It is clear that the worldwide outbreak of Covid-19 has affected and continues to affect the Somali economy in general and Puntland in particular as it has the entire world economy.

Taxes are the most important source of public revenue (funds) for the government. Tax is a compulsory contribution (payment) from an individual (taxpayer) to the government to cover the general expenses of the state which are incurred for the public good or in the interest of all.