JerseyAuthor: Giulia Gallo> Minimum GST threshold on importation of goods reduced.
> COVID-19 pandemic: social security contributions rate to be temporarily reduced.(Reviewed up to 10 September 2020)MontenegroAuthor: Igor Soldatovic(Reviewed up to 10 September 2020)SerbiaMacauAuthor: Ying Zhang> COVID-19 measure: Reduction in tax payable for tax year 2019.
> COVID-19 measure: Additional reduction in property tax payable and properties exempt from property tax.
> COVID-19 measure: Donations that qualify for full deduction.
> COVID-19 measure: Exemption from stamp duty.
> COVID-19 measure: Temporary exemption from tourism tax.
> COVID-19 measure: Increase in standard deduction.
> COVID-19 measure: Additional deduction for property tax payable and exemption of residential properties from property tax.(Reviewed up to 7 September 2020)PolandAuthor: Magdalena Olejnicka> COVID-19 pandemic: Exemption from tax on commercial properties.
> COVID-19 pandemic: exemption from tax on commercial properties.
> Mandatory withholding tax postponed.
> Hybrid rules contained in the ATAD implemented.(Reviewed up to 1 September 2020)Saudi ArabiaAuthor: Salah Gueydi> New circular on capital gains realized on restructuring transactions
> Tax ruling guideline updated
> Constituent entities required to notify the GAZT the reason for exemption from CbC filing.
> VAT transitional guideline issued on the increase of the VAT rate from 5% to 15%
> Customs duty increased for certain items effective from 10 June 2020.
> Tax regime on capital gains from shares clarified.(Reviewed up to 29 August 2020)TanzaniaAuthor: Emmanuel Mkaro> Contributions made to the AIDS Trust Fund and to the government in the fight against COVID-19 are tax deductible.
> Unutilized losses are only deductible up to a maximum of 70% of the income of the year before deducting the losses.
> Incomes of non-residents are to be taxed through a representative assessee or a beneficial owner.
> The definition of associate has been expanded.
> Agricultural crop insurance is exempted from VAT.
> Personal income tax rate bands increased.
> Exemption of benefits granted to former speakers and deputy speakers and former members of parliament.
> Fees or commissions paid to commercial banks and to digital payment agents subject to 10% withholding tax.
> Introduction of mandatory disclosure of beneficial owners of the business.
> Reporting persons under the Anti-Money Laundering Act are required to keep details of beneficial owners.
> Postponement of commencement of trade through the Africa Continental Free Trade Area.(Reviewed up to 20 August 2020)PakistanAuthors: Ikramul Haq, Huzaima Bukhari> Reduced tax rates on gains from disposal of immovable property.
> Revised dividend withholding tax rates.(Reviewed up to 10 August 2020)Central African RepublicAuthor: Pila Khan Teyim> Suspension of advance payment on sales of diamonds and gold.
> Withholding tax applies to rent of real estate.(Reviewed up to 30 June 2020)Congo (Rep.)Author: Yassir Kamal Kaikani(Reviewed up to 30 June 2020)