Tax Legislative Amendments

Analysis of changes to corporate and personal income tax rates, allowable deductions, capital allowances, and anti-avoidance provisions introduced through the annual national budget and subsequent statutory instruments.

Tracking amendments to VAT-exempt and zero-rated supplies, registration thresholds, input tax rules, and the impact of newly gazetted schedules on the supply chain.

Reviewing tariff adjustments, duty suspensions, excise amendments, and changes to the common external tariff affecting importers, exporters, and manufacturers.

Examining rate changes, base broadening, and compliance requirements for property transactions and mining sector-specific fiscal obligations.

Interpreting new ZRA practice notes, advance rulings, and administrative changes that impact day-to-day compliance operations and taxpayer obligations.

Monitoring new and amended double taxation agreements, BEPS implementation measures, exchange of information protocols, and their impact on cross-border operations.