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KPMG Week in Tax: 29 May – 2 June 2023

Tax developments or tax-related items reported this week include the following.

Asia Pacific

  • Saudi Arabia: The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the fifth wave for implementing the “Integration Phase” of electronic invoicing (e-invoicing).
  • Philippines: The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 52-2023, which provides for the optional filing and payment of monthly VAT for VAT-registered persons.


  • Germany: The Court of Justice of the European Union (CJEU) held that a lease of operating equipment is not subject to VAT under the EU VAT directive if the lease is ancillary to a VAT-exempt lease of property.
  • Poland: The Central Electronic System of Payment Information (CESOP)—a centralized European system for collecting and exchanging cross-border payment information aimed at detecting and combatting VAT fraud in cross-border internet sales of goods and services—was published in the Polish journal of laws.


  • Africa: A summary of tax developments for May 2023 covers Benin, Botswana, Egypt, Kenya, Nigeria, Sierra Leone, South Africa, and Uganda.

Source: KPMG


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