IT Governance
The 2022 fiscal year began in Senegal with the entry into force of Law No. 2021-42 of 20 December 2021 on the Finance Act for the year 2022.
The fiscal year 2022 started in DRC with the entry into force of Law No. 21/029 of 31 December 2021 on the finance law for 2022.
Limitation on utilization of assessed loss (Section 20 of the Income Tax Act)
Extension of the Learnership Tax Incentive (12H)
Putting an end to the abuse of the Employment Tax Incentive (“ETI”)
SARS issues Draft Interpretation Note on Intra-group Loans
BEPS MLI submitted to Parliament for ratification