Updated Guideline on Article 6 ITA
26 May 2024
The guidelines on the application of Article 6 of the Income Tax Act (CAP 123), in terms of which an Investment Services or Insurance Expatriate, as defined, may opt to be exempted from tax on income relating to certain personal expenses, which would otherwise be taxed as fringe benefits, have been updated. View the updated guidelines here (Update May 2024)