Nigeria's recent reforms to the withholding tax (WHT) system mark a significant shift aimed at improving tax compliance and boosting government revenue. These changes, introduced under the Companies Income Tax Act (CITA) and the Personal Income Tax Act (PITA), cover a range of sectors and activities.
Opinion on Advance Income Tax on Cash WithdrawalSection 231AB describes a tax collection mechanism on cash withdrawals from individuals not appearing in the Active Taxpayers' List (non-ATL persons) through the insertion of section 231AB, mandating banking companies to deduct advance income tax at a rate of 0.6% on aggregate daily cash withdrawals exceeding Rs. 50,000. This provision bears a close resemblance to the repealed section 231A, which historically applied to both filers and non-filers at varying rates before being limited to non-filers at a uniform rate of 0.6% until its removal in the Finance Act, 2021. Over its 16-year span, section 231A underwent various amendments, providing exemptions for certain transactions, including Foreign Currency Accounts, Non-Resident Rupee Account Repatriable, interbank transactions, home remittances, and Roshan Digital Accounts (RDA). While section 231AB is legislatively described as a “reintroduction,” the industry expects the previously granted exemptions under section 231A to apply to the new provision, though legal prudence suggests awaiting formal confirmation from tax authorities through notifications or clarifications, as reintroductions do not automatically extend prior exemptions unless explicitly stated.
巴基斯坦关于提取现金预缴所得税的意见第
231AB 条规定银行公司对未出现在活跃纳税人名单中的个人（非活跃纳税人名单人员）的现金提取按
0.6% 的税率预扣所得税，订立一种征税机制。该条款与已废止的第
231A 条非常相似，在《
2021 年财政法》中被取消之前，该条款历来以不同的税率适用于申报者和非申报者，但仅限于非申报者，统一税率为
0.6%。在长达
16 年里，第
231A 条经历各种修订，为某些交易提供豁免，包括外币账户、可汇回的非居民卢比账户、银行交易、家庭汇款和
Roshan 数字账户 (
RDA)。虽然第
231 AB 条在立法上被描述为“重新引入”，但业界预计之前根据第
231A 条给予的豁免将适用于新条款。出于对法律的谨慎考虑，建议等待税务机关通过或澄清有关通知。除非明确说明，否则重新引入的条款不会自动延长之前的豁免。
SingaporeOverview of IRAS Annual Report FY2023/24The Inland Revenue Authority of Singapore (IRAS) collected a total of $80.3 billion in tax revenue for Financial Year (FY) 2023/24, 17% higher than in FY2022/23. This increase reflects the strong economic growth and nominal wage growth in Singapore in 2023. The total revenue collection represents about 77.6% of the Singapore Government’s Operating Revenue and 11.9% of Singapore’s Gross Domestic Product. The taxes collected are used to fund essential services for the community, grow the country’s economy, enhance the people’s living environment, as well as support social development programmes to improve the lives of Singaporeans.
新加坡IRAS 2023/24 财年年度报告概览新加坡税务局 (
IRAS) 在
2023/24 财政年度的税收总额为
803 亿新元，比
2022/23财政年度增加
17%，反映新加坡在
2023 年的经济和名义工资增长。税收总额约占新加坡政府收入的
77.6%，占新加坡国内生产总值的
11.9%。所得税收用于为社区提供基本服务、发展国家经济、改善人民的生活环境以及支持社会发展项目，以改善新加坡人的生活。
TajikistanTaxation in Tajikistan: Insights and Implications for BusinessesThe Tax Committee, in collaboration with the Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) Secretariat, examined the tax system, policy, and administration of the Republic of Tajikistan. The initiative aims to create a favorable tax environment to promote business development among partner countries through cooperation and best practice sharing. Key discussions highlighted Tajikistan’s efforts in digitalizing tax authorities, transforming customs administration, and improving risk management systems.
塔吉克斯坦塔吉克斯坦的税收：对企业的启示和影响塔吉克斯坦税务委员会与“一带一路” 税收征管合作机制（
BRITACOM）秘书处合作，研究塔吉克斯坦的税收制度、政策和管理。该倡议旨在通过合作和经验分享，创造有利的税收环境，促进合作伙伴国家之间的商业发展。当中主要讨论塔吉克斯坦在税务机关数字化、海关管理转型和改善风险管理系统方面所做的努力。
TurkeyChanges in Tax Legislation in TurkeyThe article summarizes the changes in tax legislation in Turkey, including local minimum corporate income tax, OECD’s Global Minimum Taxation, Multilateral Agreement for implementing STTR under OECD’s Pillar 2 rules, taxation of Companies manufacturing in Turkish Free Trade Zones, Green Transformation Support Programme, and the Corporate Tax Rate Increase on the Built Operate Transfer Models.
土耳其土耳其税收立法的变化文章概述土耳其税收立法的变化，包括当地最低企业所得税、经合组织全球最低税率、根据经合组织第二支柱规则实施
STTR 的多边协议、对在土耳其自由贸易区生产的公司征税、绿色转型支持计划以及提高建造、运营和转让模式的企业税率。
UAEUAE Corporate Tax: Key Aspects to determine taxable incomeThe UAE’s corporate tax system aligns with international standards and focuses on transparency. Taxable income is calculated by starting with accounting income, then adjusting for exempt income, such as dividends, and unrealized gains if the realization basis is adopted. Only expenses that are “wholly and exclusively” for business purposes are deductible, while interest deductions are limited by specific rules. Tax losses can be carried forward to offset up to 75% of future taxable income, ensuring compliance. Foreign tax credits can be claimed to avoid double taxation. By following these rules, businesses can optimize their tax position and avoid potential penalties.
阿联酋阿联酋企业税:
确定应纳税收入的主要方面。阿联酋的企业税制与国际标准接轨，并注重透明度。应税收入的计算方式是，首先计算会计收入，然后根据免税收入（如股息）和未实现收益（如采用变现基础）进行调整。只有“完全且专门”用于商业目的的支出才可扣除，而利息扣除则受到特定规则的限制。税收损失可以结转，最多可抵消未来应税收入的
75%，确保合规。企业可以申请外国税收抵免，以避免双重征税。通过遵守这些规则，企业可以优化其税务状况，避免潜在处罚。
UKDeath and Taxes on UK AssetsUK Inheritance Tax (IHT) at death is chargeable at up to 40%. Significant savings can be achieved when enacting planning over 7 years before death.
Non-domiciled individuals are only liable to IHT on UK assets unless they are deemed domiciled.
Trusts will typically remain non-domiciled if set up when the settlor was not UK domiciled, preventing IHT. However, this will likely change per the upcoming budget.
Non-domiciled spouses of UK domiciled individuals may save IHT by electing to be treated as UK domiciled.
Residential property sales are reportable within 60 days.
Estates meeting conditions may have simplified tax reporting requirements.
英国英国遗产税英国遗产税 (
IHT)的税率高达
40%。如在去世前
7 年以上制定相应计划，可大幅节省开支。
非定居英国的个人只需缴纳英国资产的遗产税，被视为定居英国的人士则除外。
倘若信托设立时，委托人非定居英国，则信托一般视为非在英国状态，从而免缴遗产税。然而，根据即将发布的政府预算案，这种情况可能有变。
定居英国的个人的非定居英国配偶可以通过选择被视为定居英国者来节省遗产税 。
出售住宅物业应在
60 天内申报。
符合条件的遗产可望简化报税要求。
