Internal - PwC: Audit and assurance, consulting and tax services...Tax. The quantities and type of goods donated shall be registered, as well as the respective beneficiaries. Indirect

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COVID-19 CRISIS 2

Introduction

The COVID-19 crisis is a humanitarian issue which poses huge challenges to citizens, businesses and

governments across the globe. As health professionals across the world respond to biological threats,

governments are also racing to develop policies to address the economic impact of the crisis.

Our goal is to help businesses as they develop their COVID-19 response strategies by providing the latest

information on tax measures taken by African revenue authorities.

In line with this, we have put together a summary of tax measures implemented by different African countries in

response to the crises in this document.

PwC's team has also collaborated to create a sector specific resource for you to stay abreast with the tax

measures that impact your business. We will continue to add more information as it becomes available. To access

our global COVID-19 updates publication please click on this link.

For professional advice and assistance, please contact your usual local PwC contact or email any of the following

[email protected], [email protected], [email protected]

https://www.pwc.com/gx/en/services/tax/navigate-the-tax-measures-in-response-to-Covid-19.html

mailto:[email protected]



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Table of Content

4 Algeria

6 Angola

9 Cameroon

11 Chad

13 Cote d' Ivoire

15 Egypt

17 Equatorial Guinea

19 Gabon

21 Ghana

24 Kenya

27 Liberia

29 Libya

31 Madagascar

33 Mauritania

35 Morocco

38 Mozambique

40 Namibia

42 Nigeria

45 Republic of Congo

47 Senegal

49 South Africa

51 Tanzania

53 Uganda

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Algeria Tax Filing & Payments

• Monthly Tax Filing & Payment

Per the measures instructed in the recent

announcement dated on 4 April 2020 of the

Tax Directorate General (DGI), the filing

deadline of monthly declarations and

payments of payable taxes under G50 form

for the month of February and March have

been extended to May 20, 2020. As a result,

taxpayers will be required to submit three

declarations (February-March-April) and pay

the corresponding taxes by the

aforementioned date at the latest. However,

taxpayers registered under the Directorate of

Major Enterprises (DGE), will continue to file

and pay taxes and duties payable via the e-

filing platform (Jibayatic) in a regular manner.

• Quarterly Tax Filing & Payment

Quarterly declaration deadlines under the

form G50-ter have been extended to 20 May

2020. This relates to taxpayers falling under

the IFU declaration and payment of the

IRG/salaries for the first quarter of 2020

(January-February-March).

Under the real regime, however, the deadline

for payment of the first provisional personal

income tax (PIT) and Corporate Income Tax

(CIT) instalment has been extended to 20

June 2020.

• Annual Tax Return Filing

The announcement of the DGI also includes

a deadline extension for the annual tax return

filing (balance sheet and annexes) under the

real regime, to 30 June 2020 instead of 31

April 2020 (under G04 form).

A different deadline extension has been put in

place for companies that report directly to the

DGE, to 31 May 2020 in place of 30 April 2020.

The deadline for payment of the balance of

liquidation of the Corporate Income Tax (CIT) is

remains twenty (20) days from the date of the

annual tax return filing. This deadline is also

relevant for withholding tax declaration (under

G23 from), salary declaration (under G29 form)

and customers declaration (under 104 form).

With regards to the annual tax return filing for

natural persons under the personal income tax

(PIT), namely, sole proprietorships, the deadline

has been extended to 30 July 2020, repealing the

regular deadline at this time.

Payment schedule

Taxpayers undergoing financial constraints have

the possibility to request a payment schedule for

their payable taxes. Likewise, those who already

have a payment plan can request to reschedule

the payment in case of cash flow difficulties.

Suspension of Unallocated Earnings Taxation

The taxation levied on unallocated earnings of

companies for the year’s 2016 onwards, has

been suspended as provided for in the provisions

of Article 15 of the Finance Law for the year

2020.

For further updates, please follow this link

Source

• Executive Decree No.20-69 dated 21 March 2020, relating to measures to prevent and reduce the spread of COVID-19

• Executive Decree No. 20-70 dated 24 March 2020, establishing additional measures to prevent and control the spread of COVID-19.

• Executive Decree No. 20-72 dated 28 March 2020 extending the measures of partial lockdown at home to several wilaya


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Angola General Measures

The President of the Republic of Angola has

declared a national emergency, for a period of

15 days from 27 March onward, aiming at

containing the COVID-19 crisis. Subsequent

regulation by the Government is expected.

The national emergency status may also be

extended by equal periods if justified.

Corporate Income Tax Measures

Imported goods, as well as those produced in

Angola, donated for the prevention and

expansion of COVID-19, are considered as a

deductible cost for the purposes of Industrial

Tax. The quantities and type of goods donated

shall be registered, as well as the respective

beneficiaries.

Indirect Tax Measures

Ruling no. 19/GACA/DSA/AGT/2020, of 27

Mach 2020, issued by the Tax Authorities,

establishes the exemption from VAT, customs

duties and from any other fee due for any

supply of services, on the import of goods

intended to prevent and contain the expansion

of COVID-19.

The exemption code to be indicated on box

37.2 of the importation document ("Documento

Único") shall be 032.

Only goods imported for humanitarian aid or

donations can benefit from this exemption.

As a control measure, AGT will carry out post-

clearance audits of entities that will benefit from

the above.

Individual Taxes

Social security: Deferral of payment of social

security contributions due by employers (8%),

regarding the 2nd quarter of 2020, to be paid in

6 instalments (July to December), interest free.

In terms of family support, the private sector is

allowed to transfer to the employee the

contribution to the social security (the employee

contribution - 3%), in the months of April, May

and June.

Other taxes

Executive Decree no. 121/20, of 24 March,

published in the Official Gazette, suspends the

provision of the following services:

Registry and Notary

• Civil and Criminal Identification

• One-stop shop Guiché Único da Empresa

(GUE)

• One-stop shop Balcão Único do

Empreendedor (BUE)

• Centre for Extrajudicial Dispute Resolution

(CREL)

• National Institute for Judicial Studies

(INEJ).

• The suspension of these services applies

for a period of 15 days, with effect from 24

March 2020.

• Remove the obligation to execute statistical

registration;

Limit the obligation to obtain commercial permit

to the activities of sale of food, live vegetable

species, animals, poultry and fisheries,

medicines, sale of cars, fuels, lubricants and

chemical products, being the remaining

commercial activities and the provision of

services only required to apply for an

authorisation to open the establishment with

the respective Municipal Administration;

Executive Decree no. 122/20 of 24 March,

published in the Official Gazette, establishes

that all public and private companies and other

entities covered by the General Labour Law

must prepare and implement contingency plans

under the Provisional Presidential Legislative

Decree no. 1/20, of 18 March.

This Executive Decree also establishes that

absences registered in the workplace of all

employees subject to quarantine, as well as

those whose work activity is suspended due to

the crisis, are considered justified, without

prejudice to the employers paying in full and on

time the wages of employees in this situation.

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Source………………………………………

1. Circular n.º 19/GACA/DSA/AGT/2020

2. Decreto Presidencial n.º 96/20

3. Decreto Executivo n.º 121/20

4. Payment facilities for bank credits /

Flexibilização de prazos para o

cumprimento de obrigações de créditos

5. Temporary immigration restrictions /

Restrições temporárias à imigração

6. Executive Decree 143/20

7. Decreto Executivo n.º 129/20


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Cameroon On March 31, 2020, The Cameroon Employers' Organization (GICAM) proposed some recommendations to the State to address the impact of COVID-19 on companies. These recommendations are stated as follows: Corporate Income Tax Measures

• The suspension of tax audits as well as the freezing of current tax adjustments;

• The easing of the conditions for issuing Tax Clearance Certificates (ANR);

• The deferral of the advance payment of Corporate Tax (CIT).


• The acceleration of repayments of VAT credits and domestic debt.

Individual Taxes

• The deferral of payment of Personal Income Tax (PIT) on wages.

Other taxes

• The deferral of the payment of National Social Insurance Fund contributions for companies unable to pay salaries to their staff with, however, the maintenance of National Social Insurance Fund coverage for the employees concerned;

• The deferral of the payment of contributions to Housing Fund and the National Employment Fund.

Customs

• The easing of control measures (quarantine of 14 days) of ships for strategic sectors and sensitive products (agricultural inputs, finished and semi-finished food products, pharmaceutical products);

• The elimination, during the crisis period, of demurrage and parking fees related to customs clearance operations;

• The simplification and adjustment of procedures related to customs clearance and payment of suppliers to consider the

constraints linked to confinement in progress in the countries of embarkation, many foreign suppliers are now unable to perform certain formalities;

• The suspension of customs controls after removal.

Monetary and financial

• Activation of monetary levers to supply the banking system with cash flow (facilitation of banks' access to the money market by lowering its interest rates, increasing refinancing ceilings;

• Supporting banks and financial institutions in granting cash loans to companies;

• The freezing, by regulatory means, of the credit repayment schedules and the leasing of companies and individuals from credit institutions, as well as the elimination of penalties and additional costs relating thereto.

Budget

• The suspension of penalties for possible delays in the performance of public contracts;

• The setup of a support fund for small and medium sized enterprises and the craft sector.

Tax Filing & Payments

• The postponement, without penalties, of the deadlines for Statistical and Fiscal Statements provided that the balances have already been paid no later than March 15.


Source…………………………………………

Newsletter release on March 31, 2020 by The Cameroon Employers' Organization (GICAM)


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Chad Indirect Tax Measures

• Exemption from customs duties and import taxes for food products (rice, oil, flour and pasta, food salt, millet, corn and sorghum) during all fiscal year 2020.

• Exemption from customs duties and import taxes for medical products and equipment used in the fight against coronavirus (Covid-19) in accordance to the list of products proposed and adopted by World Health Organization (WHO) and World Customs Organization (WCO).

These equipment and products shall fall within

the following categories:

- test kits for COVID-19,

- protective clothing and similar items,

-disinfectants and sterilization items,

- others medical equipment and devices;

-etc.

• Granting of customs temporary admission to organizations involved in the fight against Covid-19 and recognized by the Ministry of health for equipment and material used.

• Exemption from filing and prior declaration for food products and health products mentioned above.

These measures were entered into force with

circular N°4/PR/MFB/2020 concerning the

application of social and economic measures

relating to the fight against Coronavirus.

Other taxes

• Suspension of all tax spot checks and general tax audits for three (3) months, starting in April 2020. This suspension includes also customs checks.

This measure is not applicable to tax audits for

which draft of notification has been sent to client,

issuance of tax assessment, confirmative tax

assessment or issuance of tax recovery which

are ongoing.

Desk audits are also out of scope of the

suspension.

• Reduction of 50% of 2020 license contribution and reduction of 50% of flat tax. Taxpayers who have already paid 2020 license contribution and flat tax are entitled to a tax credit of 50% of the amount paid. This tax credit can offset against any tax except VAT and withholding tax.

These measures were entered into force with

circular N°4/PR/MFB/2020 concerning the




Tax administration shall welcome any request of

taxpayers relating to the occurrence of financial

difficulties from enterprises which are singularly

impacted by the government measures taken.


Source…………………………………………

Circular N°4/PR/MFB/2020 concerning the




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Cote D’Ivoire There are no current measures in place by the government, however for further updates, please follow this link


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Egypt Corporate income tax measures The Egyptian Government has announced the following measures (subject to the issuance of a law to this effect):

• The exemption from taxation of capital gains on securities listed on the Egyptian stock exchange (EGX) for Egyptian residents will be extended to 1 January 2022 (originally due to expire 17 May 2020);

• The exemption from taxation of capital gains on securities listed on the Egyptian stock exchange (EGX) for non-residents will be made permanent; and

• Withholding tax on dividends paid by companies listed on the EGX will be reduced from 10% to 5%.

Indirect tax measures (VAT and Customs) The Egyptian Ministry of Trade and Industry (the Foreign Trade Sector) issued a statement confirming the following:

• Documents, such as commercial invoices, would be accepted without being accredited by the Chambers of Commerce (this usually being a requirement).

• Certificates of origin would be accepted without authorisation from the Egyptian Embassy abroad.

Individual taxes and labour

• Citizens filing taxes online will not be charged the subscription fee for the use of the online filing portal [Egyptian Tax Authority (ETA) announcement - automatically applies].

• The deadline of filing the Income Tax Return for individuals has been extended to 16 April 2020 (the deadline is originally before the first of April of each year).

Other taxes (local taxes, procedures) The Egyptian Government has announced the following measures (subject to the issuance of a law to this effect):

• Stamp duty on transactions on the Egyptian stock exchange (EGX) will be reduced from 0.15% to 0.125% for non-residents for both buyer and seller

• Stamp duty on EGX transactions will be reduced from 0.15% to 0.05% for Egyptian residents; for buyer and seller

• On spot transactions on the EGX will be exempt from stamp duty; and

• Three-month extension for the payment of property taxes for companies in the industrial and tourism sector. The property taxes shall become payable in monthly instalments over the following six months.

• In addition to online payments and bank transfers, the ETA is now accepting checks and cash payments to facilitate the payment process for taxpayers through various types of tax settlement without any penalties or administrative fees.

• Some sectors might be allowed to pay their corporate tax due in three months instalments for FY19 (from April 2020 till June 2020).

• The ETA has introduced new options for taxpayers to eliminate property seizure as follows:

o If the seizure was due to missing the

deadline for appeal, the taxpayer can immediately eliminate the seizure by paying 1% of the tax due and have the option to appeal and negotiate again.

o If the seizure was against a final tax due, then the taxpayer can immediately eliminate such seizure by paying 5% of the tax due and have the option to install the remaining amount.

• The penalties imposed on taxpayers due to the difference between the final tax and the tax declared in the tax return shall vary between 20% and 40%, depending on the percentage of the difference. [Attachment 3 - draft law]

• New personal income tax brackets that vary between 2.5% and 25% to be applied starting from 1 July 2020. [Attachment 3 - draft law]

In addition to the above, please note that the Egyptian government has issued some amendments to the income tax law and the executive regulations prior to the events of COVID-19 to introduce some incentives to taxpayers regarding late penalties charges and to facilitate the filing of the quarterly payroll declaration through online filing. For further updates, please follow this link


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Source…………………………………………

Egyptian of Ministry of Finance Decree 144 of 2020 Egypt: Issuance of Law 16 of 2020 The Egyptian Government measures announcement in Media

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Equatorial Guinea General Measures

• Declaration of the State of Health Alert by the Government in the national territory for a period of 30 days renewable,

• The creation of a special COVID 19 emergency fund worth CFAF 5 billion to fight the pandemic. This fund will accept voluntary contributions from any natural or legal person, public or private, national or international,

• The creation of a national committee for response and surveillance for the fight against COVID 19 within the Ministry of Public Health responsible for preventing and preparing the response against the COVID 19 pandemic,

• The reactivation of the system of compensation for debts and credits between the State and its suppliers,

• The revision of all current public contracts and the cancellation of those providing for a tacit renewal clause if the circumstances of the moment require it,

• The postponement of all public investment projects from the second half of 2020 except those projects deemed to be priority by the State,

• The Ministry of Industry and Energy in consultation with the MFEP and the company SEGESA, will have to adopt a strategy which minimizes the payment of electricity bills for SMEs,

• The Ministry of Transport, Post and Telecommunications in consultation with the MFEP and the public and private operators in the sector, will have to adopt a strategy that minimizes the payment of internet bills for SMEs,

• The MFEP in consultation with the Professional Association of Credit Establishments (APEC) and representatives of microfinance, will

have to adopt a strategy for the amortization of credits granted to SMEs,

• 50% exoneration from monthly fees for companies that rent or operate public commercial spaces at Malabo and Bata international airports during the period of national airspace restriction,

• The MFEP will have to take the measures as soon as possible to repatriate all the financial assets of the State, available, held outside the GE,


• Support measures for small and medium-sized enterprises (SMEs) that are operating outside the oil & gas sector (these measures do not concern SMEs with a contract for the provision of services for consideration with the State or its branches):

• Deferral of payment of the Minimum

Income Tax (MIT) to June 30, 2020 and

reduction of the rate of the MIT from 3%

to 1.5% until September 30,

• Postponement of the payment date of

the CIT to July 31, 2020,

• Reinforcement of the partial guarantee

fund of SMEs by an additional amount

of one billion FCFA to assist SMEs

affected by the Government Decree with

regards to the Health Alert State.


Individual Taxes

• 100% exoneration from social security contributions until September 30, 2020, for food marketing companies and any other company that has strengthened its workforce by recruiting new employees in order to comply with the measures laid down by the health authorities,



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Gabon The government has proposed the following;

• Possibility for a company to divide the payment of the balance of the Corporate Income for FY 2019 initially due on 30th April into three equal parts to be paid by 30 April, 31 May and 30 June 2020.

• 50% reduction of the business license and withholding synthetic tax to support small

businesses and personal service companies.

The details of how this measure will be implemented have not been issued.



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Ghana

General Measures

Due to the capital city; Accra being on a

lockdown, the tax authority has advised

taxpayers to file tax returns electronically and

make tax payments directly via the tax

authorities bank accounts. Other measures

enacted to alleviate economic hardship include:

1. The Central Bank, Bank of Ghana reduced

interest rate to 14.5% following COVID-19.

2. Loan facility to support industry especially

pharmaceutical, hospitality and

manufacturing sector


The deadline for filing the 2019 Corporate

Income Tax Return has been extended from 30

April 2020 to 30 June 2020.


Filing deadlines for VAT and related levies

remain the same; the last working day of the

month immediately following the month to which

the return relates, where tax is payable for the

tax period.

Individual Taxes

The deadline for filing the 2019 annual Employer

and Personal Income Tax returns and making

any outstanding payment has been extended

from 30 April 2020 to 30 June 2020.

The monthly PAYE payment and filing however

remains the same. Within 15 days after the end

of each calendar month.

Other taxes

The filing and payment of other tax types remain

the same.


As mentioned above, a general extension period

of two months will be passed into law providing

for the filing of annual tax returns in June instead

of April. On 30 March 2020, the Minister of

Finance made a statement to Parliament of

Ghana on the impact of COVID-19 on the

economy and government’s response. Some of

the tax proposals are as follows:

• Extension of due dates for filing of tax

annual tax return from 4 months after year

end to 6 months after year end.

• Waiver of taxes on withdrawals from

selected Third-Tier pension funds.

• Waiver of VAT on donations of items for

fighting the COVID-19 crisis

• Remission of penalties on tax debts,

provided taxpayers settle tax debts by June

2020.

Other Proposed measures

On 30 March 2020, the Minister of Finance

made a statement to Parliament of Ghana on

the impact of COVID-19 on the economy and

government’s response. Some of the tax

proposals are as follows:

• Extension of due dates for filing of tax annual tax return from 4 months after year end to 6 months after year end.

• Waiver of taxes on withdrawals from selected Third-Tier pension funds. The withdrawal of non-exempt accrued benefits under a third tier (which is a statutory pension/provident fund) scheme attracts income tax at 15%. This tax will be waived for some selected third-tier schemes.

• Waiver of VAT on donations of items for fighting the COVID-19 crisis

• Remission of penalties on tax debts, provided taxpayers settle tax debts by June 2020.The GRA is required to assess interest and penalties for non-compliance with tax laws. Penalties on principal debts will be cancelled upon payment of outstanding debts due to the Ghana Revenue Authority up to 30 June 2020.

• Government to withdraw down on statutory savings to shore up government revenue

• Reduction of government expenditure of goods, services and capital projects.


Source…………………………………………

• Statement to Parliament on Corona Alleviation Programme.


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Kenya

General Measures

On 25 March 2020, the President of Kenya

outlined a raft of measures designed to cushion

Kenyans from the adverse economic effects of

the COVID-19 crisis. These measures include:

• Appropriation of Ksh.10 Billion to the

elderly, orphans and other vulnerable

members of society through cash-

transfers by the Ministry of Labour and

Social Protection.

• Temporary suspension of the listing with

Credit Reference Bureaus (CRB) of any

person, Micro, Small and Medium

Enterprises (MSMEs) and corporate

entities whose loan account fall overdue

or is in arrears, effective 1st April 2020.

• All Ministries and Departments were

directed to release pending payments of

at least of Ksh. 13 Billion, within three

weeks from 25 March 2020. Similarly,

and to improve liquidity in the economy

and ensure businesses remain afloat by

enhancing their cash flows, the private

sector is also encouraged to clear all

outstanding payments among

themselves; within three weeks from the

date hereof.

• Appropriation of KES 1 billion from the

Universal Health Coverage kitty,

towards the recruitment of additional

health workers to support in the

management of the spread of COVID-

19.

• Voluntary reduction of salaries of senior

ranks of Government officials by

between 80 percent and 20 percent.

• State agencies are encouraged to

establish and implement frameworks for

staff to work from home. In particular,

state and public officers with pre-

existing medical conditions and/or aged

58 years and above, serving in Job

Group S and below or their equivalents,

take leave or forthwith work from home.

• The Central Bank of Kenya (“CBK”) has

rolled out additional measures:

• Lowering of the Central Bank Rate

(CBR) to 7.25% from 8.25% which

will prompt commercial banks to

lower the interest rates to their

borrowers, availing the much

needed and affordable credit to

MSMEs across the country.

• Lowering of the Cash Reserve Ratio

(CRR) to 4.25 percent from 5.25

percent will provide additional

liquidity of KES. 35 Billion to

commercial banks to directly

support borrowers that are

distressed as a result of the

economic effects of the COVID-19

crisis.

• Flexibility to banks regarding

requirements for loan classification

and provisioning for loans that were

performing as at March 2,2020 and

whose repayment period was

extended or were restructured due

to the crisis

• A Daily Curfew from 7 p.m. to 5 a.m.

was introduced with effect from Friday

27 March 2020, with all movement by

persons not authorized to do so or not

being Medical Professionals, Health

Workers, Critical and Essential Services

Providers, being prohibited between

those hours.

Further to the Presidential Directive dated 25th

March 2020, the National Assembly debated the

Tax Laws Amendment, Bill, 2020 and passed it

with several amendments. The Bill was

assented into law by the President on 25 April

2020 and is now in force.

We highlight below, the changes contained in

the Tax Laws (Amendment) Act, 2020 (“the

Act”). The effective date of the changes is 25

April 2020, unless specified otherwise in the

sections below.

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Pursuant to the Act, the corporate tax rate has

been reduced from 30% to 25%. The new

corporate tax rate will be applicable to the year

of income 2020 and subsequent years. The

corporate tax rate for permanent establishments

remains at 37.5%.

Companies using the instalment tax regime

should consider adopting the current year basis

of computing instalment taxes, should it be

apparent that profitability in the current year will

be significantly lower than that of prior year.


On 26 March 2020, the Cabinet Secretary (“CS”)

in charge of National Treasury gazetted the

decrease of the VAT rate from the current 16%

to 14%. This was subsequently approved by

parliament on 14 April 2020. The new rate of

14% is effective from 01 April 2020.

The Kenya Revenue Authority (“KRA”) has been

directed to pay all verified VAT refund claims

amounting to KES 10 billion within three (3)

weeks from 25 March 2020 or in the alternative,

to allow for the offset of withholding VAT credits

against other tax obligations so as to improve

cash flows to businesses.

According to the Act, VAT at the rate of 14% will

be applied on taxable supplies imported or

purchased for direct and exclusive use in oil

prospecting or exploration, by oil and gas

companies.

Petroleum products will no longer be accorded

preferential treatment when determining their

taxable value. The determination of taxable

value of these products will be similar to the

determination of taxable value of other supplies

as provided under the VAT Act. The change will

increase the taxable value of petroleum products

which will result in an increase to the final price

charged to consumers. The VAT rate on these

products remains at 8%. This change will take

effect from 15 May 2020.

The Act has changed the VAT status of transfer

of a business as a going concern (“TOGC”) by a

registered person to another registered person

from exempt to standard rated, hence VAT at

the rate of 14% will apply henceforth.

Previously, goods and services purchased for

implementation of projects under special

operating framework arrangements (“SOFA”)

with the Government were exempt from VAT,

Excise Duty, Import Declaration Fees (“IDF”)

and Railway Development Levy (“RDL”). The

Act has removed the above exemptions, so that

VAT will apply at 14% and RDL at 2%. Excise

duty will be applicable at various rates. SOFA

will still be exempt from IDF of 3.5%.

Lastly, the Act has subjected goods imported for

the construction of liquefied petroleum gas

storage facilities to RDL. Such goods were

previously exempt.

Individual Taxes

Pay As You Earn (“PAYE”) is charged on a

graduated scale at the rate of between 10

percent to 30 percent.

The Act has introduced expanded individual

bands of tax and reduced the marginal tax rate

from 30% to 25%. Personal relief available to

resident individuals has also been increased. It

is expected that these measures will increase

the disposable income of employees. The date

of assent for the Act that provides for the

expanded PAYE bands and the new rates is 25

April 2020 thus the changes are effective from

25 April 2020.


Taxpayers are encouraged to access the KRA

services through the online platforms to

minimize congestion at KRA offices. Taxpayers

are also encouraged to make transactions

through mobile money to minimize the risk of

transmission through the physical handling of

money.

Whereas business may face challenges with

complying with the tax obligations during the

period, no proposals were made with regards to

extension of time to file returns or pay taxes.

Under the existing tax framework, where a

taxpayer is unable or foresees challenges in

submitting tax returns due to operational

challenges, the Tax Procedures Act (TPA)

allows for the extension of time to submit the

returns. The TPA also allows for extension of

time to pay taxes where a business is unable to

pay taxes or foresees challenges in paying

taxes. Taxpayers requiring an extension may

apply to the KRA in writing seeking an extension

of time to file returns or pay taxes. However,

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under the current law, late payment/filing interest

will be applicable.

Source………………………………………………

The Presidential address on the state intervention to cushion Kenyans against the economic effects of Covid-19 pandemic on 25 March 2020. Available at:

https://www.president.go.ke/2020/03/25/presidential-address-on-the-state-interventions-to-cushion-kenyans-against-economic-effects-of-covid-19-pandemic-on-25th-march-2020/







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Liberia There are no current measures in place by the government, however for further updates, please follow this link


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Libya There are no current measures in place by the government, however for further updates, please follow this link


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Madagascar General Measures

• Large taxpayers are encouraged to use the electronic platform E-Hetrapayment

• Small taxpayers are encouraged to use the electronic platform Hetraphone (Mobilepayment)

• Suspension of tax audit and notices to third parties (ATD) until 31 May 2020


• Suspension of the payment of bimonthly advance instalments

• Deferral until 30 June 2020 of income tax returns and payments for the tourism sectors (hotels, restaurants, tourist operators, travel agencies, air transport and industrial free-zone enterprises).

• Deduction from income tax of additional expenses or donations used directly for the fight against COVID-19

Other Taxes

• Deferral of returns and payment of the Synthetic Tax until May 15, 2020

• No deferral of VAT and Salary tax (IRSA) filings and payment but no penalty in case of late payments


Source………………………………………………

• Communique published on April 7 • Communique published on March 23, 2020 • Minutes of the meeting between the private

sector and the government on economic and fiscal measures to combat coronavirus published on March 23, 2020

• Communique on VAT refunds published on 03 April 2020

• Communique on extension of the deadline for declaration of the third party to 15 May 2020 published on 31 March 2020

• Communique on the facilitation of tax obligations in response of the health crisis COVID-19 published on 26 March 2020


Internal

COVID-19 CRISIS 34

Internal

COVID-19 CRISIS 35

Mauritania General Measures

Due to the crisis caused by the COVID-19,

Mauritania has been put on lockdown, the

Government has already undertaken a certain

number of social measures to assist the

disadvantaged populations. However, there

have been no measures undertaken for tax

return filing and payment.

Below are some examples of measures taken by

the Government to facilitate the supply of

foodstuffs:

• exemption from taxes and customs duties

on wheat, oils, powdered milk, vegetables

and fruits for the rest of the year. This

exemption will reduce the price of these

basic products.

• tax relief for a period of two months for the

liberal professions and small businesses

from all municipal taxes.

• exemption from all taxes and fees resulting

for the rest of the year for heads of families

working in the traditional fishing sector.


The deadline for filing of the financial

statements, which is 3 months after the year

end, has not been extended. Therefore, the

deadline for filing the 2019 Corporate Income

Tax return remains before 1 April 2020.

Indirect Tax Measures (Value Added Tax and

related levies)

The Filing deadline remains the same (within 15

days after the end of each month).

Individual Taxes

• The deadline for filing the 2019 annual

Employer and Personal Income Tax returns

was before the end of January 2020.

• The monthly PAYE payment and filing

however remains the same (within 15 days

after the end of each month).

Other taxes

• The filing and payment due date of all taxes

remain the same.


• As mentioned above, no extension of

deadlines has been granted.


Source………………………………………………

• The discourse of the Mauritanian President

Ghazouani addressed to the Mauritanian

nation the 25 March 2020


Internal

COVID-19 CRISIS 36

Internal

COVID-19 CRISIS 37

Morocco

General Measures

A special fund for the management of the

coronavirus-Covid19 crisis was created by

Decree No. 2-20-269 of 16 March 2020.

The Ministry of Interior declared a state of health

emergency, from Friday, March 20, 2020 at 18h

and until further notice.

For the legal implementation of this declaration,

Decree-Law No. 2-20-292 of March 23, 2020

was published enacting the special provisions

for the state of health emergency and the

modalities of its announcement.

The Decree No. 2-20-293 of March 24, 2020

was then published announcing the state of

emergency throughout the national territory.

Article 6 of the Decree n°2-20-292 mentioned above states that administrative deadlines are suspended during the state of health emergency. Although no exclusion is mentioned by the decree concerning the tax deadlines, the position of the tax authorities suggests that tax reporting and payment are not covered by the decree provisions. The official position of the tax authorities has

been published on March 27th.


The notice released by tax authorities on March

27th provides for a tolerance measure under

which companies with a turnover not exceeding

MMAD 20 are allowed to postpone the payment

of taxes and reporting obligations until the end of

June 2020.

The deadline extension mentioned above is

applicable to the following CIT obligations:

- The CIT return;

- The additional CIT due for fiscal year 2019;

- The first instalment due for the current fiscal

year.

The companies concerned can benefit from the

deadline extension without any formality based

on the total sales reported for fiscal year 2018.

However, companies with a turnover of MAD 20M and above, suffering significant harm due to the drastic drop in activity and facing financial difficulties, should formally request from the Ministry of finance a deferral for payment of tax. The decision would be made by the ministry on a case-by-case basis. The contributions made to the special fund are

considered as tax deductible from a CIT

perspective.

Indirect Tax Measures, Individual Taxes and

other taxes

The tolerance measure mentioned above does

not apply to VAT and other taxes for which the

tax payor acts only as a withholding agent

(WHT, salary tax, etc.).

Individual Income Tax

The Economic Monitoring Committee (“CVE”)

during the meeting of April 20th, decided to

exempt from Individual Income Tax any

additional compensation paid to employees

(affiliated to the National Social Security Fund

“CNSS”) by their employers, in the limit of 50%

of the average net monthly salary.

Following the abovementioned decision, Tax

Authorities released a tax note clarifying the tax

treatment applicable to assistance allowance

granted by companies facing difficulties, to

employees on temporary work stoppage.

Such tax note states that the assistance

allowance should be exempt from Individual

Income Tax subject to the following conditions:

• It should be granted by companies facing

difficulties due to the Covid19 situation;

• The beneficiaries should be on a temporary

work stoppage due to the Covid19 situation;

• The allowance should not exceed 50% of

the average net salary after tax, relating to

the first two months of the year 2020,

excluding remuneration and bonuses

granted on a punctual or exceptional basis

(e.g. performance bonuses).

The abovementioned exemption should be

applicable up to the duration of the state of

health emergency justifying the temporary

cessation of work.

Internal

COVID-19 CRISIS 38

However, if the employee has been granted the

CNSS allowance, such allowance granted by the

State shall be included in the calculation of the

health emergency justifying the temporary

cessation of work.

However, if the employee has been granted the

CNSS allowance described below, such

allowance granted by the State shall be included

in the calculation of the aforementioned 50%

threshold and no other remuneration shall be

paid to the employee for any reason

whatsoever.

Employers who grant the assistance allowance

should transmit to tax authorities, at the end of

each month, a statement of information by

electronic means on a standard form drawn up

by the administration.

Other measures

The Economic Monitoring Committee (“CVE”)

provide for series of measures to alleviate the

shock of the COVID-19 crisis on the Moroccan

economy and society.

Measures relating to Social Security

Contributions:

Regarding employer social security

contributions, the CVE suspended the payment

of such contributions until June 30th for

companies, Very Small, Small and Medium-

Sized businesses (PME, TPME) and

independent professions facing difficulties.

Measures relating to employees’

compensation:

In addition, employees in temporary work

stoppage registered under the National Social

Security Fund (“CNSS”), declared to the CNSS

during February 2020 and working for

companies facing difficulties, can benefit from a

1,000 MAD allowance in March and a MAD

2,000 monthly allowance for the months April,

May and June, in addition to family allowances

and health coverage.

Such allowance, financed by the Special Fund

for the management of the Coronavirus crisis,

cancels and replaces the Compensation for Job

Loss, managed by CNSS, throughout the crisis

period.

Meanwhile, workers in the informal sector who

cannot practice their activity due to the lockdown

will also receive compensation.

Measures relating to loans and leasing

credits:

Moreover, the Moroccan banks association

(“GPBM”) published a note on March 30th

mentioning the following supporting measures

applicable by all the Moroccan banks:

• For households and companies directly

affected by Covid-19: Postponement, on

request, of the maturities of loans and

leasing credits from March to June 30, 2020

at no cost or late penalties; and

• Additional operating lines of credit for

companies affected by Covid-19.

Measures relating to tax audits:

In addition, please note that tax audits are

suspended until June 30th, 2020.


Sources

• Decree No. 2-20-269 of 16 March 2020:

see attached the Arabic version

• Decree-Law No. 2-20-292 of March 23,

2020: see attached the Arabic version

• Decree No. 2-20-293 of March 24, 2020:

see attached the Arabic version

• Tax Notice released by tax authorities on

March 27th: see attached the French

version

• Note published by GPBM: see attached the

French version

• Tax Note released by tax authorities on

April 21st: see attached

• Official press releases of the Ministry of

economy and finance

https://www.moroccoworldnews.com/2020/03/296537/king-mohammed-vi-oversees-developments-in-covid-19-action-plan/

https://www.moroccoworldnews.com/2020/03/297815/morocco-announces-financial-assistance-for-informal-sector-workers/


Internal

COVID-19 CRISIS 39

Internal

COVID-19 CRISIS 40

Mozambique

General Measures

All deadlines for judicial and administrative

procedures are suspended for as long as the

State of Emergency remains in force. This

includes deadlines for submission of

clarifications to findings from the Tax Authorities

as part of their tax audits, complaints to

assessments issued by the Tax Authorities,

hierarchical appeals within the Tax Authorities,

objections to tax courts and appeals to the

administrative court.

• All prescription and statutory limitation

periods are suspended for as long as the

State of Emergency remains in force.

• The issuing of tax registration numbers

NUITs is suspended during the State of

Emergency. Recently incorporated entities

or individuals, including expatriates, that

may need to obtain a NUITs for various

reasons, will be limited in doing so.

• All ongoing tax audits are suspended during

the State of Emergency.


Waiver of payments on account & deferments of

special payments on account for Corporate

Income Tax taxpayers, provided such taxpayers,

cumulatively, present an annual turnover not

exceeding 2,500,000 MT in 2019 & have a

regularized fiscal situation.


Payment of VAT and custom duties on the

importation of food commodities, medicines and

other essential goods are subject to a deferral

regime. This measure will be subject to further

detailed regulation.

Authorization for the early exit in the importation

of products for the prevention & treatment of

COVID-19, until 31 December of the present

year. The respective regularization must take

place within a maximum period of 90 days,

within the referred period.

Authorization to off-set VAT credits held by

taxpayers, against debts relating to different

taxes (Corporate Income & Personal Income

Tax), exceptionally & until 31 December of the

present year.

Individual Taxes

Waiver of payments on account for those taxpayers, subject to personal income taxes, who earn 2nd category income (i.e. income derived from business & professional activities) & who are required to make these payments, provided such taxpayers, cumulatively, present an annual turnover not exceeding 2,500,000 MT in 2019 & have a regularized fiscal situation.


Source…………………………………………

Source: Decree n. º 23/2020 of 27 April which approves the tax relief measures taken to mitigate the economic impact of COVID-19


Internal

COVID-19 CRISIS 41

Internal

COVID-19 CRISIS 42

Namibia Indirect Tax Measures

Accelerated payment of overdue and undisputed

VAT refund to taxpayers

Other taxes

Tax-back loan scheme for non-mining

corporates: borrowing up to 1/12th of the prior

year tax payment at prime less 1% repayable

over 1 year.


Source…………………………………………

Media statement by the Ministry of Finance on Economic Stimulus and Relief Package: Impact of COVID-19 on the Economy and Households. Dated April 1, 2020


Internal

COVID-19 CRISIS 43

Internal

COVID-19 CRISIS 44

Nigeria

General Measures

In response to the COVID-19 crisis, the Federal Inland Revenue Service which is the highest tax authority in Nigeria has launched a business continuity plan and measures to ensure the safety and well-being of taxpayers and other stakeholders while carrying out their tax filing obligations.

• Those who wish to visit FIRS offices are to

adhere strictly to globally recommended

social distancing rules.

• The FIRS has mandated taxpayers to use

available electronic platforms for filing tax

returns, paying taxes and application for Tax

Clearance Certificates (TCCs).

• The Service plans to publish information

requests for desk reviews and tax audits on

its website and create a portal where such

information can be uploaded by taxpayers

for online review by the FIRS.

Nigeria’s House of Representatives has also

proposed a Bill for an Act to provide for tax

relief, suspension of import duty on selected

medical goods and deferral of residential

mortgage obligations. The measures are

expected to protect jobs and alleviate the

financial burden on citizens in response to the

economic downturn occasioned by the outbreak

of COVID-19 disease.


• The due date for filing Companies Income

Tax returns has been extended by one

month.

• Taxpayers may file returns using unaudited

accounts but must subsequently submit

audited accounts within two months after the

revised due date of filing.

• Nigerian lawmakers are proposing a tax

relief to all registered companies that

maintains the same number of employees

excluding employee death, voluntary

resignation or resignation due to breach of

the Labour Act as of 1 March 2020 till 31

December 2020 will be entitled to 50%

income tax rebate on the total amount of

PAYE liabilities. The proposed relief

excludes upstream petroleum companies

liable to Petroleum Profit Tax Act.

• Field Audits, Investigations and Monitoring visits have been suspended until further notice


• Extension of time for filing VAT and

withholding tax from 21st to the last working

day of the month, following the month of

deduction

• Deferral of mortgage payment: This

proposed relief provides that all payments of

mortgage obligations on residential

mortgages obtained by individual

contributors to the National Housing Fund

will be deferred for a period of 180 days

effective from 1 March 2020. This may be

extended by the President for a further

period not exceeding 180 days subject to a

majority vote by members of the National

Assembly.

• Proposed Import duty waiver which will be

effective from 1 March 2020 to 31 December

2020, to grant waiver of import duty on

medical equipment, medicines, personal

protection equipment and other medical

necessities required for the treatment and

management of COVID-19 disease in

Nigeria. The import duty waiver period may

be further extended by the President in

exercise of his powers under the Customs &

Excise Tariffs etc (Consolidated) Act.


• The due date for filing Companies Income

Tax returns has been extended by one

month.

• Taxpayers may file returns using unaudited

accounts but must subsequently submit

audited accounts within two months after the

revised due date of filing.

• Extension of time for filing VAT and

withholding tax from 21st to the last working

day of the month, following the month of

deduction.

• Lagos Inland Revenue Service (LIRS) has

extended filing of annual returns for

Individuals, including self-employed

Internal

COVID-19 CRISIS 45

person(s) from 31 March 2020 to 31 May

2020

• Taxpayers can pay in Naira for foreign

exchange liabilities. The rate to be used is

the prevailing Investors and Exporters forex

window rate on the payment date.

• Taxpayers can now take advantage of e-

filing process to submit their documents

online and dedicated email addresses to

various offices are available on the website

• LRP has been waived for taxpayers who pay

early and file later and supporting docs can

be mailed to dedicated email addresses

• Taxpayers facing challenges in sourcing

FOREX to offset their liabilities can pay in

naira at the prevailing Investors & exporters

FOREX window rate on the da of payment

• The period to file PIT returns for Foreign

Affairs, Non-Residents, Military and Police

has been extended till the 30th June 2020


Source…………………………………………

• FIRS Public note on COVID -19 Palliative measures to cushion effect on taxpayer - 31 March 2020

• Press release on the 23rd March 2020 by the FIRS chairman


Internal

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Internal

COVID-19 CRISIS 47

Republic of Congo

General Measures

• Suspension, for 3 months, from April 2020,

of all audits performed in companies by

public administrations (General Inspection

of Finances, General Inspection of State,

etc.) as well as those initiated by local

government bodies;

• Audits related to the fight against high

prices and security are not concerned.

• Facilitation and acceleration of customs

clearance procedures for goods,

particularly pharmaceuticals, medical

equipment and essential food and hygiene

products;

• Non-application of inspection fees, in

accordance with the 2020 Finance Act (as

from April 15th instead of May 1, 2020 as

per the 2020 Finance Act).

• Suspension of post-clearance customs

audits for a period of 3 months, starting in

March, with the possibility of extension

after assessment of the health emergency.


• From April 1st, 2020, suspension of

ongoing in officio and ex officio tax audits

for a period of three months,

• Deadlines to respond to tax assessments

and statutory limitation periods are

extended accordingly;

• Extension of the time limit for reporting the

annual Statistic & Fiscal Declaration due

on May 20, 2020 to 25 August 2020, as

well as for the payment of the liquidation

balance of the corporate income tax and

industrial and commercial profits. For 2019

fiscal year, possibility to be granted a

monthly schedule with a deadline

extended to December 31, 2020 for the

payment of the balance of corporate

income tax;

• Monthly direct taxes declarations:

extension of deadline by one month from

the due date during the confinement

period. Thus, the fulfilment of the April

reporting obligations and the payment of

direct taxes to be carried out from 10 to 20

May 2020 are postponed from 10 to 20

June 2020, and so on, until further notice;

Individual Taxes

• Single Tax on Wages (TUS) of 7.5%:

Payment deferral until 30 June 2020 from

April onwards;

• Other taxes (occupancy tax for business

premises (TOL), property contributions for

built and unbuilt properties and tax on

shows, games and entertainment):

Payment deferral for two months from April

onwards;

• National Social Security Fund (‘CNSS’):

working day permanence from 9 a.m. to 1

p.m., without any late payment surcharges

or penalties for companies having

maintained their activities (in operation)

and wishing to pay social security

contributions.


• Quarterly declarations: declarations for the

first quarter to be made from 10 to 20 April

2020 are postponed from 10 to 20 June

2020;

• Unchanged: deadlines for the declaration

and payment of taxes due on a monthly

basis for indirect taxes and third-party

taxes with monthly payments, for which

the company or the legal taxpayer is the

collector;

• Non-application of penalties, fines and

interests for late payment for a renewable

period of two months, where necessary.


Source………………………………………

Circular released by the Ministry of Finance

on April 15, 2020.


Internal

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Internal

COVID-19 CRISIS 49

Senegal

General Measures

The President of Senegal, in his address to the Nation on Monday March 23, 2020 and from April 03, 2020, noted the catastrophic situation and, deemed necessary to take accompanying measures designed to contribute to ensure social stability and economic and particularly the


Companies and individuals can benefit from a partial reduction of their debt recognised as at December 31, 2019.

The individuals and companies concerned are those operating in the sectors of tourism, catering, hotels, passenger transport, education, culture, agriculture and the press.

Declaration of all targeted taxes including Corporate Income Tax and Personal Income Tax will take place no later than April 30, 2020.will take place no later than April 30, 2020.


Flexibility for VAT payment - Under the economic resilience program, the State will reimburse VAT credits on time shortcuts to deliver cash to businesses.

The files under investigation must be emptied within a week and the new files liquidated within two weeks. All points to be obstructed will be the subject of direct and prompt arbitration by the tax authorities.

Extension of the VAT payment deadline suspended from 12 to 24 months - As part of the investment support, there will be an extension of the deadline general payment of the suspended VAT recovered by the Customs and Tax Services from twelve (12) to twenty-four (24) months.

For companies that had started refunding suspended VAT, deadlines will be extended. For those who have not yet started the reimbursement, the duration is now 24 months instead of 12 months.


Deferred payment of taxes until July 15, 2020 for certain taxpayers.

This reprieve covers taxpayers in the following categories;

• Individuals and small and medium-sized enterprises (SMEs), whose annual turnover is less than or equal to 100 million CFA francs;

• Companies operating in the sectors most affected by the Covid-19 crisis, namely tourism, catering, hotels, passenger transport, education, culture, agriculture and the press, whatever their level of turnover.

The deferral of declaration and payment relates to all taxes due from April to June 2020. However, to facilitate the monitoring of their transactions, an online deposit system tax declaration will soon be offered to users who will be free to subscribe, without obligation to pay the corresponding payments before July 15, 2020.

Companies which are not affected by this deferral of declaration and payment, especially those who use tele-procedures, are required to subscribe to their reporting and payment obligations within the required deadlines.

Also, the filing of FY19 financial statements initially set for April 30, 2020, is postponed to June 30, 2020 for large and medium companies. For this deadline, an online filing system is available to the taxpayers concerned.


Source…………………………………………

• Finance Minister order n°017 of April

17th, 2020 concerning relating to the

period for liquidation and payment of

value added tax suspended under the

investment code;

• Press release of the Tax Administration

of April, 23th 2020, relating to the filing

of the financial statements;

• Security Minister order n°008207 of

March 24th, 2020, establishing a

temporary traffic ban;

• Ministerial order n°002-2020 dated April,

23th 2020, on tax measures in support

of businesses in the context of the

Covid-19 pandemic;


Internal

COVID-19 CRISIS 50

• Decree n° 2020-830 of 23 March 2020

proclaiming a state of emergency on the

national territory;

• Decree n° 2020-925 of April 3, 2020

extending the state of emergency

throughout the national territory.

Internal

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Internal

COVID-19 CRISIS 52

South Africa

General Measures

South Africa is on a three-week lock-down from 27 March 2020. The South African president announced several measures to mitigate the economic impact of the crisis in South Africa. We summarise some of the key points below:

• Regulations have been put in place to prohibit unjustified price hikes and to ensure that shops maintain adequate stocks of basic goods;

• Measures have been put in place to assist the informal sector where businesses will suffer as a result of the shutdown;

• Consultations are currently being conducted on a proposal for special dispensation for companies that are in distress because of COVID-19. Through this proposal employees will receive wage payment through the Temporary Employee Relief Scheme, which will enable companies to pay employees directly and avoid retrenchment; and

• Commercial banks have been exempted from the provisions of the Competition Act to enable them to develop common approaches to debt relief and other necessary measures.

We would expect similar provisions around tax payments and tax relief, but these have not yet been announced. Corporate Income Tax Measures

Tax compliant businesses with a turnover of less

than R50 million will be allowed to delay 20% of

their pay-as-you-earn liabilities over the next

four months, as well as a portion of their

provisional corporate income tax payments

without penalties or interest over the next six

months.

Other taxes

Under the Employment Tax Incentive, a tax

subsidy of up to R500 per month will be

provided for the next four months to those

private sector employees earning below R6,500.

It is expected that this will help over 4 million

workers.

The South African Revenue Service (“SARS”)

will also work towards accelerating the payment

of employment tax incentive reimbursements

from twice a year to monthly in order to alleviate

cash flow problems of compliant employers. The

temporary reduction of employer and employee

contributions to the Unemployment Insurance

Fund and employer contributions to the Skill

Development Fund is currently being explored.


The SARS has stated that taxpayers will have to fulfil their obligations, including meeting due dates for outstanding tax returns and that all payments should be made on time and that COVID-19 uncertainty should not be used as a reason for non-payment. Controlling bodies have made a submission to SARS requesting that the COVID-19 crisis be declared as "exceptional circumstances" and a "natural disaster" for purposes of the relevant tax legislation which allows for concessions in appropriate circumstances. At this stage, there is no indication of how SARS will respond to this submission. Unfortunately, should SARS not concede and declare this crisis an "exceptional circumstance" or "natural disaster", penalties and interest are likely to apply on late filing of tax returns and/ or late payment of taxes. For further updates, please follow this link

Source………………………………………………

• Presidential Directive of 22 March 2020


Internal

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Internal

COVID-19 CRISIS 54

Tanzania There are no current measures in place by the government, however for further updates, please follow this link


Internal

COVID-19 CRISIS 55

Internal

COVID-19 CRISIS 56

Uganda General Measures

The following measures have been put in place

by Uganda Revenue Authority:

Going forward, all physical documents should be

submitted via URA’s electronic channel, that

is, [email protected]

All other inquiries and communication should be

made via the URA portal http://ura.go.ug


Taxpayers who make any voluntary disclosure

during the months of March and April 2020 and

settle the principal tax will have their penalty and

interest waived in accordance with the law. This

is a welcome initiative that should be embraced.


The NSSF has granted a three-month amnesty to Ugandan businesses as a result of the COVID-19 crisis. The relief which took effect from 31 March 2020 is restricted to employers facing economic distress and allows them to reschedule payment of their NSSF contributions for April, May and June 2020 without being penalized. In order to benefit from the NSSF Amnesty, employers would need to make a formal request to the NSSF via [email protected] demonstrating how the COVID-19 crisis has affected their business.

Examples of industry players likely to be impacted by the crisis and encouraged to apply include the trade industry (importers and exporters), hospitality, education and sports, lotteries and gaming industries etc.

Following review of the amnesty applications by NSSF’s Compliance team (in which additional documentation may be sought), the team will confirm grant of the NSSF amnesty.

Please note that the amnesty is not a cancellation or waiver of contribution remittances but rather relief to allow distressed employers to overcome the challenges of COVID-19 and stay in business.

NSSF has also advised that plans are underway to enhance the NSSF employer portal to enable employers submit amnesty applications directly through the portal.

Other taxes

Notwithstanding the ongoing two-week nationwide lock down that took effect on 30 March 2020, the URA has confirmed that all customs border stations and customs warehouses will remain functional to facilitate movement of cargo, in line with the existing Customs laws and guidelines. Individual Taxes


Filing returns

a) A two-month extension to 31 May 2020 has been granted to September year-end taxpayers who were unable to file the FY19 final tax and FY20 provisional tax returns by 31 March 2020. The due date for making the corresponding final and provisional tax payments, that is, 31 March 2020 remains unchanged.

b) A 15-day extension to 30 April 2020 has

been granted to taxpayers who are unable to file the March monthly compliance returns, that is, VAT, PAYE, Local Excise Duty, Withholding Tax and Taxes under the Lotteries and Gaming Act by 15 April 2020. The due date for making the corresponding monthly tax payments, that is, 15 April 2020 remains unchanged.

It is advisable that a company intending to make use of the filing extensions does apply on the URA portal as well.

Payment of taxes under instalment arrangements

A two-month deferral to May 2020 has been

granted to taxpayers who executed Memoranda

of Understanding (MOU) with the URA and were

scheduled to make tax payments in March and

April 2020 but are unable to meet these

obligations as their businesses have been

impacted by the COVID-19 crisis. It is advisable

that an email communication is sent

to [email protected] requesting that the terms

of the MOU be restructured for the payments to

resume in May 2020.



http://ura.go.ug/




Internal

COVID-19 CRISIS 57

Source…………………………………………

• Circular – Uganda Revenue Authority COVID-19 Business Continuity Measures

• Circular – NSSF Extends Amnesty to Businesses Facing Economic Distress