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Africa regulatory ENSight2020 | 01

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sector legislation effective date/status key points and impact

Privacy / Data Protection

Personal Data Protection Law, Law No. 22/11 of 17 June 2011

The Law was approved in 2011.

Updates on this Law provide that:• with the recent start of operations of the Data Protection Agency

("DPA"), data processing notifications can be freely submitted by companies;

• all companies are now obliged to comply with the legal provisions of the Data Protection Law and deliver the relevant notifications or applications for authorisation for data processing in Angola to the DPA in person through an informal application drawn up by the applicant himself, as there is not yet a specific form for this purpose;

• any such notifications or applications shall contain all the necessary information on the processing of data that is intended to be collected, and be accompanied by the documentation required for this purpose;

• failure to notify the DPA may carry a fine ranging from USD75,000 to USD130,000; and

• penalties will be imposed by the DPA itself, and the respective proceeding may be triggered by complaints or by means of a DPAinspection.

Finance Notice No. 11/2019 of 26 November 2019 Published on 26 November 2019.

The Notice:• establishes maximum limits to charges and costs of transactions in

foreign currency that are applied in some operations, and defines the currency of those charges;

• prohibits the levying of any charges or costs in foreign currency operations that are not foreseen in this Notice;

• provides that only charges and costs that are referred in this Notice in foreign currency can be calculated based on such currency; other charges or costs must be demonstrated in price lists and levied in Kwanzas, and cannot be indexed to any foreign currency;

Angola

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Finance Notice No. 11/2019 of 26 November 2019 … Continued

Published on 26 November 2019.

• allows a maximum charge of 3% per transaction for purchases or payments with a credit card;

• provides that a maximum charge of EUR2 per transaction applies to the sale of notes in foreign currency; and

• provides that the sale of foreign currency will have a maximum charge of 0,25% per transaction.

Finance Notice No. 12/19 of 2 December 2019 Effective from 3 January 2020.

The Notice:• establishes rules and proceedings that must be observed in any

foreign exchange operations by natural persons, including operations performed by foreign exchange residents and non-foreign exchange residents under a work visa;

• provides that:• private operations performed in one civil year by foreign

exchange residents cannot exceed the amount of USD120,000, when ordered by the same person, regardless of the payment instrument used;

• the abovementioned limit does not apply to:o payments regarding health, education and

accommodation expenses, when paid directly to the provider of those services; and

o transfer of amounts accumulated by non-foreign exchange residents, during their stay in Angola, after their stay has ceased; and

• repeals Notice No. 10/19 of 6 November, Instruction No. 1/03 of 7 February, Instruction No. 6/18 of 19 June, Directive No. 15/DSP/11 and all other regulatory provisions that are contrary to the provisions of this Notice.

Angola

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The Notice:• establishes the proceedings that must be observed in operations for

sale of foreign currency in relation to the oil and gas sector, performed by the National Concessionaire and Angolan/foreign investor companies, regardless of their status, for the settlement of goods and services supplied by foreign exchange residents;

• requires:• companies to sell foreign currency for the settlement of

goods and services provided by foreign exchange residents, to commercial banks; and

• the exchange rate to be applied in operations for sale of foreign currency, to be freely agreed by the parties.


The Notice:• establishes the limits of Commercial Banks’ foreign exchange global

position and its basis of calculation;• requires banks to daily observe a foreign exchange global position

that does not exceed 2,5% of their own regulatory funds;• requires the foreign exchange position to be defined in USD; and• determines that banks that register a foreign exchange position that

does not comply with the limits established in this Notice will be unable to sell foreign currency to their clients until their foreign exchange global position complies with those limits.

Angola

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Finance Notice No. 15/19 of 30 December 2019 Published on 30 December 2019.

The Notice:• defines the procedures for foreign exchange operations by non-

residents; and• repeals Notice No. 13/14 of 24 December, Notice No. 14/14 of 24

December, Notice No. 1/17 of 3 February, and all provisions of Instruction No. 1/03 of 7 February that are contrary to the provisions of this Notice.

Aviation Presidential Decree No. 364/19 of 30 December 2019

Published on 30 December 2019.

The Decree:• approves the amendment of Articles 10, 11, 13, 30 and 31 of

Presidential Decree No. 217/16 of 31 October, which approves the Regulation on Access and Exercise of Air Transport; and

• repeals all legal provisions contrary to the provisions of this Diploma, namely sub-paragraphs x and xi Article 31(2)(d) of Presidential Decree No. 217/16 of 31 October.

Tax Executive Decree No. 426/19 of 30 December 2019


The Decree:• determines the collection of the Traffic Tax and Traffic Inspection

Fee through the Traffic Tax Stamps; and• repeals Executive Decree No. 519/18 of 14 December, regarding the

establishment of the Traffic Circulation and Inspection Fee for the year 2017.

Finance Order No. 02/2020 of the Angolan Central Bank

Published by the Central Bank of Angola on 9 January 2020.

The Order:• establishes the new rules and procedures governing foreign

currency invisible transactions carried out by corporate entities;

Angola

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Finance Order No. 02/2020 of the Angolan Central Bank … Continued


• repeals Order No. 13/13 of 31 July 2013, aimed at simplifying the procedures applicable to foreign exchange transactions of current invisible transactions (documents, contracts and other operations involving travel and current transfers, payments of services and income received between Angola and abroad, between resident and non-resident persons and entities) and ensuring greater flexibility for payments and international transfers;

• provides that current invisible transactions are no longer subject to licensing by the National Bank of Angola regardless of the amount. The execution of each transaction will only be subject to validation, registration at the Sistema integrado de operações cambiais(“SINOC”) and settlement by commercial banks;

• requires commercial banks to make a thorough assessment of the nature, justification and legitimacy of each transaction based on the information they have on their clients and the relevant supporting documentation of the transaction;

• requires commercial banks to ask for additional information in instances where their assessment of the operations raises any doubts, and to refrain from executing any transaction until satisfactory clarification has been provided by the originator;

• provides that current invisible transactions with a value not exceeding USD25,000 no longer require a written contract; the presentation of an invoice will suffice. Transfers related to transport services for the importation of goods and for educational, scientific and cultural purposes ordered by corporate entities do not require the presentation of a written contract, regardless of the relevant amount;

Angola

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Finance Order No. 02/2020 of the Angolan Central Bank … Continued


• sets out the minimum requirements that each contract or invoice must meet; and

• allows the possibility of contracts and invoices being written in English or French, rather than Portuguese, provided that the commercial bank in question can understand them.

Angola

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Anti-trust / Competition

Competition Regulations, 2019 (S.I. No. 154 of 2019)


The Regulations:• repeal the Competition Regulations, S.I. No. 84 of 2011;• exempt an enterprise that is classified as a small, micro and medium

enterprise under the Industrial Development Act from paying any fees under regulation 10 and regulation 18, respectively;

• provide that any information or complaint made under section 36(1) of the Competition Act No. 4 of 2018 shall be made in Form C set out in the Schedule;

• provide that a preliminary inquiry conducted by the Authority in terms of section 36(1) of the Competition Act No. 4 of 2018 shall be conducted within 90 days of receipt of the information or complaint;

• require a notification to the Authority of a proposed merger in terms of section 49(1) of the Competition Act No. 4 of 2018 to be in Form K set out in the Schedule;

• require a merger notice to be accompanied by a merger fee of 0.01% of the merging enterprises combined turnover or assets in Botswana; and

• provide that an acquiring enterprise shall pay the merger fee if the merger is hostile.

Consumer protection

Consumer Protection Act (Date of Commencement) Order, 2018 (S.I. No. 155 of 2019)


The Order provides that the Consumer Protection Act No. 5 of 2018 comes into operation on 2 December 2019.

Anti-trust / Competition

Competition Act (Date of Commencement) Order, 2019 (S.I. No. 156 of 2019)


The Order provides that the Competition Act No. 4 of 2018 comes into operation on 2 December 2019.

Botswana

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Consumer protection Consumer Protection Regulations, 2019 (S.I. No. 157 of 2019)


The Regulations:• require a complaint against violations of the Consumer Protection

Act No. 5 of 2018 (the “Act”), lodged in accordance with section 29 of the Act, to be made to the Competition and Consumer Authority (the “Authority”) in Form A set out in the Schedule;

• provide that the Authority shall, within 30 days of receiving a complaint make available to the complainant a report containing recommendations as to whether or not there are sufficient grounds to warrant the investigations of an unfair business practice;

• provide that a person appearing before the Authority in response to a summons shall be paid a daily rate of BWP100 as a witness;

• provide that a complainant who receives a settlement) shall complete an acknowledgement of settlement in Form E set out in the Schedule; and

• provide that the Authority shall, where it does not refer a case to the Tribunal, issue a notice of non-referral to the complainant in Form G set out in the Schedule.

Telecommunications Botswana Communications Regulatory Authority: Code of Advertising for Broadcasting

Published in December 2019.

The Code:• introduces general rules to all broadcasting service licensees on

advertising principles;• is designed to inform all advertisers or potential advertisers on the

expected content and scheduling of advertisements;• seeks to protect and promote the interests of audiences,

consumers, purchasers and other users of the services advertised in the regulated sectors, particularly in respect of the delivery of a product or service as advertised;

Botswana

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Telecommunications Botswana Communications Regulatory Authority: Code of Advertising for Broadcasting … Continued

Published in December 2019.

• seeks to ensure that broadcasters are not capped or controlled by advertisers;

• does not seek to replace or substitute any law or legislation relating to advertising and, therefore, does not absolve a broadcaster from compliance with other laws and legislation relating to advertising;

• applies to all advertisements that are aired in broadcasting platforms regulated in accordance with the Communications Regulatory Authority Act No. 19 of 2012 (“CRA Act”);

• further applies to all sponsored programmes on the regulated platforms; and

• provides that failure to comply with the Code or breach of a licence condition by the Licensee, the Botswana Communications Regulatory Authority may impose such a fine or penalty in line with the CRA Act.

Telecommunications Information and Communications Technologies Quality of Service (ICT QoS) and Quality of Experience (QoE) Guidelines of 2019

Published in January 2020. The Guidelines:• are aimed at:

• protecting the interest of consumers of Internet and Telecommunications services;

• providing measurement options for quality of service; and • monitoring quality of experience; and

• apply to all Licensees offering Internet, and Telecommunications services in Botswana.

Botswana

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Tax Finance Law No. 19/005 of 31 December 2019

Effective from 1 January 2020.

The Law:• contains several tax changes relating to customs and excise duties,

taxes and administrative levies of the Central Government;• provides that the implementation of the procedures for electronic

value-added tax (“VAT”) declaration and filing - initially planned for 1 January 2020 - will be provided for by a Decree of the Finance Minister to be issued at a later stage;

• amends Corporate Tax (IBP) instalments terms for companies subject to them;

• modifies the yearly progressive tax scale;• updates the list of documents and appendices to be filed with the

annual IBP return, in accordance with the OHADA Uniform Act on Accounting and Financial Reporting Regulations;

• updates the transfer pricing rules;• updates fines and penalties;• provides for the implementation of a new tax on the import, trading

and storage of gas other than hydrocarbons; and• provides for the extension of the parafiscal tax on the transfer of

royalties, know-how, and industrial property.

DRC

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Telecommunications Minimum Requirements for Reception of Digital Terrestrial and Satellite Television Services from the National Digital Television Network, Version1.0

Effective from December 2019.

The document: • applies to set-top-boxes (“STBs”); • sets out the requirements for receivers intended to receive

terrestrial or satellite television programmes delivered via the National Digital Television Network in Ghana; and

• provides that Private Pay TV operators may employ their own conditional access systems for their Pay TV services as they are already doing.

Tax Value Added Tax (Amendment) Act 2019 (Act 1004)

Effective from 28 December 2019.

The Act:• exempts from value-added tax (“VAT”) management fees charged

by a local fund manager for management of a licensed private equity fund, a venture capital fund or mutual fund;

• exempts from VAT the import of plant and machinery designed specifically for use in the automobile industry;

• exempts from VAT kits imported by an automobile manufacturer or assembler who is registered under the Ghana Automotive Manufacturing Development Programme; and

• exempts from VAT the supply of machinery and parts of machinery designed for use in mining, manufacturing, agriculture and upstream petroleum operations.

Tax Income Tax (Amendment) Act 2019 (Act 1007)


The Act:• revises the rates of tax for the chargeable income for resident

individual for the assessment year;• provides a tax holiday for automobile manufacturers and

assemblers;

Ghana

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Tax Income Tax (Amendment) Act 2019 (Act 1007) … Continued


• provides that the income of a manufacturer or assembler of semi-knocked down vehicles is exempt from tax for a period of three years from the commencement of the manufacturing or assembling business; and

• provides that the income of a manufacturer or assembler of complete-knocked down vehicles is exempt from tax for a period of ten years from the commencement of the manufacturing or assembling business.

Tax National Fiscal Stabilisation Levy (Amendment) Act 2019 (Act 1011)


The Act: • extends the date of the expiration of the National Fiscal Stabilisation

Levy; and• provides that companies such as financial institutions, insurance

companies, breweries, shipping lines and airport terminals are required to pay 5% on profit before tax as levies to support the Government’s social programs until 2024.

Corporate Commercial

Guidelines on the Registration of Accountants Reporting for Public Companies, SEC/GUI/001/01/2020


The Guidelines:• apply to accountants providing reporting services for public

companies;• require a person reporting for a public company to:

• be a member of the Institute of Chartered Accountants, (Ghana) under the Chartered Accountants Act No. 170 of 1963 and not be disqualified under the Companies Act No. 992 of 2019;

• be registered before the expiration of January each year, with the Securities and Exchange Commission (“SEC”);

Ghana

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Corporate

Commercial

Guidelines on the Registration of Accountants Reporting for Public Companies, SEC/GUI/001/01/2020 … Continued


• possess a valid professional indemnity insurance acceptable to the Commission; and

• have knowledge and skills in the securities market;• sets out the scope of work of the reporting accountant;• provides that the reporting accountant shall:

• not be the same as the issuer’s external auditor and shall be independent of same;

• not be the same as the issuer’s accountants who may be carrying out any other functions for the issuer;

• comply with the independence requirements of the code of ethics for Professional Accountants of International Federation of Accountants; and

• provides that the SEC reserves the right to cancel the registration of the reporting accountant from its register for breach of any provision stipulated in the guidelines by a reporting accountant.


Guidelines on the Registration of Auditors of Public Companies and Sec Licensees, SEC/GUI/002/01/2020


The Guidelines:• apply to auditors of Auditee firms;• provides that an auditor of auditee firm shall:

• be a member of the Institute of Chartered Accountants, (Ghana) under the Chartered Accountants Act No. 170 of 1963 and also hold a practice certificate issued under the Act;

• not be disqualified under the Companies Act No. 992 of 2019;

• not be disqualified under the Securities Industry Act No. 929 of 2016;

• be registered before the expiration of January each year, with the SEC;

Ghana

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Guidelines on the Registration of Auditors of Public Companies and Sec Licensees, SEC/GUI/002/01/2020 … Continued


• possess a valid professional indemnity insurance acceptable to the SEC;

• submit a copy of the professional indemnity insurance contract/policy to the SEC at registration;

• provides that where the auditor is a firm, all its partners shall be registered with the SEC before the expiration of January each year;

• provides that the duties and powers of the auditor shall be as provided for under the Companies Act, 2019 and that the SEC may require additional duties of the auditor as may be necessary for the protection of the interests of shareholders and other investors; and

• provides that the SEC reserves the right to cancel the registration of the auditor from its register for breach of any provision stipulated in these guidelines by the auditor.

Ghana

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Oil and gas Petroleum (Liquefied Petroleum Gas) Regulations, 2019


The Regulations:• repeal the Energy (Liquefied Petroleum Gas) Regulations, 2009; • do not apply to the Kenya Defence Forces;• prohibit a person from undertaking liquefied petroleum gas (“LPG”)

business except in accordance with the terms and conditions of a valid licence issued by the Energy and Petroleum Regulatory Authority (the “Authority”) or its licensing agents;

• require a person who wishes to undertake LPG business to make an application for a licence to the Authority or its licensing agents in the prescribed manner;

• provide that an application for the renewal of a licence shall be made at least 30 days before the licence expires. Failure to submit an application for the renewal of a licence within the specified period will result in an additional fee equal to 25% of the licence fee;

• provide that an importer shall import LPG through the import routes prescribed by the East African Community Customs Management Act;

• prohibit a person from constructing or installing a bulk LPG storage facility or a gas reticulation system without a construction permit from the Authority;

• prohibit an operator of a bulk LPG storage facility from loading or discharging LPG to or from an unlicensed bulk LPG transport vehicle;

• set out fines that any person, who without authorisation, refills cylinders shall be liable to;

• provide that a person who wishes to export LPG in cylinders must obtain prior written consent from the brand owner and that such consent must be submitted to the Authority for approval; and

Kenya

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Oil and gas Petroleum (Liquefied Petroleum Gas) Regulations, 2019 … Continued


• require a person licensed to undertake an LPG business to notify the Authority within 48 hours in writing of any accident causing loss of life or personal injury; damage to property or the environment; an explosion, spill or fire.

Kenya

18



Insolvency (Amendment of Schedule) Regulations, 2019 made under section 411 of The Insolvency Act

Effective from 4 October 2019.

The Regulations:• provide for amendments to the priority in which preferential

creditors have to be paid;• provide for the amendment of the Fourth Schedule of the

Insolvency Act (the “Act”), which deals with preferential claims;• provide that unpaid wages and salaries, up to a maximum of

MUR50, 000, must now be paid after the liquidator or Official Receiver has settled the cost of the liquidator;

• introduces provision for payments to the Government and its Agencies; and

• under the amended ranking of preferential claims, notes that amounts due to the Mauritius Revenue Authority under the National Pensions Act and the National Savings Fund Act now constitute an item of payment relating to wages and salaries.

Please refer to the ENSafrica Newsflash for further detail.

Employment Workers’ Rights Act No. 20 of 2019 Effective from 23 October 2019.

The Act:• provides protection to a larger pool of employees, as the annual

salary threshold under which employees are afforded full protection of the law has increased from MUR360,000 to MUR600,000;

• changes the way in which the End of Year Gratuity (the compulsory thirteenth month payment) is calculated, but for some exceptions. The amount is now calculated on the basis of earnings (basic salary, productivity bonus, overtime) instead of only the basic salary as previously; and

• introduces specific statutory obligations on employers with regards to discrimination and violence at work.

Mauritius

https://www.ensafrica.com/news/detail/2138/fourth-schedule-of-the-insolvency-act-is-amen/

19


Employment Workers’ Rights Act No. 20 of 2019 … Continued

Effective from 1 April 2020. Part VIII of the Act:• makes provision for the setting up of the Portable Retirement

Gratuity Fund (“PRGF”), aimed at the payment of a gratuity to an employee at the time of his retirement or to his heirs in the event that the employee is still in service of an employer at the time of his demise;

• notes that the PRGF scheme does not apply to:• migrant workers;• employees drawing a monthly basic salary of more than

MUR200,000; and• employees whose retirement benefits are payable under a

private pension scheme of the employer;• requires an employer to make monthly contributions, payable to the

Mauritius Revenue Authority by the 20th of each month, to the PRGF for every employee in his/her employment who earns up to MUR200,000 per month; and

• requires the employer to also pay contributions for past years of service of the employee, which is calculated on the basis of the last monthly salary earned by the employee.

Employment Employment Relations (Amendment) Act No. 21 of 2019

Effective from 27 August 2019 – with the exception of sections 28 (f) to (i).

The Act:• lowers the threshold for recognition of trade unions from 30% of

the bargaining unit to 20%;• provides a statutory framework for a National Tripartite Council with

the aim of promoting industrial dialogue; and• broadens the meaning of collective agreement and labour disputes.

Mauritius

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Finance Anti-Money Laundering And Countering the Financing of Terrorism Handbook, 2020

Issued by the Financial Services Commission on 13 January 2020.

The Handbook:• is a consolidation of the Financial Services Commission’s (“FSC”)

guidance on anti-money laundering and financing of terrorism and proliferation of weapons of mass destruction;

• supplements the Code on the Prevention of Money Laundering and Terrorist Financing, 2012 (as amended) (“the Code”);

• is aimed at providing financial institutions with guidance on applying national measures to combat money laundering and terrorist financing, and complying with the requirements of the Financial Intelligence and Anti-Money Laundering Act, 2002 (“FIAMLA”), Financial Intelligence and Anti-Money Laundering Regulations, 2018 (“FIAML Regulations”) and the Code;

• requires financial institutions to apply it when assessing the adequacy of their internal systems and controls and resolve to any identified inadequacies; and

• will be taken into account by the FSC when assessing a financial institution’s level of compliance with the laws during onsite visits.


Finance Guideline on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation

Issued by the Bank of Mauritius on 15 January 2020.

The Guideline: • replaces the Guidance Notes on Anti-Money Laundering and

Combating the Financing of Terrorism for Financial Institutions issued in terms of the Bank’s letter dated 20 January 2017;

• applies to all financial institutions, members of their board of directors, management and employees;

Mauritius

https://www.ensafrica.com/news/detail/2186/mauritius-handbook-and-guideline-to-strengthe/

21


Finance Guideline on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation … Continued

Issued by the Bank of Mauritius on 15 January 2020.

• outlines the relevant requirements of the FIAMLA, FIAMLRegulations, Banking Act and the United Nations (Financial Prohibitions, Travel Ban and Arms Embargo) Sanctions Act;

• sets out the broad parameters within which financial institutions should operate in order to address and prevent the risks of money laundering and financing of terrorism and proliferation;

• provides financial institutions with guidance in order to assist them with understanding and effectively performing their statutory and regulatory obligations;

• provides practical guidance to assist financial institutions in designing and implementing anti-money laundering and countering the financing of terrorism policies, procedures and controls in the relevant areas of operation; and

• requires all regulated entities to conduct a gap analysis against its requirements and formulate an implementation plan to address any identified gaps.


Finance Financial Intelligence and Anti-Money Laundering (Registration by Reporting Person) Regulations, 2019

Effective from 5 November 2019.

The Regulations:• provide that, for the purposes of the FIAMLA, every reporting

person shall, through its Money Laundering Reporting Officer, make an application electronically for registration with the Financial Intelligence Unit (“FIU”); and

• provides that any reporting person who fails to register with the FIUunder these regulations shall commit an offence and shall, on conviction, be liable to a fine not exceeding MUR1-million.

Mauritius

https://www.ensafrica.com/news/detail/2186/mauritius-handbook-and-guideline-to-strengthe/

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Natural resources Local Content: Draft Law Draft Law (yet to be passed). The Draft Law: • proposes to introduce local content requirements aimed at fostering

the production and use of Mozambican goods and services with the consequent growth and evolution of Mozambican companies and improvement of the population`s living conditions;

• provides that:• a public entity is to be established, which will be

responsible for establishing the percentage of required “local content” as defined, in accordance with the criteria and procedures to be set by the Mozambican Government;

• a purchasing entity shall give preference to those goods or services with the highest local production factors;

• suppliers may form associations to provide goods or services, provided that the requirements set by the purchasing entity are met;

• Mozambican citizens or companies that intend to subcontract other entities to provide for goods or services, shall submit a request to that effect;

• on an annual basis, enterprises that operate in Mozambique shall present a Local Content Plan to the relevant authorities, detailing the actions and strategies to be developed in the following year; contracting enterprises shall also provide a long-term plan for a period of five years;

• foreign persons and entities shall also provide a plan for the transfer of technology, experience, technical knowledge and skills to Mozambican natural persons or companies with which they are associated;

Mozambique

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Natural resources Local Content: Draft Law … Continued Draft Law (yet to be passed). • violation of the rules may be sanctioned by the application of fines or suspension of the supplier for a period of two years;

• “local content goods” are goods with a minimum of 10% of local content; for each sector, dynamic minimum percentages may be set within a time frame of 7 to 10 years;

• “local content services” are services provided by Mozambican citizens, or legal entities incorporated under Mozambican Law, that operate in Mozambican territory; and

• “local participation” is the subscription, up to 15%, of the share capital of:

o enterprises, through companies, to be created, between foreign and Mozambican citizens or legal entities; and

o joint ventures, to be created between Mozambican citizens or legal entities and the companies contracted by the concessionaires.

Mozambique

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Dispute resolution Amendment of High Court Practice Directions: Rules of the High Court of Namibia, 2014

Issued in Gazette Issue No. 7065 on 28 November 2019.

Effective from 1 February 2020.

The Amendment:• amends PD1 of the High Court Practice Directions by the addition of

definitions;• inserts Part 12 A (Commercial Disputes Practice Directions), which

aims to create a Voluntary Fast-Track Procedure for the resolution of commercial disputes filed at the High Court. Voluntary Fast-Track Procedure is defined as “the process in terms of which certain commercial disputes are adjudicated on in the High Court in order to promote and facilitate speedy, cost effective and fair resolution of such disputes”; and

• inserts Annexure 12 (A Summary Assessment of Costs).

Healthcare / Pharmaceutical

Regulations relating to the Scope of Practice of Clinical Technologists: Allied Health Professions Act, 2004 (Act No. 7 of 2004)

Issued in Gazette No. 7073 on 06 December 2019.

The Regulations: • regulate the scope of practice of clinical technologists for:

• cardiology;• cardiovascular perfusion;• critical care;• nephrology:• neurophysiology;• pulmonology;• reproductive biology; and• non-clinical responsibilities of a clinical technologist.

Environment Prevention and Combating of Pollution of the Sea by Oil Amendment Act, 2019

Issued in Gazette Issue No. 7075 on 13 December 2019.

The Act:• amends the Prevention and Combating of Pollution of the Sea by Oil

Act, 1981;

Namibia

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Environment Prevention and Combating of Pollution of the Sea by Oil Amendment Act, 2019 … Continued


• requires permission of the Minister to transfer oil and other harmful substances between ships and tankers in harbours and prohibited areas; and

• increases the penalties for certain offences.

Finance / Tax Amendment of Schedules to Export Levy Act: Export Levy Act, 2016


The Act:• substitutes Schedules 1 (Export Levy: Goods for Minerals, Gas and

Crude Oil Products), Schedule 2 (Export Levy: Goods and Export Levy Rates for Fish Products) and Schedule 3 (Export Levy: Goods and Export Levy Rates for Forestry Products) to the Export Levy Act No. 2 of 2016 (the “Act”); and

• adds Schedule 4 (Export Levy: Goods and Export Levy Rates for Live Animal and Live Animal Products) to the Act.

Miscellaneous Amendment of the Deeds Registries Regulations: Deeds Registries Act, 1937


The Amendment:• clarifies what functions performed by a conveyancer, notary public

or other legal practitioner shall be included in the fees specified in the Tariff of Conveyancing and Notarial Fees; and

• provides that where the work necessary to perform any act under the Act or these regulations is partly performed by one legal practitioner, conveyancer, or notary public on the instructions received from another legal practitioner, conveyancer, or notary public, both the instructed legal practitioner and instructing legal practitioner shall be entitled to a fee, apportioned as set out in the relevant part in the Tariff.

Namibia

26


Aviation Amendment of Namibia Civil Aviation Regulations, 2001: Civil Aviation Act, 2016


The Amendment determines that:• the holder of a pilot licence who has attained the age of 60 years

shall not act as a pilot of an aircraft engaged in an international flight for commercial purposes except as a member of a multi-crew. In such a case, he or she may act as a pilot of an international flight for such purposes up to the age of 65 years;

• the holder of a pilot licence who has attained the age of 65 years shall not act as a pilot of an aircraft engaged in an international flight for commercial purposes, unless the appropriate authority of the foreign state has given permission for the pilot to be a flight crew member of commercial air transport operations within that country notwithstanding his or her age; and

• the holder of a pilot licence may act as a pilot of an aircraft engaged in commercial air transport operations within Namibia for as long as he or she meets the medical fitness standard required for the licence held.

Aviation Namibia Civil Aviation Authority -Enforcement Code: Namibian Civil Aviation Regulations, 2001

Issued in Gazette Issue No. 7100 of 22 January 2020.

The Code:• sets out the procedures, rules, determinations and orders issued

for:• investigations and inspections generally; • the assessment of inspection/infringement reports

submitted by inspectors;• the manner of conducting of

inspections/investigations/hearings;• the assessment of the application of criteria when imposing

administrative fines;

Namibia

27


Aviation Namibia Civil Aviation Authority -Enforcement Code: Namibian Civil Aviation Regulations, 2001 … Continued

Issued in Gazette Issue No. 7100 of 22 January 2020.

• the assessment of deciding fines for violations of the provisions of the Act and Regulations;

• the assessment for deciding prosecution actions of the provisions of the Civil Aviation Act No. 6 of 2016 and Namibian Civil Aviation Regulations, 2001; and

• status and issue of aviation document holders/participants following orders of violations, and findings of guilt by Court order.

Namibia

28


Banking and finance

Regulatory and Supervisory Guidelines for the Operations of Mortgage Guarantee Companies (MGC) Guidelines


The Guidelines:• prescribe the basic requirements for the business of providing

mortgage guarantees to mortgage lenders. It sets the capital requirements for the mortgage guarantee company (“MGC”), including its minimum paid-up capital, maximum leverage limit, and the minimum risk-weighted capital requirement;

• prescribe permissible investments and liquidity requirements in addition to procedures for the management of the MGC's risk profile as prescribed by an actuarial report;

• provide for permissible and non-permissible activities;• provide that any applicant(s) seeking a licence to operate an MGC in

Nigeria shall apply in writing to the Governor of the Central Bank of Nigeria (“CBN”) and submit the required supporting documents, accompanied by non-refundable application fee of NGN100,000 or any other amount as may be determined from time to time and payable to the CBN;

• provides that the CBN shall communicate its decision to the applicant within 90 days of receiving an application with complete and satisfactory documentation;

• prohibits a proposed MGC from incorporating/registering its name with the Corporate Affairs Commission (“CAC”) until it has obtained an AIP from the CBN, in writing, a copy of which it shall present to the CAC for registration;

• requires applicants of a proposed MGC to submit an application for the grant of a final licence to the CBN not later than six months after obtaining the AIP; and

Nigeria

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Banking and finance

Regulatory and Supervisory Guidelines for the Operations of Mortgage Guarantee Companies (MGC) Guidelines … Continued


• provides that the CBN may impose one or more of the following sanctions where any of the provision of this regulation is contravened:

• monetary penalties on the MGC, its directors, officers or employees;

• prohibition from declaring or paying dividends;• suspension of guarantee and investment operations,

capital expenditure, and/or debt issuance• suspension or removal from office of any director, officer or

employee;• disqualification of any director, officer or employee from

holding any position or office in any financial institution under the regulatory purview of the Bank; and

• revocation of licence.

Banking and finance

Guide to Charges by Banks, Other Financial and Non-Bank Financial Institutions


The Guide:• replaces the Guide to Charges by Banks and Other Financial

Institutions, 2017;• provides a basis for the application of charges on various products

and services offered by financial institutions in Nigeria to their customers;

• applies to all financial institutions licensed and/or regulated by the CBN;

• is intended to enhance flexibility, transparency and competition in the Nigerian banking industry; and

• requires financial institutions to present any new product, service or charge not covered by it to the CBN for prior written approval.

Nigeria

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Banking and finance

Central Bank of Nigeria Consumer Protection Regulations

Issued on 20 December 2019.

The Regulations:• give effect to the Principles contained in the Consumer Protection

Framework for institutions licensed and/or regulated by the CBN;• provide minimum standards required of Institutions under the

regulatory purview of the CBN on fair treatment of consumers, disclosure and transparency, business conduct, complaints handling and redress in order to protect the rights of consumers and to hold the institutions accountable;

• are aimed at protecting consumers:• from unfair and exploitative practices by Institutions in

their dealings with the consumers; • from unethical and predatory practices that undermine

consumer confidence in the use of financial products and services;

• against the provision of inadequate and misleading information and/or failure to disclose material information;

• by ensuring access to complaint redress mechanisms that are free, fair, timely, transparent, accessible and independent; and

• by encouraging transparency of Institutions in their dealings with consumers; and

• apply to all institutions licensed and/or regulated by the CBN.

Finance / Tax Finance Act, 2020 Effective from 1 February 2020.

The Act introduces various amendments to the VAT Act, Companies Income Tax Act and Personal Income Tax.

Please refer to the ENSafrica Tax ENSight for further detail.

Nigeria

https://www.ensafrica.com/news/detail/2142/nigerias-finance-bill-2019-signed-into-law/

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Arbitration and mediation

Instructions No. 001/2019 of 05/12/2019 of the President of the Supreme Court Governing Court Mediation in Civil, Commercial, Labour and Administrative Cases


The Instructions:• govern mediation in cases before courts of law;• provides that all mediation communications are confidential and

cannot be disclosed in any court proceedings or otherwise unless if disclosure is on the grounds specified in the Instruction;

• provides that accredited mediators will be selected from interested applicants meeting the requirements set out in the Instructions; and

• provides for other matters related to mediation.

Insurance Regulation No. 30/2019 of 16/12/2019 on Publication of Financial Statements and other Disclosures by Insurers


This Regulation:• applies to all insurers operating on the territory of the Republic of

Rwanda;• sets the requirements for the publication of relevant,

comprehensive and adequate financial statements and other disclosures on a timely and regular basis by insurers in order to give policyholders and potential policyholders and other insurance market participants a clear view of their business activities; and

• sets criteria for information to be disclosed by insurers.

International trade

Presidential Order No. 144/01 of 27/12/2019 ratifying the agreement between the Republic of Rwanda and the United Arab Emirates on the promotion and reciprocal protection of investments


The Order:• puts into effect the Agreement between the Republic of Rwanda

and United Arab Emirates on the promotion and reciprocal protection of investments; and

• provides that the Prime Minister, the Minister of Trade and Industry, the Minister of Foreign Affairs and International Cooperation and the Minister of Finance and Economic Planning are entrusted with the implementation of this Order.

Rwanda

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Tax Ministerial Order No. 001/20/10/Tc of 10/01/2020 Setting Standard Rates and Other Criteria to Determine the Tax Rate Applicable to Plots of Land


The Order: • is issued pursuant to the law No. 75/2018 of 07/09/2018

determining the sources of revenue and property of decentralised entities; and

• sets standard rates and criteria to determine the tax rate applicable to plots of land.

Rwanda

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Tax Value-Added Tax (IVA) Code Effective from 1 March 2020.

The Code:• charges value-added tax (“VAT”) at the rate of 15% on the transfer

of goods and the provision of services, carried out in the national territory, by taxable persons acting in that capacity and imports of goods;

• provides that the transfers of goods, provision of services and imports of goods, made in the exclusive economic zone and continental shelf, are excluded when the acquirer carries out his main activity in the field of hydrocarbon exploration and extraction; and

• provides that the value of the minimum turnover of taxable persons who are required to have organised accounts, which constitute Group 1 of the Corporate Income Tax Code, is now STD1-million.

São Tomé and Príncipe

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Banking and finance

Financial Institutions (Deposit Protection Fund) Regulations, 2019 (S.I. No. 31)


The Regulations:• apply to all contributing institutions, depositors of contributing

institutions, and the Board and Management of the Deposit Protection Fund (the “Fund”);

• provide for the general administration and operation of the Fund;• provide for allowable investments for the Fund; and• provide penalties applicable to contributing institutions for non-

compliance with the Act and these Regulations.

Privacy / Data Protection

National Information Technology Authority, Uganda (National Data Bank) Regulations, 2019


The Regulations:• provide for the creation of a national databank managed by National

Information Technology Authority, Uganda;• provide that the national databank shall consist of databases

established and maintained by data controllers (public bodies that collect, process or stores data);

• require data controllers to link their databases to the national databank; and

• provide for the safety, access and control of the national databank.

Uganda

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Healthcare / Pharmaceutical

Zambia Medicines and Medical Supplies Agency Act No. 9 of 2019


The Act:• provides for an efficient and cost-effective system for the

procurement, storage and distribution of medicines and medical supplies; and

• establishes Medical Stores Limited as the Zambia Medicines and Medical Supplies Agency, and provides for its functions.

Zambia

Africa regulatory ENSight - ENSafrica - Home · • requires banks to daily observe a foreign...

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