Middle East & Africa

South Africa: High Court Rules on Tax Administration Act in CSARS v Mkhize 2026

On 28 October 2026, SARS published a summary of the High Court judgment in CSARS v Mkhize and Others (D13795/2024) [2026] ZAKZDHC 69. The case centered on the interpretation of the Tax Administration Act, 2011, and the Constitution of the Republic of South Africa, 1996, regarding SARS’ powers to collect outstanding tax debts and the

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Kenya: Kenya KRA Mandates Importer Details for Consolidated Cargo e-Invoicing

On 28 October 2026, the Kenya Revenue Authority (KRA) issued a Public Notice mandating the declaration of importer details for consolidated cargo shipments and the issuance of electronic tax invoices (eTIMS) for such transactions. This directive aims to enhance customs valuation accuracy, improve cargo tracking, and ensure VAT compliance under the electronic tax invoice management

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United Arab Emirates: UAE FTA Highlights Smart Tax Expansion at Belt and Road Forum

On 27 October 2026, the United Arab Emirates Federal Tax Authority (FTA) showcased its pioneering experience in expanding smart tax systems at the Belt and Road Initiative Tax Administration Cooperation Forum held in Abu Dhabi. His Excellency Abdulaziz Mohammed Al Mulla, Director General of the FTA and Vice-Chair of the forum, delivered a keynote address

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South Africa: SARS Updates Third-Party Appointment Process for Employer Tax Deductions

On 27 October 2026, SARS announced changes to the Third-Party Appointment (AA88) process, which empowers SARS to appoint an employer to deduct outstanding tax liabilities from a taxpayer’s remuneration. The revised process streamlines the issuance of AA88 notices, introduces digital notification channels, and clarifies the employer’s obligations upon receipt. This mechanism is a critical enforcement

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Zimbabwe: ZIMRA Honors Broadcaster Patricia Jacob with NJAMA Tax Education Award

On 27 October 2026, the Zimbabwe Revenue Authority (ZIMRA) announced that Radio Zimbabwe multilingual broadcaster Patricia Jacob, widely known as PJ, has been awarded the National Journalism and Media Awards (NJAMA) Tax Education Award. This ZIMRA-sponsored category recognizes outstanding contributions to tax literacy and public awareness through journalism. The award ceremony underscores ZIMRA’s strategic commitment

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Niger: Niger Issues Cash Transport Declaration Rules for Cross-Border Funds

On 27 October 2026, the Niger Ministry of Economy and Finance issued an official communique (No. 1160) detailing new regulatory requirements for the physical transport of funds across national borders. The communique, released by the General Directorate of Customs (DGD) in coordination with the General Directorate of Taxes (DGI), mandates that any individual or entity

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Gabon: Gabon Launches National Financial Mediation for Tax Disputes

On 26 October 2026, the Minister of Economy, Finance, Debt and Participations, Thierry Minko, officially launched the National Financial Mediation (Médiation Financière Nationale) mechanism. Established under Decree No. 2026-205 and aligned with the OHADA Uniform Act on Mediation, this new framework provides an alternative dispute resolution channel for tax and financial disputes between the administration

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South Africa:South Africa Customs Publishes Weekly Unentered Goods List

On 26 October 2026, the South African Revenue Service (SARS) Customs division published the latest weekly list of unentered goods currently held in state warehouses. This list is a critical compliance tool for importers, freight forwarders, and customs brokers, enabling them to identify shipments that have not been declared within the statutory period. Under the

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Equatorial Guinea: BEAC Joins IMF World Bank Assemblies on Global Financial Stability

From 12 to 18 October 2026, the Bank of Central African States (BEAC) participated in the Annual Meetings of the International Monetary Fund (IMF) and the World Bank Group in Bangkok, Thailand. The meetings convened amid heightened geopolitical uncertainty, energy market tensions, extreme weather events, and tightening global financial conditions. BEAC’s attendance underscores the Central

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United Arab Emirates: UAE FTA Urges E-Invoicing Compliance by October 30 Deadline

On 25 October 2026, the United Arab Emirates Federal Tax Authority (FTA) issued a urgent reminder to all businesses subject to the mandatory e-Invoicing system. Under Ministerial Decision No. 114 of 2025, entities with annual revenues of AED 50 million or more are required to onboard an Accredited Service Provider (ASP) by 30 October 2026.

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