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Have you made full disclosure in your tax return?

With the deadline for individuals (who are not provisional taxpayers) fast approaching for submitting their tax returns, a question that is worth asking is whether full disclosure has been made in the relevant tax return. A taxpayer has an obligation in terms of …

Provided By Eversheds Sutherland

by Natalie Napier

The tax exemption for foreign employment income – SARS releases FAQ and Draft Interpretation Note

It has been widely publicised that on 1 March 2020, changes to the exemption for foreign employment income in s10(1)(o)(ii) of the Income Tax Act...

by Louis Botha

Importers beware – SARS proposed amendment to rebate items may expose you to significant duties which may be uninsured

Goods, transported on a vessel, are deemed, in terms of the Customs and Excise Act, 91 of 1964 (“the Customs Act”) to be imported when...

by Edmund Greiner

No more “Boers” allowed in the workplace!?

Racial tension and animosity are amongst the many social ills that form part of South Africa’s apartheid legacy. Eradicating these problems is made no easier...

by Hugo Pienaar

Draft Taxation Laws Amendment Bill 2019 published for comment

The 2019 Draft Taxation Laws Amendment Bill (Draft TLAB) and the 2019 Draft Tax Administration Laws Amendment Bill (Draft TALAB) have been published for comment. According to a national treasury statement, the 2019 Draft TLAB and the 2019 Draft TALAB provide the…

Provided By Sabinet

Research and development in South Africa: A must-read for any business operating in South Africa

In 2006, the South African Government introduced a tax incentive scheme aimed at increasing scientific and technological research and development expenditure by businesses throughout all...

by Dawid Prozesky

Foreign income tax exemption for South Africans employed overseas

Kicking the can down the rollercoaster: The tumultuous events and present stasis of the section 10(1)(o)(ii) amendment chronology This article explores the original proposal for amendments...

by Christiaan Harmse

Legal professional privilege protection available to taxpayers too

In a litigious context, the doctrine of legal professional privilege provides that communications between an attorney and a client are protected from disclosure in litigious...

by Emil Brincker

Splitting hairs…VAT Case 1558

Suppliers often make single supplies of goods or services to their customers which comprise of various component parts such as, for example, various goods purchased...

by Varusha Moodaley and Gerhard Badenhorst

Substance over form: A UK judgment about the avoidance of capital gains tax

In the United Kingdom, capital gains tax (CGT) under the Taxation of Chargeable Gains Act, 1992 (TCGA) is charged, inter alia, where a taxpayer disposes...

by Louis Botha

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