Tax is as old as mankind, although the first recognized tax system is traced back during the Pharaohs of Egypt. This book has been written by experienced lecturers in Taxation. The authors have been teaching taxation to undergraduate, graduate and professional students. The materials used in this book have been developed from the lecture notes that the authors have been using in teaching the course of taxation. This makes the book very simple to understand by the users. The book covers introductory topics as well as advanced topics in taxation. The chapters in this book have been developed based on the Rwanda Tax Law and where applicable, some articles have been cited.