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Africa tax in brief

23 May 2014   (0 Comments)
Posted by: Author: Celia Becker
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Author: Celia Becker (ENS)

Botswana: E-service introduced by Tax Authority

The Botswana Unified Revenue Service (BURS) introduced an E-service, enabling taxpayers to view tax information, including submitted VAT returns, income tax notices of assessment, withholding tax debit acknowledgements, ASYDUCA statements, customs assessment notices, tax compliance summary reports and acknowledgement of payments online.

VAT returns can also now be filed electronically.  With effect from 1 April 2014 online payments to BURS will be made directly to the BURS Bank of Botswana account and all BURS accounts with commercial banks will be closed.

Taxpayers can access E-services by applying on the BURS website for a password.

Lesotho:  2014/15 Budget

Lesotho’s 2014/15 Budget was presented on 20 February.  The only significant amendment is replacing the current zero percent corporate income tax rate applicable to textile manufacturing intended for export outside of the South African Customs Union with the general 10% rate.

Malawi:  Introduction of electronic fiscal devices for VAT operators

The Malawi Revenue Authority (MRA) introduced the required use of Electronic Fiscal Devices (EFDs), an advanced version of electronic cash register recording all sales transactions, for VAT operators with effect from 6 March 2014.  The EFDs will be implemented through a phased approach, with the deadline for the first phase being 30 June 2014.

VAT operators who procure the requisite EFD within four months from the commencement of each phase are entitled to recover the cost of the EFD from the MRA through the following month’s VAT return. 

Namibia:  2014/15 Budget

Namibia’s 2014/15 Budget was presented on 19 February 2014.  The non-mining corporate tax rate is to be reduced to 32% and withholding tax on royalties to non-residents to 9.6%.  The VAT registration threshold is to be increased from N$200 000 to N$500 000. 

To broaden the revenue base, the introduction of environmental taxes was proposed, which will encompass a carbon dioxide emission tax on motor vehicles, incandescent light bulbs, and motor vehicle tyres.  The Minister also proposed an export levy on primary commodities and natural resources including minerals, crude oil, gas, fish and game in order to promote domestic value-addition.

Seychelles:  New Tax Act 

In terms of the newly enacted Corporate Social Responsibility Act, businesses with an annual turnover of SCR1 million are subject to Corporate Social Responsibility Tax of 0.25% on the monthly turnover of the current year of payment.

The pension contribution rate applicable to both employer and employees in the Seychelles has been increased from 1.5% to 2% with effect from 1 January 2014.

Swaziland:  2014/15 Budget

Swaziland’s 2014/15 Budget was presented on 21 February 2014.  The Swaziland Revenue Authority, in partnership with COMESA, has embarked on upgrading the Automated System of Customs Data (ASYCUDA), which will provide an improved customs administration platform, including the direct payment of VAT refunds at the border. 

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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