Africa New and Changed Reports

The Ministry of Finance published a Press Release on 7 December 2018 (please see attached).

According to the Press Release, the Ministry of Finance has developed an integrated information technology solution for administration of taxes.

The new system, known as Integrated Tax Administration System (ITAS), will replace the existing legacy system (Taxlive) and is expected to become operational as from 17 January 2019.

These changes were released to our Namibian clients early in April, but

There are two ways to submit the Employees Tax Return online:

Capture employee’s details individually (one by one), or
Complete and upload the excel sheet template (with all the employee’s details) generated from the payroll.

The payroll system is required to generate the excel sheet template populated with the required values.

The report must be generated and submitted monthly.

This report was released to our Namibian users early in April, but if you have not yet installed it, it is also part of this release.

The new ETX Return is available on the Namibia Report Screen.

Before using the report, you must complete the Report Setup.

NOTE:

On the Report Setup, you must link the applicable Payroll Definition Lines to the selection fields on both Report Setup 1 and Report Setup 2 screens

After completing the Report Selections, you can continue to run the report.

When running the report additional setup information is required and must be completed to create the submission file with the correct required data.

The following fields must be completed:

Field	Description
Other Allowance Type	Enter the Type of Allowance description, for example "Cell phone". The Inland Revenue Department (IRD) confirmed that any of the following options will be accepted if there are more than one 'other allowance types'. Cell phone and Computer Cell phone & Computer Cell phone, Computer
Other Income Type	Enter the Type of Income description, for example "Leave Paid Out".

Field

Description

Other Allowance Type

Enter the Type of Allowance description, for example "Cell phone". The Inland Revenue Department (IRD) confirmed that any of the following options will be accepted if there are more than one 'other allowance types'.

Cell phone and Computer
Cell phone & Computer
Cell phone, Computer

Other Income Type

Enter the Type of Income description, for example "Leave Paid Out".

Once all the selections have been made, you can continue to run the report.

Depending on how your browser has been set up, the file will either download automatically or you will need to follow the message on the screen and click on the hyperlink to download the file.

The report will open in MS Excel. The submission file and summary report can be saved in a location specified by you.

The report is protected in MS Excel and values cannot be changed but because certain values are not currently captured on the payroll, the following fields must be completed manually on the completed report:

Column	Field Name	Detail
F	Housing Type	Dropdown field where you must select the applicable option per employee: Free Housing Housing Allowance Mortgage Bond Subsidies
G	Reference Number	The reference number issued by the IRD as per the employer registration of the housing scheme. In the case of free housing, no reference number is required.
W	Pension Fund Name	If more than one Deduction Line is selected for Pension Fund, then this field will not be populated and must be completed manually.
X	Registration No. of Fund	If more than one Deduction Line is selected for Pension Fund, then this field will not be populated and must be completed manually.
Z	Provident Fund Name	If more than one Deduction Line is selected for Provident Fund, then this field will not be populated and must be completed manually.
AA	Registration No. of Fund	If more than one Deduction Line is selected for Provident Fund, then this field will not be populated and must be completed manually.
AC	Retirement Fund Name	If more than one Deduction Line is selected for Retirement Fund, then this field will not be populated and must be completed manually.
AD	Registration No. of Fund	If more than one Deduction Line is selected for Retirement Fund, then this field will not be populated and must be completed manually.
AF	Study Policy Name	If more than one Deduction Line is selected for Study Policy, then this field will not be populated and must be completed manually.
AG	Registration No. of Fund	If more than one Deduction Line is selected for Study Policy, then this field will not be populated and must be completed manually.
AM	Tax Directive Number_1	Number of directive as indicated on directive
AN	Tax Directive Type_1	Type of directive as indicated on the directive
AO	Date of termination of service/Accrual Date_1	Date of termination of service/accrual date as per the directive. According to the Revenue Authority the required format is DD/MM/CCYY
AP	Reason_1	Reason for directive as indicated on directive
AU	Tax Directive Number_2	Number of directive as indicated on directive
AV	Tax Directive Type_2	Type of directive as indicated on the directive
AW	Date of termination of service/Accrual Date_2	Date of termination of service/accrual date as per the directive. According to the Revenue Authority the required format is DD/MM/CCYY
AX	Reason_2	Reason for directive as indicated on the directive
BC	Tax Directive Number_3	Number of directive as indicated on directive
BD	Tax Directive Type_3	Type of directive as indicated on the directive
BE	Date of termination of service/Accrual Date_3	Date of termination of service/accrual date as per the directive. According to the Revenue Authority the required format is DD/MM/CCYY
BF	Reason_3	Reason for directive as indicated on directive
BK	Tax Directive Number_4	Number of directive as indicated on directive
BL	Tax Directive Type_4	Type of directive as indicated on the directive
BM	Date of termination of service/Accrual Date_4	Date of termination of service/accrual date as per the directive. According to the Revenue Authority the required format is DD/MM/CCYY
BN	Reason_4	Reason for directive as indicated on directive
BS	Tax Directive Number_5	Number of directive as indicated on directive
BT	Tax Directive Type_5	Type of directive as indicated on the directive
BU	Date of termination of service/Accrual Date_5	Date of termination of service/accrual date as per the directive. According to the Revenue Authority the required format is DD/MM/CCYY
BV	Reason_5	Reason for directive as indicated on directive

New Nigeria Capital Gains Tax Return

The Lagos State Internal Revenue Service (LIRS) has issued a Public Notice on 4 January 2019. According to this notice, employers have been appointed as collecting agents for Capital Gains Tax (CGT) due on the capital sum paid for loss of employment.

In summary, compensation for loss of employment is currently exempt from PAYE. However, from January 2019, it will be subject to CGT at 10%. Employers should deduct 10% CGT from the compensation for loss of employment due to every terminated employee.

Employers are required to file, alongside their respective annual returns, a statement showing all recipients of capital sums.

This was released to our Nigerian users after Release 5.2a, but if you have not yet installed it, it is also part of this release.

The Capital Gains Assessment Form is available on the Nigeria Report Screen.

Before using the report, you must complete the Report Setup.

NOTE:

On the Report Setup, you must link the applicable Payroll Definition Lines included for Total Payment Charged to CGT and Total Capital Gains Tax Deducted and paid to LIRS.

After completing the Report Selections, you can continue to run the report.

On the next screen, a list will be populated with all employees included in the report, e.g. employees with Capital Gains earnings.

Complete the following fields:

Receipt Number for the payment made to LIRS
Receipt Date for the payment made to LIRS

Depending on how your browser has been set up, the report will either download automatically or you will need to follow the message on the screen and click on the hyperlink to download the report.

The report will open in MS Excel. The report can be saved in a location specified by you.

The report is protected in MS Excel and values cannot be changed.

Existing Report Changes

The following issues came to our attention after installing Release 5.2a and they have subsequently been resolved:

Country	Report	Detail
Items Resolved
Botswana	Stanbic nBOL Bank File	The file was rejected due to an incorrect file delimiter in the export file.
Ghana	111A &111B Report	The incorrect value for Income from Employment was printing on the report.
Ghana	Ghana DT0108a	The headcount section for Staff Movement\Position was incorrectly including old terminations from the previous tax.
Kenya	CitiBank DFT Bank File	The file was rejected due to additional leading zeroes added to some of the fields in the bank file.
Kenya	P9 Tax Deduction Cards	When printing the tax certificates to the printer, the page alignment was incorrect resulting in the certificate printing over more than one page.
Mozambique	Standard Bank SFI	The file was rejected due to leading zeroes in the Branch Code field.
Requests Implemented
Zimbabwe	All Bank Files	An additional payroll currency option is available when you run any of the Bank Files. The currency descriptions changed to cater for: Zimbabwean Dollar (ZWD) and Zimbabwean Dollar (ZWL).

New Bank Files

The following new bank file was added to the system:

Country	Report	Detail
Lesotho	Nedbank NedInform Free-Format Bank File	This bank file is available to customers of Nedbank. The bank file is available from the Lesotho Report Menu.