Tax procedures code act bulletin

New requirements under the TPCA

Some of the new requirements introduced by the TPCA include:

  • Registration of tax agents
  • Tax representatives
  • Advance assessments
  • tax Agents Registration Committee
  • Charge over movable property as a mode of collection of tax
  • Revocation of private rulings
  • Various forms and fees
  • Appeals to TAT before High Court and
  • Wider powers of the Commissiner General to delegate their authority
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