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TANZANIA: Licensing of Tax Consultants – A clog/fetter to taxpayer’s right to representation?

Published by: B&E Ako Law

Taxpayers are now required to be represented by licensed tax consultants only. A representation by any other person seems to have no legal effect. This legal requirement was introduced on 1 July 2022 by the Tax Administration (General) (Amendment) Regulations, 2022. This updater looks into this legal requirement and other disconcerting provisions in the Regulations.

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