Insight type: Legal Alert

In this legal alert, we analyse the High Court’s ruling on the limits of the Financial Intelligence Authority’s (FIA) powers to freeze bank accounts under Uganda’s Anti-Money Laundering Act. The Court held that while the FIA may freeze accounts on suspicion of money laundering, it must rely on reasonable, demonstrable evidence and promptly seek judicial approval to continue the freeze.

It found the FIA acted illegally and procedurally improperly in maintaining a prolonged freeze without evidence or court sanction, emphasising the need for due process, proportionality, and timely judicial oversight to protect property and fair hearing rights.

Tanzania Ports Authority’s (TPA) January 2026 Sea Ports Tariff Book (prepared under section 73(1)(a) of the Ports Act, Cap. 166 R.E 2023, and stated in the tariff book to be published in Government Gazette No. 3 of 2026) replaces the prior sea ports tariff book issued in November 2023 and introduces a new regime of port charges that will increase clearance and landed costs for importers and exporters. A version of the tariff book is publicly available online.

The 17th March 2026 decision of the Confederation of African Football (CAF) Appeal Board to overturn the African Cup of Nations (AFCON) 2025 final result between Morocco and Senegal may rank among the most extraordinary decisions in African football history and could represent a global first, where the result of a completed major continental final was reversed after the trophy had already been awarded. While disciplinary sanctions are not uncommon in football, the nullification of a final result raises significant legal and sporting implications. It should be noted, however, that the detailed decisions of the CAF Disciplinary Board and Appeal Board are not yet public, and this analysis is based on available press statements.

The Capital Markets (Amendment) Act, 2025 (No. 26 of 2025) (the Amendment), which amends the Capital Markets Act (Cap. 485A) (the Capital Markets Act), received Presidential assent on 21 November 2025 and came into force on 11 December 2025.

The Whistleblower and Witness Protection Act [Cap 446 R.E 2023] (the Whistleblower and Witness Protection Act) came into force on 1 July 2016, whereas the Whistleblower and Witness Protection Regulations, 2023 (the Regulations), as amended, came into effect on 10 February 2023.

In the recent past, the Uganda Revenue Authority (URA) issued notifications to selected foreign service providers regarding compliance with Uganda’s tax rules on the provision of digital services and electronic services to Ugandan users. This proactive step is intended to enforce the Digital Services Tax (DST) regime, which took effect in July 2023, and the Value Added Tax (VAT) on electronic services regime, which took effect in July 2021. 

The Nigeria Data Protection Commission (“NDPC”) on Thursday, 19 February 2026, issued a Compliance Notice containing a schedule of six hundred and forty-nine (649) higher institutions across Nigeria. The listed institutions include federal, state, and private universities, technical colleges, colleges of education, polytechnics, and similar bodies. This action forms part of the Commission’s ongoing sector-by-sector investigation.

The Nigerian Upstream Petroleum Regulatory Commission (NUPRC) has provided key clarifications on the Nigeria 2025 Oil Licensing Round during its pre‑bid conference held in Lagos. The session outlined critical details on the 50 blocks on offer, the bidding procedure, technical and commercial evaluation criteria, consortium rules, available incentives, and the revised licensing timetable. With signature bonuses ranging from USD 3–7 million, mandatory data leasing fees, pre‑qualification requirements, and strict disqualification rules, prospective bidders must carefully assess compliance obligations, fiscal terms, and post‑award responsibilities.

Rwanda recently introduced a new regulatory framework governing foreign currency transactions, reshaping how businesses and individuals may operate in this space.

On 17 September 2025, the Central Bank issued Directive No. 4230/2025-00042, reaffirming the Rwandan Franc (FRW) as the sole legal tender, while broadening the category of entities permitted to transact in foreign currency without prior authorisation—now referred to as “deemed authorised dealers.” These include, among others, real estate companies with RDB certificates, licensed tourism operators, KIFC entities, mining companies, aviation and logistics services, international schools, and service providers to diplomatic missions.