Recent Articles
August 2022
12 Aug - Botswana: Transition rules for temporary reduction in VAT rates
11 Aug - Nigeria: No retroactive application of tax law changes unless expressly stated (court decision)
9 Aug - Nigeria: Oil and gas industry update (second quarter 2022)
5 Aug - South Africa: Tax authority targets e-service suppliers and VAT compliance
July 2022
29 Jul - Mauritius: Tax measures in Finance Bill 2022 include domestic top-up tax
25 Jul - Nigeria: Summary of tax matters arising from implementation of Finance Act, 2021
14 Jul - Nigeria: Measures regarding electronic payment of taxes (Lagos State)
12 Jul - Tanzania: Tax measures in Finance Act, 2022
11 Jul - Kenya: Tax measures enacted in Finance Act, 2022
11 Jul - Mauritius: Alternative investment funds treated as tax transparent
11 Jul - Nigeria: Proposed new levy on companies to fund youth services corps
5 Jul - Nigeria: Extended deadline for filing companies income tax returns for 2022
June 2022
May 2022
31 May - Africa: Summary of tax developments (May 2022)
23 May - Nigeria: Revised regulation on administration of retirement and “terminal” benefits
19 May - Nigeria: Reduced withholding tax rate on dividends, interest and royalties terminated
18 May - Nigeria: Online submission of baseline data for export claims
10 May - Nigeria: Submission of qualifying capital expenditure certificates
4 May - Nigeria: Summary of tax transparency reporting developments
April 2022
27 Apr - Africa: Summary of tax developments (April 2022)
22 Apr - Nigeria: Oil and gas industry update (first quarter 2022)
21 Apr - Kenya: Transfer pricing and other tax-related measures in Finance Bill, 2022
21 Apr - Kenya: VAT proposals concerning online transactions, digital marketplaces in finance bill
20 Apr - Zimbabwe: Extended deadlines for corporate income tax and transfer pricing returns for 2021
12 Apr - Zambia: Country-by-country reporting rules for 2021 tax year
11 Apr - Kenya: Tax measures in budget 2022-2023
8 Apr - South Africa: VAT treatment of leasing of aircraft engines
March 2022
31 Mar - South Africa: Tax implications of increase to repo rate
30 Mar - Africa: Summary of tax developments (March 2022)
28 Mar - Nigeria: Security deposit before taxpayer can proceed with tax appeal (tribunal decision)
23 Mar - Zambia: First quarter 2022 provisional income tax return due dates and related penalties
21 Mar - Namibia: Tax measures in budget 2022-2023
1 Mar - South Africa: Summary of tax proposals in budget 2022
February 2022
25 Feb - South Africa: Extension of carbon tax in budget 2022
25 Feb - Africa: Summary of tax developments (February 2022)
24 Feb - Kenya: VAT regulations held invalid (court decision)
24 Feb - Nigeria: Gas sector update
24 Feb - South Africa: Budget 2022; reduction in corporate income tax rate and broadening the tax base
24 Feb - South Africa: Implications for tax incentives in budget speech
24 Feb - South Africa: Measures in budget 2022 concerning individual taxation and employment taxes
24 Feb - South Africa: Proposed clarification of tax measures for mining sector in budget 2022
24 Feb - South Africa: Tax provisions concerning financial sector in budget 2022
23 Feb - South Africa: Expansion of employment tax incentive in budget 2022
22 Feb - South Africa: Reminder of employer tax obligations
22 Feb - Zimbabwe: Tax measures in Finance Act 2021
21 Feb - Nigeria: Stock-in-trade not limited to raw materials for claiming input VAT (tribunal decision)
18 Feb - Nigeria: High Court nullifies levy imposed on companies to finance a police trust fund
15 Feb - Botswana: Budget 2022-2023 and tax measures
15 Feb - Uganda: Changes to social security measures
10 Feb - South Africa: Effects of reduced corporate income tax rate on investors in REITs
7 Feb - Nigeria: New tax appellate rules for judicial proceedings
3 Feb - Kenya: Withholding tax on purchases of software licenses (court decision)
2 Feb - Nigeria: Summary of 2021 tax developments and outlook for 2022
January 2022
28 Jan - Africa: Summary of tax developments (January 2022)
24 Jan - Mauritius: Employer contributions to retirement fund required for January 2022
24 Jan - South Africa: More time to provide comments regarding R&D tax incentive
20 Jan - South Africa: Updated tax invoice requirements for VAT-registered electronic services suppliers
19 Jan - Mauritius: Updated guidance on interest income and dividends subject to partial exemption
13 Jan - Nigeria: Total tax contribution reports for 2021 financial statements
12 Jan - Mauritius: Removal from EU list of “high-risk third countries”
12 Jan - South Africa: Future of R&D tax incentive is being evaluated, discussion paper
7 Jan - Botswana: Tax amnesty extended through 30 June 2022
7 Jan - Nigeria: Review of tax measures in Finance Act, 2021
5 Jan - Nigeria: Finance Bill, 2021 and Appropriation Bill, 2022; tax measures are enacted
5 Jan - Nigeria: Reminder for employers filing PAYE tax returns, 31 January deadline
5 Jan - Nigeria: Tax treatment of interest income, proceeds from disposals of bonds and securities
2021 Articles
December 2021
November 2021
30 Nov - Nigeria: Extended deadline for waiver of interest and penalties on company tax liabilities
29 Nov - Ghana: Tax measures in 2022 budget
29 Nov - Africa: Summary of tax developments (November 2021)
26 Nov - Zimbabwe: Tax measures in 2022 budget
26 Nov - Nigeria: Tax holiday invalid; taxpayer failed to obtain valid certification of gas production
19 Nov - Nigeria: Proposed tax to finance healthcare fund
17 Nov - South Africa: Penalties for individuals who fail to file tax returns
15 Nov - South Africa: Proposal to amend interest limitation rules
15 Nov - South Africa: Proposal to limit use of losses by companies
15 Nov - Nigeria: New digital resource for investors
12 Nov - Botswana: Tax incentives include reduced tax rate for investors in special economic zones
12 Nov - South Africa: Update on carbon tax
12 Nov - Nigeria: VAT amendments, revised definitions intended to provide relief for certain sectors
11 Nov - Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms
10 Nov - Nigeria: Tax and regulatory challenges in electricity supply industry
4 Nov - Nigeria: Taxpayer’s deposit with FIRS found sufficient for tribunal’s jurisdiction
October 2021
29 Oct - South Africa: Assessments after three-year limitations period expired (court decision)
29 Oct - South Africa: Carbon tax licence renewal applications due before 30 November 2021
27 Oct - Africa: Summary of tax developments (October 2021)
22 Oct - Mauritius: Financial Action Task Force (FATF) list of jurisdictions for increased monitoring
19 Oct - Nigeria: Extension of VAT exemption for certain goods and services
18 Oct - South Africa: Tax developments concerning insurance industry
13 Oct - Nigeria: Registration of business structures as LLPs or LPs
11 Oct - Nigeria: Budget proposals for 2022
11 Oct - Nigeria: Late-filing penalty and interest relief for companies, through 30 November 2021
7 Oct - Nigeria: New procedural rules adopted for tax appellate tribunal
September 2021
29 Sep - Africa: Summary of tax developments (September 2021)
15 Sep - Nigeria: Rivers State government asks high court to dismiss order staying VAT enforcement
13 Sep - Nigeria: Court of Appeal orders Nigerian states to maintain status quo on VAT administration
10 Sep - Kenya: Effect of late filing of VAT returns on input VAT claims (High Court decision)
10 Sep - Nigeria: Authority of states to collect stamp taxes (duties)
8 Sep - Nigeria: VAT legislation introduced (Lagos State)
7 Sep - Nigeria: Implementation of state VAT law (Rivers State)
August 2021
30 Aug - Africa: Summary of tax developments (August 2021)
30 Aug - Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court)
20 Aug - Ghana: Tax provisions in 2021 mid-year budget review
18 Aug - South Africa: Fees imposed, foreign collective investment schemes
17 Aug - Nigeria: Update on petroleum industry legislation
16 Aug - Nigeria: Tax treatment of statutory levy to support research and development
9 Aug - Mauritius: Finance bill update
6 Aug - South Africa: Proposal to address tax avoidance on wealth transfers to certain trusts by individuals
5 Aug - South Africa: Proposed penalty regime, individual taxpayers not filing income tax returns
4 Aug - Mauritius: Income tax treaty with Lesotho
4 Aug - Nigeria: Oil and gas industry update
4 Aug - South Africa: Proposed amendment limiting loss carryforwards, implications for foreign tax credits
July 2021
30 Jul - South Africa: Proposal to expand application of the interest limitation rules
30 Jul - South Africa: Proposed changes to rules on utilisation of assessed losses
30 Jul - South Africa: Emergency tax and unemployment insurance relief for employers (COVID-19)
30 Jul - Mauritius: Extended deadline for FATCA and CRS reporting (COVID-19)
30 Jul - Africa: Summary of tax developments (July 2021)
23 Jul - Nigeria: Tax measures included in Petroleum Industry Bill, 2021
19 Jul - Mauritius: Tax measures in Finance Bill 2021
13 Jul - Kenya: Tax measures enacted in Finance Act, 2021
13 Jul - Seychelles: Tax amnesty available through December 2021 (COVID-19)
9 Jul - South Africa: Carbon tax for 2020 is due 29 July 2021
9 Jul - South Africa: New tax rules for expatriating individuals
June 2021
30 Jun - Africa: Summary of tax developments (June 2021)
28 Jun - Mauritius: Status of anti-money laundering, terrorism financing listing
25 Jun - Nigeria: Report on the pending petroleum industry bill
24 Jun - Nigeria: Guidelines for validating unused withholding tax credit notes
24 Jun - Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities
14 Jun - Mauritius: Tax measures in 2021-2022 budget
11 Jun - East Africa: 2021-2022 budgets (Kenya, Tanzania, Uganda)
10 Jun - Nigeria: Guidance for filing naira-denominated tax returns electronically
3 Jun - Nigeria: Individual income tax clarification
3 Jun - Nigeria: Taxpayers must file corporate income tax, VAT returns electronically
May 2021
26 May - South Africa: Documentation for interest-free or low-interest loans involving trusts
26 May - South Africa: Tax deferral when separate contracts address accrual of income and future expenditures
25 May - South Africa: Tax deduction for home office expenses, proposed revised guidance (COVID-19)
25 May - South Africa: Tax filing season for individual taxpayers (2021)
24 May - Tanzania: VAT and practical challenges associated with rebates, volume discounts
20 May - Kenya: Tax measures in Finance Bill, 2021
11 May - Nigeria: Tax collection agents reminded to remit taxes collected by deadline
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)
March 2021
31 Mar - Kenya: Guidance on minimum tax
31 Mar - Nigeria: Corporate income tax, procedures for making payments in installments
30 Mar - Nigeria: Tax guide for 2021
23 Mar - Ghana: Tax provisions in 2021 budget
12 Mar - East Africa: Tax card for 2020-2021 (Kenya, Rwanda, Tanzania, Uganda)
12 Mar - Kenya: Bank service fees held exempt from VAT, excise tax (appellate tribunal decision)
9 Mar - South Africa: Penalty assessment on catch-up adjustments upheld
9 Mar - South Africa: Reminder for employers to submit employees’ annual tax reconciliations
5 Mar - Nigeria: Commentaries on companies regulations 2021
5 Mar - Nigeria: Hotel and restaurant consumption tax (Lagos State)
February 2021
26 Feb - South Africa: Tax provisions in budget 2021
26 Feb - South Africa: Carbon tax measures included in budget 2021
26 Feb - South Africa: Implications for tax incentives in budget 2021
15 Feb - Nigeria: Tax provisions in Finance Act, 2020
11 Feb - Mauritius: Protocol amending tax treaty with Eswatini (Swaziland)
10 Feb - Kenya: Guidelines clarifying application of the minimum tax
10 Feb - Rwanda: Transfer pricing rules
4 Feb - Mauritius: Guidance on interest income and dividends subject to partial exemption
1 Feb - Nigeria: Extended deadline for 2020 PAYE tax returns, Lagos State (COVID-19)
January 2021
27 Jan - Kenya: Digital services tax, first return and payment expected in February 2021
21 Jan - South Africa: VAT implication of employee secondments
21 Jan - Nigeria: Updated company registration portal
13 Jan - Kenya: Tax measures and changes effective 1 January 2021
13 Jan - Nigeria: PAYE tax returns due 31 January 2021
13 Jan - Nigeria: Stamp tax on teller deposits, electronic transfers by banks
8 Jan - Nigeria: Sales in ordinary course of business exempt from withholding tax
4 Jan - Ghana: Changes to tax procedural and appellate processes
2020 Articles
December 2020
18 Dec - Kenya: Digital services tax regulations provide details; scheduled effective date of 2021
18 Dec - Kenya: Tax rates reduced in response to pandemic to be reinstated (COVID-19)
7 Dec - Nigeria: Relief from interest and penalties on outstanding taxes
4 Dec - Nigeria: Domiciliary accounts, unrestricted access to receipt of diaspora remittances
November 2020
24 Nov - South Africa: Clarification of VAT apportionment calculations
23 Nov - Nigeria: Tax guide for 2020
23 Nov - Nigeria: Tax provisions in proposed Finance Bill 2020
17 Nov - Egypt: Summary of 2020 tax decrees and laws
13 Nov - Mauritius: Tax relief allows deferral of tax payments
11 Nov - Nigeria: Retirement savings account transfer system
9 Nov - Nigeria: Penalty and interest relief available to 31 December 2020 (COVID-19)
9 Nov - South Africa: VAT apportionment calculations for “mixed supplies” and dividends
October 2020
20 Oct - South Africa: Proposal to revise foreign-earnings exemption for individuals working abroad
20 Oct - Nigeria: Tribunal holds commercial rent is subject to VAT; conflicting opinion
19 Oct - Nigeria: Highlights of 2021 budget proposals
14 Oct - Mauritius: Tax regime for banks, conditions for reduced income tax rate of 5%
September 2020
30 Sep - Nigeria: Delegated tax collection authority held unconstitutional (Federal High Court)
29 Sep - Nigeria: FAQs under CRS-AEOI regime; reminder, extended deadline expires 30 September (COVID-19)
17 Sep - Nigeria: Requirement for mandatory registration by taxpayers
17 Sep - Nigeria: Tax deductibility of items claimed as business expenses (tribunal decision)
16 Sep - Nigeria: Rental income not subject to VAT (tribunal decision)
16 Sep - Mauritius: New pension regime effective September 2020
11 Sep - Mauritius: Tax measures in global business regime reforms, effective 1 July 2021
2 Sep - Kenya: Income tax treaty with Mauritius, ratification process completed
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
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