The recent prospect of a tax the government is supposedly planning to collect on the process of rotating saving and credit association in 2022 has become the subject of the day .This started with the introduction of the 2022 draft bill for the amendment of article 12 of the general tax code .The amendment was providing for a profit .The third text regime namely the taxation on non profit organization ,a project approved by the parliament ,non profit organization are considered as public ,private or religious entities that have legal personality or not . from this point of view we can say indeed confirm that the 2022 finance bill adopted by parliament introduced the possibilities for tax authorities to levy taxes on rotating savings and credit associations defined by law or by fact of person who came together to gather their savings usually depending on terms agreed upon ,a party may collect the amount gathered .This rotating savings and credit association won't pay direct taxes ,corporate tax ,or property tax but like non profit entities they will pay registration fees ,capital gain taxes and various withholding taxes applicable to tax payers.