Tax Notes

Tax Notes is an online Journal published by KWIK College - School of Taxation. The Journal is a portfolio of latest news, analysis, and research Articles on various aspects of taxation by tax professionals and researchers. The Notes blend academic research and professional practice in taxation with the aim of making a contribution to tax education, policy formulation, legislation and enhancement of tax administration and compliance.

Law No. 027/2022 of 28/10/2022: Income Tax

This law repeals  Income tax Law No. 016/2018 of 13/04/2018, and Law No. 29/2012 of 27/07/2012 regarding taxes on income from Gaming; as amended to the date of this new law.

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Law No. 048/2023 of 05/09/2023 regarding property taxes, trading license and other district taxes.

This law repeals Law No. 75/2018 of 07/09/2018 as amended to the date of this new law.

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Law No. 020/2023 of 31/03/2023 on Tax Procedures.

This law repeals Law No.026/2019 of 08/09/2019 as amended to the date of this new law.

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Law No. 049/2023 of 05/09/2023 on Value Added Tax.

This law repeals Law No.37/2012 of 09/12/2012; including all its amendments up to the date of this new law.

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