Qatar extends tax return filing due date amid COVID-19 outbreak
On 12 March 2020, The General Tax Authority (GTA) of Qatar has issued Circular No.5 of March 2020 in response to the COVID-19 pandemic, providing a two-month extension of the due date for filing income tax returns from 30 April until 30 June 2020
See MoreAlgeria: Directorate General of Taxes extends tax return and payment due dates during COVID-19
On 26 March 2020, the Directorate General of Taxes announced an extension of the deadline for the submission of tax return and tax payment due to the coronavirus pandemic. Under the provision, the due date of corporate and individual income tax
See MoreSouth Africa: SARS publishes issue 3 of the guide regarding MAP
On 20 March 2020, the South African Revenue Service (SARS) released the third issue of the guide on the mutual agreement procedure (MAP) that allows competent authorities from the governments of contracting jurisdictions to interact with the intent
See MoreNigeria: FIRS announces tax relief measures during COVID-19 pandemic
On 23 March 2020, the Federal Inland Revenue Service (FIRS) announced tax relief measures due to coronavirus (COVID-19) pandemic. The key measures are: the extension of the deadline for the filing of personal income tax returns by 3 months from
See MoreTurkey publishes General Communiqué on Digital Service Tax (DST)
On 20 March 2020, the Turkish Revenue Administration has published the final version of General Communiqué on Digital Service Tax (DST). On 5 February 2020, the Turkish tax administration has published Draft General Communiqué on the
See MoreSaudi Arabia: Tax measures due to COVID-19 pandemic
On 20 March 2020, the Ministry of Finance of Saudi Arabia issued a statement on its website regarding postponement of Zakat returns filing, paying taxes among other procedures for the fiscal year 2019 in response to COVID-19. Main measures of the
See MoreAlgeria: Tax Agency extends the e-filing deadline of corporate tax return
On 21 March 2020, the General Directorate of Taxes made an announcement that the deadline of corporate income tax return for February through online is extended to 28 March 2020 by using Form
See MoreOman: Tax authority introduces mandatory e-filing
On 10 March 2020, the tax authority of Oman announced that all taxpayers whose financial year ended on 31 December 2019, should submit their income tax returns and pay the due tax, if any, on the basis of specified forms as
See MoreEgypt issues Law on renewing tax dispute settlement
On 3 March 2020, Egypt has issued Law 16 on tax disputes resolution in the official gazette. The Law has amended the previous Law 79 of 2016 and extended the provision of tax dispute settlement until 30 June 2020. The Law added a new
See MoreSouth Africa: SARS issues draft interpretation notes regarding WHT on interest and royalties
On 18 March 2020, the South African Revenue Service (SARS) issued two draft interpretation notes regarding the withholding tax (WHT) on interest and royalties for public comments until 29 May 2020. The draft interpretation note on withholding
See MoreSouth Africa: Revenue Service publishes guide regarding capital gains tax
On 11 March 2020, the South African Revenue Service (SARS) published a guide regarding capital gains tax for companies. The guide provides a basic introduction to capital gains tax (CGT) and should not be used as a legal reference. The guide covers
See MoreNamibia introduces a bill to repeal tax incentives for manufacturing and export processing zones
On 19 February 2020, the Minister of Finance tabled the first income tax amendment bill of 2020 in Parliament that repeals the tax incentives applicable to registered manufacturers and export processing zones (“EPZ”). For manufacturers, this
See MoreSouth Africa: Finance Minister delivers draft Budget for 2020-2021
On 26 February 2020, the Finance Minister, Tito Mboweni, delivered National Budget for the year 2020-2021. Some provisions of budget 2020-2021 include: Corporate income tax The standard corporate income tax rate was proposed to remain
See MoreNigeria: Tax Appeal Tribunal makes a decision on a transfer pricing case
On 19 February 2020, the Tax Appeal Tribunal made a decision regarding a transfer pricing case, entitled “Prime Plastichem Nigeria Limited v Federal Inland Revenue Service (FIRS), in favour of the FIRS on all the issues raised for determination
See MoreNigeria: FIRS issues a public notice regarding tax payment deadlines
On 21 February 2020, the Federal Inland Revenue Service (FIRS) issued a public notice, which states the deadlines for tax payment under the Finance Act 2019. According to the notice, the FIRS notified the general public, companies, and taxpayers
See MoreTurkey: Revenue Administration issues decree on transfer pricing documentation
On 25 February 2020, the Turkish Revenue Administration has published Presidential Decree No. 2151 in the official gazette, which amends transfer pricing documentation rules. The decree aims to set out OECD’s Base Erosion and Profit Shifting
See MoreGhana: Parliament approves Budget for 2020
The parliament of Ghana approved the Acts for the implementation of the 2020 Budget and published on 30 December 2019. The Act introduces tax holidays (exemptions) for the income of a manufacturer or assembler in respect of the manufacture or
See MoreQatar introduces directives on MAP
On 11 February 2020, Qatar's General Tax Authority (GTA) has published following six directives on the application of the mutual agreement procedure (MAP) under double taxation avoidance agreements in relation to the implementation of base erosion
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