NL-Africa Tax Newsletter – September 2024

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes, amongst others, an update on the implementation of the Pillar Two subject to tax rule, the VAT rate in Nigeria and the Dutch 2025 Tax Plan.

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 Desk team
Meijburg & Co

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Africa 

• KPMG BEPS 2.0 (Pillar Two) tracker
• OECD: jurisdictions sign multilateral convention implementing Pillar Two subject to tax rule
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction

Angola

• EU's first Sustainable Investment Facilitation Agreement enters into force with Angola

Botswana

• Extended filing deadlines for annual withholding and individual income tax returns

Democratic Republic of the Congo

• First e-invoicing pilot phase started September 15, 2024
• The DRC signs and deposits its instrument of ratification of the Multilateral BEPS Convention

Egypt

• Overview of changes to permanent establishment provisions

Ghana

• Second phase of implementation of e-invoicing announced

Mauritius

• Mauritius-Bangladesh income tax treaty protocol signed
• Mauritius: Renewed tax amnesty scheme under Finance Act 2024

Netherlands

• Dutch government submits 2025 Tax Plan to parliament

Nigeria

• Federal Government refutes VAT increase speculation

South Africa

• SARS updates guide for tax rates/duties/levies
• SARS updates note on discretion in extending objection or appeal period