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TaxNewsFlash-Africa — KPMG's reports of tax developments in Africa


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August 2020

28 Aug - Nigeria: New corporate law allows for tax transparency at LLP level

28 Aug - South Africa: Income tax treatment of rental deposits

25 Aug - Nigeria: Court rejects 25% limit on certain retirement payments

17 Aug - South Africa: Proposed changes to doubtful debt allowance rules, lease receivables

13 Aug - Mauritius: Finance Bill 2020 enacted

13 Aug - South Africa: Proposed changes to tax-exemption rules for employer-provided scholarships, bursaries

11 Aug - South Africa: Proposed anti-avoidance rules, preference share funding structures

11 Aug - South Africa: Revised useful life of self-developed computer software

7 Aug - South Africa: Listing security on exchange outside South Africa, tax implications

7 Aug - South Africa: Proposed tax changes, assets acquired for debt

7 Aug - South Africa: Special economic zones, proposed alignment of sunset clauses

6 Aug - South Africa: Guidance for VAT ruling applications

6 Aug - South Africa: Proposed change to taxation of foreign dividends and gains by REITs

6 Aug - South Africa: Proposed changes to de-grouping rules

6 Aug - South Africa: Sunset clauses proposed for certain tax incentives

5 Aug - South Africa: Proposal to limit mining tax incentives to those owning mining rights

5 Aug - South Africa: Proposal would allow estimated assessment for certain taxpayer failures

4 Aug - Nigeria: Interest and penalties on tax audit liabilities, Delta State (COVID-19)

4 Aug - South Africa: Proposed changes to doubtful debt allowance provisions and lease receivables

4 Aug - South Africa: Tax deduction for home office expenses (COVID-19)

4 Aug - Zimbabwe: Tax measures in 2020 mid-term budget

June 2020

26 Jun - Mauritius: Extended deadlines for tax returns, tax payments of certain taxpayers (COVID-19)

26 Jun - South Africa: Regulations implementing carbon tax

25 Jun - South Africa: Measures to clarify eligibility for relief from PAYE, provisional tax (COVID-19)

25 Jun - Nigeria: Guidance on goods exempt from VAT

24 Jun - Nigeria: Tax audit guidelines in Lagos State (COVID-19)

23 Jun - South Africa: Tax relief for donations to “Solidarity Fund” (COVID-19)

22 Jun - Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies

22 Jun - Nigeria: Guidance implementing tax measures in Finance Act, 2019

19 Jun - Nigeria: Tax and transfer pricing returns for calendar-year companies due 31 July (COVID-19)

18 Jun - South Africa: Summary of government grants, tax incentives (COVID-19)

16 Jun - Nigeria: VAT payable by telecommunications operators

15 Jun - East Africa: 2020-2021 budgets (Kenya, Uganda, Tanzania)

9 Jun - Nigeria: New application process for tax clearance certificates

8 Jun - Nigeria: Dormant companies to regularise outstanding returns by 30 June 2020

8 Jun - South Africa: Cash-flow management and debt subordinations (COVID-19)

5 Jun - Ghana: Tax relief measures, update (COVID-19)

5 Jun - Mauritius: Tax proposals included in budget 2020-2021

4 Jun - Mauritius: Tax returns deadlines rescheduled for March to June 2020 (COVID-19)

3 Jun - Nigeria: Extended deadline for interest and penalty relief, outstanding tax debts (COVID-19)

3 Jun - Nigeria: Tax audits, investigations resume (COVID-19)

1 Jun - Nigeria: Foreign companies having “significant economic presence” for tax purposes

May 2020

28 May - Kenya: Proposal for minimum tax included in Finance Bill, 2020

27 May - Angola: Investment protection agreement with Portugal

26 May - Mauritius: Due date for FATCA, CRS returns extended to 30 September (COVID-19)

26 May - Nigeria: Large tax office established for non-oil taxpayers

21 May - Nigeria: VAT exemption for food clarified

21 May - South Africa: Proposal to limit interest deductions on cross-border debt

20 May - South Africa: Doubtful debt allowances

19 May - Mauritius: Enacted legislation includes tax relief, also a tax levy (COVID-19)

18 May - Nigeria: Extended deadline for filing Lagos State tax returns (COVID-19)

18 May - South Africa: Taxation of gains, losses from foreign exchange transactions (appellate court decision)

13 May - Botswana: Guidance for deferral of income tax payments (COVID-19)

13 May - Ghana: Update on extension of tax return filing deadlines (COVID-19)

13 May - Kenya: Finance Bill, 2020 presented to National Assembly

13 May - Mauritius: Tax relief measures included in pending legislation (COVID-19)

12 May - South Africa: VAT implications for landlords with rental income reductions (COVID-19)

11 May - Nigeria: Guidance on interpreting, implementing tax law changes in Finance Act 2019

6 May - South Africa: Upcoming tax filing season for individual taxpayers

5 May - South Africa: Penalty, interest relief for late payments of tax by businesses (COVID-19)

5 May - South Africa: Tax consequences for REITs of foreign exchange movements (COVID-19)

4 May - Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

4 May - South Africa: Tax relief measures in draft legislation (COVID-19)

April 2020

30 Apr - Botswana: Extended due dates for tax returns, payments (COVID-19)

30 Apr - Nigeria: Waiver of interest and penalty on outstanding tax liabilities (COVID-19)

30 Apr - South Africa: FAQs clarify unemployment insurance issues (COVID-19)

29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts (COVID-19)

28 Apr - Algeria: Tax relief and other measures (COVID-19)

28 Apr - Egypt: Tax relief provisions (COVID-19)

28 Apr - South Africa: Guidance concerning unemployment insurance fund program (COVID-19)

24 Apr - Mauritius: Relief for late-filed tax returns, tax payments (COVID-19)

24 Apr - South Africa: Tax implications of rent relief provided by landlords (COVID-19)

23 Apr - South Africa: Additional VAT relief (COVID-19)

23 Apr - South Africa: Proposal to limit use of losses to be deferred to 2022 (COVID-19)

22 Apr - South Africa: Carbon tax return filing, payment deadline extended (COVID-19)

22 Apr - South Africa: “Phase II” of economic stimulus package (COVID-19)

21 Apr - Zimbabwe: Extended deadline, income tax returns for 2019 (COVID-19)

20 Apr - Nigeria: Additional tax relief (COVID-19)

20 Apr - South Africa: Cash-flow issues relating to withholding tax on dividends, interest, royalties (COVID-19)

17 Apr - South Africa: Tax implications of “repo rate” reduction (COVID-19)

15 Apr - Egypt: Tax relief measures (COVID-19)

14 Apr - South Africa: Tax recovery by SARS on behalf of foreign governments

8 Apr - Rwanda: Extended tax return, tax payment deadlines (COVID-19)

8 Apr - South Africa: VAT and exchange rates and currency fluctuations (COVID-19)

6 Apr - Botswana: Tax relief measures (COVID-19)

6 Apr - South Africa: Tax implications of shares exchanged for payment of rental (COVID-19)

1 Apr - South Africa: VAT and customs duty relief for importers (COVID-19)

March 2020

31 Mar - South Africa: Determining “gross sales” for mineral royalty purposes (Supreme Court of Appeal)

31 Mar - South Africa: Unemployment insurance fund relief (COVID-19)

30 Mar - South Africa: Tax incentives for employers proposed in legislation (COVID-19)

30 Mar - South Africa: Tax return, payment deadlines (COVID-19)

27 Mar - South Africa: Tax implications for mining sector from “lockdown” (COVID-19)

27 Mar - South Africa: VAT relief for zero-rated goods (COVID-19)

26 Mar - Kenya: Tax relief measures include reduced corporate tax rate (COVID-19)

26 Mar - Nigeria: Extended due date for individual tax returns, Lagos State (COVID-19)

25 Mar - Nigeria: Excess dividend tax applies to income exempt from tax (appellate tribunal decision)

25 Mar - Nigeria: Tax relief, responding to coronavirus (COVID-19)

24 Mar - Mauritius: Tax relief in response to coronavirus (COVID-19)

24 Mar - South Africa: Tax relief measures in response to “lockdown” (COVID-19)

24 Mar - South Africa: Proposal to limit loss carryforwards, reduce rate of corporate income tax

23 Mar - Nigeria: VAT filing, collection is automated, effective 1 April 2020

23 Mar - South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19)

20 Mar - South Africa: VAT considerations in light of coronavirus (COVID-19)

19 Mar - South Africa: Tax considerations for business expenses related to coronavirus (COVID-19)

10 Mar - Nigeria: Effective date of recently enacted VAT measures

5 Mar - Zambia: Disclosures required for related-party relationships

3 Mar - Nigeria: Status of implementation of BEPS recommendations

November 2019

26 Nov - Kenya: Tax provisions in Finance Act, 2019

26 Nov - Nigeria: Guidance on temporary work permits, oil and gas industry

26 Nov - South Africa: Retroactive approval of alternative VAT apportionment method

25 Nov - South Africa: Proposal concerning approval process for tax-exempt applications

21 Nov - Namibia: Automation of tax administration requires taxpayer registration, e-filing

21 Nov - Nigeria: Senate passes Finance Bill, 2019

18 Nov - Ghana: Tax proposals in 2020 budget

15 Nov - Nigeria: Service provided to related non-resident company subject to VAT

15 Nov - South Africa: Tax bill implications for minimum wage, special economic zone provisions

15 Nov - Zimbabwe: Tax measures proposed in 2020 budget

8 Nov - South Africa: Change to policy concerning VAT rulings issued by SARS

8 Nov - Nigeria: Taxation of dividend paid from tax-exempt income

7 Nov - Nigeria: Update on tax legislation in Finance Bill, 2019

6 Nov - South Africa: Collective investment schemes in securities, return of capital

6 Nov - South Africa: Revised rules for foreign investments by South African individuals

4 Nov - South Africa: Tax changes owing to introduction of IFRS 16

4 Nov - Nigeria: Production sharing contract measures to raise revenue for federal government

1 Nov - Mauritius: Controlled foreign company measures

1 Nov - Nigeria: Electronic reporting for exports

1 Nov - Nigeria: New specialized tax office for non-resident taxpayers

1 Nov - South Africa: Proposals to expand, extend tax incentives

1 Nov - South Africa: “Rental income” to include foreign exchange gains

September 2018

19 Sep - Nigeria: VAT challenges for electricity industry

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