NL-Africa Tax Newsletter – October 2025
30 oktober 2025
Dear business relation,
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on Tanzania’s 2025 Finance Act, Tunisia’s proposed 2026 Finance Bill and on capital gain taxation in Ghana and Nigeria.
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 (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Desk and the services we offer or to download our factsheet.
Best regards,
NL-Africa Tax Desk team
Meijburg & Co
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Africa
- KPMG BEPS 2.0 (Pillar Two) tracker
- Taxation of the digitalized economy
- Transfer pricing documentation summaries by jurisdiction
- What is the African landscape for Transfer Pricing audits
Angola
- Automatic submission of periodic VAT return
- Legislation introducing mandatory e-invoicing effective October 1, 2025
- Mandatory e-invoicing implementation postponed
- Nonresident nationals tax exempt effective January 1, 2027
Ghana
Kenya
- KRA makes e-invoicing compliance a requirement for obtaining a tax compliance certificate
- KRA publishes guidance on employer obligations in applying income tax deductions, reliefs and exemptions
Nigeria
- Nigeria clarifies impact of new capital gains tax rules
- Rideshare platform operators may be designated as VAT collection agents (High Court decision)
South Africa
- Draft regulations implementing crypto asset reporting framework (CARF) and amending CRS
- Electronic travel authorisation system launched
- South Africa signs GIR MCAA (GloBE Information Return Multilateral Competent Authority Agreement)
- Stricter enforcement of immigration regulations and requirements
- Temporary extension for waiver and appeal processing delays
- Updates to GloBE reporting
Tanzania
Tunisia
Uganda
