1. [Home](https://www.meijburg.com/) 2. [News](https://www.meijburg.com/news) 3. NL-Africa Tax Newsletter – January 2023 # NL-Africa Tax Newsletter – January 2023 January 31, 2023 ![NL-Africa Tax Newsletter](https://www.meijburg.com/sites/default/files/styles/detail_banner_xl/public/2023-01/capture_0.png) Dear reader, This month’s NL-Africa Tax Newsletter includes the latest on transfer pricing rules and the entry into force of the MLI in South Africa, as well as an overview of the 2023 tax measures in Ghana, Mozambique and Zimbabwe. If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact **[Sebastiaan Paling](mailto:paling.sebastiaan@kpmg.com)** (Head of the NL-Africa Tax Newsletter). Please visit **[our website](https://CT-1-11941-meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk)** for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet. Best regards, NL-Africa Tax Newsletter team Meijburg & Co \------------------------------------------------------------------------------------------------------ ## Table of contents **Africa** - [Transfer pricing documentation summaries by jurisdiction](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/RAi8P4Kd8YvOnMR_VvlwPaqkYEvqhT_ozPNnFJFEyR7gf4KLa4s_5YLr_t8VdTYBP46AgzNBMamhXvOz60rJYQ/kQpLkeV9WPiN5HM__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D6GAalgEg$) - [Taxation of the digitalized economy - update on global developments](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/3u8x9vwmkXZnLQPpRP9G7nWI-4X2PVJWbUrKYk48df-Xn6Bu1xDD1JS6sQ_TUXlBc0NEbCeKkqp07MyAY6Zaow/EQRk2Vca29pB349__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4zJZo16w$) - [Electronic invoicing (e-invoicing) and digital reporting global updates](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/JlszjpwgsCScStAx7LzHocztQUQiomDMknRoDVozdGeqcDsGBCtkzGrBqEMLlMBB9VvopgPrJu8SaERa9VEoow/yDrY5EJ3VsEqGMC__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4zr0WUlw$) **Botswana** - [Reduced VAT rate extended through 31 March 2023](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/1Xv7T8E8UBxhMlbyE8qj3JprPAJUAsLcfKsTyXpQCsyWNGWUsebF7XjktnXKSvXW_FJQvLScO2mvWrk56Kimkg/camsLBgDKv9gTA5__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D7kNBWG1Q$) - [Reminder of VAT rate reverting to 14%](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/UYPlvkyUosyDxcClChIYYsukkn7ZEbNdSVGHB9Kg-wjVPRe_nEpn2jG58TzbUyNJYe5SV3hfSDbX4pqNC3SpsA/Um4FSD7e7L5FIVP__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4Q81LhaQ$) **Ghana** - [Tax measures in 2023 budget](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/UnoZ4pxW_WLQ-ClbOCNGVSV-yZcb2B0YD1SZL0Sqvrsc-W5NfwaUZ2j2KVlpz_AzkIVg_yC0AtkQk7jJ0ktFqA/p6kLaWLxXfXBdfz__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D7pSPtNTA$) **Kenya** - [Apple concentrate for cider subject to 10% duty rate (court decision) ](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/x_1B2oZItBOGvuH6eMNFqcdlTmzXEDEsl6I3l--KbY0lnyeWAzQkOjrueBUyz6fSYzlQVEr-lgtPiEunqiAyMw/7I8JfrUDq2QqJI5__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D6qtm62HA$) - [Country-by-country reporting multilateral competent authority agreement signed](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/x_1B2oZItBOGvuH6eMNFqcdlTmzXEDEsl6I3l--KbY0lnyeWAzQkOjrueBUyz6fSYzlQVEr-lgtPiEunqiAyMw/7I8JfrUDq2QqJI5__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D6qtm62HA$) - [Minimum tax on gross turnover is unconstitutional (court decision)](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/sF4G1cihwLjGWxeTsqD6_1vdxQpdwH7aL1UqXtm-CJLVX_D-RNH2RyXYQuTSuy0T4S_8kOUyZKOfhAEPfWTZzQ/58mWGNRXtUkfVWS__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4mYamHMA$) **Mozambique** - [2023 tax update](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/YoCfnyVoVyvllDOVUdPNGlmMOdNTpeXVVptxBT9c6YepqmpW3E4YLEHqRdJaGuymT3Owtlj9ARbpGxvjMyYM_w/8MMCW3hpMmePM57__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D53lev85A$) **Netherlands** - [2023 Tax Plan adopted by upper house of parliament, including DAC7, windfall profits tax on fossil sector](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/UIqVNXtfemQZGlHPsqrch3mhNIMRD8Rh-t9DR0q2LWUh2Itrnw5GZf4yZVIIt7pqkj_sU-PK7gYGJnG2237lrA/b6IFw4Vgz7JEHc5__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D7qxC_7TA$) **Nigeria** - [Deadline for employer's filing PAYE tax returns is 31 January 2023](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/1RzPe5rENRoJ9B9wwgdmm0K8v3Ab2GAnEeXV4bxBpjpzVpmWuO0Yl-eBw0eT8gM5Jr6qcX4G-HeWZdTzt0l9lg/59Gt6fAZeNVQxcF__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4gb85Piw$) - [Electronic money transfer levy regulations](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/S_w9TyHZmjuA3JRO6KceLskGTRnvQZF5T0JeVbjSHKoYaFGhmatJnMTFH1MLyfDBW--fI_efwa8GjzRaCWEhjw/y5drkMYrdPq7Heq__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4gjP7RDg$) - [Guidance on excise tax on non-alcoholic, carbonated and sweetened beverages](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/tx7FHMUX9DD1EO2RAhAz1aZAb5KVVPBwOl2EkHlTlSemtlSFJcptFvQCwyST-RAueMNA02-g6w-tt56P82ecHQ/6T9m4PW3KBNsZ7X__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D613mGH5Q$) - [One-month waiver of penalties and interest on certain tax liabilities](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/FrhOTdZeiczj-nNAw7d6GeEKDI-zQ-CwWsHd8pVxc4BdlVpHrt39150HyD0-ePzYoa1MCx7eTY62T5rVjaafkQ/bgb5w6u7Z2ZkFPE__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4WN1S7-w$) **South Africa** - [Change in VAT treatment of "scrip-lending transactions"](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/S_Vdclv8Ub1yrZRhsrzD21j3lFd--rbwBcOEG7ORl_6yqFIEKjfdyFtxtkTqsR-we7qiUCbxq6brOTDtmJJWLg/BJLP7dAwrrbtDda__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4H3ZGpxg$) - [MLI entered into force in South Africa from January 1, 2023](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/N_J11hVvQwzrsw7eHPxTpqnA9IoH_zE66oZfv6YYSUlIIXL2Md65zk96YZdQUpPmzVlbsWeJOtbW-FQ48Vy-dQ/4A6DqVq4HcF2Pcv__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4n0rOAlg$) - [Interpretation note providing transfer pricing guidance on intragroup loans](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/hT9lDPJkv1qATkY6EF1KXiwoFvI4a7gDEuMxjLejqEoZNZxxG_gqQSgWZ4NjX0KtpV5Y86eZ7CoLfbsu7d_5sg/jZUFbwY8YQFcrui__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D6BtWFFEA$) **Uganda** - [Requirement to submit beneficial owners' information](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/GTTMQfgBLK7JbxMpflxPM1Wc5NIBjvr173rXca0wvMSguit7xk7BXYWnTVuPlTi2efceA7D8PAwj9j4rsUjAHw/EFPv9ryQJwc7diq__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D6ysja2lw$) **Zimbabwe** - [Tax measures in 2023 budget](https://urldefense.com/v3/__https:/c.spotler.com/ct/m10/k1/T1qR41TfDMshJ-9ZORXOMLoGFoF4WoGJy1H7zoK4LQXmC5FrH30XEYdlm_6uQL8R6N0h7DL8CMKrwMJiwDgGGw/5eZZ9jPri43bve3__;!!E1R1dd1bLLODlQ4!C6_W10CujHkbiPOLofQ9vwPl_x7hDmn3-etRCtWRHj5BMsdrMFyV20tad2CwVpnXPoKvjfX-kbfp7JAFU6bokvsF6vT44D4WJ0jFJw$) Read more: - [ Africa ](https://www.meijburg.com/taxonomy/term/134) - [ NL-Africa Tax Desk ](https://www.meijburg.com/international/country-desks/nl-africa-tax-desk) - [ ![Linkedin](https://www.meijburg.com/themes/custom/openworld/static/images/icon_linkedin.svg) ](https://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.com/markdownify/node/2063&title=NL-Africa Tax Newsletter – January 2023&source=https://www.meijburg.com/markdownify/node/2063 "Linkedin") - 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