Taxation

Legalline Law Chambers provides practical and commercially focused tax law support to companies, investors, employers, NGOs, contractors, and individuals operating in South Sudan. We advise on tax compliance, transaction structuring, withholding tax, employment tax, business profits tax, sales tax, customs-linked tax exposure, administrative reviews, and tax dispute strategy. Our approach is grounded in the legal and operational realities of tax administration in South Sudan, with a focus on reducing exposure, improving compliance, and protecting client interests in dealings with revenue authorities.

Our practice is anchored in the Taxation Act, 2009 Revised Edition 2021, which consolidates amendments to the Taxation Act as at 30 June 2021 and remains the core statute governing taxation in South Sudan. Tax administration and enforcement are overseen by the South Sudan Revenue Authority, whose mandate is set out in the South Sudan Revenue Authority Act, 2016 Revised Edition 2024. The SSRA is responsible for administering and enforcing laws relating to taxation, customs, and national revenues.

We assist clients with tax registration and compliance, legal interpretation of tax obligations, tax-efficient transaction structuring, review of assessments and penalties, objection processes, engagements with the SSRA, and dispute resolution before competent administrative and judicial forums. We also advise employers on payroll and employment-related tax issues, businesses on withholding and business profits tax, and investors and project operators on the tax implications of commercial arrangements, cross-border payments, and regulatory changes.

Our objective is to provide clear, reliable, and commercially sound tax advice that helps clients meet their obligations, manage tax risk, and respond effectively to assessments, audits, and enforcement actions in South Sudan.