Comparative Guides

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4. Results: Answers
Corporate Tax
Is tax consolidation permitted, on either a tax liability or payment basis, or both?

Answer ... Section 34 (9) of the Value Added Tax Act, 2013 allows the cabinet secretary for the National Treasury to formulate regulations that provide for the registration of a group of companies as one registered person for value added tax purposes. However, these regulations have not yet been issued.

For more information about this answer please contact: Daniel Ngumy from Anjarwalla & Khanna