Tax and Duty Exemptions Act, no. 25 of 2023.

This Act, consisting of 36 articles and divided into ten Parts, provides for regulating tax and duty exemptions, and apply to all categories of exemptions. Matters covered by this Act include: responsibility of the Minister and of the Department Agencies concerning granting of exemptions; customs duties; domestic taxes; investment; incentives; classification of privileged institutions and person exempted; international technical cooperation, technical assistance and development partner projects; exemptions concerning transactions for State security goods; private investment exemptions, and tax incentives for strategic investment; special privileges concerning import and procurement of goods and equipments, donation or financial assistance for the purposes of protecting and safeguarding a wildlife conservation zone; offences and penalties.