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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

29 Jul - Nigeria: Stamp tax (duty) on leases

27 Jul - Egypt: Update on tax relief (COVID-19)

27 Jul - South Africa: Securities transfer tax implications of Brexit

24 Jul - South Africa: Carbon offset administration system for carbon tax

21 Jul - Nigeria: Rules to clarify application of stamp taxes

20 Jul - Nigeria: State governments provide relief for taxpayers (COVID-19)

15 Jul - South Africa: Provisional tax relief for “qualifying taxpayers” (COVID-19)

14 Jul - Kenya: Tax measures in Finance Act, 2020

13 Jul - South Africa: Correction of disclosures on VAT returns

13 Jul - Nigeria: Additional tax relief, Lagos State (COVID-19)

8 Jul - Nigeria: Extended deadline, interest and penalty relief for pending tax liabilities (COVID-19)

8 Jul - Namibia: Budget 2020-2021, no new taxes proposed (COVID-19)

6 Jul - Mauritius: Corporate, individual tax measures in Finance Bill 2020

2 Jul - Nigeria: Certificate of incorporations must include tax identification number

2 Jul - South Africa: Tax Ombud’s report on dispute resolution rules, procedures

1 Jul - Zambia-Mauritius: Tax treaty negotiations

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

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)

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)

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

27 Feb - South Africa: Tax measures included in budget 2020-2021

27 Feb - South Africa: Foreign remuneration exemption cap to be increased

25 Feb - Nigeria: Stamp tax collection by tax authority clarified

25 Feb - South Africa: Qualifying medical expenses for tax credit

24 Feb - South Africa: Permissible loop-structure dispensation

21 Feb - Kenya: VAT refunds and “bad debts”

14 Feb - Nigeria: Review of tax cases, tax-related guidance and announcements (2019)

5 Feb - Nigeria: Uncertainty about effective date of VAT rate increase

4 Feb - Botswana: Tax measures in 2020-2021 budget

29 Jan - Senegal: Tax measures, incentives for hydrocarbon and digital sectors

27 Jan - South Africa: Guidance implementing carbon tax rules

22 Jan - Africa: Global withholding taxes, income and gains from listed securities (KPMG report)

22 Jan - Mauritius: Income tax treaty with Kenya

20 Jan - Nigeria: Review of tax and regulations for 2019, outlook for 2020

17 Jan - South Africa: R&D tax incentive (online video)

16 Jan - Nigeria: Tax provisions in Finance Act, 2020

16 Jan - Nigeria: VAT rate of 7.5% is effective 1 February 2020

16 Jan - Nigeria: Reminder for employers filing PAYE tax returns, 31 January deadline

13 Jan - Nigeria: Rules concerning pension fund administrators, employee retirement savings accounts

6 Jan - Algeria: Tax measures in Finance Law 2020

18 Dec - Nigeria: Tax enforcement program, focused on tax collection

17 Dec - Nigeria: 2020 appropriation bill signed; return to calendar year budget cycle

16 Dec - Nigeria: New royalty measures part of deep offshore, inland basis regimes

9 Dec - Nigeria: Basis for computing interest on tax liabilities (tribunal decision)

5 Dec - Nigeria: Guidance for claiming tax treaty benefits

3 Dec - South Africa: Tax proposals affecting investors in venture capital (VC) companies

2 Dec - Nigeria: Finance Bill advances toward completion

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

31 Oct - South Africa: Legislation to extend dividend stripping provisions

31 Oct - South Africa: Proposal to disallow certain tax-neutral transfers between group companies

31 Oct - South Africa: Relief from withholding tax; proposal for changes

25 Oct - Mauritius: Multilateral instrument (MLI) ratified; implications for tax treaties

14 Oct - Kenya: Withholding VAT credits; offsets against other tax liabilities

8 Oct - Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase

8 Oct - Nigeria: Tax authority cannot appoint bank to serve as collecting agent

3 Oct - Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld

2 Oct - Nigeria: Plans for electronic filing of transfer pricing forms, country-by-country reports

1 Oct - Zambia: Tax measures included in 2020 budget

27 Sep - South Africa: Proposals for caps on tax incentive-related venture capital investments

26 Sep - Nigeria: Lagos State tax authority’s digital tax administration portal

25 Sep - Nigeria: Investigation focuses on compliance with social insurance fund contributions

20 Sep - South Africa: VAT treatment of tax compliance services provided to employees

17 Sep - Nigeria: Taxpayer can object to assessment by electronic or physical means (tribunal judgment)

13 Sep - Nigeria: Companies to contribute 0.005% of net profit to police trust fund

11 Sep - Nigeria: Proposal to increase VAT rate to 7.2%

11 Sep - Nigeria: Tax treatment of employment terminal benefits (Delta State)

11 Sep - South Africa: Changes to tax clearance certificate process

10 Sep - South Africa: Proposed special economic zones (SEZs) amendments; possible tax challenges

5 Sep - Zimbabwe: Highest marginal tax rate for individuals only reduced to 45%

5 Sep - Mauritius: New tax provisions concerning CFC rules, other items clarified

3 Sep - Nigeria: Tax assessments barred by statute of limitations

29 Aug - Nigeria: Agreement not registered is not null and void (Court of Appeal)

26 Aug - Nigeria: Court decisions concerning drilling rigs and vessels

20 Aug - Nigeria: Collection of company tax liabilities from executives, directors

15 Aug - Ghana: Tax measures in mid-year budget statement

15 Aug - Zimbabwe: Tax measures in 2019 mid-term fiscal policy review statement, draft finance bill

15 Aug - Zimbabwe: Taxation of non-resident e-commerce platforms, satellite broadcasting services

14 Aug - Nigeria: Withholding tax, VAT on commissions and rebates for distributors, dealers, agents

6 Aug - Nigeria: Transaction registration no longer required for financial statement purposes

31 Jul - South Africa: Possible tax on single-use plastics

30 Jul - Mauritius: Tax measures enacted in Finance Act 2019

22 Jul - Nigeria: Taxpayer’s right to appeal when assessment has been paid

19 Jul - Nigeria: Amounts paid to retired employees, exempt from PAYE tax 

15 Jul - South Africa: Individuals required to file returns for 2019

12 Jul - Nigeria: Drilling rigs not vessels, not subject to 2% surcharge

9 Jul - Africa: Free trade agreement for African continent

5 Jul - Nigeria: Excess dividends tax, dividends from post-tax profits

27 Jun - South Africa: Gross income from gift card sales (court decision)

25 Jun - Nigeria: Reminder, expiration of VAT exemption on stock exchange transactions

24 Jun - Nigeria: VAT on satellite-network services provided by non-resident company

19 Jun - Nigeria: Appellate tribunal decision, interest and penalty owed on unremitted taxes

18 Jun - Nigeria: Appellate tribunal’s decision, tax deductibility of voluntary pension contributions

17 Jun - Kenya: Indirect tax measures proposed in 2019 budget

17 Jun - Uganda: Indirect tax measures proposed in 2019 budget

14 Jun - East Africa: Budgets for 2019 in Kenya, Uganda, Tanzania, and Rwanda

11 Jun - Mauritius: Budget and tax highlights 2019-2020

10 Jun - Nigeria: Lagos state tax authority plans TIN registration changes

7 Jun - South Africa: Increased employee tax audits expected

6 Jun - South Africa: Tax incentive for venture capital investments (section 12J investments)

3 Jun - Ghana: Tax data card for 2019

28 May - Nigeria: Audits of deposit money banks, stamp duty collection investigation

27 May - South Africa: Carbon tax update, effective 1 June 2019

21 May - South Africa: Foreign earnings exemption changes for certain individuals (effective March 2020)

16 May - South Africa: Carbon tax effective June 2019; first tax payment postponed until July 2020

14 May - Nigeria: Federal and state joint tax audits

10 May - Nigeria: Summary and review of tax developments in 2018

24 Apr - South Africa: Reminder, employer reconciliations due by 31 May 2019

11 Apr - South Africa: Expanded use of taxpayer inquiries anticipated

11 Apr - South Africa: Tax authority’s error, mineral and petroleum resources royalty tax return

10 Apr - South Africa: Changes to foreign remuneration exemption, when working abroad

5 Apr - South Africa: Dividends of collective investment schemes—subject to dividends tax?

4 Apr - Nigeria: Housing fund establishment legislation

3 Apr - Nigeria: MAP guidelines, resolving double taxation disputes

1 Apr - Namibia: Budget 2019-2020, highlights of tax proposals

25 Mar - Africa: Summaries of indirect tax regimes, VAT/GST compliance issues in 20 African countries

21 Mar - Nigeria: Consumer protection measures forbid restrictive agreements between business entities

15 Mar - Cameroon: Tax guide for 2019

15 Mar - Nigeria: Tax liens on bank accounts, failures to remit VAT and withholding tax

11 Mar - Senegal: Income tax treaty with Luxembourg, provisions effective in 2019

11 Mar - South Africa: Employment tax incentive, 10-year extension

11 Mar - South Africa: New VAT registration requirements, non-resident suppliers of e-services

11 Mar - Egypt: Decrees address taxpayer registration procedures, electronic tax payments

7 Mar - Nigeria: Regulations on flaring of natural gas

1 Mar - Namibia: Dividends paid by Namibian companies to foreigners subject to 10% tax

26 Feb - South Africa: Tax incentives for businesses

25 Feb - South Africa: Carbon tax implementation expected June 2019

21 Feb - South Africa: Tax highlights from 2019 budget speech

18 Feb - South Africa: Competition law amendments, foster growth of certain segments

18 Feb - Nigeria: Banks to suspend directive to “freeze” taxpayer bank accounts

15 Feb - South Africa: Voluntary disclosure relief, failure to submit tax returns

14 Feb - South Africa: Carbon tax update; expected effective date June 2019

14 Feb - Nigeria: Banks appointed as tax collection agents

11 Feb - Nigeria: Appeals court decision, taxation of company providing educational services

8 Feb - Nigeria: Excise tax rates for certain beverages, effective 4 June 2019

7 Feb - Botswana: No proposed changes to tax laws, 2019/2020 budget

6 Feb - Nigeria: Corporate governance code

1 Feb - Botswana: New tax law concerns transfer pricing, anti-earnings stripping, specific sectors

31 Jan - Nigeria: Extended deadline for filing 2018 PAYE returns, Lagos State

30 Jan - Nigeria: Companies income tax assessment not allowed on property’s value

28 Jan - South Africa: Refurbishment expenditures required under franchise agreement, tax treatment

25 Jan - Nigeria: Tax incentives in road-funding program

23 Jan - South Africa: Allowance in respect of future expenditures (court decisions)

11 Jan - Nigeria: Capital gains tax withholding for employers in Lagos

11 Jan - Nigeria: Reminder of 31 January deadline for 2018 PAYE returns

11 Jan - Tunisia: Tax amnesty provisions in finance law 2019

2 Jan - Algeria: Tax provisions in finance law for 2019

12 Dec - Nigeria: Oil and gas company compliance with industry rules

5 Dec - South Africa: New royalty tax system; implications for mining industry

3 Dec - Nigeria: Income tax treaty with Singapore pending ratification

28 Nov - Zimbabwe: Tax measures in 2019 budget

26 Nov - South Africa: Tax legislative changes for trusts, update

21 Nov - Ghana: Tax measures in 2019 budget

15 Nov - South Africa: Non-compliance penalties, outstanding corporate tax returns

15 Nov - South Africa: VAT registration, non-residents supplying services electronically

13 Nov - Mauritius: Tax reform, clarifications and amendments to regulations

13 Nov - Nigeria: Commissioners appointed for Tax Appeal Tribunal

12 Nov - Nigeria: VAT registration certificates must be displayed at business premises

7 Nov - Nigeria: Tax holiday, incentives for taxpayers in “pioneer” industries

31 Oct - Nigeria: Voluntary pension contribution guidelines

30 Oct - South Africa: Dividend stripping provisions and roll-over relief transactions

29 Oct - South Africa: Changes to debt relief provisions

29 Oct - South Africa: New “doubtful debts” regime

22 Oct - Nigeria: Voluntary disclosure regime to regularise offshore assets

17 Oct - Zambia: Tax measures in budget 2019

17 Oct - Nigeria: New law provides rules governing flare gas

15 Oct - South Africa: VAT registration proposal for foreign suppliers of e-services

11 Oct - Kenya: Revised Finance Bill 2018 enacted; revenue measures include VAT on petroleum products

11 Oct - Nigeria: Voluntary offshore assets disclosure, regularization

11 Oct - Tunisia: Employee withholding changes effective beginning 2019

10 Oct - Nigeria: Update for oil and gas industry taxpayers

9 Oct - South Africa: Additional disclosures on income tax returns of trusts

3 Oct - Nigeria: Business implications of excess dividend tax

19 Sep - Nigeria: VAT challenges for electricity industry

23 Aug - Nigeria: Taxpayers will have 15 days from FIRS notice, for withholding tax reconciliation

21 Aug - South Africa: Tax and empowerment transactions or arrangements