1. [Home](https://www.meijburg.nl/) 2. [Nieuws](https://www.meijburg.nl/nieuws) 3. NL-Africa Tax Newsletter – December 2023 # NL-Africa Tax Newsletter – December 2023 28 december 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, the global ESG tax tracker and several Nigerian tax updates. 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. We wish you a wonderful holiday season. Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ **Africa** - [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) - [ESG tax tracker: global developments in ESG-related taxes, incentives, and grants](https://meijburg.com/news/updated-esg-tax-tracker-global-developments-esg-related-taxes-incentives-and-grants) - [MLI country implementation summary](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/mli-map-presentation-kpmg.pdf) - [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) **Algeria** - [Algeria publishes Finance Bill for 2024 (in French)](http://www.majliselouma.dz/images/pdf/nossousse/Textes_nov23/PLF24_FR_APN.pdf) **Democratic Republic of Congo** - [DRC joins Global Forum on Transparency and Exchange of Information](https://www.oecd.org/tax/exchange-of-tax-information/global-forum-charts-course-for-its-future-tax-transparency-agenda-building-on-remarkable-achievements-so-far.htm) **Kenya** - [Kenyan government invites public to submit inputs and comments on draft donations, charitable organizations exemption rules 2023](https://www.kra.go.ke/news-center/public-notices/2075-tax-donations-charitable-organisations-exemption-rules,-2023) **Mozambique** - [Obligation to obtain approval for the use of invoicing software](https://www.linkedin.com/feed/update/urn:li:activity:7140341694058622978/) **Nigeria** - [Full waiver of penalties and interest on outstanding tax liabilities](https://kpmg.com/us/en/home/insights/2023/12/tnf-nigeria-full-waiver-penalties-interest-outstanding-tax-liabilities.html) - [Procedural rule requiring payment of disputed assessments declared unconstitutional](https://kpmg.com/us/en/home/insights/2023/12/tnf-nigeria-procedural-rule-requiring-payment-disputed-assessments-unconstitutional.html) - [Taxpayers lacked standing to challenge oil and gas levy on contracts](https://kpmg.com/us/en/home/insights/2023/12/tnf-nigeria-taxpayers-lacked-standing-to-challenge-oil-and-gas-levy-on-contracts.html) - [Updated consumption tax collection process for hospitality sector (Lagos State)](https://kpmg.com/us/en/home/insights/2023/12/tnf-nigeria-consumption-tax-collection-process-hospitality-lagos-state.html) **Seychelles** - [Seychelles budget for 2024 announced](http://www.finance.gov.sc/uploads/national_budget/2024%20BUDGET%20SPEECH%20-%20ENGLISH.pdf) **Zambia** - [Proposed amendments to VAT law on cross-border provision of digital services](https://kpmg.com/us/en/home/insights/2023/12/tnf-zambia-vat-law-cross-border-provision-digital-services.html) ​​​​**Zimbabwe** - [Tax measures in 2024 budget](https://kpmg.com/us/en/home/insights/2023/11/tnf-zimbabwe-tax-measures-2024-budget.html) Lees verder: - [ Afrika ](https://www.meijburg.nl/landendesk/afrika) - [ NL-Africa Tax Desk ](https://www.meijburg.nl/internationaal/landendesks/africa-desk) - [ NL-Africa Tax Newsletter ](https://www.meijburg.nl/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/markdownify/node/2370&title=NL-Africa Tax Newsletter – December 2023&source=https://www.meijburg.nl/markdownify/node/2370 "Linkedin") - [ ![Email](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – December 2023&body=Check out this site https://www.meijburg.nl/markdownify/node/2370 "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/markdownify/node/2370 "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/over-ons/onze-mensen/sebastiaan-paling) [ Sebastiaan Paling ](https://www.meijburg.nl/over-ons/onze-mensen/sebastiaan-paling) Director paling.sebastiaan \[at\] kpmg.com [ Meijburg Rotterdam ](https://www.meijburg.nl/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)