1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Newsletter – October 2023 # NL-Africa Tax Newsletter – October 2023 31 oktober 2023 ![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, an update on the Zambian 2024 budget and several updates on global minimum taxation (Pillar 2). 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 Desk). Please visit **[our website](https://meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk)**[ ](https://meijburg.com/about-us/offices-country-desks/international-markets-and-country-desks/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 Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ **Africa** - [African Tax Administration Forum (ATAF) revises suggested approaches to drafting domestic minimum top-up tax legislation](https://www.ataftax.org/ataf-unveils-revised-suggested-approaches-to-drafting-domestic-minimum-top-up-tax-legislation) - [BEPS 2.0 (Pillar Two) global updates](https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2023/04/beps-2-0-state-of-play-april-2023.pdf) - [International community adopts multilateral convention to facilitate implementation of the global minimum tax Subject to Tax Rule](https://www.oecd.org/tax/international-community-adopts-multilateral-convention-to-facilitate-implementation-of-the-global-minimum-tax-subject-to-tax-rule.htm) - [KPMG publication on doing M&A deals in Sub-Saharan Africa with key insights from dealmakers](https://assets.kpmg.com/content/dam/kpmg/ng/pdf/doing-deals-in-sub-saharan-africa.pdf) - [MLI country implementation summary](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/mli-map-presentation-kpmg.pdf) - [OECD report on international tax and Africa](https://CT-a-8845-kpmg.com/us/en/home/insights/2023/10/tnf-oecd-report-international-tax-africa.html) - [Taxation of the digitalized economy ](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf) - [Transfer pricing documentation summaries by jurisdiction](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/kpmg-global-transfer-pricing-review.pdf) **Côte d'Ivoire** - [Simplified VAT compliance mechanism for nonresident digital service providers](https://kpmg.com/us/en/home/insights/2023/10/tnf-ivory-coast-vat-compliance-mechanism-nonresident-digital-service-providers.html) **Morocco** - [Moroccan tax authority clarifies procedure for regularization of inactive companies (in French)](https://www.tax.gov.ma/wps/wcm/connect/4b9003df-5ec5-47a8-87a9-3a678bc8f39b/communiqu%C3%A9+st%C3%A9s_inactives_4+ans+%28003%29-+v+DELR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-4) **Netherlands** - [OECD report on international tax and Africa](https://CT-a-8845-kpmg.com/us/en/home/insights/2023/10/tnf-oecd-report-international-tax-africa.html) **Nigeria** - [FIRS commences nationwide VAT and withholding tax compliance monitoring exercise](https://www.linkedin.com/posts/federal-inland-revenue-service-firs-_public-notice-national-value-added-tax-activity-7119958147200409601-s7f9?utm_source=share&utm_medium=member_desktop) - [Guidelines on nature and scope of tax compliance inquiry processes](https://kpmg.com/us/en/home/insights/2023/10/tnf-nigeria-guidelines-on-nature-and-scope-of-tax-compliance-inquiry-processes.html) - [Nigeria waives VAT on diesel for six months](https://statehouse.gov.ng/news/press-statement-on-the-meeting-between-federal-government-and-the-leadership-of-nigeria-labour-congress-nlc-and-trade-union-congress-tuc/) - [Rental income from real properties not subject to VAT (Tax Appeal Tribunal decision)](https://kpmg.com/us/en/home/insights/2023/10/tnf-nigeria-rental-income-real-properties-not-subject-vat.html) - [Taxpayer’s deductions for bad debts allowed, but deductions for public relations disallowed (Tax Appeal Tribunal decision)](https://kpmg.com/us/en/home/insights/2023/10/tnf-nigeria-taxpayers-deductions-for-bad-debts-allowed-but-deductions-for-public-relations-disallowed-tax-appeal-tribunal-decision.html)​​​​​​​​​​​​​​ ​​​​**South Africa** - [Consultation paper on VAT modernization](https://kpmg.com/us/en/home/insights/2023/10/tnf-south-africa-consultation-paper-on-vat-modernization.html) - [South Africa updates guide on pre-trade expenditure and losses](https://www.sars.gov.za/wp-content/uploads/Legal/Notes/Legal-IN-51-Pre-trade-expenditure-and-losses.pdf) ​​​​​​​​​​​​​​**Zambia** - [Zambia publishes 2024 budget]() 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) - 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