1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Newsletter – November 2025 # NL-Africa Tax Newsletter – November 2025 27 november 2025 ![NL-Africa Tax Newsletter](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2023-10/capture_1_0.png) Dear business relation, This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on Pillar 2 in Kenya & Mauritius, capital gains taxation in Nigeria and transfer pricing documentation requirements in Morrocco. If you would like to know more about the other matters addressed in this newsletter or have any feedback, you are welcome to contact [**Sebastiaan Paling**](mailto:paling.sebastiaan@kpmg.com?subject=Africa%20Tax%20inquiry) (Head of the NL-Africa Tax Desk). Please visit our [**website**](https://www.meijburg.nl/internationaal/landendesks/africa-desk)[ ](https://www.meijburg.nl/internationaal/landendesks/africa-desk)for more information on the NL-Africa Tax Desk and the services we offer or to download our [**factsheet**](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf). Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ **Africa** - [KPMG BEPS 2.0 (Pillar Two) tracker](https://digitalgateway.kpmgservices.tech/en-US/news/beps "(opent in een nieuw venster)") - [Taxation of the digitalized economy](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf "(opent in een nieuw venster)") - [Transfer pricing documentation summaries by jurisdiction](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/kpmg-global-transfer-pricing-review.pdf "(opent in een nieuw venster)") - [ATAF’s suggested approach to drafting significant economic presence legislation in Africa ](https://ataftax.org/library/suggested-approach-to-drafting-significant-economic-presence-legislation/) **Botswana** - [Amendments to VAT law enacted](https://kpmg.com/us/en/taxnewsflash/news/2025/11/botswana-amendments-vat-law-enacted.html) **Cameroon** - [Ministry of Finance publishes a circular on the practical application of MAPs ](https://impots.cm/sites/default/files/documents/Circulaire%20PA%20Cameroun%20%281%29.pdf) **Ethiopia** - [Proposal for new tax incentives for exports, startups and green energy projects ](https://www.mofed.gov.et/media/filer_public/3b/8c/3b8cc78f-05a7-4444-85a6-cc4c53d049c3/revised_investment_incentives_regulation_10142025-_version_4.pdf) **Ghana** - [Mandatory use of fiscal electronic devices beginning early 2026](https://kpmg.com/us/en/taxnewsflash/news/2025/11/ghana-mandatory-use-fiscal-electronic-devices-2026.html) - [Tax measures in 2026 budget](https://kpmg.com/us/en/taxnewsflash/news/2025/11/ghana-tax-measures-2026-budget.html) **Kenya** - [Draft regulations proposing new framework for advance pricing agreements (APAs)](https://kpmg.com/us/en/taxnewsflash/news/2025/11/kenya-draft-regulations-framework-apas.html) - [High Court rules that digital platform operators with transactional control are liable for VAT](https://new.kenyalaw.org/akn/ke/judgment/kehc/2025/14814/eng@2025-10-23) - [KRA introduces automated payment plan for settlement of tax liabilities](https://www.linkedin.com/posts/kracare_%F0%9D%90%8A%F0%9D%90%91%F0%9D%90%80-%F0%9D%90%91%F0%9D%90%A8%F0%9D%90%A5%F0%9D%90%A5%F0%9D%90%AC-%F0%9D%90%8E%F0%9D%90%AE%F0%9D%90%AD-%F0%9D%90%80%F0%9D%90%AE%F0%9D%90%AD%F0%9D%90%A8%F0%9D%90%A6%F0%9D%90%9A%F0%9D%90%AD%F0%9D%90%9E%F0%9D%90%9D-activity-7392624524011347968-Y_Up/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU) - [KRA publishes draft income tax regulation on Pillar Two minimum top-up tax for 2025](https://www.kra.go.ke/images/publications/Final-revised-draft-Income-Tax-Minimum-Top-Up-Tax-Regulations-2025_24th-Oct-2025.pdf) - [New standards levy on manufacturers ](https://x.com/KEBS_ke/status/1985687715854393634) **Liberia** - [2026 draft budget with several measures aimed at boosting tax revenue](https://mfdp.gov.lr/index.php/component/edocman/draft-budget-fy2026?Itemid=0) **Mauritania** - [Tax provisions in Supplementary Finance Law for 2025](https://kpmg.com/us/en/taxnewsflash/news/2025/11/mauritania-tax-provisions-supplementary-finance-law.html) **Mauritius** - [MRA publishes compliance criteria for the Fair Share Contribution](https://www.mra.mu/download/Communique311025.pdf) - [QDMTT notification platform open, deadline for notifications extended to November 30](https://kpmg.com/us/en/taxnewsflash/news/2025/11/mauritius-qdmtt-notification-platform-open-deadline-notifications-extended.html) **Morocco** - [Draft decree on transfer pricing documentation requirements ](https://maroc-diplomatique.net/le-conseil-du-gouvernement-adopte-un-projet-de-decret-relatif-a-la-documentation-des-prix-de-transfert/) **Mozambique** - [The new challenges in the application of Double Tax Agreements ](https://www.linkedin.com/pulse/os-novos-desafios-na-aplica%C3%A7%C3%A3o-dos-acordos-de-dupla-tributa%C3%A7%C3%A3o-k4bkf/?trackingId=M6LRozCFMQctFXmiR46Ddg%3D%3D) **Namibia** - [2025/2026 Mid-Year Budget summary](https://assets.kpmg.com/content/dam/kpmg/za/pdf/2025/Namibia%20Mid-%20Year%20Budget.pdf) - [Namibia Revenue Agency extends the deadline to submit income tax returns relating to the limitation of carry-forward losses ](https://www.linkedin.com/posts/namibia-revenue-agency-a7b93920a_namra-has-extended-the-income-tax-return-activity-7391009646465003520-vskW/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU) **Nigeria** - [Constitutional amendment proposed to address multiplicity of taxes](https://www.linkedin.com/posts/taiwoyedele_fiscalreform-nigeriaiswinning-progressispossible-activity-7390015201271603200-iorD/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU) - [Transition to new economic development tax incentive scheme](https://kpmg.com/us/en/taxnewsflash/news/2025/11/nigeria-transition-new-economic-development-tax-incentive-scheme.html) - [What you need to know about the new capital gains tax rules and capital market investment in shares](https://www.linkedin.com/posts/taiwoyedele_new-cgt-rule-on-shares-activity-7394073362819543040-T-nL/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU) **South Africa** - [Compliance requirements for income transfers by residents to nonresidents](https://kpmg.com/us/en/taxnewsflash/news/2025/11/south-africa-compliance-requirements-income-transfers-residents-nonresidents.html) - [Finance Minister introduces Taxation Laws Amendment Bill](https://www.parliament.gov.za/storage/app/media/Bills/2025/B29_2025_Tax_Admin_Laws_AB.pdf) - [Proposed amendments to application of “conduit principle” in relation to trust distributions](https://kpmg.com/us/en/taxnewsflash/news/2025/11/tnf-south-africa-proposed-amendments-to-application-of-conduit-principle-in-relation-to-trust-distributions.html) - [SARS publishes an updated guide on the supply of electronic services by foreign suppliers and foreign intermediaries](https://www.sars.gov.za/whats-new-at-sars/#elementor-toc__heading-anchor-2) - [Tax incentive for energy-efficiency savings extended through 2030](https://kpmg.com/us/en/taxnewsflash/news/2025/11/south-africa-tax-incentive-energy-efficiency-extension.html) - [Tax implications of introduction of ZARONIA as key reference interest rate](https://kpmg.com/us/en/taxnewsflash/news/2025/11/tnf-south-africa-tax-implications-of-introduction-of-zaronia-as-key-reference-interest-rate.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/2924&title=NL-Africa Tax Newsletter – November 2025&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/2924 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – November 2025&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/2924 "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/2924 "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://www.meijburg.com/international/country-desks/nl-africa-tax-desk) [ Read more ](https://www.meijburg.com/international/country-desks/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://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf) [ Download ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf)