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Tax Law

Insights into tax law from South Africa’s leading tax lawyers and other tax professionals, examining tax legislation and case law. Find the latest articles and legal opinions with regards to SARS’ conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, REITS, import and export, and more.

Sars Guide to Taxation in South Africa

Comprehensive guide now available to address expat tax

Where a foreign expatriate takes up employment in South Africa, the resultant tax consequences can be very complex and demand a deeper understanding of South African and international tax. An apt illustration of this is the September 2019 Supreme Court of Appeal…

Provided By LexisNexis

What is the purpose of an IP holding company?

Intellectual property holding companies (IPHCo’s) are registered with the purpose of managing and holding a business or group’s intellectual property assets such as patents, trade marks, designs, copyright, trade secrets and other proprietary know-how. IPHCos…

Provided By KISCH IP

by Sonica Wilken

Parliament passes 2019 tax bills

Parliament has passed the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B17-2019], Taxation Laws Amendment Bill (TLAB) [B18B-2019] and the Tax Administration...

Expat Tax – Supreme Court of Appeal hands SARS big win over BMW and their tax advisors

The Supreme Court of Appeal (SCA) delivered a judgment on 6 September 2019 that handed SARS, what could be considered, one of their most influential...

by Jean du Toit

Was Greta right about us? – GHG, coal power and the IRP

On 23 September 2019, sixteen-year-old climate change activist, Greta Thunberg, gave an emotionally charged speech at the United Nations Climate Action Summit wherein she condemned...

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...

by Natalie Napier

Dividend stripping provisions in updated tax bills

With the delivery of the Medium Term Budget Policy Statement on 30 October 2019, updated and amended draft tax bills have been released highlighting the...

by Natalie Napier

Intellectual Property valuations as an aid and an add-on to accounting valuations

Clients often enquire about the necessity of an intellectual property (IP) valuation as opposed to a standard accounting valuation. An IP valuation, unlike an accounting...

by Sonica Wilken and Derek Momberg

Walking the tightrope – Guidelines for defining your malus and clawback policy

There is a growing trend in South Africa towards businesses adopting malus and clawback policies in relation to their variable pay structures and employee incentive...

by Anita Moolman and Andrew Giliam

Walking the tightrope – Guidelines for defining your malus and clawback policy

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...

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

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

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

How taxpayers will cough up for the new National Health Insurance Fund

The new National Health Insurance (NHI) Bill, tabled in Parliament on 8 August 2019, sheds some light on the establishment of the controversial new NHI...

by Aneria Bouwer

How taxpayers will cough up for the new National Health Insurance Fund

Prices advertised or quoted must include VAT

Have you ever shopped around and then made a decision to purchase something or utilise the services of a service provider because, as the saying...

by Varusha Moodaley

Prices advertised or quoted must include VAT

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...

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

Foreign income tax exemption for South Africans employed overseas

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

Legal professional privilege protection available to taxpayers too

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

Businesses take note: The Carbon Tax Act is in effect

The Carbon Tax Act No. 15 of 2019 | Effective as of 1 June 2019 Reducing the impacts of climate change through facilitating a viable and...

by Pascale de Froberville

A brief overview of the Carbon Tax Act, which took effect on 1 June 2019

Carbon tax is South Africa’s most far-reaching and substantial response to climate change to date. The Carbon Tax Act 15 of 2019 (Carbon Tax Act or...

by Melissa Strydom and Carmen Bradfield

A brief overview of the Carbon Tax Act, which took effect on 1 June 2019

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