The Affordable Housing Act of 2024 was assented by the President on 19th March 2024, having been fast-tracked through Parliament. Sections 4 and 5 of the Act, which guide on the imposition of the levy and the obligations of the employer, came into force immediately on 19 March 2024 while the rest of the Act came into operation on 22nd March 2024 following gazettement by the Cabinet Secretary. 

Download the tax alert here.

As part of the government’s commitment to provide healthcare to all citizens, the government established the National Hospital Insurance Fund (NHIF) which was established by an Act of parliament in 1966 as a department within the Ministry Of Health. The Act was later amended in 2022 to become the National Health Insurance Fund Act (NHIF Act), and the name of the corporation was changed to National Health Insurance Fund.

The Government of Kenya has repealed the NHIF Act following the presidential assent of the 4 Bills (Primary Health Care Bill, Facility Improvement Financing Bill, Digital Health Bill and the Social Health Insurance Bill) on 19 October 2023. This also aims at replacing the National Health Insurance Fund by establishing the Social Health Authority.

The above 4 Acts are expected to strengthen the provision of Universal Health Coverage. This communication highlights the changes introduced through the Social Health Insurance Act and the Regulations released thereafter.

Download full report here.

Contacts:
Lilian Kubebea
Tax Partner
+254 719 039 111
lkubebea@deloitte.co.ke

David M’ibari
Associate Director
+254 719 039 111
dmibari@deloitte.co.ke

The Cabinet Secretary for the National Treasury and Economic Planning (“CS”) has published the Excise Duty (Excisable Goods Management System ––“EGMS”) (Amendment) Regulations 2023 (“Amendment Regulations”) vide Legal Notice No. 30 of 2023 dated 10 March 2023 in accordance with Section 45 of the Excise Duty Act (“EDA”).

The Amendment Regulations have, amongst other changes, increased the price of excise stamps on alcoholic beverages, cigarettes, juices, and cosmetics by between 78% and 317%.

This publication provides our detailed analysis of the amendments proposed through the Amendment Regulations and their impact.

Tax Alert-Increase in excise stamp fees

The Kenya Bureau of Standards (KEBS) through a Public Notice published on 14 March 2023 notified all manufacturers to account for a Standards Levy (levy) of 0.2% of monthly turnover pursuant to the Standards Levy Order, 1990 (order). The levy was introduced in Kenya through the order, which was gazetted by the Minister for Industry vide Legal Notice No. 267 of 22 June 1990 and came into operation on 1 July 1990.

Tax Alert-Manufacturers to account for a standard Levy

The Finance Act, 2021 (“FA 2021”) amended the Tax Procedures Act, 2015 (“TPA”/ “the Act”) to introduce the Common Reporting Standards (“CRS”) regime in Kenya. The FA 2021 further provided that the CRS regime may be implemented in line with regulations prescribed by the Cabinet Secretary for the National Treasury and Economic Planning (“CS Treasury”).

In this alert, we summarise the key highlights of the Regulations and provide our view on the same. You are advised to read this alert together with the Regulations for more details. 

Tax Alert-TPA Common Reporting Standards(CRS) Regulations

The Finance Act, 2022 (“FA 2022”) amended the Income Tax Act (“ITA”) to introduce withholding tax (“WHT”) on gains accruing tonon resident persons from financial derivatives contracts entered into with resident persons. The FA 2022 further provided thatthe provisions shall be implemented in accordance with the Income Tax (Financial Derivatives) Regulations, 2023 Regulations (“theRegulations”) made by the Cabinet Secretary for the National Treasury and Economic Planning (“CS Treasury”).

Pursuant to the above,the CS Treasury gazetted the Regulations on 27 January 2023, with the aim of operationalizing theprovisions on WHT on gains accruing from financial derivatives.

In this alert,we summarise the key highlights of the Regulations and provide our view on the same. You are advised to read thisalert together with the Regulations for more details.

Tax Alert-Income Tax(Financial Derivatives)Regulations,2023

The NSSF Act, 2013 (“the Act”) assented into law on 24 December 2013, gazetted on 27 December 2013, and intended to commence on 10 January 2014. This publication summarizes our analysis of the Act’s key provisions as read together with supporting schedules and regulations thereunder and their consequent implications to employers.

Tax Alert-Reinstatement NSSF Act of 2013

The High Court of Kenya (“HC”) issued a ruling in a consolidated constitutionalpetition between Mwaura Kabata, Viva Africa Consulting LLP, Law Society of Kenya, Okiya Omtata, and Digital Financial Services Association of Kenya (“the petitioners”) versus the National Assembly, Attorney General, the Kenya Revenue Authority (“KRA”) and the Cabinet Secretary for the National Treasury & Planning (“the respondents”). 
In this alert, we discuss the salient arguments advanced by the petitioners andthe respondents and our view on the judgement.

The High Court of Kenya (“HC”) has, in a case between an exporter (“Appellant”) and the Commissioner of Investigations and Enforcement (“Respondent”), held that the burden of proof that goods have been exported lies with the exporter. In addition, the HC held that a certificate of export is not sufficient evidence that goods have been exported. Exporters may be required under Section 78(3) the East African Community Customs Management Act (“EACCMA”) to furnish the Commissioner with sufficient evidence including a certificate of landing. The owner as defined under Section 2 of the EACCMA is liable for import duties under the law and transfer of ownership of goods for customs purposes should be done in accordance with the law.In this alert, we discuss the salient arguments advanced by the Appellant and the Respondent and our view on the Judgement.

Tax Alert-The High Court rules on proof of exported goods and validity period of security bonds

The Cabinet Secretary for the National Treasury and Economic Planning (“CS”) has published draft Excise Duty (Excisable Goods Management System) (Amendment) Regulations 2023 (“Regulations”) in accordance with Section 45 of the Excise Duty Act (“EDA”). The Regulations seek to amend the Excise Duty (Excisable Goods Management System) Regulations 2017 (“Principal Regulations”). Some of the key proposals include increase in the price of excise stamps on alcoholic beverages, cigarettes, juices and cosmetics.
This publication provides our detailed analysis of the amendments proposed through the Regulations and their impact.

Tax Alert-Excise Duty (Excisable Goods Management System) (Amendment) Regulations 2023

The Court of Appeal of Kenya (“CoA”) vide its judgement issued on 2 December 2022 (“the Judgement”) determined Civil Appeal No. E591 of 2021 upholding the decision by the High Court of Kenya (“HC”) which had declared Section 12D of the Income Tax Act (“ITA”) unconstitutional. Section 12D sought to impose a Minimum Tax (“MT”) regime in Kenya through which taxpayers would be required to pay MT at the rate of 1% of their gross turnover where the instalment tax payable by the taxpayer is lower than the MT payable.
We discuss hereunder the salient arguments advanced by the Petitioners and the Respondents, the basis of the judgement, and our view on the same.

Minimum Tax-The Court of Appeal upholds the High Court decision declaring minimum tax unconstitutional and therefore null and void

The East African Community Council of Ministers (‘Council’) has approved preferential tariff treatment on originating goods imported from State Parties of the African Continental Free Trade Area ( AfCFTA ) vide Legal Notice No. EAC/321/2022 dated 06 September 2022. The preferential treatment will apply on Category A Products which covers products that will be liberalized within 10 years using linear approach for developing countries.

Tax Alert-Preferential treatment of goods imported from AfCFTA

The Commissioner General (“CG”) of the Kenya Revenue Authority (“KRA”) hasadjusted excise duty on excisable goods with specific rates by the average inflationfor the last financial year of 6.3% pursuant to Section 10 of the Excise Duty Act 2015.Further, the CG has adjusted the export levy on raw hides and skins by the inflationrate of 6.3% in accordance with Section 5(4) of the Miscellaneous Fees and LeviesAct (“MFLA”).

The new excise duty and export levy rates were published in Legal Notice No 177 dated 3 October 2022 and took effect on 1 October 2022.

Tax Alert-Excise duty and export levy rates inflation adjustment

The KRA clarifies applicability of electronic tax register on registered non-resident suppliers of digital services.

Tax Alert-The KRA clarifies applicability of electronic tax register on registered non-resident suppliers of digital services

High Court determines that the KRA cannot demand unpaid withholding tax arising between June 2016 and November 2019 from withholders. In this alert, we discuss the salient arguments advanced by the parties to the dispute, and our view on theRuling.

Tax Alert-High Court determines that the KRA cannot demand unpaid withholding tax arising between June 2016 and November 2019 from withholders

The East African Community Council of Ministers (‘Council’) in its pre budget meetings held in May 2022 approved several measures on customs duty rates and remission of duty on inputs imported for manufacture of goods. The Council also approved the adoption of a four band common external tariff with a maximum rate of 35%, tariff splits and merges, amendment of the First Schedule of the EAC Rules of Origin amongst other measures. The changes were adopted by the Sectoral Council on Trade, Industry, Finance and Investment (SCTIFI) and published in the EAC Gazette Notice dated 30 June 2022.

Customs Alert-The East African Community (EAC) Gazette 2022

The Industrial Training (Amendment) Act, 2022 was assented to on 4 April 2022 and became effective on 22 April 2022. It made some crucial amendments to the Industrial Training Act (CAP 237) relating to responsibility for collection and remission of the training levy to the National Industrial Training Authority (NITA).

This publication summarizes our analysis of the key issues resulting from these amendments and the consequent implications to employers.

The Industrial Training (Amendment)-Levy now payable monthly and KRA responsible for collecting the training levy

The President signed the Finance Act, 2022 into law on 21 June 2022. The Act was published on 23 June 2022 in the special issue of the Kenya Gazette Supplement No. 106 (Acts No. 22) and gazetted on 8 July 2022 in Vol. CXXIV – No. 131 of the Kenya Gazette. The Act has introduced amendments to the various tax statutes in Kenya, and other laws such as the Stamp Duty Act, the Insurance Act, the Capital Markets Act, the Unclaimed Financial Assets Act, the Statutory Instruments Act, the Betting Lotteries and Gaming Act, the Evidence Act, the Kenya Roads Board Act, the Road Maintenance Levy Fund Act and the Retirement Benefits (Deputy President and Designated State Officers) Act, 2015.
This publication outlines the changes introduced by the Act and their effective dates.

Finanace Act 2022 Insights Deloitte Kenya

The Finance Bill, 2022 proposed to amend Section 10 of the VAT Act, 2013 to exclude services provided through digital marketplace platforms from the purview of VAT on imported services (reverse charge VAT). The Government has now, through Gazette Notice dated 27 May 2022, amended the applicable Regulations to operationalize the Bill’s proposed changes as and when it is passed into law.

This Tax Alert highlights the changes to the Regulations and their potential implications.

Kenya Tax Alert-The Government ammend the VAT (Digital Marketplace Supplies) Regulations, 2020

The Supreme Court of Kenya (“SC”), vide its ruling delivered on 19 May 2022 (“the Ruling”), confirmed its appellate jurisdiction to determine an appeal by Absa Bank Kenya Plc (formerly Barclays Bank of Kenya Limited) (“the Bank”) against the decision of the Court of Appeal (“the CoA decision”) in Commissioner of Domestic Taxes (Large TaxPayersOffice) v Barclays Bank of Kenya Ltd [2020] eKLR.

In this alert, we provide a brief background of the tax dispute, the parties’ arguments, and our view on what the SC’s ruling means for the banking sector and taxpayers in general.

Tax Alert-Supreme Court to determine the appeal aganist the imposition of withholding tax on card-related payments

The East African Community (EAC) Council of Ministers, on 5th May 2022 , adopted a maximum import duty rate of 35% as the 4th band of the EAC Common External Tariff (CET). The implementation of the reviewed CET shall commence on 1st July, 2022. However, the Council agreed on flexibility in implementation of the revised CET, particularly on products currently affected by the current global economic realities.

This communication details our analysis of the change and the anticipated implications.

Customs Alert- The Comprehensive review of the East African Community Common External Tariff

The High Court has invalidated the VAT Regulations, 2017 and also determined that maritime agency services provided to non resident shippers qualify as exported.

High Court Invalidates VAT Regulations, 2017

The High Court rules that not all software related payments are subject to withholding tax. In this alert, we discuss the salient arguments advanced by the Appellant and the Respondent and our view on the Judgement.

Kenya Tax Alert-HC Judgement on WHT on Software Payments

In a bid to provide clarity on the CbC reporting requirements, the Cabinet Secretary for The National Treasury and Planning (“the CS”) has issued the draft Income Tax (Country by Country Reporting ) Standard for Multinational Enterprises Regulations 2021.In this alert, we summarise the key components of the draft regulations and implementation process

Kenya Tax Alert-Country by  Country Reporting Draft Regulations Issued

The Commissioner General (“CG”) of the Kenya Revenue Authority (“KRA”), through Legal Notice No 217 dated 25 October 2021, published new excise duty rates on certain excisable goods with specific rates to take into account the average inflation for the last financial year of 4.97%. The new rates have been adjusted for inflation in accordance with Section 10 of the Excise Duty Act. Download our tax alert to read more.

Tax Alert-Specific excise duty rates adjusted for inflation 

Further to our Budget Highlights, this update sets out a high-level summary of updates and clarifications contained in the Finance Act, 2023 (“the Act”), which may have not been included in the Budget Speech read by the Minister for Finance and Planning (the Minister) or the Finance Bill.

Keeping you updated Finance Act (2023) Alert

On 1 March 2023, the Tanzania Revenue Authority (the “TRA”) issued a Public Notice requiring all Taxpayers to verify their Electronic Fiscal Devices (EFDs) /Virtual Fiscal Devices (VFDs) registered under their Taxpayers IdentificationNumber(s) (TIN).

This alert highlights the key issues provided in this Notice and potential implications for taxpayers in case of breach of the laws governing the use of the EFDs/VFDs machines as provided under Section 86 (1) of the Tax Administration Act, CAP. 438 R.E 2019 (“TAA, 2019”).

Tax Alert-Verification of registered EFD/VFD machines by all taxplayers

On 29 August 2022, the Government of Tanzania tabled an Investment Bill (‘TheBill’). The Bill intends to replace the Investment Act of 1997. The Bill has largely maintained what was provided in the current Investment Act with an introduction ofsome new changes.

This alert provides a detailed summary of what is proposed in the Bill.

Regulation Alert-Investment Bill, 2022

The Minister of Finance and Planning has issued the National Payment Systems (Electronic Money Transactions Levy) (Amendment) Regulations, 2022 (“the Amendment Regulations”) that came into force on 1 October 2022. The Amended regulations have made minor changes to the National Payment Systems (Electronic Transactions Levy) Regulations, 2022 (“the Regulations”) which was issued in July 2022, by expanding the definition of transfer and revising the chargeable rates for the levy.

This alert provides a high-level summary of the amended provisions and our comments with respect to this Amendment.

Tax Alert-The National Payments Systems (Electronic Money Transactions Levy) (Amendment) Regulations, 2022

On 13th May 2022 the Bank of Tanzania (“BoT”) published the Foreign Exchange Regulations, 2022 (“the Regulations”) in accordance to section 6(1) of the Foreign Exchange Act, 1992 (‘‘ the Act’’) which empowers the BoTto exercise or discharge all functions, powers and duties relating to the administration, control and management of all dealings and transactions in relation to gold and foreign exchange matters. Furthermore, Section 7 of the Act vests the BOT with powers to make regulations, rules, orders, or directions in relation to foreign exchange in Tanzania.

This alert provides a detailed summary of the key provisions and our comments in respect to the published Regulations.

Tax Alert-Foreign exchange Regulations, 2022

Following the various amendments to the Income Tax Act and the Value Added Tax Act respectively, The Minister of Finance and Planning has issued the Income Tax (Registration of Non-resident electronic service providers) Regulations, 2022 and the Value Added Tax (Registration of Non-resident electronic service suppliers) Regulations, 2022.

This update provides a detailed summary of the newly released regulations which came into effect on 1 July 2022 and the tax implications of the same on digital businesses and services in Tanzania.

Tax Alert-New VAT & Income Tax (Registration of Non-Resident Electronic Service Providers) Regulations, 2022

The Parliament of the United Republic of Tanzania passed the Finance Bill, 2022 which was subsequently assented to by the President of the United Republic of Tanzania on 30 June 2022, hence effectively making it the Finance Act, 2022.
Further to our Budget Highlights and our Finance Bill Alert, this update sets out a high-level summary of updates and clarifications contained in the Finance Act, 2022 (“the Act”).

Deloitte Tax Alert- Finanace Bill

Following the budget speech delivered by the Minister of Finance and Planning on 14 June 2022, the Finance Bill (‘‘the Bill’’) was released on 15 June 2022.
This alert sets out a high-level summary of the key changes and specifications contained in the Bill, which if ratified will become law effectively from 1 July 2022.

Finanace Bill Alert

On 4 February 2022, the Tanzania Revenue Authority (“the TRA”) issued a public notice informing taxpayers and the general public that it has upgraded the Value Added Tax (VAT) electronic filing system with the aim of simplifying the VAT filing processes. The upgraded system will be rolled out effective from 1 March 2022 and will be operational for the VAT returns from the month of March 2022 which are to be filed on or before 20 April 2022.

In this alert, we summarize the key changes, advantages and key issues for consideration regarding the upgraded VAT electronic filing system.

Deloitte Tanzania Tax Alert- Upgraded VAT E-Filling System

The Finance Act Introduced the changes to the Value Added Tax, Cap 148 [RE 2019] and the The Excise (Management and Tariff) Act, 147 as elaborated in our tax alert

Tanzania Tax Alert-Indirect Tax Changes Introduced by Finanace Act 2021

This update provides a detailed summary of the amendment which came into effect on 1 st July 2021 and the following public notice by the ZMIT that came into effect on 21st September 2021.

Deloitte Tax Alerts-Zanzibar Company Reregistration

In an effort to bolster the compliance from taxpayers, the Uganda Revenue Authority (URA) has issued an alert indicating the intention to commence enforcement measures related to EFRIS, DTS (Digital Tax Stamps) as well as obligations related to rental tax.  It is crucial to note that legislation pertaining to the above is already in place under the various tax heads and this move is targeted at enforcement of affected legislative provisions.

Our tax team has analyzed the public notice published by the URA, and our insights are highlighted in this alert. Should you wish to seek any further clarification, please do not hesitate to reach out to our team.

Download full report here.

This publication highlights the tax and other measures proposed as per the 2023/24 Amendment Bills. Thispublication constitutes only a brief guide and is not intended to be a comprehensive summary of the tax law andpractice. This publication summarizes our analysis of the proposed amendments bills and their impact of thefollowing:

1. The Income Tax (Amendment) Bill, 2023;
2. The Value Added Tax (Amendment) Bill, 2023;
3. The Excise Duty (Amendment) Bill, 2023; and
4. The Tax Procedures Code (Amendment) Bill, 2023.

Deloitte Tax Alert-2023 Tax Amendment Bills

On 10 th October 2022, five (5) days before the due date for filing of monthly taxreturns, the Uganda Revenue Authority (URA) issued a Public Notice communicating to the Public about changes that were to be made to the PAYE and VAT Return.

This communication highlights the key changes and rationale for the same.

Keeping you in the loop Recent developments-Changes to VAT  &PAYE Returns

Recently, we have noted written requests by the Uganda Revenue Authority (URA) to taxpayers (payers) asking them to amend their Withholding Tax (WHT) returns to capture payee Taxpayer Identification Numbers (TIN).

This communication highlights the key issues relating to URA’s request for inclusion of TINs in WHT returns.

Keeping you in the loop- Recent developments-URA requests for inclusion of TINs in WHT returns

This publication highlights the tax and other measures proposed as per the 2022/23 amendment bills.

Uganda Tax Alert-Tax Amendment Bills, 2022

The Uganda Revenue Authority (URA) has issued a Public Notice announcing the commencement of applications for exemption from withholding tax (WHT) and withholding VAT (WVAT)... 

Deloitee Tax Alert- WHT and WVAT exemption application

The DRAFT Amendment Bills which propose changes to the Income Tax Act, The Value Added Tax, The Tax Procedure Code Act among others are currently before Parliament for debate . This Alert highlights the key changes to the tax laws as contained in the amendment bills.

Uganda DRAFT Tax Amendment Bills 2022-2023

The Uganda Revenue Authority (URA) has issued a Public Notice on the registration and return filing requirements for non residents supplying electronic services to non-taxable persons in Uganda.

This notice has been issued in accordance with section 16(2)(d) of the Value Added Tax (VAT) Act Cap 349 (VAT Act).

Deloitte Tax Alert-VAT registration for Non-Resident suppliers of services 

In accordance with section 19A and 19B of the Tax Procedure Act (TPCA) 2014, the Uganda Revenue Authority (URA) has issued a public notice expanding the list of locally manufactured or imported goods required to have digital tax stamps affixed. Tax & Legal Alert February 2022

Deloitte Tax Alert-Additional Digital Tax Stamps

Following the Public Notice issued by URA in November 2021 in respect to reinstatement of VAT withholding, the Authority has issued further guidance on implementation of the VAT withholding.

This communication highlights the key features of the updated guidance

Deloitte Tax Alert-Clarification on VAT withholding

Following the suspension of the operation of VAT Withholding in September 2018, URA has issued a Public Notice that re instates the obligation on designated VAT Withholding agents to withhold VAT effective 1 December 2021 on any taxable supplies made to the agent.

This communication highlights the key features of the obligation imposed and related potential implications to taxpayers

Deloitte Tax Alert-Reinstatement of operation of VAT Withholding

Pursuant to the power granted to the Ministry of Finance by way of Art. 79 (2) and (4) of the Federal Income Tax Proclamation (“ITP”), the Ministry of Finance and Economic Cooperation (“MoF”) has issued a Directive to provide Rules on Transfer Pricing (“2024 TP Rules, “Rules”). The preamble of the Directive No. 981/2024 is to facilitate proper implementation of the arm’s length principle as stated under Art. 79 of the ITP. The 2024 TP Rules are effective as from January 2024.

The rules are largely consistent with the Organization for Economic Cooperation and Development (OECD)’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“OECD Guidelines”). In this alert, we summarise the key highlights of the 2024 TP Rules.

Download full report here.

During his 2024 Budget address to the National Assembly, Finance and National Planning Minister, Honourable Dr. Situmbeko Musokotwane noted that the growing digital economy presents an opportunity for Zambia to further expand the tax base and collect more revenue from non-resident suppliers. Accordingly, improving Valued Added Tax (“VAT”) collection and facilitating compliance in the digital economy remains an important focal point of government’s strategy. 

In view of this, on 26 February 2024, the Value Added Tax (Cross Border Electronic Services) Regulations, 2024 were published introducing new rules that require non-resident suppliers of Cross Border Electronic Services ( “e-Services”), both Business-to-Business (“B2B”) and Business-to-Consumer (“B2C”) transactions, to register online under the Simplified Registration Regime administered by the Zambia Revenue Authority (“ZRA”) for the purpose of accounting for VAT. In a press release of 21st March 2024, the ZRA indicated that the requirement to levy VAT on e-Services under the new rules is effective from 1st April 2024.

Download the tax alert here.

The Finance Bill, 2022 proposed to amend Section 10 of the VAT Act, 2013 to exclude services provided through digital marketplace platforms from the purview of VAT on imported services (reverse charge VAT). The Government has now, through Gazette Notice dated 27 May 2022, amended the applicable Regulations to operationalize the Bill’s proposed changes as and when it is passed into law.

This Tax Alert highlights the changes to the Regulations and their potential implications.

Find more

The Supreme Court of Kenya (“SC”), vide its ruling delivered on 19 May 2022 (“the Ruling”), confirmed its appellate jurisdiction to determine an appeal by Absa Bank Kenya Plc (formerly Barclays Bank of Kenya Limited) (“the Bank”) against the decision of the Court of Appeal (“the CoA decision”) in Commissioner of Domestic Taxes (Large TaxPayersOffice) v Barclays Bank of Kenya Ltd [2020] eKLR.

In this alert, we provide a brief background of the tax dispute, the parties’ arguments, and our view on what the SC’s ruling means for the banking sector and taxpayers in general.

Find more

The East African Community (EAC) Council of Ministers, on 5th May 2022 , adopted a maximum import duty rate of 35% as the 4th band of the EAC Common External Tariff (CET). The implementation of the reviewed CET shall commence on 1st July, 2022. However, the Council agreed on flexibility in implementation of the revised CET, particularly on products currently affected by the current global economic realities.

This communication details our analysis of the change and the anticipated implications.

Find more

This publication highlights the tax and other measures proposed as per the 2022/23 amendment bills.

Find more

The Uganda Revenue Authority (URA) has issued a Public Notice announcing the commencement of applications for exemption from withholding tax (WHT) and withholding VAT (WVAT)...

Find more

The DRAFT Amendment Bills which propose changes to the Income Tax Act, The Value Added Tax, The Tax Procedure Code Act among others are currently before Parliament for debate . This Alert highlights the key changes to the tax laws as contained in the amendment bills.

Find more

The High Court has invalidated the VAT Regulations, 2017 and also determined that maritime agency services provided to non resident shippers qualify as exported.

Find more

The High Court rules that not all software related payments are subject to withholding tax. In this alert, we discuss the salient arguments advanced by the Appellant and the Respondent and our view on the Judgement.

Find more

On 4 February 2022, the Tanzania Revenue Authority (“the TRA”) issued a public notice informing taxpayers and the general public that it has upgraded the Value Added Tax (VAT) electronic filing system with the aim of simplifying the VAT filing processes. The upgraded system will be rolled out effective from 1 March 2022 and will be operational for the VAT returns from the month of March 2022 which are to be filed on or before 20 April 2022.

In this alert, we summarize the key changes, advantages and key issues for consideration regarding the upgraded VAT electronic filing system.

Find more

The Uganda Revenue Authority (URA) has issued a Public Notice on the registration and return filing requirements for non residents supplying electronic services to non-taxable persons in Uganda.

This notice has been issued in accordance with section 16(2)(d) of the Value Added Tax (VAT) Act Cap 349 (VAT Act).

Find more

In accordance with section 19A and 19B of the Tax Procedure Act (TPCA) 2014, the Uganda Revenue Authority (URA) has issued a public notice expanding the list of locally manufactured or imported goods required to have digital tax stamps affixed. Tax & Legal Alert February 2022

Find more

Following the Public Notice issued by URA in November 2021 in respect to reinstatement of VAT withholding, the Authority has issued further guidance on implementation of the VAT withholding.

This communication highlights the key features of the updated guidance

Find more

In a bid to provide clarity on the CbC reporting requirements, the Cabinet Secretary for The National Treasury and Planning (“the CS”) has issued the draft Income Tax (Country by Country Reporting ) Standard for Multinational Enterprises Regulations 2021.In this alert, we summarise the key components of the draft regulations and implementation process

Find more

Following the suspension of the operation of VAT Withholding in September 2018, URA has issued a Public Notice that re instates the obligation on designated VAT Withholding agents to withhold VAT effective 1 December 2021 on any taxable supplies made to the agent.

This communication highlights the key features of the obligation imposed and related potential implications to taxpayers.

Find more

The Finance Act Introduced the changes to the Value Added Tax, Cap 148 [RE 2019] and the The Excise (Management and Tariff) Act, 147 as elaborated in our tax alert.

Find more

The Commissioner General (“CG”) of the Kenya Revenue Authority (“KRA”), through Legal Notice No 217 dated 25 October 2021, published new excise duty rates on certain excisable goods with specific rates to take into account the average inflation for the last financial year of 4.97%. The new rates have been adjusted for inflation in accordance with Section 10 of the Excise Duty Act. Download our tax alert to read more.

Find more

This update provides a detailed summary of the amendment which came into effect on 1 st July 2021 and the following public notice by the ZMIT that came into effect on 21st September 2021.

Find more