--- title: Afriwise Blog | Tax (5) description: Tax | (5) --- [![Afriwise](https://insights.afriwise.com/hubfs/Logos/Afriwise/Afriwise%20logo.svg)](https://afriwise.com/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [About Afriwise](https://afriwise.com/about-afriwise/) - [Contact](https://afriwise.com/contact/) - [News](https://news.afriwise.com/) - [Insights](https://insights.afriwise.com/blog) [Schedule a demo](https://afriwise.com/contact/) [Log in](https://afriwise.com/login/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [Solutions](https://afriwise.com/solutions/) - [About Afriwise](https://afriwise.com/about-afriwise/) - Insights - [Contact](https://afriwise.com/contact/) - [News](https://news.afriwise.com/) [Schedule a demo](https://afriwise.com/contact/) [Log in](https://afriwise.com/login/) # Welcome to Africa’s legal blog Never miss a beat on Africa's legal and regulatory landscape. - [Legislation (287)](https://insights.afriwise.com/blog/tag/legislation) - [South Africa (227)](https://insights.afriwise.com/blog/tag/south-africa) - [Nigeria (157)](https://insights.afriwise.com/blog/tag/nigeria) - [Kenya (151)](https://insights.afriwise.com/blog/tag/kenya) - [Financial Services (128)](https://insights.afriwise.com/blog/tag/financial-services) - [ICT (106)](https://insights.afriwise.com/blog/tag/ict) - [Tanzania (102)](https://insights.afriwise.com/blog/tag/tanzania) - [Regulation (87)](https://insights.afriwise.com/blog/tag/regulation) - [Corporate Commercial (84)](https://insights.afriwise.com/blog/tag/corporate-commercial) - [Tax (84)](https://insights.afriwise.com/blog/tag/tax) - [Case discussion (78)](https://insights.afriwise.com/blog/tag/case-discussion) - [Uganda (66)](https://insights.afriwise.com/blog/tag/uganda) - [Intellectual Property (58)](https://insights.afriwise.com/blog/tag/intellectual-property) - [Energy & Natural Resources (57)](https://insights.afriwise.com/blog/tag/energy-natural-resources) - [Ghana (55)](https://insights.afriwise.com/blog/tag/ghana) - [Employment and labour (52)](https://insights.afriwise.com/blog/tag/employment-and-labour) - [Data Protection (49)](https://insights.afriwise.com/blog/tag/data-protection) - [Mozambique (49)](https://insights.afriwise.com/blog/tag/mozambique) - [Commercial Crime (48)](https://insights.afriwise.com/blog/tag/commercial-crime) - [Competition/Antitrust (48)](https://insights.afriwise.com/blog/tag/competition-antitrust) - [Dispute Resolution (47)](https://insights.afriwise.com/blog/tag/dispute-resolution) - [Mauritius (46)](https://insights.afriwise.com/blog/tag/mauritius) - [Environment (44)](https://insights.afriwise.com/blog/tag/environment) - [Zambia (38)](https://insights.afriwise.com/blog/tag/zambia) - [Projects and Procurement (26)](https://insights.afriwise.com/blog/tag/projects-and-procurement) [Tanzania](https://insights.afriwise.com/blog/tag/tanzania) [Tax](https://insights.afriwise.com/blog/tag/tax) [Digital Services](https://insights.afriwise.com/blog/tag/digital-services) [Breakthrough Attorneys](https://insights.afriwise.com/blog/author/breakthrough-attorneys) ## [Tax update: The Portal for tax registration of non-resident electronic service providers is now open](https://insights.afriwise.com/blog/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.. [Read More](https://insights.afriwise.com/blog/tax-update-the-portal-for-tax-registration-of-non-resident-electronic-service-providers-is-now-open) [South Africa](https://insights.afriwise.com/blog/tag/south-africa) [Tax](https://insights.afriwise.com/blog/tag/tax) [Transfer Pricing](https://insights.afriwise.com/blog/tag/transfer-pricing) [Fasken](https://insights.afriwise.com/blog/author/fasken) ## [SARS finally provides guidance on transfer pricing rules](https://insights.afriwise.com/blog/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 .. [Read More](https://insights.afriwise.com/blog/sars-finally-provides-guidance-on-transfer-pricing-rules) [Kenya](https://insights.afriwise.com/blog/tag/kenya) [Tax](https://insights.afriwise.com/blog/tag/tax) [Capital Gains Tax](https://insights.afriwise.com/blog/tag/capital-gains-tax) [Kaplan & Stratton](https://insights.afriwise.com/blog/author/kaplan-stratton) ## [Capital Gains Tax Increase](https://insights.afriwise.com/blog/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.. [Read More](https://insights.afriwise.com/blog/capital-gains-tax-increase) [Tax](https://insights.afriwise.com/blog/tag/tax) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [VAT](https://insights.afriwise.com/blog/tag/vat) [MDR Advogados](https://insights.afriwise.com/blog/author/mdr-advogados) ## [Amendments to the VAT Code in light of the measures to accelerate the economy package](https://insights.afriwise.com/blog/amendments-to-the-vat-code-in-light-of-the-measures-to-accelerate-the-economy-package) Law no. 22/2022, of December 28, was recently approved, amending the Value Added Tax Code (VAT Code) approved by Law no. 32/2007, of December 31, aiming to accommodate this legal device to the measures for the country’s economic acceleration package announced by the Gover.. [Read More](https://insights.afriwise.com/blog/amendments-to-the-vat-code-in-light-of-the-measures-to-accelerate-the-economy-package) [Ghana](https://insights.afriwise.com/blog/tag/ghana) [Tax](https://insights.afriwise.com/blog/tag/tax) [VAT](https://insights.afriwise.com/blog/tag/vat) [WTS Nobisfields](https://insights.afriwise.com/blog/author/wts-nobisfields) ## [Ghana introduces Electronic VAT system, Up-front VAT payment and Taxation of E-Commerce](https://insights.afriwise.com/blog/ghana-introduces-electronic-vat-system-up-front-vat-payment-and-taxation-of-e-commerce) The Value Added Tax Act, 2013 has been amended by the Value Added Tax (Amendment) Act which came into force on 12 September 2022. The purpose of this amendment is to compel taxpayers who qualify to register for value-added tax (VAT) to register on time. The main policy ra.. [Read More](https://insights.afriwise.com/blog/ghana-introduces-electronic-vat-system-up-front-vat-payment-and-taxation-of-e-commerce) [Kenya](https://insights.afriwise.com/blog/tag/kenya) [Tax](https://insights.afriwise.com/blog/tag/tax) [Double taxation](https://insights.afriwise.com/blog/tag/double-taxation) [Bowmans](https://insights.afriwise.com/blog/author/bowmans) ## [Kenya: The Draft Kenya-China Double Tax Agreement](https://insights.afriwise.com/blog/kenya-the-draft-kenya-china-double-tax-agreement) On 19 August 2022, the Cabinet Secretary to the National Treasury issued a Public Notice requesting for submission of comments on the draft Double Tax Agreement between the Government of Kenya and the Government of the People’s Republic of China. The request for commen.. [Read More](https://insights.afriwise.com/blog/kenya-the-draft-kenya-china-double-tax-agreement) [Tanzania](https://insights.afriwise.com/blog/tag/tanzania) [Tax](https://insights.afriwise.com/blog/tag/tax) [Levies](https://insights.afriwise.com/blog/tag/levies) [Electronic Transactions](https://insights.afriwise.com/blog/tag/electronic-transactions) [Clyde & Co.](https://insights.afriwise.com/blog/author/clyde-co) ## [Tanzania National Payment Systems Act amendments](https://insights.afriwise.com/blog/tanzania-national-payment-systems-act-amendments) In July 2021, mobile money transfer levies were introduced by the Tanzanian Government as a new strategy for collecting revenue in an effort to raise an estimated TZS 1.254 trillion for the financial year 2021/2022. These measures were implemented through the amendment of.. [Read More](https://insights.afriwise.com/blog/tanzania-national-payment-systems-act-amendments) [Nigeria](https://insights.afriwise.com/blog/tag/nigeria) [Tax](https://insights.afriwise.com/blog/tag/tax) [Tax appeals](https://insights.afriwise.com/blog/tag/tax-appeals) [Case discussion](https://insights.afriwise.com/blog/tag/case-discussion) [Banwo & Ighodalo](https://insights.afriwise.com/blog/author/banwo-ighodalo) ## [Tax Appeal Tribunal Rules On Security Deposit Requirement For Prosecution Of Tax Appeals](https://insights.afriwise.com/blog/tax-appeal-tribunal-rules-on-security-deposit-requirement-for-prosecution-of-tax-appeals) Taxpayers in Nigeria have had to grapple with conflicting interpretations of applicable statutory provisions, on the correct position of the law regarding the requirement to pay a security deposit for prosecution of tax appeals to the Tax Appeal Tribunal (“TAT” or t.. [Read More](https://insights.afriwise.com/blog/tax-appeal-tribunal-rules-on-security-deposit-requirement-for-prosecution-of-tax-appeals) [Mauritius](https://insights.afriwise.com/blog/tag/mauritius) [Tax](https://insights.afriwise.com/blog/tag/tax) [Angola](https://insights.afriwise.com/blog/tag/angola) [Double taxation](https://insights.afriwise.com/blog/tag/double-taxation) [AXIS](https://insights.afriwise.com/blog/author/axis) ## [A Double Taxation Avoidance Agreement (DTAA) has been signed between the Republic of Mauritius and the Republic of Angola](https://insights.afriwise.com/blog/a-double-taxation-avoidance-agreement-dtaa-has-been-signed-between-the-republic-of-mauritius-and-the-republic-of-angola) In its strategy to remain the trampoline jurisdiction of choice for the African continent Mauritius’ government cabinet of August 19 took note of the public declaration.. [Read More](https://insights.afriwise.com/blog/a-double-taxation-avoidance-agreement-dtaa-has-been-signed-between-the-republic-of-mauritius-and-the-republic-of-angola) [Previous](https://insights.afriwise.com/blog/tag/tax/page/4) [1](https://insights.afriwise.com/blog/tag/tax/page/1) [2](https://insights.afriwise.com/blog/tag/tax/page/2) [3](https://insights.afriwise.com/blog/tag/tax/page/3) [4](https://insights.afriwise.com/blog/tag/tax/page/4) [5](https://insights.afriwise.com/blog/tag/tax/page/5) [6](https://insights.afriwise.com/blog/tag/tax/page/6) [7](https://insights.afriwise.com/blog/tag/tax/page/7) [8](https://insights.afriwise.com/blog/tag/tax/page/8) [9](https://insights.afriwise.com/blog/tag/tax/page/9) [10](https://insights.afriwise.com/blog/tag/tax/page/10) [Next](https://insights.afriwise.com/blog/tag/tax/page/6) Subscribe to our newsletter - [Home](https://afriwise.com/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [Solutions](https://afriwise.com/solutions/) - [About Afriwise](https://afriwise.com/about-afriwise/) - [FAQ](https://afriwise.com/faq/) - [News](https://news.afriwise.com/) - [Contact](https://afriwise.com/contact/) [Privacy Policy](https://afriwise.com/contact/) [Terms of Use](https://afriwise.com/contact/) [info@afriwise.com](mailto:info@afriwise.com) +32 2 808 92 74 © Afriwise N.V. 2026