NL-Africa Tax Newsletter – April 2023
Dear business relation,
This month’s NL-Africa Tax Newsletter includes model legislation published by the African Tax Administration Forum (ATAF) to implement BEPS 2.0 (Pillar Two), and updates on the 2023 tax measures in Namibia and Uganda.
If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet.
Best regards,
NL-Africa Tax Newsletter team
Meijburg & Co
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Africa
- African Tax Administration Forum (ATAF) publishes model legislation
- BEPS 2.0 (Pillar Two) global updates
- Electronic invoicing (e-invoicing) and digital reporting global updates
- ESG tax tracker
- MLI country implementation summary
- Taxation of the digitalized economy - update on global developments
- Transfer pricing documentation summaries by jurisdiction
Algeria
Egypt
Kenya
Namibia
Nigeria
- Guidelines on process of generating electronic tax clearance certificate (Lagos State)
- Nigeria exempts telecommunication sector from 5% excise duty
- State infrastructure maintenance and development levies enforced (Tax Appeal Tribunal decision)
- Updated features for VAT filing and payment on online platform
Rwanda
- Rwanda enacts new Tax Procedures Law
- Rwanda implements automatic exchange of information for tax purpose
South Africa
- Additional disclosure requirements for trusts
- Online platform for submission of R&D tax incentive applications and progress reports
- South Africa issues final interpretation note on definition of 'associated enterprise' for transfer pricing purposes
Uganda
- Budget 2023: Minister of Finance tables tax amendment bills 2023 before parliament
- 2023 tax bill includes proposed digital service tax
Zambia
Zimbabwe
