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TRA advises applicants of tax clearance certificate to make sure that their tax records are in good order before submission. These records include audited accounts, returns and EFD machine receipts. User do not need to carry the documents because TRA have the records online.
Under new law (Finance Act 2019), the requirement to pay installment tax under the Income Tax Act shall be deferred for a period of six months from the date when TIN was issued.