The First Amendment to the Regulation on Leasing Islands, Lands and Lagoons under Cross-Subsidisation for Tourism Purpose was gazetted on 21 December 2022.

A case which provided further clarity to the principle of restitution for unjust enrichment under the law of equity. The Court further listed the conditions to be fulfilled in order to establish that a party has, in fact, gained an unjust enrichment.

The First Amendment to the Regulation on Leasing Islands, Lands and Lagoons under Cross-Subsidisation for Tourism Purpose was gazetted on 21 December 2022.

On 27 November 2022, the 29th Amendment to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) was published in the Government Gazette.

The Seventh Amendment to the Employment Act (the “Seventh Amendment”), gazetted on 21 September 2022, removed the obligation on employers to pay minimum wage to expatriate employees in accordance with the Minimum Wage Order until a compliance date is announced by the Minister of Economic Development (the “Minister”).

This Advisory guides you through any transitional issues that you may be facing with respect to the application of the correct GST rate - especially for transactions that straddle the effective date of rate change.

This issue is focused on the Sixth Amendment to the GST Act (Law Number 20/2022). The major change introduced via the Amendment is the change in GST rates that is to come into effect from 1 January 2023. 

The Regulation provides further details on the registration and classification of SMEs.

A case whereby the Supreme Court clarified the rules on calculation of time limits for filing appeals of tax disputes.