1. [Home](https://www.meijburg.nl/index%2Ephp/) 2. [Nieuws](https://www.meijburg.nl/index%2Ephp/nieuws) 3. NL-Africa Tax Newsletter – September 2023 # NL-Africa Tax Newsletter – September 2023 29 september 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 transfer pricing rules in Kenya. Next to that, we would like to share with you our renewed NL - Africa Tax Desk factsheet. **[Download here](https://meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf).** 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** - [BEPS 2.0 (Pillar Two) global updates](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/beps2-state-of-play-summary.pdf) - [MLI country implementation summary](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/mli-map-presentation-kpmg.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** - [MLI signed (Eswatini); instrument of ratification of MLI deposited (Côte d'Ivoire)](https://kpmg.com/us/en/home/insights/2023/09/tnf-oecd-mli-signed-eswatini-instrument-ratification-mli-deposited-armenia-ivory-coast.html) **Eswatini** - [MLI signed (Eswatini); instrument of ratification of MLI deposited (Côte d'Ivoire)](https://kpmg.com/us/en/home/insights/2023/09/tnf-oecd-mli-signed-eswatini-instrument-ratification-mli-deposited-armenia-ivory-coast.html) **Kenya** - [Government issues guidelines for tax amnesty on penalties, interests on unpaid taxes for period ending 31 December 2022](https://www.kra.go.ke/popular-links/guidelines-on-tax-amnesty-2023-2024) - [New affordable housing levy on employees’ gross salaries](https://kpmg.com/us/en/home/insights/2023/09/tnf-kenya-new-affordable-housing-levy-employees-gross-salaries.html) - [Public consultation on draft transfer pricing rules](https://kpmg.com/us/en/home/insights/2023/09/tnf-kenya-public-consultation-transfer-pricing-rules.html) **Morocco** - [Moroccan tax authority issues country-by-country reporting guidance (in French)](https://portail.tax.gov.ma/wps/wcm/connect/49e113bb-5fb4-46db-b960-ef8743a3574c/GUIDE+RELATIF+A+LA+DECLARATION+PAYS+PAR+PAYS+VF.pdf?MOD=AJPERES) ​​​​​​**Nigeria** - [Country-by-country reporting rules not validly adopted and thus unenforceable (Tax Appeal Tribunal decision)](https://kpmg.com/us/en/home/insights/2023/09/tnf-nigeria-country-by-country-reporting-rules-not-validly-adopted-and-unenforceable-tax-appeal-tribunal-decision.html) - [Transfer of taxpayer’s file between tax offices was illegal (Tax Appeal Tribunal decision)](https://kpmg.com/us/en/home/insights/2023/09/tnf-nigeria-transfer-of-taxpayers-file-between-tax-offices-was-illegal-tax-appeal-tribunal-decision.html) [​​​​​​](https://kpmg.com/us/en/home/insights/2023/09/tnf-oecd-mli-signed-eswatini-instrument-ratification-mli-deposited-armenia-ivory-coast.html)**South Africa** - [Amendments to income tax law to align with new accounting standard for insurance contracts](https://kpmg.com/us/en/home/insights/2023/09/tnf-south-africa-amendments-to-income-tax-law-to-align-with-new-accounting-standard-for-insurance-contracts.html) - [Cancellations of customs-related registrations and licences](https://kpmg.com/us/en/home/insights/2023/09/tnf-south-africa-cancellations-of-customs-related-registrations-and-licences.html) - [Proposed amendment to taxation of nonresident beneficiaries of trusts](https://kpmg.com/us/en/home/insights/2023/09/tnf-south-africa-proposed-amendment-taxation-nonresident-beneficiaries-trusts.html) - [South Africa calls for public comment on VAT modernization discussion paper](https://www.sars.gov.za/wp-content/uploads/Docs/VAT/Discussion-Paper-on-Value-Added-Tax-Modernisation.pdf) 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/2267&title=NL-Africa Tax Newsletter – September 2023&source=https://www.meijburg.nl/index%2Ephp/markdownify/node/2267 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – September 2023&body=Check out this site https://www.meijburg.nl/index%2Ephp/markdownify/node/2267 "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/2267 "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.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk) [ Read more ](https://meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/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)