Tax Controversy and Dispute Resolution - Africa Insight Series May 2021


We are delighted to share insights from recent tax cases from the Tax Appeal Tribunals and Courts in Kenya, Nigeria and South Africa. This seminal publication from PwC’s Tax Controversy & Dispute Resolution Team aims to bring businesses and taxpayers up to date with landmark tax decisions.

Some of the cases analysed from Kenya include cases relating to the definition of exported services for VAT purposes, taxpayer’s right to VAT refunds for exported services where no agency relationship exists, definition of “interest” for the purpose of the Excise Duty Act 2015 and whether interchange fees earned by banks issuing credit / debit cards are subject to VAT.

From Nigeria, we analysed decisions relating to the extent of the executive’s power to make or amend tax statutes, applicability of Double Tax Treaty Commentary to the France Nigeria Double Tax Treaty with respect to income from shipping operations, the applicability of Value Added Tax to commercial and residential leases as well as the precedent setting decision on the applicability of Withholding Tax to sales in the ordinary course of business, an appeal in which our Tax Controversy & Dispute Resolution team represented the taxpayer.

Finally, cases analysed from South Africa include cases relating to the Voluntary Disclosure Programme (VDP), particularly on the question of whether interests can be remitted and the definition of “voluntary“ and “disclosure” under the VDP, instances where VAT refunds would be made to taxpayers and potential liability of representative taxpayer or withholding agent for taxes of third party taxpayer.


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Contact us

Elle-Sarah  Rossato

Elle-Sarah Rossato

Tax Controversy and Dispute Resolution Leader, PwC South Africa

Tel: +27 (0) 11 797 4938

Lihle Qasha

Lihle Qasha

Senior Associate, PwC South Africa

Tel: +27 (0) 11 059 7627

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