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Recent Articles
August 2024
30 Aug - Africa: Summary of tax developments (August 2024)
22 Aug - Kenya: Finance Act, 2023 declared unconstitutional, appeal pending (Court of Appeal decision)
20 Aug - Nigeria: Guidelines for implementation of 0% duty rate on some basic food items
16 Aug - Mauritius: Tax measures in Finance Bill 2024 enacted
July 2024
June 2024
May 2024
29 May - Africa: Summary of tax developments (May 2024)
20 May - Kenya: Gains on petroleum products not subject to additional import duties (High Court decision)
16 May - Kenya: Tax proposals in Finance Bill, 2024 include implementation of Pillar Two global minimum tax
14 May - Nigeria: Challenge to tax authority’s declaration of deemed dividend rejected (tribunal decision)
10 May - Nigeria: Guidance for financial institutions on collection and remittance of cybersecurity levy
9 May - Nigeria: Guidance on executive order providing new tax incentives for petroleum sector
April 2024
March 2024
29 Mar - Africa: Summary of tax developments (March 2024)
28 Mar - Kenya: Affordable Housing Act signed by president
21 Mar - Nigeria: Executive orders relating to petroleum sector include new tax incentives
21 Mar - Zambia: VAT on cross-border provision of digital services
13 Mar - Kenya: New platform for non-VAT registered taxpayers to electronically generate and send invoices
13 Mar - Namibia: Tax measures in budget 2024-2025
12 Mar - Nigeria: Introduction of self-registration module on electronic platform
6 Mar - Angola: Revisions to VAT law, including taxation of e-commerce transactions
4 Mar - Morocco: VAT on cross-border provision of digital services
February 2024
29 Feb - Nigeria: NMDPRA’s right to impose and collect certain levies upheld (Federal High Court decision)
28 Feb - Africa: Summary of tax developments (February 2024)
28 Feb - South Africa: Draft legislation implementing Pillar Two global minimum tax
27 Feb - Republic of the Congo: VAT on cross-border provision of digital services
27 Feb - South Africa: Summary of direct and indirect tax proposals in 2024 budget
23 Feb - South Africa: Increase in carbon tax rate and carbon fuel levies
21 Feb - Ethiopia: New transfer pricing rules
21 Feb - Kenya: Transfer pricing developments
21 Feb - Kenya: Stay of new affordable housing levy upheld (Court of Appeal decision)
8 Feb - Nigeria: Tax and customs incentives for gas sector
6 Feb - Ghana: Tax and customs measures in 2024 budget enacted
6 Feb - Senegal: VAT on cross-border provision of digital services
5 Feb - Botswana: Tax proposals in budget 2024-2025
1 Feb - Nigeria: Deadline for filing employer annual tax returns extended to 7 February 2024 (Lagos State)
January 2024
31 Jan - Tanzania: VAT and DST obligations of nonresident providers of cross-border electronic services
30 Jan - Africa: Summary of tax developments (January 2024)
29 Jan - Botswana: Increase in tax-exempt thresholds for pensions, gratuities and retrenchment packages
22 Jan - South Africa: Vendors must respond to VAT verification requests with 40 business days
2023 Articles
December 2023
28 Dec - Africa: Summary of tax developments (December 2023)
20 Dec - Nigeria: Taxpayers lacked standing to challenge oil and gas levy on contracts
19 Dec - Zambia: Proposed amendments to VAT law on cross-border provision of digital services
6 Dec - Nigeria: Procedural rule requiring payment of disputed assessments declared unconstitutional
4 Dec - Nigeria: Full waiver of penalties and interest on outstanding tax liabilities
4 Dec - Nigeria: Updated consumption tax collection process for hospitality sector (Lagos State)
November 2023
30 Nov - Zimbabwe: Tax measures in 2024 budget
30 Nov - Africa: Summary of tax developments (November 2023)
30 Nov - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)
20 Nov - Ghana: Tax measures in 2024 budget
15 Nov - South Africa: Proposed amendments to renewable energy allowances
2 Nov - Nigeria: Updates to online portal, ultimatum on payment of outstanding tax liabilities
October 2023
31 Oct - Uganda: Tax authority publishes notice implementing digital services tax
31 Oct - OECD: Renewed partnership with ATAF to strengthen tax cooperation in Africa
31 Oct - Africa: Summary of tax developments (October 2023)
31 Oct - Nigeria: Ancillary income does not constitute inbound freight income (Federal High Court decision)
27 Oct - Nigeria: Rental income from real properties not subject to VAT (Tax Appeal Tribunal decision)
17 Oct - Nigeria: Guidelines on nature and scope of tax compliance inquiry processes
17 Oct - Côte d'Ivoire: Simplified VAT compliance mechanism for nonresident digital service providers
12 Oct - OECD: Report on international tax and Africa
12 Oct - South Africa: Consultation paper on VAT modernization
September 2023
29 Sep - Africa: Summary of tax developments (September 2023)
28 Sep - OECD: MLI signed (Eswatini); instrument of ratification of MLI deposited (Côte d'Ivoire)
21 Sep - South Africa: Proposed amendment to taxation of nonresident beneficiaries of trusts
11 Sep - Kenya: New affordable housing levy on employees’ gross salaries
6 Sep - Nigeria: Transfer of taxpayer’s file between tax offices was illegal (Tax Appeal Tribunal decision)
August 2023
31 Aug - Africa: Summary of tax developments (August 2023)
29 Aug - Nigeria: FIRS announces effective date of direct and indirect tax changes in Finance Act 2023
24 Aug - Mauritius: New income tax treaty with Hong Kong entered into force
23 Aug - Tunisia: Instrument of ratification of MLI deposited with OECD
8 Aug - Mauritius: Tax amnesty program renewed
7 Aug - Ghana: Direct and indirect tax administration provisions in 2023 mid-year budget review
4 Aug - South Africa: Proposed amendments to section 11D R&D tax incentive
4 Aug - Kenya: Direct and indirect tax measures in Finance Act 2023
3 Aug - South Africa: Proposed temporary expansion of renewable energy tax incentive
2 Aug - Africa: Summary of tax developments (July 2023)
1 Aug - Nigeria: Tax guide for 2023
July 2023
28 Jul - Kenya: KRA must issue objection decision within 60 days (court decision)
25 Jul - South Africa: VAT treatment of non-life insurance and reinsurance
19 Jul - South Africa: Updated PAYE administrative penalties
14 Jul - Tanzania: Tax measures in Finance Act, 2023
14 Jul - Nigeria: Reform of customs and excise tax law
12 Jul - Mauritius: Direct and indirect tax measures in Finance Bill 2023
11 Jul - Nigeria: Extended deadline for filing companies income tax returns for 2023
11 Jul - South Africa: Further information required on section 18A donation receipts
10 Jul - Egypt: Income tax treaty with Oman signed
7 Jul - South Africa: Persons required to submit third party returns
June 2023
28 Jun - Mauritius: Phases for implementing e-invoicing mandate
20 Jun - East Africa: 2023-2024 budgets (Kenya, Rwanda, Tanzania, Uganda)
20 Jun - South Africa: 2023 tax filing season for individuals opens 7 July 2023
13 Jun - Kenya: Declaration of related-party or controlled transactions on income tax company returns
6 Jun - Nigeria: Direct and indirect tax changes in Finance Act 2023
5 Jun - Mauritius: Direct and indirect tax proposals in 2023-2024 budget
May 2023
30 May - Africa: Summary of tax developments (May 2023)
23 May - Nigeria: Mining sector update (May 2023)
22 May - Egypt: Decree issued for change in income tax and VAT regulations
16 May - Nigeria: 2023 budget, tax measures in Finance Act, 2022
16 May - South Africa: VAT registration process becomes more stringent
15 May - Uganda: Tax amendment bills tabled before parliament
15 May - South Africa: Enhancements to tax compliance status process
12 May - South Africa: VAT numbers declared on customs documents monitored
10 May - Benin: VAT on cross-border provision of digital services
8 May - Kenya: Transfer pricing, direct, and indirect tax measures in Finance Bill, 2023
5 May - Kenya: Application of VAT on digital services provided by non-residents
April 2023
26 Apr - Africa: Summary of tax developments (April 2023)
26 Apr - Uganda: Application process for withholding tax and VAT exemption for 2023/2024
25 Apr - Ghana: New legislation includes direct and indirect tax measures
24 Apr - Nigeria: Guidelines on process of generating electronic tax clearance certificate (Lagos State)
24 Apr - Nigeria: Updated features for VAT filing and payment on online platform
20 Apr - Kenya: Intention to adopt Pillar Two global minimum tax announced
20 Apr - Uganda: 2023 tax bill includes proposed digital service tax
12 Apr - South Africa: Additional disclosure requirements for trusts
12 Apr - South Africa: Online platform for submission of R&D tax incentive applications and progress reports
6 Apr - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker)
March 2023
29 Mar - South Africa: New dispute resolution rules
29 Mar - Africa: Summary of tax developments (March 2023)
24 Mar - Nigeria: Guidelines on withholding of and self-accounting for VAT
21 Mar - Egypt: Guidance clarifying VAT on digital services regime
21 Mar - Egypt: Income tax treaty signed with Qatar
13 Mar - Nigeria: Joint tax audit and investigation team (Lagos State)
10 Mar - Kenya: VAT on exported services is standard rated at 16% (court decision)
9 Mar - South Africa: Ten-year extension of R&D tax incentive announced
7 Mar - Nigeria: Tax issues affecting payment for imported equipment by renewable energy companies
February 2023
28 Feb - KPMG report: Domestic tax rules governing family business transfers
24 Feb - Africa: Summary of tax developments (February 2023)
24 Feb - South Africa: Summary of direct and indirect tax proposals in 2023 budget
22 Feb - Kenya: Exemption from insurance premium levies
15 Feb - Kenya: Regulations to actualize taxation of gains from financial derivatives
15 Feb - OECD: New toolkit to strengthen effective collection of VAT on e-commerce in Africa
14 Feb - Ghana: Mandatory online filing of individual income tax returns
10 Feb - Nigeria: Mining sector update
8 Feb - Mauritius: Taxation of variable capital companies
January 2023
31 Jan - Ghana: 2023 budget passed by Parliament includes VAT and e-levy amendments
31 Jan - Ghana: Inauguration of Independent Tax Appeals Board
30 Jan - Africa: Summary of tax developments (January 2023)
24 Jan - Nigeria: Deadline for employer’s filing PAYE tax returns is 31 January 2023
20 Jan - Uganda: Requirement to submit beneficial owners’ information
18 Jan - Botswana: Reduced VAT rate extended through 31 March 2023
13 Jan - South Africa: Change in VAT treatment of “scrip-lending transactions”
2022 Articles
December 2022
16 Dec - Nigeria: Electronic money transfer levy regulations
9 Dec - Nigeria: Guidance on excise tax on non-alcoholic, carbonated and sweetened beverages
7 Dec - Kenya: Minimum tax on gross turnover is unconstitutional (court decision)
6 Dec - Kenya: Apple concentrate for cider subject to 10% duty rate (court decision)
6 Dec - Kenya: Country-by-country reporting multilateral competent authority agreement signed
5 Dec - Nigeria: One-month waiver of penalties and interest on certain tax liabilities
November 2022
30 Nov - Ghana: Tax measures in 2023 budget
30 Nov - Zimbabwe: Tax measures in 2023 budget
30 Nov - Africa: Summary of tax developments (November 2022)
11 Nov - Nigeria: Taxation of institutions offering non-interest financial products and services in Nigeria
October 2022
31 Oct - Nigeria: Direct collection of taxes from online gaming transactions
31 Oct - Nigeria: Tax incentives for startup companies
28 Oct - Nigeria: Mining sector update
28 Oct - Africa: Summary of tax developments (October 2022)
25 Oct - KPMG report: Focus on East Africa’s trade and customs environment (October 2022)
25 Oct - Nigeria: VAT and its effect on the uptake of renewable energy products
24 Oct - Uganda: Adjustment of PAYE return for secondary employment income
17 Oct - South Africa: MLI to enter into force 1 January 2023
10 Oct - Nigeria: Budget proposals for 2023
September 2022
30 Sep - Africa: Summary of tax developments (September 2022)
28 Sep - Mauritius: Income tax treaty with Angola published in official gazette
2 Sep - South Africa: Proposal to change VAT treatment of cross-border leases of aircraft engines
2 Sep - South Africa: Revised fees imposed, foreign collective investment schemes
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