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Law No. 5 of 2025: Taxpayer Status Settlement and Audit Waivers for Pre-2025 Tax Periods

  • Law No. 5 of 2025 addresses settlement mechanisms for certain taxpayers and VAT responsibilities
  • Grants waivers for tax audits on income tax, VAT, stamp duty, and financial resources development fee
  • Applicable for tax periods ending before February 13, 2025
  • Conditions include no initiated procedures by the tax authority and registration by August 12, 2025

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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