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30 Aug - 

30 Aug - 

20 Aug - 

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 - 

4 Aug - South Africa: Proposed amendment limiting loss carryforwards, implications for foreign tax credits

4 Aug - 

30 Jul - 

30 Jul - 

30 Jul - 

30 Jul - 

30 Jul - 

23 Jul - 

22 Jul - 

19 Jul -

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

13 Jul - Nigeria: Tax assessment upheld, retroactive reduction of “tax holidayâ€� 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 -

30 Jun -

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 -

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 - 

3 Jun -

3 Jun - 

26 May - 

26 May - 

25 May - 

25 May - 

24 May - Tanzania: VAT and practical challenges associated with rebates, volume discounts

20 May -

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 -

30 Apr - 

28 Apr - Nigeria: Requirements for institutions and organisations under companies income tax schedule

28 Apr - 

27 Apr - 

27 Apr - Nigeria: Extended deadline for companies to issue unallotted share capital

27 Apr - 

26 Apr - 

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 - 

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 -

9 Apr - 

2 Apr - Ethiopia: New commercial code

2 Apr - Nigeria: Automated tax system deployed

2 Apr - 

1 Apr -

31 Mar - 

31 Mar - Nigeria: Corporate income tax, procedures for making payments in installments

30 Mar - Nigeria: Tax guide for 2021

23 Mar - 

12 Mar - 

12 Mar - 

9 Mar - 

9 Mar - South Africa: Reminder for employers to submit employeesâ€� annual tax reconciliations

5 Mar -

5 Mar - Nigeria: Hotel and restaurant consumption tax (Lagos State)

3 Mar - 

26 Feb - 

26 Feb - 

26 Feb - South Africa: Implications for tax incentives in budget 2021

15 Feb -

11 Feb - Mauritius: Protocol amending tax treaty with Eswatini (Swaziland)

10 Feb - 

10 Feb - 

8 Feb - 

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 - 

21 Jan - 

21 Jan -

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 - 

13 Jan - 

8 Jan - 

4 Jan - Ghana: Changes to tax procedural and appellate processes

18 Dec - 

18 Dec - Kenya: Tax rates reduced in response to pandemic to be reinstated (COVID-19)

7 Dec - 

4 Dec -

3 Dec -

24 Nov - South Africa: Clarification of VAT apportionment calculations

23 Nov - 

23 Nov - Nigeria: Tax provisions in proposed Finance Bill 2020

17 Nov -

13 Nov - Mauritius: Tax relief allows deferral of tax payments

11 Nov - Nigeria: Retirement savings account transfer system

10 Nov - 

9 Nov - 

9 Nov - South Africa: VAT apportionment calculations for “mixed suppliesâ€� 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 -

15 Oct - 

14 Oct -

1 Oct - Zambia: Tax measures included in 2021 budget

30 Sep -

29 Sep -

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 -

2 Sep - 

28 Aug -

28 Aug - South Africa: Income tax treatment of rental deposits

25 Aug - Nigeria: Court rejects 25% limit on certain retirement payments

17 Aug -

13 Aug - 

13 Aug - South Africa: Proposed changes to tax-exemption rules for employer-provided scholarships, bursaries

11 Aug - South Africa: Proposed anti-avoidance rules, preference share funding structures

11 Aug - South Africa: Revised useful life of self-developed computer software

7 Aug - 

7 Aug - 

7 Aug -

6 Aug - 

6 Aug - 

6 Aug - 

6 Aug - South Africa: Sunset clauses proposed for certain tax incentives

5 Aug - South Africa: Proposal to limit mining tax incentives to those owning mining rights

5 Aug - 

4 Aug - 

4 Aug - South Africa: Proposed changes to doubtful debt allowance provisions and lease receivables

4 Aug - South Africa: Tax deduction for home office expenses (COVID-19)

4 Aug - Zimbabwe: Tax measures in 2020 mid-term budget

29 Jul -

27 Jul -

27 Jul - 

24 Jul -

21 Jul - 

20 Jul - Nigeria: State governments provide relief for taxpayers (COVID-19)

15 Jul - South Africa: Provisional tax relief for “qualifying taxpayersâ€� (COVID-19)

14 Jul - 

13 Jul - 

13 Jul - 

8 Jul - Nigeria: Extended deadline, interest and penalty relief for pending tax liabilities (COVID-19)

8 Jul -

6 Jul -

2 Jul - Nigeria: Certificate of incorporations must include tax identification number

2 Jul - South Africa: Tax Ombud’s report on dispute resolution rules, procedures

1 Jul - Zambia-Mauritius: Tax treaty negotiations

26 Jun - 

26 Jun - 

25 Jun - 

25 Jun - Nigeria: Guidance on goods exempt from VAT

24 Jun - Nigeria: Tax audit guidelines in Lagos State (COVID-19)

23 Jun -

22 Jun - 

22 Jun - 

19 Jun - Nigeria: Tax and transfer pricing returns for calendar-year companies due 31 July (COVID-19)

18 Jun - South Africa: Summary of government grants, tax incentives (COVID-19)

16 Jun - Nigeria: VAT payable by telecommunications operators

15 Jun - East Africa: 2020-2021 budgets (Kenya, Uganda, Tanzania)

9 Jun - 

8 Jun - 

8 Jun -

5 Jun - Ghana: Tax relief measures, update (COVID-19)

5 Jun - 

4 Jun - 

3 Jun - Nigeria: Extended deadline for interest and penalty relief, outstanding tax debts (COVID-19)

3 Jun - Nigeria: Tax audits, investigations resume (COVID-19)

1 Jun - Nigeria: Foreign companies having “significant economic presenceâ€� for tax purposes

28 May - Kenya: Proposal for minimum tax included in Finance Bill, 2020

27 May -

26 May - Mauritius: Due date for FATCA, CRS returns extended to 30 September (COVID-19)

26 May -

21 May -

21 May - South Africa: Proposal to limit interest deductions on cross-border debt

20 May - 

19 May - Mauritius: Enacted legislation includes tax relief, also a tax levy (COVID-19)

18 May - Nigeria: Extended deadline for filing Lagos State tax returns (COVID-19)

18 May -

13 May -

13 May - Ghana: Update on extension of tax return filing deadlines (COVID-19)

13 May - Kenya: Finance Bill, 2020 presented to National Assembly

13 May - 

12 May -

11 May - Nigeria: Guidance on interpreting, implementing tax law changes in Finance Act 2019

6 May - 

5 May - South Africa: Penalty, interest relief for late payments of tax by businesses (COVID-19)

5 May - South Africa: Tax consequences for REITs of foreign exchange movements (COVID-19)

4 May - Nigeria: Medical supplies exempted from VAT and import duty (COVID-19)

4 May - South Africa: Tax relief measures in draft legislation (COVID-19)

30 Apr - Botswana: Extended due dates for tax returns, payments (COVID-19)

30 Apr - 

30 Apr - 

29 Apr - Nigeria: VAT treatment of contract cancellations, bad debts (COVID-19)

28 Apr - 

28 Apr - Egypt: Tax relief provisions (COVID-19)

28 Apr - South Africa: Guidance concerning unemployment insurance fund program (COVID-19)

24 Apr - Mauritius: Relief for late-filed tax returns, tax payments (COVID-19)

24 Apr - 

23 Apr - South Africa: Additional VAT relief (COVID-19)

23 Apr -

22 Apr - 

22 Apr - South Africa: “Phase IIâ€� of economic stimulus package (COVID-19)

21 Apr - Zimbabwe: Extended deadline, income tax returns for 2019 (COVID-19)

20 Apr -

20 Apr - South Africa: Cash-flow issues relating to withholding tax on dividends, interest, royalties (COVID-19)

17 Apr - 

15 Apr - 

14 Apr -

8 Apr - 

8 Apr - South Africa: VAT and exchange rates and currency fluctuations (COVID-19)

6 Apr - Botswana: Tax relief measures (COVID-19)

6 Apr - 

1 Apr - South Africa: VAT and customs duty relief for importers (COVID-19)

31 Mar - South Africa: Determining “gross salesâ€� for mineral royalty purposes (Supreme Court of Appeal)

31 Mar - South Africa: Unemployment insurance fund relief (COVID-19)

30 Mar - South Africa: Tax incentives for employers proposed in legislation (COVID-19)

30 Mar - South Africa: Tax return, payment deadlines (COVID-19)

27 Mar - 

27 Mar - 

26 Mar - Kenya: Tax relief measures include reduced corporate tax rate (COVID-19)

26 Mar - Nigeria: Extended due date for individual tax returns, Lagos State (COVID-19)

25 Mar - Nigeria: Excess dividend tax applies to income exempt from tax (appellate tribunal decision)

25 Mar - Nigeria: Tax relief, responding to coronavirus (COVID-19)

24 Mar - 

24 Mar - South Africa: Tax relief measures in response to “lockdownâ€� (COVID-19)

24 Mar - South Africa: Proposal to limit loss carryforwards, reduce rate of corporate income tax

23 Mar - Nigeria: VAT filing, collection is automated, effective 1 April 2020

23 Mar - 

20 Mar - South Africa: VAT considerations in light of coronavirus (COVID-19)

19 Mar - South Africa: Tax considerations for business expenses related to coronavirus (COVID-19)

10 Mar - Nigeria: Effective date of recently enacted VAT measures

5 Mar - Zambia: Disclosures required for related-party relationships

3 Mar - Nigeria: Status of implementation of BEPS recommendations

27 Feb - South Africa: Tax measures included in budget 2020-2021

27 Feb - South Africa: Foreign remuneration exemption cap to be increased

25 Feb - Nigeria: Stamp tax collection by tax authority clarified

25 Feb - South Africa: Qualifying medical expenses for tax credit

24 Feb - South Africa: Permissible loop-structure dispensation

21 Feb - 

14 Feb -

5 Feb - 

4 Feb - Botswana: Tax measures in 2020-2021 budget

29 Jan - Senegal: Tax measures, incentives for hydrocarbon and digital sectors

27 Jan - South Africa: Guidance implementing carbon tax rules

22 Jan - 

22 Jan - 

20 Jan - Nigeria: Review of tax and regulations for 2019, outlook for 2020

17 Jan - South Africa: R&D tax incentive (online video)

16 Jan - Nigeria: Tax provisions in Finance Act, 2019

16 Jan - 

16 Jan - Nigeria: Reminder for employers filing PAYE tax returns, 31 January deadline

13 Jan - 

6 Jan - 

18 Dec - 

17 Dec - Nigeria: 2020 appropriation bill signed; return to calendar year budget cycle

16 Dec - Nigeria: New royalty measures part of deep offshore, inland basis regimes

9 Dec - 

5 Dec - Nigeria: Guidance for claiming tax treaty benefits

3 Dec -

2 Dec - Nigeria: Finance Bill advances toward completion

26 Nov - Kenya: Tax provisions in Finance Act, 2019

26 Nov - Nigeria: Guidance on temporary work permits, oil and gas industry

26 Nov - South Africa: Retroactive approval of alternative VAT apportionment method

25 Nov - South Africa: Proposal concerning approval process for tax-exempt applications

21 Nov - 

21 Nov - Nigeria: Senate passes Finance Bill, 2019

18 Nov - 

15 Nov - 

15 Nov - South Africa: Tax bill implications for minimum wage, special economic zone provisions

15 Nov - Zimbabwe: Tax measures proposed in 2020 budget

8 Nov -

8 Nov - Nigeria: Taxation of dividend paid from tax-exempt income

7 Nov - Nigeria: Update on tax legislation in Finance Bill, 2019

6 Nov - South Africa: Collective investment schemes in securities, return of capital

6 Nov - South Africa: Revised rules for foreign investments by South African individuals

4 Nov - 

4 Nov - Nigeria: Production sharing contract measures to raise revenue for federal government

1 Nov - 

1 Nov - Nigeria: Electronic reporting for exports

1 Nov - 

1 Nov - South Africa: Proposals to expand, extend tax incentives

1 Nov - 

31 Oct - South Africa: Legislation to extend dividend stripping provisions

31 Oct - South Africa: Proposal to disallow certain tax-neutral transfers between group companies

31 Oct - 

25 Oct - 

14 Oct -

8 Oct -

8 Oct - 

3 Oct - Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld

2 Oct - Nigeria: Plans for electronic filing of transfer pricing forms, country-by-country reports

1 Oct - 

27 Sep - South Africa: Proposals for caps on tax incentive-related venture capital investments

26 Sep - 

25 Sep -

20 Sep - South Africa: VAT treatment of tax compliance services provided to employees

17 Sep - Nigeria: Taxpayer can object to assessment by electronic or physical means (tribunal judgment)

13 Sep - Nigeria: Companies to contribute 0.005% of net profit to police trust fund

11 Sep - Nigeria: Proposal to increase VAT rate to 7.2%

11 Sep - Nigeria: Tax treatment of employment terminal benefits (Delta State)

11 Sep - 

10 Sep - 

5 Sep - Zimbabwe: Highest marginal tax rate for individuals only reduced to 45%

5 Sep - Mauritius: New tax provisions concerning CFC rules, other items clarified

3 Sep - 

29 Aug - 

26 Aug - Nigeria: Court decisions concerning drilling rigs and vessels

20 Aug -