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>In June 2023, the Finance Act of 2023 (the Act) brought significant changes to Kenya’s taxation statutes. However, the Act faced a suspension due to a constitutional petition, causing uncertainty for taxpayers. A Court of Appeal ruling on 28 July 2023 has now lifted the ..

On 26 June 2023, the National Assembly of the United Republic of Tanzania passed the Finance Bill, 2022. The said Bill was assented to by the President of the United Republic of Tanzania on 30 June 20..

The FIRS has recently issued letters to owners, and in some cases, charterers of oil tankers used to export crude oil and LNG from Nigeria in connection with back taxes from 2010-2019. It appears that the letters were directed mainly at tanker owners and charterers that d..

The Finance Act is a key piece of legislation which supports the fiscal measures proposed by the government in the annual national budget. In this article we highlight the key changes introduced by the Finance Act of 2023, which came into effect on 1 July 2023, unless ind..

The Tanzanian Minister for Finance and Planning, Hon. Mwigulu Lameck Nchemba, delivered the highly anticipated National Budget Speech on 15 June 2023 with the theme ‘Accelerating Economic Recovery, Climate Change Adaptation & Mitigation and Enhancing Productive ..

The Finance Act 2023 (the “FA 2023”) was signed into law by former President Muhammadu 
Buhari on 28 May 2023, prior to his leaving office. The FA 2023 takes effect from 28 May 
2023, and it replaces the Finance Bill 2022 (“FB 2022”), which had been circul..

The Government of Ghana is taking steps to address the challenges of domestic revenue mobilization and achieve the objectives of the IMF Extended Credit Facility Program. The government is preparing a Medium-Term Revenue Strategy (MTRS) that will focus on tax policy and r..

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..

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.