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

Cliffe Dekker Hofmeyr

A game changer for taxpayer confidentiality: The Constitutional Court decides in a narrow 5-4 split decision

While public interest litigation is a common occurrence in South Africa, it seldom involves the area of tax law. However, pursuant to the Constitutional Court’s judgment Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others[2023..

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Cliffe Dekker Hofmeyr

Finance Bill, 2023: An analysis of the major tax proposals

The long-awaited Finance Bill, 2023 (Bill) was finally tabled before the National Assembly on 4 May 2023. The Bill comes after a lot of speculation by taxpayers, lobbying by business associations, and speeches or promises from government officials.

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New Legal Framework for Electronic Communication and Processing of Tax Proceedings and Tax Enforcement Actions

Presidential Decree 95/23 was published on 6 April and approves the new legal framework for electronic communication and processing of tax proceedings and tax enforcement actions. It also repeals Presidential Decree 232/19 of 22 July and Article 9(4) of Presidential Decre..

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President Ruto Announces the Introduction of Various Tax Legislative Changes

The American Chamber of Commerce Business Summit was held on 29 and 30 March 2023 in Nairobi. The objective of the Business Summit was to provide a strategic platform for strengthening two-way trade and investment between the US and East Africa though unleashing the power..

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Bentsi-Enchill, Letsa & Ankomah

Parliament Passes the Growth and Sustainability Levy Bill, 2022

Parliament on 31 March 2023 passed the Growth and Sustainability Levy Bill, 2022 (the Bill). The Bill, which shall come into force following presidential assent and publication in the Gazette, seeks to introduce a new levy, the Grow..

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Webber Wentzel

Foreign employers will be required to register with SARS

National Treasury proposed in the February 2023 Budget that it intends to align the obligations on South African and foreign employers, which creates certain practical issues.

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Breakthrough Attorneys

Tax update: The Portal for tax registration of non-resident electronic service providers is now open

Following the recent amendments passed on 01st July 2022 that saw the establishment of Digital Service Tax (DST) to non-resident electronic service providers in the Income Tax Act, 2004 and the Value Added Tax Act, 2014, the Tanzania Revenue A..

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SARS finally provides guidance on transfer pricing rules

Since the withdrawal of Practice Note 2, confusion has reigned as to the manner in which the SARS would apply the newly amended transfer pricing provisions in section 31 of the Income Tax Act, 58 of 1962 to intra-group loans. The only indication of the SARS view on ..

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Kaplan & Stratton

Capital Gains Tax Increase

The Finance Act 2022 (the “Finance Act) amended the Income Tax Act to increase the Capital Gains Tax (the “CGT”) payable from 5% to 15% which became effective on 1st January 2023. CGT is a tax charged on profits or gains accrued from transfer of property i.e. buildings, l..

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