1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Newsletter – February 2023 # NL-Africa Tax Newsletter – February 2023 28 februari 2023 ![NL-Africa Tax Newsletter](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2023-01/capture_0.png) Dear business relation, This month’s NL-Africa Tax Newsletter includes the latest on the tax proposals in the 2023-2024 budget of South Africa and Botswana, as well as a mining sector update for Nigeria. Next to that, we would like to invite you to join the 2023 KPMG Africa Tax Summit on 4-5 April in Cape Town, South Africa. The 2023 KPMG Africa Tax Summit will highlight what tax professionals can expect in the coming months and years, exploring top-of-mind issues affecting Africa’s tax landscape and how to navigate through disruption. Join this summit for two days of insights-led dialogue, impactful debates and networking opportunities. You can register **[here](https://www.kpmgglobalevents.com/2023africasummit/).** 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](mailto:paling.sebastiaan@kpmg.com)** (Head of the NL-Africa Tax Newsletter). Please visit **[our website](https://CT-1-11941-meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk)** for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet. Best regards, NL-Africa Tax Newsletter team Meijburg & Co \------------------------------------------------------------------------------------------------------ [Registration is now open for the 2023 KPMG Africa Tax Summit](https://www.kpmgglobalevents.com/2023africasummit/) **Africa** - [BEPS Pillar 2: the African Tax Administration Forum (ATAF) has released its Suggested Approach to Drafting Domestic Minimum Top-Up Tax Legislation](https://events.ataftax.org/index.php?page=documents&func=view&document_id=191) - [Electronic invoicing (e-invoicing) and digital reporting global updates](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/JlszjpwgsCScStAx7LzHocztQUQiomDMknRoDVozdGeqcDsGBCtkzGrBqEMLlMBB9VvopgPrJu8SaERa9VEoow/yDrY5EJ3VsEqGMC__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4zr0WUlw$) - [OECD toolkit to strengthen effective collection of VAT on e-commerce in Africa](https://kpmg.com/us/en/home/insights/2023/02/tnf-oecd-new-toolkit-to-strengthen-effective-collection-of-vat-on-e-commerce-in-africa.html) - [Taxation of the digitalized economy - update on global developments](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/3u8x9vwmkXZnLQPpRP9G7nWI-4X2PVJWbUrKYk48df-Xn6Bu1xDD1JS6sQ_TUXlBc0NEbCeKkqp07MyAY6Zaow/EQRk2Vca29pB349__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4zJZo16w$) - [Transfer pricing documentation summaries by jurisdiction](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/RAi8P4Kd8YvOnMR_VvlwPaqkYEvqhT_ozPNnFJFEyR7gf4KLa4s_5YLr_t8VdTYBP46AgzNBMamhXvOz60rJYQ/kQpLkeV9WPiN5HM__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D6GAalgEg$) **Benin** - [Benin deposits ratification instrument for Convention and Protocol on Mutual Administrative Assistance in Tax Matter](https://www.oecd.org/tax/exchange-of-tax-information/Status_of_convention.pdf) **Botswana** - [Tax proposals in budget 2023-2024](https://kpmg.com/us/en/home/insights/2023/02/tnf-botswana-tax-proposals-budget-2023-2024.html) **Ghana** - [2023 budget passed by Parliament includes VAT and e-levy amendments](https://kpmg.com/us/en/home/insights/2023/01/tnf-ghana-budget-includes-vat-e-levy-amendments.html) - [Inauguration of Independent Tax Appeals Board](https://kpmg.com/us/en/home/insights/2023/01/tnf-ghana-inauguration-independent-tax-appeals-board.html) - [Mandatory online filing of individual income tax returns](https://kpmg.com/us/en/home/insights/2023/02/tnf-ghana-mandatory-online-filing-individual-income-tax-returns.html) **Kenya** - [CRS implementing regulations effective 1 January 2023](https://kpmg.com/us/en/home/insights/2023/02/tnf-kenya-crs-implementing-regulations-effective-1-january-2023.html) - [Exemption from insurance premium levies](https://kpmg.com/us/en/home/insights/2023/02/tnf-kenya-exemption-insurance-premium-levies.html) - [Regulations to actualize taxation of gains from financial derivatives](https://kpmg.com/us/en/home/insights/2023/02/tnf-kenya-regulations-to-actualize-taxation-of-gains-from-financial-derivatives.html) **Mauritius** - [Taxation of variable capital companies](https://kpmg.com/us/en/home/insights/2023/02/tnf-mauritius-taxation-of-variable-capital-companies.html) **Netherlands** - [Tax treaty negotiations with Kenya, Morocco, Mozambique, Rwanda and Uganda; Ministry of Finance is open to tax input that could be relevant to the negotiations](https://www.rijksoverheid.nl/binaries/rijksoverheid/documenten/kamerstukken/2023/02/21/kamerbrief-over-onderhandeling-belastingverdragen/onderhandeling-van-belastingverdragen.pdf) **Nigeria** - [Federal Inland Revenue Service only authority for assessment and collection of taxes (court decision)](https://kpmg.com/us/en/home/insights/2023/02/tnf-nigeria-federal-inland-revenue-service-only-authority-for-assessment-and-collection-of-taxes-court-decision.html) - [Mining sector update](https://kpmg.com/us/en/home/insights/2023/02/tnf-nigeria-mining-sector-update.html) - [Network facilities providers not subject to National Information Technology Development Agency (NITDA) levy (Tax Appeal Tribunal decision)](https://kpmg.com/us/en/home/insights/2023/02/tnf-nigeria-network-facilities-providers-not-subject-nitda-levy.html) **South Africa** - [Extension of utilization period of carbon offsets for purposes of carbon tax in 2023 budget](https://kpmg.com/us/en/home/insights/2023/02/tnf-south-africa-extension-of-utilization-period-of-carbon-offsets-for-purposes-of-carbon-tax-in-budget-2023.html) - [Guidance providing clarification for FATCA reporting TIN codes](https://kpmg.com/us/en/home/insights/2023/02/tnf-south-africa-guidance-providing-clarification-for-fatca-reporting-tin-codes.html) - [Multilateral Convention (MLI) - South Africa publishes synthesized texts of tax treaties](https://www.sars.gov.za/legal-counsel/international-treaties-agreements/double-taxation-agreements-protocols/multilateral-instrument-mli/) - [Summary of the tax proposals included in the 2023/2024 budget](https://kpmg.com/za/en/home/insights/2023/01/kpmg-budget-2023.html) 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/2083&title=NL-Africa Tax Newsletter – February 2023&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/2083 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – February 2023&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/2083 "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/2083 "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 Newsletter? ](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 Newsletter ](https://meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf) [ Download ](https://meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf)