NL-Africa Tax Newsletter – July 2023
Dear business relation,
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on the Mauritian 2023 Finance Bill and the Tanzanian 2023 Finance Act.
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
- African Tax Administration Forum (ATAF) publishes statement on Inclusive Framework Two-Pillar Solution
- Africa Initiative publishes progress report ‘Tax Transparency in Africa 2023’
- BEPS 2.0 (Pillar Two) global updates
- Electronic invoicing (e-invoicing) and digital reporting global updates
- MLI country implementation summary
- Transfer pricing documentation summaries by jurisdiction
- Taxation of the digitalized economy - update on global developments
Burkina Faso
Egypt
Mauritius
Nigeria
- Extended deadline for filing companies income tax returns for 2023
- Foreign shipping companies receive tax claims on freight incomes
- Nigeria publishes guideline on withholding and self-account of VAT
- Reform of customs and excise tax law
South Africa
- Further information required on section 18A donation receipts
- Persons required to submit third party returns
- SARS issues guidance on place of effective management
- SARS publishes revised guidance on calculating medical tax credits
- SARS publishes revised guidance on foreign exchange gains or losses
- SARS publishes revised guidance on individual income tax
- SARS publishes revised guidance on interest withholding tax obligations
- Updated PAYE administrative penalties
- VAT treatment of non-life insurance and reinsurance
Tanzania