Intermediated Money Transfer Tax – (IMTT)

1. PREAMBLE The Intermediated Money Transfer Tax (IMTT) is levied on transferred amount per section 36G of the Income Tax Act [Chapter 23:06] as read with the 30th schedule to [Cap. 23:06] and these provisions were recently amended. This paper seeks to highlight some of the changes, anticipate the impact from an accounting perspective, and […]

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