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Introduction
The Draft Finance Bill, 2025, was released on 30th April 2025 and subsequently gazetted on 6th May 2025. While we had earlier provided a detailed analysis of the draft Bill, we have now reviewed and compared it with the gazetted version.
Our review indicates that there are no major changes between the two versions. Nevertheless, we have identified a few specific differences, which we outline in this release by reference to various tax laws.
Caveat
This newsletter has been prepared by RSM (Eastern Africa) Consulting Ltd, and the views are those of the firm, independent of its directors, employees and associates. This newsletter is for general guidance, and does not constitute professional advice. Accordingly, RSM (Eastern Africa) Consulting Ltd, its directors, employees, associates and its agents accept no liability for the consequences of anyone acting, or refraining from acting, in reliance on the information contained herein or for any decision based on it. No part of the newsletter may be reproduced or published without prior written consent. RSM (Eastern Africa) Consulting Ltd is a member firm of RSM, a worldwide network of accounting and consulting firms. RSM does not offer professional services in its own name and each member firm of RSM is a legally separate and independent national firm.