Middle East & Africa

mauritius

Mauritius Tax Intelligence – Pillar Two QDMTT Guidance Released and Individual Tax Filing Deadline Extended

Executive Summary Mauritius has released comprehensive guidance on the Qualified Domestic Minimum Top-up Tax (QDMTT) under OECD Pillar Two, effective for fiscal years from 31 December 2023, while also extending the individual income tax e-filing deadline to 30 October 2026. Important Updates MRA Publishes QDMTT Guidance for Pillar Two Compliance The Mauritius Revenue Authority (MRA)

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mauritania

Mauritania Tax Intelligence – 2027 Finance Law Targets Surplus and Digital Reform Advances

Executive Summary Mauritania’s 2027 Finance Law advances toward parliamentary adoption with a projected 5% GDP growth and a 6.2 billion ouguiya budget surplus, signaling continued fiscal consolidation and revenue mobilization. Concurrently, the government is accelerating digital tax payment integration, reinforcing treasury accounting standards, and engaging with the IMF and major mining operators to refine the

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mali

Mali Tax Intelligence – November 2026 VAT and IRCD Payment Deadlines Reminder

Executive Summary Mali’s DGI issued a routine reminder for November 2026 tax deadlines, including VAT advance payments by November 15 and the fourth IRCD installment by November 25. Monthly declarations are also due November 15. Secondary Regulatory & Regional Updates Mali DGI Issues November 2026 Tax Deadline Reminder for VAT Advance Payments and IRCD Installments:

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lesotho

Lesotho Tax Intelligence – RSL Launches Taxpayer Education Drive and E-Invoicing Push

Executive Summary Revenue Services Lesotho launched a taxpayer education initiative to improve voluntary compliance through workshops and digital guidance, reinforcing existing filing obligations and promoting e-invoicing adoption ahead of mandatory deadlines. Secondary Regulatory & Regional Updates Taxpayer Education Campaign Launched: RSL unveiled the ‘Strengthening Tax Knowledge and Compliance’ program on 22 October 2026, delivering targeted

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lebanon

Lebanon Tax Intelligence – Daily Transportation Allowance Increased via Decree #4021

Executive Summary Lebanon’s Council of Ministers issued Decree #4021 on 14 October 2026, published in Official Gazette #46 on 22 October 2026, increasing the daily transportation allowance for private and public sector employees. The new rate is effective immediately and applies uniformly across all sectors. Employers must update payroll systems for the October 2026 cycle.

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kenya

Kenya Tax Intelligence – Consolidated Cargo Compliance Overhaul, FBT & Deemed Interest Rate Hike, e-Seal Migration Deadline

Executive Summary Kenya Revenue Authority (KRA) issued five public notices in October–November 2026, fundamentally reshaping customs clearance, payroll taxation, and cargo tracking compliance. Four critical (Rank 3) directives take immediate effect: mandatory importer-level declarations and e-invoicing for consolidated cargo (Notice 2406); revised Fringe Benefit Tax valuations and a 13.5% deemed interest rate for Q4 2026

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egypt

Egypt Tax Intelligence – ATAF 2026 Cairo Declaration Adopted and MTBS Launched in Giza

Executive Summary Egypt hosted the landmark ATAF 2026 annual meetings in Cairo, culminating in the adoption of the Cairo Declaration on African Revenue Futures with binding commitments on harmonized transfer pricing, mutual assistance in tax collection, and an interim 3% digital services withholding tax. Domestically, the Egyptian Tax Authority launched the Main Tax Business System

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burundi

Burundi Tax Intelligence – OBR Advances Digital Customs Tools, E-Invoicing Rollout, and Judicial Capacity Building

Executive Summary The Burundi Revenue Office (OBR) is accelerating digital tax compliance through mandatory ASYCUDA World and ASYVAL adoption for customs, nationwide rollout of Umutangakori II e-invoicing machines, enhanced judicial capacity for tax disputes, and targeted taxpayer training on digital tools in western provinces. Secondary Regulatory & Regional Updates Customs Digital Tools: OBR urges importers

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republic of congo

Republic of Congo Tax Intelligence – 2027 Draft Finance Law Introduces Digital Services Tax and Transfer Pricing Rules

Executive Summary The Republic of Congo has tabled its 2027 Draft Finance Law, unveiling a suite of modernizing tax measures including a 3% digital services tax on large non-resident platforms, mandatory country-by-country reporting for major multinational groups, and new environmental levies on plastic and carbon-intensive imports. The bill maintains the 30% corporate tax rate while

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equatorial guinea

Equatorial Guinea Tax Intelligence – IMF Tax Reform Roadmap and AfCFTA Customs Training

Executive Summary Equatorial Guinea is advancing a dual-track modernization of its fiscal and trade architecture. An IMF and AFRITAC Central technical mission has launched a comprehensive review of the domestic tax collection system, signaling significant legislative and administrative reforms for 2027-2028. Concurrently, customs inspector training under the AfCFTA framework indicates stricter enforcement of origin rules

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