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Never miss a beat on Africa's legal and regulatory landscape.


Analysis of the Key Provisions and Implications of the Affordable Housing Act, 2024

The Affordable Housing Act, 2024 was gazetted on 19 March 2024 after being signed into law by the President on the same date. The Act serves to implement constitutional mandates regarding the right to accessible and adequate housing and sanitation standards while establis..

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Muvingi Mugadza

The New Wealth Tax in Zimbabwe: An Overview

The new Finance Act, 2023 (No. 13 of 2023), which came into operation on the 1st of January 2024 introduces a new tax, a wealth tax. This article seeks to provide an understanding into the new wealth tax.  

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Kenya: Affordable Housing Bill

The Affordable Housing Bill, 2023 (the Bill) has been tabled before the National Assembly. The Bill comes against the backdrop of the High Court decision on the validity of the Affordable Housing Levy (the Levy) provided for in the Finance Act 2023, rendered on 28 Novembe..

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Werksmans Attorneys

National Treasury sees the light regarding foreign employers

The latest feedback received from National Treasury regarding the proposal to require foreign employers to register for employees’ tax (Pay-As-You-Earn) has been significantly watered down but questions remain on the revised proposal.

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Kenya: The Medium-Term Revenue Strategy

The Ministry of National Treasury and Economic Planning (the National Treasury) has released the Medium–Term Revenue Strategy MTRS or the Strategy) for the financial years 2024/25 – 2026/27. The newly released MTRS is dubbed “An Approach for Enhancing Domestic Revenue.” T..

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Why companies need to properly document the loans they receive

Financing company operations often involves borrowing from commercial lenders, private lenders and even the company’s own shareholders. Whether or not formal documentation of the loan is done is determined by the company size, the loan size and tenure, whether the company..

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Udo Udoma & Belo-Osagie

FIRS announces effective date for Finance Act 2023

In a recent update, the Federal Inland Revenue Service (“FIRS”) officially communicated the revised effective date for the implementation of the Finance Act 2023 ( “the Act”). This update by the FIRS follows the deferment of the commencement of the Act by the Finance Act ..

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Venture Law

Finance (Miscellaneous Provisions) Act 2023

Following the presentation of the National Budget for Mauritius for the financial year 2023-2024, the Finance (Miscellaneous Provisions) Act 2023 was enacted on 20th July 2023 to translate some of the proposed measures into law. 

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Bentsi-Enchill, Letsa & Ankomah

Key Changes Under the Income Tax (Amendment) Act, 2023 (Act 1094)

The Income Tax (Amendment) Act, 2023 (Act 1094) (the Income Tax Amendment) was enacted on 31 March 2023 and became effective on 3 April 2023, following presidential assent and its publication in the gazette. The purpose of this update is to highlight and comment on the ke..

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