.7
0.6
One-stop boarder post 11.0
12.9
0.4
Blue Channel 10.4
3.2
2.6
Motor vehicles ownership transfers 3.7
0.0
2.5
Tax payment through infinity 3.7
0.0
SMALL (n=1229) MEDIUM (n=163) LARGE (n=62)
Figure 2: Service used by size of taxpayers

25

4.4.11 Impact of RRA’s reforms and initiatives on tax
To assess the impact of reforms at RRA, average scores and correlating percentages were
computed based on multiple based questions where respondents were at liberty to rate from 1
up to 5. The payment using mobile telephone (75.6%) and M-declaration (73.5%) were the top
benefits associated with the system, E- Payment at 67.9% while E- filling is at 71.8%. To establish
the impact of the processing of VAT on service delivery, customers mentioned that they
experienced faster services (63.2%) as key improvements as shown below in Table 17.
Table 17: Perception of taxpayers on the impact of RRA’s reforms
Services Strongly Negative No Positive Strongly Positive

negative impact positive impact
Tax payment through 6.1 2.0 16.4 45.4 30.2 75.6
Mobile Money
M-declaration 7.1 2.4 17.1 44.6 28.9 73.5
E- filling 5.2 2.1 20.9 45.5 26.3 71.8
E- payment 9.6 3.9 18.6 44.2 23.7 67.9
Electronic billing 10.0 3.1 23.7 40.9 22.4 63.2
machine (EBM)
Motor vehicles 18.8 9.4 25.6 33.2 13.0 46.2
ownership transfers
Tax payment through 25.5 12.4 26.5 25.1 10.4 35.5
infinity
Electronic Single 34.7 12.4 21.9 22.3 8.6 30.9
Window
One Stop Boarder Post 35.8 12.0 22.4 20.8 8.9 29.7
Single customs territory 36.5 13.6 23.6 19.3 7.0 26.3
Blue Channel 37.0 13.5 23.2 19.5 6.7 26.3
Figure 3 shows the overall perception of the impact of reforms done by RRA. The survey has
used the user satisfaction index. Figure 3 shows the rate of these impacts at 100%. 51.6% of
Large taxpayers declared that the impact is more than 75%, whereas 47.9% and 48.7% of
medium and small taxpayers respectively reported that the impact is at between 50% and 75%.
51.6% 47.9% 48.7%

43.5%
38.7%
31.8%
4.8% 13.5% 1.4% 18.1%
LARGE MEDIUM SMALL
under 25% 25-49% 50-74% above 75%
Figure 3: Overall perception on the impact of RRA’s reforms

26

4.4.12 Level of satisfaction of customers with RRA service delivery
To establish RRA performance on service delivery, customers were asked to rate the extent to
which they agree with the statements in Table 18 on a scale of 1 for Strongly Disagree to 5 for
strongly agree. From the findings, the overall RRA performance on service delivery rated at
68.3%. This was mainly attributed to satisfaction with Accuracy of tax data (76.7%), Frequency
of communication (74.6%), Quality of reception at RRA offices (73.9%), and Efficient and
speedy service delivery (72.3%). However, there is a need for Staff being accessible on emails
(45.4%) and the Process of filing returns (61.4%) as illustrated in the table below.
Table 18: Level of satisfaction of customers with RRA services delivery
Very Dis- Neither Satisfied Very Overall

Dis- satisfied satisfied/ satisfied Satisfaction
satisfied dissatisfied
Accuracy of tax data 1.5 3 18.8 50.7 26 76.7
Frequency of 1.7 3.9 19.8 51.7 23 74.6
communication
Quality of reception at 1.7 3.3 21.1 50.8 23.1 73.9
RRA offices
Modes and channels 1.9 3.5 20.9 53 20.8 73.7
of communication
used
RRA keeping its brand 2.1 4.1 20.8 48 25 73.0
promise
Efficient and speedy 1.7 4.7 21.3 50.2 22.1 72.3
service delivery
The confidentiality 1.5 3.8 24.4 47.3 23 70.3
Timeliness in delivery 1.8 5.3 24 49.2 19.7 68.9
of services
Fast response to 2.4 5.7 25.9 45.7 20.4 66.0
enquiries / complaints
Staff being accessible 7.3 4.5 22.3 43.7 22.1 65.9
on phones
Availability of forms at 6.4 4.5 23.9 45.3 19.9 65.2
RRA desk
Process of filing 5.6 8 25 42.3 19.1 61.4
returns
Staff being accessible 9.4 10.9 34.3 29.4 16 45.4
on emails
The final score (60) was obtained as the average of the ratings for each statement and was
converted into a percentage. The positive satisfaction was obtained by considering the rate of
more than 75%. By conceding this rate, Figure 4 shows that the relevel of satisfaction in large
taxpayers is at 69.4%, small taxpayers at 52.7% while medium taxpayers are at 46.6%. In
general, 56.6% of the taxpayers confirmed that they are highly satisfied with the services
delivered by the Rwanda Revenue Authority at a rate greater than 75%. The rate of effectiveness
of the service delivery is at 81.3%.
27

69.4%
52.7%
48.5% 46.6%
40.9%
25.8%
3.2% 4.9% 6.2%

1.6% 0.2%
LARGE MEDIUM SMALL
under 25% 25-49% 50-74% above 75%
Figure 4: Overall satisfaction of the taxpayers on RRA’s services delivery
The results from the qualitative data explain the reason of this satisfaction. Most respondents from
large enterprises who requested declaration services declared that they are very satisfied with the
quality of services received from the reforms done by RRA especially E-filling and E-payment.
A respondent from Large taxpayers reported: “I have appreciated the way RRA staff helped
me when I went to RRA office for EBM installation, and the way they have assisted me on phone.
Tax declaration has been made easy and now we can declare and pay tax without moving from
our office!”.
A respondent from Medium taxpayers also declared: “I have acquired good service during
declaration. I have used online platforms of RRA including the website. All services were good
and quickly. Due to the reforms, I have saved the time used during declaration and payment of
tax. And every time I call or visit RRA office, I get a wonderful service.”
A respondent from small taxpayers declared that “RRA staff have received me with care
when I went to the office for asking the way of changing the individual TIN to the company’s
TIN. The service of M-declaration has helped me to comply with tax requirement on time.”
28

4.5 Perception of taxpayers on RRA’s Equity
Taxes are fair such that the tax system does not discriminate between taxpayers. To establish
the perception of taxpayers on RRA’s equity, customers were asked to rate the extent to which
level they agree with the statements in Table 19 on a scale of 1 for strongly disagree to 5 for
strongly agree. The overall positive perception is at 77.4%. Among the statements related to
equity, RRA as a reliable organization was rated at 82.9% where 82.3% reported that RRA is an
organization that they can trust. The low rate of 64.7% was given to the statement asking the
perception on if RRA cares about what is important for taxpayers.
Table 19: Satisfaction of taxpayers on RRA’s equity to everyone
Strongly Disagree Neither Agree Strongly Overall

Disagree agree nor Agree Agree
disagree
RRA is a reliable 0.5 2.1 14.5 48.1 34.7 82.9
organization
RRA is an organization 0.5 1.9 15.3 48.1 34.2 82.3
that I can trust
RRA has made it easy to 0.8 1.7 16.2 52.8 28.5 81.3
file tax returns
RRA always seeks ways to 0.9 2 15.9 46.9 34.3 81.2
improve its systems
RRA has made tax 0.7 1.4 16.7 51.9 29.3 81.2
payment systems easy
RRA has excellent 1.4 2.1 15.7 48.6 32.1 80.7
leadership
RRA professionally 0.5 2.1 18.4 50.3 28.7 79.0
discharges its mandate
I admire and respect RRA 0.4 2.5 18.4 49 29.7 78.7
RRA has a good reputation 0.5 3.6 17.4 44.9 33.6 78.5
in Rwanda
RRA ensures equitable 0.9 2.8 20.9 48.8 26.6 75.4
treatment for all taxpayers
RRA is involved in 0.8 3 23.2 50.1 23 73.0
corporate social
responsibility activities
RRA educates their 2.1 5.8 22.9 48.2 21 69.2
customers on their tax
obligations
RRA cares about what is 2.6 8.7 23.9 43 21.7 64.7
important to me
From the findings of this survey as shown in Figure 5 below, the Overall rate of satisfaction of
RRA equity is at 74.9%. The results of the survey show that 81.8%, 82.5%, and 79.8% of large,
medium, and small taxpayers respectively declared to be satisfied with RRA equity, rated at
more than 75%.
29

81.8% 82.5% 79.8%
18.2% 15.8% 18.2%

1.8% 2.0%
LARGE MEDIUM SMALL

under 25% 25-49% 50-74% above 75%
Figure 5: Overall satisfaction of the taxpayers on RRA’s equity
4.6 Satisfaction of taxpayers on RRA professionalism and customer care
To understand what appeals to the customers and the challenges experienced with
professionalism and customer care at RRA, questions on the disagree and agree were asked.
Table 20 shows the rate of agreement of different statements asked to taxpayers.
An average score and a correlating percentage were computed based 0n a multiple-based

question, where the respondent was at liberty to choose more than one response from the
choices given. Understanding what customers agree and disagree about an organization helps
unearthing critical factors that make customers behave in a particular way or react when
interacting with the organization. Today’s customer wants warm and friendly service, they want
to feel valued and cared for; they want emotional connections as well as the professionalism of
service providers.
Combining the agree and strongly agree, the results from the survey show that overall agreement
is at 75.4%. The following statements are: (1) RRA staff are knowledgeable at 84.0%, (1) (2) RRA
staff are professional at 81.4%, (3) RRA staff strive to exceed customers’ expectations at 77.6%,
(4) RRA staff respond to customers’ queries and problems promptly at 72.7% while the low rate
is for (5) RRA is committed to supporting my company’s long-term growth at 65.8%.
Regarding negative statements, the overall agreement is 24.1%. those statements are the
following: (1) RRA audits causes inconveniences and disruptions to taxpayers and their
business, taxpayers disagree with the statements at 48.1% while neutral is 14.8%, (2) RRA
officials or employees expect to receive bribes or entertainment to serve customers efficiently,
taxpayers disagree with the statements at 71.6%.
30

Table 20: Customer care / STAFF relations, support, integrity, and fairness
Strongly Disagree Neither Agree Strongly Overall
Disagree agree Agree Agree
nor
disagree
RRA staff are knowledgeable 0.5 1.4 14.1 53.3 30.7 84.0
RRA staff are professional 0.7 1.9 16.0 53.9 27.5 81.4
RRA staff strive to exceed 0.8 3.6 18.1 52.0 25.6 77.6
customers’ expectations
RRA officials or employees 0.6 3.4 19.7 51.6 24.7 76.3
discharge their duties in a
fair and impartial manner
RRA ensures prompt 0.8 3.4 19.7 50.2 25.9 76.1
payments of money owed to
taxpayers
RRA ensures prompt 0.6 3.1 20.8 50.1 25.4 75.6
payments of money owed to
taxpayers
RRA staff respond to 1.0 4.5 21.8 48.9 23.8 72.7
customers’ queries and
problems promptly
RRA officials upholds 2.5 5.2 23.0 48.1 21.3 69.4
accountability in all their
undertakings
RRA is committed to 2.3 8.8 23.0 44.8 21.0 65.8
supporting my company’s
long-term growth
RRA audits causes 29.6 18.5 14.8 24.4 12.7 37.1
inconveniences and
disruptions to taxpayers and
their business
expect to receive bribes or
entertainment
take bribes
70.2% 70.8%
54.5%
40.9%
28.1% 27.7%
4.5% 1.8% 1.6%
LARGE MEDIUM SMALL
under 25% 25-49% 50-74% above 75%
Figure 6: Overall satisfaction of the taxpayers on RRA’s professionalism

31

4.7 Perception of taxpayers on RRA
To find out the extent to which taxpayers perceived RRA’s sociability and communications,
respondents were asked to rate the extent to which RRA observed using a scale of 1 to 5 where 1
was strongly disagreed while 5 strongly agreed. The score was obtained as the average of the
ratings for each statement and was converted into percentages as they are presented in Table
21 below. From the findings, an average of 76.1% of the customers interviewed perceived
positively RRA’s sociability and communication.
Table 21: Satisfaction of taxpayers on RRA’s sociability and communication
strongly Disa Modera Agre Strongl Overall

disagree gree tely e y Agree Agree
agree
RRA is a reliable service provider 0.5 2.1 13.5 49.5 34.5 84.0
RRA is an organization that I can trust 0.5 2.7 13.7 50.7 32.5 83.1
RRA has made it easy to file tax returns 0.5 1.6 14.9 54.9 28.1 83.0
RRA has made tax payment systems easy 0.5 1.9 14.6 53.2 29.8 82.9
RRA always strives to improve and innovate 0.4 2.3 14.8 49.2 33.4 82.5
RRA has excellent leadership 0.2 2.5 15 50.6 31.6 82.3
RRA professionally discharges its mandate 0.3 2.6 15.7 50.1 31.2 81.4
RRA always seeks ways to improve on their 0.3 2.8 16.9 45.5 34.4 79.9
systems
RRA has a good reputation in Rwanda 0.4 3.6 16.2 47.9 31.9 79.8
RRA is easily accessible and available to 0.5 3 18.4 52.8 25.4 78.1
taxpayers
RRA ensures equitable treatment for all 0.3 2.8 18.8 50.7 27.4 78.1
taxpayers
RRA has engaging and motivating 0.8 3.2 18.4 51.4 26.1 77.6
communication
Proactive when dealing with taxpayers 0.8 3 20.9 49 26.3 75.3
RRA serves its clients in a timely manner 0.8 4.1 20.4 51 23.7 74.8
RRA has friendly customer service 1.7 4.1 19.9 49.6 24.7 74.3
RRA effectively resolve taxpayers’ complaints 0.8 4.7 20.9 49.7 23.8 73.5
and queries
RRA educates their customers on their tax 1.5 5 22.8 48.3 22.4 70.6
obligations
RRA treats taxpayers well 1.2 5.4 23.2 47.2 23 70.2
RRA is a flexible organization 1.5 5 23.3 46.3 23.9 70.2
RRA is a caring and understanding 0.9 5.4 23.7 47 23 70.0
Institution
Tax obligations are always calculated 1.4 3.4 26.6 42.6 26 68.6
accurately
RRA cares about what is important to me 1.8 8.3 23.9 44.4 21.7 66.0
RRA online system is user friendly 1 5.4 29 44.1 20.6 64.6
Average 76.1
4.8 Capacity building and RRA support for Customers
RRA has been engaging its customers through Tax Education. The survey sought to know the
impact of this education in terms of improving knowledge on taxation. The expected outcome
of improved knowledge is compliance with tax laws and obligations among the taxpayers.
32

4.8.1 Awareness of any RRA taxpayers’ education program
Education and information sessions constitute the important mechanisms used by RRA to help
taxpayers understand their rights and tax obligations. As indicated in Table 22, education and
information session contribute to the understanding of taxes. In this respect, 37.3%% are aware
of the education program. Among those who are aware of the education program, 45.2% are
respondents from large taxpayers, 551.5% are respondents from medium taxpayers and 35.1%
are respondents from small taxpayers. Only 28.8% attended the program. Among those who
attended, 59.7% have attended Taxpayers Education Program.
Table 22: Awareness of any RRA taxpayers’ education program
Count %
Awareness of RRA taxpayers’ education program
Yes 543 37.3%
No 911 62.7%
Education program attended by Taxpayers
Yes 419 28.8%
No 1035 71.2%
Tax programs attended by taxpayers
Taxpayers Education Program 327 59.7%
Tax Dialogue 296 54.0%
Tax advisory council 235 42.9%
Tax friend clubs 33 6.0%
Tax Issues forum 46 8.4%
Tax clinics 14 2.6%
4.8.2 Satisfaction with the last tax education program attended
Table 23 shows that 92.4.2% are satisfied with the knowledge of the instructors, 90.9% are
satisfied with the relevance of information shared, 85.2% are satisfied with the program content
and 83.1% are satisfied with the time allocation for the program. 87% reported that education
programs have positively impacted their business.
Table 23: Level of satisfaction of taxpayers on RRA education program

(N=419) Very Dissatisfie Moderately Satisfie Very Overall
Dissatisfied d Satisfied d satisfie Agree
d
Knowledge of the 0.2% 0.2% 7.2% 53.7% 38.7% 92.4%
instructors
Relevance of 0.2% 0.2% 8.6% 51.8% 39.1% 90.9%
information shared
Relevance of 0.2% 0.2% 8.6% 51.8% 39.1% 90.9%
information shared
Program content 0.2% 0.5% 14.1% 49.4% 35.8% 85.2%
Time allocation for 0.5% 1.4% 15.0% 49.9% 33.2% 83.1%
the program
33

4.8.3 The feedback from taxpayers toward RRA’s education program
To establish status on taxpayer education and information, customers were asked to rate the
extent to which they agree with the statements in Table 24 on a scale of 1 for Strongly Disagree
to 5 strongly agree. The final score was obtained as the average of the ratings for each statement
and was further converted into percentages. Taxpayer education is the bridge that connects tax
administration and the public; and a key tool that is widely used to transform the tax culture.
Findings indicated that customer satisfaction with taxpayer education and information stood
on average 88.3%. The results show that 94.5% agreed that the education program has helped
them to have a clear and streamlined job description while 86.2% declared that they have
established a career path through RRA.
Table 24: Feedback on education program provided by RRA

strongly Disagree Moderately Agree Strongly Overall
disagree agree Agree Agree
I have a clear and streamlined 0.0 0.5 5.0 53.0 41.5 94.5
Job description
I am well trained for the work 0.5 1.0 7.4 54.7 36.5 91.2
that I am doing
All training programs I have 0.5 1.0 9.1 53.9 35.6 89.5
attended are relevant to my job
I get opportunities to apply 0.5 1.0 8.8 54.4 35.3 89.7
what I have been trained on in
my work
I can learn and improve my 0.2 0.5 11.0 53.5 34.8 88.3
skills through RRA
I have clearly established a 0.5 1.0 12.4 51.8 34.4 86.2
career path through RRA
I am well trained in various 0.5 1.2 9.8 54.7 33.9 88.5
RRA products and services
I receive mentorship and 0.5 6.0 14.8 47.7 31.0 78.8
coaching at work
Taxpayers observe improvements in taxpayers’ education and information which may be
attributed to the growth of information technology. Increased ownership and usage of mobile
technology have also paved way for accessibility of information. The use of smartphones has
accelerated information sharing and increased internet usage. Regarding the rate of satisfaction
with RRA education program, more than 82.6% of respondents declared that is at more than
75%. Regarding the size of taxpayers, the results show that 100.0%, 75.0%, and 72.7% of Large,
Medium, and Small taxpayers respectively confirmed satisfaction above 75% as showed in
Figure 7
34

100.0%
75.0% 72.7%
20.0% 17.2%
5.0% 9.1%
1.0%
LARGE MEDIUM SMALL
under 25% 25-49% 50-74% above 75%
Figure 7: Overall satisfaction of the taxpayers on RRA’s Education Program
4.9 Taxpayer’s rights
Revenue collection system functions effectively and efficiently when taxpayers know,
understand and uphold their rights amongst which we list the right: (1) To be treated as honest,
truthful and equitably; (2) To be treated fairly, with justice, respect and common courtesy; (3)
To respect full confidentiality within legal provision in respect to your personal right to privacy
and secrecy as per laws; (4) To seek clarification on any rule and its implementation; (5) To seek
and receive information on all issues pertaining to taxes; (6) To question and constructively
criticize service levels and the manner in which we have communicated with you; (7) To expect
fair and just treatment; (8) To challenge and question our decisions with regard to taxes you are
required to pay; (9) To be properly informed of your rights and obligations; (10) To request that
your tax affairs be re-examined by appeal when you are not satisfied with RRA decisions; (11)
To be represented and advised; (12) To be consulted and given feedback on tax matters policy;
(13) To receive a response to any correspondence addressed to the tax administration; and (14)
To get any claimed refund as provided by applicable laws and regulations.
In the same regard, this survey sought to evaluate taxpayers’ perception of RRA image in various
areas concerning its corporate standing and customer service, and the extent to which it meets
its taxpayers' rights. Taxpayers were asked to what extent they agreed with various statements
regarding their rights. The rating was done on a scale of 1-5 where 1= strongly disagree, 2=
disagree, 3= moderately agree, 4= agree, 5=strongly agree, 1 to 2 was considered as disagree and
4to 5 was considered as positive satisfaction. Table 25 shows that taxpayers are satisfied with
the way RRA staff treat them as honest, truthful, and equitably at the rate of 78.3% while
Customers have the right to challenge and question RRA decisions was rated on low rate
(51.7%).
35

Table 25: Satisfaction of taxpayers on the Taxpayer’s rights

disagree agree Agree satisfaction
RRA staff treat customers as 1.0 3.6 17.1 52.8 25.5 78.3
honest, truthful and
equitably
RRA staff treat customers 0.9 3.9 18.0 52.5 24.8 77.3
fairly, with justice, respect,
and common courtesy
RRRRA staff respect customers 1.4 5.8 18.7 51.3 22.8 74.1
full confidentiality within
legal provisions in respect to
your right to privacy and
secrecy as per laws
Customers have the right to 3.4 8.2 25.8 40.6 22.0 62.7
seek clarification on any rule
and its implementation
challenge and question RRA
decisions
be consulted and given
feedback on tax matters
policy
68.2%
47.4% 49.8%
45.6% 45.1%
31.8%
7.0% 5.1%
LARGE MEDIUM SMALL
under 25% 25-49% 50-74% above 75%
Figure 8: Overall satisfaction of the taxpayers’ rights

Through the open questions asked to the respondent, the survey observed that the lack of
information on the type of taxes requirements and payment criteria either monthly or annually
was a challenge to some taxpayers. It is therefore important for RRA to come up with strategies
for taxpayer education aimed at enhancing compliance of those who do not comply either
through ignorance of requirements or penalties.
36

4.10 Problem resolution or complaint handling
To establish whether any problems had been experienced with RRA or whether any form of
complaint had been reported to RRA in the last two years (2019/2020), questions on awareness
and usage of channels of reporting issues and the effectiveness of the Authority in resolving the
complaints were asked. This section sought to determine whether customers had ever
experienced any problems with RRA, whether they had reported the issue to RRA and how
satisfied they were with the way their complaints were resolved.
Table 26 shows that only 9.6% of taxpayers who participated in this survey have experienced a
complaint in 2019-2020. 35.7% was related to the wrong computation of tax, 29.3% was
complaints related to the poor services from RRA staff and 22.1% experienced delayed response
to queries submitted to RRA. Regarding the communication channels used, 84.3% visited RRA
offices while 17.9% used RRA call center.
Table 26: Type of complaint and the channel used to communicate with RRA
Count %
Taxpayers who experienced any problem or complaint in 2019/2020
Yes 140 9.6%
No 1314 90.4%
Type of complaint
Wrong computation of tax 50 35.7%
Poor services from RRA staff 41 29.3%
Delayed response to queries 31 22.1%
Website downtime 13 9.3%
Unavailability of forms 7 5.0%
Channel of communication used to register the complaint
Walk into RRA offices 118 84.3%
Calling the Contact Centre 25 17.9%
Sent an email 18 12.9%
Calling RRA employee that I know 11 7.9%
Website 11 7.9%
Posted a letter 4 2.9%
Facebook 7 5.0%
Twitter 6 4.3%
Time taken to get feedback
Immediate (within 3 hours) 10 8.5%
Within a day (3 -8 hours) 18 15.3%
Within 1 week 11 9.3%
Within 2-3 weeks 10 8.5%
Within a month 5 4.2%
Over a month 17 14.4%
Never received any feedback 47 39.8%
Level of satisfaction on the resolution of the complaint
Not satisfied at all 30 21.4%
Dissatisfied 46 32.9%
Neither satisfied nor dissatisfied 24 17.1%
Satisfied 26 18.6%
Extremely satisfied 14 10.0%
37

4.11 Impact of RRA services to the customers
To establish the impact of RRA call center, websites, Performance on functional and operational
attributes, and Communication on service delivery, average scores and correlation percentages
were computed based on multiple based questions where respondents were at liberty to choose
more than one response from the choices given. Table 27 shows the rate of agreement on the
statements. 75.7% of taxpayers agreed that call center has positively contributed a lot in terms
of tax compliance by confirming at 80% that call center has reduced long queues in the office
and it is easily accessible while 75.5% declared that website has increased in security.
Table 27: Perception of taxpayers on call center, website, tax processes, and
communication
disagree agree Agree Agree
Call center 75.7
Reduces long queue in the office 0.4 2 17.6 46.5 33.5 80.0
Easy to contact 0.6 2.7 19.1 50.8 26.8 77.6
Easily accessible 0.4 2.3 19.8 49.9 27.6 77.5
Enhances enquiries of customer 0.4 3.2 19.3 50.2 27 77.2
It saves customers time 1 3.4 20.1 50.6 25 75.6
Easy communication 0.7 2.7 21.5 48.1 27 75.1
It’s more convenient to both customers and staff 0.6 2.5 22.1 48.7 26 74.7
They can solve queries 0.9 4.8 20.1 47.9 26.3 74.2
One can easily reach them via their call center 1.5 3 21.7 46.7 27.1 73.8
Customers are handled effectively 0.8 3.7 21.7 48.6 25.2 73.8
Quick service delivery 0.7 3.9 21.8 48.1 25.5 73.7
Website 75.5
Increased security 0.3 1.7 18 46.4 33.6 80.1
Provision of more information content 0.6 2.3 17.7 50.8 28.5 79.4
Increased RRA accessibility 0.6 2.9 20.2 51.4 25 76.4
The website has become fast enough 0.8 5.4 27.7 44.2 21.9 66.1
Performance on functional and operational attributes 74.1
Process of registration 0.3 1.4 16.2 52.5 29.4 82
Process of filing returns 0.4 1.8 15.8 53.7 28.3 82
Decentralization of operations to the county 0.4 1.1 16.6 53 28.9 81.8
level
Accurate collection of taxes 0.6 1.8 16.4 51.9 29.3 81.2
RRA keeping its brand promise 0.4 3.2 19.8 51.7 24.9 76.5
Modes and channels of communication used 0.6 2.5 20.8 51.2 25 76.2
Timeliness in delivery of services 0.6 3 20.2 52.1 24.1 76.1
Efficient and speedy service delivery 0.8 4 20.4 50.2 24.6 74.8
Staff ability to answer customer queries and 0.7 2.9 21.9 49.7 24.8 74.6
questions
The confidentiality given to customers while 0.5 3.5 23.7 44.8 27.5 72.3
handling sensitive matters
Fast response to enquiries and complaints 1.8 5.5 26.2 45.7 20.8 66.5
Taxpayer education programs 2.7 9.4 26.2 43 18.7 61.7
Staff being accessible through emails and 7.2 7.4 27.9 40.4 17 57.4
phones
Tax Processes 66.15
RRA Audit and Compliance process 2.1 4.2 26.7 46.3 20.8 67.1
Adding and removing of tax obligations 1.9 7.3 25.7 44.6 20.6 65.2
Communication 68.95
RRA keeps customers fully informed 1.4 4.0 22.2 50.6 21.9 72.4
RRA gives customers unlimited amount of 23.1 20.5 21.9 22.5 12.0 65.5
information
38

4.12 Perception of Taxpayers on RRA audit function
Professionalism
The survey has assessed the satisfaction of taxpayers on the professionalism of RRA auditors.
From Figure 9, the results show that 71.4% of respondents were satisfied. Regarding the
category of taxpayers, satisfaction is at 69.4% in large taxpayers, 74.2% in medium taxpayers,
and 70.6% in small taxpayers.
69.4%
74.2%
70.6%
48.5%
46.4%
43.5%
LARGE
29.0%
25.8%
25.8%
24.2%
23.4% MEDIUM
20.2%
SMALL
4.0%
3.7%
2.0%
1.8%
1.6%
0.0%
Not satisfied at all Dissatisfied Neither satisfied Satisfied Extremely Overall

nor dissatisfied satisfied
Figure 9: Satisfaction of taxpayers on the professionalism of RRA auditors

Competence
In terms of competence of RRA auditors, the overall satisfaction is at 72.1%. The level of
satisfaction is at 72.6% in large taxpayers, 74.2% in medium taxpayers, and 69.4% in small
taxpayers.
72.6%
74.2%
69.4%
50.9%
48.4%
47.0%
25.8%
24.9%
24.2%
23.3%
22.4%
20.2%
3.7%
3.7%
2.0%
1.8%
1.6%
0.0%
Not satisfied at all Dissatisfied Neither satisfied Satisfied Extremely satisfied Overall
nor dissatisfied
LARGE MEDIUM SMALL
Figure 10: Satisfaction of taxpayers on the competence of RRA auditors

39

Commitment
In terms of commitment of RRA auditors, the overall is at 71.2%. The level of satisfaction is at
74.2% in large taxpayers, 71.2% in medium taxpayers, and 68.1% in small taxpayers.
74.2%
71.2%
68.1%
48.4%
47.2%
45.7%
26.2%
25.8%
24.5%
24.2%
23.9%
22.4%
3.7%
2.5%
2.0%
1.8%
1.6%
0.0%
Not satisfied at all Dissatisfied Neither satisfied Satisfied Extremely satisfied Overall
nor dissatisfied
LARGE MEDIUM SMALL
Figure 11: Satisfaction of taxpayers on Commitment of RRA auditors

Behaviours of RRA Auditors

From Table 28, the results show that the average of 89.7% of respondents confirmed that RRA
auditors act in favour of RRA while 10.3% declared that they act in favour of taxpayers. 91.3%
declared that their skills and experiences are used to conspire with taxpayers in legal practice
and 51.6% of visited taxpayers declared that they are aware of the current audit system at RRA.
Table 28: Overview of taxpayers on the behaviors of RRA auditors

LARGE MEDIUM SMALL
Count % Count % Count %
RRA auditors act in favor of their employer RRA or independently
RRA 54 87.1 145 89.0 1145 93.2
Independently 8 12.9 18 11.0 84 6.8
RRA auditors use their skills and experience to conspire with the taxpayer in legal
practice
Yes 57 91.9 147 90.2 1127 91.7
No 5 8.1 16 9.8 102 8.3
Awareness of the current audit system at RRA
Yes 36 58.1 85 52.1 547 44.5
No 26 41.9 78 47.9 682 55.5
40

4.13 Feedback from taxpayers on RRA services
The survey has captured the feedback from respondents using open questions. The following is a
list of suggestions:
A. On Education Program
1. Provide regular trainings of taxpayers on the use of technology especially declaration and tax
payment system,
2. Regarding training, it would be better to group taxpayers who have the same business
together and explain to them tax matters related to their businesses.
3. Normally if the taxpayers are in a rural area, they cannot access the education program. RRA
Office center in this region don’t train taxpayers. They just give us the TIN without explaining
about tax. It would be better to help us to understand rules and regulation related to tax as
well as relevant tax for a particular business.
4. We appreciate RRA services, but it would be better to have an RRA office in every sector to
help us to receive advice for any queries we have. Normally when we have queries, we used
to debate with our workmates sometimes we receive wrong information about relevant tax.
Even if RRA has many platforms but most local taxpayers are not familiar with technology
issues, and all are in foreign languages, and we don’t know them.
B. RRA System
5. Most Traders who use RRA services use Kinyarwanda while most of RRA documents
including the website are in English. It would be better for us to get the documents in
Kinyarwanda to have a user-friendly system.
6. During tax declaration and payment of tax, the system of RRA goes very slow and sometimes
does not work properly. It would be better to consider these inconveniences before applying
penalties. Better extend the deadline if the system has crashed or went slow.
C. Services
7. The customs services delivery is very slow. It would be better for us to have a quick service so
that we get our products as soon as possible. Sometimes we use all available money for
importing products expecting that at the time of payment of tax they will be sold and get
money for tax. If customs services delay, we risk delaying on tax payment as a consequence
of tax penalty.
8. Before taking any action regarding the tax, RRA would consult us as beneficiaries. Many
times, we don’t give comments or feedback on policy or laws related to tax.
9. RRA employees would treat taxpayers in a friendly manner rather than treat them as no
important person or as criminals.
10. The tax amount must follow the size of the business. If you have a small business, the district
tax, cleaning tax you have to pay the same amount as the large business, the reason why many
new businesses fail in the first year.
41

11. If a taxpayer who used to be compliant and suddenly delay paying taxes, better to visit
him/her in order know what happened before tax penalty. If we are your beneficiaries, how
do you first give us a penalty before knowing what happens? Try to understand us before
every action and we will be happy to pay tax.
12. We appreciate the services, but RRA staff usually don’t reply to our emails. It would be better
to get feedback on requested services on a particular channel of communication used.
13. The hotline of RRA is available but they do not usually respond when you call them. You can
try many times but in vain. They should increase the number of staff in RRA call center.
14. For new businesses, it would be better to visit them before applying penalties because
sometimes you may design a business but once you open it you fail. The business owners
often need someone to clearly explain what happens for example in case no income has been
generated.
15. De-registration services are very complicated. If you want to close the TIN even if your
business has failed, you must pay all patents of all years, cleaning tax for all months, and all
penalties. It would be better to simplify the de-registration process as it is for registration.
42

B-RRA Employees
The survey tends to understand the level of satisfaction for RRA employees in different aspects.
To get a level of satisfaction, the statements on different aspects were asked. An average score
and a correlating percentage were computed based on a dichotomous based question, where the
respondent was to either agree or disagree with a given statement. The results under this section
were obtained from 66 RRA Staff who were available at the time of the interview.
4.14 Perception of RRA staff on the rules and regulation
From Table 29, among 66 RRA staff 97.0% agreed that there is a Performance appraisals
process in the institution, 98.5% Understand RRAs core values that guide decisions and work,
86.4% agreed that Employee behavior conforms with RRA’s Core Values and 86.4% agreed that
at RRA, they deliver high-quality services to satisfy the customers.
Table 29: Perception of RRA staff on the rules and regulation

Strongly disagree Neither agree Strongly Overall
disagree
Performance appraisals 1.5 0.0 1.5 19.7 77.3 97.0
process
I Understand RRAs 1.5 0.0 0.0 19.7 78.8 98.5
core values that guide
decisions and work
Employee behavior 3.0 0.0 10.6 42.4 43.9 86.4
conforms with RRAs
Core Values
At RRA, we deliver 1.5 1.5 10.6 40.9 45.5 86.4
high-quality services in
order to satisfy our
customers
4.15 Does your work at RRA involve dealing with external customers?
Table 30 shows that 81.8% of employees who participated in this survey are involved in dealing
with customers. 96.30% confirmed that in their assessment, customers are satisfied by the
quality of services provided to them.
43

Table 30: Dealing with external customers
Count %
Does your work at RRA involve dealing Yes 54 81.8%
with external customers? No 12 18.2%
In your assessment how satisfied are Very satisfied 20 37.0%
your external clients/stakeholders Satisfied 32 59.3%
with the quality of service you provide Moderately satisfied 1 1.9%
to them? Not satisfied 1 1.9%
4.16 Important factors versus Satisfaction Rating among employees
Overall, the key areas employees consider to be greatly important which has more than 75%
include Recruitment practices and procedures (86.4%), Procedures for setting employee targets
(84.3%), Performance appraisals process at 83.3%, Distribution of work at 80.3%,
Salaries/Remuneration (78.8%), Job induction process at 77.3% and Work environment at
75.8%. RRA is performing well on these factors as they emerged as the top satisfaction areas
among the staff. Others are rated above 60% including Rewards/recognition at 68.2%,
Opportunities for advancements at 63.6%, and Training opportunities at 60.6% as shown in
Table 31.
Table 31: The factors of performance on the Job
Strongly disagr Neither agree Strongl Overall

Disagree ee agree nor y Agree Agree
disagree
Recruitment practices and 0.0% 1.5% 12.1% 36.4% 50.0% 86.4%
procedures
Procedures for setting employee 0.0% 4.5% 10.6% 34.8% 50.0% 84.8%
targets
Performance appraisals process 0.0% 3.0% 13.6% 36.4% 47.0% 83.3%
Distribution of work 0.0% 4.5% 15.2% 43.9% 36.4% 80.3%
Salaries/Remuneration 0.0% 9.1% 12.1% 34.8% 43.9% 78.8%
Job induction process 0.0% 7.6% 15.2% 28.8% 48.5% 77.3%
Channels used to communicate 0.0% 3.0% 19.7% 36.4% 40.9% 77.3%
to employees
Work environment 1.5% 4.5% 18.2% 34.8% 40.9% 75.8%
Rewards/recognition 0.0% 10.6% 21.2% 31.8% 36.4% 68.2%
Opportunities for advancements 1.5% 12.1% 22.7% 28.8% 34.8% 63.6%
Training opportunities 4.5% 9.1% 25.8% 19.7% 40.9% 60.6%
How job promotions process 6.1% 10.6% 25.8% 16.7% 40.9% 57.6%
4.17 Satisfaction of RRA employees with job performance indicators
Table 32 shows how the employees are satisfied with performance indicators. To have the
overall satisfaction, an average score and a correlating percentage were computed based 0n a
statement presented in the table. The result shows that the overall satisfaction is at 67.3%. The
high satisfaction is attributed to the recruitment practices and procedures at the rate of 84.8%
followed by Procedures for setting employee targets at the rate of 80.3%. the low satisfaction
44

rate is attributed to the job promotions process at the rate of 48.5% followed by Opportunities
for advancements at the rate of 51.5%
Table 32: Satisfaction of RRA employees with job performance indicators

Very Dissatisfie Neither Satisfied Very Overall
Dissatisfi d satisfied satisfie Satisfaction
ed nor d
dissatisfied
Recruitment practices 0.0% 1.5% 13.6% 45.5% 39.4% 84.8%
and procedures
Procedures for setting 0.0% 7.6% 12.1% 45.5% 34.8% 80.3%
employee targets
Channels used to 0.0% 3.0% 19.7% 45.5% 31.8% 77.3%
communicate to
employees
Performance appraisals 0.0% 6.1% 18.2% 40.9% 34.8% 75.8%
process
Salaries/Remuneration 0.0% 6.1% 19.7% 45.5% 28.8% 74.2%
Job induction process 0.0% 7.6% 19.7% 40.9% 31.8% 72.7%
Work environment 6.1% 3.0% 21.2% 43.9% 25.8% 69.7%
Distribution of work 1.5% 4.5% 28.8% 34.8% 30.3% 65.2%
Rewards/recognition 1.5% 12.1% 30.3% 34.8% 21.2% 56.1%
Training opportunities 1.5% 12.1% 34.8% 34.8% 16.7% 51.5%
Opportunities for 1.5% 15.2% 31.8% 28.8% 22.7% 51.5%
advancements
How job promotions 4.5% 13.6% 33.3% 25.8% 22.7% 48.5%
process
4.17.1 Training and development
Table 33 shows the training and development, the overall agreement is at 58.3%. the high rate
of this agreement is beyond to the statement which wants to assess the training programs that
employee has attended are relevant to my job at 72.7%. 0nly 53.0% agreed with the way the
nomination of participants to attend training is fair & objective. Regarding RRA providing
enough trainings as needed, 47% disagreed with the statement.
Table 33: Training and development

disagree
I get relevant training 4.5% 12.1% 28.8% 25.8% 28.8% 54.5%
for my present job
All training programs I 1.5% 7.6% 18.2% 31.8% 40.9% 72.7%
have attended are
relevant to my job
RRA provides as much 1.5% 16.7% 28.8% 31.8% 21.2% 53.0%
ongoing training as
needed
The nomination of 0.0% 15.2% 31.8% 27.3% 25.8% 53.0%
participants to attend
training is fair &
objective
45

4.17.2 Performance management
The staff was asked to rate their agreement or disagreement with some statement about
performance management. 74.2% agreed there is a full engagement in conducting appraisals
while only 57.6% agreed that the performance measurement parameters are clearly understood
by all employees as shown in Table 34.
Table 34: Performance Management

disagree
RRA has clear performance 0.0% 10.6% 18.2% 36.4% 34.8% 71.2%
appraisal procedures
RRA has objective 0.0% 4.5% 21.2% 34.8% 39.4% 74.2%
performance appraisal
procedures
RRA engages its employees 0.0% 10.6% 15.2% 43.9% 30.3% 74.2%
fully in conducting
appraisals
The performance 3.0% 15.2% 24.2% 34.8% 22.7% 57.6%
measurement parameters
are clearly understood by
all employees
4.17.3 Promotion
Regarding promotions, employees were indifferent on what drives promotion at RRA with an
overall agreement of 44.9%. only 48.5% of respondents confirmed that RRA usually promotes
the right person based on merit while only 42.4% confirmed that the promotion policy is clear
and transparent as shown in Table 35.
Table 35: Promotion

Disagree Agree Agree Agree
nor
Disagree
The promotion policy is 12.1% 19.7% 25.8% 21.2% 21.2% 42.4%
clear and transparent
RRA usually promotes 12.1% 13.6% 25.8% 24.2% 24.2% 48.5%
the right person based on
merit
If I do good work I can 7.6% 15.2% 33.3% 21.2% 22.7% 43.9%
count on new,
responsibility/promotion
4.17.4 Management competency
Employees were asked to rate their perceptions on the management competency. The
management was rated fairly well on several attributes but performed averagely on recognizing
46

exemplary performers. The overall agreement is at 65.4%. The high rate of agreement beyond
the Senior managers demonstrates strong leadership skills at (77.3%) as shown in Table 36.
Table 36: Management competency

disagree
RRA’s management treats all 0.0% 4.5% 21.2% 42.4% 31.8% 74.2%
employees with respect &
dignity
Senior managers 0.0% 10.6% 12.1% 43.9% 33.3% 77.3%
demonstrate strong
leadership skills
Senior managers give 1.5% 18.2% 24.2% 30.3% 25.8% 56.1%
recognition to staff for work
well done
Senior managers provide 1.5% 10.6% 28.8% 39.4% 19.7% 59.1%
support & coaching to
employees
RRA management is flexible 1.5% 9.1% 25.8% 39.4% 24.2% 63.6%
and open to change
RRA management seeks 1.5% 7.6% 28.8% 39.4% 22.7% 62.1%
employees’ opinions in their
decision-making process on
mat
4.17.5 Sense of ownership
The majority of the staff indicated they have a sense of belonging in terms of job commitment,
being proud of RRA as well as derive great fulfillment from the work at 92.4%. However, about
a third do not feel their job at RRA is secure as shown in Table 37.
47

Table 37: Sense of ownership
disagree
I have a strong sense of 0.0% 4.5% 18.2% 40.9% 36.4% 77.3%
job security
I am proud to work for 0.0% 0.0% 7.6% 28.8% 63.6% 92.4%
RRA
I derive great fulfillment 0.0% 1.5% 7.6% 42.4% 48.5% 90.9%
from my work
I remain committed to my 0.0% 1.5% 6.1% 22.7% 69.7% 92.4%
job because I want to
I remain committed to my 3.0% 4.5% 19.7% 39.4% 33.3% 72.7%
job because of the benefits
offered e.g., retirement
4.17.6 Career development
Regarding career development, the results from Table 38 shows that 69.7% of the staff
declared that they have the opportunity for career development within RRA, 65.2% have
reported that they established a career path at RRA, 62.1% reported that RRA promotes the
right person in the company before hiring from outside and 59.1% reported that there is a clear
path for career progression at RRA.
Table 38: Career development

disagree
There is a clear path for 4.5% 9.1% 27.3% 31.8% 27.3% 59.1%
career progression at
RRA
I have clearly established 3.0% 9.1% 22.7% 40.9% 24.2% 65.2%
a career path at RRA
I have the opportunity for 3.0% 9.1% 18.2% 37.9% 31.8% 69.7%
career development
within RRA
RRA promotes the right 7.6% 15.2% 15.2% 33.3% 28.8% 62.1%
person in the company
before hiring from
outside
48

4.17.7 Communication
Although upward communication is encouraged in RRA, some staff do not believe

communication among staff is honest with 48.5% indicating that they get more information
through the grapevine as opposed to the formal channels. 66.7% have reported that there is
adequate communication within RRA, 69.7% are aware of important things going on at RRA as
shown in Table 39.
Table 39: Communication

disagree
There is adequate 0.0% 10.6% 22.7% 34.8% 31.8% 66.7%
communication within RRA
Upward communication is 1.5% 7.6% 21.2% 39.4% 30.3% 69.7%
encouraged in RRA
I am aware of important 1.5% 7.6% 21.2% 43.9% 25.8% 69.7%
things going on in RRA
RRA believes in open and 1.5% 4.5% 25.8% 36.4% 31.8% 68.2%
honest communication
among staff
I learn more about the 13.6% 3.0% 34.8% 31.8% 16.7% 48.5%
ongoing in RRA through
grapevine than through
formal communication
4.17.8 RRA’s customer service
The staff was asked to indicate which initiatives by RRA they were aware of. 75.8% of
respondents reported that RRA is doing a good job of responding to changes in the marketplace,
75.8% reported that RRA staff always listen to understand customer needs and offer relevant
solutions. Regarding the customers’ expectations, 60.6% of the staff reported that they
consistently exceed RRA customers’ expectations as shown in Table 40.
Table 40: RRA’s customer service

Strongly disagree Neither agree agree Strongly Overall
Disagree nor disagree Agree Agree
In RRA we regularly use taxpayers’ 0.0% 1.5% 25.8% 39.4% 33.3% 72.7%
feedback to improve our work
processes.
We set clear performance standards 0.0% 1.5% 21.2% 33.3% 43.9% 77.3%
for service quality.
We respond quickly to taxpayers' 1.5% 6.1% 22.7% 30.3% 39.4% 69.7%
needs and issues.
We consistently exceed our customers’ 3.0% 6.1% 30.3% 36.4% 24.2% 60.6%
expectations
We always listen to understand our 1.5% 7.6% 15.2% 36.4% 39.4% 75.8%
customer needs and offer relevant
solutions
RRA is doing a good job of responding 1.5% 6.1% 16.7% 43.9% 31.8% 75.8%
to changes in the marketplace
49

4.17.9 Rate RRA services in terms of enhancing positive customer experience
The survey was also accessing the perception of RRA staff on the satisfaction of taxpayers vis-à-
vis the services. 81.8% of staff who participated in the survey reported that E- filling service is
the most used and satisfies the taxpayers followed by an electronic billing Machine (EBM) at
80.3%. According to the staff, Blue Channel and Tax payment through infinity are the last
services which satisfy the taxpayers where the agreement is at 57.6% as shown in Table 41.
Table 41: Impact of RRA’s reforms and initiatives on tax
Strongly disagree Neither agree agree Strongly Overall

Disagree nor disagree Agree Agree
E- filling 3.0% 0.0% 15.2% 37.9% 43.9% 81.8%
Electronic billing machine 3.0% 3.0% 13.6% 31.8% 48.5% 80.3%
(EBM)
Payment of taxes using 1.5% 7.6% 15.2% 34.8% 40.9% 75.8%
mobile money
Tax payment through 4.5% 3.0% 16.7% 28.8% 47.0% 75.8%
mobile money
Motor vehicles ownership 3.0% 3.0% 21.2% 30.3% 42.4% 72.7%
transfers
One Stop Boarder Post 3.0% 3.0% 21.2% 39.4% 33.3% 72.7%
Electronic Single Window 4.5% 3.0% 21.2% 30.3% 40.9% 71.2%
E- Payment (Money 0.0% 4.5% 24.2% 27.3% 43.9% 71.2%
transfer from your bank
account to RRA account)
M-declaration 1.5% 0.0% 28.8% 24.2% 45.5% 69.7%
Single customs territory 3.0% 1.5% 28.8% 31.8% 34.8% 66.7%
MobiCash
Blue Channel 6.1% 4.5% 31.8% 31.8% 25.8% 57.6%
infinity
50

CHAPTER FIVE: CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings
1. Awareness of services
The overall awareness of taxpayers on RRA service charter is 85.5%. The most popular service
for taxpayers is Tax declaration at 98.1%. Large, Medium, and small taxpayers acknowledged
this service at 100%, 98.2%, and 96.2% respectively. Under tax declaration, Personal and
Corporate Income Tax is the most popular at the rate of 83.0%, where large, medium and small
taxpayers rated the service at 82.3%, 85.6%, and 81.0% respectively.
The second common service to taxpayers is Value Added Tax (VAT) at the rate of 69.0% with
82,3% of Large, 71.3% of Medium, and 53.4% of Small taxpayers. The Tax on Gaming activities
has the lowest rate of 5.6%. Registration or de-registration comes second with a rate of 72.8%.
Large, Medium, and Small taxpayers rated this service at 71.0%, 77.3%, and 70.1% respectively.
Business registration & acquisition of a Taxpayer Identification Number (TIN) is the most
known service at the rate of 94.9%, followed by VAT registration and acquisition of a VAT
Certificate at the rate of 65.6%. The lowest rate is for De-registration from Local Government
Taxes services with 28.5%.
The last service known by taxpayers is Customer services (documents, Software, motor vehicles)
at the rate of 30.3%, where the service of Issuance of a tax payment certificate occupied 65.1%,
Issuance of tax clearance certificate at 64.1%, Issuance of tax stamps at 61.5%, and Tax arrears
certificate (for public tenders) at 61.1%. The processing of customs export declaration is the
lowest known by taxpayers at the rate of 19.3%.
Radio and TV are the taxpayers’ most used channels to get information from the Tax
Administration (73.2%). RRA website is the second communication channel at 57.5%. It has
been testified that 74.2% of Large taxpayers used the website, while 82.2% of Medium taxpayers
used TV and 80.1% of Small taxpayers used Radio.
Regarding RRA reforms and initiatives, the overall awareness is at 29.3%. E- payment (money
transfer from your bank account to RRA account) is the most known service by taxpayers at the
rate of 58.4%. This service is known by large, medium, and small taxpayers at the rate of 67.7%,
69.3%, and 38.2% respectively. M-declaration comes second with a rate of 57.6%. Electronic
billing machines (EBM) come in third place with a rate of 52.6%.
2. Service use
The overall service use during 2019 and 2020 is at 44.0%. The most used services are those
related to tax declaration and payment at the rate of 95.7%. E- payment was the most used
service at 58.2% where Large, Medium and Small taxpayers applied it at the rate of 69.4%,
68.1%, and 37.2% respectively. The most used service by small taxpayers is
51

M-declaration at the rate of 57.2%. The lowest rate is attributed to Tax payment through infinity
and Motor vehicles ownership transfers at the rate of 2.1%. The Electronic billing Machine
(EBM) is the second service used by Large taxpayers at the rate of 54.8%. Regarding the
category of taxpayers, the most used service by importers and exporters is E-payment at 56.1%
and 72.5% respectively, while local businesses used M-declaration at 57.5%.
3. Satisfaction of Taxpayers
3.1 Impact of reforms and initiatives
The overall satisfaction on the impact of RRA reforms and initiatives is at 70.2%. The common
feedback as reported by 79.0% of taxpayers is the Accuracy of taxation data. The Large, Medium,
and Small taxpayers with the associated rate of 82.3%, 78.5%, and 76.2% respectively, asserted
that reforms have brought accuracy of taxation data. 75.1% stated that reforms have simplified
communication between RRA and customers. 74.6% are satisfied with the Quality of reception
at RRA offices. 71.8% are satisfied with the confidentiality given to customers. The fast response
to inquiries and complaints has a satisfaction rate of 66.6% while the Process of filing returns is
rated at 65.3%. The low satisfaction rate of 54.3% goes to the accessibility of RRA Staff through
emails.
3.2 Equity to everyone
The overall satisfaction of taxpayers on RRA equity is 78.6%, where Large, Medium, and Small
taxpayers are satisfied at 79.8%, 78.9%, and 77.3% respectively. 83.3% reported that RRA is an
institution that taxpayers can trust, 83.0% declared that RRA is a reliable organization, and
82.5% agreed that RRA has made tax payment systems easy. Regarding RRA education
program, 72.4% agreed that RRA educates their customers on their tax obligations. The low rate
goes to the perception of taxpayers on how RRA cares about what is important to them with a
rate of 65.2%.
3.3 Professionalism and customer care

The overall perception of taxpayers on professionalism of RRA staff is 76.2%, where Large,
Medium, and Small taxpayers rated it at 76.7%, 76.7%, and 75.2% respectively. 83.6% of
respondents testified that RRA staff are knowledgeable, 82.2% reported that RRA staff are
professional, and 77.8% conveyed that RRA staff strive to exceed customers’ expectations.
Regarding the statement asking about RRA commitment to support the customers company’s
long-term growth, 68.8% agreed with the statement.
The study also has assessed the negative statement of taking bribes. Only 21.1% of respondents
confirmed that RRA officials or employees take bribes, 43.1% reported that RRA audits causes
inconveniences and disruptions to taxpayers and their business, and 24.0% agreed that RRA
officials or employees expect to receive bribes or entertainment to serve customers efficiently.
52

3.4 Capacity building and RRA Customer support
The overall satisfaction of taxpayers on RRA education program is 81.8% where Large, Medium
and Small are satisfied at 89.6%, 80.6%, and 75.2% respectively. 94.8% are satisfied with the
way the education program assisted them to have a clear and streamlined Job description, 87.1%
declared that they are well trained for the work they are doing, 86.7% confirmed that all training
programs they have attended were relevant to their jobs, and 80.0% reported that they learnt
and improved their skills through RRA education program.
3.5 Taxpayer’s rights
The overall satisfaction of taxpayers on how RRA respects their rights is 70.2% where Large,
Medium, and Small taxpayers rated this at 77.2%, 65.8%, and 67.5% respectively. 79.5%
acknowledged that RRA has common courtesy vis a vis customer, 79.4% confirmed that RRA
staff treat customers as honest, truthful and equitably, and 77.5% agreed that RRA staff treat
customers fairly, with justice and respect. The lowest rate of satisfaction goes to the statement
asking if customers have the right to be consulted and given feedback on tax matters policy with
the rate of 56.7%.
3.6 Problem resolution and complaint handling
The overall rate of the taxpayers who experienced any complaint in 2019 and 2020 is 13.0%.
28.9% of complaints was related to wrong tax computation, 25.8% on delayed responses to
queries, 10.8% for Website downtime and 10.3% on Unavailability of forms. Regarding
communication channels used, 79.7% visited RRA offices, 24.0% called the service Centre,
20.5% sent an email and 10.2% called RRA employees they knew.
3.7 Perception of taxpayers on RRA audit function
The overall perception of taxpayers on the professionalism, competence, and commitment of

RRA auditors is 71.5%.
72.1% of respondents agreed that RRA auditors are competent, 71.4% reported that RRA
auditors are professional and 71.2% confirmed the commitment of RRA auditors.
4. Satisfaction of RRA employees
The most services that satisfy RRA employees are (1) Recruitment process and procedures
(86.4%), (2) Procedures for setting employees’ targets (84.3%), (3) Performance appraisal
process (83.3%), (4) Distribution of work (80.3%), (5) Salaries/Remuneration (78.8%), (6) Job
induction process (77.3%) and (7) Work environment at 75.8%. Others employees’ services rated
above 60% including Rewards/Recognition at 68.2%, Promotion opportunity at 63.6%, and
Training opportunities at 60.6%.
53

5.2 Conclusion
A significant customer satisfaction improvement (2.0%) has been recorded in 2019-2020

compared to 2018. The overall satisfaction stands at 75.0% from 73.0% in 2018. This
improvement is a result of reforms introduced by the Tax Administration, as well as quality
services delivered to the taxpayers. The overall satisfaction is 77.8% for Large taxpayers,74.4%
for Medium taxpayers, and 72.9% for Small taxpayers.
Amidst all services delivered by RRA, Tax declaration and Customs Duties are the top services
with the highest rate of satisfaction of 80.8%. Respondents from Large, Medium, and Small
taxpayers (81.6%, 80.4%, and 80.2% respectively) asserted to be satisfied with tax declaration
and customs clearance services. The overall satisfaction of taxpayers on professionalism of RRA
staff is 72.1%.
The study has also assessed the level of satisfaction of customers on the impact of reforms
recently introduced. Findings show that 69.1% of respondents have been positively affected by
recent reforms from tax administration. They reported that introduced reforms helped them to
comply with their tax obligations in time, reduce queues at RRA offices, as well as waiting time
to get some documents. The overall satisfaction of taxpayers on the Capacity-building and RRA
support for Customers is 81.1%. The overall average of satisfaction on RRA educational program
in large, medium, and small taxpayers is 84.7%, 80.7%, and 77.8% respectively.
5.3 Recommendations
Based on findings stated above, the following recommendations are suggested to RRA for
improved customer service delivery.
S Services Findings Recommendation

N
1. Registration or - The overall awareness of this It has been observed that some taxpayers are
de-registration service is 46.6%. not aware of their responsibilities after business
Registration under quarterly pre- registration. Many taxpayers testified that after
payment of VAT & PAYE, E-tax registration in RDB, they never knew if/when
system (Web registration), they were required to register for Local
Business de-registration, and de- Government Taxes, VAT, etc.… which resulted
registration from Local in not complying with their tax obligations.
Government Taxes are the services
that taxpayers are aware of at low We recommend that RRA explain to taxpayers
late. Less than 45.0% their obligations with all other essential
processes after business registration in RDB
54

through Radio shows, TV programs, or via e-
mails as well as educational programs.
2. Tax declaration The overall awareness of this The survey shows that many taxpayers are not
and Customs service is 30.0% aware of some types of tax including Local
Duties Government Taxes.
Local Government Taxes,
Consumption Tax, withholding RRA should use all available platforms for tax
tax, Tax exemptions on imported awareness by emphasizing on types of taxes,
goods, Tax on Gaming activities, computation as well as criteria for eligibility.
and Tax on Mineral are rated less
than 45.0%
3. Other services The overall awareness of this Vis-à-vis services required by taxpayers, this
service is 32.0% survey has assessed the awareness of taxpayers
on the EBM availability, installation, and
EBM activation, General technical support, tax declaration, tax payment
support for EBM, EBM de- certificates, and moto vehicles services.
activation/suspension, Request
for password for EBM, Tax The sensitization of these services is
payment in installment or recommended. Every person running a
Payment facility, Motor vehicle business in Rwanda must know all services
services, Processing of customs provided by RRA. This will help them to
import declaration, and understand their rights as well as their
Processing of customs export obligations, for improved compliance.
declaration are rated less than
40.0% The sensitization can be done through mass
media like Radio, TV, and internet media.
4. Communication Besides Radio and TV, other Survey findings showed that most taxpayers
tools communication channels like RRA know RRA services from Radio and TV.
website, RRA internal Newsletter,
Social media platforms (Twitter, RRA should promote the use of other
Facebook, Instagram, YouTube), communication channels like social media,
Posters within RRA’s buildings, events and consider below the line advertising
Exhibitions, and Promotions e.g.,
shows, Events held by RRA like
product’s launch events or
Taxpayers Appreciation Day are
rated at less than 40.0%
55

5. Tax reforms Predominantly, Large and RRA should increase awareness of other
Medium taxpayers are aware of reforms like Electronic Single Window, E-
RRA tax reforms especially filling, One Stop Border Post, Tax payment
Electronic Billing Machines through MobiCash, Single customs territory,
(EBM), M-declaration, and Blue Channel, and Tax payment through
Payment of taxes using Mobile infinity.
Money at a rate above 59.6%. This can be done through communication
The remaining are known at the channels mostly used by taxpayers like Radio
low rate of less than 40.0% and TV. Where possible RRA can use emails for
a “tailor-made” communication.
6. RRA services The level of satisfaction of RRA must regularly train staff on customer
delivery taxpayers on RRA services service delivery considering how to value
delivery is above 70.0% in most taxpayers’ requests.
aspects except the respect of time Furthermore, including Kinyarwanda language
limits in delivery of services, fast on RRA website for easy service accessibility
response to inquiries/complaints, will induce taxpayers to use the website rather
staff accessibility on phones, than Office visits.
availability of forms at RRA desk,
process of filing returns, and staff RRA should put in place a feedback mechanism
accessibility on emails which are to get taxpayers’ complaints in time and make a
rated less than 70% systematic follow up to ensure they have been
handled. Moreover, RRA should create a
platform where taxpayers can rate the
satisfaction level on service delivery.
7. RRA’s equity to In general, taxpayers are satisfied RRA should create a training center where all
everyone with RRA equity at the rate above taxpayers must access all tax related
75.0% except for RRA tax information. Every year, RRA plan trainings for
education and what is important new registered taxpayers, but some of them
to taxpayers, rated at less than don’t attend due to their availability. The
70.0% training center will allow every taxpayer to
attend at any time, and permit even potential
taxpayers to attend tax sessions before they
start any business.
RRA staff should take care of taxpayers’

businesses by providing any advice for likely
improvement. In case taxpayers made mistakes
during tax declaration, the first step should not
56

be penalties application. They should first be
educated on how to correct those mistakes for
improved tax compliance.
8. STAFF relations, Taxpayers are satisfied with the RRA should investigate the cause root of such
support, professionalism, knowledge, malpractice and come up with appropriate
integrity, and integrity, and fairness of RRA staff solution to eradicate it.
fairness at a rate above 75.0%. However, it
has been reported that some Encourage staff to avoid receiving bribes.
expect/receive bribes or RRA should also try to connect with taxpayers
entertainment at 17.6% by helping them to overcome tax issues if any,
in order to discourage the behavior of giving
bribes.
9. Capacity The awareness of the availability From the finding of the survey, it shows that
building of taxpayers Education Program is more than 40.0% of taxpayers are not aware of
59.7% while Tax advisory council, RRA tax education programs.
Tax Dialogue, Tax friend clubs,
Tax clinics, and Tax Issues forum Through Radio and TV programs, RRA must
are below 50.0% conduct awareness on available facilities and
initiatives designed for taxpayers. This will
increase taxpayers’ knowledge on taxation in
Rwanda. The awareness can be done through a
series of drama, or Radio programs targeting
any one interested in doing business in Rwanda.
Furthermore, RRA should support taxpayers’
business to long term growth through and
continue offering free product training and
support.
10. Taxpayer’s rights Taxpayers are satisfied with how Involve stakeholders in the review of laws,
RRA respect their rights at the rate process and procedures, and communicate
above 60.0%. However, the right them promptly so that taxpayers are
to challenge and question RRA continuously abreast with any new
decisions and the right to be developments. Through public participation,
consulted and given feedback on taxpayers will take more ownership, and this
tax matters policy were rated will improve compliance.
lower than 60.0%
Where applicable, RRA could use SMS to invite
taxpayers for a consultative meeting on a
specific topic (new process, policy, law…)
57

through a particular communication channel at
a specific date and time.
11. Problem The most common complaint from RRA should have clear process & procedures to
resolution or taxpayers was the wrong deal with complaints and provide timely
complaint computation of tax at the rate of solutions. Customers want their complaints to
handling 35.7% be addressed as soon as they are submitted.
Many Taxpayers (84.3%) visited Therefore, RRA should strive to attend to
RRA offices to report their complaints within 24 hours.
complaints. 39.8% of them have
never received any feedback. The RRA should have a recording system to capture
level of satisfaction with the way complaint for analysis to identify trends.
RRA handled complaints was at
14.3% RRA should develop a Frequently Asked
Questions (FAQ) platform where taxpayers can
access frequent complaints and their responses
preferably in Kinyarwanda. This will reduce the
number of requests for the same issue.
Set an active online chatbox where Taxpayers

can chart live with RRA and get prompt
response. The chatbox should offer to users a
possibility of choosing any language for smooth
communication.
12. Channel of To be aware of RRA services, To increase outreach and enhance interaction,
communication Taxpayers use Radio and TV as the RRA should encourage customers (especially
most used communication small and medium taxpayers) to communicate
channels (73.2%), while Office through new media. Taxpayers should take
visit is the most used advantage of the already existing
communication channel for communications channels such as RRA social
complaint at a rate of 84.3%. Other media platforms, web live chat, and emails
channels like website and social which currently have low usage.
media platforms are used at a rate Review the service standards at the call center
of less than 20.0%. and other non-physical channels. This will
ensure that service delivery through these
channels is the same as that offered at the
physical offices where customers had a better
experience;
58

13. RRA audit Amidst those who are aware of Through Radio and TV shows, RRA must
function RRA audit function, the service is sensitize this service as well as how it works.
appreciated at a rate above 70%.
The awareness of the availability
of RRA audit system is at 44.5%.
14. RRA employees RRA staff are satisfied with their RRA must set requirements for promotion,
with job job at the rate of 65.0%. reward, and training participation for all staff.
performance However, promotions process, Furthermore, these requirements need to be
indicators Rewards/Recognition and clearly explained to beneficiaries either through
Training opportunities indicators their platforms like WhatsApp group or
are rated less than 60.0% physical meetings.
15. RRA staff 72.7% of RRA staff declared that RRA should regularly train their employees on
Training and all training programs they have on-going reforms. Furthermore, the selection of
development attended are relevant to their job. staff to attend a particular training should be
But the following indicators: (1) fair and objective.
getting relevant training, (2) RRA
provides as much ongoing training
as needed, and (3) the nomination
of participants to attend training is
fair & objective, were rated less
than 60.0%
16. RRA staff Management competency was Senior managers must encourage, coach, and
Management rated above 60.0%. However, the recognize the good employee’ performance.
competency “0nly Senior managers give This will help them to feel RRA as a family and
recognition to staff for work well increase productivity.
done and Senior managers provide
support & coaching to employee’s”
indicators were rated at less than
60.0%
59

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https://www.rra.gov.rw/fileadmin/user_upload/customer_service_delivery_report_-
_q3_2019-20_to_be_published.pdf
32. Tomarken, A., & Waller, N. (2005). Structural Equation Modeling: Strengths,
Limitations, and Misconceptions. Annual Review of Clinical Psychology
33. Yavas, U., Benkenstein, M., & Stuhldreier, U. (2004). Relationships between service
quality and behavioral outcomes: A study of private bank customers in Germany.
International Journal of Bank Marketing.
34. Yi, Y. (1990). A Critical Review of Consumer Satisfaction. Review of Marketing, 4, 68-123.
35. Wisniewski, M. (2001). Using SERVQUAL to assess customer satisfaction with public
sector services. Managing Service Quality.
36. Zeithaml, V.A., Parasuraman, A, & Berry, L. L. (1990). Delivering quality service:
Balancing customer perceptions and expectations. New York, NY: Macmillan.
61

Annex 1: CAP teams INVOLVED IN THE ASSESSMENT
Name of Staff Position assigned
Mr. GAGA RUKORERA Didier CAP Ltd, Team leader
Mr. NGENDAHIMANA ENOCK CAP Ltd, Data Manager and Analyst
Mr. NYABYENDA EMMANUEL Christian CAP Ltd, Senior researcher and Analyst
UFITINEMA Pascal CAP Ltd, Managing Director
SADIKI Johan Enumerator
KAMAREMBO Vanessa Enumerator
GISA Silas Enumerator
KAMPOGO Julienne Enumerator
BAKEKA Diane Enumerator
UMURISA Aline Enumerator
UMUHOZA Diane Enumerator
RUGAMBA Aimable Enumerator
MUKUNDE Denyse Enumerator
TWAGIRAYEZU Modeste Enumerator
ISHIMIRWE Aimee Enumerator
BASHANA Desire Enumerator
BAGISHA Albert Enumerator
MUTUYEMARIYA M.Claire Enumerator
NYIRAMUGISHA Devota Enumerator
KIRENGA Aline Enumerator
SHEMA Eric Enumerator
MUZIRANENGE Sifa Enumerator

UWINEZA Bieneheurse Enumerator
FURAHA Elisabeth Enumerator
NDAYISABA Ereneste Enumerator
KWIZERA Sandrine Enumerator
MWIZERWA Bonheeur Enumerator
NIKUZWE Emillie Enumerator
UWAMBAYE Claudette Enumerator
IRERA Joyce Enumerator
KANEZA Munezero Enumerator
NKURUNZIZA Jeremie Enumerator
ISHIMWE Christian Enumerator
TURATSINZE Julien Enumerator
MUTWEWINGABO Patrick Enumerator
MUTUYEMARIYA Francine Enumerator
MUTONI Celine Enumerator
UMUTONIWASE NGWIJE Christella Enumerator
UWAMARIYA Josephine Enumerator
MUKESHIMANA Divine Enumerator
DUSHIMIYIMANA Rebecca Enumerator
ZANINKA Clemence Enumerator
KALISA Axella Enumerator
ii

Annex: QUESTIONNAIRE
QUESTIONNAIRE OF RRA ON CUSTOMER SATISFACTION SURVEY 2020
INTRODUCTION
Good morning/afternoon. My name is……………………………………from a research company CAP,

an independent research institution. We are conducting a customer satisfaction survey on behalf
of the Rwanda Revenue Authority (RRA). RRA would Like to get feedback from their customers
regarding the quality of services offered to improve customers' experience. The information you
provide will remain confidential and the results will be analyzed and reported collectively.
May I ask you a few questions?
Remind the respondent that the information we collect is for 2019-2020 or before covid 19
Criteria of respondent
 Be sure that the respondent is the main user of RRA system

 The company must have At least 3 years of experience in Rwanda
 At least 2 years using RRA system
1. Demographic characteristics
s/n Questions Option
1. Gender of respondent 1. Male
2. Female
2. Age of respondent _____________
3. Year of experience in the company _____________
4. Year of experience in the current Position ____________
5. The position of respondent
6. Are you the one who usually use RRA
1. Yes (skip 9)
2. No
services/System?
7. The person who usually use RRAA
1. Yes (skip 9)
2. No
Services/Systems is available today?
8. When s/he will be available? Date and time ______
9. Code of visited institution/company CODE
10. Location District, Sector
11. Main Activity of institution ___________
12. TIN of the company ____________
iii

13. Area of activity 1. Import
2. Export
3. Local business
14. Which year does institution start its activities ___________
15. Which time does an institution/company start Year, _______
access on RRA products/services
16. In which sector of the economy does1. Agriculture
organisation/business operate in? 2. Construction
3. Education
4. Financial services and Insurance (banks,
insurance, audit firms etc.)
5. Hospitality and Service (Hotel and
tourism/real estate)
6. Manufacturing
7. Media and ICT
8. Mining and quarrying
9. NGOs & Diplomatic Missions /
Embassies
10. Professional services (Law
firms/SURVEY firms etc.)
11. Retail (wholesale and retail trade)
12.Transport and communication
13.Central Government institutions
14.Local Government institutions
15. Parastatal
16.Medical and Public Health sectors
17. Other specify
17. In your opinion, what is the role of RRA? 1. Collection of revenue
2. To assess and account for all revenues in
accordance with specific laws
3. To advise on matters relating to the
administration of revenue
4. Others (specify)
2. Service awareness and service use

1. What services provided by RRA are 1. Registration or de-registration
2. Tax declaration and Customs Duties
you aware of?
3. Customs services (documents, Software, motor
vehicles)
2. If you are aware of Registration 1. Business registration & acquisition of a Taxpayer
Dentification Number (TIN)
or de-registration
2. Registration and acquisition of a Taxpayer
which of the following registration Identification Number (TIN) for Local Government
Taxes
services do you know?
3. VAT registration and acquisition of a VAT Certificate
iv

4. Registration under quarterly payment of VAT & PAYE
5. Provide access to E-tax system (Web registration)
6. Business deregistration
7. De-registration from Local Government Taxes
8. Other services, specify
9. If you are aware of Tax 1. Personal and Corporate Income Tax
2. Value Added Tax (VAT)
declaration and Customs
3. Withholding tax
Duties, which of the following 4. Custom duties
5. Consumption Tax
registration services do you know?
6. Tax on Gaming activities
7. Tax on Mineral
8. Levy tax on imported goods
9. District revenues (Trading license, Property tax,
Rental income tax)
10. Public cleaning fee
11. Non fiscal revenues (Road Maintenance Fund,
Others)
12. Import Duty
13. Withholding Tax of 5%
14. African Union Levy
15. Export Duty on Raw Hides and Skins
16. Computer Processing Fee
17. Quality Inspection Fee (QIF)
18. Other services, specify
10. If you are aware of Customs 1. Issuance of tax clearance certificate
2. Tax arrears certificate (for public tender purpose)
services, which of the following
3. Issuance of “Quitus Fiscal”
registration services do you know?4. Issuance of a tax payment certificate
5. Issuance of tax stamps on tobacco, liquors and wines
6. VAT Refund request
7. Installment or Payment facility
8. EBM activation
9. EBM Machine De-activation/ suspension
10. Request for password for EBM
11. General technical support for EBM
12. Processing of customs import declaration
13. Processing of customs export declaration
14. Motor vehicles services
15. Other services, Specify
10. Which channels of communication
1. Newspaper
do you use MOST FREQUENTLY 2. to Radio
be aware of RRA services? 3. TV
4. RRA’s website
5. Posters within RRA’s buildings
6. Exhibitions and promotions e.g., shows
7. Events held by RRA e.g., launch events, taxpayers’
week
8. Employees of RRA
9. Social Media (twiter,facebook,Instagram,youtube,….)

11. Which of the following
1.
Single window system
2.
Payment of taxes using mobile money
reforms/initiatives by RRA are you
aware of? 3.
M-declaration
4.
Blue Channel
5.
Single customs territory
6.
One-stop boarder post
7.
Electronic billing machine (EBM)
8.
E- filling
9.
E- payment (Money transfer from your bank account
to RRA account)
10. Tax payment through mobile money
11. Tax payment through mob cash
12. Tax payment through infinity
13. Motor vehicles ownership transfers
1. Which services have you requested
1. Business registration & acquisition of a Taxpayer
from RRA in the last year? Dentification Number (TIN)
2. Registration and acquisition of a Taxpayer
Identification Number (TIN) for Local Government
Taxes
3. VAT registration and acquisition of a VAT Certificate
4. Registration under quarterly payment of VAT &
PAYE
5. Provide access to E-tax system (Web registration)
6. Business deregistration
7. De-registration from Local Government Taxes
8. Personal and Corporate Income Tax
9. Value Added Tax (VAT)
10. Withholding tax
11. Custom duties
12. Consumption Tax
13. Tax on Gaming activities
14. Tax on Mineral
15. Levy tax on imported goods
16. District revenues (Trading license, Property tax,
Rental income tax)
17. Public cleaning fee
18. Non fiscal revenues (Road Maintenance Fund,
Others)
19. Issuance of tax clearance certificate
20. Tax arrears certificate (for public tender purpose)
21. Issuance of “Quitus Fiscal”
22. Issuance of a tax payment certificate
23. Issuance of tax stamps on tobacco, liquors and wines
24. VAT Refund request
25. Installment or Payment facility
26. EBM activation
27. EBM Machine De-activation/ suspension
28. Request for password for EBM
29. General technical support for EBM
30. Processing of customs import declaration
31. Processing of customs export declaration
32. Motor vehicles services
33. Other services, Specify
vi

2. Do you request the above services 1. Yes
during the COVID 19 period 2. No
(March- September 2020)?
10. Which channels did you us to 1. By email
request these services last year? 2. Website
3. By telephone
4. SMS (USSD CODE)
5. By office visit
6. Other (specify)
7. Social Media (twiter,facebook,Instagram,youtube,….)
11. How satisfied ARE YOU with the 1. Very Dissatisfied
effectiveness of the channels did 2. Dissatisfied
you use to request the services? 3. Moderately Satisfied
4. Satisfied
5. Very satisfied
12. How long did it take for you to get
1. Immediately
the services requested? 2. Within a day
3. Within a week
4. Within a month
5. More than a month
1. Thinking about this last time that1. Very Dissatisfied
you made a contact with RRA; how 2. Dissatisfied
satisfied would you say you were 3. Moderately Satisfied
with the contact made? 4. Satisfied
5. Very satisfied
2. What are the reasons for _____________________________________
satisfaction/dissatisfaction?
3. Which SERVICES have you ever 1. Single window system
used in fulfilling your tax 2. M-declaration
obligations? 3. Blue Channel
4. Single customs territory
5. One-stop boarder post
6. Electronic billing machine (EBM)
7. E- filling
8. E- payment (Money transfer from your bank account
to RRA account)
9. Tax payment through mobile money
10. Tax payment through mob cash
11. Tax payment through infinity
12. Motor vehicles ownership transfers
4. how would you rate the impact of On a scale of 1-5, where 1 means “negatively
these reforms and initiatives by impacted your operations to a great extent”, 2 means
RRA?
“Negatively impacted” and 3 means “no impact at
all” 4 means “positively impacted on your
operations” and 5 means “positively impacted on
your operations to a great extent
a. Single window system
vii

b. Payment of taxes using mobile
money
c. M-declaration
d. Blue Channel
e. Single customs territory
f. One-stop boarder post
g. Electronic billing machine (EBM)
h. E- filling
i. E- payment (Money transfer from
your bank account to RRA account)
j. Tax payment through mobile
money
k. Tax payment through mob cash
l. Tax payment through infinity
m. Motor vehicles ownership transfers
5. I want you to tell me the extent to . Please use a scale of 1 to 5 where 1 = Very
which you are satisfied with RRA Dissatisfied; 2 = Dissatisfied; 3 = Neither
on each of the following attributes Satisfied nor Dissatisfied; 4 = Satisfied and 5 =
that I am going to read out to you Very satisfied.
a. RRA keeping their brand promise –
what RRA promises its customers
b. Accuracy of taxation data
c. Process of filing returns
d. The confidentiality given to
customers while handling sensitive
matters
e. Efficient and speedy service
delivery
f. Frequency of communication
g. Staff being accessible through
emails
h. Staff being accessible through
phones
i. Fast response to enquiries and
complaints
j. Modes and channels of
communication used
k. Timeliness in delivery of services
l. Availability of forms at RRA desk
m. Quality of reception at RRA offices
viii

6. How would you rate the 1. Very ineffective
2.
effectiveness of RRA’s customer Somewhat ineffective
service? 3. Neutral
4. Somewhat effective
5. Very effective
7. Why do you say so? ___________________________________
3. Equity to every one

1. State the extent to which you agree or Using a 5-point scale where 1 means you
disagree with the following statements “Strongly Disagree”, 2 means you
about RRA.
“disagree”, 3 means you “Neither Agree
nor Disagree”, 4 means you “agree” and 5
means you ‘Strongly Agree”;
Systems
a. RRA always seeks for ways to improve on
their systems
b. RRA has made tax payment systems easy
c. RRA has made is it easy to file tax returns
Image
d. RRA is an organization that I can trust
e. RRA has a good reputation in Rwanda
f. RRA professionally discharges its
mandate
g. RRA is a reliable organization
h. RRA is involved in corporate social
responsibility activities
i. Employees of RRA are Unhelpful
j. Employees of RRA are discriminative
k. RRA has excellent leadership
l. RRA ensures equitable treatment for all
taxpayers
m. RRA cares about what is important to me
ix

n. I admire and respect RRA
o. RRA is an inflexible / rigid organization
p. RRA educates their customers on their
tax obligations
4. Professionalism and customer care
Please tell me to what extent you agree with them. Use a 5-point scale, whereby 1 means
you “Strongly Disagree”, 2 means you “disagree”, 3 means you “Neither Agree
nor Disagree”, 4 means you “agree” and 5 means you ‘Strongly Agree” with the
statement. Please ensure you rate each statement.
1. CUSTOMER CARE / STAFF RELATIONS
a) RRA staff are knowledgeable
b) RRA staff are professional
c) RRA staff strive to exceed customers’ expectations
d) RRA staff respond to customers’ queries and problems
promptly
2. SUPPORT
a) RRA is committed to supporting my company’s long-term
growth
b) RRA audits causes inconveniences and disruptions to
taxpayers and their business programs
c) RRA ensures prompt payments of money owed to taxpayers
3. INTEGRITY AND FAIRNESS
a) RRA employees/officials are of high integrity
b) RRA officials or employees discharge their duties in a fair
and impartial manner
c) RRA officials or employees expect to receive bribes or
entertainment in order to serve customers efficiently
d) RRA officials or employees take bribes (cash, gifts, favors
etc.)?
e) RRA officials upholds accountability in all their
undertakings
4. To what extent do you agree with the following statements?
Would you say: 1= strongly disagree, 2= Disagree, 3=
Moderately agree, 4= Agree, 5=Strongly Agree?
a) RRA is a reliable service provider

b) Has friendly customer service
c) RRA Is easily accessible and available to taxpayers
d) RRA serves its clients in a timely manner
e) RRA is a caring and understanding Institution
f) RRA treats taxpayers well
g) RRA always strives to improve and innovate
h) RRA effectively resolve taxpayers’ complaints and queries
i) Proactive when dealing with taxpayers
j) RRA has engaging and motivating communication
k) RRA always seeks for ways to improve on their systems
l) RRA has made tax payment systems easy
m) RRA has made is it easy to file tax returns
n) RRA online system is user friendly
o) RRA is an organization that I can trust
p) RRA has a good reputation in Rwanda
q) RRA professionally discharges its mandate
r) RRA has excellent leadership
s) RRA ensures equitable treatment for all taxpayers
t) RRA cares about what is important to me
u) RRA is a flexible organization
v) RRA educates their customers on their tax obligations
w) Tax obligations are always calculated accurately
5. Capacity building and RRA support for Customers

1. Are you aware of any RRA taxpayers’ education program? 5. Yes
6. No
2. If yes, have you ever attended any of RRA taxpayers’ education
1. Yes
2. No
program?
3. What of the following tax payer’s education program/s have you
1. Tax Payers Education
attended in the past? Program
2. Tax advisory council
3. Tax Dialogue
4. Tax friend clubs
5. Tax clinics
6. Tax Issues forum
7. Others
4. How would you rate your satisfaction with the last tax On a scale of 1-5, where
education program have you attended in the past? I mean “not satisfied at
all” and 5 means “Fully
Satisfied
a) Program content
xi

b) Time allocation for the program
c) Knowledge of the instructors
d) Relevance of information shared
5. How would you rate the impact of tax education on your
1. Negatively Impacted
behavior towards tax payment? 2. No Impact at all
3. Positively Impacted
6. To what extent do you agree with the following statements
regarding staff development training at RRA?
Would you say: 1= strongly disagree, 2= Disagree, 3=
Moderately agree, 4= Agree, 5=Strongly Agree?
a) I have a clear and streamlined Job description
b) I am well trained by for the work that I am doing
c) All training programs I have attended are relevant to my job
d) I get opportunities to apply what I have trained on in my work
e) I can learn and improve my skills at RRA
f) I have clearly established a career path at RRA
g) I am well trained on various RRA products and services
h) I receive mentorship and coaching at work
6. TAXPAYER’S RIGHTS

1. To what extent do you agree with the following statements Would you say: 1=
regarding taxpayer’s rights? strongly disagree, 2=
Disagree, 3=
Moderately agree, 4=
Agree, 5=Strongly
Agree?
2. RRA staff treat customers as honest, truthful and equitably

3. RRA staff treat customers fairly, with justice, respect and
common courtesy
4. RRA staff respect customers full confidentiality within legal
provision in respect to your personal right to privacy and
secrecy as per laws
5. Customers have the right to seek clarification on any rule and
its implementation
6. Customers have the right to challenge and question RRA
decisions with regard to taxes you are required to pay
7. Customers have the right to be consulted and given feedback on
tax matters policy
7. PROBLEM RESOLUTION / COMPLAINT HANDLING
xii

1. Have you experienced any problems with RRA or 1. Yes
have you made any form of complaint on behalf of 2. No
your organization to RRA in the last 2 year?
2. What was the problem / complaint about? 1. Poor services
2. Website downtime
3. Wrong computation of tax
4. Unavailability of forms
5. Delayed response to queries
6. Others (specify)
3. Which channel did you use to register the complaint?
1. Walk in to RRA offices
2. Calling the Contact Centre
3. Calling RRA employee that I
know
4. Posted a letter
5. Website
6. Twitter
7. Facebook
8. Sent an email
9. Fax
10. Youtube
11. instagram
12. Other (specify)
4. Did you report the problem or complaint to RRA? 1. Yes
2. No
5. How fast was your complaint / problem solved? 1. Immediate (within 3 hours)
2. Within a day (3 -8 hours)
3. Within 1 week
4. Within 2-3 weeks
5. Within a month
6. Over a month
7. Have never received any
feedback
6. Thinking about this last time that you made a Not satisfied at all
complaint to RRA; how satisfied were you with the Dissatisfied
way your complaint/ problem was resolved? Neither satisfied nor dissatisfied
Satisfied
Extremely satisfied
8. Impact of RRA services to the customers

Please tell me to what extent you agree with the following statement.
Use a 5-point scale, whereby 1 means you “Strongly Disagree”, 2 means you “disagree”,
3 means you “Neither Agree nor Disagree”, 4 means you “agree” and 5 means you
‘Strongly Agree” with the statement. Please ensure you rate each statement.
1. Call centers
a) They can solve queries
b) Easy to contact
c) It saves customers time
d) Quick service delivery
e) Enhances enquiries of customer
f) Easily accessible
xiii

g) One can easily reach them via their call centres
h) Reduces long queue in the office
i) Customers are handled effectively
j) Easy communication
k) It’s more convenient to both customers and staff
2. Website
a) The websites have become fast enough/ There has been
improvement on system breakdown
b) Increased RRA accessibility/More interaction sessions with
RRA
c) Provision of updates/active website/new graphics
d) Provision of more information content/ a lot of options
included
e) Helps in avoiding congestion/Improvement in system
breakdown
f) Convenient to customers
g) The website highlights RRA services
h) Increase in security
3. Performance on functional and operational
attributes
a) Process of registration
b) Decentralization of operations to the county level
c) Process of filing returns
d) Modes and channels of communication used
e) Timeliness in delivery of services
f) RRA keeping their brand promise what RRA promises its
customers
g) Efficient and speedy service delivery
h) Accurate collection of taxes
i) Staff ability to answer customer queries and questions
j) The confidentiality given to customers while handling
sensitive matters
k) Frequency of communication
l) Taxpayer education programs
m) Staff being accessible through emails and phones
n) Fast response to enquiries and complaints
4. Tax Processes
a) Process
b) Payment of taxes
c) RRA Audit and Compliance process
d) Adding and removing of tax obligations
5. Communication
a) RRA keeps customers fully informed
b) RRA keeps customers fairly well informed
c) RRA keeps customers adequately informed
d) RRA gives customers only a limited amount of information
xiv

9. PERCEPTION OF TAXPAYERS ON RRA AUDIT FUNCTION
s/n PROFESSIONALISM AND COMPETENCY RELATED QUESTIONS
Q9.1 How do you
rate the
a. 1 ⎕
professionalismb. 2 ⎕
of RRA auditorsc. 3 ⎕
(5 is the best d. 4 ⎕
score)? e. 5 ⎕
Please
describe
your
answer?
Q9.2 How do you
rate the
a. 1 ⎕ Incompetent
competence of b. 2 ⎕ Somewhat incompetent
RRA auditors? c. 3 ⎕ Neither competent nor incompetent
Please described. 4 ⎕ Somewhat competent
your answer? e. 5 ⎕ Competent
Q9.3 What are your

thoughts on ................................................................................................................................
how RRA ................................................................................................................................
auditors are ................................................................................................................................
committed to ................................................................................................................................
provide quality ................................................................................................................................
services to ................................................................................................................................
taxpayers?
Q9.4 What are your
thoughts on ................................................................................................................................
how RRA ................................................................................................................................
auditors gather ................................................................................................................................
and evaluate ................................................................................................................................
evidence ................................................................................................................................
provided by ................................................................................................................................
Taxpayers?
Please describe
your answer?
Q9.5 How do you a. 1 ⎕
rate the
b. 2 ⎕
comittement of c. 3 ⎕
RRA auditors? d. 4 ⎕
Please describee. 5 ⎕
your answer?
Q9.6 Does RRA
auditors act ina. R1:RRA ⎕
favour of theirb. R2:Independently ⎕
employer RRA ................................................................................................................................
or ................................................................................................................................
independently? ................................................................................................................................
Please describe
your answer?
Q9.7 In your
a. R1:Yes ⎕
opinion, do
b. R2:No ⎕
xv

RRA auditors ................................................................................................................................
use their skills ................................................................................................................................
and experience ................................................................................................................................
to conspire with
taxpayer in
illegal practice?
Q9.8 In your
opinion, what ................................................................................................................................
are the major ................................................................................................................................
challenges that ................................................................................................................................
RRA audit ................................................................................................................................
function is ................................................................................................................................
facing ? ................................................................................................................................
Q9.9 Based on your
previous filing ................................................................................................................................
and payment ................................................................................................................................
behaviour, how ................................................................................................................................
did RRA audit ................................................................................................................................
function ................................................................................................................................
change your tax ................................................................................................................................
compliance
behaviour?
Q9.10 Are you aware
of the current c. R1:Yes ⎕
audit system at d. R2:No ⎕
RRA? ................................................................................................................................
If Yes, is the ................................................................................................................................
current audit ................................................................................................................................
system at RRA
customer-
focused?
Q9.11 In your
a. R1:Yes ⎕
opinion, are we b. R2:No ⎕
able to ................................................................................................................................
effectively audit ................................................................................................................................
multinational ................................................................................................................................
corporations at
RRA? Please
describe your
answer?
Q9.12 If you were to
recommend , Area1...............................................................................................
what would you
recommend to Recommendation1..........................................................................
improve the
professionalism Area2...............................................................................................
and
competence of Recommendation2..........................................................................
auditors by
RRA?
Q9.13 If you were to
recommend, Area1...............................................................................................
what would be
your areas of Recommendation1..........................................................................
xvi

focus and what
would you Area2...............................................................................................
recommend to
improve audit Recommendation2..........................................................................
function by
RRA? Area3...............................................................................................
Recommendation3..........................................................................
10. RRA Employees

1. Please tell me to what extent you agree with the following statement. Use a 5-point scale,
whereby 1 means you “Strongly Disagree”, 2 means you “disagree”, 3 means you
“Neither Agree nor Disagree”, 4 means you “agree” and 5 means you ‘Strongly
Agree” with the statement. Please ensure you rate each statement.
a) I Understand RRAs Mandate
b) I Understand RRAs core values that guide
decisions and work
c) Employee behavior conforms with RRAs s Core
Values
d) At RRA, we deliver high quality services in order
to satisfy our customers
2. Does your work at RRA involve dealing with 1. Yes
external customers? 2. No
3. In your own assessment how satisfied are your 1. Very satisfied
external clients/stakeholders with the quality of
2. Satisfied
service you provide them with? 3. Moderately satisfied
4. Not satisfied
4. What do you like most about working for RRA? _____________________________
5. What do you dislike most about working for
RRA?
6. Please indicate the level of importance you place On a scale of 1 to 5 where 1 = not important
on each of the statements below with regard to at all and 5 = Very important,
your job.
a) Performance appraisals process
b) Procedures for setting employee targets
c) How job promotions process
d) Job induction process
e) Rewards/recognition
f) Distribution of work
g) Training opportunities
h) Channels used to communicate to employees
i) Work environment
j) Salaries/Remuneration
k) Recruitment practices and procedures
l) Opportunities for advancements
xvii

7. Please rate how satisfied you are with Use a scale of 1 – 5, where 1 means
RRA on the same attributes. you are highly dissatisfied and 5
means you are highly satisfied
a) Performance appraisals process

b) Procedures for setting employee targets
c) How job promotions process
d) Job induction process
e) Rewards/recognition
f) Distribution of work
g) Training opportunities
h) Channels used to communicate to employees
i) Work environment
j) Salaries/Remuneration
k) Recruitment practices and procedures
l) Opportunities for advancements
8. Please rate each statement below. Please using a 5-point scale, whereby 1
ensure you rate each statement. means you “Strongly Disagree”, 3
means you “Neither Agree nor
Disagree” and 5 means you ‘Strongly
Agree” with the statement.
1. TRAINING AND DEVELOPMENT
a. I get relevant training for my present job
b. All training programs I have attended are
relevant to my job
c. RRA provides as much ongoing training as
needed
d. The nomination of participants to attend
training is fair & objective
2. PERFORMANCE MANAGEMENT
a. RRA has clear performance appraisal
procedures
b. RRA has objective performance appraisal
procedures
c. RRA engages its employees fully in conducting
appraisals
d. The performance measurement parameters are
clearly understood by all employees
e. PROMOTION
f. The promotion policy is clear and transparent
g. RRA usually promotes the right person based on
merit
h. If I do good work I can count on new,
responsibility/promotion
3. MANAGEMENT COMPONENT
xviii

a) RRA’s management treats all employees with
respect & dignity
b) Senior managers demonstrate strong leadership
skills
c) Senior managers give recognition to staff for
work well done
d) Senior managers provide support & coaching to
employees
e) RRA management is flexible and open to change
f) RRA management seeks employees’ opinions in
their decision-making process on matters
affecting the employees
4. SENSE OF OWNERSHIP
a) I have a strong sense of job security
b) I am proud to work for RRA
c) I derive great fulfillment from my work
d) I remain committed to my job because I want to
e) I remain committed to my job because of the
benefits offered e.g., retirement plans, training
opportunities etc.
5. CAREER DEVELOPMENT
a) There is a clear path for career progression at
RRA
b) I have clearly established a career path at RRA
c) I have the opportunity for career development
within RRA
d) RRA promotes the right person in the company
before hiring from outside
6. COMMUNICATION
a) There is adequate communication within RRA
b) Upward communication is encouraged at RRA
c) I am aware of important things going on at RRA
d) RRA believes in open and honest
communication among staff
e) I learn more about the ongoing at RRA through
grapevine than through formal communication
7. Which would you list as the top 3 in terms
of enhancing positive customer
experience?
a. Single window system

b. Payment of taxes using mobile money
c. M-declaration
d. Blue Channel
e. Single customs territory
f. One-stop boarder post
xix

g. Electronic billing machine (EBM)
h. E- filling
i. E- payment (Money transfer from your bank
account to RRA account)
j. Tax payment through mobile money
k. Tax payment through mob cash
l. Tax payment through infinity
m. Motor vehicles ownership transfers
8. To what extent do you agree or disagree on a scale of 1 to 5 where 1 is strongly
with the following statements about disagree and 5 is strongly agree?
RRA’s customer service.
a) At RRA we regularly use taxpayers’ feedback to
improve our work processes.
b) We set clear performance standards for service
quality.
c) We respond quickly to taxpayers needs and
issues.
d) We consistently exceed our customers’
expectations
e) We always listen to understand our customer
needs and offer relevant solutions
f) RRA is doing a good job of responding to
changes in the marketplace
Open ended questions
Which needs do you have from RRA services in general?.................................................................
Which advise can you give RRA in general?....................................................................................
Dear Customer, at the end of this questionnaire we need to understand form you, which
components of RRA that you have received from RRA during Covid 19, that have facilitated your
business? …………………………………………………………………………………………………………………………..
Nyakubahwa Musoreshwa Nibiki RRA yaba yarakoze mugihe cya Covid bikaba byaratumye
ubucuruzi bwawe bugenda
neza…………………………………………………………………………………………………...
Thank you!
Murakoze
xx

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CUSTOMER SATISFACTION

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

Rwanda Revenue Authority

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

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CUSTOMER SATISFACTION SURVEY – 2020

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Table 1: Dimensions of measurement of service business performance .......................................... 6

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Figure 1: Taxpayers by district ...................................................................................................... 16

CUSTOMER SATISFACTION SURVEY – 2020

1 UWITONZE Jean Paulin

2 MURASI Innocente Commissioner for Strategy & Risk Analysis

CUSTOMER SATISFACTION SURVEY – 2020

after the deadline, and unpaid penalties, fines, and interest.

against future taxes, or cash.

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

CUSTOMER SATISFACTION SURVEY – 2020

1.3. Survey objectives

1.4. Scope of the survey

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2.1. Importance of customer satisfaction

The ultimate concern of most organizations in today’s market-oriented business environment

is how to satisfy customers. Therefore, understanding customer satisfaction dimensions,

2.2 Models of measuring customer satisfaction

2.2.1 National customer satisfaction index (NCSI)

100 corporations. The implementation of national customer satisfaction indices seems to be

CUSTOMER SATISFACTION SURVEY – 2020

2.2.2 Service Quality (SERVQUAL)

CUSTOMER SATISFACTION SURVEY – 2020

2.3 Performance measurement in service organizations

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makes unannounced visits to know the quality of service offered.

Table 1: Dimensions of measurement of service business performance

Dimensions of performance Types of measures

CUSTOMER SATISFACTION SURVEY – 2020

2.5 Customer Satisfaction Theory

Expectancy-Disconfirmation Paradigm (EDP)

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2.6 Customer Satisfaction Models

The performance models

The Performance Model depicts that a customer’s perception of a product or service

satisfaction evaluation process. The stronger a customer’s expectation, relative to the

performance information, the greater the impact of expectations as an anchor on satisfaction.

CUSTOMER SATISFACTION SURVEY – 2020

Customer satisfaction is generally described in terms of “an evaluative, affective or emotional

consumption experience”. Churchill and Serprenant (1982) explain customer satisfaction as a

function of pre-purchase expectations and post-purchase product/service performance. The

Customer satisfaction or dissatisfaction is a recognized function of disconfirmation that arises

CUSTOMER SATISFACTION SURVEY – 2020

CHAPTER THREE: RESEARCH METHODOLOGY

3.2 Research Approach

3.3 Target Population

3.4 Sampling Design