<ul><li><a href=https://gazettes.africa/gazettes/rw-government-gazette-dated-2021-02-08-no-4bis target=_blank>Law on Investment Promotion and Facillitation(Law N° 006/2021 of 05/02/2021 on Investment Promotion and FacilitationArticle 17- Item 3 (g )Part I of the Annex to the Law -  items 1 (a) and (b) )</a></li></ul>