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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

9 Aug - Mauritius: Finance legislation is enacted

3 Aug - South Africa: Proposed relief from taxation of “dividend stripping” rules

1 Aug - South Africa: Proposed changes concerning low or interest-free loans, companies held by trusts

26 Jul - Nigeria: Recent developments in electricity industry

24 Jul - Mauritius: Tax measures in proposed finance legislation

24 Jul - South Africa: Doubtful debt allowances, proposal to revoke Commissioner's discretion

24 Jul - South Africa: Proposed legislation on tax treatment, debt subordination agreements

20 Jul - South Africa: SARS’ authority to gather information on taxpayers, transactions

19 Jul - Nigeria: Moving businesses to online platform, beginning September 2018

17 Jul - South Africa: Proposed treatment of individuals with indirect interests in foreign company through foreign trust

16 Jul - Nigeria: Tax Appeal Tribunal is reorganized

10 Jul - South Africa: Special economic zones designated, tax benefits in 2018

6 Jul - Mauritius: Proposed partial exemption regime, replacing deemed foreign tax credit system

2 Jul - Kenya: Tax measures in Finance Bill 2018

2 Jul - South Africa: Source of employment income, foreign workers

28 Jun - Nigeria: Reminder, company income tax returns due 30 June

28 Jun - Mauritius: Highlights of budget 2018/2019

20 Jun - Mauritius: Annual information return of dividends due 15 August 2018

15 Jun - East Africa: Budgets presented in Kenya, Uganda, Tanzania, and Rwanda

21 May - Nigeria: Legislation concerning law, rules governing companies

21 May - South Africa: Individuals required to file returns for 2018 year of assessment

14 May - Kenya: Proposal for withholding tax on gaming winnings, in addition to taxing gambling industry

14 May - South Africa: Tax treatment of crypto-currencies

2 May - Nigeria: Online processing of business permits, other applications

30 Apr - South Africa: Tax authorities focus on tax return compliance

26 Apr - South Africa: Retention payments and VAT

24 Apr - Kenya: VAT changes among other measures in pending legislation

24 Apr - South Africa: Intergovernmental collaboration in re-launched investment program

24 Apr - South Africa: Revised tax treatment, reimbursed travel allowances

23 Apr - Africa: Tax guides for selected African countries (2017-2018)

17 Apr - Nigeria: Tax amnesty program extended; new deadline of 30 June 2018

20 Mar - South Africa: VAT rate increase “checklist” before 1 April 2018

9 Mar - South Africa: Changes to unemployment insurance for expatriate employees

7 Mar - Namibia: Budget 2018-2019 highlights

6 Mar - South Africa: Regulation would expand scope of taxable electronic services

5 Mar - South Africa: Post-budget speech economic and tax reflections

5 Mar - South Africa: R&D tax incentive

1 Mar - Egypt: Tax incentives under new law to encourage investment

1 Mar - South Africa: Transition rules, VAT rate increase on sales of fixed property

28 Feb - South Africa: Actions to consider before VAT rate increase is effective

27 Feb - South Africa: Changes to income tax returns for trusts

26 Feb - Nigeria: Tax measures in 2018 budget

23 Feb - Nigeria: Summary of tax developments during 2017 (legislation, court cases, regulations, circulars)

23 Feb - South Africa: Changes to income tax returns for companies (ITR14) effective 26 February 2018

23 Feb - South Africa: Tax incentives for businesses in 2018 budget?

22 Feb - South Africa: Tax measures in 2018 budget

21 Feb - South Africa: VAT rate increases to 15%, effective April 2018

15 Feb - South Africa: What tax provisions could 2018 budget include?

6 Feb - Botswana: Tax measures and 2018-2019 budget

6 Feb - Nigeria: Tax amnesty “fact sheet”

6 Feb - South Africa: Could the budget include proposals for new taxes or tax rate increases?

5 Feb - South Africa: Carbon tax legislation, update

2 Feb - South Africa: Tax incentives, public-private partnerships (PPPs) intended to promote economic growth

1 Feb - Nigeria: Voluntary assets and income declaration scheme and responsible tax