Africa Tax In Brief (4 August 2015)

LESOTHO: Revenue Authority issues notices on customs procedures and processes

The Lesotho Revenue Authority ("LRA") published notices on its website regarding changes to commercial procedures and processes at the ports of entry/exit for customs purposes, including the introduction of computerized declarations and documentation, simplified procedures and advanced clearance. The procedures are to be introduced with effect from 22 August 2015 at entry/exit points in the Maseru region.

LRA Customs will also introduce a new customs procedures system (ASYCUDAWorld) in Maseru on 22 August 2015. Clearing agents and self-declarants need to register on the system in order to clear goods.

MAURITIUS: New tax objections procedures introduced

The Mauritius Revenue Authority on 1 July 2015 launched E-objection, a dedicated platform allowing for the electronic filing of objections against tax assessments in terms of the Income Tax Act, Value Added Tax Act, Environment Protection Act, Gambling Regulatory Authority Act, Customs Act, Excise Act and Customs Tariff Act.

New tax objection guidelines also became effective as of 1 July 2015. Guidance is provided in respect of instances where an amount equal to 10% of the tax assessment is to be paid in order for the objection to be valid, as well as possible methods of payment of the 10% of the tax assessment and the conditions under which a bank guarantee may be provided should the taxpayer be unable to pay 10% of the tax assessment because of cash flow issues.

NIGERIA: Taxability of Educational Institutions

The Lagos Tax Appeal Tribunal ("TAT") ruled on 29 July 2015 in the case of American International School of Lagos versus the Federal Inland Revenue Service that an educational institution rendering services of a public character, regardless of whether their services are affordable to the general public, is exempt from companies income tax ("CIT") and tertiary education tax ("TET").

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