NL-Africa Tax Newsletter – January 2023
Dear reader,
This month’s NL-Africa Tax Newsletter includes the latest on transfer pricing rules and the entry into force of the MLI in South Africa, as well as an overview of the 2023 tax measures in Ghana, Mozambique and Zimbabwe.
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 Newsletter). 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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Table of contents
Africa
- Transfer pricing documentation summaries by jurisdiction
- Taxation of the digitalized economy - update on global developments
- Electronic invoicing (e-invoicing) and digital reporting global updates
Botswana
Ghana
Kenya
- Apple concentrate for cider subject to 10% duty rate (court decision)
- Country-by-country reporting multilateral competent authority agreement signed
- Minimum tax on gross turnover is unconstitutional (court decision)
Mozambique
Netherlands
Nigeria
- Deadline for employer's filing PAYE tax returns is 31 January 2023
- Electronic money transfer levy regulations
- Guidance on excise tax on non-alcoholic, carbonated and sweetened beverages
- One-month waiver of penalties and interest on certain tax liabilities
South Africa
- Change in VAT treatment of "scrip-lending transactions"
- MLI entered into force in South Africa from January 1, 2023
- Interpretation note providing transfer pricing guidance on intragroup loans
Uganda
Zimbabwe
