South Africa: SARS Updates Crypto Reporting Rules Under CARF, CRS
The South African Revenue Service (SARS) has issued new regulations implementing the OECD Crypto-Asset Reporting Framework (CARF) and revising the Common Reporting Standard (CRS) related to crypto assets. The updates include enhanced due diligence
See More
Qatar: GTA launches five-year strategy to modernise tax system
Qatar’s General Tax Authority (GTA) has launched its five-year strategy aimed at advancing a modern tax system that supports Qatar’s sustainable development during an official ceremony attended by GTA employees and partners. This announcement
See More
UAE: MoF updates VAT law to enhance transparency and efficiency
The UAE’s Ministry of Finance (MoF) has announced on 3 December 2025, the issuance of Federal Decree-Law No. (16) of 2025 amending certain provisions of Federal Decree-Law No. (8) of 2017 on Value Added Tax, which will enter into force as of 1
See More
Qatar: GTA announces amendment to withholding tax forms
Qatar’s General Tax Authority (GTA) announced an amendment to the withholding tax forms on 26 November 2025, adding a field for the contract notification reference number issued through the “Tax” system, in addition to the contract reference
See More
Vietnam, South Africa move toward income tax treaty
Vietnam’s Ministry of Foreign Affairs has reported that representatives from Vietnam and South Africa met on 21 November 2025, during which both sides agreed to deepen bilateral cooperation and to pursue negotiations on an income tax
See More
Malawi: MoF presents 2025-26 mid-year budget review, to introduce Minimum Alternate Tax
Malawi’s Ministry of Finance, Economic Planning, and Decentralisation (MoFEPD) presented the 2025-26 Mid-Year Budget Review Statement to the National Assembly on 21 November 2025. The 2025-26 Mid-Year Budget Review Statement proposes various
See More
Turkey: Revenue Administration extends Domestic Minimum Top-Up Tax returns
Turkey’s Revenue Administration has issued Tax Procedure Law Circular No. 193 of 1 December 2025, extending the deadline for submitting the Local Minimum Supplementary (Complementary) Corporate Tax return and making the related payment for the
See More
UAE, Sierra Leone tax treaty takes effect
The UAE Ministry of Finance has announced that its income and capital tax treaty with Sierra Leone entered into force on 24 January 2023. Signed on 22 December 2019, the treaty states that a permanent establishment is considered to exist when an
See More
Congo (DRC) becomes 35th Yaoundé declaration signatory
The Democratic Republic of the Congo officially joined the Yaoundé declaration on 22 November 2025, when the Hon. Dudu Fwamba Likunde Li-Botayi, Minister of Finance, endorsed the initiative. The move underscores the country’s commitment to
See More
Oman: OTA issues draft e-invoicing data dictionary
The Oman Tax Authority (OTA) has released the draft e-invoicing data dictionary to selected taxpayers ahead of the August 2026 rollout. It defines standard data elements, validation rules, and code lists for all transaction types across B2B, B2C,
See More
Ghana: Parliament approves Value Added Tax Bill 2025
Ghana’s Parliament has passed the Value Added Tax 2025 on 27 November 2025. The purpose of the Bill is to revise and consolidate the framework governing the Value Added Tax. Presenting the Finance Committee’s report to Parliament, the
See More
Angola, Vietnam conclude first round of tax treaty talks
Angola and Vietnam officials held their initial discussions on an income tax treaty from 25 to 27 November 2025 in Hanoi. If concluded, this agreement would mark the first tax treaty between the two nations. The treaty will need to undergo
See More
Rwanda: Cabinet approves tax treaty with Hong Kong
Rwanda’s Cabinet has approved the ratification of the income tax treaty with Hong Kong on 28 November 2025. The treaty, signed on 9 October 2025, marks the first agreement of its kind between the two jurisdictions. The agreement aims to
See More
Ethiopia, Germany sign new development cooperation treaty
Ethiopia and Germany concluded high-level development cooperation talks in Berlin, signing a new treaty confirming continued German support for Ethiopia’s reform agenda. Germany committed EUR 106 million in bilateral sectoral funding, plus an
See MoreUAE: MoF decree revises tax refund timeframes, extends FTA audit powers beyond limitation periods
The UAE’s Ministry of Finance (MoF) announced, on 29 November 2025, that the issuance of Federal Decree-Law No. (17) of 2025 amending certain provisions of Federal Decree-Law No. (28) of 2022 on Tax Procedures, as part of the its continuous
See More
Zimbabwe: Government announces 2026 budget, proposes digital services withholding tax
Zimbabwe’s Ministry of Finance, Economic Development, and Investment Promotion (MoFEDIP) has presented the 2026 national budget to the Parliament on 27 November 2025, proposing higher VAT rates and digital service withholding taxes. The
See MoreUAE, Ivory Coast income tax treaty enters into force
The UAE Ministry of Finance has confirmed that the income tax treaty with the Ivory Coast entered into force on 14 December 2023. The treaty was signed on 24 November 2021. The agreement applies to various Ivory Coast taxes. It includes taxes
See MoreUAE details fines for e-invoicing violations
The UAE Ministry of Finance has detailed penalties for violations of the country’s Electronic Invoicing System under Cabinet Decision No. 106 of 2025. The Decision, approved by the UAE Cabinet and presented by the Minister of Finance, follows a
See More