Licensing of Tax Consultants – A clog/fetter to taxpayer’s right to representation?
The Finance Act, 2022 (the FA, 2022) has introduced a requirement that tax consultants should be licensed in addition to being registered by the Commissioner General of Tanzania Revenue Authority (TRA). These changes came with the Tax Administration (General) (Amendment) Regulations, 2022 (the Regulations, 2022) which amend the Tax Administration (General) Regulations, 2016. The amendment […]
