Tanzania's Revenue Authority has published the Finance Act 2021, which was assented (enacted) by President Samia Suluhu Hassan on 30 June 2021 following its passage in parliament on 24 June 2021. The main tax measures of the Finance Act 2021 generally apply from 1 July 2021 and include the following:
- The definition of the term "permanent establishment" is expanded to provide that, where an agent other than an independent agent is acting on behalf of another person, that other person shall b…