Revenue Administration Law, Law No. 13 (2019)
Federal
Sharciga Maamulka Dakhliga, Sharci Lr. 13 (2019)
Heads I–II — Purpose and Revenue Laws (Articles 1–14)
Creates a unified framework for administering federal revenue, identifies the revenue laws it governs and regulates their relationship with one another, international agreements and implementing regulations. It also addresses tax-avoidance arrangements, binding public rulings and private rulings.
Madaxyada I–II — Ujeeddo iyo Shuruucda Dakhliga (Qodobbada 1–14)
Wuxuu dhisayaa qaab mideysan oo lagu maamulo dakhliga federaalka, tilmaamayaa shuruucda dakhliga ee uu qabanayo, wuxuuna nidaaminayaa xiriirkooda, heshiisyada caalamiga ah iyo xeer-nidaamiyeyaasha. Waxa kale oo uu ka hadlayaa hababka looga fogaado canshuurta, wareegtooyinka rasmiga ah ee waajibka ah iyo go'aannada gaarka ah.
Head III — Stakeholders (Articles 15–30)
Assigns administration to the Ministry of Finance and authorised revenue officers, requires official identification and confidentiality and permits expert and public-body assistance. It regulates taxpayers, taxpayer identification and clearance certificates, access to information and representation, and the registration of tax advisers.
Madaxa III — Daneeyeyaasha (Qodobbada 15–30)
Wuxuu maamulka u xilsaarayaa Wasaaradda Maaliyadda iyo saraakiisha dakhliga ee la idmay, wuxuuna waajibinayaa aqoonsi rasmi ah iyo ilaalinta sirta, isagoo oggolaanaya kaalmada khubarada iyo hay'adaha dowladda. Wuxuu nidaaminayaa canshuur-bixiyeyaasha, lambarka aqoonsiga iyo shahaadada canshuur-bixinta, helitaanka xogta iyo wakiilnimada, iyo diiwaangelinta la-taliyeyaasha canshuuraha.
Head IV — Official Communications (Articles 31–37)
Specifies official language and currency, approved forms and notices, the validity or correction of defective documents, service of paper documents and lawful electronic-document processes.
Madaxa IV — War-is-dhaafsiga Rasmiga ah (Qodobbada 31–37)
Wuxuu qeexayaa luqadda iyo lacagta rasmiga ah, foomamka iyo ogeysiisyada la ansixiyey, ansaxnimada ama saxidda dukumentiyada cilladaysan, gaarsiinta dukumentiyada waraaqaha ah iyo habraacyada sharci ee dukumentiyada elektaroonigga ah.
Head V — Records and Information (Articles 38–47)
Requires preservation of records and filing of returns, permits extensions and action for missing or incorrect returns, and gives the Ministry regulated powers to request information, enter relevant premises and conduct audits while protecting owners' rights and duties.
Madaxa V — Haynta iyo Bixinta Macluumaadka (Qodobbada 38–47)
Wuxuu waajibinayaa ilaalinta diiwaannada iyo gudbinta canshuur-celinta, wuxuu oggolaanayaa kordhin iyo tallaabo laga qaado canshuur-celin maqan ama khaldan, wuxuuna Wasaaradda siinayaa awoodo nidaamsan oo ay xog ku dalbato, goobaha khuseeya ku gasho oo hantidhawr ku samayso iyadoo ilaalinaysa xuquuqda iyo waajibaadka milkiilayaasha.
Heads VI–VII — Assessment and Dispute Resolution (Articles 48–56)
Regulates self-assessment, default and amended assessments and assessment notices. It creates objection and appeal routes, objection decisions and security and consequence rules while a tax dispute is under review.
Madaxyada VI–VII — Qiimeynta iyo Xallinta Khilaafaadka (Qodobbada 48–56)
Wuxuu nidaaminayaa is-qiimeynta, qiimeynta maqnaanshaha iyo tan wax laga beddelay iyo ogeysiisyada qiimeynta. Wuxuu abuuraa waddooyinka diidmada iyo rafcaanka, go'aannada diidmada iyo xeerarka dammaanadda iyo cawaaqibta inta khilaafka canshuurtu dib-u-eegis ku jiro.
Head VIII — Payment and Recovery (Articles 57–73)
Sets tax-payment dates, extensions, methods, payment orders and electronic tax accounts. For unpaid tax it provides civil recovery, liens, seizure and sale, restraint of persons or property, recovery from managers, receivers and indebted third parties, and rules for non-resident representatives.
Madaxa VIII — Bixinta iyo Soo-qaadista Canshuurta (Qodobbada 57–73)
Wuxuu dejinayaa waqtiyada, kordhinta, hababka bixinta canshuurta, amarrada bixinta iyo xisaabaadka canshuurta ee elektaroonigga ah. Canshuur aan la bixin wuxuu u dejinayaa dacwad madani, rahmad, qabasho iyo iib, xannibaad qof ama hanti, soo-celin laga qaado maareeyeyaasha, sii-maamulayaasha iyo cid saddexaad oo qaameysan, iyo xeerarka wakiillada dadka aan dalka deggenayn.
Head IX — Tax Relief and Refunds (Articles 74–79)
Limits and requires reporting of tax reductions, regulates lawful tax remission and creates procedures for claiming, deciding and paying refunds of overpaid tax.
Madaxa IX — Canshuur-dhimis iyo Canshuur-celin (Qodobbada 74–79)
Wuxuu xaddidayaa oo waajibinayaa ka-warbixinta canshuur-dhimista, wuxuu nidaaminayaa canshuur-ka-cafinta sharciga ah, wuxuuna dejinayaa habka codsiga, go'aaminta iyo bixinta canshuur si dheeraad ah loo bixiyey.
Head X — Civil Penalties and Offences (Articles 80–97)
Creates civil penalties for late payment, understatement, record and return failures, false statements and assistance in non-compliance. It also defines criminal offences involving intentional non-compliance, non-payment, false evidence, obstruction, misconduct by authorised persons and aiding or abetting, and regulates investigation and compounding.
Madaxa X — Ganaaxyada Madaniga iyo Dembiyada (Qodobbada 80–97)
Wuxuu abuurayaa ganaaxyo madani ah oo ku saabsan bixin-daah, canshuur hoos loo dhigo, diiwaan iyo canshuur-celin la'aan, hadal been ah iyo gacan-siinta u-hoggaansanaan la'aanta. Waxa kale oo uu qeexayaa dembiyada ula-kaca ah ee u-hoggaansanaan la'aanta, bixin la'aanta, caddeyn been ah, carqaladaynta, falalka dadka la idmay iyo ku-gacansiinta, wuxuuna nidaaminayaa baaritaanka iyo heshiisiinta dembiyada.
Head XI — Proceedings and Evidence (Articles 98–105)
Governs proceedings under revenue laws, search and seizure, venue, appearances by revenue officers, admissible documentary evidence and the burden of proof. It preserves assessment and collection during proceedings subject to the Law and addresses transaction-tax exemptions.
Madaxa XI — Habraacyada iyo Caddeynta (Qodobbada 98–105)
Wuxuu nidaaminayaa dacwadaha shuruucda dakhliga, baarista iyo soo-qabashada, goobta dacwadda, hor-imaanshaha saraakiisha dakhliga, dukumentiyada caddeyn ahaan loo aqbali karo iyo mas'uuliyadda caddeynta. Wuxuu ilaalinayaa qiimeynta iyo ururinta inta dacwaddu socoto sida Sharcigu dhigayo, wuxuuna ka hadlayaa ka-dhaafidda canshuuraha macaamalaadka.
Heads XII–XIII — Federal Revenue and Final Provisions (Articles 106–112)
Provides that revenue laws are issued at federal level, links collection and distribution to the constitutional fiscal framework, establishes the currency-unit and implementation powers and concludes with consequential amendments, transition and commencement.
Madaxyada XII–XIII — Dakhliga Federaalka iyo Qodobbada Kama-dambaysta (Qodobbada 106–112)
Wuxuu dhigayaa in shuruucda dakhliga laga soo saaro heer federaal, wuxuu ururinta iyo qaybinta ku xirayaa nidaamka maaliyadeed ee dastuuriga ah, wuxuu dejinayaa nidaamka qaddar-lacageedka iyo awoodaha fulinta, wuxuuna ku dhammaanayaa wax-ka-beddello is-waafajin ah, kala-guur iyo dhaqan-gal.