April 15, 2021
Provision of legal services is in the eyes of tax laws as an income generating business, just like any other business. In this regard, lawyers are subject to the rules governing taxation just like other businesses. Over the past half a decade, the Tanzania Revenue Authority “TRA’’ has been aggressively enforcing tax laws to the legal profession. The measures being taken by TRA to enforce compliance with tax laws by advocates, do not entail introducing new requirements. These requirements have been there for more than a decade. It is only that they were not being enforced to their full extent. With this in mind, it becomes crucial for a Legal Practitioner, whether trading as a Sole Practitioner or in Partnership, to understand the basic tax compliance issues. This Advocate’s companion, aims at providing a reader with the basic practical tax compliance for both Sole Practitioners and those under the umbrella of a Law Firm.
