Insight type: Legal Alert

Case: Ramadhani Said Ulungu v Khadija Miraji Iddi & 3 Others (Civil Appeal No. 440 of 2023) [2026] TZCA 739

Court: Court of Appeal of Tanzania

Date: 2 July 2026

Relevant Law: Sections 101 and 102 of the Land Registration Act, Cap. 334 R.E. 2019

The Federal Competition and Consumer Protection Commission (FCCPC or the “Commission”) has commenced a formal inquiry into allegations concerning the use of Nigerian news content by certain digital and generative artificial intelligence (AI) platforms (the “Inquiry”). The Inquiry has generated significant interest across Nigeria’s technology and media sectors – and rightly so. It sits at the intersection of competition law, AI governance, data protection and the future of digital commerce in Africa’s largest economy.

Abstract 

The global energy transition has repositioned Nigeria’s solid minerals sector from a policy aspiration into a strategic imperative. Sitting atop confirmed reserves of lithium, copper, niobium, tantalum, manganese, and rare earth elements across 44 other mineral types, Nigeria holds an estimated USD 700 billion in unexplored mineral wealth. A confluence of legislative reform, institutional modernisation, and surging global demand for energy transition minerals now presents a compelling, if time-limited, window for international investors. This article examines the legal architecture governing entry, the trajectory of ongoing reforms, the key structural risks associated with the mining sector in Nigeria.

Introduction

On 30 June 2026, the East African Community (EAC) Secretariat published EAC Gazette No. 16 of 2026, implementing decisions of the EAC Council of Ministers (the Council) under the East African Community Customs Management Act, 2004 (EACCMA) and the EAC Common External Tariff (the EAC CET).

With effect from 1 July 2026, the Gazette has introduced country-specific stays of application of the EAC CET, duty remissions on specified raw materials and industrial inputs, amendments to the customs duty exemptions under the Fifth Schedule to the EACCMA, and related administrative measures.

The 2026 Gazette continues a trend of Partner States using stay of application and duty remissions to implement national industrial policies alongside regional tariff harmonisation. The measures balance domestic objectives of protecting local industries, reducing manufacturing costs and encouraging investment, with EAC Customs Union commitments.

Introduction

On 2 and 3 July 2026, the Securities and Exchange Commission (the “SEC” or “Commission“) issued public notices confirming the admission of 9 (nine) Virtual Asset Service Providers (“VASPs“) into its Accelerated Regulatory Incubation Programme (“ARIP“), granting them Approval-in-Principle (“AIP“).

The admissions represent a significant acceleration in the Commission’s engagement with the digital assets industry, following a protracted period of regulatory caution after the grant of Approval-in-Principle to the first batch participants in 2024.

Introduction

On 18 June 2026, the Honourable Minister of Finance and Coordinating Minister of the Economy, Mr. Taiwo Oyedele, issued the General Transition Guidelines for the Tax Acts 2025 (the “Guidelines”) pursuant to Section 144 of the Nigeria Tax Administration Act 2025 and Section 200 of the Nigeria Tax Act 2025.

Introduction

On the 7 July, 2026, the Federal Ministry of Communications, Innovation and Digital Economy (the “Ministry”) directed its agencies that the regulatory status quo be maintained on matters relating to the regulation of internet platforms, online intermediaries and other cross-cutting digital economy issues, pending the development of a harmonised national policy and governance framework. The impacted agencies are Nigerian Communications Commission (NCC), the National Information Technology Development Agency (NITDA) and the Nigeria Data Protection Commission (NPDC). This is partly in recognition of the fact that the convergence of telecommunications, digital platforms, artificial intelligence, online safety and data governance requires a coordinated whole-of-government approach to policy development and implementation. This in our view, is  a good step in the right direction and essential need to promoting investment, innovation, consumer confidence and Nigeria’s long-term competitiveness as Africa’s leading digital economy.

The Finance Act, 2026 (the Act) was assented into law by the President on 23 June 2026 and gazetted on 26 June 2026. The Act introduces significant changes to tax laws in Kenya, specifically the Income Tax Act (Chapter 470, Laws of Kenya), the Value Added Tax Act, 2013, the Tax Procedures Act, 2015, the Miscellaneous Fees and Levies Act, 2016, the Excise Duty Act, 2015, the Stamp Duty Act, the Affordable Housing Act, 2024, and the Road Maintenance Levy Fund Act (Chapter 427, Laws of Kenya).

The Finance Act, 2026 (the Act) was gazetted on 30 June 2026 following the passage of the Finance Bill 2026 (the Bill) by Parliament and its subsequent assent by the President.

The Act, which took effect on 1 July 2026, introduces a broad range of tax and legal reforms spanning the Income Tax Act, Value Added Tax Act, Excise (Management and Tariff) Act, Tax Administration Act, Export Tax Act, Stamp Duty Act and various sector-specific laws.

The Nigeria Data Protection Commission (NDPC) has issued a Guidance Notice on Continuous Professional Development (CPD) for Data Protection Officers (Guidance Notice) pursuant to Schedule 3 of the General Application and Implementation Directive (GAID) 2025.