Executive summary

The Government of Equatorial Guinea has published a new Decree, providing new important tax measures to mitigate the impact of COVID-19.

The Decree n° 43/2020, dated 31 March 2020 (Decree n° 43/2020), provides key amendments and new provisions to the tax regulations in force in Equatorial Guinea, specifically aimed at supporting small and medium enterprises (SMEs) not in the oil se…