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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

3 Aug - South Africa: Tax implications for insurers of accounting standard changes regarding insurance contracts

2 Aug - Botswana: Temporary reductions in VAT rates

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

5 Jul - Mauritius: Tax measures in 2022-2023 budget

5 Jul - Tanzania: Tax proposals in budget 2022-2023 include tax on digital services provided by non-residents

5 Jul - Uganda: Tax proposals in budget 2022-2023

30 Jun - Africa: Summary of tax developments (June 2022)

30 Jun - South Africa: VAT on indemnity payments not deductible (court decision)

14 Jun - OECD: Tax transparency in Africa 2022

7 Jun - Nigeria: Review of macroeconomic performance, including discussion of tax measures in Finance Act, 2021

6 Jun - Nigeria: Tax guide for 2022

2 Jun - KPMG report: Focus on East Africa’s trade and customs environment

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

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

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

21 Mar - Nigeria: Transfer of interest in oil prospecting license subject to capital gains tax (tribunal decision)

11 Mar - Nigeria: One-month window ends 31 March 2022 for payment of foreign currency tax liabilities in naira

1 Mar - South Africa: Summary of tax proposals in budget 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

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

28 Dec - Africa: Summary of tax developments (December 2021)

13 Dec - Nigeria: Stamp tax audits, oil and gas sector

10 Dec - Nigeria: Tax measures in Finance Bill, 2021

9 Dec - Nigeria: Capital allowances for work-in-progress, assets in periods of temporary disuse

1 Dec - Zambia: Tax measures in 2022 budget

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

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

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)

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

4 Aug - South Africa: Proposed extensions of tax incentives

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

22 Jul - South Africa: Revised automotive investment scheme guidelines, cash grants for qualifying investments

19 Jul - Mauritius: Tax measures in Finance Bill 2021

13 Jul - Kenya: Tax measures enacted in Finance Act, 2021

13 Jul - Nigeria: Tax assessment upheld, retroactive reduction of “tax holiday” for petroleum companies (tribunal decision)

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

1 Jul - Nigeria: Extended deadline for companies filing income tax returns, reconciling unused withholding tax credit notes

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

3 Jun - South Africa: Agent-principal relationships and VAT

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

4 May - Kenya: Marketing support services for non-resident entities, zero-rated for VAT purposes (tribunal decision)

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)

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)

3 Mar - Botswana: Tax measures in 2021-2022 budget

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

8 Feb - Nigeria: Investment tax credit, production-sharing contracts and oil prospecting license (appeals court decision)

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)

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

14 Jan - Nigeria: Petroleum investment allowance, disposal of assets used for petroleum operations (court decision)

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

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

3 Dec - Nigeria: Six-year limitations period applies for tax audits, absent fraud or willful default or neglect

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

10 Nov - South Africa: Proposal to amend VAT treatment of cross-border leases of ships, aircraft, rolling stock

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

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

15 Oct - South Africa: Proposed mining tax incentives deferred; tax treatment of mining rehabilitation vehicles

14 Oct - Mauritius: Tax regime for banks, conditions for reduced income tax rate of 5%

1 Oct - Zambia: Tax measures included in 2021 budget

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

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