1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Desk newsletter – January 2022 # NL-Africa Tax Desk newsletter – January 2022 27 januari 2022 ![Africa](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2022-01/africa%20desk22_0_0.jpg?h=ae5ebffa) Dear reader, The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa. This month’s newsletter includes an update on various tax bills being signed into law in Nigeria introducing, among others, a 10% rate for capital gains tax on gains from disposal of shares in Nigerian companies and new provisions covering the taxation of non-resident companies with significant economic presence in Nigeria based on a percentage of turnover attributable to their Nigerian operations (i.e., deemed profit basis). Next to that, this newsletter includes the latest on the future of the R&D tax incentive in South Africa. If you would like to know more about the matters addressed in this newsletter or have any feedback, feel free to contact **[Sebastiaan Paling](mailto:paling.sebastiaan@kpmg.com)** (Head of the NL-Africa Tax Desk). Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ ## Table of contents #### Africa - [Transfer pricing documentation summaries by jurisdiction ](https://assets.kpmg/content/dam/kpmg/us/pdf/2021/08/gtpr-tp-documentation-summaries.pdf) - [Taxation of the digitalized economy - update of summary of global developments](https://tax.kpmg.us/content/dam/tax/en/pdfs/2021/digitalized-economy-taxation-developments-summary.pdf) - [Electronic invoicing (e-invoicing) and digital reporting global updates](https://assets.kpmg/content/dam/kpmg/us/pdf/2021/03/e-invoicing-digital-reporting-global-updates.pdf) - [New OECD hub to boost transparency on the tax treatment of foreign aid](https://www.oecd.org/tax/new-oecd-hub-to-boost-transparency-on-the-tax-treatment-of-foreign-aid.htm) #### Botswana - [Tax amnesty extended through 30 June 2022](https://home.kpmg/us/en/home/insights/2022/01/tnf-botswana-tax-amnesty-extended-30-june-2022.html) #### Mauritius - [Employer contributions to retirement fund required for January 2022](https://home.kpmg/us/en/home/insights/2022/01/tnf-mauritius-employer-contributions-to-retirement-fund-required-for-january-2022.html) - [Updated guidance on interest income and dividends subject to partial exemption](https://home.kpmg/us/en/home/insights/2022/01/tnf-mauritius-updated-guidance-on-interest-income-and-dividends-subject-to-partial-exemption.html) - [Removal from EU list of “high-risk third countries”](https://home.kpmg/us/en/home/insights/2022/01/tnf-mauritius-removal-from-eu-list-of-high-risk-third-countries.html) #### Netherlands - [Dutch Ministry of Finance publishes list of designated developing countries for Unilateral Decree on the Avoidance of Double Taxation for tax year 2021 (in Dutch)](https://www.rijksoverheid.nl/documenten/regelingen/2022/01/26/aangewezen-ontwikkelingslanden-op-grond-van-artikel-6-bvdb-2001) #### Nigeria - [Finance Bill, 2021 and Appropriation Bill, 2022; tax measures are enacted](https://home.kpmg/us/en/home/insights/2022/01/tnf-nigeria-finance-bill-appropriation-bill-tax-measures-enacted.html) - [Reminder for employers filing PAYE tax returns, 31 January deadline](https://home.kpmg/us/en/home/insights/2022/01/tnf-nigeria-reminder-employers-filing-paye-tax-returns-31-january-deadline.html) - [Review of tax measures in Finance Act, 2021](https://home.kpmg/us/en/home/insights/2022/01/tnf-nigeria-review-of-tax-measures-in-finance-act-2021.html) - [Tax treatment of interest income, proceeds from disposals of bonds and securities](https://home.kpmg/us/en/home/insights/2022/01/tnf-nigeria-tax-treatment-interest-income-bonds-securities.html) - [Technology and tax Administration by SBIRS in Nigeria: a wake-up call](https://www.mondaq.com/nigeria/tax-authorities/1147798/technology-and-tax-administration-by-sbirs-in-nigeria-a-wake-up-call) - [Total tax contribution reports for 2021 financial statements](https://home.kpmg/us/en/home/insights/2022/01/tnf-nigeria-total-tax-contribution-reports-for-2021-financial-statements.html) #### South Africa - [Future of R&D tax incentive is being evaluated, discussion paper](https://home.kpmg/us/en/home/insights/2022/01/tnf-south-africa-future-of-r-and-d-tax-incentive-is-being-evaluated-discussion-paper.html) - [More time to provide comments regarding R&D tax incentive](https://home.kpmg/us/en/home/insights/2022/01/tnf-south-africa-more-time-to-provide-comments-regarding-r-and-d-tax-incentive.html) - [Updated tax invoice requirements for VAT-registered electronic services suppliers](https://home.kpmg/us/en/home/insights/2022/01/tnf-south-africa-updated-tax-invoice-requirements-for-vat-registered-electronic-services-suppliers.html) #### Tunisia - [Tunisia commits to start automatic exchange of information by 2024](https://www.oecd.org/tax/transparency/documents/tunisia-commits-to-start-automatic-exchange-by-2024.htm) Lees verder: - [ Afrika ](https://www.meijburg.nl/index%2Ephp/landendesk/afrika) - [ NL-Africa Tax Desk ](https://www.meijburg.nl/index%2Ephp/internationaal/landendesks/africa-desk) - [ NL-Africa Tax Newsletter ](https://www.meijburg.nl/index%2Ephp/internationaal/landendesks/africa-desk) - [ ![Linkedin](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_linkedin.svg) ](http://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.nl/index%2Ephp/markdownify/node/1709&title=NL-Africa Tax Desk newsletter – January 2022&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/1709 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Desk newsletter – January 2022&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/1709 "Email") - [ ![Print](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_print.svg) ](# "Print") - [ ![whatsapp](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_whatsapp.svg) ](https://api.whatsapp.com/send?text=https://www.meijburg.nl/index%2Ephp/markdownify/node/1709 "whatsapp") [ ](https://www.meijburg.nl/houd-mij-op-de-hoogte) [ Houd mij op de hoogte ](https://www.meijburg.nl/houd-mij-op-de-hoogte) [## Want to stay up to date on tax in Africa? ### NL-Africa tax newsletter ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [ To register ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [## More information on the NL-Africa Tax Desk? ](https://meijburg.com/nl-africa-tax-desk) [ Read more ](https://meijburg.com/nl-africa-tax-desk) [ ![Sebastiaan Paling](https://www.meijburg.nl/sites/default/files/styles/person_search_result/public/2022-07/Sebastiaan%20Paling%20profiel.jpg) ](https://www.meijburg.nl/index%2Ephp/over-ons/onze-mensen/sebastiaan-paling) [ Sebastiaan Paling ](https://www.meijburg.nl/index%2Ephp/over-ons/onze-mensen/sebastiaan-paling) Director paling.sebastiaan \[at\] kpmg.com [ Meijburg Rotterdam ](https://www.meijburg.nl/index%2Ephp/houd-mij-op-de-hoogte/contact-kantoren/meijburg-rotterdam) [## Factsheet ### NL-Africa Tax Desk ](https://meijburg.nl/sites/default/files/2020-11/KPMG%20Meijburg%20%26%20Co%20NL-Africa%20Tax%20Desk%20.pdf) [ Download ](https://meijburg.nl/sites/default/files/2020-11/KPMG%20Meijburg%20%26%20Co%20NL-Africa%20Tax%20Desk%20.pdf)