Africa

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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

20 Aug - Nigeria: Private companies incorporated before CAMA 2020 can have one shareholder (Federal High Court decision)

16 Aug - Mauritius: Tax measures in Finance Bill 2024 enacted

7 Aug - Ghana: Measures related to tax administration, digital solutions, indirect tax in 2024 mid-year budget review

1 Aug - Botswana: Annual PAYE and other withholding tax returns filing due date extended to 30 September 2024

30 Jul - Africa: Summary of tax developments (July 2024)

26 Jul - Zimbabwe: Tax measures in 2024 mid-term budget review

18 Jul - Tanzania: Waiver of late fees for company documents

18 Jul - Nigeria: Imposed income tax on foreign exchange transaction gains of banks

9 Jul - Nigeria: New withholding tax regulations

28 Jun - Algeria: MLI signed

27 Jun - Africa: Summary of tax developments (June 2024)

26 Jun - KPMG report: Global developments in ESG-related taxes, incentives, and grants (ESG tax tracker, updated June 2024)

24 Jun - East Africa: 2024-2025 budgets (Kenya, Tanzania, Uganda)

11 Jun - South Africa: 2024 tax filing deadlines for individuals

10 Jun - Mauritius: Direct and indirect tax measures in 2024-2025 budget

6 Jun - Senegal: Changes to VAT on cross-border provision of digital services, now effective from 1 July 2024

6 Jun - Nigeria: Mining sector update (June 2024)

29 May - Africa: Summary of tax developments (May 2024)

20 May - Southern Africa: Summary of grants and tax incentives (Botswana, Mauritius, Mozambique, South Africa, Zambia, Zimbabwe)

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

6 May - Nigeria: Insurance companies subject to generally applicable excess dividend tax rule (Tax Appeal Tribunal decision)

30 Apr - Africa: Summary of tax developments (April 2024)

17 Apr - Mauritius: Update on tax treaty with India

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

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)

20 Feb - Nigeria: Migration of electronic platform for filing transfer pricing returns and country-by-country notifications

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

5 Feb - Nigeria: Deadline for filing employer annual tax returns extended to 15 February 2024 (Anambra State)

1 Feb - Nigeria: Deadline for filing employer annual tax returns extended to 7 February 2024 (Lagos State)

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

24 Jan - South Africa: Interest incurred by investment holding company held nondeductible (High Court decision)

22 Jan - South Africa: Vendors must respond to VAT verification requests with 40 business days

19 Jan - Nigeria: Guidelines to simplify the compliance regime for goods sold through digital means postponed indefinitely

18 Jan - South Africa: Estimated assessments for VAT

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)

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

15 Nov - South Africa: Proposed amendments to requirements for non-resident employers to withhold employees’ tax

10 Nov - South Africa: Legislation allowing deduction of expenses incurred in production of interest income tabled in Parliament

7 Nov - Nigeria: Interest and penalties do not apply to timely contested VAT assessments (Tax Appeal Tribunal decision)

2 Nov - Nigeria: Updates to online portal, ultimatum on payment of outstanding tax liabilities

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)

19 Oct - Nigeria: Taxpayer’s deductions for bad debts allowed, but deductions for public relations disallowed (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

29 Sep - Africa: Summary of tax developments (September 2023)

28 Sep - OECD: MLI signed (Eswatini); instrument of ratification of MLI deposited (Côte d'Ivoire)

27 Sep - South Africa: Amendments to income tax law to align with new accounting standard for insurance contracts

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)

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

7 Aug - South Africa: Draft legislation would require non-resident employers to register with SARS, withhold employees’ tax

4 Aug - South Africa: Draft legislation allowing limited deduction of expenses incurred by companies not trading

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

4 Aug - Mauritius: Finance Bill 2023 enacted with minor amendments, includes direct and indirect tax measures

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

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

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

14 Jun - Nigeria: Federal Inland Revenue Service empowered to appoint non-resident suppliers as agents of VAT collection (Tax Appeal Tribunal)

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

30 May - Africa: Summary of tax developments (May 2023)

30 May - Tanzania: Retained earnings of resident company subject to withholding tax (Tax Revenue Appeals Board decision)

26 May - Nigeria: Federal Inland Revenue Service empowered to collect withholding tax as advance payment of income tax (Tax Appeal Tribunal)

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

5 May - Nigeria: New excise taxes on alcoholic beverages, tobacco, single use plastics, and telecommunications services, import tax on imported vehicles

3 May - Botswana: Transfer duty and VAT amendments

26 Apr - Africa: Summary of tax developments (April 2023)

26 Apr - Nigeria: Extended VAT filing deadline following updates to features for VAT filing and payment on online platform

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 - Nigeria: State infrastructure maintenance and development levies enforced (Tax Appeal Tribunal decision)

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)

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

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

23 Feb - South Africa: Extension of utilization period of carbon offsets for purposes of carbon tax in 2023 budget

22 Feb - Kenya: Exemption from insurance premium levies

20 Feb - Nigeria: Network facilities providers not subject to National Information Technology Development Agency (NITDA) levy (Tax Appeal Tribunal decision)

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

6 Feb - Botswana: Tax proposals in budget 2023-2024

1 Feb - Nigeria: Federal Inland Revenue Service only authority for assessment and collection of taxes (court decision)

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”

11 Jan - Botswana: Reminder of VAT rate reverting to 14%

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

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)

22 Nov - Botswana: Amendments to income tax law exempt corporate bodies from income tax, provide increases in tax-free pension thresholds

17 Nov - South Africa: Proposed withdrawal of practice allowing deduction of interest expense against related interest income

11 Nov - Nigeria: Taxation of institutions offering non-interest financial products and services in Nigeria

8 Nov - Nigeria: Appointment of VAT collection agents

2 Nov - South Africa: Draft legislation amending income tax law to align with new accounting standard for insurance contracts

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

11 Oct - Nigeria: VAT is principal tax on goods and services in hotels, restaurants and event centers (court decision)

10 Oct - Nigeria: Budget proposals for 2023

30 Sep - Africa: Summary of tax developments (September 2022)

28 Sep - Mauritius: Income tax treaty with Angola published in official gazette

6 Sep - South Africa: Tax authority to issue letters requesting specific corporate documents; supplementary declaration forms (IT14SD) discontinued 

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

30 Aug - Africa: Summary of tax developments (August 2022)

30 Aug - Mauritius: Amendments to Finance Bill 2022

25 Aug - Ghana: Tax provisions in 2022 mid-year budget review

25 Aug - Nigeria: Reminder of 31 August 2022 deadline for filing companies income tax returns for 2022