NL-Africa Tax Newsletter – December 2023

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes, amongst others, the global ESG tax tracker and several Nigerian tax updates.

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.

We wish you a wonderful holiday season.

Best regards,
NL-Africa Tax Desk team
Meijburg & Co

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Africa 

• BEPS 2.0 (Pillar Two) global updates
• ESG tax tracker: global developments in ESG-related taxes, incentives, and grants
• MLI country implementation summary
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction

Algeria

• Algeria publishes Finance Bill for 2024 (in French)

Democratic Republic of Congo

• DRC joins Global Forum on Transparency and Exchange of Information

Kenya

• Kenyan government invites public to submit inputs and comments on draft donations, charitable organizations exemption rules 2023

Mozambique

• Obligation to obtain approval for the use of invoicing software

Nigeria

• Full waiver of penalties and interest on outstanding tax liabilities
• Procedural rule requiring payment of disputed assessments declared unconstitutional
• Taxpayers lacked standing to challenge oil and gas levy on contracts
• Updated consumption tax collection process for hospitality sector (Lagos State)

Seychelles

• Seychelles budget for 2024 announced

Zambia

• Proposed amendments to VAT law on cross-border provision of digital services

​​​​Zimbabwe

• Tax measures in 2024 budget