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Africa regulatory ENSight 2020 | 05

*Coronavirus (COVID-19) regulatory measures

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sector measure effective date/status key points and impact

Applies to multiple sectors

EAC Administrative Guidelines to Facilitate Movement of Goods and Services During the COVID-19 Pandemic

Published in April 2020. The Guidelines provide measures to:• complement national measures against the COVID-19 pandemic;• ensure smooth uninterrupted movement of goods and services

during the COVID-19 pandemic;• encourage local production of essential products;• enhance regional awareness on measures instituted against the

COVID-19 pandemic; and • mitigate the negative impacts of COVID-19 on the movement of

goods and services.


EAC COVID-19 Response Plan Published in April 2020 by the EAC.

The Response Plan is intended to:• ensure a joint and well-coordinated mechanism to fight COVID-19 in

the Region;• facilitate the movement of goods and services in the region;• mitigate fundamental impacts of the pandemic on the various vital

economic and social sectors of the EAC region, including: • ensuring sufficient supply of essential food; • keeping businesses afloat, especially micro, small and

medium enterprises;• maintaining employment; • adapting and reorienting businesses; and• promoting and utilising locally made products as much as

possible; and• facilitate a harmonised and coherent implementation of priority

activities that will be instrumental in economic recovery in the short-term.

East African Community (“EAC”)

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Additional Measures Announced by EAC Partner States in Response to the COVID-19 Pandemic and their Implications

Published on 14 May 2020 by the East African Business Council.

The document outlines measures taken by EAC member states, as well as implications thereof, under various areas of intervention including:• restrictions on Movement of People and cargo between borders;• security at border points;• curfews;• employment creation;• progressive re-opening of the economy;• monetary Policy; and• Post COVID-19 economic recovery plans.

East African Community (“EAC”)

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Measures in COMESA Member States in Response to COVID-19: 7th edition (consolidated)

Published on 22 May 2020. The report:• comprises a list of measures that COMESA member states have put

in place to contain the spread of COVID-19, which:• cover trade facilitation and support to businesses,

protection of the vulnerable from the impact of the spread of the virus and other relevant measures;

• include the support received from the international community Aid agencies; and

• include a trend line on the number of cases reported.

Common Market for Eastern and Southern Africa (“COMESA”)

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Report on the COVID-19 Pandemic in the SADC region: Bulletin No. 5

Published in May 2020. The Bulletin: • provides an overview of the global, continental and regional

overview of the pandemic;• focuses on measures that several SADC member states have

implemented in light of depressed economies; • provides an analysis of the costs and benefits of lifting lockdown and

other COVID-19 preventative measures; • further highlights the importance of undertaking a risk assessment

of each country, including at sub-national level, prior to the lifting of lock down and other measures;

• tracks the socio-economic issues emanating from COVID-19; and• makes reference to the importance of information and

communications technology (“ICT”), as a driver for economic growth as well as a facilitator for business continuity in these challenging times.

Southern African Development Community (“SADC”)

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Public services Executive Decree No. 163/20 (Reopening of all services of the Ministry of Justice and Human Rights) of 30 April 2020.

Effective from 30 April 2020. The Executive Decree provides for the reopening of all services of the Ministry of Justice and Human Rights under the terms and conditions set out in Presidential Decree No. 120/20 of 24 April 2020.

Health and safety Presidential Decree No. 142/20 (Public Calamity Situation) of 25 May 2020

Effective from 26 May 2020. The Presidential Decree:• repeals all acts carried out by the bodies of central and local

government contrary to the provisions of this Decree; • declares a situation of Public Calamity from 26 May 2020, which

lasts as long as the risk of the spread of the SARS-COV-2 Virus and COVID-19 pandemic remains;

• defines prevention and control measures to prevent the spread of the SARS-CoV-2 virus and the COVID-19 disease;

• defines the measures for the duration of the situation of Public Calamity, as well as the rules for the functioning of public and private services, with a view to prevent and mitigate COVID-19; and

• provides individual protection measures, such as mandatory use of face masks, mandatory quarantine and testing, and special protection of vulnerable citizens.

Angola

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Labour / Employment

Press Release: Return to Work Advisory Issued on 7 May 2020. • The Advisory:• provides that, as communicated by President Mokgweetsi Masisi ,

the Government will ease the COVID-19 restrictions over a three-week period with the return to work phases starting from 8-14 May 2020;

• requires that, until 14 May 2020, people to continue to stay at home and apply for movement permits using the current system;

• requires employers to contact their line Ministries to apply for access to a portal that will register and issue pink permits for their employees to travel to their workplaces;

• mandates that only 25% of the workforce may return to work during the initial phase of 8-14 May 2020;

• provides that relevant Ministries will guide their respective sectors on the process to follow in order to return to work incrementally through a permit system; and

• requires employers to ensure that the necessary measures are put in place and adhered to in order to combat the spread of COVID-19.

Tax Income Tax (COVID-19) (Deferment of Self-Assessment Tax) Order, 2020, Statutory Instrument No. 73 of 2020

Effective from 1 March 2020.

Published in the Botswana Government Gazette on 4 May 2020.

The Order:• allows deferment of tax payments in certain instances and under

specified conditions, where a taxpayer is required to pay tax under the Income Tax Act;

• defines taxpayers that are eligible for the deferment of the amount of tax payable;

Botswana

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Tax Income Tax (COVID-19) (Deferment of Self-Assessment Tax) Order, 2020, Statutory Instrument No. 73 of 2020 … Continued



• provides that where a taxpayer has an amount deferred, the deferred amount shall be due and payable from 1 March 2021 to 31 December 2021 and shall not be charged interest. However, any deferred amount that remains unpaid after this period, shall be charged interest at the rate of 1.5% for each month or part of a month during which the amount remains unpaid, compounded monthly.

Transport Lifting of Road Transport Restrictions, Government Notice No. 193 of 2020

Effective from the 21 May 2020.


The Notice:• revokes Lifting of Road Transport Restrictions, Government Notice

No. 185 of 2020; and • lifts the road transport restrictions imposed by the Emergency

Powers (COVID-19) Regulations, 2020, under the specified conditions.

Banking / Finance Announcement: Availability of Guidelines for the Government of Botswana COVID-19 Loan Guarantee Scheme

Issued on 22 May 2020 by the Ministry of Finance and Economic Development.

The Announcement:• provides that, as part of Government’s economic response to the

COVID-19 pandemic, a COVID-19 Loan Guarantee Scheme (“Scheme”) will be offered to affected businesses. Guidelines for the Scheme (“Guidelines”) are available;

• explains that the purpose of the Scheme is to encourage lending to qualifying businesses by offering a partial Government guarantee of 80% to banks against losses to eligible applicants. Banks will retain the remainder of 20% risk of the financial facility; and

• provides that all business sectors are eligible for the Scheme, provided they meet the requirements as stipulated in the Guidelines.

Botswana

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Labour / Employment

Spot Announcement: Names of Wage Subsidy Claimants Available on the Ministry’s Website

Issued on 26 May 2020 by the Ministry of Finance and Economic Development.

The Announcement:• provides that a list of more than 140 000 individual beneficiaries

with their national identity numbers, the companies they work for and the amounts they are supposed to claim for the month of April 2020 has been posted on the Ministry’s website;

• advises all the companies that have successfully been paid and have not yet paid their employees to do so expeditiously; and

• encourages employees to liaise with their organisations/companies before escalating their complaints to appropriate Government structures.

Botswana

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Health and safety Decree-Law No. 47/2020 (Rules for Wearing Masks) of 25 April 2020

Effective from 26 April 2020. The Decree-Law:• establishes rules for the use of masks, as a complementary measure

to limit the transmission of COVID-19 in the community; and • sets out other measures of hygiene, prevention of contagion and

health surveillance.

Health and safety Joint Ordinance No. 17/2020 (Guidelines for the production and Use of Non-Medical Masks, for Social or Community Use) of 28 April 2020

Effective from 29 April 2020. The Joint Ordinance:• approves the guidelines for the production and use of non-medical

masks, for social or community use;• specifies the minimum protection requirements and production and

use requirements of reusable masks; • notes that the use of such masks does not imply any change to the

containment measures, hand hygiene and respiratory etiquette, and the procedures to be adopted, in particular, by schools and employers to improve the protection of employees; and

• does not apply to masks that health professionals must wear in the performance of their duties.

Marketing Joint Ordinance No. 18/2020 (Procedure for the Commercialisation of Non-Medical Masks for Social or Community Use) of 5 May 2020

Effective from 6 April 2020. The Joint Ordinance:• applies for the duration of the COVID-19 pandemic;• applies to the entire procedure of commercialisation of non-medical

masks for social or community use;• approves the marketing procedure for non-medical masks for social

or community use;• provides that producers must place their products on the market

exclusively through the distributing company (EMPROFAC SARL) certified by the competent authority; and

Cabo Verde

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Marketing Joint Ordinance No. 18/2020 (Procedure for the Commercialisation of Non-Medical Masks for Social or Community Use) of 5 May 2020 … Continued

Effective from 6 April 2020. • in turn, the certified distributing company makes wholesale distribution to various medical and retail entities, and cooperatives and community associations. Importers of medical devices and personal protective equipment may use this retail distribution structure.

Marketing Decree-Law No. 50/2020 of 7 May 2020 Effective from 8 May 2020. The Decree-Law:• applies to entities certified for the marketing of non-medical masks

for social or community use, pursuant to Joint Ordinance No. 18/2020 of 5 May 2020 [see above];

• lays down the maximum marketing margin for non-medical masks for social or community use, medical devices (“DM”) and personal protective equipment (“PPE”), as well as the maximum marketing price scheme for authorised retailers; and

• sets fines for non-compliance with the rules, including up to CVE500 000, which may include the loss of authorisation for the production and marketing of DM and PPE and the refund of incentives received. 100% of the proceeds of fines will be allocated to the National Emergency Fund (“FNE”).

Health and safety Law No. 88/IX/2020 of 7 May 2020 The Law shall take effect on 1 April 2020, with the exception of Article 10 which takes effect on 8 May 2020.

The Law:• establishes an exceptional and transitional regime for the

manufacture, import, placement and making available on the national market of medical devices (“DM”) and personal protective equipment (“PPE”) for the purpose of preventing COVID-19 contagion;

• provides for customs incentives and beneficiaries thereof;

Cabo Verde

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Health and safety Law No. 88/IX/2020 of 7 May 2020 … Continued

The Law shall take effect on 1 April 2020, with the exception of Article 10 which takes effect on 8 May 2020.

• notes that the incentives provided for in this Law do not invalidate those provided for in the Value-Added Tax Code, the Tax Benefit Code and other supplementary laws; and

• exempts the transfer of the following goods from value-added tax (“VAT”):

• surgical masks for social use (both single use and reusable);• respiratory protection semi-masks;• masks with integrated visors;• masks made in Cabo Verde by authorised companies; and• ethyl alcohol and alcoholic-based skin disinfectant gel.

Health and safety Resolution No. 73/2020 (Conditions of Repatriation of Cape Verdean Citizens) of 15 May 2020

Effective from 15 May 2020. The Resolution lays down the conditions for the repatriation of citizens of Cabo Verde, usually residing in Cabo Verde, who are temporarily outside the country for professional, health and tourism reasons, and have been prevented from returning to the country as a result of a ban on flights and maritime connections, because of the COVID-19 pandemic.

Banking / Finance Resolution No. 74/2020 (Amendment to the Micro Entrepreneurship Promotion Programme) of 26 May 2020

Effective from 27 May 2020. The Resolution: • amends Resolution No. 97/2017 of 22 August 2017 establishing the

Micro Entrepreneurship Promotion Program with regard to the financing conditions of partner banks, with a view to addressing the threat to the economy as a result of the COVID-19 pandemic; and

Cabo Verde

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Banking / Finance Resolution No. 74/2020 (Amendment to the Micro Entrepreneurship Promotion Programme) of 26 May 2020 … Continued

Effective from 27 May 2020. • amends article 12 relating to the financing conditions by banks to provide as follows:

• the interest subsidy by the state is up to 80% of the rate negotiated with commercial banks; and

• to guarantee the credit line, agreed with commercial banks, the Directorate General of the Treasury grants an endorsement, in the amount of CVE180-million.

Cabo Verde

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Government’s Coronavirus Pandemic (COVID-19) Response Strategy: Special Statement by the Prime Minister, Head of Government

Issued by the Prime Minister’s Office.

The Statement:• provides for the following easing and support measures, decided by

President Paul Biya, in order to relieve the sectors hard hit by COVID-19:

• the opening after 18:00 of bars, restaurants and leisure facilities, with the obligation for customers and users to respect barrier measures, in particular the wearing of protective masks and social distancing;

• the suspension for the second quarter of 2020 of general accounting audits, except in cases of suspected tax evasion;

• the postponement of the deadline for filing Statistical and Tax Declarations, without penalties in case of payment of the corresponding balance;

• the granting of moratoria and deferrals of payment to companies directly affected by the crisis, hence, suspending forced recovery measures against them;

• supporting the finances of companies through the allocation of a special envelope of CFAF25-billion for the clearance of stocks of VAT credits awaiting reimbursement;

• the postponement of the deadline to pay land taxes for the 2020 financial year, to 30 September 2020;

• full deductibility for corporate income tax purposes of donations and gifts made by companies for the fight against the COVID-19 pandemic;

• the exemption from Tourist Tax in the hotel and catering sectors for the rest of the 2020 financial year, as from March;

Cameroon

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Government’s Coronavirus Pandemic (COVID-19) Response Strategy: Special Statement by the Prime Minister, Head of Government … Continued

Issued by the Prime Minister’s Office.

• the suspension for a period of three months (April, May and June) of onsite inspections by the National Social Insurance Fund (“NSIF”);

• the cancellation of penalties for late payment of social security contributions due to the NSIF, upon reasoned request;

• spreading the payment of social security contributions for the months of April, May and June 2020 over three instalments, upon reasoned request; and

• the maintenance, for three months from May to July, of the payment of family allowances to staff of companies which are unable to pay social security contributions or which have placed their staff on technical leave because of the economic downturn, particularly in the catering, hotel and transport industries.

Cameroon

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Tax COVID-19 pandemic emergency tax measures announced

Announced on 14 April 2020 by the president.

The measures are aimed at alleviating the economic impact of the COVID-19 pandemic.

Please refer to the ENSafrica Tax ENSight for further detail.

Customs and Excise

Order No. 076/PR/MFB/DGSDDI/2020: Exemptions on import duties and taxes on medical products and materials: Minister of Finance and Budget

Effective from 24 April 2020. The Order:• repeals all previous contrary provisions including the Joint Decree

No. 069/PR/MFB/MMDICPSP/DGM/2019 of 10 May 2019; and• exempts, until 31 December 2020, imports of basic necessities,

medical products and medical materials from import duties and taxes.

Chad

https://www.ensafrica.com/news/detail/2755/africa-tax-in-brief/

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Tax Circular Note No. 0247/MFB-CAB Issued on 15 April 2020 by the Minister of Budget.

The Circular provides measures aimed at alleviating the economic impact of the COVID-19 pandemic

Please refer to the ENSafrica Tax ENSight for further detail.

Customs and Excise

Measures to prevent and/or combat the spread of COVID-19

Issued on 23 April by the Directorate General of Customs and Indirect Duties.

The measures include:• implementation of customs facilitation measures in order to meet

social distancing requirements in the face of the imperatives of maintaining economic activity and the supply chain during the COVID-19 pandemic;

• for the upstream hydrocarbon sector, the deadline for sending lists of goods eligible for customs privileges for approval by the Directorate General of Customs and Indirect Duties, previously fixed at 31 March 2020 by Memorandum No. 032 MFB/DGDDI-DRC of 6 March 2020, is postponed until the end of the COVID-19 containment measures;

• benefit of emergency or humanitarian shipments from the direct removal procedure through the Exceptional Removal Authorization (“AETEX”) support; and

• imports by the local pharmaceutical industry, in the context of the COVID-19 pandemic, benefit from the direct removal procedure through the AETEX support.

Republic of Congo

https://www.ensafrica.com/news/detail/2755/africa-tax-in-brief/

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Press Statement: Revocation of Selected Business Operations

Issued on 23 April 2020 by the Ministry of Commerce, Industry and Trade.

The Statement:• Revokes specified permits such as agents and consultants, dry

cleaners, craft vendors, furniture shops, general dealers not selling food items etc., effective from 24 April 2020;

• provides that the following businesses shall continue to operate but under specified strict conditions:

• retail outlets selling baby clothes and essentials;• stationery shops;• automobile workshops, spares shops, repairs and

breakdown services; and • construction;

• provides that the following essential industries will remain operational under the conditions set out by the Government:

• food and agriculture;• retail and consumer goods suppliers;• network infrastructure;• medical and health;• forestry and sawmills;• IT systems and telecommunications;• finance and insurance;• tourism and hospitality;• communications;• hardware shops;• funeral parlours;• NGOs; and• public transport and cross-border trade transport.

Eswatini

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Health and safety Press Statement: Price of Hand Sanitisers Issued on 28 March 2020 by the Deputy Prime Minister’s Office.

The Statement provides that Government has set the price for hand sanitisers to an amount not exceeding SZL150 per litre.


Prime Minister’s Statement: Partial Lockdown Easing

Issued on 6 May 2020. The Statement:• provides for the gradual easing the partial lockdown on the

economy from 8 May 2020;• sets out measures and conditions of the eased partial lockdown to

allow the gradual opening of the economy to the following businesses, which will have to seek permission to operate from the Ministry of Commerce, Industry and Trade:

• manufacturing and production;• agents and consultants;• furniture shops; • dry cleaners; • retail clothing shops; • tailors and dressmakers (that produce face masks and

personal protective equipment); • vehicle testing stations; and • deco shops;

• provides that government will provide relief for tax compliant small and medium enterprises to the value of SZL90-million; and

• states that the Ministry of Agriculture has in place means to assist farmers.

Eswatini

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Prime Minister’s Statement: Partial Lockdown Easing

Issued on 29 May 2020. The Statement:• allows more businesses to operate under strict health conditions.

These businesses will have to apply for approval to operate through the Ministry of Commerce, Trade and Industry;

• provides that the proposed electricity tariff increase will be discontinued; and

• provides that the water tariff increase that was previously deferred will again be deferred for one additional month from 1 June 2020 to 30 June 2020.

Eswatini

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Health and safety Imposition of Restrictions Act, 2020 (Act 1012)

Published in Government Gazette on 21 March 2020.

The Act:• provides for powers by the President to impose restrictions on

persons to give effect to relevant paragraphs of article 21 of the Constitution in the event or imminence of an emergency, disaster or similar circumstance to ensure public safety, public health and protection;

• gives the President the power to grant exemptions to any restrictions imposed;

• provides that an imposed restriction may not exceed three months, subject to shortening or extension, for not more than one month at a time, by the President; and

• imposes a fine not less than 1 000 and not more than 5 000 penalty units (GHS12 000 - GHS60 000) or imprisonment of not less than four years and not more than 10 years, or both.

Telecommunications Emergency Communications System Instrument, 2020, Executive Instrument No. 63 of 2020


The Instrument:• establishes an emergency communications system to trace all

contacts of persons suspected of or actually affected by public health emergency and identify places visited by persons suspected or actually affected by the public health emergency;

• requires network operators or service providers to make their systems available to the state for the mass dissemination of information to the public in the case of an emergency, including a public health emergency;

• requires network operators or service providers to cooperate with the National Communications Authority Common Platform to provide information to state agencies in the case of an emergency, including a public health emergency; and

Ghana

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Telecommunications Emergency Communications System Instrument, 2020, Executive Instrument No. 63 of 2020 … Continued


• provides for the establishment of a Central Subscriber Identity Module Register and a Central Equipment Identity Register.

Finance Novel Coronavirus (COVID-19) National Trust Fund Act, 2020 (Act 1013)

Published in Government Gazette on 3 April 2020.

The Act establishes the Novel Coronavirus National Trust Fund which is mandated to raise money to complement the efforts of government to combat the COVID-19 pandemic and also design a programme to help the vulnerable and the needy with the amount of funds that will be raised.

Health and safety Imposition of Restrictions (Coronavirus Disease (COVID-19) Pandemic) (No. 5) Instrument, 2020, Executive Instrument No. 68 of 2020

Effective from 17 April 2020. The Instrument:• extends restrictions on travel to Ghana for a further period of two

weeks, with effect from 20 April 2020. This does not apply to the transportation of goods, supplies and cargo to Ghana; and

• is without prejudice to the application of the Imposition of Restrictions (Coronavirus Disease (COVID-19) Pandemic) Instrument, 2020 (E.I. 64), whose provisions shall otherwise continue in full force and effect.

Ghana

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Health and safety Decree No. 12/2020 of 26 May 2020 Effective from 27 May 2020. The Decree:• amends Decree No. 10/2020 (Renewal of the State of Emergency) of

13 May 2020 establishing exceptional, temporary and restrictive measures of some rights, freedoms and guarantees in the context of the prevention and combatting of COVID-19;

• provides that the state of emergency will last 15 days, starting at 00:00 on 27 May 2020 and ending at 24:00 on 10 June 10 2020, subject to renewal; and

• provides measures pertaining to mandatory isolation, travel in the national territory, curfew (everyone must stay at home from 20:00 to 06:00), the right of assembly and expression, workers' rights, international travel (permits entry and exit from the national territory), quarantine facilities, health sector, mandatory use of masks, transport, trade, markets and commercial establishments, religious freedom, funeral ceremonies, sport, right to property, violation of the rules on circulation and submission to diagnostic tests, measures to monitor and support citizens, and the management of donations.

Health and safety Presidential Decree No. 18/2020 (Renewal of the State of Emergency) of 26 May 2020

Effective from 00:00 on 27 May 2020 to 00:00 on 10 June 2020.

The Presidential Decree: • renews the state of emergency period throughout the national

territory for another 15 days; and• keeps in force the measures contained in the preceding Presidential

Decree, namely those pertaining to the curfew, social distancing and mandatory use of the masks.

Guinea-Bissau

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Public Health (COVID-19) Regulations, 2020, Legal Notice No. 41 of 2020

Effective from 6 May 2020. The Regulations:• set out measures to prevent the introduction and spread of COVID-

19, including: • restrictions of movement within, into and out of Lesotho;• a requirement to wear a mask;• rules regarding the operation of businesses and other

entities; and• restrictions on public and private transport;

• set out the operating hours and mode of operation for various entities, enterprises and businesses;

• require an owner or manager of an entity, enterprise or business to fumigate and disinfect the place of business every 14 days, or on a daily basis where an entity, enterprise or business operates in an enclosed area;

• set out medical screening, testing and quarantine measures;• declare the Manthabiseng Convention Centre as the National

Emergency Command Centre COVID-19 for the purposes of strategic command and coordination of COVID-19-related activities; and

• impose penalties for various offences, as well as a general penalty for an offence where no penalty is provided for, being a fine not exceeding LSL5 000 or imprisonment for a period not exceeding one month or both.

Lesotho

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Health and safety Quarantine (Quarantinable Diseases) Regulations, 2020


The Regulations:• empower the Minister of Health to, by order:

• in respect of any arrival of a conveyance (an aircraft, a ship or any other means of transport on an international voyage) in Mauritius to prohibit the conveyance from entering the territory of Mauritius;

• in respect of the departure or transit, as the case may be, of any conveyance from Mauritius to prohibit the conveyance from departing the territory of Mauritius; and

• prohibit any person from boarding or disembarking from a conveyance.


COVID-19 (Miscellaneous Provisions) Act No. 1 of 2020

Effective from:• 23 March 2020: sections

2 to 4, 6, 7, 9, 11, 13, 15 to 20, 21(a)(ii), 22, 23, 24 except for sections 150B(12) and 150C(9), 25 to 30, 32 to 40, 42, 44, 46(b), 47, 48, 50 to 52, 53(b) and (c), 54, 55, and 57(a) to (c), (f) to (n) and (p);

• 24 March 2020: sections 12 and 56;

• 19 March 2020: section 14(a), (b), (c)(i) and (d);

The Act:• amends a number of existing laws to cater for the impact of COVID-

19 on various sectors of the economy, including on the following sectors as highlighted by ENSafrica:

• corporate / commercial: Companies Act and the Insolvency Act;

• environmental: Environment Protection Act;• banking / finance: Bank of Mauritius Act and the Public

Debt Management Act; • finance: Data Protection Act, Finance and Audit Act,

Financial Reporting Act, Financial Services Act, Limited Liability Partnerships Act, Limited Partnerships Act and Foundations Act;

• labour / employment: Workers’ Rights Act and Employment Relations Act; and

Mauritius

https://www.ensafrica.com/news/detail/2743/mauritius-companies-in-financial-difficulty-a/

https://www.ensafrica.com/news/detail/2744/mauritius-youve-got-time-grace-period-introdu/

https://www.ensafrica.com/news/detail/2745/mauritius-the-covid-19-miscellaneous-provisio/

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COVID-19 (Miscellaneous Provisions) Act No. 1 of 2020 … Continued

• 1 May 2020: section 21(a)(i) and (b); and

• 1 January 2020: section 57(oa).

• tax: Value Added Tax Act, Income Tax Act, Gambling Regulatory Authority Act, Customs Act and Land (Duties and Taxes) Act.

Please refer to the ENSafrica summary of the main amendments brought by this Act.

Health and safety Quarantine Act No. 2 of 2020 This Act shall come into operation on a date to be fixed by Proclamation.

The Act:• repeals the Quarantine Act, 1954; • defines appropriate measures for the prevention and spread of

communicable diseases; and• provides that the following regulations shall be deemed to have

been made under this Act:• Quarantine Regulations 1953; • Quarantine (Aircraft Landing Restriction) Regulations 1954;• Quarantine (Yellow Fever) (Fees) Regulations 1968; • Quarantine (Charges for Services) Regulations 1997; • Quarantine (Charges for Services) Rules 1997; and • Quarantine (Quarantinable Diseases) Regulations 2020 [see

below].

Please refer to the ENSafrica summary of the main amendments brought by this Act.

Data Protection Guide on Data Protection in the Context of the Coronavirus (COVID-19) Outbreak

Published on 17 April 2020 by the Mauritius Data Protection Office (“DPO”).

The Guide provides guidance on certain provisions and principles relating to data protection in Mauritius.

Please refer to the ENSafrica ENSight for further detail.

Mauritius

https://www.ensafrica.com/news/detail/2748/mauritius-key-taxation-implications-of-the-co/

https://www.ensafrica.com/Uploads/NewsArticles/0_Covid%2019%20Act%20and%20Quarantine%20Act%20-Summary%20Table.pdf

https://www.ensafrica.com/Uploads/NewsArticles/0_Covid%2019%20Act%20and%20Quarantine%20Act%20-Summary%20Table.pdf

https://www.ensafrica.com/news/detail/2706/mauritius-coronavirus-covid-19-and-data-prote/

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Labour / Employment

Media Release: Registration of employees who have lost their jobs due to COVID-19

Issued by the Ministry of Labour, Industrial Relations and Employment Creation.

The Media Release:• provides that businesses will resume full operations albeit with

different models accompanied by new organisation and method of work;

• calls upon all employees who have lost their jobs only during the Lockdown (28 March – 4 May 2020) as a result of the fight to curb the spread of COVID-19, to provide their detailed information to the Employment Services Bureau (“ESB”) under this Ministry countywide for registration on the Namibia Integrated Employment Information System (“NIEIS”);

• provides that the overall objective of registration is to set up a reliable database and reservoir of different expertise and skills available that are able to move Namibia forward post-lockdown and the State of Emergency in general (Return Namibia to Work);

• lists the required information; and• requests affected employees to forward this information to the

Ministry’s ESB within their respective Regions as per the given email addresses.

Labour / Employment

State of Emergency - COVID-19: Suspension of Operation of Provisions of Certain Laws and Ancillary Matters Regulations: Namibian Constitution


The Regulations: • suspend the operation of provisions of certain laws, including the

Employees Compensation Act, 1941; and• deal with incidental matters arising from the suspension of the

operation of the laws for the duration of the lockdown period or the State of Emergency, as applicable.

Namibia

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Labour / Employment

Labour Directives relating to COVID-19: State of Emergency - COVID-19 Regulation

Published in Gazette Issue No. 7195 of 29 April 2020.

The Directives:• provide for:

• negotiation topics that form part of the subjects of the negotiations of a dismissal;

• workplace health and safety measures;• sickness and employee compensation benefits; and• offences and penalties.

Labour / Employment

Public Notice: Workplace Preparedness “Return Namibia to Work” COVID-19 Guidelines

Issued by the Ministry of Labour, Industrial Relations and Employment Creation on 30 April 2020.

The Notice:• notifies employers and employees and their organisations, in terms

of Chapter 4 of the Labour Act No. 11 of 2007 and the Regulations Relating to the Safety and Health of employees at Work, of the publication of the Workplace Preparedness “Return Namibia to Work” COVID-19 Guidelines; and

• provides that the Guidelines serve as a tool to prepare, plan, manage and implement the Return Namibia to Work COVID-19 Safety and Health Measures, as well as to help employers and employees in identifying risk levels in workplaces and determining appropriate control measures to minimise risks.


State of Emergency - COVID-19: Further Suspension of Operation of Provisions of Certain Laws and Ancillary Matters Regulations: Namibian Constitution

Published in Gazette Issue No. 7204 of 4 May 2020.

The Regulations: • suspend the operation of provisions of certain laws, including the

Labour Act, 2007; and• deal with incidental matters arising from the suspension of the

operation of the laws for the duration of the lockdown period or the State of Emergency, as applicable.

Namibia

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Stage 2: State of Emergency - COVID-19 Regulations: Namibian Constitution

Effective from 23:59 on 4 May to 23:59 on 1 June 2020 (the “specified period”).

The Regulations, during the specified period:• permit all businesses, operations and activities, except those listed

(such as entertainment and events);• require heads of permitted institutions of businesses, operations

and activities to ensure that the persons accessing their services at all times adhere to the measures to combat, prevent and suppress the spread of COVID-19 as specified in these Regulations;

• mandate every person to wear a mask in a public place;• encourage heads of institutions to allow vulnerable employees to

work from home, subject to suitable arrangements between the employer and employee;

• encourage heads of institutions to provide masks to their employees; and

• permit public transportation operations relating to the transport of goods and persons to operate within Namibia.

Fishing / Maritime resources

Directives Relating to Fishing Industry: Stage 2: State of Emergency - Covid-19 Regulations


The Directives:• are issued Under regulation 15(1) and (3) of the Stage 2: State of

Emergency-COVID-19 Regulations [see above];• provide that a person involved in:

• fish production and value chain activities in order to harvest and process fish and fish products for Namibia as part of food production; or

• fishing by a fishing vessel, must do so under strict preventative measures of social distancing;

Namibia

31



Directives Relating to Fishing Industry: Stage 2: State of Emergency - Covid-19 Regulations … Continued


• provide measures to be adhered to by a head of a fish processing plant, an owner of a fish shop or a person in charge of a fish shop, as well as on board fishing vessels other than fishing vessels for artisanal or recreational purposes;

• grant a health official from the Ministry of Health and Social Services or any other person authorised by that Ministry the right of inspection at any time; and

• impose a fine not exceeding NAD2 000 or imprisonment for a period not exceeding six months or to both such fine and such imprisonment for contravention of or non-compliance with the Directives.


Proclamation: Stage 1: State of Emergency - Covid-19 Regulations: Walvis Bay Local Authority Area: Namibian Constitution


The Regulations:• apply to the local authority area of Walvis Bay during the period of

lockdown, which starts from 29 May 2020 (the date of publication of this Proclamation) and ends at 23:59 on 4 June 2020;

• set out provisions relating to certain operations and closure of certain businesses and require all businesses and other entities to cease operations, except for any business or entity involved in the manufacturing, supply or provision of essential goods or critical services, including the importation and exportation of essential goods or equipment and goods necessary for the provision of critical services;

• set out measures relating to the closure of schools and higher education institutions, gatherings, movement of persons and goods, movement from places of residence, critical services, and liquor; and

Namibia

32



Proclamation: Stage 1: State of Emergency - Covid-19 Regulations: Walvis Bay Local Authority Area: Namibian Constitution … Continued


• note that nothing in these Regulations or any other law may be construed as excluding or limiting the application of the provisions of regulations 5, 10, 11, 13, 14, 15, 16, 17 and 18 of the Stage 2: State of Emergency - Covid-19 Regulations published under Proclamation No. 17 of 4 May 2020 in the restricted area, and the provisions of those regulations will continue to apply in the restricted area during the period of lockdown even if those regulations are repealed by another law.

Namibia

33


Banking / Finance Public Notice: COVID-19 Further Palliative Measures No. 4: Extension of AEOI-CRS Reporting Deadline for Financial Institutions

Issued by the Federal Inland Revenue Service (“FIRS”).

The Public Notice:• extends the deadline for submission of 2019 financial accounts

reports under the Common Reporting Standard (“CRS”) to 30 September 2020; and

• encourages all financial intuitions to take advantage of this extension to prepare and finalise information as required under the Income Tax (Common Reporting Standard) Regulations, 2019 and its related Guidelines for reporting by 30 September 2020.

Data Protection Notice on the Nigeria Data Protection Regulation

Issued by the National Information Technology Development Agency.

The Notice provides for the extension of the deadline for compliance with the Nigeria Data Protection Regulation (“NDPR”) from 15 May 2020 to 30 June 2020.

Tax Public Notice: Further Extension of Deadline for Filing Annual Tax Returns

Issued on 15 May 2020 by the Lagos State Internal Revenue Service (“LIRS”).

The Public Notice informs the general public that the LIRS has further extended the deadline for filing annual tax returns for individual taxpayers from 1 June 2020 to 30 June 2020.

Banking / Finance Circular No. FPR/DIR/GEN/CIR/06/055: Circular to all other Financial Institutions (OFIs) – Regulatory forbearance for the restricting of credit facilities of other financial institutions impacted by COVID-19

Issued on 27 May 2020 by the Central Bank of Nigeria (“CBN”).

The Circular states that, to mitigate the impact of the pandemic on households, businesses and regulated institutions, the CBN has approved regulatory forbearance for the restructuring of credit facilities in the Other Financial Institutions (“OFIs”) subsector as follows:• CBN intervention facilities availed through participating OFIs are

granted a further one-year moratorium on all principal repayments, effective 1 March 2020;

• interest rates on the CBN intervention facilities through participating OFIs has been reduced from 9% to 5% per annum for 1-year effective 1 March 2020; and

Nigeria

34


Banking / Finance Circular No. FPR/DIR/GEN/CIR/06/055: Circular to all other Financial Institutions (OFIs) – Regulatory forbearance for the restricting of credit facilities of other financial institutions impacted by COVID-19 … Continued

Issued on 27 May 2020 by the Central Bank of Nigeria (“CBN”).

• OFIs are granted leave to consider temporary and time limited restructuring of the tenor and loan terms for households and businesses affected by COVID-19, subject to the recently issued guidelines for restructuring affected credit facilities in the OFI subsector.

Nigeria

35


Tax Public Announcement Issued on 9 May 2020 by the Ministry of Finance and Economic Planning.

The Announcement provides new tax measures to cushion businesses against the effects of the Coronavirus (COVID-19) pandemic.


Hospitality Notice No. RDB/CEO/180/05/2020: Notice to all Hospitality Establishments

Issued on 11 May 2020 by the Rwanda Development Board.

The Notice provides that all hospitality establishments, such as hotels, restaurants and coffee shops, are required to register all customers who visit their premises in order to facilitate ongoing efforts to contain the spread of COVID-19.

Tax Public Announcement: Reference No. 638/RRA/DTD/2020

Issued on 14 May 2020 by the Rwanda Revenue Authority (“RRA”).

The Announcement:• provides that Pay As You Earn (“PAYE”) will be waived as per the

above announcement issued by the Ministry of Finance and Economic Planning; and

• allows taxpayers with a PAYE declaration of April 2020 already submitted without taking into consideration these exemptions to revise it.

Rwanda

https://www.ensafrica.com/news/detail/2711/rwanda-government-issues-new-tax-measures-to-/

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Decree-Law No. 7/2020 (Exceptional and Transitional Legal Measures to Deal with the Social, Economic and Financial Impacts, Direct and Indirect, of COVID-19) of 7 May 2020

Effective from 8 May 2020.

Where otherwise not defined, the measures contained in this Decree-Law shall be in force during the Emergency Period and in the following three months, and may be extended, in whole or in part.

The Decree-Law:• provides an exceptional and transitional legal framework to deal

with the social, economic and financial, direct and indirect, impacts resulting from the COVID-19 pandemic (COVID-19 Measures), which also include the National Health Contingency Plan and measures relating to taxes and social security, other economic, social and financial measures and an exceptional regime for the suspension of industrial relations;

• primarily covers individual or institutional economic operators with a regularised situation with the tax and social security authorities;

• takes into account the actual loss of income with regard to subordinated workers; and

• provides that all debts before the tax administration and social security accumulated before and during the Emergency Period by the Economic Operator with Loss or (“OEP”), may be paid with total waiver of interest for late payment and other legal increases. A request must be made within 30 days of the Emergency situation.


Decree-Law No. 8/2020 (Resilience Fund) of 7 May 2020

Effective from 8 May 2020. The Decree-Law establishes the Resilience Fund with the sole objective of financing the implementation of measures arising from the direct and indirect social, economic and financial impacts of COVID-19.

Finance Resolution No. 14/2020 (Flexibility of the Movement of COVID-19 Emergency Funds) of 12 May 2020

Effective from 12 May 2020 and shall be valid for 90 days.

The Resolution: • provides for flexibility in the movement of COVID-19 emergency

funds; and • requires the Ministry of Health to send to the Ministry of Finance a

biweekly report of expenses incurred in the fight against COVID-19 and respective invoices for the goods and services contracted.

São Tomé and Príncipe

37


Health and safety Decree No. 15/2020 (Fines for Infringements of Restrictive Measures against COVID-19) of 22 May 2020

Effective from 22 May 2020 and shall be valid for the duration of the State of Emergency in Public Health.

The Decree defines applicable fines for infringements of restrictive measures to combat COVID-19.

São Tomé and Príncipe

38



Notice to all Businesses Issued by the Seychelles Revenue Commission.

The Notice sets out measures to ease the burden on taxpayers and support businesses with cash-flow problems or with difficulties in meeting their tax obligations.

Seychelles

39


Health and safety Public Health (Control of COVID-19) (No. 2) (Amendment No. 2) Rules, 2020, Statutory Instrument No. 64 of 2020

Effective from 6 May 2020. The Rules amend the Public Health (Control of COVID-19) No. 2 Rules, 2020 to operationalise the directives issued by the president in his address to the nation on 4 May 2020.


Tax Public Notice: Update on the URA COVID-19 Business Continuity Measures

Issued on 7 May 2020 by the Uganda Revenue Authority (“URA”).

The Notice:• gives taxpayers who restructures their payments to resume in May

2020 and unable to meet their obligations during this period the option to further reschedule their payments to resume in June 2020; and

• encourages taxpayers to utilise URA online services.

Tax Public Notice: Guidelines on Processing of Tax Refunds under Domestic Taxes

Issued on 7 May 2020 by the Uganda Revenue Authority (“URA”).

The Notice:• provides administrative guidelines that will apply going forward in

order to fast track tax refund application processing and support the economy in recovery from the COVID-19 effects;

• require all supporting documentation to be submitted in full and at once within two days after submission of the tax return with refund claim; and

• emphasises that any refund claim with partial supporting documentation shall be rejected.

Health and safety The Public Health (Control of COVID-19) (Amendment No. 3) Rules, 2020, Statutory Instrument No. 67 of 2020

Effective from 20 May 2020. The Rules:• provide that schools and institutions of higher learning, as well as

bars and cinema halls are closed until 9 June 2020; and• ban specified activities, events, meetings and gatherings, such as

conferences, until 9 June 2020.

Uganda

https://www.ensafrica.com/news/detail/2765/uganda-legal-alert-on-the-public-health-contr/

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The Public Health (Control of COVID-9) (No. 2)(Amendment No. 3) Rules, 2020, Statutory Instrument No. 68 of 2020

Effective from 20 May 2020. The Rules:• amend The Public Health (Control of COVID-19) Rules, Statutory

Instrument No. 55 of 2020 by:• extending the curfew to 9 June 2020;• prohibiting the sale of non-food items in any market until 9

June 2020;• providing for the closure of certain places and premises,

including all shops and stores located in shopping malls and arcades, as well as salons, gymnasiums and massage parlours until 9 June 2020;

• allowing restaurants, including restaurants in hotels and lodging houses, to open for sit-in services with effect from 3 June 2020; and

• setting out provisions for the prohibition of the use of motor vehicles and engineering plants.

Health and safety The Public Health (Prohibition of Entry into Uganda) (Amendment No. 3) Order, 2020, Statutory Instrument No. 69 of 2020

Effective from 20 May 2020. The Order extends the duration of the Public Health (Prohibition of Entry into Uganda) Order, 2020, Statutory Instrument No. 53 of 2020 to 9 June 2020.

Uganda

41


Tax Value Added Tax (Zero Rating) (Amendment) Order, 2020, Statutory Instrument No. 37 of 2020

Effective from 1 April 2020, and shall stand revoked on 30 September 2020.

The Order amends Group 5 of the Zero-Rating Order by the insertion of the following new paragraph:“(c) supplies for medical use:(i) Diagnostic Test Instruments and Apparatus;(ii) Textile Face mask without replaceable filter;(iii) Gas masks with mechanical parts or replaceable filters;(iv) Plastic face shields;(v) Plastic gloves;(vi) Other Rubber Gloves;(vii) Knitted or Crocheted gloves which have been impregnated; or covered;(viii) Textile gloves that are not knitted or crocheted;(ix) Disposable Hair nets;(x) Protective garments for surgical/medical use;(xi) Other Protective Garments of textiles of rubberized textile;(xii) Protective garments made from plastic sheeting;(xiii) Liquid Filled Thermometer for direct reading;(xiv) Other thermometers;(xv) Alcohol Solution undenatured 80% by volume;(xvi) Alcohol Solution undenatured, 75% ethyl alcohol;(xvii) Hand Sanitizer;(xviii) Other disinfectant preparations;(xix) Medical, Surgical or laboratory sterilizers;(xx) Hydrogen peroxide in bulk;(xxi) Hydrogen peroxide presented as a medicament;(xxii) Hydrogen peroxide put up as a disinfectant preparation; for cleaning

surfaces;(xxiii) Other chemical disinfectant;(xxiv) Extracorporeal membrane oxygenation (ECMO);(xxv) Patient Monitoring devices Electro diagnostic apparatus;(xxvi) Intubation kits; and(xxvii) Paper bed sheets.”

Zambia

42


Customs and Excise

Customs and Excise (Raw Hides and Skins) (Export Duty) (Suspension) Order, 2020, Statutory Instrument No. 38 of 2020

Effective from 1 April 2020 to 31 December 2020.

The Order provides that the export duty payable on hides and skins of heading 4103.20.00 is suspended to free.

Customs and Excise

Customs and Excise (Copper Ores and Concentrates) (Import Duty) (Suspension) Regulations, 2020, Statutory Instrument No. 39 of 2020

Effective from 1 April 2020 to 31 December 2020.

The Regulations provide that the export customs duty payable on copper ores and concentrates of heading 26.03 is suspended to free.

Customs and Excise

Customs and Excise (Precious Metals) (Export Duty) (Suspension) Order, 2020, Statutory Instrument No. 40 of 2020

Effective from 30 March 2020 to 31 December 2020.

The Order provide that the export duty payable on the specified precious metals is suspended to free.

Customs and Excise

Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations, 2020, Statutory Instrument No. 41 of 2020


The Regulations:• grant a refund or remission of the whole duty paid or payable

on ethyl alcohol if such ethyl alcohol is used solely for the manufacture of sanitisers, under specified conditions;

• allow the Commissioner General to authorise a person to use ethyl alcohol for the purpose in respect of which a refund or remission of duty is granted by these Regulations;

• require an application made under these Regulations to be accompanied by a duly signed declaration by the authorised user attesting to the use of the ethyl alcohol;

• set out the obligations of an authorised user, such as storage of ethyl alcohol, record-keeping, and submission of returns on or before the 15th day of the subsequent month;

Zambia

43


Customs and Excise

Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations, 2020, Statutory Instrument No. 41 of 2020 … Continued


• define requirements relating to notification of cessation and revocation of the use of ethyl alcohol; and

• set out provisions for remission of duty on related ethyl alcohol which are lost or destroyed.

Customs and Excise

Customs and Excise (Customs Duty) (Suspension) (Medical Supplies) Regulations, 2020, Statutory Instrument No. 42 of 2020

Effective from 1 April 2020, and shall stand revoked on 30 September 2020.

The Regulations suspend to free, the customs duty payable on specified medical supplies, such as hand sanitizers, protective garments for surgical/medical use, textile face mask without replaceable filter etc.

Banking / Finance Circular No. 14/2020 (BOZ/EXEC/DGO/banksup/km): Bank of Zambia Targeted Medium-Term Refinancing Facility, Issued to all Heads of Financial Service Providers

Issued on 14 April 2020 by the Bank of Zambia.

The Circular:• notes that the Bank of Zambia has introduced the Targeted

Medium-Term Refinancing Facility (the “Facility”) effective from 15 April 2020;

• provides that the main aim of the Facility is to strengthen and enhance financial sector resilience, particularly in the wake of the outbreak of COVID-19;

• notes that, under the Facility, the Bank of Zambia will provide liquidity to eligible Financial Service Providers (“FSPs”) for onward lending to viable and priority sectors of the economy;

• notes that the priority sectors include agriculture, manufacturing, energy, and tourism;

• provides that a certain portion of the Facility will be made available to support non-financial corporates in other sectors, as well as households; and

• makes reference to the Terms and Conditions for the Facility [see below].

Zambia

44


Banking / Finance Terms and Conditions for the Targeted Medium-Term Refinancing Facility

Dated 8 May 2020 and issued by the Bank of Zambia.

The Document:• sets out the terms and conditions under which access to the

Targeted Medium-Term Refinancing Facility (the “Facility”) will be granted;

• provides that the Facility is effective from 15 April 2020;• provides that access to the Facility is not open-ended, but subject to

borrowing limits and Financial Service Providers (“FSPs”) are expected to disburse the funds to their clients accordingly. Failure to do so may result in imposition of mandatory repayment as defined in the document;

• provides that interest rates on the Facility shall be priced off the Monetary Policy Rate (“MPR”) with a 12-month moratorium on both principal and interest;

• provides that FSPs that obtain advance(s) under this Facility are expected to restructure their portfolios to ensure the benefits, including provisions of repayment holidays, reach their respective clients; and

• sets out the terms and conditions relating to, inter alia, eligibility criteria, application procedures, tenor of advances, eligible collateral, interest rates, limits on borrowing, and reporting requirements.

Labour / Employment

Employment Code Act (Exemption) Regulations, Statutory Instrument No. 48 of 2020

Published in the Supplement to the Zambia Government Gazette of 8 May 2020.

The Regulations:• exempt a person, a class of persons, trade, industry or undertaking

listed in the Schedule to the Regulations from certain provisions of the Employment Code. The Schedule to the Regulations, however, exempts all employers assessed by an authorised officer as being in financial distress from paying basic pay after sending employees on forced leave;

Zambia

45


Labour / Employment

Employment Code Act (Exemption) Regulations, Statutory Instrument No. 48 of 2020 … Continued

Published in the Supplement to the Zambia Government Gazette of 8 May 2020.

• exempt employers who intend to terminate the contracts of employees by reason of redundancy from adhering to the notice requirements. This may only be achieved following an assessment by an authorised officer; and

• provide for the guiding principles for the application of this exemption to forced leave or redundancy.

Zambia

46



Amendments to the Public Health (COVID19 Prevention, Containment and Treatment) (National Lockdown) Order, 2020, published in Statutory Instrument No. 83 of 2020 (the “Principal Order”)

Published in the Supplement to the Zimbabwean Government Gazette Extraordinary on various dates.

The Public Health (COVID-19 Prevention, Containment and Treatment) (National Lockdown) (Amendment) Order, No. 6 of 2020, Statutory Instrument No. 101 of 2020, published in the Supplement to the Zimbabwean Government Gazette Extraordinary on 5 May 2020:• amends the definition of “essential service” so that the work of the

Sheriff of the High Court and messengers of magistrates’ courts will become essential services which can be performed during the lockdown. Evictions and executions of property will not however be regarded as essential services;

• amends the definition of “face mask” to include improvised masks and non-standard masks, provided that they cover the wearer’s nose and mouth;

• amends section 4 to provide that everyone who is in a public place during the lockdown must comply with the social distancing rule (i.e. they must keep at least one metre away from other people) and must wear a face mask; and

• amends section 5 to require everyone who is present in a gathering permitted by the section (e.g. a funeral, a queue for transport, customers in a supermarket, etc.) to comply with the social distancing rule and must wear a face mask.

The Public Health (COVID-19 Prevention, Containment and Treatment) (National Lockdown) (Amendment) Order, No. 7 of 2020, Statutory Instrument No. 102 of 2020, published in the Supplement to the Zimbabwean Government Gazette Extraordinary on 6 May 2020:• allows businesses that resumed work for the first time since 7 May

2020, a grace period of 14 days within which to get their staff screened and tested for COVID-19;

Zimbabwe

47



Amendments to the Public Health (COVID19 Prevention, Containment and Treatment) (National Lockdown) Order, 2020, published in Statutory Instrument No. 83 of 2020 (the “Principal Order”) … Continued


• requires the results of the tests to be kept available for inspection for the duration of the declaration of COVID-19 as a formidable epidemic disease (currently until 1 January 2021); and

• permits an enforcement officer (a government or local authority health officer, a police officer or a member of the security forces), by Ministerial order, to direct a business to conduct further testing of staff at intervals of 30 working days or longer.

The Public Health (COVID-19 Prevention, Containment and Treatment) (National Lockdown) (Amendment) Order, No. 8 of 2020, Statutory Instrument No. 110 of 2020, published in the Supplement to the Zimbabwean Government Gazette Extraordinary on 17 May 2020:• extends the national lockdown for an indefinite period, subject to

fortnightly review from the 31 May 2020, while providing for a limited relaxation of the lockdown further to the one specified in Statutory Instrument 94 of 2020 [Please refer to the ENSafrica Africa regulatory ENSight for further detail]; and

• provides that a business in the formal commercial and industrial sector must open for business no earlier than 08:00 and close no later than 16:30.

The Public Health (COVID-19 Prevention, Containment and Treatment) (National Lockdown) (Amendment) Order, No. 9 of 2020, Statutory Instrument No. 115 of 2020 imposes new conditions and restrictions relating to low-risk sports.

Zimbabwe

https://www.ensafrica.com/Uploads/NewsArticles/0_Africa%20regulatory%20ENSight%20-%20issue%2004%20of%202020.pdf

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Amendments to the Public Health (COVID19 Prevention, Containment and Treatment) (National Lockdown) Order, 2020, published in Statutory Instrument No. 83 of 2020 (the “Principal Order”) … Continued


See the sixth consolidated version, produced by Veritas, of the COVID-19 National Lockdown Order - as amended up to and including amendments made by SI 84/2020, SI 86/2020, SI 93/2020, SI 94/2020, SI 99/2020, SI 101/2020, SI 102/2020, SI 110/2020, and SI 115/2020: http://www.veritaszim.net/node/4110.


Public Health (COVID-19 Prevention, Containment and Treatment) (Amendment) Regulations, No. 3 of 2020, Statutory Instrument No. 103 of 2020.

Published in the Supplement to the Zimbabwean Government Gazette Extraordinary on 6 May 2020.

The Regulations: • amend the Public Health (COVID-19 Prevention, Containment and

Treatment) Regulations, 2020, Statutory Instrument No. 77 of 2020 (the “Principal Regulations”) by:

• allowing businesses that resumed work for the first time since 7 May 2020, a grace period of 14 days within which to get their staff screened and tested for COVID-19;

• requiring the results of the tests to be kept available for inspection for the duration of the declaration of COVID-19 as a formidable epidemic disease (currently until 1 January 2021); and

• permitting an enforcement officer (a government or local authority health officer, a police officer or a member of the security forces), by Ministerial order, to direct a business to conduct further testing of staff at intervals of 30 working days or longer.

See the third consolidated version, produced by Veritas, of the Regulations - as amended up to and including amendments made by SI 82/2020; SI 98/2020, SI 103/2020: http://www.veritaszim.net/node/4109.

Zimbabwe

http://www.veritaszim.net/node/4110

http://www.veritaszim.net/node/4109

49


Health and safety National Pharmaceutical Company (“NatPharm”) General Notice No. 861 of 2020: Shortlisting of Suppliers

Published in the Zimbabwean Government Gazette Extraordinary on 18 May 2020.

The General Notice:• lists, as at 18 May 2020, shortlisted suppliers of personal protective

equipment to NatPharm under Framework Agreement Tender No. Domestic NAT ITCB FMWK.02/2020; and

• invites new suppliers who are interested in being added to contact the NatPharm Procurement Management Unit by sending an email to [email protected].

Health and safety National Pharmaceutical Company (“NatPharm”) General Notice No. 862 of 2020: Shortlisting of Suppliers

Published in the Zimbabwean Government Gazette Extraordinary on 18 May 2020.

The General Notice:• lists, as at 18 May, the updated shortlisted suppliers of detergents,

medical and surgical sundries to NatPharm under Framework Agreement Tender No. NAT ITCB FMWK 01/2020; and

• invites new suppliers who are interested in being added to contact the NatPharm Procurement Management Unit by sending an email to [email protected].

Zimbabwe

* This a non-exhaustive list of recent regulatory measures aimed at mitigating the impact of COVID-19. Please note that the COVID-19 measures may be subject to amendments made prior to publication of this Issue.

mailto:[email protected]

mailto:[email protected]

legislation

51

sector legislation effective date/status key points and impact

Trade Presidential Decree No. 126/20 (Regulation on Administrative Procedures to be Observed in the Licensing of Imports and Exports) of 5 May 2020

Effective from 4 July 2020. The Presidential Decree:• repeals Presidential Decree No. 75/17 (Administrative Procedures

for Licensing Imports, Exports and Re-Exports) of 7 April 2017 and all legislation contrary to the provisions of this Presidential Decree;

• regulates: • the Register of Exporters and Importers (“REI”);• the Foreign Trade Platform;• the licensing of imports and exports; and• the infringements, sanctioning and transitional regime; and

• exempts border commercial activities from this licensing regime as foreign trade operations carried out between subjects residing in the nearby or contiguous regions on either side of Angola's land borders with neighbouring countries will be governed by a specific law.

Banking / Finance Presidential Order No. 66/19 of 5 May 2020

Effective from 6 May 2020. The Presidential Order:• authorises the privatisation of the Bank of Commerce and Industry

(“BCI”) through a Stock Exchange auction;• provides that the auction is directed at specially qualified

candidates; and • delegates the Minister of Finance with the power to verify and

validate the process.

Angola

52



Presidential Decree No. 130/20 (Marine Fisheries, Continental Fisheries, Aquaculture and Salt Management Measures for the Year 2020)

Effective from 11 May 2020. The Presidential Decree:• approves the marine fisheries, continental fisheries, aquaculture

and salt management measures for the year 2020; • provides for the licensing of vessels in the segments of artisanal,

semi-industrial and industrial fishing; • promotes an increase in salt production and quality; and• regulates fisheries and by-catches, salt production units, and

biological sampling.

Angola

53


Industry Industrial Development Act (Date ofCommencement) Order, 2020, Statutory Instrument No. 79 of 2020


The Order provides that the Industrial Development Act No. 23 of 2019 will come into operation on 1 June 2020.

Trade Trade Act (Date of Commencement)Order, 2020, Statutory Instrument No. 80 of 2020


The Order provides that the Trade Act No. 25 of 2019 will come into operation on 1 June 2020.

Industry Industrial Development Regulations,2020, Statutory Instrument No. 81 of 2020


The Regulations:• repeal the Industrial Development Regulations, Statutory

Instrument No. 25 of 2008;• list the industrial licences and registration certificates reserved for

citizens;• provide for industrial licence and registration certificate application

procedures and associated fees; and• provide for application to transfer an industrial licence and

registration certificate.

Trade Trade Regulations, 2020, Statutory Instrument No. 82 of 2020


The Regulations:• repeal the Trade Regulations, Statutory Instrument No. 69 of 2011;• list the trades or businesses to be registered and licensed;• list the licences reserved for citizens or companies wholly owned by

citizens;• provide for application and conditions for issuance of licences and

registration certificates, as well as conditions attached to licences or business registration certificates applicable to holders of registration certificates and licensees;

Botswana

54


Trade Trade Regulations, 2020, Statutory Instrument No. 82 of 2020 … Continued


• provide that a licence or business registration certificate issued by the Director shall be restricted to fixed premises specified in the licence or business registration certificate; and

• require licensees and holders of registration certificates to pay annual licence and business registration certificate fees. A fine of BWP500 or imprisonment for a term not exceeding one month will be imposed for failure to do. Other penalties apply for a second or subsequent offence.

Botswana

55


Corporate / Commercial

Law No. 73/IX/2020 of 2 March 2020 Effective from 3 March 2020.

The Law:• establishes the rules governing the realisation of direct investment

of emigrants in Cabo Verde;• regulates the rights, freedoms, guarantees, incentives and benefits

to investment, as well as the duties and certification of the emigrant investor;

• provides for the one-stop shop for investment; and• applies to any investment made in Cape Verde by an emigrant

investor in any economic activity not prohibited by law.

Labour / Employment

Decree-Law No. 46/2020 of 25 April 2020 Effective from 26 April 2020. The Decree-Law:• changes the name of the National Centre for Social Pensions,

created by Resolution No. 6/2006 of 9 March 2006, to the National Centre for Social Services (“CNPS”);

• extends the mission of the National Centre for Social Pensions to the CNPS;

• provides, amongst others, for the nature, mission, statutes and oversight of the CNPS; and

• provides that from the entry into force of this Decree-Law, any and all references to the National Centre for Social Pensions are understood to be made to the National Centre for Social Services.


Law No. 86/IX/2020 (Amendment and republication of the Special Legal Regime for Micro and Small Enterprises) of 28 April 2020

Effective from 29 April 2020. The Law:• amends various laws applicable to micro and small enterprises and

various tax laws that are aimed at strengthening transparency, fighting tax evasion and avoidance, and the efficiency of the tax administration;

Cabo Verde

56



Law No. 86/IX/2020 (Amendment and republication of the Special Legal Regime for Micro and Small Enterprises) of 28 April 2020 … Continued

Effective from 29 April 2020. • amends Law 100/VIII/2015 (Tax and Contribution System) (Consolidated version);

• amends and republishes Law 82/VIII/2015 (Corporate Income Tax Code);

• amends and republishes Law 78/VIII/2014 (Income Tax Code for Individuals);

• amends and republishes Legislative Decree 3/2014 (Legal Framework for Non-Customs Tax Offenses);

• amends and republishes Law 70/VIII/2014 (Special Legal Regime for Micro and Small Enterprises);

• amends Law 47/VIII/2013 (General Tax Code) (Consolidated version);

• amends and republishes Law 26/VIII/2013 (Tax Benefits Code); and• amends and republishes Law 33/VII/2008 (Stamp Tax Code).

Property Decree-Law No. 48/2020 (General Legal Regime for the Use of Movable Property as a Guarantee of Compliance Obligations and the Registration of Guarantees Over Movables) of 30 April 2020

The Decree-Law shall enter into force on the day following the date of entry into operation of the Registry of Guarantees over Movables (“RGM”).

The Decree-Law: • establishes the general legal regime for use of movable property as

a guarantee of compliance obligations and the RGM; and• regulates, inter alia:

• the constitution and effectiveness of securities guarantees; • the rights and duties of the parties; • the registration and advertising of securities guarantees;

and • and the execution of securities guarantees.

Cabo Verde

57


Labour / Employment

Law No. 89/IX/2020 of 7 May 2020 Effective from 8 May 2020. The Law:• creates a new council called the Labour Market Observatory

(“Observatory”), which aims to contribute to the development of employment and vocational training policies through diagnostics, analyses, studies and evaluations that monitor labour market dynamics; and

• provides that the Observatory operates within the Social and Environmental Economic Council, whose organisation, composition and operation is regulated by Law No. 74/VIII/2014 of 26 September 2014.

Environmental Resolution No. 72/2020 of 14 May 2020 Effective from 15 May 2020. The Resolution: • makes a third amendment to Resolution No. 108/2017 of 25

September 2017, as amended by Resolutions No. 88/2018 of 22 August 2018 and 85/2019 of 4 July 2019, which approves the Environmental Investment Directives for the period 2017-2021 for municipal projects and projects of the central state administration, companies and civil society organisations; and

• relates to municipal investments, government initiative investments, as well as the forecast of environmental fund revenues and annual adjustments.

Labour / Employment

Ordinance No. 19/2020 of 22 April 2020 Effective from 23 May 2020. The Ordinance regulates the composition and functioning of the Sectoral Technical Coordination Commission (“CCTS”) and the Executive Secretariat, established on the basis of the National Council for Employment and Vocational Training (“CNEFP”), pursuant to Decree-Law No. 10/2020 of 7 February 2020.

Cabo Verde

58


Finance Law No. 90/IX/2020 (Amendment of the Securities Market Code and the Law on Activities and Financial Institutions) of 26 May 2020

Effective from 27 May 2020. The Law amends: • Legislative Decree No. 1/2012 (Securities Market Code) of 27

January 2012, which approves the Securities Market Code, with regard to general duties, and the execution of orders;

• Law No. 53/V/98 of 11 May, which establishes the conditions for access and exercise of financial intermediation activities in securities, with regard to prior authorisation;

• Law No. 62/VIII/2014 (Law on Activities and Financial Institutions) of 23 April, which approves the Law of Activities and Financial Institutions, with regard to the subjection to registration; and

• Amends Republication No. 03/04/2012 (Republication of the Securities Market Code).

Accounting / Auditing

Republication No. 4/IX/2020 of 26 May 2020

Effective from 31 May 2020. This is a republication of Law No. 82/IX/2020 of 26 March 2020 approving the Statute of the Professional Order of Certified Accounting Auditors of Cape Verde (“OPACC”), for having been published inaccurately.

Cabo Verde

59


Tax Custom (Amendment) Act, 2020 (Act 1014)

Effective from 30 April 2020. The Act:• amends the Customs Act, 2015 (Act 891) to provide incentives for

automotive manufactures and assemblers registered under the Ghana Automotive Manufacturing Development Programme; and

• provides import exemptions for the security agencies and officers of the security agencies.


Corporate Insolvency and Restructuring Act, 2020 (Act 1015)

Effective from 30 April 2020. The Act:• repeals the Bodies Corporate (Official Liquidations) Act, 1963 (Act

180) which formerly regulated the official winding up of companies in Ghana;

• provides for the administration and official winding up of insolvent companies and other bodies corporate in Ghana;

• introduces corporate restructuring or administration as well as post commencement financing for distressed companies as a means of corporate rescue;

• recognises ring-fencing of netting agreements for qualified financial contracts;

• provides further rights and protection for creditors in the insolvency process, including improved creditor involvement in the insolvency process;

• enables and regulates cross-border insolvency process for companies with assets and liabilities in and outside Ghana;

• imposes criminal sanctions on directors and officers of companies who knowingly engage in insolvent trading; and

• establishes the Insolvency Services Division under the Office of the Registrar of Companies to supervise insolvency practitioners and review the insolvency law and practice in Ghana.

Ghana

60


Health and safety Narcotics Control Commission Act, 2020 (Act 1019)

Effective from 11 May 2020. The Act: • transforms the Narcotics Control Board (“NACOB”) into a Narcotics

Control Commission with enhanced powers;• provides for the mandate of the Commission, including to control

and eliminate trafficking of prohibited narcotic drugs to ensure public safety; and

• de-criminalises the use of some narcotic substances for health purposes.

Ghana

61


Construction National Construction Authority (Defects Liability) Regulations, 2020, Legal Notice No. 64

Published in the Kenya Gazette Supplement No. 51, Legislative Supplement No. 35, of 20 April 2020.

The Regulations:• require every contract for the construction of a commercial building

to prescribe a patent defects liability period of a minimum period of twelve months after practical completion;

• set out obligations of parties during the patent defects liability period;

• require every contract for the construction of a commercial building to prescribe a latent defects liability period of a minimum period of six years from completion of the patent defects liability period; and

• stipulate requirements for insurance cover for latent defects.

Land Registration of Titles (Fees) (Amendment) Rules, 2020, Legal Notice No. 65

Published in the Kenya Gazette Vol CXXII, No. 78 on 30 April 2020.

The Rules amend Rule 2 of the Registration of Titles (Fees) Rules, 2010, by deleting paragraph (b), which prescribes fees for every instrument presented for registration.

Land Registered Land (Amendment) Rules, 2020, Legal Notice No. 66


The Rules amend the Fifth Schedule to the Registered Land Rules by deleting paragraph (e), which prescribes fees on application for the registration or filing of any instrument, for each title affected.

Land Government Lands (Fees) (Amendment) Rules, 2020, Legal Notice No. 67


The Rules amend Rule 2 of the Government Lands (Fees) Rules, 1994, by deleting paragraph (a), which prescribes fees for every document presented for registration.

Land Land Titles (Registration Fees) (Amendment) Rules, 2020, Legal Notice No. 68


The Rules amend Rule 2 of the Land Titles (Registration Fees) Rules, 1994, by deleting paragraph (a), which prescribes fees for every document presented for registration.

Kenya

62


Environmental Plant Protection (Fees and Charges) (Amendment) Rules, 2020, Legal Notice No. 79

Effective from 29 April 2020.

Published in the Kenya Gazette Vol CXXII, No. 83 on 8 May 2020.

The Rules:• amend the Schedule, Part B [Charges on Phytosanitary Services] by

inserting an expression appearing: • in paragraph 9 [Phytosanitary (Plant Health) Inspections]

(b) (i), so as to read “Phytosanitary certificate (Commercial commodities), excluding tea, coffee, herbs and spices for a period of two (2) years”; and

• in paragraph 12 [Grading and inspection services] (a) (ii), so as to read “Local tea and coffee for export… [p]er Ex-ware-house export entry, excluding tea, coffee, herbs and spices for a period of two (2) years”.

Health and safety Public Health (Fees) Citation (Amendment) Rules 2020, Legal Notice No. 80


Published in the Kenya Gazette Supplement No. 64, Legislative Supplement No. 45, of 30 April 2020.

The Rules amend the Public Health (Fees) Rules, 2001 in the Schedule, which list the fees payable for specified services, by inserting and expression appearing in paragraph (j), so as to read “Issuance of health certificate for food (except tea, coffee, herbs and spices) export or import”.

Kenya

63


Energy Regulations relating to prices for reselling of petrol: Petroleum Products and Energy Act, 1990

Effective from 6 May 2020. The Regulations:• repeal the Regulations published under Government Notice No. 101

of 1 April 2020; and • lists licensed oil companies or traders that are regarded as

wholesale distributors.

Trade Government Notice No. 122: Amendment of Schedule 3: Appendices to Convention: Controlled Wildlife Products and Trade Act, 2008


The Notice provides for the amendment of Schedule 3 (Appendices to Convention) of the Controlled Wildlife Products and Trade Act No. 9 of 2008.

Namibia

64


Real estate / Property

Ministerial Order No. 05/MOJ/AG/20 of 12/05/2020 Relating to the Electronic Execution of Enforcement Orders

Effective from its publication in the Official Gazette of the Republic of Rwanda No. Special of 12 May 2020.

The Order: • repeals all prior provisions contrary to this Order; • determines the organisation, management and the use of electronic

system of execution of enforcement orders; and • determines the procedure used in case the electronic system fails to

operate.


Ministerial Order No. 06/MOJ/AG/20 of 12/05/2020 Determining the Content of the Enforcement Formula


The Order:• repeals all prior provisions contrary to this Order; and• prescribes the content of the enforcement formula.


Ministerial Order No. 07/MOJ/AG/20 of 12/05/2020 Determining the Modalities of Exercising Competence of a Bailiff


The Order:• repeals all prior provisions contrary to this Order;• determines modalities of exercising the competence of a Bailiff; and • determines the model of forms he or she uses, such as the forms

used in seizure.


Instructions of the Registrar General No. 001/2020/ORG of 12/05/2020 Regulating Modalities of Management, Lease, Auction and Acquisition of Mortgage


The Instructions: • repeal the Instructions of the Registrar General No. 03/2010/ORG of

16/11/2010 on modalities of lease, sale, public auction and mortgage acquisition and all prior provisions contrary to these Instructions; and

• establish modalities of management, lease, auction, or takeover of the mortgage in the event of the mortgagor’s default.

Rwanda

65


Public service Ministerial Instructions No. 001/INSTR/MOJ/AG/20 of 20/05/2020 amending Ministerial Instructions No. 612/08.11 of 16/04/2014 SettingUp Modalities for Drafting, Negotiating, Requesting for Opinions, Signing and ManagingContracts

Effective from its publication in the Official Gazette of the Republic of Rwanda on 20 May 2020.

The Instructions: • repeal all prior provisions contrary to these Instructions;• provide for the representation of the Ministry of Justice in

negotiations and in the provision of legal opinions to public institutions; and

• provide for modalities for drafting, negotiating, signing and managing contracts.

Public procurement

Ministerial Order No. 002/20/10/TCof 19/05/2020 EstablishingRegulations on PublicProcurement

Effective from its publication in the Official Gazette of the Republic of Rwanda on 19 May 2020.

The Order:• repeals Ministerial Order No. 001/14/10/TC of 19/02/2014

establishing regulations on public procurement, standard bidding documents and standard contracts, as well as other prior provisions contrary to this Order; and

• provides for the use of e-procurement, and its procedures.

Rwanda

66


Energy Petroleum (Exploration, Development and Production) (Amendment) Regulations, 2020, Statutory Instrument No. 60 of 2020

Published in the Uganda Gazette No. 25 of 17 April 2020.

The Regulations amend provisions of the Petroleum (Exploration, Development and Production) Regulations, 2016, Statutory Instrument No. 47 of 2016 relating to single sourcing and the national supplier database.

Uganda

67


Customs and Excise

Customs and Excise (Tariff) (Amendment) Notice No. 16 of 2020, Statutory Instrument No. 100 of 2020

Effective from 5 May 2020.


The Notice amends the rates of excise duty applicable to petrol, diesel and kerosene.

Agriculture Collective Bargaining Agreement: Agricultural Industry, Statutory Instrument No. 104 of 2020

This further Agreement shall be deemed to have come into operation on 1 November 2019.


The Agreement: • sets out the new minimum wages for the tea and coffee sector; and • provides for exemption or partial exemption/review from paying the

minimum wages.

Agriculture Collective Bargaining Agreement: Agricultural Industry, Statutory Instrument No. 105 of 2020

This further agreement shall be deemed to have come into operation on 1 November 2019.


The Agreement: • sets out the new minimum wages for the timber sector; and • provides for exemption or partial exemption/review from paying the

minimum wages.

Zimbabwe

68


Labour / Employment

National Social Security Authority (Pensions and Other Benefits Scheme) (Rates of Benefits) (Amendment) Notice No. 27 of 2020, Statutory Instrument No. 108 of 2020

Effective from 15 May 2020 on the date of its publication in the Supplement to the Zimbabwean Government Gazette Extraordinary of 15 May 2020.

The Notice:• raises the rate of contributions from both employer and employee

from 3.5% to 4.5% of employee's insurable monthly earnings, with effect from 1 January 2020; and

• replaces amounts previously stated in USD with newly specified amounts for pensions and benefits stated in ZWD amounts.

Labour / Employment

National Social Security Authority (Accident Prevention and Workers’ Compensation Scheme) (Prescribed Matters) (Amendment) Notice No. 20 of 2020, Statutory Instrument No. 109 of 2020


The Notice: • amends the National Social Security Authority (Accident Prevention

and Workers’ Compensation Scheme) (Prescribed Matters) Notice, 1990, Statutory Instrument No. 68 of 1990 so as to provide, inter alia, for:

• ZWD2 000 funeral benefit for a worker who dies in an accident;

• the National Social Security Authority’s (“NSSA”) appointment of a funeral services provider, under a new provision, where a worker injured in an accident subsequently dies; and

• with effect from 1 October 2019, pensions on the payroll will be increased by 200% or more, if that is necessary to bring them up to the following new minimum pensions:

• workers: ZWD240;• widows/widowers: ZWD160;• children: ZWD30; and • dependants: ZWD53.33.

Zimbabwe

69


Labour / Employment

Collective Bargaining Agreement: Agricultural Industry, Statutory Instrument No. 111 of 2020

This agreement shall be deemed to have come into operation on the 1 March 2020.


The Agreement, applicable to the agro sector, provides for the period after which a contract of fixed duration shall be deemed to be a contract without limitation of time as fixed by the National Employment Council for the Agricultural Industry in Zimbabwe, and following the amendment of section 12 of the Labour Act [Chapter 28:01] by Act No. 5 of 2015, in particular, by the introduction of section 12(3a).

Labour / Employment

Collective Bargaining Agreement: Agricultural Industry, Statutory Instrument No. 112 of 2020

This agreement shall be deemed to have come into operation on the 1 March 2020.


The Agreement sets out provisions concerning contracts of employment in the Horticulture sector.

Zimbabwe

other instruments

71

sector instrument effective date/status key points and impact

Banking / Finance Notice No. 12/20 of 27 April 2020, issued by the National Bank of Angola

Effective from 27 April 2020. The Notice:• establishes the rules applicable to the opening, movement and

closing of bank accounts by resident natural persons who do not meet all the conditions for its opening or for access to certain payment systems, in accordance with the legislation and regulations in force;

• provides that accounts opened under this Notice are called “Simplified Accounts” and can be opened by natural persons for personal or commercial; and

• applies to Banking Financial Institutions under the supervision of the National Bank of Angola.

Angola

72


Banking / Finance Notice No. BG/GOV/SEC/2020/04: Introduction of an Online Payment Service for the Collateral Registry System

The Collateral Registry Online Payment System went live on 25 May 2020.

The Notice:• provides that the Collateral Registry Online Payment System:

• serves lending institutions and the general public;• affords clients the option to pay for the services rendered

by either Mobile Money (MTN MoMo, Vodafone Cash and AirtelTigo Money) or Visa/MasterCard; and

• operates 24/7 via the URL www.collateralregistry.gov.gh.

Finance Press Release No. MOF/GA/D3/4: Government launches new policies to speed up financial inclusion and digital payments to transform the economy

Issued on 18 May 2020 by the Ministry of Finance.

The Press Release:• notifies the public that the Ministry of Finance has launched three

policy initiatives designed to deepen financial inclusion and accelerate the shift to digital payments;

• provides that the government has set up a new Digital Payments Coordination Unit to drive effective stakeholder engagement on the implementation of key actions, as part of these policy efforts;

• defines the three policies as:• the National Financial Inclusion and Development Strategy,

developed in collaboration with the World Bank, aimed at increasing financial inclusion from currently 58% to 85% by 2023, helping create economic opportunities and reducing poverty;

• the Digital Financial Services Policy, developed in partnership with the Consultative Group to Assist the Poor (“CGAP”), builds on existing technological gains to create a resilient, inclusive and innovative digital ecosystem that contributes to social development, a robust economy and a thriving private sector; and

Ghana

http://www.collateralregistry.gov.gh/

73


Finance Press Release No. MOF/GA/D3/4: Government launches new policies to speed up financial inclusion and digital payments to transform the economy … Continued

Issued on 18 May 2020 by the Ministry of Finance.

• the Cash-Lite Roadmap, designed in collaboration with the United Nations-based Better Than Cash Alliance, puts forward concrete steps to build an inclusive digital payments ecosystem. This includes better access to financial services, enabling regulation and oversight, and promoting consumer protection.

Ghana

74


Banking / Finance Guidance Note on Pandemic Planning for the Banking Sector

Issued in March 2020 by the Central Bank of Kenya (“CBK”).

The Guidance Note:• applies to all institutions licensed under the Banking Act (Cap. 488)

and Microfinance Act, 2006;• provides minimum standards to ensure that institutions have

resilient frameworks to effectively address emerging pandemic risks in the banking sector;

• aims to:• establish a co-ordinated approach to manage the potential

impact of pandemics in the banking sector;• evaluate the identification and protection of institutions’

critical functions to enhance effective business continuity amidst the crises that occur in a pandemic situation;

• highlight the need to ensure safety of institutions’ employees and customers in service delivery; and

• maintain public trust and confidence in the banking sector;• should be adopted to supplement the existing business continuity

plans as required under the CBK Prudential Guideline on Business Continuity Management (CBK/PG/14);

• does not replace nor supersede existing legislation, regulations and guidelines that institutions must comply with as part of their regulatory obligations, particularly in the areas of risk management, corporate governance and business continuity management;

• provides recommendations on how institutions can identify and escalate levels of response across three general phases of a pandemic;

Kenya

75


Banking / Finance Guidance Note on Pandemic Planning for the Banking Sector … Continued

Issued in March 2020 by the Central Bank of Kenya (“CBK”).

• expects the Board of Directors of an institution to formulate pandemic preparedness planning strategies, policies, procedures, guidelines and set minimum standards for an institution; and

• requires Senior Management to implement the pandemic preparedness plans, strategies, policies, procedures and guidelines.

Tax Public Notice: Fringe Benefit Tax and Deemed Interest Rate

Published on 24 April 2020 by the Kenya Revenue Authority (“KRA”)

The Public Notice provides that:• in relation to Fringe Benefit Tax, and for the purposes of section 12B

of the Income Tax Act, the Market Interest Rate is 7%. This rate will be applicable for the months of April, May and June 2020;

• in relation to Deemed Interest Rate, and for purposes of section 16(5), the prescribed rate of interest is 7%. This is applicable for the months of April, May and June 2020; and

• the withholding tax rate of 15% on the deemed interest shall be deducted and paid to the Commissioner by 20th of the month following the month of computation.

Tax Public Notice: Public Notice Taxation of Sales Transactions through the Digital Marketplace (Online Trading Platforms)

Published on 24 April 2020 by the Kenya Revenue Authority (“KRA”)

The Public Notice:• reminds digital market place owners and the persons trading on

digital platforms that they are obligated under the Value Added Tax Act, 2013 to charge and remit VAT on:

• all the sales made through their digital platforms; and• the commission charged to the vendors for the use of their digital

platforms to transact.

Kenya

76


Tax Public Notice: Implementation of the Unified Payroll Return

Published on 1 May 2020 by the Kenya Revenue Authority (“KRA”)

The Public Notice provides that:• under the government Ease of Doing Business agenda, the KRA and

National Social Security Fund (“NSSF”) reminds the public that a unified payroll return has been developed for the joint declaration and payment of Pay As You Earn (PAYE) and NSSF deductions; and

• the piloting of the unified payroll return on select employers will be conducted in the month of May 2020 following which timelines for the full roll out shall be communicated.

Kenya

77


Banking / Finance Circular Letter No. CL20200519: Renewal of Annual Licences through the Online Submission Platform (“OSP”)

Issued on 19 May by the Financial Services Commission (“FSC”).

The Circular:• notes that the due date for payment of 2020/2021 annual fees by all

licensees/Registered/Authorised/ Approved persons who are required to pay annual fees is 1 July 2020;

• provides that the quantum of fees payable is set out in the Financial Services (Consolidated Licensing and Fees) Rules 2008, as amended;

• advices that licensees will be able to pay their fees, and the fees of the licensees of the FSC, by logging into the OSP as from 1 June 2020 via electronic fund transfer (“EFT”);

• provides that management companies, which have Deposit Accounts with the FSC, will also be able to pay fees from their respective deposit accounts; and

• urges insurance companies to bring the contents of this Circular Letter to the attention of their intermediaries.

Mauritius

78


Banking / Finance Notice No. 3/GBM/2020 (Minimum Capital for Payment Service Providers in the Categories of Payment Aggregators and Fund Transfer Institutions) of 27 March 2020, issued by the Bank of Mozambique


The Notice establishes the minimum capital for payment service providers in the categories of payment aggregators and money transfer institutions.

Banking / Finance Notice No. 4/GBM/2020 (Information on Monetary, Financial, External Sector and Payment System Statistics) of 27 March 2020, issued by the Bank of Mozambique

Effective from 25 June 2020. The Notice: • sets out the terms of sending, to the Bank of Mozambique,

information necessary for the compilation of statistics on emissions, transactions and securities positions, distribution of the network of branches of credit institutions and financial corporations, system interest rates, credits and deposits, external sector and National Payment System; and

• applies to credit institutions and financial corporations, those involved in the National Payment System and entities authorised to trade securities.

Mozambique

79


Tax Tax-related Information Circulars on Various Provisions of the Finance Act, 2019

Issued on 29 April 2020 by the Federal Inland Revenue Service (“FIRS”).

The Circulars:• provide clarifications on the amendments introduced by the Finance

Act, 2019 to the Nigerian tax laws;• supersede other circulars, notices or publications previously issued

by the FIRS to the extent of any inconsistency;• set out the FIRS’ position on the new provisions introduced by the

Finance Act, 2019; • provide clarity on how the FIRS would deal with the new provisions

when dealing with taxpayers; and• comprise of:

• Circular on Tax Implications of Operation of Real Estate Investment Companies (“REIC”) in Nigeria;

• Clarification on the Amendment to Section 16 of the Companies Income Act in Relation to Taxation of Insurance Companies;

• Clarification on Sundry Provisions of the Finance Act, 2019 as it relates to the Companies Income Tax Act;

• Circular on Tax Implications of the Operation of Regulated Securities Lending Transaction (“SEC Lending”) in Nigeria;

• Clarification on Commencement and Cessation Rules, and Business Reorganisation: Sections 29 of CITA, 32 of CGTA and 42 of VATA (as amended by the Finance Act, 2019);

• Clarification on the Implementation of the Value Added Tax (“VAT”) Provisions in the Finance Act, 2019; and

• Clarification on the Provisions of the Stamp Duties Act.

Nigeria

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Data Protection Guideline for Management of Personal Data by Public Institutions in Nigeria, 2020

Issued on 17 May by the National Information Technology Development Agency (“NITDA”).

The Guidelines:• are issued as supplementary regulation to the Nigeria Data

Protection Regulation (“NDPR”), 2019; • are issued to reinforce the implementation of the NDPR. Therefore,

all the principles and provisions of the NDPR remain valid and applicable to all Nigerians including public institutions;

• stipulate the requirements for the processing of personal data by Public Institutions in Nigeria;

• require all Public Institutions holding or processing personal data to securely digitize all personal databases within 60 days from the issuance of the Guidelines; and

• provide a strict framework for collaborations between the public and private sector to tackle emergencies or other state-led interventions for the benefit of citizens in order to ensure that the privacy of Nigerians is not unduly infringed.

Nigeria

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sector bill effective date/status key points and impact

Health and safety The Pandemic Response and Management Bill, 2020

Published in the Kenya Gazette Supplement No. 44 (Senate Bills No. 6) on 17 April 2020.

The Bill proposes an Act to provide: • a framework for the coordinated approach in the response and

management of activities during a pandemic;• temporary relief from the inability to perform contractual

obligations where the inability is caused by a pandemic; and • temporary measures to address various matters during a pandemic.

Finance / Tax The Finance Bill, 2020 Published in the Kenya Gazette Supplement No. 66 (National Assembly Bills No. 10) on 5 May 2020.

The proposed commencement of the Act is as follows:• Sections 2, 3, 4, 5, 6, 7, 8,

9, 15 and 16, on 1 January 2021; and

• all other sections on the date of assent.

The Bill proposes an Act to amend laws relating to various taxes and duties under various Acts, including, but not limited to the: • Income Tax Act, Cap. 470;• Value Added Tax Act No. 35 of 2013; • Excise Duty Act No. 23 of 2015;• the Tax Procedures Act No. 29 of 2015;• Miscellaneous Fees and Levies Act No. 29 of 2016; and• Tax Appeals Tribunal Act No. 40 of 2013.

Intellectual Property

Geographical Indications (GI) Draft Bill, 2007

The State law Office (AGs) chambers is currently polishing the final draft.

The Bill proposes an Act to provide for the Registration and Protection of Geographical Indications.

Kenya

83


Intellectual property

Intellectual Property (Draft) Bill, 2020 The proposed commencement of the Act is on the date of assent.

Currently, members of the public and other stakeholders are allowed to give their comments and views on the Bill. It has not yet been published in the Gazette to allow for commencement of debate in Parliament.

The Bill proposes an Act:• to consolidate the laws and institutions relating to intellectual

property; and • to provide for the Intellectual Property Office of Kenya, including its

functions, organisation and administration.

Kenya

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Oil and gas Nigerian Oil and Gas Industry Content Development Bill, 2020

The Bill passed its second reading at the Nigerian Senate.

The Bill aims to:• repeal and replace the Nigerian Oil and Gas Industry Content

Development Act 2010 (the “Act”); • amend 38 sections of the extant Act, while introducing six new

sections;• broaden the existing local content requirements for the oil and gas

sector; and• implement a similar regime for the ICT, power, solid minerals and

construction sectors.

Nigeria

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Data protection Cyber Security and Data Protection Bill, 2019, H.B. 18

Published in the Zimbabwean Government Gazette on 15 May 2020.

The Bill proposes an Act to: • consolidate cyber related offences and provide for data protection

with due regard to the Declaration of Rights under the Constitution and the public and national interest;

• establish a Cyber Security Centre and a Data Protection Authority, and provide for their functions;

• provide for investigation and collection of evidence of cybercrime and unauthorised data collection and breaches;

• provide for admissibility of electronic evidence for such offences; and

• create a technology driven business environment and encourage technological development and the lawful use of technology.

Zimbabwe

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