Guinea has enacted the Finance Law for 2021 (Law L/2020/0029/AN of 30 December 2020). Some of the main tax-related measures of the law include the following: The withholding of advance income tax payment, previously limited to local purchases by taxpayers not registered for VAT, is extended to: shipping companies, foreign non-governmental organizations, and cooperation and development agencies; subcontractors registered for VAT; SIM card and phone credit top-up distributors registered for VAT; and payment or money transfer by phone (mobile money) intermediaries registered for VAT; Provisions are introduced to allow installment payments for taxpayers with cash flow issues and payment deferrals...