About Revenue Acts

This Commentary acts as a guide to explain the major provisions of the Somaliland Revenue Act, Act No. 72 of 2016. The Commentary covers Chapters 1 to 4 of the Act, dealing with General Provisions (Chapter 1), Income Taxes (Chapter 2), Goods Tax and Services Tax (Chapter 3), and Excise Taxes (Chapter 4). (Chapters 5 and 6 are more administrative and self-explanatory) - they relate to the proposed establishment of a Somaliland Revenue Authority and Tax Appeals Tribunals respectively).