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February 2022

April 2021

30 Apr - Africa: Summary of tax developments (April 2021)

30 Apr - Nigeria: Guidelines for VAT on tolls, paid parking, parks and entertainment

28 Apr - Nigeria: Requirements for institutions and organisations under companies income tax schedule

28 Apr - Kenya: Application of commercial building allowance for years before 2010 (High Court decision)

27 Apr - Kenya: No withholding tax on payments to South African entity under income tax treaty

27 Apr - Nigeria: Extended deadline for companies to issue unallotted share capital

27 Apr - Nigeria: VAT treatment of services provided by financial institutions

26 Apr - Nigeria: Guidelines on the tax treatment of NGOs

22 Apr - Nigeria: 2021 budget and tax measures

21 Apr - Nigeria: Revised legislation governing banks and financial institutions

21 Apr - Ghana: Tax measures in 2021 budget

21 Apr - Mauritius: Amended pension measures, implications for non-citizen, non-tax resident employees

21 Apr - Uganda: Tax proposals in pending legislation

21 Apr - Kenya: Tax authority temporarily restrained from collecting minimum tax

16 Apr - Kenya: Private ruling allowing capital gains tax on sale of land revoked; corporation tax assessed

9 Apr - Kenya: Implementation of minimum tax

9 Apr - Zambia: Amendments to country-by-country reporting rules

2 Apr - Ethiopia: New commercial code

2 Apr - Nigeria: Automated tax system deployed

2 Apr - Nigeria: Designated offices for tax return filings by entities in free trade zones

1 Apr - Nigeria: Deadline extended for filing individual tax returns, Lagos State (COVID-19)

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

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