In July 2022, the Minister of Finance and Planning (Minister) published the Income Tax (Registration of Non-Resident Electronic Service Providers) Regulations 2022 (Income Tax Regulations) and the Value Added Tax (Registration of Non-Resident ..
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In July 2022, the Minister of Finance and Planning (Minister) published the Income Tax (Registration of Non-Resident Electronic Service Providers) Regulations 2022 (Income Tax Regulations) and the Value Added Tax (Registration of Non-Resident ..
The Court of Appeal of Tanzania has recently made another landmark decision on the interpretation of the Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes o..
Following the enactment of the Finance Act, 2022 (the Finance Act), the Minister for Finance on 1 July 2022 issued three sets of Tax Regulations. These Regulations are the Tax Administration (General) (Amendment) Regulations, 2022 (the TAA Regulations); the Value Added Ta..
In November last year, Ghana was one of the 197 nations that adopted the Glasgow Climate Pact following the conclusion of the most recent UN Climate Conference, COP26. After two weeks of negotiations, with a record number of delegates in Scotland, the international ..
In a bid to address regulatory and practical challenges pertaining to the Mining Local Content Regulations, 2018 (the amended Regulations) the Minister for Minerals has issued the Mining (Local Content) (Amendment) Regulations (the amendments) vide Government Notice..
On 28 June 2022, the National Assembly of the United Republic of Tanzania passed the Finance Bill, 2022. The said Bill was assented to by the President of the United Republic of Tanzania on 30 June 2022, hence effectively making it the Finance Act, 2022 (the Finance..
Following the requirement to disclose beneficial ownership (BO) information through the amendment of the Companies Act vide the Finance Act, No. 8 of 1 July 2020 and the subsequently-issued Regulations, there has been a dilemma regarding the threshold percentage of ..
In what seems to be the Court of Appeals’ consistent position on appealability of some tax decisions, the Court has recently cemented its position that only objection decisions of the Commissioner General made under the Tax Administration Act are appealable to the T..
This article provides a synopsis of the Foreign Exchange Regulations, G.N. No. 294 of 2022 (the Regulations) which are made under section 6 (1) of the Foreign Exchange Act, Cap 217 R.E. 2002, as amended (the Act).