The Finance Act 2026 creates several immediate compliance priorities for NGOs, donor-funded programmes and public-sector entities:

• The extended tax amnesty covers qualifying principal tax accrued up to 31 December 2025.
• Qualifying principal tax must be fully settled by 31 December 2026.
• New import documentation requirements begin on 1 September 2026.
• Organisations should review withholding tax exposure on payments to non-resident software and platform vendors.
• eTIMS-supported expenditure should be reconciled before determining the final historical tax exposure.
• Tax penalties may become unrecoverable grant costs and can potentially result in audit findings or refund obligations.